HomeMy WebLinkAboutTB Minutes 2018-11-19 Meeting of the Ithaca Town Board
Monday, November 19, 2018 at 5:30 p.m.
Agenda
1) Call to Order and Pledge of Allegiance
2) Persons to be Heard and Board Comments
3) Discuss and consider closing Forest Home Walkway for the winter
4) Discuss the Public Works Facility expansion study and next step(s)
5) Discuss request for support of a stop sign at South Hill Rec Way/Hudson St
6) Discuss support for TC Legislative Committee's support for a ban on single-use plastic bags
7) Discuss and consider a Resolution of Appreciation for Rich Schoch
8) Discuss and consider approval of:
a. 2019 Employee wage scale and wages —Bolton Point/Southern Cayuga Lake
Intermunicipal Water Commission
b. Town of Ithaca 2019 Office and Field Classification Wage Scales for non-collective
bargaining positions
c. 2019 Employee wages for non-collective bargaining—Town of Ithaca
d. Health insurance contribution for non—collective bargaining employees
9) Discuss and consider approval and authorization to sign an MOU with the City of Ithaca
regarding the Gateway Trail
10)Acknowledge receipt of the Town of Ithaca Audit for Year Ending December 2017
11)Discuss and consider increasing the maximum amount of the Highway Equipment account
12)Discuss and consider authorization to deposit unclaimed exonerated bail transferred from
Ithaca Town Court to the Unclaimed Bail Account
13)Discuss and consider an order setting a public hearing regarding a proposed Sewer
Improvement for the Town of Ithaca, Tompkins County, New York,pursuant to Article 12-C
of the Town Law, to be known as the Town of Ithaca Grit Removal and Plant Improvements
at the Ithaca Area Wastewater Treatment Facility, and establishing the Town of Ithaca Grit
Removal and Plant Improvements Area SUBJECT TO PERMISSIVE REFERENDUM
14) Consider Consent Agenda Items
a. Approval of Town Board Minutes
b. Town of Ithaca Abstract
c. Approval of Bolton Point Abstract
d. Approval of Floating Holiday
e. Set records management day for December 14, 2018 from Sam to 1pm
f. Ratify appointment of Administrative Assistant 11 at Bolton Point
15)Report of Town Officials
16)Report of Town Committees/Intermunicipal Organizations
17) Review of Correspondence
18)Discuss Facilities Future Plans
19) Consider Adjournment
Meeting of the Ithaca Town Board
Monday, November 19, 2018 at 5:30 p.m.
Minutes
Board Members Present: Bill Goodman, Supervisor; Pamela Bleiwas, Deputy Town
Supervisor; Pat Leary, Tee-Ann Hunter, Eric Levine, Rich DePaolo, and Rod Howe
Staff Present: Susan Ritter, Director of Planning, Bruce Bates, Director of Code Enforcement;
Mike Solvig, Director of Finance, Judy Drake, Director of Human Resources; Paulette Rosa,
Town Clerk; Dan Thaete, Town Engineer; and Susan Brock, Attorney for the Town
1) Call to Order and Pledge of Allegiance—Mr. Goodman opened the meeting at 5:32 p.m.
2) Persons to be Heard and Board Comments
Mr. Joe Wilson addressed the board regarding the Green Building Policy and again urged the
Board to move more quickly on making that law.
Marjorie Olds (Attachment 1) addressed the board expressing concerns about the intersection at
Hudson St and Hillview on South Hill right below the entrance for the South Hill Recreation
Trail and many people use the trail. She would like the Board to support the neighborhood
community, the South Hill Civic Association's request for traffic calming measures. The
Association has been asking for over 20 years and the area is an accident waiting to happen. Ms.
Olds thought the Town was the best stakeholder to push for these traffic calming efforts; stop
signs should be a simple request and a simple measure.
Lynne Santos addressed the board regarding restricting Short-Term Rentals (STR) saying that
she is a real estate agent but also speaking as an owner and if she did not have a rental unit, she
would be in a different space now. The draft legislation has additional steps such as keeping a
log and contacting Codes when it is rented, and this is not required of other rentals. She felt
there is good vetting on the platforms that book these rentals and instead enforce laws already on
the books to address any complaints such as the parking issue on Renwick Heights.
Caroline Arms addressed the board as the President of the Forest Home Improvement
Association saying that the Association and they would like to add their appreciation for all the
efforts made by Rich Schoch for the Forest Home Community and his key role in the
establishment of the FH Park and he and his staff worked wonders converting what had been an
unkempt patch of ground into a tidy park; removing invasive weeds and mowing and applying
for a grant for the plants the community helped plant and of course the continued maintenance.
The second item is the proposal to closure of the Forest Home Walkway for the winter. The
Walkway is heavily used, including as a commuting route for many people who work on the
Cornell Campus and there simply is no safe alternative; Warren Rd is not safe for pedestrians
during the winter when there is snow on the ground and the proposal to close it for the winter has
caused great dismay and written submissions to that affect. (Attachment 2)
Bruce Brittain addressed the board regarding the winter maintenance of the Forest Home
TB 2018-11-19 Pg. 1
Walkway saying that the walkway was adopted as a town road in 1799 and abandoned at some
point after that then the ROW was purchased by George Warren in 1911 and the Warren family
maintained that until 1983 when it was acquired by the Town who has maintained it both
summer and winter. It gets extensive use by Forest Home members as well as a heavily used
pedestrian commuter corridor. As Cornell and the NE have grown, so has the usage and
stopping winter maintenance is not going to make the people disappear, they are just going to be
forced into the street.
Mr. Britain went on to say that Warren Rd and Pleasant Grove are not safe for pedestrians and he
is concerned that the town is trying to decrease its liability of the walkway by decreasing
pedestrian safety. He stated that he sent pictures of after the Thursday storm but it has since
been shoveled.
Mr. Britain also thanked Rich Schoch for his tremendous efforts for the town and Forest Home.
Doug Brittain addressed the board on the same topic saying he wasn't sure how many people
are familiar with the walkway and it is such a relief when you get to the walkway and away from
the cars and the safety of it. He thought this was the type of thing the town should have more of
to encourage and help people to use.
He didn't understand why the town wanted to not maintain it even though it is steep and not
ADA compliant because it is there, and people use it regardless.
Hope Harvey addressed the board concerning the Walkway saying that she is a commuter on the
walkway every day and when she first looked at moving to the town she actually called the town
to make sure it was maintained in the winter because it was so important to her to be able to walk
to campus every day.
Ms. Harvey said she was thinking about what her alternatives would be if it were not maintained
and Warren Rd is very dangerous, and the Walkway is also the route to the nearest bus stop so
there is no alternative. She hoped the board would keep it open for the commuters and the
people using it for exercise.
Amo Constantino addressed the board about the walkway also (Attachment 2) and reinforced
that it is very important as a commuting route but also for exercise in the long dark winters and a
place to recreate for people. He wanted to emphasize that the only alternative would be to drive
and using that downstream bridge which is already very crowded would make it even worse.
Mr. Constantino added that they only heard about this issue through the Association and there
are many more people who might have come if the agenda was more known among all the
people we see on the Walkway.
Board Comments —Mr. Goodman stated that the proposals for Short Term Rentals is going
through a committee right now and the next meeting is Thursday, November 29th at 5:00 p.m.
and the public is welcome to sit in and hear the details of any proposed legislation.
Mr. Goodman noted that a number of these comments will be addressed on the evening's
agenda.
TB 2018-11-19 Pg. 2
3) Discuss and consider closing Forest Home Walkway for the winter
Mr. Goodman asked Mr. Thaete for any comments from the Public Works Department's
perspective. He suggested the board refer this to the PWC to have further discussion or bring it
back for action on December 10th.
Mr. Thaete stated that the Walkway has been historically problematic to maintain; it is a fairly
steep slope with a lot of tree-cover so it doesn't get a lot of sunlight. He added that Mr. Schoch
had taken him out there a few weeks ago to look at the condition of the trail and there are some
handrails that are failing and there is some erosion that is happen with trees that were hung
having to be removed.
He said they just reassessed the difficulty in maintaining this trail because a lot of times, most of
the time, it must be done with a hand shovel which is problematic for the department. At this
point the Public Works Department wanted to open the discussion about not maintaining it in the
winter time.
Mr. Goodman turned to the board; Ms. Hunter asked if Mr. Thaete had any sense of what it
would cost to maintain it? Do we have to fix the handrail regardless of what season it is open? Is
that repair on the list to do?
Mr. Thaete responded that they are discussing inhouse whether to possibly hire a consultant to
look at this walkway for design alternatives. He thought the town is at a point now where the
whole trail needs to be looked at because there are portions of the trail that are not on town
property because it has migrated over the years from people taking shortcuts or portions being
eroded and paths created. The consultant would look at alternatives and costs which might be
very expensive because we may need retaining walls and it is a very tight space to work in which
will involve more hand-work than equipment work; what material to use because we wouldn't
want to pave it, yet stone is hard to shovel as many of you with stone driveways are probably
aware.
Mr. Goodman added that the Town put in $25K to hire consultants to look at the Walkway and
another $100K in the Capital Projects lines to do something about it if the estimates are in line
with that.
Ms. Hunter asked if it were a current liability or are we having trouble finding time and staff to
maintain?
Mr. Goodman responded that he wasn't sure it was necessarily the staff time although it is
difficult to maintain, and as Mr. Brittain stated and sent pictures of the walkway with snow on it
and Mr. Talbut responded to him that it did take a couple of days because of equipment issues
and the heaviness of the snow.
Ms. Hunter asked if there was anything that would prevent us working with the community if
they wanted to keep it clear.
Mr. Goodman thought that would be a question for counsel.
TB 2018-11-19 Pg. 3
Ms. Leary said that given the heavy use of the trail by our residents, we should make it a high
priority to maintain it. Just because it is difficult, doesn't mean we shouldn't do it and this seems
like throwing money at it instead of simply deploying our PW staff to do it. A long-term plan is
good and something else, but we shouldn't give up on our basic responsibility to maintain it.
Mr. Howe said he would not like to push people on to Warren Rd because in the best of
circumstances there is only a little bit to walk on and in the winter there is nothing.
Ms. Bleiwas said she thought the town should keep it open because we should be encouraging
walking to your work, school or recreation. She said she was not familiar with the trail, but it
seems like many members of our community use it and this should be a priority and if it really is
a danger and we can not keep it open, we should start working on how to fix it.
Mr. Goodman asked that it be put on the Public Works Committee December agenda.
Mr. Goodman noted that there was an item on the Public Works Committee to look at the
condition of Forest Home Drive between Judd Falls Rd and McIntyre but with Mr. DePaolo out
of the country and Mr. Weber still out on medical, that should also be moved to the December
meeting and add Mr. Foote's retaining wall to round it out.
4) Discuss and consider a Resolution of Appreciation for Rich Schoch
Mr. Goodman read the resolution.
TB Resolution 2018-143: Recognition of Richard Schoch's Dedicated Years of Service to
the Community
Whereas, Richard "Rich" Schoch, Parks Maintenance Manager, started his career with
the town through the Cornell Work Study Program the summer of 1981, and was appointed as a
temporary park consultant/working foreman of the Park Work Program on June 8, 1982; and
Whereas, after several extensions of the temporary appointment, Rich was appointed full
time as the Parks Maintenance Foreman/Worker effective January 1, 1984 and the Parks & Open
Space Manager in 1986, and has essentially served in the Parks Manager role since that date; and
Whereas, Rich has decided to retire from the Town of Ithaca, effective November 24,
2018, after over thirty-six (36)years of dedicated service; and
Whereas, Rich has been instrumental in designing, developing, and maintaining parks
and trails throughout the town, enhancing neighborhoods and the lives of residents who enjoy
them, including the highly used and loved South Hill Recreation Way, Tutelo Park and East
Shore Park; and
Whereas, with Rich's dedication and devotion to the management and maintenance, the
Town's parks, bikeways, trails, preserves and open space has expanded during his years of
service to include 14 miles of multi-use trails and walkways, 14 active parks (which provide ball
TB 2018-11-19 Pg. 4
fields, playgrounds, basketball courts, pavilions, benches and picnic tables), and 8 passive
recreational preserves; totaling over 270 acres of parks and open space; and
Whereas, Rich has provided invaluable assistance in writing and administering several
grants to upgrade parks and playground structures, construct the South Hill Recreation Way and
Pew Trail, conduct a tree inventory, and eradicate invasive species and replant with natives; and
Whereas, Rich has provided generous support and assistance to many grateful residents
and community groups, ensuring the long-term success of various programs and projects through
his committed oversight, such as the West Hill Community Gardens and the Babe Ruth
sanctioned baseball field (Valentino Field) at Tutelo Park; and
Whereas, the Town of Ithaca has greatly benefited from Rich's vast knowledge and
experience with trees and shrubs, his skilled stewardship of the parks, trails and preserves, the
goodwill he generated with the public through his thoughtful interactions, and his tireless
devotion and desire to proudly serve our community in order to make it a better place to live;
now, therefore, be it
Resolved, that on this 191' day of November, 2018, the Town Board of the Town of
Ithaca, on behalf of the Town and its residents, expresses its sincere appreciation, admiration,
and gratitude to Richard Schoch for his distinguished and dedicated service to our community.
Moved: Bill Goodman Seconded: Pat Leary
Vote: Ayes —Goodman, Bleiwas, Hunter, Leary, Levine, and Howe
TB Resolution 2018-143B: Authorization Naming Pavilion at Tutelo Park the"Schoch
Pavilion"
Whereas, the Town's Policy states that the name of a Town park (including facilities
within the park) may be based upon the name of a person who has made significant contributions
through service to the Town or general community for a long period of time and in a significant
role, and
Whereas, Richard Schoch has provided invaluable service to the Town of Ithaca and the
local community during his thirty-six (36)years as the Parks Maintenance Manager, and
Whereas, Rich has achieved many accomplishments over this time including careful and
dutiful stewardship of the Town's parks, trails and open space preserves, which includes over
270 acres of green space and 14 miles of multiuse trails; and
Whereas, Rich has been the "face" of the Town parks and trails and is constantly
interacting with the public and has coordinated multiple projects in the parks with Boy scout and
Girl scout groups, Eagle Scout projects, Cornell students, and other volunteer groups doing
clean-up or invasive species projects, and assisted with hosting the Tutelo Homecoming at
Tutelo Park in 2007 and 2008; and
TB 2018-11-19 Pg. 5
Whereas, the Town Board wishes to have Richard Schoch's devotion and dedication to
the Town and greater Tompkins County community recognized in a tangible and lasting manner,
now therefore be it
Resolved, that the Town Board of the Town of Ithaca hereby names the pavilion at
Tutelo Park "Schoch Pavilion" in honor of Richard Schoch, and in recognition of his tireless
work to create and maintain exceptional parks, trails, and preserves for the Town residents to
enj oy.
Moved: Rod Howe Seconded: Eric Levine
Vote: Ayes —Howe, Levine, Goodman, Leary, Hunter and Bleiwas
5) Discuss the Public Works Facility expansion study and next step(s)
Mr. Goldsmith was present to answer questions.
Mr. Goodman said that the town is following the policy and the basic goal for tonight is to
discuss the basic cost estimates and what the next steps the board is interested in doing.
Mr. Thaete explained that HOLT Architects has done the feasibility study and the rough estimate
is $630K just for the construction of the building itself and we are asking HOLT what the
additional costs are to follow the Green Building Policy.
HOLT is looking at that and the rough numbers are $50-$75K to upgrade the heating system,
additional insulation and lighting to adhere to the policy as well as $85K for engineering design
and project management for a total of approximately $800K.
Mr. Goodman reviewed other aspects of the report that included expanding the break room by
bumping the wall out and that may be an alternate in the bidding process.
Ms. Hunter thought there would be savings with the Green Building options to offset some of
that cost and Mr. Goldsmith responded that it is a bit more straight forward with new
construction where this is a retrofit, but the idea is to do the existing office space as well as the
new space. The carbon emissions will probably be reduced 50% from State building code.
A portion of the NYSERDA grant is going toward this also.
Ms. Drake noted that HOLT offered to do a comparison on savings generated by the Green
Building Policy but that would be an additional cost and if we are going to do it regardless, the
thought was not to put out more money for that.
The Board felt that if we are asking other people to follow the Green Building Policy we
certainly should, and they would like to move on to the next step od design phase.
6) Discuss request for support of a stop sign at South Hill Rec Way/Hudson St
Mr. Goodman asked for board comments.
TB 2018-11-19 Pg. 6
Ms. Leary thought stop signs made a lot of sense and wanted to move on the action tonight.
Mr. Goodman noted that the City is still in the process for determining if they want to do this.
Mr. Thaete cautioned that we have no data and traffic engineering is a science and there may be
a reason they are hesitating. A stop sign could create more vehicular accidents but we don't
know that, so it would be interesting to hear from the City and what their thoughts are because
off the cuff it sounds great, but it may not.
Ms. Olds said her community has been asking for over 20 years.
The board seemed in support and Mr. Goodman will ask the City for some information and put
together a draft resolution for discussion at the December 10th meeting.
Mr. Goodman moved to enter closed session to seek the advice of counsel; seconded by Ms.
Bleiwas. 6:43 p.m. Mr. Goodman moved to reenter open session; seconded by Ms. Leary.
7) Discuss support for TC Legislative Committee's support for a ban on single-use plastic
bags
Ms. Leary thought the support depends on the details because she does not support charging for
paper and Ms. Hunter said it was an insignificant amount, but Ms. Leary thought if the goal was
to keep plastic out of the oceans, there should be no strings attached to paper.
Ms. Bleiwas thought this was not our issue to study and comment; this is the County Legislature
and we can all contact them as an individual. She thought there has been too many resolutions of
support coming out of the County just to make a statement and that is not our job. Ms. Bleiwas
thought it was not our job to spend our time doing that; she would rather spend that on thinking
about Forest Home instead of an issue we have no control over.
Mr. Levine thought the board has done resolutions in support of in the past, so we cannot take a
line that we don't do that. He thought we could do a resolution in support of whatever we would
like; a ban on plastic and not mention paper or anything we would like. He would be in favor of
support and is open to being convinced on the paper bag issue.
Ms. Bleiwas said she is aware we do resolutions in support, but she did not think it was
something we should be spending our valuable time on.
Ms. Leary said that yes, we have done resolutions in support but we haven't done any recently
and she understands Ms. Bleiwas' point because you could spend a lot of time just doing
resolutions of support but again, if they want to study it, what would the point be to do that when
it really depends on what comes out of that study and the details.
Ms. Hunter stated that she felt it was socially irresponsible for us to not weigh in on this issue
because this is something municipalities have done throughout the state and Tompkins County,
for whatever reason, has been dragging its heels.
TB 2018-11-19 Pg. 7
She said that we brought this before Tompkins County four or five years ago and they wanted to
study the issue and they never did. Nassau and Suffolk Counties have banned single use plastic
bags and she expounded on their appearance in front of the Tompkins County Legislature and
this is such a non-issue in terms of effects on people, but we have to start changing our habits
and she simply didn't know why people dig their heels in on this topic. She felt that this is what
people want their governments to do; to wrap their hands around environmental issues. These
are our issues and she really thought the town should support this.
Mr. Howe said he agrees with what Ms. Bleiwas said but, in this instance„ he would be open to a
letter of support but not spend a lot of time on.
8) Discuss and consider approval of: PULLED
a. 2019 Employee wage scale and wages —Bolton Point/Southern Cayuga Lake
Intermunicipal Water Commission
b. Town of Ithaca 2019 Office and Field Classification Wage Scales for non-collective
bargaining positions
c. 2019 Employee wages for non-collective bargaining—Town of Ithaca
d. Health insurance contribution for non—collective bargaining employees
9) Discuss and consider approval and authorization to sign an MOU with the City of
Ithaca regarding the Gateway Trail
Ms. Ritter asked that the Gateway Trail be discussed at the December meeting to get certain
items on the record.
TB Resolution 2018-144: Authorization for Supervisor to sign an MOU re2ardin2 the
Town's authorized use of Route 13 pedestrian bridle for the Gateway Trail
Whereas, the CITY owns a pedestrian bridge that runs over Route 13 ("Route 13
Pedestrian Bridge") and CITY also holds a permit issued by the New York State Department of
Transportation ("NYSDOT") authorizing the City to occupy and maintain the Route 13
Pedestrian Bridge within the State's airspace; and
Whereas, TOWN wishes to use the Route 13 Pedestrian Bridge (also, the "Premises" or
"Bridge") for the purpose of constructing a public trail, known as the "Gateway Trail"; now
therefore be it
Resolved, that the Town Board of the Town of Ithaca authorizes the Town Supervisor to
execute the submitted MOU with the City of Ithaca for the use of the pedestrian bridge for the
Gateway Trail, subject to the approval of the Attorney for the Town.
Moved: Rod Howe Seconded: Pamela Bleiwas
Vote: Ayes —Howe, Bleiwas, Hunter, Levine, Leary and Goodman
TB 2018-11-19 Pg. 8
10)Acknowledge receipt of the Town of Ithaca Audit for Year Ending December 2017
TB Resolution 2017-145: Acknowledge Receipt of the Independent Financial Statements
for the Fiscal Year ended December 31, 2017
Whereas Sciarabba Walker & Co., LLP has conducted an independent audit of the
financial records of the Town of Ithaca for the Fiscal Year ended December 31, 2017 and
submitted their report of findings, now therefore be it
Resolved, that the Town Board hereby acknowledges receipt of the Financial Statements
from Sciarabba Walker & Co., LLP.
Moved: Rod Howe Seconded: Pamela Bleiwas
Vote: Ayes — Howe, Bleiwas, Hunter, Goodman, Leary and Levine
11)Discuss and consider increasing the maximum amount of the Highway Equipment
account
TB Resolution 2018-156: Increasing the Maximum Amount of the Highway Equipment
Account
Whereas, the fund balance of the Highway Part-Town Fund includes funds designated
for the purchase/replacement of highway equipment and machinery deposited in the Highway
Equipment Account, funded primarily by the annual sale of surplus equipment and machinery;
and
Whereas, in 2015, at the recommendation of the Budget Committee, the Town Board set
the maximum amount to be deposited in this account at fiscal year-end at $250,000; and
Whereas, as of the year ended December 31, 2017 the balance of the Highway
Equipment Account totaled approximately $250,000 in the reserved fund balance of the
Highway Part-Town Fund; and
Whereas, during the Budget Committee's annual review of the Town's reserve funds and
accounts in 2018, the Committee noted that several pieces of the Town's equipment and
machinery were now valued in excess of $250,000, resulting in the Budget Committee to
recommend increasing the maximum amount to be deposited in this account at fiscal year-end to
$400,000; now, therefore, be it
Resolved, that this governing Town Board hereby increases the maximum amount to be
deposited in the Highway Equipment Account at fiscal year-end to $400,000, and be it further
Resolved, that expenditures from this account continue to require the prior approval of
the Town Board.
Moved: Rod Howe Seconded: Pamela Bleiwas
Vote: Ayes —Howe, Bleiwas, Hunter, Levine, Goodman and Leary
TB 2018-11-19 Pg. 9
12)Discuss and consider authorization to deposit unclaimed exonerated bail transferred
from Ithaca Town Court to the Unclaimed Bail Account
TB Resolution 2018 — 147: Authorization to Deposit Unclaimed Exonerated Bail Transferred
from Ithaca Town Court to the Unclaimed Bail Account
Whereas, after several unsuccessful attempts to return exonerated bail money in accordance with
Office of Court Administration guidelines, the Ithaca Town Court is transferring the unclaimed
exonerated bail money to the Town of Ithaca, and
Whereas, the unclaimed exonerated bail money in the amount of $250.00 is the sum of the
unclaimed exonerated bail for the following cases:
1) $250.00 posted for defendant Kevin A. Guevara (Docket 416050058), exonerated on
10/09/2018, and
Whereas, in accordance with Office of Court Administration guidelines, any exonerated bail
remaining unclaimed six years after the date of exoneration becomes the property of the Town of
Ithaca. Now, therefore, be it
Resolved, that the Town Board of the Town of Ithaca authorizes the deposit of $250.00 in
Unclaimed Exonerated Bail to be accounted for within the Unclaimed Bail Account in the
Town's Trust & Agency Fund, and be it further
Resolved, that any exonerated bail remaining unclaimed six years after the date of exoneration
becomes the property of the Town of Ithaca, to be transferred to the Town's General Fund.
Moved: Tee-Ann Hunter Seconded: Eric Levine
Vote: Ayes —Hunter, Levine, Leary, Goodman, Howe and Bleiwas
13)Discuss and consider an order setting a public hearing regarding a proposed Sewer
Improvement for the Town of Ithaca, Tompkins County, New York,pursuant to Article
12-C of the Town Law, to be known as the Town of Ithaca Grit Removal and Plant
Improvements at the Ithaca Area Wastewater Treatment Facility, and establishing the
Town of Ithaca Grit Removal and Plant Improvements Area SUBJECT TO
PERMISSIVE REFERENDUM
TB Resolution No. 2018-148: Order Setting a Public Hearing Re2ardin2 a Proposed Sewer
Improvement for the Town of Ithaca, Tompkins County, New York, Pursuant to Article
12-C of the Town Law, to Be Known as the Town of Ithaca Grit Removal and Plant
Improvements Sewer Improvement at the Ithaca Area Wastewater Treatment Facility, and
Establishing the Town of Ithaca Grit Removal and Plant Improvements Sewer Improvement
Area
Present: Bill Goodman, Tee-Ann Hunter, Rod Howe, Pamela Bleiwas, Pat Leary, and Eric
Levine Absent: Rich DePaolo
TB 2018-11-19 Pg. 10
Moved: Rod Howe Seconded: Tee-Ann Hunter
Whereas, a map, plan and report, including an estimate of cost, have been duly prepared
in such manner and in such detail as has heretofore been determined by the Town Board of the
Town of Ithaca, Tompkins County, New York, relating to the establishment and construction,
pursuant to Article 12-C of the Town Law, of sewer system improvements to be known and
identified as the Town of Ithaca Grit Removal and Plant Improvements Sewer Improvement at the
Ithaca Area Wastewater Treatment Facility (the "Improvement"), to provide such sewer
Improvement to the present Town sewer improvement, such sewer system Improvement to be
jointly constructed and jointly owned by the Town of Ithaca, City of Ithaca and Town of Dryden,
all of which are co-owners of the Ithaca Area Wastewater Treatment Facility, to serve a
benefitted area in said Town of Ithaca to be known as the Town of Ithaca Grit Removal and Plant
Improvements Sewer Improvement Area(the "Sewer Improvement Area"); and
Whereas, said map, plan and report, including estimate of cost, were prepared by a
competent engineer, duly licensed by the State of New York and have been filed in the office of
the Town Clerk of said Town, where the same are available during regular office hours for
examination by any person or persons interested in the subject matter thereof, and
Whereas, the area of said Town determined to be benefited by said Improvement consists
of the entire area of said Town excepting therefrom the area contained within the Village of
Cayuga Heights, and
Whereas, the Improvement proposed in connection with the establishment of the Sewer
Improvement Area consists of the sewer improvements set forth below, and as more particularly
shown and described in said map, plan and report presently on file in the office of the Town
Clerk, at an initially determined maximum estimated cost to said Sewer Improvement Area of
$2,939,272, it being determined that the additional $4,250,728 of the $7,190,000 aggregate
maximum cost shall be apportioned and allocated to the City of Ithaca and Town of Dryden,
pursuant to the terms of the December 31, 2003 Joint Sewer Agreement among the Town of
Ithaca, City of Ithaca and Town of Dryden:
The project will consist of installation of a grit removal system, emergency generator
replacement, and various improvements at the Ithaca Area Wastewater Treatment Facility
located at 525 Third Street in the City of Ithaca, including:
General Improvements:
Sitework, chemical unloading, vac-truck pad $320,000
Concrete Repairs $150,000
Influent Building Improvements $160,000
Grit System $2,160,000
Stair Tower Replacement $160,000
Misc (Weirs, scum collectors, _gas piping, doors, etc)$1,470,000
Subtotal—General Improvements $4,420,000
Electrical Improvements:
TB 2018-11-19 Pg. 11
Electrical $350,000
Emergency Generator Replacement $800,000
Instrumentation & Controls $110,000
Subtotal—Electrical Improvements $1,260,000
HVAC Improvements:
HVAC $310,000
Subtotal—HVAC Improvements $310,000
Subtotal - Construction $5,990,000
Contingency 10% $600,000
Total Construction $6,590,000
Engineering, Testing, Legal,Administration $600,000
Total Project Cost $7,190,000
Whereas, said $2,939,272 maximum estimated cost, which is the cost of the project to be
expended by the Town of Ithaca, shall be authorized to be paid, as follows: Ithaca Area
Wastewater Treatment Facility co-owner City of Ithaca will issue bonds to pay for the City of
Ithaca's share of the Improvement at the Facility as well as for the Town of Ithaca's share. The
Town of Ithaca will not co-issue or be liable on the bonds. The Town of Ithaca will reimburse
the City of Ithaca through a contract between the City of Ithaca and the Town of Ithaca. The
Town of Ithaca's contractual payments to the City of Ithaca are proposed to be paid by
expenditure of current revenues and surplus funds from sewer rents and charges to be assessed,
levied upon and collected from the several lots and parcels of land within such Sewer
Improvement Area, outside of any village, which the Town Board shall determine and specify to
be especially benefited by the Improvement; and
Whereas, it is now desired to call a public hearing for the purpose of considering said
map, plan and report, including estimate of cost, and the providing of the Improvement, and to
hear all persons interested in the subject thereof concerning the same, all in accordance with the
provisions of Section 209-q of the Town Law;
Now, therefore, it is hereby ordered, by the Town Board of the Town of Ithaca,
Tompkins County, New York, as follows:
Section 1. A public hearing shall be held by the Town Board of the Town of Ithaca,
Tompkins County, New York, at the Town Hall, 215 North Tioga Street, in Ithaca, New York, in
said Town, on the lord day of December, 2018, at 5:30 o'clock P.M., Prevailing Time, to
consider the aforesaid map, plan and report, including estimate of cost, and the question of
providing the Improvement, and to hear all persons interested in the subject thereof concerning
the same and to take such action thereon as is required by law.
Section 2. The Town Clerk is hereby authorized and directed to publish a Notice of
Public Hearing regarding the aforesaid Improvement to be published once in the official
TB 2018-11-19 Pg. 12
newspaper, and also to post a copy thereof on the town signboard maintained by the Town Clerk,
not less than ten (10)nor more than twenty (20) days before the day designated for the hearing as
aforesaid, all in accordance with the provisions of Section 209-q of the Town Law.
Section 3. This Order shall take effect immediately.
The question of the adoption of the foregoing Order was duly put to a vote on roll call,
which resulted as follows: Bill Goodman, aye; Tee-Ann Hunter, aye; Rod Howe, aye; Pamela
Bleiwas, aye; Pat Leary, aye; and Eric Levine, aye.
The Order was thereupon declared duly adopted.
14) Consider Consent Agenda Items
TB Resolution 2018-149: Adopt Consent Agenda
Resolved that the Town Board of the Town of Ithaca hereby approves and/or adopts the
following Consent Agenda items:
a. Approval of Town Board Minutes
b. Town of Ithaca Abstract
c. Approval of Bolton Point Abstract
d. Approval of Floating Holiday
e. Set records management day for December 14, 2018 from Sam to 1pm
f. Ratify appointment of Administrative Assistant 11 at Bolton Point
Moved: Tee-Ann Hunter Seconded: Eric Levine
Vote: Ayes —Hunter, Levine, Howe, Leary, Goodman, and Bleiwas
TB Resolution 2018-149a: Approval of Minutes of October 29, 2018
Whereas the draft Minutes of the October 29, 2018 meeting of the Town Board have
been submitted for review and approval, now therefore be it
Resolved that the Board approves the draft minutes, with changes, of the October 29,
2018 meeting of the Town Board.
TB Resolution 2018-149b: Town of Ithaca Abstract No. 14 for FY-2018
Whereas the following numbered vouchers have been presented to the Ithaca Town
Board for approval of payment; and
Whereas the said vouchers have been audited for payment by the said Town Board; now
therefore be it
Resolved that the governing Town Board hereby authorizes the payment of the said
vouchers in total for the amounts indicated.
TB 2018-11-19 Pg. 13
VOUCHER NOS. 1470 - 1557
General Fund Townwide 64,138.70
General Fund Part-Town 6,755.00
Highway Fund Town Wide DA 12,781.88
Highway Fund Part Town DB 13,873.97
Water Fund 11,553.67
Sewer Fund 28,115.64
State Route 96b Sidewalk—H7 30,512.37
Park Lane Water Main Improv—Hl 1 2,386.80
Sapsucker Woods Water Main—H12 6.50
Christopher Circle Water Main—H13 5.50
Ellis Hollow Water Tank—H10 30.00
Trumansburg Water Tank Replace—H9 10.00
Risk Retention Fund 1,738.25
Fire Protection Fund 1,250.00
Forest Home Lighting District 44.00
Glenside Lighting District 13.12
Renwick Heights Lighting District 21.96
Eastwood Commons Lighting District 30.77
Clover Lane Lighting District 4.11
Winner's Circle Lighting District 6.12
Burleigh Drive Lighting District 14.31
West Haven Road Lighting District 56.85
Coddington Road Lighting District 33.03
Trust and Agency 1,500.00
Debt Service 600.00
TOTAL 175,482.55
TB Resolution 2018-149c: Approval of the Bolton Point Abstract
Whereas, the following numbered vouchers for the Southern Cayuga Lake
Intermunicipal Water Commission have been presented to the governing Town Board for
approval of payment; and
Whereas, the said vouchers have been audited for payment by the said Town Board;
now, therefore, be it
Resolved, that the governing Town Board hereby authorizes the payment of the said
vouchers.
Voucher Numbers: 511-552
Check Numbers: 18026-18067
Capital Impr/Repl Project $ 27,527.56
Operating Fund $ 63,441.91
TOTAL $ 90,969.47
TB 2018-11-19 Pg. 14
Less Prepaid $-____-11_,6-7-5 11.1lµ
TOTAL $ 89,294.36
TB Resolution 2018-149d: Approval of Floating Holidays for 2019.
Whereas, there is an annual poll conducted of all town and SCLIWC employees to
determine their preference for the next year's floating holiday for each location; now, therefore,
be it
Resolved, the Town Board of the Town of Ithaca does hereby approve the Floating
Holiday for 2019 for Town Hall staff as Thursday, December 26, 2019 as requested by the
majority of the employees of Town Hall; and be it further
Resolved, the Town Board does hereby approve the Floating Holiday for 2019 for Public
Works staff as Friday, July 5, 2019 as requested by the majority of the employees of Public
Works; and be it further
Resolved, the Town Board does hereby approve the Floating Holiday for 2019 for
SCLIWC staff as Friday, July 5, 2019 as requested by the majority of the employees of
SCLIWC.
TB Resolution 2017-149e: Set Records Management Half Day
Whereas, the Records Management Officer & the Records Management Advisory Board
have found it beneficial to hold an annual Records Management Day in order to cycle records
into the digital repository and prepare records for year-end disposition; now, therefore, be it
Resolved, that the Town of Ithaca Town Board hereby approves closing Town Hall on
Friday, December 14, 2017 from 8:00 a.m. to 1:00 p.m. for Records Management Day.
TB Resolution 2018-149f. Ratify Permanent Appointment of Administrative Assistant II-
SCLIWC.
Whereas, there is a vacancy in the full-time position of Administrative Assistant 11 in the
Administration Department at Southern Cayuga Lake Intermunicipal Water Commission; and
Whereas, the interviewing group has determined that Katie McMillen possesses the
necessary knowledge and skills to satisfactorily perform the duties of an Administrative
Assistant 11; and
Whereas, Katie McMillen was appointed by SCLIWC at the November 8, 2018 meeting
based on a part time level of 30 hours per week, effective October 30, 2018; now, therefore, be it
Resolved, the Town Board of the Town of Ithaca does hereby ratify SCLIWC's
appointment of Katie McMillen as a part time Administrative Assistant 11 in the Administration
Department; and be it further
TB 2018-11-19 Pg. 15
Resolved, this is a 30-hours a week position, at the hourly wage of$22.14 from account
number SW83 10.10 1, with part time benefits.
15) Report of Town Officials—Mr. Goodman reported that the Deer Committee will be
meeting December 4"'.
16)Report of Town Committees/Intermunicipal Organizations
17) Review of Correspondence
18)Discuss Facilities Future Plans—Move to next meeting
Mr. Goodman move to enter executive session to discuss Union negotiations and closed session
to seek the advice of counsel; seconded by Mr. Howe—unanimous. 7:54 p.m.
19)Consider Adjournment
Reenter open session at 8:33 p.m. and move to adjourn—unanimous.
Submitted b-v-
I;//ZZII
Paulette klo/s-a,-Town\Clerk
TB 2018-11-19 Pg. 16
_-llw IME,E,tIir][CJ 11-19-2018
Rethinking the Pedestrian Crossing at Hudson, Hillview and Renzetti
(Comment prepared for the City of Ithaca Board of Public Works meeting on November
20, 2018)
The new traffic calming signage on South Hill at the intersection of Hudson, Hillview and Renzetti is
woefully inadequate for the pedestrians wanting to cross at this intersection. In the thirty years that I
have lived on South Hill, commuter traffic on Hudson Street has dramatically increased due to
developments in the Town, Ithaca College and Therm. The vast majority of these cars going both up
and down Hudson fail to yield to pedestrians at the Hillview/Renzetti intersection.
Many of the folks wanting to cross at this intersection are the people entering and leaving the South
Hill Recreation Trail, as well as the parents walking their children to and from the South Hill
Elementary School. These two groups of pedestrians rely on this intersection for a safe crossing
during the day.
Late night car traffic on the weekends has also dramatically increased and this traffic is moving
recklessly fast. Add-in the many IC students walking on Hudson late at night and you have one more
reason why a safe crossing solution is needed at the Hudson, Hillview/Renzetti intersection.
A four-way stop at this critical intersection has been suggested by the Traffic and Pedestrian
Committee of the South Hill Civic Association and one hundred South Hill residents, parents and
concerned citizens have signed a petition to that effect. Currently, the City's traffic engineers do not
agree with this assessment and are conducting a second traffic study to assess the situation further.
It is our fervent hope that the City traffic engineers will find a solution that reduces the stress for
pedestrians at this important South Hill neighborhood crossing.
Thank you,
John Graves
319 Pleasant Street
Ithaca, NY
607-279-4980
Michael J. Thorne, P.E.
Superintendent of Public Works
City of Ithaca
Dear Superintendent Thorne,
A year ago our South Hill Civic Association approached the City of Ithaca's Traffic
Engineering staff to request a three-way stop sign at the intersection right below South
Hill Elementary School on Hudson Street at Hillview Place . Our South Hill Civic
Association request was in response to the City's request for community projects to
"calm the traffic". The SHCA request for a three-way stop sign and more sidewalks (in
the vicinity of the South Hill Elementary School)have been discussed with the ICSD and
the City of Ithaca several times over the last 20+ years.
I spent a few hours speaking with pedestrians at this intersection and loo signatures
were gathered. Everyone had a story to tell of near accidents. While circulating the
petition it was noted by many signatories that each school day young children and their
families pass through this busy intersection twice a day. Other pedestrians also cross at
this spot to walk or run on the South Hill Recreationway, which has its entrance by this
intersection.
When the South Hill Elementary School is not in session the intersection continues to
accommodate many vehicles and many people, including college students, who frequent
the Recreationway at all hours of the day and night. Neighbors noted that the steady
stream of traffic headed both directions on Hudson Street competed with a steady
stream of pedestrians. And that the visibility of oncoming traffic was sometimes
difficult.
Some young families on Hudson Street decried how difficult it was to walk their kids
across Hudson and then race home and try and back their car out onto Hudson Street
during the non-stop flow of cars travelling North and South on Hudson Street. I
submitted our petition over a year ago.
Since the time our petition was submitted additional student apartments have been built
on the block where this is intersection is located and the flow of traffic has increased.
John Graves, the longtime president of the SHCA, and I were invited to meet with City
Traffic Engineering staff for an update on the three-way stop sign petition. On
September 26, 2o18 we were informed that the City has not decided if they will proceed
with the stop sign at the intersection of Hillview, Hudson, and Renzetti streets.
Despite the City's position that a three-way stop sign may not currently be advisable, we
turn to you for guidance please. We have spoken with the Town of Ithaca regarding
pedestrians entering the Trail, and the Director of Oak Hill Manor. We also spoke with
IPD Chief Pete Tyler, Ithaca College Administrators. No one spoke out against the idea
of a three-way stop sign, except one neighbor who lives south of the SHES.
Thank you for considering this request.
Respectfully,
Marjorie Olds
November 20, 2018
P.S. I also note that the SHCA objected to a very large Sidewalk Assessment two years
ago. In response the Sidewalk Coordinator agreed to make the addition of sidewalks
around the SHES the top priority for new sidewalks on South Hill. To date no sidewalks
have been erected around the SHES, although we remain hopeful.
I also note that I live nearby the intersection in question. However, my street has an
additional outlet, so that I am not directly affected by whether a stop sign is or is not
added at this intersection
Marjorie Z. Olds 607 277 2228 z02@cornell.eu
Jennifer Maclaughlin 1 :11 P (6 minutes
ago)
to mzo2, perry.gorgen, EHathaway, John, kjohnson, aaron
All,
My family lives at 409 Hudson Street, and our son Nathan attends first grade at South
Hill. We use the sidewalk at Hillview/Hudson every morning to walk Nate to
school. Admittedly, there are some mornings when there is no problem crossing the
street, but the vast majority of mornings, we have to wait to cross the street while cars
zoom past. It is ASTOUNDING the number of cars that do NOT stop for people in the
crosswalk or who don't slow down (and we subsequently have to run across the street
to avoid being hit by a car). The majority of offenders are coming down the hill, and
they do not stop at the Hillview/Hudson crosswalk because they have just been stopped
by Aaron the crossing guard up at Crescent/Hudson. There is a sense of urgency that
drivers must make up the lost time. We do see the offenders going up the hill trying to
gain speed after the stop sign at Columbia/Hudson. We have many friends whose kids
walk up from lower on the hill who cross at Columbia/Hudson specifically because it is
not safe at Hillview/Hudson; however, in the winter, this is very dangerous as the
melting snow forms an ice block on the even side of the street on the 400 block of
Hudson Street. Personally, I've had many falls on that portion of the hill as I walk down
from dropping Nate at school. We would like a safer environment to drop off our son at
school.
While we are motivated by walking to school, we are most concerned about the overall
safety of the 400 block of Hudson Street outside of school hours, and to be honest, this
is the main source of our frustration. PEOPLE SPEED DOWN THE HILL AT ALL
HOURS OF THE DAY AND NIGHT!! They are going much too fast for the safety of
other drivers and for pedestrians. If you notice, the space between the sidewalk and the
road in the 400 block of Hudson Street is extremely narrow, I would estimate no bigger
than 2 feet. We consistently observe cars jumping the curb because of distracted
driving and also because they are going too fast. Cars and trucks hit the street sign (the
actual sign, not the post) outside of 413 Hudson because there is not enough space
between the sidewalk and the street for it to fit. There are kids in every house on the
odd side of the 400 block of Hudson Street, ranging in age from 22 months to 6 years
old. The sidewalk is a danger zone. A couple of years ago, a car ran into a tree in front
of 413 Hudson. A stop sign at Hillview/Hudson would dramatically slow down traffic and
create a safe environment for our kids and pedestrians.
We would be happy to provide you with video of what the street looks like on an
average day, if that would help your initiatives. I strongly urge you to consider a stop
sign at Hillview/Hudson. Thank you to Marjorie, Mr. G, and John for your continued
efforts.
Best regards,
Jen Maclaughlin
On Fri, Oct 5, 2018 at 1 :46 PM Pat Barber
<Pbarber(�,oakhillmanorithaca.com> wrote:
Attn: City of Ithaca, Traffic Engineering Department
strongly agree that Hudson Street near Oak Hill Manor is an
accident waiting to happen. Our employees and resident
families have a hard time getting out of the parking area on to
the street. A four way stop sign by the Hillview and Hudson
Street will help to enhance safety of pedestrian and drivers.
Thank you !
Pat Barber
Administrator
Oak Hill Mano
City of Ithaca - Request for Traffic Calming Investigation
If you would like to have the City Engineering Department consider your request for
traffic calming, you will need to fill out the following sections and send the
completed form to the City of Ithaca Engineering Department (attn: City
Transportation Engineer) at 108 E Green Street, Ithaca, NY 14850.
What is traffic calming?
Traffic calming measures are intended to make streets safer and more attractive for
people to walk, bike and drive by reducing the negative impacts of motor vehicles
such as excessive speeds and/or volumes of traffic. Traffic calming measures may
consist of educational, enforcement and engineering efforts. Some examples of
traffic calming measures are: driver speed feedback signs, targeted police
enforcement, pavement markings, signs, speed humps, chicanes and diverters.
What is the Selection Process?
Received requests will be prioritized based on factors related to traffic speeds,
volumes and other considerations, such as proximity to schools. The Engineering
Office will work with relevant City entities to determine what types of traffic
calming measures may be appropriate. Final approval will be granted by the Board
of Public Works (BPW).
A. Street Study Information
Each request must provide the name of the street on which a study is requested and
the boundaries of the street segment. Boundary limits may change at the discretion
of the Engineering Department. Please use street names for boundary limits, not
block ranges.
Requested Street: Hudson St., where Hillview Pl. crosses eastward to become
Renzetti Pl.
Boundary Area:
From (Street): NA
To (Street):
B. Contact Person Information
Each request must provide a contact person who lives on the requested street within
the study area boundary. The contact person will receive all correspondence and will
be responsible for gathering evidence of support.
Name: Marjorie Olds
Address: 100 Renzetti Pl.
Phone #: 607-277-2228
E-Mail Address: mzo2@cornell.edu
I agree to be the contact person for the above request:
Signature:
Date:
C. Nature of the Traffic Concern
We believe the nature of the issue we would like to have addressed is (be as
specific as possible):
The issue is the potentially dangerous situation at the intersection of Hudson St. and
Hillview Pl. Eastward across Hudson Hillview becomes Renzetti Pl. Nine months of the
year young children and their families cross through this intersection on their way to and
from the South Hill Elementary School. All year community members cross here to
access the South Hill Recreationway, often with bikes, strollers, or wheel chairs. With
the increase in traffic more and more pedestrians run through the intersection to avoid
the often steady stream of vehicles. Cars on Hillview, waiting to break into or cross
through the traffic, sit poised to rush out when there is a break in the flow. Making this
intersection a four-way stop with appropriate signage would go a long way to preventing
an accident at this location. A vehicle counter should provide the needed data on the
large flows of traffic through this intersection.
D. Evidence of Neighborhood Support
Please provide evidence of neighborhood support for participation in the program.
The attached form can be used for this request.Individuals providing signatures must
live or own a property within the study area as identified in Section A.
Signatures from residents representing at least 1/2 of the households whose property
is next to the street segment in question is required for consideration. Additional
copies of this page may be submitted to secure the required number ofsignatures.
We the undersigned owners and residents of the Hillview, Hudson and Renzetti
neiahborhoods
hereby offer our support for our neighborhood's participation in the traffic calming
study.
It is important to understand that the traffic calming countermeasure
selected by City staff may require the removal of on-street parldng and
can increase on-street noise levels.
Printed Name
Email (optional)
Address ttf*SI
Owner/Resident Signature ZIA=
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Address V !�
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D. Evidence of Neighborhood Support
Please provide evidence of neighborhood support for participation in the program.
The attached form can be used for this request.Individuals providing signatures must
live or own a property within the study area as identified in Section A.
Signatures from residents representing at least 1/2 of the households whose property
is next to the street segment in question is required for consideration. Additional
copies of this page may be submitted to secure the required number of signatures.
We the undersigned owners and residents of the Hillview, Hudson and Renzetti
neighborhoods
hereby offer our support for our neighborhood's participation in the traffic calming
study.
It is important to understand that the traffic calming countermeasure
selected by City staff may require the removal of on-street parldng and
can increase on-street noise levels.
Printed Name e-rct,n S h�,L 1 m CL n
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D. Evidence of Neighborhood Support
Please provide evidence of neighborhood support for participation in the program.
The attached form can be used for this request.Individuals providing signatures must
live or own a property within the study area as identified in Section A.
Signatures from residents representing at least 112 of the households whose property
is next to the street segment in question is required for consideration. Additional
copies of this page may be submitted to secure the required number of signatures.
We the undersigned owners and residents of the Hillview, Hudson and Renzetti
neighborhoods
hereby offer our support for our neighborhood's participation in the traffic calming
study.
It is important to understand that the traffic calming countermeasure
selected by City staff may require the removal of on-street parldng and
can increase on-street noise levels.
Printed Name bV81n Q 1,6 kh fft.o
Email (optional)
Address Vi
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is next to the street segment in question is required for consideration. Additional
copies of this page may be submitted to secure the required number ofsignatures.
We the undersigned owners and residents of the Hillview, Hudson and Renzetti
neighborhoods
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_nl—1 E,EAIIir)g 11.19.2 01¢8
From: FHIA
To: foresthomenews
Cc: Bill Goodman;Paulette Rosa
Subject: Town of Ithaca considering winter closure of Forest Home Walkway
Date: Saturday,November 17,2018 4:53:48 AM
Bill Goodman,Town Supervisor,has alerted me that a proposal from the Department of Public Works to close
the Forest Home Walkway for the winter is to be considered an the next Town Board meeting. The meeting is
on Monday,Nov 19,at 5:30pm.
The meeting agenda is at htWs://docs.google.com/viewer?
a=v&pid=sites&srcid=dG93bi5ndGhhY2EubnkudXN8cHJvdG90eXB1fGd40-jryZWRmNDFmM-jU3M2 2ZDE
Assuming that there are no problems with my travel back to Ithaca from England,I plan to attend and convey
the concern of FHIA,particularly on behalf of the many people who use the Walkway to and from work every
day and have no safe alternative route. I understand that views sent by email to Paulette Rosa
at PRosa(q—)towndthaca.ny.us prior to the meeting will be shared with the board.
Bill Goodman is anxious to have the opportunity to meet very soon with Forest Home residents about the
proposal and as soon as I am back in the country,he and I will find a date for an FHIA meeting in the very near
future on the topic.
Caroline Arms
President,FHIA
This message comes from the Forest Home Improvement Association(FHIA)
Website:htlp://fhia.org
Facebook:htip://www.facebook.com/g!/pages/Forest-Home-Improvement-Association/366523612170?v=wall
Please send your Forest Home news or questions to:ForestHomeNews(c gmail.com
Paulette Rosa
From: emil.constanstantino@protonmail.com
Sent: Sunday, November 18, 2018 2:34 PM
To: Paulette Rosa
Subject: Please Keep the Forest Home Walkway Open
Hello Ms. Rosa,
I am writing because I understand that the Ithaca Town Board is scheduled to consider the winter closure of the Forest
Home Walkway. I sincerely hope that the Board will decide to keep the Walkway open.
Speaking for myself, I live on the south end of Warren Road, near the intersection with Forest Home Drive. Households
like mine rely upon the walkway to commute to and from work at Cornell, and there is simply no other safe way to
commute by foot. Warren Road is quite busy during "rush hour" and there is no sidewalk or shoulder on which to walk.
I would also add that the nearest TCAT stop to my area is at the bottom of the Forest Home Walkway, so mass transit is
not an option for regular commuting. The second nearest stop is at the Hasbrouck Apartments, where the service is less
frequent. Further,to get there from my home, one would need to walk along Warren Road by the golf course, where
there is no sidewalk or shoulder. Thus, closing the Walkway would effectively eliminate mass transit as a commuting or
traveling option for my neighborhood.
The Town should be aware that if all residents of my neighborhood were forced to commute by car,the three-way
intersection by the one-lane bridge would become a much busier and more dangerous intersection. Even now, during
rush hour, I regularly hear the honking horns of drivers frustrated while navigating that intersection. The addition of all
my neighbors to this commuter traffic will lead to even further crowding, waiting,frustration, and opportunities for
accidents.
The Town should also be aware of the significant financial burden that closing the Walkway would impose on area
residents. For those who work at Cornell, some households in the area (like mine) are able to only own one vehicle
because the Cornell-affiliated partner is able to walk to work. As a practical matter,the closure of the Walkway during
the winter would necessitate that those households buy a second car.
A second source of financial strain the Town should be aware of is that a regular parking pass for Cornell employees (at
least at Martha Van Rensselaer Hall) is$850 per year. Forcing residents to drive to work for even part of the year would
result in some households (again, like mine) needing to purchase such permits.
While less pressing perhaps than the previous issues, I know that many of my neighbors use the path both for exercise
and to walk their dogs. This becomes even more important in winter, when getting outside is a way to stay healthy and
happy during darker and colder months. In this regard as well, closing the Walkway would result in a severe and
negative impact on my quality of life and that of my neighbors.
Thank you for taking the time to consider my view. I sincerely hope that the Board will resolve to keep the Walkway
open during the winter season.
Regards,
Emil Constantino
(617) 599-4050
1
From: Teresa M.Craighead
To: Paulette Rosa
Subject: Please do not close Forest Home Walkway in winter
Date: Sunday,November 18,2018 11:54:50 AM
Attachments: Forest Home Walkway diagram.docx
Hi Paulette,
I am writing in regard to the very recent announcement that the Town of Ithaca is considering winter
closing of the Forest Home Walkway. I am alarmed as my husband as I live on Fairway Drive and are
frequent users of the Walkway at all times of the year.
Questions:
1. What is the Town proposing as an alternate pedestrian path up and down the hill during the
winter months? Please note that there is no shoulder on the Warren Road hill and that the
very narrow curbing is often snow-filled during the winter. It is not a safe or viable path
down the hill during cold months.
2. What is the Town's reason for closing the Walkway in the winter?
3. Has the Town already instituted a "no winter maintenance" policy? I was on the Walkway
both Saturday and Sunday, Nov. 17 and 18, and although many people had walked there it
appeared that no clearing had been done.The Town is normally wonderful about clearing
the Walkway, a service we have greatly appreciated over the years.
Alternate proposal:
Instead of closing the Walkway, we need straightforward repairs to make it safe and navigable
during the winter.
1. First and foremost the rope railing on the lower portion of the trail needs to be extended
about 6-10 feet so that it reaches all the way to the top of the hill.The path has gradually
eroded since stairs were removed some years ago, and now the "top" of the first pitch is
higher than it was when the trail was initially constructed. See attached diagram. A simple
extension of the rope railing would make walking up and down the hill, when it is slippery
and snow covered, much safer and more comfortable.
2. Other repairs would be welcome but aren't as high a priority.These include:
a. Extending the rope railing further down the hill.This short section isn't as steep as
at the top of the current rope railing, so is a lower priority.
b. Repairing railing and posts on the upper part of the trail.The upper railing is falling
apart, however, this section is not as steep as the lower, so is a lower priority.
c. Raising railing at the top of the hill just off Warren Road. It was installed too low.
When you are walking on several inches of snow your body is higher and you have to
lean significantly sideways to reach the railing.
d. Repair and fill in the trail bed. Erosion has gouged out the trail creating more of a
gully in some sections than a flat trail surface.
These repairs would be most welcome, but if the Town has to limit its investment there is no
doubt that extending the rope railing UP the trail is the single most important thing that can
be done.
Final comments:
• Because I am a runner, I get around the adjacent neighborhoods as well as Forest Home. I
noted a year or so ago that the town walkway linking BOCES and Dewitt Middle School to
Tareyton Park was repaved. Of course, that walkway is used by school kids and it is essential
that it be maintained. However, it didn't appear to be in bad repair and I am stumped as to
why the Town would invest more in an already well-maintained path while the Forest Home
Walkway is neglected.
• Forest Home has been affected by many road and bridge closures, primarily on Forest Home
Drive, over the past 15 years.The closures themselves often last more than a year and
impact both drivers and pedestrians who have find a way around. Haven't we had our share
of closures and inconvenience? I realize infrastructure has to be maintained and closed from
time to time for repairs, but often we see closures and then nothing happening for months
on end. We are real people in Forest Home. We have to go places. We enjoy walking to
those places and we contribute to the betterment of the environment and the longevity of
infrastructure by doing so. Please help us by fixing the Walkway. Please do not close it.
Please listen.
Sincerely,
Teresa Craighead
21 Fairway Drive
Ithaca, NY 14850
***********************************************************************
Always remember to forget the troubles that pass your way;but NEVER forget to go out for o run each day.
tmc'l(@cornell.edu
h: 607.257.1190
c: 607.279.6054
From: Hope Harvey
To: Paulette Rosa
Subject: Forest Home Walkway Proposed Winter Closure
Date: Sunday,November 18,2018 10:39:49 AM
Dear Paulette Rosa,
I received notice form Caroline Arms of the FHIA that the Town of Ithaca is considering
winter closure of the Forest Home Walkway. I hope to attend the town board meeting
tomorrow but am not sure I will be able to, so I wanted to write to express my concerns.
I am one of many area residents who uses the Walkway to commute to and from work every
day. We moved to our current residence on Warren Rd after confirming with the Town that
the Walkway was maintained during the winter, and if the Walkway were to be closed, it
would make my commute very difficult. If the Walkway were closed, there is no safe
alternative route for me to commute in by foot since there are no sidewalks along much of
Forest Home Dr. and Warren Rd. The Forest Home Walkway is also my route to the nearest
bus stop. If I could not use the Forest Home Path, I would have to walk along Warren Rd --
without sidewalks -- to get to the next closest stop. Like many residents, I also use the path to
exercise and walk my dog.
In sum, closing the Forest Home Walkway would require many residents to use busy roads
without sidewalks for their daily commutes, exercise, etc. This would be not just inconvenient,
but also dangerous,particularly during the winter when snow makes it difficult to walk on the
side of the road and the early sunset limits visibility.
I hope the town will commit to maintaining the Forest Home Walkway.
Best,
Hope Harvey
122 Warren Rd.
Ithaca NY 14850
(857) 259-7792
From: Meahan Kennedy
To: Paulette Rosa
Cc: Bill Goodman; FHIA
Subject: Forest Home Walkway
Date: Saturday,November 17, 2018 1:30:08 PM
Hello,
I am a Forest Home resident living on Fairway Drive. My husband and I were quite alarmed to
see that the town is considering closing the Forest Home Walkway for the winter.
We use the Forest Home Walkway daily. My husband uses it on his walk to and from work.
And I use it with my 6 year old daughter to visit friends and walk to Beebe lake.
If the walkway were to be closed, I am afraid it would prevent my daughter and I from our
visits and outings. But even worse, it would force my husband to walk down the very
dangerous hill on Warren Road. There are no sidewalks or real shoulders on this section of the
road. It is a busy road and gets slick in the winter weather. It would be a terrible and
dangerous walk for him and for everyone. I know there are many people who walk to Cornell
who live on our street.
Please keep the walkway open. I don't want my husband, or anyone, forced to compete with
traffic on Warren Road Hill, ESPECIALLY in the winter time.
Thank you,
Meghan Kennedy
On Nov 17, 2018, at 4:53 AM, FHIA <foresthomenews(a4gma,l,com>wrote:
Bill Goodman, Town Supervisor, has alerted me that a proposal from the
Department of Public Works to close the Forest Home Walkway for the winter is
to be considered an the next Town Board meeting. The meeting is on Monday,
Nov 19, at 5:30pm.
The meeting agenda is at htWs:Hdocs.google.com/viewer?
a—_v&nid=sites&srcid=dG93bi5ndGhhY2EubnlcudXN8cHJvdG90eXB1fGd4Ojcy
ZWRmNDFmMM LJ3M2O2ZDE
Assuming that there are no problems with my travel back to Ithaca from England,
I plan to attend and convey the concern of FHIA,particularly on behalf of the
many people who use the Walkway to and from work every day and have no safe
alternative route. I understand that views sent by email to Paulette Rosa at
PRosa .town.ithaca.nLus prior to the meeting will be shared with the board.
Bill Goodman is anxious to have the opportunity to meet very soon with Forest
Home residents about the proposal and as soon as I am back in the country, he
and I will find a date for an FHIA meeting in the very near future on the topic.
Caroline Arms
President, FHIA
This message comes from the Forest Home Improvement Association (FHIA)
Website: htjP7 fhia.org
Facebook: gip://www.facebook.com/#!/pages/Forest-Home-hnnrovement-
Association/366523612170?v=wall
Please send your Forest Home news or questions to:
ForestHomeNews(a4gma,ilxoim
From: Trevor I Pinch
To: Paulette Rosa
Cc: FHIA
Subject: Forest Home Walkway
Date: Saturday,November 17, 2018 8:49:28 AM
Paulette Rosa for attention of Town Supervisor, Bill
Goddman:
Dear Bill:
I understand the town is considering closing the Forest
Home Walkway for the winter.
I live on Crest Lane in Forest Home and regularly use
the Walkway to get to my job at Cornell — I also use it for
going for recreational walks at the weekends to access
the trail around Bebe Lake. There is no path for
pedestrians down Warren Road from Crest Lane and the
road at the bottom is incredibly dangerous as cars and
other traffic swing round from Forest Home Drive to go
up Warren Road or else come down the steep hill at the
end of Warren Road too fast. The Walkway allows for
safe walking free of traffic. So I request the town in the
interests of pedestrian safety to do everything possible to
keep the walkway open. I understand it will require winter
maintenance etc, and so I for one really appreciate what
the Town is doing to help us pedestrians.
Best wishes
Trevor Pinch
Trevor Pinch
Goldwin Smith Professor of Science and Technology Studies
Cornell University
From: Merschrod
To: Paulette Rosa; Bill Goodman
Subject: FW:Town of Ithaca considering winter closure of Forest Home Walkway
Date: Saturday,November 17,2018 6:02:19 AM
Good morning Pauline and Bill,
My wife and I live at 123 Warren Rd.just opposite the upper end of the Forest Home Walkway.
The proposed dropping of maintenance is a disappointment because that route to the Cornell Campus
is both shorter and safer, especially in the winter,than walking down Warren Rd. hill shared with cars
that, on snowy days, will also be, literally, on a shared slippery slope.
Please drop the proposal and continue the much appreciated winter maintenance of the walkway.
Sincerely,
Kris and Stella Merschrod
From: FHIA<foresthomenews @gmail.com>
Sent:Saturday, November 17, 2018 4:54 AM
To:foresthomenews <foresthomenews @gmail.com>
Cc: BGoodman@town.ithaca.ny.us; PRosa@town.ithaca.ny.us
Subject:Town of Ithaca considering winter closure of Forest Home Walkway
Bill Goodman,Town Supervisor, has alerted me that a proposal from the Department of Public Works
to close the Forest Home Walkway for the winter is to be considered an the next Town Board
meeting. The meeting is on Monday, Nov 19, at 5:30pm.
The meeting agenda is at https:ZZdocs.google.com/viewer?
a=v&pid=sites&srcid=dG93bi5pdGhhY2EubnkudXNBcHJvdG90eXBIfGd4OicvZWRmNDFmMiU3M2O2ZDE
Assuming that there are no problems with my travel back to Ithaca from England, I plan to attend and
convey the concern of FHIA, particularly on behalf of the many people who use the Walkway to and
from work every day and have no safe alternative route. I understand that views sent by email to
Paulette Rosa at PRosaLtown.ithaca.ny.us prior to the meeting will be shared with the board.
Bill Goodman is anxious to have the opportunity to meet very soon with Forest Home residents about
the proposal and as soon as I am back in the country, he and I will find a date for an FHIA meeting in
the very near future on the topic.
Caroline Arms
President, FHIA
This message comes from the Forest Home Improvement Association (FHIA)
Website: http://fhia.org
Facebook: http://www.facebook.com/#!/pages/Forest-Home-Improvement-
Association/366523612170?v=wall
Please send your Forest Home news or questions to: ForestHomeNewsl@gmail.com
From: Bruce Brittain
To: Paulette Rosa
Cc: caroline.arms2gmail.com
Subject: Closing the Forest Home Walkway for the Winter
Date: Monday,November 19,2018 1:41:57 PM
Hi Paulette—
Would you please share this with the Town Board?
Thank you.
—Bruce
I see that the possibility of closing the Forest Home Walkway is to be discussed at
your meeting this evening. However, it would appear that this decision has already
been made and implemented. There has been no maintenance of the Walkway since
Thursday night's storm, and pedestrians have been forced to deal with the snow-
covered trail. See attached photos, taken today, Nov 19, several days after the
storm.
—Bruce
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TOWN OF ITHACA
"COMMUNICATION WITH THOSE
CHARGED WITH GOVERNANCE"
FOR THE YEAR ENDED DECEMBER 31, 2017
SCIARABBA
&CO
WALKERLLP
CERTIFIED PUBLIC ACCOUNTANTS
BUSINESS CONSULTANTS
October 25, 20|8
To the Supervisorand Town Board
Town of Ithaca
Ithaca, NY 14850
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund and the aggregate i i fund information of the Town oflth
for the year ended December 31, 2017. Professional standards require that we provide you with
information about our responsibilities under generally accepted auditing standards and
Government Auditing Standards, as well as certain information related to the planned scope and
timing of our audit. We have communicated such information in our letter to you dated April 30,
2018. Professional standards also require that we communicate to you the following information
related to our audit.
Significant
Qualitative Aspects ofAouomvtixrPractices
Management i responsible for the selection and use of appropriate accounting policies. The
significant accounting liia used by the Town of Ithaca are described in Note | of the
financial otutcrncnto. Nnnew accounting policies were adopted, and the application of existing
n«6cico was not changed during 2017. Wcnoted nntransactions entered into by the Town of
Ithaca curing the year for which there is u luck of authoritative guidance or consensus. All
significant transactions have been recognized inthe financial statements inthe proper period.
Accounting cotirnutca are an integral of the fiouuciu] atutcn\cnto prepared by rnunugcrncnt
and are based on management's knowledge and experience about past and current events and
assumptions about future t Certain uccnuntn tiutca are particularly sensitive hccuuoc
of their significance to the financial otutcrncnto and because of the possibility that future events
affecting them may differ significantly from those expected. The most sensitive cotirnutco
affecting the financial otutcrncnto are:
• The cotirnutco of the uunuu] required contribution (ARC) and actuarial accrued liability
(AAL) for providing other postemployment benefits under the provisions of Government
Accounting Statement No. 45.
• The cotirnutc of net pension liability and pension expense under the provisions of
Government Accounting Statement No. 08.
We evaluated the key factors and assumptions used to develop the cotirnutco in determining that
they are rcuoonuhlc in relation to the financial otutcrncnto taken as uvvhnlc.
The financial statement disclosures are neutral, consistent and clear.
/)dfiun///mYEncountered/oPerforming the Audit
We encountered no difficulties in dealing with management inperforming and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely rniootutcrncnto identified
during the audit, other than those that are trivial, and communicate them to the appropriate level
of management. Management has corrected all such misstatements.
4lOEast Upland Road
Ithaca,New York 14850
607-272-5550/607-273-6357(faz) www.xwxlly.com
The following entries were not recorded and were not material, individually or in the aggregate,
to the financial statements taken as a whole:
• To record current year sewer expense due to Cayuga Heights: $25,413 increase in
accrued liabilities and home and community services.
• To remove revenue associated with 2016 out of 2017 for permits/licenses: $22,829
decrease in permits/licenses and fund balance.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting,
or auditing matter, whether or not resolved to our satisfaction, that could be significant to the
financial statements or the auditor's report. We are pleased to report that no such disagreements
arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated October 25, 2018.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a "second opinion" on certain situations. If a
consultation involves application of an accounting principle to the governmental unit's financial
statements or a determination of the type of auditor's opinion that may be expressed on those
statements, our professional standards require the consulting accountant to check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such
consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the governmental unit's
auditors. However, these discussions occurred in the normal course of our professional
relationship and our responses were not a condition to our retention.
Other Matters
Our audit engagements include various procedures that may change from year to year.
Procedures include performing a risk assessment of the entity and developing a preliminary audit
strategy. We considered the firm's past experience with the Town, the staff, complexity of
accounting transactions, the internal accounting policies and procedures, and the industry. This
evaluation then led to determining the focus of the audit, based on our assessed risk. We
performed additional audit procedures which included sending third party confirmations and
comparing them to internal records, applying analytical procedures to balances, vouching
deposits to the records and deposit slips, and vouching expenses to the supporting documentation.
We also selected a sample of expenditures and tested the related controls over approval and
signature. When this process was complete, we prepared the financial statements at the fund
level, prepared the conversion workpapers from information gathered during the audit, and
prepared the government wide statements. We also updated sections of the Management's
Discussion and Analysis.
In relation to the current year financial statements, we have performed the following nonattest
services:
• We have converted the water and sewer funds to accrual basis of accounting and made
related adjustments to debt and capital project funds.
• We have prepared all entries to convert fund financial statements to government-wide
financial statements (GASB 34).
Management has accepted the proposed adjustments for the audit ended December 31, 2017.
- 2 -
With respect to the required supplementary information (Management Discussion and Analysis,
the Schedule of Funding Progress for the Retiree Health Plan, the Schedule of Revenues and
Expenditures Compared to Budget — Major Funds, the Schedule of the Town's Proportionate
Share of the Net Pension Liability, and the Schedule of the Town's Pension Contributions), we
applied certain limited procedures to the information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We did not audit the
RSI and do not express an opinion or provide any assurance on the RSI.
With respect to the supplementary information presented on pages 47-48, we made certain
inquiries of management and evaluated the form, content, and methods of preparing the
information to determine that the information complies with accounting principles generally
accepted in the United States of America, the method of preparing it has not changed from the
prior period, and the information is appropriate and complete in relation to our audit of the
financial statements. We compared and reconciled the supplementary information to the
underlying accounting records used to prepare the financial statements or to the financial
statements themselves.
In 2008, the Town implemented Government Accounting Statement No. 45, Accounting and
Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. The
statement requires that employers measure, recognize and disclose on an annual basis amounts
associated with the cost of providing other postemployment benefits (OPEB). The Town's 2017
Statement of Activities reflects an expense of $901,526, net of Town contributions of $47,600.
The annual required contribution (ARC) is based on an actuarial estimate of the current period
expense associated with providing current and future benefits. The Town's 2017 Statement of
Net Position reflects a liability of $5,973,148 related to OPEB measured under GASB 45. That
liability is to be incremented in future years by the annual measurement of the ARC.
In arriving at the estimate, the Town utilized an alternative measurement method that is
permitted for employers with fewer than 100 employees who are participating in their plan. The
method involves some simplified calculations that are performed in a spreadsheet and does not
require the services of an actuary.
The Town's projected liability is based on the Town's commitment to provide a percentage of
the cost of a retiree's annual health insurance premiums based on the number of years of service
at the time of retirement. The measurement of other post-employment benefits does not include
accumulated sick time that can be spent down upon retirement to cover retiree's portions of
health insurance premiums. The Town has recorded a separate liability of$527,053 to estimate
that obligation.
The actuarial accrued liability (AAL) for future benefits to be paid was estimated at $8,675,669
at December 31, 2017. GASB requires that the actuarial accrued liability be valued triennially.
The estimate is particularly sensitive to assumptions regarding trends in healthcare costs and
interest rates. The assumptions underlying the calculation are detailed in Note 9 to the Town's
2017 financial statements.
Statement 45 permits an employer, at the employer's option, to offset the accumulated liability
associated with OPEB with assets that are irrevocably transferred to a trust or equivalent
arrangement in which the assets are used exclusively to provide benefits to retirees in accordance
with the terms of the plan. Thus, the Town could determine that they wish to fund a portion of
the AAL by designating assets in the manner described above.
- 3 -
This information is intended solely for the use of the Supervisor, Town Board and management
of the Town of Ithaca and is not intended to be and should not be used by anyone other than
these specified parties.
Very truly yours,
J6 6;"
/�'�l�L
/it 0
Sciarabba Walker& Co., LLP
- 4 -
FINANCIAL STATEMENTS OF
TOWN OF ITHACA
ITHACA, NEW YORK
FOR THE YEAR ENDED DECEMBER 31, 2017
TOWN OF ITHACA
INDEX
December 31, 2017
Tab
IndependentAuditor's Report----------------------------------------------------------------------------------------------------------1
Management's Discussion and Analysis------------------------------------------------------------------------------------------2
Financial Statements 3
-------------------------------------------------------------------------------------------------------------------------
Independent Auditor's Report on Internal Control over
Financial Reporting and on Compliance and Other
Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing
Standards 4
TOWN OF ITHACA
TABLE OF CONTENTS
December 31, 2017
Page
IndependentAuditor's Report......................................................................................................... -
Management's Discussion and Analysis .................................................................................I-XIX
Statementof Net Position ................................................................................................................1
Statementof Activities.....................................................................................................................2
Balance Sheet—Governmental Funds.............................................................................................3
Reconciliation of the Total Fund Balances Shown in the Governmental
Funds to Governmental Activities Shown in the Statement of Net
Position ......................................................................................................................................4
Statement of Revenues, Expenditures, and Changes in Fund
Balances —Governmental Funds ...........................................................................................5-6
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balance of the Governmental Funds to the
Change in Net Position of Governmental Activities Shown in the
Statementof Activities...........................................................................................................7-8
Statement of Net Position—Proprietary Funds................................................................................9
Statement of Revenues, Expenses, and Changes in Fund Net Position—
ProprietaryFunds.....................................................................................................................10
Statement of Cash Flows —Proprietary Funds...............................................................................1 l
Statement of Fiduciary Net Position—Agency Funds...................................................................12
Notes to Financial Statements.................................................................................................. 13-42
Schedule of Funding Progress for the Retiree Health Plan.........................................................43
Schedule of Revenues and Expenditures Compared to Budget—
Major Funds.............................................................................................................................44
Schedule of the Town's Proportionate Share of the Net Pension Liability...................................45
Schedule of the Town's Pension Contributions.............................................................................46
Capital Projects Fund—Detailed Balance Sheet.....................................................................47
Capital Projects Fund—Detailed Revenues and Expenditures....................................................48
Independent Auditor's Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an
Audit of Financial Statements Performed in Accordance with
Government Auditing Standards........................................................................................49-51
SCIARABBA
&CO
WALKERLLP
CERTIFIED PUBLIC ACCOUNTANTS
BUSINESS CONSULTANTS
INDEPENDENT AUDITOR'S REPORT
Supervisor dTown Board
Town of Ithaca
Ithaca, New York |4850
Report on the Financial Statements
We have audited the uccnn\puzg/ing financial otutcrncnto of the govcoln\cntu] activities, the
huoincoo-tvDc activities, each major fund, and the aggregate remaining fund information of the
Town of Ithaca, NY, as ofand for the year ended December 3|, 2017, and the related notes to the
financial statements, which collectively comprise the Town's basic financial otmdcn\cnto as listed in
the table ofcontents.
Manmgmment'nRmnponxibilit»for the Financial Statements
Management ioresponsible for the preparation and fair presentation nfthese financial statements
inaccordance with accounting principles gcocrullyucccptcd inthe United States nfAmerica; this
includes the design, implementation, and rnaiotcnuucc of iotccuu] control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due tnfraud nrerror.
Auditor's Responsibility
Our responsibility is to express opinions on these financial atutcn\cuta based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Govoroo,00/
,4ndi/inu/ S/uouarus' issued by the CnnqpbnUcr General of the United States. Those standards
require that we plan and perform the audit to obtain rcuoonuhlc uoouzuncc about whether the
financial otutcrncnto are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the un\nunto and
cioclnouzco in the financial otutcrncnto. The procedures selected depend on the auditor's
judgment, including the uoocooncnt of the risks of material misstatement of the financial
statements, whether due tnfraud nrerror. lnmaking those risk assessments, the auditor considers
internal control relevant to the entity's preparation and fair presentation of the financial
otutcrncnto in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity's internal control.
Accordingly, vvcexpress nn such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the oouoonuhlcncoo of significant accounting cotirnutco rnudc by
management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence vvchave obtained is sufficient and appropriate tnprovide u
huoio for our audit opinion.
4lOEast Upland Road
Ithaca,New York 14850
607-272-5550/607-273-6357(faz) www.xwxlly.com
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the Town of Ithaca, NY, as of
December 31, 2017, and the respective changes in financial position and, where applicable, cash
flows thereof for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management's Discussion and Analysis (pages I-XIX), the Schedule of Funding Progress for the
Retiree Health Plan (page 43), the Schedule of Revenues and Expenditures Compared to Budget
- Major Funds (page 44), the Schedule of the Town's Proportionate Share of the Net Pension
Liability (page 45), and the Schedule of the Town's Pension Contributions (page 46), be
presented to supplement the basic financial statements. Such information, although not a part of
the basic financial statements, is required by the Governmental Accounting Standards Board who
considers it to be an essential part of financial reporting for placing the basic financial statements
in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that
collectively comprise the Town of Ithaca's basic financial statements. The supplementary
information presented on pages 47 through 48 is presented for purposes of additional analysis
and are not a required part of the basic financial statements.
The information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the basic financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated, in all material respects, in relation to the
basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
October 25, 2018 on our consideration of the Town of Ithaca's internal control over financial
reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is to describe the
scope of our testing of internal control over financial reporting and compliance and the results of
that testing, and not to provide an opinion on internal control over financial reporting or on
compliance. That report is an integral part of an audit performed in accordance with Government
Auditing Standards in considering Town of Ithaca's internal control over financial reporting and
compliance.
jcc�" 4v& /
Sciarabba Walker & Co., LLP
Ithaca, New York
October 25, 2018
The following is a discussion and analysis of the Town of Ithaca's financial performance for the
year ended December 31, 2017. The Town of Ithaca discussion and analysis is designed to (a)
assist the reader in focusing on significant financial issues, (b) provide an overview of the
Town's financial activity, (c) identify changes in the Town's financial position (its ability to
address the next and subsequent year challenges), (d) identify any material deviations from the
financial plan (the approved budget), and(e) identify individual fund issues or concerns.
The section is a summary of the Town's financial activities based on currently known facts,
decisions, or conditions as provided by the Town's Finance Officer. It is also based on both the
government-wide and fund-based financial statements. The results of the current year are
discussed in comparison with the prior year, with an emphasis placed on the current year. This
section is only an introduction and should be read in conjunction with the Town's financial
statements, which immediately follow this section.
HIGHLIGHTS
Financial Highlights:
• The Town's net position, as reflected in the Statement of Net Position, increased by
$1,251,802 (5.32%).
• Revenue, as reflected in the Statement of Activities, decreased $19,035 (0.10%).
• Expenditures increased by $168,711 (0.94%).
• The General Townwide Fund (the primary operating fund) fund balance increased by
$359,671 (9.89%) for the year ended December 31, 2017.
Town Highlights:
• Year-end fund balance increased in general, highway, and fire funds and decreased in capital
projects funds for major Town funds in Fiscal Year 2017.
• In Fiscal Year 2017, the Town received prepaid property taxes of $2,031,600. $888,256 of
which was allocated to the following funds: $315,982 general, $223,966 highway, $288,954
fire, $47,745 water, $9,618 sewer, and $1,991 lighting districts. These amounts have been
reflected within the governmental funds as deferred inflows of resources. The remaining
balance of$1,143,344 is cash due to the County which has been reflected within the general
funds as a due to other governments at year-end.
GENERAL FUND - Fund equity increased by $552,721, with revenues and other sources of
$6,351,797 exceeding expenditures and other uses of $5,799,076. Real property tax
increased while sales tax, mortgage tax collections, and state aid per capita decreased
compared to 2016. Ending fund balance totaled $5,221,476, which includes reserves of
$827,661 for the Parks and Open Space Plan Reserve, $239,196 for the General Benefit
Reserve, $40,129 in the Preserve Maintenance Reserve and $9,844 in the Land Stewardship
Reserve. (Townwide+Part-Town+ Risk)
I
HIGHWAY FUND - With revenues and other sources of $3,736,781 exceeding expenditures
and other uses of $3,268,748, fund equity increased by $468,033. Ending fund balance of
$2,267,511 includes reserves of$250,000 for the Highway Equipment Reserve and $79,321
for the General Benefit Reserve.
WATER FUND - For Fiscal Year 2017, the net position of the Water Fund increased by
$1,380,589. Operating and non-operating revenues totaling $4,759,308 exceeded operating
and non-operating expenditures of$3,378,719. Year-end net position of$8,067,197 includes
$23,811 for the General Benefit Reserve.
SEWER FUND - Net position of the Sewer Fund decreased by $5,729 in Fiscal Year 2017.
Operating and non-operating expenditures of $2,498,017 exceeded operating and non-
operating revenues of $2,492,288. Net position at year-end of$5,408,416 includes $12,034
for the General Benefit Reserve.
FIRE PROTECTION FUND - With revenues of $3,531,788 exceeding expenditures of
$3,110,673, fund equity increased by $421,115 to total $2,078,828 at year-end.
• The Town of Ithaca has an informal policy to maintain the fund balance percentage of any
fund, calculated as the percentage of the fund's year-end unreserved net assets compared to
the next year's budgeted expenditures, at a minimum of 25%. A 25% fund balance
percentage represents the approximate amount necessary to cover the expense of three
months of operations. For the year ended December 31, 2017, all major funds exceeded this
25% goal.
• Collections of sales taxes increased while mortgage tax decreased in Fiscal Year 2017.
SALES TAx - Collections increased to $3,184,969 in 2017 from the previous year's total of
$3,003,943, an increase of$181,026 or 6.03%. Sales tax revenues are split between General
Fund and Highway Fund.
MORTGAGE TAX - Collections for 2017 totaled $279,791, a decrease of$6,436 or 2.25% over
the previous year's total of$286,227.
• Year-end balances for the Town's reserve accounts either increased or decreased over the
prior year and are as follows:
PARKS AND OPEN SPACE PLAN RESERVE - The General Fund includes reserve funds
designated for the purpose of future park development and the purchasing of development
rights, as outlined in the Town's Parks and Open Space Plan. During 2017, the Town
transferred approximately $100,000 to the account based on a strong year of operations and
used the funds to purchase additional reserved land. The balance at year-end was $827,661.
HIGHWAY EQuiPMENT RESERVE - The Highway Fund includes reserve funds established for
the purchase/replacement of highway equipment and machinery. $180,000 received from an
equipment settlement was placed here in 2017. The balance at year-end was $250,000.
GENERAL BENEFIT RESERVE - The General Fund, Highway Fund, Water Fund, and Sewer
Fund equity includes reserve funds established for managing unanticipated increases in
II
employee fringe benefit costs (e.g. NYS Retirement, Health Insurance). The aggregate
balance at year-end was $354,362.
PRESERVE MAINTENANCE RESERVE - The General Townwide Fund includes reserve funds
designated for the maintenance of the Pine Tree Wildlife Preserve, donated to the Town in
2013. In conjunction with the donation of the land, the amount of$40,000 was also donated
to provide for future maintenance of the preserve. The balance at year end was $40,129.
LAND STEWARDSHIP RESERVE - In 2014, the Town purchased the development rights to the
Indian Creek Farm with financial assistance through a State of New York grant. This grant
included $10,000 to be held in reserve by the Town, designated for the future stewardship of
the Indian Creek Farm lands. For the year ended December 31, 2017, the balance of this
reserve totaled $9,844.
• The Capital Improvement Program (CIP) process continues to be improved and refined.
Timely project reviews, detailed mapping, design, planning, and the development of five-
year budget projections have strengthened the fiscal accountability of the Town's CIP,
improving the Town's ability to analyze the cost of future borrowing needs and the potential
impact that such long-term borrowing would have on the property tax levy and property tax
rates. This analytical process assists the Town Board in prioritizing those projects that will
better serve the needs of the Town residents and maintain the quality of the Town's
transportation, water and sewer infrastructures.
CONSTITUTIONAL DEBT LIMIT - The Town of Ithaca maintains a very low direct debt burden.
At year-end the Town had exhausted only 3.47% of its debt-contracting power.
• In December 2014, Moody's Investors Service upgraded the Town's bond rating from Aa2 to
Aal. The Aal bond rating was affirmed on February 14, 2017 by Moody's and is reflecting
the Town's "moderately-sized tax base with above-average income levels and significant
institutional presence, strong financial management and sound budgeting practices, ample
reserve levels, and a modest debt profile."
OVERVIEW OF THE FINANCIAL STATEMENTS
This annual report consists of three parts: MD&A (this section), the basic financial statements,
and required supplementary information. The basic financial statements include two kinds of
statements that present different views of the Town:
• The first two statements are government-wide financial statements that provide both
short-term and long-term information about the Town's overall financial status.
• The remaining statements are fund financial statements that focus on individual parts of the
Town, reporting the Town's operations in more detail than the government-wide statements.
The fund financial statements concentrate on the Town's most significant funds.
• The governmental funds statements tell how basic services were financed in the short term as
well as what remains for future spending. The governmental activities include most of the
Town's basic services such as public safety,parks and recreation, and general administration.
Property taxes finance most of these activities.
III
• The proprietary funds provide the same type of information as the government-wide
financial statements, only in more detail. Enterprise funds are used to report the funds
presented as business-type activities in the government-wise financial statements. The
enterprise funds are those that the Town charges customers to provide. These include the
sewer and water services offered by the Town.
• Fiduciary funds statements provide information about the financial relationships in which the
Town acts solely as a trustee or agent for the benefit of others.
The financial statements also include notes that explain some of the information in the statements
and provide more detailed data. The statements are followed by a section of required
supplementary information that further explains and supports the financial statements with a
comparison of the Town's budget for the year.
GOVERNMENT-WIDE STATEMENTS
The government-wide statements report information about the Town as a whole using accounting
methods similar to those used by private-sector companies. The statement of net position
includes all of the Town's assets and liabilities. All of the current year's revenues and expenses
are accounted for in the statement of activities regardless of when cash is received or paid.
The two government-wide statements report the Town's net position and how they have
changed. Net position, the difference between the Town's assets and liabilities, is one way to
measure the Town's financial health or position.
• Over time, increases or decreases in the Town's net position are an indicator of whether its
financial position is improving or deteriorating,respectively.
• To assess the Town's overall health, you need to consider additional non-financial factors
such as changes in the Town's property tax base and the condition of facilities and
infrastructures.
In the government-wide financial statements, the Town's activities are shown as governmental
activities and business-type activities. The Town's basic services are included as governmental
activities such as road maintenance (transportation), and administration (general governmental
support). Property taxes finance most of these activities. Business-type activities are reported
separately as they recover the majority of their expenses through charges to customers for the
services provided.
FUND FINANCIAL STATEMENTS
The fund financial statements provide more detailed information about the Town's funds,
focusing on its most significant or "major" funds — not the Town as a whole. Funds are
accounting devices the Town uses to keep track of specific sources of funding and spending on
particular programs:
• Some funds are required by State law and by bond covenants.
IV
• The Town establishes other funds to control and to manage money for particular purposes
(such as repaying its long-term debts) or to show that it is properly using certain revenues.
The Town has three kinds of funds:
• Governmental Funds: Most of the Town's basic services are included in governmental funds,
which generally focus on (1) how cash and other financial assets can readily be converted to
cash flow in and out and (2) the balances left at year end that are available for spending.
Consequently, the governmental funds statements provide a detailed short-term view that
helps you determine whether there are more or fewer financial resources that can be spent in
the near future to finance the Town's programs. Because this information does not
encompass the additional long-term focus of the government-wide statements, reconciling
statements (page 4 and pages 7-8) have been added to explain the relationship (or
differences)between them.
• Proprietary Funds: Consist of the water and sewer funds, those funds for which the Town
provides services and then charges customers for providing the service. The proprietary
statements include all assets and liabilities, both short-term and long-term, including debt and
capital assets. Accrual accounting is used and focus is on economic resources.
• Fiduciary Funds - Agency Funds: The Town acts in an agency capacity for assets that are
ultimately transferred to others, such as payroll withholdings. The Town also reports deposits
associated with its rental activities in this fund. The Town excludes these activities from the
government-wide financial statements because it cannot use these assets to finance its
operations.
V
FINANCIAL ANALYSIS OF THE TOWN AS A WHOLE
The Town's combined net position increased by $1,251,802 or 5.32%.
Current assets increased by $2,921,598 or 15.51%.
Capital assets increased by $716,761 (net of 2017 depreciation expense of$1,529,495) or 2.65%.
Long-term serial bond debt decreased by $1,089,000 or 9.18%. The decrease reflects the 2017
principal payments as no new bond proceeds were issued during the year.
Unrestricted net position decreased by $810,766 or 11.41%.
The Town's current ratio (ratio of current assets to current liabilities) was 4.2:1 at December 31,
2017. The Town's quick ratio (cash and assets easily converted to cash compared to current
liabilities)was 2.7:1 at December 31, 2017.
Figures A-1 and A-2 present condensed information derived from the Town's government-wide
statements.
FIGURE A-1
Governmental' Business-type .
Condensed,Statement of Net Position Activities Activities
2,011 2416 2,011 2416
Current assets $ 13,305,871 $ 10,022,472 $ 8,455,647 $ 8,817,448
Non-current assets 11,851,649 11,745,594 15,912,733 15,302,027
Total Assets 25,157,520 21,768,466 24,368,384 24,119,475
Deferred pension outflow 1,046,889 1,962,790 87,775 181,357
Total Doferred Outflows of Resources 1,44+6,889 1,9629790" 87,775 � 181,357
Current liabilities $ 3,987,846 $ 1,999,781 $ 1,209,576 $ 1,418,296
Non-current liabilities 9,930,687 10,110,181 9,698,936 10,762,736
Total Liabilities 13,918,533 12,109,962, 10,908,512, 12,181,032,
Deferred inflows 987,083 199,043 72,030 19,046
Total Deferred Inflows of Resources 987,483 199,443 72,430" 19,046
Invested in capital assets,net of debt $ 8,629,719 $ 8,165,712 $ 8,365,663 $ 7,023,909
Restricted 1,446,151 1,192,685 35,845 32,505
Unrestricted net position 1 1,222,923 1 2,063,454 1 5,074,105 1 5,044,340
Total Net Position ' 11,298,793 ' 11,421,851 ' 13,475,613 ' 12,144;74
VI
FIGURE A-2
Governmental Business-type
Chorzges in Net Position Activities Activities
2,011 1,016 2017 2016
REVENUES
Program revenues:
Charges for services $ 409,666 S 231,631 S 5,371,656 S 6,078,124
Operating grants and contributions 371,277 429,205 - -
Capital grants and contributions 235,042 126,969 - -
General revenues:
Property taxes 7,881,966 7,729,873 1,094,165 1,013,902
Non property taxes 3,266,137 3,072,508 - -
Unrestricted state aid 281,051 289,486 - -
Interest earnings 16,447 15,058 4,658 5,264
Other general revenues 373,484 333,505 1,405 464
Total Revenues 12,835,070" 11,228;235 6,471,884 7;497,754
PROGRAM EXPENSES
General government support S 2,538,960 S 2,557,347 -
Public safety 3,201,013 3,298,060 - -
Transportation 3,330,976 3,460,526 - -
Culture and recreation 1,132,655 1,056,923 - -
Home and community services 2,150,312 1,946,407 -
Water and sewer - - 5,701,236 5,567,178
Total Expenses 12,353,916 11,310,263 5,741,23+5 5,567,178
Transfers ( 604,211) ( 980,976) 604,211 980,976
CHANGE IN NET PO ITION 123,457 $ 1,072,004 1;374,859 2,511,552
Figure A-3 shows the sources of revenue for 2017.
FIGURE A-3
Sources of Revenue for 2017
State and Other,
federal Interest, Fines and 0.78%
sources, 0.11%
fees, 1.16%
4.60%
Charges for
services,
29.94%
Sales and
property
taxes,
63.41%
VII
Figure A-4 represents the Town's 2017 expenditures by program.
FIGURE A-4
Expenditures by Program
Intereston
long-term debt,
DepreciationOand
1.71% General
5.53% support,
1338/°Homeand Publicsafety,
community 17.73%
services,
41.35%
CultTransportation,
recreation, 14.57%
5.73%
Total costs of services provided by the Town (Figure A-5) were $18,055,152. These charges
were offset by grants and contributions of $606,319 and charges for services of $5,781,322,
resulting in net cost of services of$11,667,511.
FIGURE A-5
Total Cost of Services
Governmental Business--Type Total
Programs
2}17 21117
General government support $ 2,538,960 $ - $ 2,538,960
Public safety 3,201,013 - 3,201,013
Transportation 3,330,976 - 3,330,976
Culture and recreation 1,132,655 - 1,132,655
Home and community services 2,150,312 - 2,150,312
Water and sewer - 5,701,236 5,701,236
Total ' 12;355,916 5,741,236 JS 18,455,152
Net Cost of,Services
Governmental Business--Type Total
Programs
2417 2417 2,011
General government support $ 2,261,002 $ - $ 2,261,002
Public safety 3,200,773 - 3,200,773
Transportation 3,083,182 - 3,083,182
Culture and recreation 1,020,368 - 1,020,368
Home and community services 1,772,606 - 1,772,606
Water and sewer - 329,580 329,580
Total 11,337,931 319,584" ' 11,667,511
VIII
FINANCIAL ANALYSIS OF THE TOWN'S FUNDS
Figure A-6 shows the change in fund balances for the year for the Town's funds as presented in
the Town's Statement of Revenues, Expenditures and Changes in Fund Balance-Governmental
Funds. At December 31, 2017, the Town reported a combined fund balance of$8,350,325. Total
fund balance increased by $346,014 in 2017.
FIGURE A-6
Governmental Funds
Governmental Fund Balances Total Dollar
2017 2016 Change
General Fund $ 5,221,476 $ 4,668,755 $ 552,721
Highway Fund 2,267,511 1,799,478 468,033
Fire Fund 2,078,828 1,657,713 421,115
Capital Projects Fund ( 1,454,426) ( 561,811) ( 892,615)
Other Funds 236,936 440,175 ( 203,239)
TotalFun(t Balance $ 8,350,325 $ 8,004,310 $ 346,015
GENERAL FUND BUDGETARY HIGHLIGHTS
Actual revenues were higher than budget estimates by $116,150 and actual expenditures were
less than budgeted expenditures by $929,002.
Figure A-7 summarizes the General Fund original budget, actual expenditures and the variances
for the year ended December 31, 2017.
FIGURE A-7
Variance
Condensed Budgeta q Comparison- Original Favorable
General Fund 2017 Budget Actual (Unfavoralale)'
REVENUES
Real property taxes $ 3,106,000 $ 3,112,966 $ 6,966
Non-property taxes 1,113,000 1,181,168 68,168
State sources 389,650 458,368 68,718
All other 971,151 943,449 $ ( 27,702)
Total Revenues $ 5,579,801 $ 5,695,951 11619150
EXPENDITURES
General government support $ 1,890,720 $ 1,594,773 $ 295,947
Public safety 92,534 75,225 17,309
Transportation 530,450 369,715 160,735
Culture and recreation 1,158,679 951,103 207,576
Home and community services 1,354,525 1,163,127 191,398
Employee benefits 1,361,775 1,305,738 56,037
Total Expenditures $ 6;388,683 $ 5,459,681 929,002
Other financing sources $ 1,058,996 $ 655,846 $ ( 403,150)
Other financing uses 250,114 339,395 ( 89,281)
IX
CAPITAL ASSETS
The Town records expenditures for land, buildings, equipment, machinery and infrastructures
(roads, water and sewer systems) as capital assets in the Statement of Net Position. Annual
depreciation expense is recorded in the Statement of Activities to reflect the use of these assets
over their useful lives. Land and construction in progress are not subject to depreciation. The
Town's depreciation methods, assumptions regarding useful lives and capitalization thresholds
are described in Notes 1K and 1L in the current year's Notes to the Financial Statements.
In 2017, the Town expended $2,397,598 on capital additions. Figure A-8 reflects the changes in
net capital assets.
FIGURE A-8
G6Vernmental: Business-type
Activities Activities
Changes in Net Capital Assets 2417 2016' 2017 2416
Land $ 599,780 $ 599,780 $ - $ -
Construction in progress 361,466 68,696 622,473 466,363
Buildings 3,119,352 3,269,327 - -
Equipment and machinery 2,426,880 2,610,029 752,944 698,511
Furniture and furnishings 6,245 8,794 - -
Non-building improvements 639,501 665,136 - -
Infrastructures 1 4,698,425 1 4,523,832 1 14,537,316 1 14,137,153
Total $ 11,851,649 $ 11,745,594, 1$ 15,912;733 $ 15,342;027
Major additions in 2017 included:
Infrastructure $ 1,265,678
Construction in progress 449,623
Equipment acquisitions 669,220
Non-building improvements 13,077
Total 2.397.598
DEBT ADMINISTRATION
Long-term debt decreased by $1,089,000.
The Town's liability for compensated absences increased $11,766 to $172,575 during 2017.
In 2008, the Town implemented the provisions of Governmental Accounting Standards Board
Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment
Benefits Other Than Pensions. The standard requires that a liability be recognized based on an
actuarial measure of the current year funding costs associated with long-term liabilities for post-
employment benefits. The Town's liability for post-employment benefits under GASB 45 was
$5,973,148 as of December 31, 2017.
The Town continues to recognize a liability for accumulated sick time that can be credited to
employee's portions of health insurance at the date of retirement. The liability was $527,053 at
December 31, 2017.
The Town's most recent bond rating, as determined by Moody's Investor Service, Inc., is Aal.
X
Constitutional Debt Limit
The Town of Ithaca is restricted by the New York State Constitution, Article VIII, Section 2, on
the manner of creating and paying local indebtedness. The Town can only create debt for
"Town" purposes. The outstanding payback period for indebtedness is restricted to the period of
usefulness. As the issuer of debt(borrower) the Town is required to pledge in full faith and credit
for the payments of principal and interest to the bondholder(investor).
As required under the New York State Constitution, the Town of Ithaca cannot create debt in
excess of 7% of the five (5)year average full valuation of taxable property.
The following summary provides information regarding the Town's indebtedness, debt limit and
net debt-contracting margin as of December 31, 2017.
Five-year average full valuation of taxable property $ 1,373,054,174
Debt limit- 7% thereof 96,113,792
Inclusions:
Serial bonds 12,822,750
Exclusions:
Water and sewer debt(1) ( 9,600,820)
Total net indebtedness 3,221,930
Net debt contracting margin $ 92,891,862
Percent of debt contracting power exhausted 3.47%
(1) Sewer and Water indebtedness are excluded pursuant to Section 136.00(4-a) and 136.00(2),
respectively, of the Local Finance Law.
Detailed information regarding the Town's long-term liabilities is presented in Note 6C in 2017
Notes to the Financial Statements. Figure A-9 reflects changes in the Town's debt for 2017.
FIGURE A-9
Governmental Activities Business'-type Activities
Outstanding Debt 2017 2!016 2017 2016
Serial bonds $ 3,221,930 $ 3,579,882 $ 7,547,070 $ 8,278,118
SCLIWC serial bonds - - 2,053,750 2,438,000
Compensated absences 154,776 144,706 17,799 16,103
Net pension liability 953,622 1,677,531 82,703 156,669
Other post-employment benefits 5,357,091 4,563,764 616,057 507,858
Liability for accrued sick time to
be applied to retiree's health
coverage 1 527,053 1 453,097 1 - -
Total $ 10,,214,472` $ 10,418,980 $ 10,311,379'1$ 11, 96,748
Figure A-10 depicts historical changes in fund balances for the Town of Ithaca for the period
2010 through 2017. Information for the Capital Projects Fund is omitted.
XI
TOWN OF ITHACA
Figure A-10:Summary of Fund Balance by Fund
For the Years Ended 2010-2011
2010
Description General I General Highway Water Sewer Fire Risk Debt
Townwide I Part Town Protection Retention Service
Fund Equity Bet ginning Detail
Operating Unreserved Funds $ 2,079,386 $ 288,188 $ 283,277 $ 867,870 $ 1,513,991 $ 407,835 $ 85,299 $ 84,884 $
Equipment Reserve Fund - - 2,593 - - - - -
Parks&Open Space Reserve Funds 516,827 - - - -
General Benefit Reserve 151,912 44,843 82,994 13,625 7,764 - - -
Total Fund Equity Beginning @ 1/1/2010 $ 2,748,125 $ 333,031 $ 368,864 $ 881,495 $ 1,521,755 $ 407,835 $ 85,299 $ 84,884 $
Add:Revenue&Other Sources 3,713,462 1,124,013 2,440,171 2,966,149 1,389,453 3,033,545 24,067 841,392
Deduct:Expenses&Other Uses (3,796,481) (1,089,792) (1,986,773) (2,611,329) (2,400,749) (3,283,484) ( 49,152) ( 832,184)
Fund Equity Ending Balance @ 12/$1/2010 $ 2,665,106 $ 367,252 $ 822;262 $ ;1,236,:115 $ 510,459 ;$ 157;896 $ 60,314 $ 94,092 $
2011
Description General General Highway Water Sewer Fire Risk Debt-T
Townwide Part T( Protection Retention Service
Fund Eauitv Beeinning Detail
Operating Unreserved Funds $ 2,001,297 $ 345,002 $ 750,785 $ 1,228,125 $ 504,672 $ 157,896 $ 60,214 $ 94,092 $
Equipment Reserve Fund - - 27,190 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 579,002 - - - -
General Benefit Reserve 84,807 22,250 44,287 8,190 5,787 - - -
Total Fund Equity Beginning @ 1/1/2011 $ 2,665,106 $ 367,252 $ 822,262 $ 1,236,315 $ 510,459 $ 157,896 $ 60,214 $ 94,092 $
Add:Revenue&Other Sources 3,889,647 1,181,278 2,382,578 3,119,759 2,205,573 3,411,157 53,126 775,858
Deduct:Expenses&Other Uses (3,814,600) (1,100,607) (2,080,604) (3,214,059) (1,849,535) (3,494,246) ( 18,105) ( 815,493)
Fund Equity Ending Balance @ 12731/2011 $ 2,740,153 $ 441923 $ 1,124,236 S,';1,142,015 $ 866,497 $ 74;807 $ 95,235 $ 54,457 $
XII
TOWN OF ITIIACA
Figure A-10:Summary of Fund Balance by Fund
For the Years Ended 2012-2013
2012
Description General General Highway J Water I Sewer Fire Risk Debt
Townwide I Part Town Protection I Retention Service
Fund Equity Beginnine Detail
Operating Unreserved Funds $ 2,003,055 $ 425,622 $ 1,017,214 $ 1,133,810 $ 860,700 $ 74,807 $ 95,235 $ 54,457 $
Equipment Reserve Fund - - 62,650 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 652,149 - - - -
General Benefit Reserve 84,949 22,301 44,372 8,205 5,797 - - -
Total Fund Equity Beginning @ 1/1/2012 $ 2,740,153 $ 447,923 $ 1,124,236 $ 1,142,015 $ 866,497 $ 74,807 $ 95,235 $ 54,457 $
Add:Revenue&Other Sources 3,978,276 1,353,861 2,377,555 3,420,692 2,737,945 3,680,181 15,623 1,103,235
Deduct:Expenses&Other Uses (4,219,959) (1,135,864) (2,056,104) (3,218,181) (2,308,314) (3,252,220) ( 7,142) ( 697,010)
Fund Equity Ending Balance*12/31/2012 S 2,498,470 $ 665,920 $ 1,445,687 $ 1,344,526 $ 1,296,128 $ 502,768 $ 103,716 $ 460,682 $
2013
Description General General Highway Water Sewer Fire Risk Debt
Townwide Part Town Protection Retention Service
Fund Equity Beginning Detail
Operating Unreserved Funds $ 1,709,685 $ 627,279 $ 1,283,664 $ 1,336,309 $ 1,290,324 $ 502,768 $ 103,716 $ 460,682 $
Equipment Reserve Fund - - 105,285 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 682,325 - - - -
General Benefit Reserve 106,460 38,641 56,738 8,217 5,804
Restate Fund Balance-Proprietary Funds - - - 2,370,612 1,623,579 - - -
Total Fund Equity Beginning @ 1/1/2013 $ 2,498,470 $ 665,920 $ 1,445,687 $ 3,715,138 $ 2,919,707 $ 502,768 $ 103,716 $ 460,682 $
Add:Revenue&Other Sources 4,316,872 1,322,731 2,666,182 3,622,012 2,442,544 3,495,644 37,080 651,549
Deduct:Expenses&Other Uses (4,045,767) (1,200,769) (2,470,789) (3,685,338) (1,943,940) (3,223,979) ( 18,570) ( 686,435)
Fund Equity Ending Balance @ 12/31/2013 $ 2 769,575 $ 787,8V $ 1,641,080 $ 3;651,812,,$ 3,418,311, $ 774,433 $ 122,226 $ 425,796 $
Less:Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2014 Budget ( 442,203) ( 280,125) ( 66,360) ( 202,371) - - ( 177,650)
Less:Reserved Portion of Fund Balance
Parks&Open Space ( 758,248) - - - -
Gen'l Benefit Purposes ( 180,260) ( 63,501) ( 99,799) ( 14,206) ( 7,994)
Preserve Maintenance Reserve ( 40,006) - - - -
Equipment - ( 150,655)
Cemetery Maintenance - - - - - - - -
Total Net Fund Equity Beginning 1/1/2014 $ 1,348,858 $ 444,256 $ 1,324,266 $ 3,637,606 $ 3,207,946 $ 774,433 $ 122,226 $ 248,146 $
XIII
TOWN OF ITHACA
Figure A-10:Summary of Fund Balance by Fund
For the Year Ended 2014
2014
Description General I General Highway Water Sewer Fire Risk Debt
Townwide Part Town Protection I Retention Service
Fund Equity Beginning Detail
Operating Unreserved Funds $ 1,791,061 $ 724,381 $ 1,390,626 $ 3,637,606 $ 3,410,317 $ 774,433 S 122,226 $ 425,796 $
Equipment Reserve Fund - - 150,655 - - - - -
Other Reserves - - -
Parks&Open Space Reserve Funds 758,248 - - - -
General Benefit Reserve 180,260 63,501 99,799 14,206 7,994
Preserve Maintenance Reserve 40,006 - - - - - - -
Total Fund Equity Beginning @ 1/1/2014 $ 2,769,575 $ 787,882 $ 1,641,080 $ 3,651,812 $ 3,418,311 $ 774,433 $ 122,226 $ 425,796 $
Add:Revenue&Other Sources 4,668,521 1,295,105 2,829,218 3,821,779 2,741,356 3,530,624 25,109 1,304,294
Deduct:Expenses&Other Uses (4,320,995) (1,249,251) (2,760,631) (4,446,348) (2,016,362) (3,266,917) ( 5,461) ( 302,909)
Fund Equity Ending Balance @ 12/31/2014 $ 3,117,101 $ 833,736 $ 1,709,667 $ +3,027,243,,,,$ 4 143,305 $ 1,038,140 $ 141,874 $ 1,427181 $
Less:Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2015 Budget ( 599,813) ( 207,255) ( 324,711) ( 341,398) - - ( 247,416)
Less:Reserved Portion of Fund Balance
Parks&Open Space ( 735,544) - - - -
Gen'1 Benefit Purposes ( 180,391) ( 63,548) ( 99,876) ( 14,220) ( 8,003)
Preserve Maintenance Reserve ( 40,036) - - - -
Land Stewardship ( 10,002) -
Equipment - ( 212,109)
Cemetery Maintenance - - - - - - -
Total Net Fund Equity Beginning 1/1/2015 $ 1,551,315 $ 562,933 $ 1,072,971 $ 3,013,023 $ 39793,904 $ 1,038,140 $ 141,874 $ 1,179,765 $
XIV
TOWN OF ITHACA
Figure A-]0:Summary of Fund Balance by Fund
For the Year Ended 2015
2015
Description General General Highway Water Sewer Fire Risk Debt
Townwide Part Town Protection Retention I Service
Fund Equity Beginning Detail
Operating Unreserved Funds $ 2,151,128 $ 770,188 $ 1,397,682 $ 3,013,023 $ 4,135,302 $ 1,038,140 $ 141,874 $ 1,427,181 $
Equipment Reserve Fund - - 212,109 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 735,544 - - - -
General Benefit Reserve 180,391 63,548 99,876 14,220 8,003
Preserve Maintenance Reserve 40,036 - - - -
Land Stewardship 10,002 - -
Restate Fund Balance-Proprietary Funds - - - ( 4,583) ( 2,456) - - -
Total Fund Equity Beginning @ 1/1/2015 $ 3,117,101 $ 833,736 $ 1,709,667 $ 3,022,660 $ 4,140,849 $ 1,038,140 $ 141,874 $ 1,427,181 $
Add:Revenue&Other Sources 4,688,822 1,337,045 2,884,917 4,969,655 2,780,846 3,609,064 28,597 1,253
Deduct:Expenses&Other Uses (4,310,472) (1,300,192) (2,769,365) (3,374,333) (2,025,646) (3,374,613) ( 10,156) (1,152,239)
fund Equity Ending Balance @ 12131/2015 $ 3,495,451 $ 870489 $ 1,825,219 $ `;4,617,9$2 $ 4,896,049 $ 1,272;591 S 160,315 $ 276,195
Less:Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2016 Budget ( 93,244) ( 211,125) ( 251,319) ( 516,027) ( 195,000)
Less:Reserved Portion of Fund Balance
Parks&Open Space ( 811,260) - - - -
Gen']Benefit Purposes ( 180,522) ( 63,595) ( 99,954) ( 14,234) ( 8,011)
Preserve Maintenance Reserve ( 40,067) - - - - -
Land Stewardship ( 10,010) - -
Equipment - ( 249,988) -
Cemetery Maintenance - - - - - - - -
Total Net Fund Equity Beginning 1/1/2076 $ 2,360,348 $ 595,869 $ 1,223,958 $ 4,603,748 $ 4,372,011 $ 1,272,591 $ 160,315 $ 81,195 $
XV
TOWN OF ITHACA
Figure A-10:Summary of Fund Balance by Fund
For the Year Ended 2016
2016
Description General I General Highway Water Sewer Fire Risk Debt
Townwide Part Town Protection Retention Service
Fund Equity Bgnnine Detail
Operating Unreserved Funds $ 2,453,592 $ 806,994 $ 1,475,277 $ 4,603,748 $ 4,888,038 $ 1,272,591 $ 160,315 $ 276,195 $
Equipment Reserve Fund - - 249,988 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 811,260 - - - -
General Benefit Reserve 180,522 63,595 99,954 14,234 8,011
Preserve Maintenance Reserve 40,067 - - - -
Land Stewardship 10,010 -
Restate Fund Balance-Proprietary Funds - - - - 75,170 - - -
Total Fund Equity Beginning(&.1/1/2016 $ 3,495,451 $ 870,589 $ 1,825,219 $ 4,617,982 $ 4,971,219 $ 1,272,591 $ 160,315 $ 276,195 $
Add:Revenue&Other Sources 4,461,753 1,433,344 3,356,080 4,350,656 2,689,598 3,580,837 20,126 602,046
Deduct:Expenses&Other Uses (4,319,865) (1,439,422) (3,381,821) (2,282,030) (2,246,672) (3,195,715) ( 13,535) ( 448,339)
Fund Equity Ending Ualane e @ 12/31/2016 $ 3,637,339 S, 864,511, $ 1,799%478 $ 0,U6,008 $ 5,414,145 $ 1,657 713 $ 166,906 $ 429,902
Less:Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2017 Budget ( 385,346) ( 76,750) ( 324,805) ( 257,520) ( 6,000) ( 204,750)
Less:Reserved Portion of Fund Balance
Parks&Open Space ( 726,866) - - - - - -
Gen']Benefit Purposes ( 169,306) ( 59,979) ( 88,480) ( 17,863) ( 14,642) -
Preserve Maintenance Reserve ( 40,097) - - - -
Land Stewardship ( 10,018) - -
Equipment - ( 62,517) -
Cemetery Maintenance - - - - - - - -
Total Net Fund Equity Beginning 1/1/2017 $ 2,305,706 $ 727,782 $ 1,323,676 $ 6,668,745 $ 5,141,983 $ 1,651,713 $ 166,906 $ 225,152 $
XVI
TOWN OF ITHACA
Figure A-]0:Summary of Fund Balance by Fund
For the Year Ended 2017
2017
Description General I General Highway Water Sewer Fire Risk Debt
Townwide Part Town Protection Retention Service
Fund Equity Beamnine Detail
Operating Unreserved Funds S 2,691,052 S 804,532 $ 1,648,481 $ 6,668,745 S 5,399,503 $ 1,657,713 $ 166,906 $ 429,902 S
Equipment Reserve Fund - - 62,517 - - - - -
Other Reserves - -
Parks&Open Space Reserve Funds 726,866 - - - -
General Benefit Reserve 169,306 59,979 88,480 17,863 14,642
Preserve Maintenance Reserve 40,097 - - - -
Land Stewardship 10,018 - - - - - - -
Total Fund Equity Beginning @ 1/1/2017 $ 3,637,339 $ 864,511 $ 1,799,478 $ 6,686,608 $ 5,414,145 $ 1,657,713 $ 166,906 $ 429,902 $
Add:Revenue&Other Sources 4,670,448 1,681,222 3,736,781 4,759,307 2,492,288 3,531,788 127 251,257
Deduct:Expenses&Other Uses (4,310,780) (1,472,968) (3,268,748) (3,378,719) (2,498,017) (3,1 10,673) ( 15,329) ( 453,040)
Fund Equity Ending Balance�7a 13/31/2017 $ 3,997,007 $ 1;072,765 $ 2,267;511 $ ;8,067196 $ 5,408,416 $ 2,078,828 $ 151,704: $ 228,119 $
Less:Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2018 Budget ( 417,444) ( 350,920) ( 280,998) ( 638,624) ( 108,500) ( 133,000)
Less:Reserved Portion of Fund Balance
Parks&Open Space ( 827,661) - - - - - -
Gen']Benefit Purposes ( 169,807) ( 69,389) ( 79,321) ( 23,811) ( 12,034) -
Preserve Maintenance Reserve ( 40,129) - - - - -
Land Stewardship ( 9,844) - -
Equipment - ( 250,000)
Cemetery Maintenance - - - - - -
Total Net Fund Equity Beginning 1/1/2018 $ 2,532,122 $ 652,456 $ 1,657,192 $ 8,043,385 $ 4,757,758 $ 1,970,328 $ 151,704 $ 95,119 $
XVII
Factors Bearing on the Town's Future
• On June 24, 2011, Chapter 97 of the Laws of 2011 (the "Tax Levy Limitation Law") was
signed into law. The Tax Levy Limitation Law applies to all local governments, including
most school districts, independent special districts, and to town and county improvement
districts as part of their parent municipalities tax levies. The Tax Levy Limitation Law
restricts, among other things, the amount of real property taxes (including assessments of
certain special improvement districts) that may be levied by or on behalf of a municipality in
a particular year, beginning with fiscal years commencing on or after January 1, 2012. It
expires on June 16, 2016 unless extended. Pursuant to the Tax Levy Limitation Law, the tax
levy of a municipality cannot increase by more than the lesser of(i) two percent (2%) or (ii)
the annual increase in the consumer price index ("CPI"), over the amount of the prior year's
tax levy. Certain adjustments would be permitted for taxable real property full valuation
increases or changes in physical or quantity growth in the real property base as defined in
Section 1220 of the Real Property Tax Law. A municipality may exceed the tax levy
limitation for the coming fiscal year only if the governing body of such municipality first
enacts, by at least a sixty percent vote of the total voting strength of the board, a local law
(resolution in the case of fire districts and certain special districts) to override such limitation
for such coming fiscal year only. There are permissible exceptions to the tax levy limitation
provided in the Tax Levy Limitation Law, including expenditures made on account of certain
tort settlements and certain increases in the average actuarial contribution rates of the New
York State and Local Employees' Retirement System. Municipalities are also permitted to
carry forward a certain portion of their unused levy limitation from a prior year. Each
municipality prior to adoption of each fiscal year budget must submit for review to the State
Comptroller any information that is necessary in the calculation of its tax levy for each fiscal
year.
The Town exceeded the allowable increase in the tax levy limit in Fiscal Years 2012, 2014,
2015, 2016 and 2017.
• The 2008 recession has impacted the local economy of the Town to a lesser degree than the
State and National economies, due in part to the stabilizing influence of the local colleges
and other large employers. Cornell University and Ithaca College in particular, with
combined totals of almost 10,000 employees and 28,000 students, supports a wide array of
businesses in the retail, service and real estate sectors. The local unemployment rate has
consistently been lower than the state and national unemployment rates during and after the
2008 recession. The average annual unemployment rate for 2011, 2012, 2013, 2014, 2015,
2016 and 2017, respectively, in Tompkins County was 6.1%, 6.1%, 5.2%, 4.4%, 4.4%, 4.2%
and 4.2% compared with 8.3%, 8.5%, 7.7%, 6.3%, 5.3%, 4.9% and 4.7% for New York
State, and 8.9%, 8.1%, 7.4%, 6.2%, 5.3%, 4.9% and 4.4% for the national average.
Description 2011 2012 2013 2014 2015 2016 2017
National Average 8.9% 8.1% 7.4% 6.2% 5.3% 4.9% 4.4%
New York State 8.3% 8.5% 7.7% 6.3% 5.3% 4.9% 4.7%
Tompkins County 6.1% 6.1% 5.2% 4.4% 4.4% 4.2% 4.2%
• The Town of Ithaca anticipates continuing an aggressive Capital Improvement Program
(CIP). The Five-Year CIP for Fiscal Years 2018 - 2022 identifies various capital projects to
XVIII
be constructed at a total estimated cost of$20,475,000. Of this total, $10,400,000 is for the
improvement of water infrastructure, $3,050,000 for sewer infrastructure, $1,000,000 for
storm water drainage improvements, $4,050,000 for road improvements, $1,500,000 for
improvements to Town facilities, and $475,000 for parks and trails development. Funding
will be provided with $8,677,000 from current year revenues or reserves, $98,000 from
grants and donations, and $11,700,000 from the issuance of new long-term bonded debt.
• Sales tax collections in 2017 totaled $3,184,969, an increase of $181,026 or 6.0% over the
2016 total of$3,003,943. This reverses a two-year trend in 2015 and 2016 where collections
fell short of the total for the prior year. 2017 also sets a new historical high for sales tax
collections, surpassing the previous historical high total of $3,135,084 received in 2014.
Collection of mortgage taxes declined again in 2017, with collections totaling $279,791, a
decrease of$6,436 or 2.2%, from the total of$286,277 collected in 2016. This is the second
year where collections have fallen short of the previous year total and have declined
$135,969 or 32.7% from the historical high of$415,760 collected in 2016.
• Taxable assessed valuation of real property in the Town has continued to increase. In 2013,
the taxable assessed valuation of real property in the Town totaled $1,281,218,066. In 2017,
the total was $1,409,909,397, an increase of 10.044% over this five-year period. The average
annual increase has been 2.422%.
Description 2013 2014 2015 2016 2017
Taxable Assessed Valuation $1,281,218,066 $1,294,998,380 $1,323,741,670 $1,366,007,677 $1,409,909,397
Change from Prior Year 0.599% 1.076% 2.220% 3.193% 3.214%
FINANCIAL CONTACT
The Town's financial statements are designed to present users (citizens, taxpayers, customers,
investors and creditors) with a general overview of the Town's finances and to demonstrate the
Town's accountability. If you have questions about the report or need additional financial
information, contact the Town's Supervisor, Town of Ithaca, 215 North Tioga Street, Ithaca, NY
14850.
XIX
TOWN OF ITHACA
STATEMENT OF NET POSITION
December 31, 2017
ASSETS
Governmental Business-type
Activities Activities Total
CURRENT ASSETS:
Cash $ 10,831,597 $ 3,262,194 $ 14,093,791
Cash, restricted 1,446,209 35,845 1,482,054
Accounts receivable:
Water and sewer rents - 1,096,557 1,096,557
Due from other funds 113,189 1,980,305 2,093,494
Due from other governments 801,490 2,078,487 2,879,977
Other receivables 100,000 2,259 102,259
Prepaid expenses 13,386 - 13,386
TOTAL CURRENT ASSETS 13,305,871 8,455,647 21,761,518
CAPITAL ASSETS, net: 11,490,183 15,290,260 26,780,443
Construction in progress 361,466 622,473 983,939
TOTAL CAPITAL ASSETS 11,851,649 15,912,733 27,764,382
TOTAL ASSETS 25,157,520 24,368,380 49,525,900
DEFERRED OUTFLOWS OF RESOURCES
DEFERRED PENSION OUTFLOW 1,046,889 87,775 1,134,664
TOTAL ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES $ 26,204,409 $ 24,456,155 $ 50,660,564
See notes to financial statements.
LIABILITIES
Governmental Business-type
Activities Activities Total
CURRENT LIABILITIES:
Accrued liabilities $ 526,110 $ 291,028 $ 817,138
Bond interest payable 24,840 47,606 72,446
Due to other funds 1,980,305 113,189 2,093,494
Due to other governments 1,143,344 24,000 1,167,344
Long-term debt, current portion 313,247 733,753 1,047,000
TOTAL CURRENT LIABILITIES 3,987,846 1,209,576 5,197,422
LONG-TERM DEBT, non current 2,908,683 8,867,067 11,775,750
PREMIUM ON BONDS PAYABLE 39,903 115,310 155,213
NET PENSION LIABILITY 953,622 82,703 1,036,325
LONGTERM LIABILITIES 6,028,479 633,856 6,662,335
TOTAL LIABILITIES 13,918,533 10,908,512 24,827,045
DEFERRED INFLOWS OF RESOURCES
DEFERRED INFLOWS 987,083 72,030 1,059,113
NET POSITION
INVESTED IN CAPITAL ASSETS,
net of related debt 8,629,719 8,365,663 16,995,382
RESTRICTED:
Culture and recreation 877,634 - 877,634
Equipment 250,000 - 250,000
Benefits 318,517 35,845 354,362
UNRESTRICTED 1,222,923 5,074,105 6,297,028
TOTAL NET POSITION 11,298,793 13,475,613 24,774,406
TOTAL LIABILITIES, DEFERRED INFLOWS
AND NET POSITION $ 26,204,409 $ 24,456,155 $ 50,660,564
- 1 -
TOWN OF ITHACA
STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2017
Program
Governmental Activities Revenue
Operating
Functions/Programs Charges for Grants and
Expenses Services Contributions
General governmental support $ 2,538,960 $ 16,507 $ 258,990
Public safety 3,201,013 240 -
Transportation 3,330,976 15,213 -
Culture and recreation 1,132,655 - 112,287
Home and community services 2,150,312 377,706 -
Total governmental activities $ 12,353,916 $ 409,666 $ 371,277
Business-type activities:
Water 3,378,719 3,084,600 -
Sewer 2,322,517 2,287,056 -
Total business-type activities 5,701,236 5,371,656 -
$ 18,055,152 $ 5,781,322 $ 371,277
GENERAL REVENUES:
Real property taxes and related tax items
Non-property taxes
Interest earnings
Fines and fees - town court
State aid not restricted to specific purposes
Other miscellaneous revenues
Transfers
TOTAL GENERAL REVENUES
CHANGE IN NET POSITION
NET POSITION, beginning of year
NET POSITION, end of year
See notes to financial statements.
Net(Expenses)
Program Revenues and
Revenue Changes in Net Position
Capital Grants
and Governmental Business-type
Contributions Activities Activities Total
$ 2,461 $ ( 2,261,002) $ - $ ( 2,261,002)
- ( 3,200,773) - ( 3,200,773)
232,581 ( 3,083,182) - ( 3,083,182)
- ( 1,020,368) - ( 1,020,368)
- ( 1,772,606) - ( 1,772,606)
$ 235,042 $ (11,337,931) $ - $ (11,337,931)
- - ( 294,119) ( 294,119)
- - ( 35,461) ( 35,461)
- - ( 329,580) ( 329,580)
$ 235,042 $ (11,337,931) $ ( 329,580) $ (11,667,511)
$ 7,881,966 $ 1,094,165 $ 8,976,131
3,266,137 - 3,266,137
16,447 4,658 21,105
224,402 - 224,402
281,051 - 281,051
149,082 1,405 150,487
( 604,211) 604,211 -
11,214,874 1,704,439 12,919,313
( 123,057) 1,374,859 1,251,802
11,421,850 12,100,754 23,522,604
$ 11,298,793 $ 13,475,613 $ 24,774,406
- 2 -
TOWN OF ITHACA
BALANCE SHEET—GOVERNMENTAL FUNDS
December 31, 2017
Major Funds
General Highway Fire
ASSETS AND OTHER DEBITS:
Unrestricted cash $ 5,515,007 $ 1,805,726 $ 2,721,818
Restricted cash 1,116,888 329,321 -
Due from other funds 92,213 87,149 -
Due from other governments 342,445 396,780 -
Prepaid expenses 91,209 26,034 -
Other receivables 100,001 - -
TOTAL ASSETS AND OTHER DEBITS $ 7,257,763 $ 2,645,010 $ 2,721,818
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, FUND EQUITY, AND OTHER CREDITS:
LIABILITIES:
Accrued liabilities $ 520,872 $ 143,448 $ 354,036
Due to other funds 56,088 10,085 -
Due to other governments 1,143,344 - -
TOTAL LIABILITIES 1,720,304 153,533 354,036
DEFERRED INFLOWS OF RESOURCES: 315,982 223,966 288,954
FUND BALANCES:
Nonspendable-prepaid expenses 91,208 26,034 -
Restricted 1,116,830 329,321 -
Committed - - -
Assigned 1,549,282 1,912,156 2,078,828
Unassigned 2,464,156 - -
TOTAL FUND BALANCES 5,221,476 2,267,511 2,078,828
TOTAL LIABILITIES, FUND EQUITY,
AND OTHER CREDITS $ 7,257,762 $ 2,645,010 $ 2,721,818
See notes to financial statements.
Nonmaj or
Major Funds Funds Total
Capital Other Governmental
Proj ects Funds Funds
$ 548,851 $ 240,195 $ 10,831,597
- - 1,446,209
- - 179,362
126 - 739,351
- - 117,243
- - 100,001
$ 548,977 $ 240,195 $ 13,413,763
$ 23,098 $ 1,268 $ 1,042,722
1,980,305 - 2,046,478
- - 1,143,344
2,003,403 1,268 4,232,544
- 1,991 830,893
- - 117,242
- - 1,446,151
528,514 - 528,514
- 236,936 5,777,202
( 1,982,940) - 481,216
( 1,454,426) 236,936 8,350,325
$ 548,977 $ 240,195 $ 13,413,762
- 3 -
TOWN OF ITHACA
RECONCILIATION OF THE TOTAL FUND BALANCES SHOWN IN
THE GOVERNMENTAL FUNDS TO GOVERNMENTAL ACTIVITIES SHOWN IN
THE STATEMENT OF NET POSITION
December 31, 2017
Total fund balances in the fund financial statements for the governmental funds. $ 8,350,325
This amount differs from the balance of net position in the Statement of Net
Position due to the following:
Capital assets are included as assets in the government-wide statements and
are added, net of accumulated depreciation. 11,851,649
Long-term liabilities for bonded debt are included as liabilities in the government-
wide statements and are subtracted. (3,261,833)
Receivables for revenues earned and measurable, but not available to provide
financial resources, are included in the government-wide statements as assets
and are added. 62,139
Long-term liabilities for compensated absences and other post employment benefits
are included in the government-wide statements as liabilities and are subtracted. (5,511,867)
Current liabilities for bond interest payable are included in the government-
wide statements as liabilities and are subtracted. ( 24,840)
Deferred outflows of resources are included in the government-wide
statements and are added. 1,046,889
Net pension liability is included in the government-wide statements
and is subtracted. ( 953,622)
Prepaid pension expense is included in the fund financial statements
and is subtracted. ( 103,856)
Deferred inflows of resources are included in the government-wide
statements and are subtracted. ( 156,191)
Interfund receivables and payables within the governmental funds are eliminated
in the government-wide statements. The amounts offset:
Due from other funds 66,173
Due to other funds ( 66,173)
Total Net Position - End of Year $ 11,298,793
See notes to financial statements.
- 4 -
TOWN OF ITHACA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended December 31, 2017
Major Funds
General Highway Fire
REVENUES:
Real property taxes $ 3,052,000 $ - $ 3,500,000
Real property tax items 60,966 1,250,001 -
Non-property tax items:
Sales tax 1,100,000 2,084,969 -
Other non-property tax items 81,168 - -
Departmental income 385,250 - -
Intergovernmental charges 101,496 15,213 -
Use of money and property 7,675 2,661 4,604
Rental income 30,674 - -
Licenses and permits 22,829 - -
Fines and forfeitures 224,402 - -
Sale of property and compensation for loss 5,907 240,207 -
Local sources 165,216 11,149 -
State sources:
Mortgage tax 279,791 - -
State aid per capita 178,577 - -
NYS highway improvement(CHIPS) - 132,581 -
Miscellaneous - - 27,184
TOTAL REVENUES 5,695,951 3,736,781 3,531,788
Other Sources:
Inter-fund transfers 655,846 - -
TOTAL REVENUES AND OTHER SOURCES 6,351,797 3,736,781 3,531,788
See notes to financial statements.
Major Nonmajor
Funds Funds Total
Capital Other Governmental
Proj ects Funds Funds
$ - $ 18,999 $ 6,570,999
- - 1,310,967
- - 3,184,969
- - 81,168
- - 385,250
- - 116,709
429 1,078 16,447
- - 30,674
- - 22,829
- - 224,402
- - 246,114
- - 176,365
- - 279,791
- - 178,577
- - 132,581
126 - 27,310
555 20,077 12,985,152
95,500 250,197 1,001,543
96,055 270,274 13,986,695
- 5 -
TOWN OF ITHACA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES
GOVERNMENTAL FUNDS (continued)
For the Year Ended December 31, 2017
Major Funds
General Highway Fire
EXPENDITURES:
General governmental support $ 1,594,772 $ 72,016 $ 2,268
Public safety 75,225 - 3,108,405
Transportation 369,715 2,403,978 -
Culture and recreation 951,103 - -
Home and community services 1,163,128 - -
Employee benefits 1,305,738 414,529 -
Debt service(principal and interest) - - -
TOTAL EXPENDITURES 5,459,681 2,890,523 3,110,673
Other Uses:
Interfund transfers 339,395 378,225 -
TOTAL EXPENDITURES AND OTHER USES 5,799,076 3,268,748 3,110,673
EXCESS (DEFICIT) OF REVENUES
OVER EXPENDITURES 552,721 468,033 421,115
FUND BALANCE, beginning of year 4,668,755 1,799,478 1,657,713
FUND BALANCE, end of year $ 5,221,476 $ 2,267,511 $ 2,078,828
See notes to financial statements.
Major Nonmajor
Funds Funds Total
Capital Other Governmental
Proj ects Funds Funds
$ - $ 3,093 $ 1,672,149
- - 3,183,630
100,379 16,053 2,890,125
157 - 951,260
- - 1,163,128
- - 1,720,267
- 454,367 454,367
100,536 473,513 12,034,926
888,134 - 1,605,754
988,670 473,513 13,640,680
( 892,615) ( 203,239) 346,015
( 561,811) 440,175 8,004,310
$ ( 1,454,426) $ 236,936 $ 8,350,325
- 6 -
TOWN OF ITHACA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE OF THE GOVERNMENTAL FUNDS TO THE CHANGE IN NET POSITION OF
GOVERNMENTAL ACTIVITIES SHOWN IN THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31,2017
Net change in fund balances shown for total Governmental Funds. This amount differs
from the change in net position reflected in the Statement of Activities due to the
following: $ 346,015
Capital outlays for the acquisition of capital assets and capital projects are reported in
the Governmental Funds as expenditures. In the Statement of Activities, the cost of
those assets is allocated over their useful lives and reported annually as depreciation
expense. In the Statement of Activities, acquisition costs are removed and depreciation
expense is added as follows:
Capital expenditures 1,255,650
Depreciation expense ( 998,252) 257,398
Proceeds from sales of equipment are recorded as revenue in the Governmental Funds.
In the Statement of Activities, a gain or loss is recognized based on the net book value
of the asset sold (cost minus accumulated depreciation) and the sale price of the
equipment:
Proceeds from equipment sales ( 59,540)
Loss recognized ( 91,802) ( 151,342)
Major revenues are recorded in the Governmental Funds when they are earned,
measurable and available to provide current financial resources. In the Statement of
Activities, major revenues are recognized when they are earned and measurable,
regardless of when they become available. Current year revenues, earned and
measurable, are recognized in the Statement of Activities. The Governmental Funds
include amounts that were earned and measurable in the prior year, and these amounts
are removed to prevent overstating revenues on the Statement of Activities:
Current year revenues 62,139
Prior year revenues ( 60,879) 1,260
Bond principal payments are reflected as expenditures in the Governmental Funds.
These payments are reflected on the Statement of Net Position as a reduction of debt
obligations and are not included in the Statement of Activities. Bond principal
payments for the current year are as follows: 357,952
See notes to financial statements.
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TOWN OF ITHACA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE OF THE GOVERNMENTAL FUNDS TO THE CHANGE IN NET POSITION OF
GOVERNMENTAL ACTIVITIES SHOWN IN THE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED DECEMBER 31,2017(continued)
Interest on debt is reported in the Governmental Funds when the payments are
rendered. In the Statement of Activities, interest expense is allocated over the time
periods it pertains to. Interest expense allocated to applicable periods is greater than
Governmental Funds interest expense by the following amount: 1,797
Payments for compensated absences are reported in the Governmental Funds as they
are due. In the Statement of Activities, these amounts are reported in the periods that
the liabilities are incurred. Current year expenditures for amounts due from prior years
are removed and an expense is recognized for current year liabilities that have not been
paid:
Prior year expenses 144,706
Current year expenses ( 154,776) ( 10,070)
Payments for other post employment benefits are reported in the Governmental Funds
as they are due. In the Statement of Activities, an expense is recognized based on an
actuarial estimate of the current year cost associated with amortizing the estimated
present value of future benefits over a thirty-year period: ( 793,328)
Payments for pension expenses are reported in the Governmental Funds as they are
due. In the Statement of Activities, the expense is adjusted based on pension
information provided by the retirement system in accordance with GASB 68: ( 136,013)
Amortization of bond premiums are not reported in the Governmental Funds. In the
Statement of Activities, an adjustment to interest expense is recognized based on the
current year amortization associated with the bonds: 3,274
Interfund transactions are eliminated in the Statement of Activities. The amounts
offset, and have a zero effect on operations:
Transfers in 787,965
Transfers out ( 787,965) -
Change in Net Position $ ( 123,057)
See notes to financial statements.
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TOWN OF ITHACA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
December 31, 2017
PROPRIETARY FUNDS
Sewer Water
Fund Fund Total
CURRENT ASSETS:
Cash $ 2,594,919 $ 667,275 $ 3,262,194
Cash, restricted 12,034 23,811 35,845
Accounts receivable:
Accounts receivables 2,259 - 2,259
Water and sewer rents 484,641 611,916 1,096,557
Due from other governments - 2,078,487 2,078,487
Due from other funds - 1,980,305 1,980,305
TOTAL CURRENT ASSETS 3,093,853 5,361,794 8,455,647
CAPITAL ASSETS, net:
Equipment and machinery 445,827 307,117 752,944
Infrastructure 2,086,718 12,450,598 14,537,316
Construction in progress 156,853 465,620 622,473
TOTAL CAPITAL ASSETS 2,689,398 13,223,335 15,912,733
TOTAL ASSETS 5,783,251 18,585,129 24,368,380
DEFERRED PENSION OUTFLOW 31,860 55,915 87,775
TOTAL ASSETS AND DEFERRED
OUTFLOWS OF RESOURCES $ 5,815,111 $ 18,641,044 $ 24,456,155
CURRENT LIABILITIES:
Accrued liabilities $ 27,766 $ 263,262 $ 291,028
Bond interest payable - 47,606 47,606
Due to other funds 58,144 55,045 113,189
Due to other governments 24,000 - 24,000
Long-term debt, current portion - 733,753 733,753
TOTAL CURRENT LIABILITIES 109,910 1,099,666 1,209,576
LONG-TERM DEBT, non current - 8,867,067 8,867,067
PREMIUM ON BONDS PAYABLE - 115,310 115,310
NET PENSION LIABILITY 29,623 53,080 82,703
LONG-TERM LIABILITIES 252,484 381,372 633,856
TOTAL LIABILITIES 392,017 10,516,495 10,908,512
DEFERRED INFLOWS 14,678 57,352 72,030
INVESTED IN CAPITAL ASSETS,
net of related debt 2,689,398 5,676,265 8,365,663
RESTRICTED:
Benefits 12,034 23,811 35,845
UNRESTRICTED 2,706,984 2,367,121 5,074,105
TOTAL NET POSITION 5,408,416 8,067,197 13,475,613
TOTAL LIABILITIES, DEFERRED INFLOWS
AND NET POSITION $ 5,815,111 $ 18,641,044 $ 24,456,155
See notes to financial statements.
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TOWN OF ITHACA
STATEMENT OF REVENUES, EXPENSES,AND CHANGES
IN FUND NET POSITION
PROPRIETARY FUNDS
December 31, 2017
PROPRIETARY FUNDS
Sewer Water
Fund Fund Total
OPERATING REVENUES:
Charges for services $ 2,287,056 $ 3,084,600 $ 5,371,656
TOTAL OPERATING REVENUES 2,287,056 3,084,600 5,371,656
OPERATING EXPENSES:
Cost of sales and services 1,890,017 2,317,401 4,207,418
Wages and benefits 251,665 383,570 635,235
Depreciation 135,391 395,851 531,242
Administration 45,444 68,652 114,096
TOTAL OPERATING EXPENSES 2,322,517 3,165,474 5,487,991
OPERATING INCOME ( 35,461) ( 80,874) ( 116,335)
NON-OPERATING REVENUES (EXPENSES):
Real property taxes 201,829 892,337 1,094,166
Intergovernmental charges - 405 405
Interest expense - ( 213,245) ( 213,245)
Use of money and property 3,403 1,255 4,658
Sale of property - 1,000 1,000
TOTAL NON-OPERATING REVENUES 205,232 681,752 886,984
INTERFUND OPERATING TRANSFERS ( 175,500) 779,711 604,211
CHANGE IN NET POSITION ( 5,729) 1,380,589 1,374,860
NET POSITION,beginning of year, as restated 5,414,145 6,686,608 12,100,753
NET POSITION, end of year $ 5,408,416 $ 8,067,197 $ 13,475,613
See notes to financial statements.
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TOWN OF ITHACA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
December 31, 2017
PROPRIETARY FUNDS
Sewer Water
Fund Fund Total
CASH FLOWS FROM OPERATING ACTIVITIES:
Received from user charges and other assessments $ 2,275,159 $ 3,111,856 $ 5,387,015
Payments for administration ( 45,444) ( 68,652) ( 114,096)
Payments for wages and benefits ( 237,121) ( 325,514) ( 562,635)
Payments to suppliers for goods and services (2,044,033) (2,258,545) (4,302,578)
NET CASH (USED IN) PROVIDED BY OPERATING
ACTIVITIES ( 51,439) 459,145 407,706
CASH FLOWS FROM NON-CAPITAL FIINANCING:
Real property taxes 201,829 892,336 1,094,165
Operating grants 5,231 ( 743,241) ( 738,010)
Transfers (to) from other funds ( 175,500) 779,711 604,211
NET CASH PROVIDED BY
NON-CAPITAL FINANCING ACTIVITIES 31,560 928,806 960,366
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets ( 223,775) ( 918,173) ( 1,141,948)
Principal paid on capital debt - ( 731,048) ( 731,048)
Interest paid on capital debt - ( 217,597) ( 217,597)
NET CASH USED IN CAPITAL AND
RELATED FINANCIING ACTIVITIIES ( 223,775) ( 1,866,818) (2,090,593)
CASH FLOWS FROM INVESTING ACTIVITIES:
Interest on cash and CD's 3,403 1,255 4,658
NET CASH PROVIDED BY INVESTING ACTIVITIES 3,403 1,255 4,658
NET CHANGE IN CASH AND CASH EQUIVALENTS ( 240,251) ( 477,612) ( 717,863)
Cash,beginning of year 2,847,204 1,168,698 4,015,902
Cash, end of year $ 2,606,953 $ 691,086 $ 3,298,039
RECONCILIATION OF OPERATING INCOME TO NET CASH
PROVIDED BY OPERATING ACTIVITIES:
Operating income $ ( 35,461) $ ( 80,874) $ ( 116,335)
Adjustments to reconcile operating income to net
cash(used in)provided by operating activities:
Depreciation 135,391 395,851 531,242
Amortization of bond premiums - ( 10,913) ( 10,913)
Changes in receivables ( 11,897) 27,256 15,359
Changes in deferred outflows of resources 30,258 63,324 93,582
Changes in liabilities ( 177,932) 19,719 ( 158,213)
Changes in deferred inflows of resources 8,202 44,782 52,984
NET CASH (USED IN) PROVIDED BY
OPERATING ACTIVITIES $ ( 51,439) $ 459,145 $ 407,706
See notes to financial statements.
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TOWN OF ITHACA
STATEMENT OF FIDUCIARY NET POSITION
AGENCY FUNDS
December 31, 2017
ASSETS:
Cash $ 214,674
TOTAL ASSETS $ 214,674
LIABILITIES:
Accounts payable and other liabilities $ 214,674
TOTAL LIABILITIES 214,674
NET POSITION -
TOTAL LIABILITIES ANIS NET POSITION $ 214,674
See notes to financial statements.
- 12 -
TOWN OF ITHACA
NOTES TO FINANCIAL STATEMENTS
December 31, 2017
NOTE 1 —SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying financial statements of the Town of Ithaca have been prepared in conformity
with generally accepted accounting principles (GAAP) as applied to government units. The
Governmental Accounting Standards Board (GASB) is the accepted standard setting body for
establishing governmental accounting and financial reporting principles.
A. Financial Reporting Entity
The Town of Ithaca, which was established in 1821, is governed by the Town
Law, other general municipal laws of the State of New York, and various local
laws. The Town Board is the legislative body responsible for the overall
operation, the Town Supervisor serves as Chief Executive Officer and Chief
Fiscal Officer.
The Town provides the following principal services: fire protection, transportation
(streets and highways), recreation, planning and zoning, general administration,
and public improvements.
Street lighting is provided by the Town Board in nine separate areas of the Town
called lighting districts. It is funded by means of a tax on the real property
situated within each district. The Town provides for intersection street lighting
from the General Fund appropriations.
Fire protection for certain areas of the Town outside the village is provided by the
Town Board via the Ithaca Fire Protection District. This district is funded by
means of a tax on the real property situated within the district. Services for fire
protection are contracted out through the City of Ithaca and the Village of Cayuga
Heights.
All governmental activities and functions performed for the Town of Ithaca are its
direct responsibility. No other governmental organization has been included or
excluded from the reporting entity.
The financial reporting entity consists of the following, as defined by
Governmental Accounting Standards Board (GASB) Statement 414, "The
Financial Reporting Entity:"
1. The primary government which is the Town of Ithaca.
2. Organizations for which the primary government is financially accountable,
and;
3. Other organizations for which the nature and significance of their relationship
with the primary government is such that exclusion would cause the reporting
entity's general purpose financial statements to be misleading or incomplete.
The decision to include a potential component unit in the reporting entity is based
on the criteria set forth in GASB Statement 414, including legal standing, fiscal
dependency, and financial accountability.
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B. Excluded from the Reporting Entity
The following activities are jointly undertaken with other municipalities. These
activities are excluded from the Town's financial statements.
1. Southern Cayuga Lake Intermunicipal Water Commission (SCLIWC) is a
joint venture involving the Towns of Ithaca, Dryden, Lansing and the Villages
of Cayuga Heights and Lansing. The joint venture operates under terms of an
original agreement dated March 1, 1977. The agreement was restated on
September 11, 2017.
• SCLIWC's executive body consists of ten members, two members being
appointed by each municipality. The Treasurer of SCLIWC is traditionally
the Town of Ithaca's Supervisor.
• The Town of Ithaca owns a majority (51.87%) of the Commission and
must adopt its budget and any subsequent amendments.
• The executive body has established charges at rates intending to be self-
sustaining to cover all operating costs and debt service. Any shortfalls in
revenues produced by such charges will ultimately be provided by
contributions from participants.
A separate audited financial statement is available from the administrative
offices of the Southern Cayuga Lake Intermunicipal Water Commission, 1402
East Shore Drive, Ithaca, New York 14850. For the year ended December 31,
2017, the audited financial statements of the Commission showed:
Total Assets $ 13,889,769
Deferred Outflows of Resources $ 360,905
Total Liabilities $ 7,397,798
Deferred Inflows of Resources $ 53,380
Net Position $ 6,799,496
Total Revenues $ 4,179,376
Total Expenses $ 3,695,034
2. The Ithaca Area Wastewater Treatment Plant (IAWTP) is a joint venture
involving the Towns of Ithaca and Dryden, and the City of Ithaca. This joint
venture was formed for the treatment of wastewater. The joint venture
operates under terms of an original agreement dated December 22, 1981 and
has been amended several times, the last of which is dated December 31,
2003. Construction of the treatment plant began in 1984 and was completed
in 1986.
• The Special Joint Committee (governing body) of the IAWTP consists of
eight members; four from the City of Ithaca, three from the Town of
Ithaca, and one from the Town of Dryden. The City of Ithaca operates the
plant and has custody of the joint activity funds.
• Capital costs allocated to the Town of Ithaca are 40.69% of the total.
• The governing body has established charges at rates intending to be self-
sustaining to cover all operating costs and debt service. Any shortfall in
revenues produced by such charges is to be provided by equal share
contributions from the participants.
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The following information is from the separately issued financial statements
of the IAWTP for the year ended December 31, 2016 (latest available):
Total Assets $ 33,586,909
Deferred Outflows of Resources $ 483,922
Total Liabilities $ 21,509,500
Deferred Inflows of Resources $ 57,466
Net Position $ 12,503,865
Total Revenues $ 3,751,856
Total Expenses $ 5,674,301
C. Basis of Presentation
1. Government-wide Statements
The Statement of Net Position and the Statement of Activities present
financial information about the Town's governmental activities. These
statements include the financial activities of the overall government in its
entirety, except those that are fiduciary. Eliminations have been made to
minimize the double counting of internal transactions. These statements
distinguish between the governmental and business-type activities of the
Town. Governmental activities generally are financed through taxes, state
aid, intergovernmental revenues, and other exchange and non-exchange
transactions. Business-type activities are financed in whole or in part by fees
charged to external parties. Operating grants include operating-specific and
discretionary (either operating or capital) grants, while the capital grants
column reflects capital-specific grants.
The Statement of Activities presents a comparison between direct expenses
and program revenues for each function of the Town's governmental
activities. Direct expenses are those that are specifically associated with and
are clearly identifiable to a particular function. Program revenues include
charges paid by the recipients of goods or services offered by the programs,
and grants and contributions that are restricted to meeting the operational or
capital requirements of a particular program. Revenues that are not classified
as program revenues, including all taxes, are presented as general revenues.
2. Fund Financial Statements
The fund statements provide information about the Town's funds, including
fiduciary funds. Separate statements for each fund category (governmental,
proprietary, and fiduciary) are presented. The emphasis of fund financial
statements is on major Governmental and Enterprise Funds, each displayed in
a separate column. All remaining Governmental Funds are aggregated and
reported as non-major funds.
Proprietary fund operating revenues, such as charges for services, result from
exchange transactions associated with the principal activity of the fund.
Exchange transactions are those in which each party receives and gives up
essentially equal values. Non-operating revenues, such as subsidies and
investments earnings, result from non-exchange transactions or ancillary
activities.
- 15 -
The Town of Ithaca reports the following major Governmental Funds:
• General Fund: This is the Town's primary operating fund. It
accounts for all financial transactions that are not required by law or
other provision to be accounted for in other funds.
• Highway Fund: Used to account for revenues and expenditures for
part town highway purposes.
• Fire Protection District Fund: Used to record transactions involving
the Town Fire Protection District and the contracts for fire protection
with the City of Ithaca and Village of Cayuga Heights.
• Capital Projects Fund: Used to account for capital improvements
financed from current monies transferred from other funds, federal and
state grants and proceeds of obligations.
The Town also reports the following non-major funds:
• Lighting District Fund: Used to record operation and maintenance
transactions. Revenues derived from special districts' assessment.
• Debt Service Fund: Used to account for interest earned on proceeds
of borrowing for capital projects. Interest earned is transferred to the
Debt Service Fund from the Capital Projects Fund and then to the
Operating Funds for payment of principal and interest. Annual
principal and interest payments due on serial bonds are transferred
from the Town's other funds. Payments are made directly from the
Debt Service Fund to the respective paying agents.
• Inlet Valley Cemetery Fund: The Inlet Valley Cemetery Association
was dissolved in 2010, upon which ownership of the cemetery
devolved to the Town in accordance with state statutes. This account
is used to account for funds used for maintenance of the cemetery.
The Town reports the following major enterprise funds:
• Water Fund: This enterprise fund is used to account for the activity
of providing water service to residents of the Town of Ithaca. The
Town is responsible for the collection of water revenues in the Town
of Ithaca and contracts for delivery services with the Southern Cayuga
Lake Intermunicipal Water Commission (SCLIWC) and Ithaca Area
Wastewater Treatment Plant (IAWTP).
• Sewer Fund: This enterprise fund is used to account for the activity
of providing sewer service to residents of the Town of Ithaca. The
Town is responsible for the collection of sewer revenues in the Town
of Ithaca and contracts for treatment services with the Southern
Cayuga Lake Intermunicipal Water Commission (SCLIWC) and
Ithaca Area Wastewater Treatment Plant(IAWTP).
The Town reports the following fiduciary funds:
• Agency Fund: Used to account for those funds held in custody and
subsequent distributions, transmittal or release to other governments,
individuals or to other funds.
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D. Measurement Focus and Basis of Accounting
The Government-Wide financial statements are reported using the economic
resources measurement focus and the accrual basis of accounting. Revenues are
recorded when earned and expenses are recorded at the time liabilities are
incurred, regardless of when the related cash transaction takes place. Non-
exchange transactions, in which the Town gives or receives value without directly
receiving or giving equal value in exchange, include property taxes, grants and
donations. On an accrual basis, revenue from property taxes is recognized in the
fiscal year for which the taxes are levied. Revenue from grants and donations are
recognized in the fiscal year in which all eligibility requirements have been
satisfied.
Proprietary funds distinguish operating revenues and expenses from non-
operating items. Operating revenues and expenses generally result from
providing services and producing and delivering goods in connection with a
proprietary fund's principal ongoing operations. The principal operating revenues
of the Town are charges to customers for sewer and water fees. Operating
expenses for enterprise funds include the cost of sales and services, administrative
expenses, and depreciation on capital assets. All revenues and expenses not
meeting this definition are reported as non-operating revenues and expenses.
The Governmental Funds are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Under this
basis of accounting, revenues are recorded when measurable and available.
Available means collectible within the current period or soon enough thereafter to
be used to pay liabilities of the current period.
Material revenues that are accrued include real property taxes, state and federal
aid sales tax and certain user charges. If expenditures are the prime factor for
determining eligibility, revenues from federal and state grants are accrued when
the expenditure is made.
Expenditures are recorded when the related fund liability is incurred, except for
principal and interest on general long-term debt, claims and judgments, and
compensated absences, which are recognized as expenditures to the extent they
have matured. General capital asset acquisitions are reported as expenditures in
Governmental Funds. Proceeds of general long-term debt and acquisitions under
capital leases are reported as other financing sources.
E. Property Taxes
Town real property taxes are levied annually on January 1, and become a lien on
that date. Property owners can elect to pay their taxes using one of two options.
Taxpayers may elect to pay their bill in two installments equal to 1/2 the total bill,
plus a 2.5%processing fee. If the installment option is selected, the first payment
is due between January 1 and January 14, without penalty, or between January 15,
and January 20, with 1% interest (election to pay in installments ceases January
20). The second installment is due on or before July 1, payable to the County
Division of Budget and Finance.
Taxpayers may elect to pay their tax bill in full. Using this method, taxes are
collected during the period January 1 to January 31 at face value and from
February 1 to May 31 with interest added. The Town Receiver of Taxes collects
all real estate taxes for Town and County purposes. The Town Receiver
- 17 -
distributes the collected tax money to the Town Supervisor prior to distributing
the balance collected to the County on June 1. The Town thereby is assured of
100% tax collection. Responsibility for the collection of unpaid taxes rests with
the County. Uncollected tax liens are sold annually by the County.
F. Budgetary Data
1. Budget Policies —The budget policies are as follows:
a. No later than October 5, the budget officer submits a tentative budget to
the Town Board for the fiscal year commencing the following January 1.
The tentative budget includes proposed expenditures and the proposed
means of financing for all funds.
b. After public hearings are conducted to obtain taxpayer comments, no later
than November 20, the Town Board adopts the budget.
c. All modifications of the budget must be approved by the Town Board.
However, the Town Supervisor is authorized to transfer certain budgeted
amounts within departments.
d. Appropriations lapse at year-end.
2. Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded for budgetary control
purposes to reserve that portion of the applicable appropriations, is employed
in all funds. Encumbrances are reported as reservations of fund balances
since they do not constitute expenditures or liabilities. Expenditures for such
commitments are recorded in the period in which the liability is incurred. For
the year ended December 31, 2017, no budgetary encumbrances were
outstanding. In the interest of accurately monitoring, budgeting and
maintaining an adequate operating fund balance in all funds, it is the Town's
fiscal practice not to encumber unused appropriations into the ensuing year's
budgeted operations.
G. Cash and Investments
The Town of Ithaca's investment policies are governed by State statutes. In
addition, the Town of Ithaca has its own written investment policy. Town of
Ithaca's monies must be deposited in FDIC insured commercial banks or trust
companies located within the State. The supervisor is authorized to use demand
accounts and certificates of deposit. Permissible investments include obligations
of the U.S. Treasury and U.S. Agencies, repurchase agreements, and obligations
of New York State or its localities.
Collateral is required for demand deposits and certificates of deposit not covered
by federal deposit insurance. Obligations that may be pledged as collateral are
obligations of the United States and its agencies and obligations of the State and
its municipalities and school districts.
The written investment policy requires repurchase agreements to be purchased
from banks located within the state and that underlying securities must be
obligations of the federal government and New York State. Underlying securities
must have market value of at least the cost of the repurchase agreement.
- 18 -
H. Accounts Receivable
Accounts receivable are shown gross, with uncollectible amounts recognized
under the direct write-off method. No allowance for uncollectible accounts has
been provided since it is believed that such allowance would not be material. All
receivables are expected to be collected within the subsequent fiscal year.
I. Due to/from Other Funds
Amounts due to and due from within the same fund type are eliminated in the
Government-wide statements. Inter-fund receivables and payables are detailed in
Note 4 on page 28.
J. Inventories and Prepaid Items
Purchases of inventoriable items are recorded as expenditures in the
Governmental Funds at the time of purchase. Inventory-type items are considered
immaterial and, consequently, are not provided in the Government-wide
statements.
Prepaid items represent payments made by the Town for which benefits extend
beyond year-end.
K. Capital Assets
Capital assets are reported at historical cost. The Town depreciates capital assets
using the straight-line method over the estimated useful life of the assets.
Capitalization thresholds (the dollar value above which capital asset acquisitions
are added to the capital asset accounts) and estimated useful lives of capital assets
reported in the Government-wide statements are as follows:
Estimated
Capitalization Useful
Threshold Life
Building and improvements $ 5,000 30-40 years
Non-building improvements 5,000 15-20 years
Equipment and machinery 5,000 5-15 years
Furniture and furnishings 5,000 10 years
L. Infrastructure
The Town includes long-lived improvements to roads, water and sewer systems as
capital assets in the Government-wide statements. Infrastructures are reported at
historical costs and are depreciated using the straight-line method over their
estimated useful lives.
Capitalization thresholds and estimated useful lives for infrastructures are as
follows:
Estimated
Capitalization Useful
Threshold Life
Road systems $ 10,000 20 years
Water and sewer systems 10,000 40 years
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M. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate
section for deferred outflows of resources. This separate financial statement
element, deferred outflows of resources, represents a consumption of net position
that applies to a future period(s) and so will not be recognized as an outflow of
resources (expense/expenditure) until then. The Town has one item that qualifies
for reporting in this category; the deferred outflow related to pensions reported in
the Statement of Net Position.
In addition to liabilities, the statement of net position will sometimes report a
separate section for deferred inflows of resources. This separate financial
statement element, deferred inflows of resources, represents an acquisition of net
position that applies to a future period(s) and therefore, will not be recognized as
an inflow of resources (revenue) until that time. The Town has two items that
qualifies for reporting in this category; the deferred inflow related to pensions
reported in the Statement of Net Position and the deferred inflow related to
prepaid property taxes reported in each applicable governmental fund.
N. Vested Employee Benefits
Employees accrue (earn) vacation leave based on the number of years employed
up to a maximum of 20 days a year. Upon separation from service, employees are
paid for unused vacation time.
Employees accrue (earn) sick leave at the rate of one day per month and may
accumulate such credits up to a total of 120 days. Employees who retire apply
any unused sick leave to pay for individual cost employee health insurance
benefits and potentially add accumulated sick time to be credited to their service
time in the New York State Retirement System. In 2017, the Town has recognized
a liability of $527,053 based on accumulated sick time balances currently being
spent down by retirees and accumulated sick time balances of current Town
employees who have reached minimum retirement age and would be eligible to
apply accumulated sick time towards the payment of health insurance premiums.
The balance is allocated to a current ($10,442) and long-term ($516,611) liability
in the Government-wide statements. The liability for accrued vacation time is
reflected in the Government-wide statements as a long-term liability.
In addition to providing pension benefits, the Town of Ithaca provides health
insurance coverage for retired employees. Substantially all of the Town's
employees may become eligible for these benefits if they reach normal retirement
age while working for the Town. Health care benefits are provided through an
insurance company whose premiums are based on the benefits paid during the
year for the community. These benefits are further discussed in Note 9.
O. Unemployment Insurance
As of January 1, 1978, Town employees are covered by unemployment insurance.
The Town has chosen to discharge its liability to the New York State
Unemployment Insurance Fund by means of the benefit reimbursement method.
This is a dollar-for-dollar reimbursement to the Unemployment Insurance Fund
for the benefits paid to former employees and charged to the Town's account. The
Town is exempt from federal unemployment insurance tax.
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P. Deferred Compensation
The Town offers their employees a Deferred Compensation Plan (the Plan)
created in accordance with Internal Revenue Code Section 457. The Plan, which
is available to all eligible participants, permits participants to defer a portion of
their salary (100% of gross wages not to exceed $18,000 or $24,000 for
employees over the age of 50 to allow for catch up contributions) until future
years. Amounts deferred under the Plan are not available to the employee until
termination, retirement, death or unforeseeable emergency.
Effective, January 1, 1998, all amounts of compensation deferred under the Plan,
all property and rights purchased with the amounts, and all income attributable to
these amounts are the sole property of the employee. As required, the Town
Supervisor is the Chairman of the Town's Deferred Compensation Committee and
Trustee.
Q. Risk Retention
The Town of Ithaca is exposed to various risks of loss related to employee injury.
During 1996 the Town established reservations of fund balance to finance certain
uninsured risks of loss in the interest of lower annual insurance costs. Claims that
will be paid from these reserves are for small employee medical claims. During
the year ended December 31, 2017, $15,329 was paid out on behalf of the
employees.
R. Restricted Resources
When an expense is incurred for purposes for which both restricted and
unrestricted net position is available, it is the Town's policy to apply restricted
funds before unrestricted funds, unless otherwise prohibited by legal
requirements.
S. Equity Classification
1. Government-wide Statements
Equity is classified as net position and displayed in three components:
• Invested in Capital Assets, Net of Related Debt
Consists of capital assets including restricted capital assets, net of
accumulated depreciation and reduced by the outstanding balances of any
bonds, mortgages, notes or other borrowings that are attributable to the
acquisition, construction, or improvement of those assets.
• Restricted Net Position
Consists of net position with constraints placed on the use either by 1)
external groups such as creditors, grantors, contributors, or laws or
regulations of other governments; or 2) law through constitutional
provisions or enabling legislation.
• Unrestricted Net Position
All other net position that does not meet the definition of "restricted" or
"invested in capital assets, net of related debt."
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2. Fund Financial Statements
During the year ending December 31, 2011, the Town implemented
Governmental Accounting Standards Board (GASB) Statement No. 54, Fund
Balance Reporting and Governmental Fund Type Definitions. Statement No.
54 changes the terminology and classification of fund balance to reflect
spending constraints on resources, rather than availability for appropriation to
provide users more consistent and understandable information about a fund's
net resources. Constraints are broken down into five different classifications:
nonspendable, restricted, committed, assigned, and unassigned. The
classifications serve to inform readers of the financial statements of the extent
to which the government is bound to honor constraints on the specific
purposes for which resources in a fund can be spent.
Governmental fund equity is classified as fund balance. In the fund basis
statements there are five classifications of fund balance:
• Nonspendable Fund Balance
Consists of assets that are inherently nonspendable in the current period
either because of their form or because they must be maintained intact,
including prepaid items, inventories, long-term portions of loans
receivable, financial assets held for resale and principal of endowments.
The Town's nonspendable fund balance is comprised of prepaid expenses.
• Restricted Fund Balance
Consists of amounts that are subject to externally enforceable legal
purpose restrictions imposed by creditors, grantors, contributors or laws or
regulations of other governments; or imposed by law through
constitutional provisions or enabling legislation. The Town's restricted
fund balance includes a general purpose benefit reserve, a parks and open
space plan reserve, a highway equipment reserve and a reserve for
cemetery maintenance.
• Committed Fund Balance
Consists of amounts that are subject to a purpose constraint imposed by
formal action of the Town's highest level of decision making authority
(the Town Board) before the end of the fiscal year and that require the
same level of formal action to remove the constraint.
• Assigned Fund Balance
Consists of amounts that are subject to a purpose constraint that represents
an intended use established by the government's highest level of decision
making authority or by their designated body or official. In funds other
than the General Fund, the Town's assigned fund balance represents the
residual amount of fund balance. In the General Fund, assigned fund
balance represents the portion of fund balance appropriated for the ensuing
year's budget.
• Unassigned Fund Balance
Represents the residual classification of the government's general fund
and could report a surplus or a deficit. In funds other than the general
fund, the unassigned classification is used only to report a deficit balance
resulting from overspending for specific purposes for which amounts had
been restricted, committed or assigned.
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3. Order of Use of Fund Balance
The Town's policy is to apply expenditures against nonspendable fund
balance, restricted fund balance, committed fund balance, assigned fund
balance and unassigned fund balance at the end of the fiscal year. For all
funds, nonspendable fund balances are determined first and then restricted
fund balances for specific purposes are determined. Any remaining fund
balance amounts for funds other than the General Fund are classified as
committed or assigned fund balance. In the General Fund, committed fund
balance is determined next and then assigned fund balance. The remaining
amounts are reported as unassigned. Assignments of fund balance cannot
cause a negative unassigned fund balance.
4. Fund Financial Statements - Restricted Fund Balance
• The General Town-Wide Fund equity includes reserve funds established
for the purpose of future park development and purchasing rights as
outlined in the Town's Open Space Plan. The balance at the end of 2017
was $827,661. This Reserve Fund was designated by Board Resolution
No. 170 of October 2, 1997. Interest earnings and additional funding for
the year both increased the Reserve Fund.
• The General Part-Town Highway Fund equity includes reserve funds
established for the replacement of highway machinery. The balance at the
end of 2017 was $250,000. This Highway Equipment Reserve Fund was
designated by Board resolution No. 193 of November 8, 1984, and any
unexpended appropriation for machinery at year end is to be transferred to
the Reserve Fund. The Reserve Fund is also increased by interest earned
for the year.
• The General Town-Wide Fund, the General-Part Town Fund, the General
Part-Town Highway Fund, the Water Fund, and the Sewer Fund equity
include funds established for fiscally managing annual economic increases
and decreases in employee fringe benefits (e.g. NYS Retirement Costs,
Health Insurance). The aggregate balance at the end of 2017 was
$354,362. This Reserve Fund was established at the June 13, 2005 Town
Board meeting under Board Resolution No. 084. The reserve is funded on
an annual basis as assessed by the Town Board. The reserve also is
increased by interest earned for the year. The balance by fund is as
follows:
General Town-Wide Fund $ 169,807
General Part-Town Fund 69,389
General Part-Town Highway Fund 79,321
Water Fund 23,811
Sewer Fund 12,034
$ 354,362
• The General Town-Wide Fund equity includes reserve funds designated
for the maintenance of the Pine Tree Wildlife Preserve, donated to the
Town by a local family in 2013. In conjunction with the donation of the
land, the amount of $40,000 was donated to provide for future
maintenance of the preserve. As of December 31, 2017, the balance of the
reserve totaled $40,129.
• In 2014, the Town purchased development rights to Indian Creek Farm
with financial assistance through a grant provided by New York State. The
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grant included $10,000 to be held in reserve by the Town, designated for
future stewardship of Indian Creek Farm lands. The reserve is reflected in
the General Townwide Fund and had a balance of$9,844 at December 31,
2017.
• The Inlet Valley Cemetery Fund reserve includes funds provided for the
maintenance of the cemetery. The balance at the end of 2017 was $0.
T. Inter-fund Transfers
The operations of the Town give rise to certain transactions between funds,
including transfers to provide services and construct assets. The amounts reported
on the Statement of Revenues, Expenditures and Changes in Fund Balance-
Governmental Funds for inter-fund transfers have been eliminated for the
Statement of Activities. A detailed description of the individual fund transfers
that occurred during the year is provided subsequently in these Notes.
U. New Accounting Pronouncements
GASB Statement No. 75
In June 2015, the GASB issued Statement No. 75, "Accounting and Financial
Reporting for Postemployment Benefits Other Than Pensions". The statement
replaces the requirements of GASB Statement No. 45, "Accounting and Financial
Reporting by Employers for Postemployment Benefits Other Than Pensions".
Among other things, Statement 75 requires governments to report a liability on
the face of the financial statements for the OPEB that they provide and requires
governments in all types of OPEB plans to present more extensive note
disclosures and required supplementary information about their OPEB liabilities.
The Town is required to adopt GASB Statement No. 75 for its 2018 financial
statements.
GASB Statement No. 83
In November 2016, the GASB issued Statement No. 83, "Certain Asset
Retirement Obligations". This Statement addresses accounting and financial
reporting for certain asset retirement obligations (AROs). An ARO is a legally
enforceable liability associated with the retirement of a tangible capital asset. A
government that has legal obligations to perform future asset retirement activities
related to its tangible capital assets should recognize a liability based on the
guidance in this Statement. The Town is required to adopt GASB Statement No.
83 for its 2019 financial statements.
GASB Statement No. 84
In January 2017, the GASB issued Statement No. 84, "Fiduciary Activities". This
Statement's objective is to improve guidance regarding the identification of
fiduciary activities for accounting and financial reporting purposes and how those
activities should be reported. This Statement establishes criteria for identifying
fiduciary activities of all state and local governments. The focus of the criteria
generally is on (1) whether a government is controlling the assets of the fiduciary
activity and (2) the beneficiaries with whom a fiduciary relationship exists.
Separate criteria are included to identify fiduciary component units and
postemployment benefit arrangements that are fiduciary activities. The Town is
required to adopt GASB Statement No. 84 for its 2019 financial statements.
GASB Statement No. 85
In March 2017, the GASB issued Statement No. 85, "Omnibus 2017". This
Statement's objective is to address practice issues that have been identified during
implementation and application of certain GASB Statements. This Statement
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addresses a variety of topics including issues related to blending component units,
goodwill, fair value measurement and application, and postemployment benefits
(pensions and other postemployment benefits [OPEB]). Specifically, this
Statement addresses the following topics:
• Blending a component unit in circumstances in which the primary
government is a business-type activity that reports in a single column
for financial statement presentation.
• Reporting amounts previously reported as goodwill and "negative"
goodwill.
• Classifying real estate held by insurance entities.
• Measuring certain money market investments and participating
interest-earning investment contracts at amortized cost.
• Timing of the measurement of pension or OPEB liabilities and
expenditures recognized in financial statements prepared using the
current financial resources measurement focus.
• Recognizing on-behalf payments for pensions or OPEB in employer
financial statements.
• Presenting payroll-related measures in required supplementary
information for purposes of reporting by OPEB plans and employers
that provide OPEB.
• Classifying employer-paid member contributions for OPEB.
• Simplifying certain aspects of the alternative measurement method of
OPEB.
• Accounting and financial reporting for OPEB provided through certain
multiple-employer defined benefit OPEB plans.
The Town is required to adopt GASB Statement No. 85 for its 2018 financial
statements.
GASB Statement No. 86
In May 2017, the GASB issued Statement No. 86, "Certain Debt Extinguishment
Issues". This Statement's primary objective is to improve consistency in
accounting and financial reporting for in-substance defeasance of debt by
providing guidance for transactions in which cash and other monetary assets
acquired with only existing resources—resources other than the proceeds of
refunding debt—are placed in an irrevocable trust for the sole purpose of
extinguishing debt. This Statement also improves accounting and financial
reporting for prepaid insurance on debt that is extinguished and notes to financial
statements for debt that is defeased in substance. The Town is required to adopt
GASB Statement No. 86 for its 2018 financial statements.
GASB Statement No. 87
In June 2017, the GASB issued Statement No. 87, "Leases". This Statement
requires that government lessees:
• Recognize the following: (a) a lease liability and (b) an intangible asset
representing the lessee's right to use the leased asset; and
• Report in its financial statements: (a) amortization expense for using the
lease asset over the shorter of the term of the lease or the useful life of the
underlying asset, (b) interest expense on the lease liability and (c) note
disclosures about the lease.
This Statement requires that government lessors:
• Recognize: (a) a lease receivable and (b) a deferred inflow of resources
and continue to report the leased asset in its financial statements; and
• Report in its financial statements: (a) lease revenue, recognized over the
term of the lease, corresponding with the reduction of the deferred inflow,
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(b) interest income on the receivable; and (c) note disclosures about the
lease.
The Town is required to adopt GASB Statement No. 87 for its 2020 financial
statements.
GASB Statement No. 88
In April 2018, the GASB issued Statement No. 88, "Certain Disclosures Related
to Debt, Including Direct Borrowings and direct Placements." This Statement's
objective is to clarify which liabilities governments should include in their note
disclosures related to debt. This Statement requires that all debt disclosures
present direct borrowings and direct placements of debt separately from other
types of debt. This Statement also requires governments to disclose additional
essential debt-related information for all types of debt, including:
• Amounts of unused liens of credit
• Assets pledged as collateral for debt
• Terms specified in debt agreements related to significant:
o Events of default with finance-related consequences
o Termination events with finance-related consequences
o Subjective acceleration clauses
The Town is required to adopt GASB Statement No. 88 for its 2019 financial
statements.
GASB Statement No. 89
In June 2018, the GASB issued Statement No. 89, "Accounting for Interest Cost
Incurred before the End of a Construction Period." This Statement's objectives
are (1) to enhance the relevance and comparability of information about capital
assets and the cost of borrowing for a reporting period and (2) to simplify
accounting for interest cost incurred before the end of a construction period. For
financial statements prepared using the economic resources measurement focus,
interest cost incurred before the end of a construction period should be recognized
as an expense in the period in which the cost is incurred. Such interest cost
should not be capitalized as part of the historical cost of a capital asset. For
financial statements prepared using the current financial resources measurement
focus, interest incurred before the end of a construction period should continue to
be recognized as an expenditure on a basis consistent with governmental fund
accounting principles.
The Town is required to adopt GASB Statement No. 88 for its 2020 financial
statements.
GASB Statement No. 90
In August 2018, the GASB issued Statement No. 90, "Majority Equity Interests."
This Statement's primary objectives are to improve the consistency and
comparability of reporting a government's majority equity interest in a legally
separate organization and to improve the relevance of financial statements
information for certain component units. It defines a majority equity interest and
specifies that a majority equity interest in a legally separate organization should
be reported as an investment if a government's holding of the equity interest
meets the definition of an investment. A majority equity interest that meets the
definition of an investment should be measured using the equity method, unless it
is held by a special-purpose government engaged only in fiduciary activities, a
fiduciary fund, or an endowment (including permanent and term endowments) or
permanent fund. Those governments and funds should measure the majority
equity interest at fair value.
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The Town is required to adopt GASB Statement No. 90 for its 2019 financial
statements.
V. Non-Cash Capital and Related Financing Activities -Proprietary Funds
The Water Fund recorded debt and a receivable of$2,053,750 related to the Town
of Ithaca's proportionate share of bond liabilities related to the Southern Cayuga
Intermunicipal Water Commission. This activity is not reflected in the Statement
of Cash Flows for Proprietary Funds.
NOTE 2 —EXPLANATION OF CERTAIN DIFFERENCES BETWEEN
GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE
STATEMENTS
Due to the differences in the measurement focus and basis of accounting used in the
governmental fund statements and the Government-wide statements, certain financial
transactions are treated differently. The differences result primarily from the
economic focus of the Statement of Activities, compared with the current financial
resources focus of the Governmental Funds.
A. Total Fund Balances of Governmental Funds vs. Net Position of Governmental
Activities:
Total fund balances of the Town's governmental funds differ from "net position"
of governmental activities reported in the Statement of Net Position. This
difference primarily results from the additional long-term economic focus of the
Statement of Net Position versus the solely current financial resources focus of
the Governmental Fund Balance Sheet.
B. Explanation of Difference between Governmental Funds Operating Statement and
the Statement of Activities:
Differences between the Governmental Funds Statement of Revenues,
Expenditures and Changes in Fund Balance and the Statement of Activities fall
into one of three broad categories. The amounts shown below represent these
differences as follows:
• Long-term revenue differences arise because Governmental Funds report
revenues only when they are considered "available,"whereas the Statement of
Activities reports revenues when earned. Differences in long-term expenses
arise because Governmental Funds report on a modified accrual basis,
whereas the accrual basis of accounting is used on the Statement of Activities.
• Capital related differences include the difference between proceeds for the
sale of capital assets reported on Governmental Fund Statements and the gain
or loss on the sale of assets as reported on the Statement of Activities, and the
difference between recording an expenditure for the purchase of capital items
in the Governmental Fund Statements and depreciation expense on those
items as recorded in the Statement of Activities.
• Long-term debt transaction differences occur because both interest and
principal payments are recorded as expenditures in the Governmental Fund
statements, whereas interest payments are recorded in the Statement of
Activities as incurred, and principal payments are recorded as a reduction of
liabilities in the Statement of Net Position.
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The basic financial statements contain a detailed reconciliation of 1) the items
creating the differences between fund balance reported in the Governmental Fund
Statements and net position reported on the Statement of Net Position and 2) the
items creating the differences between the change in fund balance reported in the
Governmental Fund Statements and the change in net position reported in the
Statement of Activities.
NOTE 3 —CASH
The Town of Ithaca's investment policies are governed by State statutes, as
previously described in these Notes. Deposits are valued at cost or cost plus
interest and are categorized as either:
1. Insured or collateralized with securities held by the entity or by its agent in the
entity's name;
2. Collateralized with securities held by the pledging financial institution's trust
department or agency in the entity's name; or
3. Uncollateralized.
Total financial institution (bank) balances at December 31, 2017, per the bank,
were $16,556,112.
1 2 3
Governmental funds 12.947.412 $ $
Enterprise funds 3261.459 $ - $ -
Agency funds $ 347,241 $ - $ -
NOTE 4 —INTER-FUND ACTIVITY
Inter-fund receivables and payables at December 31, 2017, were as follows:
Inter-Fund Inter-Fund
Fund Type Receivables Payables
General town-wide $ 92,213 $ 56,088
Highway 87,149 10,085
Water 1,980,305 55,045
Sewer - 58,144
Capital projects - 1,980,305
$ 2,159,667 $ 2,159,667
Inter-fund revenues and expenditures at December 31, 2017, were as follows:
Inter-Fund Inter-Fund
Fund Type Revenues Expenditures
General town-wide $ 655,665 $ 258,295
General part-town 181 81,100
Highway - 378,225
Water 817,789 38,078
Sewer - 175,500
Capital projects 95,500 888,134
Risk retention - -
Non-major 250,197 -
$ 1,819,332 $ 1,819,332
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NOTE 5 -CAPITAL ASSETS
Capital asset balances and activity for the year ended December 31, 2017, were as follows:
Beginning Disposals & Ending
Balance Additions Reclassifications Balance
Governmental Funds
CAPITAL ASSETS THAT ARE
NOT DEPRECIATED:
Land $ 599,780 $ - $ - $ 599,780
Construction in progress 68,696 292,770 - 361,466
TOTAL NON-DEPRECIABLE
HISTORICAL COST 668,476 292,770 - 961,246
CAPITAL ASSETS THAT ARE DEPRECIATED:
Buildings 5,048,915 - - 5,048,915
Equipment and machinery 5,582,608 501,915 356,564 5,727,959
Furniture and furnishings 209,179 - - 209,179
Non-building improvements 1,010,983 13,077 - 1,024,060
Infrastructures 5,407,576 447,888 - 5,855,464
TOTAL DEPRECIABLE HISTORICAL COST 17,259,261 962,880 356,564 17,865,577
LESS ACCUMULATED DEPRECIATION:
Buildings 1,779,588 149,975 - 1,929,563
Equipment and machinery 2,972,579 533,722 205,222 3,301,079
Furniture and furnishings 200,385 2,549 - 202,934
Non-building improvements 345,847 38,712 - 384,559
Infrastructures 883,744 273,295 - 1,157,039
TOTAL ACCUMULATED DEPRECIATION 6,182,143 998,253 205,222 6,975,174
TOTAL HISTORICAL COST, net $ 11,745,594 $ 257,397 $ 151,342 $ 11,851,649
Depreciation was charged to governmental functions as follows:
General government support $ 113,186
Transportation 614,770
Culture and recreation 98,491
Home and community services 171,806
Total Depreciation Expense $ 998,253
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Beginning Disposals & Ending
Balance Additions Reclassifications Balance
Enterprise Funds
CAPITAL ASSETS THAT ARE
NOT DEPRECIATED:
Construction in progress $ 466,363 $ 156,853 $ 743 $ 622,473
CAPITAL ASSETS THAT ARE DEPRECIATED:
Equipment and machinery 796,172 167,305 - 963,477
Infrastructures 16,598,378 818,533 - 17,416,911
TOTAL DEPRECIABLE HISTORICAL COST 17,394,550 985,838 - 18,380,388
LESS ACCUMULATED DEPRECIATION:
Equipment and machinery 97,661 112,872 - 210,533
Infrastructures 2,461,225 418,370 - 2,879,595
TOTAL ACCUMULATED DEPRECIATION 2,558,886 531,242 - 3,090,128
TOTAL HISTORICAL COST, net $ 15,302,027 $ 611,449 $ 743 $ 15,912,733
Depreciation was charged to enterprise funds as follows:
Sewer fund $ 135,391
Water fund 395,851
Total Depreciation Expense $ 531,242
NOTE 6—LIABILITIES
A. Pension Plans
Plan Description
The Town of Ithaca participates in the New York State and Local Employees'
Retirement System (ERS) and the Public Employees' Group Life Insurance Plan
(Systems). These are cost-sharing multiple-employer retirement systems. The
Systems provide retirement benefits as well as death and disability benefits.
Obligations of employers and employees to contribute and benefits to employees
are governed by the New York State Retirement and Social Security Law
(NYSRSSL). As set forth in the NYSRSSL, the Comptroller of the State of New
York (Comptroller) serves as sole trustee and administrative head of the Systems.
The Comptroller shall adopt and may amend rules and regulations for the
administration and transaction of the business of the Systems and for the custody
and control of their funds. The Systems issue a publicly available financial report
that includes financial statements and required supplementary information. That
report may be obtained by writing to the New York State and Local Retirement
Systems, Gov. Alfred E. Smith State Office Building, Albany, NY 12244.
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Funding Policy
The Systems are noncontributory except for employees who joined the New York
State and Local Employees' Retirement System after July 27, 1976 who
contribute 3% of their salary for their first 10 years in the system, and employees
who joined on or after January 1, 2010 who generally contribute 3% percent of
their salary for their entire length of service. Under the authority of the
NYSRSSL, the Comptroller shall certify annually the rates expressed as
proportions of member payroll and employer contributions, used in computing the
contributions required to be made by employers to the pension accumulation fund.
Chapter 126 adds Article 19 "Benefits Enhancements" of the New York State and
Local Employees Retirement System. An Eligible Tier III or IV member with ten
or more years of membership or ten years credited service will not be required to
contribute to the Retirement System. Effective in 2000, the Town adopted
Section 41j of the Retirement System. This allows a retiring municipal employee
to add service credit by using accumulated sick time.
The Town of Ithaca is required to contribute at an actuarially determined rate.
The required contributions for the current year and four preceding years were:
ERS
2017 $ 459,827
2016 $ 513,481
2015 $ 548,769
2014 $ 570,512
2013 $ 602,622
Town contributions made to the Systems were equal to 100% of the contributions
required for each year. Since 1989, the Systems' billings have been based on
Chapter 62 of the Laws of 1989 of the State of New York. This legislation
requires participating employers to make payments on a current basis, while
amortizing existing unpaid amounts relating to the Systems' fiscal years ended
March 31, 1988 and 1989 (which otherwise were to have been paid on June 30,
1989 and 1990, respectively) over a 17-year period, with an 8.75% interest factor
added. Local governments were given the option to prepay this liability. The
Town's total unpaid liability at the end of 2017 fiscal year was $0.
a. Southern Cayuga Lake Intermunicipal Water Commission Pension Plan
The Southern Cayuga Lake Intermunicipal Water Commission's payroll is
prepared through the Town of Ithaca, resulting in the New York State and
Local Retirement Plan billings being a combination of the Town's and the
Water Commission's. The Water Commission is remitted along with the
Town's share.
Pension Liabilities and Deferred Outflows and Inflows of Resources Related
to Pensions
At December 31, 2017, the Town reported the following liability for its
proportionate share of the net pension liability for the Systems. The net pension
liability was measured as of March 31, 2017. The total pension liability used to
calculate the net pension liability was determined by an actuarial valuation.
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Measurement date March 31, 2017
Net pension liability $ 1,036,325
Town's portion of the Plan's total net pension liability 0.011%
At year end December 31, 2017, the Town recognized pension expenses of
$624,204. The Town reported deferred outflows of resources related to pensions
from the following sources:
Deferred
Outflows of
Resources
Differences between expected and actual experience $ 25,970
Changes of assumptions 354,047
Net difference between projected and actual
investment earnings on pension plan investments 206,996
Changes in proportion and differences between
employer contributions and proportionate share of
contributions 87,822
Employer contributions subsequent to the measurement date 459,827
Total $ 1,134,662
The Town reported deferred inflows of resources related to pensions from the
following sources:
Deferred
Inflows of
Resources
Differences between expected and actual experience $ 157,372
Changes of assumptions -
Net difference between projected and actual
investment earnings on pension plan investments -
Changes in proportion and differences between
employer contributions and proportionate share of
contributions 13,485
Total $ 170,857
The Town's contributions subsequent to the measurement date for the Plans
amounted to $459,827.
The Town's contributions subsequent to the measurement date will be recognized
as a reduction of the net pension liability in the year ended December 31, 2018.
The Town's balances of deferred outflows and inflows of resources related to
pension will be recognized in the pension expense as follows:
2018 $ 218,934
2019 218,934
2020 194,491
2021 ( 128,380)
Total $ 503,979
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Actuarial Assumptions
The Town's total pension liability as of the measurement date was determined by
using an actuarial valuation as of April 1, 2016, with updated procedures used to
roll forward the total pension liability to March 31, 2017. The actuarial
valuations used the following actuarial assumptions:
Actuarial cost method Entry age normal
Inflation 2.5%
Investment rate of return 7.0%
Salary scale 3.8%
Projected COLAs 1.3%
Decrement tables 04/01/10-03/31/15
Annuitant mortality rates are based on April 1, 2010 —March 31, 2015 System's
experience with adjustments for mortality improvements based on the Society of
Actuaries Scale MP-2014.
The Town's long-term rate of return on pension plan investments was determined
using a building block method in which best estimate ranges of expected future
real rates of return (expected returns net of investment expense and inflation) are
developed for each major asset class. These ranges are combined to produce the
long-term expected rate of return by weighting the expected future real rates of
return by each of the target asset allocation percentages and by adding expected
inflation. Best estimate of the arithmetic real rates of return for each major asset
class included in the target asset allocation at the valuation date of March 31,
2017 are as follows:
Long-Term
Expected Real
Asset Class Target Allocation Rate of Return
Domestic equity 36% 4.55%
International equity 14% 6.35%
Privet equity 10% 7.75%
Real estate 10% 5.80%
Absolute return strategies 2% 4.00%
Opportunistic portfolio 3% 5.89%
Real assets 3% 5.54%
Bonds and mortgages 17% 1.31%
Cash 1% -0.25%
Inflation-indexed bonds 4% 1.50%
100%
Discount rate
The Discount rate used to calculate the total pension liability was 7.0%. The
projection of cash flows used to determine the discount rate assumes that the
contributions from plan members will be made at the current contributions rates
and that contributions from employers will be made at statutorily required rates,
actuarially determined. Based upon the assumptions, the System's fiduciary net
position was projected to be available to make all projected future benefit
payments of current plan members. Therefore, the long term expected rate of
return on pension plan investments was applied to all periods of projected benefit
payments to determine the total pension liability.
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Sensitivity of the Proportionate Share of the Net Pension Liability to the
Discount Rate Assumption
The following tables present the Town's proportionate share of the net pension
liability/(asset) calculated using the discount rate of 7.0%, as well as what the
Town's proportionate share of the net pension liability would be if it were
calculated using a discount rate that is one percentage point lower (6.0%) or one
percentage point higher(8.0%) that the current rate:
Current
1% Decrease Assumption 1% Increase
(6.0%) (7.0%) (8.0%)
Town's proportionate share
of the net pension (asset)/liability $ 3,309,824 $ 1,036,325 $ ( 885,910)
Pension Plan Fiduciary Net Position
The components of the current-year net pension liabilities of the employers as of
March 31, 2017 were as follows:
Employers' total pension liability $ ( 177,400,586,000)
Fiduciary net position 168,004,363,000
Employers' net pension liability $ ( 9,396,223,000)
Ratio of Plan net position to the
employers' total pension asset/(liability) 94.7%
B. Short-Term Debt
Liabilities for bond anticipation notes (BANs) are generally accounted for in the
Capital Projects Fund. The notes or renewal thereof may not extend more than
five years beyond the original date of issue unless a portion is redeemed within
five years and within each 12-month period thereafter. For short-term financing,
the Town of Ithaca redeems (pays down) one-fifth (1/5) of the original BAN
borrowing.
State law requires that BANs issued for capital purposes be converted to long-
term obligations within five years after the original issue date. However, BANs
issued for assessable improvement projects may be renewed for period's
equivalent to the maximum life of the permanent financing, provided that
stipulated annual reductions of principal are made.
As of December 31, 2017, temporary financing in outstanding bond anticipation
notes totaled $0.
C. Long-Term Debt
Bonds: The Town of Ithaca borrows money in order to acquire land or equipment
or construct buildings and improvements. This enables the cost of these capital
assets to be borne by the present and future taxpayers.
At December 31, 2017, the total principal indebtedness outstanding of the Town
of Ithaca aggregated $12,822,750. Of this amount, $3,221,930 was subject to the
Town's constitutional debt limit and represented 3.47% of the Town's debt limit.
- 34 -
Further calculations disclosed that the Town of Ithaca meets the 7% indebtedness
requirement and has not exhausted its borrowing and repayment abilities.
The following is a summary of the Town of Ithaca's outstanding serial bonds for
the year ended December 31, 2017:
Original
Date Original Interest Maturity Outstanding
Description of Issue Amount Rate Date 12/31/2017
GENERAL TOWNWIDE FUND
2011 Public Improvement 9/1/11 $ 300,000 2.25% 9/1/21 $ 120,000
2013 Public Improvement 8/1/13 790,000 2.00% 8/1/23 522,000
WATER FUND
2004 Public Improvement 2/12/04 1,000,000 3.88% 2/12/19 134,000
2009 Public Improvement 10/1/09 1,125,000 2.75% 10/1/24 585,000
2011 Public Improvement 9/1/11 2,000,000 2.25% 9/1/31 1,565,000
2013 Public Improvement 8/1/13 1,420,000 2.00% 8/1/23 1,052,000
2014 Public Improvement 12/30/14 950,000 2.00% 12/15/29 1,698,000
2014 Refunding Bond 12/30/14 910,000 2.00% 5/15/24 685,000
2015 Public Improvement 11/13/15 2,150,000 2.00% 10/15/30 1,902,000
SCLIWC serial bonds various 3,763,000 various various 2,053,750
HIGHWAY FUND
2011 Public Improvement 9/1/11 350,000 2.25% 9/1/21 140,000
2013 Public Improvement 8/1/13 1,240,000 2.00% 8/1/23 891,000
2014 Public Improvement 12/30/14 950,000 2.00% 12/15/29 767,000
2015 Public Improvement 11/13/15 $ 800,000 2.00% 10/15/30 708,000
Total Serial Bonds Payable $ 12,822,750
Interest on long-term debt paid during the year was:
Interest paid $ 314,012
Add interest accrued- current year 72,446
Less interest accrued-prior year ( 78,594)
$ 307,864
Interest expense has been allocated to the following governmental functions:
General $ 9,452
Transportation 85,167
$ 94,619
Interest expense has been allocated to the following enterprise funds:
Water fund $ 213,245
- 35 -
Long-term liability balances and activity for the year are summarized below:
Beginning Ending
Governmental Funds Balance Issued Redeemed Balance
Serial bonds $ 3,579,882 $ - $ ( 357,952) $ 3,221,930
Total serial bonds and $ 3,579,882 $ - $ ( 357,952) $ 3,221,930
Other liabilities:
Compensated absences $ 144,706 $ 10,070 $ - $ 154,776
Net pension liability 1,677,531 - ( 723,909) 953,622
Convertible sick/personal time (1) 453,097 73,956 - 527,053
Other post-employment benefits 4,563,764 793,327 - 5,357,091
Total long-term liabilities $ 10,418,980 $ 877,353 $ ( 1,081,861) $ 10,214,472
(1) Value of accumulated sick/personal time that may be used by retirees to offset
retiree portion of health insurance premiums. See Note 9.
Beginning Ending
Enterprise Funds Balance Issued Redeemed Balance
Serial bonds $ 8,278,118 $ - $ ( 731,048) $ 7,547,070
SCLIWC serial bonds 2,438,000 - ( 384,250) 2,053,750
Total serial bonds and
bond anticipation notes $ 10,716,118 $ - $ ( 1,115,298) $ 9,600,820
Other liabilities:
Compensated absences $ 16,103 $ 1,696 $ - $ 17,799
Net pension liability 156,669 - ( 73,966) 82,703
Convertible sick/personal time(1) - - - -
Other post-employment benefits 507,858 108,199 - 616,057
Total long-term liabilities $ 11,396,748 $ 109,895 $ ( 1,189,264) $ 10,317,379
(1) Value of accumulated sick/personal time that may be used by retirees to offset
retiree portion of health insurance premiums. See Note 9.
Activity for compensated absences is shown at net due to the impracticability of
determining these amounts separately. Payments of compensated absences are
dependent upon future factors and, therefore, the timing of such payments cannot
be determined. Compensated absences are reflected as a long-term liability in the
Statement of Net Position.
The following is a summary of the maturity of total long-term indebtedness
(excluding SCLIWC bonds):
- 36 -
Serial Bonds Year Principal Interest Total
2018 $ 1,047,000 $ 288,643 $ 1,335,643
2019 1,082,000 260,569 1,342,569
2020 1,020,000 236,619 1,256,619
2021 1,040,000 212,769 1,252,769
2022 990,000 183,547 1,173,547
2023-2027 3,815,000 560,006 4,375,006
2028-2031 1,775,000 103,769 1,878,769
Total Serial Bonds $ 10,769,000 $ 1,845,922 $ 12,614,922
The following long-term debt has been authorized, but remains unissued at December
31, 2017:
Trumansburg Water Tank Replacement $ 900,000
Park Lane Water Main Replacment 500,000
Sapsucker Woods Water Main Replacement 579,598
Christopher Circle Water Main Replacement 422,319
Total- authorized, but unissued debt $ 2,401,917
NOTE 7—DEBT: SOUTHERN CAYUGA LAKE INTERMUNICIPAL WATER
COMMISSION (SCLIWC)
Per agreement, the Town of Ithaca is a joint obligor of debt used to fund the capital
activities of the Southern Cayuga Lake Intermunicipal Water Commission
(SCLIWC). The Town has recorded a liability for bonds payable in the Water Fund of
$2,053,750 representing the Town's approximate 53% share of the total outstanding
serial bond debt associated with SCLIWC as of December 31, 2017. Historically, and
consistent with the cooperative agreement of the SCLIWC participating
municipalities, the repayment of SCLIWC debt and related interest has been funded
through user fees charged by the Water Commission. Accordingly, the Water Fund
reflects a receivable (due from other governments) of $2,053,750 at December 31,
2017 which reflects the anticipated debt principal payments to be made by SCLIWC.
The following reflects information related to the total serial bond debt for SCLIWC at
December 31, 2017:
Date Original Date of Outstanding
Description of Issue Amount UR Final Maturity 12/31/2017
Joint Water
Improvement 3 5/17/2006 1,000,000 4.66% 5/17/2026 $ 545,000
Joint Water
Improvement 4 10/5/2012 2,600,000 2% - 3% 10/5/2032 2,055,000
Joint Water
Improvement 5 6/12/2013 1,500,000 3%-3.25% 6/12/2033 1,275,000
Total Serial Bonds $ 3,875,000
The following is a summary of the maturity of total long-term indebtedness for
SCLIWC debt:
- 37 -
Year Principal Interest Total
Serial Bonds 2018 $ 235,000 $ 115,410 $ 350,410
2019 240,000 108,522 348,522
2020 245,000 101,559 346,559
2021 245,000 94,496 339,496
2022 260,000 87,433 347,433
2023-2033 2,650,000 438,659 3,088,659
Total Serial Bonds $ 3,875,000 $ 946,079 $ 4,821,079
NOTE 8 —UNRESTRICTED BALANCES
Of the $6,297,028 in unrestricted net position, $1,929,486 has been appropriated by
the Town for 2018 expenditures.
NOTE 9 —POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
Plan Description - The Town of Ithaca administers a single-employer defined benefit
healthcare plan ("the Retiree Health Plan"). The plan provides lifetime healthcare
insurance for eligible retirees and their spouses through the Town's group health
insurance plan, which covers both active and retired members. The Town pays a
portion of retiree's premiums for healthcare insurance based on the number of years
of service to the Town at the time of retirement.
In addition, retiring employees can convert unused sick time to offset portions of
healthcare premiums that are the retiree's responsibility. The Town tracks the
accumulated balances and makes premium payments on behalf of the retirees until the
balances are exhausted.
The Retiree Health Plan does not issue a publicly available financial report.
Funding Policy - The Town contributes a portion of the retiree's healthcare premium
according to the following schedule. For employees whose most recent date of hire is
prior to 1/1/2015, the following percentages apply:
Years of Town
Service Contribution
30 and over 75.0%
25-29 50.0%
15-24 35.0%
5-14 20.0%
less than 5 0.0%
For employees who were hired on or after 1/1/2015, the following percentages apply:
Years of Town
Service Contribution
30 and over 50.0%
25-29 35.0%
10-24 20.0%
less than 10 0.0%
- 38 -
For fiscal year 2017, the Town contributed $47,600 to the plan.
Annual OPEB Cost and Net OPEB Obligation - The Town's annual other
postemployment benefit (OPEB) cost (expense) is calculated based on the annual
required contribution of the employer (ARC). The Town has elected to calculate the
ARC and related information using the alternative measurement method permitted by
GASB Statement 45 for employers in plans with fewer than one hundred total plan
members. The ARC represents a level of funding that, if paid on an ongoing basis, is
projected to cover normal costs each year and to amortize any unfunded actuarial
liabilities (or funding excess) over a period not to exceed thirty years. The following
table shows the components of the Town's annual OPEB cost for the year, the
amount actually contributed to the plan, and changes in the Town's net OPEB
obligation to the Retiree Health Plan.
Annual required contribution $ 1,006,131
Interest on net OPEB obligation 138,962
Adjustment to annual required contribution ( 195,967)
Annual OPEB expense 949,126
Contributions made ( 47,600)
Increase in net OPEB obligation 901,526
Net OPEB obligation-beginning of year 5,071,622
Net OPEB obligation- end of year $ 5,973,148
The Town's annual OPEB cost, the percentage of annual OPEB cost contributed to
the plan, and the net OPEB obligation for fiscal year, 2008 through 2017 are as
follows:
Percentage of Net
Year Annual Annual OPEB OPEB
Ended OPEB Cost Cost Contributed Obligation
12/31/2008 $ 349,422 7.70% $ 322,544
12/31/2009 $ 362,344 11.15% $ 644,482
12/31/2010 $ 375,221 9.16% $ 985,330
12/31/2011 $ 662,956 7.27% $ 1,600,116
12/31/2012 $ 681,399 7.94% $ 2,227,380
12/31/2013 $ 700,217 7.45% $ 2,875,456
12/31/2014 $ 759,159 6.15% $ 3,587,913
12/31/2015 $ 778,752 5.02% $ 4,327,608
12/31/2016 $ 799,093 6.89% $ 5,071,622
12/31/2017 $ 949,126 5.02% $ 5,973,148
Funded Status and Funding Progress - As of December 31, 2017 (actuarial valuation
date of 12/31/17), the actuarial accrued liability for benefits was $8,675,669, all of
which was unfunded. The covered payroll (annual payroll of active employees
covered by the plan) was $3,670,571 and the ratio of the unfunded actuarial accrued
liability to the covered payroll was 236.36%. See the Schedule of Funding Progress
on page 43 for additional details.
The projection of future benefit payments for an ongoing plan involves estimates of
the value of reported amounts and assumptions about the probability of occurrence of
- 39 -
events far into the future. Examples include assumptions about future employment,
mortality, and the healthcare cost trend. Amounts determined regarding the funded
status of the plan and the annual required contributions of the employer are subject to
continual revision as actual results are compared with past expectations and new
estimates are made about the future. The schedule of funding progress, presented as
required supplementary information following the notes to the financial statements,
presents multi-year trend information about whether the actuarial value of plan assets
is increasing or decreasing over time relative to the actuarial accrued liabilities for
benefits.
Methods and Assumptions - Projections of benefits for financial reporting purposes
are based on the substantive plan (the plan as understood by the employer and plan
members) and include the types of benefits provided at the time of each valuation and
the historical pattern of sharing of benefit costs between the employer and plan
members to that point. The methods and assumptions used include techniques that are
designed to reduce the effects of short-term volatility in actuarial accrued liabilities
and the actuarial value of assets, consistent with the long-term perspective of the
calculations.
The following simplifying assumptions were made:
Retirement age for active employees Based on the historical average retirement age
for the covered group, active plan members were assumed to retire at age 62, or at the
first subsequent year in which the member would qualify for benefits.
Marital status Marital status of members at the calculation date was assumed to
continue throughout retirement.
Mortality Life expectancies were based on mortality tables from the National Center
for Health Statistics. The 2009 United States Life Tables for Males and for Females
were used.
Turnover Non-group-specific age-based turnover data from GASB Statement 45
was used as the basis for assigning active members a probability of remaining
employed until the assumed retirement age and for developing an expected future
working lifetime assumption for purposes of allocating to periods the present value of
total benefits to be paid.
Healthcare cost trend rate The expected rate of increase in healthcare insurance
premiums was based on current premium rates and projections of the Office of the
Actuary at the Centers for Medicare & Medicaid Services. A rate of 7.8 percent was
used initially, reduced to an ultimate rate of 7.0 percent after six years.
Health insurance premiums 2014 health insurance premiums for retirees were used
as the basis for calculation of the present value of total benefits to be paid.
Inflation rate The expected long-term inflation assumption of 2.8 percent was based
on projected changes in the Consumer Price Index for Urban Wage Earners and
Clerical Workers (CPI-W) in The 2014 Annual Report of the Board of Trustees of the
Federal Old-age and survivors' insurance and disability insurance trust funds for an
intermediate growth scenario.
Payroll growth rate The expected long-term payroll growth rate was assumed to
equal 2.0%.
Based on the historical and expected returns of the Town's short-term investment
portfolio, a discount rate of 2.74 percent was used. In addition, a simplified version of
- 40 -
the entry age actuarial cost method was used. The unfunded actuarial accrued liability
is being amortized as a level percentage of projected payroll on an open basis. The
remaining amortization period at December 31, 2017, was twenty-three years.
In addition to the plan described above, retiring employees can convert a portion of
unused sick and vacation time to offset portions of healthcare premiums that are the
retiree's responsibility. The Town tracks the accumulated balances and makes
premium payments on behalf of the retirees until the balances are exhausted. The
Town estimates its liability based on an analysis of accumulated sick and vacation
time for current retirees and employees who have reached retirement age (55). At
December 31, 2017 there were two retirees spending down a cumulative balance of
$16,604 and fifteen employees who had reached retirement age with a cumulative
balance of $510,449. The total liability was $527,053 at December 31, 2017. The
Town calculates this liability separately from its OPEB liability under GASB 45.
NOTE 10 —POLLUTION REMEDIATION CONTINGENT OBLIGATION
In 2009, a site commonly known as the Ithaca Area Wastewater Treatment Plant
(IAWTP), which is jointly owned and operated by the City of Ithaca and the Towns
of Ithaca and Dryden, was listed as a site under CERCLA for hydrocarbon
contamination (coal-tar). The City of Ithaca was sued by First Energy (parent
company of New York State Electric & Gas) for $750,000 in remediation costs. The
Town of Ithaca and Dryden voluntarily joined in defense of this lawsuit. In 2010 an
out-of-court settlement was reached in the amount of$284,249, of which the Town of
Ithaca is liable for $80,000, payable over a ten-year period. At December 31, 2017,
the remaining liability totaled $32,000.
NOTE 11 —TAX ABATEMENTS
Town of Ithaca negotiates property tax abatement agreements on an individual basis.
The Town of Ithaca has tax abatement agreements with five entities as of December
31, 2017:
Percentage of
Taxes Abated Amount of Taxes
during the Fiscal Abated during
Purpose Year the Fiscal Year
Acquire, construct and equip a new
residential campus for student housing. 36% $ 80,129
Purchase of housing development fund
company and continuation to conform
to requirements for low income housing. 20% 4,634
Acquiring title to acres of vacant land and
maintain and operate solely as a housing
project for persons of low income. 20% 3,358
Construction of new brewing facility,
welcome center and brew pub. 41% 11,025
Operate and maintain a facility for the
benefit of the citizens of Tompkins County,
New York and its practice of providing
Charitable Services 51% 51,150
- 41 -
Each agreement was negotiated under the Real Property Tax Law of the State of New
York allowing localities to abate property taxes for a variety of purposes, including
acquiring and constructing a new residential campus for student housing, maintaining
and operating housing for persons of low income, construction of a new brewing
facility, and maintaining and operating a facility to benefit the citizens of Tompkins
County, New York. The taxes were originally based on the assessed value of the
property and through PILOT Agreements have been reduced to an agreed upon value
for the given year. As long as each individual agreement is met based on the
conditions set, taxes will continue to be abated each year.
The Town of Ithaca has not made any commitments as part of the agreements other
than to reduce taxes. The Town of Ithaca is not subject to any tax abatement
agreements entered into by other governmental agencies. The Town of Ithaca has
chosen to disclose information about its tax abatement agreements individually.
There was no established quantitative threshold of the total dollar amount of taxes
abated during the year.
NOTE 12 —SUBSEQUENT EVENTS
Subsequent events were evaluated through October 25, 2018, which is the date the
financial statements were available to be issued.
- 42 -
TOWN OF ITHACA
SCHEDULE OF FUNDING PROGRESS
FOR THE RETIREE HEALTH PLAN
December 31, 2017
Actuarial
Accrued
Actuarial Liability UAAL as a
Value (AAL) Unfunded Percentage
Actuarial of Simplified AAL Funded Covered of Covered
Fiscal Valuation Assets Entry Age (UAAL) Ratio Payroll Payroll
Year Date (a) (b) (b-a) (a/b) ( c ) ((b-a)/c)
2008 12/31/2008 $ - $ 3,302,265 $ 3,302,262 0.00% $ 2,935,300 112.50%
2009 12/31/2008 - 3,302,265 3,302,262 0.00% 3,047,779 108.35%
2010 12/31/2008 - 3,302,265 3,302,262 0.00% 3,127,364 105.59%
2011 12/31/2011 - 6,513,090 6,513,090 0.00% 2,713,389 240.04%
2012 12/31/2011 - 6,513,090 6,513,090 0.00% 3,023,321 215.43%
2013 12/31/2011 - 6,513,090 6,513,090 0.00% 3,255,652 200.05%
2014 12/31/2014 - 7,565,004 7,565,004 0.00% 2,941,028 257.22%
2015 12/31/2014 - 7,565,004 7,565,004 0.00% 3,381,971 223.69%
2016 12/31/2014 - 7,565,004 7,565,004 0.00% 3,397,458 222.67%
2017 12/31/2017 - 8,675,669 8,675,669 0.00% 3,670,571 236.36%
See independent auditor's report.
- 43 -
TOWN OF ITHACA
SCHEDULE OF REVENUES AND EXPENDITURES
COMPARED TO BUDGET
MAJOR FUNDS
For the Year Ended December 31, 2017
GENERAL HIGHWAY
Original Original
Budget Actual Budget Actual
REVENUES:
Real property taxes S 3,052,000 S 3,052,000 $ 1,250,000 S 1,250,001
Real property tax items 54,000 60,966 - -
Nonproperty tax items 1,113,000 1,181,168 1,955,000 2,084,969
Departmental income 431,950 385,250 - -
Intergovernmental charges 96,851 101,496 10,000 15,213
Interest income 6,500 7,675 2,500 2,661
Rental income 28,350 30,674 - -
Licenses and permits 12,500 22,829 - -
Fines and forfeitures 280,000 224,402 - -
Sale of property and compensation for loss - 5,907 25,000 240,207
Local sources 115,000 165,216 - 11,149
State and federal sources 389,650 458,368 74,000 132,581
TOTAL REVENUES 5,579,801 5,695,951 3,316,500 3,736,781
OTHER SOURCES:
Interfund transfers 596,900 655,846 - -
Proceeds of obligations - - 200,000 -
Appropriated fund balance 462,096 - 324,805 -
TOTAL REVENUES AND OTHER SOURCES 6,638,797 6,351,797 3,841,305 3,736,781
EXPENDITURES:
General governmental support 1,890,720 1,594,773 75,550 72,016
Public safety 92,534 75,225 - -
Transportation 530,450 369,715 2,834,080 2,403,978
Culture and recreation 1,158,679 951,103 - -
Home and community services 1,354,525 1,163,127 - -
Employee benefits 1,361,775 1,305,738 550,250 414,529
TOTAL EXPENDITURES 6,388,683 5,459,681 3,459,880 2,890,523
OTHER USES:
Interfund transfers 250,114 339,395 381,425 378,225
TOTAL EXPENDITURES AND OTHER USES 6,638,797 5,799,076 3,841,305 3,268,748
EXCESS OF REVENUES
OVER EXPENDITURES - 552,721 - 468,033
FUND BALANCE,beginning of year 4,668,755 4,668,755 1,799,478 1,799,478
FUND BALANCE, end of year S 4,206,659 S 5,221,476 S 1,474,673 S 2,267,511
See independent auditor's report.
FIRE
Original
Budget Actual
$ 3,500,000 $ 3,500,000
4,000 4,604
20,000 27,184
3,524,000 3,531,788
6,000 -
3,530,000 3,531,788
5,000 2,268
3,525,000 3,108,405
3,530,000 3,110,673
3,530,000 3,110,673
- 421,115
1,657,713 1,657,713
$ 1,651,713 $ 2,078,828
- 44 -
TOWN OF ITHACA
SCHEDULE OF THE TOWN'S PROPORTIONATE SHARE OF THE NET PENSION
LIABILITY
For the Year Ended December 31, 2017
2017 2016
Proportion of the net pension liability (asset) 0.011% 0.011%
Proportionate share of the net pension liability (asset) $ 1,036,325 $ 1,834,200
Covered-employee payroll $ 3,444,677 $ 3,256,757
Proportionate share of the net pension liability (asset)
as a percentage of its covered-employee payroll 30.08% 56.32%
Plan fiduciary net position as a percentage of the total pension liability (asset) 94.7% 90.7%
See independent auditor's report.
- 45 -
TOWN OF ITHACA
SCHEDULE OF THE TOWN'S PENSION CONTRIBUTIONS
For the Year Ended December 31, 2017
2017 2016
Contractually required contribution $ 459,827 $ 513,481
Contributions in relation to the contractually required contribution 459,827 513,481
Contribution deficiency (excess) $ - $ -
Covered-employee payroll $ 3,670,571 $ 3,397,458
Contributions as a percentage of covered-employee payroll 12.53% 15.11%
See independent auditor's report.
- 46 -
TOWN OF ITHACA
CAPITAL PROJECTS FUND
DETAILED BALANCE SHEET
December 31, 2017
ASSETS
Active Projects
Sand Bank Park Christopher
State Route Gateway Road Lane Circle
96B Sidewalk Trail Reconstr. Water Main Water Main
ASSETS:
Cash in savings $ 95,505 $ 72,421 $ 360,462 $ 12,019 $ 2,463
Due from other funds - - - - -
Due from other gov't - 126 - - -
95,505 72,547 360,462 12,019 2,463
TOTAL ASSETS $ 95,505 $ 72,547 $ 360,462 $ 12,019 $ 2,463
LIABILITIES AND FUND BALANCE
LIABILITIES:
Due to other funds $ - $ - $ - $ 454,542 $ 364,862
Retainage - - - 23,098 -
TOTAL LIABILITIES - - - 477,640 364,862
FUND BALANCE:
Committed fund balance 95,505 72,547 360,462 - -
Unassigned fund balance - - - ( 465,621) ( 362,399)
TOTAL FUND BALANCE 95,505 72,547 360,462 ( 465,621) ( 362,399)
TOTAL LIABILITIES
AND FUND EQUITY $ 95,505 $ 72,547 $ 360,462 $ 12,019 $ 2,463
See independent auditor's report.
Active Projects Closed Projects
Sapsucker Trumansburg
Water Water Hanshaw Road Pine Tree Rd.
Main Tank Walkway Ped Bridge Total
$ 4,743 $ 1,238 $ - $ - $ 548,851
- - 126
4,743 1,238 - - 548,977
$ 4,743 $ 1,238 $ - $ - $ 548,977
$ 460,877 $ 700,024 $ - $ - $ 1,980,305
- - - - 23,098
460,877 700,024 - - 2,003,403
- - - - 528,514
( 456,134) ( 698,786) - - (1,982,940)
( 456,134) ( 698,786) - - (1,454,426)
$ 4,743 $ 1,238 $ - $ - $ 548,977
- 47 -
TOWN OF ITHACA
CAPITAL PROJECTS FUND
DETAILED REVENUES AND EXPENDITURES
For the Year Ended December 31, 2017
Active Projects
Sand Bank Park Christopher
State Route Gateway Road Lane Circle
96B Sidewalk Trail Reconstruction Water Main Water Main
REVENUE:
Interest earnings $ 5 $ 55 $ 283 $ - $ -
Interfund transfers 95,500 - - - -
State and federal grants - 126 - - -
Contributions - - - - -
TOTAL REVENUE $ 95,505 $ 181 $ 283 $ - $ -
EXPENDITURES:
Design $ - $ 157 $ - $ - $ -
General construction contract - - - - 359,859
Contract administration - - - - 154
Row permit/inspection - - - - -
Testing - - - - 1,691
Transfers to other funds - - - - -
TOTAL EXPENDITURES $ - $ 157 $ - $ - $ 361,704
See independent auditor's report.
Active Projects Closed Projects
Sapsucker Trumansburg Total for
Water Water all Closed
Main Tank Proj ects Total
$ - $ - $ 87 $ 430
- - - 95,500
- - - 126
$ - $ - $ 87 $ 96,056
$ - $ - $ - $ 157
455,010 - 100,378 915,247
212 - - 366
864 - - 2,555
- - 70,345 70,345
$ 456,086 $ - $ 170,723 $ 988,670
- 48 -
TOWN OF ITHACA
INDEPENDENT AUDITOR'S REPORT ON
INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
YEAR ENDED DECEMBER 31, 2017
SCIARABBA
&CO
WALKERLLP
CERTIFIED PUBLIC ACCOUNTANTS
BUSINESS CONSULTANTS
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Supervisor and Town Board
Town of Ithaca
Ithaca,New York 14850
We have audited, in accordance with the auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, each major fund, and the aggregate remaining
fund information of the Town of Ithaca, as of and for the year ended December 31, 2017, and the
related notes to the financial statements, which collectively comprise the Town's basic financial
statements, and have issued our report thereon dated October 25, 2018.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Town of
Ithaca's internal control over financial reporting to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the Town of
Ithaca's internal control. Accordingly, we do not express an opinion on the effectiveness of the
Town of Ithaca's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the Town's financial statements will not be prevented
or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
410 East Upland Road
Ithaca,New York 14850
607-272-5550/607-273-6357(Fax) www.swcllp.coni
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Town of Ithaca's financial statements
are free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly, we
do not express such an opinion. The results of our tests disclosed no instances of noncompliance or
other matters that are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the entity's internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the Town's
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
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Sciarabba Walker & Co., LLP
Ithaca, New York
October 25, 2018
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