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Home My WebLink About2013 Final BudgetIthacaTownBudget2013 ADOPTEDTOWNBUDGETFORFISCALYEAR2013TOWNOFITHACAINTOMPKINSCOUNTY,NEWYORKVILLAGEWITHINTOWN:VILLAGEOFCAYUGAHEIGHTSCERTIFICATIONOFTOWNCLERKfl4RXe-r,TOWNCLERKCERTIFYTHATTHEFOLLOWINGISATRUEANDCORRECTCOPYOFTHEFISCALYEAR2013BUDGETOFTHETOWNOFITHACAASADOPTEDBYTHETOWNBOARDASREQUIREDUNDERTOWNLAW,FINANCES,ARTICLE8SECTION106ATTHEPUBLICBOARDMEETINGZ?OCTOBER15,2012SIGNED:DATED:- ‘1 Cl)Cl) Ck) >UICI,b -< -<>1 TOWNOFITHACA,NEWYORKSUMMARYOFFISCALYEAR2013BUDGETBYFUNDESTIMATEDAPPROPRIATEDAMOUNTTOBETOWNFUNDS:APPROPRIATIONSREVENUEFUNDBALANCERAISEDBYTAXAGENERALTOWNWIDEFUND$5,422,907$2,649,300$497,407$2,276,200BGENERALPART-TOWNFUND1,470,1101,257,650212,460-DBHIGHWAYPART-TOWNFUND3,777,6602,712,00066,360999,300FWATERFUND4,016,1373,528,000(270,075)758,212GSEWERFUND2,476,5402,076,500202,371197669RRISKRETENTIONFUND15,50025,000(9,500)-TEINLETVALLEYCEMETERYFUND1,500-1,500-VDEBTSERVICEFUND750,229572,579177,650-TOTAL-TOWNFUNDS$17,930,584$12,821,029$878,174$4,231,331SPECIALDISTRICTFUNDS:SFFIREPROTECTIONFUND$3,307,500$42,200$(200,200)$3,465,500SLIFORESTHOMELIGHTDISTRICT2,400-3002100SL2GLENSIDELIGHTDISTRICT750-100650SL3RENWICKHEIGHTSLIGHTDISTRICT1,100-150950SL4EASTWOODCOMMONSLIGHTDISTRICT2,200-3001,900SL5CLOVERLANELIGHTDISTRICT270-45225SL6WINNER’SCIRCLELIGHTDISTRICT800-100700SL7BURLEIGHDRIVELIGHTDISTRICT900-100800SL8WESTHAVENROADLIGHTDISTRICT2,900-4002,500SL9CODDINGTONROADLIGHTDISTRICT1,700-2001,500TOTAL-SPECIALDISTRICTFUNDS:$3,320,520$42,200$(198,505)$3,476,825GRANDTOTAL-ALLFUNDS:$21,251,104$12,863,229$679,669$7,708,2061—1 TOWNOFITHACAFISCALYEAR2013BUDGETHIGHLIGHTSBUDGETSUMMARY:•TotalBudgetincreaseof$2,006,533or10.4%;from$19,244,571in2012to$21,251,104in2013.•ThebudgetedtotalforPersonnelCostsincreasesto$5,113,970in2013fromabudgetedtotalof$4,786,955in2012,anincreaseof$326,945or6.8%.Personnelcostsrepresent24.1%oftheTown’stotalbudget.•The2013Budgetincludesa2%increaseforemployeesalariesandwages.TotalforPersonalServicesincreasesfrom$3,153,445in2012to$3,245,030in2013,anincreaseof$91,585.•ThebudgetedtotalforEmployeeBenefitsincreasesto$1,868,870in2013fromabudgetedtotalof$1,633,510in2012,anincreaseof$235,360or14.4%.Totalemployeebenefitsarenow57.6%ofthetotalforemployeesalariesandwages.-Paymentsforemployeeretirementarebudgetedfor$552,500in2013,anincreaseof$145,500or35.7%overthe$407,000totalbudgetedin2012.-Paymentsforemployeehealthinsurancearebudgetedfor$923,500in2013,anincreaseof$94,000or11.3%overthe$829,500totalbudgetedin2012.•CapitalProjectsincreaseto$3,630,000in2013;anincreaseof$1,370,000or60.6%overthe$2,260,000adjustedtotalin2012.Capitalprojectsrepresent17.1%oftheTown’stotalbudget.•ContractualServicesincreaseto$9,821,195in2013;anincreaseof$517,808or5.6%overthe$9,303,387totalin2012.Contractualservicesrepresent46.2%ofthetotalbudget.•Equipment/CapitalOutlayincreasesto$809,500in2013;anincreaseof$129,250or19.0%overthe$680,250totalin2012.Equipment/capitaloutlayrepresents3.8%oftheTown’stotalbudget.•SalesTaxcollectionsfor2013arebudgetedat$2,750,000.SalestaxcollectionsfortheTowncontinuetoremainstrong,with2012collectionsrunning6-7%overthesimilarperiodin2011.Salestaxesrepresent12.9%oftheTown’stotalbudgetedrevenues.•Contributionstocommunityorganizations/programswilltotal$434,561in2013.Thisisamodestincreaseof$6,559or1.5%overtheprioryear,andincludesanewcontributionof$5,000forhydrillaprevention.Ofthetotal,$415,821isbudgetedintheGeneralTownwideFund,withtheremaining$18,740budgetedintheWaterFund.Seepage1-11foralistingoftheTownofIthaca’scurrentandprioryears’contributionstocommunityorganizations/programs.•TheTownwilltransfer(re-designate)$75,000fromtheunreservedfundbalanceintheGeneralTownwideFundtotheParksandOpenSpacePlanReserve.•The2013PropertyTaxLevywilltotal$6,769,325,anincreaseof$136,225or2.05%overtheprioryear.Thisincreasewillfallwithintheconstraintsofthecurrentpropertytaxlimit.The2013PropertyTaxLevyincorporatesashiftof$165,000ofthetaxlevyfromtheFireProtectionFundtotheHighwayFund.PropertytaxesaretheTown’slargestrevenuesource,representing31.8%oftotalbudgetedrevenues.•ThepropertytaxbillforatypicalpropertyintheTownofIthacawillincreasefrom$1,328in2012to$1,353in2013,anincreaseof$25or1.8%.ThetypicalpropertyintheTownofIthacaisasinglefamilyresidencewithanassessedvalueof$190,000.Thepropertytaxtotalsshownincludewaterandsewerbenefitassessmentcharges.1-2 TOWNOFITHACAFISCALYEAR2013TOTALTOWNBUDGETFUNO1DESCRIPTIONBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013GENERALTOWNWIDEFUND3,601,8955,039,5854,077,5014,549,1254,560,6895,422,9D7GENERALPART-TOWNFUND952,0061,049,6111,051,8961,163,7141,308,9501,470,110HIGHWAYPART-TOWNFUND19783592,224,6492,310,8762,855,8412,600,5003,777,660WATERFUND3,974,0634,812,4035,632,3805,779,6354,165,7304,016,137SEWERFUND2,1972152,188,1092,283,9762,231,6672,410,5252,476,540RISKRETENTIONFUND10,00010,00011,50011,50015,50015,500FIREPROTECTIONFUND3,268,8813,254,7183,333,4053,372,5003,473,0003,307,500LIGHTDISTRICTFUNDS12,13212,57913,85814,15012,97013,020INLETVALLEYCEMETERYFUND---1,5001,5001,500DEBTSERVICEFUND1,073,768904,927841,248815,918695,207750,229TOTALTOWNBUDGET:V17,06831919,496,58119,556,64020795,55019,244,57121,251,104TOWNOFITHACATOTALTOWNBUDGET2013$21,251,104(InletValleyCemeteryFundBudgetisnotshown.)LightDistrictFundsGeneralTownwide$13,020-<1%r$5,422,907-26%FireProtectionFund$3307,500-16%GeneralPart-Town$1,470,110-7%DebtServiceFund$750,229-4%RiskRetentionFund$15,500-<1%HighwayPart-Town$3,777,660-18%SewerFund$2,476,540-12%WaterFund$4,016,137-19%1-3 TOWN OF ITHACA SUMMARY OF 2013 REVENUES AND EXPENDITURES 2013 BUDGET DESCRIPTION 2013 GENERAL GENERAL HIGHWAY WATER SEWER RISK FIRE LIGHT INLET VALLEY DEBT TOTAL TOWNWIDE PART-TOWN PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS CEMETERY SERVICE EXPENDITURES: GENERAL GOVERNMENT 2,231,120 1867,820 196,050 66,550 50,900 42,800 -5,000 --2,000 PuBLIC SAFETY 3,390,934 88,434 -----3,302,500 --- HEALTH &WELLNESS 15,500 -----15,500 ---- TRANSPORTATION 4,309,900 1,259,720 -3,037,160 ----13,020 -- CULTURE &RECREATION 996,071 996,071 -------- HOME&COMMUNITYSVC 6,562,200 217,250 839,010 -3,283,820 2,220,620 ---1,500 - EMPLOYEE BENEFITS 1,868,870 882,500 355,650 515,100 67,500 48,120 ----- DEBT SERVICE 748,229 ---------748,229 INTERFUND TRANSFERS 1,128,279 111,112 79,400 158,850 613,917 165,000 ----- TOTAL EXPENDITURES:21,251,104 5,422,907 1,470,110 3,777,660 4,016,137 2,476,540 15,500 3,307,500 13,020 1,500 750,229 REVENUES: REAL PROPERTY TAXES 6,769,325 2,276,200 -999,300 8,000 9,000 -3,465,500 11,325 -- WATER/SEWER BENEFIT UNITS 938,881 ---750,212 188,669 ----- REAL PROPERTY TAX ITEMS 59,300 49,300 -----10,000 --- SALES TAX 2,750,000 415,000 935,000 1,400000 ------- FRANCHISE TAX 65,000 -65,000 -------- DEPARTMENTAL INCOME 5,186,000 16,500 169,500 -2,925,000 2,075,000 ----- INTERGOVERNMENTAL CHRGS 45,300 35,300 -10,000 ------- USE OF MONEY &PROPERTY 49,200 33,000 500 3,000 3,000 1,500 -7,200 --1,000 LICENSES AND PERMITS 13,500 13,500 --------- FINES AND FORFEITURES 280,000 280,000 --------- SALE OF PROPERTY 25,000 --25,000 ------- MISC.LOCAL SOURCES ----------- STATE &FEDERAL AID 411,650 225,000 87,650 74,000 ---25,000 --- INTERFUND TRANSFERS 1,128,279 531,700 ---25,000 ---571,579 PROCEEDS OF OBLIGATIONS 2,850,000 1,050,000 -1,200,000 600,000 ------ TOTAL REVENUES:20,571,435 4,925500 1,257,650 3,711,300 4,286,212 2,274,169 25,000 3,507,700 11,325 -572,579 USE OF FUND BALANCE 679,669 497,407 212,460 66,360 (270,075)202,371 (9,500)(200,200)1,695 1,500 177,650 REVENUE&OTHER SOURCES:21,251,104 5,422,907 1,470,110 3,777,660 4,016,137 2,476,540 15,500 3,307,500 13,020 1,500 750,229 COMPARISON TO PRIOR YEAR 2012 TOTAL BUDGET:18,994,571 4,560,689 1,308,950 2,350,500 4,165,730 2,410,525 15,500 3,473,000 12,970 1,500 695,207 %CHANGE FROM 2012:11.88%18.91%12.31%60.72%-3.59%2.74%0.00%-4.77%0.39%0.00%7.91% 1-4 TOWNOFITHACAFISCALYEAR2013TOTALTOWNBUDGETEDEXPENDITURESTownofIthacaTotalTownBudgetBudgetedExpenditures2013$21,251,104EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices2,974,2523,166,4203,131,2203,142,5103,153,4453,245,030EmployeeBenefits1,300,3001,350,6201264,6501,648,6001,633,5101,868,870ContractualServices7,639,2778,302,4368,535,1868,608,8559,303,3879,821,195CapitalProjects2,385,3162,728,0004,187,3164,702,5002,510,0003,630,000Equipment/CapitalOutlay285,968343,285318,950521,250680,250809,500DebtService1,070,767902,127838,148814,118694,207748,229InterfundTransfers1,412,4382,703,7761,281,1701,357,7171,269,7721,128,279TOTALEXPENDTURES:17,068,31819,496,66419,556,64020,795,55019,244,57121,251,104lnterfundTransfersDebtService_.4%Equipment!CapitalOutlayContractual4/Services46%PersonalServices15%5%EmployeeBenefitsno,10CapitalProjects17%1-5 TOWN OF ITHACA SUMMARY OF 2013 EXPENDITURES 2013 BUDGET DESCRIPTION 2013 GENERAL GENERAL HIGHWAY WATER SEWER RISK FIRE LIGHT INLET VALLEY DEBT TOTAL TOWNWIDE PART-TOWN PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS CEMETERY SERVICE EXPENDITURES BY FUNCTION: GENERAL GOVERNMENT 2,231,120 1,867,820 196,050 66,550 50,900 42,800 -5,000 - -2,000 PUBLIC SAFETY 3,390,934 88,434 -----3,302,500 --- HEALTH &WELLNESS 15,500 -----15,500 --- TRANSPORTATION 4,309,900 1,259,720 -3,037,160 ----13,020 -- CULTURE &RECREATION 996,071 996,071 --------- HOME&COMMUNITYSVC 6,562,200 217,250 839,010 -3,283,820 2,220,620 ---1,500 - EMPLOYEE BENEFITS 1,868,870 882,500 355,650 515,100 67,500 48,120 ----- DEBT SERVICE 748,229 ---------748,229 INTERFUND TRANSFERS 1,128,279 111,112 79,400 158,850 613,917 165,000 ----- TOTAL EXPENDITURES:21,251,104 5,422,907 1,470,110 3,777,660 4,016,137 2,476,540 15,500 3,307,500 13,020 1,500 750,229 EXPENDITURES BY CLASS: PERSONAL SERVICES 3,245,030 1,575,560 634,410 846,760 115,080 73,220 ----- EQUIPMENT/CAPITAL OUTLAY 809,500 207,500 77,000 340,000 102,000 83,000 ----- CONTRACTUAL SERVICES 9,821,195 1,496,235 323,650 716,950 2,267,640 1,677,200 15,500 3,307,500 13,020 1,500 2,000 CAPITAL PROJECTS 3,630,000 1,150,000 -1,200,000 850,000 430,000 ----- EMPLOYEE BENEFITS 1,868,870 882,500 355,650 515,100 67,500 48,120 ----- DEBT SERVICE 748,229 ---------748,229 INTERFUND TRANSFERS 1,128,279 111,112 79,400 158,850 613,917 165,000 ----- TOTAL EXPENDITURES:21,251,104 5,422,907 1,470,110 3,777,660 4,016,137 2,476,540 15,500 3,307,500 13,020 1,500 750,229 2012 EXPENDITURES:18,994,571 4,560,689 1,308,950 2,350,500 4,165,730 2,410,525 15,500 3,473,000 12,970 1,500 695,207 %CHANGE FROM 2012:11.88%18.91%12.31%60.72%-3.59%2.74%0.00%-4.77%0.39%0.00%7.91% EMPLOYEE BENEFITS: NYS RETIREMENT 552,500 270,000 124,000 125,000 19,500 14,000 ----- SOCIAL SECURITY 247,550 120,200 48,100 64,800 8,850 5,600 ----- WORKERS COMPENSATION 109,800 31,100 10,200 59,000 6,300 3,200 ---- LIFE INSURANCE 6,950 3,300 1,400 1,850 200 200 --- UNEMPLOYMENT INSURANCE 23,900 5,400 -15,000 2,000 1,500 -- DISABILITY INSURANCE 2,820 1,400 600 650 100 70 --- GROUP HEALTH INSURANCE 923,500 450,000 171,000 248,500 30,500 23,500 -- FLEXIBLE SPENDING PLAN 1,850 1,100 350 300 50 50 --- TOTAL EMPLOYEE BENEFITS:1,868,870 882,500 355,650 515,100 67,500 48,120 --- 2012 EMPLOYEE BENEFITS:1,633,510 777,100 284,850 468,850 60,200 42,510 -- %CHANGEFROM2O12:14.41%13.56%24.86%9.86%12.13%13.20%--- 1-6 TOWN OF ITHACA SUMMARY OF EXPENDITURES,SALARIES &WAGES,AND FRINGE BENEFITS COMPARISON FOR FISCAL YEARS 2004 THROUGH 2013 2013 BUDGET DESCRIPTION BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 BUDGETED EXPENDITURES: GENERAL TOWNWIDE FUND 2,999,577 3,176,619 3,045,296 3,760,742 3,601,895 5,039,585 4,077,501 4,549,125 4,560,689 5,422,907 GENERAL PART-TOWN FUND 742,071 763,396 826,172 779,604 952,006 1,049,611 1,051,896 1,163,714 1,308,950 1,470,110 HIGHWAY PART-TOWN FUND 2,082,806 2,147,287 2,108,651 191 1,580 1978,359 2,224,649 2,310,876 2,855,841 2,600,500 3,777,660 WATER FUND 2,051,855 1,895,509 2,671,536 3,212,024 3,974,063 4,812,403 5,632,380 5,779,635 4,165,730 4,016,137 SEWER FUND 1,931,388 2,501,711 2,283,624 2,019,410 2,197,215 2,188,109 2,283,976 2,231,667 2,410,525 2,476,540 RISK RETENTION FUND 15,000 7,500 9,000 10,000 10,000 10,000 11,500 11,500 15,500 15,500 FIRE PROTECTION FUND 2,181,302 2,569,100 2,757000 2,969,594 3,268,881 3,254,718 3,333,405 3,372,500 3,473,000 3,307,500 LIGHT DISTRICT FUNDS 14,504 14,324 17,229 13,949 12,132 12,579 13,858 14,150 12,970 13,020 INLET VALLEYCEMETERYFUND -------1,500 1,500 1,500 DEBT SERVICE FUND 886,676 1,201,549 1,182,163 979,946 1,073,768 904,927 841,248 815,918 695,207 750,229 TOTAL BUDGETED EXPENDITURES 12,905,179 14,276,995 14,900,671 15,656,849 17,068,319 19,496,581 19,556,640 20,795,550 19,244,571 21,251,104 LESS: CAPITAL PROJECTS 513,000 1,045,000 1,199,000 1,895,648 2,385,316 2,728,000 4,187,616 4,702,500 2,510,000 3,630,000 INTERFUND TRANSFERS 1,091,605 1,361,041 1,203,418 1,316,732 1,412,438 2,560,996 1,281,170 1,291,485 1,191,272 1,128,279 TOTAL ADJUSTED EXPENDITURES 11,300,574 11,870,954 12,498,253 12,444,469 13,270,565 14,207,585 14,087,854 14,801,565 15,543,299 16,492,825 EMPLOYEE SALARIES &WAGES EMPLOYEE (FRINGE)BENEFITS TOTAL PERSONNEL COSTS FRINGE BENEFITS AS %OF SALARIES &WAGES SALARIES &WAGES AS%OF EXPENDITURES 21.69%22.07%20.88%22.45%22.14%22.29%22.23%21.23%20.29%19.68% FRINGE BENEFITS AS %OF EXPENDITURES 6.60%9.50%8.97%8.90%9.80%9.64%8.88%11.14%10.51%11.33% PERSONNEL COSTS AS %oF EXPENDITURES 28.29%31.57%29.85%31.35%31.94%31.93%31.10%32.37%30.80%31.01% 2,451,650 2,620,008 2,610,118 2,793,727 2,938,204 3,166,420 3,131,220 3,142,510 3,153,445 3,245,030 745,628 1,127,606 1,120,622 1,107,279 1,300,300 1,370,120 1,250,700 1,648,600 1,633,510 1,868,870 3,197,278 3,747,614 3,730,740 3,901,006 4,238,504 4,536,540 4,381,920 4,791,110 4,786,955 5,113,900 30.41%43.04%42.93%39.63%44.25%43.27%39.94%52.46%51.80%57.59% 1-7 TOWNOFITHACASUMMARYOFPERSONNELCOSTSFORFISCALYEARS2004TO20133,500,0003,000,0002,500,000Cl)w2,000,000I-.zUi1,500,000a><U1,000,000500,0000TownofIthacaAComparativeHistoryofBudgetedSalaries&WagesandFringeBenefits2004to2013L]Salaries&Wages.FringeBenefits2004200520062007200820092010201120122013YEAREMPLOYEEEMPLOYEETOTALCHANGEFISCALSALARIESFRINGEPERSONNELFROMPRIORYEAR&WAGESBENEFITSCOSTSYEAR20042,451,650745,6283,197,2782.6%20052,620,0081,127,6063,747,61417.2%20062,610,1181,120,6223,730,740-0.5%20072,793,7271,107,2793,901,0064.6%20082,938,2041,300,3004,238,5048.7%20093,166,4201,370,1204,536,5407.0%20103,131,2201,250,7004,381,9203.4%20113,142,5101,648,8004,791,31020123,153,4451,633,5104,786,955-0.1%20133,245,0301,868,8705,113,9006.8%1-8 TOWNOFITHACAFISCALYEAR2013TOTALTOWNBUDGETEDREVENUESREVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013RealPropertyTax4,804,9395,704,8735,913,3996,269,4806,633,1006,769,325SalesTax2,230,8222,361,7722,361,7722,362,4262,650,0002,750,000BenefitAssessments845,526835,858831,697826,915917,926938,881WaterSales1,750,0001,695,6771,963,0002,011,0392,360,0002,900,000SewerRents1,418,0001,418,0001,630,2261,630,2262,110,0002,065,000StateAid419,000366,258366,000346,600389,000411,650OtherRevenues879,497912,016466,6571,567,298789,425758,300ProceedsofObligations1,640,3163,670,4263,625,8163,602,5001,700,0002,850,000InterfundTransfers1,480,6381,323,3481,281,6701,291,4851,191,2721,128,279UseofFundBalance1,599,5801,208,4361,116,403887,581503,848679,669TOTALREVENUES:17,068,31819,496,66419,556,64020,795,55019,244,57121,251,104TownoffthacaTotalTownBudgetBudgetedRevenues2013$21,251,104InterfundTransfers5%ProceedsofObligations13%OtherRevenues/4%StateAid,,,SewerRents10%UseofFundBalance3%RealPropertyTax32%ISalesTax13%BenefitAssessments4%WaterSales14%1-9 TOWN OF ITHACA SUMMARY OF 2013 REVENUES 2013 BUDGET DESCRIPTION 2013 GENERAL GENERAL HIGHWAY WATER SEWER RIS1(FIRE LIGHT INLET VALLEY DEBT TOTAL TOWNWIDE PART-TOWN PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS CEMETERY SERVICE REVENUES: REAL PROPERTY TAXES 6,769,325 2,276,200 -999,300 8,000 9,000 -3,465,500 11325 -- WATER/SEWER BENEFIT UNITS 938,881 ---750,212 188,669 ----- REAL PROPERTY TAX ITEMS 59,300 49,300 -----10,000 --- SALES TAX 2,750,000 415,000 935,000 1,400,000 ------- FRANCHISE TAX 65,000 -65,000 -------- DEPARTMENTAL INCOME 5,186,000 16,500 169,500 -2,925,000 2,075,000 ----- INTERGOVERNMENTAL CHRGS 45,300 35,300 -10,000 ------- USE OF MONEY &PROPERTY 49,200 33,000 500 3,000 3,000 1,500 -7,200 --1,000 LICENSES AND PERMITS 13,500 13,500 --------- FINES AND FORFEITURES 280,000 280,000 -------- SALE OF PROPERTY 25,000 --25,000 ----..-- MISC.LOCAL SOURCES ----------- STATE AID 411,650 225,000 87,650 74,000 -- -]25,000 --- FEDERAL AID ----------- INTERFUND TRANSFERS 1,128,279 531,700 ----25,000 ---571,579 PROCEEDS OF OBLIGATIONS 2,850,000 1,050,000 -1,200,000 600,000 ------ TOTAL REVENUES:20,571,435 4,925,500 1,257,650 3,711,300 4,286,212 2,274,169 25,000 3,507,700 11,325 -572,579 USE OF FUND BALANCE 679,669 497,407 212,460 66,360 (270,075)202,371 (9,500)(200,200)1,695 1,500 177,650 REVENUE&OTHER SOURCES:21,251,104 5,422,907 1,470,110 3,777,660 4,016,137 2,476,540 15,500 3,307,500 13,020 1,500 750,229 2012 TOTAL REVENUES:18,740,723 4,054,745 1,223,600 2,460,500 4,323,883 2,322,343 15,500 3,673,000 11,945 -655,207 %CHANGE FROM 2012:9.77%21.47%2.78%50.84%-0.87%-2.07%61.29%-4.50%-5.19%--12.61% 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 SALES TAX RECEIPTS: SALES TAX -BUDGETED 1,862,588 2,205,600 2,683,234 2,140,176 2,263,030 2,230,822 2,361,772 2,361,772 2,362,426 2,650,000 2,750,000 SALES TAX -ACTUAL 2,462,276 2,685,406 2,604,003 2,524,617 2,667,941 2,678,451 2,582,422 2,667,106 2,809,431 2,900,000 2,750,000 ACTUAL OVER (UNDER)BUDGET 599,688 479,806 (79,231)384,441 404,911 447,629 220,650 305,334 447,005 250,000 - MORTGAGE TAX RECEIPTS MORTGAGE TAX -BUDGETED 180,000 170,000 220,000 220,000 250,000 250,000 185,000 185,000 165,000 200,000 220,000 MORTGAGE TAX -ACTUAL 355,982 396,113 313,290 350,085 300,220 372,390 308,073 208,355 248,039 279,560 220,000 ACTUAL OVER (UNDER)BUDGET 175,982 226,113 93,290 130,085 50,220 122,390 123,073 23,355 83,039 79,560 - 1-10 TOWNOFITHACA2013BUDGETSUMMARYOFAPPROPRIATIONSFORCOMMUNITYSERVICES&PROGRAMSUPPORTBUDGETBUDGETBUDGETBUDGETBUDGETACCOUNTPROGRAMDESCRIPTION20092010201120122013PUBLICTRANSPORTATIONSUPPORTA5630.469BUSOPERATIONS/TCATTOTAL-PUBLICTRANSPORTATIONSUPPORTTOWN/CITYPARKSSUPPORTA7110.460CITYOFITHACAPARKSCONTRIBUTIONA7110.461CODDINGTONROADCOMMUNITYCNTRTOTAL-TOWNICITYPARKSSUPPORTCOMMUNITYGARDENSA7180.487COMMUNITYGARDENSTOTAL-COMMUNITYGARDENSYOUTHSERVICES&PROGRAMSSUPPORTA7320.461CODDINGTONRDCCSUMMERCAMPSA7320.463RECREATIONPARTNERSHIPA7320.464TOWNYOUTHEMPLOYMENTINITATIVEA7320.465COOPERATIVEEXTENSIONA7320.466LEARNGWEB/YOUTHWORKSA7320.xxxWORKFORCE-NEWYORKTOTAL-YOUTHSERVICES&PROGRAMSSUPPORTPUBLICLIBRARYSUPPORTA7410.467TOMPKINSCOUNTYPUBLICLIBRARYTOTAL-PUBLICLIBRARYSUPPORTSENIORSERVICES&PROGRAMSSUPPORTA8989.468LIFE-LONGA8989.468HUMANSERVICESCOALITIONA8989.469BUSOPERATIONS/GADABOUTTOTAL-SENIORSERVICES&PROGRAMSSUPPORTSPECIALITEMSAl920.483HYDRILLAPREVENTIONCONTRIBUTIONTOTAL-SPECIALITEMSWATERQUALITYMONITORINGPROGRAMB8020.480WATERQUALITYMONITORINGPROGRAMF8310.480WATERQUALITYMONITORINGPROGRAMTOTAL-WATERQUALITYMONITORINGTOTALCOMMUNITYSERVICES&PROGRAMSSUPPORT50,00050,00050,00050,00050,00050,00050,00050,00050,00050,000108,000111,240111,240111,240111,2406,8006,8006,8006,8006,800114,800118,040118,040118,040118,040002,0003,0006,000002,0003,0006,00011,60011,60011,60011,60011,83357,78659,24559,24559,24560,43021,18422,49222,49222,49227,90023,31823,31838,31844,26238,53763,81063,81053,81055,96357,0811,4710000179,169180,465185,465193,562195,78120,00020,00020,00020,00020,00020,00020,00020,00020,00020,0009,6809,6809,0009,0009,0004,0005,2005,0005,0005,00012,00012,00012,00012,00012,00025,68026,88026,00026,00026,00000005,00000005,00017,10017,10017,10017,4000000018,74017,10017,10017,10017,40018,740406,749412,485418,605428,002434,561TRANSFERTOPARKSANDOPENSPACEPLANRESERVEPARKS&OPENSPACEPLANRESERVEPROGRAMTOTAL-PARKS&OPENSPACEPLANTRANSFER50,00060,00072,00075,00075,00050,00060,00072,00075,00075,0001—11 2013INFORMATIONTECHNOLOGYBUDGETSUMMARYTotalappropriationsforInformationTechnologyactivitiesarebudgetedat$198,000,asdetailedinthefollowingtable.AFUNDBFuNDDBFUNDFFuNDGFuNDA1680B1680DB1680F1680G1680PERSONALSERVICESREGULARTOTAL-PERSONALSERVICESEQUIPMENT/CAPITALOUTLAYHARDWARE&EQUIPMENTSOFTWARETOTAL-EQUIP/CAPITALOUTLAYCONTRACTUALEXPENSECONTRACTUALTELEPHONEEMPEDUCATION&TRAININGNETWORKSUPPORTHARDWARE&EQUIPMENTSOFTWAREMAINTENANCE&REPAIRSTIMEWARNERCABLERRTOOLS&SUPPLIESTOTAL-CONTRACTUALEXPENSE61,40061,400----61,40061,400----55,000-55,000---55,000-55,000---41,50012,5008,9005,0007,4007,7001,0001,000----1,0001,000----17,5003,7503,7503,2503,2503,5008,0001,5001,5003,0001,0001,0002,0002,000----2,6001,0005004003503505,7003,200-2,500--2,30060060060025025081,60026,55015,25014,75012,25012,800TOTAL2O13BUDGET198,00087,95070,25014,75012,25012,800Eguiment/CapitalOutlaysareexpendituresforthepurchaseofland,buildings,machineryorequipmentitemswithacostof$5,000ormoreandaspecified(byclass)usefullife.For2013,theTownhasallocated$55,000forthefollowing:-PurchaseandimplementationofnewBuilding,PlanningandZoningsoftwareformanagingtheTown’s5,300landparcels.TheTowncurrentlyusesseveralAccessdatabaseswhichwereprogrammedapproximately10yearsago,andhavebecomedifficulttomaintainandcannotbeupdatedorintegratedwithothersoftwarepackagesusedbytheTown.Thedesiredsolutionwouldprovideafoundationalpieceofsoftwarewhichcanimportthedatafromourexistingdatabasesintoasingleplatform,allowstafftoefficientlymanagethebuilding,planning,zoninganddevelopmentprocesses,andwillintegratewithothersoftwarealreadybeingutilizedbytheTown.Non-CapitalItems:Inadditiontotheequipment/capitaloutlayitemsdescribedabove,theInformationTechnologybudgetalsoallocatesfundingfornon-capitalhardware&equipmentpurchasesdescribedbelow:-One(1)WorkstationcomputerforSeniorPlanner.-One(1)DesktopcomputerforPlanningSupportstaff.-Two(2)MobileprintersforCodeEnforcementOfficers.-One(1)ToughbookruggedlaptopforPublicWorksWorkingSupervisor.-One(1)DesktopcomputerforPublicWorksAdministrativeAssistant.2013BUDGETINFORMATIONTECHNOLOGYTOTALBUDGET1-12 TOWNOFITHACA,NEWYORKSCHEDULEOFSALARIESOFELECTEDANDAPPOINTEDOFFICERSANDEMPLOYEESFORTHEFISCALYEARJANUARY1,2013TODECEMBER31,2013TOWNJUSTICE$21,660.00PERYEARTOWNBOARDCOUNCILPERSON$13,110.00PERYEARTOWNSUPERVISOR$35,535.00PERYEARTOWNDEPUTYSUPERVISOR$29,075.00PERYEARTOWNCLERK$76,315.20PERYEARHIGHWAYSUPERINTENDENT$86,320.00PERYEARPLANNINGBOARDCHAIRMAN$88.00PERMEETINGPLANNINGBOARDMEMBERS$82.00PERMEETINGZONINGBOARDMEMBERS$82.00PERMEETING1-13 PROPERTYTAXANDBENEFITASSESSMENTRATES TOWNOFITHACASUMMARYOFTAXABLEASSESSEDPROPERTYVALUES,ADOPTEDPROPERTYTAXLEVYAMOUNTSANDESTIMATEDPROPERTYTAXORASSESSMENTRATESBYFUNDIDISTRICTFORFISCALYEAR2013FUNDIDISTRICTTAXABLEADOPTEDESTIMATEDTAXORVALUELEVYAMOUNTASSESSMENTRATEIGENERALTOWNWIDEFUND$1,281,218,066$2,276,200$1.777/$1,000A.V..HIGHWAYPART-TOWNFUND$901342198j$999,3001.109/$1000A.V.jFIREPROTECTIONFUND$962,143,993$3,465,500I$3.602/$1,000A.V.$403,228,505$8,000$0.020/$1,000A.V.WATERFUND7,897UNITS$750,212$95.00PERUNIT$458,304,413$9,000$0.020/$1,000A.V.SEWERFUND7,547UNITS$188,669$25.00PERUNITFORESTHOMELIGHTDISTRICT34,824,6001$2,1000.060/$1,000A.V.GLENSIDELIGHTDISTRICTI4,270,0001$650I0.152/$1000A.V.JRENWICKHEIGHTSLIGHTDISTRICTI$12,982,600I$950I$0.073/$1,000A.V.EASTWOODCOMMONSLIGHTDISTRICTI$12,727,500$1,900I$0.149/$1,000A.V.ICLOVERLANELIGHTDISTRICTI$2,290,000I$225I$0.098I$1,000A.V.WINNERSCIRCLELIGHTDISTRICTI$2,500,000I$700I$0.280/$1,000A.V.BURLEIGHDRIVELIGHTDISTRICTI3,971UNITSI$800I$0.201PERUNITWESTHAVENROADLIGHTDISTRICTI6,732F.F.I$2,500$0.371PERF.F..CODDINGTONROADLIGHTDISTRICTI7,234F.F.I$1,500I$0.207PERF.F.21 PROPERTYTAXESTownofIthacarealpropertytaxesareleviedannuallyonJanuary1andbecomealienonthatdate.Propertyownerscanelecttopaytheirtaxesusingoneoftwooptions.Taxpayersmayelecttopaytheirbillintwoinstallmentsequaltoone-halfthetotalbill,plusa2.5%processingfee.Iftheinstallmentoptionisselected,thefirstpaymentisduebetweenJanuary1andJanuary31,withoutpenalty(electiontopayininstallmentsceasesJanuary31).ThesecondinstallmentisdueonorbeforeJuly1,payabletotheCountyDivisionofBudgetandFinance.Taxpayersmayelecttopaytheirtaxbillinfull.Usingthismethod,taxesarecollectedduringtheperiodJanuary1sttoJanuary31st,atfacevalueandfromFebruary1sttoMarch31st,withinterestadded.TheTownReceiverofTaxescollectsallrealpropertytaxesforTownandCountypurposes.TheTownReceiverofTaxesdistributesthecollectedtaxmoneytotheTownSupervisorpriortodistributingthebalancecollectedtotheCountyonJune1st.TheTowntherebyisassuredof100percenttaxcollection.ResponsibilityforthecollectionofunpaidtaxesrestswiththeCounty.UncollectedtaxliensaresoldannuallybytheCounty.THETAXLEVYLIMITATIONLAW(PROPERTYTh.xCAP)OnJune24,2011,Chapter97oftheLawsof2011wassignedintolawbytheGovernor(the“TaxLevyLimitationLaw”).TheTaxLevyLimitationLawappliestoalllocalgovernments,includingschooldistricts(withtheexceptionofNewYorkCity,thecountiescomprisingNewYorkCityandtheBig5CitySchoolDistricts(Buffalo,Rochester,Syracuse,YonkersandNewYork).Italsoappliestoindependentspecialdistrictsandtotownandcountyimprovementdistrictsaspartoftheirparentmunicipalitiestaxlevies.TheTaxLevyLimitationLawrestricts,amongotherthings,theamountofrealpropertytaxes(includingassessmentsofcertainspecialimprovementdistricts)thatmaybeleviedbyoronbehalfofamunicipalityinaparticularyear,beginningwithfiscalyearscommencingonorafterJanuary1,2012.ItexpiresonJune16,2016unlessextended.PursuanttotheTaxLevyLimitationLaw,thetaxlevyofamunicipalitycannotincreasebymorethanthelesserof(i)twopercent(2%)or(ii)theannualincreaseintheconsumerpriceindex(“CPI”),overtheamountoftheprioryear’staxlevy.CertainadjustmentswouldbepermittedfortaxablerealpropertyfullvaluationincreasesorchangesinphysicalorquantitygrowthintherealpropertybaseasdefinedinSection1220oftheRealPropertyTaxLaw.Amunicipalitymayexceedthetaxlevylimitationforthecomingfiscalyearonlyifthegoverningbodyofsuchmunicipalityfirstenacts,byatleastasixtypercentvoteofthetotalvotingstrengthoftheboard,alocallaw(resolutioninthecaseoffiredistrictsandcertainspecialdistricts)tooverridesuchlimitationforsuchcomingfiscalyearonly.TherearepermissibleexceptionstothetaxlevylimitationprovidedintheTaxLevyLimitationLaw,includingexpendituresmadeonaccountofcertaintortsettlementsandcertainincreasesintheaverageactuarialcontributionratesoftheNewYorkStateandLocalEmployees’RetirementSystem,thePoliceandFireRetirementSystem,andtheTeachers’RetirementSystem.Municipalitiesarealsopermittedtocarryforwardupto1.5%oftheirunusedlevylimitationfromtheprioryearonly.EachmunicipalitypriortoadoptionofeachfiscalyearbudgetmustsubmitforreviewtotheStateComptrolleranyinformationthatisnecessaryinthecalculationofitstaxlevyforeachfiscalyear.Afterholdingtherequiredpublichearing,theTownofIthacaadoptedtheLocalLawtoOverridetheTaxLevyLimitEstablishedinGeneralMunicipalLaw§3-C(LocalLaw12of2012)atthepublicmeetingheldonSeptember10,2012;TownBoardResolutionNo.2012-161.Afterholdingtherequiredpublichearing,theFiscalYear2013BudgetoftheTownofIthaca,containingaRealPropertyTaxLevywithanincreaseof2.05%fromtheprioryear,wasadoptedbytheTownBoardatthepublicmeetingheldonOctober15,2012;TownBoardResolutionNo.2012-187.2-2 FISCALYEAR2013REALPROPERTYTAXLEVYThetotalrealpropertytaxlevyincreasedfrom$6,633,100in2012to$6,769,325in2013,anincreaseof$136,225or2.05%.Thefollowingtableshowsthepropertytaxlevyforeachfundorfundgroup,totalpropertytaxlevy,andtheincreaseinthetotalpropertytaxlevyfromtheprioryearforFiscalYear2013andeachofthefiveprioryears:GENERALHIGHWAYFIREWATERLIGHTTOTALINCREASEFISCALTOWNWIDEPART-TOWNPROTECTION&SEWERDISTRICTPROPERTY’OVERYEARFUNDFUNDFUNDFUNDSFUNDSTAXLEVYPRIORYEAR20132,276,200999,3003,465,50017,00011,3256,769,3252.05%20122,231,555743,0003,630,60016,00011,9456,633,1005.80%20112,133,632737,2023,370,83714,83413,1506,269,6556.02%20102,122,571732,5683,036,07714,7837,4005,913,3993.66%20092,083,635-3,594,37614,20012,5795,704,79018.73%20081,771,501-3008,60612,70012,1324,804,9394.90%IntheGeneralTownwideFundthetotalpropertytaxlevyincreased2.0%,from$2,231,555in2012to$2,276,200in2013.Thepropertytaxrateincreasesfrom$1.752/$1000ofassessedvaluationin2012to$1.777/$1,000ofassessedvaluationin2013.Seepages2-4,2-5and3-1foradditionalinformation.ThetotalpropertytaxlevyincreaseintheHighwayPart-TownFundwas34.5%,increasingfrom$743,000in2012to$999,300in2013.ThisincreasewasnecessarytofundtheincreasingcostsofrepairingandmaintainingTownroads,andwasachievedinpartby“transferring”the$165,000decreaseintheFireProtectionFund’staxlevytotheHighwayPart-TownFund.Thepropertytaxrateincreasesfrom$0.830/$1,000ofassessedvaluationin2012to$1.109/$1,000ofassessedvaluationin2013.Seepages2-4,2-5and5-1foradditionalinformation.IntheFireProtectionFund,thetotalpropertytaxlevydecreasedfrom$3,630,600in2012to$3,465,000in2013,adecreaseof$165,000or4.8%.ThisdecreasewaspossibleduetoexpecteddecreasesinfireprotectionexpenseswiththeIthacaFireDepartment.AstheCitystrugglestobalancetheir2013budget,theMayorhasdirectedalldepartmentstopreparebudgetswitha10%decreasefromtheprioryear.WhiletheCityhadnotyetadopteditsbudgetatthetimetheTown’sbudgetwasadopted,westillexpecttoseesomereductionin2013fireprotectionexpenses.Thepropertytaxratedecreasesfrom$3.800/$1000ofassessedvaluationin2012to$3.602/$1000ofassessedvaluationin2013.Seepages2-4,2-7and9-1foradditionalinformation.TheeffectsofthepropertytaxlevyincreasestothepropertytaxbillforatypicalpropertyintheTownofIthacaforthecurrentandpastfiveyearsareshowninthefollowingtable:PROPERTYTAXBILLFORATYPICALHOMEINTHETOWNOFITHACAMajorComponentstoPropertyTaxBill200820092010201120122013GENERALTOWNWIDEPROPERTYTh.xRATE$1.680$1.680$1.680$1.680$1.752$1.777HIGHWAYPART-TOWNPROPERTYTAXRATE--0.8300.8300.8301.109FIREPROTECTIONDIET.PROPERTYTAXRATE3.9203.9203.2303.5703.8003.602WATERBENEFITASSESSMENTCHARGE/UNIT90.0090.0090.0090.0090.0095.00SEWERBENEFITASSESSMENTCHARGE?UNIT20.0020.0020.0020.0025.0025.00TOTALTOWNTAXONIYPICAL’PROPERTY*$1,174$1,174$1,201$1,265$1,328$1,353TOWNTAXINCREASEFROMPRIORYEAR$34$-$27$64$63$25PERCENTAGEINCREASEFROMPRIORYEAR2.98%0.00%2.30%5.33%4.98%1.88%*ATypicalPropertyintheTownofIthacaisasingleFamilyResidencewithanAssessedValueof$190,000.2-3 TOWN OF ITHACA PROPERTY TAX LEVY COMPARISON 201312012 2013 BUDGET TOTAL GENERAL GENERAL HIGHWAY WATER SEWER FIRE LIGHT DESCRIPTION ALL FUNDS TOWNWIDE PART-TOWN PART-TOWN FUND FUND PROTECTION DISTRICTS TOTAL APPROPRIATIONS 20,483,875 5422,907 1470,1 10 3,777660 4,016,137 2,476,540 3,307500 1 3,020 APPROPRIATED FUND BALANCE 510,019 497,407 212,460 66,360 (270,075)202,371 (200,200)1,695 SALESTAXREVENUE 2,750,000 415,000 935,000 1,400,000 0 0 0 0 OTHER REVENUE 10,454,531 2,234,300 322,650 1,312,000 4,278,212 2,265,169 42,200 0 2013 PROPERTY TAX LEVY 6,769,325 2,276,200 N/A 999,300 8,000 9,000 3,465,500 11,325 2013EST.PROPERTYTAxRATE NIA 1.777 N/A 1.109 0.020 0.020 3.602 VARIOUS 2013 EST.ASSESSED VALUE NIA 1,281,218,066 901,342,198 901,342,198 403,228,505 458,304,413 962,143,993 VARIOUS 2O13EST.TAxONTYPICALHOME 1,353 338 N/A 211 95 25 684 N/A 2012 PROPERTY TAX LEVY 6,633,100 2,231,555 NIA 743,000 7,500 8,500 3,630,600 11,945 2O12PROPERTYTAXRATE N/A 1.752 N/A 0.830 0.020 0.020 3.800 VARIOUS 2012 ASSESSED VALUE N/A 1,273,589,816 895,663,402 895,663,402 376,942,403 428,306,318 955,41 6,289 VARIOUS 2012 TAX ON TYPICAL HOME 1,328 333 N/A 158 90 25 722 N/A INCREASE IN TAX LEVY 136225 44645 N/A 256,300 500 500 (165,100)(620) INCREASEINTAXLEVY%2.05%2.00%N1A 34.50%6.7%5.9%-4.55%-5.19% ACTUAL AND PROJECTED FUND BALANCES: 2011 BEGINNING FUND BALANCE 5,759,290 2,665,106 367,252 822,262 1,236,315 510,459 157,896 9,686 2011 ENDING FUND BALANCE 6,395,631 2,740,153 447,923 1,124,236 1,142,015 866,497 74,807 10,412 2011 CHANGE IN FUND BALANCE 636,341 75,047 80,671 301,974 (94,300)356,038 (83,089)726 2012 BEGINNING FUND BALANCE 6,395,631 2740,153 447,923 1,124,236 1,142,015 866,497 74,807 10,412 2012 ENDING FUND BALANCE 7,338,730 2,468,643 602,749 1,227 491 1,369,621 1,266,562 403,664 9,559 2012 CHANGE IN FUND BALANCE 943,099 (271,510)154,826 103,255 227,606 400,065 328,857 (853) 2013 BEGINNING FUND BALANCE 7,338,730 2,468,643 602,749 1,227,491 1,369,621 1,266,562 403,664 9,559 2013 ENDING FUND BALANCE 6,830,406 1,971,236 390,289 1,161,131 1 639,696 1 064,191 603,864 7,864 2013 CHANGE IN FUND BALANCE (508,324)(497,407)(212,460)(66,360)270,075 (202,371)200,200 (1,695) FUND BALANCE AS PERCENTAGE OF 2013 APPROPRIATIONS:33.3%36.4%26.5%30.7%40.8%43.0%18.3%60.4% 2-4 TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES,TAXABLE ASSESSED VALUES,LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUNDIDISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 I I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED ADOPTED I FUND I DISTRICT I 2007 2008 2009 2010 2011 2012 2013 GENERAL TOWNWIDE FUND $ PROPERTYTAXLEVY $1,747,353 $1,771,501 $2,083,635 $2,122,571 $2,133,632 $2,231,555 $2,276,200 -Property Tax Rate 1.680 1.680 1.680 1.680 1.680 1.752 1.777 -Assessed Valuation 1,040,091,254 1,054,464,951 1,240,258,761 1,263,435,694 1,270,022,663 1,273,589,816 1,281,218,066 SALES TAX REVENUE 162,854 50,000 190,498 175,498 385,498 400,000 415,000 MORTGAGE TAX REVENUE 250,000 250,000 185,000 185,000 165,000 200,000 225,000 OTHER REVENUE 1,200,736 1,077,784 2,149,679 1,105,971 1,319,865 1,223,190 2,009,300 TOTAL REVENUE 3,360,943 3,149,285 4,608,812 3,589,040 4,003,995 4,054,745 4,925,500 APPROPRIATED FUND BALANCE 399,779 452,610 430,773 488,461 545,130 505,944 497,407 REVENUE AND OTHER SOURCES 3,760,722 3.601.895 5,039,585 4,077.501 4.549.125 4,560.689 5.422.907 $$$$$$ GENERAL PART-TOWN FUND SALES TAX REVENUE OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES HIGHWAY PART-TOWN FUND PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation SALES TAX REVENUE OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES DEBT SERVICE FUND OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES $$$$$$$ $333,287 $637,981 $722,964 $722,964 $702,964 $900,000 $935,000 281,150 240,000 298,500 270,200 320,400 323,600 322,650 $614,437 $877,981 $1,021,464 $993,164 $1,023,364 $1,223,600 $1,257,650 165,157 74,025 28,147 43,732 140,350 85,350 212,460 $779,594 $952,006 $1,049,611 $1,036,896 $1,163,714 $1,308,950 $1,470,110 $-$-$-$732,568 $737,020 $743,000 $999,300 ---0.830 0.830 0.830 1.109 710,823,781 720,509,552 864,036,211 881,186,887 887,978,376 895,663,402 901,342,198 1,766,889 1,542,841 1,448,310 1,448,310 1,273,964 1,350,000 1,400,000 102,000 99,000 317,000 398,850 772,454 367,500 1,312,000 $1,868,889 $1,641,841 $1,765,310 $2,579,728 $2,783,438 $2,460,500 $3,711,300 42,691 336,518 459,339 (268,852)(72,043)140,000 66,360 $1,911,580 $1,978,359 $2,224,649 $2,310,876 $2,711,395 $2,600,500 $3,777,660 $979,946 $1,073,768 $907,127 $841,248 $775,918 $655,207 $572,579 $979,946 $1,073,768 $907,127 $841,248 $775,918 $655,207 $572,579 --(2,200)-40,000 40,000 177,650 $979,946 $1,073,768 $904,927 $841,248 $815,918 $695,207 $750,229 2-5 TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES,TAXABLE ASSESSED VALUES,LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTEDIFUNDIDISTRICT I 2007 I 2008 2009 2010 2011 2012 2013 WATER FUND BENEFIT ASSESSMENT REVENUE -Benefit Assessment Charge/Unit -Number of Water Benefit Units AD VALOREUM PROPERTY TAX LEVY -Ad Valoreum Property Tax Rate -Ad Valoreum Assessed Valuation METERED WATER SALES REVENUE OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES -SCLIWC Rate Per 1000 Gallons -Town Rate Per 1000 Gallons -Town Minimum Quarterly Charge SEWER FUND BENEFIT ASSESSMENT REVENUE -Benefit Assessment Charge/Unit -Number of Sewer Benefit Units AD VALOREUM PROPERTY TAX LEVY -Ad Vatoreum Property Tax Rate -Ad Valoreum Assessed Valuation METERED SEWER RENTS REVENUE OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES -Town Rate Per 1000 Gallons Town Minimum Quarterly Charge RISK RETENTION FUND OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES $$$$616,822 80.00 7,710.28 6,000 0.017440 344,045,563 1,880,000 488,704 2,991,526 220,498 3,212,024 $697,763 90.00 7,752.93 6,000 0.016607 361,296,214 1,750,000 1525,500 3,979,263 (5,200) 3,974,063 $ $689,739 90.00 7,663.77 7,100 0.019650 387,971,571 1,695,677 2,277,800 4,670,316 142,087 4,812,403 $ $686,335 90.00 7,625.95 7,361 0.019650 374,591,280 1,963000 3,186,500 5,843,196 (210,816) 5,632,380 $ 682,258 90.00 7,580.65 7,387 0.019650 375,919,390 2,011,039 3,247,500 5,948,184 (168,549) 5,779,635 $ 725,083 90.00 8,056.48 7,500 0.019897 376,942,403 2,360,000 1,231,300 4,323,883 (158,153) 4,165,730 $ 750,212 95.00 7,896.47 8,000 0.019840 403,228,505 2,900,000 628,000 4,286,212 (270,075) 4,016,137 $$ $$$$$ $2.21 $2.32 $2.58 $2.65 $2.87 $3.15 $4.00 $3.44 $3.55 $4.25 $4.32 $4.70 $4.99 $5.84 S 34.40 $35.50 $42.50 $43.20 $47.00 $49.90 $58.40 $220,335 $147,763 $146,119 $145,362 $144,657 $192,843 $188,669 30.00 20.00 20.00 20.00 20.00 25.00 25.00 7,344.49 7,388.14 7,305.95 7,268.13 7,232.87 7,713.70 7,546.77 6,700 6,700 7,100 7,422 7,447 8,500 9,000 0.017200 0.017443 0.017443 0.017443 0.017443 0.019846 0.019638 389,545,657 407,075,240 438,908,616 425,479,474 426,939,280 428,306,318 458,304,413 1,638,335 1,418,000 1,418,000 1,286,000 1,630,226 2,110,000 2,065,000 64,000 64,000 64,284 49,000 15,000 11,000 11500 $1,929,370 $1,636,463 $1,635,503 $1,487,784 $1,797,330 $2,322,343 $2,274,169 310,375 560,752 552,606 796,192 434,337 88,182 202,371 $2,239,745 $2,197,215 $2,188,109 $2,283,976 $2,231,667 $2,231,667 $2,476,540 $2.20 $2.20 $2.20 $2.20 $3.81 $4.19 $4.20 S 17.60 S 17.60 $17.60 $17.60 $30.48 $33.52 $33.60 $5,700 $11,000 $10,000 $10,500 $10,000 $15,500 $25,000 $5,700 $11,000 $10,000 $10,500 $10,000 $15,500 $25,000 4,300 (1,000)-1,000 1,500 -(9,500) $10,000 $10,000 $10,000 $11,500 $11,500 $15,500 $15,500 2-6 TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES,TAXABLE ASSESSED VALUES,LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUNDIDISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 SPECIAL DISTRICT FIRE PROTECTION FUND PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES SPECIAL DISTRICT GLENSIDE LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTEDIFUNDIDISTRICTI200720082009201020112012j2013 $$$2,814,993 3.740 752,671,875 53,500 2,868,493 101,101 2.969,594 $ 3,008,606 3.920 767,501,613 78,400 3,087,006 181,875 3.268.881 $ SPECIAL DISTRICT FOREST HOME LIGHT DISTRICT 3,594,376 $ 3.920 916,932,640 62,658 3,657,034 (402,316) 3.254.718 S $ 3,036,077 3.230 939,962,066 37,100 3,073,177 260,228 3.333.405 $ $3,370,837 $ 3.570 944,212,085 37,300 3,408,137 (35,637) 3.372.500 $ $$ 3,630,600 $3,465,500 3.800 3.602 955,416,289 962,143,993 42,400 42,200 3,673,000 3,507,700 (200,000)(200,200) 3.473.000 3,307,500 $ SPECIAL DISTRICT RENWICK HEIGHTS LIGHT DISTRICT $$$$$ $378 $1,877 $1,877 $957 $2,270 $2,000 $2,100 0.014 0.067 0.056 0.028 0.066 0.058 0.060 26,573,000 27,881,000 33,515,500 34,310,700 34,541,700 34,556,700 34,824,600 $378 $1,877 $1,877 $957 $2,270 $2,000 $2,100 2,006 --1,252 1,000 200 300 $2,384 $1,877 $1,877 $2,209 $3,270 $2,200 $2,400 $559 $728 $760 $-$780 $700 $650 0.149 0.194 0.181 -0.185 0.164 0.152 3,742,000 3,761,000 4,195,000 4,252,500 4,218,500 4,270,000 4,270,000 $559 $728 $760 $-$780 $700 $650 300 --862 -50 100 $859 $728 $760 $862 $780 $750 $750 $203 $1,018 $1,060 $291 $1,100 $1,000 $950 0.019 0.096 0.082 0.022 0.085 0.077 0.073 10,679,000 10,654,000 12,971,000 12,947,800 12,937,600 12,962,600 12,982,600 $203 $1,018 $1,060 $291 $1,100 $1,000 $950 997 --905 -100 150 $1,200 $1,018 $1,060 $1,196 $1,100 $1,100 $1,100 2-7 TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES,TAXABLE ASSESSED VALUES,LEVY AMOUNTS AND PROPERTY SPECIAL DISTRICT EASTWOOD COMMONS LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES SPECIAL DISTRICT CLOVER LANE LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES SPECIAL DISTRICT WINNER’S CIRCLE LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Valuation TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES SPECIAL DISTRICT BURLEIGH DRIVE LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Value -Lighting Units TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES TAX OR ASSESSMENT RATES BY FUNDIDISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 442 0.046 9,528,200 442 2,000 2,442 I ADOPTED I ADOPTED I ADOPTED ADOPTED I ADOPTED I ADOPTED I ADOPTEDIFUNDIDISTRICT I 2007 2008 2009 2010 2011 I 2012 2013 $ S $2,151 0.221 9,726,200 2,151$ $2,245 0.184 12,234,200 2,245 2,245 S $1,089 0.087 12,467,500 1,089 1,292 2,381 $ $2,200 0.177 12,464,500 2,200 2,200 S $2,000 0.160 12,504,500 2,000 ___________ 200 2,200 $ $1,900 0.149 12,727,500 1,900 ___________ 300 2,200 S S $2,151 $$$$$ $182 $255 $266 $177 $270 $245 $225 0.106 0.148 0.117 0.078 0.119 0.107 0.098 1,724,000 1,724,000 2,270,000 2,270,000 2,270,000 2,290,000 2,290,000 5 182 $255 $266 $177 5 270 $245 $225 100 --111 -25 45 $282 $255 $266 $288 $270 $270 $270 $418 $762 $800 $358 $800 $750 $700 0.191 0.352 0.315 0.142 0.316 0.296 0.280 2,183,000 2,163,000 2,540,000 2,530,000 2,530,000 2,530,000 2,500,000 $418 $762 $800 $358 $800 $750 $700 400 --450 -50 100 $818 S 762 $800 $808 $800 $800 $800 $308 $873 $910 $724 $980 $850 $800 0.083 0.235 0.238 0.189 0.247 0.214 0.201 3,721.10 3,721.10 3,821.10 3,821.10 3,971.10 3,971.10 3,971.10 $308 $873 $910 $724 $980 $850 $800 469 --256 -50 100 $777 $873 $910 $980 $980 $900 $900 2-8 TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES,TAXABLE ASSESSED VALUES,LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 I I ADOPTED I ADOPTED ADOPTED I ADOPTED I ADOPTED I ADOPTED I ADOPTED FUND /DISTRICT I 2007 2008 2009 2010 2011 I 2012 2013 SPECIAL DISTRICT WESTHAVEN ROAD LIGHT DISTRICT PROPERTY TAX LEVY -Property Tax Rate -Assessed Property Front Footage TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES SPECIAL DISTRICT CODDINGTON ROAD LIGHT DISTRICT $2,061 0.306 6,730.00 2,061 1,200 3,261 S $2,808 0.417 6,732.00 2,808 2,808 $ $2,930 0.435 6,732.00 2,930 2,930 $ $2,315 0.344 6,732.00 2,315 __________ 911 3,226 $ $3,000 0.446 6,732.00 3,000 3,000 $ PROPERTY TAX LEVY -Property Tax Rate -Assessed Property Front Footage TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES EXPENDABLE TRUST FUND INLET VALLEY CEMETERY FUND $2,750 0.408 6,732.00 2,750 ___________ 250 3,000 $ $2,500 0.371 6,732.00 2,500 ___________ 400 2,900 S OTHER REVENUE TOTAL REVENUE APPROPRIATED FUND BALANCE REVENUE AND OTHER SOURCES $$$$$$$ $774 $1,660 $1,731 $1,489 $1,750 $1,650 $1,500 0.111 0.238 0.248 0.214 0.242 0.228 0.207 6,972.00 6,972.00 6,972.00 6,972.00 7,234.30 7,234.30 7,234.30 $774 $1,660 $1,731 $1,489 $1,750 $1,650 $1,500 1,151 --419 -100 200 $1,925 $1,660 $1,731 $1,908 $1,750 $1,750 $1,700 $-$-$-$-$-$-$ $-$-$-$-$-S -$- ----1,500 1,500 1,500 $-$-$-$-$1,500 $1,500 $1,500 2-9 TOWN OF ITHACA SUMMARY OF CHANGES IN REAL PROPERTY ASSESSED VALUATIONS BY FUND/DISTRICT FOR FISCAL YEARS 2007 THROUGH 2013 2007 2008 2009 2010 2011 2012 2013FUNDIDISTRICT GENERAL TOWNWIDE FUND TAXABLE ASSESSED VALUATION $1,040,091254 $1054,464,951 $1,240,258,761 $1263,435,694 $1270,022,663 $1273,589,816 $1281.21 8,066 PERCENT INCREASE (DECREASE)2.01%1.38%17.62%1.87%0.52%0.28%0.60% HIGHWAY PART-TOWN FUND TAXABLEASSESSED VALUATION $710,823,781 $720,509,552 $864,036,211 $881,186,887 $887,978,376 $895,663,402 $901,342,198 PERCENT INCREASE (DECREASE)2.76%1.36%19.92%1.98%0.77%0.87%0.63% FIRE PROTECTION FUND TAXABLEASSESSED VALUATION $752,671,875 $767,501,613 $916,932,640 $939,962,066 $944,212,085 $955,416,289 $962,143,993 PERCENT INCREASE (DECREASE)2.37%1.97%19.47%2.51%0.45%1.19%0.70% FOREST HOME LIGHT DISTRICT TAXABLEASSESSED VALUATION $26,573,000 $27,881,000 $33,515,500 $34,310,700 $34,541,700 $34,556,700 $34,824,600 PERCENT INCREASE (DECREASE)0.87%4.92%20.21%2.37%0.67%0.04%0.78% GLENSIDE LIGHT DISTRICT TAXABLEASSESSED VALUATION $3,742,000 $3,761,000 $4,195,000 $4,252,500 $4,218,500 $4,270,000 $4,270,000 PERCENT INCREASE (DECREASE)0.36%0.51%11.54%1.37%-0.80%1.22%0.00% RENWICK HEIGHTS LIGHT DISTRICT TAXABLEASSESSED VALUATION $10,679,000 $10,654,000 $12,971,000 $12,947,800 $12,937,600 $12,962,600 $12,982,600 PERCENT INCREASE (DECREASE)0.75%-0.23%21 .75%-0.18%-0.08%0.19%0.15% EASTW000 COMMONS LIGHT DISTRICT TAXABLE ASSESSED VALUATION $9,528,200 $9,726,200 $12,234,200 $12,467,500 $12,464,500 $12,504,500 $12,727,500 PERCENT INCREASE (DECREASE)0.16%2.08%25.79%1.91%-0.02%0.32%1.78% CLOVER LANE LIGHT DISTRICT TAXABLEASSESSED VALUATION $1,724,000 $1,724,000 $2,270,000 $2,270,000 $2,270,000 $2,290,000 $2,290,000 PERCENT INCREASE (DECREASE)0.02%0.00%31.67%0.00%0.00%0.88%0.00% WINNERS CIRCLE LIGHT DISTRICT TAXABLEASSESSED VALUATION $2,183,000 $2,163,000 $2,540,000 $2,530,000 $2,530,000 $2,530,000 $2,500,000 PERCENT INCREASE (DECREASE)0.00%-0.92%17.43%-0.39%0.00%0.00%-1.19% 2-10 TOWNOFITHACAEXEMPTIONIMPACTREPORT-2013TOWNSUMMARYGOVERNMENTALEXEMPTIONS-NEWYORKSTATE-TOMPKINSCOUNTY-CITYOFITHACA-TOWNOFITHACA-VILLAGEOFCAYUGAHEIGHTSSUB-TOTAL-GOVERNMENTALSCHOOLDISTRICTBOCESOTHERPUBLICAUTHORITYINDUSTRIALDEVELOPMENTAGENCYNOT-FOR-PROFITEXEMPTIONS-RELIGIOUS,CLERGY,INTERDENOMINATIONAL-EDUCATIONALINSTITUTION-CHARITABLEORGANIZATION-HOSPITAL-OTHERSPECIFIEDUSESSUB-TOTAL-NOT-FOR-PROFITPRIVATELYOWNEDCEMETERYLANDVETERANSEXEMPTIONSAGRICULTURALEXEMPTIONS-AGRICULTURALBUILDING-AGRICULTURALDISTRICTSUB-TOTAL-AGRICULTURALPERSONSAGE65OROVERDISABILITIESANDLIMITEDINCOMELOWORMODERATEINCOMEHOUSINGTEMPORARYGREENHOUSESTOTALEXEMPTIONSIINUMBEROFIASSESSEDVALUATIONIDESCRIPTIONIIPARCELSILANDITOTALASSESSEDVALUATION-TOWNOFITHACA(ExcludesVillage)4,332$326,348,143$1,991,127,721ASSESSEDVALUATION-VILLAGEOFCAYUGAHEIGHTS995132,946,600430,945,538TOTALASSESSEDVALUATION5,327$459,294,743$2,422,073,259EXEMPTVALUATION-TOWNOFITHACA(ExcludesVillage)294$114,443,201$1,091,056,523EXEMPTVALUATION-VILLAGEOFCAYUGAHEIGHTS308,258,90051,069,670TOTALEXEMPTVALUATION324$122,702,101$1,142,126,193TAXABLEVALUATION-TOWNOFITHACA(ExcludesVillage)4,038$211,904,942$900,071,198TAXABLEVALUATION-VILLAGEOFCAYUGAHEIGHTS965124,687,700379,875,868TOTALTAXABLEVALUATION5,003$336,592,642$1,279,947,066INUMBEROFIVALUEOFI%OFTOTALIIDESCRIPTIONOFEXEMPTIONIIIIjEXEMPTIONSIEXEMPTIONSIASSESSMENT76$96,085,40033,810,00096,384,200645,858,200128,415,400164120,553,200932,871,000120,000,00027,330,000539,495,0003.9671%0.1573%0.2636%0.2419%0.34740/Q4.9773%1.3571%0.8257%0.3026%1.6306%$$$$$17$14,041,5000.5797%108826,197,30034.1112%21,909,5000.0788%250,550,0002.0871%72,329,4000.0962%136$895,027,70036.9530%12$2,160,0000.0892%286$4,842,9300.1999%$5353,0000.0146%362,135,4270.0882%41$2,488,4270.1027%181$12,921,8110.5335%11$811,1250.0335%1$3,600,0000.1486%1$25,0000.0010%850$1,142,126,19347.1549%2-11 cc,m m GENERALTOWNWIDEFUNDTheGeneralTownwideFundistheTown’sprimaryoperatingfund.Itisusedtoaccountforallresourcesandtransactionsexceptthoserequiredtobeaccountedforinanotherfund.OperationsaccountedforintheGeneralTownwideFundincludeGeneralGovernmentSupport(TownBoard,Supervisor,TownClerk,FinanceandBudget,HumanResources,Engineering,TownFacilities,andInformationTechnology),Transportation,CultureandRecreation,andDrainageandStormwaterManagement.TheGeneralTownwideFundpropertytaxlevywillincrease2.0%in2013,from$2,231,555in2012to$2,276,200in2013.Theincreasedrevenuewillbe-usedtopartiallyfundcapitalprojects,andwillcontinuetomovetheGeneralFundintoapositionthatwilldependlessontheuseoffundequitytobalancethebudgetfromyeartoyear.Thepropertytaxlevywillbethesourcefor42%oftheGeneralTownwideFund’srevenuein2013.TheaccompanyingchartandtableillustratethepropertytaxlevyandtaxratesfortheGeneralTownwideFundoverthepastsevenyears.TotalexpendituresfortheGeneralTownwideFundarebudgetedat$5,422,907forFiscalYear2013,an18.9%increasefromtheprioryearbudgetof$4,560,689.Mostofthisincreaseisduetohigherexpendituresonpersonnelcostsandcapitalprojectsin2013.TheGeneralTownwideFundaccountsfor26%ofthetotalTownbudget.ThefollowingtableshowstotalbudgetedexpendituresbyclassforFiscalYear2013andeachofthefivepreviousyears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices1,392,9641,475,0201,533,5201,530,4331526,2751,575,560EmployeeBenefits577,530584,600602,400845,100777,100882,500ContractualServices1,218,1841,443,2741,376,8651,400,4641,373,8571,496,235CapitalProjects180,31630,000238,316300,000535,0001,150,000Equipment/CapitalOutlay85,81610848593,150240,725182,050207,500InterfundTransfers147,0851,398,206139,050160,403166,407111,112TOTALEXPENDITURES:3,601,8955,039,5853,983,3014,477,1254,560,6895,422,907TOWNOFITHACAGENERALTOW’NIDEREALPROPERTYTAXLEVY2007TO20132,500,0002,000,0001,500,0001,000,000500,000CL2007YEAR___EXPENDITURES:ThebudgetedtotalforPersonnelCostsincreasesto$2,458,060in2013fromabudgetedtotalof$2,303,375in2012,anincreaseof$154,685or6.7%.Personnelcostsrepresent45.3%oftheGeneralTownwideFund’stotalbudget.3-1 PersonalServices(employeesalariesandwages)increasesfrom$1,526,275in2012to$1,575,560in2013,anincreaseof$49,285or3.2%.ThebudgetedtotalforEmployeeBenefitsincreasesto$882,500in2013fromabudgetedtotalof$777,100in2012,anincreaseof$105,400or13.6%.-Paymentsforemployeeretirementarebudgetedfor$270,000in2013,anincreaseof$70,000or35.0%overthe$200,000totalbudgetedin2012.-Paymentsforemployeehealthinsurancearebudgetedfor$450,000in2013,anincreaseof$37,700or9.1%overthe$412,300totalbudgetedin2012.ContractualServicesincreaseto$1,496,235in2013:anincreaseof$122,378or8.9%overthe2012totalof$1,373,857.Contractualservicesrepresent27.6%oftheGeneralTownwideFund’stotalbudgetfor2013,andincludefundingforthefollowingprojects:-$55,000forimprovementstotheTownHallHVACsystems.-$10,000forimprovementstotheTownHallCourt/BoardRoom.-$25,000fordesignservicestoassistinreconfiguringTownHallworkspaces.-$20,000forimprovementsatthePublicWorksFacility.CapitalProjectsarebudgetedat$1,150,000for2013;anincreaseof$865,000or303.5%overthe2012adjustedtotalof$285,000.Capitalprojectsbudgetedin2013include:•RehabilitationoftheTownHallParkingLotatanestimatedcostof$250,000.Theworkwillincludeinstallingnewasphaltpavement,drainageimprovements,lightingimprovements,andrepairstothebrickwallenclosingtheparkinglot.TheTownhasappliedforagrantthatwouldhelpfundthecostofthelightingimprovements.OriginallyincludedintheTown’s2012Budget,constructionoperationstorepairtheCity’sparkinggarageadjacenttotheTownHallparkinglotforcedtheTowntodelaythisprojectuntil2013.Thisprojectwillbepaidforthroughtheissuanceofnewlong-termgeneralobligationdebt.•ConstructionofanewSaltStorageBuildingatthePublicWorksFacilityatanestimatedcostof$800,000.Thisprojectwillreplacetheexistingdeterioratingstructure,andincreasethestoragecapacityforroadsaltfromthecurrent800tonsto2,000tons,increasingtheefficiencyoftheTown’swintersnowplowingandsaltingoperations.Theprojectbudgetalsoincludesvariousminorsiteimprovementsadjacenttothenewstructure.Thisprojectwillalsobepaidforthroughtheissuanceofnewlong-termgeneralobligationdebt.•ReplacementofplaygroundstructuresandequipmentatHungerfordHeightsPark.Thisprojectisbudgetedfor$50,000andwillbepaidwithcurrentyearrevenue.•RepairstodrainagepipesandculvertsalongtheSouthHillTrailarebudgetedfor$50,000.Thisisthefirstyearofamulti-yearprogramtoreplacedeterioratingdrainagestructuresalongtheSouthHillTrail.Thisprojectwillbepaidwithcurrentyearrevenue.Equipment/CapitalOutlayincreasesto$207,500in2013;anincreaseof$25,450or14.0%overthe$182,050totalbudgetedin2012.-$15,000forroadsideflashingspeedindicators,tobeinstalledinschoolzonesonWarrenRoadandHanshawRoad.TheTownisapplyingforagrantundertheSafeRoutestoSchoolProgramtopartiallyfundthesesafetydevices.-$170,000forthepurchaseofnewandreplacementcapitalequipment.PleaseseetheCapitalImprovementProgramsectionofthisdocumentforadditionalinformation.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedexpenditures.Personalservicesandemployeebenefitsareestimatedtoaccountfor50%oftheGeneralTownwideFundexpenditures.3-2 TownofIthacaGeneralTownwideFundBudgetedExpenditures2013$5,422,907REVENUES:EquipmentlCapitalOutlay4%InterfundTransfersCapitalProjects21%PersonalServices29%28%‘\Employee“—Benefits16%Thefollowingtableshowstotalbudgetedrevenuesbysourceforeachofthepastsixyears:REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013RealPropertyTax1,771,5012,083,6352,122,5712,133,6372,231,5552,276,200SalesTax50,000190,498175,498385,498400,000415,000MortgageTax250,000185000185,000165,000200,000225,000OtherRevenues541,597523,032511,232513,198451,625427,600ProceedsofObligations140,3161220,426163,316300000250,0001,050,000InterfundTransfers395,871406,221431,423506,667521,565531,700UseofFundBalance452,610430,773394,261473,125505,944497,407TOTALREVENUES:3,601,8955,039,5853,983,3014,477,1254,560,6895,422,907Totalrevenuesarebudgetedtoincreasefrom4,560,689in2012to$5,422,907in2013,anincreaseof18.9%.Byremovingtherevenueexpectedfromtheissuanceofnewdebtandappropriatedfundbalancefromthiscalculation,revenuein2013willactuallyincreaseby$70,755,or1.9%,over2012.The2013PropertyTaxLevyfortheGeneralTownwideFundisbudgetedat$2,276,200,anincreaseof$44,645or2.0%overtheprioryear.TheestimatedPropertyTaxRateforthe2013TaxYearis$1.777per$1,000ofassessedvaluation.ThepropertytaxlevyistheGeneralTownwideFund’slargestrevenuesource,representing42.0%oftotalbudgetedrevenues.TheGeneralTownwideFundwillalsoneedtouse$497,407infundequitytobalancethe2013budget.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedrevenues,clearlyshowingthisfund’sdependenceonthepropertytaxastheprimaryrevenuesource.ContractualServices3-3 TownofIthacaGeneralTownwideFundBudgetedRevenues2013$5,422,907RealPropertyTaxDetailedexpenditureandrevenueschedulesfortheGeneralTownwideFundareshownonpages3-5through3-17.A5-yearsummaryofTowncontributionsforcommunityservicesandprogramsupportisshownonpage3-18.UseofFundBalance-9%InterfundTransfers10%42%ProceedsofObligations19%SalesTax8%MortgageTax4%OtherRevenues8%3-4 TOWNOFITHACAGENERALTOWNWIDEFUNDAPPROPRIATIONS:2013BUDGETACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013GENERALGOVERNMENTSUPPORTTOWNBOARDPERSONALSERVICESA1010.100REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl010.400CONTRACTUALAl010.410CONFERENCES&MILEAGETOTALCONTRACTUALEXPENSETOTAL-TOWNBOARDJUSTICESPERSONALSERVICESAlllO.100REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl110.400CONTRACTUALAlllO.40lAUDITINGSERVICESAlllO.408POSTAGEAlllO.410CONFERENCES&MILEAGEAlllO.4l2LAWLIBRARY&PUBLICATIONSAl110.415TELEPHONEAlllO.420DUES&PUBLICATIONSAlllO.482NYSFEES,FINES&COLLECTIONSAl110.489COURTSECURITYOFFICERAl110.493COURTSOFTWARESUPPORTTOTALCONTRACTUALEXPENSETOTAL-JUSTICESSUPERVISORPERSONALSERVICESAl220.100TOWNSUPERVISORAl220.101DEPUTYTOWNSUPERVISORAl220.103ADMINFUNCTIONTOWNSUPERVISORTOTALPERSONALSERVICESCONTRACTUALEXPENSECONTRACTUALCONFERENCES&MILEAGETELEPHONEDUES&PUBLICATIONSTOTALCONTRACTUALEXPENSETOTAL-SUPERVISORACCOUNTINGPERSONALSERVICESAl316.l00REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSECONTRACTUALPOSTAGECONFERENCES&MILEAGEON-LINECOLLECTIONSRVCSTOTALCONTRACTUALEXPENSETOTAL-ACCOUNTING75,55075,54077,10076,50078,66075,55075,54077,10076,50078,66020036320002006,5006,4966,5005,5006,3006,7006,8596,7005,5006,50082,25082,39983,80082,00085,160139,700148,370157,100157,100152,500139,700148,370157,100157,100152,5001,0003,1491,0002,0003,0002,4001,8061,8001,8002,0002,5002,0522,5002,2002,5002501262501502504001,5657501,4001,5001,4001,3811,4001,5001,500500859750750750220,000191,300205,000200,000200,0009,5008,4509,5008,5009,5008009501,0009501,000238,750211,638223,950219,250222,000378,450360,008381,050376,350374,50019,80019,79520,20020,20020,6000010,10010,10015,96529,70029,69220,20020,20014,93549,50049,48750,50050,50051,500100291001001002,00018020001,5002,0003503954004004005002505002505002,9508543,0002,2503,00052,45050,34053,50052,75054,50049,20050,09550,20050,20051,20049,20050,09550,20050,20051,2005006295007007001,5004251,4006001,000100010001009009059009501,0003,0001,9592,9002,2502,80052,20052,05553,10052,45054,000Al220.400Al220.410Al220.415Al220.420Al316.400Al316.408A1316.4l0Al316.4843-5 APPROPRIATIONS:9,8009,0839,00011,10012,0009,8009,0839,00011,10012,0009,8009,0839,00011,10012,0008,8008,5128,0006,5006,5008,8008,5128,0006,5006,5005003335002505005,5002,8604,0003,5004,0001,00001,00001,000255125251001,5007131,0001,3001,5008,5253,9566,5255,0757,10017,32512,46814,52511,57513,60067,80070,25763,30063,30071,80067,80070,25763,30063,30071,8002001,6812001002003007247507001,4005002255503006001,0002,6301,5001,1002,20068,80072,88764,80064,40074,000105,200103,776115,900115,900124,50000000105,200103,776115,900115,900124,5001,5001,2981,5001,0001,5002,0001,4591,5001,5001,5002,5002152,0007002,0004,0005354,0001,0002,5001,5001,2481,5001,5001,5002001762003003002,5001,4782,5001,2502,00014,2006,40813,2007,25011,300119,400110,184129,100123,150135,80053,67035,15730,00015,00030,00053,67035,15730,00015,00030,00053,67035,15730,00015,00030,000128,90087,60889,50077,00078,500128,90087,60889,50077,00078,500ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013INDEPENDENTAUDITINGCONTRACTUALEXPENSEAl320.401AUDITINGSERVICESTOTALCONTRACTUALEXPENSETOTAL-JNDEPENDENTAUDITINGTAXCOLLECTIONPERSONALSERVICESA1330.100REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl330.400CONTRACTUALAl330.408POSTAGEA1330.410CONFERENCES&MILEAGEA1330.420DUES&PUBLICATIONSAl330.485PRINTINGTAXBILLSTOTALCONTRACTUALEXPENSETOTAL-TAXCOLLECTIONBUDGETPERSONALSERVICESAl340.100REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl340.400CONTRACTUALAl340.410CONFERENCES&MILEAGEAl340.420DUES&PUBLICATIONSTOTALCONTRACTUALEXPENSETOTAL-BUDGETTOWNCLERKPERSONALSERVICESA1410.lOOREGULARAl410.102PERSONALSERVICESTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl410.400A1410.408A1410.410A1410.411Al410.412Al410.420A1410.423CONTRACTUALPOSTAGECONFERENCES&MILEAGERECORDING&FILINGFEESLAWLIBRARY&PUBLICATIONSDUES&PUBLICATIONSLEGALADSTOTALCONTRACTUALEXPENSETOTAL-TOWNCLERKLEGALSERVICESCONTRACTUALEXPENSEAl420.4D2LEGALSERVICESTOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESHUMANRESOURCESPERSONALSERVICESA1430.lOOREGULARTOTALPERSONALSERVICES3-6 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013CONTRACTUALEXPENSETOTAL-HUMANRESOURCESENGINEERPERSONALSERVICESA1440.lO0REGULARA1440.102OVERTIMEA1440110STUDENTINTERNSTOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA1440.200EQUIPMENTAl440.274PICKUPTRUCKTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEAl440.400CONTRACTUALAl440.406WORKSTUDYAl440.408POSTAGEA1440.410CONFERENCES&MILEAGEAl440.415TELEPHONEA1440.416CELLPHONEREIMBURSEMENTA1440.420DUES&PUBLICATIONSAl440.440PERSONALPROTECTIVEEQUIPMENTAl440.450PETROLEUMPRODUCTSAl440.451VEHICLEMAINTENANCEAl440.459TOOLS&EQUIPMENTTOTALCONTRACTUALEXPENSETOTAL-ENGINEERRECORDSMANAGEMENTPERSONALSERVICESA1460.l00REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEAl430.400CONTRACTUAL60085600500600A1430.403LABORCONSULTANT1,0005,0005,0003,0001,000Al430.404PAYROLLSUPPLIES400204400200400A1430.408POSTAGE900650900700700Al430.410CONFERENCES&MILEAGE3,0001,0523,0001,5003,000A1430.415TELEPHONE250680850900900A1430.420DUES&PUBLICATIONS900506900800800A1430.42lEMPLOYEEEDUCATION&TRAINING3,0001,0503,00015,0003,000A1430.422EMPLOYEEMEDIATIONSERVICES00000A1430.423EMPLOYMENTADS3,0001,1033,0001,5003,000A1430.424EMPLOYEEASSISTANCEPROGRAM1,5001,1411,5001,2001,500Al430.425HEALTH&WELLNESS10001000100A1430.428COLLEGECOURSEREIMBPROG5,0002,0005,0002,0005,000A1430.429MANAGEMENTPROGRAMS3,0003,7475,0001,1505,000TOTALCONTRACTUALEXPENSE22,65017,21729,25028,45025,000151,550104,825118,750105,450103,500228,000141,669226,700226,700236,4000247060004,6003,4184,6008,2009,400232,600145,335231,300235,500245,8000000040,00030,58300040,00030,5830002,5001,7252,5002,5002,5004,6003824,6004,60002003843002003008,5007,1598,5001,0005,0006008866001,5001,000960096009608007136006501,2001,2001,3351,2001,4001,5001,5001,4931,5001,5001,5001,0001,2321,0001,5001,5003,0002,8254,0003,9505,50024,86018,13525,76018,80020,960297,460194,053257,060254,300266,7600-2,2030-2,24700-2,2030-2,24701,75014701000003,50003,5001,000000010,0007,67810,00010,00015,0002,000901,0001001,00014,7507,91514,50010.20019,50014,7505,71214,5007,95319,500Al460.400Al460.403A1460,410A1460.4l3Al460.414CONTRACTUALDATABASECONSULTANTCONFERENCES&MILEAGECODIFICATIONSERVICESARCHIVESUPPLIES/MATERIALSTOTALCONTRACTUALEXPENSETOTAL-RECORDSMANAGEMENT3-7 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUILDINGS&GROUNDSPERSONALSERVICESA1620.100REGULARA1620.101REGULAR-HIGHWAYLABORAl620.102OVERTIME-TOWNHALLTOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA1620.200EQUIPMENTA1620.236FURNITURE&FURNISHINGSTOTALEQUIPMENT/CAPITALOUTLAYCAPITALPROJECTSA1620.501TOWNHALLROOF/PARAPETAl620.510TOWNHALLPARKINGLOTREHAB.A1620.511PUBLICWORKS-ANNEXADDITIONA1620.512PUBLICWORKS-NEWPOLEBARNTOTALCAPITALPROJECTSTOTAL-BUILDINGS&GROUNDSCENTRALCOMMUNICATIONSSYSTEMSCONTRACTUALEXPENSEAl650.415TELEPHONESTOTALCONTRACTUALEXPENSETOTAL-CENTRALCOMMUNICATIONSSYSTEMSCENTRALSTOREROOMCONTRACTUALEXPENSEA1660.404GENERALOFFICESUPPLIESTOTALCONTRACTUALEXPENSETOTAL-CENTRALSTOREROOMCENTRALPRINT&MAILCONTRACTUALEXPENSEA1670.4O5COPIERPAPERAl670.408POSTAGEAl670.409POSTAGE-BOLTONPOINTA1670.419TOWNNEWSLETTERAl670.437XEROXPRINTERS/COPIERSAl670.438PRINTER/COPIERSUPPLIESTOTALCONTRACTUALEXPENSETOTAL-CENTRALPRINT&MAILINFORMATIONTECHNOLOGYPERSONALSERVICESA1680.100REGULARTOTALPERSONALSERVICESBUDGETEXPENDEDBUDGETPROJECTEDBUDGET2011201120122012201325,2006,4815,00036,68124,4957,3084,32936,132CONTRACTUALEXPENSE25,6006,6505,00037,25025,6006,5005,00037,10024,2006,8505,00036,050Al620.400A1620.403Al620.440Al620.441Al620.442A1620.443Al620.444Al620.445Al620.446A1620.447Al620.448CONTRACTUALFACILITIESDESIGNCONSULTANTPERSONALPROTECTIVEEQUIPMENTBLDG&GROUNDSMAINTENANCEJANITORIALSERVICESTRASHCOLLECTIONSECURITYSERVICESBUSPASSPROGRAMBOTTLEDWATER&COFFEESERVICEBUILDINGUTILITIESELEVATORMAINTENANCECONTRACTTOTALCONTRACTUALEXPENSE4,0000000005,0007,85604,00005,0007,85606006,7453,00030,00068,000000025,0005006061,4009001,4007,0007,5489,5009,00017,50027,50025,03627,50026,50027,5001,8001,7761,8001,8002,0001,2001,2121,0001,2001,2001,200999001009001,2002,0311,2002,2002,00038,60036,64738,60036,00037,5003,4003,2343,4003,4003,40083,00084,93488,300111,100186,400300,000000000250,0000250,00000150,000140,00000075,00070,0000300,0000475,000210,000250,000423,681121,066605,550366,056472,4501,5003,6675,0003,6005,0001,5003,6675,0003,6005,0001,5003,6675,0003,6005,0002,5002,3992,0003,0002,5002,5002,3992,0003,0002,5002,5002,3992,0003,0002,50080030580007008501,0147001,8002,0001000100251007,0004,3057,0005.0007,0006,8256,7497,0007,0007,3008006975025050016,37512,44116,35014,07517,60016,37512,44116,35014,07517,60058,90061,11960,10060,10061,40058,90061,11960,10060,10061,4003-8 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013EQUIPMENT/CAPITALOUTLAYAl680.291HARDWARE&EQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEA1680.400CONTRACTUALA1680.415TELEPHONEA1680.421EMPLOYEEEDUCATION&TRAININGA1680.490NETWORKSUPPORTAl680.491HARDWARE&EQUIPMENTAl680.492SOFTWAREAl680.494MAINTENANCE&REPAIRSAl680.496TIMEWARNERCABLERRAl680.497TOOLS&SUPPLIESTOTALCONTRACTUALEXPENSETOTAL-INFORMATIONTECHNOLOGYSPECIALITEMSCONTRACTUALEXPENSETOTAL-GENERALGOVERNMENTSUPPORTPUBLICSAFETY1,913,4861,377,3571,981,2851,670,7061,867,820POLICECROSSINGGUARDSPERSONALSERVICESA3120.lODREGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSEA3120.400CONTRACTUALTOTALCONTRACTUALEXPENSETOTAL-POLICECROSSINGGUARDSTRAFFIC&TRANSPORTATIONPLANNINGEQUIPMENT/CAPITALOUTLAYA33l0,200EQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEA33l0.454WARRENROADSIGNALA3310.455ROADSIGNSTOTALCONTRACTUALEXPENSETOTAL-TRAFFIC&TRANSPORTATIONPLANNINGDOGCONTROLCONTRACTUALEXPENSEA3510.489COUNTYSPCADOGCONTROLTOTALCONTRACTUALEXPENSETOTAL-DOGCONTROLTOTAL-PUBLICSAFETY19,5001489819,50018,00020,00019,5001489819,50018,00020,0000351000100035100010019,50014,93219,60018,00020,100000015,000000015,0004505045005005004,5003,6285,00010,0007,5004,9504,1325,50010,5008,0004,9504,1325,50010,50023,00055,09452,74652,35050,00045,3345509452,74652,35050,00045,33455,09452,74652,35050,00045,334Al910.439Al920.420Al920.483Al920.488Al990.4991,4251,4004,5504,92301,4251,4004,5504,92305,4757,07712,22512,22512,50009487509001,000600762,0003001,0004,5002,8293,4003,4003,750001,0002,9001,50001,5304,0004,9002,0001,3509501,0002501,0003,0753,1723,0753,2003,2006001,26160075060015,60017,84428,05028,82526,55075,92580,36292,70093,84887,95075,00059,44035,00025,00033,0003,4003,4003,5003,4004,00000005,0007,0005,0877,0005,2507,00010,0003255,000010,00095,40068,25250,50033,65059,00095,40068,25250,50033,65059,000LIABILITYINSURANCEDUES&PUBLICATIONSHYDRILLAPREVENTIONCONTRIBUTIONTAX/ASSESSMENTSONREALPROPERTYCONTINGENTACCOUNTTOTALCONTRACTUALEXPENSETOTAL-SPECIALITEMS79,54471,81177,45078,50088,4343-9 APPROPRATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSUPERINTENDENTHIGHWAYSPERSONALSERVICESA5010.100REGULARA5010.102OVERTIME____________________________________________TOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA5010.200EQUIPMENT_________________________________________________________TOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSETOTAL-SUPERINTENDENTHIGHWAYSHIGHWAYGARAGEPERSONALSERVICESA5132.100REGULARA5132.101PUBLICWORKSDEPTA5132.102OVERTIME_________________________________________________________TOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA5132.200EOUIPMENT_________________________________________________________TOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEA5132.404OFFICESUPPLIESA5132.405COPIERPAPERA5132.408POSTAGEA5132.415TELEPHONEA5132.416CELLPHONEREIMBURSEMENTA5132,437COPIERSUPPLIESA5132.438XEROXPRINTERS/COPIERSA5132.441GARAGEMAINTENANCEA5132.444SECURITYA5132.447GARAGEUTILITIESA5132.459TOOLS&EQUIPMENT_________________________________________________________TOTALCONTRACTUALEXPENSECAPITALPROJECTSA5132.513NEWSALTSTORAGEBUILDING______________________________________________________TOTALCAPITALPROJECTSTOTAL-HIGHWAYGARAGESTREETLIGHTINGCONTRACTUALEXPENSEA5182.400CONTRACTUAL___________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-STREETLIGHTINGBUSOPERATIONSCONTRACTUALEXPENSEA5630.469BUSOPERATIONS/TCAT___________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-BUSOPERATIONS161,100150,649163,200163,200168,800200020000161,300150,649163,400163,200168,800A5010.400A5010.403A5010.410A5010.420A5010.421A5010.427A5010.459CONTRACTUALCONSULTINGSERVICESCONFERENCES&MILEAGEDUES&PUBLICATIONSSAFETY&TRAININGDRUGTESTINGTOOLS&EQUIPMENTTOTALCONTRACTUALEXPENSE1,00000001,00000002,0002242,0001,5002,0001,00001,00001,000500500500400500650580650600650500110500350500750905750400750001,0005001,0005,4002,3196,4003,7506,400167,700152,968169,800166,950175,20045,70046,41046,60046,60049,6008,6417,58422,02532,00022,7002,0001,2882,0001,0002,00056,34155,28270,62579,60074,30010,3005,90917,50017,50022,50010,3005,90917,50017,50022,50030033830050050017500004007010005,2007,5215,20010,0007,5004,3203,7804,3203,8004,3203002310003,6004,79100018,00022,31120,00022,50042,0000040050040035,00024,83935,00028,00035,000005,0002,5008,00067,29564,51170,22067,80097,7200000800,0000000800,000133,936125,703158,345164,900994,52040,00031,32640,00032,00040,00040,00031,32640,00032,00040,00040,00031,32640,00032,00040,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,00050,0003-10 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONPEDESTRIANWALKWAYSEQUIPMENT/CAPITALOUTLAYA5681.200HANSHAWROADWALKWAY70,2500000A5681.201PINETREEROADWALKWAY35,0000000TOTALEQUIPMENT/CAPITALOUTLAY105,2500000TOTAL-PEDESTRIANWALKWAYS105,2500000TOTAL-TRANSPORTATION496,886359,997418,145413,8501,259,720CULTUREANDRECREATION3,80000003,8000000200001,59101,00000004000000500000030,00020,95000032,10020,95001,591035,90020,95001,591072,40069,12373,90073,90075,400206,000231,231200,700200,700209,30011,00014,61111,00011,00011,000289,400314,965285,600285,600295,7002,0001,2960000000045,00043,149000000008,0006,16922,80019,00633,000000000052,40051,91120,0000015,80014,20712,0008,0008,00018,00014,43418,0000015,00011,80050,00000003,00063,00058,614124,000111,358136,000600060005001,0001,1281,0001,2001,200350403501003502,8002,8772,8002,8003,00020,00013,32920,00015,00020,00030033930035040029,00029,20829,00030,00030,00018,00019,79018,00019,00018,0002,9007,0893,0002,5002,5003,0002,2183,0002,8003,00020,00079525,0007,00025,0008,0004,3546,0005,1006,0004,0003,5796,6504,0008,500111,240111,240111,240111,240111,2406,8006,8006,8006.8256,800227,990202,785233,740207,915236,490RECREATIONADMINISTRATIONPERSONALSERVICESA7020.100RECREATIONADMINISTRATIONTOTALPERSONALSERVICESCONTRACTUALEXPENSEA7020.400CONTRACTUALA7020.406WORKSTUDYA7020.408POSTAGEA7020.410CONFERENCES&MILEAGEA7020.463RECREATIONPROGRAMSTOTALCONTRACTUALEXPENSETOTAL-RECREATIONADMINISTRATIONTOWNPARKSPERSONALSERVICESA7110.100REGULARA7110.101PUBLICWORKSDEPTA7110.102OVERTIMETOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA7110.200CAPITALEQUIPMENTA7110,270VEHICLES/VANSA7110.271HEAVY-DUTYTRUCKA7110.272MEDIUM-DUTYTRUCKA711D.273LIGHT-DUTYTRUCKA7110.274LOADERS&BACKHOESA7110.275EXCAVATINGEQUIPMENTA7110.276PARK&TURFEQUIPMENTA7110.277LEAF&BRUSHEQUIPMENTA7110.278SPECIALTYEQUIPMENTA7110.279MISCELLANEOUSEQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEA7110.410CONFERENCES&MILEAGEA7110.415TELEPHONEA7110.420DUES&PUBLICATIONSA71I0.440PERSONALPROTECTIVEEQUIPMENTA7110.441PARK&GROUNDSMAINTENANCEA7110.447PARKUTILITIESA7110.450PETROLEUMPRODUCTSA7110.451VEHICLEMAINTENANCEA7110.452ROADDE-ICINGSUPPLIESA7110.456PLANTINGS&LANDSCAPINGA7110.457PARK&GROUNDSIMPROVEMENTSA7110.458TUTELOPARKJVALENTINOFIELDA7110,459TOOLS&EQUIPMENTA7110.460CITYOFITHACAPARKSCONTRIBUTIONA7110,461CODDINGTONROADCOMMUNITYCNTRTOTALCONTRACTUALEXPENSE3-11 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONCAPITALPROJECTSA7110.521PLAYSTRUCTURES&EQUIPMENTA7110.524SOUTHHILLTRAILPIPEREPAIRSA7110.528MICHIGANHILLTRAIL/SAUNDERSPARKTOTALCAPITALPROJECTSTOTAL-TOWNPARKSCOMMUNITYGARDENCONTRACTUALEXPENSEA7180.406WORKSTUDYA7180.487COMMUNITYGARDENTOTALCONTRACTUALEXPENSETOTAL-COMMUNITYGARDENYOUTHSERVICES&PROGRAMSCONTRACTUALEXPENSEA7320.461CODDINGTONRDCCSUMMERCAMPSA7320.463RECREATIONPARTNERSHIPA7320.464TOWNYOUTHEMPLOYMENTINITATIVEA7320.465COOPERATIVEEXTENSIONA7320.466LEARNGWEB/YOUTHWORKSTOTALCONTRACTUALEXPENSETOTAL-YOUTHSERVICES&PROGRAMSPUBLICLIBRARYCONTRACTUALEXPENSEA7410.467TOMPKINSCOUNTYPUBLICLIBRARYTOTALCONTRACTUALEXPENSETOTAL-PUBLICLIBRARYHISTORIANPERSONALSERVICESA7510.100REGULARTOTALPERSONALSERVICESCONTRACTUALEXPENSECONTRACTUALDUES&PUBLICATIONSPROGRAMMING&RESEARCHTOTALCONTRACTUALEXPENSETOTAL-HISTORIANCELEBRATIONSCONTRACTUALEXPENSEA7550.400CONTRACTUALA7550.405GREETINGS&MEMORIALSTOTALCONTRACTUALEXPENSETOTAL-CELEBRATIONSLANDACQUISITIONEQUIPMENT/CAPITALOUTLAYA7710.212LANDACQUISITIONTOTALEQUIPMENT/CAPITALOUTLAYTOTAL-LANDACQUISITIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET201120112012201220130050,00038,50050,000000050,000010,000000060,00038,500100,000580,390576,364703,340643,373768,19000001,0002,0002,0003,0001,8005,0002,0002,0003,0001,8006,0002,00D2,0003,0001,8006,00011,60011,60011,60011,60011,83374,24559,24559,24559,24560,43028,24226,85522,49224,50027,90058,08423,31844,26251,00038,53753,81053,81055,96355,96357,081225,981174,828193,562202,308195,781225,981174,828193,562202,308195,78120,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,00020,0001,0001,0001,0001,0001,0001,0001,0001,0001,0001,00050005000450400500502,00001,00001,0002,54001,55001,5003,5401,0002,5501,0002,5002,5003,7193,3003,8003,1005001325001505003,0003,8513,8003,9503,6003,0003,8513,8003,9503,6000600048,93800600048,93800600048,9380TOTAL-CULTUREANDRECREATION870,811799,592926,252922,961996,071A7510.400A7510.420A7510.4213-12 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013HOMEANDCOMMUNITYSERVICES43,90035,21534,60018,00045,80043,90035,21534,60018,00045,8005,0002,00516,5001,7255,000002,0003252,00004866000500001,0006005005,0002,49120,1002,6508,00048,90037,70554,70020,65053,8002,16161,54711,10011,10011,350200495200502002,36162,04211,30011,15011,5505003240000000011,25010,787000000002,0001,5425,7004,7518,250000000013,10012,9785,000003,9503,5523,0002,0002,0004,5003,6094,500003,7502,95012,500000075015,75014,65331,00027,83934,00065,00058,51378,50081,08578,500400342400504003,000343,00001,500001,50001,5005,0005,2085,0005,5006,000002,6502,6504,00073,40064,09791,05089,28591,90091,511140,792133,350128,274137,45014,00014,00014,00014,00014,00012,00012,00012,00012,00012,00026,00026,00026,00026,00026,00026,00026,00026,00026,00026,000GENERALENVIRONMENTALPERSONALSERVICESA8020.120SUSTAINABILITYPLANNERTOTALPERSONALSERVICESCONTRACTUALEXPENSEA8020.400A8020410A8020.415A8020420CONTRACTUALCONFERENCE&MILEAGETELEPHONEDUES&PUBLICATIONSTOTALCONTRACTUALEXPENSETOTAL-GENERALENVIRONMENTALDRAINAGE&STORMWATERMANAGEMENTPERSONALSERVICESA8540.101REGULARA8540102OVERTIMETOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYA8540.200A8540.270A8540.271A8540.272A8540.273A8540.274A8540.275A8540.276A8540.277A8540.278A8540.279CAPITALEQUIPMENTVEHICLES/VANSHEAVY-DUTYTRUCKMEDIUM-DUTYTRUCKLIGHT-DUTYTRUCKLOADERS&BACKHOESEXCAVATINGEQUIPMENTPARK&TURFEQUIPMENTLEAF&BRUSHEQUIPMENTSPECIALTYEQUIPMENTMISCELLANEOUSEQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEA8540.400CONTRACTUALA8540.408POSTAGEA8540.410CONFERENCE&MILEAGEA8540.420DUES&PUBLICATIONSA8540.450PETROLEUMPRODUCTSA8540.459TOOLS&EQUIPMENTTOTALCONTRACTUALEXPENSETOTAL-DRAINAGE&STORMWATERMANAGEMENTSENIORSERVICES&PROGRAMSCONTRACTUALEXPENSEA5989.468SENIORCITIZENPROGRAMSA8989.469BUSOPERATIONS/GADABOUTTOTALCONTRACTUALEXPENSETOTAL-SENIORSERVICES&PROGRAMSTOTAL-HOMEANDCOMMUNITYSERVICES166,411204,497214,050174,924217,2503-13 APPROPRIATIONS:ACCOUNTEMPLOYEEBENEFITSACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013TOTAL-EMPLOYEEBENEFITSINTERFUNDTRANSFERSTRANSFERSTOOTHERFUNDSA9901.904TRANSFERTORISKRETENTIONFUNDA9901.907TRANSFERTODEBTSERVICEFUNDTOTAL-TRANSFERSTOOTHERFUNDSTRANSFERSTOCAPITALFUNDSA9950.900TRANSFERTOCAPITALPROJECTA9950.920WARRENROADWALKWAYA9950.923FORESTHOMEDRTRAFFICCALMINGA9950.924PINETREERDPEDESTRIAN/BICYCLEIMPA9950.925HANSHAWRDWALKWAYTOTAL-TRANSFERSTOCAPITALFUNDS845,100834,066777,100838,025882,500TOTAl-INTFRFLINflTRANSFERS295.653295.653166.407186,934111.112TOTALAPPROPRIATIONS4,667,8913,942,9724,560,6894,285,9005,422,907EMPLOYEEBENEFITSA9010.800NYSRETIREMENT300,000382,647200,000272,625270,000A9030.800SOCIALSECURITY121,000112,584116,800116,800120,200A9040.800WORKERSCOMPENSATION26,50026,3712880028,80031,100A9045.800LIFEINSURANCE3,2002,3052,9003,2003,300A9050.800UNEMPLOYMENTINSURANCE6,000-3616,0002,0005,400A9055.800DISABILITYINSURANCE1,1008821,4001,2001,400A9056.800DISABILITYINSURANCE-LONG-TERM9,1006,6277,80000A9060.800GROUPHEALTHINSURANCE377,000315,715412300412,300450,000A9060.801FLEXIBLESPENDINGPLAN1,2008461,1001,1001,100A9D62.800POST-EMPHEALTHINSURANCE0-13,5500002,0002,0003,1003,1005,00092.17192.17184.80784,807106,11294,1719417187,90787,907111,1120000066,23266,23278,50099,02700000035,00035,000000100.250100,250000201,482201,48278,50099,02703-14 TOWNOFITHACAGENERALTOWNWIDEFUNDSUMMARYOFAPPROPRIATIONS:FUNCTION/CLASSDESCRIPTION2013BUDGETBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013TOTALAPPROPRIATIONSBYFUNCTION:GENERALGOVERNMENTSUPPORTPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-GENERALGOVERNMENTSUPPORTPUBLICSAFETYPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-PUBLICSAFETYTRANSPORTATIONPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-TRANSPORTATIONCULTUREANDRECREATIONPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-CULTUREANDRECREATIONHOMEANDCOMMUNITYSERVICESPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-HOMEANDCOMMUNITYSERVICESEMPLOYEEBENEFITSINTERFUNDTRANSFERSTOTALAPPROPRIATIONSBYFUNCTIONTOTALAPPROPRIATIONSBYCLASS:PERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSEMPLOYEEBENEFITSINTERFUNDTRANSFERS1,530,4331,468,0761,526,2751,504,0031,575,560240,725111,759182,050218,414207,5001,455,9801,233,4181,373,8571,290,0241,496,235300,0000535,000248,5001,150,000845,100834,066777,100838,025882,500295.653295.653166.407186.934111.112TOTALAPPROPRIATIONSBYCLASS4,667,8913,942,9724,560,6894,285,9005,422,907952,831834,027940,250927,453958,41045,42531,9839,55012,7780615,230511,348556,485520,475659,410300,0000475,000210,000250,0001,913,4861,377,3571,981,2851,670,7061,867,82019,50014,89819,50018,00020,000000015,00060,04456,91357,95060,50053,4340000079,54471,81177,45078,50088,434217,641205,931234,025242,800243,100116,5505,90917,50017,50022,500162,695148,157166,620153,550194,1200000800,000496,886359,997418,145413,8501,259,720294,200315,965286,600286,600296,70063,00059,214124,000160,296136,000513,611424,413455,652437,564463,3710060,00038.500100,000870,811799,592926,252922,961996,07146,26197,25745,90029,15057,35015,75014,65331,00027,83934,000104,40092,587137,150117,935125,90000000166,411204,497214,050174,924217,250845,100834,066777,100838,025882,500295,653295,653166,407186,934111,1124,667,8913,942,9724,560,6894,285,9005,422,9073-15 TOWNOFITHACAGENERALTOWNWIDEFUNDREVENUES:2013BUDGETBUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTIONREALPROPERTYTAXESAlOOlREALPROPERTYTAXESTOTAL-REALPROPERTYTAXESREALPROPERTYTAXITEMSAl081INLIEUOFTAXESAl082COLLEGECIRCLEASSOCIATIONAl083ELLISHOLLOWAPTSICONIFERREALTYAl064EMERSONPOWERPLANTAl085ITHACAELM-MAPLEHOUSINGINC.Al086SOUTHHILLBUSINESSCAMPUS,LLCAl087ITHACABEERAl088ITHACASENIORLIVINGFACILITY-CONIFERTOTAL-REALPROPERTYTAXITEMSREALPROPERTYTAXITEMSAl090INTEREST&PENALTIESTOTAL-REALPROPERTYTAXITEMSNON-PROPERTYTAXITEMSAl120SALESTAXTOTAL-NON-PROPERTYTAXITEMSDEPARTMENTALINCOMEAl255TOWNCLERKFEESAl260PERSONNELFEES-SCLIWCAl555DOGENUMERATIONFEESAl557DOGIMPOUNDMENTFEESA2088COMMUNITYGARDEN-GRANTSA2089COMMUNITYGARDEN-TOMPKINSA2090COMMUNITYGARDENPLOTFEESA218lSUSTAINABILITYGRANTA2l85COMMUNITYEVENTSA2188FACILITYFEESA2l91PARKFEESA2194PEWTRAILPAVILIONDONATIONSTOTAL-DEPARTMENTALINCOMEINTERGOVERNMENTALCHARGESA2350YOUTHSERVICES-COUNTYA235lYOUTHSERVICES-VILLAGEOFLANSINGTOTAL-INTERGOVERNMENTALCHARGESUSEOFMONEYANDPROPERTYA240lINTERESTA2421NEXTELSITERENTALA2423SPRINTSITERENTALTOTAL-USEOFMONEYANDPROPERTYLICENSESANDPERMITSA2544DOGLICENSETOTAL-LICENSESANDPERMITSFINESANDFORFEITURESA2610FINES,FEES,&FOREFEITEDBAILTOTAL-FINESANDFORFEITURES2,133,6372,132,7612,231,5552,231,1232,276,2002,133,6372,132,7612,231,5552,231,1232,276,20008,00000020,00024,27524,00025,31924,0004,5004,7904,7004,9354,70000053704,1004,5144,4004,8274,4001,8003,4943,0004,7083,0000000009,6503,9004,2253,90030,40054,72340,00044,55140,00013,0009,2849,30010,0459,30013,0009,2849,30010,0459,300385,498621,307400,000435,000415,000385,498621,307400,000435,000415,0002,0005,9564,0004,0005,0009,7009.9019,8009,5009,8005001,1560002506355004905005000000250000050044525025040045,00045,000040,00001,000000015000006001,0506001,500800010010060,45064,15415,15055,75016,50039,84822,67522,67521,82021,80013,50013,50013,50013,50013,50053,34836,1753617535,32035,30013,00010,82413,0007,80010,00023,00023,98123,00023,00023,00022,00022,82922,00022,000058,00057,63458,00052,80033,0008,00013,61013,00014,50013,5008,00013,61013,00014,50013,50020112011201220122013290,000291,391280,000276,000280,000290,000291,391280,000276,000280,0003-16 REVENUES:ACCOUNTACCOUNTDESCRIPTIONBUDGETRECEIVEDBUDGETPROJECTEDBUDGET20112011201220122013SALEOFPROPERTYICOMPENSATIONFORLOSSA2660SALEOFREALPROPERTYA2680INSURANCERECOVERIESTOTAL-SALEOFPROPERTY/COMPENSATIONFORLOSSMISCELLANEOUSLOCALSOURCESA2701REFUNDPRIORYEARSEXPENSESA2702COMMUNITYBEAUTIFICATIONGRANTSA2703COMMUNITYGARDENGRANTS/DONATIONSA2770OTHERUNCLASSIFIEDREVENUEA2771TOMPKINSCOUNTYTOURISMGRANTTOTAL-MISCELLANEOUSLOCALSOURCESTOTAL-STATEAIDFEDERALAIDA4889FEDERALAID-GATEWAYTRAILTOTALFEDERALAIDINTERFUNDTRANSFERSA5031/BINTERFUNDTRANSFER-PART-TOWNA5031/DBINTERFUNDTRANSFER-HIGHWAYA5031/FINTERFUNDTRANSFER-WATERA5031/GINTERFUNDTRANSFER-SEWERA5031/HTRANSFERFROMCAPITALPROJECT(S)TOTAL-INTERFUNDTRANSFERSPROCEEDSOFOBLIGATIONSA5710PROCEEDSFROMSERIALBONDSA5725HANSHAWRDWALKWAYA5726TOWNHALLROOF/PARAPETA5727WARRENRDWALKWAYTOTAL-PROCEEDSOFOBLIGATIONSTOTALREVENUESAPPROPRIATEDFUNDBALANCE4,004,0004,052,5454,054,7454,014,3904,925,500663,891-109,573505,944271,510497,407TOTALREVENUES&OTHERSOURCES4,667,8913,942,9724,560,6894,285,9005,422,90700030,000001,1560300001,156030,300001,162017,7500000000000004,82504,20000009000STATEAIDA3005A3061A3086A3087A3088A3089MORTGAGETAXRECORDSMGMT-SARAGRANTGATEWAYTRAILPLAYSTRUCTUREGRANTJUSTICECOURTGRANTSTARAID05,987022,8500165,000248,039200,000279,560225,0000000000000000000005,023000000165,000248039200,000284,583225,000000000000071,45971,45973,00073,00074,400104,024104,024107,550107,550109,500178,809178,809184,115184,115187,800152,375152,375156,900156,900160,00009,657020506,667516,324521,565521,567531,70000250,00001,050,00000000300,000000000000300,0000250,00001,050,0003-17 TOWNOFITHACA2013BUDGETSUMMARYOFAPPROPRIATIONSFORCOMMUNITYSERVICES&PROGRAMSUPPORTBUDGETBUDGETBUDGETBUDGETBUDGETACCOUNTPROGRAMDESCRIPTION20092010201120122013PUBLICTRANSPORTATIONSUPPORTTOWNICITYPARKSSUPPORTA7110.460CITYOFITHACAPARKSCONTRIBUTIONA7110.461CODDINGTONROADCOMMUNITYCNTRTOTAL-TOWNICITYPARKSSUPPORTCOMMUNITYGARDENSA7180.487COMMUNITYGARDENSTOTAL-COMMUNITYGARDENSYOUTHSERVICES&PROGRAMSSUPPORTA7320.461C000INGTONRDCCSUMMERCAMPSA7320.463RECREATIONPARTNERSHIPA7320.464TOWNYOUTHEMPLOYMENTINITATIVEA7320.465COOPERATIVEEXTENSIONA7320.466LEARNGWEB/YOUTHWORKSA7320.xxxWORKFORCE-NEWYORKTOTAL-YOUTHSERVICES&PROGRAMSSUPPORTPUBLICLIBRARYSUPPORTA7410.467TOMPKINSCOUNTYPUBLICLIBRARYTOTAL-PUBLICLIBRARYSUPPORTSENIORSERVICES&PROGRAMSSUPPORTSPECIALITEMSAl920.483HYDRILLAPREVENTIONCONTRIBUTIONTOTAL-SPECIALITEMSWATERQUALITYMONITORINGPROGRAMB8020.480WATERQUALITYMONITORINGPROGRAMF8310.480WATERQUALITYMONITORINGPROGRAMTOTAL-WATERQUALITYMONITORINGTRANSFERTOPARKSANDOPENSPACEPLANRESERVEPARKS&OPENSPACEPLANRESERVEPROGRAMTOTAL-PARKS&OPENSPACEPLANTRANSFER5000060,00072,00075,00075,00050,00060,00072,00075,00075,000A5630.469BUSOPERATIONS!TCATTOTAL-PUBLICTRANSPORTATIONSUPPORTA8989.468A8989.468A8989.46950,00050,00050,00050,00050,00050,00050,00050,00050,00050,000108,000111,240111,240111,240111,2406,8006,8006,8006,8006,800114,800118,040118,040118,040118,040002,0003,0006,000002,0003,0006,00011,60011,60011,60011,60011,83357,78659,24559,24559,24560,43021,18422,49222,49222,49227,90023,31823,31838,31844,26238,53763,81063,81053,81055,96357,0811,4710000179,169180465185,465193,562195,78120,00020,00020,0002000020,00020,00020,00020,00020,00020,0009,6809,6809,0009,0009,0004,0005,2005,0005,0005,00012,00012,00012,00012,00012,00025,68026,88026,00026,00026,00000005,00000005,00017,10017,10017,10017,4000000018,74017,10017,10017,10017,40018,740406,749412,485418,605428,002434,561LIFE-LONGHUMANSERVICESCOALITIONBUSOPERATIONS!GADABOUTTOTAL-SENIORSERVICES&PROGRAMSSUPPORTTOTALCOMMUNITYSERVICES&PROGRAMSSUPPORT3-18 GENERALPART-TOWNFUND GENERALPART-TOWNFUND(TownOutsidetheVillageofCayugaHeights)TheGeneralPart-TownFundisusedtoaccountforrevenuesandexpendituresforvariousservicesoutsidetheVillageofCayugaHeights.Functionsspecifictothisfundincludezoningandcodeenforcement,andplanningservices.Thisisthefundusedbytownswhichalsohaveavillagewithinitsborders.TheVillageofCayugaHeightsisresponsibleforfundingzoningandcodeenforcementandplanningserviceswithinitsownborders.EXPENDITURES:TotalexpendituresfortheGeneralPart-TownFundarebudgetedat$1,470,110forFiscalYear2013,a12.3%increasefromtheprioryearbudgetof$1,308,950.Mostofthisincreaseisduetohigherexpendituresonpersonnelcostsandequipment/capitaloutlayin2013.TheGeneralPart-TownFundaccountsfor7%ofthetotalTownbudget.ThefollowingtableshowstotalbudgetedexpendituresbyclassforFiscalYear2013andeachofthefivepreviousyears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices572,750629,100618,600610,300620,900634,410EmployeeBenefits200,900215,500210,350284400284,850355,650ContractualServices139,795165,512148,362168,455325,050323,650Equipment/CapitalOutlay6501,30080027,1002,05077,000InterfundTransfers37,91138,19973,78473,45976,10079,400TOTALEXPENDITURES:952,0061,049,6111,051,8961,163,7141,308,9501,470,110ThebudgetedtotalforPersonnelCostsincreasesto$990,060in2013fromabudgetedtotalof$905,750in2012,anincreaseof$84,310or9.3%.Personnelcostsrepresent67.4%oftheGeneralPart-TownFund’stotalbudget.PersonalServices(employeesalariesandwages)increasesfrom$620,900in2012to$634,410in2013,anincreaseof$13,510or2.2%.ThebudgetedtotalforEmployeeBenefitsincreasesto$355,650in2013fromabudgetedtotalof$284,850in2012,anincreaseof$70,800or24.9%.-Paymentsforemployeeretirementarebudgetedfor$124,000in2013,anincreaseof$49,000or65.0%overthe$75,000totalbudgetedin2012.-Paymentsforemployeehealthinsurancearebudgetedfor$171,000in2013,anincreaseof$23,000or15.5%overthe$148,000totalbudgetedin2012.Equipment/CapitalOutlayincreasesto$77,000in2013;anincreaseof$74,950overthe2012totalof$2,050,andincludesfundingforthefollowing:-$55,000forthepurchaseandimplementationofnewBuilding,PlanningandZoningsoftwareformanagingtheTown’s5,300landparcels.Thedatabasescurrentlyinusewereprogrammedapproximately10yearsago,andhavebecomedifficulttomaintainandcannotbeupdatedorintegratedwithothersoftwarepackagesusedbytheTown.-$22,000forthepurchaseofanewinspectionvehicleforCodeEnforcement.ContractualServicesdecreasefrom$325,050in2012to$323,650in2013;adecreaseof$1,400or0.4%.Contractualservicesrepresent22.0%oftheGeneralPart-TownFund’stotalbudgetfor2013,andincludefundingforthefollowing:-$96,000forlegalservices.-$150,000forplanningstudies.4-1 ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedexpenditures.Personalservicesandemployeebenefitsareestimatedtoaccountfor68%oftheGeneralPart-TownFundexpenditures.REVENUES:PersonalServicesTownofIthacaGeneralPart-TownFundBudgetedExpenditures2013$1,470,110EmployeeBenefits24%Totalrevenuesarebudgetedtoincreasefrom$1,308,950in2012to$1,470,110in2013,anincreaseof$161,160or12.3%.Byremovingtherevenuebudgetedfromappropriatedfundbalancefromthiscalculation,revenuein2013willactuallyincreaseby$34,050,or2.8%,over2012.Thefollowingtableshowstotalbudgetedrevenuesbysourceforeachofthepastsixyears:REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013SalesTax637,981722,964737,964702,964900,000935,000CableTVFranchise70,00070,00070,00075,00075,00065,000StateAid89,00089,00089,00089,00089,00087,650OtherRevenues81,000139,500111,200156,400159,600170,000UseofFundBalance74,02528,14743,732140,35085,350212,460TOTALREVENUES:952,0061,049,6111,051,8961,163,7141,308,9501,470,110TheSalesTaxistheGeneralPart-TownFund’slargestrevenuesource,representing63.6%oftotalbudgetedrevenues.Otherrevenuesourcesforthisfundinclude:-DepartmentalIncome,budgetedat$169,500andrepresenting11.5%oftotalrevenues.-StateAid(perCapita),budgetedfor$87,650andrepresenting6.0%oftotalrevenues.-CableTVFranchiseTax,budgetedat$65,500andrepresenting4.5%oftotalrevenues.ContractualTransfersEquipmentlServicesCapitalOutlay22%5%4-2 TheGeneralPart-TownFundisalsobudgetedtouse$212,460infundequityfor2013.ThefollowingchartshowsthebreakdownforFiscalYear2012budgetedrevenues,clearlydemonstratingthisfund’sdependenceonsalestaxreceiptsastheprimaryrevenuesource.DetailedexpenditureandrevenueschedulesfortheGeneralPart-TownFundareshownonpages4-4through4-8.TownofIthacaGeneralPart-TownFundBudgetedRevenues2013$1,470,110SalesTax64%UseofFundBalance14%OtherRevenues12%CableTVFranchise4%StateAidU104-3 TOWNOFITHACAGENERALPART-TOWNFUNDAPPROPRIATIONS:2013BUDGETACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSEB1320.401AUD1TINGSERVICESTOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGLEGALSERVICESCONTRACTUALEXPENSEB1420.402LEGALSERVICESTOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESBUILDINGS&GROUNDSEQUIPMENT/CAPITALOUTLAY31620.236FURNITURE&FURNISHINGSTOTALEQUIPMENT/CAPITALOUTLAYTOTAL-BUILDINGS&GROUNDSCENTRALCOMMUNICATIONSSYSTEMSCONTRACTUALEXPENSEB1650.415TELEPHONESTOTALCONTRACTUALEXPENSETOTAL-CENTRALCOMMUNICATIONSSYSTEMSCENTRALSTOREROOMCONTRACTUALEXPENSE81660.404GENERALOFFICESUPPLIESTOTALCONTRACTUALEXPENSETOTAL-CENTRALSTOREROOMCENTRALPRINT&MAILCONTRACTUALEXPENSE81670.405COPIERPAPERB1670.408POSTAGEB1670.437XEROXPRINTERS/COPIERSB1670.438PRINTER/COPIERSUPPLIESTOTALCONTRACTUALEXPENSETOTAL-CENTRALPRINT&MAILINFORMATIONTECHNOLOGYEQUIPMENT/CAPITALOUTLAY81680.291HARDWARE&EQUIPMENTB1680.292SOFTWARETOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSE81680.400CONTRACTUALB1680.490NETWORKSUPPORTB1680.491HARDWARE&EOUIPMENT81680.492SOFTWARE31680.494MAINTENANCE&REPAIRSB1680.497TOOLS&SUPPLIESTOTALCONTRACTUALEXPENSETOTAL-INFORMATIONTECHNOLOGY9009001,3002,0002,3009009001,3002,0002,3009009001,3002,0002,30033,50093,85296,00076,00096,00033,50093,8529600076,00096,00033,5009385296,00076,00096,0005000000500000050000001,9001,6641,8001,7002,0001,9001,6641,8001,7002,0001,9001,6641,8001,7002,0007007855002,2001,0007007855002,2001,0007007855002,2001,0007003237002505004,8003,8145,20040004,5005,6855,1235,7004,7007,10040069400100400115859,32912,0009,05012,50011,5859,32912,0009,05012,5005,6004,3832,0502,2390000055,0005,6004,3832,0502,23955,0006,7008,0338,6008,6008,9003,6702,8003,1502,8003,750001,5001,8001,50004244,0005,7000950309400700500750060060060012,07011,56618,25020,20015,25017,67015,94820,30022,43970,2504-4 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONSPECIALITEMSCONTRACTUALEXPENSE01910.439LIABILITYINSURANCE11,00010,36812,00011,00012,000B1920.488TIMEWARNERCOUNTYTAXCREDIT1,2000000TOTALCONTRACTUALEXPENSE12,20010,36812,00011,00012,000TOTAL-SPECIALITEMS12,20010,36812,00011,00012,000TOTAL-GENERALGOVERNMENTSUPPORT78,955132,846143,900124,389196,050HOMEANOCOMMUNITYSERVICESZONING&CODEENFORCEMENTPERSONALSERVICES08010.100REGULARB8O1O.101BOARDMEMBERSB8010.1O2BUILDING&ZONINGOVERTIMETOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYB8010.270INSPECTIONVEHICLETOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSE08010.400CONTRACTUALB8010.410CONFERENCES&MILEAGE08010.415TELEPHONEB8010.420DUES&PUBLICATIONSB8010.423LEGALADSB8010.440PERSONALPROTECTIVEEQUIPMENT08010.449FURNITURE&FURNISHINGS08010.450PETROLEUMPRODUCTS88010.451VEHICLEMAINTENANCETOTALCONTRACTUALEXPENSETOTAL-ZONING&CODEENFORCEMENTPLANNINGPERSONALSERVICESB8020.100REGULAR08020.101BOARDMEMBERS08020.102PLANNINGOVERTIMEB802011OSTUDENTINTERNSTOTALPERSONALSERVICES273,9006,8001,500282,200278,1613,440417282,018287,4006,9001,500295,800287,4004,0000291,400289,7106,9001,500298,11021,00019,5490022,00021,00019,5490022,0001,0009638009001,0005,0001,9744,0001,5004,0002,0002,7173,1002,9003,0001,0001,5301,4001,4001,4009003491,0005001,000200466003006000050005003,0001,3982,0001,6002,0002,5002472,5008002,50015,6009,22315,9009,90016,000318,800310,790311,700301,300336,110304,000303,407300,800300,800313,80017,70012,53117,90012,00015,90002,0610006,4007,9956,4005,0896,600328,100325,994325,100317.889336,3005003622,0005003,00050,0000135,0004,000150,0005,0008945,0009005,0005006025005006002,7002,6562,7003,0003,0001,5007591,5001,0001,4001,5001,2931,5005001,5000050001,00060016460020050060026260040060017,10017,03617,40017,036001,2200450080,00025,247167,30028,486166,600408,100351,241492,400346,375502,900CONTRACTUALEXPENSEB8020.400CONTRACTUAL08020.403PLANNINGSTUDYB8020.410CONFERENCES&MILEAGEB8020.415TELEPHONEB8020.420DUES&PUBLICATIONSB8020.423LEGALADSB8020.431CONSERVATIONBOARD08020.449FURNITURE&FURNISHiNGS08020.450PETROLEUMPRODUCTSB8020.451VEHICLEMAINTENANCEB8020.480WATERQUALITYMONITORINGPROGRAMB8020.481AG&FARMLANDPROTECTIONPLANTOTALCONTRACTUALEXPENSETOTAL-PLANNINGTOTAL-HOMEANDCOMMUNITYSERVICES726.900662,031804.100647.675839.0104-5 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013EMPLOYEEBENEFITSEMPLOYEEBENEFITSB9010.800NYSRETIREMENT72,000116,55375000110,787124,000B9030.800SOCIALSECURITY46,80047,02247,50047,50048,100B9040.800WORKERSCOMPENSATION7,1006,7348,6008,75010,200B9045.8D0LIFEINSURANCE1,4009551,4001,4001,400B9050.800UNEMPLOYMENTINSURANCE10,70032000B9055.800DISABILITYINSURANCE35031950050060089056800DISABILITYINSURANCE-LONG-TERM3,7003000350000B9060.800GROUPHEALTHINSURANCE142,000116,869148,000148,000171,00089060.801FLEXIBLESPENDINGPLAN350223350350350B9062.800POSTHEALTHINSURANCE0-13449000TOTAL-EMPLOYEEBENEFITS284,400278,259284,850317,287355,650INTERFUNDTRANSFERSTRANSFERSTOOTHERFUNDS89901.901TRANSFERTOGENERALFUND71,45971,45973,00073,00074,400B9901.904TRANSFERTORISKRETENTIONFUND2,0002,0003,1003,1005,000TOTAL-TRANSFERSTOOTHERFUNDS73,45973,45976,10076,10079,400TOTAL-INTERFUNDTRANSFERS73,45973,45976,10076,10079,400TOTALAPPROPRIATIONS1,163,7141,146,5951,308,9501,165,4511,470,1104-6 TOWNOFITHACAGENERALPART-TOWNFUND2013BUDGETSUMMARYOFAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETFUNCTION/CLASSDESCRIPTION20112011201220122013TOTALAPPROPRIATIONSBYFUNCTION:GENERALGOVERNMENTSUPPORTPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-GENERALGOVERNMENTSUPPORTPUBLICSAFETYTRANSPORTATIONCULTUREANDRECREATIONHOMEANDCOMMUNITYSERVICESPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-HOMEANDCOMMUNITYSERVICESEMPLOYEEBENEFITSINTERFUNDTRANSFERSTOTALAPPROPRIATIONSBYFUNCTION000006,1004,3832,0502,23955,00072,855128,463141,850122,150141,0500000078,955132,846143,900124,389196,050000000000000000610,300608,012620,900609,289634,41021,00019,5490022,00095,60034,471183,20038,386182,60000000726,900662,031804,100647,675839,010284,400278,259284,850317,287355,65073,45973,45976,10076,10079,4001,163,7141,146,5951,308,9501,165,4511,470,110610,300608,012620,900609,289634,41027,10023,9312,0502,23977,000168,455162,934325,050160,536323,65000000284,400278,259284,850317,287355,65073,45973,45976,10076,10079,4001,163,7141,146,5951,308,9501,165,4511,470,110TOTALAPPROPRIATIONSBYCLASS:PERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSEMPLOYEEBENEFITSINTERFUNDTRANSFERSTOTALAPPROPRIATIONSBYCLASS4-7 TOWNOFITHACAGENERALPART-TOWNFUND2013BUDGETREVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013NON-PROPERTYTAXITEMSB1120SALESTAXB1170TVFRANCHISETAX_________________________________________________TOTAL-NON-PROPERTYTAXITEMSDEPARTMENTALINCOMEB2108OPSPERMITSB2109ELECTRICALINSPECTIONFEESB2110ZONINGAPPLICATIONFEESB2111BUILDINGPERMITS82112FIREINSPECTIONFEESB2113OPERATINGPERMITSB2115PLANNINGFEESB2120CAYUGALAKEWATERSHEDI/OB2192AG/FARMLANDPROTECTIONGRANTNYS______________________________________________________TOTAL-DEPARTMENTALINCOMEUSEOFMONEYANDPROPERTYB2401INTEREST___________________________________________________________TOTAL-USEOFMONEYANDPROPERTYSALEOFPROPERTY/COMPENSATIONFORLOSSB2680INSURANCERECOVERIESB2691OTHERTOWNPERMITFEES___________________________________________________________TOTAL-SALEOFPROPERTY/COMPENSATIONFORLOSSMISCELLANEOUSLOCALSOURCES82701REFUNDOFPRIORYEARS82770UNCLASSIFIEDOTHERREVENUE___________________________________________________________TOTAL-MISCELLANEOUSLOCALSOURCESSTATEAIDB3001STATEAIDPERCAPITA___________________________________________________________TOTAL-STATEAIDINTERFUNDTRANSFERSB5031/ATRANSFERFROMGENERALFUND___________________________________________________________TOTAL-INTERFUNDTRANSFERSTOTALREVENUES1,023,3641,289,0771,223,6001,320,2771,257,650APPROPRIATEDFUNDBALANCE140,350-142,48285,350-154,826212,460TOTALREVENUES&OTHERSOURCES1,163,7141,146,5951,308,9501,165,4511,470,110702,964943,860900,000985,000935,00075,00063,17175,00072,27765,000777,9641,007,031975,0001,057,2771,000,0000000026,10025,32326,10030,00025,0007,5002,0555,5004,5003,10090,500122,41190,500115,000115,00015,3008,55012,0002,5002,7001,50010,95010,0005,0008,70015,00018,51515,00015,00015,000500000000000156,400187,803159,100172,000169,5000515500500500051550050050001,29100003000100001,5910100004,48302,74600000004,48302,746089,00087,65489,00087,65487,65089,00087,65489,00087,65487,65000000000004-8 -D z-.IDo -<z GENERALPART-TOWNHIGHWAYFUND(TownOutsidetheVillageofCayugaHeights)TheGeneralPart-TownHighwayFundisusedtoaccountforrevenuesandexpendituresforhighwaypurposes.Thisisthefundusedbytownswhichalsohaveavillagewithinitsborders.TheVillageofCayugaHeightsisresponsibleforfundinghighwayoperationswithinitsownborders.Highwayoperationsincluderoadrepairandimprovements,snowandicecontrolandremoval,leafandbrushremovalanddisposal,andequipmentacquisitionandmaintenance.TheGeneralPart-TownHighwayFundisalsoreferredtoastheHighwayPart-TownFundandtheHighwayFund.TheHighwayFundreceivesalmost29%ofitsrevenuefromanannualpropertytaxlevyapprovedbytheTownBoard.ThetaxrateisbaseduponthetaxableassessedpropertyvaluationsthatarewithintheareaoftheTown,outsideof--—theVillaneofCa”unaHeinhtsTOWNOFITHACAHIGHWAYPART-TOWNREALPROPERTYTAXLEVYThispropertytaxwasfirst2007T02013leviedintheHighwayFundin2010inanefforttoprovidemorediversifiedandreliablerevenuesources.Thetotalpropertytaxlevyincreasedfrom$743,000in2012to$999,300in2013,anincreaseof$256,300or34.5%.The2013taxratewillincreaseto$1.109/$1,000ofassessedvaluationfromthe2013taxrateof$0830!$1000ofassessedvaluation.Thisincreaseispartiallyoffsetbyadecreaseinthe_____________________________________________________________propertytaxlevyintheFireProtectionFund.TheTown’stotal2013propertytaxlevy___________________________________________________________remainedunderthelimitsoftheState’spropertytaxcap.TheabovechartandtableillustratetheHighwayPart-Townpropertytaxlevyandtaxratesforthepastfouryears.IDESCRIPTION2007200820092010201120122013IIPROPERTYI---732,568737,020743,000999,300IITAXLEVYIIPROPERTY---0.8300.8300.8301.109TAXRATEEXPENDITURES:TotalexpendituresfortheHighwayPart-TownFundarebudgetedat$3,777,660forFiscalYear2013,or18%ofthetotalTownbudget.Thisisa$1,777,160or45.3%increasefromtheprioryearbudgetof$2,600,500.Thefollowingtableshowstotalbudgetedexpendituresbyclassforthepastfiveyears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices736,748812,780819,980820,867822,270846,760EmployeeBenefits380,700418,600378,300426,500468850515,100ContractualServices436200489,070493,270508,875593,590716,950CapitalProjects241,00098,000389,300802,5002500001,200,000Equipment/CapitalOutlay145,800168,000180,000191,075312,050340,000lnterfundTransfers37,911238,19950,026106,024153,740158,850TOTALEXPENDITURES:1,978,3592,224,6492,310,8762,855,8412,600,5003,777,6601000,000—75000020135-1 ThechartshowbelowillustratesthebreakdownforFiscalYear2013budgetedexpenditures.TownofIthacaHighwayPart-TownFundBudgetedExpenditures2013$3,777,660PersonalServicesInterfund22%EmployeeTransfersBenefits4%14%EquipmentlCapitalOutlay9%ContractualServices19%ThebudgetedtotalforPersonnelCostsincreasesto$1,361,860in2013fromabudgetedtotalof$1,291,120in2012,anincreaseof$70,740or5.5%.Personnelcostsrepresent36.1%oftheHighwayPart-TownFund’stotalbudget.PersonalServices(employeesalariesandwages)increasesfrom$822,270in2012to$846,760in2013,anincreaseof$24,490or3.0%.ThebudgetedtotalforEmployeeBenefitsincreasesto$515,100in2013fromabudgetedtotalof$468,850in2012,anincreaseof$46,250or9.9%.-Paymentsforemployeeretirementarebudgetedfor$125,000in2013,anincreaseof$20,000or19.0%overthe$105,000totalbudgetedin2012.-Paymentsforemployeehealthinsurancearebudgetedfor$248,500in2013,anincreaseof$26,500or11.9%overthe$222,000totalbudgetedin2012.CapitalProjectsarebudgetedat$1,200,000for2013;anincreaseof$950,000or380.0%overthe2012totalof$250,000.Capitalprojectsbudgetedin2013include:•Whitetail&MarceyCourtImprovements,withconstructioncostsbudgetedfor$750,000.•ForestHomeDriveImprovements,estimatedtocost$200,000.•ForestHome/FlatRockImprovements,withconstructioncostsestimatedat$250,000.Theabovelistedprojectswillbefinancedwiththeissuanceofnewlong-termdebt.CapitalProjectsrepresent31.8%oftheHighwayPart-TownFund’stotalbudgetfor2013ContractualServicesincreaseto$716,950in2013;anincreaseof$123,360or20.8%overthe2012totalCapitalProjects32%5-2 of$593,590.ThebudgetsforRoadRepairsin2013wereincreased$120,000over2012levels.Thesefundswillprovideadditionalmaterialsforrepairsofroadsandshouldersnotcoveredinthecapitalprojects.Contractualservicesrepresent19.0%oftheHighwayPart-TownFund’stotalbudgetfor2013.Equipment/CapitalOutlayisbudgetedfor$340,000in2013;anincreaseof$27,950or9.0%overthe$312,050totalbudgetedin2012.REVENUES:Totalrevenuesarebudgetedtoincreasefrom$2,160,500in2012to$3,777,660in2013,anincreaseof$1,777,160or45.3%.Byremovingtherevenuebudgetedfromtheissuanceofnewdebtandappropriatedfundbalancefromthiscalculation,revenuein2013willactuallyincreaseby$300,800,or13.6,over2012.Thefollowingtableshowstotalbudgetedrevenuesbysourceforeachofthepastsixyears:REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013RealPropertyTax--732,568731,948743,000999,300SalesTax1,542,8411,448,3101,448,3101,273,9641,350,0001,400,000StateAid61,00074,00074,00074,0007400074,000OtherRevenues38,00043,00022,35045,4744350038,000ProceedsofOblations-200,000302,500802,500250,0001,200,000UseofFundBalance336,518459,339(268,852)(72,045)140,00066,360TOTALREVENUES:1,978,3592,224,6492,310,8762,855,8412,600.5003.777,660RealPropertyTax26%TownofIthacaHighwayPart-TownFundBudgetedRevenues2013$3,777,660SalesTaxUseofFundBalance2%37%StateAid2%OtherRevenues1%ProceedsofObligations32%5-3 TheabovechartshowsthebreakdownforFiscalYear2013budgetedrevenues,showingthisfundsdependenceonthesalestaxandpropertytaxastheprimaryon-goingrevenuesources.Salestaxreceiptsremainthelargeston-goingrevenuesourceforthisfund.Revenueisbudgetedat$1,400,000in2013,providing37.1%oftherevenuefortheHighwayPart-TownFund.ThepropertytaxlevyistheHighwayPart-TownFund’ssecondlargestrevenuesource,representing26.5%oftotalbudgetedrevenues.The2013PropertyTaxLevyfortheHighwayPart-TownFundisbudgetedat$999,300,anincreaseof$256,300or34.5%overtheprioryearamountof$743,000.ThisincreaseispartiallyoffsetbyadecreaseinthepropertytaxlevyintheFireProtectionFund.TheTown’stotal2013propertytaxlevyremainedunderthelimitsoftheState’spropertytaxcap.For2013,theHighwayPart-TownFundisbudgetedreceive$1,200,000fromthesaleofnewlong-termdebt.Theserevenueswillbeusedtofundthosecapitalprojectslistedonpage5-2,andrepresents31.8%ofthe2013revenuesofthisfund.DetailedexpenditureandrevenueschedulesfortheHighwayPart-TownFundareshownonpages5-5through5-9.5-4 TOWNOFITHACAGENERALPART-TOWNHIGHWAYFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSEDB1320.401AUDITINGSERVICES_________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGLEGALSERVICESCONTRACTUALEXPENSED81420.402LEGALSERVICES_______________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESCENTRALCOMMUNICATIONSSYSTEMSCONTRACTUALEXPENSEDB1650.415TELEPHONES___________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALCOMMUNICATIONSSYSTEMSCENTRALSTOREROOMCONTRACTUALEXPENSED01660.404GENERALOFFICESUPPLIES_______________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALSTOREROOMCENTRALPRINT&MAILCONTRACTUALEXPENSEDB1670.405COPIERPAPERDB1670.408POSTAGEDB1670.437XEROXPRINTERS/COPIERSDB1670.438PRINTER/COPIERSUPPLIES_______________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALPRINT&MAILINFORMATIONTECHNOLOGYEQUIPMENT/CAPITALOUTLAY081680.291HARDWARE&EQUIPMENT________________________________________________________TOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSETOTAL-INFORMATIONTECHNOLOGYSPECIALITEMSCONTRACTUALEXPENSEDB191O.439LIABILITYINSURANCE___________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-SPECIALITEMSTOTAL-GENERALGOVERNMENTSUPPORT1,5001,5192,3003,3003,3001,5001,5192,3003,3003,30015001,5192,3003,3003,3004,0002,0244,0003,8004,0004,0002,0244,0003,8004,0004,0002,0244,0003,8004,000001,50001,500001,50001,500001,50001,50045018745020050045018745020050045018745020050000200020000400400400003,5004,4003,6000030010300004,4004,8104,500004,4004,8104,5002,0751,7582,0502,23902,0751,7582,0502,23902,5002,4483,9305,9005,0003,8002,2543,1352,2003,250007,8505,0003,000004,0004,900035039535004003,0752,2773,0752,4002,5002507086003006009,9758,08222,94020,70014,75012,0509,84024,99022,93914,7500040,00032,50038,0000040,00032,50038,0000040,00032,50038,000DB1680.400DB1680.490DB1680.491DB1680.492DB1680.494D61680.496DB1680.497CONTRACTUALNETWORKSUPPORTHARDWARE&EQUIPMENTSOFTWAREMAINTENANCE&REPAIRSTIMEWARNERCABLERRTOOLS&SUPPLIESTOTALCONTRACTUALEXPENSE18,00013,56977,64067,54966,5505-5 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONPETROLEUMPRODUCTSROADREPAIRSTOOLS&EOUIPMENT____________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-GENERALREPAIRSPERMANENTREPAIRSPERSONALSERVICESD85112.100REGULARDB5112.102OVERTIME____________________________________________________________TOTALPERSONALSERVICESEXPENSEPETROLEUMPRODUCTSROADREPAIRSTOOLS&EQUIPMENT___________________________________________________________TOTALCONTRACTUALEXPENSECAPITALPROJECTSDB5112.503FORESTHOMEDRRECONSTRUCTIONDB5112.504FORESTHOMEDRUPSTREAMBRIDGEDB5112.529SNYDERHILLROADRECONSTRUCTIONDB5112.531HARRISBDATESDRRECONSTRUCTIOND65112.532WHITETAIL&MARCEYCTRECONSTR.DB5112.533FORESTHOMEDRRECONSTRUCTIONDB5112.534FORESTHOME/FLATROCKRECONSTR._________________________________________________________TOTALCAPITALPROJECTSTOTAL-PERMANENTREPAIRSMACHINERYPERSONALSERVICESD05130.100REGULARDB5130.102OVERTIME___________________________________________________________TOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEDB5130.450PETROLEUMPRODUCTSDB5130.451VEHICLEMAINTENANCE&REPAIRSDB5130.459TOOLS&EQUIPMENT________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-MACHINERYGENERALREPAIRSPERSONALSERVICESDB5110.100REGULARDB5110.101DEPUTYHIGHWAYSUPERINTENDENTD85110.102OVERTIMETOTALPERSONALSERVICESCONTRACTUALEXPENSEDB5110.450DB5110.453D05110.459190,102236,406180,600180,600186,14063,50063,46764,80064,80066,1004,5003,3234,5003,5004,500258,102303,196249,900248,900256,740CONTRACTUALDB5112.450DB5112.453DB5112.45925,00025,20825,00022,00025,000135,000125,455145,000145,000155,0006,0004,0346,0004,0007,500166,000154,696176,000171,000187,500424,102457,892425,900419,900444,24034,56429,93435,24035,24036,3205,0001,2005,0005,0005,00039,56431,13440,24040,24041,32020,00020,20820,00020,00020,00037,00086,88840,00040,000150,0001,8004361,8001,0003,30058,800107,53261,80061,000173,300200,0000000102,5000000500,0000000000000000750,0000000200,0000000250,000802,5000001,200,000900,864138,666102,040101,2401,414,620100,30079,949102,300102,300104,8001,5006441,5001,0001,500101,80080,593103,800103,300106,3006,0003,88900000000135,000129,4460000000024,00018,50757,00047,51482,5000000000131,000129,77850,0000039,50035,51730,00024,00024,70045,00036,08545,0000037,50029,500125,00000007,500189,000176,541310,000278,394340,0006,0006,7186,0006,0006,00070,00075,50370,00075,00080,00023,0007,88823,50023,50023,50099,00090,11099,500104,500109,500389,800347,243513,300486,194555,800DB5130.200DB5130.270DB5130.271DB5130.272DB5130.273DB5130.274DB5130.275DB5130.276DB5130.277DB5130.278DB5130.279CAPITALEQUIPMENTVEHICLES/VANSHEAVY-DUTYTRUCKMEDIUM-DUTYTRUCKLIGHT-DUTYTRUCKLOADERS&BACKHOESEXCAVATINGEQUIPMENTPARK&TURFEQUIPMENTLEAF&BRUSHEQUIPMENTSPECIALTYEQUIPMENTMISCELLANEOUSEQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAY5-6 APPROPRIATIONS:CONTRACTUALEXPENSECONTRACTUALCONFERENCES&MILEAGEPERSONALPROTECTIVEEQUIPMENTTOOLS&EQUIPMENTTOTALCONTRACTUALEXPENSETOTAL-BRUSH&WEEDSSNOWREMOVALPERSONALSERVICESDB5142.100REGULARDB5142.102OVERTIMETOTALPERSONALSERVICESCONTRACTUALEXPENSEDB5142.450PETROLEUMPRODUCTSDB5142.452ROADDE-ICINGSUPPLIES085142.459TOOLS&EQUIPMENTTOTALCONTRACTUALEXPENSETOTAL-SNOWREMOVALEMPLOYEEBENEFITSBUDGETEXPENDEDACCOUNTACCOUNTDESCRIPTION20112011BUDGET2012BRUSH&WEEDSPERSONALSERVICESDB5140.100REGULAR95,05163,69896,91096,91099,880DB5140.102OVERTIME2,00011372,0001,2002,000DB5140.110REGULARBENEFITTIME181,46192,909185,010185,010193,680TOTALPERSONALSERVICES278,512157,744283,920283,120295,560PROJECTEDBUDGET20122013DB5140.400DB5140.410DB5140.440DB5140.4596,5506,1277,5006,0007,500300-9300030010,3009,53210,30010,30010,300003,0002,6004,50017,15015,65021,10018,90022,600295,662173,395305,020302,020318,16080889102,03682,41082,41084,84062,00068,09362,00057,00062,000142,889170,128144,410139,410146,84040,00040,20840,00040,00040,000100,000111,182105,00085,000102,50012,0007,65614,60014,60015,000152,000159,045159,600139,600157,500294,889329,173304,010279,010304,340TOTAL-TRANSPORTATION2,305,3171,446,3691,650,2701,588,3643,037,160EMPLOYEEBENEFITSDB9O1O.800NYSRETIREMENT85,000196,104105,000129,635125,000OB9030.800SOCIALSECURITY63,00064,41163,00063,00064,800089040.800WORKERSCOMPENSATION53,00041,20856,50046,00059,000DB9045.800LIFEINSURANCE1,6001,2551,6001,6001,850DB9050.800UNEMPLOYMENTINSURANCE16,0005,88616,0006,00015,000DB9055.800DISABLILTYINSURANCE500408650650650DB9056.800DISABILITYINSURANCE-LONG-TERM4,1003,3083,80000DB9060.800GROUPHEALTHINSURANCE203.000170,222222,000222,000248,500D89060.801FLEXIBLESPENDINGPLAN30053300300300DB9062.800POSTHEALTHINSURANCE0-11,313000TOTAL-EMPLOYEEBENEFITS426,500471,542468,850469,185515.100INTERFUNDTRANSFERSTRANSFERSTOOTHERFUNDSDB9901.901TRANSFERTOGENERALFUNDDB9901.904TRANSFERTORISKRETENTIONFUNDDB9901.907TRANSFERTODEBTSERVICEFUNDTOTAL-TRANSFERSTOOTHERFUNDSTRANSFERSTOCAPITALFUNDSDB9950.922FORESTHOMEDRUPSTREAMBRIDGETOTAL-TRANSFERSTOCAPITALFUNDSTOTAL-INTERFUNDTRANSFERS104,0242,0000104,0242,0000107,5503,10043.090107,5503,10043.090109,5005,00044.350106,024106,024153,740153,740158,8500102,5000000102,500000TOTALAPPROPRIATIONS2,855,8412,140,0042,350,5002,278,8393,777,660106,024208,524153,740153,740158,8505-7 TOWNOFITHACAGENERALPART-TOWNHIGHWAYFUNDSUMMARYOFAPPROPRIATIONS:2013BUDGETFUNCTION/CLASSDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013TOTALAPPROPRIATIONSBYCLASS:PERSONALSERVICESEQUIPMENT!CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSEMPLOYEEBENEFITSINTERFUNDTRANSFERSTOTALAPPROPRIATIONSBYCLASS820,867742,794822,270814,970846,760191,075178,299312,050280,634340,000508,875538,844593,590560,310716,950802,5000001,200,000426,500471,542468,850469,185515,100106,024208,524153,740153,740158,8502,855,8412,140,0042,350,5002,278,8393,777,660TOTALAPPROPRIATIONSBYFUNCTION:GENERALGOVERNMENTSUPPORTPERSONALSERVICES00000EQUIPMENT/CAPITALOUTLAY207517582,0502,2390CONTRACTUALSERVICES15,92511,81175,59065,31066,550CAPITALPROJECTS00000TOTAL-GENERALGOVERNMENTSUPPORT18,00013,56977,64067,54966,550PUBLICSAFETYTRANSPORTATIONPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSTOTAL-TRANSPORTATIONCULTUREANDRECREATIONHOMEANDCOMMUNITYSERVICESEMPLOYEEBENEFITSINTERFUNDTRANSFERSTOTALAPPROPRIATIONSBYFUNCTION00000820,867742,794822,270814,970846,760189,000176,541310,000278,394340,000492,950527,034518,000495,000650,400802,5000___________001,200,0002,305,3171,446,3691,650,2701,588,3643,037,1600000000000426,500471,542468,850469,185515,100106,024208,524153,740153,740158,8502,855,8412,140,0042,350,5002,278,8393,777,6605-8 TOWNOFITHACAGENERALPART-TOWNHIGHWAYFUNDREVENUES:2013BUDGETBUDGETRECEIVEDBUDGETPROJECTEDBUDGETREALPROPERTYTAXESDB1001REALPROPERTYTAXESTOTAL-REALPROPERTYTAXESNON-PROPERTYTAXITEMSDB112OSALESTAXTOTAL-NON-PROPERTYTAXITEMSSTATEAIDDB3501CHIPSTOTAL-STATEAIDPROCEEDSOFOBLIGATIONSDB5710PROCEEDSFROMSERIALBONDSDB5731FORESTHOMEDRRECONSTRUCTIONDB5732FORESTHOMEDRUPSTREAMBRIDGEDB5733SNYDERHILLROADRECONSTRUCTIONTOTAL-PROCEEDSOFOBLIGATIONSTOTALREVENUESAPPROPRIATEDFUNDBALANCE737,022736,589743,000742,791999,300737,022736,589743,000742,791999,3001,273,9641,550,7351,350,0001,480,0001,400,0001,273,9641,550,7351,350,0001,480,0001,400,000TOTALREVENUES&OTHERSOURCES2,855,8412,140,0042,350,5002,278,8393,777,660ACCOUNTACCOUNTDESCRIPTION20112011201220122013INTERGOVERNMENTALCHARGESDB2300SERVICESOTHERGOVERNMENTS00000DB2301SERVICESOTHER07,564019,6140DB2305SNOW&ICEREMOVAL-COUNTY14,0009,57315,00016,71510,000TOTAL-INTERGOVERNMENTALCHARGES14,00017,13715,00036,32910,000USEOFMONEYANDPROPERTYDB2401INTEREST1,4003,3633,5002,9003,000TOTAL-USEOFMONEYANDPROPERTY1,4003,3633,5002,9003,000SALEOFPROPERTYICOMPENSATIONFORLOSSDB2665SALEOFEQUIPMENT25,00035,40425,00042,65525,000DB2680INSURANCERECOVERIES0193000TOTAL-SALEOFPROPERTYICOMPENSATIONFORLOSS25,00035,59725,00042,65525,000MISCELLANEOUSLOCALSOURCESDB2701REFUNDOFPRIORYEARS04680340DB2705CULVERTFEES0008500DB2706HIGHWAYRIGHT-OF-WAYPERMITS0005000DB2770OTHERUNCLASSIFIEDREVENUES026601,8500TOTAL-MISCELLANEOUSLOCALSOURCES073403,234074,00074,19774,00074,18474,00074,00074,19774,00074,18474,00000250,00001,200,000200,0000000102,5000000500,0000000802,5000250,00001,200,0002,927,8862,418,3522,460,5002,382,093-72,045-278,348-110,000-103,2553,711,30066,3605-9 WATERFUND WATERFUNDTheWaterFundisestablishedbylawtoaccountforrevenuesderivedfromchargesforwaterconsumptionandbenefitassessments,andtheapplicationofsuchrevenuestowardrelatedoperatingexpensesanddebtretirement.OperationsaccountedforintheWaterFundincludeGeneralGovernmentSupport,WaterAdministration,WaterTransmissionandDistribution(includingCapitalProjects),andCommonWaterSupply.ThebasisofaccountingandrecordkeepingoffinancialresourcesandexpendituresisthesameastheGeneralTownwideFund.EXPENDITURES:TotalexpendituresfortheWaterFundarebudgetedat$4,016,137forFiscalYear2013,or19%ofthetotalTownbudget.Thisisa$149,593or3.6%decreasefromtheprioryearbudgetof$4,165,730,andisduetoadecreaseinthevalueofcapitalprojectsfromtheprioryear.ThefollowingtableshowstotalbudgetedexpendituresbyclassforFiscalYear2013andeachofthefiveprioryears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices186,240171,280115,780110,746112,560115,080EmployeeBenefits94,40089,40053,40053,30060,20067,500ContractualServices1,326,9501,499,5671,535,5231,635,7821,821,8952,267,640CapitalProjects1,500,0002,250,0003,160,0003,200,0001,350,000850,000Equipment/CapitalOutlay26,95032,75030,00044,300107,550102,000InterfundTransfers839,523769,406737,677735,507713,525613,917TOTALEXPENDITURES:3,974,0634,812,4035,632,3805,779,6354,165,7304,016,137ThebudgetedtotalforPersonnelCostsincreasesto$182,580in2013fromabudgetedtotalof$172,760in2012,anincreaseof$9,820or5.7%.Personnelcostsrepresentonly4.6%oftheWaterFund’stotalbudget.CapitalProjectsbudgetdecreases$500,000or37.0%,movingfrom$1,350,000budgetedin2012to$850,000in2013.Capitalprojectsbudgetedin2013include:•ReplacementoftheDanbyRoadWaterMainatanestimatedcostof$600,000.Theseimprovementswillincludereplacementof2,602linearfeetofexisting6”watermainwithnew8”watermain,togetherwithallrelatedancillaryfacilities.Thisprojectwillbepaidforthroughtheissuanceofnewlong-termgeneralobligationdebt.•ReplacementoftheWestKingRoadWaterMainatanestimatedcostof$250,000.Thisworkwillincludereplacementof1,809linearfeetofexisting8”watermainwithnew8”watermain,togetherwithallrelatedancillaryfacilities.Theseimprovementswillbepaidwithcurrentyearrevenue.CapitalProjectsrepresent21.2%oftheWaterFund’stotalbudgetfor2013.ContractualServicesincreaseto$2,267,640in2013;anincreaseof$445,745or24.5%overthe2012totalof$1,821,895.-ThebudgetforCommonWaterSupplywilltotal$1,994,000in2013,anincreaseof$435,500or27.9%overthe2012totalof$1,558,500.ThisincreaseisduetoBoltonPoint’sincreasefortreatedwaterof$0.85/i000gallons.Thiswillincreasethewaterratefrom$3.15/i000gallonsin2012to$4.00/i000gallonsin2013.-Thebudgetforthe$18,740WaterQualityMonitoringProgramismovedtotheWaterFundfor2013.ThisexpensewasfoundintheGeneralPart-TownFundinprioryears.Contractualservicesrepresent56.5%oftheWaterFund’stotalbudgetfor2013.6-1 ThebudgetforEquipment/CapitalOutlaydecreases$5,550or5.2%,movingfrom$107,550budgetedin2012to$102,000in2013.Thesefundsarebudgetedforthepurchaseofnewandreplacementcapitalequipment.PleaseseetheCapitalImprovementProgramsectionofthisdocumentforadditionalinformation.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedexpenditures:TownofIthacaWaterFundBudgetedExpenditures2013$4,016,137ContractualServices56%EmployeeBenefits2%CapitalProjects21%3%InterfundTransfersEquipment)15%CapitalOutlayREVENUES:Totalrevenuesarebudgetedtodecreasefrom$4,165,730in2012to$4,016,137in2013.Byremovingtherevenueexpectedfromtheissuanceofnewdebtandappropriatedfundbalancefromthiscalculation,revenuein2013increasesby$562,329,or18.0%,over2012.FundequityintheWaterFundisbudgetedtoincreaseby$270,075in2013.WatersalesarethemainrevenuesourcefortheWaterFund,providing67.7%offundrevenue.Benefitassessmentfeesandpropertytaxesprovideanadditional17.7%ofbudgetedrevenues.ThefollowingtableshowstotalbudgetedrevenuesbysourceforFiscalYear2013andeachofthefiveprioryears:PersonalServices3%REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PropertyTax/Assessment703,763696,839693,696689,645732,583758,212WaterSales1,750,0001,695,6771,963,0002,011,0392,360,0002,900,000OtherRevenues25,50027,80026,50047,50031,30028,000ProceedsofObligations1,500,0002,250,0003,160,0002,500,0001,200,000600,000UseofFundBalance(5,200)142,087(210,816)531,451(158,153)(270,075)TOTALREVENUES:3,974,0634,812,4035,632,3805,779,6354,165,7304,016,1376-2 RevenuefromMeteredWaterSalesisbudgetedtoincrease$540,000or22.9%,increasingfrom$2,360,000in2012to$2,900,000in2013.TheTownwillincreasethewaterratechargedtoourcustomersfrom$49911000gallonsin2012to$58411000gallons,anincreaseof17.0%,in2013.Thisincreaseof$0.85/bOOgallonseffectivelypassesthroughtheincreasefromBoltonPointtoourwatercustomers,withoutanyadditionalincreasefortheTown.TheWaterBenefitAssessmentChargewillincrease$5.00/unitin2013,increasingfrom$90.00/unitin2012to$95.00/unitin2013.Thisincreasewillgenerateapproximately$39,500inadditionalrevenuefor2013.Revenuesfromthewaterbenefitassessmentchargeareusedtopayforcapitalprojectsanddebtserviceexpense.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedrevenues,illustratingtheimportanceofincomefromwatersalesastheprimaryrevenuesource:TownofIthacaWaterFundBudgetedRevenues2013$4,016,137PropertyTaxAssessment18%ProceedsofObligations14%OtherRevenues1%WaterSales67%DetailedexpenditureandrevenueschedulesfortheWaterFundareshownonpages6-4through6-8,ananalysisofcurrentandfuturewaterbenefitassessmentfeesispresentedonpage6-9,andasummaryofcurrentandpastwaterandsewerratesisshownonpage6-10.6-3 TOWNOFITHACAWATERFUNDAPPROPRIATIONS:2013BUDGETACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013GENERALGOVERNMENTSUPPORTF1670.405F1670.408F1870.437F1670.438Fl680.400Fl680.490Fl680.491Fl680.492Fl680.494Fl680.497COPIERPAPERPOSTAGEXEROXPRINTERS/COPIERSPRINTERJCOPIERSUPPLIESTOTALCONTRACTUALEXPENSECONTRACTUALNETWORKSUPPORTHARDWARE&EQUIPMENTSOFTWAREMAINTENANCE&REPAIRSTOOLS&SUPPLIESTOTALCONTRACTUALEXPENSETOTAL-GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSEFl320.401AUDITINGSERVICESTOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGLEGALSERVICESCONTRACTUALEXPENSEF1420402LEGALSERVICESTOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESCENTRALCOMMUNICATIONSSYSTEMSCONTRACTUALEXPENSEF1650.415TELEPHONESTOTALCONTRACTUALEXPENSETOTAL-CENTRALCOMMUNICATIONSSYSTEMSCENTRALSTOREROOMCONTRACTUALEXPENSEFl660.404GENERALOFFICESUPPLIESTOTALCONTRACTUALEXPENSETOTAL-CENTRALSTOREROOMCENTRALPRINT&MAILCONTRACTUALEXPENSE40003,2003,90041504,2504,0003,2003,9004,1504,2504,0003,2003,9004,1504,2504,0005,3397,0002,5007,0004,0005,3397,0002,5007,0004,0005,3397,0002,5007,0002000375040020003750400200037504001.5204234009005001,5204234009005001,5204234009005007503237000500001003001005,6855,2525,8504,5005,50045069450504006,8855,6437,1004,8506,5006,8855,6437,1004,8506,5002,3002,3004,5504,92302,3002,3004,5504,92308,5505,6507,6857,5007,4003,8002,8003,1352,8003,250002506001,000004,0004,9000350309350300350250197250025012,9508,95615,67016,10012,25015,25011,25620,22021,02312,25029.00021,75228,00018,00020,00029,00021,75228,00018,00020,00029,00021,75228,00018,00020,000TOTAL-CENTRALPRINT&MAILINFORMATIONTECHNOLOGYEQUIPMENT/CAPITALOUTLAYF1680.29lHARDWARE&EQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSETOTAL-INFORMATIONTECHNOLOGYSPECIALITEMSCONTRACTUALEXPENSEFl910.439LIABILITYINSURANCETOTALCONTRACTUALEXPENSETOTAL-SPECIALITEMS60,85547,61366,99551,42350,9006-4 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013HOMEANDCOMMUNITYSERVICESWATERADMINISTRATIONPERSONALSERVICESF8310.100REGULAR_______________________________________________________________TOTALPERSONALSERVICESCONTRACTUALEXPENSEF8310480WATERQUALITYMONITORINGPROGRAM______________________________________________________TOTALCONTRACTUALEXPENSETOTAL-WATERADMINISTRATIONTRANSMISSIONIDISTRIBUTIONPERSONALSERVICESF8340.100REGULARF8340101LABORF8340.102OVERTIME___________________________________________________________________TOTALPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYF6340.200CAPITALEQUIPMENTF8340.270VEHICLES/VANSF8340.271HEAVY-DUTYTRUCKF8340.272MEDIUM-DUTYTRUCKF8340.273LIGHT-DUTYTRUCKF8340.274LOADERS&BACKHOESF8340275EXCAVATINGEQUIPMENTF8340.276PARK&TURFEQUIPMENTF8340.277LEAF&BRUSHEQUIPMENTF8340.278SPECIALTYEQUIPMENTF8340.279MISCELLANEOUSEQUIPMENT___________________________________________________________TOTALEQUIPMENT/CAPITALOUTLAYCAPITALPROJECTSF8340.500CAPITALPROJECTSF8340.503HUNGERFORDHILLPUMPSTATIONF8340.504SNYDERHILLRDWATERMAINIMPROV.F8340.505EASTSHOREDRWATERMAINIMPROV.F8340.541NORTHVIEWWATERTANKREPLACEMENTF8340.542DANBYRDWATERTANKREPLACEMENTF8340.543HUNGERFORDHILLWATERTANKREHAB.F8340.551PENNYLANEWATERMAINREPLACEMENTF8340.552DANBYROADWATERMAINREPLACEMENTF8340.553WKINGRDWATERMAINREPLACEMENT________________________________________________________TOTALCAPITALPROJECTSTOTAL-TRANSMISSIONIDISTRIBUTION38,30038,81439,10039,10039,90038,30038,81439,10039,10039,900000018,740000018,74038,30038,81439,10039,10058,6402,60036,1842,6002,6002,70051,84654,15552,86052,86054,48018,00017,98018,00018,00018,00072,44610832073,46073,46075,18011,0009,19010,0008,10000000022,50021,574000000004,000308417,10014,25424,750000000039,30038,93315,0000011,85010,6559,0004,0004,00013,50010,82613,5000011,2508,85037,50000002,25041,50037,849103,00091,618102,0002,5002,6192,5002,5002,500650446003006004,00018263,0002,2003,0005001504502504502,0001,9822,0002,0002,00065,00061,75765,00060,00065,00015,00015,20815,00015,00015,00010,00011,20710,00011,00010,000002,4003,2003,90031,00020,70731,00026,00031,00040,00031,73940,00035,00040,00015,00018,25615,00010,00015,00014,0006,17214,0009,00014,00001,84107121,5501,0000000200,650173,509200,950177,162204,00000000400,0000000300,00000002,500,000000000450,0000000450,0000000300,000234,200000150,00087,80000000600,0000000250,0003,200,00001,350,000322,000850,0003,514,596319,6771,727,410664,2401,231,180CONTRACTUALEXPENSEF8340.400CONTRACTUALF8340.410CONFERENCES&MILEAGEF8340.415TELEPHONESF8340.420DUES&PUBLICATIONSF8340.440PERSONALPROTECTIVEEQUIPMENTF8340.447ELECTRICITYF8340.450PETROLEUMPRODUCTSF834O.451VEHICLEMAINTENANCEF834O.459TOOLS&EQUIPMENTF8340.470LINEREPAIRSF8340.471SCHEDULEDLINEMAINTENANCEF8340.475WATERTANKMAINTENANCEF8340.476PUMPSTATIONMAINTENANCEF8340.479REFUNDSF8340.488EASEMENTSTOTALCONTRACTUALEXPENSE6-5 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONCOMMONWATERSUPPLYCONTRACTUALEXPENSEF8350.472SCLIWCWATERCHARGES1,351,4271,441,6421,530,0001,627,2951,965,000F8350.473CITYOFITHACAWATER17,00020,93720,00023,00020,000F8350.474FORESTHOMEWATER8,5007,4438,50010,0009,000TOTALCONTRACTUALEXPENSE1,376,9271,470,0221,558,5001,660,2951,994,000TOTAL-COMMONWATERSUPPLY1376,9271,470,0221558,5001660,2951,994,000TOTAL-HOMEANDCOMMUNITYSERVICES4,929,8231,828,5133,325,0102,363,6363,283,820EMPLOYEEBENEFITSEMPLOYEEBENEFITSF9010.80DNYSRETIREMENT11,50013,04116,00014,53819,500F9030.800SOCIALSECURITY8,5007,8038,6509,5008,850F9040.800WORKERSCOMPENSATION5,4003,9466,0004,9006,300F9045.800LIFEINSURANCE200244200250200F9050.800UNEMPLOYMENTINSURANCE2,0005272,0005002,000F9055.800DISABILITYINSURANCE10093100100100F9056.800DISABILITYINSURANCE-LONG-TERM50068250000F9060.800GROUPHEALTHINSURANCE25,00033,25526,70030,00030,500F9060.801FLEXIBLESPENDINGPLAN10027505050F9062.800POSTHEALTHINSURANCE00000TOTAL-EMPLOYEEBENEFITS53,30059,61760,20059,83867,500INTERFUNDTRANSFERSTRANSFERSTOOTHERFUNDSF9901.901TRANSFERTOGENERALFUND178,809178,809184115184,115187,800F9901.904TRANSFERTORISKRETENTIONFUND2,0002,0003,1003,1005,000F9901.907TRANSFERTODEBTSERVICEFUND554,698554,698526,310526,310421,117TOTAL-TRANSFERSTOOTHERFUNDS735,507735,507713525713,525613,917TRANSFERSTOCAPITALFUNDSF9950.900TRANSFERTOCAPITALPROJECT0550,00003,7230TOTAL-TRANSFERSTOCAPITALFUNDS0550,00003,7230TOTAL-INTERFUNDTRANSFERS735,5071,285,507713,525717,248613,917TOTALAPPROPRIATIONS5,779,4853,221,2514,165,7303,192,1444,016,1376-6 TOWNOFITHACAWATERFUND2013BUDGETSUMMARYOFAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETFUNCTION/CLASSDESCRIPTION20112011201220122013TOTALAPPROPRIATIONSBYFUNCTION:GENERALGOVERNMENTSUPPORTPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTS____________________________________________TOTAL-GENERALGOVERNMENTSUPPORTPUBLICSAFETYTRANSPORTATIONCULTUREANDRECREATIONHOMEANDCOMMUNITYSERVICESPERSONALSERVICESEQUIPMENT/CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTS________________________________________________________TOTALHOMEANDCOMMUNITYSERVICESEMPLOYEEBENEFITSINTERFUNDTRANSFERS________________________________________________________TOTALAPPROPRIATIONSBYFUNCTION000002,3002,30045504,923058,55545,31362,44546,50050,90000060,85547,61366,99551,42350,900000000000000000110,746147,133112,560112,560115,08041,50037,849103,00091,618102,0001,577,5771,643,5311,759,4501,837,4572,216,7403,200,00001,350,000322,000850,0004,929,8231,828,5133,325,0102,363,6363,283,82053,30059,61760,20059,83867,500735,5071,285,507713,525717,248613,9175,779,4853,221,2514,165,7303,192,1444,016,137110,746147,133112,560112,560115,08043,80040,149107,55096,541102,0001,636,1321,688,8441,821,8951,883,9572,267,6403,200,00001,350,000322,000850,00053,30059,61760,20059,83867,500735,5071,285,507713,525717,248613,9175,779,4853,221,2514,165,7303,192,1444,016,137TOTALAPPROPRIATIONSBYCLASS:PERSONALSERVICESEQUIPMENT!CAPITALOUTLAYCONTRACTUALSERVICESCAPITALPROJECTSEMPLOYEEBENEFITSINTERFIJNDTRANSFERSTOTALAPPROPRIATIONSBYCLASS6-7 TOWNOFITHACAWATERFUNDREVENUES:2013BUDGETACCOUNTACCOUNTDESCRIPTIONBUDGETRECEIVEDBUDGETPROJECTEDBUDGET20112011201220122013INTERGOVERNMENTALCHARGESF2378SERVICESTOOTHERGOVERNMENTSTOTAL-INTERGOVERNMENTALCHARGESUSEOFMONEYANDPROPERTYF2401INTERESTTOTAL-USEOFMONEYANDPROPERTYSALEOFPROPERTY/COMPENSATIONFORLOSSF2680INSURANCERECOVIERIESTOTAL-SALEOFPROPERTY/COMPENSATIONFORLOSSMISCELLANEOUSLOCALSOURCESF2701REFUNDOFPRIORYEARSF2770UNCLASSIFIEDREVENUETOTAL-MISCELLANEOUSLOCALSOURCESINTERFUNDTRANSFERSF50311HTRANSFERFROMCAPITALPROJECTSTOTAL-INTERFUNDTRANSFERSPROCEEDSOFOBLIGATIONSF5710PROCEEDSFROMSERIALBONDSTOTAL-PROCEEDSOFOBLIGATIONS0704054600704054602,5003,5633,8002,2003,0002,5003,5633,8002,2003,0000514099400514099400305000000160003050160000030,167000030,16705,248,1843,119,9614,323,8833,419,7514,286,212531,301101,289-158,153-227,606-270,075REALPROPERTYTAXESF1031WATER-ADVALOREM7,3877,3877,5007,5008,000Fl032WATERBENEFITUNITS682,258682,258725,083725,083750,212TOTAL-REALPROPERTYTAXES689,645689,645732,583732,583758,212DEPARTMENTALINCOMEF2142METEREDWATERSALES2,011,0392,400,4812,360,0002,619,8002,900,000F2144WATERSERVICECHARGES20,00010,36110,00011,30010,000F2148PENALTIES&ASSESSMENTS25,00014,38817,50022,00015,000TOTAL-DEPARTMENTALINCOME2,056,0392,425,2302,387,5002,653,1002,925,000TOTALREVENUESAPPROPRIATEDFUNDBALANCE2,500,00001,200,0000600,0002,500,00001,200,0000600,000TOTALREVENUES&OTHERSOURCES5,779,4853,221,2514,165,7303,192,1444,016,1376-8 TOWN OF ITHACA SUMMARY OF ACTUAL&ESTIMATED WATER BENEFIT ASSESSMENT REVENUEAND RELATED EXPENSE DESCRIPTION BUDGET BUDGET BUDGET BUDGET ESTIMATED ESTIMATED ESTIMATED ESTIMATED 2010 2011 2012 2013 2014 2015 2016 2017 REVENUE: -ASSESSED WATER UNITS 7602.95 7,602.95 8,056.48 7,896.97 7,896.97 7,896.97 7,896.97 7,896.97 -BENEFIT ASSESSMENT/UNIT $90.00 $90.00 $90.00 $95.00 $100.00 $105.00 $100.00 $100.00 TOTAL REVENUE $684,265.50 $684,265.50 $725,083.20 $750,212.15 $789,697.00 $829,181.85 $789,697.00 $789,697.00 EXPENSE: -BONDED DEBT OBLIGATION Public Improvement Bond -1991 $147,225.00 $138,612.50 $-$-$-$-$-$- Public Improvement Bond -2004 91,696.20 89,096.60 86,497.00 83,897.40 81,297.80 78,698.20 76,098.60 73,499.00 Public Improvement Bond -2004 162,750.00 158,500.00 154,250.00 150,000.00 145,750.00 141,500.00 137,250.00 133,000.00 Public Improvement Bond -2005 62,600.00 70,800.00 68,640.00 66,480.00 64,320.00 62,160.00 -- Public Improvement Bond -2009 93,337.50 96,987.50 95,362.50 93,737.50 97,031.25 95,106.25 93,181.25 96,256.25 Public Improvement Bond -2011 --121,562.50 125,200.00 123,700.00 127,200.00 125,500.00 128,900.00 Public Improvement Bond 2013 ---27,000.00 142,700.00 139,950.00 147,100.00 149,025.00 Public Improvement Bond -2014 -----146,125.00 143,550.00 140,950.00 Public Improvement Bond -2015 ------117,250.00 114,600.00 Public Improvement Bond -2016 -------113,000.00 -TOTAL BONDED DEBT OBLIGATION $557,608.70 $553,996.60 $526,312.00 $546,314.90 $654,799.05 $790,739.45 $839,929.85 $949,430.25 -NON-BONDED CAPITAL PROJECTS $-$550,000.00 $150,000.00 $250,000.00 $100,000.00 $100,000.00 $-$- -CAPITAL EQUIPMENT $-$41,500.00 $103,000.00 $102,000.00 $102,000.00 $102,000.00 $102,000.00 $102,000.00 ITOTAL EXPENSE $557,608.70 $1,145,496.60 $779,312.00 $898,314.90 $856,799.05 $992,739.45 $941,929.85 $1,051,430.25 IEXCESS (SHORTAGE)$126,656.80 $(461,231.10)$(54,228.801 $(148,102.75)$(67,102.05)$(163,557.60)$(152,232.85)$(261,733.25)1 6-9 Cl) Cz SEWERFUNDTheSewerFundisestablishedbylawtoaccountforrevenuesderivedfromchargesforsewerusageandbenefitassessments,andtheapplicationofsuchrevenuestowardrelatedoperatingexpensesanddebtretirement.OperationsaccountedforintheSewerFundincludeGeneralGovernmentSupport,SewerAdministration,SanitarySewers(sewagecollectionandtransmission),andJointSewerProjects.ThebasisofaccountingandrecordkeepingoffinancialresourcesandexpendituresisthesameastheGeneralTownwideFund.EXPENDITURES:TotalexpendituresfortheSewerFundarebudgetedat$2,476,540forFiscalYear2013,or12%ofthetotalTownbudget.Thisisanincreaseof$66015,or2.7%,fromtheprioryearbudgetof$2,410,525.ThefollowingtableshowstotalbudgetedexpendituresbyclassforFiscalYear2013andeachofthefiveprioryears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PersonalServices85,55078,24043,34070,16471,44073,220EmployeeBenefits46,77042,52020,20039,30042,51048,120ContractualServices1,223,9371,424,8331,524,8031,421,8291,685,0251,677,200CapitalProjects464,000350,000400,000400,000375,000430,000Equipment/CapitalOutlay26,95032,75015,00018,05076,55083,000InterfundTransfers350,008259,766280,633282,324160,000165,000TOTALEXPENDITURES:2,197,2152,188,1092,283,9762,231,6672,410,5252,476,540ThebudgetedtotalforPersonnelCostsincreasesto$121,340in2013fromabudgetedtotalof$113,950in2012,anincreaseof$7,390or6.5%.Personnelcostsrepresentonly4.9%oftheSewerFund’stotalbudget.ContractualServicesdecreasefrom$1,685,025in2012to$1,677,200in2013,adecreaseof$7,825or0.5%fromtheprioryear.Contractualservicesrepresent67.7%oftheSewerFund’stotalbudgetfor2013.Thelargestexpenseisforthetreatmentofsewageandrelatedexpenses.-$1,100,000isbudgetedforsewagetreatmentattheIthacaAreaWastewaterTreatmentPlant.-$200,000isbudgetedforthetreatmentofsewagewhichflowstotheCayugaHeightsWastewaterTreatmentPlant.-$185,000isbudgetedtopaytheTownportionofdebtservicecostsforCityofIthacabondsissuedforvariousimprovementstotheIthacaAreaWastewaterTreatmentPlant.CapitalProjectsbudgetincreases$55,000or14.7%,movingfrom$375,000in2012to$430,000in2013.ProjectsscheduledfortheSewerFundinFiscalYear2013include:•LakeStreetMeterStationInstallationatanestimatedcostof$50,000.•SewerLining-PenneyLane,budgetedfor$30,000.•ManholeRehabilitation-TrumansburgRoad,budgetedfor$50,000•JointlyOwnedInterceptors:InterceptorsewerscarrysewagefromtheTownthroughtheCityofIthacafortreatmentattheIthacaAreaWastewaterTreatmentPlant,locatedatthesouthernendofCayugaLake.ThesesewerlinesarejointlyownedwiththeCity,andtheTownisresponsibleforaportionofthemaintenanceandreplacementcostsoftheselines.TheCityofIthacaandtheTownofIthacamustinitiallyapproveallcapitalprojectsandrelatedexpendituresbeforeanyconstructioncantakeplace.$300,000hasbeenbudgetedin2013.7-1 Theabovelistedcapitalprojectswillbepaidforoutofcurrentyearrevenues.CapitalProjectsrepresent17.4%oftheSewerFund’stotalbudgetfor2013.TheEquipment/CapitalOutlaybudgetincreases$6,450or8.4%,from$76,550budgetedin2012to$83,000in2013.Thesefundsarebudgetedforthepurchaseofnewandreplacementcapitalequipment.PleaseseetheCapitalImprovementProgramsectionofthisdocumentforadditionalinformation.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedexpenditures:TownofIthacaSewerFundBudgetedExpenditures2013$2,476,540Totalrevenuesarebudgetedtoincreasefrom$2,410,525in2012to$2,476,540in2013,anincreaseof$66,015,or2.7%,fromtheprioryear.Byremovingtherevenueexpectedfromappropriatedfundbalancefromthiscalculation,revenuein2013willactuallydecreaseby$48,174,or2.1%,from2012.ForFiscalYear2013,$202,371infundequitywillneedtobeappropriatedtopaySewerFundobligations.SewerrentsarethemainrevenuesourcefortheSewerFund,providing82.4%offundrevenue.Benefitassessmentfeesandpropertytaxesprovideanadditional8.0%ofbudgetedrevenues.ThefollowingtableshowstotalbudgetedrevenuesbysourceforFiscalYear2013andeachofthefiveprioryears:REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013PropertyTax/Assessment154,463153,219152,104152,104201,343197,669SewerRents1,418,0001,418,0001,630,2261,630,2262,110,0002,065,000OtherRevenues64,00064,28415,00015,0001100011,500UseofFundBalance560,752552,606486,646434,337,88,182202,371TOTALREVENUES:2,1972152,188,1092,283,9762,231,6672,410,5252,476,540ContractualServicesEmployeeBenefits2%PersonalServices3%InterfundEquipment!TransfersCapitalOutlayCapitalProjects17%7%3%REVENUES:7-2 RevenuefromSewerRentsisbudgetedtodecrease$45,000or2.1%,fallingfrom$2,110,000in2012to$2,065,000in2013.TheTownwillincreasethesewerrentchargedtoourcustomersfrom$4.19/i000gallonsin2012to$42011000gallons,anincreaseof0.2%,in2013.TheSewerBenefitAssessmentChargewillremainatthe2012levelof$25.00/unitfor2013.Revenuesfromthesewerbenefitassessmentchargeareusedtopayforcapitalprojectsanddebtserviceexpense.ThefollowingchartshowsthebreakdownforFiscalYear2013budgetedrevenues,illustratingtheSewerFund’sdependenceonsewerrentsastheprimaryrevenuesource:TownofithacaSewerFundBudgetedRevenues2013$2,476,540SewerRentsPropertyTax/Assessment—8%UseofFundBalance8%83%DetailedexpenditureandrevenueschedulesfortheWaterFundareshownonpages7-4through7-8,ananalysisofcurrentandfuturewaterbenefitassessmentfeesispresentedonpage7-9,andasummaryofcurrentandpastwaterandsewerratesisshownonpage7-10.OtherRevenues1%7-3 TOWNOFITHACASEWERFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSEG1320.401AUDITINGSERVICES_________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGLEGALSERVICESCONTRACTUALEXPENSEG1420402LEGALSERVICES_______________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESCENTRALCOMMUNICATIONSSYSTEMSCONTRACTUALEXPENSEG1650.415TELEPHONE_______________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALCOMMUNICATIONSSYSTEMSCENTRALSTOREROOMCONTRACTUALEXPENSEG1660.404GENERALOFFICESUPPLIES____________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALSTOREROOMCENTRALPRINT&MAILCONTRACTUALEXPENSEG1670.405COPIERPAPERG1670.408POSTAGEG167437XEROXPRINTERS/COPIERSG1670438PRINTER/COPIERSUPPLIES____________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-CENTRALPRINT&MAILINFORMATIONTECHNOLOGYEQUIPMENT/CAPITALOUTLAYG1680.291HARDWARE&EQUIPMENT____________________________________________________________TOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSETOTAL-INFORMATIONTECHNOLOGYSPECIALITEMSCONTRACTUALEXPENSEG1910439LIABILITYINSURANCE___________________________________________________________TOTALCONTRACTUALEXPENSETOTAL-SPECIALITEMSTOTAL-GENERALGOVERNMENTSUPPORT3,0002,2882,7002,9503,0503,0002,2882,7002,9503,0503,0002,2882,7002,9503,0505,2002,9015,0002,0005,0005,2002,9015,0002,0005,0005,2002,9015,0002,0005,0002000250025020002500250200025002501,5004234009005001,5004234009005001,5004234009005007003237000500200291001001005,6855,2525,8554,5007,20045069450504007,0355,6737,1054,6508,2007,0355,6737,1054,6508,2002,3002,4984,5504,92302,3002,4984,5504,92308,5505,8487,6857,5007,7003,8002,8003,1352,8003,500002506001,000004,0004,9000350309350300350250197250025012,9509,15415,67016,10012,80015,25011,65220,22021,02312,80015,00010,15015,00012,00013,00015,00010,15015,00012,00013,00015,00010,15015,00012,00013,000G1680.400G1680.490G1680.491G1680.492G1680.494G1680.497CONTRACTUALNETWORKSUPPORTHARDWARE&EQUIPMENTSOFTWAREMAINTENANCE&REPAIRSTOOLS&SUPPLIESTOTALCONTRACTUALEXPENSE47,18533,08750,67543,52342,8007-4 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013HOMEANDCOMMUNITYSERVICESSEWERADMINISTRATIONPERSONALSERVICESG8110.100REGULARTOTALPERSONALSERVICESTOTAL-SEWERADMINISTRATIONSANITARYSEWERSPERSONALSERVICESG8120.100REGULARG8120.101REGULARG8120.102OVERTIMETOTALPERSONALSERVICESEOUIPMENT/CAPITALOUTLAYG8120.200CAPITALEQUIPMENTG8120.270VEHICLES/VANSG8120.271HEAVY-DUTYTRUCKG8120.272MEDIUM-DUTYTRUCKG8120.273LIGHT-DUTYTRUCKG8120.274LOADERS&BACKHOESG8120.275EXCAVATINGEQUIPMENTG8120.276PARK&TURFEQUIPMENTG8120.277LEAF&BRUSHEQUIPMENTG8120.278SPECIALTYEQUIPMENTG8120.279MISCELLANEOUSEQUIPMENTTOTALEQUIPMENT/CAPITALOUTLAYCONTRACTUALEXPENSEG8120.400CONTRACTUALG8120.410CONFERENCES&MILEAGEG8120.415TELEPHONESG8120.420DUES&PUBLICATIONSG8120.440PERSONALPROTECTIVEEQUIPMENTG8120.447ELECTRICITYG8120450PETROLEUMPRODUCTSG8120451VEHICLEMAINTENANCEG8120459TOOLS&EQUIPMENTG8120470REPAIRS&MAINTENANCEG8120.474VCHSEWERTRANSMISSIONG8120.479REFUNDSG8120.488EASEMENTSTOTALCONTRACTUALEXPENSECAPITALPROJECTSG8120.562ABANDONRENWICKPUMPSTATIONG8120.563LAKESTREETMETERSTATIONG8120.564SEWERLININGG8120.565MANHOLEREHABILITATIONTOTALCAPITALPROJECTSTOTAL-SANITARYSEWERSJOINTSEWERPROJECTCONTRACTUALEXPENSEJOINTSEWERTRANSMISSIONSEWAGETREATMENTCHARGEIAWWTPIMPROVEMENTBONDSTOTALCONTRACTUALEXPENSE25,00022,79725,50025,50026,00025,00022,79725,50025,50026,00025,00022,79725,50025,50026,0007,60027,8027,7007,7007,90034,56410,48035,24027,00036,3203,0001,9853,0003,5003,00045,16440,26645,94038,20047,22050032410,0008,10015,0000000011,25010,787000000002,0001,54211,4009,50316,500000000026,20025,95610,000007,9007,1046,0002,0002,0009,0007,2179,000007,5005,90025,00000001,50015,75014,65372,00063,77983,0002,5001,0592,5002,5002,500750237502507502,5002,3672,5002,5002,500250025002501,5001,7171,5001,7001,50012,00010,84112,00011,00012,00010,00010,20810,0008,00013,00010,00011,16510,00010,00010,000002,4003,0003,90027,00027,09027,00027,00052,000165,00086,497160,000170,000200,00001,12504041,00000000231,500152,091228,900236,354299,4000075,00010,0000000050,000000030,000000050,0000075,00010,000130,000292,414207,011421,840348,332559,62050,00010,76050,00015,00050,0001,095,4441,095,4441,200,0001,069,9571,100,00000160,00087,305185,0001,145,4441,106,2041,410,0001,172,2621,335,000G8150.471G8150.472G8150.4737-5 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONCAPITALPROJECTSG8150.522IAWWTP“SJC”CAPITALPROJECTS100,00081,49400008150.523IAWWTPIMPROVEMENTGRANT092,6700311,4210G8150.561JOINTLYOWNEDINTERCEPTORS300,0000300,000232,000300,000TOTALCAPITALPROJECTS400,000174,164300,000543,421300,000TOTAL-JOINTSEWERPROJECT1545,4441280,3671,710,0001715,6831,635,000TOTAL-HOMEANDCOMMUNITYSERVICES1,862,8581,510,1762,157,3402,089,5152,220,620EMPLOYEEBENEFITSEMPLOYEEBENEFITSG9010.800NYSRETIREMENT8,00011,26111,00011,43714,000G9030.800SOCIALSECURITY5,5003,0695,5004,0005,600G9040.800WORKERSCOMPENSATION3,5001,2073,2001,8003,20009045.800LIFEINSURANCE20098200200200G9050.800UNEMPLOYMENTINSURANCE1,5003511,5005001,500G9055.800DISABILITYINSURANCE5034607070G9056.800DISABILITYINSURANCE-LONG-TERM50029750000G9060.800GROUPHEALTHINSURANCE20,00013,46220,50023,00023,500G9D60.801FLEXIBLESPENDINGPLAN5027505050G9061.800HEALTHINSURANCECONSORTIUM00000G9062.800POSTHEALTHINSURANCE00000TOTAL-EMPLOYEEBENEFITS39,30029,80642,51041,05748,120INTERFUNDTRANSFERSTRANSFERSTOOTHERFUNDSG9901.901TRANSFERTOGENERALFUND152,375152,375156,900156,900160,000G9901.904TRANSFERTORISKRETENTIONFUND2,0002,0003,1003,1005,000G9901.907TRANSFERTODEBTSERVICEFUND127,949127,949000TOTAL-TRANSFERSTOOTHERFUNDS282,324282,324160,000160,000165,000TRANSFERSTOCAPITALFUNDSG9950.900TRANSFERTOCAPITALPROJECT00000TOTAL-TRANSFERSTOCAPITALFUNDS00000TOTAL-INTERFUNDTRANSFERS282,324282,324160,000160,000165,000TOTALAPPROPRIATIONS2,231,6671,855,3932,410,5252,334,0952,476,5407-6 TOWNOFITHACASEWERFUNDSUMMARYOFAPPROPRIATIONS:2013BUDGETFUNCTIONICLASSDESCRIPTIONTOTALAPPROPRIATIONSBYFUNCTION:BUDGETEXPENDEDBUDGETPROJECTEDBUDGET2011201120122012201300002,4984,5504,923030,58846,12538,60042,800--33,08750,67543,52342,8000000000000000GENERALGOVERNMENTSUPPORTPERSONALSERVICES0EQUIPMENT/CAPITALOUTLAY2,300CONTRACTUALSERVICES44,885CAPITALPROJECTS0TOTAL-GENERALGOVERNMENTSUPPORT47,185PUBLICSAFETY0TRANSPORTATION0CULTUREANDRECREATIONHOMEANDCOMMUNITYSERVICESPERSONALSERVICES70,164EQUIPMENT/CAPITALOUTLAY15,750CONTRACTUALSERVICES1,376,944CAPITALPROJECTS400,000TOTAL-HOMEANDCOMMUNITYSERVICES1,862,858EMPLOYEEBENEFITS39,300INTERFUNDTRANSFERS282,324TOTALAPPROPRIATIONSBYFUNCTION2,231,667TOTALAPPROPRIATIONSBYCLASS:PERSONALSERVICES70,16463,06471,44063,70073,220EQUIPMENTICAPITALOUTLAY18,05017,15276,55068,70183,000CONTRACTUALSERVICES1,421,8291,288,8831,685,0251,447,2151,677,200CAPITALPROJECTS400,000174,164375,000553,421430,000EMPLOYEEBENEFITS39,30029,80642,51041,05748,120INTERFUNDTRANSFERS282,324282,324160,000160,000165,000TOTALAPPROPRIATIONSBYCLASS2,231,6671,855,3932,410,5252,334,0952,476,54063,06471,44063,70073,22014,65372,00063,77983,0001,258,2951,638,9001,408,6151,634,400174,164375,000553,421430,0001,510,1762,157,3402,089,5152,220,62029,80642,51041,05748,120282,324160,000160,000165,0001,855,3932,410,5252,334,0952,476,5407-7 TOWNOFITHACASEWERFUNDREVENUES:2013BUDGETBUDGETRECEIVEDBUDGETPROJECTEDBUDGETUSEOFMONEYANDPROPERTY02401INTERESTTOTAL-USEOFMONEYANDPROPERTYSALEOFPROPERTYICOMPENSATIONFORLOSSG2680INSURANCERECOVIERIESTOTAL-SALEOFPROPERTYICOMPENSATIONFORLOSSMISCELLANEOUSLOCALSOURCES02701REFUNDOFPRIORYEARS02770UNCLASSIFIEDOTHERREVENUETOTAL-MISCELLANEOUSLOCALSOURCESSTATEAIDG3990TOTAL-STATEAIDSTATEAID-SEWERINTERFUNDTRANSFERSG5031/HTRANSFERFROMCAPITALPROJECTSTOTAL-INTERFUNDTRANSFERSPROCEEDSOFOBLIGATIONSG5710PROCEEDSFROMSERIALBONDSTOTAL-PROCEEDSOFOBLIGATIONSTOTALREVENUESAPPROPRIATEDFUNDBALANCE5,0009251,0001,5001,5005,0009251,0001,5001,50000000000000152020500001900015203950092,6700311,4210092,6700311,421005,07901005,0790101,797,3302,205,5732,322,3432,734,160434,337-350,18088,182-400,065TOTALREVENUES&OTHERSOURCES2,231,6671,855,3932,410,5252,334,0952,476,540ACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESG1030SEWERBENEFITUNITS144,657144,657192,843192,843188,669G1032SEWER-ADVALOREM7,4477,4478,5008,5009,000TOTAL-REALPROPERTYTAXES152,104152,104201,343201,343197,669DEPARTMENTALINCOMEG2120SEWERRENTS1,141,1581,699,5211,670,0001,890,5001,800,00002121SEWERRENTS-CORNELLUNIVERSITY489,068243,941440,000315.000265,00002128PENALTIES&ASSESSMENTS10,00011,18010,00014,00010,000TOTAL-DEPARTMENTALINCOME1,640,226954,642120,0002,219,5002,075,0002,00000000002,274,169202,3717-8 TOWN OF ITHACA SUMMARY OF ACTUAL&ESTIMATED SEWER BENEFIT ASSESSMENT REVENUEAND RELATED EXPENSE DESCRIPTION BUDGET BUDGET BUDGET BUDGET ESTIMATED ESTIMATED ESTIMATED ESTIMATED 2010 2011 2012 2013 2014 2015 2016 2017 REVENUE: -ASSESSED SEWER UNITS 7,245.13 7,245.13 7,713.70 7,546.77 7,546.77 7,546.77 7,546.77 7,546.77 -BENEFIT ASSESSMENTIUNIT $20.00 $20.00 $25.00 $25.00 $30.00 $30.00 $35.00 $35.00 ITOTAL REVENUE $144,902.60 $144,902.60 $192,842.50 $188,669.25 $226,403.10 $226,403.10 $264,136.95 $264,136.95 I EXPENSE: -BONDED DEBT OBLIGATION Public Improvement Bond -1991 $135,900.00 $127,950.00 $-$-$-$-$-$- -TOTAL BONDED DEBT OBLIGATION $135,900.00 $127,950.00 $-$-$-$-$-$- -NON-BONDED CAPITAL PROJECTS $-$-$75,000.00 $130,000.00 $150,000.00 $150,000.00 $150,000.00 $150,000.00 -CAPITAL EQUIPMENT $-$15,750.00 $72,000.00 $83,000.00 $83,000.00 $83,000.00 $83,000.00 $83,000.00 -SJC PROJECTS Jointly Owned Interceptors $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 -TOTAL SJC PROJECTS $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 ITOTAL EXPENSE $435,900.00 $443,700.00 $447,000.00 $513,000.00 $533,000.00 $533,000.00 $533,000.00 $533,000.00 I EXCESS (SHORTAGE)$(290,997.40)$(298,797.40)$(254,157.50)$(324,330.75)$(306,596.90)$(306,596.90)[$(268,863.05)$(268,863.05)1 7-9 m-ncm ZZCI) 0z RISKRETENTIONFUNDTheTownofIthacacontinuestomaintainaRiskRetentionFund.Itisusedtoaccountforinterfundrevenueresourcesanddirectemployeehealthandwellnessexpenditures.Maintainingthisfundenablesthesegregationofmoneys,whichareexpendedforsmallemergencyroom,orclinichealthcarebillsaswellasassistingTownemployeesinhealthandwellnessprograms.BudgetingforandmeetingcertainroutinehealthcaretreatmentsforTownemployeeshasprovenbeneficialinkeepinghealthinsurancecostsreasonable.WhiletheTownofIthacahaselectedtoutilizethebenefitsofmaintainingaRiskRetentionFund,theTownofIthacaisnotself-insured.EXPENDITURES:TotalexpendituresfortheRiskRetentionFundarebudgetedat$15,500forFiscalYear2013.Thisisthesameamountasbudgetedintheprioryear.ThefollowingtableshowstotalbudgetedexpendituresforFiscalYear2013andeachofthefiveprioryears:EXPENDITURESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013ContractualServices10,00010,00011,5001150015,50015,500TOTALEXPENDITURES:10,000i10,00011,50011,50015,50015,500REVENUES:ThemajorsourceofrevenueintheRiskRetentionFundisbyinterfundtransfersfromtheGeneralTownwideFund,GeneralPart-TownFund,HighwayPart-TownFund,WaterFundandSewerFund.Thesetransfersarehistoricallyinequalamountsfromeachfund.ForFiscalYear2013,revenueswillincreaseto$25,000,anincreaseof$9,500or61.3%overtheamountof$15,500budgetedin2012.Thefollowingtableshowstotalbudgetedrevenuesbysourceforeachofthepastsixyears:REVENUESBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013InterfundTransfers10,00010,0001000010,00015,50025,000OtherRevenues1,000-500---UseofFundBalance(1,000)-1,0001,500-(9,500)TOTALREVENUES:10,00010,00011,50011,50015,50015,500DetailedexpenditureandrevenueschedulesfortheRiskRetentionFundareshownonpage8-2.8-1 TOWNOFITHACARISKRETENTIONFUNDAPPROPRIATIONS:2013BUDGETBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONHEALTH&WELLNESSWELLNESSIHEALTHCONTRACTUALEXPENSER4510.400CONTRACTUALSERVICES00000R4510.425WELLNESSPROGRAMS6,5002,7746,5005,6006,500R4510.426HOSPITAL&MEDICALBILLS1,0001301,0005001,000R4510.451CLAIMS&REPAIRS4,00015,20180002,5008,000TOTALCONTRACTUALEXPENSE11,50018,10515,5008,60015,500TOTAL-WELLNESSIHEALTH11,50018,10515,5008,60015,500TOTAL-HEALTH&WELLNESS11,50018,10515,5008,60015,500TOTALAPPROPRIATIONS11,50018,10515,5008,60015,500REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013USEOFMONEYANDPROPERTYR2401INTEREST&EARNINGS019201200TOTAL-USEOFMONEYANDPROPERTY019201200SALEOFPROPERTYICOMPENSATIONFORLOSSR2680INSURANCERECOVIERIES042,934000TOTAL-SALEOFPROPERTYICOMPENSATIONFORLOSS042,934000MISCELLANEOUSLOCALSOURCESR2701REFUNDPRIORYEARSEXPENSES00000TOTAL-MISCELLANEOUSLOCALSOURCES00000INTERFUNDTRANSFERSR5031/AGENERALFUND2,0002,0003,1003,1005,000R5031/BGENERALPART-TOWNFUND2,0002,0003,1003,1005,000R5031/DBHIGHWAYPART-TOWNFUND2,0002,0003,1003,1005,000R5031/FWATERFUND2,0002,0003,1003,1005,000R5031/GSEWERFUND2,0002,0003,1003,1005,000TOTAL-INTERFUNDTRANSFERS10,00010,00015,50015,50025,000TOTALREVENUES10,00053,12615,50015,62025,000APPROPRIATEDFUNDBALANCE1,500-35,0220-7,020-9,500TOTALREVENUES&OTHERSOURCES11,50018,10515,5008,60015,5008-2 FIREPROTECTIONFUND FIREPROTECTIONFUNDFireProtectionfortheTownofIthacaisprovidedundercontractualarrangementswiththeCityofIthacaandtheVillageofCayugaHeights.TheCayugaHeightsFireDepartmentisavolunteerdepartment,providingfireprotectiontothatareaoftheTowneastoftheVillageofCayugaHeightsandnorthofCornellUniversity.TheIthacaFireDepartmentisstaffedbypaidprofessionalfirefighters,andfurnishesfireprotectionservicestotheremainderoftheTown.PleaserefertothemapattheendofthissectionshowingtheboundariesoftheTownofIthacaFireProtectionDistrict,andtheareasservicedbyeachdepartment.TheTownofIthacaFireProtectionDistrictisaspecialdistrictformedforthesolefunctionofprovidingfireprotectionservicestotheresidentsoftheTownofIthaca.ThemajorityofrevenuesareraisedviaanannualpropertytaxlevyapprovedbytheTownBoard.ThetaxrateisbaseduponthetaxableassessedpropertyvaluationsthatarewithintheprotectedareasoftheTown,excludingtaxablepropertyvaluesthatliewithintheVillageofCayugaHeights.SpecialdistrictsareaccountedforessentiallyinthesameprescribedmannerastheGeneralTownwideFund.Thetotalpropertytaxlevydecreasedfrom$3,630,600in2012to$3,465,500in2013,foradecreaseof$165,100or4.6%.ThisdecreasewaspossibleduetoexpectedreductionsinfireprotectionexpenseswiththeIthacaFireDepartment.AstheCitystrugglestobalancetheir2013budget,theMayorhasdirectedalldepartmentstopreparebudgetswitha10%decreasefromtheprioryear.WhiletheCityhadnotyetadopteditsbudgetatthetimetheTown’sbudgetwasadopted,westillexpecttoseesomereductionin2013fireprotectionexpenses.TheaccompanyingchartandtableillustratestheFireProtectionpropertytaxlevyandtaxratesoverthepastsevenyears.TotalexpendituresfortheFireProtectionFundarebudgetedat$3,307,500forFiscalYear2013.Thisisa4.8%decreasefromtheprioryearbudgetof$3,473,000.Over99%ofthistotalwillbeusedinpayingforcontractualobligationstotheCityofIthacaandtheVillageofCayugaHeights.Revenueswilldecrease4.5%,from$3,673,000in2012to$3,507,700in2013.Justover99%ofthisrevenueisderivedIXscPl12)07200820092010201120122013PCPERrY2,8149933,(X)8,6CX)3,594,3763,030,0773,370,8303,630,)3,465,500TLEVY3.7403.9203.9203.23035703.8(X)3.602TxPATEfromthepropertytaxlevy,withtheremaindercomingfromtheNewYorkState2%ForeignFireInsuranceTax,interestearningsandothersources.$200,200willalsobeusedtorebuildfundbalance.Detailedappropriationandrevenueschedules,plusinformationonfireprotectioncontractexpenditures,assessedpropertyvalues,propertytaxleviesandpropertytaxratesforthefivemostcurrentyearsareshownonpages9-2and9-3.TOWNOFITHACAFIREPROTECTIONREALPROPERTYTAXLEVY2007TO20134,000,0003,500,000—3.000,000x2,500,0002,000,0001,500,0001,000,000500,00020079-1 TOWNOFITHACAFIREPROTECTIONFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSESF1320.401AUDITINGSERVICESTOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGLEGALSERVICESCONTRACTUALEXPENSESF1420402LEGALSERVICESTOTALCONTRACTUALEXPENSETOTAL-LEGALSERVICESSPECIALITEMSCONTRACTUALEXPENSESF1920.488TAXES/ASSESSMENTTOTALCONTRACTUALEXPENSETOTAL-SPECIALITEMSTOTAL-‘—----.‘-“‘-—-i2,1001,7502,0002,0002,0002,1001,7502,0002,0002,0002,1001,7502,0002,0002,0002,000853,0001,5003,0002,000853,0001,5003,0002,000853,0001,5003,000000000000000000.2tFttML4,1001,8355,0003,5005,000PUBLICSAFETYFIREPROTECTIONCONTRACTUALEXPENSESF3410400CONTRACTUAL0131000SF3410480FIREPROTECTIONCONTRACT-CITY3,177,5003,177,5003,264,5003,175,0003,100,000SF3410.481FIREPROTECTIONCONTRACT-VILLAGE305,321305,321177,500148,724177,500SF3410.482DISTRIBUTENYS2%FIRETAX18,60026,21226,00024,51025,000TOTALCONTRACTUALEXPENSE3,501,4213,509,1643,468,0003,348,2343,302,500TOTAL-FIREPROTECTION3,501,4213,509,1643,468,0003,348,2343,302,500TOTAL-PUBLICSAFETY3,501,4213,509,1643,468,0003,348,2343,302,500TOTALAPPROPRIATIONS3,505,5213,510,9993,473,0003,351,7343,307,500FIREPROTECTIONCONTRACTHISTORY:FIREPROTECTIONCONTRACTACTUALACTUALACTUALPROJECTEDBUDGET20092010201120122013FIREPROTECTIONCONTRACT-CITY3,112,2693,346,3543,160,7463,175,0003,100,000FIREPROTECTIONCONTRACT-VILLAGE162,383167,255305,321148,724177,500TOTAL-FIREPROTECTIONCONTRACT3,274,6523,513,6093,466,0673,323,7243,277,5009-2 TOWNOFITHACAFIREPROTECTIONFUNDREVENUES:2013BUDGETBUDGETRECEIVEDBUDGETPROJECTEDBUDGETREALPROPERTYTAXESSF1001FIREPROTECTIONTAXTOTAL-REALPROPERTYTAXESREALPROPERTYTAXITEMSSF1081INLIEUOFTAXESSF1085ITHACAELM-MAPLEHOUSINGINC.TOTAL-REALPROPERTYTAXITEMSUSEOFMONEYANDPROPERTYSF2401INTERESTTOTAL-USEOFMONEYANDPROPERTYMISCELLANEOUSLOCALSOURCESSF2701REFUNDOFPRIORYEARTOTAL-MISCELLANEOUSLOCALSOURCESSTATEAIDSF3085NYS2%FIREINSURANCETAXFUNDSTOTAL-STATEAIDTOTALREVENUESAPPROPRIATEDFUNDBALANCE3370,8373,3690673,630,6003,629,7173,465,5003370,8373,3690673,630,6003,629,7173,465,500000008,7009,5919,20010,48210,0008,7009,5919,20010,48210,00010,0006,2867,2005,0007,20010,0006,2867,2005,0007,2000144,766010,88200144,766010,882018,60026,21226,00024,51025,00018,60026,21226,00024,51025,0003,408,1373,555,9223,673,0003,680,5913,507,70097,384-44,923-200,000-328,857-200,200TOTALREVENUES&OTHERSOURCES3,505,5213,510,9993,473,0003,351,7343,307,500TAXLEVYANDTAXRATEHISTORY:ADOPTEDADOPTEDADOPTEDADOPTEDADOPTEDFIREPROTECTIONDISTRICT(FD3OIIFD3O2)20092010201120122013PROPERTYTAXLEVY3,594,3763,036,0773,370,8373,630,6003,465,500-PropertyTaxRate3.9203.2303.5703.8003.602-AssessedValuation916,932,640939962,066944,212,085955,416,289962,143,993OTHERREVENUE62,65837,10037,30042,40042,200TOTALREVENUE3,657,0343,073,1773,408,1373,673,0003,507,700APPROPRIATEDFUNDBALANCE-402,316260,228-35,637-200,000-200,200REVENUEANDOTHERSOURCES3,254,7183,333,4053,372,5003,473,0003,307,500ACCOUNTACCOUNTDESCRIPTION201120112012201220139-3 TownofIthacaFireProtectionAreasA12Miles—ITownofIthaca(firepmtectionCayugaHeightsprovidedbyCityofIthaca)TownofIthaca(fireprotectionLICityofIthacaprovidedbyCayugaHeights)04/13107 LIGHTDISTRICTFUNDSFORESTHOMELIGHTDISTRICTGLENSIDELIGHTDISTRICTRENWICKHEIGHTSLIGHTDISTRICTEASTw000COMMONSLIGHTDISTRICTCLOVERLANELIGHTDISTRICTWINNER’SCIRCLELIGHTDISTRICTBURLEIGHDRIVELIGHTDISTRICTWESTHAVENROADLIGHTDISTRICTC000INGTONROADLIGHTDISTRICT LIGHTDISTRICTFUNDSTherearenine(9)LightDistrictslocatedwithintheTownofIthaca.Thesespecialdistrictswereformedforasinglefunction;toprovidestreetorroadlighting.Revenuesareraisedviaanannualpropertytaxlevy,andareexpendedforthemonthlycostofoperatingstreetorroadlightingwithineachdistrict.Incalculatingthetaxlevy,somedistrictsuseassessedvaluationsasthebasisforthecalculation,whileotherdistrictsmayuseroadfootageornumberofunits.Theseappliedtaxingformulasweredeterminedatthetimeeachdistrictwasestablished.SpecialdistrictsareaccountedforessentiallyinthesameprescribedmannerastheGeneralTownwideFund.Thenine(9)LightDistrictslocatedwithintheTownofIthacaare:FORESTHOMELIGHTDISTRICTGLENSIDELIGHTDISTRICTRENWICKHEIGHTSLIGHTDISTRICTEASTWOODCOMMONSLIGHTDISTRICTCLOVERLANELIGHTDISTRICTWINNER’SCIRCLELIGHTDISTRICTBURLEIGHDRIVELIGHTDISTRICTWESTHAVENROADLIGHTDISTRICTCODDINGTONROADLIGHTDISTRICTEXPENDITURES:TotalexpendituresforalllightdistrictsforFiscalYear2013arebudgetedat$13,020,anincreaseof$50,or0.4%fromtheprioryeartotalof$12,970.Thetablebelowdetailsthetotalbudgetbylightdistrictforeachofthesixmostcurrentfiscalyears:LIGHTDISTRICTBUDGETBUDGETBUDGETBUDGETBUDGETBUDGET200820092010201120122013FORESTHOMELIGHTDISTRICT1.8771,8772,2093,2702,2002,400GLENSIDELIGHTDISTRICT728760862780750750RENWICKHEIGHTSLIGHTDISTRICT1,0181,0601,1961,1001,1001,100EASTINOODCOMMONSLIGHTDISTRIC]2,1502,2452,3812,2002,2002,200CLOVERLANELIGHTDISTRICT255266288270270270WINNER’SCIRCLELIGHTDISTRICT762800808800800800BURLEIGHDRIVELIGHTDISTRICT873910980980900900WESTHAVENROADLIGHTDISTRICT2,8082,9303,2263,0003,0002,900CODDINGTONROADLIGHTDISTRICT1,6601,7311,9081,7501,7501,700TOTAL-ALLLIGHTDISTRICTS12,13112,57913,85814,15012,97013,020REVENUES:Revenuesforthelightdistrictsarederivedalmostentirelythroughthepropertytaxlevy.Thetotalpropertytaxlevyforalllightdistrictsdecreasedfrom$11,945in2012to$11,325in2013,foradecreaseof$620or5.2%.Acombinedtotalof$1,695inappropriatedfundbalancewillbeusedtobalancethesebudgetsin2013.Detailedexpenditureandrevenueschedules,plusinformationonassessedpropertyvalues,propertytaxleviesandpropertytaxratesforthefivemostcurrentyearsareshownforeachlightdistrictonthefollowingpages10-2through10-10.Acombinedscheduleofexpendituresandrevenuesforalllightdistrictsispresentedonpage10-11.10-1 TOWNOFITHACAFORESTHOMELIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPRDJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL1-5182.400CONTRACTUAL32702,3572,2002,4002,400TOTALCONTRACTUALEXPENSE3,2702,3572,2002,4002,400TOTAL-STREETLIGHTING3,2702,3572,2002,4002,400TOTAL-TRANSPORTATION3,2702,3572,2002,4002,400TOTALAPPROPRIATIONS3,2702,3572,2002,4002,400REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTOESCRIPTION20112011201220122013REALPROPERTYTAXESSL1-lOOlREALPROPERTYTAXES2,2702,2702,0002,0002,100TOTAL-REALPROPERTYTAXES2,2702,2702,0002,0002,100USEOFMONEYANDPROPERTYSL1-2401INTEREST05030TOTAL-USEOFMONEYANDPROPERTY05030TOTALREVENUES2,2702,2752,0002,0032,100APPROPRIATEDFUNDBALANCE1,00082200397300TOTALREVENUES&OTHERSOURCES3,2702,3572,2002,4002,400TAXLEVYANOTAXRATEHISTORY:FORESTHOMELIGHTDISTRICT(LD3OI)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY1,8779572,2702,0002,100-PropertyTaxRate0.0560.0280.0660.0580.060-AssessedValuation33,515,50034,310,70034,541,70034,556,70034,824,600TOTALREVENUE1,8779572,2702,0002,100APPROPRIATEDFUNDBALANCE01,2521,000200300REVENUEANDOTHERSOURCES1,8772,2093,2702,2002,40010-2 TOWNOFITHACAGLENSIDELIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL2-5182.400CONTRACTUAL780723750750750TOTALCONTRACTUALEXPENSE780723750750750TOTAL-STREETLIGHTING780723750750750TOTAL-TRANSPORTATION780723750750750TOTALAPPROPRIATIONS780723750750750REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL2-1001REALPROPERTYTAXES780780700700650TOTAL-REALPROPERTYTAXES780780700700650USEOFMONEYANDPROPERTYSL2-2401INTEREST02020TOTAL-USEOFMONEYANDPROPERTY02020TOTALREVENUES780782700702650APPROPRIATEDFUNDBALANCE0-595048100TOTALREVENUES&OTHERSOURCES780723750750750TAXLEVYANDTAXRATEHISTORY:GLENSIDELIGHTDISTRICT(LD302)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY760-780700650-PropertyTaxRate0.181-0.1850.1640.152-AssessedValuation4,195,0004,252,5004,218,5004,270,0004,270,000TOTALREVENUE760-780700650APPROPRIATEDFUNDBALANCE-862-50100REVENUEANDOTHERSOURCES76086278075075010-3 TOWNOFITHACARENWICKHEIGHTSLIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL3-5182.400CONTRACTUAL1,1001,0111,1001,0501,100TOTALCONTRACTUALEXPENSE1,1001,0111,1001,0501,100TOTAL-STREETLIGHTING1,1001,0111,1001,0501,100TOTAL-TRANSPORTATION1,1001,0111,1001,0501,100TOTALAPPROPRIATIONS1,1001,0111,1001,0501,100REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL3-1001REALPROPERTYTAXES1,10011001,0001,000950TOTAL-REALPROPERTYTAXES1,1001,1001,0001,000950USEOFMONEYANDPROPERTYSL3-2401INTEREST03030TOTAL-IJSEOFMONEYANDPROPERTY03030TOTALREVENUES1,1001,1031,0001,003950APPROPRIATEDFUNDBALANCE0-9210047150TOTALREVENUES&OTHERSOURCES1,1001,0111,1001,0501,100TAXLEVYANDTAXRATEHISTORY:RENWICKHEIGHTSLIGHTDISTRICT(LD303)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY1,0602911,1001,000950-PropertyTaxRate0.0820.0220.0850.0770.073-AssessedValuation12,971,00012,947,80012,937,60012,962,60012,982,600TOTALREVENUE1,0602911,1001,000950APPROPRIATEDFUNDBALANCE-905-100150REVENUEANDOTHERSOURCES1,0601,1961,1001,1001,10010-4 TOWNOFITHACAEASTWOODCOMMONSLIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL4-5182.400CONTRACTUAL2,2002,1012,2002,2002,200TOTALCONTRACTUALEXPENSE2,2002,1012,2002,2002,200TOTAL-STREETLIGHTING2,2002,1012,2002,2002,200TOTAL-TRANSPORTATION2,2002,1012,2002,2002,200TOTALAPPROPRIATIONS2,2002,1012,2002,2002,200REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL4-1001REALPROPERTYTAXES2,2002,2002,0002,0001,900TOTAL-REALPROPERTYTAXES2,2002,2002,0002,0001,900USEOFMONEYANDPROPERTYSL4-2401INTEREST05040TOTAL-USEOFMONEYANDPROPERTY05040TOTALREVENUES2,2002,2052,0002,0041,900APPROPRIATEDFUNDBALANCE0-105200196300TOTALREVENUES&OTHERSOURCES2,2002,1012,2002,2002,200TAXLEVYANDTAXRATEHISTORY:EASTWOODCOMMONSLIGHTDISTRICT(LD304)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY2,2451,0892,2002,0001,900-PropertyTaxRate0.1840.0870.1770.1600.149-AssessedValuation12,234,20012,467,50012,464,50012,504,50012,727,500TOTALREVENUE2,2451,0892,2002,0001,900APPROPRIATEDFUNDBALANCE-1,292-200300REVENUEANDOTHERSOURCES2,2452,3812,2002,2002,20010-5 TOWNOFITHACACLOVERLANELIGHTDISTRICTFUNDAPPROPRIATIONS:2013BUDGETBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013ACCOUNTACCOUNTDESCRIPTIONTRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSE5L5-5182.400CONTRACTUAL270251270270270TOTALCONTRACTUALEXPENSE270251270270270TOTAL-STREETLIGHTING270251270270270TOTAL-TRANsPORTATIoN270251270270270TOTALAPPROPRIATIONS270251270270270REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL5-1001REALPROPERTYTAXES270270245245225TOTAL-REALPROPERTYTAXES270270245245225USEOFMONEYANDPROPERTY5L5-2401INTEREST01010TOTAL-USEOFMONEYANDPROPERTY01010TOTALREVENUES270271245246225APPROPRIATEDFUNDBALANCE0-20252445TOTALREVENUES&OTHERSOURCES270251270270270TAXLEVYANDTAXRATEHISTORY:CLOVERLANELIGHTDISTRICT(LD305)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY266177270245225-PropertyTaxRate0.1170.0780.1190.1070.098-AssessedValuation2,270,0002,270,0002,270,0002,290,0002,290,000TOTALREVENUE266177270245225APPROPRIATEDFUNDBALANCE-111-2545REVENUEANDOTHERSOURCES26628827027027010-6 TOWNOFITHACAwINNER’SCIRCLELIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL6-5182.400CONTRACTUAL800740800800800TOTALCONTRACTUALEXPENSE800740800800800TOTAL-STREETLIGHTING800740800800800TOTAL-TRANSPORTATION800740800800800TOTALAPPROPRIATIONS800740800800800REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL6-1001REALPROPERTYTAXES800800750750700TOTAL-REALPROPERTYTAXES800800750750700USEOFMONEYANDPROPERTYSL6-2401INTEREST02010TOTAL-USEOFMONEYANDPROPERTY02010TOTALREVENUES800802750751700APPROPRIATEDFUNDBALANCE0-625049100TOTALREVENUES&OTHERSOURCES800740800800800TAXLEVYANDTAXRATEHISTORY:WINNER’SCIRCLELIGHTDISTRICT(LD306)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY800358800750700-PropertyTaxRate0.3150.1420.3160.2960.280-AssessedValuation2,540,0002,530,0002,530,0002,530,0002,500,000TOTALREVENUE800358800750700APPROPRIATEDFUNDBALANCE-450-50100REVENUEANDOTHERSOURCES80080880080080010-7 TOWNOFITHACABURLEIGHDRIVELIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL7-5182.400CONTRACTUAL980858900900900TOTALCONTRACTUALEXPENSE980858900900900TOTAL-STREETLIGHTING980858900900900TOTAL-TRANSPORTATION980858900900900TOTALAPPROPRIATIONS980858900900900REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL7-1001REALPROPERTYTAXES980980850850800TOTAL-REALPROPERTYTAXES980980850850800USEOFMONEYANDPROPERTYSL7-2401INTEREST02010TOTAL-USEOFMONEYANDPROPERTY02010TOTALREVENUES980982850851800APPROPRIATEDFUNDBALANCE0-1245049100TOTALREVENUES&OTHERSOURCES980858900900900TAXLEVYANDTAXRATEHISTORY:BURLEIGHDRIVELIGHTDISTRICT(LD307)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY910724980850800-PropertyTaxRate0.2380.1890.2470.2140.201-AssessedValue-Units3,8213,8213,9713,9713,971TOTALREVENUE910724980850800APPROPRIATEDFUNDBALANCE-256-50100REVENUEANDOTHERSOURCES91098098090090010-8 TOWNOFITHACAWESTHAVENROADLIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL8-5182.4D0CONTRACTUAL3,00027713,0002,8002,900TOTALCONTRACTUALEXPENSE3,0002,7713,0002,8002,900TOTAL-STREETLIGHTING3,0002,7713,0002,8002,900TOTAL-TRANSPORTATION3,0002,7713,0002,8002,900TOTALAPPROPRIATIONS3,0002,7713,0002,8002,900REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL8-1001REALPROPERTYTAXES3,0003,0002,7502,7502,500TOTAL-REALPROPERTYTAXES3,0003,0002,7502,7502,500USEOFMONEYANDPROPERTYSL8-2401INTEREST06040TOTAL-USEOFMONEYANDPROPERTY06040TOTALREVENUES3,0003,0062,7502,7542,500APPROPRIATEDFUNDBALANCE0-23525046400TOTALREVENUES&OTHERSOURCES3,0002,7713,0002,8002,900TAXLEVYANDTAXRATEHISTORY:WESTHAVENROADLIGHTDISTRICT(LD308)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY2,9302,3153,0002,7502,500-PropertyTaxRate0.4350.3440.4460.4080.371-AssessedValue-FrontFootage6,7326,7326,7326,7326,732TOTALREVENUE2,9302,3153,0002,7502,500APPROPRIATEDFUNDBALANCE-911-250400REVENUEANDOTHERSOURCES2,9303,2263,0003,0002,90010-9 TOWNOFITHACAC000INGTONROADLIGHTDISTRICTFUND2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGI-ITINGCONTRACTUALEXPENSESL9-5182.400CONTRACTUAL1,7501,6421,7501,6501,700TOTALCONTRACTUALEXPENSE1,7501,6421,7501,6501,700TOTAL-STREETLIGHTING1,7501,6421,7501,6501,700TOTAL-TRANSPORTATION1,7501,6421,7501,6501,700TOTALAPPROPRIATIONS1,7501,6421,7501,6501,700REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL9-1001REALPROPERTYTAXES1,7501,7501,650#1,6501,500TOTAL-REALPROPERTYTAXES1,7501,7501,6501,6501,500USEOFMONEYANDPROPERTYSL9-2401INTEREST03030TOTAL-USEOFMONEYANDPROPERTY03030TOTALREVENUES1,7501,7531,6501,6531,500APPROPRIATEDFUNDBALANCE0-111100-3200TOTALREVENUES&OTHERSOURCES1,7501,6421,7501,6501,700TAXLEVYANDTAXRATEHiSTORY:CODDINGTONROADLIGHTDISTRICT(LD309)ADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013PROPERTYTAXLEVY1,7311,4891,7501,6501,500•PropertyTaxRate0.2480.2140.2420.2280.207-AssessedValue-FrontFootage6,9726,9727,2347,2347,234TOTALREVENUE1,7311,4891,7501,6501,500APPROPRIATEDFUNDBALANCE-419-100200REVENUEANDOTHERSOURCES1,7311,9081,7501,7501,70010-10 TOWNOFITHACACOMBINEDTOTALSFORALLLIGHTDISTRICTFUNDS2013BUDGETAPPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013TRANSPORTATIONSTREETLIGHTINGCONTRACTUALEXPENSESL-5182.400CONTRACTUAL14,15012,45412,97012,82013,020TOTALCONTRACTUALEXPENSE14,15012,45412,97012,82013,020TOTAL-STREETLIGHTING14,15012,45412,97012,82013,020TOTAL-TRANSPORTATION14,15012,45412,97012,82013,020TOTALAPPROPRIATIONS14,15012,45412,97012,82013,020REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013REALPROPERTYTAXESSL-1001REALPROPERTYTAXES13,15013,15011,94511,94511,325TOTAL-REALPROPERTYTAXES13,15013,15011,94511,94511,325USEOFMONEYANDPROPERTYSL-24IJ1INTEREST0300220TOTAL-USEOFMONEYANDPROPERTY0300220TOTALREVENUES13,15013,18011,94511,96711,325APPROPRIATEDFUNDBALANCE1,000-7261,0258531,695TOTALREVENUES&OTHERSOURCES14,15012,45412,97012,82013,020TAXRATEHISTORY:SPECIALDISTRICT!LIGHTDISTRICTFUNDADOPTEDADOPTEDADOPTEDADOPTEDADOPTED20092010201120122013FORESTHOMELIGHTDISTRICT0.0560.0280.0660.0580.060GLENSIDELIGHTDISTRICT0.1810.0000.1850.1640.152RENWICKHEIGHTSLIGHTDISTRICT0.0820.0220.0850.0770.073EASIINOODCOMMONSLIGHTDISTRICT0.1840.0870.1770.1600.149CLOVERLANELIGHTDISTRICT0.1170.0780.1190.1070.098WINNER’SCIRCLELIGHTDISTRICT0.3150.1420.3160.2960.280BURLEIGHDRIVELIGHTDISTRICT0.2380.1890.2470.2140.201WESTHAVENROADLIGHTDISTRICT0.4350.3440.4460.4080.371CODDINGTONROADLIGHTDISTRICT0.2480.2140.2420.2280.20710-11 INLETVALLEYCEMETERYEXPENDABLETRUSTFUND INLETVALLEYCEMETERYFUNDEXPENDABLETRUSTFUNDTheInletValleyCemeteryFundisestablishedtoprovideforthemaintenanceoftheInletValleyCemetery,locatedwithintheTownofIthacaonElmiraRoad.ThisfundisaccountedforasanExpendableTrustFund.TheInletValleyCemetery,alsoreferredtoastheFisherCemeteryonsomerecordsandmaps,ismadeupofseveralparcels.Theoriginalparcelissimplyreferredtoasthe“oldburyingground”inoldrecords,havingbecomeacemeterybyuseovertime.In1870therewasdeededtotheInletValleyCemeteryAssociationa“parceloflandsituateintheTownofIthacabeingontheoldplankroadintheInletValleyinsaidTownknownanddescribedaspartofLot81,inthemilitarytractinsaidTownofIthaca”.This1.25acreparcelwasadjacenttoandconveyedforthepurposeofenlargingtheoldburyingground”.AthirdparcelwastransferredtotheInletValleyCemeteryAssociationin1897.Thereisnohistoricaldeeddescribingthewholeofthecurrentparcel,theboundariesbeingdescribable,inpart,bythesurroundingdeedsandlotsofland.Thecemeteryisapproximately2.40acresinsize.TheInletValleyCemeteryAssociationwasincorporatedin1927asInletValleyCemetery,Inc.pursuanttoNewYorkMembershipCorporationLaw.By2008,InletValleyCemetery,Inc.wasunabletoprocuresufficientincomefromitstrustfunds,members,andtherepresentativesofthedeceasedpersonsinterredinInletValleyCemeterytoprovideordinaryandnecessarycareandmaintenancefortheCemetery.Inaddition,theboardofdirectorsofInletValleyCemetery,Inc.wasnolongerabletofunction,andforanumberofyearshadbeenabletofillonlytwoofthesixdirectorpositionsrequiredbyitsCertificateofIncorporation.AtthattimethetworemainingdirectorsaskedtheTowntotakeoverthecemeteryasaTowncemeterypursuanttoNewYorkNot-for-ProfitCorporationLaw§1506(j).Section1506(j)oftheNewYorkNot-for-ProfitCorporationLawpermitsacemeterycorporationtoconveyandtransferitsrealpropertyheldforburialpurposes,togetherwithitsotherassets,tothetowninwhichsuchrealpropertyislocated,andassumethemaintenanceofandadministrativedutiesregardingsuchcemetery,ifallthedirectorsofthecemeterycorporationlivingandresidinginNewYorkStateagreetotheconveyanceandtransfer.OnFebruary8,2010,underTownBoardResolutionNo.2010-045,theTownofIthacaacceptedthedeedfortheInletValleyCemeterypremises,andthetransferoftheremainingassetsfromInletValleyCemetery,Inc.Expendituresforcemeterymaintenancearebudgetedfor$1,500inFiscalYear2013.11—1 TOWNOFITHACAINLETVALLEYCEMETERYFUNDAPPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTION‘“SUPPORT2013BUDGETBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013LEGALSERVICESCONTRACTUALEXPENSETE1420.402LEGALSERVICES00000TOTALCONTRACTUALEXPENSE00000TOTAL-LEGALSERVICES00000TOTAL-GENERALGOVERNMENTSUPPORT00000HOMEANDCOMMUNITYSERVICESSPECIALSERVICESICEMETERYCONTRACTUALEXPENSETE8810.441CEMETERYMAINTENANCE1,50001,50001,500TOTALCONTRACTUALEXPENSE1,50001,50001,500TOTAL-SPECIALSERVICESICEMETERY1,50001,50001,500TOTAL-HOMEANDCOMMUNITYSERVICES1,50001,50001,500TOTALAPPROPRIATIONS1,50001,50001,500REVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013USEOFMONEYANDPROPERTYTE2401INTEREST8EARNINGS0160110TOTAL-USEOFMONEYANDPROPERTY0160110MISCELLANEOUSLOCALSOURCESTE2770OTHERUNCLASSIFIEDREVENUE00000TOTAL-MISCELLANEOUSLOCALSOURCES00000STATEAIDTE3989OTHERSTATEAID00000TOTAL-STATEAID00000INTERFUNDTRANSFERSTE5O31IATRANSFERFROMGENERALFUND00000TOTAL-INTERFUNDTRANSFERS00000TOTALREVENUES0160110APPROPRIATEDFUNDBALANCE1,500-161,500-111,500TOTALREVENUES&OTHERSOURCES1,50001,50001,50011-2 DEBTSERVICEFUND$1,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2003TownofIthaca-PublicWorksFacility$1,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2004ABostwickRoadWaterTank&TransmissionMain$2,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2004BWestHillWaterTank&CoyGlenWaterTank/PumpStation/Pipeline$500,000PUBLICIMPROVEMENT(SERIAL)BONDS-2005SouthHillWaterTransmissionMain$1,125,000PUBLICIMPROVEMENT(SERIAL)BONDS-2009HanshawRoad&TrumansburgRoadWaterMainImprovements$2,650,000PUBLICIMPROVEMENT(SERIAL)BONDS-2011EastShoreDriveWaterMain,SnyderHillRoad&TownHallRoof DEBTSERVICEFUNDTheDebtServiceFundisprovidedtoaccountfortheaccumulationofresourcesfor,andthepaymentof,generallong-termdebtprincipalandinterest,andotherrelatedcosts.ThebasisofaccountingandrecordingoffinancialresourcesandexpendituresisthesameasfortheGeneralTownwideFund.AsofJanuary1,2013,thetotaloutstandinglong-termgeneralobligationdebtoftheTownofIthacatotals$5,660,000.ThistotalisaggregatedfromtheTown’soutstandingbondissues,asshownonthefollowingtable:AmountofAmountYearofDescriptionofDebtDebtIssuedOutstandingMaturityPublicImprovement(Serial)Bonds-2003$1,000,000$356,0002017PublicImprovement(Serial)Bonds-2004A1,000,000469,0002019PublicImprovement(Serial)Bonds-2004B2,000,0001,200,0002024PublicImprovement(Serial)Bonds-2005500,000180,0002015PublicImprovement(Serial)Bonds-20091,125,000935,0002024PublicImprovement(Serial)Bonds-20112,650,0002,520,0002031TotalLong-TermGeneralObligationDebt:$8,275,000$5,660,000Ofthistotaloutstandinggeneralobligationdebt,$626,000(11.0%)isforfacilityimprovements,$315,000(5.6%)isforroadimprovements,and$4,719,000(83.4%)isforwaterinfrastructureimprovements.RevenuefortheDebtServiceFundcomesintheformofinter-fundtransfers.ForFiscalYear2013,theGeneralTownwideFundwilltransfer$106,112topayforprincipalandinterestonpastfacilityimprovements,theHighwayPart-TownFundwilltransfer$44,350forpastroadimprovements,andtheWaterFundwilltransfer$421,117forpastwaterinfrastructureimprovements.Anadditional$177,650inaccumulatedfundbalancefromtheDebtServiceFundwillbeusedtopay2013obligations.ExpendituresforFiscalYear2013areappropriatedfor$750,229.Ofthistotal,$748,229willbeusedforprincipalandinterestpaymentsonoutstandingdebt,asshownonthefollowingtable:PrincipalInterestTotalDescriptionofDebtPaymentsPaymentsPaymentsPublicImprovement(Serial)Bonds-2003$71,000$14,062$85,062PublicImprovement(Serial)Bonds-2004A67,00016,89783,897PublicImprovement(Serial)Bonds-2004B100,00050,000150,000PublicImprovement(Serial)Bonds-200560,0006,48066,480PublicImprovement(Serial)Bonds-200965,00028,74093,740PublicImprovement(Serial)Bonds-2011135,00068,800203,800PublicImprovement(Serial)Bonds-2013-65,25065,250TotalPrincipalandInterestPayments:$498,000$250,229$748,229Ofthistotalforprincipalandinterestpayments,$137,112(18.3%)isforfacilityimprovements,$64,850(8.7%)isforroadimprovements,and$546,267(73.0%)isforwaterinfrastructureimprovements.InAugust2011,Moody’sInvestorsServiceassignedanAa2ratingwithapositiveoutlooktotheTown’s$2,650,000PublicImprovement(Serial)Bonds,2011issue.TheAa2ratingreflectstheTown’samplereserves,modesttaxbasewithsignificantinstitutionalpresenceandaverylowdirectdebtburden.ThepositiveoutlookreflectstheTown’sconsistentlystrongfinancialoperationsandpositivetrendintaxablevaluesthroughouttheeconomicdownturn,andtheprospectforcontinuedstrongperformancedespitethepropertytaxcap.12-1 TOWNOFITHACADEBTSERVICEFUNDAPPROPRIATIONS:2013BUDGETACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013GENERALGOVERNMENTSUPPORTINDEPENDENTAUDITINGCONTRACTUALEXPENSEVi320.401AUDITINGSERVICESTOTALCONTRACTUALEXPENSETOTAL-INDEPENDENTAUDITINGFISCALAGENTFEESCONTRACTUALEXPENSEVi380.400CONTRACTUALSERVICESTOTALCONTRACTUALEXPENSETOTAL-FISCALAGENTFEES11008751,0001,0001,0001,1008751,0001,0001,0001,1008751,0001,0001,00070050001,8001,00070050001,8001,00070050001,8001,0008,6138,6130007,9497,94900016,56216,562000266,562266,56200071,00071,00071,00071,00071,00071,00071,00071,00071,00071,00019,67119,67116,86716,86714,06219,67119,67116,86716,86714,06290,67190,67187,86787,86785,06267,00067,00067,00067,00067,00067,00067,00067,00067,00067,00022,09722,09719,49719,49716,89722,09722,09719,49719,49716,89789,09789,09786,49786,49783,897100,000100,000100,000100,000100,000100,000100,000100,000100,000100,00058,50058,50054,25054,25050,00058,50058,50054,25054,25050,000158,500158,500154,250154,250150,000TOTAL-GENERALGOVERNMENTSUPPORT1.8001,3751,0002,8002,000130,000130,000000120,000120,000000250,000250,000000DEBTSERVICE-SERIALBONDSPUBLICIMPROVEMENT(SERIAL)BONDS-1991PRINCIPALV9710.6D1$2,337,000TOWNWATERIMPROVEMENTSV97i0,602$2,128,000TOWNSEWERIMPROVEMENTSTOTALPRINCIPALINTERESTV9710.701$2,337,000TOWNWATERIMPROVEMENTSV9710.702$2,128,000TOWNSEWERIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-1991PUBLiCiMPROVEMENT(SERIAL)BONDS-2003PRINCIPALV9710.603PUBLICWORKSFACILITYIMPROVEMENTSTOTALPRINCIPALINTERESTV9710.703PUBLICWORKSFACILITYIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2003PUBLICIMPROVEMENT(SERIAL)BONDS-2004PRINCIPALV9710.604BOSTWICKROADWATERIMPROVEMENTSTOTALPRINCIPALINTERESTV9710.704BOSTWICKROADWATERIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2004PUBLICIMPROVEMENT(SERIAL)BONDS-2004PRINCIPALV9710.605WESTHILL/COYGLENWATERIMPRVMNTSTOTALPRINCIPALINTERESTV9710.705WESTHILL/COYGLENWATERIMPRVMNTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-200412-2 APPROPRIATIONS:ACCOUNTACCOUNTDESCRIPTIONBUDGETEXPENDEDBUDGETPROJECTEDBUDGET20112011201220122013PUBLICIMPROVEMENT(SERIAL)BONDS-2005PRINCIPALV9710.606SOUTHHILLWATERMAINIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2005PUBLICIMPROVEMENT(SERIAL)BONDS-2009PRINCIPALV9710.607V9710.608TRUMANSBURGROADWATERIMPRVMNTSHANSHAWROADWATERIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2009PUBLICIMPROVEMENT(SERIAL)BONDS-2011PRINCIPALV9710.609V9710.610V9710.611TOWNHALLROOFREHABILITATIONSNYOERHILLROADRECONSTRUCTIONEASTSHOREDRWATERIMPROVEMENTSTOTALPRINCIPALTOWNHALLROOFREHABILITATIONSNYDERHILLROADRECONSTRUCTIONEASTSHOREDRWATERIMPROVEMENTSTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2011INTERESTV9710.706SOUTHHILLWATERMAINIMPROVEMENTSTOTALPRINCIPALTRUMANSBURGROADWATERIMPRVMNTSHANSHAWROADWATERIMPROVEMENTSTOTALPRINCIPALINTERESTV9710.707V9710.708INTERESTV9710.709V9710.710V9710.71160,00060,00060,00060,00060,00060,00060,00060,00060,00060,00010,80010,8008,6408,6406,48010,80010,8008,6408,6406,48070,80070,80068,64068,64066,48037,05037,05037,05037,05037,05027,95027,95027,95027,95027,95065,00065,00065,00065,00065,00018,23318,23317,30717,30716,38113,75513,75513,05613,05612,35931,98831,98830,36330,36328,74096,98896,98895,36395,36393,7400030,00030,00030,0000035,00035,00035,0000065,00065,00070,00000130,000130,000135,000006,9406,9406,300008,0908,0907,3500056,56056,56055,1500071,59071,59068,80000201,590201,590203,8000000000000000000000000000000000000000000000000000000003,750000012,00000003,750000011,25000003,76000003,75000008,25000009,75000009,000000065,250000065,250772,618772,618694,207694,207748,229PUBLICIMPROVEMENT(SERIAL)BONDS-2013PRINCIPALV9710.612TOWNHALLPARKINGLOTREHABILITATIONV9710.613SALTSTORAGEBUILDINGREPLACEMENTV9710.614HARRISB.DATESDR.RECONSTRUCTIONV9710.615WHITETAIL/MARCEYCTRECONSTRUCTIONV9710.616FORESTHOMEDRIVERECONSTRUCTIONV9710.617FORESTHOME/FLTRCKRECONSTRUCTIONV9710.618NORTHVIEWWATERTANKREPLACEMENTV9710.619DANBYROADWATERTANKREPLACEMENTV9710.620DANBYROADWATERMAINREPLACEMENTTOTALPRINCIPALINTERESTV9710.712V9710.713V9710.714V9710.715V9710.716V9710.717V9710.718V9710.719V9710.720TOWNHALLPARKINGLOTREHABILITATIONSALTSTORAGEBUILDINGREPLACEMENTHARRISB.DATESDR.RECONSTRUCTIONWHITETAIL/MARCEYCTRECONSTRUCTIONFORESTHOMEDRIVERECONSTRUCTIONFORESTHOME/FLTRCKRECONSTRUCTIONNORTHVIEWWATERTANKREPLACEMENTDANBYROADWATERTANKREPLACEMENTDANBYROADWATERMAINREPLACEMENTTOTALINTERESTTOTAL-PUBLICIMPROVEMENT(SERIAL)BONDS-2013TOTAL-DEBTSERVICE-SERIALBONDS12-3 APPROPRIATIONS:BUDGETEXPENDEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTION20112011201220122013DEBTSERVICE-BONDANTICIPATIONNOTES$240,000BANPUBLICWORKSFACILITY-2006PRINCIPALV9730.601$240,000BANPUBLICWORKSFACILITYTOTALPRINCIPALINTERESTV9730.701$240,000BANPUBLICWORKSFACILITY4,5003000000TOTALINTEREST4,5003,000000TOTAL-BANPUBLICWORKSFACILITY-200644,50043,000000TOTAL-DEBTSERVICE-BONDANTICIPATIONNOTES44,50043,000000TOTAL-DEBTSERVICE817,118815,618694,207694,207748,229TOTALAPPROPRIATIONS818,918816,993695,207697,007750,22940,00040,00000040,00040,00000012-4 TOWNOFITHACADEBTSERVICEFUNDDEBTSERVICEPAYMENT1-IISTORY:PUBLICIMPROVEMENT(SERIAL)BOND-1991-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-1991PUBLICIMPROVEMENT(SERIAL)BOND-2003-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2003PUBLICIMPROVEMENT(SERIAL)BOND-2004-A-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2004-APUBLICIMPROVEMENT(SERIAL)BOND-2004-B-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2004-BPUBLICIMPROVEMENT(SERIAL)BOND-2005-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2005PUBLICIMPROVEMENT(SERIAL)BOND-2006-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2006PUBLICIMPROVEMENT(SERIAL)BOND-2009-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2009PUBLICIMPROVEMENT(SERIAL)BOND-2011-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-2011PUBLICIMPROVEMENT(SERIAL)BOND-2013-DebtService-Principal-DebtService-InterestTOTAL-PUBLICIMPROVEMENT(SERIAL)BOND-20132013BUDGETBONDISSUE/DEBTSERVICEPAYMENTSACTUALACTUALACTUALBUDGETBUDGET20092010201120122013250,000250,000250,00049,68833,12516,562299,688283,125266,562--71,00071,00071,00071,00071,00025,28022,47519,67116,86714062i96,28093,47590,67187,86785,06266,00067,00067,00067,00067,00027,27624,69622,09719,49716,89793,27691,69689,09786,49783,897100,000100,000100,000100,000100,00067,00062,75058,50054,25050,000167,000162,750158,500154,250150,00050,00050,00060,00060,00060,00014,40012,60010,8008,6406,48064,40062,60070,80068,64066,48040,00040,00040,000--4,5003,0001,500--44,50043,00041,500---60,00065,00065,00065,000-33,33831,98830,36328740I-93,33896,98895,36393,740I-130,000135,000---[71,59468,800:---201,594203,800----65,250ITOTAL-ANNUALDEBTSERVICEPAYMENTS765,144829,984814,118694.211•748,22965,25012-5 TOWNOFITHACADEBTSERVICEFUND2013BUDGETREVENUES:BUDGETRECEIVEDBUDGETPROJECTEDBUDGETACCOUNTACCOUNTDESCRIPTIONUSEOFMONEYANDPROPERTYV2401INTEREST&EARNINGS_____________________________________________________________TOTAL-USEOFMONEYANDPROPERTYMISCELLANEOUSLOCALSOURCESV2701REFUNDPRIORYEARSEXPENSES_____________________________________________________________TOTAL-MISCELLANEOUSLOCALSOURCESINTERFUNDTRANSFERSV5031/ATRANSFERFROMGENERALFUNDV5031/DBTRANSFERFROMHIGHWAYFUNDV5031/FTRANSFERFROMWATERFUNDV5031/GTRANSFERFROMSEWERFUNDV50311HTRANSFERFROMCAPITALPROJECTFUND_____________________________________________________________TOTAL-INTERFUNDTRANSFERSTOTALREVENUES&OTHERSOURCES818,918816,993695,207697,007750,229INTERFUNDTRANSFERHISTORY:INTERFUNDTRANSFERTODEBTSERVICEFUNDACTUALACTUALACTUALACTUALBUDGET20092010201120122013TRANSFERFROMGENERALTOWNWIDEFUND140,780137,05092,17184,807106,112TRANSFERFROMHIGHWAYPART-TOWNFUND---43,09044,350TRANSFERFROMWATERFUND622,497566,223554,698526,310421,117TRANSFERFROMSEWERFUND143,850136,474127,949--TRANSFERFROMCAPITALPROJECTFUND--TownHallRoofReplacement---61,859--SnyderHillRoadReconstruction---20,451--EastShoreDriveWaterMainReplacement---366,105-TOTAL-INTERFUNDTRANSFERS907,127839,747774,8181,102,623571,579201120112012201220131,1001,0391,0005501,0001,1001,0391,0005501,000000000000092,17192,17184,80784,807106,1120043,09043,09044,350554,698554,698526,310526,310421117127,949127,949000000448,4870TOTALREVENUESAPPROPRIATEDFUNDBALANCE774,818774,818654,2071,102,694571,579775,918775,857655,2071,103,244572,57943,00041,13640,000-406,237177,65012-6 TOWNOFITHACASUMMARYOFPRINCIPALDEBTOUTSTANDINGFORTHEYEARENDINGDECEMBER31,2012BEGINNINGDEBTDEBTINTERESTENDINGDESCRIPTIONOFDEBTBALANCEISSUEDRETIREDPAIDBALANCE1101/20122012201220121213112012SERIALBONDS$1000000PUBLICIMPROVEMENT(SERIAL)BONDS-2003$427,000$-$71,000$16,867$356,000TownofIthaca-PublicWorksFacility$1,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2004536,000-67,00019,497469,000BostwickRoadWaterTank&TransmissionMain$2,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-20041,300,000-100,00054,2501,200,000WestHillWaterTank&CoyGlenWaterTanlPumpStation/Pipeline$500,000PUBLICIMPROVEMENT(SERIAL)BONDS-2005240,000-60,0008,640180,000SouthHillWaterTransmissionMain$1,125,000PUBLICIMPROVEMENT(SERIAL)BONDS-20091,000,000-65,00030,363935,000HanshawRoad&TrumansburgRoadWaterMainImprovements$2,650,000PUBLICIMPROVEMENT(SERIAL)BONDS-20112,650,000-130,00071,5942,520,000EastShoreDriveWaterMain/SnyderHillRoad/TownHallRoofTOTALSERIALBONDS$6,153,000$-$493,000$201,210$5,660,000BONDANTICIPATIONNOTESNONE-----TOTALBONDANTICIPATIONNOTES$-$-$•$-$-TOTALOUTSTANDINGDEBTASOF12131/2012$6,153,000$-$493,000$201,210$5,660,00012-7 TOWNOFITHACAESTIMATEOFPRINCIPALDEBTOUTSTANDINGFORTHEYEARENDINGDECEMBER31,2013BEGINNINGDEBTDEBTINTERESTENDINGDESCRIPTIONOFDEBTBALANCEISSUEDRETIREDPAIDBALANCE11011201320132013201312/3112013SERIALBONDS$1,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2003$356,000$-$71000$14,062$285,000TownofIthaca-PublicWorksFacilily$1,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-2004469,000-67,00016,897402,000BostwickRoadWaterTank&TransmissionMain$2,000,000PUBLICIMPROVEMENT(SERIAL)BONDS-20041,200,000-100,00050,0001,100,000WestHillWaterTank&CoyGlenWaterTank/PumpStation/Pipeline$500,000PUBLICIMPROVEMENT(SERIAL)BONDS-2005180,000-60,0006,480120,000SouthHillWaterTransmissionMain$1,125,000PUBLICIMPROVEMENT(SERIAL)BONDS-2009935,000-65,00028,738870,000HanshawRoad&TrumansburgRoadWaterMainImprovements$2,650,000PUBLICIMPROVEMENT(SERIAL)BONDS-20112,520,000-135,00068,8312,385,000EastShoreDriveWaterMain/SnyderHillRoad/TownHallRoot$4,300,000PUBLICIMPROVEMENT(SERIAL)BONDS-2013-4,300,000-65,2504,300,000TOTALSERIALBONDS$5,660,000$4,300,000$498,000$250,258$9,462,000BONDANTICIPATIONNOTESNONE-----TOTALBONDANTICIPATIONNOTES$-$$-$-$-TOTALOUTSTANDINGDEBTAs0F12/31/2013$5,660,000$4,300,000$498,000$250,258$9,462,00012-8 CAPITALBUDGET CAPITALIMPROVEMENTPROGRAMTheCapitalImprovementProgram(CIP)isastatementoftheTownofIthaca’slongrangevisionofinfrastructureimprovementsandcapitalpurchasescoveringavarietyofoperationalareas.Thisdocumenthighlightsfiveyearsofprojectsthat,afterBoardandstaffcollaborationaspartofapublicprocess,willimprovevitalinfrastructuresnecessaryforthesafeconveyanceoftraffic,drinkingwater,sewageandstormwaterrunoff,andimprovementstoparks,trailsandTownfacilities.TheCIPincludesFiscalYear2013projectandcostprojections,aswellasfutureyearprojectsforwhichfinancinghasnotyetbeendetermined.The“futureyears”oftheCIParethereforesubjecttochange.TheCIPprovidestheTownBoard,staffandthecommunitywitharoadmaptowardachievingtheseimprovementsandhelptoplanforthefinancialresourcesthatwillbenecessaryforaccomplishingthem.The5-YearCapitalImprovementProgramidentifiesprojectswithanestimatedtotalcostof$15,775,000.Thesecostsareshownonthefollowingtablebyyearandinfrastructurecategory:INFRASTRUCTUREBUDGETESTIMATEESTIMATEESTIMATEESTIMATE5-YEAR20132014201520162017TOTALWaterSystemImprovements850,0002,150,0001,450,0001,250,000500,0006,200,000SewerSystemImprovements615,000635,000635,000635,000635,0003,155,000Stormwater&Drainage--250,000250,000250,000750,000RoadImprovements1,200,000730,000350,000250,000550,0003,080,000TownFacilityImprovements1,050,000100,000200,000150,000-1,500,000Parks&TrailsImprovements100,000100,000290,000300,000300,0001,090,000TOTALEXPENDITURES:3,815,0003,715,0003,175,0002,835,0002.235,00015,775,000ThefollowingchartshowsthebreakdownoftheestimatedtotalcostforFiscalYears2013through2017.Improvementstowaterandsewerinfrastructuresareestimatedtoaccountforalmost60%ofallexpenditures.TownofIthacaCapitalImprovementPlan5-YearExpenditures2013-2017$15,775,000Parks&TrailsImprovements7%TownFacilityImprovements10%Stormwater&Drainage5%38%SewerSystemImprovements20%WaterSystemImprovementsRoadImprovements20%13-1 Thefollowingtableshowsabreakdownofthe5-yearestimatedtotalcostbyyearandfund:FUNDBUDGETESTIMATEESTIMATEESTIMATEESTIMATE5-YEAR20132014201520162017TOTALGeneralTownwideFund1,150,000200,000740,000700,000550,0003,340,000HighwayPart-TownFund1200,000730,000350,000250,000550,0003,080,000WaterFund850,0002,150,0001,450,0001,250,000500,0006,200,000SewerFund615,000635,000635,000635,000635,0003,155,000TOTALEXPENDITURES:3,815,0003,715,0003,175,0002,835,0002,235,00015,775,000Capitalimprovementsarefinancedfromcurrent-yearrevenuesorfundbalance,theproceedsreceivedfromissuingnewlong-termdebt,andfederaland/orstategrants.Ofthis$15,775,000total,currentestimatesshow$10,830,000willbefinancedthroughissuingnewdebt,$4,855,000willbefinancedwithcurrentrevenueorfundbalance,andtheremaining$90,000willcomefromfederaland/orstategrants.BUDGETESTIMATEESTIMATEESTIMATEESTIMATE5-YEARFUNDINGSOURCE20132014201520162017TOTALIssueLong-TermDebt2,850,0002,880,0002,000,0001,800,0001,300,00010,830,000Current-YearRevenue965,000835,0001,085,0001,035,000935,0004,855,000orfromFundBalanceGrantFunding--90,000--90,000TOTALEXPENDITURES:3,815,0003,715,0003,175,0002,835,0002,235,00015,775,000ForFiscalYear2013,theTownhasbudgeted$3,815,000forinfrastructureimprovementsandanadditional$754,500fortheacquisitionofcapitalequipment,asoutlinedonthefollowingpages.Ofthe$3,815,000budgetedforinfrastructureimprovements,$2,850,000ofthiscostwillbefinancedthroughtheissuanceofnewdebt,and$965,000willbefinancedwithcurrentyearrevenueorfundbalance.Fundingfortheacquisitionofcapitalequipmentisthroughcurrentyearrevenue.Thetablesonthefollowingpagesprovideadditionalinformation:•AdetailedscheduleofCapitalProjectsshownbyyearandinfrastructurecategoryonpages13-3and13-4.•Adetailedscheduleof2012CapitalEquipmentpurchasesonpage13-5.13-2 TOWN OF ITHACA 5-YEAR CAPITAL IMPROVEMENT PROGRAM 2013 BUDGET INFRASTRUCTURE SANITARY SEWERS STORM DRAINAGE rVN FACILITIES 2012 Cost 2013 Cost 2014 Cost TOTAL ANNUAL COSTS:2012 TOTAL $3,422,500 2013 TOTAL $3,815,000 2014 TOTAL $3,715,000 $650,000 550,000 250,000 Bonding Group -2013 Danby Road Water Main Repi. Whitetail &Marcey Court Forest Home Drive Forest Home at Flat Rock Town Hall Parking Lot Rehab. Salt Storage Bldg.Replacement $600,000 750,000 200,000 250,000 250,000 $800,000 $850,000 1,200,000 180,000 200,000 350,000 100,000 WATER MAINS Penny Lane Water Main Repi. WATER TANKS Danby Road Tank Replacement $650,000 -$--Christopher Circle Tank Repi.$850,000 Northview Tank Replacement 550,000 Hungerford Hill Tank Recoating 300,000 SUB-TOTAL $1.500,000 -SUB-TOTAL $--SuB-ToTAL $850,000 $i. SUB-TOTAL Renwick Pump Station Demo. $ SJC Projects: ,1’i)’fVV)— Fi67 Road Water Main Répl. W King Road Water Main Repl. $75,000 Jointly Owned lnterceotors r 600,000 IAWNTF Improvement Bonds SUB-TOTAL Lake Street Meter Station 250,000 ; ROAD IMPROVEMENTS Penny Lane Sewer Lining 300.000 550.000 E1ng Road Press.Red.Valve SUB-TOTAL Town Drainage Improvements Trumansburq Rd Manhole Rehab. $ 160,000 Coddington Rd Water Main Re. $50,000 Jointly Owned Interceotors 535,000 Harris B Dates Drive $100,000 30,000 S 250.000 lRvvvv I r impruvIrieIiL Bonds SUB-TOTAL Forest Home Upstream Bridoe 50,000 Whitetail Area Sewer Rehab. 1,200,000 $ Manhole Rehabilitation $250,000 1 .LRJ 300.000 SUB-TOTAL $ 185,000 $100,000 102.500 Jointly Owned Interceotors 615,000 Whitetail &Marcey Court SUB-TOTAL 50,000 Forest Home Drive Town Hall Parkina Lot Rehab. S IAWWTF Improvement Bonds $ Public Works Annex Addition Forest Home at Flat Rock 352,500 Public Works Pole Barn $750,000 300.000 SUB-TOTAL 5 250.000 $ 185,000 200.000 150.000 635,000 SUB-TOTAL 250,000 Hartwick Road SUB-TOTAL S Town Hall Parkina Lot Rehab. 75,000 $ Sand Bank Road Upper End $ 475,000 Salt Storaae Blda.Reolacement Kendall -Pennsylvania Ave. 1,200,000 $180,000 S 250.000 200.000 800.000 SUB-TOTAL 350.000 SUB-TOTAL S Emeraencv Generator -PWF $ 1,050,000 PARKS &TRAILS Tudor Park Playground $50,000 Hungerford Hgts Park Playground $50,000 Troy Park Playground $50,000 Gateway Trail -Grant Funding 100,000 South Hill Trail Pipe Repairs 50,000 South Hill Trail Pipe Repairs 50,000 Michigan Hill Trail/Saunders Park 10,000 SUB-TOTAL $160,000 -SUB-TOTAL $100,000 -SUB-TOTAL $100000 730,000 5 100.000 SUB-TOTAL Bonding Group -2012 (2013) Danby Road Tank Replacement Northview Tank Replacement Harris B Dates Drive Town Hall Parking Lot Rehab. S 100.000 Total Bonding -2012 $1,450,000 Bonding Group -2014 Christopher Circle Tank RepI. Coddington Rd Water Main RepI. Hartwick Road Sand Bank Road Upper End Kendall -Pennsylvania Ave. Emergency Generator -PWF Total Bonding -2013 $2,850,000 Total Bonding -2014 $2,880,000 13-3 TOWN OF ITHACA 5-YEAR CAPITAL IMPROVEMENT PROGRAM 2013 BUDGET INFRASTRUCTURE STORM DRAINAGE TOWN FACILITIES 2015 Cost 2016 Cost 2017 Cost TOTAL ANNUAL COSTS:2015 TOTAL $3,175,000 2016 TOTAL $2,835,000 2017 TOTAL $2,235,000 Bonding Group -2015 Sapsucker Woods Tank Repi. Cliff Sreet Water Main RepI. Roat Street Orchard Street Public Works Wash Bay West Hill Community Park $850,000 500,000 125,000 125,000 200,000 200,000 $500,000 750,000 150,000 150,000 250,000 Bonding Group -2017 Southwoods-Troy Water Main Elms Street Ext -Gulf Area Culver Road Glenside Road Saponi Meadows/Phase 2 Total Bondina -2017 $500,000 200,000 200,000 150,000 250,000 $1,300,000 WATER TANKS Sapsucker Woods Tank Repi.$850,000 Pine Tree Road Tank RepI.$500,000 -$- SUB-TOTAL $850,000 SUB-TOTAL $500,000 -SUB-TOTAL $- rA Chif Sreet Water Main $500 ‘00 ]enw1ck Ddve Water Main Repi $750 000 j SouthwooW Mifn j 500 000 Cliff Sreet Pump Stationj)effio 100 000 j .S(JB.TOTAL $600,000 SUB-TOTAL $750,000 ]500,000 SANITARYSEWERS SewerLining $100,000 SewerLining $100,000 SewerLining $100,000 Manhole Rehabilitation 50,000 Manhole Rehabilitation 50,000 Manhole Rehabilitation 50,000 SJC Projects:Jointly Owned Interceptors 300,000 JoIntly Owned Interceptors 300,000 Jointly Owned Interceptors f 300,000 IAWWTF Improvement Bonds 185,000 IA’MNTF Improvement Bonds 185,000 IAWWTF Improvement Bonds 185,000 SUB-TOTAL $635,000 SUB-ToTAL $635,000 SUB-TOTAL $635,000 I ROAD IMPROVEMENTS Northeast Drainage Improvements Roat Street Orchard Street $250.000 Black Stone Avenue $125,000 ITown Drainaae Imorovements 125.000 100.000 Hopkins Place (3 Base 2”Top) SUB-TOTAL Camøbell Avenue Public Works Wash Bay $250.000 $350000 $100,000 $200.000 Town Drainaae Imorovements 150.000 SUB-TOTAL Elms Street Ext -Gulf Area SUB-TOTAL Culver Road $ Reolace Town Hall Boiler $250,000 $ Glenside Road 200,000 250,000 $200,000 $150.000 200.000 SUB-TOTAL 150.000 SUB-TOTAL $ $ 150,000 PARKS &TRAILS Michigan Hill Trail/Saunders Park S 90,000 Saponi Meadows/Phase 1 $250,000 Saponi Meadows/Phase 2 $250,000 West Hill Community Park 200,000 South Hill Trail Pipe Repairs 50,000 South Hill Trail Pipe Repairs 50,000 SUB-TOTAL $290,000 -SUB-TOTAL $300,000 SUB-TOTAL $300,000 550,000 S SUB-TOTAL $ Bonding Group -2016 Pine Tree Road Tank RepI. Renwick Drive Water Main RepI. Campbell Avenue Replace Town Hall Boiler Saponi Meadows/Phase 1 Total Bonding -2015 $2,000,000 Total Bonding -2016 $1,800,000 13-4 TOWN OF ITHACA CAPITAL ITEMS SUMMARY Staff/Inspection Vehicle Tractor Truck w/Trailer Flat Bed Truck 4x4 Utility Vehicle Pickup Truck w/Plow Tractor Mower Leaf Vacuum Brush Chipper Equipment Trailer (2) Sewer lnsp.Camera Sub-Total: Speed Indicator (2) 2-Post Service Lift Mini-Excavator Sub-Total: TOTAL -CAPITAL ITEMS 22,000 250,000 50,000 65,000 50,000 60,000 25,000 65,000 15,000 15,000 617,000 -50,000 -10,000 -13,000 -10,000 -12,000 -5,000 -13,000 -3,000 12,500 2,500 3,250 2,500 3,000 1,250 3,250 750 125,000 25,000 32,500 25,000 30,000 12,500 32,500 7,500 2013 BUDGET 25,000 5,000 6,500 5,000 6,000 2,500 6,500 1,500 15,000 73,000 2012 CAPITAL ITEMS TOTAL TRAFFIC HwY GARAGE TowN PARKS STORM WATER ZOPtILANNING HIGHWAY WATER SEWER BUDGET A3310 A5132 A7110 A8540 B8OWO 20 DB5130 F8340 G8120 Light-DutyTruck(3)114,000 --22,800 5,700 --57,000 17,100 11,400 Wheeled Excavator 262,000 --52,400 13,100 --131,000 39,300 26,200 ToolCatUtility Vehicle 59,000 --11,800 2,950 --29,500 8,850 5,900 GrasshopperMower 20,000 --4,000 1,000 --10,000 3,000 2,000 Leaf Vacuum 35,000 --7,000 1,750 --17,500 5,250 3,500 Brush Chipper 55,000 --11,000 2,750 --27,500 8,250 5,500 Sub-Total:545,000 --109,000 27,250 --272,500 81,750 54,500 2-Post Service Lift 17,500 -17,500 ------- PowerScreen 75,000 --15,000 3,750 --37,500 11,250 7,500 Build-A-Box (2)20,000 -------10,000 10,000 Sub-Total:112,500 -17,500 15,000 3,750 --37,500 21,250 17,500 TOTAL-CAPITALITEMS 657,500 -17,500 124,000 31,000 --310,000 103,000 72,000 2013 CAPITAL ITEMS TOTAL TRAFFIC Hwy GARAGE TOWN PARKS STORMWATER ZONING PLANNING HIGHWAY WATER SEWER —-B1EL-A3310 A5132 A7110 A8540 B8010 88020 DB5130 F8340 G8120 22,000 37,500 7,500 9,750 7,500 9,000 3,750 9,750 2,250 Does not include Information Technology Capital Items. --116,000 29,000 22,000 -290,000 87,000 15,000 15,000 -------- 22,500 -22,500 ------- 100,000 --20,000 5,000 --50,000 15,000 10,000 137,500 15,000 22,500 20,000 5,000 --50,000 15,000 10,000 754,500 15,000 22,500 136,000 34,000 22,000 -340,000 102,000 83,000 13-5