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ADOPTED TOWN BUDGET
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FISCAL YEAR 2014
TOWN OF ITHACA
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TOMPKINS COUNTY, NEW YORK
VILLAGE WITHIN TOWN:
VILLAGE OF CAYUGA HEIGHTS
CERTIFICATION OF TOWN CLERK
Il
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OWN CLERK
CERTIFY THAT THE FOLLOWING IS A TRUE AND CORRECT COPY OF
THE FISCAL YEAR 2014 BUDGET OF THE TOWN OF ITHACA
AS ADOPTED BY THE TOWN BOARD
AS REQUIRED UNDER TOWN LAW, FINANCES, ARTICLE 8 SECTION 106
AT THE PUBLIC BOARD MEETING NOVEMBER 18, 2013
SIGNED:
DATED: �(
FISCAL, Y AR
2 Oij, 14
BUDG T
SU 61, r - MAR,y
M_ w -if iL
TOWN OF ITHACA, NEW YORK
SUMMARY OF FISCAL YEAR 2014 BUDGET BY FUND
TOWN FUNDS:
A
GENERAL TOWNWIDE FUND
B
GENERAL PART -TOWN FUND
DB
HIGHWAY PART -TOWN FUND
F WATER FUND
G SEWER FUND
R RISK RETENTION FUND
TE INLET VALLEY CEMETERY FUND
V DEBT SERVICE FUND
TOTAL - TOWN FUNDS
SPECIAL DISTRICT FUNDS:
SF FIRE PROTECTION FUND
SL1 FOREST HOME LIGHT DISTRICT
SL2 GLENSIDE LIGHT DISTRICT
APPROPRIATIONS
ESTIMATED
REVENUE
APPROPRIATED
FUND BALANCE
AMOUNT TO BE
RAISED BY TAX
$ 4,884,003
$ 1,921,800
$ 442,203
$ 2,520,000
1,608,475
1,328,350
280,125
-
3,650,300
2,536,500
113,800
1,000,000
5,444,650
5,097,000
(417,274)
764,924
2,592,370
2,112,000
282,701
197,669
15,500
25,000
(9,500)
-
1,500
-
1,500
-
994,700
780,383
214,317
-
$ 19,191,498
$ 13,801,033
$ 907,872
$ 4,482,593
$ 3,435,000 $ 35,000 $ (100,000) $ 3,500,000
3,400 - - 3,400
750 - 100 650
SL3
RENWICK HEIGHTS LIGHT DISTRICT
1,100
- 150
950
SL4
EASTWOOD COMMONS LIGHT DISTRICT
2,200
- 300
1,900
SL5
CLOVER LANE LIGHT DISTRICT
270
- 45
225
SL6
WINNER'S CIRCLE LIGHT DISTRICT
800
- 100
700
SL7
BURLEIGH DRIVE LIGHT DISTRICT
900
- 100
800
SL8
WESTHAVEN ROAD LIGHT DISTRICT
2,900
- 400
2,500
SL9
CODDINGTON ROAD LIGHT DISTRICT
1,700
- 200
1,500
TOTAL - SPECIAL DISTRICT FUNDS: $
3,449,020 $
35,000 $ (98,605) $
3,512,625
GRAND TOTAL - ALL FUNDS: $ 22,640,518 $ 13,836,033 $ 809,267 $ 7,995,218
1-1
TOWN OF ITHACA
FISCAL YEAR 2014 BUDGET HIGHLIGHTS
BUDGET SUMMARY:
• Total Budget increase of $1,389,414 or 6.5%; from $21,251,104 in 2013 to $22,640,518 in 2014.
• The budgeted total for Personnel Costs increases to $5,289,130 in 2014 from a budgeted total of
$5,113,900 in 2013, an increase of $175,230 or 3.4%. Personnel costs represent 23.4% of the
Town's total budget.
• The 2014 Budget includes a 2% increase for employee salaries and wages. Total for Personal
Services increases from $3,245,030 in 2013 to $3,325,090 in 2014, an increase of $80,060.
• The budgeted total for Employee Benefits increases to $1,964,040 in 2014 from a budgeted total of
$1,868,870 in 2013, an increase of $95,170 or 5.1%. Total employee benefits are now 59.1% of
the total for employee salaries and wages.
- Payments for employee retirement are budgeted for $610,000 in 2014, an increase of $57,500
or 10.4% over the $552,500 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $951,100 in 2014, an increase of
$27,600 or 3.0% over the $923,500 total budgeted in 2013.
• Capital Projects increase to $3,775,000 in 2014; an increase of $145,000 or 4.0% over the
$3,630,000 total in 2013. Capital projects represent 16.7% of the Town's total budget.
• Contractual Services increase to $10,390,555 in 2014; an increase of $569,360 or 5.8% over the
$9,821,195 in 2013. Contractual services represent 45.9% of the total budget.
• Equipment/Capital Outlay decreases to $789,500 in 2014; a decrease of $20,000 or 2.5% from the
2013 total of $809,500. Equipment/capital outlay represents 3.5% of the Town's total budget.
• Sales Tax collections for 2014 are budgeted at $2,825,000. Sales tax collections for the Town
remain strong, with 2013 collections of $2,990,863 exceeding the prior year's total by 2.9%. Sales
tax collections represent 12.5% of the Town's total budgeted revenues.
• Contributions to community organizations/programs will total $420,171 in 2014. This decrease of
$19,390 from the prior year is largely due to reducing the Town's contribution to TCAT from
$50,000 in 2013 to $25,000 in 2014. Of the total, $401,431 is budgeted in the General Townwide
Fund, with the remaining $18,740 budgeted in the Water Fund.
• The Town will transfer (re -designate) $75,000 from the unreserved fund balance in the General
Townwide Fund to the Parks and Open Space Plan Reserve.
• The 2014 Property Tax Levy will total $7,049,625, an increase of $280,300 or 4.14% over the prior
year. This increase will exceed the current property tax limit. Property taxes are the Town's largest
revenue source, representing 31.1 % of total budgeted revenues.
• The property tax bill for a typical property in the Town of Ithaca will increase from $1,352.72 in 2013
to $1,369.44 in 2014, an increase of $16.74 or 1.24%. The typical property in the Town of Ithaca is
a single family residence with an assessed value of $190,000. The property tax totals shown
include water and sewer benefit assessment charges.
• Water rates will increase 2.6% to $5.99/1000 gallons of consumption. Sewer rates, also based on
water consumption, will increase 1.2% to $4.25/1000 gallons. The combined effect on the quarterly
water & sewer bill will be an increase of $1.90 or 2.1 %, increasing from $92.00 per quarter in 2013
to $93.90 per quarter in 2014.
1-2
TOWN OF ITHACA
FISCAL YEAR 2014 TOTAL TOWN BUDGET
FUND/DESCRIPTION
BUDGET
2009
BUDGET BUDGET
201'0 2011
BUDGET
2012
BUDGET
2011
BUDGET
2014
GENERAL TOWNWIDE FUND
$ 5,039,585
$ 4,077,501
$ 4,549,125
$ 4,560,689
$ 5,422,907
$ 4,884,003
GENERAL PART -TOWN FUND
1,049,611
1,051,896
1,163,714
1,308,950
1,470,110
1,608,475
HIGHWAY PART -TOWN FUND
2,224,649
2,310,876
2.855,841
2.600,500
3,777.660
3,650,300
WATER FUND
4,812,403
5,632,380
5,779,635
4,165,730
4,016,137
5,444,650
SEWER FUND
2,188,109
2,283,976
2,231,667
2.410,525
2,476,540
2,592,370
RISK RETENTION FUND
10,000
11,500
11,500
15,500
15,500
15,500
FIRE PROTECTION FUND
3,254,718
3,333,405
3,372,500
3,473,000
3,307,500
3,435,000
LIGHT DISTRICT FUNDS
12,579
1. 13,858
14,150
12,970
13,020
14,020
INLET VALLEY CEMETERY FUND
-
-
1,500
1,500
1,500
1,500
DEBT SERVICE FUND
904,927
841,248
815,918
695,207
750,229
994,700
TOTAL TOWN BUDGET:
$ 19,496,581
$ 19,556,640
$ 20,795,550
$ 19,244,571
$ 21,251,104
$ 22,640,518
TOWN OF ITHACA
TOTAL TOWN BUDGET
Fiscal Year 2014
$22,640,518
(Inlet Valley Cemetery Fund is not shown.)
GENERAL FUND
TOWNWIDE GENERAL FUND
$4,884,003 - 22% t$P RT -TOWN
LIGHT DISTRICTS
$14,020- <1%_,
FIRE PROTECTION _
$3,435,000 -15%
DEBT SERVICE
$994,700 - 4%
HIGHWAY FUND
PART -TOWN
$3,650,300 -16%
_WATER FUND
$5,444,650 - 240/a
RISK RETENTION \_SEWER FUND
$15,500 - <1 % $2,592,370 -11 %
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TOWN OF ITHACA
FISCAL YEAR 2014 TOTAL TOWN BUDGETED EXPENDITURES
EXPENDITURES
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
2009
2010
2011
2012
2013
2014
PERSONAL SERVICES
$ 3,166,420
$ 3,131,220
$ 3,142,510
$ 3,153,445
$ 3,245,030
$ 3,325,090
EMPLOYEE BENEFITS
1,350,620
1,264,650
1,648,600
1,633,510
1,868,870
1,964,040
CONTRACTUAL SERVICES
8,302,436
8,535,186
8,608,855
9,303,387
9,821,195
10,390,555
CAPITAL PROJECTS
2,728,000
4,187,316
4,702,500
2,510,000
3,630,000
3,775,000
CAPITAL EQUIPMENT
343,285
318,950
521,250
680,250
809,500
789,500
DEBT SERVICE
902,127
838,148
814,118
694,207
748,229
989,450
INTERFUND TRANSFERS
2,703,776
1,281,170
1,357,717
1,269,772
1,128,279
1,406,883
TOTAL EXPENDITURES:
1$19.496,6641$19,556,6401$20,795,550
$ 19,244,571
$ 21,251,103
1 $ 22,640,518
BUDGETED EXPENDITURES (BY CLASS)
Fiscal Year 2014
$22,640,518
PERSONAL
INTERFUND SERVICES
TRANSFERS $3,325,090 -15%
$1,406,883 - 6%_
DEBTSERVICE_-
$989,450 - 4%
CAPITAL
EQUIPMENT r
$789,500 - 3%
CAPITAL
PROJECTS
$3,775,000 -17%
1-5
EMPLOYEE
BENEFITS
F$1,964,040 - 9%
fCONTRACTUAL
SERVICES
$10,390,555 - 46%
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TOWN OF ITHACA
FISCAL YEAR 2014 TOTAL TOWN BUDGETED REVENUES
REVENUES
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
2009
2010
2011
2012
2013
2014
REAL PROPERTY TAX
$ 5,704,873
$ 5,913,399 $ 6,269,480
$ 6,633,100
$ 6,769,325
f $ 7,049,625
SALES TAX
2,361,772
2,361,772 2,362,426
2,650,000
2,750,000
2,825,000
BENEFITASSESSNIENTS
835,858
831,697 826,915
917,926
938,881
945,593
WATER SALES
1,695,677
1,963,000 2,011,039
2,360,000
2,900,000
3,020,000
SEWER RENTS
1,418,000
1,630,226 1,630,226
2,110,000
2,065,000
2,100,000
STATE & FEDERAL AID
366,258
366,000 346,600
389,000
411,650
537,350
OTHER REVENUES
912,016
466,657 1,567,298
789,425
758,300
756,800
BOND PROCEEDS
3,670,426
3,625,816 3,602,500
1,700,000
2,850,000
3,250,000
INTERFUND TRANSFERS
1,323,348
1,281,670 1,291,485
1,191,272
1,128,279
1,346,883
USE OF FUND BALANCE
1,208,436
1,116,403 887,581
503,848
679,669
809,267
TOTAL REVENUES:
$ 19,496,664
$ 19,556,640 $ 20,795,550
$ 19,244,571
$ 21,251,104
$ 22,640,518
BUDGETED REVENUES
Fiscal Year 2014
$22,640,518
USE OF FUND PROPERTY TAX
BALANCE $7,049,625 - 31%
INTERF�ND$809,267 - 4%
TRANSFERS
$1,346,883.
6%�
BOND PROCEEDS
$3,250,000 -14%
OTHER REVENUES r
$756,800 - 3%
STATE/FEDERAL
$537,350 - 2%
1-7
SEWER RENTS
$2,100,000 - 9%
SALES TAX
$2,825,000 -12%
BENEFIT
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$945,593 - 40/6
. WATER SALES
$3,020,000 -13%
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TOWN OF ITHACA
SUMMARY OF PERSONNEL COSTS FOR FISCAL YEARS 2005 TO 2014
3,500,000
3,000,000
2,500,000
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Town of Ithaca
A Comparative History of Budgeted
Salaries & Wages and Fringe Benefits
2005 to 2014
oSalarles& Wages ■Fringe Benefits
2005 2000 2007 2008 2009 2010 2011 2012 2013 2014
YEAR
FISCAL
YEAR
EMPLOYEE
SALARIES
& WAGES
EMPLOYEE
FRINGE
BENEFITS
TOTAL
PERSONNEL
COSTS
CHANGE
FROM PRIOR
YEAR
2005
2,620,008
1,127,606
3,747,614
17.2%
2006
2,610,118
1,120,622
3,730,740
-0.5%
2007
2,793,727
1,107,279
3,901,006
4.6%
2008
2,938,204
1,300,300
4,238,504
8.7%
2009
3,166,420
1,370,120
4,536,540
7.0%
2010
3,131, 220
1,250,700
4,381,920
-3.4%
2011
3,142, 510
1,648,800
4,791,310
9.3%
2012
3,153, 445
1,633,510
4,786,955
-0.1%
2013
3,245,030
1,868,870
5,113,900
6.8%
2014
3,325,090
1,964,040
5,289,130
3.4%
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TOWN OF ITHACA
EMPLOYEES AND STAFFING CHANGES
FOR FISCAL YEARS 2007 - 2014
Based on Full Time Equivalent (FTE) for non -elected positions as of December 31s'
POSITION
2007
2008
2009
201.0
2011
2012
2013
2014
Town Board
1.00
1.00
1.00
1.00
1.00
1.00
1.00
-
Town Supervisor
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Town Board Members
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
Justices
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Town Justice
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
Court Clerk
2.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
Town Clerk
1.00
1.00
-
-
-
-
-
-
Town Clerk
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
First Deputy Town Clerk
1.00
1.00
-
1.00
1.00
1.00
1.00
1.00
De up Town Clerk
0 75
1 00
1 00
-
-
-
-
-
ty
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Budaet & Finance
1.00
1.00
1.00
1.00
1.00
1.00
1.00
-
Budget Officer
1.00
1.00
1.00
1.00
-
-
-
-
Finance Officer
-
-
-
-
1.00
1.00
1.00
1.00
Bookkeeper to the Supervisor
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Receiver of Taxes (Dec.- March)
0.25
0.25
0.25
0.25
0.25
0.25
0.25
0.25
Engineering
-
-
-
1.00
1.00
1.00
1.00
1.00
Director of Engineering
1.00
1.00
-
-
-
-
-
-
Asst. Director of Engineering
1.00
1.00
-
-
-
-
-
-
Sr. Civil Engineer
-
-
1.00
1.00
-
-
-
-
Civil Engineer
1.00
1.00
-
-
-
-
-
-
Human Resources
Human Resources Manager
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Principal Account Clerk - Payroll
1.00
1.00
1.00
1.00
-
-
-
-
Information Technology
Network/Records Specialist
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Parks & Recreation
Recreation Coordinator
1.00
1.00
1.00
1.00
-
-
-
-
Sub -Total - General Government
23.00
23.25
20.25
20.25
17.25
17.25
17.25
17.25
Code Enforcement
Director of Building & Zoning
-
-
-
-
-
-
-
-
Asst. Director of Building & Zoning
-
-
-
-
-
-
-
-
Director of Code Enforcement
-
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Sr. Code Enforcement Officer
1.00
1.00
1.00
1.00
1.00
-
-
-
Code Enforcement Officer
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Electrical/Code Enforcement Officer
-
-
-
0.75
0.75
1.75
1.75
1.75
Administrative Assistant
-
-
-
-
-
-
-
1.00
Senior Typist
1.00
1.00
1.00
1.00
1.00
1.00
1.00
-
Sub -Total - Code Enforcement
3.00
4.00
4.00
4.75
4.75
4.75
4.75
4.75
Planning
Director of Planning
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Asst. Director of Planning
1.00
1.00
1.00
1.00
1.00
1.00
1.00
-
Senior Planner
-
-
-
-
-
-
-
2.00
Environmental Planner
1.00
1.00
1.00
1.00
1.00
1.00
1.00
-
Planner
1.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
Senior Typist
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Sustainability Planner (Grant funded)
-
-
-
1.00
1.00
1.00
1.00
1.00
Sub -Total - Planning
5.00
6.00
6.00
7.00
6.00
6.00
6.00
6.00
[TDT- TOWN HAIL
31.00
33.25
30.25
32.00
28.00
28.00
28.00
28.00
TOWN OF ITHACA
EMPLOYEES AND STAFFING CHANGES
FOR FISCAL YEARS 2007 - 2014
Based on Full Time Equivalent (FTE) for non -elected positions as of December 3151
POSITION
2007
2008
2009
2010
2011
2012
2013
2014
Public Works Department
$ 29,684.00
Per Year
TOWN CLERK
$ 77,833.60
Per Year
HIGHWAY SUPERINTENDENT
$ 88,046.40
Per Year
Highway Superintendent/Director PW
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Deputy Highway Superintendent
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Parks Maintenance Manager
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Water/Sewer Maint. Supervisor
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Maintenance Worker
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Working Supervisor
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Heavy Equipment Operator
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
Motor Equipment Operator
6.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
Laborer
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
Heavy Equipment Mechanic
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Automotive Mechanic Assistant
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Sr. Civil Engineer
-
-
1.00
1.00
1.00
1.00
1.00
1.00
Civil Engineer
-
-
1.00
1.00
1.00
1.00
1.00
1.00
Sr. Engineering Technician
1.00
1.00
-
-
-
-
-
1.00
Engineering Technician
1.00
1.00
2.00
2.00
2.00
2.00
2.00
1.00
Administrative Assistant
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Keyboard Specialist
-
-
0.50
0.50
0.75
0.75
0.75
0.75
TOTAL - PUBLIC WORKS FACILITY
28.00
28.00
30.50
30.50
30.75
30.75
30.75
30.75
TOTAL - TOWN OF ITHACA
59.00
61.25
60.75
62.50
58.75
58.75
58.75
58.75
TOTAL - TOWN OF ITHACA W/o ELECTED
50.00
52.25
51.75
53.50
49.75
49.75
49.75
49.75
SCHEDULE OF SALARIES OF ELECTED AND APPOINTED OFFICERS AND EMPLOYEES
FOR THE FISCAL YEAR JANUARY 1, 2014 TO DECEMBER 31, 2014
TOWN JUSTICE
$ 22,250.00
Per Year
TOWN BOARD COUNCILPERSON
$ 13,410.00
Per Year
TOWN SUPERVISOR
$ 36,254.00
Per Year
TOWN DEPUTY SUPERVISOR
$ 29,684.00
Per Year
TOWN CLERK
$ 77,833.60
Per Year
HIGHWAY SUPERINTENDENT
$ 88,046.40
Per Year
PLANNING BOARD CHAIRMAN
$ 90.00
Per Meeting
PLANNING BOARD MEMBERS
$ 84.00
Per Meeting
ZONING BOARD MEMBERS
$ 84.00
Per Meeting
1-12
TOWN OF ITHACA
2014 BUDGET
SUMMARY OF APPROPRIATIONS FOR COMMUNITY SERVICES & PROGRAM SUPPORT
ACCOUNT PROGRAM DESCRIPTION
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET
2013
BUDGET
2014
PUBLIC TRANSPORTATION SUPPORT
A5630.469 BUS OPERATIONS / TCAT
50,000
50,000
50,000
50,000
50,000
25,000
TOTAL - PUBLIC TRANSPORTATION SUPPORT
50,000
50,000
50,000
50,000
50,000
25,000
TOWN/ CITY PARKS SUPPORT
A7110.460 CITY OF ITHACA PARKS CONTRIBUTION
108,000
111,240
111,240
111,240
111,240
111,240
A7110.461 CODDINGTON ROAD COMMUNITY CNTR
6,800
6,800
6,800
6,800
6,800
6,800
TOTAL - TOWN/ CITY PARKS SUPPORT
114,800
118,040
118,040
118,040
118,040
118,040
COMMUNITY GARDENS
A7180.487 COMMUNITY GARDENS
0
0
2,000
3,000
6,000
8,000
TOTAL - COMMUNITY GARDENS
0
0
2,000
3,000
6,000
8,000
YOUTH SERVICES & PROGRAMS
A7320.461 CODDINGTON RD CC SUMMER CAMPS
11,600
11,600
11,600
11,600
11,833
12,070
A7320.463 RECREATION PARTNERSHIP
57,786
59,245
59,245
59,245
60,430
61,333
A7320.464 TOWN YOUTH EMPLOYMENT INITATIVE
21,184
22,492
22,492
22,492
27,900
28,458
A7320.465 COOPERATIVE EXTENSION
23,318
23,318
38,318
44,262
38,537
39,308
A7320.466 LEARNG WEB / YOUTH WORKS
63,810
63,810
53,810
55,963
57,081
58,222
TOTAL - YOUTH SERVICES & PROGRAMS
177,698
180,465
185,465
193,562
195,781
199,391
PUBLIC LIBRARY SUPPORT
A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY
20,000
20,000
20,000
20,000
20,000
20,000
TOTAL - PUBLIC LIBRARY SUPPORT
20,000
20,000
20,000
20,000
20,000
20,000
SENIOR SERVICES & PROGRAMS
A8989.468 LIFE-LONG
9,680
9,680
9,000
9,000
9,000
9,000
A8989.468 HUMAN SERVICES COALITION
4,000
5,200
5,000
5,000
5,000
5,000
A8989.469 BUS OPERATIONS / GADABOUT
12,000
12,000
12,000
12,000
12,000
12,000
TOTAL - SENIOR SERVICES & PROGRAMS
25,680
26,880
26,000
26,000
26,000
26,000
SPECIAL ITEMS
A1920.483 HYDRILLA OUTREACH CONTRIBUTION
0
0
0
0
5,000
5,000
TOTAL - SPECIAL ITEMS
0
0
0
0
5,000
5,000
WATER QUALITY MONITORING PROGRAM
B8020.480 WATER QUALITY MONITORING PROGRAM
17,100
17,100
17,100
17,400
0
0
F8310.480 WATER QUALITY MONITORING PROGRAM
0
0
0
0
18,740
18,740
TOTAL - WATER QUALITY MONITORING
17,100
17,100
17,100
17,400
18,740
18,740
TOTAL - COMMUNITY SERVICES & PROGRAM SUPPORT
406,749
412,485
418 605
428,002
439,561
420,171
TRANSFER TO PARKS & OPEN SPACE PLAN RESERVE
PARKS & OPEN SPACE PLAN RESERVE PROGRAM
50,000
60,000
72,000
75,000
75,000
75,000
TOTAL - PARKS & OPEN SPACE PLAN TRANSFER
50,000
60,000
72,000
75,000
75,000
75,000
TOTAL -TRANSFERS TO RESERVE ACCOUNTS
50 000
60,000
72,000
75,000
75,000
75 000
1-13
2014 INFORMATION TECHNOLOGY BUDGET SUMMARY
Total appropriations for Information Technology activities are budgeted at $169,700, as detailed in the
following table:
2014 BUDGET
TOTAL
A FUND B FUND DB FUND F FUND G FUND
A1680 B1680 _
DB1680 F1680 G1680
INFORMATION TECHNOLOGY
BUDGET
PERSONAL SERVICES
REGULAR SALARIES
62,600
62,600
-
-
-
-
62,600
62,600
-
-
-
-
TOTAL - PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
HARDWARE & EQUIPMENT
-
-
-
-
-
-
SOFTWARE
30,000
-
30,000
-
-
-
30,000
-
30,000
-
-
-
TOTAL - EQUIP/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
CONTRACTUAL
41,850
5,000
14,350
1,000
10,750
10,750
TELEPHONE
600
600
-
-
-
-
EMP EDUCATION & TRAINING
2,200
2,200
-
-
-
-
NETWORK SUPPORT
11,750
2,350
2,350
2,350
2,350
2,350
HARDWARE & EQUIPMENT
11,050
3,400
3,400
250
2,000
2,000
SOFTWARE
1,950
450
-
-
750
750
MAINTENANCE & REPAIRS
1,000
200
200
200
200
200
TIME WARNER CABLE RR
5,700
3,200
-
2,500
-
-
TOOLS & SUPPLIES
1,000
200
200
200
200
200
77,100
17,600
20,500
6,500
16,250
16,250
TOTAL - CONTRACTUAL EXPENSE
TOTAL 2014 I.T. BUDGET
169,700
80,200 50,500 6,500
16,250
16,250
Equipment/Capital Outlays: Expenditures for the purchase of land, buildings, machinery or equipment
items with a cost of $5,000 or more and a specified (by class) useful life. For 2014, the Town has
allocated $30,000 for the following:
- Complete the implementation of Municity Integrated Parcel Management software. The Municity
software will replace several Access databases which were programmed approximately 10 years
ago, and have become difficult to maintain and cannot be updated or integrated with other software
packages used by the Town. Municity will provide a single platform, importing the data from our
existing databases, allowing staff to efficiently manage the building, planning, zoning and
development processes, and will integrate with other software already being utilized by the Town.
This project, originally scheduled for completion in 2013, has been delayed by conflicts in the
vendor's schedule, and is currently expected to begin implementation in the last quarter of 2013.
Non -Capital Items: In addition to the equipment/capital outlay items described above, the Information
Technology budget also allocates funding for non -capital hardware, equipment and software purchases
described below:
- One (1) Mobile Presentation Monitor/Stand. This equipment, consisting of a 42" - 60" flat monitor
and mobile stand, will be used for visual presentations in the Town Board Room and other locations
at Town Hall. Estimated cost of this equipment is $5,000.
- One (1) "Toughbook" ruggedized laptop for Public Works, budgeted at $3,000.
- Additional license for BAS software used by the Town Clerk's office, budgeted for $450.
- Upgrade GPS software for new satellite configuration at an estimated cost of $1,300.
- Adobe Acrobat Professional software upgrade for Public Works at a cost of $200.
1-14
PROPERTY TAX
AND BENEFIT
ASSESSMENT
RATES
TOWN OF ITHACA
SUMMARY OF TAXABLE ASSESSED PROPERTY VALUES, ADOPTED PROPERTY TAX LEVY AMOUNTS
AND ESTIMATED PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEAR 2014
FUND /DISTRICT ADOPTED ESTIMATED TAX OR I I TVALUEE I LEVY AMOUNT I ASSESSMENT RATE
GENERAL TOWNWIDE FUND $ 1,294,998,380 $ 2,520,000 $ 1.946 / $1,000 A.V.
HIGHWAY PART -TOWN FUND $ 913,708,901 $ 1,000,000 $ 1.094 /$1,000A.V.
FIRE PROTECTION FUND $ 989,892,615 $ 3,500,000 $ 3.536
SEWER FUND
WATER FUND
$ 408,649,143
7,615.97 UNITS
$ 8,000
$ 756,924
$ 0.020 / $1,000 A.V.
$ 95.00 PER UNIT
SEWER FUND
$ 464,343,457
7,967.62 UNITS
$ 9,000
$ 190,399
$ 0.019 / $1,000 A.V.
$ 25.00 PER UNIT
3,400
FOREST HOME LIGHT DISTRICT
$
35,072,100
$
3,400
$
0.097
/ $1,000 A.V.
GLENSIDE LIGHT DISTRICT
$
4,265,000
$
650
$
0.152
/ $1,000 A.V.
RENWICK HEIGHTS LIGHT DISTRICT
$
12,832,600
$
950
$
0.074
/ $1,000 A.V.
EASTWOOD COMMONS LIGHT DISTRICT
$
12,742,500
$
1,900
$
0.149
/$1,000 A.V.
CLOVER LANE LIGHT DISTRICT
$
2,290,000
$
225
$
0.098
/ $1,000 A.V.
WINNER'S CIRCLE LIGHT DISTRICT
$
2,500,000
$
700
$
0.280
/ $1,000 A.V.
BURLEIGH DRIVE LIGHT DISTRICT
3,971 UNITS
$
800
$
0.201
PER UNIT
WESTHAVEN ROAD LIGHT DISTRICT
6,732 F.F.
$
2,500
$
0.371
PER F.F.
CODDINGTON ROAD LIGHT DISTRICT
7,060 F.F.
$
1,500
$
0.212
PER F.F.
2-1
PROPERTY TAXES
Town of Ithaca real property taxes are levied annually on January 1, and become a lien on that date.
Property owners can elect to pay their taxes using one of two options. Taxpayers may elect to pay their
bill in two installments equal to one-half the total bill, plus a 2.5% processing fee. If the installment option
is selected, the first payment is due between January 1 and January 31, without penalty (election to pay
in installments ceases January 31). The second installment is due on or before July 1, payable to the
County Division of Budget and Finance.
Taxpayers may elect to pay their tax bill in full. Using this method, taxes are collected during the period
January 1 st to January 31 st, at face value and from February 1 st to March 31 st, with interest added. The
Town Receiver of Taxes collects all real property taxes for Town and County purposes. The Town
Receiver of Taxes distributes the collected tax money to the Town Supervisor prior to distributing the
balance collected to the County on June 1 st. The Town thereby is assured of 100 percent tax collection.
Responsibility for the collection of unpaid taxes rests with the County. Uncollected tax liens are sold
annually by the County.
THE TAX LEVY LIMITATION LAW
(PROPERTY TAX CAP)
On June 24, 2011, Chapter 97 of the Laws of 2011 was signed into law by the Governor (the "Tax Levy
Limitation Law"). The Tax Levy Limitation Law applies to all local governments, including school districts
(with the exception of New York City, the counties comprising New York City and the Big 5 City School
Districts (Buffalo, Rochester, Syracuse, Yonkers and New York). It also applies to independent special
districts and to town and county improvement districts as part of their parent municipalities tax levies.
The Tax Levy Limitation Law restricts, among other things, the amount of real property taxes (including
assessments of certain special improvement districts) that may be levied by or on behalf of a municipality
in a particular year, beginning with fiscal years commencing on or after January 1, 2012. It expires on
June 16, 2016 unless extended. Pursuant to the Tax Levy Limitation Law, the tax levy of a municipality
cannot increase by more than the lesser of (i) two percent (2%) or (ii) the annual increase in the
consumer price index ("CPI"), over the amount of the prior year's tax levy. Certain adjustments would be
permitted for taxable real property full valuation increases or changes in physical or quantity growth in the
real property base as defined in Section 1220 of the Real Property Tax Law. A municipality may exceed
the tax levy limitation for the coming fiscal year only if the governing body of such municipality first enacts,
by at least a sixty percent vote of the total voting strength of the board, a local law (resolution in the case
of fire districts and certain special districts) to override such limitation for such coming fiscal year only.
There are permissible exceptions to the tax levy limitation provided in the Tax Levy Limitation Law,
including expenditures made on account of certain tort settlements and certain increases in the average
actuarial contribution rates of the New York State and Local Employees' Retirement System, the Police
and Fire Retirement System, and the Teachers' Retirement System. Municipalities are also permitted to
carry forward up to 1.5% of their unused levy limitation from the prior year only. Each municipality prior to
adoption of each fiscal year budget must submit for review to the State Comptroller any information that is
necessary in the calculation of its tax levy for each fiscal year.
After holding the required public hearing, the Town of Ithaca adopted the Local Law to Override the Tax
Levy Limit Established in General Municipal Law §3-C (Local Law 6 of 2013) at the public meeting held
on July 22, 2013; Town Board Resolution No. 2013-105.
After holding the required public hearing, the Fiscal Year 2014 Budget of the Town of Ithaca, containing a
Real Property Tax Levy with an increase of 4.14% from the prior year, was adopted by the Town Board at
the public meeting held on November 18, 2013; Town Board Resolution No. 2013-143.
2-2
FISCAL YEAR 2014 REAL PROPERTY TAX LEVY
The total real property tax levy increased from $6,769,325 in 2013 to $7,049,625 in 2014, an increase of
$280,300 or 4.14%. The following table shows the property tax levy for each fund or fund group, total
property tax levy, and the increase in the total property tax levy from the prior year for Fiscal Year 2014
and each of the five prior years:
FISCAL
YEAR
GENERAL
TOWNWIDE
FUND
HIGHWAY
PART -TOWN
FUND
FIRE
PROTECTION
FUND
WATER
& SEWER
FUNDS
LIGHT
DISTRICT
FUNDS
TOTAL
PROPERTY
TAX LEVY
INCREASE
OVER
PRIOR YEAR
2014
2,520,000
1,000,000
3,500,000
17,000
12,625
R 7,049,625
4.14%
2013
2,276,200
999,300
3,465,500
17,000
11,325
F 6,769,325
2.05%
2012
2,231,555
743,000
3,630,600
16,000
11,945
6,633,100
5.80%
2011
2,133,632
737,202
3,370,837
14,834
13,150
6,269,655
6.02%
2010
2,122,571
732,568
3,036,077
14,783
7,400
5,913,399
3.66%
2009
2,083,635
-
3,594,376
14,200
12,579
5,704,790
18.73%
In the General Townwide Fund the total property tax levy increased 10.7%, from $2,276,200 in 2013 to
$2,520,000 in 2014- The property tax rate increases from $1.777/$1,000 of assessed valuation in 2013 to
$1.946/$1,000 of assessed valuation in 2014. See pages 2-4, 2-5 and 3-1 for additional information.
The total property tax levy increase in the Highway Part -Town Fund was less than 0.1 %, increasing from
$999,300 in 2013 to $1,000,000 in 2014. The property tax rate decreases from $1.109/$1,000 of
assessed valuation in 2013 to $1.094/$1,000 of assessed valuation in 2014. See pages 2-4, 2-5 and 5-1
for additional information.
In the Fire Protection Fund, the total property tax levy increased from $3,465,500 in 2013 to $3,500,000 in
2014, an increase of $34,500 or 1.0%. The property tax rate decreases from $3.602/$1,000 of assessed
valuation in 2013 to $3.536/$1,000 of assessed valuation in 2014. See pages 2-4, 2-7 and 9-1 for
additional information.
The property tax bill for a typical property in the Town of Ithaca will increase from $1,354.07 in 2013 to an
estimated $1,369.46 in 2014, an increase of $15.39 or 1,14%. The property tax bill for a typical property
for tax year 2014 and the previous five years are shown in the following table:
PROPERTY TAX BILL FOR A TYPICAL PROPERTY IN THE TOWN OF ITHACA
to PrODerty Tax Bill 1 2009 1 2010 1 2011 1 2012
GENERAL TOWNWIDE PROPERTY TAX RATE
$
1.680
$
1.680
$
1.680
$
1.752
$
1.778
$
1.946
HIGHWAY PART -TOWN PROPERTY TAX RATE
-
0.830
0.830
0.830
1.110
1.094
FIRE PROTECTION DIST PROPERTY TAX RATE
1920
3.230
3.570
3.800
3.607
3.536
WATER BENEFIT ASSESSMENT CHARGE i UNIT
90.00
90.00
90.00
90.00
95.00
95.00
SEWER BENEFIT ASSESSMENT CHARGE i UNIT
20.00
20.00
20.00
25.00
25.00
25.00
$
1,174
$
1,201
$
1,265
$
1,328
TOTAL TOWN TAX ON'IYPICAL' PROPERTY*
$
1,354
$
1,369
TOWN TAX INCREASE FROM PRIOR YEAR
$
-
$
26.60
$
64.60
$
62.36
$
26.51
$
15.39
PERCENTAGE INCREASE FROM PRIOR YEAR
0.00%
2.30%
5.38%
4.93%
2.00%
1.14%
ATypical Property In the Town of Ithaca Is a Single -Family Residence with an Assessed Value of $190,000-
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TOWN OF ITHACA
EXEMPTION IMPACT REPORT - 2014 TOWN SUMMARY
2-11
NUMBER OF
ASSESSED
VALUATION
DESCRIPTION
PARCELS
LAND
TOTAL
ASSESSED VALUATION - TOWN OF ITHACA (Excludes Village)
4,456
$
338,707,195
$ 2,024,970,457
ASSESSED VALUATION - VILLAGE OF CAYUGA HEIGHTS
1,001
133,621,300
432,147,549
TOTAL ASSESSED VALUATION
5,457
$
472,328,495
$ 2,457,118,006
EXEMPT VALUATION - TOWN OF ITHACA (Excludes Village)
305
$
119,499,202
$1,111,261,556
EXEMPT VALUATION - VILLAGE OF CAYUGA HEIGHTS
30
9,004,400
50,858,070
TOTAL EXEMPT VALUATION
335
$
128,503,602
$1,162,119,626
TAXABLE VALUATION - TOWN OF ITHACA (Excludes Village)
4,151
$
219,207,993
$ 913,708,901
TAXABLE VALUATION - VILLAGE OF CAYUGA HEIGHTS
971
124,616,900
381,289,479
TOTAL TAXABLE VALUATION
5,122
$
343,824,893
$1,294,998,380
DESCRIPTION OF EXEMPTION
NUMBER OF
VALUE OF
% OF TOTAL
EXEMPTIONS
EXEMPTIONS
ASSESSMENT
GOVERNMENTAL EXEMPTIONS
- NEW YORK STATE
76
$
96,090,400
3.9107%
- TOMPKINS COUNTY
3
3,790,000
0.1542%
- CITY OF ITHACA
9
6,406,600
0.2607%
- TOWN OF ITHACA
65
6,103,500
0.2484%
- VILLAGE OF CAYUGA HEIGHTS
12
8,516,300
0.3466%
SUB -TOTAL - GOVERNMENTAL
165
$
120,906,800
4.9207%
SCHOOL DISTRICT
9
$
32,933,300
1.3403%
BOCES
1
$
20,000,000
0.8140%
OTHER PUBLIC AUTHORITY
3
$
7,535,000
0.3067%
INDUSTRIAL DEVELOPMENT AGENCY
5
$
56,140,000
2.2848%
NOT-FOR-PROFIT EXEMPTIONS
- RELIGIOUS, CLERGY, INTERDENOMINATIONAL
18
$
12,493,000
0.5084%
- EDUCATIONAL INSTITUTION
107
829,855,300
33.7735%
- CHARITABLE ORGANIZATION
13
2,072,000
0.0843%
- HOSPITAL
2
50,550,000
2.0573%
- OTHER SPECIFIED USES
6
2,718,500
0.1106%
SUB -TOTAL - NOT-FOR-PROFIT
146
$
897,688,800
36.5342%
PRIVATELY OWNED CEMETERY LAND
12
$
2,165,100
0.0881%
VETERANS EXEMPTIONS
283
$
4,722,780
0.1922%
AGRICULTURAL EXEMPTIONS
- AGRICULTURAL BUILDING
6
$
378,000
0.0154%
- AGRICULTURAL DISTRICT
41
4,218,541
0.1717%
SUB -TOTAL - AGRICULTURAL
47
$
4,596,541
0.1871%
PERSONS AGE 65 OR OVER
162
$
11,203,930
0.4560%
DISABILITIES AND LIMITED INCOME
8
$
602,375
0.0245%
LOW OR MODERATE INCOME HOUSING
1
$
3,600,000
0.1465%
TEMPORARY GREENHOUSES
1
$
25,000
0.0010%
TOTAL EXEMPTIONS
843
$1,162,119,626
47.2960%
2-11
GENERAL
TOWNWIDE
FUND
GENERAL TOWNWIDE FUND
The General Townwide Fund is the Town's primary operating fund. It is used to account for all resources
and transactions except those required to be accounted for in another fund. Operations accounted for in
the General Townwide Fund include General Government Support (Town Board, Supervisor, Town Clerk,
Finance and Budget, Human Resources, Engineering, Town Facilities, and Information Technology),
Transportation, Culture and Recreation, and Drainage and Storm water Management.
PROPERTY TAX LEVY:
The total property tax levy
for the General Townwide
Fund increased 10.7%, from
$2,276,200 in 2013 to
$2,520,000 in 2014. The in-
creased revenue will be
used to continue to move
the General Fund into a
position that will depend
less on the use of fund
equity to balance the budget
from year to year.
The property tax levy will be
the source for 52% of the
General Townwide Fund's
revenue in 2014.
The accompanying chart
and table shown to the right
illustrate the property tax
levy and tax rates for the
3,000,000
2,500,000
J
2,000,000
1,500,000
o:
UJ 1,000,000
0
IL 500,000
TOWN OF ITHACA
DESCRIPTION 2008 2009 2010 2011 2012 2013 2014
PROPERTY $1,771,501 $2,083,635 $2,122,571 $2,133,632 $2,231,555 $2,276,200 $2,520,000
TAX LEVY
PROPERTY
TAX RATE $ 1.6600 $ 1.6800 $ 1.6800 $ 1.6800 $ 1.7520 $ 1.7770 $ 1.9466
General I ownwlde Fund
over the past seven years. Tax rates shown are per $1,000 of assessed valuation.
EXPENDITURES:
Total expenditures for the General Townwide Fund are budgeted at $4,884,003 for Fiscal Year 2014, a
9.9% decrease from the prior year budget of $5,422,907. This decrease is due to lower expenditures on
capital projects in 2014. The following table shows total budgeted expenditures by class for Fiscal Year
2014 and each of the five previous years:
EXPENDITURES A
BUDGET
BUDGET
BUDGET I
BUDGET
BUDGET
BUDGET
2009
2010
2011
2012
2013
2014
Personal Services
$ 1,475,020
$ 1,533,520
$ 1,530,433
$ 1,526,275
$ 1,575,560
$ 1,654,345
Employee Benefits
584,600
602,400
845,100
777,100
882,500
963,500
Contractual Services
1,443,274
1,376,865
1,400,464
1,373,857
1,496,235
1,537,495
Capital Projects
30,000
238,316
300,000
535,000
1,150,000
275,000
Equipment/CapitalOutlay
108,485
93,150
240,725
182,050
207,500
224,875
Interfund Transfers
1,398,206
139,050
160,403
166,407
111,112
228,788
TOTAL EXPENDITURES:
S 5,039,585
$ 3,983,301
$ 4,477,125
.S 4,560,689
$ 5,422,907
$ 4,884,003
The budgeted total for Personnel Costs increases to $2,617,845 in 2014 from a budgeted total of
$2,458,060 in 2013, an increase of $159,785 or 6.5%. Personnel costs represent 53.6% of the General
Townwide Fund's budget.
3-1
• Total for Personal Services (employee salaries and wages) increases from $1,575,560 in 2013 to
$1,654,345 in 2014, an increase of $78,785 or 5.0%.
• The budgeted total for Employee Benefits increases to $963,500 in 2014 from a budgeted total of
$882,500 in 2013, an increase of $81,000 or 9.2%.
- Payments for employee retirement are budgeted for $310,000 in 2014, an increase of $40,000
or 14.8% over the $270,000 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $483,000 in 2014, an increase of
$33,000 or 7.3% over the $450,000 total budgeted in 2013.
Capital Projects are budgeted at $275,000 for 2014; a decrease of $875,000 from the 2013 total of
$1,150,000. Capital projects budgeted in 2014 include:
• Public Works Facility Emergency Generator - The Public Works Facility (PWF) is identified as the
Town's "Emergency Management Operations Center", and currently there is no dedicated back-up
power source to the building. This project will provide for the installation of a fixed natural gas -
powered generator to provide back-up power, allowing the PWF to continue providing critical
services under emergency conditions. This project is estimated to cost $100,000 and will be
funded over two years, with $50,000 budgeted in 2014 and the remaining $50,000 budgeted in
2015. Funding will be from current year revenues.
• South Hill Trail Culvert Replacement - This is an ongoing program for replacement of the culverts
under the South Hill Trail. The alignment of the South Hill Trail follows an abandoned railroad right-
of-way, and many of these culverts were originally installed with the construction of the railroad.
$25,000 will be allocated for this work, which will be funded from current year revenues.
• Winners Circle Drainage Improvements - This is a maintenance project to replace the original metal
storm pipes and repair catch basins. The inverts of the pipes had eroded away and the basins are
collapsing, contributing to the deterioration of the adjacent roadways. This work will be done in
conjunction with the Winners Circle Pavement Improvements project, budgeted in the Highway
Fund. The estimated cost of this work is $200,000, which will be funded by issuing new long-term
debt in 2014.
Contractual Services increase to $1,537,495 in 2014; an increase of $41,260 or 2.8% over the 2013 total
of $1,496,235. Contractual services represent 31.0% of the General Townwide Fund's total budget for
2014. Included under contractual services are the following items:
• $30,000 is budgeted for legal services.
$195,100 for operating and maintaining the Town Hall building.
$129,570 for operating and maintaining the Public Works Facility.
• $133,450 for operating and maintaining and maintaining Town parks.
• $40,000 is allocated for street lighting.
• $393,431 has been budgeted for voluntary contributions to support community services and
programs offered through other governments and agencies.
• $100,000 to purchase materials needed for storm water management projects.
$48,334 for dog enumeration and control.
$18,500 for purchasing/replacing non -capital tools and equipment.
Equipment/Capital Outlay increases to $224,875 in 2014; an increase of $17,375 or 8.4% over the
$207,500 total budgeted in 2013. Equipment/Capital Outlay represents 4.6% of the General Townwide
Fund's total budget for 2014.
$189,250 is budgeted for the replacement of existing vehicles and heavy equipment.
• $35,625 is budgeted for the purchase of capital tools and equipment.
3-2
The budgeted total for Interfund Transfers increases to $228,788 in 2014 from a budgeted total of
$111,112 in 2013. Interfund Transfers consist of the following items:
• $5,000 to fund the Risk Retention Fund. This is the same amount budgeted in 2013.
• $163,788 to the Debt Service Fund to pay principal and interest on outstanding long-term debt -
This is an increase of $57,676, or 54.4% over the prior year. This increase is due to debt service
payments beginning in 2014 on the Public Improvement (Serial) Bonds issued in 2013.
• $60,000 is budgeted for the proposed Forest Home Drive Walkway. The Town has applied for
grant funding for this project through NYSDOT under the Transportation Enhancement Program.
The Town of Ithaca's local share of the estimated $898,405 project cost will be $179,681, which will
be budgeted for $60,000 in each of the next three fiscal years.
The following chart shows the breakdown for Fiscal Year 2014 budgeted expenditures. Personal services
and employee benefits are estimated to account for 53.6% of the General Townwide Fund expenditures -
Town of Ithaca
General Townwide Fund
Budgeted Expenditures
Fiscal Year 2014
$4,884,003
REVENUES:
The following table shows the General Townwide Fund's total budgeted revenues by source for Fiscal
Year 2014 and each of the five previous years:
REVENUES W
BUDGET
Personal
BUDGET
BUDGET
Services
BUDGET
Interfund
1340/6
2010
Transfers
2012
Equipment/
5"/°
- - -
CapitalOutlay-_
_-
$ 2,231,555
5%
$ 2,520,000
Sales Tax
190,498
it-
400,000
Capital Projects_
500,000
Employee
5%
185,000 165,000
Benefits
225,000
250,000
l 20%
523,032
511,232; 513,198
l_ Contractual
427,600
429,800
Services
1,220,426
163,316 300,000
31%
REVENUES:
The following table shows the General Townwide Fund's total budgeted revenues by source for Fiscal
Year 2014 and each of the five previous years:
REVENUES W
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
2009
2010
2011
2012
2013
2014
Real Property Tax
$ 2,083,635
$ 2,122,571 $ 2,133,637
$ 2,231,555
$ 2,276,200
$ 2,520,000
Sales Tax
190,498
175,498 , 385,498
400,000
415,000
500,000
Mortgage Tax
185,000
185,000 165,000
200,000
225,000
250,000
Other Revenues
523,032
511,232; 513,198
451,625
427,600
429,800
Proceeds of Obligations
1,220,426
163,316 300,000
250,000
1,050.000
200,000
Interfund Transfers
406,221
431,423 506,667
521,565
531700
542,000
Use of Fund Balance
430,773
394,261 473,125
505,944
497,407
442,203
TOTAL REVENUES:S
5,039,585_1
$ 3,983,301 $ 4,477,125
1 $ 4,560,689
$ 5,422,907
$ 4,884,003
3-3
Revenues are budgeted to decrease from $4,925,500 in 2013 to $4,441,800 in 2014. While budgeted
increases in property tax, sales tax and mortgage tax together total $353,800 over the prior year budget,
this is more than offset by an $850,000 decrease in the proceeds to be received from issuing new long-
term debt in 2014. The General Townwide Fund is also budgeted to use $442,203 in fund equity for
2014.
• The 2014 Property Tax Levy for the General Townwide Fund is budgeted at $2,520,000, an
increase of $243,800 or 10.7% over the prior year. The estimated Property Tax Rate for the 2014
Tax Year is $1.9466 per $1,000 of assessed valuation. The property tax levy is the General
Townwide Fund's largest revenue source, representing 51.6% of total budgeted revenues.
Revenues for sales tax and mortgage tax continue to increase over prior years' totals. Total sales
tax collections for 2013 increased 2.9% over the prior year. Mortgage tax collections, while
increasing 12.3% in 2013, still remain short of 2008 levels.
• $200,000 is budgeted to be received from issuing new long-term debt in 2014. This will be used to
pay the costs for the Winners Circle Drainage Improvements capital project.
• $442,203 in fund balance has been appropriated for 2014 to balance revenues with expenditures.
Revenues and other sources total $4,884,003 for Fiscal Year 2014.
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues, showing this fund's
dependence on the property tax as the primary revenue source.
Use of Fund
Balance _
9%
Interfund
Transfers..
11%
Proceeds o
Obligations
4%
Town of Ithaca
General Townwide Fund
Budgeted Revenues
Fiscal Year 2014
$4,884,003
Other Revenues
9%
As of the close of Fiscal Year 2013, the total fund balance of the General Townwide Fund amounted to
approx. $2,769,575. Of this total, $978,513 was reserved for various purposes, leaving a total of
$1,791,061 in unreserved fund balance. This unreserved fund balance represents 36.7% of 2014
appropriations.
Detailed expenditure and revenue schedules for the General Townwide Fund are shown on pages 3-5
through 3-17. A 5 -year summary of Town contributions for community services and program support is
shown on page 3-18.
3-4
TOWN OF ITHACA
GENERAL TOWNWIDE FUND
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
GENERAL GOVERNMENT SUPPORT
TOWN BOARD
PERSONAL SERVICES
A1010.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1010.400 CONTRACTUAL
A1010.410 CONFERENCES & MILEAGE
TOTAL CONTRACTUAL EXPENSE
TOTAL -TOWN BOARD
JUSTICES
PERSONAL SERVICES
A1110.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
Al 110.400
CONTRACTUAL
A1110.401
AUDITING SERVICES
Al 110.408
POSTAGE
A1110.410
CONFERENCES & MILEAGE
Al 110.412
LAW LIBRARY & PUBLICATIONS
Al 110.415
TELEPHONE
Al 110.420
DUES & PUBLICATIONS
Al 110.482
NYS FEES, FINES & COLLECTIONS
Al 110.489
COURT SECURITY OFFICER
Al 110.493
COURT SOFTWARE SUPPORT
85,644
TOTAL CONTRACTUAL EXPENSE
TOTAL -JUSTICES
BUDGET EXPENDED BUDGET
2012 2012 2013
2014 BUDGET
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
77,100 75,123 78,660 78,660 80,400 80,400
77,100 75,123 78,660 78,660 80,400 80,400
200
0
200
0
200
200
6,500
5,721
6,300
6,984
7,000
7,000
6,700
5,721
6,500
6,984
7,200
7,200
83,800
80,844
85,160
85,644
87,600
87,600
157,100 150,159 152,500 146,585 159,000 159,000
157,100 150,159 152,500 146,585 159,000 159,000
1,000
2,938
3,000
4,709
3,500
3,500
1,800
1,800
2,000
1,800
2,000
2,000
2,500
2,126
2,500
2,194
2,500
2,500
250
31
250
93
250
250
750
2,387
1,500
1,364
1,500
1,500
1,400
1,525
1,500
1,576
1,500
1,500
750
340
750
415
750
750
205,000
199,205
200,000
194,116
200,000
200,000
9,500
9,285
9,500
9,200
9,500
9,500
1,000
950
1,000
950
1,000
1,000
223,950
220,587
222,000
216,418
222,500
222,500
381,050
370,746
374,500
363,003
381,500
381,500
SUPERVISOR
A1220.400
CONTRACTUAL
A1220.410
CONFERENCES & MILEAGE
A1220.415
TELEPHONE
PERSONAL SERVICES
DUES & PUBLICATIONS
1,907
TOTAL CONTRACTUAL EXPENSE
2,000
400
383
A1220.100 TOWN SUPERVISOR
20,200
20,191
20,600
20,600
21,020
21,020
A1220.101 DEPUTY TOWN SUPERVISOR
10,100
10,100
15,965
15,965
16,290
16,290
A1220.103 ADMIN FUNCTION TOWN SUPERVISOR
20,200
20,200
14,935
14,935
15,240
15,240
TOTAL PERSONAL SERVICES
50,500
50,490
51,500
51,500
52,550
52,550
CONTRACTUAL EXPENSE
A1220.400
CONTRACTUAL
A1220.410
CONFERENCES & MILEAGE
A1220.415
TELEPHONE
A1220.420
DUES & PUBLICATIONS
1,907
TOTAL CONTRACTUAL EXPENSE
TOTAL -SUPERVISOR
ACCOUNTING
PERSONAL SERVICES
A1316.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
Al 316.400
CONTRACTUAL
A1316.408
POSTAGE
A1316.410
CONFERENCES & MILEAGE
A1316.484
ON-LINE COLLECTION SRVCS
1,907
TOTAL CONTRACTUAL EXPENSE
TOTAL -ACCOUNTING
100
63
100
1
100
100
2,000
1,532
2,000
1,907
2,000
2,000
400
383
400
383
450
450
500
50
500
0
250
250
3,000
2,029
3,000
2,291
2,800
2,800
53,500
52,519
54,500
53,791
55,350
55,350
50,200 51,330 51,200 52,402 52,300 52,300
50,200 51,330 51,200 52,402 52,300 52,300
500
1,044
700
1,508
700
700
1,400
459
1,000
494
700
700
100
0
100
330
300
300
900
842
1,000
879
1,000
1,000
2,900
2,345
2,800
3,210
2,700
2,700
53,100
53,675
54,000
55,613
55,000
55,000
3-5
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
A1320.401 AUDITING SERVICES
9,000
11,100
12,000
10,500
12,500
12,500
TOTAL CONTRACTUAL EXPENSE
9,000
11,100
12,000
10,500
12,500
12,500
TOTAL - INDEPENDENT AUDITING
9,000
11,100
12,000
10,500
12,500
12,500
TAX COLLECTION
PERSONAL SERVICES
A1330.100 REGULAR
8,000
6,321
6,500
6,448
6,575
6,575
TOTAL PERSONAL SERVICES
8,000
6,321
6,500
6,448
6,575
6,575
CONTRACTUAL EXPENSE
A1330.400 CONTRACTUAL
500
215
500
15
500
500
Al 330.408 POSTAGE
4,000
2,831
4,000
3,261
4,000
4,000
Al 330.410 CONFERENCES & MILEAGE
1,000
0
1,000
655
1,000
1,000
A1330.420 DUES & PUBLICATIONS
25
25
100
25
100
100
A1330.485 PRINTING TAX BILLS
1,000
1,295
1,500
783
1,500
1,500
TOTAL CONTRACTUAL EXPENSE
6,525
4,366
7,100
4,738
7,100
7,100
TOTAL - TAX COLLECTION
14,525
10,688
13,600
11,186
13,675
13,675
BUDGET
PERSONAL SERVICES
A1340.100 REGULAR
63,300
63,203
71,800
70,571
79,100
79,100
TOTAL PERSONAL SERVICES
63,300
63,203
71,800
70,571
79,100
79,100
CONTRACTUAL EXPENSE
A1340.400 CONTRACTUAL
200
32
200
114
200
200
Al 340.410 CONFERENCES & MILEAGE
750
689
1,400
1,447
2,000
2,000
Al 340.420 DUES & PUBLICATIONS
550
270
600
503
600
600
TOTAL CONTRACTUAL EXPENSE
1,500
990
2,200
2,064
2,800
2,800
TOTAL -BUDGET
64,800
64,193
74,000
72,635
81,900
81,900
TOWN CLERK
PERSONAL SERVICES
Al 410.100 REGULAR
115,900
112,254
124,500
121,341
123,500
123,500
A1410.102 PERSONAL SERVICES
0
0
0
0
0
0
TOTAL PERSONAL SERVICES
115,900
112,254
124,500
121,341
123,500
123,500
CONTRACTUAL EXPENSE
A1410.400 CONTRACTUAL
1,500
692
1,500
128
1,000
1,000
A1410.408 POSTAGE
1,500
1,476
1,500
974
1,000
1,000
A1410.410 CONFERENCES & MILEAGE
2,000
658
2,000
571
2,000
2,000
A1410.411 RECORDING & FILING FEES
4,000
695
2,500
325
1,000
1,000
A1410.412 LAW LIBRARY & PUBLICATIONS
1,500
1,455
1,500
1,683
1,500
1,500
A1410.420 DUES & PUBLICATIONS
200
281
300
365
200
200
A1410.423 LEGAL ADS
2,500
990
2,000
2,420
4,000
4,000
TOTAL CONTRACTUAL EXPENSE
13,200
6,247
11,300
6,465
10,700
10,700
TOTAL - TOWN CLERK
129,100
118,500
135,800
127,806
134,200
134,200
LEGAL SERVICES
CONTRACTUAL EXPENSE
A1420.402 LEGAL SERVICES
30,000
13,813
30,000
33,528
30,000
30,000
TOTAL CONTRACTUAL EXPENSE
30,000
13,813
30,000
33,528
30,000
30,000
TOTAL - LEGAL SERVICES
30,000
13,813
30,000
33,528
30,000
30,000
HUMAN RESOURCES
PERSONAL SERVICES
A1430.100 REGULAR
89,500
76,856
78,500
78,433
80,100
80,100
TOTAL PERSONAL SERVICES
89,500
76,856
78,500
78,433
80,100
80,100
3-6
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
CONTRACTUAL EXPENSE
A1430.400 CONTRACTUAL
600
621
600
666
600
600
A1430.403 LABOR CONSULTANT
5,000
3,000
1,000
8,000
3,000
3,000
A1430.404 PAYROLL SUPPLIES
400
61
400
239
400
400
A1430.408 POSTAGE
900
366
700
288
700
700
Al 430.410 CONFERENCES & MILEAGE
3,000
500
3,000
1,627
3,000
3,000
A1430.415 TELEPHONE
850
892
900
997
900
900
A1430.420 DUES & PUBLICATIONS
900
704
800
748
800
800
A1430.421 EMPLOYEE EDUCATION & TRAINING
3,000
14,846
3,000
1,823
3,000
3,000
A1430.422 EMPLOYEE MEDIATION SERVICES
0
0
0
0
0
0
A1430.423 EMPLOYMENT ADS
3,000
1,363
3,000
1,145
2,000
2,000
Al 430.424 EMPLOYEE ASSISTANCE PROGRAM
1,500
485
1,500
1,820
1,500
1,500
Al 430.425 HEALTH & WELLNESS
100
0
100
0
100
100
A1430.428 COLLEGE COURSE REIMB PROG
5,000
2,000
5,000
1,000
5,000
5,000
A1430.429 MANAGEMENT PROGRAMS
5,000
1,123
5,000
5,304
5,000
5,000
TOTAL CONTRACTUAL EXPENSE
29,250
25,960
25,000
23,656
26,000
26,000
TOTAL- HUMAN RESOURCES
118,750
102,817
103,500
102,089
106,100
106,100
ENGINEER
PERSONAL SERVICES
A1440.100 REGULAR
226,700
191,415
236,400
182,100
241,200
241,200
A1440.102 OVERTIME
0
553
0
1,544
2,000
2,000
A1440.110 STUDENT INTERNS
4,600
8,182
9,400
8,470
9,600
9,600
TOTAL PERSONAL SERVICES
231,300
200,150
245,800
192,114
252,800
252,800
EQUIPMENT/CAPITAL OUTLAY
A1440.200 EQUIPMENT
0
0
0
0
0
0
A1440.270 CARGO VAN
0
0
0
0
30,000
30,000
A1440.274 PICKUP TRUCK
0
0
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
0
0
0
0
30,000
30,000
CONTRACTUAL EXPENSE
A1440.400 CONTRACTUAL
2,500
3,628
2,500
2,097
2,500
2,500
A1440.406 WORK STUDY
4,600
54
0
0
0
0
Al 440.408 POSTAGE
300
126
300
22
300
300
A1440.410 CONFERENCES & MILEAGE
8,500
819
5,000
1,392
5,000
5,000
A1440.415 TELEPHONE
600
1,753
1,000
633
1,000
1,000
A1440.416 CELL PHONE REIMBURSEMENT
960
0
960
900
960
960
A1440.420 DUES & PUBLICATIONS
600
971
1,200
886
1,200
1,200
A1440.440 PERSONAL PROTECTIVE EQUIPMENT
1,200
1,272
1,500
1,202
1,500
1,500
A1440.450 PETROLEUM PRODUCTS
1,500
2,216
1,500
1,035
1,500
1,500
Al 440.451 VEHICLE MAINTENANCE
1,000
1,426
1,500
1,102
2,500
2,500
A1440.459 TOOLS & EQUIPMENT
4,000
3,961
5,500
5,312
5,000
5,000
TOTAL CONTRACTUAL EXPENSE
25,760
16,226
20,960
14,580
21,460
21,460
TOTAL - ENGINEER
257,060
216,376
266,760
206,694
304,260
304,260
RECORDS MANAGEMENT
PERSONAL SERVICES
A1460.100 REGULAR
0
274
0
284
0
0
TOTAL PERSONAL SERVICES
0
274
0
284
0
0
CONTRACTUAL EXPENSE
Al 460.400 CONTRACTUAL
0
82
0
4,126
1,500
1,500
A1460.403 DATABASE CONSULTANT
3,500
0
3,500
275
0
0
A1460.410 CONFERENCES & MILEAGE
0
0
0
0
1,000
1,000
A1460.413 CODIFICATION SERVICES
10,000
8,625
15,000
4,199
15,000
15,000
A1460.414 ARCHIVE SUPPLIES/MATERIALS
1,000
0
1,000
984
500
500
TOTAL CONTRACTUAL EXPENSE
14,500
8,707
19,500
9,583
18,000
18,000
TOTAL - RECORDS MANAGEMENT
14,500
8,981
19,500
9,867
18,000
18,000
3-7
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
BUILDINGS & GROUNDS
PERSONAL SERVICES
A1620.100 REGULAR
A1620.101 REGULAR - HIGHWAY LABOR
A1620.102 OVERTIME - TOWN HALL
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1620.200 EQUIPMENT
A1620.236 FURNITURE & FURNISHINGS
TOTAL EQUIPMENT/CAPITAL OUTLAY
25,600
22,884
24,200
11,016
13,500
13,500
6,650
8,543
6,850
6,229
13,675
13,675
5,000
3,064
5,000
6,309
5,000
5,000
37,250
34,491
36,050
23,555
32,175
32,175
0
0
0
0
5,000
5,000
5,000
7,856
0
0
0
0
5,000
7,856
0
0
5,000
5,000
CONTRACTUAL EXPENSE
CONTRACTUAL EXPENSE
A1670.400
CONTRACTUAL
A1670.405
COPIER PAPER
A1670.408
A1620.400
CONTRACTUAL
3,000
12,632
68,000
62,617
100,000
100,000
A1620.403
FACILITIES DESIGN CONSULTANT
0
0
25,000
0
0
0
A1620.440
PERSONAL PROTECTIVE EQUIPMENT
1,400
892
1,400
540
1,400
1,400
A1620.441
BLDG & GROUNDS MAINTENANCE
9,500
8,594
17,500
19,680
17,500
17,500
A1620.442
JANITORIAL SERVICES
27,500
25,317
27,500
26,522
27,500
27,500
A1620.443
TRASH COLLECTION
1,800
1,797
2,000
1,808
2,000
2,000
A1620.444
SECURITY & FIRE ALARM
1,000
1,151
1,200
1,396
1,500
1,500
A1620.445
BUS PASS PROGRAM
900
53
900
0
200
200
A1620.446
BOTTLED WATER & COFFEE SERVICE
1,200
2,294
2,000
2,445
1,500
1,500
A1620.447
BUILDING UTILITIES
38,600
32,455
37,500
34,115
40,000
40,000
A1620.448
ELEVATOR MAINTENANCE CONTRACT
3,400
3,374
3,400
3,452
3,500
3,500
TOTAL CONTRACTUAL EXPENSE
88,300
88,558
186,400
152,576
195,100
195,100
CAPITAL PROJECTS
A1620.501
TOWN HALL ROOF / PARAPET
0
0
0
0
0
0
A1620.510
TOWN HALL PARKING LOT REHAB.
250,000
0
250,000
0
0
0
A1620.511
PUBLIC WORKS - ANNEX ADDITION
150,000
130,934
0
0
0
0
A1620.512
PUBLIC WORKS - NEW POLE BARN
75,000
67,355
0
0
0
0
TOTAL CAPITAL PROJECTS
475,000
198,288
250,000
0
0
0
TOTAL - BUILDINGS & GROUNDS
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
A1650.415 TELEPHONES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
A1660.404 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL STOREROOM
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
A1670.400
CONTRACTUAL
A1670.405
COPIER PAPER
A1670.408
POSTAGE
A1670.409
POSTAGE - BOLTON POINT
A1670.419
TOWN NEWSLETTER
A1670.437
XEROX PRINTERS/COPIERS
A1670.438
PRINTERICOPIER SUPPLIES
1,500
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL PRINT & MAIL
INFORMATION TECHNOLOGY
PERSONAL SERVICES
A1680.100 REGULAR
TOTAL PERSONAL SERVICES
605,550 329,193 472,450 176,131 232,275 232,275
5,000 3,503 5,000 3,637 5,000 5,000
5,000 3,503 5,000 3,637 5,000 5,000
5,000 3,503 5,000 3,637 5,000 5,000
2,000
2,878
2,500
848
2,500
2,500
2,000
2,000
2,878
2,878
2,500
2,500
848
848
2,500
2,500
2,500
2,500
0
0
0
656
500
500
800
0
700
507
800
800
700
1,652
2,000
716
1,500
1,500
100
10
100
0
100
100
7,000
4,722
7,000
4,398
2,500
2,500
7,000
5,785
7,300
5,050
4,000
4,000
750
37
500
0
100
100
16,350
12,206
17,600
11,326
9,500
9,500
16,350
12,206
17,600
11,326
9,500
9,500
60,100 60,092 61,400 61,332 62,600 62,600
60,100 60,092 61,400 61,332 62,600 62,600
3-8
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2011
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
EQUIPMENT/CAPITAL OUTLAY
A1920.420
DUES & PUBLICATIONS
3,500
2,750
4,000
2,500
A1680.291 HARDWARE & EQUIPMENT
4,550
4,809
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
4,550
4,809
0
0
0
0
CONTRACTUAL EXPENSE
4,810
6,000
6,000
A1990.499
CONTINGENT ACCOUNT
5,000
A1680.400 CONTRACTUAL
12,225
12,190
12,500
11,165
5,000
5,000
A1680.415 TELEPHONE
750
883
1,000
855
600
600
A1680.421 EMPLOYEE EDUCATION & TRAINING
2,000
272
1,000
1,424
2,200
2,200
A1680.490 NETWORK SUPPORT
3,400
2,956
3,750
1,893
2,350
2,350
A1680.491 HARDWARE & EQUIPMENT
1,000
3,426
1,500
4,591
3,400
3,400
A1680.492 SOFTWARE
4,000
5,540
2,000
2,425
450
450
A1680.494 MAINTENANCE & REPAIRS
1,000
295
1,000
383
200
200
A1680.496 TIME WARNER CABLE RR
3,075
3,609
3,200
2,543
3,200
3,200
A1680.497 TOOLS & SUPPLIES
600
782
600
360
200
200
TOTAL CONTRACTUAL EXPENSE
28,050
29,953
26,550
25,640
17,600
17,600
TOTAL - INFORMATION TECHNOLOGY
92,700
94,854
87,950
86,971
80,200
80,200
SPECIAL ITEMS
CONTRACTUAL EXPENSE
A1910.439
LIABILITY INSURANCE
35,000
21,296
33,000
32,063
33,000
33,000
A1920.420
DUES & PUBLICATIONS
3,500
2,750
4,000
2,500
4,000
4,000
Al 920.483
HYDRILLA OUTREACH CONTRIBUTION
0
0
5,000
5,000
0
5,000
Al 920.488
TAX/ASSESSMENTS ON REAL PROPERTY
7,000
5,236
7,000
4,810
6,000
6,000
A1990.499
CONTINGENT ACCOUNT
5,000
0
10,000
0
10,000
5,000
TOTAL CONTRACTUAL EXPENSE
50,500
29,282
59,000
44,373
53,000
53,000
TOTAL - SPECIAL ITEMS
50,500
29,282
59,000
44,373
53,000
53,000
TOTAL - GENERAL GOVERNMENT SUPPORT
1,981,285
1,576,167
1,867,820
1,455,641
1,662,560
1,662,560
PUBLIC SAFETY
POLICE CROSSING GUARDS
PERSONAL SERVICES
A3120.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A3120.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL - POLICE CROSSING GUARDS
TRAFFIC & TRANSPORTATION PLANNING
EQUIPMENT/CAPITAL OUTLAY
A3310.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A3310.454 WARREN ROAD SIGNAL
A3310.455 ROAD SIGNS
TOTAL CONTRACTUAL EXPENSE
TOTAL - TRAFFIC & TRANSPORTATION PLANNING
DOG CONTROL
CONTRACTUAL EXPENSE
A3510.487 DOG ENUMERATION
A3510.489 COUNTY SPCA DOG CONTROL
TOTAL CONTRACTUAL EXPENSE
TOTAL - DOG CONTROL
19,500 14,650 20,000 15,145 20,400 20,400
19,500 14,650 20,000 15,145 20,400 20,400
100 0 100 0 100 100
100 0 100 0 100 100
19,600 14,650 20,100 15,145 20,500 20,500
0 0 15,000 7,530 0 0
0 0 15,000 7,530 0 0
500
484
500
594
1,500
1,500
5,000
9,351
7,500
6,163
9,000
9,000
5,500
9,835
8,000
6,758
10,500
10,500
5,500
9,835
23,000
14,288
10,500
10,500
0
0
0
0
3,000
3,000
52,350
50,000
45,334
45,334
45,334
45,334
52,350
50,000
45,334
45,334
48,334
48,334
52,350
50,000
45,334
45,334
48,334
48,334
TOTAL - PUBLIC SAFETY 77,450 74,485 88,434 74,766 79,334 79,334
3-9
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
TRANSPORTATION
SUPERINTENDENT HIGHWAYS
PERSONAL SERVICES
A5010.100 REGULAR
163,200
163,443
168,800
169,123
175,000
175,000
A5010.102 OVERTIME
200
0
0
0
0
0
TOTAL PERSONAL SERVICES
163,400
163,443
168,800
169,123
175,000
175,000
EQUIPMENT/CAPITAL OUTLAY
A5010.200 EQUIPMENT
0
0
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
0
0
0
0
0
0
CONTRACTUAL EXPENSE
A5010.400 CONTRACTUAL
2,000
1,570
2,000
1,346
2,000
2,000
A5010.403 CONSULTING SERVICES
1,000
0
1,000
300
1,000
1,000
A5010.410 CONFERENCES & MILEAGE
500
398
500
231
500
500
A5010.420 DUES & PUBLICATIONS
650
530
650
575
1,250
1,250
A5010.421 SAFETY & TRAINING
500
177
500
376
750
750
A5010.427 DRUG TESTING
750
378
750
781
750
750
A5010.459 TOOLS & EQUIPMENT
1,000
220
1,000
0
1,000
1,000
TOTAL CONTRACTUAL EXPENSE
6,400
3,274
6,400
3,608
7,250
7,250
TOTAL - SUPERINTENDENT HIGHWAYS
169,800
166,717
175,200
172,731
182,250
182,250
HIGHWAY GARAGE
PERSONAL SERVICES
A5132.100 REGULAR
46,600
44,509
49,600
28,016
24,500
24,500
A5132.101 PUBLIC WORKS DEPT
22,025
48,917
22,700
102,463
40,900
40,900
A5132.102 OVERTIME
2,000
292
2,000
1,936
2,000
2,000
TOTAL PERSONAL SERVICES
70,625
93,718
74,300
132,415
67,400
67,400
EQUIPMENT/CAPITAL OUTLAY
A5132.200 EQUIPMENT
17,500
17,500
22,500
17,672
20,000
20,000
TOTAL EQUIPMENT/CAPITAL OUTLAY
17,500
17,500
22,500
17,672
20,000
20,000
CONTRACTUAL EXPENSE
A5132.404 OFFICE SUPPLIES
300
492
500
214
500
500
A5132.415 TELEPHONE
5,200
11,869
7,500
7,625
7,500
7,500
A5132.416 CELL PHONE REIMBURSEMENT
4,320
0
4,320
4,800
4,320
4,320
A5132.441 GARAGE MAINTENANCE
20,000
24,559
42,000
42,614
45,000
45,000
A5132.442 JANITORIAL SERVICES
0
0
0
0
25,000
25,000
A5132.444 SECURITY & FIRE ALARM
400
484
400
403
1,250
1,250
A5132.446 COFFEE SERVICE
0
0
0
0
1,000
1,000
A5132.447 GARAGE UTILITIES
35,000
20,580
35,000
19,315
35,000
35,000
A5132.459 TOOLS & EQUIPMENT
5,000
1,550
8,000
3,911
10,000
10,000
TOTAL CONTRACTUAL EXPENSE
70,220
59,534
97,720
78,881
129,570
129,570
CAPITAL PROJECTS
A5132.513 NEW SALT STORAGE BUILDING
0
0
800,000
0
0
0
A5132.514 EMERGENCY GENERATOR
0
0
0
0
100,000
50,000
TOTAL CAPITAL PROJECTS
0
0
800,000
0
100,000
50,000
TOTAL - HIGHWAY GARAGE
158,345
170,752
994,520
228,968
316,970
266,970
STREET LIGHTING
CONTRACTUAL EXPENSE
A5182.400 CONTRACTUAL
40,000
31,319
40,000
31,200
40,000
40,000
TOTAL CONTRACTUAL EXPENSE
40,000
31,319
40,000
31,200
40,000
40,000
TOTAL - STREET LIGHTING
40,000
31,319
40,000
31,200
40,000
40,000
BUS OPERATIONS
CONTRACTUAL EXPENSE
A5630.469 BUS OPERATIONS / TCAT
50,000
50,000
50,000
50,000
0
25,000
TOTAL CONTRACTUAL EXPENSE
50,000
50,000
50,000
50,000
0
25,000
TOTAL - BUS OPERATIONS
50,000
50,000
50,000
50,000
0
25,000
3-10
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
PEDESTRIAN WALKWAYS
MEDIUM -DUTY TRUCK
A7110.273
LIGHT-DUTY TRUCK
A7110.274
LOADERS & BACKHOES
A7110.275
EQUIPMENT/CAPITAL OUTLAY
A7110.276
PARK & TURF EQUIPMENT
A7110.277
LEAF & BRUSH EQUIPMENT
A7110.278
SPECIALTY EQUIPMENT
A5681.200 HANSHAW ROAD WALKWAY
0
0
0
0
0
0
A5681.201 PINE TREE ROAD WALKWAY
0
0
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
0
0
0
0
0
0
TOTAL - PEDESTRIAN WALKWAYS
0
0
0
0
0
0
TOTAL - TRANSPORTATION
418,145
418,788
1,259,720
482,899
539,220
514,220
CULTURE AND RECREATION
0
8,400
8,400
52,400
51,911
20,000
RECREATION ADMINISTRATION
50,000
50,000
15,800
14,207
12,000
11,984
PERSONAL SERVICES
15,000
18,000
14,434
18,000
14,715
7,000
A7020.100 RECREATION ADMINISTRATION
0
0
0
0
0
0
TOTAL PERSONAL SERVICES
0
0
0
0
0
0
CONTRACTUAL EXPENSE
A7020.400 CONTRACTUAL
A7020.406 WORK STUDY
A7020.408 POSTAGE
A7020.410 CONFERENCES & MILEAGE
A7020.463 RECREATION PROGRAMS
TOTAL CONTRACTUAL EXPENSE
TOTAL - RECREATION ADMINISTRATION
TOWN PARKS
PERSONAL SERVICES
A7110.100 REGULAR
A7110.101 PUBLIC WORKS DEPT
A7110.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A7110.200
CAPITAL EQUIPMENT
A7110.270
VEHICLES / VANS
A7110.271
HEAVY-DUTY TRUCK
A7110.272
MEDIUM -DUTY TRUCK
A7110.273
LIGHT-DUTY TRUCK
A7110.274
LOADERS & BACKHOES
A7110.275
EXCAVATING EQUIPMENT
A7110.276
PARK & TURF EQUIPMENT
A7110.277
LEAF & BRUSH EQUIPMENT
A7110.278
SPECIALTY EQUIPMENT
A7110.279
MISCELLANEOUS EQUIPMENT
A7110.458
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A7110.410
CONFERENCES & MILEAGE
A7110.415
TELEPHONE
A7110.420
DUES & PUBLICATIONS
A7110.440
PERSONAL PROTECTIVE EQUIPMENT
A7110.441
PARK & GROUNDS MAINTENANCE
A7110.447
PARK UTILITIES
A7110.450
PETROLEUM PRODUCTS
A7110.451
VEHICLE MAINTENANCE
A7110.452
ROAD DE-ICING SUPPLIES
A7110.456
PLANTINGS & LANDSCAPING
A7110.457
PARK & GROUNDS IMPROVEMENTS
A7110.458
TUTELO PARK/VALENTINO FIELD
A7110.459
TOOLS & EQUIPMENT
A7110.460
CITY OF ITHACA PARKS CONTRIBUTION
A7110.461
CODDINGTON ROAD COMMUNITY CNTR
1,591
TOTAL CONTRACTUAL EXPENSE
0
1,591
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,591
0
0
0
0
0
1,591
0
0
0
0
73,900
74,426
75,400
70,002
73,000
73,000
200,700
193,280
209,300
202,176
224,720
224,720
11,000
3,750
11,000
15,545
11,000
11,000
285,600
271,457
295,700
287,723
308,720
308,720
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
22,800
19,006
33,000
27,677
25,000
25,000
0
0
0
0
8,400
8,400
52,400
51,911
20,000
17,287
50,000
50,000
15,800
14,207
12,000
11,984
15,000
15,000
18,000
14,434
18,000
14,715
7,000
7,000
15,000
11,800
50,000
36,055
8,500
8,500
0
0
3,000
1,973
22,000
22,000
124,000
111,358
136,000
109,692
135,900
135,900
600
0
500
0
500
500
1,000
1,491
1,200
1,547
1,200
1,200
350
40
350
161
350
350
2,800
2,758
3,000
2,995
3,000
3,000
20,000
17,537
20,000
19,443
20,000
20,000
300
339
400
1,014
400
400
29,000
27,346
30,000
30,812
35,000
35,000
18,000
19,733
18,000
18,727
20,000
20,000
3,000
1,031
2,500
2,380
5,000
5,000
3,000
2,796
3,000
3,942
3,500
3,500
25,000
10,489
25,000
21,850
30,000
30,000
6,000
5,055
6,000
5,900
6,000
6,000
6,650
6,719
8,500
7,869
8,500
8,500
111,240
111,240
111,240
111,240
111,240
111,240
6,800
6,800
6,800
6,800
6,800
6,800
233,740
213,374
236,490
234,681
251,490
251,490
3-11
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
CAPITAL PROJECTS
59,245
59,245
60,430
60,430
62,243
61,333
A7110.521 PLAY STRUCTURES & EQUIPMENT
50,000
38,218
50,000
28,525
50,000
0
A7110.524 SOUTH HILL TRAIL CULVERT REPAIRS
0
0
50,000
21,101
50,000
25,000
A7110.528 MICHIGAN HILL TRAIUSAUNDERS PARK
10,000
0
0
0
0
0
TOTAL CAPITAL PROJECTS
60,000
38,218
100,000
49,626
100,000
25,000
TOTAL -TOWN PARKS
703,340
634,407
768,190
681,722
796,110
721,110
COMMUNITY GARDEN
CONTRACTUAL EXPENSE
0
50,438
0
18,371
0
0
A7180.406 WORK STUDY
0
0
1,000
0
0
0
A7180.487 COMMUNITY GARDEN
3,000
2,489
5,000
2,211
8,000
8,000
TOTAL CONTRACTUAL EXPENSE
3,000
2,489
6,000
2,211
8,000
8,000
TOTAL - COMMUNITY GARDEN
3,000
2,489
6,000
2,211
8,000
8,000
YOUTH SERVICES & PROGRAMS
CONTRACTUAL EXPENSE
A7320.461 CODDINGTON RD CC SUMMER CAMPS
11,600
11,600
11,833
11,833
12,070
12,070
A7320.463 RECREATION PARTNERSHIP
59,245
59,245
60,430
60,430
62,243
61,333
A7320.464 TOWN YOUTH EMPLOYMENT INITATIVE
22,492
23,838
27,900
27,401
28,458
28,458
A7320.465 COOPERATIVE EXTENSION
44,262
48,628
38,537
38,537
39,308
39,308
A7320.466 LEARNG WEB / YOUTH WORKS
55,963
55,963
57,081
56,243
58,222
58,222
TOTAL CONTRACTUAL EXPENSE
193,562
199,274
195,781
194,444
200,301
199,391
TOTAL - YOUTH SERVICES & PROGRAMS
193,562
199,274
195,781
194,444
200,301
199,391
PUBLIC LIBRARY
CONTRACTUAL EXPENSE
0
50,438
0
18,371
0
0
A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY
20,000
20,000
20,000
20,000
20,000
20,000
TOTAL CONTRACTUAL EXPENSE
20,000
20,000
20,000
20,000
20,000
20,000
TOTAL - PUBLIC LIBRARY
20,000
20,000
20,000
20,000
20,000
20,000
HISTORIAN
PERSONAL SERVICES
A7510.100 REGULAR
1,000
1,000
1,000
1,000
1,000
1,000
TOTAL PERSONAL SERVICES
1,000
1,000
1,000
1,000
1,000
1,000
CONTRACTUAL EXPENSE
A7510.400 CONTRACTUAL
500
0
450
200
450
450
A7510.420 DUES & PUBLICATIONS
50
0
50
0
50
50
A7510.421 PROGRAMMING & RESEARCH
1,000
0
1,000
0
1,000
1,000
TOTAL CONTRACTUAL EXPENSE
1,550
0
1,500
200
1,500
1,500
TOTAL -HISTORIAN
2,550
1,000
2,500
1,200
2,500
2,500
CELEBRATIONS
CONTRACTUAL EXPENSE
A7550.400 CONTRACTUAL
3,300
3,896
3,100
2,100
3,600
3,600
A7550.405 GREETINGS & MEMORIALS
500
111
500
479
500
500
TOTAL CONTRACTUAL EXPENSE
3,800
4,007
3,600
2,579
4,100
4,100
TOTAL - CELEBRATIONS
3,800
4,007
3,600
2,579
4,100
4,100
LAND ACQUISITION
EQUIPMENT/CAPITAL OUTLAY
A7710.212 LAND ACQUISITION
0
50,438
0
18,371
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
0
50,438
0
18,371
0
0
TOTAL - LAND ACQUISITION
0
50,438
0
18,371
0
0
TOTAL - CULTURE AND RECREATION
926,252
913,207
996,071
920,527
1,031,011
955,101
95PA
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
HOME AND COMMUNITY SERVICES
GENERAL ENVIRONMENTAL
PERSONAL SERVICES
A8020.120 SUSTAINABILITY PLANNER
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A8020.400
CONTRACTUAL
A8020.410
CONFERENCE & MILEAGE
A8020.415
TELEPHONE
A8020.420
DUES & PUBLICATIONS
A8540.450
TOTAL CONTRACTUAL EXPENSE
TOTAL - GENERAL ENVIRONMENTAL
DRAINAGE & STORMWATER MANAGEMENT
PERSONAL SERVICES
A8540.101 REGULAR
A8540.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A8540.200 CAPITAL EQUIPMENT
A8540.270 VEHICLES / VANS
A8540.271 HEAVY-DUTY TRUCK
A8540.272 MEDIUM -DUTY TRUCK
A8540.273 LIGHT-DUTY TRUCK
A8540.274 LOADERS & BACKHOES
A8540.275 EXCAVATING EQUIPMENT
A8540.276 PARK & TURF EQUIPMENT
A8540.277 LEAF & BRUSH EQUIPMENT
A8540.278 SPECIALTY EQUIPMENT
A8540.279 MISCELLANEOUS EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A8540.400
CONTRACTUAL
A8540.408
POSTAGE
A8540.410
CONFERENCE & MILEAGE
A8540.420
DUES & PUBLICATIONS
A8540.450
PETROLEUM PRODUCTS
A8540.459
TOOLS & EQUIPMENT
0
TOTAL CONTRACTUAL EXPENSE
CAPITAL PROJECTS
A8540.500 CAPITAL PROJECTS
TOTAL CAPITAL PROJECTS
TOTAL - DRAINAGE & STORMWATER MANAGEMENT
SENIOR SERVICES & PROGRAMS
CONTRACTUAL EXPENSE
A8989.468 SENIOR CITIZEN PROGRAMS
A8989.469 BUS OPERATIONS / GADABOUT
TOTAL CONTRACTUAL EXPENSE
TOTAL - SENIOR SERVICES & PROGRAMS
BUDGET EXPENDED BUDGET
2012 2012 2013
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
34,600 19,952 45,800 45,980 15,000 40,000
34,600 19,952 45,800 45,980 15,000 40,000
16,500
1,896
5,000
42
5,000
5,000
2,000
305
2,000
650
800
800
600
0
500
0
0
0
1,000
600
500
600
600
600
20,100
2,801
8,000
1,292
6,400
6,400
54,700
22,753
53,800
47,272
21,400
46,400
11,100
66,565
11,350
5,267
60,525
60,525
200
39
200
0
200
200
11,300
66,604
11,550
5,267
60,725
60,725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5,700
4,751
8,250
6,919
6,250
6,250
0
0
0
0
2,100
2,100
13,100
12,978
5,000
4,322
12,500
12,500
3,950
3,552
3,000
2,996
3,750
3,750
4,500
3,609
4,500
3,679
1,750
1,750
3,750
2,950
12,500
9,014
2,125
2,125
0
0
750
493
5,500
5,500
31,000
27,839
34,000
27,423
33,975
33,975
78,500
121,064
78,500
2,465
100,000
100,000
400
77
400
132
400
400
3,000
0
1,500
0
1,500
1,500
1,500
0
1,500
0
1,500
1,500
5,000
5,728
6,000
6,318
6,000
6,000
2,650
2,653
4,000
2,043
4,000
4,000
91,050
129,523
91,900
10,958
113,400
113,400
0 0 0 0 200,000 200,000
0 0 0 0 200,000 200,000
133,350 223,966 137,450 43,648 408,100 408,100
14,000
14,000
14,000
14,000
14,000
14,000
12,000
12,000
12,000
12,000
12,000
12,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
26,000
TOTAL - HOME AND COMMUNITY SERVICES 214,050 272,719 217,250 116,920 455,500 480,500
3-13
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
A9010.800 NYS RETIREMENT
A9030.800 SOCIAL SECURITY
A9040.800 WORKERS COMPENSATION
A9045.800 LIFE INSURANCE
A9050.800 UNEMPLOYMENT INSURANCE
A9055.800 DISABILITY INSURANCE
A9056.800 DISABILITY INSURANCE - LONG-TERM
A9060.800 GROUP HEALTH INSURANCE
A9060.801 FLEXIBLE SPENDING PLAN
A9062.800 POST -EMP HEALTH INSURANCE
200,000
272,625
270,000
284,951
310,000
310,000
116,800
110,347
120,200
114,891
126,000
126,000
28,800
25,269
31,100
25,623
31,100
31,100
2,900
3,059
3,300
3,448
3,400
3,400
6,000
2,022
5,400
1,388
7,500
7,500
1,400
1,169
1,400
1,234
1,400
1,400
7,800
0
0
0
0
0
412,300
383,222
450,000
452,202
483,000
483,000
1,100
805
1,100
1,109
1,100
1,100
0
-20,859
0
0
0
0
TOTAL - EMPLOYEE BENEFITS 777,100 777,659 882,500 884,846 963,500 963,500
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
A9901.904 TRANSFER TO RISK RETENTION FUND 3,100 3,100 5,000 5,000 5,000 5,000
A9901.907 TRANSFER TO DEBT SERVICE FUND 84,807 84,807 106,112 106,112 163,788 163,788
TOTAL - TRANSFERS TO OTHER FUNDS
87,907 87,907 111,112 111,112 168,788 168,788
TRANSFERS TO CAPITAL FUNDS
A9950.900 TRANSFER TO CAPITAL PROJECT
0
0
0
0
0
0
A9950.920 WARREN ROAD WALKWAY
78,500
99,027
0
0
0
0
A9950.921 GATEWAY TRAIL
0
0
0
0
0
0
A9950.922 FOREST HOME UPSTREAM BRIDGE
0
0
0
0
0
0
A9950.923 FOREST HOME DRIVE SIDEWALK
0
0
0
0
60,000
60,000
A9950.924 PINE TREE RD WALKWAY/BRIDGE
0
0
0
0
0
0
A9950.925 HANSHAW RD WALKWAY
0
0
0
0
0
0
A9950.926 EMERGENCY GENERATOR - PWF
0
0
0
0
0
0
TOTAL - TRANSFERS TO CAPITAL FUNDS
78,500
99,027
0
0
60,000
60,000
TOTAL - INTERFUND TRANSFERS
166,407
186,934
111,112
111,112
228,788
228,788
TOTAL APPROPRIATIONS
4,560,689
4,219,959
5,422,907
4,046,710
4,959,913
4,884,003
3-14
TOWN OF ITHACA
GENERAL TOWNWIDE FUND
SUMMARY OF APPROPRIATIONS:
2014 BUDGET
FUNCTION/CLASS DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
TOTAL APPROPRIATIONS BY FUNCTION:
1,526,275
1,511,568
1,575,560
1,539,876
1,629,345
1,654,345
GENERAL GOVERNMENT SUPPORT
182,050
219,799
207,500
180,687
224,875
224,875
PERSONAL SERVICES
940,250
880,744
958,410
883,223
981,100
981,100
EQUIPMENT/CAPITAL OUTLAY
9,550
12,664
0
0
35,000
35,000
CONTRACTUAL SERVICES
556,485
484,470
659,410
572,418
646,460
646,460
CAPITAL PROJECTS
475,000
198,288
250,000
0
0
0
TOTAL - GENERAL GOVERNMENT SUPPORT
1,981,285
1,576,167
1,867,820
1,455,641
1,662,560
1,662,560
PUBLIC SAFETY
PERSONAL SERVICES
19,500
14,650
20,000
15,145
20,400
20,400
EQUIPMENT/CAPITAL OUTLAY
0
0
15,000
7,530
0
0
CONTRACTUAL SERVICES
57,950
59,835
53,434
52,091
58,934
58,934
CAPITAL PROJECTS
0
0
0
0
0
0
TOTAL - PUBLIC SAFETY
77,450
74,485
88,434
74,766
79,334
79,334
TRANSPORTATION
PERSONAL SERVICES
234,025
257,161
243,100
301,538
242,400
242,400
EQUIPMENT/CAPITAL OUTLAY
17,500
17,500
22,500
17,672
20,000
20,000
CONTRACTUAL SERVICES
166,620
144,127
194,120
163,689
176,820
201,820
CAPITAL PROJECTS
0
0
800,000
0
100,000
50,000
TOTAL - TRANSPORTATION
418,145
418,788
1,259,720
482,899
539,220
514,220
CULTURE AND RECREATION
PERSONAL SERVICES
286,600
272,457
296,700
288,723
309,720
309,720
EQUIPMENT/CAPITAL OUTLAY
124,000
161,796
136,000
128,063
135,900
135,900
CONTRACTUAL SERVICES
455,652
440,736
463,371
454,115
485,391
484,481
CAPITAL PROJECTS
60,000
38,218
100,000
49,626
100,000
25,000
TOTAL - CULTURE AND RECREATION
926,252
913,207
996,071
920,527
1,031,011
955,101
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES
45,900
86,556
57,350
51,247
75,725
100,725
EQUIPMENT/CAPITAL OUTLAY
31,000
27,839
34,000
27,423
33,975
33,975
CONTRACTUAL SERVICES
137,150
158,324
125,900
38,250
145,800
145,800
CAPITAL PROJECTS
0
0
0
0
200,000
200,000
TOTAL - HOME AND COMMUNITY SERVICES
214,050
272,719
217,250
116,920
455,500
480,500
EMPLOYEE BENEFITS
777,100
777,659
882,500
884,846
963,500
963,500
INTERFUND TRANSFERS
166,407
186,934
111,112
111,112
228,788
228,788
TOTAL APPROPRIATIONS BY FUNCTION
4,560,689
4,219,959
5,422,907
4,046,710
4,959,913
4,884,003
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES
1,526,275
1,511,568
1,575,560
1,539,876
1,629,345
1,654,345
EQUIPMENT/CAPITAL OUTLAY
182,050
219,799
207,500
180,687
224,875
224,875
CONTRACTUAL SERVICES
1,373,857
1,287,491
1,496,235
1,280,563
1,513,405
1,537,495
CAPITAL PROJECTS
535,000
236,507
1,150,000
49,626
400,000
275,000
EMPLOYEE BENEFITS
777,100
777,659
882,500
884,846
963,500
963,500
INTERFUND TRANSFERS
166,407
186,934
111,112
111,112
228,788
228,788
TOTAL APPROPRIATIONS BY CLASS
4,560,689
4,219,959
5,422,907
4,046,710
4,959,913
4,884,003
3-15
TOWN OF ITHACA
0
0
0
0
0
GENERAL TOWNWIDE FUND
A1081
IN LIEU OF TAXES
0
0
2014 BUDGET
REVENUES:
0
0
A1082
COLLEGE CIRCLE ASSOCIATION
24,000
25,319
BUDGET
PROJECTED
BUDGET
PROJECTED
RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014 2014
REAL PROPERTY TAXES
A1084
EMERSON POWER PLANT
0
537
0
A1001 REAL PROPERTY TAXES
2,231,555
2,231,123
2,276,200
2,275,835
2,500,000 2,520,000
TOTAL - REAL PROPERTY TAXES
2,231,555
2,231,123
2,276,200
2,275,835
2,500,000 2,520,000
REAL PROPERTY TAX ITEMS
0
0
0
0
0
0
A1081
IN LIEU OF TAXES
0
0
0
0
0
0
A1082
COLLEGE CIRCLE ASSOCIATION
24,000
25,319
24,000
25,696
25,000
25,000
A1083
ELLIS HOLLOW APTS / CONIFER REALTY
4,700
4,935
4,700
5,047
5,000
5,000
A1084
EMERSON POWER PLANT
0
537
0
0
0
0
A1085
ITHACA ELM -MAPLE HOUSING INC.
4,400
4,827
4,400
5,146
5,000
5,000
A1086
SOUTH HILL BUSINESS CAMPUS, LLC
3,000
4,708
3,000
5,852
5,500
5,500
A1087
ITHACARE/LONGVIEW
0
0
0
268
0
0
A1088
ITHACA SENIOR LIVING FACILITY -CONIFER
3,900
4,225
3,900
4,047
4,000
4,000
TOTAL - REAL PROPERTY TAX ITEMS 40,000 44,551 40,000 46,056 44,500 44,500
REAL PROPERTY TAX ITEMS
0
0
0
0
0
0
A1090 INTEREST & PENALTIES
9,300
10,045
9,300
7,752
9,500
9,500
TOTAL - REAL PROPERTY TAX ITEMS
9,300
10,045
9,300
7,752
9,500
9,500
NOW PROPERTY TAX ITEMS
9,800
A1555
DOG ENUMERATION FEES
0
0
0
A1120 SALES TAX
400,000
438,630
415,000
584,498
500,000
500,000
TOTAL - NOW PROPERTY TAX ITEMS
400,000
438,630
415,000
584,498
500,000
500,000
DEPARTMENTAL INCOME
0
0
0
0
0
0
A1255
TOWN CLERK FEES
4,000
4,080
5,000
4,265
5,000
5,000
A1260
PERSONNEL FEES - SCLIWC
9,800
9,363
9,800
10,218
9,800
9,800
A1555
DOG ENUMERATION FEES
0
0
0
0
0
0
A1557
DOG IMPOUNDMENT FEES
500
530
500
380
500
500
A2090
COMMUNITY GARDEN PLOT FEES
250
240
400
405
400
400
A2181
SUSTAINABILITY GRANT
0
40,000
0
0
0
0
A2188
FACILITY FEES
0
0
0
0
0
0
A2189
ENGINEERING FEES FOR SERVICES
0
21,160
0
0
0
0
A2191
PARK FEES
600
1,318
800
1,508
800
800
A2194
PEW TRAIL PAVILION DONATIONS
0
10
0
0
0
0
TOTAL - DEPARTMENTAL INCOME 15,150 76,701 16,500 16,776 16,500 16,500
INTERGOVERNMENTAL CHARGES
A2300 SERVICES OTHER GOVERNMENTS
A2301 SERVICES OTHER
A2350 YOUTH SERVICES - COUNTY
A2351 YOUTH SERVICES - VILLAGE OF LANSING
TOTAL -INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
A2401 INTEREST
A2421 NEXTEL SITE RENTAL
A2423 SPRINT SITE RENTAL
TOTAL - USE OF MONEY AND PROPERTY
LICENSES AND PERMITS
A2544 DOG LICENSE
TOTAL - LICENSES AND PERMITS
FINES AND FORFEITURES
A2610 FINES, FEES, & FOREFEITED BAIL
TOTAL - FINES AND FORFEITURES
0
0
0
0
0
0
0
0
0
4,072
0
0
22,675
21,820
21,800
21,820
21,800
21,800
13,500
13,500
13,500
13,500
13,500
13,500
36,175
35,320
35,300
39,392
35,300
35,300
13,000
7,530
10,000
8,228
7,500
7,500
23,000
22,686
23,000
3,328
23,000
23,000
22,000
21,688
0
26,688
0
0
58,000
51,904
33,000
38,244
30,500
30,500
13,000
15,418
13,500
12,889
13,500
13,500
13,000
15,418
13,500
12,889
13,500
13,500
280,000
249,769
280,000
286,818
280,000
280,000
280,000
249,769
280,000
286,818
280,000
280,000
3-16
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
SALE OF PROPERTY/COMPENSATION FOR LOSS
A2660 SALE OF REAL PROPERTY
0
30,000
0
0
0
0
A2680 INSURANCE RECOVERIES
0
300
0
2,830
0
0
TOTAL - SALE OF PROPERTY/COMPENSATION FOR LOS
0
30,300
0
2,830
0
0
MISCELLANEOUS LOCAL SOURCES
A2701 REFUND PRIOR YEARS EXPENSES
0
-16,533
0
43,595
0
0
A2702 COMMUNITY BEAUTIFICATION GRANTS
0
0
0
0
0
0
A2703 COMMUNITY GARDEN GRANTS/DONATION;
0
0
0
0
0
0
A2770 OTHER UNCLASSIFIED REVENUE
0
3,997
0
115,496
0
0
A2771 TOMPKINS COUNTY TOURISM GRANT
0
900
0
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
-11,636
0
159,092
0
0
STATE AID
A3005 MORTGAGE TAX
200,000
279,560
225,000
313,999
250,000
250,000
A3061 RECORDS MGM'T - SARA GRANT
0
0
0
0
0
0
A3086 GATEWAY TRAIL
0
0
0
0
0
0
A3087 PLAY STRUCTURE GRANT
0
0
0
0
0
0
A3088 JUSTICE COURT GRANT
0
5,023
0
1,099
0
0
A3089 STAR AID
0
0
0
0
0
0
TOTAL - STATE AID
200,000
284,583
225,000
315,098
250,000
250,000
FEDERAL AID
A4889 FEDERAL AID - GATEWAY TRAIL
0
0
0
0
0
0
TOTAL - FEDERAL AID
0
0
0
0
0
0
INTERFUND TRANSFERS
A5031/B INTERFUND TRANSFER - PART -TOWN
73,000
73,000
74,400
74,400
75,500
75,500
A5031/DB INTERFUND TRANSFER - HIGHWAY
107,550
107,550
109,500
109,500
111,700
111,700
A5031/F INTERFUND TRANSFER -WATER
184,115
184,115
187,800
187,800
191,500
191,500
A5031/G INTERFUND TRANSFER -SEWER
156,900
156,900
160,000
160,000
163,300
163,300
A5031/1-1 TRANSFER FROM CAPITAL PROJECT(S)
0
2
0
0
0
0
TOTAL-INTERFUND TRANSFERS
521,565
521,567
531,700
531,700
542,000
542,000
PROCEEDS OF OBLIGATIONS
A5710 PROCEEDS FROM SERIAL BONDS
250,000
0
1,050,000
0
200,000
200,000
TOTAL - PROCEEDS OF OBLIGATIONS
250,000
0
1,050,000
0
200,000
200,000
TOTAL REVENUES
4,054,745
3,978,276
4,925,500
4,316,979
4,421,800
4,441,800
APPROPRIATED FUND BALANCE
505,944
241,683
497,407
-270,269
538,113
442,203
TOTAL REVENUES & OTHER SOURCES 4,560,689 4,219,959 5,422,907 4,046,710 4,959,913 4,884,003
3-17
TOWN OF ITHACA
2014 BUDGET
SUMMARY OF APPROPRIATIONS FOR COMMUNITY SERVICES & PROGRAM SUPPORT
ACCOUNT PROGRAM DESCRIPTION
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BJCGFT
2013
BUDGET
2014
PUBLIC TRANSPORTATION SUPPORT
A5630.469 BUS OPERATIONS . TCAT
50,000
50,000
50,000
50,000
50,000
25,000
TOTAL - PUBLIC TRANSPORTATION SUPPORT
50,000
50,000
50,000
50,000
50,000
25,000
TOWN/CITY PARKS SUPPORT
A7110.460 CITY OF ITHACA PARKS CONTRIBUTION
108,000
111,240
111,240
111,240
111,240
111,240
A7110.461 CODDINGTON ROAD COMMUNITY CNTR
6,800
6,800
6,800
6,800
6,800
6,800
TOTAL - TOWN/ CITY PARKS SUPPORT
114,800
118.040
118,040
118,040
118,040
118,040
COMMUNITY GARDENS
A7180.487 COMMUNITY GARDENS
0
0
2,000
3,000
6,000
8,000
TOTAL - COMMUNITY GARDENS
0
0
2,000
3,000
6,000
8,000
YO THS RVIC & PRO RAMS
A7320.461 CODDINGTON RD CC SUMMER CAMPS
11,600
11,600
11,600
11,600
11,833
12,070
A7320.463 RECREATION PARTNERSHIP
57,786
59,245
59,245
59,245
60,430
61,333
A7320.464 TOWN YOUTH EMPLOYMENT INITATIVE
21,184
22,492
22,492
22,492
27,900
28,458
A7320.465 COOPERATIVE EXTENSION
23,318
23,318
38,318
44,262
38,537
39,308
A7320.466 LEARNG WEB ? YOUTH WORKS
63,810
63,810
53,810
55,963
57,081
58,222
TOTAL - YOUTH SERVICES & PROGRAMS
177.698
180,465
185,465
193,562
195,781
199,391
PUBLIC LIBRARY SUPPORT
A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY
20,000
20,000
20,000
20,000
20,000
20,000
TOTAL - PUBLIC LIBRARY SUPPORT
20,000
20,000
20,000
20,000
20,000
20,000
SENIOR 5ERVICES & PROGRAMS
A8989.468 LIFE-LONG
9,680
9,680
9,000
9,000
9,000
9,000
A8989.468 HUMAN SERVICES COALITION
4,000
5,200
5,000
5,000
5,000
5,000
A8989.469 BUS OPERATIONS i GADABOUT
12,000
12,000
12,000
12,000
12,000
12,000
TOTAL - SENIOR SERVICES & PROGRAMS
25,680
26,880
26,000
26,000
26,000
26,000
SPECIAL ITEMS
A1920.483 HYDRILLA OUTREACH CONTRIBUTION
0
0
0
0
5,000
5,000
TOTAL - SPECIAL ITEMS
0
0
0
0
5,000
5,000
WATER gUALITY M NIT RIN PRO RAM
B8020480 WATER QUALITY MONITORING PROGRAM
17,100
17,100
17,100
17.400
0
0
F8310.480 WATER QUALITY MONITORING PROGRAM
0
0
0
0
18,740
18,740
TOTAL - WATER QUALITY MONITORING
17,100
I 17,100
17,100
17,400
18,740
18,740
TOTAL - COMMUNITY SERVICES & PROGRAM SUPPORT
406,749
412,485
418,605
428,002
439,561
420,171
TRANSFER TO PARKS & OPEN SPACE PLAN RESERVE
PARKS & OPEN SPACE PLAN RESERVE PROGRAM
50,000
60,000
72,000
75,000
75,000
75,000
TOTAL - PARKS & OPEN SPACE PLAN TRANSFER
50,000
60,000
72,000
75,000
75,000
75,000
TOTAL - TRANSFERS TO RESERVE ACCOUNTS
50,000
60 000
72,000
75 000
75,000
75 000
3-18
GENERAL
PART-TOWN
FUND
GENERAL PART -TOWN FUND
(Town Outside the Village of Cayuga Heights)
The General Part -Town Fund is used to account for revenues and expenditures for various services
outside the Village of Cayuga Heights. Functions specific to this fund include zoning and code
enforcement, and planning services. This is the fund used by towns which also have a village within its
borders. The Village of Cayuga Heights is responsible for funding zoning and code enforcement and
planning services within its own borders.
EXPENDITURES:
Total expenditures for the General Part -Town Fund are budgeted at $1,608,475 for Fiscal Year 2014, or
7.1% of the total Town budget. This is an increase of $138,365 or 9.4% from the prior year budget of
$1,470,110. The following table shows total budgeted expenditures by class for Fiscal Year 2014 and
each of the five previous years:
EXPENDITURES
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
2009
2010
2011
2012
2093
2014
Personal Services
$ 629,100
$ 618,600
$ 610,300
$ 620,900
$ 634,410
$ 654,325
Employee Benefits
215,500
210,350
284,400
284,850
355,650
357,350
Contractual Services
165,512
148,362
168,455
325,050
323,650
461,300
Equipment/CapitalOutlay
1,300
800
27,100
2,050
77,000
55,000
krterfund Transfers
1 38,1991
73,7841
73,459
1 76,100
i 79, 001
80,500
TOTAL EXPENDITURES:
$ 1,049,611
$ 1,051,896
$ 1,163,714
$ 1,308,950
$ 1,470,110
$ 1,608,475
The budgeted total for Personnel Costs increases to $1,011,675 in 2014 from a budgeted total of
$990,060 in 2013, an increase of $21,615 or 2.2%. Personnel costs represent 62.9% of the General
Part -Town Fund's total budget for 2014.
• Personal Services (employee salaries and wages) increases from $634,410 in 2013 to $654,325 in
2014, an increase of $19,915 or 3.1%. $7,100 of this total is allocated to pay members of the Town
Zoning Board, and $16,275 is allocated to pay members of the Town Planning Board.
• The budgeted total for Employee Benefits increases from $355,650 in 2013 to a budgeted total of
$357,350 in 2014, an increase of $1,700 or 0.5%.
- Payments for employee retirement are budgeted for $120,000 in 2014, a decrease of $4,000 or
0.3% from the $124,000 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $175,000 in 2014, an increase of
$4,000 or 0.2% over the $171,000 total budgeted in 2013.
Contractual Services increase from $323,650 in 2013 to $461,300 in 2014, an increase of $137,650 or
42.5%. Contractual services represent 28.7% of the General Part -Town Fund's total budget for 2014,
and include funding for the following:
• $95,000 for legal services.
• $274,700 is budgeted for various planning studies, including:
- $150,000 for planning studies associated with the adoption and implementation of the Town's
Comprehensive Plan.
- $29,700 for the review and update of the 2001 Cayuga Lake Watershed Restoration and
Protection Plan, funded through a grant with the NYS Department of State.
- $95,000 for the State Route 96B Pedestrian Corridor Study, partially funded through a grant
with the NYS Department of Transportation. $76,000 of the cost of this study will be funded by
grant revenue. The Town will be responsible for funding the remaining $19,000.
4-1
Equipment/Capital Outlay will decrease from $77,000 in 2013 to $55,000 in 2014; a decrease of $22,000,
and includes funding for the following:
• $30,000 to complete the purchase and implementation of the Municity software. This project,
originally scheduled for completion in 2013, had been delayed by conflicts in the vendor's schedule.
The implementation process began in the last quarter of 2013.
• $25,000 for the purchase of a new staff vehicle for the Planning Department.
The budgeted total for Interfund Transfers increases to $80,500 in 2014 from a budgeted total of $79,400
in 2013. Interfund Transfers consist of the following items:
• $5,000 to fund the Risk Retention Fund. This is the same amount budgeted in 2013.
• $74,400 to the General Fund for the cost of shared services paid from the General Fund -
The following chart shows the breakdown for Fiscal Year 2014 budgeted expenditures. Personal services
and employee benefits are estimated to account for almost 70% of the General Part -Town Fund
expenditures -
Town of Ithaca
General Part -Town Fund
Budgeted Expenditures
Fiscal Year 2014
$1,608,475
Personal Employee
Benefits
Services 22%
Interfund _ --'� � `�
Transfers Equipment/ Contractual
5% Capital Outlay Services
29%
5%
REVENUES:
The following table shows total budgeted revenues by source for Fiscal Year 2014 and each of the five
previous years:
REVENUES
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET
2013
BUDGET
2014
Sales Tax
$ 722,964
$ 737,964
$ 702,964
$ 900,000
$ 935,000
$ 900,000
Cable TV Franchise Fee
70,000
70,000
75,000
75,000
65,000
65,000
State Aid
89,000
89,000
89,000
89,000
87,650
193,350
Other Revenues
139,500
111,200
156,400
159,600
170,000
170,000
Use of Fund Balance
28,147
43,732
140,350
85,350
212,460
280,125
TOTAL REVENUES:
$ 1,049,611
1 $ 1,081,896
$ 1,163,714
$ 1,308,950
$ 1,470,110
$ 1,608,475
4-2
Revenues are budgeted to increase from $1,257,650 in 2013 to $1,328,350 in 2014, an increase of
$70,700 or 5.6% from the prior year. This increase is due largely to an increase in grant revenues for
various planning studies. The General Part -Town Fund is also budgeted to use $280,125 in fund equity
for 2014.
• $900,000 is budgeted to be received from sales tax collections in 2014. Sales tax collections
remain the General Part -Town Fund's largest revenue source, representing 56.0% of total
budgeted revenues. Total revenues from sales tax collections continue to increase over prior
years' totals, with 2013 collections increasing 2.9% over the prior year.
Cable TV franchise fee revenues are budgeted for $65,000 in 2014, accounting for 4.0% of total
budgeted revenues. Franchise fee revenues collected in 2013 declined 0.5% from the prior year.
• $193,350 is budgeted to be received from state aid, consisting of $87,650 for per capita state aid,
and $105,700 in grant funding for various planning studies.
$280,125 in fund balance has been appropriated for 2014 to balance revenues with expenditures.
Revenues and other sources total $1,608,475 for Fiscal Year 2014.
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues, clearly showing this
fund's dependence on sales tax receipts as the primary revenue source.
Town of Ithaca
General Part -Town Fund
Budgeted Revenues
Fiscal Year2014
$1,608,475
Sales Tax_.
56%
_. Cable TV
Franchise
Use of Fund 14'/°
Balance State Aid
17% Other Revenues 12%
11%
As of the close of Fiscal Year 2013, the total fund balance of the General Part -Town Fund amounted to
approx. $787,884. Of this total, $63,501 was reserved, leaving a total of $724,384 in unreserved fund
balance. This unreserved fund balance represents 45.0% of 2014 appropriations.
Detailed expenditure and revenue schedules for the General Part -Town Fund are shown on pages 4-4
through 4-8.
4-3
TOWN OF ITHACA
GENERAL PART -TOWN FUND
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
B1320.401 AUDITING SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
B1420.402 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - LEGAL SERVICES
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
B1650.415 TELEPHONES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
B1660.404 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL STOREROOM
CENTRAL PRINT 8, MAIL
CONTRACTUAL EXPENSE
B1670.405 COPIER PAPER
B1670.408 POSTAGE
B1670.437 XEROX PRINTERS/COPIERS
B1670.438 PRINTER/COPIER SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL PRINT & MAIL
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
B1680.291 HARDWARE 8 EQUIPMENT
B1680.292 SOFTWARE
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B1680.400
CONTRACTUAL
B1680.490
NETWORK SUPPORT
81680.491
HARDWARE 8 EQUIPMENT
B1680.492
SOFTWARE
B1680.494
MAINTENANCE & REPAIRS
B1680.497
TOOLS & SUPPLIES
4,180
TOTAL CONTRACTUAL EXPENSE
TOTAL - INFORMATION TECHNOLOGY
BUDGET EXPENDED BUDGET
2012 2012 2013
2014 BUDGET
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
1,300 2,000 2,300 2,000 2,200 2,200
1,300 2,000 2,300 2,000 2,200 2,200
1,300 2,000 2,300 2,000 2,200 2,200
96,000 70,811 96,000 68,906 95,000 95,000
96,000 70,811 96,000 68,906 95,000 95,000
96,000 70,811 96,000 68,906 95,000 95,000
1,800 1,625 2,000 1,721 2,000 2,000
1,800 1,625 2,000 1,721 2,000 2,000
1,800 1,625 2,000 1,721 2,000 2,000
500 2,114 1,000 896 1,500 1,500
500 2,114 1,000 896 1,500 1,500
500 2,114 1,000 896 1,500 1,500
700
0
500
390
500
500
5,200
3,163
4,500
1,934
4,400
4,400
5,700
4,180
7,100
3,964
4,000
4,000
400
37
400
0
100
100
12,000
7,380
12,500
6,288
9,000
9,000
12,000
7,380
12,500
6,288
9,000
9,000
2,050 2,125 0 0 0 0
0 0 55,000 24,539 30,000 30,000
2,050 2,125 55,000 24,539 30,000 30,000
8,600
5,092
8,900
10,584
14,350
14,350
3,150
2,498
3,750
1,893
2,350
2,350
1,500
3,151
1,500
1,125
3,400
3,400
4,000
5,689
0
203
0
0
400
714
500
184
200
200
600
588
600
0
200
200
18,250
17,731
15,250
13,988
20,500
20,500
20,300
19,856
70,250
38,527
50,500
50,500
SPECIAL ITEMS
CONTRACTUAL EXPENSE
B1910.439 LIABILITY INSURANCE 12,000 10,950 12,000 10,934 12,000 12,000
B1920.488 TIME WARNER COUNTY TAX CREDIT 0 0 0 959 1,200 1,200
TOTAL CONTRACTUAL EXPENSE 12,000 10,950 12,000 11,893 13,200 13,200
TOTAL - SPECIAL ITEMS 12,000 10,950 12,000 11,893 13,200 13,200
TOTAL - GENERAL GOVERNMENT SUPPORT 143,900 114,736 196,050 130,231 173,400 173,400
4-4
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
HOME AND COMMUNITY SERVICES
ZONING & CODE ENFORCEMENT
PERSONAL SERVICES
B8010.100 REGULAR
B8010.101 BOARD MEMBERS
B8010.102 BUILDING & ZONING OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
B8010.270 INSPECTION VEHICLE
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B8010.400
CONTRACTUAL
B8010.410
CONFERENCES & MILEAGE
88010.415
TELEPHONE
B8010.420
DUES & PUBLICATIONS
B8010.423
LEGAL ADS
68010.440
PERSONAL PROTECTIVE EQUIPMENT
88010.449
FURNITURE & FURNISHINGS
B8010.450
PETROLEUM PRODUCTS
88010.451
VEHICLE MAINTENANCE
B8010.483
FIRE SAFETY INSPECTIONS
297,272
TOTAL CONTRACTUAL EXPENSE
TOTAL - ZONING & CODE ENFORCEMENT
PLANNING
282,199
PERSONAL SERVICES
B8020.100
REGULAR
B8020.101
BOARD MEMBERS
B8020.110
STUDENT INTERNS
6,478
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
B8020.270 STAFF VEHICLE
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B8020.400 CONTRACTUAL
B8020.403 PLANNING STUDY
B8020.410 CONFERENCES & MILEAGE
B8020.415 TELEPHONE
B8020.420 DUES & PUBLICATIONS
B8020.423 LEGAL ADS
B8020.431 CONSERVATION BOARD
88020.449 FURNITURE & FURNISHINGS
B8020.450 PETROLEUM PRODUCTS
88020.451 VEHICLE MAINTENANCE
B8020.480 WATER QUALITY MONITORING PROGRAM
B8020.481 AG & FARMLAND PROTECTION PLAN
TOTAL CONTRACTUAL EXPENSE
TOTAL - PLANNING
BUDGET EXPENDED BUDGET
2012 2012 2013
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
287,400
282,199
289,710
290,794
301,200
301,200
6,900
4,838
6,900
6,478
7,100
7,100
1,500
0
1,500
0
1,500
1,500
295,800
287,037
298,110
297,272
309,800
309,800
0
0
22,000
23,473
0
0
0
0
22,000
23,473
0
0
800
961
1,000
2,665
2,000
2,000
4,000
1,463
4,000
1,198
4,000
4,000
3,100
2,786
3,000
2,340
3,000
3,000
1,400
767
1,400
1,291
1,600
1,600
1,000
313
1,000
379
0
0
600
317
600
125
500
500
500
0
500
0
1,000
1,000
2,000
3,209
2,000
2,084
3,000
3,000
2,500
1,600
2,500
403
2,000
2,000
0
0
0
10,931
8,100
8,100
15,900
11,417
16,000
21,415
25,200
25,200
311,700 298,454 336,110 342,160 335,000 335,000
300,800
300,828
313,800
314,596
321,500
321,500
17,900
10,920
15,900
9,444
16,275
16,275
6,400
5,089
6,600
4,404
6,750
6,750
325,100
316,836
336,300
328,443
344,525
344,525
0
0
0
0
25,000
25,000
0
0
0
0
25,000
25,000
2,000
1,159
3,000
355
5,000
5,000
135,000
4,000
150,000
0
150,000
274,700
5,000
420
5,000
1,131
5,500
5,500
500
417
600
104
500
500
2,700
2,908
3,000
2,722
3,500
3,500
1,500
750
1,400
203
0
0
1,500
1,127
1,500
757
1,500
1,500
500
0
1,000
0
1,000
1,000
600
255
500
140
500
500
600
516
600
520
500
500
17,400
17,036
0
0
0
0
0
450
0
0
0
0
167,300
29,038
166,600
5,931
168,000
292,700
492,400 345,874 502,900 334,375 537,525 662,225
TOTAL - HOME AND COMMUNITY SERVICES 804,100 644,328 839,010 676,535 872,525 997,225
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
73,000
73,000
74,400
74,400
75,500
75,500
B9010.800 NYS RETIREMENT
75,000
110,787
124,000
115,342
120,000
120,000
B9030.800 SOCIAL SECURITY
47,500
45,591
48,100
47,460
49,600
49,600
B9040.800 WORKERS COMPENSATION
8,600
8,718
10,200
7,981
10,400
10,400
B9045.800 LIFE INSURANCE
1,400
1,290
1,400
1,430
1,400
1,400
B9050.800 UNEMPLOYMENT INSURANCE
0
0
0
0
0
0
B9055.800 DISABILITY INSURANCE
500
494
600
522
600
600
B9056.800 DISABILITY INSURANCE - LONG-TERM
3,500
0
0
0
0
0
B9060.800 GROUP HEALTH INSURANCE
148,000
128,443
171,000
143,859
175,000
175,000
B9060.801 FLEXIBLE SPENDING PLAN
350
258
350
214
350
350
B9062.800 POST HEALTH INSURANCE
0
5,118
0
0
0
0
TOTAL - EMPLOYEE BENEFITS
284,850
300,700
355,650
316,807
357,350
357,350
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
B9901.901 TRANSFER TO GENERAL FUND
73,000
73,000
74,400
74,400
75,500
75,500
B9901.904 TRANSFER TO RISK RETENTION FUND
3,100
3,100
5,000
5,000
5,000
5,000
TOTAL - TRANSFERS TO OTHER FUNDS
76,100
76,100
79,400
79,400
80,500
80,500
TOTAL - INTERFUND TRANSFERS
76,100
76,100
79,400
79,400
80,500
80,500
TOTAL APPROPRIATIONS
1,308,950
1,135,863
1,470,110
1,202,973
1,483,775
1,608,475
M
TOWN OF ITHACA
GENERAL PART -TOWN FUND
SUMMARY OF APPROPRIATIONS:
2014 BUDGET
FUNCTION/CLASS DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
TOTAL APPROPRIATIONS BY FUNCTION:
620,900
603,874
634,410
625,715
654,325
654,325
GENERAL GOVERNMENT SUPPORT
2,050
2,125
77,000
48,012
55,000
55,000
PERSONAL SERVICES
0
0
0
0
0
0
EQUIPMENT/CAPITAL OUTLAY
2,050
2,125
55,000
24,539
30,000
30,000
CONTRACTUAL SERVICES
141,850
112,610
141,050
105,692
143,400
143,400
CAPITAL PROJECTS
0
0
0
0
0
0
TOTAL - GENERAL GOVERNMENT SUPPORT
143,900
114,736
196,050
130,231
173,400
173,400
PUBLIC SAFETY
0
0
0
0
0
0
TRANSPORTATION
0
0
0
0
0
0
CULTURE AND RECREATION
0
0
0
0
0
0
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES
620,900
603,874
634,410
625,715
654,325
654,325
EQUIPMENT/CAPITAL OUTLAY
0
0
22,000
23,473
25,000
25,000
CONTRACTUAL SERVICES
183,200
40,455
182,600
27,347
193,200
317,900
CAPITAL PROJECTS
0
0
0
0
0
0
TOTAL - HOME AND COMMUNITY SERVICES
804,100
644,328
839,010
676,535
872,525
997,225
EMPLOYEE BENEFITS
284,850
300,700
355,650
316,807
357,350
357,350
INTERFUND TRANSFERS
76,100
76,100
79,400
79,400
80,500
80,500
TOTAL APPROPRIATIONS BY FUNCTION
1,308,950
1,135,863
1,470,110
1,202,973
1,483,775
1,608,475
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES
620,900
603,874
634,410
625,715
654,325
654,325
EQUIPMENT/CAPITAL OUTLAY
2,050
2,125
77,000
48,012
55,000
55,000
CONTRACTUAL SERVICES
325,050
153,065
323,650
133,039
336,600
461,300
CAPITAL PROJECTS
0
0
0
0
0
0
EMPLOYEE BENEFITS
284,850
300,700
355,650
316,807
357,350
357,350
INTERFUND TRANSFERS
76,100
76,100
79,400
79,400
80,500
80,500
TOTAL APPROPRIATIONS BY CLASS
1,308,950
1,135,863
1,470,110
1,202,973
1,483,775
1,608,475
4-7
TOWN OF ITHACA
GENERAL PART -TOWN FUND 2014 BUDGET
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
NOW PROPERTY TAX ITEMS
B1120 SALES TAX
900,000
987,433
935,000
935,000
900,000
900,000
81170 TV FRANCHISE TAX
75,000
72,277
65,000
71,887
65,000
65,000
TOTAL - NOW PROPERTY TAX ITEMS
975,000
1,059,710
1,000,000
1,006,887
965,000
965,000
DEPARTMENTAL INCOME
B2108 OPS PERMITS
0
0
0
0
0
0
82109 ELECTRICAL INSPECTION FEES
26,100
32,862
25,000
30,675
25,000
25,000
82110 ZONING APPLICATION FEES
5,500
4,300
3,100
1,400
3,100
3,100
82111 BUILDING PERMITS
90,500
132,000
115,000
138,750
115,000
115,000
82112 FIRE INSPECTION FEES
12,000
2,458
2,700
12,114
2,700
2,700
82113 OPERATING PERMITS
10,000
6,400
8,700
10,265
8,700
8,700
82115 PLANNING FEES
15,000
15,281
15,000
6,548
15,000
15,000
82120 CAYUGA LAKE WATERSHED 1/0
0
0
0
0
0
0
B2192 AG/FARMLAND PROTECTION GRANT NYS
0
9,716
0
0
0
0
TOTAL - DEPARTMENTAL INCOME
159,100
203,017
169,500
199,752
169,500
169,500
USE OF MONEY AND PROPERTY
B2401 INTEREST
500
534
500
1,439
500
500
TOTAL - USE OF MONEY AND PROPERTY
500
534
500
1,439
500
500
SALE OF PROPERTY/COMPENSATION FOR LOSS
B2680 INSURANCE RECOVERIES
0
0
0
1,500
0
0
B2691 OTHER TOWN PERMIT FEES
0
200
0
400
0
0
TOTAL - SALE OF PROPERTY/COMPENSATION FOR LOS
0
200
0
1,900
0
0
MISCELLANEOUS LOCAL SOURCES
B2701 REFUND OF PRIOR YEARS
0
2,746
0
990
0
0
B2770 OTHER UNCLASSIFIED REVENUE
0
0
0
24,109
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
2,746
0
25,099
0
0
STATE AID
83001 STATE AID PER CAPITA
89,000
87,654
87,650
87,654
87,650
87,650
B3902 STATE AID - PLANNING STUDIES
0
0
0
0
0
105,700
TOTAL - STATE AID
89,000
87,654
87,650
87,654
87,650
193,350
INTERFUND TRANSFERS
B5031/A TRANSFER FROM GENERAL FUND
0
0
0
0
0
0
TOTAL - INTERFUND TRANSFERS
0
0
0
0
0
0
TOTAL REVENUES
1,223,600
1,353,861
1,257,650
1,322,731
1,222,650
1,328,350
APPROPRIATED FUND BALANCE
85,350
-217,998
212,460
-119,758
261,125
280,125
TOTAL REVENUES & OTHER SOURCES 1,308,950 1,135,863 1,470,110 1,202,973 1,483,775 1,608,475
4-8
HIGHWAY
PART-TOWN
FUND
GENERAL PART -TOWN HIGHWAY FUND
(Town Outside the Village of Cayuga Heights)
The General Part -Town Highway Fund is used to account for revenues and expenditures for highway
purposes. This is the fund used by towns which also have a village within its borders. The Village of
Cayuga Heights is responsible for funding highway operations within its own borders. Highway
operations include road repair and improvements, snow and ice control and removal, leaf and brush
removal and disposal, and equipment acquisition and maintenance. The General Part -Town Highway
Fund is also referred to as the Highway Part -Town Fund and the Highway Fund.
PROPERTY TAX LEVY:
The Highway Fund receives 27.4% of its revenue from an annual property tax levy approved by the Town
Board. The tax rate is based upon the taxable assessed property valuations that are within the area of
the Town, excluding taxable
property values that lie
within the Village of Cayuga
Heights. The property tax
was first levied in the
Highway Fund in 2010 in an
effort to provide more
diversified and reliable
revenue sources.
The total property tax levy
for the General Part -Town
Fund increased less than
0.1%, from $999,300 in
2013 to $1,000,000 in 2014.
The tax rate for 2014
decreases to $1.0949 from
the 2013 tax rate of $1.1090
The tax rates shown are
per $1,000 of assessed
valuation.
DESCRIPTION 2008 2009 2010 2011 2012 2013 2014
PROPERTY
TAXLEW - $ 732,568 $ 737,020 $ 743,000 $ 999,300 $1,000,000
PROPERTY
The chart and table to the I TAX RATE - - $ 0.6300 $ 0 8300 $ 0 8300 $ 1.1090 $ 1.0949
right illustrate the Highway
Part -Town property tax levy and tax rates over the past five years.
EXPENDITURES:
The following table shows the Highway Fund's total budgeted expenditures by class for Fiscal Year 2014
and each of the five previous years:
BUDGET
TOWN OF ITHACA
BUDGET
BUDGET
HIGHWAY PART -TOWN REAL PROPERTY TAX LEVY
BUDGET
EXPENDITURES
2008 TO 2014
1,250,000
2009
2010
2011
2012
2013
2014
Personal Services
$ 812,780
1,000,000
$ 820,867
$ 822,270
$ 846,760
$ 790,520
Employee Benefits
418,600
378,300
426,500
468,850
515,100
494,550
Contractual Services
489,070
493,270
508,875
593,590
716,950
775,600
Capital Projects
98,000
J
802,500
250,000
1,200,000
1,000,000
Equipment/CapitalOutlay
168,000
180,000
191,075
312,050
340,000
339,750
Interfund Transfers
750,000
50,026
106,024
153,740
158,850
249,880
TOTAL EXPENDITURES:
$ 2,224,649
$ 2,310,876
$ 2,855,841
$ 2,600,500
$ 3,777,660
$ 3,650,300
500,000
W
CL
250,000
0
a
lu
2008 2009 2010 2011 2012 2013 2014
YEAR
DESCRIPTION 2008 2009 2010 2011 2012 2013 2014
PROPERTY
TAXLEW - $ 732,568 $ 737,020 $ 743,000 $ 999,300 $1,000,000
PROPERTY
The chart and table to the I TAX RATE - - $ 0.6300 $ 0 8300 $ 0 8300 $ 1.1090 $ 1.0949
right illustrate the Highway
Part -Town property tax levy and tax rates over the past five years.
EXPENDITURES:
The following table shows the Highway Fund's total budgeted expenditures by class for Fiscal Year 2014
and each of the five previous years:
5-1
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
EXPENDITURES
2009
2010
2011
2012
2013
2014
Personal Services
$ 812,780
$ 819,980
$ 820,867
$ 822,270
$ 846,760
$ 790,520
Employee Benefits
418,600
378,300
426,500
468,850
515,100
494,550
Contractual Services
489,070
493,270
508,875
593,590
716,950
775,600
Capital Projects
98,000
389,300
802,500
250,000
1,200,000
1,000,000
Equipment/CapitalOutlay
168,000
180,000
191,075
312,050
340,000
339,750
Interfund Transfers
238,199
50,026
106,024
153,740
158,850
249,880
TOTAL EXPENDITURES:
$ 2,224,649
$ 2,310,876
$ 2,855,841
$ 2,600,500
$ 3,777,660
$ 3,650,300
5-1
Total expenditures for the Highway Fund are budgeted at $3,650,300 for Fiscal Year 2014. This is a
decrease of $127,360 or 7.2% from the prior year budget of $3,777,660. The Highway Fund accounts for
16% of the total Town budget.
The budgeted total for Personnel Costs decreases to $1,285,070 in 2014 from a budgeted total of
$1,361,860 in 2013, a decrease of $76,790 or 5.6%. Personnel costs represent 35.2% of the Highway
Fund's total budget.
• Personal Services (employee salaries and wages) decrease from $846,760 in 2013 to $790,520 in
2014, a decrease of $56,240 or 6.6%.
• The budgeted total for Employee Benefits decreases to $494,550 in 2014 from a budgeted total of
$515,100 in 2013, a decrease of $20,550 or 4.0%.
- Payments for employee retirement are budgeted for $135,000 in 2014, an increase of $10,000
or 8.0% over the $125,000 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $222,000 in 2014, a decrease of
$26,500 or 17.8% from the $248,500 total budgeted in 2013.
Capital Projects are budgeted at $1,000,000 for 2014; a decrease of $200,000 or 16.7% from the 2013
total of $1,200,000. Capital Projects represent 27.4% of the Highway Part -Town Fund's total budget for
2014. Capital projects budgeted in 2014 include:
• Winners Circle Pavement Improvements - This is a "mill and fill" maintenance project to address
deteriorating pavement conditions due, in part, to drainage failures and impacts from water main
breaks. This work will be done in conjunction with the Winners Circle Drainage Improvements
project described in the General Townwide Fund. The cost of these improvements is estimated at
$250,000.
Sand Bank Road (Lower End) Improvements - This is a maintenance project to address a variety of
issues from the top of the bend to the intersection with NYS Route 13. The pavement structure
includes a variety of asphalt mix designs, including "cold mix asphalt", stone and oil and some "hot
mix asphalt". Each mix has its own benefits, however, we are starting to see failures, "down -hill
pushing" and clumps of asphalt sticking to tires on hot days, as the various mixes are not working
together. There are also issues with the overall construction of the original road being placed on
rock ledges creating drainage problems. The project will include drainage work, base repair,
overlay, "mill and fill" and guide rail extension. The estimated cost of this work is $750,000.
Both of the above projects will be funded by issuing new long-term debt in Fiscal Year 2014.
Contractual Services increase to $775,600 in 2014; an increase of $58,650 or 8.2% over the 2013 total of
$716,950. Contractual Services represent 21.2% of the Highway Fund's total budget for 2014. Included
under contractual services are the following items:
• $320,000 is budgeted for materials and services for road repairs.
$104,000 for gasoline and diesel fuel for Town vehicles and equipment.
• $110,000 for road salt and other de-icing supplies.
• $100,000 for parts and services to repair and maintain Town vehicles and equipment.
• $53,800 for purchasing/replacing non -capital tools and equipment.
Equipment/Capital Outlay is budgeted for $339,750 in 2014; a decrease of $250 from the $340,000 total
budgeted in 2013. Equipment/Capital Outlay represents 9.3% of the Highway Part -Town Fund's total
budget for 2014.
• $318,500 is budgeted for the replacement of existing vehicles and heavy equipment.
• $21,250 is budgeted for the purchase of new equipment.
5-2
The budgeted total for Interfund Transfers increases to $249,880 in 2014 from a budgeted total of
$158,850 in 2013. Interfund Transfers consist of the following items:
• $111,700 to the General Fund for the cost of shared services paid from the General Fund. This is a
$2,200 or 2.0% increase over the $109,500 transferred in 2013.
• $5,000 to fund the Risk Retention Fund. This is the same amount budgeted in 2013.
$133,180 to the Debt Service Fund to pay principal and interest on outstanding long-term debt,
This is an increase of $88,830, or 200% over the prior year. This increase is due to debt service
payments beginning in 2014 on the Public Improvement (Serial) Bonds issued in 2013.
The following chart shows the breakdown for Fiscal Year 2014 budgeted expenditures. Personal services
and employee benefits together account for 35.2% of Highway Fund expenditures, followed by capital
projects and contractual services.
Interfund
Tranef.^Q
7'
Equipment/
Capital Outla
9%
REVENUES:
Town of Ithaca
Highway Part -Town Fund
Budgeted Expenditures
Fiscal Year 2014
$3,650,300
Personal
Services
422%
Employee
Benefits
14%
Capital Projects
27%
Contractual
Services
21%
The following table shows the Highway Fund's total budgeted revenues by source for Fiscal Year 2014
and each of the five previous years:
REVENUES
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET BUDGET
2009
2010
2011
2012
2013 1 2014
Real Property Tax
$ -
$ 732,568
$ 731,948 $ 743,000
$ 999.3001 $ 1,000,000
Sales Tax
1,448,310
1,448,310
1,273,964 1,350,000
1,400,000. 1,425,000
State Aid
74,000
74,000
74,000 74,000
74,000 74,000
Other Revenues
43,000
22,350
45,474 43,500
38,000 37,500
Proceeds of Obligations
200,000
302,500
802,500 250,000
1,200,000 1,000,000
Use of Fund Balance
459,339
(268,852)
(72,045) 140,000
66,360 113,800
TOTAL REVENUES:
$ 2 649
$ 2,310,876
$ :&855,841 1 $ Z600,500
$ 3,777 660 $ 3.650.3001
5-3
Total revenues are budgeted to decrease from $3,711,300 in 2013 to $3,536,500 in 2014. Budgeted
increases in property tax and sales tax totaling $25,700 over the prior year budget are more than offset by
a $200,000 decrease in the proceeds to be received from issuing new long-term debt in 2014. The
Highway Fund is also budgeted to use $113,800 in fund equity for 2014.
• The 2014 Property Tax Levy for the General Townwide Fund is budgeted at $1,000,000, an
increase of less than 0.1 % over the prior year. The estimated Property Tax Rate for the 2014 Tax
Year is $1.0949 per $1,000 of assessed valuation.
• $1,425,000 is budgeted to be received from sales tax collections in 2014. Sales tax collections
remain the Highway Fund's largest revenue source, representing 39.0% of total budgeted
revenues. Total revenues from sales tax collections continue to increase over prior years' totals,
with 2013 collections increasing 2.9% over the prior year.
• $74,000 is budgeted to be received from state aid (CHIPS).
• $1,000,000 is budgeted to be received from issuing new long-term debt in 2014. This will be used
to pay the costs for the Winners Circle Pavement Improvements and Sand Bank Road
Improvements capital projects.
• $113,800 in fund balance has been appropriated for 2014 to balance revenues with expenditures.
Revenues and other sources total $3,650,300 for Fiscal Year 2014.
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues, showing this fund's
dependence on sales tax collections as the primary revenue source.
Town of Ithaca
Highway Part -Town Fund
Budgeted Revenues
Fiscal Year 2014
$3,650,300
Sales Tax
39%
Real Property
Tax _
28% `
Use of Fund
Balance
3%
State Aid
2%
L Other Revenues
Proceeds of 1 %
Obligations
27%
As of the close of Fiscal Year 2013, the total fund balance of the Highway Fund amounted to approx.
$1,641,079. Of this total, $250,453 was reserved for various purposes, leaving a total of $1,390,626 in
unreserved fund balance. This unreserved fund balance represents 38.1 % of 2014 appropriations.
Detailed expenditure and revenue schedules for the Highway Fund are shown on pages 5-5 through 5-9.
5-4
TOWN OF ITHACA
GENERAL PART -TOWN HIGHWAY FUND
2014 BUDGET
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
D131320.401 AUDITING SERVICES
2,300
3,300
3,300
2,900
3,300
3,300
TOTAL CONTRACTUAL EXPENSE
2,300
3,300
3,300
2,900
3,300
3,300
TOTAL - INDEPENDENT AUDITING
2,300
3,300
3,300
2,900
3,300
3,300
LEGAL SERVICES
CONTRACTUAL EXPENSE
DB1420.402 LEGAL SERVICES
4,000
4,148
4,000
8,127
5,000
5,000
TOTAL CONTRACTUAL EXPENSE
4,000
4,148
4,000
8,127
5,000
5,000
TOTAL - LEGAL SERVICES
4,000
4,148
4,000
8,127
5,000
5,000
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
DB1650.415 TELEPHONES
1,500
0
1,500
0
1,500
1,500
TOTAL CONTRACTUAL EXPENSE
1,500
0
1,500
0
1,500
1,500
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS
1,500
0
1,500
0
1,500
1,500
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
DB1660.404 GENERAL OFFICE SUPPLIES
450
94
500
0
500
500
TOTAL CONTRACTUAL EXPENSE
450
94
500
0
500
500
TOTAL - CENTRAL STOREROOM
450
94
500
0
500
500
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
D131670.405 COPIER PAPER
200
0
200
117
200
200
D131670.408 POSTAGE
400
315
400
364
400
400
D131670.437 XEROX PRINTERS/COPIERS
3,500
4,375
3,600
4,693
4,000
4,000
0131670.438 PRINTER/COPIER SUPPLIES
300
7
300
0
100
100
TOTAL CONTRACTUAL EXPENSE
4,400
4,698
4,500
5,175
4,700
4,700
TOTAL - CENTRAL PRINT & MAIL
4,400
4,698
4,500
5,175
4,700
4,700
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
DB1680.291 HARDWARE & EQUIPMENT
2,050
2,125
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
2,050
2,125
0
0
0
0
CONTRACTUAL EXPENSE
DB1680.400 CONTRACTUAL
3,930
5,726
5,000
6,636
1,000
1,000
DB1680.490 NETWORK SUPPORT
3,135
1,920
3,250
1,440
2,350
2,350
DB1680.491 HARDWARE & EQUIPMENT
7,850
8,623
3,000
3,695
250
250
DB1680.492 SOFTWARE
4,000
4,820
0
0
0
0
DB1680.494 MAINTENANCE & REPAIRS
350
0
400
19
200
200
DB1680.496 TIME WARNER CABLE RR
3,075
2,546
2,500
2,342
2,500
2,500
DB1680.497 TOOLS & SUPPLIES
600
278
600
0
200
200
TOTAL CONTRACTUAL EXPENSE
22,940
23,912
14,750
14,132
6,500
6,500
TOTAL - INFORMATION TECHNOLOGY
24,990
26,037
14,750
14,132
6,500
6,500
SPECIAL ITEMS
CONTRACTUAL EXPENSE
D131910.439 LIABILITY INSURANCE
40,000
33,146
38,000
33,843
38,000
38,000
TOTAL CONTRACTUAL EXPENSE
40,000
33,146
38,000
33,843
38,000
38,000
TOTAL - SPECIAL ITEMS
40,000
33,146
38,000
33,843
38,000
38,000
TOTAL - GENERAL GOVERNMENT SUPPORT
77,640
71,423
66,550
64,177
59,500
59,500
Ml
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
TRANSPORTATION
GENERAL REPAIRS
DB5112.500
CAPITAL PROJECTS
DB5112.531
HARRIS B DATES DR RECONSTRUCTION
DB5112.532
WHITETAIL DRIVE IMPROVEMENTS
PERSONAL SERVICES
FOREST HOME DRIVE IMPROVEMENTS
DB5112.534
FOREST HM/FLAT ROCK IMPROVEMENTS
DB5112.535
SAND BANK ROAD IMPROVEMENTS
DB5112.536
DB5110.100 REGULAR
180,600
216,565
186,140
215,654
196,250
196,250
DB5110.101 DEPUTY HIGHWAY SUPERINTENDENT
64,800
66,280
66,100
67,633
67,500
67,500
D135110.102 OVERTIME
4,500
2,196
4,500
3,819
4,500
4,500
TOTAL PERSONAL SERVICES
249,900
285,041
256,740
287,107
268,250
268,250
CONTRACTUAL EXPENSE
D135110.450 PETROLEUM PRODUCTS
DB5110.453 ROAD REPAIRS
DB5110.459 TOOLS & EQUIPMENT
TOTAL CONTRACTUAL EXPENSE
TOTAL - GENERAL REPAIRS
PERMANENT REPAIRS
PERSONAL SERVICES
D135112.100 REGULAR
D135112.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
D135112.450 PETROLEUM PRODUCTS
D135112.453 ROAD REPAIRS
DB5112.459 TOOLS & EQUIPMENT
TOTAL CONTRACTUAL EXPENSE
CAPITAL PROJECTS
DB5112.500
CAPITAL PROJECTS
DB5112.531
HARRIS B DATES DR RECONSTRUCTION
DB5112.532
WHITETAIL DRIVE IMPROVEMENTS
DB5112.533
FOREST HOME DRIVE IMPROVEMENTS
DB5112.534
FOREST HM/FLAT ROCK IMPROVEMENTS
DB5112.535
SAND BANK ROAD IMPROVEMENTS
DB5112.536
WINNERS CIRCLE IMPROVEMENTS
D135130.276
TOTAL CAPITAL PROJECTS
TOTAL - PERMANENT REPAIRS
MACHINERY
PERSONAL SERVICES
DB5130.100 REGULAR
DB5130.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
DB5130.200
CAPITAL EQUIPMENT
DB5130.270
VEHICLES / VANS
DB5130.271
HEAVY-DUTY TRUCK
DB5130.272
MEDIUM -DUTY TRUCK
DB5130.273
LIGHT-DUTY TRUCK
DB5130.274
LOADERS & BACKHOES
DB5130.275
EXCAVATING EQUIPMENT
D135130.276
PARK & TURF EQUIPMENT
D135130.277
LEAF & BRUSH EQUIPMENT
D135130.278
SPECIALTY EQUIPMENT
DB5130.279
MISCELLANEOUS EQUIPMENT
197,500
TOTAL EQUIPMENT/CAPITAL OUTLAY
25,000
17,744
25,000
25,000
25,000
25,000
145,000
145,000
155,000
131,111
165,000
165,000
6,000
4,717
7,500
4,035
7,500
7,500
176,000
167,460
187,500
160,146
197,500
197,500
425,900
452,501
444,240
447,254
465,750
465,750
35,240
34,238
36,320
64,047
39,250
39,250
5,000
4,198
5,000
6,115
5,000
5,000
40,240
38,437
41,320
70,162
44,250
44,250
20,000
19,516
20,000
20,502
25,000
25,000
40,000
47,538
150,000
149,469
165,000
165,000
1,800
437
3,300
576
3,300
3,300
61,800
67,491
173,300
170,546
193,300
193,300
0
0
0
0
0
0
250,000
0
0
0
0
0
0
0
750,000
0
0
0
0
0
200,000
0
0
0
0
0
250,000
0
0
0
0
0
0
0
750,000
750,000
0
0
0
0
250,000
250,000
250,000
0
1,200,000
0
1,000,000
1,000,000
352,040
105,927
1,414,620
240,708
1,237,550
1,237,550
102,300
80,151
104,800
84,738
107,000
107,000
1,500
292
1,500
747
1,500
1,500
103,800
80,444
106,300
85,486
108,500
108,500
0
0
0
5,899
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
57,000
47,514
82,500
69,193
62,500
62,500
0
0
0
0
21,000
21,000
131,000
129,778
50,000
43,218
125,000
125,000
39,500
35,517
30,000
29,960
37,500
37,500
45,000
36,085
45,000
36,788
17,500
17,500
37,500
29,500
125,000
90,139
21,250
21,250
0
0
7,500
4,934
55,000
55,000
310,000
278,394
340,000
280,130
339,750
339,750
CONTRACTUAL EXPENSE
D85130.450 PETROLEUM PRODUCTS
6,000
4,398
6,000
7,757
9,000
9,000
DB5130.451 VEHICLE MAINTENANCE & REPAIRS
70,000
83,975
80,000
71,190
100,000
100,000
DB5130.459 TOOLS & EQUIPMENT
23,500
11,906
23,500
7,735
23,500
23,500
TOTAL CONTRACTUAL EXPENSE
99,500
100,279
109,500
86,681
132,500
132,500
TOTAL - MACHINERY
513,300
459,117
555,800
452,297
580,750
580,750
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
BRUSH & WEEDS
DB9010.800
NYS RETIREMENT
105,000
129,635
125,000
151,133
PERSONAL SERVICES
135,000
DB9030.800
SOCIAL SECURITY
63,000
57,828
64,800
DB5140.100 REGULAR
96,910
83,917
99,880
81,795
94,200
94,200
DB5140.102 OVERTIME
2,000
985
2,000
677
2,000
2,000
DB5140.110 REGULAR BENEFIT TIME
185,010
85,571
193,680
87,100
114,000
114,000
TOTAL PERSONAL SERVICES
283,920
170,473
295,560
169,572
210,200
210,200
CONTRACTUAL EXPENSE
650
641
650
684
650
650
DB5140.400 CONTRACTUAL
7,500
5,575
7,500
3,287
7,500
7,500
DB5140.410 CONFERENCES & MILEAGE
300
0
300
0
300
300
DB5140.440 PERSONAL PROTECTIVE EQUIPMENT
10,300
9,690
10,300
9,156
10,500
10,500
DB5140.459 TOOLS & EQUIPMENT
3,000
2,916
4,500
1,629
4,500
4,500
TOTAL CONTRACTUAL EXPENSE
21,100
18,181
22,600
14,072
22,800
22,800
TOTAL - BRUSH & WEEDS
305,020
188,654
318,160
183,644
233,000
233,000
SNOW REMOVAL
PERSONAL SERVICES
DB5142.100 REGULAR
82,410
56,521
84,840
97,047
97,320
97,320
DB5142.102 OVERTIME
62,000
29,206
62,000
84,313
62,000
62,000
TOTAL PERSONAL SERVICES
144,410
85,727
146,840
181,360
159,320
159,320
CONTRACTUAL EXPENSE
DB5142.450 PETROLEUM PRODUCTS
40,000
39,214
40,000
41,851
45,000
45,000
DB5142.452 ROAD DE-ICING SUPPLIES
105,000
61,676
102,500
125,827
110,000
110,000
DB5142.459 TOOLS & EQUIPMENT
14,600
10,180
15,000
9,900
15,000
15,000
TOTAL CONTRACTUAL EXPENSE
159,600
111,071
157,500
177,577
170,000
170,000
TOTAL - SNOW REMOVAL
304,010
196,797
304,340
358,938
329,320
329,320
TOTAL - TRANSPORTATION
1,900,270
1,402,997
3,037,160
1,682,840
2,846,370
2,846,370
EMPLOYEE BENEFITS
EMPLOYEE
BENEFITS
109,500
109,500
111,700
111,700
3,100
3,100
DB9010.800
NYS RETIREMENT
105,000
129,635
125,000
151,133
135,000
135,000
DB9030.800
SOCIAL SECURITY
63,000
57,828
64,800
66,946
61,000
61,000
DB9040.800
WORKERS COMPENSATION
56,500
44,005
59,000
45,349
59,000
59,000
DB9045.800
LIFE INSURANCE
1,600
1,536
1,850
1,884
1,600
1,600
DB9050.800
UNEMPLOYMENT INSURANCE
16,000
5,738
15,000
3,711
15,000
15,000
DB9055.800
DISABLILTY INSURANCE
650
641
650
684
650
650
DB9056.800
DISABILITY INSURANCE - LONG-TERM
3,800
0
0
0
0
0
DB9060.800
GROUP HEALTH INSURANCE
222,000
198,152
248,500
250,023
222,000
222,000
DB9060.801
FLEXIBLE SPENDING PLAN
300
102
300
58
300
300
DB9062.800
POST HEALTH INSURANCE
0
-5,693
0
0
0
0
TOTAL - EMPLOYEE BENEFITS
468,850
431,944
515,100
519,788
494,550
494,550
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
DB9901.901 TRANSFER TO GENERAL FUND
DB9901.904 TRANSFER TO RISK RETENTION FUND
DB9901.907 TRANSFER TO DEBT SERVICE FUND
TOTAL - TRANSFERS TO OTHER FUNDS
TRANSFERS TO CAPITAL FUNDS
DB9950.922 FOREST HOME DR UPSTREAM BRIDGE
107,550
107,550
109,500
109,500
111,700
111,700
3,100
3,100
5,000
5,000
5,000
5,000
43,090
43,090
44,350
44,350
133,180
133,180
153,740
153,740
158,850
158,850
249,880
249,880
TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 153,740 153,740 158,850 158,850 249,880 249,880
TOTAL APPROPRIATIONS 2,600,500 2,060,103 3,777,660 2,425,655 3,650,300 3,650,300
5-7
TOWN OF ITHACA
GENERAL PART -TOWN HIGHWAY FUND
SUMMARY OF APPROPRIATIONS:
FUNCTION/CLASS DESCRIPTION
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL -GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
TRANSPORTATION
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL -TRANSPORTATION
CULTURE AND RECREATION
HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY FUNCTION
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY CLASS
2014 BUDGET
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
2012 2012 2013 2013 2014 2014
0
0
0
0
0
0
2,050
2,125
0
0
0
0
75,590
69,297
66,550
64,177
59,500
59,500
0
0
0
0
0
0
77,640
71,423
66,550
64,177
59,500
59,500
0
0
0
0
0
0
822,270
660,121
846,760
793,688
790,520
790,520
310,000
278,394
340,000
280,130
339,750
339,750
518,000
464,481
650,400
609,023
716,100
716,100
250,000
0
1,200,000
0
1,000,000
1,000,000
1,900,270
1,402,997
3,037,160
1,682,840
2,846,370
2,846,370
0
0
0
0
0
0
0
0
0
0
0
0
468,850
431,944
515,100
519,788
494,550
494,550
153,740
153,740
158,850
158,850
249,880
249,880
2,600,500
2,060,103
3,777,660
2,425,655
3,650,300
3,650,300
822,270
660,121
846,760
793,688
790,520
790,520
312,050
280,520
340,000
280,130
339,750
339,750
593,590
533,779
716,950
673,200
775,600
775,600
250,000
0
1,200,000
0
1,000,000
1,000,000
468,850
431,944
515,100
519,788
494,550
494,550
153,740
153,740
158,850
158,850
249,880
249,880
2,600,500
2,060,103
3,777,660
2,425,655
3,650,300
3,650,300
5-8
TOWN OF ITHACA
GENERAL PART -TOWN HIGHWAY FUND
REVENUES:
ACCOUNT ACCOUNT DESCRIPTION
REAL PROPERTY TAXES
1381001 REAL PROPERTY TAXES
TOTAL - REAL PROPERTY TAXES
NOW PROPERTY TAX ITEMS
DB1120 SALES TAX
TOTAL - NOW PROPERTY TAX ITEMS
INTERGOVERNMENTAL CHARGES
DB2300 SERVICES OTHER GOVERNMENTS
DB2301 SERVICES OTHER
DB2305 SNOW & ICE REMOVAL - COUNTY
TOTAL - INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
DB2401 INTEREST
TOTAL - USE OF MONEY AND PROPERTY
SALE OF PROPERTY/COMPENSATION FOR LOSS
DB2665 SALE OF EQUIPMENT
DB2680 INSURANCE RECOVERIES
TOTAL - SALE OF PROPERTY/COMPENSATION FOR LOS
MISCELLANEOUS LOCAL SOURCES
DB2701 REFUND OF PRIOR YEAR EXPENSE
DB2705 CULVERT FEES
DB2706 HIGHWAY RIGHT-OF-WAY PERMITS
DB2770 OTHER UNCLASSIFIED REVENUES
TOTAL - MISCELLANEOUS LOCAL SOURCES
STATE AID
DB3501 CHIPS
TOTAL - STATE AID
PROCEEDS OF OBLIGATIONS
DB5710 PROCEEDS FROM SERIAL BONDS
DB5731 FOREST HOME DR RECONSTRUCTION
DB5732 FOREST HOME DR UPSTREAM BRIDGE
TOTAL - PROCEEDS OF OBLIGATIONS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
2014 BUDGET
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
2012 2012 2013 2013 2014 2014
743,000
742,791
999,300
999,072
1,000,000
1,000,000
743,000
742,791
999,300
999,072
1,000,000
1,000,000
1,350,000
1,481,150
1,400,000
1,471,365
1,425,000
1,425,000
1,350,000
1,481,150
1,400,000
1,471,365
1,425,000
1,425,000
0
0
0
0
0
0
0
11,591
0
150
0
0
15,000
18,665
10,000
9,634
10,000
10,000
15,000
30,257
10,000
9,784
10,000
10,000
3,500
2,824
3,000
3,772
2,500
2,500
3,500
2,824
3,000
3,772
2,500
2,500
25,000 42,655 25,000 45,270 25,000 25,000
0 0 0 387 0 0
25,000 42,655 25,000 45,657 25,000 25,000
0
34
0
-246
0
0
0
850
0
150
0
0
0
750
0
500
0
0
0
2,061
0
42,096
0
0
0
3,695
0
42,500
0
0
74,000
74,184
74,000
94,030
74,000
74,000
74,000
74,184
74,000
94,030
74,000
74,000
250,000
0
1,200,000
0
1,000,000
1,000,000
0
0
0
0
0
0
0
0
0
0
0
0
250,000
0
1,200,000
0
1,000,000
1,000,000
2,460,500 2,377,555 3,711,300 2,666,180 3,536,500 3,536,500
140,000 -317,452 66,360 -240,526 113,800 113,800
TOTAL REVENUES & OTHER SOURCES 2,600,500 2,060,103 3,777,660 2,425,655 3,650,300 3,650,300
5-9
WATER
FUND
WATER FUND
The Water Fund is established by law to account for revenues derived from charges for water
consumption and benefit assessments, and the application of such revenues toward related operating
expenses and debt retirement. Operations accounted for in the Water Fund include General Government
Support, Water Administration, Water Transmission and Distribution (including Capital Projects), and
Common Water Supply. The basis of accounting and record keeping of financial resources and
expenditures is the same as the General Townwide Fund.
EXPENDITURES:
Total expenditures for the Water Fund are budgeted at $5,444,650 for Fiscal Year 2014, or 24.0% of the
total Town budget. This is an increase of $1,428,513 or 35.6% over the prior year budget of $4,016,137.
This increase in the total budget is largely attributed to a $1,200,000 increase in capital projects budgeted
for 2014. The following table shows total budgeted expenditures by class for Fiscal Year 2014 and each
of the five previous years:
EXPENDITURES
BUDGET BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
2009 2010
2011
2012
2013
2014
Personal Services
$ 171,280 $ 115,780
$ 110,746
$ 112,560
$ 115,080
$ 153,200
Employee Benefits
89,400 53,400
53,300
60,200
67,500
j 98,970
Contractual Services
1,499,567. 1,535,523
1,635,782
1,821,895
2,267,6401
2,361,140
Capital Projects
2,250,000 3,160,000
3,200,000
1,350,000
850,000
2,050,000
Equipment(CapitalOutlay
32,750 30,000
44,300
107,550
102,000
101,925
Interfund Transfers
769,406 737,677
735,507
713,525
613,917
6_79,415
TOTAL EXPENDITURES:
$ 4,812,403 $ 5,632,380
$ 5,779,635
$ 4,165,730
$ 4,016,137
$ 5,4446650
The following chart shows the breakdown for Fiscal Year 2014 budgeted expenditures. Capital projects
and contractual services together account for over 80% of the expenditures of the Water Fund.
Town of Ithaca
Water Fund
Budgeted Expenditures
Fiscal Year 2014
$5,444,650
Contractual
Services.l
43%
Employee
Benefits
2%
I~
Personal Interfund Equipment/
Services
3% 12%
Capital Outlay
12% 2%
6-1
Capital Projects
38%
The budgeted total for Personnel Costs increases to $252,170 in 2014 from a budgeted total of $182,580
in 2013, an increase of $69,590 or 38.1%. Personnel costs represent 4.6% of the Water Fund's total
budget.
• Personal Services (employee salaries and wages) increases from $115,080 in 2013 to $153,200 in
2014, an increase of $38,120 or 33.1%.
• The budgeted total for Employee Benefits increases from $67,500 in 2013 to a budgeted total of
$98,970 in 2014, an increase of $31,470 or 46.6%.
- Payments for employee retirement are budgeted for $30,000 in 2014, an increase of $10,500 or
53.8% from the $19,500 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $47,000 in 2014, an increase of
$16,500 or 54.1 % over the $30,500 total budgeted in 2013.
Capital Projects budget increases $1,200,000 or 141.2%, moving from $850,000 budgeted in 2013 to
$2,050,000 in 2014. Capital Projects represent 37.7% of the Water Fund's total budget for 2014. Capital
projects budgeted in 2014 include:
• Christopher Circle Water Tank Replacement - Constructed circa 1959, the existing steel tank is 35'
in diameter by 70' in height, with a storage capacity of 500,000 gallons. This tank supplies 322
customers with an average of 110,000 gallons of water per day. Past inspections have indicated
the need for increasing levels of maintenance, and due to low pressure issues to customers
adjacent to the tank, the water level is allowed to drop only 7-10 feet (15% of capacity) before the
tank is refilled.
Staff is proposing to replace the existing tank with a new steel tank, designed to provide improved
water pressure and allow for a more efficient usage of the capacity of the tank, therefore reducing
any water quality concerns.
The estimated cost of this work is $850,000, which will be funded by issuing new long-term debt.
Coddington Road Water Main Improvements - The installation dates of the water mains along
Coddington Road range from 1954 to 1994. The area is also served by two separate water tanks.
The newer sections of the mains have been plagued by corrosive failures, and the older sections
have significant accumulations of sediment which impacts the ability to efficiently move water
through the lines. Tompkins County is planning the reconstruction of Coddington Road in 2015, and
replacement of the water main should take place prior to the road work.
This project will provide for the replacement of 14,100 lineal feet (2.67 miles) of water mains, with
construction being scheduled in two (2) phases.
- Phase 1 will be constructed in 2014, replacing the existing mains from the Northview Tank to
Burns Road with polywrapped 8" ductile iron pipe. A total of 9,640 lineal feet of pipe will be
installed during this phase at an estimated cost of $1,540,000.
- Phase 2 will be constructed in 2015, replacing the existing mains from the Town -City boundary
to the Northview Tank with polywrapped 8" ductile iron pipe. A total of 4,460 lineal feet of pipe
will be installed during Phase 2 at an estimated cost of $760,000.
The $2,300,000 estimated cost of this project will be funded by issuing new long-term debt in fiscal
years 2014 and 2015.
Contractual Services increase to $2,361,140 in 2014; an increase of $93,500 or 4.1% over the 2013 total
of $2,267,640. Contractual services represent 43.4% of the Water Fund's total budget for 2014.
• The budget for the $18,740 Water Quality Monitoring Program remains in the Water Fund for 2014.
This program was found in the General Part -Town Fund in years prior to 2013.
• The budgets for Common Water Supply will total $2,079,000 in 2014, an increase of $85,000 or
4.3% over the 2013 total of $1,994,000. This increase is due in part to Bolton Point's rate increase
for treated water from $4.00/1000 gallons in 2013 to $4.08/1000 gallons in 2014.
6-2
Equipment/Capital Outlay is budgeted for $101,925 in 2014, decreasing from the $102,000 total budgeted
in 2013. Equipment/Capital Outlay represents only 1.9% of the Water Fund's total budget for 2014.
• $95,550 is budgeted for the replacement of existing vehicles and heavy equipment.
• $6,375 is budgeted for the purchase of new equipment.
The budgeted total for Interfund Transfers increases to $679,415 in 2014 from a budgeted total of
$613,917 in 2013. Interfund Transfers consist of the following items:
• $191,500 to the General Fund for the cost of shared services paid from the General Fund. This is a
$3,700 or 2.0% increase over the $187,800 transferred in 2013.
• $5,000 to fund the Risk Retention Fund. This is the same amount budgeted in 2013.
• $482,915 to the Debt Service Fund to pay principal and interest on outstanding long-term debt.
This is an increase of $61,798, or 14.7% over the prior year. This increase is due to debt service
payments beginning in 2014 on the Public Improvement (Serial) Bonds issued in 2013.
REVENUES:
The following table shows the Water Fund's total budgeted revenues by source for Fiscal Year 2014 and
each of the five previous years:
REVENUES
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET
2013
BUDGET
2014
Property Tax/ Assessment
$ 696,839
$ 693,696
$ 689,645
$ 732,583
$ 758,212
$ 764,924
Water Sales
1,695,677
1,963,000
2,011,039
2,360,000
2,900,000
3,020,000
Other Revenues
27,800
26,500
47,500
31,300
28,000
27,000
Proceeds of Obligations
2,250,000
3,160,000
2,500,000
1,200,000
600,000
2,050,000
Use of Fund Balance
142,087
(210,816)
531,451
(158,153)
(270,075)
417,274
TOTAL REVENUES:
$ 4,812,403
$ 5,632,380
$ 5,779,635
$ 4,165,730
$ 4,016,137
$ 5,444,650
Revenues are budgeted to increase from $4,286,212 in 2013 to $5,861,924 in 2014. This is largely due
to the increase in proceeds to be received from issuing new long-term debt in 2014. Fund equity in the
Water Fund is budgeted to increase by $417,274 in 2014.
• Revenue from Metered Water Sales is budgeted to increase $120,000 or 4.1%, increasing from
$2,900,000 in 2013 to $3,020,000 in 2014. Metered water sales represent 51.5% of total budgeted
revenues in the Water Fund for 2014.
- The Town will increase the water rate charged to our customers from $5.84/1000 gallons in
2013 to $5.99/1000 gallons, an increase of 2.6%, in 2014. This increase was made necessary
partly by the increased cost for water charged by Bolton Point.
- The minimum quarterly utility bill (includes water and sewer charges) will increase from $92.00
in 2013 to $93.90 in 2014, an increase of $1.90 per quarter or 2.1 %.
• The Water Benefit Assessment Charge is budgeted to remain at $95.00/unit in 2014. Revenues
from the water benefit assessment charge total $756,924 for 2014, and are used to pay for capital
projects and debt service expense.
• The Ad Valorem property tax is budgeted to remain at $8,000 in 2014.
• $2,050,000 is budgeted to be received from issuing new long-term debt in 2014. This will be used
to pay the costs for the Christopher Circle Water Tank Replacement and Coddington Road Water
Main Improvements capital projects.
• Fund balance is budgeted to increase by $417,274 in 2014. Revenues and other sources total
$5,444,650 for Fiscal Year 2014.
6-3
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues. Water sales remain
the primary revenue source for the Water Fund.
Town of Ithaca
Water Fund
Budgeted Revenues
Fiscal Year2014
$5,444,650
Water Sales
52%
Property Tax /
Assessment
13%
`.. Other Revenues
r <1%
Proceeds ofJ
Obligations
35%
As of the close of Fiscal Year 2013, the total fund balance of the Water Fund amounted to approx.
$1,633,344. Of this total, $14,206 was reserved, leaving a total of $1,619,138 in unreserved fund
balance. This unreserved fund balance represents 29.7% of 2014 appropriations in the Water Fund,
SOUTHERN CAYUGA LAKE INTERMUNICIPAL WATER COMMISSION:
The Southern Cayuga Lake Intermunicipal Water Commission (SCLIWC or Bolton Point) is a joint venture
involving the Towns of Ithaca, Dryden and Lansing, and the Villages of Cayuga Heights and Lansing.
This joint venture was formed to produce drinking water for the residents of the member municipalities.
SCLIWC operates a 9,000,000 gallon per day capacity water treatment plant located on the east shore of
Cayuga Lake at Bolton Point.
The joint venture operates under terms of an original agreement dated March 1, 1977 and has been
amended several times, the last of which is dated January 1, 2014.
SCLIWC's executive body consists of ten members, two members being appointed by each
municipality. At least one member from each municipality shall be an elected official from the
governing body. The Treasurer of SCLIWC is the Town of Ithaca's Supervisor.
• The Town of Ithaca owns a majority (51.87%) of the SCLIWC and must adopt its annual budget and
any subsequent amendments.
The executive body has established charges at rates intending to be self-sustaining to cover all
operating costs and debt service. Any shortfall in revenues produced by such charges will
ultimately be provided by contributions from the participants.
Detailed expenditure and revenue schedules for the Water Fund are shown on pages 6-5 through 6-9, an
analysis of current and future water benefit assessment fees is presented on page 6-10, and a summary
of current and past water and sewer rates is shown on page 6-11.
6-4
TOWN OF ITHACA
WATER FUND
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
F1320.401 AUDITING SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
F1420.402 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - LEGAL SERVICES
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
F1650.415 TELEPHONES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
F1660.404 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL STOREROOM
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
F1670.405 COPIER PAPER
F1670.408 POSTAGE
F1670.437 XEROX PRINTERS/COPIERS
F1670.438 PRINTER/COPIER SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL - CENTRAL PRINT & MAIL
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
F1680.291 HARDWARE & EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
F1680.400
CONTRACTUAL
F1680.490
NETWORK SUPPORT
F1680.491
HARDWARE & EQUIPMENT
F1680.492
SOFTWARE
F1680.494
MAINTENANCE & REPAIRS
F1680.497
TOOLS & SUPPLIES
4,180
TOTAL CONTRACTUAL EXPENSE
TOTAL - INFORMATION TECHNOLOGY
SPECIAL ITEMS
CONTRACTUAL EXPENSE
F1910.439 LIABILITY INSURANCE
TOTAL CONTRACTUAL EXPENSE
TOTAL - SPECIAL ITEMS
BUDGET EXPENDED BUDGET
2012 2012 2013
2014 BUDGET
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
3,900 4,150 4,250 3,650 4,000 4,000
3,900 4,150 4,250 3,650 4,000 4,000
3,900 4,150 4,250 3,650 4,000 4,000
7,000 2,083 7,000 2,488 7,000 7,000
7,000 2,083 7,000 2,488 7,000 7,000
7,000 2,083 7,000 2,488 7,000 7,000
375 0 400 0 400 400
375 0 400 0 400 400
375 0 400 0 400 400
400 908 500 559 500 500
400 908 500 559 500 500
400 908 500 559 500 500
700
0
500
390
500
500
100
230
100
0
150
150
5,850
4,180
5,500
3,964
4,000
4,000
450
37
400
0
100
100
7,100
4,447
6,500
4,354
4,750
4,750
7,100
4,447
6,500
4,354
4,750
4,750
4,550 4,809 0 0 0 0
4,550 4,809 0 0 0 0
7,685
3,781
7,400
4,659
10,750
10,750
3,135
2,498
3,250
1,893
2,350
2,350
250
590
1,000
1,268
2,000
2,000
4,000
4,820
0
278
750
750
350
295
350
376
200
200
250
0
250
190
200
200
15,670
11,983
12,250
8,664
16,250
16,250
20,220
16,791
12,250
8,664
16,250
16,250
28,000 17,523 20,000 14,777 20,000 20,000
28,000 17,523 20,000 14,777 20,000 20,000
28,000 17,523 20,000 14,777 20,000 20,000
TOTAL - GENERAL GOVERNMENT SUPPORT 66,995 45,902 50,900 34,491 52,900 52,900
6-5
APPROPRIATIONS:
TOTAL - TRANSMISSIONIDISTRIBUTION 1,727,410 698,899 1,231,180 622,430 2,474,925 2,474,925
6-6
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT
ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
HOME AND COMMUNITY SERVICES
WATER ADMINISTRATION
PERSONAL SERVICES
F8310.100
REGULAR
39,100
39,138
39,900
40,945
40,700
40,700
TOTAL PERSONAL SERVICES
39,100
39,138
39,900
40,945
40,700
40,700
CONTRACTUAL EXPENSE
F8310.480
WATER QUALITY MONITORING PROGRAM
0
0
18,740
18,740
18,740
18,740
TOTAL CONTRACTUAL EXPENSE
0
0
18,740
18,740
18,740
18,740
TOTAL - WATER ADMINISTRATION
39,100
39,138
58,640
59,685
59,440
59,440
TRANSMISSIONIDISTRIBUTION
PERSONAL SERVICES
F8340.100
REGULAR
2,600
18,873
2,700
32,883
2,700
2,700
F8340.101
LABOR
52,860
85,429
54,480
102,139
91,800
91,800
F8340.102
OVERTIME
18,000
16,151
18,000
19,810
18,000
18,000
TOTAL PERSONAL SERVICES
73,460
120,454
75,180
154,832
112,500
112,500
EQUIPMENT/CAPITAL OUTLAY
F8340.200
CAPITAL EQUIPMENT
10,000
8,016
0
0
0
0
F8340.270
VEHICLES / VANS
0
0
0
0
0
0
F8340.271
HEAVY-DUTY TRUCK
0
0
0
0
0
0
F8340.272
MEDIUM -DUTY TRUCK
0
0
0
0
0
0
F8340.273
LIGHT-DUTY TRUCK
17,100
14,254
24,750
20,758
18,750
18,750
F8340.274
LOADERS & BACKHOES
0
0
0
0
6,300
6,300
F8340.275
EXCAVATING EQUIPMENT
39,300
38,933
15,000
12,965
37,500
37,500
F8340.276
PARK & TURF EQUIPMENT
11,850
10,655
9,000
8,988
11,250
11,250
F8340.277
LEAF & BRUSH EQUIPMENT
13,500
10,826
13,500
11,036
5,250
5,250
F8340.278
SPECIALTY EQUIPMENT
11,250
8,850
37,500
27,042
6,375
6,375
F8340.279
MISCELLANEOUS EQUIPMENT
0
0
2,250
1,480
16,500
16,500
TOTAL EQUIPMENT/CAPITAL OUTLAY
103,000
91,534
102,000
82,269
101,925
101,925
CONTRACTUAL EXPENSE
F8340.400
CONTRACTUAL
2,500
2,276
2,500
2,100
2,500
2,500
F8340.403
CONSULTING SERVICES
0
0
0
3,300
0
0
F8340.410
CONFERENCES & MILEAGE
600
66
600
125
600
600
F8340.415
TELEPHONES
3,000
1,984
3,000
3,187
3,000
3,000
F8340.420
DUES & PUBLICATIONS
450
0
450
0
400
400
F8340.440
PERSONAL PROTECTIVE EQUIPMENT
2,000
1,992
2,000
1,962
2,000
2,000
F8340.447
ELECTRICITY
65,000
57,730
65,000
60,409
65,000
65,000
F8340.450
PETROLEUM PRODUCTS
15,000
13,673
15,000
15,771
17,500
17,500
F8340.451
VEHICLE MAINTENANCE
10,000
10,869
10,000
9,927
10,000
10,000
F8340.459
TOOLS & EQUIPMENT
2,400
3,200
3,900
3,884
8,000
8,000
F8340.470
LINE REPAIRS
31,000
22,392
31,000
22,213
31,000
31,000
F8340.471
SCHEDULED LINE MAINTENANCE
40,000
35,491
40,000
42,048
40,000
40,000
F8340.475
WATER TANK MAINTENANCE
15,000
11,917
15,000
10,788
15,000
15,000
F8340.476
PUMP STATION MAINTENANCE
14,000
7,172
14,000
3,840
14,000
14,000
F8340.479
REFUNDS
0
712
1,550
1,454
1,500
1,500
F8340.488
EASEMENTS
0
0
0
0
0
0
TOTAL CONTRACTUAL EXPENSE
200,950
169,475
204,000
181,008
210,500
210,500
CAPITAL PROJECTS
F8340.500
CAPITAL PROJECTS
0
0
0
0
0
0
F8340.541
NORTHVIEW WATER TANK REPLACEMENT
450,000
0
0
0
0
0
F8340.542
DANBY ROAD WATER TANK REPLACEMENT
450,000
0
0
0
0
0
F8340.543
HUNGERFORD HILL WATER TANK REHAB.
300,000
234,220
0
0
0
0
F8340.544
CHRISTOPHER CIRCLE WATER TANK REPL
0
0
0
0
850,000
850,000
F8340.551
PENNY LANE WATER MAIN REPLACEMENT
150,000
83,216
0
4,346
0
0
F8340.552
DANBY ROAD WATER MAIN REPLACEMENT
0
0
600,000
0
0
0
F8340.553
W KING RD WATER MAIN REPLACEMENT
0
0
250,000
199,975
0
0
F8340.554
CODDINGTON ROAD WATER MAIN REPL.
0
0
0
0
1,200,000
1,200,000
TOTAL CAPITAL PROJECTS
1,350,000
317,436
850,000
204,320
2,050,000
2,050,000
TOTAL - TRANSMISSIONIDISTRIBUTION 1,727,410 698,899 1,231,180 622,430 2,474,925 2,474,925
6-6
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
COMMON WATER SUPPLY
NYS RETIREMENT
16,000
14,538
19,500
20,791
30,000
CONTRACTUAL EXPENSE
F9030.800
SOCIAL SECURITY
8,650
9,347
8,850
11,168
F8350.472 SCLIWC WATER CHARGES
1,530,000
1,627,295
1,965,000
1,876,774
2,050,000
2,050,000
F8350.473 CITY OF ITHACA WATER
20,000
24,971
20,000
25,991
20,000
20,000
F8350.474 FOREST HOME WATER
8,500
8,443
9,000
8,886
9,000
9,000
TOTAL CONTRACTUAL EXPENSE
1,558,500
1,660,710
1,994,000
1,911,651
2,079,000
2,079,000
TOTAL -COMMON WATER SUPPLY
1,558,500
1,660,710
1,994,000
1,911,651
2,079,000
2,079,000
TOTAL - HOME AND COMMUNITY SERVICES
3,325,010
2,398,747
3,283,820
2,593,767
4,613,365
4,613,365
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
184,115
187,800
187,800
191,500
191,500
3,100
F9010.800
NYS RETIREMENT
16,000
14,538
19,500
20,791
30,000
30,000
F9030.800
SOCIAL SECURITY
8,650
9,347
8,850
11,168
11,800
11,800
F9040.800
WORKERS COMPENSATION
6,000
4,431
6,300
5,392
7,500
7,500
F9045.800
LIFE INSURANCE
200
220
200
244
300
300
F9050.800
UNEMPLOYMENT INSURANCE
2,000
517
2,000
340
2,200
2,200
F9055.800
DISABILITY INSURANCE
100
84
100
89
120
120
F9056.800
DISABILITY INSURANCE - LONG-TERM
500
0
0
0
0
0
F9060.800
GROUP HEALTH INSURANCE
26,700
27,120
30,500
30,096
47,000
47,000
F9060.801
FLEXIBLE SPENDING PLAN
50
27
50
27
50
50
F9062.800
POST HEALTH INSURANCE
0
0
0
0
0
0
TOTAL - EMPLOYEE BENEFITS
60,200
56,284
67,500
68,146
98,970
98,970
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
F9901.901 TRANSFER TO GENERAL FUND
F9901.904 TRANSFER TO RISK RETENTION FUND
F9901.907 TRANSFER TO DEBT SERVICE FUND
TOTAL - TRANSFERS TO OTHER FUNDS
TRANSFERS TO CAPITAL FUNDS
F9950.900 TRANSFER TO CAPITAL PROJECT
TOTAL - TRANSFERS TO CAPITAL FUNDS
184,115
184,115
187,800
187,800
191,500
191,500
3,100
3,100
5,000
5,000
5,000
5,000
526,310
526,310
421,117
421,117
482,915
482,915
713,525
713,525
613,917
613,917
679,415
679,415
0 3,723 0 0 0 0
0 3,723 0 0 0 0
TOTAL - INTERFUND TRANSFERS 713,525 717,248 613,917 613,917 679,415 679,415
TOTAL APPROPRIATIONS 4,165,730 3,218,181 4,016,137 3,310,321 5,444,650 5,444,650
6-7
TOWN OF ITHACA
WATER FUND
SUMMARY OF APPROPRIATIONS:
2014 BUDGET
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
FUNCTION/CLASS DESCRIPTION 2012 2012 2013 2013 2014 2014
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL - GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
TRANSPORTATION
CULTURE AND RECREATION
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL - HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY FUNCTION
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY CLASS
0
0
0
0
0
0
4,550
4,809
0
0
0
0
62,445
41,094
50,900
34,491
52,900
52,900
0
0
0
0
0
0
66,995
45,902
50,900
34,491
52,900
52,900
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
112,560
159,592
115,080
195,778
153,200
153,200
103,000
91,534
102,000
82,269
101,925
101,925
1,759,450
1,830,185
2,216,740
2,111,400
2,308,240
2,308,240
1,350,000
317,436
850,000
204,320
2,050,000
2,050,000
3,325,010
2,398,747
3,283,820
2,593,767
4,613,365
4,613,365
60,200
56,284
67,500
68,146
98,970
98,970
713,525
717,248
613,917
613,917
679,415
679,415
4,165,730
3,218,181
4,016,137
3,310,321
5,444,650
5,444,650
112,560
159,592
115,080
195,778
153,200
153,200
107,550
96,343
102,000
82,269
101,925
101,925
1,821,895
1,871,279
2,267,640
2,145,891
2,361,140
2,361,140
1,350,000
317,436
850,000
204,320
2,050,000
2,050,000
60,200
56,284
67,500
68,146
98,970
98,970
713,525
717,248
613,917
613,917
679,415
679,415
4,165,730
3,218,181
4,016,137
3,310,321
5,444,650
5,444,650
6-8
TOWN OF ITHACA
WATER FUND 2014 BUDGET
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
F1031 WATER -AD VALOREM
F1032 WATER BENEFIT UNITS
TOTAL - REAL PROPERTY TAXES
DEPARTMENTAL INCOME
F2142 METERED WATER SALES
F2144 WATER SERVICE CHARGES
F2148 PENALTIES & ASSESSMENTS
TOTAL -DEPARTMENTAL INCOME
INTERGOVERNMENTAL CHARGES
F2378 SERVICES TO OTHER GOVERNMENTS
TOTAL - INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
F2401 INTEREST
TOTAL - USE OF MONEY AND PROPERTY
SALE OF PROPERTY/COMPENSATION FOR LOSS
F2680 INSURANCE RECOVIERIES
TOTAL - SALE OF PROPERTY/COMPENSATION FOR LOS
MISCELLANEOUS LOCAL SOURCES
F2701 REFUND OF PRIOR YEARS
F2770 OTHER UNCLASSIFIED REVENUE
TOTAL - MISCELLANEOUS LOCAL SOURCES
INTERFUND TRANSFERS
F5031/1-1 TRANSFER FROM CAPITAL PROJECTS
TOTAL - INTERFUND TRANSFERS
PROCEEDS OF OBLIGATIONS
F5710 PROCEEDS FROM SERIAL BONDS
TOTAL - PROCEEDS OF OBLIGATIONS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
7,500
7,500
8,000
8,000
8,000
8,000
725,083
725,083
750,212
757,360
756,924
756,924
732,583
732,583
758,212
765,360
764,924
764,924
2,360,000
2,619,251
2,900,000
2,778,816
3,020,000
3,020,000
10,000
13,309
10,000
24,444
10,000
10,000
17,500
21,608
15,000
21,442
15,000
15,000
2,387,500
2,654,169
2,925,000
2,824,703
3,045,000
3,045,000
0
546
0
761
0
0
0
546
0
761
0
0
3,800
2,072
3,000
1,800
2,000
2,000
3,800
2,072
3,000
1,800
2,000
2,000
0 994
0 994
0 0 0
0 0 0
0
0
0 0 0 -246 0 0
0 160 0 5,807 0 0
0 160 0 5,561 0 0
0 30,167 0 0 0 0
0 30,167 0 0 0 0
1,200,000
0
600,000
0
2,050,000
2,050,000
1,200,000
0
600,000
0
2,050,000
2,050,000
4,323,883
3,420,692
4,286,212
3,598,185
5,861,924
5,861,924
-158,153
-202,511
-270,075
-287,865
-417,274
-417,274
TOTAL REVENUES & OTHER SOURCES 4,165,730 3,218,181 4,016,137 3,310,321 5,444,650 5,444,650
6-9
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WATER AND SEWER RATES
PER 1000 GALLONS OF WATER CONSUMPTION
YEAR
BOLTON
POINT
TOWN OF ITHACA
WATER SEWER
MINIMUM
CHARGE
2014
$ 4.08
$ 5.99
$ 4.25
$ 93.90
2013
4.00
5.84
4.20
92.00
2012
3.15
4.99
4.19
83.42
2011
2.87
4.70
3.81
77.48
2010
2.65
4.32
2.20
60.80
2009
2.58
4.25
2.20
60.10
2008
2.32
3.55
2.20
53.10
2007
2.21
3.44
2.20
52.00
2006
2.21
3.44
2.20
52.00
2005
2.21
3.44
2.20
52.00
2004
2.04
3.20
2.20
49.60
2003
1.79
2.95
2.20
47.10
2002
1.79
2.95
2.20
47.10
2001
1.79
2.95
2.20
47.10
2014
$ 0.08
$ 0.15
$ 0.05
$ 1.90
INCREASE
2.0%
2.6%
1.2%
2.1%
2013
$ 0.85
$ 0.85
$ 0.01
$ 8.58
INCREASE
27.0%
17.0%
0.2%
10.3%
2012 $ 0.28 $ 0.29 $ 0.38 $ 5.94
INCREASE 9.8% 6.2% 10.0% 7.7%
2011
$ 0.22
$ 0.38
$ 1.61
$ 16.68
INCREASE
8.3%
8.8%
73.2%
27.4%
6-11
S.W R
Frl IJND
SEWER FUND
The Sewer Fund is established by law to account for revenues derived from charges for sewer usage and
benefit assessments, and the application of such revenues toward related operating expenses and debt
retirement. Operations accounted for in the Sewer Fund include General Government Support, Sewer
Administration, Sanitary Sewers (sewage collection and transmission), and Joint Sewer Projects. The
basis of accounting and record keeping of financial resources and expenditures is the same as the
General Townwide Fund.
EXPENDITURES:
Total expenditures for the Sewer Fund are budgeted at $2,592,370 for Fiscal Year 2014, or 11.5% of the
total Town budget. This is a $115,830 or 4.7% increase from the prior year budget of $2,476,540. The
following table shows total budgeted expenditures by class for Fiscal Year 2014 and each of the five prior
years:
EXPENDITURES
BUDGET
BUDGET BUDGET
BUDGET
BUDGET
BUDGET
2009
2010 i 2011
2012
2013
1 2014
Personal Services
i $ 78,240
$ 43,340
' $ 70,164
$ 71,440
$ 73,2201
$ 72,700
Employee Benefits
i 42,520
20,200
39,300
42,510
48,120
49,670
Contractual Services
1,424,833
1,524,803
1,421,829
1,685,025
1,677,200
1,783,750
Capital Projects
350,000
400,000
400,000
375,000
430,000
450,000
EquipmenttCapital Outlay
32,750
15,000
18,050
76,550
83,000
67,950
Interfund Transfers
259,766
280,633
282,324
160,000
165,000
168,300
TOTAL EXPENDITURES:
$ 2,188,109
$ 2,283,976
$ 2,231,667
$ 2,410 525
$ 2,476,540
$ 2 592,370
The following chart shows the breakdown for Fiscal Year 2014 budgeted expenditures. Capital projects
and contractual services together account for over 86% of the expenditures of the Sewer Fund.
Town of Ithaca
Sewer Fund
Budgeted Expenditures
Fiscal Year 2014
$2,592,370
Contractual
Services
69%
Employee
Benefits
2%
Personal.
Services
° Capital Projects
3 o Interfund. Equipment/
Transfers Capital Outlay 17%
6% 3%
The budgeted total for Personnel Costs increases to $122,370 in 2014 from a budgeted total of $121,340
in 2013, an increase of $1,030 or 0.8%. Personnel costs represent 4.7% of the Sewer Fund's total
budget.
• Personal Services (employee salaries and wages) decreases from $73,220 in 2013 to $72,700 in
2014.
• The budgeted total for Employee Benefits increases from $48,120 in 2013 to a budgeted total of
$49,670 in 2014, an increase of $1,550 or 3.1 %.
- Payments for employee retirement are budgeted for $15,000 in 2014, an increase of $1,000 or
7.1% from the $14,000 total budgeted in 2013.
- Payments for employee health insurance are budgeted for $24,100 in 2014, an increase of
$600 or 2.6% over the $23,500 total budgeted in 2013.
Capital Projects budget increases $50,000 or 12.5%, moving from $400,000 budgeted in 2013 to
$450,000 in 2014. Capital Projects represent 17.4% of the Sewer Fund's total budget for 2014. Capital
projects budgeted in 2014 include:
• Sewer Rehabilitation - This is a maintenance project to eliminate water infiltration into the sewer
mains and reduce blockages. Selected sewer mains will first be thoroughly cleaned, and then slip -
lined with cured in-place plastic pipe. This project is estimated to cost $100,000 and will be funded
from current year revenues.
• Manhole Rehabilitation - This is a maintenance project to reduce water infiltration into manholes,
rebuild inverts and reduce blockages. This project will be budgeted for $50,000 and will be funded
from current year revenues.
• Jointly Owned Interceptors - Interceptor sewers carry sewage from the Town through the City of
Ithaca for treatment at the Ithaca Area Wastewater Treatment Plant, located at the southern end of
Cayuga Lake. These sewer lines are jointly owned with the City, and the Town is responsible for a
portion of the maintenance and replacement costs of these lines. These sewer lines are in the
process of being upgraded and improved to maintain sufficient capacity for existing and future
sewage flows. The proposed work plan will result in the replacement of several thousand feet of
sewer line each year. The City of Ithaca and the Town of Ithaca must initially approve all capital
projects and related expenditures before any construction can take place. $300,000 has been
budgeted in 2014 for this work, which will also be funded from current year revenue.
Contractual Services increase to $1,783,750 in 2014; an increase of $106,550 or 6.4% over the 2013
total of $1,677,200. Contractual services represent 68.8% of the Sewer Fund's total budget for 2014.
• $1,150,000 is budgeted for sewage treatment at the Ithaca Area Wastewater Treatment Plant.
$210,000 is budgeted for the treatment of sewage which flows to the Cayuga Heights Wastewater
Treatment Plant.
• $50,000 is budgeted to pay the Town portion for operating and maintenance expenses of jointly -
owned interceptor sewers.
Equipment/Capital Outlay is budgeted for $67,950 in 2014, decreasing from the $83,000 total budgeted in
2013. Equipment/Capital Outlay represents only 2.6% of the Sewer Fund's total budget for 2014.
• $63,700 is budgeted for the replacement of existing vehicles and heavy equipment.
• $4,250 is budgeted for the purchase of new equipment.
The budgeted total for Interfund Transfers increases to $168,300 in 2014 from a budgeted total of
$165,000 in 2013. Interfund Transfers consist of the following items:
• $163,300 to the General Fund for the cost of shared services paid from the General Fund. This is a
$3,300 or 2.1 % increase over the $160,000 transferred in 2013.
• $5,000 to fund the Risk Retention Fund. This is the same amount budgeted in 2013.
7-2
REVENUES:
The following table shows the Sewer Fund's total budgeted revenues by source for Fiscal Year 2014 and
each of the five previous years:
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues. Sewer rents remain
the primary revenue source, providing 80% of revenues for the Sewer Fund.
Town of Ithaca
Sewer Fund
Budgeted Revenues
Fiscal Year2014
$2,592,370
Sewer Rents
' 80%
r
Property Tax
Assessment
8% Use of Fund �. _ Other Revenues
Balance 1%
11%
Revenues are budgeted to increase from $2,274,169 in 2013 to $2,309,669 in 2014. The Sewer Fund is
budgeted to use $282,701 in fund equity in 2014 to balance the budgeted excess of expenditures over
revenues.
• Revenue from Sewer Rents is budgeted to increase $35,000 or 1.7%, increasing from $2,065,000
in 2013 to $2,100,000 in 2014. Sewer rents represent 80.0% of total budgeted revenues in the
Sewer Fund for 2014.
- The Town will increase the sewer rate charged to our customers from $4.20/1000 gallons in
2013 to $4.25/1000 gallons, an increase of 1.2%, in 2014.
- The minimum quarterly utility bill (includes water and sewer charges) will increase from $92.00
in 2013 to $93.90 in 2014, an increase of $1.90 per quarter or 2.1 %.
• The Sewer Benefit Assessment Charge is budgeted to remain at $25.00/unit in 2014. Revenues
from the sewer benefit assessment charge total $188,669 for 2014, and are used to pay for capital
projects and debt service expense.
7-3
BUDGET
BUDGET
BUDGET 1
BUDGET
BUDGET�BUDGET
REVENUES
2009
2010
2011
2012
2013
2014
Property Tax I Assessment
$ 153,219
$ 152,104
$ 152,104
$ 201,343
$ 197,669
$ 197,669
Sewer Rents
1,418,000
1,630,226
1,630,2261
2,110,000
2,065,000
2,100,000
Other Revenues
64,284
15,000
15,000
11,000
11,500
12,000
Use of Fund Balance
552,60_6
486,646
434,337
88.1821
202,371
282,701
TOTAL REVENUES:
$ 2,186,109
$ 2,283,976
$ 2,231,6674$
2,410,525
$ 2,476,540
$ 2,592,370
1
The following chart shows the breakdown for Fiscal Year 2014 budgeted revenues. Sewer rents remain
the primary revenue source, providing 80% of revenues for the Sewer Fund.
Town of Ithaca
Sewer Fund
Budgeted Revenues
Fiscal Year2014
$2,592,370
Sewer Rents
' 80%
r
Property Tax
Assessment
8% Use of Fund �. _ Other Revenues
Balance 1%
11%
Revenues are budgeted to increase from $2,274,169 in 2013 to $2,309,669 in 2014. The Sewer Fund is
budgeted to use $282,701 in fund equity in 2014 to balance the budgeted excess of expenditures over
revenues.
• Revenue from Sewer Rents is budgeted to increase $35,000 or 1.7%, increasing from $2,065,000
in 2013 to $2,100,000 in 2014. Sewer rents represent 80.0% of total budgeted revenues in the
Sewer Fund for 2014.
- The Town will increase the sewer rate charged to our customers from $4.20/1000 gallons in
2013 to $4.25/1000 gallons, an increase of 1.2%, in 2014.
- The minimum quarterly utility bill (includes water and sewer charges) will increase from $92.00
in 2013 to $93.90 in 2014, an increase of $1.90 per quarter or 2.1 %.
• The Sewer Benefit Assessment Charge is budgeted to remain at $25.00/unit in 2014. Revenues
from the sewer benefit assessment charge total $188,669 for 2014, and are used to pay for capital
projects and debt service expense.
7-3
• The Ad Valorem property tax is budgeted to remain at $9,000 in 2014.
• $282,701 in fund balance has been appropriated for 2014 to balance revenues with expenditures.
Revenues and other sources total $2,592,370 for Fiscal Year 2014.
As of the close of Fiscal Year 2013, the total fund balance of the Sewer Fund amounted to approx.
$1,629,389. Of this total, $313,069 was reserved for various purposes, leaving a total of $1,316,320 in
unreserved fund balance. This unreserved fund balance represents 50.8% of 2014 appropriations.
ITHACA AREA WASTEWATER TREATMENT PLANT:
The Ithaca Area Wastewater Treatment Plant (IAWWTP) is a joint venture involving the City of Ithaca and
the Towns of Ithaca and Dryden. This joint venture was formed for the treatment of wastewater. The joint
venture operates under terms of an original agreement dated December 22, 1981 and has been
amended several times, the last of which is dated December 31, 2003.
• The Special Joint Committee (governing body) of the IAWWTP consists of eight members; four
from the City of Ithaca, three from the Town of Ithaca, and one from the Town of Dryden. The City
of Ithaca operates the plant and has custody of the joint activity money.
• Capital costs allocated to the Town of Ithaca are 40.69% of the total.
The governing body has established charges at rates intending to be self-sustaining to cover all
operating costs and debt service. Any shortfall in revenues produced by such charges is to be
provided by equal share contributions from the participants.
Construction of the treatment plant began in 1984 and was completed in 1986. Over the past several
years there have been several projects designed to upgrade the plant's facilities to increase capacity,
comply with current regulations, and improve the energy efficiency of the plant. Some of these projects
are on-going.
Detailed expenditure and revenue schedules for the Water Fund are shown on pages 7-5 through 7-9, an
analysis of current and future water benefit assessment fees is presented on page 7-10, and a summary
of current and past water and sewer rates is shown on page 7-11.
7-4
TOWN OF ITHACA
SEWER FUND
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
G1320.401 AUDITING SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
G1420.402 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL - LEGAL SERVICES
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
G1650.415 TELEPHONE
TOTAL CONTRACTUAL EXPENSE
BUDGET EXPENDED BUDGET
2012 2012 2013
2014 BUDGET
PROJECTED RECOMMENDED BUDGET
2013 2014 2014
2,700 2,950 3,050 2,650 3,000 3,000
2,700 2,950 3,050 2,650 3,000 3,000
2,700 2,950 3,050 2,650 3,000 3,000
5,000 1,959 5,000 1,060 5,000 5,000
5,000 1,959 5,000 1,060 5,000 5,000
5,000 1,959 5,000 1,060 5,000 5,000
250 0 250 7 250 250
250 0 250 7 250 250
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 250
250
250 250
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
G1660.404 GENERAL OFFICE SUPPLIES
400
907
500
559
500
500
TOTAL CONTRACTUAL EXPENSE
400
907
500
559
500
500
TOTAL - CENTRAL STOREROOM
400
907
500
559
500
500
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
G1670.405 COPIER PAPER
700
0
500
390
500
500
G1670.408 POSTAGE
100
42
100
65
150
150
G1670.437 XEROX PRINTERS/COPIERS
5,855
4,180
7,200
3,964
4,000
4,000
G1670.438 PRINTERICOPIER SUPPLIES
450
37
400
0
100
100
TOTAL CONTRACTUAL EXPENSE
7,105
4,259
8,200
4,419
4,750
4,750
TOTAL - CENTRAL PRINT & MAIL
7,105
4,259
8,200
4,419
4,750
4,750
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
G1680.291 HARDWARE & EQUIPMENT
4,550
4,809
0
0
0
0
TOTAL EQUIPMENT/CAPITAL OUTLAY
4,550
4,809
0
0
0
0
CONTRACTUAL EXPENSE
G1680.400 CONTRACTUAL
7,685
3,781
7,700
4,659
10,750
10,750
G1680.490 NETWORK SUPPORT
3,135
2,498
3,500
1,893
2,350
2,350
G1680.491 HARDWARE & EQUIPMENT
250
590
1,000
1,268
2,000
2,000
G1680.492 SOFTWARE
4,000
4,820
0
278
750
750
G1680.494 MAINTENANCE & REPAIRS
350
295
350
376
200
200
G1680.497 TOOLS & SUPPLIES
250
0
250
190
200
200
TOTAL CONTRACTUAL EXPENSE
15,670
11,983
12,800
8,664
16,250
16,250
TOTAL - INFORMATION TECHNOLOGY
20,220
16,791
12,800
8,664
16,250
16,250
SPECIAL ITEMS
CONTRACTUAL EXPENSE
G1910.439 LIABILITY INSURANCE
15,000
10,822
13,000
11,702
13,000
13,000
TOTAL CONTRACTUAL EXPENSE
15,000
10,822
13,000
11,702
13,000
13,000
TOTAL- SPECIAL ITEMS
15,000
10,822
13,000
11,702
13,000
13,000
TOTAL - GENERAL GOVERNMENT SUPPORT
50,675
37,689
42,800
29,060
42,750
42,750
7-5
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
HOME AND COMMUNITY SERVICES
SEWER ADMINISTRATION
PERSONAL SERVICES
G8110.100 REGULAR
TOTAL PERSONAL SERVICES
TOTAL - SEWER ADMINISTRATION
SANITARY SEWERS
PERSONAL SERVICES
G8120.100 REGULAR
G8120.101 REGULAR
G8120.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
G8120.200
CAPITAL EQUIPMENT
G8120.270
VEHICLES / VANS
G8120.271
HEAVY-DUTY TRUCK
G8120.272
MEDIUM -DUTY TRUCK
G8120.273
LIGHT-DUTY TRUCK
G8120.274
LOADERS & BACKHOES
G8120.275
EXCAVATING EQUIPMENT
G8120.276
PARK & TURF EQUIPMENT
G8120.277
LEAF & BRUSH EQUIPMENT
G8120.278
SPECIALTY EQUIPMENT
G8120.279
MISCELLANEOUS EQUIPMENT
46,200
TOTAL EQUIPMENT/CAPITAL OUTLAY
25,500 22,640 26,000 24,526 26,500 26,500
25,500 22,640 26,000 24,526 26,500 26,500
25,500 22,640 26,000 24,526 26,500 26,500
7,700
20,667
7,900
22,626
8,000
8,000
35,240
18,925
36,320
19,825
35,200
35,200
3,000
3,737
3,000
4,005
3,000
3,000
45,940
43,328
47,220
46,457
46,200
46,200
10,000
8,016
15,000
13,604
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11,400
9,503
16,500
13,839
12,500
12,500
0
0
0
0
4,200
4,200
26,200
25,956
10,000
8,644
25,000
25,000
7,900
7,104
6,000
5,992
7,500
7,500
9,000
7,217
9,000
7,358
3,500
3,500
7,500
5,900
25,000
18,028
4,250
4,250
0
0
1,500
987
11,000
11,000
72,000
63,695
83,000
68,450
67,950
67,950
CONTRACTUAL EXPENSE
G8120.400
CONTRACTUAL
2,500
2,232
2,500
1,942
2,500
2,500
G8120.410
CONFERENCES & MILEAGE
750
66
750
125
750
750
G8120.415
TELEPHONES
2,500
2,621
2,500
3,940
3,000
3,000
G8120.420
DUES & PUBLICATIONS
250
0
250
0
250
250
G8120.440
PERSONAL PROTECTIVE EQUIPMENT
1,500
1,467
1,500
1,532
2,000
2,000
G8120.447
ELECTRICITY
12,000
8,742
12,000
9,137
12,000
12,000
G8120.450
PETROLEUM PRODUCTS
10,000
7,828
13,000
14,194
15,000
15,000
G8120.451
VEHICLE MAINTENANCE
10,000
10,902
10,000
9,914
15,000
15,000
G8120.459
TOOLS & EQUIPMENT
2,400
2,857
3,900
3,745
4,500
4,500
G8120.470
REPAIRS & MAINTENANCE
27,000
18,960
52,000
40,062
75,000
75,000
G8120.474
VCH SEWER TRANSMISSION
160,000
166,252
200,000
193,612
210,000
210,000
G8120.479
REFUNDS
0
404
1,000
30
1,000
1,000
G8120.488
EASEMENTS
0
0
0
0
0
0
TOTAL CONTRACTUAL EXPENSE
228,900
222,331
299,400
278,233
341,000
341,000
CAPITAL PROJECTS
G8120.562
ABANDON RENW ICK PUMP STATION
75,000
8,487
0
0
0
0
G8120.563
LAKE STREET METER STATION
0
0
50,000
28,030
0
0
G8120.564
SEWER REHABILITATION
0
0
30,000
114,339
100,000
100,000
G8120.565
MANHOLE REHABILITATION
0
0
50,000
50,000
50,000
50,000
TOTAL CAPITAL PROJECTS
75,000
8,487
130,000
192,369
150,000
150,000
TOTAL - SANITARY SEWERS
421,840
337,841
559,620
585,509
605,150
605,150
JOINT SEWER PROJECT
CONTRACTUAL
EXPENSE
G8150.471
JOINT SEWER TRANSMISSION
50,000
21,077
50,000
8,557
50,000
50,000
G8150.472
SEWAGE TREATMENT CHARGE
1,200,000
1,069,957
1,100,000
1,134,536
1,150,000
1,150,000
G8150.473
IAWWTP IMPROVEMENT BONDS
160,000
87,305
185,000
102,397
200,000
200,000
TOTAL CONTRACTUAL EXPENSE
1,410,000
1,178,339
1,335,000
1,245,489
1,400,000
1,400,000
ra.
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
CAPITAL PROJECTS
G8150.522 IAWWTP "SJC" CAPITAL PROJECTS
0
0
0
0
0
0
G8150.523 IAWWTP IMPROVEMENT GRANT
0
311,421
0
0
0
0
G8150.561 JOINTLY OWNED INTERCEPTORS
300,000
235,000
300,000
0
300,000
300,000
TOTAL CAPITAL PROJECTS
300,000
546,421
300,000
0
300,000
300,000
TOTAL - JOINT SEWER PROJECT
1,710,000
1,724,760
1,635,000
1,245,489
1,700,000
1,700,000
TOTAL - HOME AND COMMUNITY SERVICES
2,157,340
2,085,240
2,220,620
1,855,524
2,331,650
2,331,650
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
G9010.800 NYS RETIREMENT
11,000
11,437
14,000
16,002
15,000
15,000
G9030.800 SOCIAL SECURITY
5,500
3,521
5,600
3,841
5,600
5,600
G9040.800 WORKERS COMPENSATION
3,200
1,427
3,200
1,931
3,200
3,200
G9045.800 LIFE INSURANCE
200
148
200
187
150
150
G9050.800 UNEMPLOYMENT INSURANCE
1,500
280
1,500
227
1,500
1,500
G9055.800 DISABILITY INSURANCE
60
64
70
68
70
70
G9056.800 DISABILITY INSURANCE - LONG-TERM
500
0
0
0
0
0
G9060.800 GROUP HEALTH INSURANCE
20,500
20,837
23,500
23,271
24,100
24,100
G9060.801 FLEXIBLE SPENDING PLAN
50
27
50
27
50
50
G9061.800 HEALTH INSURANCE CONSORTIUM
0
0
0
0
0
0
G9062.800 POST HEALTH INSURANCE
0
0
0
0
0
0
TOTAL - EMPLOYEE BENEFITS
42,510
37,741
48,120
45,552
49,670
49,670
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
G9901.901 TRANSFER TO GENERAL FUND
156,900
156,900
160,000
160,000
163,300
163,300
G9901.904 TRANSFER TO RISK RETENTION FUND
3,100
3,100
5,000
5,000
5,000
5,000
G9901.907 TRANSFER TO DEBT SERVICE FUND
0
0
0
0
0
0
TOTAL - TRANSFERS TO OTHER FUNDS
160,000
160,000
165,000
165,000
168,300
168,300
TRANSFERS TO CAPITAL FUNDS
G9950.900 TRANSFER TO CAPITAL PROJECT
0
0
0
0
0
0
TOTAL - TRANSFERS TO CAPITAL FUNDS
0
0
0
0
0
0
TOTAL - INTERFUND TRANSFERS
160,000
160,000
165,000
165,000
168,300
168,300
TOTAL APPROPRIATIONS
2,410,525
2,320,670
2,476,540
2,095,137
2,592,370
2,592,370
7-7
TOWN OF ITHACA
SEWER FUND 2014 BUDGET
SUMMARY OF APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
FUNCTION/CLASS DESCRIPTION 2012 2012 2013 2013 2014 2014
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL - GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
TRANSPORTATION
CULTURE AND RECREATION
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
TOTAL - HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY FUNCTION
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL SERVICES
CAPITAL PROJECTS
EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TOTAL APPROPRIATIONS BY CLASS
0
0
0
0
0
0
4,550
4,809
0
0
0
0
46,125
32,880
42,800
29,060
42,750
42,750
0
0
0
0
0
0
50,675
37,689
42,800
29,060
42,750
42,750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
71,440
65,968
73,220
70,983
72,700
72,700
72,000
63,695
83,000
68,450
67,950
67,950
1,638,900
1,400,670
1,634,400
1,523,722
1,741,000
1,741,000
375,000
554,908
430,000
192,369
450,000
450,000
2,157,340
2,085,240
2,220,620
1,855,524
2,331,650
2,331,650
42,510
37,741
48,120
45,552
49,670
49,670
160,000
160,000
165,000
165,000
168,300
168,300
2,410,525
2,320,670
2,476,540
2,095,137
2,592,370
2,592,370
71,440
65,968
73,220
70,983
72,700
72,700
76,550
68,503
83,000
68,450
67,950
67,950
1,685,025
1,433,550
1,677,200
1,552,782
1,783,750
1,783,750
375,000
554,908
430,000
192,369
450,000
450,000
42,510
37,741
48,120
45,552
49,670
49,670
160,000
160,000
165,000
165,000
168,300
168,300
2,410,525
2,320,670
2,476,540
2,095,137
2,592,370
2,592,370
7-8
TOWN OF ITHACA
SEWER FUND
REVENUES:
ACCOUNT ACCOUNT DESCRIPTION
2014 BUDGET
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
G1030 SEWER BENEFIT UNITS
192,843
192,843
188,669
190,805
188,669
188,669
G1032 SEWER -AD VALOREM
8,500
8,500
9,000
9,000
9,000
9,000
TOTAL - REAL PROPERTY TAXES
201,343
201,343
197,669
199,805
197,669
197,669
DEPARTMENTAL INCOME
G2120 SEWER RENTS
1,670,000
1,890,160
1,800,000
1,754,549
1,835,000
1,835,000
G2121 SEWER RENTS - CORNELL UNIVERSITY
440,000
319,082
265,000
441,014
265,000
265,000
G2128 PENALTIES 8 ASSESSMENTS
10,000
13,899
10,000
13,715
10,000
10,000
TOTAL - DEPARTMENTAL INCOME
2,120,000
2,223,141
2,075,000
2,209,278
2,110,000
2,110,000
USE OF MONEY AND PROPERTY
G2401 INTEREST
1,000
1,644
1,500
1,987
2,000
2,000
TOTAL - USE OF MONEY AND PROPERTY
1,000
1,644
1,500
1,987
2,000
2,000
SALE OF PROPERTY/COMPENSATION FOR LOSS
G2680 INSURANCE RECOVIERIES
0
0
0
0
0
0
TOTAL - SALE OF PROPERTYICOMPENSATION FOR LOS
0
0
0
0
0
0
MISCELLANEOUS LOCAL SOURCES
G2701 REFUND OF PRIOR YEARS
0
205
0
16,024
0
0
G2770 OTHER UNCLASSIFIED REVENUE
0
190
0
2,122
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
395
0
18,146
0
0
STATE AID
G3990 STATE AID - SEWER
0
311,421
0
0
0
0
TOTAL - STATE AID
0
311,421
0
0
0
0
INTERFUND TRANSFERS
G5031/H TRANSFER FROM CAPITAL PROJECTS
0
1
0
0
0
0
TOTAL - INTERFUND TRANSFERS
0
1
0
0
0
0
PROCEEDS OF OBLIGATIONS
G5710 PROCEEDS FROM SERIAL BONDS
0
0
0
0
0
0
TOTAL - PROCEEDS OF OBLIGATIONS
0
0
0
0
0
0
TOTAL REVENUES
2,322,343
2,737,945
2,274,169
2,429,215
2,309,669
2,309,669
APPROPRIATED FUND BALANCE
88,182
-417,275
202,371
-334,079
282,701
282,701
TOTAL REVENUES & OTHER SOURCES 2,410,525 2,320,670 2,476,540 2,095,137 2,592,370 2,592,370
7-9
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WATER AND SEWER RATES
PER 1000 GALLONS OF WATER CONSUMPTION
YEAR
BOLTON
POINT
TOWN OF ITHACA
WATER SEWER
MINIMUM
CHARGE
2014
$ 4.08
$ 5.99
$ 4.25
$ 93.90
2013
4.00
5.84
4.20
92.00
2012
3.15
4.99
4.19
83.42
2011
2.87
4.70
3.81
77.48
2010
2.65
4.32
2.20
60.80
2009
2.58
4.25
2.20
60.10
2008
2.32
3.55
2.20
53.10
2007
2.21
3.44
2.20
52.00
2006
2.21
3.44
2.20
52.00
2005
2.21
3.44
2.20
52.00
2004
2.04
3.20
2.20
49.60
2003
1.79
2.95
2.20
47.10
2002
1.79
2.95
2.20
47.10
2001
1.79
2.95
2.20
47.10
2014
$ 0.08
$ 0.15
$ 0.05
$ 1.90
INCREASE
2.0%
2.6%
1.2%
2.1%(
2013
$ 0.85
$ 0.85
$ 0.01
$ 8.58
INCREASE
27.0%
17.0%
0.2%
10.3%
2012
$ 0.28
$ 0.29
$ 0.38
$ 5.94
INCREASE
9.8%
6.2%
10.0%
7.7%
2011
$ 0.22
$ 0.38
$ 1.61
$ 16.68
INCREASE
8.3%
8.8%
73.2%
27.4%
7-11
RISK
RETENT-1-ON
FUND
RISK RETENTION FUND
The Town of Ithaca continues to maintain a Risk Retention Fund. It is used to account for interfund
revenue resources and direct employee health and wellness expenditures. Maintaining this fund enables
the segregation of moneys, which are expended for small emergency room, or clinic health care bills as
well as assisting Town employees in health and wellness programs. While the Town of Ithaca has
elected to utilize the benefits of maintaining a Risk Retention Fund, the Town of Ithaca is not self-insured.
EXPENDITURES:
Total expenditures for the Risk Retention Fund are budgeted at $15,500 for Fiscal Year 2014. This is the
same amount as budgeted in the prior year. The following table shows total budgeted expenditures for
Fiscal Year 2014 and each of the five prior years:
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
EXPENDITURES
Interfund Transfers
$ 10,000
$ 10,000
$ 10,000
$ 15,500
2009
2010
2011
2012
2013
2014
Contractual Services $ 10,000
$ 11,500
$ 11,500
$ 15,500
$ 15,500
$ 15,500
TOTAL EXPENDITURES: $ 10,000
$ 11,500
$ 11,500
$ 15,500
$ 15,500
$ 15,500
$ 11,500
$ 11,500
$ 15,500
$ 15,500
$ 15,500
Water Fund
REVENUES:
The following table shows total budgeted revenues by source for Fiscal Year 2014 and each of the five
prior years:
REVENUES
BUDGET
2009
BUDGET
2010
BUDGET F
2011
BUDGET
2012
BUDGET
1 2013
BUDGET
2014
Interfund Transfers
$ 10,000
$ 10,000
$ 10,000
$ 15,500
$ 25,000
$ 25,000
Other Revenues
-
500
-
-
-
-
Use of Fund Balance
-
1,000
1,500
-
(9,500)
(9,500)
TOTAL REVENUES:
$ 10,000
$ 11,500
$ 11,500
$ 15,500
$ 15,500
$ 15,500
Water Fund
2,000
2,000
2,000
3,100
5,000
5,000
Revenues are budgeted at $25,000 in 2014. Fund equity in the Risk Retention Fund is budgeted to
increase by $9,500. Revenues and other sources total $25,000 for Fiscal Year 2014.
INTERFUND TRANSFER HISTORY:
The major source of revenue in the Risk Retention Fund is by interfund transfers from the General
Townwide Fund, General Part -Town Fund, Highway Part -Town Fund, Water Fund and Sewer Fund.
These transfers are historically in equal amounts from each fund.
HISTORY OF TRANSFERS TO
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
RISK RETENTION FUND
2009
2010
2011
2012
2013
2014
General Fund-Townwide
$ 2,000
$ 2,000
$ 2,000
$ 3,100
$ 5,000
$ 5,000
General Fund - Part -Town
2,000
2,000
2,000
3,100
5,000
5,000
Highway Fund - Part -Town
2,000
2,000
2,000
3,100
5,000
5,000
Water Fund
2,000
2,000
2,000
3,100
5,000
5,000
Sewer Fund
2,000
2,000
2,000
3,100
5,000
5,000
TOTAL TRANSFERSS:
$ 10,000
1 $ 10,000
$ 10,0001
$ 15,5001$
25,000
$ 25,000
Detailed expenditure and revenue schedules for the Risk Retention Fund are shown on page 8-2.
8-1
TOWN OF ITHACA
RISK RETENTION FUND 2014 BUDGET
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
HEALTH & WELLNESS
123
0
112
0 0
TOTAL - USE OF MONEY AND PROPERTY
0
WELLNESS/HEALTH
0
112
0 0
SALE OF PROPERTY/COMPENSATION FOR LOSS
5,000
5,000
CONTRACTUAL EXPENSE
3,100
3,100
R2680 INSURANCE RECOVERIES
0
0
0
R4510.400 CONTRACTUAL SERVICES
0
0
0
93
0
0
R4510.425 WELLNESS PROGRAMS
6,500
6,371
6,500
2,577
6,500
6,500
R4510.426 HOSPITAL & MEDICAL BILLS
1,000
209
1,000
0
1,000
1,000
R4510.451 CLAIMS & REPAIRS
8,000
562
8,000
15,900
8,000
8,000
TOTAL CONTRACTUAL EXPENSE
15,500
7,142
15,500
18,570
15,500
15,500
TOTAL - WELLNESS I HEALTH
15,500
7,142
15,500
18,570
15,500
15,500
TOTAL - HEALTH & WELLNESS
15,500
7,142
15,500
18,570
15,500
15,500
TOTAL APPROPRIATIONS 15,500 7,142 15,500 18,570 15,500 15,500
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
USE OF MONEY AND PROPERTY
R2401 INTEREST & EARNINGS
0
123
0
112
0 0
TOTAL - USE OF MONEY AND PROPERTY
0
123
0
112
0 0
SALE OF PROPERTY/COMPENSATION FOR LOSS
5,000
5,000
R5031/DB HIGHWAY PART -TOWN FUND
3,100
3,100
R2680 INSURANCE RECOVERIES
0
0
0
11,968
0 0
TOTAL - SALE OF PROPERTY/COMPENSATION FOR LOS
0
0
0
11,968
0 0
MISCELLANEOUS LOCAL SOURCES
3,100
5,000
5,000
5,000
5,000
R2701 REFUND PRIOR YEARS EXPENSES
0
0
0
0
0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
0
0
0
0 0
INTERFUND TRANSFERS
R5031/A GENERAL FUND
3,100
3,100
5,000
5,000
5,000
5,000
R5031/B GENERAL PART -TOWN FUND
3,100
3,100
5,000
5,000
5,000
5,000
R5031/DB HIGHWAY PART -TOWN FUND
3,100
3,100
5,000
5,000
5,000
5,000
R5031/F WATERFUND
3,100
3,100
5,000
5,000
5,000
5,000
R5031/G SEWER FUND
3,100
3,100
5,000
5,000
5,000
5,000
TOTAL - INTERFUND TRANSFERS
15,500
15,500
25,000
25,000
25,000
25,000
TOTAL REVENUES
15,500
15,623
25,000
37,080
25,000
25,000
APPROPRIATED FUND BALANCE
0
-8,481
-9,500
-18,510
-9,500
-9,500
TOTAL REVENUES & OTHER SOURCES 15,500 7,142 15,500 18,570 15,500 15,500
8-2
FIR
E -1
OT- WT -0
PR Pic,
FUND
FIRE PROTECTION FUND
Fire Protection for the Town of Ithaca is provided under contractual arrangements with the City of Ithaca
and the Village of Cayuga Heights. The Cayuga Heights Fire Department is a volunteer department,
providing fire protection to that area of the Town east of the Village of Cayuga Heights and north of
Cornell University. The Ithaca Fire Department is staffed by paid professional firefighters, and furnishes
fire protection services to the remainder of the Town. Please refer to the map at the end of this section
showing the boundaries of the Town of Ithaca Fire Protection District, and the areas serviced by each
department.
The Town of Ithaca Fire Protection District is a special district formed for the sole function of providing fire
protection services to the residents of the Town. The majority of revenues are raised via an annual
property tax levy approved by the Town Board. The tax rate is based upon the taxable assessed property
valuations that are within the protected areas of the Town, excluding taxable property values that lie
within the Village of Cayuga Heights. Special districts are accounted for essentially in the same
prescribed manner as the General Townwide Fund.
PROPERTY TAX LEVY:
The total property tax levy
increased from $3,465,500
in 2013 to $3,500,000 in
2014. This is an increase of
$34,500 or 1.0%.
The Fire Protection property
tax levy accounts for 49.8%
of the total property tax levy
for the Town of Ithaca.
The property tax levy will be
the source for 99.0% of the
Fire Protection Fund's
revenue in 2014.
The accompanying chart
and table illustrates the Fire
Protection property tax levy
and tax rates over the past
seven years. Tax rates
shown are per $1.000 of
assessed valuation.
DESCRIPTION
2006
TOWN OF M -MA
FIRE PROTECTION REAL PROPERTY TAX LEVY
2008 TO 2014
o.
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
PROPERTY
$ 3,008,606
$ 3,594,376 $ 3,036,077 $ 3,370,836 $ 3,630,600
$ 3,465,500
$ 3,500,000
TAXLEW
PROPERTY
$ 3.9200
$ 3.9200 $ 3.2300 $ 3.5700 $ 3.8000
$ 3.6065
$ 3.5369
TAX RATE
2008 2009 2010 2011 2012 2013 2014
YEAR
DESCRIPTION
2006
2009 2010 2011 2012
2013
2014
PROPERTY
$ 3,008,606
$ 3,594,376 $ 3,036,077 $ 3,370,836 $ 3,630,600
$ 3,465,500
$ 3,500,000
TAXLEW
PROPERTY
$ 3.9200
$ 3.9200 $ 3.2300 $ 3.5700 $ 3.8000
$ 3.6065
$ 3.5369
TAX RATE
EXPENDITURES:
Total expenditures for the Fire Protection Fund are budgeted at $3,435,000 for Fiscal Year 2014. This is
an increase of 127,500 or 3.9% from the prior year's budget of $3,307,500. Contractual Services
represent 100% of the Fire Protection Fund's budget, and include the contracts with the City of Ithaca and
the Village of Cayuga Heights that provide the fire protection services for the Town.
• City of Ithaca - Fire protection services are budgeted to increase $125,000 or 4.0%, from
$3,100,000 in 2013 to $3,225,000 in 2014.
Village of Cayuga Heights - Fire protection services are budgeted to increase $7,500 or 4.2%, from
$177,500 in 2013 to $185,000 in 2014.
9-1
• New York State 2% Fire Insurance Tax - Budgeted for $20,000 in 2014. As the Town does not
have its own fire department, fire insurance tax received from the state is redirected to the City of
Ithaca and Village of Cayuga Heights on a 50/50 basis.
The history of fire protection contract payments to the City of Ithaca and Village of Cayuga Heights for the
past six years is presented on the following table. Actual totals are shown for years 2009 through 2013,
while 2014 is shown at the budgeted amounts.
FIRE PROTECTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET
2009 2010 2011 2012 2013 2014
CITY OF ITHACA $ 3,112,269 $ 3,346,354 $ 3,160,746 $ 3,075,779 $ 3,029,608 $ 3,225,000
VILLAGE OF CAYUGA HEIGHTS 162,383 167,255 305,321 148,724 171,396 185,000
TOTAL - FIRE PROTECTION $ 3,274,652 $ 3,513,609 $ 3,466,067 $ 3,224,503 $ 3,201,004 $ 3,410,000
REVENUES:
The following table shows the Fire Protection Fund's total budgeted revenues by source for Fiscal Year
2014 and each of the five previous years:
REVENUES
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET
2013
BUDGET
2014
Real Properly Tax
$ 3,594,376
$ 3,036,077
$ 3,370,837
$ 3,630,600
$ 3,465,500
$ 3,500,000
Payment in Lieu of Taxes
9,400
9,400
8,700
9,200
10,000
10,000
Other Revenues
35,000
9,700
10,000
7,200
7,200
5,000
2% Fire Insurance Tax
18,258
18,000
18,600
26,000
25,000
20,000
Use of Fund Balance
1 402,316)
260,228
1 (35,637)
(200,000)
(200,200)
(100,000)
TOTAL REVENUES:
$ 3,254,718
$ 3,333,405
$ 3,372,500
$ 3,473 000
$ 3,307,500
$ 3,435,0001
Total revenues are budgeted to increase from $3,507,700 in 2013 to $3,535,000 in 2014, an increase of
$27,300 or 0.8%. The Fire Protection Fund is also budgeted to increase fund equity by $100,000 for
2014.
• The 2014 Property Tax Levy for the Fire Protection Fund is budgeted at $3,500,000, an increase of
$34,500 or 1.0% from the prior year. The estimated Property Tax Rate for the 2014 Tax Year is
$3.5369 per $1,000 of assessed valuation. This is a decrease of 1.9% from the 2013 Property Tax
Rate of $3.6065 per $1,000 of assessed valuation.
• Fund balance is budgeted to increase by $100,000 in 2014. Revenues and other sources total
$3,435,000 for Fiscal Year 2014.
As of the close of Fiscal Year 2013, the total fund balance of the Fire Protection Fund amounted to
approx. $774,434, none of which was reserved for other purposes. The fund balance represents 22.6%
of 2014 appropriations.
Detailed appropriation and revenue schedules, plus information on fire protection contract expenditures,
assessed property values, property tax levies and property tax rates for the five most current years are
shown on pages 9-3 and 9-4.
9-2
TOWN OF ITHACA
FIRE PROTECTION FUND 2014 BUDGET
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
GENERAL GOVERNMENT SUPPORT
ACTUAL
2009
ACTUAL
2010
ACTUAL
2011
ACTUAL
2012
ACTUAL
2013
BUDGET
2014
INDEPENDENT AUDITING
3,112,269
3,346,354
3,160,746
3.075,779
3,029,608
3,225,000
CONTRACTUAL EXPENSE
162,383
167,255
305,321
148,724
171,396
185,000
SF1320.401 AUDITING SERVICES
2,000
2,000
2,000
1,700
2,000
2,000
TOTAL CONTRACTUAL EXPENSE
2,000
2,000
2,000
1,700
2,000
2,000
TOTAL - INDEPENDENT AUDITING
2,000
2,000
2,000
1,700
2,000
2,000
LEGAL SERVICES
26,000
24,510
25,000
17,891
20,000
20,000
CONTRACTUAL EXPENSE
3.468,000
3.249,013
3,302,500
3,218,895
3,430,000
3,430,000
SF1420.402 LEGAL SERVICES
3,000
1,207
3,000
3.384
3,000
3,000
TOTAL CONTRACTUAL EXPENSE
3,000
1,207
3,000
3,384
3,000
3,000
TOTAL - LEGAL SERVICES
3,000
1,207
3,000
3,384
3,000
3,000
SPECIAL ITEMS
CONTRACTUAL EXPENSE
SF1920.488 TAXES:ASSESSMENT
0
0
0
0
0
0
TOTAL CONTRACTUAL EXPENSE
0
0
0
0
0
0
TOTAL - SPECIAL ITEMS
0
0
0
0
0
0
TOTAL - GENERAL GOVERNMENT SUPPORT
5,000
3,207
5,000
5,084
5,000
5,000
PUBLIC SAFETY
ACTUAL
2009
ACTUAL
2010
ACTUAL
2011
ACTUAL
2012
ACTUAL
2013
BUDGET
2014
FIRE PROTECTION
3,112,269
3,346,354
3,160,746
3.075,779
3,029,608
3,225,000
CONTRACTUAL EXPENSE
162,383
167,255
305,321
148,724
171,396
185,000
SF3410.400 CONTRACTUAL
0
0
0
0
0
0
SF3410.480 FIRE PROTECTION CONTRACT - CITY
3,264,500
3.075,779
3,100,000
3,029,608
3,225,000
3,225,000
SF3410.481 FIRE PROTECTION CONTRACT - VILLAGE
177.500
148,724
177,500
171,396
185,000
185,000
SF3410.482 DISTRIBUTE NYS 2% FIRE TAX
26,000
24,510
25,000
17,891
20,000
20,000
TOTAL CONTRACTUAL EXPENSE
3.468,000
3.249,013
3,302,500
3,218,895
3,430,000
3,430,000
TOTAL - FIRE PROTECTION
3,468,000
3,249,013
3,302,500
3,218,895
3,430,000
3,430,000
T-QTAL - PUBLIC, -SAFETY
3,468,000
3,249,013
3,302,500
3,218,895
3,430,000
3,430,000
TOTAL APPROPRIATIONS 3,473,000 3,252,220 3,307,500 3,223,979 3,435,000 3,435,000
FIRE PROTECTION CONTRACT HISTORY:
FIRE PROTECTION CONTRACT
ACTUAL
2009
ACTUAL
2010
ACTUAL
2011
ACTUAL
2012
ACTUAL
2013
BUDGET
2014
FIRE PROTECTION CONTRACT - CITY
3,112,269
3,346,354
3,160,746
3.075,779
3,029,608
3,225,000
FIRE PROTECTION CONTRACT - VILLAGE
162,383
167,255
305,321
148,724
171,396
185,000
TOTAL - FIRE PROTECTION CONTRACT
3,274,652
3,513,609
3,466,067
3,224,503
3,201,004
3,410,000
9-3
TOWN OF ITHACA
FIRE PROTECTION FUND 2014 BUDGET
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED _
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SF1001 FIRE PROTECTION TAX
3,630,600
3,629,717
3,465,500
3,464,761
3,500,000
3,500,000
TOTAL - REAL PROPERTY TAXES
3,630,600
3,629,717
3,465,500
3,464,761
3,500,000
3,500,000
REAL PROPERTY TAX ITEMS
916,932,640
939,962,066
944,212,085
955,416,289
962,143,993
989,892,615
SF1081 IN LIEU OF TAXES
0
0
0
0
0
0
SF1085 ITHACA ELM -MAPLE HOUSING INC
9,200
10.482
10,000
10,466
10,000
10,000
TOTAL - REAL PROPERTY TAX ITEMS
9,200
10.482
10.000
10,466
10,000
10,000
USE OF MONEY AND PROPERTY
3,254,718
3,333,405
3,372,500
3,473,000
3,307,500
3,435,000
SF2401 INTEREST
7,200
4,590
7,200
4,038
5,000
5,000
TOTAL - USE OF MONEY AND PROPERTY
7,200
4,590
7,200
4,038
5,000
5,000
MISCELLANEOUS LOCAL SOURCES
SF2701 REFUND OF PRIOR YEAR
0
10,882
0
-1,511
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
10,882
0
-1,511
0
0
STATE AID
SF3085 NYS 20,6 FIRE INSURANCE TAX FUNDS
26,000
24,510
25,000
17,891
20,000
20,000
TOTAL - STATE AID
26,000
24,510
25,000
17,891
20,000
20,000
TOTAL REVENUES
3,673,000
3,680,180
3,507,700
3,495,645
3,535,000
3,535,000
APPROPRIATED FUND BALANCE
-200,000
-427,960
-200,200
-271,666
-100,000
-1001000
TOTAL REVENUES & OTHER SOURCES
3,473,000
3,252,220
3,307,500
3,223,979
3,435,000
3,435,000
TAX LEVY AND TAX RATE HISTORY:
FIRE PROTECTION DISTRICT (FD3011FD302)
ADOPTED _
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
3,594,376
3,036,077
3,370,837
3,630,600
3,465,500
3,500,000
- Property Tax Rate
3.920
3.230
3.570
3.800
3.602
3.536
- Assessed Valuation
916,932,640
939,962,066
944,212,085
955,416,289
962,143,993
989,892,615
OTHER REVENUE
62,658
37,100
37,300
42,400
42,200
35,000
TOTAL REVENUE
3,657,034
3,073,177
3,408,137
3,673,000
3,507,700
3,535,000
APPROPRIATED FUND BALANCE
-402,316
260,228
-35,637
-200,000
-200,200
-100,000
REVENUE AND OTHER SOURCES
3,254,718
3,333,405
3,372,500
3,473,000
3,307,500
3,435,000
9-4
Town of Ithaca Fire Protection Areas
T of Uf sses i
Tam of tmm Il a n
_ - Town of aca
96 89 34
Cayuga Lake
V1Ilage of
$ Cayuga Heights v
f
CD
79
City of Ithaca
ass n
Fay,
4
i
11J — ss 79
o s
3 1
96
Town of 13 Town of Ithaca
Town o e e Town of Danby
Town of Ithaca (fire protection❑ Cayuga Heights
provided by City of Ithaca)
Town of Ithaca (fin; protection ❑ City of Ithaca
provided by Cayuga Heights)
A
1 0 1 2 Miles
L.
LOW
11STR-11CT
FUNDS
FOREST HOME LIGHT DISTRICT
GLENSIDE LIGHT DISTRICT
RENWICK HEIGHTS LIGHT DISTRICT
EASTWOOD COMMONS LIGHT DISTRICT
CLOVER LANE LIGHT DISTRICT
WINNER'S CIRCLE LIGHT DISTRICT
BURLEIGH DRIVE LIGHT DISTRICT
WESTHAVEN ROAD LIGHT DISTRICT
CODDINGTON ROAD LIGHT DISTRICT
LIGHT DISTRICT FUNDS
There are nine (9) Light Districts located within the Town of Ithaca. These special districts were formed
for a single function; to provide street or road lighting. Revenues are raised via an annual property tax
levy, and are expended for the monthly cost of operating street or road lighting within each district. In
calculating the tax levy, some districts use assessed valuations as the basis for the calculation, while
other districts may use road footage or number of units. These applied taxing formulas were determined
at the time each district was established. Special districts are accounted for essentially in the same
prescribed manner as the General Townwide Fund.
The nine (9) Light Districts located within the Town of Ithaca are:
FOREST HOME LIGHT DISTRICT
GLENSIDE LIGHT DISTRICT
RENWICK HEIGHTS LIGHT DISTRICT
EASTWOOD COMMONS LIGHT DISTRICT
CLOVER LANE LIGHT DISTRICT
WINNERS CIRCLE LIGHT DISTRICT
BURLEIGH DRIVE LIGHT DISTRICT
WESTHAVEN ROAD LIGHT DISTRICT
CODDINGTON ROAD LIGHT DISTRICT
The combined budget for all Light District Funds totals $14,020 for 2014. This is an increase of $1,000 or
7.7% over the combined total of $13,020 budgeted in 2013. This increase is budgeted in the Forest
Home Light District, and is the result of increasing maintenance costs for various traffic calming features
added in 2010 and 2011 at the request of Forest Home residents.
Town of Ithaca
Light District Funds
Total Budget
Fiscal Ye ar 2014
RENWICK
HEIGHTS LIGHT
DISTRICT
8%. .
GLENSIDE UrHT
DISTRICT
S%
FOREST HOME..
LIGHT DISTRICT
24%
CODDINGTON
ROAD LIGHT
DISTRICT
12%
EASTWOOD
COMMONS UGHT
DISTRICT
16%
.I
10-1
CLOVER LANE
LIGHT DISTRICT
2%
WESTHAVEN
ROAD LIGHT
DISTRICT
21%
WINNER S
CIRCLE LIGHT
DISTRICT
6%
BURLEIGH DRIVE
LIGHT DISTRICT
7%
EXPENDITURES:
Total expenditures for all light districts for Fiscal Year 2014 are budgeted at $14,020, an increase of 7.7%
from the prior year total of $13,020. The table below shows budgeted expenditures by light district for
Fiscal Year 2014 and each of the five previous years:
LIGHT DISTRICT
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
LIGHT DISTRICT
2009
2010
2011
2012
2013
2014
FOREST HOME LIGHT DISTRICT
$ 1,877
$ 2,209
$ 3,270
$ 2,200
$ 2,400
$ 3,400
GLENSIDE LIGHT DISTRICT
760
862
780
750
750
750
RENWICK HEIGHTS LIGHT DISTRICT
1,060
1,196
1,100
1,100
1,100
1,100
EASTWOOD COMMONS LIGHT DISTRICT
2,245
2,381
2,200
2,200
2,200
2,200
CLOVER LANE LIGHT DISTRICT
266
288
270
270
270
270
WINNER'S CIRCLE LIGHT DISTRICT
800
808
800
800
800
800
BURLEIGH DRIVE LIGHT DISTRICT
910
980
980
900
900
900
WESTHAVEN ROAD LIGHT DISTRICT
2,930
3,226
3,000
3,000
2,900
2,900
CODDINGTON ROAD LIGHT DISTRICT
1,731
1,908
1,750
1,750
1,700
1,700
TOTAL - ALL LIGHT DISTRICTS
1 $ 12,5791
$ 13,858
$ 14,1501$
12,9701$
13,020
$ 14,020
TOTAL - ALL LIGHT DISTRICTS
$ 12,579
$ 7,4001$
13,1501$
11,9451$
11,325,$
12,625
REVENUES:
Total revenues for all light districts increased from $11,325 in 2013 to $12,625 in 2014, for an increase of
11.5%. A combined total of $1,395 in fund balance will be used to balance these budgets. The table
below shows budgeted revenues by light district for Fiscal Year 2014 and each of the five previous years:
Revenues for all light districts are derived almost entirely through the property tax levy.
Detailed expenditure and revenue schedules, plus information on assessed property values, property tax
levies and property tax rates for the six most current years are shown for each light district on the
following pages 10-3 through 10-11. A combined schedule of expenditures and revenues for all light
districts is presented on page 10-12.
10-2
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
LIGHT DISTRICT
I
2009
2010
2011
2012
2013
2014
FOREST HOME LIGHT DISTRICT
$ 1,877
$ 957
$ 2,270
$ 2,000
$ 2,100
$ 3,400
GLENSIDE LIGHT DISTRICT
760
-
780
700
650
650
RENWICK HEIGHTS LIGHT DISTRICT
1,060
291
1,100
1,000
950
950
EASTWOOD COMMONS LIGHT DISTRICT
2,245
1,089
2,200
2,000
1,900
11900
CLOVER LANE LIGHT DISTRICT
266
177
270
245
225
225
WINNERS CIRCLE LIGHT DISTRICT
800
358
800
750
700
700
BURLEIGH DRIVE LIGHT DISTRICT
910
724
980
850
800
800
WESTHAVEN ROAD LIGHT DISTRICT
2,930
2,315
3,000
2,750
2,500
2,500
CODDINGTON ROAD LIGHT DISTRICT
1,731
1,489
1,750
1,650
1,500
1,500
TOTAL - ALL LIGHT DISTRICTS
$ 12,579
$ 7,4001$
13,1501$
11,9451$
11,325,$
12,625
Revenues for all light districts are derived almost entirely through the property tax levy.
Detailed expenditure and revenue schedules, plus information on assessed property values, property tax
levies and property tax rates for the six most current years are shown for each light district on the
following pages 10-3 through 10-11. A combined schedule of expenditures and revenues for all light
districts is presented on page 10-12.
10-2
TOWN OF ITHACA
FOREST HOME LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTYTAXLEVY
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
33,515,500
34,310,700
34,541,700
34,556,700
34,824,600
35,072,100
STREET LIGHTING
1,877
957
2,270
2,000
2,100
3,400
CONTRACTUAL EXPENSE
2,000
2,000
2,100
2,100
3,400
3,400
SLI -5182,400 CONTRACTUAL
2,200
2,400
2,400
2,984
3,400
3,400
TOTAL CONTRACTUAL EXPENSE
2,200
2,400
2,400
2,984
3,400
3,400
TOTAL - STREET LIGHTING
2,200
2,400
2,400
2,984
3,400
3,400
TOTAL - TRANSPORTATION
2,200
2,400
2,400
2,984
3,400
3,400
TOTAL REVENUES
2,000
2,003
2,100
2,101
3,400
3,400
TOTAL APPROPRIATIONS
2,200
2,400
2,400
2,984
3,400
3,400
REVENUES:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTYTAXLEVY
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
- Assessed Valuation
33,515,500
34,310,700
34,541,700
34,556,700
34,824,600
35,072,100
REAL PROPERTY TAXES
1,877
957
2,270
2,000
2,100
3,400
SL1.1001 REAL PROPERTY TAXES
2,000
2,000
2,100
2,100
3,400
3,400
TOTAL - REAL PROPERTY TAXES
2.000
2,000
2,100
2,100
3,400
3,400
USE OF MONEY AND PROPERTY
SI1-24}1 INTEREST
0
3
0
1
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
3
0
1
0
0
TOTAL REVENUES
2,000
2,003
2,100
2,101
3,400
3,400
APPROPRIATED FUND BALANCE
200
397
300
883
0
0
TOTAL REVENUES & OTHER SOURCES 2,200 2,400 2,400 2,984 3,400 3,400
TAX LEVY AND TAX RATE HISTORY:
FOREST HOME LIGHT DISTRICT (LD301)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTYTAXLEVY
1,877
957
2,270
2,000
2,100
3,400
- Property Tax Rate
0.056
0.028
0.066
0.058
0.060
0.097
- Assessed Valuation
33,515,500
34,310,700
34,541,700
34,556,700
34,824,600
35,072,100
TOTAL REVENUE
1,877
957
2,270
2,000
2,100
3,400
APPROPRIATED FUND BALANCE
-
1,252
1,000
200
300
-
REVENUE AND OTHER SOURCES
1,877
2,209
3,270
2,200
2,400
3,400
10-3
TOWN OF ITHACA
GLENSIDE LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL2-1001 REAL PROPERTY TAXES
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
4,195,000
4,252,500
4,218,500
4,270,000
4,270,000
4,265,000
STREET LIGHTING
0
1
0
1
0
0
CONTRACTUAL EXPENSE
0
1
0
1
0
0
SL2-5182.400 CONTRACTUAL
750
724
750
715
750
750
TOTAL CONTRACTUAL EXPENSE
750
724
750
715
750
750
TOTAL - STREET LIGHTING
750
724
750
715
750
750
TOTAL -TRANSPORTATION
750
724
750
715
750
750
TOTAL APPROPRIATIONS
750
724
750
715
750
750
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL2-1001 REAL PROPERTY TAXES
700
700
650
650
650
650
TOTAL - REAL PROPERTY TAXES
700
700
650
650
650
650
USE OF MONEY AND PROPERTY
4,195,000
4,252,500
4,218,500
4,270,000
4,270,000
4,265,000
SL2-2401 INTEREST
0
1
0
1
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
1
0
1
0
0
TOTAL REVENUES
700
701
650
651
650
650
APPROPRIATED FUND BALANCE
50
23
00
64
100
100
TOTAL REVENUES & OTHER SOURCES
750
724
750
715
750
750
TAX LEVY AND TAX RATE HISTORY:
GLENSIDE LIGHT DISTRICT (LD302)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
760
-
780
700
650
650
- Property Tax Rate
0.181
-
0.185
0.164
0.152
0.152
- Assessed Valuation
4,195,000
4,252,500
4,218,500
4,270,000
4,270,000
4,265,000
TOTAL REVENUE
760
-
780
700
650
650
APPROPRIATED FUND BALANCE
-
862
-
50
100
100
REVENUE AND OTHER SOURCES
760
862
780
750
750
750
10-4
TOWN OF ITHACA
RENWICK HEIGHTS LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
TRANSPORTATION
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
STREET LIGHTING
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
CONTRACTUAL EXPENSE
2012
2012
2013
2013
2014
2014
SL3-5182,400 CONTRACTUAL
1,100
1,014
1,100
998
1,100
1,100
TOTAL CONTRACTUAL EXPENSE
1,100
1,014
1,100
998
1,100
1,100
TOTAL -STREET LIGHTING
1,100
1,014
1,100
998
1,100
1,100
TOTAL - REAL PROPERTY TAXES
1,000
1,000
950
950
950
TOTAL - TRANSPORTATION
1,100
1,014
1,100
998
1,100
1,100
SL3.2401 INTEREST
0
2
0
2
0
TOTAL APPROPRIATIONS
1,100
1,014
1,100
998
1,100
1,100
REVENUES:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
- Assessed Valuation
12,971,000
12,947,800
12,937,600
12,962,600
12,962,600
12,832,600
REAL PROPERTY TAXES
1,060
291
1,100
1,000
950
950
SL3-1001 REAL PROPERTY TAXES
1,000
1,000
950
950
950
950
TOTAL - REAL PROPERTY TAXES
1,000
1,000
950
950
950
950
USE OF MONEY AND PROPERTY
SL3.2401 INTEREST
0
2
0
2
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
2
0
2
0
0
MISCELLANEOUS LOCAL SOURCES
SL3-2701 REFUND OF PRIOR YEAR
0
0
0
-33
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
0
0
-33
0
0
TOTAL REVENUES
1,000
1,002
950
918
950
950
APPROPRIATED FUND BALANCE
100
11
150
79
150
150
TOTAL REVENUES & OTHER SOURCES 1,100 1,014 1,100 998 1,100 1,100
TAX LEVY AND TAX RATE HISTORY:
RENWICK HEIGHTS LIGHT DISTRICT (LD303)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
1,060
291
1,100
1,000
950
950
- Property Tax Rate
0.082
0,022
0.085
0.077
0.073
0.074
- Assessed Valuation
12,971,000
12,947,800
12,937,600
12,962,600
12,962,600
12,832,600
TOTAL REVENUE
1,060
291
1,100
1,000
950
950
APPROPRIATED FUND BALANCE
-
905
-
100
150
150
REVENUE AND OTHER SOURCES
1.060
1,196
1,100
1,100
1,100
1,100
10-5
TOWN OF ITHACA
EASTWOOD COMMONS LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
12,234,200
12.467,500
12,464,500
12,504,500
12,727,500
12,742,500
STREET LIGHTING
2,000
2,000
1,900
1,900
1,900
1,900
CONTRACTUAL EXPENSE
2,000
2,000
1,900
1,900
1,900
1,900
SL4-5182,400 CONTRACTUAL
2,200
2,121
2,200
2,055 _
2,200
2,200
TOTAL CONTRACTUAL EXPENSE
2,200
2,121
2,200
2,055
2,200
2,200
TOTAL - STREET LIGHTING
2,200
2,121
2,200
2,055
2,200
2,200
TOTAL -TRANSPORTATION
2,200
2,121
2,200
2,055
2,200
2,200
APPROPRIATED FUND BALANCE
200
118
300
152
300
300
TOTAL APPROPRIATIONS
2,200
2,121
2,200
2,055
2,200
2,200
REVENUES:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
REAL PROPERTY TAXES
12,234,200
12.467,500
12,464,500
12,504,500
12,727,500
12,742,500
SL41001 REAL PROPERTY TAXES
2,000
2,000
1,900
1,900
1,900
1,900
TOTAL - REAL PROPERTY TAXES
2,000
2,000
1,900
1,900
1,900
1,900
USE OF MONEY AND PROPERTY
2,245
2,381
2,200
2,200
2,200
2,200
SL4-2401 INTEREST
0
3
0
2
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
3
0
2
0
0
TOTAL REVENUES
2,000
2,003
1,900
1,902
1,900
1,900
APPROPRIATED FUND BALANCE
200
118
300
152
300
300
TOTAL REVENUES & OTHER SOURCES
2,200
2,121
2,200
2,055
2,200
2,200
TAX LEVY AND TAX RATE HISTORY:
EASTWOOD COMMONS LIGHT DISTRICT (LD304)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
2,245
1,089
2,200
2.000
1,900
1,900
- Property Tax Rate
0.184
0.087
0.177
0.160
0.149
0.149
- Assessed Valuation
12,234,200
12.467,500
12,464,500
12,504,500
12,727,500
12,742,500
TOTAL REVENUE
2,245
1,089
2,200
2,000
1,900
1,900
APPROPRIATED FUND BALANCE
-
1,292
-
200
300
300
REVENUE AND OTHER SOURCES
2,245
2,381
2,200
2,200
2,200
2,200
10-6
TOWN OF ITHACA
CLOVER LANE LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL5-1001 REAL PROPERTY TAXES
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
2,270,000
2,270,000
2,270,000
2,290,000
2,290,000
2,290,000
STREET LIGHTING
0
1
0
0
0
0
CONTRACTUAL EXPENSE
0
1
0
0
0
0
SL5-5182.400 CONTRACTUAL
270
253
270
245
270
270
TOTAL CONTRACTUAL EXPENSE
270
253
270
245
270
270
TOTAL - STREET LIGHTING
270
253
270
245
270
270
TOTAL -TRANSPORTATION
270
253
270
245
270
270
TOTAL APPROPRIATIONS 270 253 270 245 270 270
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL5-1001 REAL PROPERTY TAXES
245
245
225
225
225
225
TOTAL - REAL PROPERTY TAXES
245
245
225
225
225
225
USE OF MONEY AND PROPERTY
2,270,000
2,270,000
2,270,000
2,290,000
2,290,000
2,290,000
SL5-2401 INTEREST
0
1
0
0
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
1
0
0
0
0
TOTAL REVENUES
245
246
225
225
225
225
APPROPRIATED FUND BALANCE
25
8
45
20
45
45
TOTAL REVENUES & OTHER SOURCES
270
253
270
245
270
270
TAX LEVY AND TAX RATE HISTORY:
CLOVER LANE LIGHT DISTRICT (LD305)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
266
177
270
245
225
225
- Property Tax Rate
0.117
0.078
0.119
0.107
0.098
0.098
- Assessed Valuation
2,270,000
2,270,000
2,270,000
2,290,000
2,290,000
2,290,000
TOTAL REVENUE
266
177
270
245
225
225
APPROPRIATED FUND BALANCE
-
111
-
25
45
45
REVENUE AND OTHER SOURCES
266
288
270
270
270
270
10-7
TOWN OF ITHACA
WINNER'S CIRCLE LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL6-1001 REAL PROPERTY TAXES
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
2,540,000
2,530,000
2,530,000
2,530,000
2,500,000
2,500,000
STREET LIGHTING
0
1
0
1
0
0
CONTRACTUALEXPENgEE
0
1
0
1
0
0
SL6-5182.400 CONTRACTUAL
800
752
800
716
800
800
TOTAL CONTRACTUAL EXPENSE
800
752
800
716
800
800
TOTAL - STREET LIGHTING
800
752
800
716
800
800
TOTAL -TRANSPORTATION
800
752
800
716
800
800
TOTAL APPROPRIATIONS 800 752 800 716 800 800
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL6-1001 REAL PROPERTY TAXES
750
750
700
700
700
700
TOTAL - REAL PROPERTY TAXES
750
750
700
700
700
700
USE OF MONEY AND PROPERTY
2,540,000
2,530,000
2,530,000
2,530,000
2,500,000
2,500,000
SL6-2401 INTEREST
0
1
0
1
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
1
0
1
0
0
TOTAL REVENUES
750
751
700
701
700
700
APPROPRIATED FUND BALANCE
50
1
100
15
100
100
TOTAL REVENUES & OTHER SOURCES
800
752
800
716
800
800
TAX LEVY AND TAX RATE HISTORY:
WINNER'S CIRCLE LIGHT DISTRICT (LD306)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
800
358
800
750
700
700
- Property Tax Rate
0.315
0.142
0.316
0.296
0.280
0.280
- Assessed Valuation
2,540,000
2,530,000
2,530,000
2,530,000
2,500,000
2,500,000
TOTAL REVENUE
800
358
800
750
700
700
APPROPRIATED FUND BALANCE
-
450
-
50
100
100
REVENUE AND OTHER SOURCES
800
808
800
800
800
800
10-8
TOWN OF ITHACA
BURLEIGH DRIVE LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL7-1001 REAL PROPERTY TAXES
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
3,821
3,821
3,971
3,971
3,971
3,971
STREET LIGHTING
0
1
0
1
0
0
CONTRACTUAL EXPENSE
0
1
0
1
0
0
SL7.5182.400 CONTRACTUAL
900
865
900
839
900
900
TOTAL CONTRACTUAL EXPENSE
900
865
900
839
900
900
TOTAL - STREET LIGHTING
900
865
900
839
900
900
TOTAL - TRANSPORTATION
900
865
900
839
900
900
TOTAL APPROPRIATIONS 900 865 900 839 900 900
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL7-1001 REAL PROPERTY TAXES
850
850
800
800
800
800
TOTAL - REAL PROPERTY TAXES
850
850
800
800
800
800
USE OF MONEY AND PROPERTY
3,821
3,821
3,971
3,971
3,971
3,971
SL7-2401 INTEREST
0
1
0
1
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
1
0
1
0
0
TOTAL REVENUES
850
851
800
801
800
800
APPROPRIATED FUND BALANCE
50
14
100
38
100
100
TOTAL REVENUES & OTHER SOURCES
900
865
900
839
900
900
TAX LEVY AND TAX RATE HISTORY:
BURLEIGH DRIVE LIGHT DISTRICT (LD307)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
910
724
980
850
800
800
- Property Tax Rate
0.238
0.189
0.247
0.214
0.201
0.201
• Assessed Value -Units
3,821
3,821
3,971
3,971
3,971
3,971
TOTAL REVENUE
910
724
980
850
800
800
APPROPRIATED FUND BALANCE
-
256
-
50
100
100
REVENUE AND OTHER SOURCES
910
980
980
900
900
900
10-9
TOWN OF ITHACA
WESTHAVEN ROAD LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
TRANSPORTATION
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
STREET LIGHTING
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
CONTRACTUAL EXPENSE
2012
2012
2013
2013
2014
2014
SL8-5182,400 CONTRACTUAL
3,000
2,787
2,900
2,727
2,900
2,900
TOTAL CONTRACTUAL EXPENSE
3,000
2,787
2,900
2.727
2,900
2,900
TOTAL - STREET LIGHTING
3,000
2.787
2,900
2,727
2,900
2,900
TOTAL - TRANSPORTATION
3,000
2,787
2,900
2,727
2,900
2,900
USE OF MONEY AND PROPERTY
TOTAL APPROPRIATIONS
3,000
2,787
2,900
2,727
2,900
2,900
REVENUES:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTYTAXLEVY
BUDGET
RECEIVED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
- Assessed Value - Front Footage
6,732
6,732
6,732
6,732
6,732
6,732
REAL PROPERTY TAXES
2,930
2.315
3,000
2,750
2,500
2,500
SL8-1001 REAL PROPERTY TAXES
2,750
2,750
2,500
2,500
2,500
2,500
TOTAL - REAL PROPERTY TAXES
2,750
2,750
2,500
2,500
2,500
2,500
USE OF MONEY AND PROPERTY
SL8-2401 INTEREST
0
4
0
3
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
4
0
3
0
0
TOTAL REVENUES
2,750
2,754
2,500
2,503
2,500
2,500
APPROPRIATED FUND BALANCE
250
34
400
224
400
400
TOTAL REVENUES & OTHER SOURCES 3,000 2,787 2,900 2,727 2,900 2,900
TAX LEVY AND TAX RATE HISTORY:
WESTHAVEN ROAD LIGHT DISTRICT (LD308)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTYTAXLEVY
2,930
2.315
3,000
2,750
2,500
2,500
- Property Tax Rate
0.435
0.344
0.446
0.408
0.371
0.371
- Assessed Value - Front Footage
6,732
6,732
6,732
6,732
6,732
6,732
TOTAL REVENUE
2,930
2.315
3,000
2,750
2,500
2,500
APPROPRIATED FUND BALANCE
-
911
-
250
400
400
REVENUE AND OTHER SOURCES
2,930
3,226
3,000
3,000
2,900
2,900
10-10
TOWN OF ITHACA
CODDINGTON ROAD LIGHT DISTRICT FUND 2014 BUDGET
APPROPRIATIONS:
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL9-1001 REAL PROPERTY TAXES
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
TRANSPORTATION
6,972
6,972
7,234
7,234
7,234
7,060
STREET LIGHTING
0
3
0
2
0
0
CONTRACTUAL EXPENSE
0
3
0
2
0
0
SL9-5182,400 CONTRACTUAL
1,750
1,652
1,700
1,614
1,700
1,700
TOTAL CONTRACTUAL EXPENSE
1,750
1.652
1,700
1,614
1,700
1,700
TOTAL - STREET LIGHTING
1,750
1,652
1.700
1,614
1,700
1,700
TOTAL - TRANSPORTATION
1,750
1,652
1,700
1,614
1,700
1,700
TOTAL APPROPRIATIONS 1,750 1,652 1,700 1,614 1,700 1,700
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
SL9-1001 REAL PROPERTY TAXES
1,650
1.650
1,500
1,500
1,500
1,500
TOTAL - REAL PROPERTY TAXES
1.650
1,650
1,500
1,500
1,500
1,500
USE OF MONEY AND PROPERTY
6,972
6,972
7,234
7,234
7,234
7,060
SL9-2401 INTEREST
0
3
0
2
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
3
0
2
0
0
TOTAL REVENUES
1,650
1,653
1,500
1,502
1,500
1,500
APPROPRIATED FUND BALANCE
100
-1
200
113
200
200
TOTAL REVENUES & OTHER SOURCES
1,750
1,652
1,700
1,614
1,700
1,700
TAX LEVY AND TAX RATE HISTORY:
CODDINGTON ROAD LIGHT DISTRICT (LD309)
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
PROPERTY TAX LEVY
1,731
1,489
1,750
1,650
1,500
1,500
- Property Tax Rate
0.248
0.214
0.242
0.228
0.207
0.212
- Assessed Value - Front Footage
6,972
6,972
7,234
7,234
7,234
7,060
TOTAL REVENUE
1,731
1,489
1,750
1,650
1,500
1,500
APPROPRIATED FUND BALANCE
-
419
-
100
200
200
REVENUE AND OTHER SOURCES
1,731
1,908
1,750
1,750
1,700
1,700
10-11
TOWN OF ITHACA
COMBINED TOTALS FOR ALL LIGHT DISTRICT FUNDS
APPROPRIATIONS:
2014 BUDGET
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
TRANSPORTATION
STREET LIGHTING
11,945
11,964
11,325
11,271
12,625
12,625
CONTRACTUAL EXPENSE
1,025
604
1,695
1,623
1,395
1,395
SL -5182.400 CONTRACTUAL
12,970
12,568
13,020
12,894
14,020
14,020
TOTAL CONTRACTUAL EXPENSE
12,970
12,568
13,020
12,894
14,020
14,020
TOTAL - STREET LIGHTING
12,970
12.568
13,020
12,894
14,020
14,020
TOTAL - TRANSPORTATION
12,970
12,568
13,020
12,894
14,020
14,020
WINNER'S CIRCLE LIGHT DISTRICT
0.315
0.142
0.316
0.296
0.280
0.280
TOTAL APPROPRIATIONS 12,970 12,568 13,020 12,894 14,020 14,020
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
REAL PROPERTY TAXES
SL -1001 REAL PROPERTY TAXES 11,945 11,945 11,325 11,292 12,625 12,625
TOTAL - REAL PROPERTY TAXES 11,945 11,945 11,325 11,292 12,625 12,625
USE OF MONEY AND PROPERTY
SL -2401 INTEREST
TOTAL - USE OF MONEY AND PROPERTY
0 19 0 12 0 0
0 19 0 12 0 0
MISCELLANEOUS LOCAL SOURCES
SL3-2701 REFUND OF PRIOR YEAR 0 0 0 -33 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 -33 0 0
TOTAL REVENUES
11,945
11,964
11,325
11,271
12,625
12,625
APPROPRIATED FUND BALANCE
1,025
604
1,695
1,623
1,395
1,395
TOTAL REVENUES & OTHER SOURCES
12,970
12,568
13,020
12,894
14,020
14,020
TAX RATE HISTORY:
SPECIAL DISTRICT / LIGHT DISTRICT FUND
ADOPTED
2009
ADOPTED
2010
ADOPTED
2011
ADOPTED
2012
ADOPTED
2013
ADOPTED
2014
FOREST HOME LIGHT DISTRICT
0.056
0.028
0.066
0.058
0.060
0.097
GLENSIDE LIGHT DISTRICT
0.181
0.000
0.185
0.164
0.152
0.152
RENWICK HEIGHTS LIGHT DISTRICT
0.082
0.022
0.085
0.077
0.073
0.074
EASTWOOD COMMONS LIGHT DISTRICT
0.184
0.087
0.177
0.160
0.149
0.149
CLOVER LANE LIGHT DISTRICT
0.117
0.078
0.119
0.107
0.098
0.098
WINNER'S CIRCLE LIGHT DISTRICT
0.315
0.142
0.316
0.296
0.280
0.280
BURLEIGH DRIVE LIGHT DISTRICT
0.238
0.189
0.247
0.214
0.201
0.201
WESTHAVEN ROAD LIGHT DISTRICT
0.435
0.344
0.446
0.408
0.371
0.371
CODDINGTON ROAD LIGHT DISTRICT
0.248
0.214
0.242
0.228
0.207
0.212
10-12
INIL�1;
GALLEY
EXPENDABLE TRUST FUND
INLET VALLEY CEMETERY FUND
EXPENDABLE TRUST FUND
The Inlet Valley Cemetery Fund is established to provide for the maintenance of the Inlet Valley
Cemetery, located within the Town of Ithaca on Elmira Road (NYS Route 13). This fund is accounted for
as an Expendable Trust Fund.
HISTORY:
The Inlet Valley Cemetery, also referred to as the Fisher Cemetery on some records and maps, is made
up of several parcels. The original parcel is simply referred to as the 'old burying ground" in older
records, having become a cemetery by use over time. In 1870 there was deeded to the Inlet Valley
Cemetery Association a "parcel of land situate in the Town of Ithaca being on the old plank road in the
Inlet Valley in said Town known and described as part of Lot 81, in the military tract in said Town of
Ithaca". This 1.25 acre parcel was adjacent to and conveyed for the purpose of enlarging the "old burying
ground". A third parcel was transferred to the Inlet Valley Cemetery Association in 1897.
There is no historical deed describing the whole of the current parcel, the boundaries being describable,
in part, by the deeds of surrounding lots of land. The cemetery is approximately 2.40 acres in size.
The Inlet Valley Cemetery Association was incorporated in 1927 as Inlet Valley Cemetery, Inc. pursuant
to New York Membership Corporation Law.
By 2008, Inlet Valley Cemetery, Inc. was unable to procure sufficient income from its trust funds,
members, and the representatives of the deceased persons interred in Inlet Valley Cemetery to provide
ordinary and necessary care and maintenance for the Cemetery. In addition, the board of directors of
Inlet Valley Cemetery, Inc. was no longer able to function, and for a number of years had been able to fill
only two of the six director positions required by its Certificate of Incorporation. At that time the two
remaining directors asked the Town to take over the cemetery as a Town cemetery pursuant to New York
Not -for -Profit Corporation Law §15060).
Section 15060) of the New York Not -for -Profit Corporation Law permits a cemetery corporation to convey
and transfer its real property held for burial purposes, together with its other assets, to the town in which
such real property is located, and assume the maintenance of and administrative duties regarding such
cemetery, if all the directors of the cemetery corporation living and residing in New York State agree to
the conveyance and transfer.
On February 8, 2010, under Town Board Resolution No. 2010-045, the Town of Ithaca accepted the deed
for the Inlet Valley Cemetery premises, and the transfer of the remaining assets from Inlet Valley
Cemetery, Inc.
EXPENDITURES:
Expenditures for cemetery maintenance are budgeted for $1,500 in Fiscal Year 2014.
REVENUES:
There are no revenues budgeted for the Inlet Valley Cemetery Fund for Fiscal Year 2014. $1,500 in fund
balance has been appropriated for 2014 to balance revenues with expenditures. Revenues and other
sources total $1,500 for Fiscal Year 2014.
Detailed expenditure and revenue schedules for the Inlet Valley Cemetery Fund are shown on page 11-2.
TOWN OF ITHACA
INLET VALLEY CEMETERY FUND 2014 BUDGET
APPROPRIATIONS:
SPECIAL SERVICESICEMETERY
BUDGET
EXPENDED
BUDGET
PROJECTED
RECOMMENDED
BUDGET
ACCOUNT ACCOUNT DESCRIPTION
2012
2012
2013
2013
2014
2014
GENERAL GOVERNMENT SUPPORT
1,500
0
1,500
0
1,500
1,500
LEGAL SERVICES
1,500
0
1,500
0
1,500
1,500
CONTRACTUAL EXPENSE
1,500
0
1,500
0
1,500
1,500
TE1420.402 LEGAL SERVICES
0
0
0
0
0
0
TOTAL CONTRACTUAL EXPENSE
0
0
0
0
0
0
TOTAL - LEGAL SERVICES
0
0
0
0
0
0
TOTAL - GENERAL GOVERNMENT SUPPORT
0
0
0
0
0
0
HOME AND COMMUNITY SERVICES
SPECIAL SERVICESICEMETERY
0
11
0
8
0
0
CONTRACTUAL EXPENSE
0
11
0
8
0
0
TE8810.441 CEMETERY MAINTENANCE
1,500
0
1,500
0
1,500
1,500
TOTAL CONTRACTUAL EXPENSE
1,500
0
1,500
0
1,500
1,500
TOTAL -SPECIAL SERVICES/CEMETERY
1,500
0
1,500
0
1,500
1,500
TOTAL - HOME AND COMMUNITY SERVICES
1,500
0
1,500
0
1,500
1,500
TE3989 OTHER STATE AID
0
0
0
0
0
0
TOTAL APPROPRIATIONS 1,500 0 1,500 0 1,500 1,500
REVENUES:
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
USE OF MONEY AND PROPERTY
TE2401 INTEREST 8 EARNINGS
0
11
0
8
0
0
TOTAL - USE OF MONEY AND PROPERTY
0
11
0
8
0
0
MISCELLANEOUS LOCAL SOURCES
TE2770 OTHER UNCLASSIFIED REVENUE
0
0
0
0
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
0
0
0
0
0
STATE AID
TE3989 OTHER STATE AID
0
0
0
0
0
0
TOTAL - STATE AID
0
0
0
0
0
0
INTERFUND TRANSFERS
TE5031/A TRANSFER FROM GENERAL FUND
0
0
0
0
0
0
TOTAL - INTERFUND TRANSFERS
0
0
0
0
0
0
TOTAL REVENUES
0
11
0
8
0
0
APPROPRIATED FUND BALANCE
1,500
-11
1,500
-8
1,500
1,500
TOTAL REVENUES & OTHER SOURCES
1,500
0
1,500
0
1,500
1,500
11-2
BT
SERVICE
FUND
DEBT SERVICE FUND
The Debt Service Fund is provided to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest, and other related costs. The basis of accounting and
recording of financial resources and expenditures is the same as for the General Townwide Fund.
EXPENDITURES:
Total expenditures for the Debt Service Fund are budgeted at $994,700 for Fiscal Year 2014. This is an
increase of $244,471, or 32.6%, over the 2013 budget of $750,229. The following table shows total
budgeted expenditures for Fiscal Year 2014 and each of the five prior years:
EXPENDITURES BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET BUDGET
2013 2014
Contractual Services $ 2,800
Debt Service 907,126
$ 3,100
838,148
$ 1,800
817,118
$ 1,000
694,207
$ 2,000 $ 5,250
748,229 989,450
TOTAL EXPENDITURES: $ 909,926
$ 841,248
$ 818,918
$ 695,207
$ 750,229 j $ 994,700
-
1,501
1,100
1,000
1,000
REVENUES:
The following table shows the Debt Service Fund's total budgeted revenues by source for Fiscal Year
2014 and each of the five prior years:
REVENUES
BUDGET
2009
BUDGET
2010
BUDGET
2011
BUDGET
2012
BUDGET
2013
I BUDGET
2014
Interfund Transfers
$ 907,127
$ 839,747
$ 774,818
$ 654,207
$ 571,579
$ 779,883
Other Revenues
-
1,501
1,100
1,000
1,000
500
Use of Fund Balance
2,799
-
43,000
40,000
177,650
214,317
TOTAL REVENUES:
$ 909,926
1 $ 841,248
$ 818,918
$ 695,207
$ 750,229
$ 994,700
Sewer Fund
143,850
136,474
127,949
-
-
Revenues are budgeted to increase from $572,579 in 2013 to $780,383 in 2014. The Debt Service Fund
is also budgeted to use $214,317 in fund equity for 2014.
$779,883 is budgeted to be received from interfund transfers in 2014. This is an increase of
$208,304, or 36.4%, over the 2013 budget of $571,579. This increase is due, for the most part, to
debt service payments beginning in 2014 on the Public Improvement (Serial) Bonds issued in 2013.
• $214,317 in fund balance has been appropriated for 2014 to balance revenues with expenditures.
Revenues and other sources total $994,700 for Fiscal Year 2014.
INTERFUND TRANSFER HISTORY:
The major source of revenue in the Debt Service Fund is interfund transfers from the General Townwide
Fund, Highway Part -Town Fund and Water Fund.
HISTORY OF TRANSFERS TO
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
BUDGET
DEBT SERVICE FUND
2009
2010
2011
2012
2013
2014
General Fund -Townwide
$ 140,780
$ 137,050
$ 92,171
$ 84,807
$ 106,112
$ 163,788
Highway Fund - Part -Town
-
-
-
43,090
44,350
133,180
Water Fund
622,497
566,223
554,698
526,310
421,117
482,915
Sewer Fund
143,850
136,474
127,949
-
-
TOTAL TRANSFERSS:
$ 907,1271$
839,7471$
774,8181$
654,207
1 $ 571,5791$
779,883
12-1
OUTSTANDING LONG-TERM DEBT:
As of January 1, 2014, the total outstanding long-term general obligation debt of the Town of Ithaca totals
$8,612,000. This total is aggregated from the Town's outstanding bond issues, as shown on the following
table:
Description of Debt
Amount of
Amount
Year of
Debt Issued
Outstanding
Maturity
Public Improvement (Serial) Bonds - 2003
$ 1,000,000
$ 285,000
2017
Public Improvement (Serial) Bonds - 2004A
1,000,000
402,000
2019
Public Improvement (Serial) Bonds - 2004B
2,000,000
1,100,000
2024
Public Improvement (Serial) Bonds - 2005
500,000
120,000
2015
Public Improvement (Serial) Bonds - 2009
1,125,000
870,000
2024
Public Improvement (Serial) Bonds - 2011
2,650,000
2,385,000
2031
Public Improvement (Serial) Bonds - 2013
3,450,000
3,450,000
2028
Total Outstanding Long -Term Debt:
$ 11,725,000
$ 8,612,000
Of this total outstanding long-term debt, $1,315,000 (15.3%) is for facility improvements, $1,520,000
(17.6%) is for transportation improvements, and $5,777,000 (67.1%) is for improvements to water
infrastructure.
2014 DEBT SERVICE PAYMENTS:
For Fiscal Year 20141, $989,429 will be used for principal and interest payments on outstanding long-term
debt, as shown on the following table:
y Description of Debt
Principal
Interest
Total
Pa nts
Payments
Payments
Public Improvement (Serial) Bonds - 2003
$ 71,000 $ 11,258
$ 82,258
Public Improvement (Serial) Bonds - 2004A
67,000 14,298
81,298
Public Improvement (Serial) Bonds - 2004B
100,000 45,750
145,750
Public Improvement (Serial) Bonds - 2005
60,000 4,320
64,320
Public Improvement (Serial) Bonds - 2009
70,000 27,031
97,031
Public Improvement (Serial) Bonds - 2011
135,000 65,963
200,963
Public Improvement (Serial) Bonds - 2013
230,000 87,810
317,810
Total Principal and Interest Payments:
$ 733,000 $ 256,429
$ 989,429
TOWN OF ITHACA'S BOND RATING:
In July 2013, Moody's Investors Service assigned an Aa2 rating to the Town's $3,450,000 Public
Improvement (Serial) Bonds issue. Concurrently, Moody's reaffirmed the Aa2 rating on $5,100,000 of
outstanding rated parity debt. The Aa2 rating reflects 1) the Town's ample reserve levels, 2) stable,
moderately-sized tax base with sizable institutional presence, and 3) a modest debt profile.
Detailed expenditure and revenue schedules for the Debt Service Fund are shown on pages 12-3, 12-4
and 12-6. A schedule showing debt service payment history is presented on page 12-5. A summary of
principal debt outstanding as of December 31, 2013 is shown on page 12-7, with an estimate of principal
debt outstanding as of December 31, 2014 shown on page 12-8.
12-2
TOWN OF ITHACA
DEBT SERVICE FUND
2014 BUDGET
APPROPRIATIONS:
ACCOUNT ACCOUNT DESCRIPTION
BUDGET
2012
EXPENDED
2012
BUDGET
2013
PROJECTED
2013
RECOMMENDED
2014
BUDGET
2014
GENERAL GOVERNMENT SUPPORT
71,000
71,000
71,000
71,000
71,000
71,000
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
16,867
16,867
14,062
14,062
11,260
11,260
V1320.401 AUDITING SERVICES
1,000
1,000
1,000
1,127
1,250
1,250
TOTAL CONTRACTUAL EXPENSE
1,000
1,000
1,000
1,127
1,250
1,250
TOTAL - INDEPENDENT AUDITING
1,000
1,000
1,000
1,127
1,250
1,250
FISCAL AGENT FEES
CONTRACTUAL EXPENSE
V1380.400 CONTRACTUAL SERVICES
0
1,800
1,000
2,300
4,000
4,000
TOTAL CONTRACTUAL EXPENSE
0
1,800
1,000
2,300
4,000
4,000
TOTAL - FISCAL AGENT FEES
0
1,800
1,000
2,300
4,000
4,000
TOTAL - GENERAL GOVERNMENT SUPPORT
1,000
2,800
2,000
3,427
5,250
5,250
DEBT SERVICE
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
PRINCIPAL
V9710.603 PUBLIC WORKS FACILITY IMPROVEMENTS
71,000
71,000
71,000
71,000
71,000
71,000
TOTAL PRINCIPAL
71,000
71,000
71,000
71,000
71,000
71,000
INTEREST
V9710.703 PUBLIC WORKS FACILITY IMPROVEMENTS
16,867
16,867
14,062
14,062
11,260
11,260
TOTALINTEREST
16,867
16,867
14,062
14,062
11,260
11,260
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
87,867
87,867
85,062
85,062
82,260
82,260
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A
PRINCIPAL
V9710.604 BOSTWICK ROAD WATER IMPROVEMENTS
67,000
67,000
67,000
67,000
67,000
67,000
TOTAL PRINCIPAL
67,000
67,000
67,000
67,000
67,000
67,000
INTEREST
V9710.704 BOSTWICK ROAD WATER IMPROVEMENTS
19,497
19,497
16,897
16,897
14,300
14,300
TOTALINTEREST
19,497
19,497
16,897
16,897
14,300
14,300
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A
86,497
86,497
83,897
83,897
81,300
81,300
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B
PRINCIPAL
V9710.605 WEST HILUCOY GLEN WATER IMPRVMNTS
100,000
100,000
100,000
100,000
100,000
100,000
TOTAL PRINCIPAL
100,000
100,000
100,000
100,000
100,000
100,000
INTEREST
V9710.705 WEST HILUCOY GLEN WATER IMPRVMNTS
54,250
54,250
50,000
50,000
45,750
45,750
TOTALINTEREST
54,250
54,250
50,000
50,000
45,750
45,750
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B
154,250
154,250
150,000
150,000
145,750
145,750
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
PRINCIPAL
V9710.606 SOUTH HILL WATER MAIN IMPROVEMENTS
60,000
60,000
60,000
60,000
60,000
60,000
TOTAL PRINCIPAL
60,000
60,000
60,000
60,000
60,000
60,000
INTEREST
V9710.706 SOUTH HILL WATER MAIN IMPROVEMENTS
8,640
8,640
6,480
6,480
4,320
4,320
TOTALINTEREST
8,640
8,640
6,480
6,480
4,320
4,320
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
68,640
68,640
66,480
66,480
64,320
64,320
12-3
APPROPRIATIONS:
BUDGET EXPENDED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
PRINCIPAL
V9710.607
TRUMANSBURG ROAD WATER IMPRVMNTS
37,050
37,050
37,050
37,050
39,900
39,900
V9710.608
HANSHAW ROAD WATER IMPROVEMENTS
27,950
27,950
27,950
27,950
30,100
30,100
V9710.611
TOTAL PRINCIPAL
65,000
65,000
65,000
65,000
70,000
70,000
INTEREST
TOTAL PRINCIPAL
130,000
130,000
135,000
135,000
135,000
135,000
V9710.707
TRUMANSBURG ROAD WATER IMPRVMNTS
17,307
17,307
16,381
16,380
15,410
15,410
V9710.708
HANSHAW ROAD WATER IMPROVEMENTS
13,056
13,056
12,359
12,357
11,625
11,625
V9710.710
TOTALINTEREST
30,363
30,363
28,740
28,738
27,035
27,035
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
95,363
95,363
93,740
93,738
97,035
97,035
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
PRINCIPAL
V9710.609
TOWN HALL ROOF REHABILITATION
30,000
30,000
30,000
30,000
30,000
30,000
V9710.610
SNYDER HILL ROAD RECONSTRUCTION
35,000
35,000
35,000
35,000
35,000
35,000
V9710.611
EAST SHORE DR WATER IMPROVEMENTS
65,000
65,000
70,000
70,000
70,000
70,000
0
TOTAL PRINCIPAL
130,000
130,000
135,000
135,000
135,000
135,000
INTEREST
0
25,000
25,000
0
0
0
0
V9710.709
TOWN HALL ROOF REHABILITATION
6,940
6,938
6,300
6,300
5,665
5,665
V9710.710
SNYDER HILL ROAD RECONSTRUCTION
8,090
8,094
7,350
7,350
6,605
6,605
V9710.711
EAST SHORE DR WATER IMPROVEMENTS
56,560
56,563
55,150
55,181
53,695
53,695
15,030
TOTAL INTEREST
71,590
71,594
68,800
68,831
65,965
65,965
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
201,590
201,594
203,800
203,831
200,965
200,965
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013
PRINCIPAL
V9710.713
V9710.613
TOWN HALL PARKING LOT REHABILITATION
V9710.614
SALT STORAGE BUILDING REPLACEMENT
V9710.615
HARRIS B. DATES DR. RECONSTRUCTION
V9710.616
WHITETAIL DRIVE RECONSTRUCTION
V9710.617
FOREST HOME DRIVE IMPROVEMENTS
V9710.618
NORTHVIEW WATER TANK REPLACEMENT
V9710.619
DANBY ROAD WATER TANK REPLACEMENT
V9710.620
DANBY ROAD WATER MAIN REPLACEMENT
TOTAL INTEREST
TOTAL PRINCIPAL
INTEREST
0
V9710.713
TOWN HALL PARKING LOT REHABILITATION
V9710.714
SALT STORAGE BUILDING REPLACEMENT
V9710.715
HARRIS B. DATES DR. RECONSTRUCTION
V9710.716
WHITETAIL DRIVE RECONSTRUCTION
V9710.717
FOREST HOME DRIVE IMPROVEMENTS
V9710.718
NORTHVIEW WATER TANK REPLACEMENT
V9710.719
DANBY ROAD WATER TANK REPLACEMENT
V9710.720
DANBY ROAD WATER MAIN REPLACEMENT
0
TOTAL INTEREST
0
0
0
0
12,000
12,000
0
0
0
0
52,000
52,000
0
0
0
0
20,000
20,000
0
0
0
0
42,000
42,000
0
0
0
0
20,000
20,000
0
0
0
0
25,000
25,000
0
0
0
0
25,000
25,000
0
0
0
0
34,000
34,000
0
0
0
0
230,000
230,000
0
0
3,750
0
3,250
3,250
0
0
12,000
0
15,030
15,030
0
0
3,750
0
5,565
5,565
0
0
11,250
0
20,730
20,730
0
0
7,500
0
5,780
5,780
0
0
8,250
0
13,590
13,590
0
0
9,750
0
13,990
13,990
0
0
9,000
0
9,885
9,885
0
0
65,250
0
87,820
87,820
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013 0 0 65,250 0 317,820 317,820
TOTAL - DEBT SERVICE 694,207 694,210 748,229 683,008 989,450 989,450
TOTAL APPROPRIATIONS 695,207 697,010 750,229 686,435 994,700 994,700
12-4
TOWN OF ITHACA
DEBT SERVICE FUND
DEBT SERVICE PAYMENT HISTORY:
2014 BUDGET
BOND ISSUE/DEBT SERVICE PAYMENTS
ACTUAL
ACTUAL
ACTUAL
ACTUAL
ACTUAL
BUDGET
2009
2010
2011
2012
2013
2014
PUBLIC IMPROVEMENT (SERIAL) BONDS - 1991
- Debt Service - Principal
250,000
250,000
250,000
-
-
-
- Debt Service - Interest
49,688
33,125
16,562
-
-
-
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 1991
299,688
283,125
266,562
-
-
-
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
Debt Service - Principal
71,000
71,000
71,000
71,000
71,000
71,000
- Debt Service - Interest
25,280
22,475
19,671
16,867
14,062
11,260
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
96,280
93,475
90,671
87,867
85,062
62,260
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A
Debt Service - Principal
66,000
67,000
67,000
67,000
67,000
67,000
Debt Service - Interest
27,276
24,696
22,097
19,497
16,897
14,300
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A
93,276
91,696
89,097
86,497
83,897
81,300
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B
Debt Service - Principal
100,000
100,000
100,000
100,000
100,000
100,000
Debt Service - Interest
67,000
62,750
58,500
54,250
50,000
45,750
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B
167,000
162,750
158,500
154,250
150,000
145,750
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
Debt Service - Principal
50,000
50,000
60,000
60,000
60,000
60,000
Debt Service - Interest
14,400
12,600
10,800
8,640
6,480
4,320
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
64,400
62,600
70,800
68,640
66,480
64,320
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2006
Debt Service - Principal
40,000
40,000
40,000
-
-
-
Debt Service - Interest
4,500 1
3,000
1,500
-
-
-
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2006
44,500 i
43,000
41,500
-
-
-
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
- Debt Service - Principal
-
60,000
65,000
65,000
65,000
70,000
- Debt Service - Interest
-
33,338
31,988
30,363
28,738
27,035
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
-
93,338
96,988
95,363
93,738
97,035
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
- Debt Service - Principal
-
-
-
130,000
135,000
135,000
- Debt Service - Interest
-
-
-
71,594
68,831
65,965
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
-
-
-
201,594
203,831
200,965
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013
Debt Service - Principal
-
-
-
-
-
230,000
Debt Service - Interest
-
-
-
-
-
87,820
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013
-
-
-
-
-
317,820
TOTAL - ANNUAL DEBT SERVICE PAYMENTS
765,144
829,984
814,118
694,211
683,008
989,450
12-5
TOWN OF ITHACA
DEBT SERVICE FUND
REVENUES:
ACCOUNT
2014 BUDGET
BUDGET RECEIVED BUDGET PROJECTED RECOMMENDED BUDGET
ACCOUNT DESCRIPTION 2012 2012 2013 2013 2014 2014
USE OF MONEY AND PROPERTY
ACTUAL
ACTUAL
ACTUAL
ACTUAL
PROJECTED
BUDGET
V2401 INTEREST & EARNINGS
1,000
543
1,000
804
500
500
TOTAL - USE OF MONEY AND PROPERTY
1,000
543
1,000
804
500
500
MISCELLANEOUS LOCAL SOURCES
-
-
-
43,090
44,350
133,180
V2701 REFUND PRIOR YEARS EXPENSES
0
0
0
0
0
0
TOTAL - MISCELLANEOUS LOCAL SOURCES
0
0
0
0
0
0
INTERFUND TRANSFERS
V5031/A TRANSFER FROM GENERAL FUND
84,807
84,807
106,112
106,112
163,788
163,788
V5031/DB TRANSFER FROM HIGHWAY FUND
43,090
43,090
44,350
44,350
133,180
133,180
V5031/F TRANSFER FROM WATER FUND
526,310
526,310
421,117
421,117
482,915
482,915
V5031/G TRANSFER FROM SEWER FUND
0
0
0
0
0
0
V5031/H TRANSFER FROM CAPITAL PROJECT
0
448,487
0
79,166
0
0
TOTAL-INTERFUND TRANSFERS
654,207
1,102,694
571,579
650,745
779,883
779,883
TOTAL REVENUES
655,207
1,103,237
572,579
651,549
780,383
780,383
APPROPRIATED FUND BALANCE
40,000
-406,227
177,650
34,886
214,317
214,317
TOTAL REVENUES & OTHER SOURCES
695,207
697,010
750,229
686,435
994,700
994,700
INTERFUND TRANSFER HISTORY:
INTERFUND TRANSFER TO DEBT SERVICE FUND
ACTUAL
ACTUAL
ACTUAL
ACTUAL
PROJECTED
BUDGET
2009
2010
2011
20112
2013
2014
TRANSFER FROM GENERAL TOWNWIDE FUND
140,780
137,050
92,171
84,807
106,112
163,788
TRANSFER FROM HIGHWAY PART -TOWN FUND
-
-
-
43,090
44,350
133,180
TRANSFER FROM WATER FUND
622,497
566,223
554,698
526,310
421,117
482,915
TRANSFER FROM SEWER FUND
143,850
136,474
127,949
-
-
-
TRANSFER FROM CAPITAL PROJECT FUND
Town Hall Roof Replacement
-
-
-
61,859
-
-
Snyder Hill Road Reconstruction
-
-
-
20,451
-
-
East Shore Drive Water Main Replacement
-
-
-
366,105
-
-
Town Hall Parking Lot Improvements
-
-
-
-
29,965
-
Salt Storage Building Replacement
-
-
-
-
-
-
Harris B. Dates Drive Improvements
-
-
-
-
2,853
-
Whitetail Drive Improvements
-
-
-
-
-
-
Forest Home/Flat Rock Improvements
-
-
-
-
-
-
- Northview Road Water Tank Replacement
-
-
-
-
6,555
-
Denby Road Water Tank Replacement
-
-
-
-
39,794
-
- Danby Road Water Main Replacement
-
-
-
-
-
-
TOTAL - INTERFUND TRANSFERS
907,127
839,747
774,818
654,207
571,579
7799883
12-6
TOWN OF ITHACA
SUMMARY OF PRINCIPAL DEBT OUTSTANDING
FOR THE YEAR ENDING DECEMBER 31, 2013
T
BEGINNING
DEBT
DEBT
INTEREST
ENDING
DESCRIPTION OF OUTSTANDING DEBT
BALANCE
ISSUED
RETIRED
PAID
BALANCE
1/01/2013
2013
2013
2013
12/31/2013
SERIAL BONDS
$1,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
$ 356,000
$ -
$ 71,000
$ 14,062
$ 285,000
Town of Ithaca - Public Works Facility
$1,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004
469,000
-
67,000
16,897
402,000
Bostwick Road Water Tank & Transmission Main
$2,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004
1,200,000
-
100,000
50,000
1,100,000
West Hill Water Tank & Coy Glen Water Tank/Pump Station! Pipeline
$ 500,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
180,000
-
60,000
6,480
120,000
South Hill Water Transmission Main
$1,125,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
935,000
-
65,000
28,738
870,000
Hanshaw Road & Trumansburg Road Water Main Improvements
$2,650,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
2,520,000
-
135,000
68,831
2,385,000
East Shore Drive Water Main?Snyder Hill Road/Town Hall Roof
$3,450,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013
-
3,450,000
-
-
3,450,000
Vanous Capital Projects
TOTAL - SERIAL BONDS
$ 5,660,000
$ 3,450,000
$ 498,000
$ 185,008
$ 8,612,000
BOND ANTICIPATION NOTES
NONE
-
-
TOTAL - BOND ANTICIPATION NOTES
$ -
$ -
$ -
$
TOTAL OUTSTANDING PRINCIPAL DEBT
$ 5,660,000
$ 3,450,000
$ 498,000
$ 8,612,000
12-7
TOWN OF ITHACA
ESTIMATE OF PRINCIPAL DEBT OUTSTANDING
FOR THE YEAR ENDING DECEMBER 31, 2014
12-8
BEGINNING
DEBT
DEBT
INTEREST
ENDING
DESCRIPTION OF OUTSTANDING DEBT
BALANCE
ISSUED
RETIRED
PAID
BALANCE
1/01/2014
2014
2014
2014
12/31/2014
SERIAL BONDS
$1,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003
$ 285.000
$ -
$ 71,000
$ 11,258
$ 214,000
Town of Ithaca - Public Works Facility
$1,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004
402.000
-
67,000
14,298
335,000
Bostwick Road Water Tank 8 Transmission Main
$2,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004
1,100.000
-
100,000
45,750
1,000,000
West Hill Water Tank & Coy Glen Water Tank/Pump Station/Pipeline
$ 500,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2005
120,000
-
60,000
4,320
60,000
South Hill Water Transmission Main
$1,125,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009
870,000
-
70,000
27,031
800,000
Hanshaw Road 8 Trumansburg Road Water Main Improvements
$2,650,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011
2,385,000
-
135,000
65,963
2,250,000
East Shore Drive Water Main!Snyder Hill Road/Town Hall Roof
$3,450,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013
3,450,000
-
230,000
87,810
3,220,000
Various Capital Projects
$3,250,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014
-
3,250,000
-
-
3,250,000
Various Capital Projects
TOTAL - SERIAL BONDS
$ 8,612,000
$ 3,250,000
$ 733,000
$ 256,429
$11,129,000
BOND ANTICIPATION NOTES
NONE
-
-
-
TOTAL - BOND ANTICIPATION NOTES
$ -
$ -
$ -
$
TOTAL OUTSTANDING PRINCIPAL DEBT
$ 8,612,000
$ 3,250,000
$ 733,000
$11,129,000
12-8
TOWN OF ITHACA
CONSTITUTIONAL DEBT LIMIT
12/31/2013
DEBT LIMIT
Assessed Full Valuation of Taxable Real Property:
- For the Fiscal Year ended 12/31/2009
1,240,258,761
- For the Fiscal Year ended 12/31/2010
1,270,022,663
- For the Fiscal Year ended 12/31/2011
1,273,589,816
- For the Fiscal Year ended 12/31/2012
1,279,947,066
- For the Fiscal Year ended 12/31/2013
1,294,998,380
Five -Year Average Full Valuation of Taxable Real Property:
$ 1,271,763,337
Permitted Percentage of the "Average Full Valuation"
7%
Town of Ithaca Constitutional Debt Limit:
$ 89,023,434
$89,023,434 represents the maximum amount of indebtedness that the Town of Ithaca can issue and
have outstanding pursuant to Article VIII of the New York State Constitution, and Title 9 of Article 2 of
the Local Finance Law.
TOTAL NET INDEBTEDNESS OF THE TOWN
Principal Borrowings Outstanding as of 12/31/2013:
- $1,000,000 Public Improvement (Serial) Bonds, 2003
$ 285,000
$1,000,000 Public Improvement (Serial) Bonds, 2004
402,000
- $2,000,000 Public Improvement (Serial) Bonds, 2004
1,100,000
$ 500,000 Public Improvement (Serial) Bonds, 2005
120,000
$1,125,000 Public Improvement (Serial) Bonds, 2009
870,000
$2,650,000 Public Improvement (Serial) Bonds, 2011
2,385,000
- $3,450,000 Public Improvement (Serial) Bonds, 2013
3,450,000
Total Debt Outstanding as of 12/31/2013:
$ 8,612,000
Less: Exclusion for Water & Sewer Indebtedness:
(5,777,000)
Total Net Indebtedness Subject to Debt Limit:
$ 2,835,000
NET DEBT -CONTRACTING MARGIN
Constitutional Debt Limit:
$ 89,023,434
Less: Total Net Indebtedness
(2,835,000)
Net Debt -Contracting Margin:
$ 86,188,434
Percentage of Debt -Contracting Power Exhausted:
3.18%
12-9
CAPITAL
BUDGET
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a statement of the Town of Ithaca's long range vision of
infrastructure improvements and capital purchases covering a variety of operational areas. This
document highlights five years of projects that, after Board and staff collaboration as part of a public
process, will improve vital infrastructures necessary for the safe conveyance of traffic, drinking water,
waste water, storm water runoff, and improvements to parks, trails and Town facilities. The CIP includes
Fiscal Year 2014 projects, as well as future year projects and cost projections for which financing has yet
to be determined. The "future years" of the CIP are therefore subject to change. The CIP provides the
Town Board, staff and community with a roadmap toward achieving these improvements and help to plan
for the financial resources that will be necessary for accomplishing them.
The 5 -Year Capital Improvement Program identifies projects with an estimated total cost of $18,125,000.
These costs are shown on the following table by year and infrastructure category:
INFRASTRUCTUREBUDGET
Ll
f ESTIMATE
ESTIMATE
ESTIMATE
ESTIMATE
5 -YEAR
20-- I 2015
2016
2017
2018
TOTAL
Water System Improvements
$ 2,050,000 $ 1,950,000
$ 1,050,000
$ 2,050,000 $ 500,000
$ 7,600,000
Sewer System Improvements
650,000 650,000
650,000
650,000 650,000
3,250,000
Stormwater& Drainage
200,000 1,000,000
-
- -
1,200,000
Road Improvements
1,000,000 1,000,000
600,000
350,000 350,000
3,300,000
Town Facility Improvements
150,000 250,000
400,000
250,000 250,000
1,300,000
Parks &Trails Improvements
375,000 275,0001
,000
325,000 225,000
1,475,000
TOTAL EXPENDITURES:
$ 4,425,000 $ 5,125,000
$ 2,975,000
$ 3,625,000 $ 1,975,000
1$ 18,125,000
The following chart shows the distribution of the estimated total cost by infrastructure category. Please
note the estimated costs for improvements to water and sewer infrastructures account for 60% of all
expenditures.
13-1
Town of Ithaca
Capital Improvement Plan
5 -Year Expenditures
2014-2018
$18,125,000
Water System
Parks & Trails
Improvements
Improvements __
42%
8%
_
Town Facility./
f
Improvements
f`
7%
! Sewer System
Improvements
Road
Stormwater & 18%
Improvements .
Drainage
18%
7%
13-1
Of this $18,125,000 total, current estimates show $13,000,000 will be financed through issuing new debt,
$4,100,000 will be financed with current revenue (or fund balance), and the remaining $1,025,000 will
come from federal and state grants as funding may become available.
FUNDING SOURCE
BUDGET
ESTIMATE
ESTIMATE
ESTIMATE
ESTIMATE
5 -YEAR
2014
2015
2016
2017
2018
TOTAL
Current Year Revenues
$ 825,000
$ 775,000
$ 775,000
$ 1,050,000
$ 675,000
$ 4,100,000
New Long -Term Debt
3,250,000
4,150,000
1,950,000
2,550,000
1,100,000
13,000,000
Grant Fundi If Available
350,000
200,000
250,000
25,000
200,000
1,025,000
TOTAL REVUNUES:
$ 4,425,000
$ 5,125,000
1 $ 2,975,000
$ 3,625,000
1 $ 1,975,000
$ 18,125,000
For Fiscal Year 2014, the Town has budgeted $4,425,000 for infrastructure improvements, $692,000 to
replace existing capital equipment, and an additional $42,500 for the acquisition of new capital
equipment, as outlined on the following pages. Of the $4,425,000 budgeted for infrastructure
improvements, $3,250,000 of this cost will be financed through the issuance of new debt, $825,000 will
be financed with current year revenue or fund balance, and the remaining $350,000 will come from
federal and state grants. Funding for the acquisition of capital equipment is through current year revenue.
FISCAL YEAR 2014 - NEW CAPITAL PROJECT DESCRIPTIONS
GENERAL FUND:
• Town Hall Building Improvements - These are maintenance projects that were identified in the
HVAC/Air Quality study, or efficiency improvements that have been identified as potential
improvements. A total of $100,000 is budgeted for the following listed projects, to be funded from
current year revenues.
- $35,000 for modifications to the HVAC Building Control System (BCS).
- $35,000 to repair the stairway to the boiler room.
- $30,000 to replace the drywell on Tioga Street and connect to City sewer.
• Emergency Generator - The Public Works Facility (PWF) is identified as the Town's "Emergency
Management Operations Center", and currently there is no dedicated back-up power source to the
building. This project will provide for the installation of a fixed natural gas -powered generator to
provide such back-up power, allowing the PWF to continue providing critical services under
emergency conditions.
This project is estimated to cost $100,000 and will be funded over the next two (2) years. $50,000
has been appropriated for this work in 2014. The remaining $50,000 will be appropriated in the
2015 Town budget. Funding in both years will be from current year revenues.
• South Hill Trail Culvert Replacement - This is an ongoing program for replacement of the culverts
under the South Hill Trail. The alignment of the South Hill Trail follows an abandoned railroad right-
of-way, and many of these culverts were originally installed with the construction of the railroad.
$25,000 will be allocated for this work in 2014, which is a 50% reduction from the $50,000 total
budgeted in the previous year. This project will be funded from current year revenues.
• Winners Circle Drainage Improvements - This is a maintenance project to replace the original metal
storm pipes and repair catch basins along Winners Circle. The inverts of the storm pipes have
eroded away and the catch basins are collapsing, contributing to the deterioration of the adjacent
roadways. This work will be done in conjunction with the Winners Circle Pavement Improvements
project described below. The estimated cost of this work is $200,000, which will be funded by
issuing new long-term debt.
13-2
HIGHWAY FUND:
• Winners Circle Pavement Improvements - This is a "mill and fill" maintenance project to address
deteriorating pavement conditions due, in part, to drainage failures and impacts from water main
breaks. This work will be done in conjunction with the Winners Circle Drainage Improvements
project described above. The estimated cost of this work is $250,000, which will be funded by
issuing new long-term debt.
Sand Bank Road (Lower End) Improvements - This is a maintenance project to address a variety of
issues from the top of the bend to the intersection with SR 13. The pavement structure includes a
variety of asphalt mix designs, including "cold mix asphalt", stone and oil and some "hot mix
asphalt". Each mix has its own benefits, however we are starting to see failures, "down -hill pushing"
and clumps of asphalt sticking to tires on hot days, as the mixes are not working together. There
are also issues with the overall construction of the original road being placed on rock ledges
creating drainage problems. The project will include drainage work, base repair, overlay, "mill and
fill" and guide rail extension. The estimated cost of this work is $750,000, which will also be funded
by issuing new long-term debt.
WATER FUND:
Christopher Circle Water Tank Replacement - Constructed circa 1959, the existing steel tank is 35'
in diameter by 70' in height, with a storage capacity of 500,000 gallons. This tank supplies 322
customers with an average of 110,000 gallons of water per day. Past inspections have indicated
the need for increasing levels of maintenance, and due to low pressure issues to customers
adjacent to the tank, the water level is allowed to drop only 7-10 feet (15% of capacity) before the
tank is refilled. Staff has proposed to replace the existing tank with a new steel tank, greater in
height and with a slightly smaller storage capacity. This will provide improved water pressure and
allow for a more efficient usage of the capacity of the tank, therefore reducing any water quality
concerns.
In August 2013 the Town entered into an agreement with GHD Consulting Services of Cazenovia,
NY to perform a study of the Town's northeast water distribution system, which includes the
Christopher Circle and Sapsucker Woods Water Tanks, and present the Town with replacement
options for each tank site.
The estimated cost of this work is $850,000, which will be funded by issuing new long-term debt.
Coddinciton Road Water Main Improvements - The installation dates of the water mains along
Coddington Road range from 1954 to 1994 and the area is served by two separate water tanks.
The newer sections of the mains have been plagued by corrosive failures and the older sections
have significant accumulations of sediment which impacts the ability to efficiently move water
through the lines. Tompkins County is planning the reconstruction of Coddington Road in 2015,
and replacement of the water main should take place prior to the road work. This project will
provide for the replacement of 14,100 lineal feet (2.67 miles) of water mains at an estimated cost of
$2,300,000, with construction being scheduled in two (2) phases.
- Phase 1 will be constructed in 2014, replacing the existing mains from the Northview Tank to
Burns Road with polywrapped 8" ductile iron pipe. A total of 9,640 lineal feet of pipe will be
installed during this phase at an estimated cost of $1,540,000.
- Phase 2 will be constructed in 2015, replacing the existing mains from the Town -City boundary
to the Northview Tank with polywrapped 8" ductile iron pipe. A total of 4,460 lineal feet of pipe
will be installed during Phase 2 at an estimated cost of $760,000.
The $2,300,000 total cost of the Coddington Road Water Main Improvements will be funded
through issuing new long-term debt in both Fiscal Years 2014 and 2015. The Town will also require
the approval of the Comptroller's Office prior to proceeding with this project.
13-3
SEWER FUND:
• Sewer Rehabilitation - This is an ongoing program to eliminate water infiltration into the sewer
mains and reduce blockages. Selected sewer mains will first be thoroughly cleaned, and then slip -
lined with cured in-place plastic pipe. This project is estimated to cost $100,000 and will be funded
from current year revenues.
Manhole Rehabilitation - This is an ongoing program to reduce water infiltration into manholes,
rebuild inverts and reduce blockages. This project will be budgeted for $50,000 and will also be
funded from current year revenues.
Jointly Owned Interceptors - Interceptor sewers carry sewage from the Town through the City of
Ithaca for treatment at the Ithaca Area Wastewater Treatment Plant, located at the southern end of
Cayuga Lake. These sewer lines are jointly owned with the City, and the Town is responsible for a
portion of the maintenance and replacement costs of these lines. The City of Ithaca and the Town
of Ithaca must initially approve all capital projects and related expenditures before any construction
can take place. $300,000 will be budgeted in 2014, to be funded from current year revenues.
FISCAL YEAR 2014 - EXISTING CAPITAL PROJECT FUNDS
Gateway Trail - The Gateway Trail project is located on South Hill along the boundary of the Town
and City of Ithaca. The project involves the development of a multi -use trail that would provide
bicycle and pedestrian connections between the existing South Hill Recreation Way at Hudson
Street, Buttermilk Falls State Park, the existing bridge over NYS Route 13, the City of Ithaca
parklands, and the future Black Diamond Trail. The proposed trail covers approximately 2 miles,
with 90% of the trail alignment following an abandoned railroad right-of-way.
The project was awarded grant funding with a ratio of 80% Federal funds and 20% Town
funds. The grant has a total project cost of $544,000, including engineering and design, right-of-
way acquisition and construction. The NYS Department of Transportation is administering the
funding.
After encountering protracted delays in acquiring a right-of-way across the former Emerson Plant
property, the Town decided to move forward by dividing this project into two (2) phases:
- Phase 1 of this project will connect Buttermilk Falls State Park and the City parklands area up
to Stone Quarry Road (+/- 1 mile). The estimated cost for Phase 1 is $88,000 for engineering
and design, and $350,000 for construction. In mid -2013 the Town entered into a consultant
agreement with Fisher Associates of Rochester, NY for the design portion of Phase 1.
- Phase 2, which crosses the Emerson Plant property, will be constructed in the future as the
right-of-way and additional funding becomes available.
The total budget for Phase 1 is $438,000, with the Town responsible for $87,600 of this total. The
Town currently has almost $88,000 set aside to cover its share of these costs.
Hanshaw Road Walkway - The Hanshaw Road reconstruction project will restore travel lanes and
shoulders, and improve drainage along Hanshaw Road from Sapsucker Woods Road to the Village
of Cayuga Heights. This Tompkins County project also includes an ADA compliant walkway along
the north side of the road, for which the Town will be partially responsible for the cost. The total
budget for this project is $6,406,105. The estimated total walkway cost is $293,173 of which the
Town is responsible for $166,199. The Town currently has $100,400 set aside in this capital project
fund to cover its share of the project costs.
Construction of this project began in the summer of 2013 and is scheduled for completion in mid -
2014.
13-4
Upstream Forest Home Drive Bridge Rehabilitation - Constructed in 1909 by the Groton Bridge
Company, this one -lane, metal truss bridge over Fall Creek has been subject to frequent structural
and safety flags in recent years. This Tompkins County project will reconstruct the bridge, while
maintaining the existing bridge width and above deck structure. The total budget for this project is
$2,077,000, of which the Town is currently responsible for $86,675. The Town has $102,600 set
aside in this capital project fund to cover its share of the project costs.
Construction of this project began late in 2013 and is scheduled for completion in August 2014.
• Pine Tree Road Bike and Pedestrian Paths - This Tompkins County project will connect bicycle
and pedestrian walkways between Dryden Road (Route 366) and East Hill Plaza, and widen Pine
Tree Road through a narrow, former railroad overpass. The total budget for this project is
$6,406,105, of which the Town is responsible for $35,000. The Town currently has just over
$35,000 set aside in this capital project fund to cover its share of the project costs.
This project is currently in the design phase, with construction anticipated to begin in mid -2014.
FISCAL YEAR 2014 CAPITAL EQUIPMENT REPLACEMENT SUMMARY
The following schedule identifies the capital equipment scheduled for replacement in Fiscal Year 2014 at
a total estimated cost of $692,000. Funding of capital equipment replacements will come from current
year revenues.
CAPITAL EQUIPMENT
FLEET
No.
YEAR
PURCHASED
USEFULL
LIFE
ORIGINAL
COST
REPLACEMENT
COST
2014 Equipment Replacements:
2004 Dodge Intrepid (Planning)
29
2004
7
$ 14,875
$ 25,000
2002 Chevrolet Venture Van
28
2002
15
16,369
30,000
2006 Ford F350 One -Ton Truck
19
2006
10
25,731
45,000
2005 Ford F350 Utility Truck
63
2005
10
22,954
45,000
2003 Ford F150 4x4 Pickup Truck
16
2003
10
21,037
35,000
2001 Bobcat 863H Skid -Steer Loader
50
2001
10
31,266
42,000
1999 Daewoo Heavy Excavator
40
1999
15
101,422
250,000
1985 John Deere Tractor
35
1985
10
17,000
55,000
2009 Grasshopper Mower (Diesel)
55
2009
3
12,722
20,000
2002 OBD Leaf Vacuum
44
2002
10
17,150
35,000
1997 Atlas Copco Air Compressor
70
1997
20
10,549
20,000
1990 Red River Flo -Boy Trailer
T4
1990
20
33,885
90,000
Total - 2014 Equipment Replacements
1 $ 692,000
In addition to the above listed equipment replacements, the Town will also purchase a new item in 2014.
$42,500 has been budgeted to purchase a Crack Fill Machine to be used in maintaining roadways and
other asphalt surfaces.
The tables on the following pages provide additional information:
• A 5 -year schedule of Capital Projects shown by year and infrastructure category on pages 13-6 and
13-7.
• A detailed schedule of 2014 Capital Equipment purchases by fund on page 13-8.
13-5
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