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HomeMy WebLinkAbout2023 Adopted Budget 2023 BUDGET View looking North from Danby Road Water tank Photo by Travis Mills, W & S Maintenance Supervisor TOWN BOARD Rod Howe, Supervisor Rich DePaolo, Deputy Supervisor Pamela Bleiwas William Goodman Margaret Johnson Eric Levine Rob Rosen 1 MEETING OF THE ITHACA TOWN BOARD October 17, 2022 TB Resolution 2021 - 163: Adoption of the Town of Ithaca 2023 Budget Whereas the Town Board held a public hearing on Monday, October 17,2022, to he^ comments regarding the 2023 Preliminary Budget, and Whereas the Town Board discussed, reviewed, and made any changes properly put forth and voted upon to the 2023 Preliminary Budget, now therefore be it Resolved that the Town Board of the Town of Ithaca hereby approves and adopts the 2023 Preliminary Budget as the Final 2023 Town of Ithaca Budget. Moved: Eric Levine Seconded: Pamela Bleiwas Vote: ayes - Levine, Bleiwas, Howe, DePaolo, Johnson and Rosen STATE OF NEW YORK) COUNTY OF TOMPKINS) SS: TOWN OF ITHACA: I, Paulette Rosa, Town Clerk of the Town of Ithaca, do hereby certify that the above resolution is an exact copy of the same adopted by the Ithaca Town Board at a meeting on the 17*^ day of October 2022. »» »v J*- • - w. .V • ^ •V V ^ Paulette Rosa, Town Clerk 2 Table of Contents Budget Summary Property Tax and Benefit Assessment Rates General Town-Wide Fund General Part-Town Fund Highway Town-Wide Fund Highway Part-Town Fund Water Fund Sewer Fund Fire Protection Fund Risk Retention Light District Funds Long Term Debt Schedules Debt Service Fund Capital Budget 4 18 77 29 59 67 52 88 104 115 98 123 128 113 3 BUDGET SUMMARY 4 ESTIMATED AMOUNT TO BE 2022 TOWN FUNDS:REVENUE RAISED BY TAX TAX A GENERAL TOWNWIDE FUND 8,084,481$ 3,186,763$ 1,122,718$ 3,775,000$ 3,500,000$ B GENERAL PART-TOWN FUND 2,138,661 2,138,661 - - DA HIGHWAY TOWNWIDE FUND 765,773 47,773 - 718,000 648,000$ DB HIGHWAY PART-TOWN FUND 3,623,754 2,012,754 781,000 830,000 869,500$ F WATER FUND 6,575,217 5,077,516 - 1,497,701 1,465,120 G SEWER FUND 4,975,753 4,296,258 (0) 679,495 586,242 R RISK RETENTION FUND 38,000 38,000 - - V DEBT SERVICE FUND 189,663 153,947 35,716 - TOTAL - TOWN FUNDS 26,391,302$ 16,951,672$ 1,939,434$ 7,500,196$ 7,068,862$ SPECIAL DISTRICT FUNDS: SF FIRE PROTECTION FUND 3,704,183$ 386,183$ -$ 3,318,000$ 3,530,806$ SL 1 FOREST HOME LIGHT DISTRICT 2,800 - 2,400 400 6,350$ SL 2 GLENSIDE LIGHT DISTRICT 1,700 - - 1,700 2,040$ SL 3 RENWICK HEIGHTS LIGHT DISTRICT 2,200 - - 2,200 2,840$ SL 4 EASTWOOD COMMONS LIGHT DISTRICT 1,450 - 700 750 3,560$ SL 5 CLOVER LANE LIGHT DISTRICT 375 - - 375 560$ SL 6 WINNER'S CIRCLE LIGHT DISTRICT 550 - 350 200 1,250$ SL 7 BURLEIGH DRIVE LIGHT DISTRICT 1,000 - - 1,000 1,900$ SL 8 WESTHAVEN ROAD LIGHT DISTRICT 3,950 - - 3,950 5,550$ SL 9 CODDINGTON ROAD LIGHT DISTRICT 2,080 - - 2,080 3,250$ TOTAL - SPECIAL DISTRICT FUNDS:3,720,288$ 386,183$ 3,450$ 3,330,655$ 3,558,106$ GRAND TOTAL - ALL FUNDS:30,111,590$ 17,337,855$ 1,942,884$ 10,830,851$ 10,626,968$ TOWN OF ITHACA, NEW YORK SUMMARY OF FISCAL YEAR 2023 BUDGET BY FUND APPROPRIATED FUND BALANCEAPPROPRIATIONS 5 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS  The Ithaca Town Budget will increase from $25,160,580 in 2022 to $30,111,590 in 2023, an increase of $4,951,010 or 19.68%. A large portion of this increase is due to the way NYS OSC requires that we budget for the $1,647,072 in ARPA funding as a revenue source and interfund transfer from General and an interfund transfer to Water and Sewer. Budgeted capital projects increased by $2,017,995. This increase is mostly due to $1,511,700 in Water projects that were delayed in 2022 (and budgeted again in 2023).  The budgeted total for Personnel Costs increases from $6,791,742 in 2022 to $7,192,158 in 2023, an increase of $400,416 or 5.9%. Personnel costs represent 24% of the Town’s total 2023 budget.  Total for Personal Services (employee salaries and wages) increases from $4,579,372 in 2022 to $4,862,338 in 2023, an increase of $282,966 or 6.2%. Salaries are under negotiation for 2023. This tentative budget estimate includes a the same COLA increase as 2022. The newly created (in 2022) Computer Systems Support Aide is included. There are also two new position requests: - FT Civil Engineer - FT Codes Safety Officer  The budgeted total for Employee Benefits increases from $2,212,370 in 2022 to $2,329,820 in 2023, an increase of $117,450 or 5.3%. Total employee benefits in 2023 are calculated at 47.92% of the total for employee salaries and wages. - Payments for employee retirement are budgeted for $492,200 in 2023, a decrease of $5,800 from the $498,000 total budgeted in 2022. - Payments for employee health insurance are budgeted for $1,299,600 in 2023, an increase of $96,500 from the $1,203,100 total budgeted in 2022. The Consortium has established a 6.5% premium increase for 2023.  Capital Projects budgeted in 2023 will total $5,534,200; an increase of $2,017,995 or 57.4% over the $3,516,205 total budgeted in 2022. Capital projects represent 18.4% of the Town’s total budget. - $1,511,700 is budgeted for water infrastructure improvements, $1,261,700 funded by ARPA and $250,000 funded by the benefit assessment charge. Both projects are carried forward from 2022. - $300,000 is budgeted for sewer and manhole rehabilitation in inlet valley and funded with current year revenues. - $1,250,000 is budgeted for Forest Home Pump Station & Forcemain and funded with the remaining $385,372 in ARPA funds and $864,628 in BANs (with anticipated bonding in 2024). - $1,481,000 is budgeted for improvements to various Town roads and funded with $781,000 in Highway Part-Town fund balance and $700,000 in current year revenues (CHIPS and property tax). - $50,000 is budgeted for green energy improvements to Town facilities and funded with General fund balance. - $825,000 is budgeted for PWF new fuel station and funded with General fund balance. - $50,000 is budgeted for Town parks and trails improvements funded with General fund balance. - $66,500 is budgeted for the Babcock Ridge Trail Design pending NYS grant approval.  Contractual Services increase from $12,332,556 in 2022 to $13,451,510 in 2023; an increase of $1,118,954 or 9.1%. Contractual services represent 44.7% of the total budget for 2023.  Equipment/Capital Outlay decreases from $869,500 in 2022 to $724,000 in 2023; a decrease of $145,500 or 16.7%. Equipment/Capital Outlay represents 2.4% of the Town’s total 2023 budget. - $620,000 is budgeted for the replacement of vehicles and other motor equipment in 2023. - $104,000 is budgeted for miscellaneous equipment valued over $5,000.  Funding for community organizations / programs will total $472,736 in 2023. Of this total, $449,892 is budgeted in the General Town-wide Fund, with the remaining $22,844 budgeted in the Water Fund. - The Town’s contribution to City of Ithaca waterfront parks will increase to $100,000 for 2023. - The Town’s contribution to the Recreation Partnership will increase to $85,272 in 2023. 6 - 2023 funding for Joint Youth Commission programs is budgeted for $223,620. This assumes a 3.8% increase from the Town of Ithaca, Town of Caroline and Village of Lansing. And assumes use of $10,920 left over from 2020. - The Town’s contribution to the Tompkins County Public Library will remain at $15,000 in 2023. - The amount budgeted for the Town’s contribution for the county-wide Water Quality Monitoring Program will increase from $22,396 in 2022 to $22,844 in 2023.  The Town will transfer (re-designate) $100,000 from the unreserved fund balance in the General Town-wide Fund to the Parks, Recreation and Open Space Plan account.  The 2023 Property Tax totals $8,682,488, an increase of $77,992 or .91% from the prior year total of $8,604,496. The total 2023 Property Tax Levy (including Water/Sewer Benefit Assessment Fees) is $10,830,851 in 2023, an increase of $206,064 or 1.9% from the prior year total of $10,624,787. This increase does comply with the property tax cap limit for 2023. Property taxes are the Town’s largest revenue source, representing 38.4% of total budgeted revenues.  The property tax bill for a typical property in the Town of Ithaca will decrease to $1,906.15 in 2023 from $2,020.06 in 2022, a decrease of $113.91 or 5.64%. The typical property in the Town of Ithaca is a single-family residence with an assessed value of $300,000. The estimated property tax bill total shown below includes proposed water and sewer benefit assessment fees.  The taxable assessed valuation of the Town of Ithaca increased from $1,696,638,433 in 2022 to $1,817,584,024 an increase of approx. 7.1% over the prior year. This increase helps to explain how the tax levy increases but the overall tax rate and the typical property tax bill goes down.  Sales Tax collections are budgeted at $3,750,000, representing 13.3% of the Town’s 2023 budgeted revenues. This is an increase of $500,000 over the $3,250,000 budgeted for sales tax since 2020. Sales tax collections have exceeded the budget since that time, with 2021 collections totaling $3,982,805. Sales tax collections in the first half of 2022 are 13.1% higher than the same period in 2021. Mortgage tax collections are budgeted at $280,000 in 2023.  Water rates are proposed to increase from $8.51/1000 gallons of consumption in 2022 to $8.89/1000 gallons of consumption in 2022, an increase of 4.5%. Sewer rents, billed on water consumption, are proposed to increase from $5.50/1000 gallons in 2022 to $5.75/1000 gallons in 2023, an increase of 4.5%. Based on these proposed rates, the quarterly minimum water and sewer charge would increase from $70.05 in 2022 to $73.20 in 2023, an increase of $3.15 or 4.5%.  The Water Benefit Assessment Fee will increase to $189.47/unit in 2023 from $182.81/unit in 2022, raising revenues of approximately $1,484,005 to be used to pay the annual debt service on the Town’s outstanding long-term debt for water infrastructure improvements. The Sewer Benefit Assessment Fee will increase to $89.00/unit in 2023 from $75.41/unit in 2022, raising revenues of approx. $664,358 to be used to pay the annual debt service on the Town’s share of outstanding long-term debt for improvements at the Ithaca Area Wastewater Treatment Facility. 2019 2020 2021 2022 2023* 2023** 1.9197$ 1.8792$ 2.4021$ 2.0629$ 2.0769$ 2.0769$ 0.5162 0.4952 0.4804 0.3819 0.3950 0.3950 1.3027 1.2416 - 0.7141 0.6215 0.6215 2.6535 2.5787 3.0001 2.7139 2.3322 2.3322 150.00 160.00 165.00 182.81 189.47 189.47 45.00 60.00 65.00 75.41 89.00 89.00 2,112.67$ 2,078.42$ 1,994.78$ 2,020.06$ 1,906.15$ 2,021.72$ (15.87)$ (34.25)$ (83.64)$ 25.28$ (113.91)$ 1.66$ -1.70% -1.62% -4.02% 1.27%-5.64% 0.08%-0.75% Major Components to Property Tax Bill GENERAL TOWNWIDE PROPERTY TAX RATE HIGHWAY TOWNWIDE PROPERTY TAX RATE ** Assuming the "Typical Property" value increased 7% to $321,000 PROPERTY TAX BILL FOR A TYPICAL PROPERTY IN THE TOWN OF ITHACA * A Typical Property in the Town of Ithaca is a Single-Family Residence with an Assessed Value of $300,000. PERCENTAGE INCREASE FROM PRIOR YEAR TOWN TAX INCREASE FROM PRIOR YEAR PERCENTAGE INCREASE FROM PRIOR YEAR HIGHWAY PART-TOWN PROPERTY TAX RATE FIRE PROTECTION DIST. PROPERTY TAX RATE WATER BENEFIT ASSESSMENT CHARGE / UNIT SEWER BENEFIT ASSESSMENT CHARGE / UNIT T OTAL T OWN TAX ON T YPICAL PROPERTY * 7 TOWN OF ITHACA SUMMARY OF 2023 REVENUES AND EXPENDITURES 2023 BUDGET 2023 GENERAL GENERAL HIGHWAY HIGHWAY WATER SEWER RISK FIRE SPECIAL DEBT TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS SERVICE EXPENDITURES: GENERAL GOVERNMENT 3,254,601$ 2,194,987$ 194,634$ 12,875$ 102,463$ 422,399$ 319,842$ -$ 5,185$ -$ 2,216$ PUBLIC SAFETY 3,786,182 87,184 - - - - - - 3,698,998 - - HEALTH & WELLNESS 38,000 - - - - - - 38,000 - - - TRANSPORTATION 5,203,743 1,474,050 - 628,698 3,089,240 - - - - 11,755 - CULTURE & RECREATION 1,283,942 1,283,942 - - - - - - - - - HOME & COMMUNITY SVC 11,005,580 241,030 1,456,577 - - 4,790,912 4,517,061 - - - - EMPLOYEE BENEFITS 2,329,820 1,046,000 481,550 118,300 377,020 174,000 132,950 - - - - DEBT SERVICE 1,369,453 - - - - 1,182,006 - - - - 187,447 INTERFUND TRANSFERS 1,840,269 1,757,288 5,900 5,900 55,031 5,900 5,900 - - 4,350 - TOTAL EXPENDITURES:30,111,590$ 8,084,481$ 2,138,661$ 765,773$ 3,623,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 16,105$ 189,663$ REVENUES: REAL PROPERTY TAXES 8,682,488$ 3,775,000$ -$ 718,000$ 830,000$ 13,696$ 15,137$ -$ 3,318,000$ 12,655$ -$ W ATER / SEWER BENEFIT UNITS 2,148,363 - - - - 1,484,005 664,358 - - - - REAL PROPERTY TAX ITEMS 91,209 74,292 - 5,216 11,701 - - - - - - SALES TAX 3,750,000 - 1,732,000 - 1,712,000 - - - 306,000 - - FRANCHISE TAX 55,058 - 55,058 - - - - - - - - DEPARTMENTAL INCOME 6,957,209 36,150 233,000 - - 3,741,100 2,946,959 - - - - INTERGOVERNMENTAL CHRGS 127,413 109,250 - 18,163 - - - - - - - USE OF MONEY & PROPERTY 596,305 275,841 54,603 24,394 65,044 44,191 78,949 2,600 50,183 - 500 LICENSES AND PERMITS 10,000 10,000 - - - - - - - - - FINES AND FORFEITURES 175,000 175,000 - - - - - - - - - SALE OF PROPERTY 147,375 56,500 - - 40,000 30,525 20,350 - - - - MISC. LOCAL SOURCES 5,000 - - - 5,000 - - - - - - INTERFUND REVENUES 422,729 422,729 STATE & FEDERAL AID 2,300,010 2,027,001 64,000 - 179,009 - - - 30,000 - - INTERFUND TRANSFERS 1,840,269 4,350 - - - 1,261,700 385,372 35,400 - - 153,447 PROCEEDS OF OBLIGATIONS 864,628 - - - - - 864,628 - - - - TOTAL REVENUES:28,173,056$ 6,966,113$ 2,138,661$ 765,773$ 2,842,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 12,655$ 153,947$ USE OF FUND BALANCE 1,938,534 1,118,368 - - 781,000 - (0) - - 3,450 35,716 REVENUE & OTHER SOURCES:30,111,590$ 8,084,481$ 2,138,661$ 765,773$ 3,623,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 16,105$ 189,663$ 1,122,718 781,000 COMPARISON TO PRIOR YEAR: 2022 TOTAL BUDGET:25,160,580$ 5,622,070$ 1,912,977$ 732,591$ 2,880,379$ 6,221,972$ 3,918,698$ 38,000$ 3,568,306$ 11,605$ 253,982$ % CHANGE FROM 2022:19.68%43.80% 11.80% 4.53% 25.81% 5.68% 26.97% 0.00% 3.81% 38.78% -25.32% DESCRIPTION 8 TOWN OF ITHACA SUMMARY OF 2023 EXPENDITURES 2023 BUDGET 2023 GENERAL GENERAL HIGHWAY HIGHWAY WATER SEWER RISK FIRE SPECIAL DEBT TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS SERVICE EXPENDITURES BY FUNCTION: GENERAL GOVERNMENT 3,254,601$ 2,194,987$ 194,634$ 12,875$ 102,463$ 422,399$ 319,842$ -$ 5,185$ -$ 2,216$ PUBLIC SAFETY 3,786,182 87,184 - - - - - - 3,698,998 - - HEALTH & WELLNESS 38,000 - - - - - - 38,000 - - - TRANSPORTATION 5,203,743 1,474,050 - 628,698 3,089,240 - - - - 11,755 - CULTURE & RECREATION 1,283,942 1,283,942 - - - - - - - - - HOME & COMMUNITY SVC 11,005,580 241,030 1,456,577 - - 4,790,912 4,517,061 - - - - EMPLOYEE BENEFITS 2,329,820 1,046,000 481,550 118,300 377,020 174,000 132,950 - - - - DEBT SERVICE 1,369,453 - - - - 1,182,006 - - - - 187,447 INTERFUND TRANSFERS 1,840,269 1,757,288 5,900 5,900 55,031 5,900 5,900 - - 4,350 - TOTAL EXPENDITURES: 30,111,590$ 8,084,481$ 2,138,661$ 765,773$ 3,623,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 16,105$ 189,663$ EXPENDITURES BY CLASS: PERSONAL SERVICES 4,862,338$ 2,321,850$ 1,050,350$ 277,098$ 652,340$ 310,400$ 250,300$ -$ -$ -$ -$ EQUIPMENT/CAPITAL OUTLAY 724,000 224,000 - - 310,000 98,000 92,000 - - - - CONTRACTUAL SERVICES 13,451,510 1,743,843 600,861 364,475 748,363 3,293,211 2,944,603 38,000 3,704,183 11,755 2,216 CAPITAL PROJECTS 5,534,200 991,500 - - 1,481,000 1,511,700 1,550,000 - - - - EMPLOYEE BENEFITS 2,329,820 1,046,000 481,550 118,300 377,020 174,000 132,950 - - - - DEBT SERVICE 1,369,453 - - - - 1,182,006 - - - - 187,447 INTERFUND TRANSFERS 1,840,269 1,757,288 5,900 5,900 55,031 5,900 5,900 - - 4,350 - TOTAL EXPENDITURES: 30,111,590$ 8,084,481$ 2,138,661$ 765,773$ 3,623,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 16,105$ 189,663$ 2022 EXPENDITURES:25,160,580$ 5,622,070$ 1,912,977$ 732,591$ 2,880,379$ 6,221,972$ 3,918,698$ 38,000$ 3,568,306$ 11,605$ 253,982$ % CHANGE FROM 2022:19.68%43.80% 11.80% 4.53% 25.81% 5.68% 26.97% 0.00% 3.81% 38.78% -25.32% EMPLOYEE BENEFITS: N Y S RETIREMENT 492,200$ 232,000$ 100,000$ 21,000$ 70,000$ 36,600$ 32,600$ - - - - SOCIAL SECURITY 372,800 177,700 80,500 21,500 50,000 23,800 19,300 - - - - W ORKERS COMPENSATION 139,000 40,000 22,500 8,000 50,000 10,000 8,500 - - - - LIFE INSURANCE 8,000 3,600 1,800 500 1,250 500 350 - - - - UNEMPLOYMENT INSURANCE 10,200 2,800 - 1,500 3,600 1,300 1,000 - - - - DISABILITY INSURANCE 5,850 2,600 1,250 300 900 450 350 - - - - GROUP HEALTH INSURANCE 1,299,600 586,000 275,000 65,500 201,000 101,300 70,800 - - - - FLEXIBLE SPENDING PLAN 2,170 1,300 500 - 270 50 50 - - - - TOTAL EMPLOYEE BENEFITS: 2,329,820$ 1,046,000$ 481,550$ 118,300$ 377,020$ 174,000$ 132,950$ - - - - 2022 EMPLOYEE BENEFITS:2,212,370$ 999,600$ 435,100$ 115,900$ 373,520$ 166,700$ 121,550$ - - - - % CHANGE FROM 2022:5.31%4.64% 10.68% 2.07% 0.94% 4.38% 9.38%- - - - DESCRIPTION 9 TOWN OF ITHACA SUMMARY OF 2023 REVENUES 2023 BUDGET 2023 GENERAL GENERAL HIGHWAY HIGHWAY WATER SEWER RISK FIRE SPECIAL DEBT TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION DISTRICTS SERVICE REVENUES: REAL PROPERTY TAXES 8,682,488$ 3,775,000$ -$ 718,000$ 830,000$ 13,696$ 15,137$ -$ 3,318,000$ 12,655$ -$ W ATER / SEWER BENEFIT UNITS 2,148,363 - - - - 1,484,005 664,358 - - - - REAL PROPERTY TAX ITEMS 91,209 74,292 - 5,216 11,701 - - - - - - SALES TAX 3,750,000 - 1,732,000 - 1,712,000 - - - 306,000 - - FRANCHISE TAX 55,058 - 55,058 - - - - - - - - DEPARTMENTAL INCOME 6,957,209 36,150 233,000 - - 3,741,100 2,946,959 - - - - INTERGOVERNMENTAL CHRGS 127,413 109,250 - 18,163 - - - - - - - USE OF MONEY & PROPERTY 596,305 275,841 54,603 24,394 65,044 44,191 78,949 2,600 50,183 - 500 LICENSES AND PERMITS 10,000 10,000 - - - - - - - - - FINES AND FORFEITURES 175,000 175,000 - - - - - - - - - SALE OF PROPERTY 147,375 56,500 - - 40,000 30,525 20,350 - - - - MISC. LOCAL SOURCES 5,000 - - - 5,000 - - - - - - INTERFUND REVENUES 422,729 422,729 STATE AID 652,938 379,929 64,000 - 179,009 - - - 30,000 - - FEDERAL AID 1,647,072 1,647,072 - - - - - - - - - INTERFUND TRANSFERS 1,840,269 4,350 - - - 1,261,700 385,372 35,400 - - 153,447 PROCEEDS OF OBLIGATIONS 864,628 - - - - - 864,628 - - - - TOTAL REVENUES:28,173,056$ 6,966,113$ 2,138,661$ 765,773$ 2,842,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 12,655$ 153,947$ USE OF FUND BALANCE 1,938,534 1,118,368 - - 781,000 - (0) - - 3,450 35,716 REVENUE & OTHER SOURCES:30,111,590$ 8,084,481$ 2,138,661$ 765,773$ 3,623,754$ 6,575,217$ 4,975,753$ 38,000$ 3,704,183$ 16,105$ 189,663$ 2022 TOTAL REVENUES:24,035,167$ 5,046,588$ 1,873,852$ 732,591$ 2,880,379$ 6,221,972$ 3,454,354$ 38,000$ 3,568,306$ 27,300$ 191,826$ % CHANGE FROM 2022:17.22%38.04% 14.13% 4.53% -1.31% 5.68% 44.04% 0.00% 3.81% -53.64% -19.75% BUDGET TO ACTUAL TAX RECEIPTS COMPARISON SALES TAX RECEIPTS: SALES TAX - BUDGETED 2,650,000$ 2,750,000$ 2,825,000$ 2,885,000$ 3,000,000$ 3,000,000$ 3,050,000$ 3,050,000$ 3,250,000$ 3,250,000$ 3,250,000$ SALES TAX - ACTUAL / E ST.2,907,213 2,990,863 3,135,084 3,067,336 3,003,943 3,184,969 3,388,799 3,597,162 3,280,847 3,982,805 3,250,000 ACTUAL OVER (UNDER) BUDGET 257,213$ 240,863$ 310,084$ 182,336$ 3,943$ 184,969$ 338,799$ 547,162$ 30,847$ 732,805$ -$ MORTGAGE TAX RECEIPTS: MORTGAGE TAX - BUDGETED 200,000$ 220,000$ 250,000$ 350,000$ 300,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 280,000$ MORTGAGE TAX - ACTUAL / E ST. 279,560 313,999 329,274 429,760 286,227 279,791 299,934 400,947 297,101 382,578 280,000 ACTUAL OVER (UNDER) BUDGET 79,560$ 93,999$ 79,274$ 79,760$ (13,773)$ 29,791$ 49,934$ 150,947$ 47,101$ 132,578$ -$ 20142013 DESCRIPTION 201820162015 2017 2020 20212012 20222019 10 TOWN OF ITHACA SUMMARY OF EXPENDITURES, SALARIES & WAGES, AND FRINGE BENEFITS 2023 BUDGET COMPARISON FOR FISCAL YEARS 2014 THROUGH 2023 BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 BUDGETED EXPENDITURES: GENERAL TOWNWIDE FUND 4,884,003$ 5,190,058$ 4,510,344$ 4,896,647$ 4,978,222$ 5,938,282$ 6,918,847$ 5,930,588$ 5,622,070$ 8,084,481$ GENERAL PART-TOWN FUND 1,608,475 1,601,305 1,565,225 1,726,150 1,894,070 1,857,520 1,835,780 2,003,770 1,912,977 2,138,661 HIGHWAY TOWNWIDE FUND - - - - 773,185 714,840 802,523 1,031,228 732,591 765,773 HIGHWAY PART-TOWN FUND 3,650,300 3,716,211 3,812,819 3,841,305 3,490,313 3,440,050 2,849,244 2,992,140 2,880,379 3,623,754 WATER FUND 5,444,650 6,320,463 6,704,082 7,021,588 7,040,519 6,694,528 5,460,007 6,605,382 6,221,972 6,575,217 SEWER FUND 2,592,370 2,795,520 3,137,575 2,874,850 3,302,208 2,876,445 3,121,458 3,223,467 3,918,698 4,975,753 RISK RETENTION FUND 15,500 15,500 16,000 16,000 15,000 15,000 17,000 35,500 38,000 38,000 FIRE PROTECTION FUND 3,435,000 3,405,000 3,410,000 3,530,000 3,382,500 3,415,000 3,515,000 3,633,000 3,568,306 3,704,183 SPECIAL DISTRICT FUNDS 14,020 14,120 16,150 17,850 17,850 17,500 137,345 65,550 11,605 16,105 INLET VALLEY CEMETERY FUND 1,500 1,500 1,500 1,500 - - - - - - DEBT SERVICE FUND 994,700 1,236,400 1,417,844 1,408,512 1,341,144 1,688,193 1,609,626 533,430 253,982 189,663 TOTAL BUDGETED EXPENDITURES 22,640,518$ 24,296,077$ 24,591,539$ 25,334,402$ 26,235,011$ 26,657,358$ 26,266,830$ 26,054,055$ 25,160,580$ 30,111,590$ LESS: CAPITAL PROJECTS 3,775,000 4,625,000 4,250,000 4,485,000 4,500,000 4,140,000 3,215,000 3,240,000 3,516,205 5,534,200 INTERFUND TRANSFERS 1,406,883 1,602,084 1,812,644 1,800,162 1,915,844 2,365,743 2,221,133 1,286,104 228,726 1,840,269 TOTAL ADJUSTED EXPENDITURES 17,458,635$ 18,068,993$ 18,528,895$ 19,049,240$ 19,819,167$ 20,151,615$ 20,830,697$ 21,527,951$ 21,415,649$ 22,737,121$ EMPLOYEE SALARIES & WAGES 3,325,090$ 3,434,355$ 3,449,706$ 3,751,120$ 4,099,945$ 4,155,125$ 4,400,453$ 4,465,798$ 4,579,372$ 4,862,338$ EMPLOYEE (FRINGE) BENEFITS 1,964,040 1,898,390 2,020,600 2,082,125 2,267,570 2,203,425 2,272,275 2,223,975 2,212,370 2,329,820 TOTAL PERSONNEL COSTS 5,289,130$ 5,332,745$ 5,470,306$ 5,833,245$ 6,367,515$ 6,367,515$ 6,367,515$ 6,689,773$ 6,791,742$ 7,192,158$ 59.07% 55.28% 58.57% 55.51% 55.31% 53.03% 51.64% 49.80% 48.31% 47.92% 19.05% 19.01% 18.62% 19.69% 20.69% 20.62% 21.12% 20.74% 21.38% 21.39% 11.25% 10.51% 10.91% 10.93% 11.44% 10.93% 10.91% 10.33% 10.33% 10.25% 30.30% 29.51% 29.52% 30.62% 32.13% 31.55% 32.03% 31.07% 31.71% 31.63% SALARIES & WAGES AS % OF EXPENDITURES FRINGE BENEFITS AS % OF EXPENDITURES PERSONNEL COSTS AS % OF EXPENDITURES FRINGE BENEFITS AS % OF SALARIES & WAGES DESCRIPTION 11 2023 PERSONNEL BUDGET  The budgeted total for Personnel Costs increases from $6,791,742 in 2022 to $7,192,158 in 2023, an increase of $400,416 or 5.9%. Personnel costs represent 24% of the Town’s total 2023 budget.  Total for Personal Services (employee salaries and wages) increases from $4,579,372 in 2022 to $4,862,338 in 2023, an increase of $282,966 or 6.2%. Salaries are under negotiation with the union and are budgeted with the same COLA increase as 2022. There are also two new positions budgeted in 2023: (1) Civil Engineer and (1) Codes Safety Inspector.  The budgeted total for Employee Benefits increases from $2,212,370 in 2022 to $2,329,820 in 2023, an increase of $117,450 or 5.3%. Total employee benefits in 2023 are calculated at 47.9% of the total for employee salaries and wages. - Payments for employee retirement are budgeted for $492,200 in 2023, a decrease of $5,800 from the $498,000 total budgeted in 2022. - Payments for employee health insurance are budgeted for $1,299,600 in 2023, an increase of $96,500 from the $1,203,100 total budgeted in 2022. The Consortium has established a 6.5% premium increase for 2023.  Full-time equivalent personnel (non-elected positions) will be 60.5 for 2023. 2022 PERSONAL EMPLOYEE 2023 % CHANGE BUDGET SERVICES BENEFITS BUDGET FROM 2022 General Townwide Fund 3,186,850$ 2,321,850$ 1,046,000$ 3,367,850$ 5.68% General Part-Town Fund 1,375,000 1,050,350 481,550 1,531,900 11.41% Highway Townwide Fund 384,978 277,098 118,300 395,398 2.71% Highway Part-Town Fund 1,009,564 652,340 377,020 1,029,360 1.96% Water Fund 468,000 310,400 174,000 484,400 3.50% Sewer Fund 367,350 250,300 132,950 383,250 4.33% TOTAL 6,791,742$ 4,862,338$ 2,329,820$ 7,192,158$ 5.90% 2023 PERSONNEL BUDGET FUND SUMMARY OF PERSONAL SERVICES AND EMPLOYEE BENEFITS BY FUND 2019 2020 2021 2022 2023 PERSONAL SERVICES: General Fund 1,872,750$ 2,074,375$ 2,137,500$ 2,187,250$ 2,321,850$ General P-T Fund 925,650 876,500 906,900 939,900 1,050,350 Highway Fund 258,045 288,728 253,798 269,078 277,098 Highway P-T Fund 703,180 747,850 690,350 636,044 652,340 Water Fund 242,200 228,800 279,200 301,300 310,400 Sewer Fund 153,300 184,200 198,050 245,800 250,300 Total Personal Services 4,155,125$ 4,400,453$ 4,465,798$ 4,579,372$ 4,862,338$ EMPLOYEE BENEFITS: N Y S Retirement 551,000$ 537,000$ 597,000$ 498,000$ 492,200$ Social Security 314,650 332,700 343,500 347,300 372,800 Workers' Compensation 167,500 182,500 139,000 138,200 139,000 Life Insurance 9,300 9,400 7,900 7,800 8,000 Unemplymnt Insurance 23,000 24,400 10,100 10,200 10,200 Disability Insurance 3,900 4,200 5,400 5,600 5,850 Group Health Insurance 1,132,000 1,180,000 1,119,000 1,203,100 1,299,600 Flexible Spending Plan 2,075 2,075 2,075 2,170 2,170 Total Employee Benefits 2,203,425$ 2,272,275$ 2,223,975$ 2,212,370$ 2,329,820$ Total - Personnel Costs 6,358,550$ 6,672,728$ 6,689,773$ 6,791,742$ 7,192,158$ TOTAL PERSONNEL COSTS BUDGETED FOR FISCAL YEARS 2019 - 2023 Description 12 TOWN OF ITHACA TOWN HALL DEPARTMENTS AND OFFICES EMPLOYEES AND STAFFING CHANGES FOR FISCAL YEARS 2016 - 2026 Based on Full Time Equivalent (FTE) for non-elected positions as of December 31st POSITION 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Town Board Town Supervisor 1.00 1.00 1.00 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 6.00 6.00 6.00 Justices Town Justice 2.00 2.00 2.00 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 2.00 2.00 2.00 Town Clerk Town Clerk 1.00 1.00 1.00 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 - - - - - - - Deputy Town Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Budget & Finance Finance Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Finance Officer 0.50 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 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 0.25 0.25 0.25 Human Resources Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Principal Account Clerk - - - - - - - - - - - Information Technology Network / Records Specialist 1.00 1.00 1.00 1.00 1.00 - - - - - - Network Specialist 0.25 1.00 1.00 1.00 1.00 1.00 1.00 Computer Syst Supp Aide - - - - - - 0.50 1.00 1.00 1.00 1.00 Total - General Government 18.25 18.25 18.25 18.75 18.50 18.25 18.75 18.25 18.25 18.25 18.25 Code Enforcement Director of Code Enforcement 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Sr. Code Enforcement Officer - 1.00 1.00 1.00 - - - - - - - Code Enforcement Officer 1.00 1.00 1.00 1.00 - - - - - - - Electrical / Code Enfor Officer 2.00 3.00 3.00 3.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Code Safety Inspector - - - - - - - 1.00 1.00 1.00 1.00 Administrative Assistant IV 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant II - - - - - 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant I - - 1.00 1.00 1.00 - - - - - - Total - Code Enforcement 5.00 7.00 8.00 8.00 7.00 7.00 7.00 8.00 8.00 8.00 8.00 Planning Director of Planning 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.25 1.00 1.00 1.00 Senior Planner 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Planner 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Sustainability Planner 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant III - - - - - 1.00 1.00 1.00 1.00 1.00 1.00 Senior Typist 1.00 1.00 1.00 1.00 1.00 - - - - - - Sub-Total - Planning 6.00 6.00 6.00 6.00 6.00 6.00 6.00 6.25 6.00 6.00 6.00 TOTAL - TOWN HALL 29.25 31.25 32.25 32.75 31.50 31.25 31.75 32.50 32.25 32.25 32.25 13 TOWN OF ITHACA PUBLIC WORKS FACILITY EMPLOYEES AND STAFFING CHANGES FOR FISCAL YEARS 2017 – 2026 Based on Full Time Equivalent (FTE) for non-elected positions as of December 31st POSITION 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Public Works Department Highway Super. /Director PW 1.00 1.00 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 1.00 1.00 Parks Maintenance Manager 1.00 1.00 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 1.00 1.00 Maintenance Supervisor 1.00 1.00 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 1.00 1.00 Working Supervisor 3.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Heavy Equipment Operator 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Motor Equipment Operator 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Laborer 3.00 4.00 4.00 4.00 4.00 4.00 4.00 5.00 5.00 5.00 Sr. Heavy Equipment Mechanic - 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Heavy Equipment Mechanic 1.00 - - - - - - - - - Automotive Mechanic Assistant 1.00 - - - - - - - - - Seasonal Worker (temporary staff) 8.00 7.00 7.00 7.00 7.00 6.00 6.00 5.00 5.00 5.00 Administrative Assistant IV 1.00 1.00 1.00 1.00 1.00 1.00 1.25 1.00 1.00 1.00 Administrative Assistant I 0.75 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL - PUBLIC WORKS DEPARTMENT w/o temporary staff counts 27.75 30.00 30.00 30.00 30.00 30.00 30.25 31.00 31.00 31.00 Engineering Department Director of Engineering - - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Sr. Civil Engineer w/ PE (promo only) - - - - - - 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 with P.E. (promo only) - - - - - - 1.00 1.00 1.00 1.00 Civil Engineer 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Sr. Engineering Techn (promo only) - - - - - - - - - - Engineering Technician I 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Geographic Info System Analyst - - - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL - ENGINEERING DEPARTMENT 4.0 5.0 5.00 6.00 6.00 6.00 7.00 7.00 7.00 7.00 TOTAL - PUBLIC WORKS FACILITY w/o temporary staff counts 30.75 31.75 34.75 35.00 36.00 36.00 37.00 38.00 38.00 38.00 14 Town of Ithaca's Organization Chart Appendix # 9 FINAL FOR 6.22 with budget proposed COURT CLERK (2) support to: PUBLIC WORKS DEPARTMENT PRINCIPAL ACCOUNT CLERK SENIOR CIVIL ENGINEER PARKS MAINTENANCE MANAGER CIVIL ENGINEER (2) WORKING SUPERVISOR WORKING SUPERVISOR WORKING SUPERVISOR WORKING SUPERVISOR An organization chart shows the positions in the organization and the flow of supervision. HEAVY EQUIPMENT OPERATOR HEAVY EQUIPMENT OPERATOR HEAVY EQUIPMENT OPERATOR HEAVY EQUIPMENT OPERATOR may give work tasks shows coordination on collection and creation MOTOR EQUIPMENT OPERATOR (2) MOTOR EQUIPMENT OPERATOR (2) MOTOR EQUIPMENT OPERATOR (2) MOTOR EQUIPMENT OPERATOR (2) LABORER LABORER LABORER LABORER ADMINISTRATION DEPARTMENT ENGINEERING TECHNICIAN I (2) CROSSING GUARDS NETWORK SPECIALIST COMPUTER SYSTEMS SUPPORT AIDE ?CODES SAFETY INSPECTOR ADMINISTRATIVE ASSISTANT I MAINTENANCE SUPERVISOR SR. HEAVY EQUIPMENT MECHANIC (2) GEOGRAPHIC INFORMATION SYSTEMS (GIS) ANYALYST SENIOR ENGINEERING TECHINICIAN MAINTENANCE WORKER HEAVY EQUIPMENT MECHANIC BOOKKEEPER TO THE SUPERVISOR DEPUTY TOWN CLERK SUSTAINABILITY PLANNER PLANNER ELECTRICAL & CODE ENFORCEMENT OFFICER (3) ADMINISTRATIVE ASSISTANT III ADMINISTRATIVE ASSISTANT I DIRECTOR OF PUBLIC WORKS / HIGHWAY SUPERINTENDENT DEPUTY FINANCE OFFICER FIRST DEPUTY TOWN CLERK SENIOR PLANNER (2) ADMINISTRATIVE ASSISTANT IV SR. CODE ENFORCEMENT OFFICER ADMINISTRATIVE ASSISTANT IV WATER/SEWER MAINTENANCE SUPERVISOR DEPUTY HIGHWAY SUPERINTENDENT HUMAN RESOURCES MANAGER FINANCE OFFICER TOWN CLERK DIRECTOR OF PLANNING DIRECTOR OF CODE ENFORCEMENT DIRECTOR OF ENGINEERING TOWN JUSTICE (2) CONSERVATION BOARD TOWN SUPERVISOR'S DAY TO DAY ADMINISTRATIVE OVERSIGHT RECEIVER OF TAXES TOWN HISTORIAN TOWN CLERKS DEPARTMENT PLANNING DEPARTMENT CODE ENFORCEMENT DEPARTMENT ENGINEERING DEPARTMENT TOWN OF ITHACA RESIDENTS TOWN BOARD (7)PLANNING BOARD ZONING BOARD OF APPEALS TOWN SUPERVISOR TOWN COUNCILMEMBERS (6) Forms/Organizational Chart 6.2022Organ Chart 6.2022 Update by Judy Drake 6/29/2022 15 SCHEDULE OF SALARIES OF ELECTED OFFICERS FOR THE FISCAL YEAR JANUARY 1, 2023 TO DECEMBER 31, 2023 TOWN JUSTICE $ 27,252 Per Year TOWN BOARD MEMBER $ 16,412 Per Year TOWN SUPERVISOR $ 78,930 Per Year DEPUTY TOWN SUPERVISOR $ 27,176 Per Year 16 BUDGET BUDGET BUDGET BUDGET 2018 2019 2020 2021 SIX MILE CREEK GORGE RANGER PROGRAM A3989.460 CITY OF ITHACA - GORGE RANGERS 7,500 7,500 7,500 0 0 0 TOTAL - SIX MILE CREEK GORGE RANGER PRGM 7,500 7,500 7,500 0 0 0 TOWN / CITY PARKS SUPPORT A7110.460 CITY OF ITHACA PARKS CONTRIBUTION 55,000 55,000 56,000 56,000 58,000 100,000 TOTAL - TOWN / CITY PARKS SUPPORT 55,000 55,000 114,000 56,000 58,000 100,000 YOUTH SERVICES & PROGRAMS A7320.463 RECREATION PARTNERSHIP 70,505 71,915 73,353 73,353 78,000 85,272 JOINT YOUTH COMMISSION PROGRAMS: A7320.461 CODDINGTON RD CC / CIT PROGRAM 19,862 19,862 20,061 20,061 21,100 21,100 A7320.462 YOUTH ENTREPRENEURSHIP PRGM 0 0 0 10,000 15,000 15,000 A7320.464 YOUTH EMPLOYMENT PROGRAM 71,750 72,945 75,004 70,000 78,800 78,800 A7320.465 YOUTH DEVELOPMENT PROGRAM 47,880 48,634 49,120 46,908 52,120 52,120 A7320.466 YOUTH EXPLORATION PROGRAM 53,579 55,404 56,510 50,859 56,600 56,600 SUB-TOTAL - JOINT YOUTH COMMISSION PROGRAMS 193,071 196,845 200,695 197,828 223,620 223,620 TOTAL - YOUTH SERVICES & PROGRAMS 263,576 268,760 274,048 271,181 301,620 308,892 PUBLIC LIBRARY SUPPORT A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY 10,000 12,000 15,000 15,000 15,000 15,000 TOTAL - PUBLIC LIBRARY SUPPORT 10,000 12,000 15,000 15,000 15,000 15,000 SENIOR SERVICES & PROGRAMS A8989.468 LIFE-LONG 9,000 9,000 9,000 9,000 9,000 9,000 A8989.468 HUMAN SERVICES COALITION 5,000 5,000 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 26,000 26,000 26,000 26,000 26,000 26,000 WATER QUALITY MONITORING PROGRAM F8310.480 WATER QUALITY MONITORING PRGM 20,700 21,110 21,530 21,960 22,396 22,844 TOTAL - WATER QUALITY MONITORING 20,700 21,110 21,530 21,960 22,396 22,844 TOTAL - COMMUNITY SERVICES & PRGRM SUPPORT 382,776 390,370 458,078 390,141 423,016 472,736 TRANSFER TO PARKS, RECREATION & OPEN SPACE PLAN: PARKS, RECREATION & OPEN SPACE PLAN ACCOUNT 100,000 100,000 100,000 100,000 100,000 100,000 TOTAL - PARKS, RECREATION & OPEN SPACE PLAN 100,000 100,000 100,000 100,000 100,000 100,000 TRANSFER TO TOMPKINS CNTY HOUSING DEVELOPMNT FUND: HOUSING DEVELOPMENT FUND ACCOUNT 0 0 0 50,000 0 0 TOTAL - HOUSING DEVELOPMENT FUND ACCOUNT 0 0 0 50,000 0 0 TOTAL - TRANSFERS TO SPECIAL ACCOUNTS 100,000 100,000 100,000 150,000 100,000 100,000 BUDGETBUDGET 2022 TOWN OF ITHACA SUMMARY OF APPROPRIATIONS FOR COMMUNITY SERVICES & PROGRAM SUPPORT ACCOUNT PROGRAM DESCRIPTION 2023 17 PROPERTY TAX AND BENEFIT ASSESSMENT RATES 18 TAXABLE VALUE GENERAL TOWNWIDE FUND 1,817,584,024$ 3,775,000$ 2.0769$ / $1,000 A.V. HIGHWAY TOWNWIDE FUND 1,817,584,024$ 718,000$ 0.3950$ / $1,000 A.V. HIGHWAY PART-TOWN FUND 1,335,525,934$ 830,000$ 0.6215$ / $1,000 A.V. FIRE PROTECTION FUND 1,422,710,362$ 3,318,000$ 2.3322$ / $1,000 A.V. 684,777,095$ 13,696$ 0.0200$ / $1,000 A.V. 8,306.93 UNITS 1,484,005$ 189.47$ PER UNIT 756,833,019$ 15,137$ 0.0200$ / $1,000 A.V. 7,973.67 UNITS 664,358$ 89.00$ PER UNIT FOREST HOME LIGHT DISTRICT 45,814,600$ 400$ 0.0087$ / $1,000 A.V. GLENSIDE LIGHT DISTRICT 6,248,100$ 1,700$ 0.2721$ / $1,000 A.V. RENWICK HEIGHTS LIGHT DISTRICT 16,269,600$ 2,200$ 0.1352$ / $1,000 A.V. EASTWOOD COMMONS LIGHT DISTRICT 20,679,900$ 750$ 0.0363$ / $1,000 A.V. CLOVER LANE LIGHT DISTRICT 3,280,000$ 375$ 0.1143$ / $1,000 A.V. WINNER'S CIRCLE LIGHT DISTRICT 3,123,000$ 200$ 0.0640$ / $1,000 A.V. BURLEIGH DRIVE LIGHT DISTRICT 3,971 UNITS 1,000$ 0.2597$ PER UNIT WESTHAVEN ROAD LIGHT DISTRICT 6,592 F.F.3,950$ 0.4370$ PER F.F. CODDINGTON ROAD LIGHT DISTRICT 6,526 F.F.2,080$ 0.2329$ PER F.F. 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 2023 SEWER FUND WATER FUND ESTIMATED TAX OR ASSESSMENT RATEFUND / DISTRICT ADOPTED LEVY AMOUNT 19 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017 2018 2019 2020 2021 2022 2023 GENERAL TOWNWIDE FUND PROPERTY TAX LEVY 2,802,000$ 2,750,000$ 2,975,000$ 3,036,000$ 4,000,000$ 3,500,000$ 3,775,000$ - Property Tax Rate 1.988 1.869751 1.919741 1.879356 2.402060 2.062903 2.076933 - Assessed Valuation 1,409,739,322 1,470,783,820 1,549,688,565 1,615,447,157 1,665,237,301 1,696,638,433 1,817,584,024 SALES TAX REVENUE 345,000 400,000 300,000 750,000 1,750,000 - - MORTGAGE TAX REVENUE 250,000 250,000 250,000 250,000 250,000 369,000 292,275 OTHER REVENUE 1,114,301 1,160,778 1,998,736 2,660,930 1,345,650 1,177,588 2,894,488 TOTAL REVENUE 4,511,301$ 4,560,778$ 5,523,736$ 6,696,930$ 7,345,650$ 5,046,588$ 6,961,763$ APPROPRIATED FUND BALANCE 385,346 417,444 414,546 221,917 (1,415,062) 575,482 1,122,718 REVENUE AND OTHER SOURCES 4,896,647$ 4,978,222$ 5,938,282$ 6,918,847$ 5,930,588$ 5,622,070$ 8,084,481$ GENERAL PART-TOWN FUND SALES TAX REVENUE 950,000$ 1,000,000$ 1,200,000$ 1,200,000$ 750,000$ 1,618,000$ 1,732,000$ OTHER REVENUE 699,400 543,150 397,150 385,650 326,500 255,852 406,661 TOTAL REVENUE 1,354,100$ 1,543,150$ 1,597,150$ 1,585,650$ 1,076,500$ 1,873,852$ 2,138,661$ APPROPRIATED FUND BALANCE 76,750 350,920 260,370 250,130 927,270 39,125 - REVENUE AND OTHER SOURCES 1,430,850$ 1,894,070$ 1,857,520$ 1,835,780$ 2,003,770$ 1,912,977$ 2,138,661$ HIGHWAY TOWNWIDE FUND PROPERTY TAX LEVY -$ 800,000$ 800,000$ 800,000$ 800,000$ 648,000$ 718,000$ - Property Tax Rate - 0.543928 0.516233 0.495219 0.480412 0.381932 0.395030 - Assessed Valuation - 1,470,783,820 1,549,688,565 1,615,447,157 1,665,237,301 1,696,638,433 1,817,584,024 SALES TAX REVENUE - - - - - - - OTHER REVENUE - 10,750 13,750 18,000 27,050 84,591 47,773 TOTAL REVENUE -$ 810,750$ 813,750$ 818,000$ 827,050$ 732,591$ 765,773$ APPROPRIATED FUND BALANCE - (37,565) (98,910) (15,477) 204,178 - - REVENUE AND OTHER SOURCES -$ 773,185$ 714,840$ 802,523$ 1,031,228$ 732,591$ 765,773$ HIGHWAY PART-TOWN FUND PROPERTY TAX LEVY 1,250,000$ 1,400,000$ 1,440,000$ 1,466,000$ -$ 869,500$ 830,000$ - Property Tax Rate 1.245 1.319222 1.302729 1.258948 - 0.714120 0.621478 - Assessed Valuation 1,003,883,581 1,061,231,644 1,105,371,520 1,164,464,108 1,209,066,938 1,217,581,802 1,335,525,934 SALES TAX REVENUE 1,955,000 1,650,000 1,550,000 1,300,000 750,000 1,632,000 1,712,000 OTHER REVENUE 311,500 121,750 209,000 212,500 263,950 378,879 300,754 TOTAL REVENUE 3,516,500$ 3,171,750$ 3,199,000$ 2,978,500$ 1,013,950$ 2,880,379$ 2,842,754$ APPROPRIATED FUND BALANCE 324,759 318,563 241,050 (129,256) 1,978,190 - 781,000 REVENUE AND OTHER SOURCES 3,841,259$ 3,490,313$ 3,440,050$ 2,849,244$ 2,992,140$ 2,880,379$ 3,623,754$ TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2017 THROUGH 2023 FUND / DISTRICT 20 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017 2018 2019 2020 2021 2022 2023 WATER FUND BENEFIT ASSESSMENT REVENUE 883,736$ 983,208$ 1,244,072$ 1,329,298$ 1,370,643$ 1,451,638$ 1,484,005$ - Benefit Assessment Charge/Unit 110.00 125.00 150.00 160.00 165.00 182.81 $189.47 - Number of Water Benefit Units 8,033.96 7,865.66 8,293.81 8,308.11 8,306.93 7,940.69 7,832.40 AD VALOREUM PROPERTY TAX LEVY 8,600 9,000 8,750 8,500 8,500 13,482 13,696 - Ad Valoreum Property Tax Rate 0.019999 0.020000 0.020000 0.020000 0.020000 0.020000 0.020000 - Ad Valoreum Assessed Valuation 430,024,284 432,819,470 437,810,816 427,947,312 667,121,132 674,077,033 684,777,095 METERED WATER SALES REVENUE 3,250,000 3,300,000 3,150,000 3,275,000 3,389,000 3,540,000 3,681,600 OTHER REVENUE 2,939,000 2,789,000 2,239,000 940,000 1,753,500 1,216,852 1,395,917 TOTAL REVENUE 7,081,336$ 7,081,208$ 6,641,822$ 5,552,798$ 6,521,643$ 6,221,972$ 6,575,217$ APPROPRIATED FUND BALANCE (59,748) (40,688) 73,306 (92,791) 83,739 - - REVENUE AND OTHER SOURCES 7,021,588$ 7,040,520$ 6,715,128$ 5,460,007$ 6,605,382$ 6,221,972$ 6,575,217$ - SCLIWC Rate Per 1000 Gallons $ 4.44 $ 4.96 $ 5.15 $ 5.41 $ 5.60 $ 5.77 6.03 - Town Rate Per 1000 Gallons $ 6.55 $ 7.31 $ 7.59 $ 7.97 $ 8.26 $ 8.51 8.89 - Town Minimum Quarterly Charge $ 65.50 $ 36.55 $ 37.95 $ 39.85 $ 41.30 $ 42.55 44.45 SEWER FUND BENEFIT ASSESSMENT REVENUE 192,230$ 188,084$ 358,045$ 478,330$ 531,055$ 571,396$ 664,358$ - Benefit Assessment Charge/Unit 25.00 25.00 45.00 60.00 65.00 75.41 $89.00 - Number of Sewer Benefit Units 7,689.21 7,523.36 7,956.55 7,972.17 8,170.08 7,577.19 7,464.70 AD VALOREUM PROPERTY TAX LEVY 9,600 10,000 9,900 9,700 9,700 14,843 15,137 - Ad Valoreum Property Tax Rate 0.019760 0.020000 0.020000 0.020000 0.020000 0.020000 0.020000 - Ad Valoreum Assessed Valuation 485,824,941 490,497,505 496,153,676 488,049,514 736,752,499 742,151,155 756,833,019 METERED SEWER RENTS REVENUE 2,400,000 2,450,000 2,450,000 2,600,000 2,678,812 2,798,812 2,924,759 OTHER REVENUE 15,500 15,500 15,500 48,500 32,800 69,303 1,371,499 TOTAL REVENUE 2,617,330$ 2,663,584$ 2,833,445$ 3,136,530$ 3,239,601$ 3,454,354$ 4,975,753$ APPROPRIATED FUND BALANCE 257,520 638,624 43,000 (15,072) (16,134) 464,344 (0) REVENUE AND OTHER SOURCES 2,874,850$ 3,302,208$ 2,876,445$ 3,121,458$ 3,223,467$ 3,918,698$ 4,975,753$ - Town Rate Per 1000 Gallons $ 4.31 $ 4.81 $ 4.91 $ 5.16 5.34 $ 5.50 5.75$ - Town Minimum Quarterly Charge $ 34.48 $ 24.05 $ 24.55 $ 25.80 26.70 $ 27.50 28.75$ RISK RETENTION FUND OTHER REVENUE 16,000$ 15,000$ 15,000$ 17,000$ 35,500$ 38,000$ 38,000$ TOTAL REVENUE 16,000$ 15,000$ 15,000$ 17,000$ 35,500$ 38,000$ 38,000$ APPROPRIATED FUND BALANCE - - - - - - - REVENUE AND OTHER SOURCES 16,000$ 15,000$ 15,000$ 17,000$ 35,500$ 38,000$ 38,000$ FUND / DISTRICT TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2017 THROUGH 2023 21 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017 2018 2019 2020 2021 2022 2023 SPECIAL DISTRICT FIRE PROTECTION FUND PROPERTY TAX LEVY 3,500,000$ 3,250,000$ 3,150,000$ 3,216,000$ 3,875,000$ 3,530,806$ 3,318,000$ - Property Tax Rate 3.248822 2.862242 2.653530 2.578978 3.000128 2.713908 2.332168 - Assessed Valuation 1,077,313,706 1,135,473,489 1,187,098,119 1,247,005,791 1,291,611,686 1,301,004,130 1,422,710,362 OTHER REVENUE 24,000 24,000 24,000 80,000 70,000 37,500 386,183 TOTAL REVENUE 3,524,000$ 3,274,000$ 3,174,000$ 3,296,000$ 3,945,000$ 3,568,306$ 3,704,183$ APPROPRIATED FUND BALANCE 6,000 108,500 241,000 219,000 (312,000) - - REVENUE AND OTHER SOURCES 3,530,000$ 3,382,500$ 3,415,000$ 3,515,000$ 3,633,000$ 3,568,306$ 3,704,183$ SPECIAL DISTRICT FOREST HOME LIGHT DISTRICT PROPERTY TAX LEVY 6,000$ 6,300$ 5,300$ 8,152$ 6,350$ 6,350$ 400$ - Property Tax Rate 0.165048 0.152332 0.127843 0.195529 0.152170 0.151879 0.008731 - Assessed Valuation 36,353,100 41,357,100 41,457,100 41,692,100 41,729,600 41,809,600 45,814,600 TOTAL REVENUE 6,000$ 6,300$ 5,300$ 8,152$ 6,350$ 6,350$ 400$ APPROPRIATED FUND BALANCE (1,000) (1,300) (500) 11,998 (2,350) (4,100) 2,400 REVENUE AND OTHER SOURCES 5,000$ 5,000$ 4,800$ 20,150$ 4,000$ 2,250$ 2,800$ SPECIAL DISTRICT GLENSIDE LIGHT DISTRICT PROPERTY TAX LEVY 1,300$ 1,000$ 900$ 2,241$ 2,040$ 2,040$ 1,700$ - Property Tax Rate 0.289275 0.219096 0.192922 0.458742 0.398819 0.391172 0.272083 - Assessed Valuation 4,494,000 4,564,200 4,665,100 4,885,100 5,115,100 5,215,100 6,248,100 TOTAL REVENUE 1,300$ 1,000$ 900$ 2,241$ 2,040$ 2,040$ 1,700$ APPROPRIATED FUND BALANCE (150) (150) 200 4,999 (1,140) (1,190) - REVENUE AND OTHER SOURCES 1,150$ 850$ 1,100$ 7,240$ 900$ 850$ 1,700$ SPECIAL DISTRICT RENWICK HEIGHTS LIGHT DISTRICT PROPERTY TAX LEVY 1,100$ 1,200$ 1,300$ 3,143$ 2,840$ 2,840$ 2,200$ - Property Tax Rate 0.084404 0.091167 0.089720 0.216914 0.196206 0.194459 0.135222 - Assessed Valuation 13,032,600 13,162,600 14,489,600 14,489,600 14,474,600 14,604,600 16,269,600 TOTAL REVENUE 1,100$ 1,200$ 1,300$ 3,143$ 2,840$ 2,840$ 2,200$ APPROPRIATED FUND BALANCE 200 100 - 6,600 (1,640) (1,690) - REVENUE AND OTHER SOURCES 1,300$ 1,300$ 1,300$ 9,743$ 1,200$ 1,150$ 2,200$ TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2017 THROUGH 2023 FUND / DISTRICT 22 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017 2018 2019 2020 2021 2022 2023 SPECIAL DISTRICT EASTWOOD COMMONS LIGHT DISTRICT PROPERTY TAX LEVY 2,500$ 2,600$ 2,700$ 4,208$ 3,560$ 3,560$ 750$ - Property Tax Rate 0.180 0.147234 0.152019 0.226116 0.190630 0.191193 0.036267 - Assessed Valuation 13,876,000 17,659,000 17,760,900 18,609,900 18,674,900 18,619,900 20,679,900 TOTAL REVENUE 2,500$ 2,600$ 2,700$ 4,208$ 3,560$ 3,560$ 750$ APPROPRIATED FUND BALANCE - (100) (100) 5,300 (1,160) (1,910) 700 REVENUE AND OTHER SOURCES 2,500$ 2,500$ 2,600$ 9,508$ 2,400$ 1,650$ 1,450$ SPECIAL DISTRICT CLOVER LANE LIGHT DISTRICT PROPERTY TAX LEVY 300$ 300$ 300$ 635$ 560$ 560$ 375$ - Property Tax Rate 0.128 0.127389 0.106195 0.224779 0.188552 0.186356 0.114329 - Assessed Valuation 2,335,000 2,335,000 2,825,000 2,825,000 2,970,000 3,005,000 3,280,000 TOTAL REVENUE 300$ 300$ 300$ 635$ 560$ 560$ 375$ APPROPRIATED FUND BALANCE - - - 1,200 (310) (335) - REVENUE AND OTHER SOURCES 300$ 300$ 300$ 1,835$ 250$ 225$ 375$ SPECIAL DISTRICT WINNER'S CIRCLE LIGHT DISTRICT PROPERTY TAX LEVY 800$ 900$ 1,000$ 1,503$ 1,250$ 1,250$ 200$ - Property Tax Rate 0.313 0.330275 0.366972 0.551560 0.432526 0.433276 0.064041 - Assessed Valuation 2,560,000 2,725,000 2,725,000 2,725,000 2,890,000 2,885,000 3,123,000 TOTAL REVENUE 800$ 900$ 1,000$ 1,503$ 1,250$ 1,250$ 200$ APPROPRIATED FUND BALANCE 50 (50) (100) 1,700 (400) (675) 350 REVENUE AND OTHER SOURCES 850$ 850$ 900$ 3,203$ 850$ 575$ 550$ SPECIAL DISTRICT BURLEIGH DRIVE LIGHT DISTRICT PROPERTY TAX LEVY 1,100$ 1,100$ 1,100$ 2,273$ 1,900$ 1,900$ 1,000$ - Property Tax Rate 0.277 0.277001 0.277001 0.572385 0.478457 0.478457 0.259666 - Assessed Value - Lighting Units 3,971.10 3,971.10 3,971.10 3,971.10 3,971.10 3,971.10 3,851.10 TOTAL REVENUE 1,100$ 1,100$ 1,100$ 2,273$ 1,900$ 1,900$ 1,000$ APPROPRIATED FUND BALANCE 50 50 - 4,200 (950) (1,075) - REVENUE AND OTHER SOURCES 1,150$ 1,150$ 1,100$ 6,473$ 950$ 825$ 1,000$ FUND / DISTRICT TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2016 THROUGH 2022 23 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017 2018 2019 2020 2021 2022 2022 SPECIAL DISTRICT WESTHAVEN ROAD LIGHT DISTRICT PROPERTY TAX LEVY 3,500$ 3,500$ 3,300$ 6,484$ 5,550$ 5,550$ 3,950$ - Property Tax Rate 0.519905 0.519905 0.500607 0.983617 0.841930 0.614066 0.437038 - Assessed Property Front Footage 6,732.00 6,732.00 6,592.00 6,592.00 6,592.00 9,038.12 9,038.12 TOTAL REVENUE 3,500$ 3,500$ 3,300$ 6,484$ 5,550$ 5,550$ 3,950$ APPROPRIATED FUND BALANCE (100) (100) - 11,399 (2,250) (2,900) - REVENUE AND OTHER SOURCES 3,400$ 3,400$ 3,300$ 17,883$ 3,300$ 2,650$ 3,950$ SPECIAL DISTRICT CODDINGTON ROAD LIGHT DISTRICT PROPERTY TAX LEVY 2,400$ 2,100$ 2,100$ 4,111$ 3,250$ 3,250$ 2,080$ - Property Tax Rate 0.348 0.304335 0.321775 0.629913 0.497985 0.363929 0.232920 - Assessed Property Front Footage 6,900.30 6,900.30 6,526.30 6,526.30 6,526.30 8,930.31 8,930.11 TOTAL REVENUE 2,400$ 2,100$ 2,100$ 4,111$ 3,250$ 3,250$ 2,080$ APPROPRIATED FUND BALANCE (200) 100 - 7,199 (1,550) (1,820) - REVENUE AND OTHER SOURCES 2,200$ 2,200$ 2,100$ 11,310$ 1,700$ 1,430$ 2,080$ DEBT SERVICE FUND OTHER REVENUE 1,203,762$ 1,208,144$ 1,619,843$ 411,079$ 468,354$ 191,826$ 153,947$ TOTAL REVENUE 1,203,762$ 1,208,144$ 1,619,843$ 411,079$ 468,354$ 191,826$ 153,947$ APPROPRIATED FUND BALANCE 204,750 133,000 68,350 24,893 65,076 62,156 35,716 REVENUE AND OTHER SOURCES 1,408,512$ 1,341,144$ 1,688,193$ 435,972$ 533,430$ 253,982$ 189,663$ FUND / DISTRICT TOWN OF ITHACA SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2016 THROUGH 2022 24 FY 2022 Calculation FY 2023 Calculation 2021 2022 ACTUAL ACTUAL Property Tax Levy: General Townwide Fund 4,001,716$ 3,501,545$ Highway Townwide Fund 800,000 648,000 Highway Part-Town Fund - 869,500 Fire Protection District 3,875,000 3,530,806 Ad Valorum - Water 13,342 13,482 Ad Valorum - Sewer 14,735 13,863 Special Districts 27,300 27,300 Sub-Total: Property Tax 8,732,093$ 8,604,496$ Benefit Fees: Benefit Fees - Water 1,409,742$ 1,448,895$ Benefit Fees - Sewer 531,055 571,396 Sub-Total: Benefit Fees 1,940,797$ 2,020,291$ Total: Property Tax Levy 10,672,890$ 10,624,787$ X Tax Base Growth Factor 1.0043 1.0043 10,718,783 10,670,474 + PILOT Payments - Actual from PY 70,836$ 70,000$ Sub-Total 10,789,619$ 10,740,474$ X Levy Growth Factor 1.0200 1.0200 Sub-Total 11,005,412$ 10,955,283$ - PILOT Payments - Est for Next Year 70,000$ 70,000$ TAX LEVY LIMIT 10,935,412 10,885,283 2.45% + Prior Year Carryover 105,143 165,608 TAX LEVY LIMIT WITH ADJ 11,040,555$ 11,050,891$ 4.01% ACTUAL TAX LEVY 10,623,241$ 10,830,851$ 1.95% DIFFERENCE OVER/(UNDER) (417,314) (220,040) PROPERTY TAX CAP CALCULATION Property Tax Items 25 VALUE OF % OF TOTAL EXEMPTIONS ASSESSMENT GOVERNMENTAL EXEMPTIONS - NEW YORK STATE 77 240,113,500$ 7.04% - TOMPKINS COUNTY 2 3,540,000 0.10% - CITY OF ITHACA 9 7,989,900 0.23% - TOWN OF ITHACA 72 8,033,600 0.24% - VILLAGE OF CAYUGA HEIGHTS 12 8,556,300 0.25% SUB-TOTAL - GOVERNMENTAL 172 268,233,300$ 7.86% SCHOOL DISTRICT 9 32,933,300$ 0.97% BOCES 1 20,000,000$ 0.59% OTHER PUBLIC AUTHORITY 2 8,724,000$ 0.26% INDUSTRIAL DEVELOPMENT AGENCY 4 62,412,000$ 1.83% PUBLIC HOUSING AUTHORITY (Federal / Mun. Aid)1 4,740,000$ 0.14% NOT-FOR-PROFIT EXEMPTIONS - RELIGIOUS, RES OF CLERGY 14 13,021,500$ 0.38% - EDUCATIONAL INSTITUTION 96 1,063,892,700 31.19% - CHARITABLE ORGANIZATION 3 2,890,000 0.08% - HOSPITAL 1 86,000,000 2.52% - OTHER SPECIFIED USES 3 2,096,000 0.06% SUB-TOTAL - NOT-FOR-PROFIT 117 1,167,900,200$ 34.24% INTERDENOMINATIONAL CENTER 1 310,000$ 0.01% PRIVATELY OWNED CEMETERY LAND 12 2,176,200$ 0.06% NOT-FOR-PROFIT HOUS CO-HOSTED 4 1,112,000$ 0.03% VETERANS EXEMPTIONS 195 3,642,890$ 0.11% CLERGY 5 7,500$ 0.00% AGRICULTURAL EXEMPTIONS - AGRICULTURAL BUILDING 13 708,300$ 0.02% - AGRICULTURAL DISTRICT 51 5,623,724 0.16% SUB-TOTAL - AGRICULTURAL 64 6,332,024$ 0.19% PERSONS AGE 65 OR OVER 134 12,327,468$ 0.36% DISABILITIES AND LIMITED INCOME 7 767,150$ 0.02% TEMPORARY GREENHOUSES 1 25,000$ 0.00% LAND TRUST - TOMPKINS COUNTY 22 1,241,870$ 0.04% MISCELLANEOUS - NOT DEFINED 0.00% TOTAL EXEMPTIONS 751 1,592,884,902 46.71% DESCRIPTION OF EXEMPTION NUMBER OF EXEMPTIONS TOWN OF ITHACA EXEMPTION IMPACT REPORT - 2023 TOWN SUMMARY 26 Assessor's Report - 2022 - Prior Year FileS495 Exemption Impact ReportTown SummaryNYS - Real Property SystemEqualized Total Assessed Value3,410,468,926Number ofExemptionsTotal Equalized Valueof ExemptionsPercent of ValueExemptedCounty of TompkinsRPS221/V04/L001Date/Time - 9/6/2022 08:44:50Uniform Percentage 100.00ExemptionCodeTown of Ithaca - 5030Total Assessed Value3,410,468,926ExemptionNameStatutory Authority77 240,113,500 7.0412100 NYS - GENERALLY RPTL 404(1)2 3,540,000 0.1013100 CO - GENERALLY RPTL 406(1)9 7,989,900 0.2313450 CITY O/S LIMITS - AVIATION RPTL 406(7)72 8,033,600 0.2413500 TOWN - GENERALLY RPTL 406(1)11 7,056,300 0.2113650 VG - GENERALLYRPTL 406(1)1 1,500,000 0.0413730 VG O/S LIMITS - SPECIFIED USES RPTL 406(2)9 32,933,300 0.9713800 SCHOOL DISTRICT RPTL 4081 20,000,000 0.5913850 BOCES RPTL 4081 3,724,000 0.1113890 PUBLIC AUTHORITY - LOCAL RPTL 4121 5,000,000 0.1514100 USA - GENERALLY RPTL 400(1)4 62,412,000 1.8318020 MUNICIPAL INDUSTRIAL DEV AGENC RPTL 412-a1 4,740,000 0.1418080 MUN HSNG AUTH-FEDERAL/MUN AID PUB HSNG L 52(3)&(5)1 210,000 0.0121600 RES OF CLERGY - RELIG CORP OWN RPTL 46213 12,811,500 0.3825110 NONPROF CORP - RELIG(CONST PRORPTL 420-a96 1,063,892,700 31.1925120 NONPROF CORP - EDUCL(CONST PRRPTL 420-a3 2,890,000 0.0825130 NONPROF CORP - CHAR (CONST PRORPTL 420-a1 86,000,000 2.5225210 NONPROF CORP - HOSPITAL RPTL 420-a2 796,000 0.0225230 NONPROF CORP - MORAL/MENTAL IMRPTL 420-a1 1,300,000 0.0425300 NONPROF CORP - SPECIFIED USES RPTL 420-b1 310,000 0.0126300 INTERDENOMINATIONAL CENTER RPTL 43012 2,176,200 0.0627350 PRIVATELY OWNED CEMETERY LANDRPTL 4464 1,112,000 0.0328540 NOT-FOR-PROFIT HOUS CO - HOSTE RPTL 4227 15,000 0.0041101 VETS EX BASED ON ELIGIBLE FUND RPTL 458(1)1 12,000 0.0041121ALT VET EX-WAR PERIOD-NON-COMBRPTL 458-a97 1,164,000 0.0341123ALT VET EX-WAR PERIOD-NON-COMBRPTL 458-a65 1,270,600 0.0441133ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a24 731,290 0.0241143ALT VET EX-WAR PERIOD-DISABILI RPTL 458-aPage 1 of 227 Assessor's Report - 2022 - Prior Year FileS495 Exemption Impact ReportTown SummaryNYS - Real Property SystemEqualized Total Assessed Value3,410,468,926Number ofExemptionsTotal Equalized Valueof ExemptionsPercent of ValueExemptedCounty of TompkinsRPS221/V04/L001Date/Time - 9/6/2022 08:44:50Uniform Percentage 100.00ExemptionCodeTown of Ithaca - 5030Total Assessed Value3,410,468,926ExemptionNameStatutory Authority1 450,000 0.0141300 PARAPLEGIC VETS RPTL 458(3)5 7,500 0.0041400 CLERGY RPTL 46013 708,300 0.0241700AGRICULTURAL BUILDING RPTL 48351 5,623,724 0.1641720AGRICULTURAL DISTRICTAG-MKTS L 30587 9,260,263 0.2741800 PERSONS AGE 65 OR OVER RPTL 46747 3,067,205 0.0941806 PERSONS AGE 65 OR OVER RPTL 4676 647,000 0.0241930 DISABILITIES AND LIMITED INCOM RPTL 459-c1 120,150 0.0041936 DISABILITIES AND LIMITED INCOM RPTL 459-c1 25,000 0.0042120 TEMPORARY GREENHOUSES RPTL 483-c22 1,241,870 0.0444120 Land Trust Tompkins County RPTL 467-o__________________Amount, if any, attributable to payments in lieu of taxes:____________________________________________________________________________________________________________________________________________________________Values have been equalized using the Uniform Percentage of Value. The Exempt amounts do not take into consideration, payments in lieu of taxes or other payments for municipal services.____________________________________________________________________________________________________________________________________________________________Total Exemptions Exclusive of System Exemptions:Total System Exemptions:Totals:75107511,592,884,90246.711,592,884,90246.7100.00Page 2 of 228 GENERAL TOWN-WIDE FUND 29 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS GENERAL TOWN-WIDE FUND  The General Town-wide Fund budget will increase from $5,622,070 in 2022 to $8,084,481 in 2023, an increase of $2,462,411 or 43.8%. This increase is largely due to the NYS requirement to include $1,647,072 in ARPA revenue in General Fund with an interfund transfer to Water and Sewer.  The General Town-wide Fund accounts for 27% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs increases from $3,186,850 in 2022 to a budgeted total of $3,367,850 in 2023, an increase of $181,000 or 5.68%. Personnel costs represent 41.66% of the General Town-wide Fund’s total budget for 2023.  Personal Services (employee salaries and wages) increases to $2,321,850 in 2023 from $2,187,250 in 2022, an increase of $134,600 or 6.15%.  The budgeted total for Employee Benefits increases from $999,600 in 2022 to a budgeted total of $1,046,000 in 2023, an increase of $46,400 or 4.6%. - Payments for employee retirement are budgeted for $232,000 in 2023, a decrease of $8,000 or 3.33% from the amount of $240,000 budgeted in 2022. This decrease is due to an employer contribution rate decrease by the New York State Comptroller. - Payments for employee health insurance are budgeted for $586,000 in 2023, an increase of $43,500 or 8.02% from the $542,500 total budgeted in 2022. This increase is due to a projected 6% premium increase as well as new positions.  Capital Projects are budgeted at $991,500 for 2023; an increase of $456,500 from the 2022 total of $535,000. Capital Projects budgeted in 2023 include: Babcock Ridge Trail Design (80% Grant Funded) $66,500 Trail Improvements 50,000 PWF – Fuel Station Design 825,000 PWF – Green Energy 25,000 TH – Green Energy 25,000 These projects will be paid for with available fund balance, reserves, and potentially a state grant for trail work. The Babcock Ridge Trail project is contingent on grant funding being approved.  Contractual Services are budgeted for $1,743,843 in 2023; an increase of $139,735 or 8.7% from the 2022 budgeted total of $1,604,108. Contractual services represent 21.6% of the General Town-wide Fund’s total budget for 2023.  Equipment/Capital Outlay increases to $224,000 in 2023; an increase of $40,875 or 22.3% from the $183,125 total budgeted in 2022. Equipment/Capital Outlay represents 2.8% of the General Town- wide Fund’s total budget for 2023.  Interfund Transfers increased to $1,757,288 from $112,987 in 2022. This $1,644,301 increase is mainly due to the $1,647,072 in ARPA funds transferred to Water and Sewer.  The Town will transfer (re-designate) $100,000 from the unreserved fund balance in the General Town-wide Fund to the Parks, Recreation and Open Space Plan account.  The 2022 Property Tax Levy for the General Town-wide Fund is budgeted at $3,775,000, an increase of $275,000 or 7.9% from the prior year. The estimated Property Tax Rate for the 2023 Tax Year is $2.076933 per $1,000 of assessed valuation. The property tax levy is the General Town-wide Fund’s largest revenue source, accounting for 54.22% of 2023 budgeted revenues. 30 TOWN OF ITHACA GENERAL TOWNWIDE FUND 2023 BUDGET APPROPRIATIONS: ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT TOWN BOARD PERSONAL SERVICES A1010.100 REGULAR 93,600 93,505 95,900 47,921 98,500 98,500 TOTAL PERSONAL SERVICES 93,600 93,505 95,900 47,921 98,500 98,500 CONTRACTUAL EXPENSE A1010.400 CONTRACTUAL 1,152 1,152 200 24 200 200 A1010.410 CONFERENCES & MILEAGE 6,548 150 7,500 125 7,500 7,500 TOTAL CONTRACTUAL EXPENSE 7,700 1,302 7,700 149 7,700 7,700 TOTAL - TOWN BOARD 101,300 94,807 103,600 48,070 106,200 106,200 JUSTICES PERSONAL SERVICES A1110.100 REGULAR 176,200 170,046 178,200 88,632 183,000 183,000 TOTAL PERSONAL SERVICES 176,200 170,046 178,200 88,632 183,000 183,000 CONTRACTUAL EXPENSE A1110.400 CONTRACTUAL 2,575 13 500 41 500 500 A1110.401 AUDITING SERVICES 2,625 2,625 1,700 1,700 1,800 1,800 A1110.408 POSTAGE 2,500 2,488 2,500 1,280 2,500 2,500 A1110.410 CONFERENCES & MILEAGE 1,500 986 1,500 0 1,500 1,500 A1110.412 LAW LIBRARY & PUBLICATIONS 2,500 980 2,500 102 2,500 2,500 A1110.415 TELEPHONE 0 0 0 0 0 0 A1110.420 DUES & PUBLICATIONS 1,000 770 1,000 425 1,000 1,000 A1110.449 FURNITURE & FURNISHINGS 500 0 500 0 500 500 A1110.482 NYS FEES, FINES & COLLECTIONS 160,000 111,527 160,000 35,911 112,000 112,000 A1110.489 COURT SECURITY OFFICER 10,000 2,800 10,000 2,400 10,000 10,000 A1110.493 COURT SOFTWARE SUPPORT 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 183,200 122,189 180,200 41,859 132,300 132,300 TOTAL - JUSTICES 359,400 292,235 358,400 130,491 315,300 315,300 SUPERVISOR PERSONAL SERVICES A1220.100 TOWN SUPERVISOR 34,100 34,066 35,000 17,459 35,900 35,900 A1220.101 DEPUTY TOWN SUPERVISOR 25,600 25,549 18,350 5,238 10,800 10,800 A1220.103 ADMIN FUNCTION TOWN SUPERVISOR 25,600 25,549 34,050 20,950 43,100 43,100 TOTAL PERSONAL SERVICES 85,300 85,164 87,400 43,647 89,800 89,800 CONTRACTUAL EXPENSE A1220.400 CONTRACTUAL 100 0 100 0 100 100 A1220.410 CONFERENCES & MILEAGE 2,750 0 2,750 0 2,750 2,750 A1220.415 TELEPHONE 2,520 1,350 2,520 427 3,000 3,000 A1220.416 SUPERVISOR-CELL 480 360 480 240 A1220.420 DUES & PUBLICATIONS 100 0 100 100 100 100 TOTAL CONTRACTUAL EXPENSE 5,950 1,710 5,950 767 5,950 5,950 TOTAL - SUPERVISOR 91,250 86,874 93,350 44,414 95,750 95,750 ACCOUNTING PERSONAL SERVICES A1316.100 REGULAR 61,774 61,774 63,200 28,080 65,300 65,300 TOTAL PERSONAL SERVICES 61,774 61,774 63,200 28,080 65,300 65,300 CONTRACTUAL EXPENSE A1316.400 CONTRACTUAL 100 69 500 114 500 500 A1316.408 POSTAGE 900 844 500 238 500 500 A1316.410 CONFERENCES & MILEAGE 326 0 2,500 2,227 500 500 A1316.411 BANKING FEES 100 54 100 99 100 100 A1316.420 ACCOUNTING/BOOKKEEPING CONTRACTUAL 0 0 185 185A1316.484 ON-LINE COLLECTION SRVCS 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 1,426 967 3,785 2,863 1,600 1,600 TOTAL - ACCOUNTING 63,200 62,741 66,985 30,943 66,900 66,900 BUDGET 2022 THRU 6/20222021 BUDGETEXPENDED 2023 RECOMMENDED 2023 BUDGET 31 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 INDEPENDENT AUDITING CONTRACTUAL EXPENSE A1320.401 AUDITING SERVICES 18,000 18,000 9,380 6,450 7,260 7,260 TOTAL CONTRACTUAL EXPENSE 18,000 18,000 9,380 6,450 7,260 7,260 TOTAL - INDEPENDENT AUDITING 18,000 18,000 9,380 6,450 7,260 7,260 TAX COLLECTION PERSONAL SERVICES A1330.100 REGULAR 7,450 7,412 7,650 3,754 7,900 7,900 TOTAL PERSONAL SERVICES 7,450 7,412 7,650 3,754 7,900 7,900 CONTRACTUAL EXPENSE A1330.400 CONTRACTUAL 1,767 1,767 500 8 500 500 A1330.408 POSTAGE 3,600 3,571 4,000 3,831 4,000 4,000 A1330.410 CONFERENCES & MILEAGE 133 15 1,000 218 1,000 1,000 A1330.420 DUES & PUBLICATIONS 100 25 100 25 100 100 A1330.485 PRINTING TAX BILLS 1,500 1,351 1,500 1,352 1,500 1,500 TOTAL CONTRACTUAL EXPENSE 7,100 6,729 7,100 5,434 7,100 7,100 TOTAL - TAX COLLECTION 14,550 14,141 14,750 9,188 15,000 15,000 BUDGET PERSONAL SERVICES A1340.100 REGULAR 89,113 86,986 92,056 45,136 96,000 96,000 A1340.101 DEP. FINANCE OFFICER 0 0 0 0 0 0 TOTAL PERSONAL SERVICES 89,113 86,986 92,056 45,136 96,000 96,000 CONTRACTUAL EXPENSE A1340.400 CONTRACTUAL 200 72 200 412 200 200 A1340.410 CONFERENCES & MILEAGE 1,557 1,557 1,000 429 1,000 1,000 A1340.416 CELL PHONE REIMBURSEMENT 480 480 480 240 480 480 A1340.420 DUES & PUBLICATIONS 600 180 600 185 600 600 TOTAL CONTRACTUAL EXPENSE 2,837 2,289 2,280 1,266 2,280 2,280 TOTAL - BUDGET 91,950 89,275 94,336 46,402 98,280 98,280 TOWN CLERK PERSONAL SERVICES A1410.100 REGULAR 136,287 136,286 139,500 68,322 145,900 145,900 A1410.102 PERSONAL SERVICES 0 0 0 0 0 0 TOTAL PERSONAL SERVICES 136,287 136,286 139,500 68,322 145,900 145,900 CONTRACTUAL EXPENSE A1410.400 CONTRACTUAL 641 640 750 367 750 750 A1410.408 POSTAGE 1,304 1,304 1,200 538 1,200 1,200 A1410.410 CONFERENCES & MILEAGE 345 284 200 150 200 200 A1410.411 RECORDING & FILING FEES 0 0 0 0 0 0 A1410.412 LAW LIBRARY & PUBLICATIONS 0 0 0 0 0 0 A1410.416 CELL PHONE REIMBURSEMENT 480 480 480 240 480 480 A1410.420 DUES & PUBLICATIONS 0 0 100 0 100 100 A1410.423 LEGAL ADS 2,910 2,905 3,000 1,730 3,000 3,000 TOTAL CONTRACTUAL EXPENSE 5,680 5,613 5,730 3,025 5,730 5,730 TOTAL - TOWN CLERK 141,967 141,899 145,230 71,347 151,630 151,630 LEGAL SERVICES CONTRACTUAL EXPENSE A1420.402 LEGAL SERVICES 40,398 40,398 40,000 4,401 40,000 40,000 TOTAL CONTRACTUAL EXPENSE 40,398 40,398 40,000 4,401 40,000 40,000 TOTAL - LEGAL SERVICES 40,398 40,398 40,000 4,401 40,000 40,000 HUMAN RESOURCES PERSONAL SERVICES A1430.100 REGULAR 92,400 92,358 94,800 45,916 99,200 99,200 TOTAL PERSONAL SERVICES 92,400 92,358 94,800 45,916 99,200 99,200 RECOMMENDED THRUEXPENDED BUDGET 20232022 6/2022 RECOMMENDED 20232021 32 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 CONTRACTUAL EXPENSE A1430.400 CONTRACTUAL 8,402 8,041 3,000 586 5,000 5,000 A1430.403 LABOR CONSULTANT 2,000 1,800 2,000 0 0 0 A1430.404 PAYROLL SUPPLIES 450 295 450 0 450 450 A1430.408 POSTAGE 450 398 450 274 450 450 A1430.410 CONFERENCES & MILEAGE 2,500 462 2,500 894 2,500 2,500 A1430.415 TELEPHONE 848 804 1,200 226 1,200 1,200 A1430.420 DUES & PUBLICATIONS 1,152 1,152 850 277 850 850 A1430.421 EMPLOYEE EDUCATION & TRAINING 6,469 6,468 7,000 2,740 7,000 7,000 A1430.422 EMPLOYEE MEDIATION SERVICES 0 0 0 0 0 0 A1430.423 EMPLOYMENT ADS 2,531 389 3,000 0 2,000 2,000 A1430.424 EMPLOYEE ASSISTANCE PROGRAM 1,600 1,547 1,700 0 1,700 1,700 A1430.425 APPRENTICESHIP PROGRAM 48,000 0 0 0 0 0 A1430.428 COLLEGE COURSE REIMB PROG 1,000 0 2,500 0 2,500 2,500 A1430.429 MANAGEMENT PROGRAMS 4,000 0 5,000 0 5,000 5,000 TOTAL CONTRACTUAL EXPENSE 79,402 21,356 29,650 4,997 28,650 28,650 TOTAL - HUMAN RESOURCES 171,802 113,714 124,450 50,913 127,850 127,850 ENGINEER PERSONAL SERVICES A1440.100 REGULAR 328,000 324,705 344,500 157,786 385,500 385,500 A1440.102 OVERTIME 2,000 274 2,000 85 4,000 4,000 A1440.110 STUDENT INTERNS 17,400 7,758 17,700 1,945 18,500 18,500 TOTAL PERSONAL SERVICES 347,400 332,737 364,200 159,816 408,000 408,000 EQUIPMENT/CAPITAL OUTLAY A1440.200 EQUIPMENT 2,000 3,000 7,000 2,820 4,000 4,000 A1440.270 CARGO VAN 0 0 0 0 0 0 A1440.274 PICKUP TRUCK 40,000 34,406 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 42,000 37,406 7,000 2,820 4,000 4,000 CONTRACTUAL EXPENSE A1440.400 CONTRACTUAL 21,000 20,313 16,000 295 36,000 36,000 A1440.406 WORK STUDY 0 0 0 0 0 0 A1440.408 POSTAGE 300 85 300 11 300 300 A1440.410 CONFERENCES & MILEAGE 5,500 847 10,000 1,824 10,500 10,500 A1440.415 TELEPHONE 4,000 3,838 4,000 1,279 4,000 4,000 A1440.416 CELL PHONE REIMBURSEMENT 0 0 0 0 0 0 A1440.420 DUES & PUBLICATIONS 2,000 802 2,000 564 1,500 1,500 A1440.440 PERSONAL PROTECTIVE EQUIPMENT 1,600 925 2,000 545 2,000 2,000 A1440.450 PETROLEUM PRODUCTS 3,000 1,572 3,000 1,105 3,500 3,500 A1440.451 VEHICLE MAINTENANCE 2,500 950 2,000 1,402 3,000 3,000 A1440.459 TOOLS & EQUIPMENT 3,000 669 2,500 467 2,500 2,500 TOTAL CONTRACTUAL EXPENSE 42,900 30,001 41,800 7,492 63,300 63,300 TOTAL - ENGINEER 432,300 400,144 413,000 170,128 475,300 475,300 RECORDS MANAGEMENT PERSONAL SERVICES A1460.100 REGULAR 0 0 0 0 8,050 8,050 TOTAL PERSONAL SERVICES 0 0 0 0 8,050 8,050 CONTRACTUAL EXPENSE A1460.400 CONTRACTUAL 22,500 8,679 5,000 5,129 5,000 5,000 A1460.403 DATABASE CONSULTANT 0 0 0 0 0 0 A1460.410 CONFERENCES & MILEAGE 0 0 0 0 0 0 A1460.413 CODIFICATION SERVICES 10,000 3,423 10,000 2,595 10,000 10,000 A1460.414 ARCHIVE SUPPLIES/MATERIALS 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 32,500 12,102 15,000 7,724 15,000 15,000 TOTAL - RECORDS MANAGEMENT 32,500 12,102 15,000 7,724 23,050 23,050 EXPENDED BUDGET 2022 6/2022 THRU BUDGETRECOMMENDED 2023 20232021 33 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 BUILDINGS & GROUNDS PERSONAL SERVICES A1620.100 REGULAR 17,800 16,825 19,700 10,782 20,100 20,100 A1620.101 REGULAR - HIGHWAY LABOR 2,550 1,909 2,550 1,047 2,650 2,650 A1620.102 OVERTIME - TOWN HALL 5,000 2,810 5,000 2,690 5,000 5,000 TOTAL PERSONAL SERVICES 25,350 21,544 27,250 14,519 27,750 27,750 EQUIPMENT/CAPITAL OUTLAY A1620.200 EQUIPMENT 0 0 0 0 0 0 A1620.236 FURNITURE & FURNISHINGS 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL EXPENSE A1620.400 CONTRACTUAL/CONSULTING 1,588 0 5,000 415 0 0 A1620.403 FACILITIES DESIGN CONSULTANT 0 0 0 0 0 0 A1620.440 PERSONAL PROTECTIVE EQUIPMENT 1,500 1,359 2,000 1,015 2,000 2,000 A1620.441 BLDG & GROUNDS MAINTENANCE 11,989 8,145 20,000 4,671 25,000 25,000 A1620.442 JANITORIAL SERVICES 32,250 31,703 32,250 11,609 32,250 32,250 A1620.443 TRASH COLLECTION 3,500 2,164 3,500 1,053 3,500 3,500 A1620.444 SECURITY & FIRE ALARM 10,562 10,561 4,500 2,945 4,500 4,500 A1620.445 BUS PASS PRGM / PARKING PERMITS 3,400 3,225 7,000 6,240 7,000 7,000 A1620.446 BOTTLED WATER & COFFEE SERVICE 2,000 1,137 1,200 684 1,200 1,200 A1620.447 BUILDING UTILITIES 52,911 52,910 36,000 32,792 50,000 50,000 A1620.448 ELEVATOR MAINTENANCE CONTRACT 4,500 4,368 4,500 4,673 4,800 4,800 A1620.449 FURNITURE & FURNISHINGS 5,500 4,709 2,000 0 2,000 2,000 TOTAL CONTRACTUAL EXPENSE 129,700 120,281 117,950 66,097 132,250 132,250 CAPITAL PROJECTS A1620.5xx TOWN HALL GREEN IMPROVEMENTS 0 0 0 0 25,000 25,000 TOTAL CAPITAL PROJECTS 0 0 0 0 25,000 25,000 TOTAL - BUILDINGS & GROUNDS 155,050 141,825 145,200 80,616 185,000 185,000 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE A1650.415 TELEPHONE SYSTEM 21,159 20,810 38,167 10,354 33,726 33,726 TOTAL CONTRACTUAL EXPENSE 21,159 20,810 38,167 10,354 33,726 33,726 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 21,159 20,810 38,167 10,354 33,726 33,726 CENTRAL STOREROOM CONTRACTUAL EXPENSE A1660.404 GENERAL OFFICE SUPPLIES 4,737 4,736 3,500 2,488 3,500 3,500 TOTAL CONTRACTUAL EXPENSE 4,737 4,736 3,500 2,488 3,500 3,500 TOTAL - CENTRAL STOREROOM 4,737 4,736 3,500 2,488 3,500 3,500 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE A1670.400 CONTRACTUAL 1,000 420 1,000 315 1,000 1,000 A1670.405 COPIER PAPER 500 406 300 138 300 300 A1670.408 POSTAGE 600 395 50 65 50 50 A1670.409 POSTAGE - BOLTON POINT 100 0 0 0 0 0 A1670.419 TOWN NEWSLETTER 0 0 0 0 0 0 A1670.437 XEROX PRINTERS/COPIERS 7,100 5,812 11,250 2,952 5,842 5,842 A1670.438 PRINTER/COPIER SUPPLIES 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 9,300 7,033 12,600 3,470 7,192 7,192 TOTAL - CENTRAL PRINT & MAIL 9,300 7,033 12,600 3,470 7,192 7,192 INFORMATION TECHNOLOGY PERSONAL SERVICES A1680.100 REGULAR 76,000 75,920 110,944 42,438 140,300 140,300 A1680.110 STUDENT INTERNS 10,804 10,804 15,500 10,423 0 0 TOTAL PERSONAL SERVICES 86,804 86,724 126,444 52,861 140,300 140,300 2023 EXPENDED BUDGET 2023 BUDGETRECOMMENDEDTHRU 2022 6/20222021 34 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 EQUIPMENT/CAPITAL OUTLAY A1680.291 HARDWARE & EQUIPMENT 16,215 16,214 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 16,215 16,214 0 0 0 0 CONTRACTUAL EXPENSE A1680.400 CONTRACTUAL 65,405 42,591 15,600 16,885 64,671 64,671 A1680.415 TELEPHONE 1,400 1,263 1,400 880 12,180 12,180 A1680.421 EMPLOYEE EDUCATION & TRAINING 1,500 350 1,500 0 5,000 5,000 A1680.490 NETWORK SUPPORT 2,000 1,999 0 0 0 0 A1680.491 HARDWARE & EQUIPMENT 12,080 11,818 56,600 7,055 30,600 30,600 A1680.492 SOFTWARE 3,390 3,095 64,832 27,950 48,648 48,648 A1680.494 MAINTENANCE & REPAIRS 50 50 0 0 0 0 A1680.496 INTERNET SVC/DARK FIBER 50 0 0 0 0 0 A1680.497 TOOLS & SUPPLIES 1,234 1,085 250 134 0 0 TOTAL CONTRACTUAL EXPENSE 87,109 62,251 140,182 52,904 161,099 161,099 TOTAL - INFORMATION TECHNOLOGY 190,128 165,189 266,626 105,765 301,399 301,399 SPECIAL ITEMS CONTRACTUAL EXPENSE A1910.439 LIABILITY INSURANCE 42,367 40,245 45,000 43,641 45,000 45,000 A1920.420 DUES & PUBLICATIONS 3,500 1,650 1,650 0 1,650 1,650 A1920.483 HYDRILLA OUTREACH CONTRIBUTION 0 0 0 0 0 0 A1920.488 TAX/ASSESSMENTS ON REAL PROPERTY 15,279 15,279 15,000 13,287 15,000 15,000 A1990.499 CONTINGENT ACCOUNT 3,220 0 12,052 0 80,000 80,000 TOTAL CONTRACTUAL EXPENSE 64,366 57,174 73,702 56,928 141,650 141,650 TOTAL - SPECIAL ITEMS 64,366 57,174 73,702 56,928 141,650 141,650 TOTAL - GENERAL GOVERNMENT SUPPORT 2,003,357 1,763,097 2,018,276 880,092 2,194,987 2,194,987 PUBLIC SAFETY SCHOOL CROSSING GUARDS PERSONAL SERVICES A3120.100 REGULAR 29,300 21,237 29,800 13,214 31,100 31,100 TOTAL PERSONAL SERVICES 29,300 21,237 29,800 13,214 31,100 31,100 CONTRACTUAL EXPENSE A3120.400 CONTRACTUAL 200 0 200 29 200 200 TOTAL CONTRACTUAL EXPENSE 200 0 200 29 200 200 TOTAL - SCHOOL CROSSING GUARDS 29,500 21,237 30,000 13,243 31,300 31,300 TRAFFIC & TRANSPORTATION PLANNING EQUIPMENT/CAPITAL OUTLAY A3310.200 EQUIPMENT 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL EXPENSE A3310.454 WARREN ROAD SIGNAL 550 484 550 253 550 550 A3310.455 ROAD SIGNS 10,000 6,602 10,000 5,098 10,000 10,000 TOTAL CONTRACTUAL EXPENSE 10,550 7,086 10,550 5,351 10,550 10,550 TOTAL - TRAFFIC & TRANSPORTATION PLANNING 10,550 7,086 10,550 5,351 10,550 10,550 DOG CONTROL CONTRACTUAL EXPENSE A3510.487 DOG ENUMERATION 0 0 0 0 0 0 A3510.489 COUNTY SPCA DOG CONTROL 45,334 45,334 45,334 22,667 45,334 45,334 TOTAL CONTRACTUAL EXPENSE 45,334 45,334 45,334 22,667 45,334 45,334 TOTAL - DOG CONTROL 45,334 45,334 45,334 22,667 45,334 45,334 BUDGET 2023 EXPENDED RECOMMENDED 2022 6/2022 2023 THRUBUDGET 2021 35 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 SIX MILE CREEK SAFETY PROGRAM CONTRACTUAL EXPENSE A3989.460 GORGE RANGER PROGRAM 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - SIX MILE CREEK SAFETY PROGRAM 0 0 0 0 0 0 TOTAL - PUBLIC SAFETY 85,384 73,657 85,884 41,261 87,184 87,184 TRANSPORTATION SUPERINTENDENT HIGHWAYS PERSONAL SERVICES A5010.100 REGULAR 207,174 206,983 218,800 100,723 280,400 280,400 A5010.102 OVERTIME 0 0 0 0 0 0 TOTAL PERSONAL SERVICES 207,174 206,983 218,800 100,723 280,400 280,400 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/CONSULTING 5,000 4,760 1,500 833 1,500 1,500 A5010.403 CONSULTING SERVICES 1,000 0 0 0 0 0 A5010.410 CONFERENCES & MILEAGE 2,500 180 2,000 150 2,000 2,000 A5010.420 DUES & PUBLICATIONS 1,500 409 1,500 837 1,500 1,500 A5010.421 SAFETY & TRAINING 2,987 1,494 3,000 0 3,000 3,000 A5010.427 DRUG TESTING 1,413 1,413 1,100 311 1,100 1,100 A5010.449 FURNITURE & FURNISHINGS 2,000 2,000 2,000 0 9,000 9,000 A5010.459 TOOLS & EQUIPMENT 900 500 900 247 900 900 TOTAL CONTRACTUAL EXPENSE 17,300 10,756 12,000 2,378 19,000 19,000 TOTAL - SUPERINTENDENT HIGHWAYS 224,474 217,739 230,800 103,101 299,400 299,400 HIGHWAY GARAGE PERSONAL SERVICES A5132.100 REGULAR 69,475 69,474 66,500 23,774 68,400 68,400 A5132.101 PUBLIC WORKS DEPT 44,630 44,630 39,000 20,742 40,200 40,200 A5132.102 OVERTIME 2,151 2,150 2,000 1,209 2,200 2,200 TOTAL PERSONAL SERVICES 116,256 116,254 107,500 45,725 110,800 110,800 EQUIPMENT/CAPITAL OUTLAY A5132.200 EQUIPMENT 5,477 5,476 0 0 65,000 65,000 TOTAL EQUIPMENT/CAPITAL OUTLAY 5,477 5,476 0 0 65,000 65,000 CONTRACTUAL EXPENSE A5132.400 CONTRACTUAL/CONSULTING 0 0 15,000 0 20,000 20,000 A5132.404 OFFICE SUPPLIES 1,250 27 1,250 99 1,250 1,250 A5132.415 TELEPHONE 8,000 7,588 9,000 2,162 6,000 6,000 A5132.416 CELL PHONE REIMBURSEMENT 7,664 7,320 8,400 3,640 8,400 8,400 A5132.441 GARAGE MAINTENANCE 30,260 30,259 35,000 16,000 46,000 46,000 A5132.442 JANITORIAL SERVICES 8,000 7,280 8,000 3,033 10,000 10,000 A5132.444 SECURITY & FIRE ALARM 11,676 11,676 26,700 8,598 1,800 1,800 A5132.446 COFFEE SERVICE 1,400 1,002 1,400 425 1,400 1,400 A5132.447 GARAGE UTILITIES 24,233 21,258 25,000 14,676 25,000 25,000 A5132.459 TOOLS & EQUIPMENT 2,010 2,007 5,000 1,360 5,000 5,000 TOTAL CONTRACTUAL EXPENSE 94,493 88,417 134,750 49,993 124,850 124,850 CAPITAL PROJECTS A5132.512 PWF TRENCH DRAIN REPLACEMENT 0 0 125,000 28 0 0 A5132.513 PWF ROOF REPAIR 0 0 40,000 29 0 0 A5132.517 MODIFY FLUIDS STORAGE AREA 0 0 0 0 0 0 A5132.518 REBUILD VEHICLE FUELING STATION 0 0 100,000 0 825,000 825,000 A5132.51* MISCELLANEOUS GREEN PROJECTS 0 0 0 0 25,000 25,000 TOTAL CAPITAL PROJECTS 0 0 265,000 57 850,000 850,000 TOTAL - HIGHWAY GARAGE 216,226 210,147 507,250 95,775 1,150,650 1,150,650 2021 20232022 RECOMMENDED BUDGET 6/2022 2023 BUDGET THRUEXPENDED 36 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 STREET LIGHTING CONTRACTUAL EXPENSE A5182.400 CONTRACTUAL 133,524 54,500 149,615 0 9,000 9,000 A5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 A5182.447 ELECTRICITY 36,476 36,475 15,000 17,160 15,000 15,000 TOTAL CONTRACTUAL EXPENSE 170,000 90,975 164,615 17,160 24,000 24,000 TOTAL - STREET LIGHTING 170,000 90,975 164,615 17,160 24,000 24,000 PEDESTRIAN SIDEWALKS / WALKWAYS EQUIPMENT/CAPITAL OUTLAY A5681.2xx FOREST HOME CROSSWALK 0 0 30,000 0 0 0 A5681.203 ROUTE 79 / HECTOR STREET SIDEWALK 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 30,000 0 0 0 CONTRACTUAL EXPENSE A5681.403 CONSULTING SERVICES 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - PEDESTRIAN WALKWAYS 0 0 30,000 0 0 0 TOTAL - TRANSPORTATION 610,700 518,861 932,665 216,036 1,474,050 1,474,050 CULTURE AND RECREATION TOWN PARKS PERSONAL SERVICES A7110.100 REGULAR 88,545 88,544 87,800 44,940 90,100 90,100 A7110.101 PUBLIC WORKS DEPT 283,859 242,012 290,000 97,872 299,400 299,400 A7110.102 OVERTIME 19,196 19,196 21,000 8,216 21,000 21,000 TOTAL PERSONAL SERVICES 391,600 349,752 398,800 151,028 410,500 410,500 EQUIPMENT/CAPITAL OUTLAY A7110.200 CAPITAL EQUIPMENT 0 0 0 0 0 0 A7110.270 VEHICLES / VANS 0 0 0 0 0 0 A7110.271 HEAVY-DUTY TRUCK 106,296 0 101,262 0 45,000 45,000 A7110.272 MEDIUM-DUTY TRUCK 13,028 0 36,028 13,028 12,000 12,000 A7110.273 LIGHT-DUTY TRUCK 7,972 7,752 8,500 0 0 0 A7110.274 LOADERS & BACKHOES 0 0 51,014 0 0 0 A7110.275 EXCAVATING EQUIPMENT 13,704 13,588 0 0 0 0 A7110.276 PARK & TURF EQUIPMENT 3,700 1,527 3,639 3,148 7,000 7,000 A7110.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 32,000 32,000 A7110.278 SPECIALTY EQUIPMENT 0 0 32,000 0 28,000 28,000 A7110.279 MISCELLANEOUS EQUIPMENT 2,900 2,531 1,761 1,760 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 147,600 25,398 234,204 17,936 124,000 124,000 CONTRACTUAL EXPENSE A7110.400 CONTRACTUAL/CONSULTING 25,000 18,354 35,000 2,820 45,000 45,000 A7110.403 CONSULTING SERVICES 10,000 0 0 0 0 0 A7110.410 CONFERENCES & MILEAGE 2,000 125 2,000 50 2,000 2,000 A7110.415 TELEPHONE 2,300 1,864 2,300 831 1,900 1,900 A7110.420 DUES & PUBLICATIONS 550 0 550 450 550 550 A7110.425 APPRENTICESHIP PROGRAM 0 0 13,750 0 0 0 A7110.440 PERSONAL PROTECTIVE EQUIPMENT 5,275 5,274 6,100 4,428 6,100 6,100 A7110.441 PARK & GROUNDS MAINTENANCE 29,825 18,531 20,000 4,414 20,000 20,000 A7110.447 PARK UTILITIES 500 272 350 140 300 300 A7110.450 PETROLEUM PRODUCTS 27,500 19,501 31,950 14,492 40,500 40,500 A7110.451 VEHICLE MAINTENANCE 20,000 15,160 20,000 5,433 20,000 20,000 A7110.452 ROAD DE-ICING SUPPLIES 6,000 3,696 5,020 3,518 4,700 4,700 A7110.456 PLANTINGS & LANDSCAPING 10,000 1,195 13,000 160 13,000 13,000 A7110.457 PARK & GROUNDS IMPROVEMENTS 25,000 524 38,115 14,108 25,000 25,000 A7110.458 TUTELO PARK/VALENTINO FIELD 8,000 4,303 8,000 2,061 8,000 8,000 A7110.459 TOOLS & EQUIPMENT 8,000 1,704 6,000 820 6,000 6,000 A7110.460 CITY OF ITHACA PARKS CONTRIBUTION 56,000 56,000 58,000 0 100,000 100,000 TOTAL CONTRACTUAL EXPENSE 235,950 146,503 260,135 53,725 293,050 293,050 2021 EXPENDED BUDGET THRU RECOMMENDED BUDGET 2022 2023 6/2022 2023 37 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 CAPITAL PROJECTS A7110.524 SOUTH HILL TRAIL CULVERT REPAIRS 0 0 0 0 0 0 A7110.525 EAST ITHACA REC-WAY IMPRVMNTS 0 0 0 0 0 0 A7110.526 TRAIL IMPROVEMENTS / OVERLAY 55,000 54,938 50,000 0 50,000 50,000 A7110.527 FOREST HOME WALKWAY IMPRVMNTS 330,000 13,400 268,000 130,317 0 0 A7110.528 SAUNDERS PARK DEVELOPMENT 40,000 5,995 49,567 3,562 0 0 A7110.529 BABCOCK RIDGE TRAIL 0 66,500 66,500 TOTAL CAPITAL PROJECTS 425,000 74,333 367,567 133,879 116,500 116,500 TOTAL - TOWN PARKS 1,200,150 595,986 1,260,706 356,568 944,050 944,050 COMMUNITY GARDEN CONTRACTUAL EXPENSE A7180.420 COMMUNITY GARDEN 3,500 1,973 3,500 1,271 3,500 3,500 TOTAL CONTRACTUAL EXPENSE 3,500 1,973 3,500 1,271 3,500 3,500 TOTAL - COMMUNITY GARDEN 3,500 1,973 3,500 1,271 3,500 3,500 YOUTH SERVICES & PROGRAMS CONTRACTUAL EXPENSE A7320.461 CODDINGTON RD CC / CIT PROGRAM 20,061 20,061 21,100 21,100 21,100 21,100 A7320.462 YOUTH ENTREPRENEURSHIP PRGM 10,000 10,000 15,000 15,000 15,000 15,000 A7320.463 RECREATION PARTNERSHIP 73,353 73,353 78,000 19,595 85,272 85,272 A7320.464 YOUTH EMPLOYMENT PROGRAM 75,004 75,004 78,800 4,216 78,800 78,800 A7320.465 YOUTH DEVELOPMENT PROGRAM 52,120 50,915 52,120 14,142 52,120 52,120 A7320.466 YOUTH EXPLORATION PROGRAM 56,510 56,510 56,600 28,300 56,600 56,600 TOTAL CONTRACTUAL EXPENSE 287,048 285,843 301,620 102,353 308,892 308,892 TOTAL - YOUTH SERVICES & PROGRAMS 287,048 285,843 301,620 102,353 308,892 308,892 PUBLIC LIBRARY CONTRACTUAL EXPENSE A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY 15,000 15,000 15,000 7,500 15,000 15,000 TOTAL CONTRACTUAL EXPENSE 15,000 15,000 15,000 7,500 15,000 15,000 TOTAL - PUBLIC LIBRARY 15,000 15,000 15,000 7,500 15,000 15,000 HISTORIAN PERSONAL SERVICES A7510.100 REGULAR 1,000 1,000 1,000 500 1,000 1,000 TOTAL PERSONAL SERVICES 1,000 1,000 1,000 500 1,000 1,000 CONTRACTUAL EXPENSE A7510.400 CONTRACTUAL 450 0 0 0 0 0 A7510.420 DUES & PUBLICATIONS 50 0 0 0 0 0 A7510.421 PROGRAMMING & RESEARCH 1,000 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 1,500 0 0 0 0 0 TOTAL - HISTORIAN 2,500 1,000 1,000 500 1,000 1,000 CELEBRATIONS CONTRACTUAL EXPENSE A7550.400 CONTRACTUAL 13,500 3,839 2,000 475 11,000 11,000 A7550.405 GREETINGS & MEMORIALS 600 500 600 195 500 500 TOTAL CONTRACTUAL EXPENSE 14,100 4,339 2,600 670 11,500 11,500 TOTAL - CELEBRATIONS 14,100 4,339 2,600 670 11,500 11,500 LAND ACQUISITION EQUIPMENT/CAPITAL OUTLAY A7710.212 LAND ACQUISITION 0 0 0 0 0 0 A7710.213 PURCHASE DEVELOPMENT RIGHTS 78,000 78,000 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 78,000 78,000 0 0 0 0 TOTAL - LAND ACQUISITION 78,000 78,000 0 0 0 0 TOTAL - CULTURE AND RECREATION 1,600,298 982,141 1,584,426 468,862 1,283,942 1,283,942 2021 BUDGET THRU 2022 BUDGET 2023 EXPENDED 6/2022 RECOMMENDED 2023 38 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 HOME AND COMMUNITY SERVICES GENERAL ENVIRONMENTAL PERSONAL SERVICES A8020.120 SUSTAINABILITY PLANNER 69,900 69,489 68,000 24,962 69,800 69,800 TOTAL PERSONAL SERVICES 69,900 69,489 68,000 24,962 69,800 69,800 CONTRACTUAL EXPENSE A8020.400 CONTRACTUAL/CONSULTING 0 0 47,506 0 22,000 22,000 A8020.402 LEGAL SERVICES 0 0 0 0 0 0 A8020.403 CONSULTING SERVICES 9,976 9,975 2,494 2,494 0 0 A8020.406 WORK STUDY 300 0 300 0 300 300 A8020.410 CONFERENCE & MILEAGE 1,000 0 1,000 0 1,500 1,500 A8020.416 CELL PHONE REIMBURSEMENT 0 0 500 240 480 480 A8020.420 DUES & PUBLICATIONS 2,300 1,700 2,300 0 1,900 1,900 TOTAL CONTRACTUAL EXPENSE 13,576 11,675 54,100 2,734 26,180 26,180 TOTAL - GENERAL ENVIRONMENTAL 83,476 81,164 122,100 27,696 95,980 95,980 DRAINAGE & STORMWATER MANAGEMENT PERSONAL SERVICES A8540.101 REGULAR 31,924 2,949 42,000 7,317 43,400 43,400 A8540.102 OVERTIME 200 7 2,500 0 2,500 2,500 TOTAL PERSONAL SERVICES 32,124 2,956 44,500 7,317 45,900 45,900 EQUIPMENT/CAPITAL OUTLAY A8540.200 CAPITAL EQUIPMENT 0 0 0 0 0 0 A8540.270 VEHICLES / VANS 0 0 0 0 0 0 A8540.271 HEAVY-DUTY TRUCK 26,567 0 25,316 0 11,250 11,250 A8540.272 MEDIUM-DUTY TRUCK 3,257 0 9,007 3,257 3,000 3,000 A8540.273 LIGHT-DUTY TRUCK 2,000 1,938 2,125 0 0 0 A8540.274 LOADERS & BACKHOES 0 0 12,754 0 0 0 A8540.275 EXCAVATING EQUIPMENT 3,426 3,397 0 0 0 0 A8540.276 PARK & TURF EQUIPMENT 925 382 909 787 1,750 1,750 A8540.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 8,000 8,000 A8540.278 SPECIALTY EQUIPMENT 0 0 8,000 0 7,000 7,000 A8540.279 MISCELLANEOUS EQUIPMENT 725 633 441 440 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 36,900 6,350 58,552 4,484 31,000 31,000 CONTRACTUAL EXPENSE A8540.400 CONTRACTUAL/CONSULTING 25,000 9,922 25,000 589 25,000 25,000 A8540.408 POSTAGE 250 138 250 48 250 250 A8540.410 CONFERENCE & MILEAGE 1,000 0 500 150 500 500 A8540.420 DUES & PUBLICATIONS 2,000 0 1,500 0 1,500 1,500 A8540.450 PETROLEUM PRODUCTS 4,000 2,639 5,325 1,795 6,750 6,750 A8540.459 TOOLS & EQUIPMENT 5,500 1,451 5,500 2,234 5,500 5,500 TOTAL CONTRACTUAL EXPENSE 37,750 14,150 38,075 4,816 39,500 39,500 CAPITAL PROJECTS A8540.500 CAPITAL PROJECTS 70,000 0 30,000 0 0 0 TOTAL CAPITAL PROJECTS 70,000 0 30,000 0 0 0 TOTAL - DRAINAGE & STORMWATER MANAGEMENT 176,774 23,456 171,127 16,617 116,400 116,400 SPECIAL SERVICES / CEMETERY PERSONAL SERVICES A8810.101 PUBLIC WORKS DEPT 2,550 1,200 2,550 459 2,650 2,650 A8810.102 OVERTIME 0 0 0 0 0 0 TOTAL PERSONAL SERVICES 2,550 1,200 2,550 459 2,650 2,650 CONTRACTUAL EXPENSE A8810.400 CONTRACTUAL 5,000 5,000 0 0 0 0 A8810.441 CEMETERY MAINTENANCE 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 5,000 5,000 0 0 0 0 TOTAL - SPECIAL SERVICES/CEMETERY 7,550 6,200 2,550 459 2,650 2,650 THRU RECOMMENDED 20232022 6/20222021 EXPENDED BUDGET 2023 BUDGET 39 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 SENIOR SERVICES & OTHER PROGRAMS CONTRACTUAL EXPENSE A8989.468 SENIOR CITIZEN & OTHER PROGRAMS 14,000 14,000 14,000 14,000 14,000 14,000 A8989.469 BUS OPERATIONS / GADABOUT 12,000 12,000 12,000 12,000 12,000 12,000 TOTAL CONTRACTUAL EXPENSE 26,000 26,000 26,000 26,000 26,000 26,000 TOTAL - SENIOR SERVICES & OTHER PROGRAMS 26,000 26,000 26,000 26,000 26,000 26,000 TOTAL - HOME AND COMMUNITY SERVICES 293,800 136,820 321,777 70,772 241,030 241,030 EMPLOYEE BENEFITS EMPLOYEE BENEFITS A9010.800 NYS RETIREMENT 272,923 272,923 240,000 71,411 232,000 232,000 A9030.800 SOCIAL SECURITY 155,022 139,226 167,100 68,496 177,700 177,700 A9040.800 WORKERS COMPENSATION 41,000 30,312 40,000 0 40,000 40,000 A9045.800 LIFE INSURANCE 3,555 3,555 3,500 1,718 3,600 3,600 A9050.800 UNEMPLOYMENT INSURANCE 2,800 0 2,800 1,035 2,800 2,800 A9055.800 DISABILITY INSURANCE 2,400 2,132 2,400 1,191 2,600 2,600 A9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 A9060.800 GROUP HEALTH INSURANCE 541,000 527,228 542,500 268,540 586,000 586,000 A9060.801 FLEXIBLE SPENDING PLAN 1,300 794 1,300 571 1,300 1,300 A9062.800 POST-EMP HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 1,020,000 976,170 999,600 412,962 1,046,000 1,046,000 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS A9901.902 TRANSFER TO GENERAL P-T FUND 0 0 0 0 0 0 A9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,233 0 5,900 5,900 A9901.905 TRANSFER TO OTHER 1,647,072 1,647,072 A9901.907 TRANSFER TO DEBT SERVICE FUND 425,043 425,043 106,754 106,754 104,316 104,316 TOTAL - TRANSFERS TO OTHER FUNDS 430,668 429,925 112,987 106,754 1,757,288 1,757,288 TRANSFERS TO CAPITAL FUNDS A9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0 0 A9950.921 GATEWAY TRAIL 446,493 446,493 0 0 0 0 A9950.923 FOREST HOME DRIVE SIDEWALK 0 0 0 0 0 0 A9950.926 EAST KING ROAD PARK DEVELOPMENT 0 0 0 0 0 0 A9950.927 ROUTE 96B / DANBY ROAD SIDEWALK 0 0 0 0 0 0 A9950.928 PWF OFFICE EXPANSION PROJECT 0 0 0 0 0 0 TOTAL - TRANSFERS TO CAPITAL FUNDS 446,493 446,493 0 0 0 0 TOTAL - INTERFUND TRANSFERS 877,161 876,418 112,987 106,754 1,757,288 1,757,288 TOTAL APPROPRIATIONS 6,490,700 5,327,164 6,055,615 2,196,739 8,084,481 8,084,481 6/2022 20232021 RECOMMENDEDBUDGET 2022 THRU EXPENDED BUDGET 2023 40 TOWN OF ITHACA GENERAL TOWNWIDE FUND 2023 BUDGET SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 1,201,678 1,174,536 1,276,600 598,604 1,369,700 1,369,700 EQUIPMENT/CAPITAL OUTLAY 58,215 53,620 7,000 2,820 4,000 4,000 CONTRACTUAL SERVICES 743,464 534,941 734,676 278,668 796,287 796,287 CAPITAL PROJECTS 0 0 0 0 25,000 25,000 TOTAL - GENERAL GOVERNMENT SUPPORT 2,003,357 1,763,097 2,018,276 880,092 2,194,987 2,194,987 PUBLIC SAFETY PERSONAL SERVICES 29,300 21,237 29,800 13,214 31,100 31,100 EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL SERVICES 56,084 52,420 56,084 28,047 56,084 56,084 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - PUBLIC SAFETY 85,384 73,657 85,884 41,261 87,184 87,184 TRANSPORTATION PERSONAL SERVICES 323,430 323,237 326,300 146,448 391,200 391,200 EQUIPMENT/CAPITAL OUTLAY 5,477 5,476 30,000 0 65,000 65,000 CONTRACTUAL SERVICES 281,793 190,148 311,365 69,531 167,850 167,850 CAPITAL PROJECTS 0 0 265,000 57 850,000 850,000 TOTAL - TRANSPORTATION 610,700 518,861 932,665 216,036 1,474,050 1,474,050 CULTURE AND RECREATION PERSONAL SERVICES 392,600 350,752 399,800 151,528 411,500 411,500 EQUIPMENT/CAPITAL OUTLAY 225,600 103,398 234,204 17,936 124,000 124,000 CONTRACTUAL SERVICES 557,098 453,658 582,855 165,519 631,942 631,942 CAPITAL PROJECTS 425,000 74,333 367,567 133,879 116,500 116,500 TOTAL - CULTURE AND RECREATION 1,600,298 982,141 1,584,426 468,862 1,283,942 1,283,942 HOME AND COMMUNITY SERVICES PERSONAL SERVICES 104,574 73,645 115,050 32,738 118,350 118,350 EQUIPMENT/CAPITAL OUTLAY 36,900 6,350 58,552 4,484 31,000 31,000 CONTRACTUAL SERVICES 82,326 56,825 118,175 33,550 91,680 91,680 CAPITAL PROJECTS 70,000 0 30,000 0 0 0 TOTAL - HOME AND COMMUNITY SERVICES 293,800 136,820 321,777 70,772 241,030 241,030 EMPLOYEE BENEFITS 1,020,000 976,170 999,600 412,962 1,046,000 1,046,000 INTERFUND TRANSFERS 877,161 876,418 112,987 106,754 1,757,288 1,757,288 TOTAL APPROPRIATIONS BY FUNCTION 6,490,700 5,327,164 6,055,615 2,196,739 8,084,481 8,084,481 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 2,051,582 1,943,407 2,147,550 942,532 2,321,850 2,321,850 EQUIPMENT/CAPITAL OUTLAY 326,192 168,844 329,756 25,240 224,000 224,000 CONTRACTUAL SERVICES 1,720,765 1,287,992 1,803,155 575,315 1,743,843 1,743,843 CAPITAL PROJECTS 495,000 74,333 662,567 133,936 991,500 991,500 EMPLOYEE BENEFITS 1,020,000 976,170 999,600 412,962 1,046,000 1,046,000 INTERFUND TRANSFERS 877,161 876,418 112,987 106,754 1,757,288 1,757,288 TOTAL APPROPRIATIONS BY CLASS 6,490,700 5,327,164 6,055,615 2,196,739 8,084,481 8,084,481 2023 BUDGET 2023 BUDGETRECOMMENDEDEXPENDED FUNCTION / CLASS DESCRIPTION THRU 2022 6/20222021 41 TOWN OF ITHACA GENERAL TOWNWIDE FUND 2023 BUDGET REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 REAL PROPERTY TAXES A1001 REAL PROPERTY TAXES 4,000,000 4,001,716 3,500,000 3,501,545 3,775,000 3,775,000 TOTAL - REAL PROPERTY TAXES 4,000,000 4,001,716 3,500,000 3,501,545 3,775,000 3,775,000 REAL PROPERTY TAX ITEMS A1081 IN LIEU OF TAXES 0 0 0 0 0 0 A1082 COLLEGE CIRCLE ASSOCIATION 35,000 36,591 36,591 36,591 36,591 36,591 A1083 ELLIS HOLLOW APTS / CONIFER REALTY 6,500 9,294 8,000 7,874 8,000 8,000 A1084 THERM INC 4,500 6,659 6,028 6,029 6,028 6,028 A1087 ITHACA BEER / NUT REALTY 4,000 6,005 5,673 5,674 5,673 5,673 A1088 ITHACA SENIOR LIVING FACILITY-CONIFER 4,500 6,580 6,000 5,635 6,000 6,000 TOTAL - REAL PROPERTY TAX ITEMS 54,500 65,129 62,292 61,803 62,292 62,292 REAL PROPERTY TAX ITEMS A1090 INTEREST & PENALTIES 7,000 7,490 7,500 11,593 12,000 12,000 TOTAL - REAL PROPERTY TAX ITEMS 7,000 7,490 7,500 11,593 12,000 12,000 NON- PROPERTY TAX ITEMS A1120 SALES TAX 1,750,000 2,346,121 0 0 0 0 TOTAL - NON- PROPERTY TAX ITEMS 1,750,000 2,346,121 0 0 0 0 DEPARTMENTAL INCOME A1255 TOWN CLERK FEES 2,500 4,369 2,500 845 2,500 2,500 A1260 PERSONNEL FEES - SCLIWC 11,500 14,721 14,800 144 14,900 14,900 A1261 PERSONNEL FEES - GTCMHIC 6,000 6,000 6,000 2,500 6,000 6,000 A1557 DOG IMPOUNDMENT FEES 250 425 250 225 250 250 A2090 COMMUNITY GARDEN PLOT FEES 500 765 500 720 500 500 A2183 ENGINEERING FEES - SEWER PERMITS 5,000 6,050 5,000 6,700 10,000 10,000 A2191 PARK FEES 2,000 1,567 2,000 725 2,000 2,000 TOTAL - DEPARTMENTAL INCOME 27,750 33,897 31,050 11,859 36,150 36,150 INTERGOVERNMENTAL CHARGES A2300 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0 0 A2301 SERVICES - OTHER ENTITIES 0 0 0 0 0 0 A2350 YOUTH SERVICES - COUNTY 64,088 68,595 65,175 10,968 74,300 74,300 A2351 YOUTH SERVICES - VILLAGE OF LANSING 16,449 16,449 16,778 0 17,416 17,416 A2352 YOUTH SERVICES - TOWN OF CAROLINE 16,561 16,561 16,892 0 17,534 17,534 TOTAL - INTERGOVERNMENTAL CHARGES 97,098 101,605 98,845 10,968 109,250 109,250 USE OF MONEY AND PROPERTY A2401 INTEREST 40,000 18,317 28,000 7,319 133,066 133,066 A2413 GTCMHIC OFFICE RENT 4,800 9,200 9,600 4,000 9,600 9,600 A2414 POST OFFICE RENT 80,000 87,705 88,344 35,833 88,344 88,344 A2415 HISTORY CENTER RENT 9,843 9,844 9,843 5,742 10,435 10,435 A2423 SPRINT SITE RENTAL 31,227 32,396 32,509 16,726 34,396 34,396 TOTAL - USE OF MONEY AND PROPERTY 165,870 157,462 168,296 69,620 275,841 275,841 LICENSES AND PERMITS A2544 DOG LICENSE 10,000 9,522 10,000 3,287 10,000 10,000 TOTAL - LICENSES AND PERMITS 10,000 9,522 10,000 3,287 10,000 10,000 FINES AND FORFEITURES A2610 FINES, FEES, & FOREFEITED BAIL 225,000 174,623 225,000 81,898 175,000 175,000 TOTAL - FINES AND FORFEITURES 225,000 174,623 225,000 81,898 175,000 175,000 RECOMMENDED 2023 2023 BUDGETEXPENDEDBUDGETTHRU 2022 6/20222021 42 REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 SALE OF PROPERTY/COMPENSATION FOR LOSS A2660 SALE OF REAL PROPERTY 0 0 0 0 0 0 A2665 SALE OF EQUIPMENT 0 16,313 99,500 7,315 50,000 50,000 A2680 INSURANCE RECOVERIES 0 10,785 0 600 0 0 A2683 SELF INSURANCE RECOVERIES 0 6,756 0 1,756 6,500 6,500 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 33,854 99,500 9,671 56,500 56,500 MISCELLANEOUS LOCAL SOURCES A2701 REFUND PRIOR YEARS EXPENSES 0 5,407 0 34 0 0 A2702 COMMUNITY BEAUTIFICATION GRANTS 0 0 0 0 0 0 A2705 GIFTS AND DONATIONS 5,000 0 0 0 0 0 A2750 AIM-RELATED PAYMENTS 87,500 87,654 87,500 0 0 0 A2770 OTHER UNCLASSIFIED REVENUE 0 774 59,000 695 0 0 A2781 SUSTAINABILITY PROGRAM 36,600 52,404 0 0 0 0 A2791 CORNELL-NCRE PROJECT 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 129,100 146,239 146,500 729 0 0 INTERFUND REVENUES A2801 INTERFUND REVENUES 387,605 422,729 422,729 TOTAL - INTERFUND REVENUES 0 0 387,605 0 422,729 422,729 STATE AID A3001 AID AND INCENTIVES FOR MUNICIPALITIES 0 0 0 0 87,654 87,654 A3005 MORTGAGE TAX 250,000 382,578 280,000 134,965 280,000 280,000 A3061 STATE GRANT - RECORDS MGM'T 0 0 0 0 0 0 A3086 STATE GRANT - GATEWAY TRAIL 0 0 0 0 0 0 A3087 STATE GRANT - PLAYGROUND STRUCTURE 0 0 0 0 0 0 A3088 STATE GRANT - JUSTICE COURT GRANTS 0 0 0 0 0 0 A3089 SHARED SERVICES INITIATIVE 0 0 0 0 0 0 A3889 STATE GRANT - CULTURE & RECREATION 0 0 0 0 12,275 12,275 A3988 STATE GRANT - CEMETERY 0 0 0 0 0 0 A3989 STATE GRANT - OTHER 0 0 30,000 5,000 0 0 TOTAL - STATE AID 250,000 382,578 310,000 139,965 379,929 379,929 FEDERAL AID A4089 FEDERAL AID, OTHER 1,647,072 1,647,072 A4889 FEDERAL AID 0 0 0 0 0 0 TOTAL - FEDERAL AID 0 0 0 0 1,647,072 1,647,072 INTERFUND TRANSFERS A5031/B INTERFUND TRANSFER - GENERAL P-T 89,500 0 0 0 0 0 A5031/DA INTERFUND TRANSFER - HIGHWAY 27,100 0 0 0 0 0 A5031/DB INTERFUND TRANSFER - HIGHWAY P-T 103,100 0 0 0 0 0 A5031/F INTERFUND TRANSFER - WATER 224,300 194,903 0 0 0 0 A5031/G INTERFUND TRANSFER - SEWER 190,332 182,385 0 0 0 0 A5031/H TRANSFER FROM CAPITAL PROJECT(S)0 374,635 0 0 0 0 A5031/SL TRANSFER FROM LIGHT DISTRICT(S)0 0 0 0 4,350 4,350 A5031/TE TRANSFER FROM CEMETERY FUND 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 634,332 751,923 0 0 4,350 4,350 PROCEEDS OF OBLIGATIONS A5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0 0 TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0 0 TOTAL REVENUES 7,350,650 8,212,159 5,046,588 3,902,938 6,966,113 6,966,113 APPROPRIATED FUND BALANCE -859,950 -2,884,995 1,009,027 -1,706,199 1,118,368 1,118,368 TOTAL REVENUES & OTHER SOURCES 6,490,700 5,327,164 6,055,615 2,196,739 8,084,481 8,084,481 2023 EXPENDED 20236/2022 BUDGET THRU 2022 RECOMMENDED BUDGET 2021 43 BUDGET BUDGET BUDGET BUDGET 2018 2019 2020 2021 SIX MILE CREEK GORGE RANGER PROGRAM A3989.460 CITY OF ITHACA - GORGE RANGERS 7,500 7,500 7,500 0 0 0 TOTAL - SIX MILE CREEK GORGE RANGER PRGM 7,500 7,500 7,500 0 0 0 PUBLIC TRANSPORTATION SUPPORT A5630.469 BUS OPERATIONS / TCAT 0 0 0 0 0 0 TOTAL - PUBLIC TRANSPORTATION SUPPORT 0 0 0 0 0 0 TOWN / CITY PARKS SUPPORT A7110.460 CITY OF ITHACA PARKS CONTRIBUTION 55,000 55,000 56,000 56,000 58,000 100,000 TOTAL - TOWN / CITY PARKS SUPPORT 55,000 55,000 114,000 56,000 58,000 100,000 YOUTH SERVICES & PROGRAMS A7320.463 RECREATION PARTNERSHIP 70,505 71,915 73,353 73,353 78,000 85,272 JOINT YOUTH COMMISSION PROGRAMS: A7320.461 CODDINGTON RD CC / CIT PROGRAM 19,862 19,862 20,061 20,061 21,100 21,100 A7320.462 YOUTH ENTREPRENEURSHIP PRGM 0 0 0 10,000 15,000 15,000 A7320.464 YOUTH EMPLOYMENT PROGRAM 71,750 72,945 75,004 70,000 78,800 78,800 A7320.465 YOUTH DEVELOPMENT PROGRAM 47,880 48,634 49,120 46,908 52,120 52,120 A7320.466 YOUTH EXPLORATION PROGRAM 53,579 55,404 56,510 50,859 56,600 56,600 SUB-TOTAL - JOINT YOUTH COMMISSION PROGRAMS 193,071 196,845 200,695 197,828 223,620 223,620 TOTAL - YOUTH SERVICES & PROGRAMS 263,576 268,760 274,048 271,181 301,620 308,892 PUBLIC LIBRARY SUPPORT A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY 10,000 12,000 15,000 15,000 15,000 15,000 TOTAL - PUBLIC LIBRARY SUPPORT 10,000 12,000 15,000 15,000 15,000 15,000 SENIOR SERVICES & PROGRAMS A8989.468 LIFE-LONG 9,000 9,000 9,000 9,000 9,000 9,000 A8989.468 HUMAN SERVICES COALITION 5,000 5,000 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 26,000 26,000 26,000 26,000 26,000 26,000 WATER QUALITY MONITORING PROGRAM F8310.480 WATER QUALITY MONITORING PRGM 20,700 21,110 21,530 21,960 22,396 22,844 TOTAL - WATER QUALITY MONITORING 20,700 21,110 21,530 21,960 22,396 22,844 TOTAL - COMMUNITY SERVICES & PRGRM SUPPORT 382,776 390,370 458,078 390,141 423,016 472,736 TRANSFER TO PARKS, RECREATION & OPEN SPACE PLAN: PARKS, RECREATION & OPEN SPACE PLAN ACCOUNT 100,000 100,000 100,000 100,000 100,000 100,000 TOTAL - PARKS, RECREATION & OPEN SPACE PLAN 100,000 100,000 100,000 100,000 100,000 100,000 TRANSFER TO TOMPKINS CNTY HOUSING DEVELOPMNT FUND: HOUSING DEVELOPMENT FUND ACCOUNT 0 0 0 50,000 0 0 TOTAL - HOUSING DEVELOPMENT FUND ACCOUNT 0 0 0 50,000 0 0 TOTAL - TRANSFERS TO SPECIAL ACCOUNTS 100,000 100,000 100,000 150,000 100,000 100,000 BUDGETBUDGET 2022 TOWN OF ITHACA 2023 BUDGET SUMMARY OF APPROPRIATIONS FOR COMMUNITY SERVICES & PROGRAM SUPPORT ACCOUNT PROGRAM DESCRIPTION 2023 44 2023 GENERAL FUND – TOWNWIDE Public Works/Engineering Line-Item Descriptions ENGINEERING A1440.100 (Personal Services - Regular) $385,500 (Up from $344,500 in 2022) This line item includes one (1) Director of Engineering, two (3) Civil Engineers and a GIS Analyst position. Although all time comes out of this line, time sheets will reflect where they are actually working, i.e.: DB, Parks, Water, Sewer, etc. A1440.102 (Personal Services - Overtime) $4,000 (Up from $2,000 in 2022) This line item is for Engineering overtime. A1440.110 (Personal Services - Intern) $18,500 (Up from $17,700 in 2022) This line item is used for employing student interns who do not qualify for the Federal Work Study program. The work study line item has been eliminated and added here. A1440.200 (Equipment) $4,000 (Down from $7,000 in 2022) This line item is for the purchase of equipment for DSNY, surveying data collector maintenance fee ($1,500), and Stormwater MS4 obligations. A1440.2XX (Large Equipment/Capital Outlay) $0 (Same as 2022) This is no vehicle replacement cost in 2023. A1440.400 (Contractual/Consulting) $36,000 (Up from $16,000 2022) This is for office supplies, miscellaneous field equipment; tape, flagging etc. Licenses for the Civil Engineers ($1,500), Road borings ($10,000). We will hire a consultant to update Codes ($20,000). A1440.408 (Postage) $300 (Same as 2022) This line item is for postage when mailing out bid documents, shipping equipment for repairs, etc. A1440.410 (Conferences & Mileage) $10,500 (Up from $10,000 in 2022) This line item is for conferences, training, and mileage. Codes Training ($1,000), Survey Training ($1,500), ESRI/GIS Training ($1,500), Annual Engineering Conference ($4,000), miscellaneous DEC training and engineering credits ($2,000), etc. are needed. Drone Training License ($500). A1440.415 (Telephones) $4,000 (Same as 2022) This line item is for Town-owned cellphones. A1440.420 (Dues & Publications) $1,500 (Down from $2,000 in 2022) This is for publications and dues and annual AWWA membership/updates. Means cost-estimating catalog purchase. A1440.440 (Personal Protective Equipment) $2,000 (Same as 2022) This line item is used to buy interns t-shirts, safety vests, harness, etc. This includes safety-toed shoe and rain boot allowance for the new Engineer ($175) and clothing allowance for (5 x $150). A1440.450 (Petroleum Products) $3,500 (Up from $3,000 in 2022) This is used for vehicle to do field visits, meetings, etc. This money will be used to reimburse the DB5110.450 fund for fuel on a quarterly basis. A1440.451 (Vehicle Maintenance) $3,000 (Up from $2,000 in 2022) This line item is for maintenance on the vehicles used by staff for field work, meetings, etc. This money will be used to reimburse the DB5130.451 fund for vehicle maintenance on a quarterly basis. A1440.459 (Tools & Equipment) $2,500 (Same as 2022) This line item is used for tools and items associated with surveying equipment ($1,500) plus equipment batteries ($1,000). YEAR ORIGINAL REP LACEM ENT Engineering PURCHASED COST COST A1440 NA CAPITAL EQUIPMENT 45 BUILDINGS - TOWN HALL A1620.100 (Personal Services - Regular) $20,100 (Up from $19,700 in 2022) This line item includes the Maintenance Supervisor and Maintenance Worker’s salaries while doing work at Town Hall. A1620.101 (Personal Services - Highway Employees) $2,650 (Up from 2,550 in 2022) This line item is for the Public Works employees who help the Maintenance Worker on maintenance work at Town Hall during regular hours, and includes work on mowing lawns, landscaping, and snow removal. A1620.102 (Personal Services - Highway Employees OT) $5,000 (Same as 2022) This line item is for the Public Works employees who work on snow removal at the Town Hall during overtime hours. This line would also be used if an employee is working at Town Hall during regular hours and the project required them to stay later and be paid overtime. A1620.200 (Equipment/Capital Outlay) $0 (Same as 2022) This line item is for capital equipment purchases for Town Hall. A1620.236 (Furniture & Furnishings) $0 (Same as 2022) This line item is for capital purchases of furniture and furnishings for Town Hall A1620.400 (Contractual/Consulting) $0 (Down from $5,000 in 2022 This line item is for maintenance, repair and improvement projects at Town Hall. A1620.440 (Personal Protective Equipment) $2,000 (Same as 2022) This line item is for the personal protective equipment, which includes steel-toed shoe/rain boot reimbursement and clothing allowance for the Maintenance Supervisor and Maintenance Helper. A1620.441 (Buildings & Grounds Maintenance) $25,000 (Up from $20,000 in 2022) This line item is for purchases made to repair and maintain the Town Hall building, equipment, and the grounds around it, including hand tools. Purchases such as bagged salt for sidewalks at Town Hall come from this line item. $5,000 will be for EPDM Roof Repair needs. Facility Inspections. A1620.442 (Janitorial Services) $32,250 (Same as 2022) This line item is for contractual cleaning of the Town Hall Building ($22,000), floor mat rental ($4,000), paper products ($2,500) and additional services such as carpet and window cleaning, stripping of wax, etc. A1620.443 (Trash Collection) $3,500 (Same as 2022) This line item is for trash collection & disposal ($2,900) and compost service ($600). A1620.444 (Security & Fire Alarm) $4,500 (Same as 2022) This line item is for annual security and fire alarm monitoring, service calls, and inspection of the system. Keyless entry program ($960), Monitoring of panic/keyless system ($408), Warranty Alarm System ($685), Fire Alarm Monitoring System ($300), Repairs, FOBs ($500), West Fire System Inspection/Repairs ($1,500). A1620.445 (Bus Pass Program/Parking Permits) $7,000 (Same as 2022) This line item is to purchase bus passes for employees who commute via public transportation ($400), and to purchase parking permits for the Seneca Street Parking Garage for employees ($600). Monthly parking passes purchased in lieu of parking space for Post Office Staff ($100/mth x 5 passes). A1620.446 (Bottled Water & Coffee Service) $1,200 (Down from $2,000 in 2022) This line item is for purchasing bottled water, coffee, and associated items. A1620.447 (Building Utilities) $50,000 (Up from $36,000 in 2022) This line item is for paying the electric, gas, water, sewer, etc. for the Town Hall Building, and 20% of renewable energy credits (est. $1,100). A1620.448 (Elevator Maintenance Contract) $4,500 (Same as 2022) This line item is for maintenance of the Town Hall elevator. A1620.449 (Furniture & Furnishings) $2,000 (Same as 2022) This line item is for purchase/replacement of office furniture and furnishings in Town Hall. A1620.5XX CAPITAL PROJECT – Miscellaneous Green Energy Upgrades at Town Hall Facilities $25,000 For 2023, miscellaneous green updates will be implemented. 46 TRAFFIC & TRANSPORTATION PLANNING A3310.454 (Warren Road Signal) $550 (Same as 2022) This is for the electrical costs for the school crossing light at De Witt Middle School and speed indicator electric and maintenance costs. A3310.455 (Road Signs) $10,000 (Same as 2022) This line will be used for purchasing road signs, posts, and hardware. The MUTCD regulations require new retro-reflectivity. SUPERINTENDENT HIGHWAYS A5010.100 (Regular) $280,400 (Up from $218,800 in 2022) This line item is for salaries for the Highway Superintendent/Director of Public Works and the Administrative Assistants. A5010.400 (Contractual/Consulting) $1,500 (Same as 2022) This is for office supplies. The Director’s workboot reimbursement and logo shirts will come from this line ($325). A5010.410 (Conference and Mileage) $2,000 (Same as 2022) This is for conference, mileage, and meal cost. Some conferences attended yearly are: NYS Town Superintendent’s Association meeting and Highway School. There may be some one-time conferences that employees would like to attend. A5010.420 (Dues and Publications) $1,500 (Same as 2022) This line item is for subscriptions to magazines such as Better Roads. This line covers dues to the NYS Association of Highway Superintendents and Tompkins County Highway Association and APWA Membership. This line also includes Mechanics’ inspection licenses, Sam’s Club membership, and notary public license. A5010.421 (Safety and Training) $3,000 (Same as 2022) This is for purchasing safety training such as videos, trainers, etc. We now have PERMA doing some of our training. We may also use Cornell Local Roads for videos. A5010.427 (Drug Testing) $1,100 (Same as 2022) This line item is for the Federal mandated drug and alcohol testing for CDL drivers. Some of the costs include random testing, pre-employment, and (possible) suspicious random testing. A5010.449 (Furniture & Furnishings) $9,000 (Up from $2,000 in 2022) This line item is for office furniture and furnishings such as office chairs, filing cabinets, etc. Engineering will be getting a new staff member and cubicle modifications will be needed ($7,000). A5010.459 (Tools & Equipment) $900 (Same as 2022) This line item is to purchase tools and equipment for the Public Works Facility. HIGHWAY GARAGE A5132.100 (Regular) $68,400 (Up from $66,500 in 2022) This is for salaries for Maintenance Supervisor and Maintenance Worker when working on projects at the Public Works Facility. Fringes also come from this line. A5132.101 (Highway Employees) $40,200 (Up from $39,000 in 2022) This line item is for when Public Works crews work around the Public Works Facility. A5132.102 (Overtime) $2,200 (Up from $2,000 in 2022) This line item is for when Public Works crews work around the Public Works Facility and have to work overtime, their wages would come from this line. This is for the annual waxing of the floor by employees, etc. 47 A5132.200 (Equipment/Capital Outlay) $65,000 (Up from $0 in 2022) This line item is for purchasing capital equipment for the Public Works Facility. Two new non-diesel pressure washers will be purchased for the PWF truck bay ($35,000). Overhead garage door opener upgrades with light curtain and transmitters ($30,000) A5132.400 (Contractual/Consulting) $20,000 (Up from $15,000 in 2022) This is for consultant’s fees for a Mechanical/Electrical/Plumbing for the Public Works Facility. A5132.404 (General Office Supplies) $1,250 (Same as 2022) This line item is for purchasing office supplies, etc. A5132.415 (Telephones) $6,000 (Down from $9,000 in 2022) This is for phone services and portable wireless access for the Public Works Facility. This also includes cellular phone charges for Highway Superintendent, Deputy Highway Superintendent, and the Working Supervisor’s phones. A5132.416 (Cell Phone Reimbursement) $8,400 (Same as 2022) This is for reimbursement for use of Union members cell phones for Town work. A5132.441 (Garage Maintenance) $46,000 (Up from $35,000 in 2022) This is for maintenance and associated hand tools/supplies for the Public Works Facility, including cleaning supplies and trash removal. This also includes garbage disposal, backflow testing, and other repairs as needed. Maintenance on the filter system on the heat/cooling unit ($1,500). Facility inspections (sprinkler, extinguishers, fire alarm) ($2,700). Crane and mobile lift inspections and maintenance ($1,650), emergency generator inspection and maintenance ($1,800), HVAC Maint. Agreement ($4,120), Oil/Water Separator Cleanout ($3,000) are needed. Mini-Splitter for heat/AC in the Mechanic’s Office ($11,000). A5132.442 (Janitorial Services) $10,000 (Up from $8,000 in 2022) This line item is for contractual cleaning of the Public Works Facility. A5132.444 (Security) $1,800 (Down from $26,700 in 2022) This line item is for security monitoring, service calls, and inspection of the system. Fire alarm/panic system monitoring ($520), Keyless entry program ($1,140). A5132.446 (Bottled Water & Coffee Service) $1,400 (Same as 2022) This line item is for purchasing coffee and associated items. A5132.447 (Garage Utilities) $25,000 (Same as 2022) This line item is for paying the electric, gas, water, sewer, etc. for the Public Works Facility, and 20% of renewable energy credits (est. at $1,100). A5132.459 (Tools & Equipment) $5,000 (Same as 2022) This line item includes small equipment purchases such as welders, sand blasters, battery charger, etc. The computerized diagnostic equipment needs to be upgraded yearly ($2,500). A5132.518 - CAPITAL PROJECT – PWF Fuel Station $825,000 Part two for construction of the fuel island at the Public Works Facility. A5132.5XX - CAPITAL PROJECT – Miscellaneous Green Upgrades at Public Works Facilities $25,000 For 2023, miscellaneous green updates will be implemented. PEDESTRIAN SIDEWALKS/WALKWAYS/STREET LIGHTING A5182.441 (Light Maintenance) $9,000 (New for 2023) This line item is for NYPA street light maintenance, first year of the two-year contract. 48 TOWN PARKS A7110.100 (Regular) $90,100 (Up from $87,800 in 2022) This is for the Parks Maintenance Manager and a portion of the Maintenance Supervisor’s and Maintenance Worker’s salaries. This includes all of Parks Maintenance Manager’s fringe benefits. A7110.101 (Highway Employees) $299,400 (Up from $290,000 in 2022) This is for salaries for the Public Works employees working in parks and trails. A7110.102 (Overtime) $21,000 (Same as 2022) This is for salaries of Public Works employees when working on parks or trails projects that require working past the regular workday. This includes time for snow removal of the parks, trails, and walkways and weekend cleanup of trash from parks in warmer months. A7110.2XX (Large Equipment/Capital Outlay) $124,000 (Down from $147,600 in 2022) A portion (20%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to Town Parks. In 2023, we will use a 50/20/15/10/5 split between DB (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management. Please see page A-23 for a listing of the vehicles and equipment to be purchased in 2023. A7110.400 (Contractual/Consulting) $45,000 (Up from $35,000 in 2022) This is for the control of woody invasive species at all parks, trails, and preserves ($20,000). This also includes any miscellaneous consulting that may be needed ($5,000). Review and analysis of the Gamefarm pedestrian bridge will need review and analysis ($20,000). A7110.410 (Conferences and Mileage) $2,000 (Same as 2022) This is for conference costs, mileage, tolls, and meals that are related to parks and trails. Recertification for pesticide/herbicide application, Certified Playground Safety Inspector, and National Parks & Recreation certification are included. A7110.415 (Telephones) $1,900 (Down from $2,300 in 2022) This line item is used for the Parks Maintenance Manager’s cellular phone. There are now two telephone lines in the comfort station (for fire alarm system). A7110.420 (Dues and Publications) $550 (Same as 2022) This line item is for dues associated with a pesticide license and National Parks and Recreation. A7110.425 (Apprenticeship Program) $0 (Down from $13,750 in 2022) Apprenticeship program previously budget in 1430. Shared program with the County and City to give applicants a broad experience. Program has been paused indefinitely. A7110.440 (Personal Protective Equipment) $6,100 (Same as 2022) This line item is for all safety equipment (earplugs, gloves, safety glasses, etc) including safety-toed shoe and rain boot allowance., prescription safety glasses, clothing allowance at a 28% split. A7110.441 (Maintenance) $20,000 (Same as 2022) This line item is for purchases for materials and services required during the year to maintain existing park and trail facilities. A7110.447 (Utilities) $300 (Down from $350 in 2022) This line item is for utilities at the park sites. Currently, only Tutelo Park has utility expenses. A7110.450 (Petroleum Products) $40,500 (Up from $31,950 in 2022) This line item is for fuel charges. We will charge 18% of all invoices for diesel fuel and gasoline to this line. A7110.451 (Vehicle Maintenance) $20,000 (Same as 2022) This line is for maintaining the Town fleet. We split all invoices over $300 between A7110 (13%), DA5130 (7%), DB5130 (63%), F8340 (7%), and G8120 (10%). Engineering, Planning, and Zoning will be charged directly for vehicle maintenance. A7110.452 (De-Icing Supplies) $4,700 (Down from $5,020 in 2022) This line item is to purchase treated salt for snow removal operations. Treated salt is used on the trails and sidewalks. $1,000 will be used to purchase calcium/magnesium chloride. 49 A7110.456 (Plantings & Landscaping) $13,000 (Same as 2022) This line item is used for plant material (bulbs, annuals, perennials, shrubs, and trees), seed, fertilizers, topsoil, deer repellant, straw and mulch, hydro-seeding supplies, etc. at park, trail, and preserves. Also, for possible screening along several trails as well as new trees as a result of EAB damage to Ash trees. Not for specific capital projects. Additional planting will be needed in our preserves where invasives were eradicated. A7110.457 (Parks & Grounds Improvements) $25,000 (Same as 2022) This line item is for replacement of deteriorating fixed assets in the parks such as park furniture, fencing, signage, parking areas, trails, sidewalks, paving, etc. Salem Park will need resurfacing in 2023. A7110.458 (Tutelo Park / Valentino Field) $8,000 (Same as 2022) This line item will be for purchases specific to Tutelo Park. This will include maintenance of the Valentino Field. A7110.459 (Tools & Equipment) $6,000 (Same as 2022) This line item is to include small equipment, such as weed eaters, trimmers, leaf blower, mower, chainsaw, repairs, etc. Invoices over $300 may be split between accounts as appropriate. A7110.521 - CAPITAL PROJECT - Play Structures & Equipment $0 (No work scheduled in 2023) This is an ongoing program to replace the Town’s aging pressure-treated wooden playground structures, no longer considered to be safe by the insurance industry. As the Town replaces these older structures, all new equipment will meet current insurance industry safety standards. The last remaining wooden play structure in our system is at Iacovelli Park, currently scheduled for replacement in 2024. A7110.524 - CAPITAL PROJECT - South Hill Trail Culvert Repairs $0 (No work scheduled in 2023) 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. A7110.526 - CAPITAL PROJECT - Trail Improvements / Overlay $50,000 (Same as 2022) This is a new program to maintain the condition of the Town’s various trails. A7110.529 - CAPITAL PROJECT – Culver Road Preserve-Babcock Ridge $66,500 (Local Share is approximately $16,625) We have applied for a grant to design and construct approximately 4,500 LF of trail, associated parking areas, and stormwater management facilities at the Babcock Ridge Preserve. Total project estimate is $281,700. Local share will be $70,425, if granted. The 2023 budget includes design only. COMMUNITY GARDEN A7180.420 – (Community Garden) $3,500 (Same as 2022) This line item is to support Community Garden activities. DRAINAGE AND STORM WATER MANAGEMENT A8540.101 (Regular) $43,400 (Up from $42,000 in 2022) This line is for salaries when Public Works employees work on storm water management projects. A8540.102 (Overtime) $2,500 (Same as 2022) This line is for overtime that would be associated with a storm water management projects. A8540.2XX (Large Equipment/Capital Outlay) $31,000 (Down from $36,900 in 2022) A portion (5%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to Drainage and Storm Water Management. In 2023, we will use a 50/20/15/10/5 split between DA/DB (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management). Please see page A-23 for a listing of the vehicles and equipment to be purchased in 2023. A8540.400 (Contractual/Consulting) $25,000 (Same as 2022) This line is for materials to work on specific storm water management projects not done in conjunction with paving projects. Purchases can include erosion matting, storm water manholes, rip rap, catch basins, frames, grates, etc. 50 A8540.408 (Postage) $250 (Same as 2022) Postage for mailings from the Public Works Department, including SWPPP mailings. A8540.410 (Conference & Mileage) $500 (Same as 2022) This is for mandatory training and other conference costs, mileage, tolls, and meals that are related to storm water management. There is no specific training scheduled for 2023. A8540.420 (Dues & Publications) $1,500 (Same as 2022) This is for Tompkins County Storm Water Coalition dues and the purchase of reference materials. A8540.450 (Petroleum Products) $6,750 (Up from $5,325 in 2022) This line item is for 3% of fuel charges. Approximately 8% will be used to reimburse expenses for use of an Engineering/SWPPP vehicle to DB5110.450. A8540.459 (Tools & Equipment) $5,500 (Same as 2022) This line item is to include small equipment, such as cut-off saws, blades, jack hammer, lasers, hoses, nozzles, etc. Invoices over $300 may be split between accounts as appropriate. A8540.500 CAPITAL PROJECT – Storm Drainage Improvements $0 (Same as 2022) There are no funds budgeted for 2023. SPECIAL SERVICES – CEMETERIES A8810.101 (Regular) $2,650 (Up from $2,550 in 2022) This line is for salaries when Public Works employees work on the Bostwick Road and Inlet Valley cemeteries. A8810.441 (Cemetery Maintenance) $0 (No funds budgeted for 2022) This line item is for cemetery maintenance supplies such as trimmer string for volunteers and other supplies needed for town crews. VEHICLE AND EQUIPMENT REPLACEMENTS: YEAR ORIGINAL REP LACEM ENT TOWN PARKS STORM WATER PURCHASED COST COST A7110 A8540 REPLACEMENT EQUIPMENT Dump Truck 14 2015 114,876$ 225,000$ 45,000$ 11,250$ F350 4x4 Super Cab 63 2016 41,485 60,000 12,000 3,000 Turf Mower w/ Deck 51 2020 15,109 35,000 7,000 1,750 Roadwide Tractor Mower 54 2013 77,420 160,000 32,000 8,000 Shoulder/Widener Machine 73 1196 2,300 140,000 28,000 7,000 - - Total - General Fund 620,000$ 124,000$ 31,000$ CAPITAL EQUIPMENT Total for Vehicle and Equipment Replacements charged to the General Fund in 2023 is $155,000. An additional $35,000 is budgeted for two pressure washers for the PWF and $55,000 for PWF door opener upgrades. 51 GENERAL PART-TOWN FUND 52 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS GENERAL PART-TOWN FUND  The General Part-Town Fund budget will increase from $1,912,977 in 2022 to $2,138,661 in 2023, an increase $225,684 or 11.8%.  The General Part-Town Fund accounts for 7.1% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs increases from $1,375,000 in 2022 to a budgeted total of $1,531,900 in 2023, an increase of $156,900 or 11.4%. Personnel costs represent 71.6% of the General Part-Town Fund’s total budget for 2023.  Personal Services (employee salaries and wages) increase from $939,900 in 2022 to $1,050,350 in 2023, an increase of $110,450 or 11.8%.  The budgeted total for Employee Benefits increases from $435,100 in 2022 to a budgeted total of $481,550 in 2023, an increase of $46,450 or 10.7%. - Payments for employee retirement are budgeted for $100,000 in 2023, a decrease of $5,000 or 5.0% from the amount of $105,000 budgeted in 2022. - Payments for employee health insurance are budgeted for $275,000 in 2023, an increase of $42,000 or 18.03% from the $233,000 budgeted in 2022. - Contractual Services increase from $486,744 in 2022 to $600,861 in 2023; an increase of $114,117 or 23.4%. Contractual services represent 28.1% of the General Part-Town Fund’s total budget for 2023.  Sales Tax, budgeted for $1,618,000 in 2022 is increased to $1,732,000 in 2023. Sales Tax remains the General Part-Town Fund’s largest revenue source, representing 81% of total budgeted revenues. 53 TOWN OF ITHACA GENERAL PART-TOWN FUND 2023 BUDGET APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE B1320.401 AUDITING SERVICES 2,963 2,962 2,500 900 2,420 2,420 TOTAL CONTRACTUAL EXPENSE 2,963 2,962 2,500 900 2,420 2,420 TOTAL - INDEPENDENT AUDITING 2,963 2,962 2,500 900 2,420 2,420 LEGAL SERVICES CONTRACTUAL EXPENSE B1420.402 LEGAL SERVICES 99,900 99,900 85,000 2,349 85,000 85,000 TOTAL CONTRACTUAL EXPENSE 99,900 99,900 85,000 2,349 85,000 85,000 TOTAL - LEGAL SERVICES 99,900 99,900 85,000 2,349 85,000 85,000 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE B1650.415 TELEPHONE SYSTEM 25,000 21,428 14,833 10,661 16,238 16,238 TOTAL CONTRACTUAL EXPENSE 25,000 21,428 14,833 10,661 16,238 16,238 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 25,000 21,428 14,833 10,661 16,238 16,238 CENTRAL STOREROOM CONTRACTUAL EXPENSE B1660.404 GENERAL OFFICE SUPPLIES 2,500 1,499 1,500 286 1,500 1,500 TOTAL CONTRACTUAL EXPENSE 2,500 1,499 1,500 286 1,500 1,500 TOTAL - CENTRAL STOREROOM 2,500 1,499 1,500 286 1,500 1,500 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE B1670.405 COPIER PAPER 500 406 300 138 300 300 B1670.408 POSTAGE 3,500 2,763 2,000 1,049 2,000 2,000 B1670.437 XEROX PRINTERS/COPIERS 6,000 3,612 5,000 2,183 2,813 2,813 TOTAL CONTRACTUAL EXPENSE 10,000 6,781 7,300 3,370 5,113 5,113 TOTAL - CENTRAL PRINT & MAIL 10,000 6,781 7,300 3,370 5,113 5,113 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY B1680.291 HARDWARE & EQUIPMENT 8,640 8,407 0 0 0 0 B1680.292 SOFTWARE 134,637 59,765 20,914 51,813 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 143,277 68,172 20,914 51,813 0 0 CONTRACTUAL EXPENSE B1680.400 CONTRACTUAL 12,675 9,518 26,829 7,022 19,153 19,153 B1680.490 NETWORK SUPPORT 0 0 0 0 0 0 B1680.491 HARDWARE & EQUIPMENT 1,380 1,380 4,800 14,325 9,901 9,901 B1680.492 SOFTWARE 4,150 3,021 53,261 7,777 7,991 7,991 B1680.494 MAINTENANCE & REPAIRS 1,000 0 0 0 0 0 B1680.496 INTERNET SVC/DARK FIBER 0 0 0 0 0 0 B1680.497 TOOLS & SUPPLIES 1,500 667 250 0 0 0 TOTAL CONTRACTUAL EXPENSE 20,705 14,586 85,140 29,124 37,045 37,045 TOTAL - INFORMATION TECHNOLOGY 163,982 82,758 106,054 80,937 37,045 37,045 SPECIAL ITEMS CONTRACTUAL EXPENSE B1910.439 LIABILITY INSURANCE 15,501 14,693 18,000 16,091 18,000 18,000 B1920.420 DUES & PUBLICATIONS 1,378 378 1,568 1,568 B1920.488 TIME WARNER COUNTY TAX CREDIT 1,500 0 1,500 1,333 1,500 1,500 B1990.499 CONTINGENCY 0 0 0 0 26,250 26,250 TOTAL CONTRACTUAL EXPENSE 17,001 14,693 20,878 17,802 47,318 47,318 TOTAL - SPECIAL ITEMS 17,001 14,693 20,878 17,802 47,318 47,318 TOTAL - GENERAL GOVERNMENT SUPPORT 321,346 230,021 238,065 116,305 194,634 194,634 THRU 6/2022 EXPENDED BUDGET 20222021 BUDGET 2023 RECOMMENDED 2023 54 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 HOME AND COMMUNITY SERVICES ZONING & CODE ENFORCEMENT PERSONAL SERVICES B8010.100 REGULAR 489,179 489,179 510,000 236,763 587,000 587,000 B8010.101 BOARD MEMBERS 7,920 7,920 7,600 2,250 7,600 7,600 B8010.102 BUILDING & ZONING OVERTIME 1,500 68 1,500 239 1,500 1,500 TOTAL PERSONAL SERVICES 498,599 497,167 519,100 239,252 596,100 596,100 EQUIPMENT/CAPITAL OUTLAY B8010.270 STAFF / INSPECTION VEHICLE 0 0 45,000 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 45,000 0 0 0 CONTRACTUAL EXPENSE B8010.400 CONTRACTUAL 1,500 109 5,500 47 54,053 54,053 B8010.410 CONFERENCES & MILEAGE 3,000 2,029 3,000 615 3,000 3,000 B8010.415 TELEPHONE 7,250 7,081 7,320 2,585 7,081 7,081 B8010.420 DUES & PUBLICATIONS 3,500 3,111 3,845 2,858 4,000 4,000 B8010.423 LEGAL ADS 200 0 0 0 0 0 B8010.440 PERSONAL PROTECTIVE EQUIPMENT 2,000 489 2,455 0 2,780 2,780 B8010.449 FURNITURE & FURNISHINGS 1,000 0 1,000 0 1,000 1,000 B8010.450 PETROLEUM PRODUCTS 2,500 937 2,000 636 2,000 2,000 B8010.451 VEHICLE MAINTENANCE 2,000 1,468 1,853 647 1,853 1,853 B8010.483 FIRE SAFETY INSPECTIONS 6,000 2,995 6,000 3,068 6,500 6,500 TOTAL CONTRACTUAL EXPENSE 28,950 18,219 32,973 10,456 82,267 82,267 TOTAL - ZONING & CODE ENFORCEMENT 527,549 515,386 597,073 249,708 678,367 678,367 PLANNING PERSONAL SERVICES B8020.100 REGULAR 382,300 374,655 392,000 181,121 425,000 425,000 B8020.101 BOARD MEMBERS 17,500 10,626 17,500 4,356 17,500 17,500 B8020.110 STUDENT INTERNS 11,000 2,831 11,300 1,303 11,750 11,750 TOTAL PERSONAL SERVICES 410,800 388,112 420,800 186,780 454,250 454,250 EQUIPMENT/CAPITAL OUTLAY B8020.270 STAFF / INSPECTION VEHICLE 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL EXPENSE B8020.400 CONTRACTUAL 4,520 111 4,000 24 5,000 5,000 B8020.403 PLANNING STUDY 199,995 60,354 215,000 3,720 297,700 297,700 B8020.408 POSTAGE 5 5 0 0 0 0 B8020.410 CONFERENCES & MILEAGE 5,000 20 5,000 0 5,000 5,000 B8020.415 TELEPHONE 450 0 1,620 0 960 960 B8020.416 CELL PHONE REIMBURSEMENT 480 480 500 240 480 480 B8020.420 DUES & PUBLICATIONS 3,750 2,546 3,750 711 3,750 3,750 B8020.423 LEGAL ADS 200 0 0 0 0 0 B8020.431 CONSERVATION BOARD 5,000 1,352 5,000 1,776 8,820 8,820 B8020.449 FURNITURE & FURNISHINGS 1,000 905 1,000 0 1,000 1,000 B8020.450 PETROLEUM PRODUCTS 250 40 250 14 250 250 B8020.451 VEHICLE MAINTENANCE 500 92 500 206 1,000 1,000 B8020.480 WATER QUALITY MONITORING PROGRAM 0 0 0 0 0 0 B8020.481 AG & FARMLAND PROTECTION PLAN 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 221,150 65,905 236,620 6,691 323,960 323,960 TOTAL - PLANNING 631,950 454,017 657,420 193,471 778,210 778,210 TOTAL - HOME AND COMMUNITY SERVICES 1,159,499 969,403 1,254,493 443,179 1,456,577 1,456,577 THRU 6/2022 BUDGET RECOMMENDED BUDGETEXPENDED 2023 202320222021 55 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 EMPLOYEE BENEFITS EMPLOYEE BENEFITS B9010.800 NYS RETIREMENT 129,000 121,980 105,000 30,807 100,000 100,000 B9030.800 SOCIAL SECURITY 70,000 64,231 72,000 30,739 80,500 80,500 B9040.800 WORKERS COMPENSATION 21,500 16,356 21,700 0 22,500 22,500 B9045.800 LIFE INSURANCE 1,700 1,597 1,700 810 1,800 1,800 B9050.800 UNEMPLOYMENT INSURANCE 0 0 0 0 0 0 B9055.800 DISABILITY INSURANCE 1,200 1,108 1,200 562 1,250 1,250 B9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 B9060.800 GROUP HEALTH INSURANCE 204,000 201,723 233,000 110,180 275,000 275,000 B9060.801 FLEXIBLE SPENDING PLAN 400 350 500 146 500 500 B9062.800 POST HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 427,800 407,345 435,100 173,244 481,550 481,550 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS B9901.901 TRANSFER TO GENERAL FUND 89,500 0 0 B9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,233 0 5,900 5,900 TOTAL - TRANSFERS TO OTHER FUNDS 95,125 4,882 6,233 0 5,900 5,900 TOTAL - INTERFUND TRANSFERS 95,125 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS 2,003,770 1,611,651 1,933,891 732,728 2,138,661 2,138,661 THRU 6/2022 BUDGET EXPENDED 2021 2023 RECOMMENDED 2023 BUDGET 2022 56 TOWN OF ITHACA GENERAL PART-TOWN FUND 2023 BUDGET SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 0 0 0 0 0 0 EQUIPMENT/CAPITAL OUTLAY 143,277 68,172 20,914 51,813 0 0 CONTRACTUAL SERVICES 178,069 161,849 217,151 64,492 194,634 194,634 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - GENERAL GOVERNMENT SUPPORT 321,346 230,021 238,065 116,305 194,634 194,634 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 909,399 885,279 939,900 426,032 1,050,350 1,050,350 EQUIPMENT/CAPITAL OUTLAY 0 0 45,000 0 0 0 CONTRACTUAL SERVICES 250,100 84,124 269,593 17,147 406,227 406,227 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - HOME AND COMMUNITY SERVICES 1,159,499 969,403 1,254,493 443,179 1,456,577 1,456,577 EMPLOYEE BENEFITS 427,800 407,345 435,100 173,244 481,550 481,550 INTERFUND TRANSFERS 95,125 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS BY FUNCTION 2,003,770 1,611,651 1,933,891 732,728 2,138,661 2,138,661 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 909,399 885,279 939,900 426,032 1,050,350 1,050,350 EQUIPMENT/CAPITAL OUTLAY 143,277 68,172 65,914 51,813 0 0 CONTRACTUAL SERVICES 428,169 245,973 486,744 81,639 600,861 600,861 CAPITAL PROJECTS 0 0 0 0 0 0 EMPLOYEE BENEFITS 427,800 407,345 435,100 173,244 481,550 481,550 INTERFUND TRANSFERS 95,125 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS BY CLASS 2,003,770 1,611,651 1,933,891 732,728 2,138,661 2,138,661 2022FUNCTION / CLASS DESCRIPTION 2021 6/2022 BUDGETRECOMMENDEDTHRUEXPENDED 20232023 BUDGET 57 TOWN OF ITHACA GENERAL PART-TOWN FUND 2023 BUDGET REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 NON- PROPERTY TAX ITEMS B1120 SALES TAX 750,000 818,341 1,618,000 878,088 1,732,000 1,732,000 B1170 TV FRANCHISE TAX 62,500 57,956 59,375 29,222 55,058 55,058 TOTAL - NON- PROPERTY TAX ITEMS 812,500 876,297 1,677,375 907,310 1,787,058 1,787,058 DEPARTMENTAL INCOME B2108 LETTER OF COMPLIANCE 1,000 3,600 1,000 600 1,000 1,000 B2109 ELECTRICAL INSPECTION FEES 10,000 9,000 8,000 3,700 8,000 8,000 B2110 ZONING APPLICATION FEES 3,000 3,800 3,000 2,150 2,500 2,500 B2111 BUILDING PERMITS 200,000 177,543 138,077 195,931 170,000 170,000 B2112 FIRE INSPECTION FEES 12,000 2,226 7,900 791 2,500 2,500 B2113 OPERATING PERMITS 15,000 11,775 15,000 24,250 37,000 37,000 B2115 PLANNING FEES 8,000 11,190 8,000 7,095 12,000 12,000 B2116 MAPLEWOOD EIS 0 0 0 0 0 0 B2120 CAYUGA LAKE WATERSHED I-O 0 0 0 0 0 0 B2192 AG/FARMLAND GRANT - NYS 0 0 0 0 0 0 TOTAL - DEPARTMENTAL INCOME 249,000 219,134 180,977 234,517 233,000 233,000 INTERGOVERNMENTAL CHARGES B2389 MISCELLANEOUS REVENUE, OTHER GOV 0 0 0 303 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 0 0 303 0 0 USE OF MONEY AND PROPERTY B2401 INTEREST 15,000 6,194 10,000 1,814 54,603 54,603 TOTAL - USE OF MONEY AND PROPERTY 15,000 6,194 10,000 1,814 54,603 54,603 SALE OF PROPERTY/COMPENSATION FOR LOSS B2665 SALE OF EQUIPMENT 0 0 5,500 62 0 0 B2680 INSURANCE RECOVERIES 0 932 0 0 0 0 B2691 OTHER TOWN PERMIT FEES 0 0 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 932 5,500 62 0 0 MISCELLANEOUS LOCAL SOURCES B2701 REFUND OF PRIOR YEARS 0 0 0 54 0 0 B2705 GIFTS AND DONATIONS 0 0 0 0 0 0 B2750 AIM-RELATED PAYMENTS 0 0 0 0 0 0 B2770 OTHER UNCLASSIFIED REVENUE 0 0 0 0 0 0 B2782 PLANNING GRANT - PARK FOUNDATION 0 0 0 0 0 0 B2791 CORNELL-NCRE PROJECT 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 54 0 0 STATE AID B3001 STATE AID PER CAPITA 0 0 0 0 0 0 B3902 STATE AID - PLANNING STUDIES 0 0 0 0 0 0 B3989 STATE AID - OTHER HOME & COMM SVC 0 0 0 0 64,000 64,000 TOTAL - STATE AID 0 0 0 0 64,000 64,000 FEDERAL AID B4589 FEDERAL AID, OTHER TRANSPORATION 0 0 0 0 0 0 TOTAL - FEDERAL AID 0 0 0 0 0 0 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 1,076,500 1,102,557 1,873,852 1,144,060 2,138,661 2,138,661 APPROPRIATED FUND BALANCE 927,270 509,094 60,039 -411,332 0 0 TOTAL REVENUES & OTHER SOURCES 2,003,770 1,611,651 1,933,891 732,728 2,138,661 2,138,661 BUDGETEXPENDED 2021 RECOMMENDEDBUDGET 202320232022 THRU 6/2022 58 HIGHWAY TOWNWIDE FUND 59 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS HIGHWAY TOWN-WIDE FUND For towns with villages, Highway Law Sec. 277 requires that expenditures for repairs & improvements be financed by the area outside the village. Expenditures for machinery, snow removal and miscellaneous may be financed on a town-wide basis, unless the town board elects to finance these activities by only the area outside the village. The NYS-OSC Accounting and Reporting Manual states that “a town with a village must maintain two highway funds, town-wide and part-town”. The 2023 Highway Town-wide Fund budget of $765,773 includes $568,698 for Snow Removal, $60,000 for related Machinery expenses, $118,300 for Employee Benefits, $5,900 for Interfund Transfers and $12,875 for General Government (audit and insurance) expense that will be financed on a town-wide basis. The Highway Town-wide Fund accounts for 17.4% of the $4,389,527 total expenditures for highway purposes budgeted in 2023.  The total budget for the Highway Town-wide Fund increases from $732,591 in 2022 to $765,773 in 2023, an increase of $33,182 or 4.53%.  The Highway Town-wide Fund accounts for 2.6% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs increases from $384,978 in 2022 to $395,398 in 2023, an increase of $10,420 or 2.7%. Personnel costs represent 51.6% of the Highway Town-wide Fund’s total budget for 2023.  Personal Services (employee salaries and wages) increase from $269,078 in 2022 to $277,098 in 2023, an increase of $8,020 or 3.0%.  The budgeted total for Employee Benefits increases from $115,900 in 2022 to $118,300 in 2023, an increase of $2,400 or 2.1% from the prior year. - Payments for employee retirement are budgeted for $21,000. - Payments for employee health insurance are budgeted for $65,500.  Contractual Services decrease from $341,380 in 2022 to $364,475 in 2023, an increase of $23,095 or 6.8%. Contractual Services represent 47.5% of the Highway Town-wide Fund’s 2023 budget. - The budget for purchasing road salt decreases to $230,300 in 2023 from $245,980 in 2022, a decrease of $15,680 or 6.4%.  Equipment/Capital Outlay expense is budgeted for $0 in 2023.  The Property Tax Levy for the Highway Town-wide Fund is budgeted at $718,000 for 2023, an increase of $70,000 or 10.8%. The estimated Property Tax Rate for the 2023 Tax Year is $0.3950 per $1,000 of assessed valuation, a 3.4% decrease from the 2022 Tax Rate of $0.3819 per $1,000 of assessed valuation. The property tax levy is the Highway Town-wide Fund’s largest revenue source, representing 93.8% of total budgeted revenues for 2023. 60 TOWN OF ITHACA HIGHWAY TOWNWIDE FUND 2023 BUDGET APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE DA1320.401 AUDITING SERVICES 1,418 1,418 700 300 875 875 TOTAL CONTRACTUAL EXPENSE 1,418 1,418 700 300 875 875 TOTAL - INDEPENDENT AUDITING 1,418 1,418 700 300 875 875 LEGAL SERVICES CONTRACTUAL EXPENSE DA1420.402 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 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE DA1650.415 TELEPHONE SYSTEM 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 0 0 0 0 0 0 CENTRAL STOREROOM CONTRACTUAL EXPENSE DA1660.404 GENERAL OFFICE SUPPLIES 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - CENTRAL STOREROOM 0 0 0 0 0 0 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE DA1670.405 COPIER PAPER 0 0 0 0 0 0 DA1670.408 POSTAGE 0 0 0 0 0 0 DA1670.437 XEROX PRINTERS/COPIERS 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - CENTRAL PRINT & MAIL 0 0 0 0 0 0 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY DA1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL EXPENSE DA1680.400 CONTRACTUAL 0 0 0 0 0 0 DA1680.490 NETWORK SUPPORT 0 0 0 0 0 0 DA1680.491 HARDWARE & EQUIPMENT 0 0 0 0 0 0 DA1680.492 SOFTWARE 0 0 0 0 0 0 DA1680.494 MAINTENANCE & REPAIRS 0 0 0 0 0 0 DA1680.496 INTERNET SERVICE 0 0 0 0 0 0 DA1680.497 TOOLS & SUPPLIES 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - INFORMATION TECHNOLOGY 0 0 0 0 0 0 SPECIAL ITEMS CONTRACTUAL EXPENSE DA1910.439 LIABILITY INSURANCE 10,427 9,661 12,000 7,365 12,000 12,000 TOTAL CONTRACTUAL EXPENSE 10,427 9,661 12,000 7,365 12,000 12,000 TOTAL - SPECIAL ITEMS 10,427 9,661 12,000 7,365 12,000 12,000 TOTAL - GENERAL GOVERNMENT SUPPORT 11,845 11,079 12,700 7,665 12,875 12,875 20232021 BUDGET 2022 2023 EXPENDED THRU 6/2022 BUDGET RECOMMENDED 61 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 TRANSPORTATION MACHINERY PERSONAL SERVICES DA5130.100 REGULAR 16,225 16,224 34,250 1,027 35,200 35,200 DA5130.102 OVERTIME 5,770 5,770 7,000 4,607 9,000 9,000 TOTAL PERSONAL SERVICES 21,995 21,994 41,250 5,634 44,200 44,200 EQUIPMENT/CAPITAL OUTLAY DA5130.200 CAPITAL EQUIPMENT 0 0 0 0 0 0 DA5130.270 VEHICLES / VANS 0 0 0 0 0 0 DA5130.271 HEAVY-DUTY TRUCK 270,230 13,800 253,156 0 0 0 DA5130.272 MEDIUM-DUTY TRUCK 0 0 0 0 0 0 DA5130.273 LIGHT-DUTY TRUCK 0 0 0 0 0 0 DA5130.274 LOADERS & BACKHOES 0 0 0 0 0 0 DA5130.275 EXCAVATING EQUIPMENT 0 0 0 0 0 0 DA5130.276 PARK & TURF EQUIPMENT 0 0 0 0 0 0 DA5130.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 0 0 DA5130.278 SPECIALTY EQUIPMENT 0 0 0 0 0 0 DA5130.279 MISCELLANEOUS EQUIPMENT 0 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 270,230 13,800 253,156 0 0 0 CONTRACTUAL EXPENSE DA5130.450 OIL, GREASE AND FLUIDS 1,500 736 1,500 606 1,800 1,800 DA5130.451 VEHICLE MAINTENANCE & REPAIRS 10,000 8,726 10,000 2,910 10,000 10,000 DA5130.459 TOOLS & EQUIPMENT 4,000 1,282 4,000 651 4,000 4,000 TOTAL CONTRACTUAL EXPENSE 15,500 10,744 15,500 4,167 15,800 15,800 TOTAL - MACHINERY 307,725 46,538 309,906 9,801 60,000 60,000 SNOW REMOVAL PERSONAL SERVICES DA5142.100 REGULAR 177,428 139,170 165,828 87,091 170,898 170,898 DA5142.102 OVERTIME 62,000 58,478 62,000 46,704 62,000 62,000 TOTAL PERSONAL SERVICES 239,428 197,648 227,828 133,795 232,898 232,898 CONTRACTUAL EXPENSE DA5142.450 PETROLEUM PRODUCTS 42,500 30,335 49,700 22,543 63,000 63,000 DA5142.452 ROAD DE-ICING SUPPLIES 256,260 181,095 245,980 172,367 230,300 230,300 DA5142.459 TOOLS & EQUIPMENT 17,500 15,680 17,500 3,022 42,500 42,500 TOTAL CONTRACTUAL EXPENSE 316,260 227,110 313,180 197,932 335,800 335,800 TOTAL - SNOW REMOVAL 555,688 424,758 541,008 331,727 568,698 568,698 TOTAL - TRANSPORTATION 863,413 471,296 850,914 341,528 628,698 628,698 EMPLOYEE BENEFITS EMPLOYEE BENEFITS DA9010.800 NYS RETIREMENT 35,500 28,599 23,000 6,656 21,000 21,000 DA9030.800 SOCIAL SECURITY 19,500 12,910 20,600 10,199 21,500 21,500 DA9040.800 WORKERS COMPENSATION 8,000 6,302 8,000 0 8,000 8,000 DA9045.800 LIFE INSURANCE 500 405 500 192 500 500 DA9050.800 UNEMPLOYMENT INSURANCE 1,418 0 1,500 0 1,500 1,500 DA9055.800 DISABLILTY INSURANCE 282 281 300 133 300 300 DA9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 DA9060.800 GROUP HEALTH INSURANCE 58,000 55,663 62,000 27,764 65,500 65,500 DA9060.801 FLEXIBLE SPENDING PLAN 45 0 0 0 0 0 DA9062.800 POST HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 123,245 104,160 115,900 44,944 118,300 118,300 TOTAL APPROPRIATIONS 998,503 586,535 979,514 394,137 759,873 759,873 6/2022 RECOMMENDED 2022 2023 BUDGETBUDGET 20232021 EXPENDED THRU 62 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS DA9901.901 TRANSFER TO GENERAL FUND 27,100 0 0 0 0 0 DA9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,233 0 5,900 5,900 DA9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 32,725 4,882 6,233 0 5,900 5,900 TRANSFERS TO CAPITAL FUNDS DA9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0 0 TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 32,725 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS 1,031,228 591,417 985,747 394,137 765,773 765,773 EXPENDED BUDGET RECOMMENDED 202320232021 BUDGET 2022 6/2022 THRU 63 TOWN OF ITHACA HIGHWAY TOWNWIDE FUND 2023 BUDGET SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 0 0 0 0 0 0 EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0 0 CONTRACTUAL SERVICES 11,845 11,079 12,700 7,665 12,875 12,875 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - GENERAL GOVERNMENT SUPPORT 11,845 11,079 12,700 7,665 12,875 12,875 PUBLIC SAFETY 0 0 0 0 0 0 TRANSPORTATION PERSONAL SERVICES 261,423 219,642 269,078 139,429 277,098 277,098 EQUIPMENT/CAPITAL OUTLAY 270,230 13,800 253,156 0 0 0 CONTRACTUAL SERVICES 331,760 237,854 328,680 202,099 351,600 351,600 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - TRANSPORTATION 863,413 471,296 850,914 341,528 628,698 628,698 CULTURE AND RECREATION 0 0 0 0 0 0 HOME AND COMMUNITY SERVICES 0 0 0 0 0 0 EMPLOYEE BENEFITS 123,245 104,160 115,900 44,944 118,300 118,300 INTERFUND TRANSFERS 32,725 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS BY FUNCTION 1,031,228 591,417 985,747 394,137 765,773 765,773 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 261,423 219,642 269,078 139,429 277,098 277,098 EQUIPMENT/CAPITAL OUTLAY 270,230 13,800 253,156 0 0 0 CONTRACTUAL SERVICES 343,605 248,933 341,380 209,764 364,475 364,475 CAPITAL PROJECTS 0 0 0 0 0 0 EMPLOYEE BENEFITS 123,245 104,160 115,900 44,944 118,300 118,300 INTERFUND TRANSFERS 32,725 4,882 6,233 0 5,900 5,900 TOTAL APPROPRIATIONS BY CLASS 1,031,228 591,417 985,747 394,137 765,773 765,773 EXPENDED BUDGET RECOMMENDED BUDGETTHRU FUNCTION / CLASS DESCRIPTION 2022 2023 2023 2021 6/2022 64 TOWN OF ITHACA HIGHWAY TOWNWIDE FUND 2023 BUDGET REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 REAL PROPERTY TAXES DA1001 REAL PROPERTY TAXES 800,000 800,000 648,000 648,000 718,000 718,000 TOTAL - REAL PROPERTY TAXES 800,000 800,000 648,000 648,000 718,000 718,000 NON- PROPERTY TAX ITEMS DA1120 SALES TAX 0 0 0 0 0 0 TOTAL - NON- PROPERTY TAX ITEMS 0 0 0 0 0 0 REAL PROPERTY TAX ITEMS DA1083 ELLIS HOLLOW APTS / CONIFER REALTY 1,750 1,859 1,750 1,458 1,750 1,750 DA1084 THERM INC 1,300 1,331 1,116 1,116 1,116 1,116 DA1087 ITHACA BEER-NUT REALTY 1,200 1,201 1,050 1,050 1,050 1,050 DA1088 ITHACA SENIOR LIVING / CONIFER RLTY 1,300 1,316 1,300 1,043 1,300 1,300 TOTAL - REAL PROPERTY TAX ITEMS 5,550 5,707 5,216 4,667 5,216 5,216 INTERGOVERNMENTAL CHARGES DA2300 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0 0 DA2301 SERVICES - OTHER ENTITIES 0 0 0 0 0 0 DA2305 SNOW & ICE REMOVAL - COUNTY 18,000 18,120 21,889 16,417 18,163 18,163 TOTAL - INTERGOVERNMENTAL CHARGES 18,000 18,120 21,889 16,417 18,163 18,163 USE OF MONEY AND PROPERTY DA2401 INTEREST 3,500 2,742 2,945 1,002 24,394 24,394 TOTAL - USE OF MONEY AND PROPERTY 3,500 2,742 2,945 1,002 24,394 24,394 SALE OF PROPERTY/COMPENSATION FOR LOSS DA2665 SALE OF EQUIPMENT 0 1,361 54,541 0 0 0 DA2680 INSURANCE RECOVERIES 0 4,415 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 5,776 54,541 0 0 0 MISCELLANEOUS LOCAL SOURCES DA2701 REFUND OF PRIOR YEAR EXPENSE 0 0 0 0 0 0 DA2705 CULVERT FEES 0 0 0 0 0 0 DA2706 HIGHWAY RIGHT-OF-WAY PERMITS 0 0 0 0 0 0 DA2770 OTHER UNCLASSIFIED REVENUES 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 0 0 0 STATE AID DA3501 CHIPS 0 0 0 0 0 0 TOTAL - STATE AID 0 0 0 0 0 0 INTERFUND TRANSFERS DA5031/DB INTERFUND TRANSFER - HIGHWAY 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 0 0 0 0 PROCEEDS OF OBLIGATIONS DA5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0 0 TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0 0 TOTAL REVENUES 827,050 832,345 732,591 670,086 765,773 765,773 APPROPRIATED FUND BALANCE 204,178 -240,928 253,156 -275,949 0 0 TOTAL REVENUES & OTHER SOURCES 1,031,228 591,417 985,747 394,137 765,773 765,773 BUDGETEXPENDEDBUDGETRECOMMENDEDTHRU 2022 2023 202320216/2022 65 2023 HIGHWAY FUND – TOWNWIDE Public Works Line-Item Descriptions MACHINERY – SNOW REMOVAL DA5130.100 (Regular) $35,200 (Up from $34,250 in 2022) This line item is for two Sr. Heavy Equipment Mechanics. Other personnel take from this line item if they work in the maintaining of equipment and vehicles. DA5130.102 (Overtime) $9,000 (Up from $7,000 in 2022) There are times when machinery breaks down and it is needed the next day or any unexpected repairs needed during a snowstorm, etc. DA5130.2XX (Large Equipment/Capital Outlay) $0 (Same as 2022) A portion (50%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to the following line items. In budgeted years, we will use a 50/20/15/10/5 split between DA (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management). YEAR ORIGINAL REP LACEM ENT HIGHWAY PURCHASED COST COST DA5130 REPLACEMENT EQUIPMENT Dump Truck 14 2015 114,876$ 225,000$ - F350 4x4 Super Cab 63 2016 41,485 60,000 - Turf Mower w/ Deck 51 2020 15,109 35,000 - Roadwide Tractor Mower 54 2013 77,420 160,000 - Shoulder/Widener Machine 73 1196 2,300 140,000 - Total - Highway Part-Town Fund 620,000$ -$ CAPITAL EQUIPMENT Total for Vehicle and Equipment Replacements charged to the Highway Townwide Fund in 2023 is $0. DA5130.450 (Oil, Grease, Fluids) $1,800 (Up from $1,500 in 2022) This line item pays for 16% of oil, grease, and other fluids for vehicles. DA5130.451 (Vehicle Maintenance and Repairs) $10,000 (Same as 2022) This line item pays for repairs to vehicles and for preventive maintenance, such as repainting vehicles, oil changes, hoses, tires, etc. We split all invoices over $300 between A7110 (13%), DA5130 (7%), DB5130 (32%), F8340 (7%), and G8120 (10%). Engineering, Planning, and Zoning will be charged directly for vehicle maintenance. DA5130.459 (Tools & Equipment) $4,000 (Same as 2022) This line item pays for tools and supplies for vehicles. 21% of all the vehicle cleaning supplies, paper towels, etc. come from this account. This line item includes money for the purchasing of small equipment. SNOW REMOVAL DA5142.100 (Regular) $170,898 (Up from $165,828 in 2022) This line item covers salaries for snow removal operations, including mailbox repairs. DA5142.102 (Overtime) $62,000 (Same as 2022) This covers salaries for snow removal operations during overtime hours. DA5142.450 (Petroleum Products) $63,000 (Up from $49,700 in 2022) This line item is for fuel charges. We will charge 29% of all invoices for diesel fuel and gasoline to this line. DA5142.452 (De-Icing Supplies) $230,300 (Down from $245,980 in 2022) This line item is to purchase treated and untreated salt for snow removal operations. DA5142.459 (Tools & Equipment) $42,500 (Up from $17,500 in 2022) This line item is for purchasing items related to snow removal, such as replacement of mailboxes and plow blades, etc. Invoices over $300 may be split between any or all the accounts as appropriate. Snow removal rental ($25,000). 66 HIGHWAY PART-TOWN FUND 67 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS HIGHWAY PART-TOWN FUND The Highway Part-Town Fund accounts for 82.6% of the $4,389,527 total expenditures for highway purposes budgeted in 2023.  The total budget for the Highway Part-Town Fund increases from $2,880,379 in 2022 to $3,623,754 in 2023, an increase of $743,375 or 25.8%.  The Highway Part-Town Fund accounts for 12.1% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs decreases from $1,009,564 in 2022 to $1,029,360 in 2023, an increase of $19,796 or 2%. Personnel costs represent 28.4% of the Highway Part-Town Fund’s total budget for 2023.  Personal Services (employee salaries and wages) increase from $636,044 in 2022 to $652,340 in 2023, an increase of $16,296 or 2.6%.  The budgeted total for Employee Benefits increases from $373,520 in 2022 to $377,020 in 2023, an increase of $3,500 or .9% from the prior year. - Payments for employee retirement are budgeted for $70,000. - Payments for employee health insurance are budgeted for $201,000.  Capital Projects are budgeted at $1,481,000 for 2023; an increase of $726,000 from the 2022 total of $755,000. Capital projects budgeted in 2023 include: Harris B Dates Drive – Entrance/Exit $ 77,000 Conifer 122,000 Judd Falls – Rte 366 to Tower 300,000 Burleigh 152,000 Lexington 163,000 Concord 51,000 Birchwood 99,000 Pinewood 74,000 Briarwood 78,000 Maplewood 63,000 Christopher Lane 182,000 Christopher Circle 120,000 These projects will be financed with fund balance and current year revenues, including property tax and CHIPS. Capital Projects represent 40.9% of the Highway Part-Town Fund’s total budget for 2023.  Contractual Services increase from $656,750 in 2022 to $748,363 in 2023, an increase of $91,613 or 13.9%. Contractual Services represent 20.7% of the Highway Part-Town Fund’s total budget. 2023.  Equipment/Capital Outlay totals $310,000 in 2023, budgeted for the replacement of vehicles and heavy equipment. Equipment/Capital Outlay represents 8.6% of the Highway Part-Town Fund’s total 2023 budget.  The Property Tax Levy for the Highway Part-Town Fund decreases from $869,500 in 2022 to $830,000 in 2023, a decrease of $39,500 or 4.5%. The estimated Property Tax Rate for the 2023 Tax Year is $0.6215 per $1,000 of assessed valuation.  Sales Tax collections are budgeted at $1,712,000 in 2023, up from $1,632,000 in 2022. 68 TOWN OF ITHACA HIGHWAY PART-TOWN FUND 2023 BUDGET APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE DB1320.401 AUDITING SERVICES 4,613 4,613 3,500 1,200 4,045 4,045 TOTAL CONTRACTUAL EXPENSE 4,613 4,613 3,500 1,200 4,045 4,045 TOTAL - INDEPENDENT AUDITING 4,613 4,613 3,500 1,200 4,045 4,045 LEGAL SERVICES CONTRACTUAL EXPENSE DB1420.402 LEGAL SERVICES 3,887 743 5,000 0 5,000 5,000 TOTAL CONTRACTUAL EXPENSE 3,887 743 5,000 0 5,000 5,000 TOTAL - LEGAL SERVICES 3,887 743 5,000 0 5,000 5,000 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE DB1650.415 TELEPHONE SYSTEM 11,000 10,092 8,500 5,037 16,238 16,238 TOTAL CONTRACTUAL EXPENSE 11,000 10,092 8,500 5,037 16,238 16,238 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 11,000 10,092 8,500 5,037 16,238 16,238 CENTRAL STOREROOM CONTRACTUAL EXPENSE DB1660.404 GENERAL OFFICE SUPPLIES 500 0 500 0 500 500 TOTAL CONTRACTUAL EXPENSE 500 0 500 0 500 500 TOTAL - CENTRAL STOREROOM 500 0 500 0 500 500 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE DB1670.405 COPIER PAPER 200 0 200 0 200 200 DB1670.408 POSTAGE 400 296 400 147 400 400 DB1670.437 XEROX PRINTERS/COPIERS 3,158 2,496 1,250 1,105 2,813 2,813 TOTAL CONTRACTUAL EXPENSE 3,758 2,792 1,850 1,252 3,413 3,413 TOTAL - CENTRAL PRINT & MAIL 3,758 2,792 1,850 1,252 3,413 3,413 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY DB1680.291 HARDWARE & EQUIPMENT 7,807 7,807 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 7,807 7,807 0 0 0 0 CONTRACTUAL EXPENSE DB1680.400 CONTRACTUAL 9,902 8,412 0 5 23,775 23,775 DB1680.415 TELEPHONE 0 0 0 0 4,901 4,901 DB1680.491 HARDWARE & EQUIPMENT 11,945 11,945 0 199 3,600 3,600 DB1680.492 SOFTWARE 2,800 2,612 12,960 8,881 7,991 7,991 DB1680.494 MAINTENANCE & REPAIRS 500 145 0 0 0 0 DB1680.496 INTERNET SVC/DARK FIBER 90 89 0 49 0 0 DB1680.497 TOOLS & SUPPLIES 0 0 250 0 0 0 TOTAL CONTRACTUAL EXPENSE 25,237 23,203 13,210 9,134 40,267 40,267 TOTAL - INFORMATION TECHNOLOGY 33,044 31,010 13,210 9,134 40,267 40,267 SPECIAL ITEMS CONTRACTUAL EXPENSE DB1910.439 LIABILITY INSURANCE 28,845 28,844 30,000 31,516 33,000 33,000 TOTAL CONTRACTUAL EXPENSE 28,845 28,844 30,000 31,516 33,000 33,000 TOTAL - SPECIAL ITEMS 28,845 28,844 30,000 31,516 33,000 33,000 TOTAL - GENERAL GOVERNMENT SUPPORT 85,647 78,094 62,560 48,139 102,463 102,463 BUDGET 2023 EXPENDED BUDGET 2022 RECOMMENDED 20232021 THRU 6/2022 69 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 TRANSPORTATION GENERAL REPAIRS PERSONAL SERVICES DB5110.100 REGULAR 241,220 240,800 224,400 92,784 232,980 232,980 DB5110.101 DEPUTY HIGHWAY SUPERINTENDENT 80,428 80,427 82,500 36,640 81,900 81,900 DB5110.102 OVERTIME 6,007 6,006 3,500 622 3,500 3,500 TOTAL PERSONAL SERVICES 327,655 327,233 310,400 130,046 318,380 318,380 CONTRACTUAL EXPENSE DB5110.450 PETROLEUM PRODUCTS 22,500 14,333 26,625 10,942 33,750 33,750 DB5110.453 ROAD REPAIRS 190,740 109,438 150,000 16,534 150,000 150,000 DB5110.459 TOOLS & EQUIPMENT 12,000 6,053 15,000 5,259 15,000 15,000 TOTAL CONTRACTUAL EXPENSE 225,240 129,824 191,625 32,735 198,750 198,750 TOTAL - GENERAL REPAIRS 552,895 457,057 502,025 162,781 517,130 517,130 PERMANENT IMPROVEMENTS PERSONAL SERVICES DB5112.100 REGULAR 88,947 88,946 30,600 34,060 31,770 31,770 DB5112.102 OVERTIME 5,000 3,373 2,500 486 2,500 2,500 TOTAL PERSONAL SERVICES 93,947 92,319 33,100 34,546 34,270 34,270 CONTRACTUAL EXPENSE DB5112.400 CONTRACTUAL 50,000 50,000 DB5112.450 PETROLEUM PRODUCTS 22,500 16,251 26,625 12,077 33,750 33,750 DB5112.453 ROAD REPAIRS 151,653 117,858 200,000 181 200,000 200,000 DB5112.459 TOOLS & EQUIPMENT 5,000 1,585 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 179,153 135,694 226,625 12,258 283,750 283,750 CAPITAL PROJECTS DB5112.500 CAPITAL PROJECTS 0 0 755,000 25,064 1,481,000 1,481,000 DB5112.539 SAND BANK ROAD IMPROVEMENTS 309,867 309,867 0 0 0 0 DB5112.546 LOWER BUNDY ROAD IMPROVEMENTS 0 0 0 0 0 0 DB5112.547 POOLE ROAD IMPROVEMENTS 0 0 0 0 0 0 DB5112.548 WINTHROP / WARREN IMPROVEMENTS 0 0 0 0 0 0 DB5112.549 MURIEL / ROSEHILL - OVERLAY 170,000 95,178 0 0 0 0 DB5112.550 WINSTON / SALEM - OVERLAY 190,133 124,202 0 0 0 0 DB5112.551 BIRCHWOOD / SYCAMORE 80,000 43,700 0 0 0 0 TOTAL CAPITAL PROJECTS 750,000 572,947 755,000 25,064 1,481,000 1,481,000 TOTAL - PERMANENT IMPROVEMENTS 1,023,100 800,960 1,014,725 71,868 1,799,020 1,799,020 MACHINERY PERSONAL SERVICES DB5130.100 REGULAR 121,422 121,421 102,744 58,405 105,600 105,600 DB5130.102 OVERTIME 1,378 294 1,000 4,171 1,000 1,000 TOTAL PERSONAL SERVICES 122,800 121,715 103,744 62,576 106,600 106,600 EQUIPMENT/CAPITAL OUTLAYDB5130.200 CAPITAL EQUIPMENT 0 0 0 0 0 0 DB5130.200 CAPITAL EQUIPMENT 0 0 16,000 12,982 0 0 DB5130.270 VEHICLES / VANS 0 0 0 0 0 0 DB5130.271 HEAVY-DUTY TRUCK 0 0 0 0 112,500 112,500 DB5130.272 MEDIUM-DUTY TRUCK 32,570 0 90,069 32,569 30,000 30,000 DB5130.273 LIGHT-DUTY TRUCK 19,930 19,380 21,250 0 0 0 DB5130.274 LOADERS & BACKHOES 0 0 137,500 0 0 0 DB5130.275 EXCAVATING EQUIPMENT 34,260 33,970 42,500 0 0 0 DB5130.276 PARK & TURF EQUIPMENT 5,443 3,818 9,099 7,871 17,500 17,500 DB5130.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 80,000 80,000 DB5130.278 SPECIALTY EQUIPMENT 0 0 80,000 0 70,000 70,000 DB5130.279 MISCELLANEOUS EQUIPMENT 7,250 6,327 4,401 4,401 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 99,453 63,495 400,819 57,823 310,000 310,000 CONTRACTUAL EXPENSE DB5130.450 OIL, GREASE AND FLUIDS 10,000 4,958 8,000 3,250 9,200 9,200 DB5130.451 VEHICLE MAINTENANCE & REPAIRS 79,893 71,075 95,000 24,424 95,000 95,000 DB5130.459 TOOLS & EQUIPMENT 21,500 7,610 15,000 4,809 15,000 15,000 TOTAL CONTRACTUAL EXPENSE 111,393 83,643 118,000 32,483 119,200 119,200 TOTAL - MACHINERY 333,646 268,853 622,563 152,882 535,800 535,800 2021 2022 2023 RECOMMENDED 2023 BUDGETEXPENDEDBUDGETTHRU 6/2022 70 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 BRUSH & WEEDS PERSONAL SERVICES DB5140.100 REGULAR 111,650 111,501 112,200 33,804 116,490 116,490 DB5140.102 OVERTIME 2,000 620 1,000 332 1,000 1,000 DB5140.110 REGULAR BENEFIT TIME 94,907 94,906 75,600 76,431 75,600 75,600 TOTAL PERSONAL SERVICES 208,557 207,027 188,800 110,567 193,090 193,090 CONTRACTUAL EXPENSE DB5140.400 CONTRACTUAL 15,000 7,010 25,000 0 25,000 25,000 DB5140.410 CONFERENCES & MILEAGE 400 0 400 0 400 400 DB5140.425 APPRENTICESHIP PROGRAM 13,750 0 0 0 DB5140.440 PERSONAL PROTECTIVE EQUIPMENT 14,280 10,599 14,300 6,161 14,300 14,300 DB5140.459 TOOLS & EQUIPMENT 5,500 1,812 4,500 667 4,500 4,500 TOTAL CONTRACTUAL EXPENSE 35,180 19,421 57,950 6,828 44,200 44,200 TOTAL - BRUSH & WEEDS 243,737 226,448 246,750 117,395 237,290 237,290 TOTAL - TRANSPORTATION 2,153,378 1,753,318 2,386,063 504,926 3,089,240 3,089,240 EMPLOYEE BENEFITS EMPLOYEE BENEFITS DB9010.800 NYS RETIREMENT 115,000 87,824 75,000 21,671 70,000 70,000 DB9030.800 SOCIAL SECURITY 64,796 64,796 49,000 24,901 50,000 50,000 DB9040.800 WORKERS COMPENSATION 38,204 34,041 50,000 0 50,000 50,000 DB9045.800 LIFE INSURANCE 1,350 1,129 1,250 531 1,250 1,250 DB9050.800 UNEMPLOYMENT INSURANCE 3,900 0 3,600 0 3,600 3,600 DB9055.800 DISABLILTY INSURANCE 900 783 900 368 900 900 DB9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 DB9060.800 GROUP HEALTH INSURANCE 185,000 171,018 193,500 83,164 201,000 201,000 DB9060.801 FLEXIBLE SPENDING PLAN 230 174 270 58 270 270 DB9062.800 POST HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 409,380 359,765 373,520 130,693 377,020 377,020 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS DB9901.901 TRANSFER TO GENERAL FUND 103,300 0 0 DB9901.903 TRANSFER TO HIGHWAY FUND 0 0 0 0 0 0 DB9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,233 0 5,900 5,900 DB9901.907 TRANSFER TO DEBT SERVICE FUND 703,810 703,810 84,572 84,572 49,131 49,131 TOTAL - TRANSFERS TO OTHER FUNDS 812,735 708,692 90,805 84,572 55,031 55,031 TRANSFERS TO CAPITAL FUNDS DB9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0 0 TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 812,735 708,692 90,805 84,572 55,031 55,031 TOTAL APPROPRIATIONS 3,461,140 2,899,869 2,912,948 768,330 3,623,754 3,623,754 2021 EXPENDED BUDGET 202320222023 BUDGETRECOMMENDED THRU 6/2022 71 TOWN OF ITHACA HIGHWAY PART-TOWN FUND 2023 BUDGET SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 0 0 0 0 0 0 EQUIPMENT/CAPITAL OUTLAY 7,807 7,807 0 0 0 0 CONTRACTUAL SERVICES 77,840 70,287 62,560 48,139 102,463 102,463 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - GENERAL GOVERNMENT SUPPORT 85,647 78,094 62,560 48,139 102,463 102,463 PUBLIC SAFETY 0 0 0 0 0 0 TRANSPORTATION PERSONAL SERVICES 752,959 748,294 636,044 337,735 652,340 652,340 EQUIPMENT/CAPITAL OUTLAY 99,453 63,495 400,819 57,823 310,000 310,000 CONTRACTUAL SERVICES 550,966 368,582 594,200 84,304 645,900 645,900 CAPITAL PROJECTS 750,000 572,947 755,000 25,064 1,481,000 1,481,000 TOTAL - TRANSPORTATION 2,153,378 1,753,318 2,386,063 504,926 3,089,240 3,089,240 CULTURE AND RECREATION 0 0 0 0 0 0 HOME AND COMMUNITY SERVICES 0 0 0 0 0 0 EMPLOYEE BENEFITS 409,380 359,765 373,520 130,693 377,020 377,020 INTERFUND TRANSFERS 812,735 708,692 90,805 84,572 55,031 55,031 TOTAL APPROPRIATIONS BY FUNCTION 3,461,140 2,899,869 2,912,948 768,330 3,623,754 3,623,754 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 752,959 748,294 636,044 337,735 652,340 652,340 EQUIPMENT/CAPITAL OUTLAY 107,260 71,302 400,819 57,823 310,000 310,000 CONTRACTUAL SERVICES 628,806 438,869 656,760 132,443 748,363 748,363 CAPITAL PROJECTS 750,000 572,947 755,000 25,064 1,481,000 1,481,000 EMPLOYEE BENEFITS 409,380 359,765 373,520 130,693 377,020 377,020 INTERFUND TRANSFERS 812,735 708,692 90,805 84,572 55,031 55,031 TOTAL APPROPRIATIONS BY CLASS 3,461,140 2,899,869 2,912,948 768,330 3,623,754 3,623,754 2021 202320232022 EXPENDED RECOMMENDEDBUDGET BUDGET 6/2022FUNCTION / CLASS DESCRIPTION THRU 72 TOWN OF ITHACA HIGHWAY PART-TOWN FUND 2023 BUDGET REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 REAL PROPERTY TAXES DB1001 REAL PROPERTY TAXES 0 0 869,500 869,500 830,000 830,000 TOTAL - REAL PROPERTY TAXES 0 0 869,500 869,500 830,000 830,000 REAL PROPERTY TAX ITEMS DB1083 ELLIS HOLLOW APTS / CONIFER REALTY 4,350 0 4,350 2,726 4,350 4,350 DB1084 THERM INC 3,300 0 2,087 2,087 2,087 2,087 DB1087 ITHACA BEER - NUT REALTY 3,000 0 1,964 1,964 1,964 1,964 DB1088 ITHACA SENIOR LIVING / CONIFER RLTY 3,300 0 3,300 1,951 3,300 3,300 TOTAL - REAL PROPERTY TAX ITEMS 13,950 0 11,701 8,728 11,701 11,701 NON- PROPERTY TAX ITEMS DB1120 SALES TAX 750,000 818,342 1,632,000 885,685 1,712,000 1,712,000 TOTAL - NON- PROPERTY TAX ITEMS 750,000 818,342 1,632,000 885,685 1,712,000 1,712,000 TRANSPORTATION DB1789 ROAD USE AGREEMENTS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 0 0 0 0 INTERGOVERNMENTAL CHARGES DB2300 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0 0 DB2301 SERVICES - OTHER ENTITIES 0 12,235 0 0 0 0 DB2305 SNOW & ICE REMOVAL - COUNTY 0 0 0 0 0 0 TOTAL - INTERGOVERNMENTAL CHARGES 0 12,235 0 0 0 0 USE OF MONEY AND PROPERTY DB2401 INTEREST 30,000 15,331 24,169 4,502 65,044 65,044 TOTAL - USE OF MONEY AND PROPERTY 30,000 15,331 24,169 4,502 65,044 65,044 SALE OF PROPERTY/COMPENSATION FOR LOSS DB2665 SALE OF EQUIPMENT 100,000 40,909 164,000 14,630 40,000 40,000 DB2680 INSURANCE RECOVERIES 0 23,789 0 14,264 0 0 DB2690 BADGER SETTLEMENT 0 0 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 100,000 64,698 164,000 28,894 40,000 40,000 MISCELLANEOUS LOCAL SOURCES DB2701 REFUND OF PRIOR YEAR EXPENSE 0 0 0 372 0 0 DB2705 CULVERT FEES 0 900 0 600 1,000 1,000 DB2706 HIGHWAY RIGHT-OF-WAY PERMITS 0 1,000 0 1,000 1,000 1,000 DB2770 OTHER UNCLASSIFIED REVENUES 0 2,172 0 2,001 3,000 3,000 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 4,072 0 3,973 5,000 5,000 STATE AID DB3501 CHIPS 120,000 205,544 179,009 0 179,009 179,009 TOTAL - STATE AID 120,000 205,544 179,009 0 179,009 179,009 PROCEEDS OF OBLIGATIONS DB5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0 0 DB5731 FOREST HOME DR RECONSTRUCTION 0 0 0 0 0 0 TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0 0 TOTAL REVENUES 1,013,950 1,120,222 2,880,379 1,801,282 2,842,754 2,842,754 APPROPRIATED FUND BALANCE 2,447,190 1,779,647 32,569 -1,032,952 781,000 781,000 TOTAL REVENUES & OTHER SOURCES 3,461,140 2,899,869 2,912,948 768,330 3,623,754 3,623,754 2021 20232022 THRU 6/2022 EXPENDED BUDGETBUDGET 2023 RECOMMENDED 73 2023 HIGHWAY FUND – PART-TOWN Public Works Line-Item Descriptions GENERAL REPAIRS DB5110.100 (Regular) $232,980 (Up from $224,400 in 2022) Salaries for personnel cost on general repair projects (repairs that will last no more than 10 years) such as surface treating, roads, ditching, shoulder repairs, patching roads, etc. DB5110.101 (Regular DHS) $81,900 (Down from $80,400 in 2022) This line item is for salary for the Deputy Highway Superintendent. DB5110.102 (Overtime) $3,500 (Same as 2022) This line item is salaries for Public Works employees that work past the regular time while working on General Repair projects. DB5110.450 (Petroleum Products) $33,750 (Up from $26,625 in 2022) This line item is for fuel charges. We will charge 15% of all invoices for diesel fuel and gasoline to this line. DB5110.453 (Road Repairs) $150,000 (Same as 2022) This is for material costs for repairs on roads and rights-of-way. This includes patching, surface treating, striping, guide rails, rolled steel, and shoulder repairs. Surface treating includes oil and stone and hot mix asphalt blacktop. DB5110.459 (Tools & Equipment) $15,000 (Same as 2022) This line item is used to purchase tools, equipment, and supplies need for General Repair projects. Invoices over $300 may be split between accounts as appropriate. PERMANENT IMPROVEMENTS DB5112.100 (Regular) $31,770 (Up from $30,600 in 2022) Salaries for Public Works employees who work on projects, which will generally last more than 10 years, such as paving a road. DB5112.102 (Overtime) $2,500 (Same as 2022) Salaries for Public Works employees, who work overtime to get work done within a certain time constraint, e.g.: Paver availability. DB5112.400 (Contractual) $50,000 (new for 2022) Judd Falls Road Traffic, Pedestrian, and Infrastructure Study ($50,000). DB5112.450 (Petroleum Products) $33,750 (Up from $26,625 in 2022) This line item is for fuel charges. We will charge 15% of all invoices for diesel fuel and gasoline to this line. DB5112.453 (Road Repairs) $200,000 (Same as 2022) This is for material cost for repairs on roads and shoulders that will last more than ten years, such as paving and are not in the capital project section. DB5112.500 - CAPITAL PROJECT – Road Improvement Program $1,481,000 (Up from $755,000 in 2022) This is a road surface overlay (mill & fill) to address deteriorating pavement conditions. The work will include Harris B. Dates Dr Entrance/Exit, Conifer, Judd Falls (366 to Tower), Burleigh Dr., Lexington Dr., Concord Pl., Birchwood Dr., Pinewood Dr., Briarwood Dr., Maplewood Dr., Christopher Ln., Christopher Cr. MACHINERY DB5130.100 (Regular) $105,600 (Up from $102,744 in 2022) This line item is for two Sr. Heavy Equipment Mechanics. Other personnel take from this line item if they work in the maintaining of equipment and vehicles. DB5130.102 (Overtime) $1,000 (Same as 2022) There are times when machinery breaks down and it is needed the next day or any unexpected repairs needed during a snowstorm, etc. 74 DB5130.200 (Capital Equipment) $0 (Down from $16,000 in 2022) In 2023, there will be no capital equipment purchases. DB5130.2XX (Large Equipment/Capital Outlay) $310,000 (Down from $368,250 in 2022) A portion (50%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to the following line items. In 2023, we will use a 50/20/15/10/5 split between DB (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management). Budgeted replacements for 2023 include: YEAR ORIGINAL REP LACEM ENT HIGHWAY PURCHASED COST COST DB5130 REPLACEMENT EQUIPMENT Dump Truck 14 2015 114,876$ 225,000$ 112,500 F350 4x4 Super Cab 63 2016 41,485 60,000 30,000 Turf Mower w/ Deck 51 2020 15,109 35,000 17,500 Roadwide Tractor Mower 54 2013 77,420 160,000 80,000 Shoulder/Widener Machine 73 1196 2,300 140,000 70,000 - Total - Highway Part-Town Fund 620,000$ 310,000$ CAPITAL EQUIPMENT Total for Vehicle and Equipment Replacements charged to the Highway Part-Town Fund in 2023 is $310,000. DB5130.450 (Oil, Grease, Fluids) $9,200 (Up from $8,000 in 2022) This line item pays for 84% of oil, grease, and other fluids for vehicles. DB5130.451 (Vehicle Maintenance and Repairs) $95,000 (Same as 2022) This line item pays for repairs to vehicles and for preventive maintenance, such as repainting vehicles, oil changes, hoses, tires, etc. We split all invoices over $300 between A7110 (13%), DA5130 (7%), DB5130 (63%), F8340 (7%), and G8120 (10%). Engineering, Planning, and Zoning will be charged directly for vehicle maintenance. DB5130.459 (Tools & Equipment) $15,000 (Same as 2022) This line item pays for tools and supplies for vehicles. 79% of all the vehicle cleaning supplies, paper towels, etc. come from this account. This line item includes money for the purchasing of small equipment. BRUSH AND WEEDS DB5140.100 (Regular) $116,490 (Up from $112,200 in 2022) Salaries for Public Works employees who work on the spring and fall yard waste pickups, Christmas tree pickup, tub grinding, cutting brush along sides of roads and roadside mowing. DB5140.102 (Overtime) $1,000 (Same as 2022) This line item is for overtime work, such as trees falling in road after hours and working with the tub grinder. DB5140.110 (Regular Benefit Time) $75,600 (Same as 2022) This line item is for the allocation of benefit time used. DB5140.400 (Contractual/Consulting) $25,000 (Same as 2022) This line item is used to purchase supplies and materials for brush projects, such as chains for chain saws. We contract a tub grinder to chip brush three times a year that is dropped off by Town residents. The cost of this service will likely increase as a new contractor may be required. We also contract a bucket truck for large tree removal on town roads. DB5140.410 (Conferences and Mileage) $400 (Same as 2022) This line item is for conferences, tolls, meals, and mileage for the staff to attend conferences. 75 DB5140.425 (Apprenticeship Program) $0 (Down from $13,750 in 2022) Previously budgeted in A1430, this is a joint project with the County and City to rotate Public Works apprentices through the three entities to give them a broad range of experience. Program discontinued indefinitely. DB5140.440 (Personal Protective Equipment) $14,300 (Same as 2022) This line item is for all safety equipment (earplugs, gloves, safety glasses, etc) including safety-toed shoe and rain boot allowance, prescription safety glasses, clothing allowance at a 49% split. DB5140.459 (Tools & Equipment) $4,500 (Same as 2022) This line item is to include purchases of small equipment such as: pole saw, string trimmer, chipper blades, hose for leaf vacuum, chain saw, small equipment repairs, etc. Invoices over $300 may be split between accounts as appropriate. 76 WATER FUND 77 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS WATER FUND  The total budget for the Water Fund will increase from $6,221,972 in 2022 to $6,575,217 in 2023, an increase of $353,245 or 5.7%.  The Water Fund accounts for 21.8% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs increases from $468,000 in 2022 to a budgeted total of $484,400 in 2023, an increase of $16,400 or 3.5%. Personnel costs represent 7.4% of the Water Fund’s total budget for 2023.  Capital Projects budget increases to $1,511,700 in 2023 from $1,390,000 in 2022, an increase of $121,700 or 8.8%. Capital projects budgeted in 2023 include: Ridgecrest Watermain $1,261,700 Troy/Coddington Backup Generators 250,000 The Ridgecrest project is carried over from 2022 and will utilize ARPA funding. The Troy/Coddington Backup Generators will be funded with current year revenues (Water Benefit Assessment Fee). Capital Projects represent 23% of the Water Fund’s total budget for 2023.  Contractual Services increase from $2,998,694 in 2022 to $3,293,211 in 2023, an increase of $294,517 or 9.8%. Contractual services represent 51.4% of the Water Fund’s total budget for 2023.  Equipment/Capital Outlay is budgeted for $98,000 in 2023; a decrease of $89,675 or 47.8% from the $187,675 total budgeted in 2022. Equipment/Capital Outlay represents 1.5% of the Water Fund’s total budget for 2023.  Debt Service expenditures are budgeted for $1,182,006 in 2023; an increase of $10,637 or .9% of the $1,171,369 budgeted in 2022. This represents 18.4% of the Water Fund’s total budget for 2023.  Revenue from Metered Water Sales is budgeted to increase from $3,540,000 in 2022 to $3,681,600 in 2023. Metered water sales represent 57.4% of total budgeted revenues in the Water Fund for 2023.  The Water Rate charged to Town customers will increase from $8.51/1,000 gallons in 2022 to $8.89/1,000 gallons in 2023, an increase of 4.5%. The minimum quarterly water bill for 5,000 gallons of consumption (or less) will be $44.45.  The minimum quarterly utility bill (includes water and sewer charges) will increase from $70.05 in 2022 to $73.20 in 2023, an increase of $3.15 or 4.5%.  The Water Benefit Assessment Fee will increase from $182.81/unit in 2022 to $189.47/unit in 2023. With this increase, the water benefit assessment fee is expected to generate $1,484,005 in revenue for 2023, which represents 22.6% of total budgeted revenues in the Water Fund. Revenues from the water benefit assessment fee are used to pay the annual debt service on the Town’s outstanding long-term debt for water infrastructure improvements as well as paying for Troy/Coddington Backup Generator project totaling $250,000. 78 TOWN OF ITHACA WATER FUND 2023 BUDGET APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE F1320.401 AUDITING SERVICES 10,176 10,175 10,042 3,600 7,182 7,182 TOTAL CONTRACTUAL EXPENSE 10,176 10,175 10,042 3,600 7,182 7,182 TOTAL - INDEPENDENT AUDITING 10,176 10,175 10,042 3,600 7,182 7,182 BONDS CONTRACTUAL EXPENSE F1380.400 CONTRACTUAL 1,458 1,458 50,000 0 50,000 50,000 TOTAL CONTRACTUAL EXPENSE 1,458 1,458 50,000 0 50,000 50,000 TOTAL - BONDS 1,458 1,458 50,000 0 50,000 50,000 LEGAL SERVICES CONTRACTUAL EXPENSE F1420.402 LEGAL SERVICES 15,195 15,195 8,500 2,241 8,500 8,500 TOTAL CONTRACTUAL EXPENSE 15,195 15,195 8,500 2,241 8,500 8,500 TOTAL - LEGAL SERVICES 15,195 15,195 8,500 2,241 8,500 8,500 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE F1650.415 TELEPHONE SYSTEM 12,696 12,696 8,500 6,330 6,248 6,248 TOTAL CONTRACTUAL EXPENSE 12,696 12,696 8,500 6,330 6,248 6,248 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 12,696 12,696 8,500 6,330 6,248 6,248 CENTRAL STOREROOM CONTRACTUAL EXPENSE F1660.404 GENERAL OFFICE SUPPLIES 500 360 500 82 500 500 TOTAL CONTRACTUAL EXPENSE 500 360 500 82 500 500 TOTAL - CENTRAL STOREROOM 500 360 500 82 500 500 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE F1670.405 COPIER PAPER 500 378 500 138 500 500 F1670.408 POSTAGE 200 0 200 0 200 200 F1670.437 XEROX PRINTERS/COPIERS 4,000 1,661 1,250 915 1,082 1,082 F1670.438 PRINTER/COPIER SUPPLIES 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 4,700 2,039 1,950 1,053 1,782 1,782 TOTAL - CENTRAL PRINT & MAIL 4,700 2,039 1,950 1,053 1,782 1,782 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY F1680.291 HARDWARE & EQUIPMENT 2,403 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 2,403 0 0 0 0 0 CONTRACTUAL EXPENSE F1680.400 CONTRACTUAL 12,040 10,559 5,100 2,203 12,788 12,788 F1680.415 TELEPHONE 1,125 0 0 0 1,886 1,886 F1680.491 HARDWARE & EQUIPMENT 4,255 2,463 0 0 0 0 F1680.492 SOFTWARE 2,612 2,612 2,463 1,854 3,075 3,075 F1680.494 MAINTENANCE & REPAIRS 250 0 0 0 0 0 F1680.496 INTERNET SVC/DARK FIBER 0 0 0 0 0 0 F1680.497 TOOLS & SUPPLIES 250 0 250 0 0 0 TOTAL CONTRACTUAL EXPENSE 20,532 15,634 7,813 4,057 17,749 17,749 TOTAL - INFORMATION TECHNOLOGY 20,532 15,634 7,813 4,057 17,749 17,749 EXPENDED 2023 BUDGET THRU 2022 BUDGETRECOMMENDED 2023 6/20222021 79 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 SPECIAL ITEMS CONTRACTUAL EXPENSE F1910.439 LIABILITY INSURANCE 33,000 32,606 35,000 32,603 35,000 35,000 F1910.400 OTHER GENERAL GOVERNMENT SUPPORT 200,238 218,438 218,438 F1994.400 DEPRECIATION F1990.499 CONTINGENT ACCOUNT 0 0 0 0 77,000 77,000 TOTAL CONTRACTUAL EXPENSE 33,000 32,606 235,238 32,603 330,438 330,438 TOTAL - SPECIAL ITEMS 33,000 32,606 235,238 32,603 330,438 330,438 TOTAL - GENERAL GOVERNMENT SUPPORT 98,257 90,163 322,543 49,966 422,399 422,399 HOME AND COMMUNITY SERVICES WATER ADMINISTRATION PERSONAL SERVICES F8310.100 REGULAR 46,600 44,735 48,000 22,885 49,800 49,800 F8310.106 COMPENSATED ABSENCES 0 TOTAL PERSONAL SERVICES 46,600 44,735 48,000 22,885 49,800 49,800 CONTRACTUAL EXPENSE F8310.400 CONTRACTUAL 13,083 13,083 13,000 6,739 13,000 13,000 F8310.480 WATER QUALITY MONITORING PROGRAM 21,960 21,957 22,396 22,396 22,844 22,844 TOTAL CONTRACTUAL EXPENSE 35,043 35,040 35,396 29,135 35,844 35,844 TOTAL - WATER ADMINISTRATION 81,643 79,775 83,396 52,020 85,644 85,644 TRANSMISSION / DISTRIBUTION PERSONAL SERVICES F8340.100 REGULAR 72,814 72,813 82,300 34,814 84,600 84,600 F8340.101 LABOR 94,293 87,429 160,000 48,864 165,000 165,000 F8340.102 OVERTIME 18,000 9,918 11,000 7,704 11,000 11,000 TOTAL PERSONAL SERVICES 185,107 170,160 253,300 91,382 260,600 260,600 EQUIPMENT/CAPITAL OUTLAY F8340.200 CAPITAL EQUIPMENT 5,000 4,173 82,000 0 5,000 5,000 F8340.271 HEAVY-DUTY TRUCK 79,722 0 75,947 0 33,750 33,750 F8340.272 MEDIUM-DUTY TRUCK 9,771 0 27,021 9,771 9,000 9,000 F8340.273 LIGHT-DUTY TRUCK 6,000 5,814 6,375 0 0 0 F8340.274 LOADERS & BACKHOES 0 0 41,250 0 0 0 F8340.275 EXCAVATING EQUIPMENT 10,278 10,191 12,750 0 0 0 F8340.276 PARK & TURF EQUIPMENT 2,775 1,145 2,729 2,361 5,250 5,250 F8340.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 24,000 24,000 F8340.278 SPECIALTY EQUIPMENT 0 0 24,000 0 21,000 21,000 F8340.279 MISCELLANEOUS EQUIPMENT 2,175 1,898 1,321 1,320 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 115,721 23,221 273,393 13,452 98,000 98,000 CONTRACTUAL EXPENSE F8340.400 CONTRACTUAL 2,000 33 7,000 4 2,000 2,000 F8340.403 CONSULTING SERVICES 5,000 0 0 0 0 0 F8340.410 CONFERENCES & MILEAGE 3,000 210 3,000 620 2,000 2,000 F8340.415 TELEPHONES 3,500 2,784 3,500 1,066 2,500 2,500 F8340.416 CELL PHONE REIMBURSEMENT 480 480 480 240 480 480 F8340.420 DUES & PUBLICATIONS 1,000 667 1,500 700 1,000 1,000 F8340.425 APPRENTICESHIP PROGRAM 13,750 0 0 0 F8340.440 PERSONAL PROTECTIVE EQUIPMENT 6,000 4,263 7,750 2,975 7,750 7,750 F8340.447 ELECTRICITY 71,680 71,680 70,000 39,057 75,000 75,000 F8340.450 PETROLEUM PRODUCTS 16,000 11,917 19,525 8,856 24,750 24,750 F8340.451 VEHICLE MAINTENANCE 10,000 8,163 10,000 2,910 10,000 10,000 F8340.459 TOOLS & EQUIPMENT 10,000 4,534 10,000 4,399 10,000 10,000 F8340.470 LINE REPAIRS 40,000 16,591 35,000 19,035 35,000 35,000 F8340.471 SCHEDULED LINE MAINTENANCE 45,000 41,228 40,000 16,562 50,000 50,000 F8340.475 WATER TANK MAINTENANCE 51,464 5,400 10,000 353 27,000 27,000 F8340.476 PUMP STATION MAINTENANCE 22,550 22,550 22,500 6,284 25,000 25,000 F8340.479 REFUNDS 1,500 150 0 312 1,000 1,000 F8340.488 EASEMENTS 20,000 0 3,000 0 3,000 3,000 TOTAL CONTRACTUAL EXPENSE 309,174 190,650 257,005 103,373 276,480 276,480 2023 BUDGETBUDGETEXPENDEDTHRURECOMMENDED 2022 6/2022 20232021 80 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 CAPITAL PROJECTS F8340.500 CAPITAL PROJECTS 0 0 0 0 0 0 F8340.554 CODDINGTON RD WATER MAIN 0 0 0 0 0 0 F8340.562 MURIEL STREET WATER MAIN CONSTR.0 0 0 0 0 0 F8340.563 WINTHROP DRIVE WATER MAIN CONSTR.0 0 0 0 0 0 F8340.564 SALEM DR / WINSTON DR / WINSTON CT 0 0 0 0 0 0 F8340.565 CLIFF ST / TRUMANSBRG RD / HOPKINS 650,000 427,573 124,110 87,050 0 0 F8340.566 SOUTHWOODS / CODDINGTON PRV's 1,050,000 38,156 978,700 324,096 0 0 F8340.567 TROY ROAD WATER MAIN EXTENSION 0 0 0 0 0 0 F8340.568 RIDGECREST BOOSTER PUMP / BYPASS 0 0 1,100,000 300 1,261,700 1,261,700 F8340.569 TROY/CODDINGTON GENERATOR 0 0 250,000 0 250,000 250,000 F8340.570 TROY/CODDINGTON/PEARSALL ROOF 0 0 79,877 0 0 0 TOTAL CAPITAL PROJECTS 1,700,000 465,729 2,532,687 411,446 1,511,700 1,511,700 TOTAL - TRANSMISSION / DISTRIBUTION 2,310,002 849,760 3,316,385 619,653 2,146,780 2,146,780 COMMON WATER SUPPLY CONTRACTUAL EXPENSE F8350.472 SCLIWC WATER CHARGES 2,328,750 2,294,986 2,328,750 1,159,938 2,503,488 2,503,488 F8350.473 CITY OF ITHACA WATER 35,000 31,477 35,000 7,828 35,000 35,000 F8350.474 FOREST HOME WATER 20,000 15,599 20,000 3,759 20,000 20,000 F8350.475 WATER SERVICES EXCHANGE 0 26,463 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 2,383,750 2,368,525 2,383,750 1,171,525 2,558,488 2,558,488 TOTAL - COMMON WATER SUPPLY 2,383,750 2,368,525 2,383,750 1,171,525 2,558,488 2,558,488 TOTAL - HOME AND COMMUNITY SERVICES 4,775,395 3,298,060 5,783,531 1,843,198 4,790,912 4,790,912 EMPLOYEE BENEFITS EMPLOYEE BENEFITS F9010.800 NYS RETIREMENT 34,000 16,199 30,000 7,457 36,600 36,600 F9030.800 SOCIAL SECURITY 21,500 14,792 23,100 8,392 23,800 23,800 F9040.800 WORKERS COMPENSATION 10,000 7,398 10,000 0 10,000 10,000 F9045.800 LIFE INSURANCE 550 549 500 245 500 500 F9050.800 UNEMPLOYMENT INSURANCE 1,200 0 1,300 0 1,300 1,300 F9055.800 DISABILITY INSURANCE 400 381 450 203 450 450 F9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 F9060.800 GROUP HEALTH INSURANCE 85,000 84,344 101,300 47,369 101,300 101,300 F9060.801 FLEXIBLE SPENDING PLAN 50 36 50 15 50 50 F9062.800 POST HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 152,700 123,699 166,700 63,681 174,000 174,000 DEBT SERVICE SERIAL BONDS PRINCIPAL F9710.604 BOSTWICK ROAD WATER IMPROVEMENTS 0 0 0 0 0 0 F9710.607 TRUMANSBURG ROAD WATER IMPRVMNTS 54,150 42,730 0 0 0 0 F9710.608 HANSHAW ROAD WATER IMPROVEMENTS 40,850 32,270 0 0 0 0 F9710.611 EAST SHORE DR WATER IMPROVEMENTS 93,800 83,125 0 0 0 0 F9710.617 NORTHVIEW WATER TANK REPLACEMENT 280,000 280,000 0 0 0 0 F9710.618 DANBY ROAD WATER TANK REPLACEMENT 278,000 278,000 0 0 0 0 F9710.619 DANBY ROAD WATER MAIN REPLACEMENT 146,000 146,000 0 0 0 0 F9710.620 WEST HILL/COY GLEN WATER IMPRVMNTS 100,000 100,000 95,000 95,000 95,000 95,000 F9710.623 CHRISTOPHER CIRCLE WATER TANK REPL.55,000 55,000 56,000 0 58,000 58,000 F9710.624 CODDINGTON ROAD WATER MAIN - Phase 1 77,000 77,000 79,000 0 81,000 81,000 F9710.627 SAPSUCKER WOODS WATER TANK REPL.94,000 94,000 96,000 0 99,000 99,000 F9710.628 CODDINGTON ROAD WATER MAIN - Phase 2 41,000 41,000 42,000 0 43,000 43,000 F9710.629 2018 BOND ISSUE 235,000 235,000 240,000 0 250,000 250,000 F9710.630 2020-A BOND ISSUE 0 0 112,080 112,080 F9710.630 2020-B BOND ISSUE 102,300 105,850 270,850 0 180,000 180,000 TOTAL PRINCIPAL 1,597,100 1,569,975 878,850 95,000 918,080 918,080 BUDGET THRU RECOMMENDED EXPENDED 2022 6/2022 2023 20232021 BUDGET 81 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 DEBT SERVICE SERIAL BONDS INTEREST F9710.700 BOND PREMIUM AMORTIZATION 0 -49,661 0 0 0 0 F9710.707 TRUMANSBURG ROAD WATER IMPRVMNTS 6,865 4,252 0 0 0 0 F9710.708 HANSHAW ROAD WATER IMPROVEMENTS 5,179 3,211 0 0 0 0 F9710.711 EAST SHORE DR WATER IMPROVEMENTS 34,516 52,186 0 0 0 0 F9710.717 NORTHVIEW WATER TANK REPLACEMENT 9,800 5,717 0 0 0 0 F9710.718 DANBY ROAD WATER TANK REPLACEMENT 9,738 5,680 0 0 0 0 F9710.719 DANBY ROAD WATER MAIN REPLACEMENT 4,250 2,479 0 0 0 0 F9710.720 WEST HILL/COY GLEN WATER IMPRVMNTS 8,294 8,294 5,284 3,147 3,206 3,206 F9710.723 CHRISTOPHER CIRCLE WATER TANK REPL.15,973 15,973 13,773 6,886 12,513 12,513 F9710.724 CODDINGTON ROAD WATER MAIN - Phase 1 22,501 22,501 19,421 9,711 17,644 17,644 F9710.727 SAPSUCKER WOODS WATER TANK REPL.22,530 22,138 20,650 10,325 18,730 18,730 F9710.728 CODDINGTON ROAD WATER MAIN - Phase 2 9,761 9,590 8,941 4,471 8,101 8,101 F9710.729 2018 BOND ISSUE 110,630 109,701 103,604 51,431 96,428 96,428 F9710.730 2020-A BOND ISSUE 73,565 74,996 60,054 60,054 F9710.730 2020-B BOND ISSUE 0 0 120,846 60,423 47,250 47,250 333,602 287,057 292,519 146,394 263,926 263,926 TOTAL - SERIAL BONDS 1,930,702 1,857,032 1,171,369 241,394 1,182,006 1,182,006 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS F9901.901 TRANSFER TO GENERAL FUND 224,300 194,903 0 0 0 0 F9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,234 0 5,900 5,900 F9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 229,925 199,785 6,234 0 5,900 5,900 TRANSFERS TO CAPITAL FUNDS F9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0 0 TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 229,925 199,785 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS 7,186,979 5,568,739 7,450,377 2,198,239 6,575,217 6,575,217 THRUEXPENDED RECOMMENDED 2022 6/2022 2023 BUDGET BUDGET 2021 2023 82 2023 BUDGET TOWN OF ITHACA WATER FUND SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 0 0 0 0 0 0 EQUIPMENT/CAPITAL OUTLAY 2,403 0 0 0 0 0 CONTRACTUAL SERVICES 98,257 90,163 322,543 49,966 422,399 422,399 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - GENERAL GOVERNMENT SUPPORT 100,660 90,163 322,543 49,966 422,399 422,399 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 231,707 214,895 301,300 114,267 310,400 310,400 EQUIPMENT/CAPITAL OUTLAY 115,721 23,221 273,393 13,452 98,000 98,000 CONTRACTUAL SERVICES 2,727,967 2,594,215 2,676,151 1,304,033 2,870,812 2,870,812 CAPITAL PROJECTS 1,700,000 465,729 2,532,687 411,446 1,511,700 1,511,700 TOTAL - HOME AND COMMUNITY SERVICES 4,775,395 3,298,060 5,783,531 1,843,198 4,790,912 4,790,912 EMPLOYEE BENEFITS 152,700 123,699 166,700 63,681 174,000 174,000 DEBT SERVICE 1,930,702 1,857,032 1,171,369 241,394 1,182,006 1,182,006 INTERFUND TRANSFERS 229,925 199,785 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS BY FUNCTION 7,189,382 5,568,739 7,450,377 2,198,239 6,575,217 6,575,217 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 231,707 214,895 301,300 114,267 310,400 310,400 EQUIPMENT/CAPITAL OUTLAY 118,124 23,221 273,393 13,452 98,000 98,000 CONTRACTUAL SERVICES 2,826,224 2,684,378 2,998,694 1,353,999 3,293,211 3,293,211 CAPITAL PROJECTS 1,700,000 465,729 2,532,687 411,446 1,511,700 1,511,700 EMPLOYEE BENEFITS 152,700 123,699 166,700 63,681 174,000 174,000 DEBT SERVICE 1,930,702 1,857,032 1,171,369 241,394 1,182,006 1,182,006 INTERFUND TRANSFERS 229,925 199,785 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS BY CLASS 7,189,382 5,568,739 7,450,377 2,198,239 6,575,217 6,575,217 EXPENDED BUDGET 2022 6/2022 2023 FUNCTION / CLASS DESCRIPTION BUDGET 2021 2023 THRU RECOMMENDED 83 2023 BUDGET TOWN OF ITHACA WATER FUND REVENUES: BUDGET BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2023 REAL PROPERTY TAXES F1031 WATER - AD VALOREM 12,000 13,342 13,482 13,482 13,696 13,696 F1032 WATER BENEFIT UNITS 1,370,643 1,409,742 1,451,638 1,448,895 1,484,005 1,484,005 TOTAL - REAL PROPERTY TAXES 1,382,643 1,423,084 1,465,120 1,462,377 1,497,701 1,497,701 DEPARTMENTAL INCOME F2142 METERED WATER SALES 3,389,000 3,403,552 3,540,000 1,762,192 3,681,600 3,681,600 F2143 WATER SERVICES EXCHANGE 10,000 -24,737 0 0 0 0 F2144 WATER SERVICE CHARGES 10,000 17,765 19,500 19,734 19,500 19,500 F2148 PENALTIES & ASSESSMENTS 15,000 39,318 40,000 13,032 40,000 40,000 TOTAL - DEPARTMENTAL INCOME 3,424,000 3,435,898 3,599,500 1,794,958 3,741,100 3,741,100 INTERGOVERNMENTAL CHARGES F2378 SERVICES - OTHER GOVERNMENTS 0 584 0 0 0 0 TOTAL - INTERGOVERNMENTAL CHARGES 0 584 0 0 0 0 USE OF MONEY AND PROPERTY F2401 INTEREST 15,000 7,400 8,152 3,136 44,191 44,191 TOTAL - USE OF MONEY AND PROPERTY 15,000 7,400 8,152 3,136 44,191 44,191 SALE OF PROPERTY/COMPENSATION FOR LOSS F2665 SALE OF EQUIPMENT 0 10,580 49,200 4,389 30,525 30,525 F2680 INSURANCE RECOVERIES 0 2,692 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 13,272 49,200 4,389 30,525 30,525 MISCELLANEOUS LOCAL SOURCES F2701 REFUND OF PRIOR YEARS 0 0 0 80 0 0 F2770 OTHER UNCLASSIFIED REVENUE 0 15 0 0 0 0 F2791 CORNELL - MAPLEWOOD PROJECT 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 15 0 80 0 0 INTERFUND TRANSFERS F5031/A TRANSFER FROM GENERAL 0 0 0 0 1,261,700 1,261,700 TOTAL - INTERFUND TRANSFERS 0 0 0 0 1,261,700 1,261,700 PROCEEDS OF OBLIGATIONS F5710 PROCEEDS FROM SERIAL BONDS 1,700,000 0 1,100,000 0 0 0 F5730 BOND ANTICIPATION NOTES TOTAL - PROCEEDS OF OBLIGATIONS 1,700,000 0 1,100,000 0 0 0 TOTAL REVENUES 6,521,643 4,880,253 6,221,972 3,264,940 6,575,217 6,575,217 APPROPRIATED FUND BALANCE 665,336 688,486 1,228,405 -1,066,701 0 0 TOTAL REVENUES & OTHER SOURCES 7,186,979 5,568,739 7,450,377 2,198,239 6,575,217 6,575,217 THRU RECOMMENDED THRU RECOMMENDED 2022 6/2022 20232021 84 2023 WATER FUND Public Works Line-Item Descriptions WATER ADMINISTRATION F8310.100 (Regular) $49,800 (Up from $48,000 in 2022) This line item is for the Water and Sewer Maintenance Supervisor’s salary. F8310.400 (Contractual) $13,000 (Same as 2022) This line item is for Bolton Point water administration fees. F8310.480 (Water Quality Monitoring Program) $22,844 (Up from $22,396 in 2022) This line item is for the Town’s share of annual agreement with the Community Science Institute for a county- wide program to monitor the water quality of Cayuga Lake and surrounding creeks. WATER (TRANSMISSION/DISTRIBUTION) F8340.100 (Regular) $84,600 (Up from $82,300 in 2022) This line item is for one Engineering Technician and the Maintenance Worker’s salaries. F8340.101 (Highway Labor) $165,000 (Up from $160,000 in 2022) This line item is for the Public Works employees when they work on water maintenance, water main breaks, and other water projects. F8340.102 (Overtime) $11,000 (Same as 2022) This line item is for the Public Works employees who may be called to work on a water break after regular hours, etc. F8340.200 (Capital Equipment) $5,000 (Down from $82,000 in 2022) This line item is for unforeseen items that may be needed and for drone insurance ($200). F8340.2XX (Large Equipment/Capital Outlay) $93,000 (Down from $105,675 in 2022) A portion (15%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to the Water Fund. In 2023, we will use a 50/20/15/10/5 split between DB (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management). Budgeted replacements for 2023 include: YEAR ORIGINAL REP LACEM ENT W ATER PURCHASED COST COST F8340 REPLACEMENT EQUIPMENT Dump Truck 14 2015 114,876$ 225,000$ 33,750$ F350 4x4 Super Cab 63 2016 41,485 60,000 9,000$ Turf Mower w/ Deck 51 2020 15,109 35,000 5,250$ Roadwide Tractor Mower 54 2013 77,420 160,000 24,000$ Shoulder/Widener Machine 73 1196 2,300 140,000 21,000$ Total - Water Fund 620,000$ 93,000$ CAPITAL EQUIPMENT Total for Vehicle and Equipment Replacements charged to the Water Fund in 2023 is $93,000. An additional $5,000 is budgeted for unforeseen maintenance needs and drone insurance. F8340.400 (Contractual/Consulting) $2,000 (Down from $7,000 in 2022) This line item is used to purchase miscellaneous parts, supplies, etc. for water projects. 85 F8340.410 (Conferences & Mileage) $2,000 (Down from $3,000 in 2022) This line item is for conferences, training, and mileage to those conferences and training. This can be used in conjunction with Storm Water Management training. F8340.415 (Telephones) $2,500 (Down from $3,500 2022) This line item should be used for half the charges to the Water and Sewer Maintenance Supervisor’s cellular phone and the phone company for Woolf Lane Pump Station. F8340.416 (Cell Phone Reimbursement) $480 (Same as 2022) This line item is for quarterly cell phone reimbursement for one (1) of the two (2) Engineering Techs now budgeted in Water and Sewer Funds. F8340.420 (Dues & Publications) $1,000 (Down from $1,500 in 2022) This is for dues & publications. This includes the dues to American Water Works Association. F8340.425 (Apprenticeship Program) $0 (Down from $13,750 in 2022) Previously budgeted in A1430, this is a joint project with the County and City to rotate Public Works apprentices through the three entities to give them a broad range of experience. Program discontinued indefinitely. F8340.440 (Personal Protective Equipment) $7,750 (Same as 2022) This line item is for all safety equipment (earplugs, gloves, safety glasses, etc) including safety-toed shoe and rain boot allowance, prescription safety glasses, clothing allowance at a 13% split. Additional items may be purchased that are specific to water maintenance. F8340.447 (Electricity) $70,000 (Same as 2022) This line item is for electric to pump stations, plus 35% of renewable energy credits (est. at $1,950). This line item will include utilities for a new gas service on the Ridgecrest Booster Pump Bldg. F8340.450 (Petroleum Products) $24,750 (Up from $19,525 in 2022) This line item is for fuel charges. We will charge 11% of all invoices for diesel fuel and gasoline to this line. F8340.451 (Vehicle Maintenance) $10,000 (Same as 2022) This line item is for vehicle maintenance. We split all invoices over $300 between A7110 (13%), DA5130 (7%), DB5130 (63%), F8340 (7%), and G8120 (10%). Engineering, Planning, and Zoning will be charged directly for vehicle maintenance. F8340.459 (Tools & Equipment) $10,000 (Same as 2022) This line item is for small tools and equipment such as trash pumps for water truck, hand-tamp, etc. Invoices over $300 may be split between accounts as appropriate. F8340.470 (Emergency Repairs to Water Lines) $35,000 (Same as 2022) This line item is for purchasing parts, materials, supplies, and hydroseeding supplies for water lines due to emergency water line repairs. Includes 45% of #1 washed stone. F8340.471 (Scheduled Line Maintenance) $50,000 (Up from $40,000 in 2022) This line item is water line maintenance repairs and preventative maintenance repairs, such as valve box repairs, hydrant repairs and replacements, valve repairs and replacements, and hydroseeding supplies. Includes 55% of #1 washed stone. F8340.475 (Water Tanks Maintenance) $27,000 (Up from $10,000 in 2022) This line item is for purchasing of materials to maintain water tanks. This would include fencing, tank cleaning, lift rental, and replacing plantings at water tank sites. Includes Troy Tank Panel Replacement for $17,000. F8340.476 (Pump Stations Maintenance) $25,000 (Up from $22,500 in 2022) This line item is used for purchases associated with water tank pump stations for maintenance of the pump stations ($9,900). We will purchase a WEG cabinet ($4,000). Two pump station needs door replaced. This line is also for replacing plantings at water pump stations. F8340.488 (Easements) $3,000 (Same as 2022) This line item is for establishing and recording easements for water infrastructure not associated with a specific project. 86 F8340.568 - CAPITAL PROJECT – Ridgecrest Booster Pump and 12” DIP Watermain Bypass $1,261,700 This project will include the installation of a Booster Pump Station, installation of 1600 LF 12” DIP watermain bypass line down Ridgecrest Rd, and replacement/relocation of water services throughout the project area. The estimated cost of this project is $1,261,700, which will also be funded by ARPA funds. F8340.569 - CAPITAL PROJECT – Troy/Coddington Pump Station Backup Generators $250,000 Installation of gas-fired backup generators at the Troy Rd. and Coddington Rd. Water Pump Stations that did not get completed in 2022. COMMON WATER SUPPLY F8350.472 (SCLIWC Water Charges) $2,503,488 (Up from $2,328,750 in 2022) This line item is to pay SCLIWC for potable water we resell to Town residents/customers. SCLIWC will increase the water charge by 4.50%, from $5.77/1000 gallons in 2022 to $6.03/1000 gallons in 2023. F8350.473 (City of Ithaca) $35,000 (Same as 2022) This line item is to pay the City of Ithaca for water we resell to Town residents/customers. F8350.474 (Forest Home) $20,000 (Same as 2022) This line item is to pay Cornell University for water we resell to Town residents/customers. 87 SEWER FUND 88 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS SEWER FUND  The total budget for the Sewer Fund will increase from $3,918,698 in 2022 to $4,975,753 in 2023, an increase of $1,057,055 or 27%. This increase is largely due to a $1,250,000 capital project for the Forest Home Pump Station that is carried forward from 2022 (originally budgeted at $450,000).  The Sewer Fund accounts for 16.5% of the total 2023 Ithaca Town Budget.  The budgeted total for Personnel Costs increases from $367,350 in 2022 to a budgeted total of $383,250 in 2023, an increase of $15,900 or 4.3%. Personnel costs represent 7.7% of the Sewer Fund’s total budget for 2023.  Capital Projects are budgeted at $1,550,000 in 2023, an increase of $713,795 over the $836,205 budgeted in 2022. Capital projects budgeted for 2023 include: Sewer Rehabilitation (incl. Manholes) $ 300,000 Forest Home Pump Station & Forcemain 1,250,000 Sewer rehabilitation will be financed with current year revenues and Forest Home Pump Station & Forcemain will be funded with $385,372 in available ARPA funding and $864,628 in BANs. Capital Projects represent 31.2% of the Sewer Fund’s total budget for 2023.  Contractual Services increase from $2,623,459 in 2022 to $2,944,603 in 2023, an increase of $321,144 or 12.2% from the prior year. - $1,400,369 is budgeted for the treatment of sewage at the Ithaca Area Waste Water Treatment Facility. This is a $369 increase over the prior year. - $661,462 is budgeted for the Town’s share of debt service payments for the Ithaca Area Waste Water Treatment Facility. This is a $111,462 increase to the $550,000 budgeted in 2022. - $287,500 is budgeted for the transmission and treatment of sewage at the Village of Cayuga Heights sewage treatment plant. This is a $37,500 increase to the $250,000 budgeted in 2022. Contractual services represent 59.2% of the Sewer Fund’s total budget for 2023.  Equipment/Capital Outlay is budgeted for $92,000 in 2023; an increase of $6,550 or 7.7% from the $85,450 total budgeted in 2022. Equipment/Capital Outlay represents 1.8% of the Sewer Fund’s total budget for 2023.  Revenue from Sewer Rents is budgeted at $2,946,959 in 2023. Sewer rents represent 59.2% of total budgeted revenues in the Sewer Fund.  The Sewer Rents charged to Town customers will increase from $5.50/1,000 gallons in 2022 to $5.75/1,000 gallons in 2023, an increase of 4.5%. The minimum quarterly sewer bill for 5,000 gallons of consumption (or less) will be $28.75.  The minimum quarterly utility bill (includes water and sewer charges) will increase from $70.05 in 2022 to $73.20 in 2023, an increase of $3.15 or 4.5%.  The Sewer Benefit Assessment Fee will increase from $75.41/unit in 2022 to $89.00/unit in 2023. With this increase, the sewer benefit assessment fee is expected to generate $664,358 in revenue for 2023, which represents 13.4% of total budgeted revenues in the Sewer Fund. Revenues from the sewer benefit assessment fee are used to pay the annual debt service on the Town’s share of outstanding long-term debt for improvements at the Ithaca Area Waste Water Treatment Facility. 89 TOWN OF ITHACA SEWER FUND 2023 BUDGET APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE G1320.401 AUDITING SERVICES 4,500 4,499 3,500 1,200 5,622 5,622 TOTAL CONTRACTUAL EXPENSE 4,500 4,499 3,500 1,200 5,622 5,622 TOTAL - INDEPENDENT AUDITING 4,500 4,499 3,500 1,200 5,622 5,622 LEGAL SERVICES CONTRACTUAL EXPENSE G1420.402 LEGAL SERVICES 10,553 10,553 3,000 1,566 6,000 6,000 TOTAL CONTRACTUAL EXPENSE 10,553 10,553 3,000 1,566 6,000 6,000 TOTAL - LEGAL SERVICES 10,553 10,553 3,000 1,566 6,000 6,000 CENTRAL COMMUNICATIONS SYSTEMS CONTRACTUAL EXPENSE G1650.415 TELEPHONE SYSTEM 12,696 12,695 8,500 5,632 3,749 3,749 TOTAL CONTRACTUAL EXPENSE 12,696 12,695 8,500 5,632 3,749 3,749 TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 12,696 12,695 8,500 5,632 3,749 3,749 CENTRAL STOREROOM CONTRACTUAL EXPENSE G1660.404 GENERAL OFFICE SUPPLIES 500 360 500 82 500 500 TOTAL CONTRACTUAL EXPENSE 500 360 500 82 500 500 TOTAL - CENTRAL STOREROOM 500 360 500 82 500 500 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE G1670.405 COPIER PAPER 500 378 500 138 500 500 G1670.408 POSTAGE 200 0 200 3 200 200 G1670.437 XEROX PRINTERS/COPIERS 4,000 1,661 1,250 915 649 649 TOTAL CONTRACTUAL EXPENSE 4,700 2,039 1,950 1,056 1,349 1,349 TOTAL - CENTRAL PRINT & MAIL 4,700 2,039 1,950 1,056 1,349 1,349 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY G1680.291 HARDWARE & EQUIPMENT 2,403 0 0 0 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 2,403 0 0 0 0 0 CONTRACTUAL EXPENSE G1680.400 CONTRACTUAL 12,040 10,548 0 2,203 9,901 9,901 G1680.415 TELEPHONE 0 0 0 0 1,132 1,132 G1680.490 NETWORK SUPPORT 1,125 0 0 0 0 0 G1680.491 HARDWARE & EQUIPMENT 7,255 2,463 0 0 0 0 G1680.492 SOFTWARE 2,612 2,612 2,463 1,854 1,845 1,845 G1680.494 MAINTENANCE & REPAIRS 250 0 0 0 0 0 G1680.496 INTERNET SVC/DARK FIBER 0 0 0 0 0 0 G1680.497 TOOLS & SUPPLIES 250 0 250 0 0 0 TOTAL CONTRACTUAL EXPENSE 23,532 15,623 2,713 4,057 12,878 12,878 TOTAL - INFORMATION TECHNOLOGY 25,935 15,623 2,713 4,057 12,878 12,878 SPECIAL ITEMS CONTRACTUAL EXPENSE G1910.439 LIABILITY INSURANCE 15,693 15,692 15,000 19,372 20,000 20,000 G1989.400 OTHER GENERAL GOVERNMENT SUPPORT 187,366 0 204,291 204,291 G1990.499 CONTINGENCY ACCOUNT 65,453 65,453 TOTAL CONTRACTUAL EXPENSE 15,693 15,692 202,366 19,372 289,744 289,744 TOTAL - SPECIAL ITEMS 15,693 15,692 202,366 19,372 289,744 289,744 TOTAL - GENERAL GOVERNMENT SUPPORT 74,577 61,461 222,529 32,965 319,842 319,842 BUDGET 2022 EXPENDED THRU 2021 6/2022 BUDGET 2023 RECOMMENDED 2023 90 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 HOME AND COMMUNITY SERVICES SEWER ADMINISTRATION PERSONAL SERVICES G8110.100 REGULAR 31,100 19,026 31,900 13,854 33,200 33,200 TOTAL PERSONAL SERVICES 31,100 19,026 31,900 13,854 33,200 33,200 CONTRACTUAL EXPENSE G8110.400 CONTRACTUAL 2,000 1,596 2,000 874 2,000 2,000 TOTAL CONTRACTUAL EXPENSE 2,000 1,596 2,000 874 2,000 2,000 TOTAL - SEWER ADMINISTRATION 33,100 20,622 33,900 14,728 35,200 35,200 SANITARY SEWERS PERSONAL SERVICES G8120.100 REGULAR 68,358 78,855 80,900 36,137 84,100 84,100 G8120.101 REGULAR 80,304 73,218 127,000 27,755 127,000 127,000 G8120.102 OVERTIME 5,183 4,139 6,000 1,450 6,000 6,000 TOTAL PERSONAL SERVICES 153,845 156,212 213,900 65,342 217,100 217,100 EQUIPMENT/CAPITAL OUTLAY G8120.200 CAPITAL EQUIPMENT 5,000 0 15,000 0 30,000 30,000 G8120.270 VEHICLES / VANS 0 0 0 0 0 0 G8120.271 HEAVY-DUTY TRUCK 53,148 0 50,631 0 22,500 22,500 G8120.272 MEDIUM-DUTY TRUCK 6,514 0 18,014 6,514 6,000 6,000 G8120.273 LIGHT-DUTY TRUCK 3,986 3,876 4,250 0 0 0 G8120.274 LOADERS & BACKHOES 0 0 27,500 0 0 0 G8120.275 EXCAVATING EQUIPMENT 6,852 6,794 8,500 0 0 0 G8120.276 PARK & TURF EQUIPMENT 1,850 764 1,812 1,574 3,500 3,500 G8120.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 16,000 16,000 G8120.278 SPECIALTY EQUIPMENT 0 0 16,000 0 14,000 14,000 G8120.279 MISCELLANEOUS EQUIPMENT 1,450 1,265 888 880 0 0 TOTAL EQUIPMENT/CAPITAL OUTLAY 78,800 12,699 142,595 8,968 92,000 92,000 CONTRACTUAL EXPENSE G8120.400 CONTRACTUAL/CONSULTING 16,000 2,704 20,000 0 100,000 100,000 G8120.403 CONSULTING SERVICES 47,355 5,645 0 0 0 0 G8120.410 CONFERENCES & MILEAGE 3,000 185 3,000 100 2,000 2,000 G8120.415 TELEPHONES 3,500 2,602 3,500 2,973 5,500 5,500 G8120.416 CELL PHONE REIMBURSEMENT 360 360 480 240 480 480 G8120.420 DUES & PUBLICATIONS 1,000 605 1,200 500 1,200 1,200 G8120.425 APPRENTICESHIP PROGRAM 0 0 13,750 0 0 0 G8120.440 PERSONAL PROTECTIVE EQUIPMENT 6,000 3,491 8,250 2,473 8,250 8,250 G8120.447 ELECTRICITY 12,500 11,802 12,500 4,900 12,500 12,500 G8120.450 PETROLEUM PRODUCTS 15,500 10,834 17,750 8,051 22,500 22,500 G8120.451 VEHICLE MAINTENANCE 15,000 11,662 15,000 4,158 15,000 15,000 G8120.459 TOOLS & EQUIPMENT 5,500 4,964 5,500 5,995 7,000 7,000 G8120.470 REPAIRS & MAINTENANCE 45,000 25,114 40,000 6,695 40,000 40,000 G8120.474 VCH SEWER TRANSMISSION 250,438 250,437 250,000 118,888 287,500 287,500 G8120.476 PUMP STATION MAINTENANCE 40,000 12,769 40,000 1,125 40,000 40,000 G8120.479 REFUNDS 1,000 124 0 625 1,000 1,000 G8120.488 EASEMENTS 10,000 0 3,000 0 3,000 3,000 TOTAL CONTRACTUAL EXPENSE 472,153 343,298 433,930 156,723 545,930 545,930 CAPITAL PROJECTS G8120.562 ABANDON PUMP STATION 0 0 0 0 0 0 G8120.563 LAKE STREET METER STATION 0 0 0 0 0 0 G8120.564 SEWER REHABILITATION 492,567 467,812 300,000 0 300,000 300,000 G8120.5** FOREST HOME PUMP STATION REBUILD 0 0 450,000 0 1,250,000 1,250,000 TOTAL CAPITAL PROJECTS 492,567 467,812 750,000 0 1,550,000 1,550,000 TOTAL - SANITARY SEWERS 1,197,365 980,021 1,540,425 231,033 2,405,030 2,405,030 2023 BUDGETEXPENDED THRU 2021 6/2022 RECOMMENDED BUDGET 20232022 91 APPROPRIATIONS: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 JOINT SEWER PROJECT CONTRACTUAL EXPENSE G8150.471 JOINT SEWER TRANSMISSION 25,000 13,965 15,000 0 15,000 15,000 G8150.472 SEWAGE TREATMENT CHARGE 1,300,000 1,231,247 1,400,000 709,207 1,400,369 1,400,369 G8150.473 IAWWTP IMPROVEMENT BONDS 495,797 469,869 550,000 0 661,462 661,462 TOTAL CONTRACTUAL EXPENSE 1,820,797 1,715,081 1,965,000 709,207 2,076,831 2,076,831 CAPITAL PROJECTS G8150.522 IAWWTP "SJC" CAPITAL PROJECTS 1,144,642 1,144,642 86,205 0 0 0 G8150.523 IAWWTP IMPROVEMENT GRANT 0 0 0 0 0 0 G8150.561 JOINTLY OWNED INTERCEPTORS 0 0 0 0 0 0 TOTAL CAPITAL PROJECTS 1,144,642 1,144,642 86,205 0 0 0 TOTAL - JOINT SEWER PROJECT 2,965,439 2,859,723 2,051,205 709,207 2,076,831 2,076,831 TOTAL - HOME AND COMMUNITY SERVICES 4,195,904 3,860,366 3,625,530 954,968 4,517,061 4,517,061 EMPLOYEE BENEFITS EMPLOYEE BENEFITS G9010.800 NYS RETIREMENT 19,500 12,119 25,000 5,179 32,600 32,600 G9030.800 SOCIAL SECURITY 15,500 11,991 15,500 5,951 19,300 19,300 G9040.800 WORKERS COMPENSATION 8,500 5,686 8,500 0 8,500 8,500 G9045.800 LIFE INSURANCE 386 386 350 249 350 350 G9050.800 UNEMPLOYMENT INSURANCE 700 0 1,000 0 1,000 1,000 G9055.800 DISABILITY INSURANCE 300 267 350 172 350 350 G9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0 0 G9060.800 GROUP HEALTH INSURANCE 48,171 48,170 70,800 32,854 70,800 70,800 G9060.801 FLEXIBLE SPENDING PLAN 50 36 50 15 50 50 G9062.800 POST HEALTH INSURANCE 0 0 0 0 0 0 TOTAL - EMPLOYEE BENEFITS 93,107 78,655 121,550 44,420 132,950 132,950 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS G9901.901 TRANSFER TO GENERAL FUND 190,300 182,385 0 0 0 0 G9901.904 TRANSFER TO RISK RETENTION FUND 5,625 4,882 6,234 0 5,900 5,900 G9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 195,925 187,267 6,234 0 5,900 5,900 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 195,925 187,267 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS 4,559,513 4,187,749 3,975,843 1,032,353 4,975,753 4,975,753 RECOMMENDEDTHRU BUDGETEXPENDEDBUDGET 20232022 20232021 6/2022 92 TOWN OF ITHACA SEWER FUND 2023 BUDGET SUMMARY OF APPROPRIATIONS: BUDGET 2021 TOTAL APPROPRIATIONS BY FUNCTION: GENERAL GOVERNMENT SUPPORT PERSONAL SERVICES 0 0 0 0 0 0 EQUIPMENT/CAPITAL OUTLAY 2,403 0 0 0 0 0 CONTRACTUAL SERVICES 72,174 61,461 222,529 32,965 319,842 319,842 CAPITAL PROJECTS 0 0 0 0 0 0 TOTAL - GENERAL GOVERNMENT SUPPORT 74,577 61,461 222,529 32,965 319,842 319,842 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 184,945 175,238 245,800 79,196 250,300 250,300 EQUIPMENT/CAPITAL OUTLAY 78,800 12,699 142,595 8,968 92,000 92,000 CONTRACTUAL SERVICES 2,294,950 2,059,975 2,400,930 866,804 2,624,761 2,624,761 CAPITAL PROJECTS 1,637,209 1,612,454 836,205 0 1,550,000 1,550,000 TOTAL - HOME AND COMMUNITY SERVICES 4,195,904 3,860,366 3,625,530 954,968 4,517,061 4,517,061 EMPLOYEE BENEFITS 93,107 78,655 121,550 44,420 132,950 132,950 INTERFUND TRANSFERS 195,925 187,267 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS BY FUNCTION 4,559,513 4,187,749 3,975,843 1,032,353 4,975,753 4,975,753 TOTAL APPROPRIATIONS BY CLASS: PERSONAL SERVICES 184,945 175,238 245,800 79,196 250,300 250,300 EQUIPMENT/CAPITAL OUTLAY 81,203 12,699 142,595 8,968 92,000 92,000 CONTRACTUAL SERVICES 2,367,124 2,121,436 2,623,459 899,769 2,944,603 2,944,603 CAPITAL PROJECTS 1,637,209 1,612,454 836,205 0 1,550,000 1,550,000 EMPLOYEE BENEFITS 93,107 78,655 121,550 44,420 132,950 132,950 INTERFUND TRANSFERS 195,925 187,267 6,234 0 5,900 5,900 TOTAL APPROPRIATIONS BY CLASS 4,559,513 4,187,749 3,975,843 1,032,353 4,975,753 4,975,753 FUNCTION / CLASS DESCRIPTION RECOMMENDED 2023 BUDGET 2022 BUDGET 2023 THRU 2021 6/2022 EXPENDED 93 TOWN OF ITHACA SEWER FUND 2023 BUDGET REVENUES: BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 REAL PROPERTY TAXES G1030 SEWER BENEFIT UNITS 518,289 531,055 571,396 571,396 664,358 664,358 G1032 SEWER - AD VALOREM 14,000 14,735 14,846 13,863 15,137 15,137 TOTAL - REAL PROPERTY TAXES 532,289 545,790 586,242 585,259 679,495 679,495 DEPARTMENTAL INCOME G2120 SEWER RENTS 2,078,812 2,015,798 2,078,812 1,052,761 2,172,359 2,172,359 G2121 SEWER RENTS - CORNELL UNIVERSITY 719,836 779,798 720,000 360,795 752,400 752,400 G2122 SEWER RENTS - TOWN OF DRYDEN 3,500 2,954 3,500 0 4,200 4,200 G2123 SEWER RENTS - VILG OF CAYUGA HTS 72,731 78,415 0 0 0 0 G2128 PENALTIES & ASSESSMENTS 10,000 23,226 18,000 7,651 18,000 18,000 TOTAL - DEPARTMENTAL INCOME 2,884,879 2,900,191 2,820,312 1,421,207 2,946,959 2,946,959 INTERGOVERNMENTAL CHARGES G2374 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0 0 TOTAL - INTERGOVERNMENTAL CHARGES 0 0 0 0 0 0 USE OF MONEY AND PROPERTY G2401 INTEREST 15,000 9,109 15,000 2,562 78,949 78,949 TOTAL - USE OF MONEY AND PROPERTY 15,000 9,109 15,000 2,562 78,949 78,949 SALE OF PROPERTY/COMPENSATION FOR LOSS G2665 SALE OF EQUIPMENT 0 22,413 32,800 2,926 20,350 20,350 G2680 INSURANCE RECOVERIES 0 2,497 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 24,910 32,800 2,926 20,350 20,350 MISCELLANEOUS LOCAL SOURCES G2701 REFUND OF PRIOR YEARS 0 0 0 2,574 0 0 G2770 OTHER UNCLASSIFIED REVENUE 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 2,574 0 0 STATE AID G3990 STATE AID - SEWER 0 0 0 0 0 0 TOTAL - STATE AID 0 0 0 0 0 0 FEDERAL AID F4889 FEDERAL AID - ARPA 0 0 0 0 0 0 TOTAL - STATE AID 0 0 0 0 0 0 INTERFUND TRANSFERS G5031/A TRANSFER FROM GENERAL 0 0 0 0 385,372 385,372 TOTAL - INTERFUND TRANSFERS 0 0 0 0 385,372 385,372 PROCEEDS OF OBLIGATIONS G5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0 0 G5730 BOND ANTICIPATION NOTES 0 0 0 0 864,628 864,628 TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 864,628 864,628 TOTAL REVENUES 3,432,168 3,480,000 3,454,354 2,014,528 4,975,753 4,975,753 APPROPRIATED FUND BALANCE 1,127,345 707,749 521,489 -982,175 0 0 TOTAL REVENUES & OTHER SOURCES 4,559,513 4,187,749 3,975,843 1,032,353 4,975,753 4,975,753 EXPENDED BUDGET 2023 RECOMMENDED 20232022 BUDGET THRU 2021 6/2022 94 2023 SEWER FUND Public Works Line-Item Descriptions SEWER—ADMINISTRATION G8110.100 (Regular) $33,200 (Up from $31,900 in 2022) This line item is for the Water and Sewer Maintenance Supervisor’s salary. G8110.400 (Contractual) $2,000 (Same as 2022) This line item is for Bolton Point sewer administration fees. SANITARY SEWERS G8120.100 (Regular) $84,100 (Up from $80,900 in 2022) This line item is for one Engineering Technician and the Maintenance Worker’s salaries. G8120.101 (Highway Labor) $127,000 (Same as 2022) This line item is for the Public Works employees who work on sewer maintenance and other sewer projects. This is for regular time only. G8120.102 (Overtime) $6,000 (Same as 2022) This line item is for the Public Works employees that work overtime due to a sewer blockage, repairs to pump stations, or other emergencies. G8120.200 (Capital Equipment) $30,000 (Up from $15,000 in 2022) In 2023, we will purchase a skid steer easement machine attachment for $24,000. The balance will be for unforeseen items that may be needed. G8120.2XX (Large Equipment/Capital Outlay) $62,000 (Down from $73,800 2022) A portion (10%) of the purchase of vehicles and equipment for the Public Works Department’s use are charged to the Sewer Fund. In 2023, we will use a 50/20/15/10/5 split between DB (Highway), A (Parks), F (Water), G (Sewer), A (Storm Water Management). Budgeted replacements for 2023 include: YEAR ORIGINAL REP LACEM ENT SEWER PURCHASED COST COST G8120 REPLACEMENT EQUIPMENT -$ Dump Truck 14 2015 114,876$ 225,000$ 22,500$ F350 4x4 Super Cab 63 2016 41,485 60,000 6,000$ Turf Mower w/ Deck 51 2020 15,109 35,000 3,500$ Roadwide Tractor Mower 54 2013 77,420 160,000 16,000$ Shoulder/Widener Machine 73 1196 2,300 140,000 14,000$ -$ Total - Sewer Fund 620,000$ 62,000$ CAPITAL EQUIPMENT Total for Vehicle and Equipment Replacements charged to the Sewer Fund in 2023 is $62,000, plus $24,000 from Capital Equipment for the skid steer attachment for a total of $86,000. An additional $6,000 is budgeted for unforeseen sewer maintenance needs. G8120.400 (Contractual/Consulting) $100,000 (Up from $20,000 in 2022) This line item is used to purchase miscellaneous parts, supplies, etc. for sewer projects ($2,000). This will also cover camera work done for pipe condition inspections ($5,000). UDig NY Subscription ($3,000). Northeast I&I Study ($80,000). Northeast I&I Study to analyze and locate areas of deficiencies. G8120.410 (Conference & Mileage) $2,000 (Down from $3,000 in 2022) This line item is for conferences, training, and mileage to those conferences and training. This can be used in conjunction with Storm Water Management training. G8120.415 (Telephones) $5,500 (Up from $3,500 in 2022) This line item should be used for half the charges to the Water and Sewer Maintenance Supervisor’s cellular phone and the Omni Guard Dog Subscription ($2,000) wireless monitoring for 3-9 Stations. 95 G8120.416 (Cell Phone Reimbursement) $480 (Same as 2022) This line item is for quarterly cellphone reimbursement for one (1) of the two (2) Engineering Techs now budgeted in Water and Sewer Funds. G8120.420 (Dues & Publications) $1,200 (Same as 2022) This is for dues and publications. Sewer Vac Truck Waste Permit ($500). STBOA Memberships ($70). G8120.425 (Apprenticeship Program) $0 (Down from $13,750 in 2022) Previously budgeted in A1430, this is a joint project with the County and City to rotate Public Works apprentices through the three entities to give them a broad range of experience. Program discontinued indefinitely. G8120.440 (Personal Protective Equipment) $8,250 (Same as 2022) This line item is for all safety equipment (earplugs, gloves, safety glasses, etc) including safety-toed shoe and rain boot allowance, prescription safety glasses, clothing allowance at a 10% split. Additional items may be purchased that are specific to sewer maintenance. G8120.447 (Electricity) $12,500 (Same as 2022) This line item is for electric to pump stations, plus 7.5% of renewable energy credits (est. $400). G8120.450 (Petroleum Products) $22,500 (Up from $17,750 in 2022) This line item is for fuel charges. We will charge 10% of all invoices for diesel fuel and gasoline to this line. G8120.451 (Vehicle Maintenance) $15,000 (Same as 2022) This line item is for vehicle maintenance. We split all invoices over $300 between A7110 (13%), DA5130 (7%), DB5130 (63%), F8340 (7%), and G8120 (10%). Engineering, Planning, and Zoning will be charged directly for vehicle maintenance. G8120.459 (Tools and Equipment) $7,000 (Up from $5,500 in 2022) This line item is for tools and small equipment purchases such as: Root cutter, etc. Invoices over $300 may be split between accounts as appropriate. G8120.470 (Repairs and Maintenance) $40,000 (Same as 2022) This line item is for purchasing tools, parts, materials, and supply for sewer lines, manholes, etc. repairs. G8120.474 (Village of Cayuga Heights Sewer Transmission) $287,500 (Up from $250,000 2022) This line item is to pay for the transmission and treatment of sewage which flows to the Cayuga Heights Wastewater Treatment Plant. The rate VCH charges the Town will increase 15.4% from $5.20/1,000 gallons to $6.00/1,000 gallons. G8120.476 (Pump Station Maintenance) $40,000 (Same as 2022) This line item is used for purchases associated with sewer tank pump stations maintenance. This line is also for replacing plantings at sewer pump stations. G8120.488 (Easements) $3,000 (Same as 2022) This line item is for establishing and recording easements for sewer infrastructure not associated with a specific project. G8120.564 - CAPITAL PROJECT - Sewer Lining and Manhole Rehabilitation $300,000 (Same as 2022) This is an on-going maintenance project to eliminate water infiltration and reduce blockages in sewer mains, manholes, force-mains, and pump-stations. Selected infrastructure will first be analyzed/inspected and repaired utilizing numerous technologies. This project is estimated to cost $300,000 and will be funded from current year revenues. G8120.XXX - CAPITAL PROJECT – Forest Home Pump Station #1/Forcemain Rebuild $1,250,000 This is part two of the ongoing Forest Home Pump Station #1 review, design, and reconstruction project. Project will consist of reconstruction of entire pump station and force-main (or portions thereof) based upon results of the engineering analysis performed in 2022. ARPA funding and BANs. JOINT SEWER PROJECT G8150.471 (Joint Sewer Transmission) $ 15,000 (Same as 2022) This line item pays for the Town portion of operating and maintenance expenses for jointly-owned interceptor sewers we share with the City of Ithaca. 96 G8150.472 (Sewage Treatment Charge) $1,400,369 (Up from $1,400,000 in 2022) This line item is to pay for the treatment of sewage which flows to the Ithaca Area Wastewater Treatment Facility. G8150.473 (IAWWTF Improvement Bonds) $661,462 (Up from $550,000 in 2022) This line item is used to pay the Town’s share of principal and interest on long-term bonds issued by the City of Ithaca to provide funding for improvements at the Ithaca Area Wastewater Treatment Facility. G8150.522 (IAWWTP “SJC” Capital Projects) $0 (Down from $86,205 in 2022) This represents projects jointly funded with the City of Ithaca. 97 RISK RETENTION FUND 98 TOWN OF ITHACA RISK RETENTION FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 HEALTH & WELLNESS WELLNESS / HEALTH CONTRACTUAL EXPENSE R4510.400 CONTRACTUAL SERVICES 3,500 4,805 4,000 313 4,000 4,000 R4510.410 EMPLOYEE EDUCATION & TRAINING 3,000 3,518 3,500 2,409 3,500 3,500 R4510.425 WELLNESS PROGRAMS 26,000 19,990 26,000 1,615 26,000 26,000 R4510.426 HOSPITAL & MEDICAL BILLS 500 115 500 0 500 500 R4510.451 CLAIMS & REPAIRS 2,500 280 2,500 0 2,500 2,500 TOTAL CONTRACTUAL EXPENSE 35,500 28,708 36,500 4,337 36,500 36,500 TOTAL - WELLNESS / HEALTH 35,500 28,708 36,500 4,337 36,500 36,500 EMPLOYEE BENEFITS R9030.800 MEDICARE 0 1,355 1,500 0 1,500 1,500 TOTAL - EMPLOYEE BENEFITS 0 1,355 1,500 0 1,500 1,500 TOTAL APPROPRIATIONS 35,500 30,063 38,000 4,337 38,000 38,000 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 USE OF MONEY AND PROPERTY R2401 INTEREST & EARNINGS 1,750 660 600 151 2,600 2,600 TOTAL - USE OF MONEY AND PROPERTY 1,750 660 600 151 2,600 2,600 SALE OF PROPERTY/COMPENSATION FOR LOSS R2680 INSURANCE RECOVIERIES 0 0 0 0 0 0 TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 0 0 0 0 0 MISCELLANEOUS LOCAL SOURCES R2701 REFUND PRIOR YEARS EXPENSES 0 200 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 200 0 0 0 0 INTERFUND TRANSFERS R5031/A GENERAL TOWNWIDE FUND 5,625 4,882 6,233 0 5,900 5,900 R5031/B GENERAL PART-TOWN FUND 5,625 4,882 6,233 0 5,900 5,900 R5031/DA HIGHWAY TOWNWIDE FUND 5,625 4,882 6,233 0 5,900 5,900 R5031/DB HIGHWAY PART-TOWN FUND 5,625 4,882 6,233 0 5,900 5,900 R5031/F WATER FUND 5,625 4,882 6,234 0 5,900 5,900 R5031/G SEWER FUND 5,625 4,882 6,234 0 5,900 5,900 TOTAL - INTERFUND TRANSFERS 33,750 29,292 37,400 0 35,400 35,400 TOTAL REVENUES 35,500 30,152 38,000 151 38,000 38,000 APPROPRIATED FUND BALANCE 0 -89 0 4,186 0 0 TOTAL REVENUES & OTHER SOURCES 35,500 30,063 38,000 4,337 38,000 38,000 BUDGET 2022 BUDGETRECOMMENDED 2023 RECOMMENDED 2023 BUDGETBUDGET 202320232022 99 FIRE PROTECTION FUND 100 TOWN OF ITHACA FISCAL YEAR 2023 BUDGET HIGHLIGHTS FIRE PROTECTION FUND  The budget for the Fire Protection Fund will increase from $3,568,306 in 2022 to $3,704,183 in 2023, an increase of $135,877 or 3.8%.  The Fire Protection Fund accounts for 12.4% of the total 2023 Ithaca Town Budget.  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 to $3,635,800 in 2023 from $3,430,000 in 2022. - Village of Cayuga Heights - Fire protection services are budgeted to decrease from $105,306 budgeted in 2022 to $33,198 in 2023 due to a portion of the proceeds of the sale of a ladder truck credited to our invoice. - New York State 2% Fire Insurance Tax - Budgeted for $30,000 in 2022. 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. Actual amount received in 2022 was $25,229.  The 2023 Property Tax Levy for the Fire Protection Fund is budgeted at $3,318,000, a decrease of $212,806 or 6% from the $3,530,806 levied the prior year. The estimated Property Tax Rate for the 2023 Tax Year is $2.332168 per $1,000 of assessed valuation. This is a decrease of 14.1% from the 2022 Property Tax Rate of $2.713908 per $1,000 of assessed valuation.  The taxable assessed valuation of the Fire Protection District(s) increased from $1,301,004,130 in 2022 to $1,422,710,362 in 2023, an increase of approximately $121,706,232 or 9.4%.  The $3,318,000 property tax levy of the Fire Protection Fund accounts for 38.2% of the $8,682,488 total Town of Ithaca property tax levy in 2023. Of the $1,894.68 in property tax paid by the typical property in 2023, $699.66 or 36.9% is for fire protection.  Sales Tax in the amount of $306,000 has been allocated to the Fire Protection Fund for the first time in 2023. 101 TOWN OF ITHACA FIRE PROTECTION FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE SF1320.401 AUDITING SERVICES 2,000 5,013 2,000 750 4,185 4,185 TOTAL CONTRACTUAL EXPENSE 2,000 5,013 2,000 750 4,185 4,185 TOTAL - INDEPENDENT AUDITING 2,000 5,013 2,000 750 4,185 4,185 LEGAL SERVICES CONTRACTUAL EXPENSE SF1420.402 LEGAL SERVICES 1,000 0 1,000 0 1,000 1,000 TOTAL CONTRACTUAL EXPENSE 1,000 0 1,000 0 1,000 1,000 TOTAL - LEGAL SERVICES 1,000 0 1,000 0 1,000 1,000 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 3,000 5,013 3,000 750 5,185 5,185 PUBLIC SAFETY FIRE PROTECTION CONTRACTUAL EXPENSE SF3410.400 CONTRACTUAL 0 0 0 0 0 0 SF3410.480 FIRE PROTECTION CONTRACT - CITY 3,430,000 3,332,428 3,430,000 1,450,000 3,635,800 3,635,800 SF3410.481 FIRE PROTECTION CONTRACT - VCH 170,000 155,240 105,306 52,653 33,198 33,198 SF3410.482 DISTRIBUTE NYS 2% FIRE TAX 30,000 30,182 30,000 0 30,000 30,000 TOTAL CONTRACTUAL EXPENSE 3,630,000 3,517,850 3,565,306 1,502,653 3,698,998 3,698,998 TOTAL - FIRE PROTECTION 3,630,000 3,517,850 3,565,306 1,502,653 3,698,998 3,698,998 TOTAL - PUBLIC SAFETY 3,630,000 3,517,850 3,565,306 1,502,653 3,698,998 3,698,998 TOTAL APPROPRIATIONS 3,633,000 3,522,863 3,568,306 1,503,403 3,704,183 3,704,183 FIRE PROTECTION CONTRACT HISTORY: ACTUAL ACTUAL ACTUAL ACTUAL 2018 2019 2020 2021 FIRE PROTECTION CONTRACT - CITY 3,141,235 3,217,291 3,269,090 3,360,000 3,480,000 3,635,800 FIRE PROTECTION CONTRACT - VILLAGE 182,366 186,505 480,446 155,240 105,306 33,198 TOTAL - FIRE PROTECTION CONTRACTS 3,323,601 3,403,796 3,749,536 3,515,240 3,585,306 3,668,998 1 Includes payment for Town's share of new Fire Apparatus purchased by Cayuga Heights Fire Department in 2020 ($319,021). BUDGET 2023 RECOMMENDED 2023 BUDGET 2022 FIRE PROTECTION CONTRACTS ESTIMATED 2022 BUDGET 2023 102 TOWN OF ITHACA FIRE PROTECTION FUND 2023 BUDGET REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SF1001 FIRE PROTECTION TAX 3,875,000 3,870,500 3,530,806 3,530,806 3,318,000 3,318,000 TOTAL - REAL PROPERTY TAXES 3,875,000 3,870,500 3,530,806 3,530,806 3,318,000 3,318,000 REAL PROPERTY TAX ITEMS SF1081 IN LIEU OF TAXES 0 0 0 0 0 0 SF1085 ITHACA ELM-MAPLE HOUSING INC.0 0 0 0 0 0 TOTAL - REAL PROPERTY TAX ITEMS 0 0 0 0 0 0 NON- PROPERTY TAX ITEMS DB1120 SALES TAX 0 0 0 0 306,000 306,000 TOTAL - NON- PROPERTY TAX ITEMS 0 0 0 0 306,000 306,000 USE OF MONEY AND PROPERTY SF2401 INTEREST 40,000 8,563 7,500 3,242 50,183 50,183 TOTAL - USE OF MONEY AND PROPERTY 40,000 8,563 7,500 3,242 50,183 50,183 MISCELLANEOUS LOCAL SOURCES SF2701 REFUND OF PRIOR YEAR 0 0 0 0 0 0 TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 0 0 0 STATE AID SF3085 NYS 2% FIRE INSURANCE TAX FUNDS 30,000 30,182 30,000 0 30,000 30,000 TOTAL - STATE AID 30,000 30,182 30,000 0 30,000 30,000 TOTAL REVENUES 3,945,000 3,909,245 3,568,306 3,534,048 3,704,183 3,704,183 APPROPRIATED FUND BALANCE -312,000 -386,382 0 -2,030,645 0 0 TOTAL REVENUES & OTHER SOURCES 3,633,000 3,522,863 3,568,306 1,503,403 3,704,183 3,704,183 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED ADOPTED 2018 2019 2020 2021 PROPERTY TAX LEVY 3,250,000 3,150,000 3,216,000 3,875,000 3,530,806 3,318,000 - Property Tax Rate 2.862 2.653 2.579 3.000 2.714 2.332 - Assessed Valuation 1,135,473,489 1,187,428,119 1,247,005,791 1,291,611,686 1,301,004,130 OTHER REVENUE 24,000 24,000 80,000 70,000 37,500 386,183 TOTAL REVENUE 3,274,000 3,174,000 3,296,000 3,945,000 3,568,306 3,704,183 APPROPRIATED FUND BALANCE 108,500 241,000 219,000 -312,000 0 0 REVENUE AND OTHER SOURCES 3,382,500 3,415,000 3,515,000 3,633,000 3,568,306 3,704,183 2022 2023FIRE PROTECTION DISTRICT (FD301/FD302)ADOPTED BUDGET 2023 RECOMMENDED 2023 BUDGET 2022 ADOPTED 1,422,710,362 103 SPECIAL DISTRICT 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 104 TOWN OF ITHACA FOREST HOME LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL1-5182.400 CONTRACTUAL 8,679 8,678 15,433 0 1,000 1,000 SL1-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL1-5182.447 ELECTRICITY 2,686 2,685 1,250 1,459 1,800 1,800 TOTAL CONTRACTUAL EXPENSE 11,365 11,363 16,683 1,459 2,800 2,800 TOTAL - STREET LIGHTING 11,365 11,363 16,683 1,459 2,800 2,800 TOTAL - TRANSPORTATION 11,365 11,363 16,683 1,459 2,800 2,800 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL1-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 0 0 0 0 TOTAL APPROPRIATIONS 11,365 11,363 16,683 1,459 2,800 2,800 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL1-1001 REAL PROPERTY TAXES 6,350 6,350 6,350 6,350 400 400 TOTAL - REAL PROPERTY TAXES 6,350 6,350 6,350 6,350 400 400 USE OF MONEY AND PROPERTY SL1-2401 INTEREST 0 19 0 7 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 19 0 7 0 0 MISCELLANEOUS LOCAL SOURCES SL1-2770 MISCELLANEOUS 0 0 6,713 0 0 0 TOTAL - MISCELLENOUS 0 0 6,713 0 0 0 INTERFUND TRANSFERS SL1-5031/A INTERFUND TRANSFERS 0 0 1,457 0 0 00 TOTAL - INTERFUND TRANSFERS 0 0 1,457 0 0 0 TOTAL REVENUES 6,350 6,369 14,520 6,357 400 400 APPROPRIATED FUND BALANCE 5,015 4,994 2,163 -4,898 2,400 2,400 TOTAL REVENUES & OTHER SOURCES 11,365 11,363 16,683 1,459 2,800 2,800 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED 2018 2019 2020 PROPERTY TAX LEVY 6,300 5,300 8,152 6,350 6,350 400 - Property Tax Rate 0.152 0.128 0.196 0.152 0.152 0.009 - Assessed Valuation 41,357,100 41,457,100 41,692,100 41,809,600 41,809,600 45,814,600 TOTAL REVENUE 6,300 5,300 8,152 6,350 6,350 400 APPROPRIATED FUND BALANCE -1,000 -500 11,998 -2,350 -4,100 2,400 REVENUE AND OTHER SOURCES 5,300 4,800 20,150 4,000 2,250 2,800 BUDGET 2023 RECOMMENDED 2023 BUDGET 2022 ADOPTED 2022 ADOPTED RECOMMENDED 2023 BUDGET 2022 BUDGET 2023 20232021FOREST HOME LIGHT DISTRICT (LD301)ADOPTED 105 TOWN OF ITHACA GLENSIDE LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL2-5182.400 CONTRACTUAL 2365 2365 6,173 0 400 400 SL2-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL2-5182.447 ELECTRICITY 967 967 450 425 500 500 TOTAL CONTRACTUAL EXPENSE 3,332 3,332 6,623 425 900 900 TOTAL - STREET LIGHTING 3,332 3,332 6,623 425 900 900 TOTAL - TRANSPORTATION 3,332 3,332 6,623 425 900 900 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL2-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 800 800 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 800 800 TOTAL - INTERFUND TRANSFERS 0 0 0 0 800 800 TOTAL APPROPRIATIONS 3,332 3,332 6,623 425 1,700 1,700 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL2-1001 REAL PROPERTY TAXES 2,040 2,040 2,040 2,040 1,700 1,700 TOTAL - REAL PROPERTY TAXES 2,040 2,040 2,040 2,040 1,700 1,700 USE OF MONEY AND PROPERTY SL2-2401 INTEREST 0 5 0 2 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 5 0 2 0 0 MISCELLANEOUS LOCAL SOURCES SL2-2770 MISCELLANEOUS 0 0 2,685 0 0 0 TOTAL - MISCELLENOUS 0 0 2,685 0 0 0 INTERFUND TRANSFERS SL2-5031/A INTERFUND TRANSFERS 0 0 2,119 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 2,119 0 0 0 TOTAL REVENUES 2,040 2,045 6,844 2,042 1,700 1,700 APPROPRIATED FUND BALANCE 1,292 1,287 -221 -1,617 0 0 TOTAL REVENUES & OTHER SOURCES 3,332 3,332 6,623 425 1,700 1,700 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED 2018 2019 2020 PROPERTY TAX LEVY 900 900 2,241 2,040 2,040 1,700 - Property Tax Rate 0.219 0.193 0.459 0.391 0.391 0.272 - Assessed Valuation 4,564,200 4,665,100 4,885,100 5,215,100 5,215,100 6,248,100 TOTAL REVENUE 1,000 900 2,241 2,040 2,040 1,700 APPROPRIATED FUND BALANCE 150 200 4,999 -1,140 -1,190 0 REVENUE AND OTHER SOURCES 1,150 1,100 7,240 900 850 1,700 GLENSIDE LIGHT DISTRICT (LD302)2022 ADOPTEDADOPTED 2021 BUDGETBUDGET BUDGETBUDGET 2023 RECOMMENDED 2022 2022 2023 20232023 ADOPTED 2023 RECOMMENDED 106 TOWN OF ITHACA RENWICK HEIGHTS LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL3-5182.400 CONTRACTUAL 3,252 3,251 8,488 0 550 550 SL3-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL3-5182.447 ELECTRICITY 1,227 1,227 600 573 500 500 TOTAL CONTRACTUAL EXPENSE 4,479 4,478 9,088 573 1,050 1,050 TOTAL - STREET LIGHTING 4,479 4,478 9,088 573 1,050 1,050 TOTAL - TRANSPORTATION 4,479 4,478 9,088 573 1,050 1,050 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL3-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 1,150 1,150 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 1,150 1,150 TOTAL - INTERFUND TRANSFERS 0 0 0 0 1,150 1,150 TOTAL APPROPRIATIONS 4,479 4,478 9,088 573 2,200 2,200 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL3-1001 REAL PROPERTY TAXES 2,840 2,840 2,840 2,840 2,200 2,200 TOTAL - REAL PROPERTY TAXES 2,840 2,840 2,840 2,840 2,200 2,200 USE OF MONEY AND PROPERTY SL3-2401 INTEREST 0 7 0 3 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 7 0 3 0 0 MISCELLANEOUS LOCAL SOURCES SL3-2770 MISCELLANEOUS 0 0 3,692 0 0 0 TOTAL - MISCELLENOUS 0 0 3,692 0 0 0 INTERFUND TRANSFERS SL3-5031/A INTERFUND TRANSFERS 0 0 2,959 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 2,959 0 0 0 TOTAL REVENUES 2,840 2,847 9,491 2,843 2,200 2,200 APPROPRIATED FUND BALANCE 1,639 1,631 -403 -2,270 0 0 TOTAL REVENUES & OTHER SOURCES 4,479 4,478 9,088 573 2,200 2,200 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED 2018 2019 2020 PROPERTY TAX LEVY 1,200 1,300 3,143 2,840 2,840 2,200 - Property Tax Rate 0.091 0.090 0.217 0.194 0.194 0.135 - Assessed Valuation 13,162,600 14,489,600 14,489,600 14,604,600 14,604,600 16,269,600 TOTAL REVENUE 1,200 1,300 3,143 2,840 2,840 2,200 APPROPRIATED FUND BALANCE 100 0 6,600 -1,640 -1,690 0 REVENUE AND OTHER SOURCES 1,300 1,300 9,743 1,200 -1,150 2,200 2023 RECOMMENDED BUDGET 2022 2021 ADOPTED 2022RENWICK HEIGHTS LIGHT DISTRICT (LD303) RECOMMENDED 2022 BUDGET 2023 2023 ADOPTED 2023 ADOPTED BUDGET 2023 BUDGET 107 TOWN OF ITHACA EASTWOOD COMMONS LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL4-5182.400 CONTRACTUAL 2661 2660 6,945 0 450 450 SL4-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL4-5182.447 ELECTRICITY 2,427 2,427 1,200 976 1,000 1,000 TOTAL CONTRACTUAL EXPENSE 5,088 5,087 8,145 976 1,450 1,450 TOTAL - STREET LIGHTING 5,088 5,087 8,145 976 1,450 1,450 TOTAL - TRANSPORTATION 5,088 5,087 8,145 976 1,450 1,450 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL4-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 0 0 0 0 TOTAL APPROPRIATIONS 5,088 5,087 8,145 976 1,450 1,450 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL4-1001 REAL PROPERTY TAXES 3,560 3,560 3,560 3,560 750 750 TOTAL - REAL PROPERTY TAXES 3,560 3,560 3,560 3,560 750 750 USE OF MONEY AND PROPERTY SL4-2401 INTEREST 0 7 0 4 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 7 0 0 0 0 MISCELLANEOUS LOCAL SOURCES SL4-2770 MISCELLANEOUS 0 0 3,021 0 0 0 TOTAL - MISCELLENOUS 0 0 3,021 0 0 0 INTERFUND TRANSFERS SL4-5031/A INTERFUND TRANSFERS 0 0 1,440 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 1,440 0 0 0 TOTAL REVENUES 3,560 3,567 8,021 3,560 750 750 APPROPRIATED FUND BALANCE 1,528 1,520 124 -2,584 700 700 TOTAL REVENUES & OTHER SOURCES 5,088 5,087 8,145 976 1,450 1,450 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED 2018 2019 2020 PROPERTY TAX LEVY 2,600 2,700 4,208 3,560 3,560 750 - Property Tax Rate 0.147 0.152 0.226 0.191 0.191 0.036 - Assessed Valuation 17,659,000 17,760,900 18,609,900 18,619,900 18,619,900 20,679,900 TOTAL REVENUE 2,600 2,700 4,208 3,560 3,560 750 APPROPRIATED FUND BALANCE -100 -100 5,300 -1,160 -1,910 700 REVENUE AND OTHER SOURCES 2,500 2,600 9,508 2,400 1,650 1,450 2023 ADOPTED 2021EASTWOOD COMMONS LIGHT DISTRICT (LD304) 2023 2022 2023 ADOPTED 20232022 2022 BUDGET BUDGET RECOMMENDED BUDGET BUDGETRECOMMENDED 2023 ADOPTED 108 TOWN OF ITHACA CLOVER LANE LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL5-5182.400 CONTRACTUAL 592 591 1,543 0 100 100 SL5-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL5-5182.447 ELECTRICITY 289 288 125 120 125 125 TOTAL CONTRACTUAL EXPENSE 881 879 1,668 120 225 225 TOTAL - STREET LIGHTING 881 879 1,668 120 225 225 TOTAL - TRANSPORTATION 881 879 1,668 120 225 225 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL5-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 150 150 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 150 150 TOTAL - INTERFUND TRANSFERS 0 0 0 0 150 150 TOTAL APPROPRIATIONS 881 879 1,668 120 375 375 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL5-1001 REAL PROPERTY TAXES 560 560 560 560 375 375 TOTAL - REAL PROPERTY TAXES 560 560 560 560 375 375 USE OF MONEY AND PROPERTY SL5-2401 INTEREST 0 1 0 0 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 1 0 0 0 0 MISCELLANEOUS LOCAL SOURCES SL5-2770 MISCELLANEOUS 0 0 671 0 0 0 TOTAL - MISCELLENOUS 0 0 671 0 0 0 INTERFUND TRANSFERS SL5-5031/A INTERFUND TRANSFERS 0 0 515 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 515 0 0 0 TOTAL REVENUES 560 561 1,746 560 375 375 APPROPRIATED FUND BALANCE 321 318 -78 -440 0 0 TOTAL REVENUES & OTHER SOURCES 881 879 1,668 120 375 375 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED 2018 2019 2020 PROPERTY TAX LEVY 300 300 635 560 560 375 - Property Tax Rate 0.127 0.106 0.225 0.186 0.186 0.114 - Assessed Valuation 2,355,000 2,825,000 2,825,000 3,005,000 3,005,000 3,280,000 TOTAL REVENUE 300 300 635 560 560 375 APPROPRIATED FUND BALANCE 0 0 1,200 -310 -335 0 REVENUE AND OTHER SOURCES 300 300 1,835 250 225 375 ADOPTED 2022 BUDGET RECOMMENDED 2023 CLOVER LANE LIGHT DISTRICT (LD305) 2022 ADOPTED 2022 ADOPTED BUDGET 20232021 BUDGETBUDGET 2023 RECOMMENDED 2023 2023 109 TOWN OF ITHACA WINNER'S CIRCLE LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL6-5182.400 CONTRACTUAL 887 887 2,315 0 150 150 SL6-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL6-5182.447 ELECTRICITY 871 871 425 320 400 400 TOTAL CONTRACTUAL EXPENSE 1,758 1,758 2,740 320 550 550 TOTAL - STREET LIGHTING 1,758 1,758 2,740 320 550 550 TOTAL - TRANSPORTATION 1,758 1,758 2,740 320 550 550 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL6-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0 0 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 0 0 0 0 TOTAL APPROPRIATIONS 1,758 1,758 2,740 320 550 550 REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 REAL PROPERTY TAXES SL6-1001 REAL PROPERTY TAXES 1,250 1,250 1,250 1,250 200 200 TOTAL - REAL PROPERTY TAXES 1,250 1,250 1,250 1,250 200 200 USE OF MONEY AND PROPERTY SL6-2401 INTEREST 0 3 0 1 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 3 0 1 0 0 MISCELLANEOUS LOCAL SOURCES SL6-2770 MISCELLANEOUS 0 0 1,007 0 0 0 TOTAL - MISCELLENOUS 0 0 1,007 0 0 0 INTERFUND TRANSFERS SL6-5031/A INTERFUND TRANSFERS 0 0 475 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 475 0 0 0 TOTAL REVENUES 1,250 1,253 2,732 1,251 200 200 APPROPRIATED FUND BALANCE 508 505 8 -931 350 350 TOTAL REVENUES & OTHER SOURCES 1,758 1,758 2,740 320 550 550 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED ADOPTED 2018 2019 2020 2023 PROPERTY TAX LEVY 900 1,000 1,000 1,250 1,250 200 - Property Tax Rate 0.330 0.367 0.367 0.433 0.433 0.064 - Assessed Valuation 2,725,000 2,725,000 2,725,000 2,885,000 2,885,000 3,123,000 TOTAL REVENUE 900 1,000 1,000 1,250 1,250 200 APPROPRIATED FUND BALANCE -50 -100 -100 -400 -675 350 REVENUE AND OTHER SOURCES 850 900 900 850 575 550 2021 ADOPTED ADOPTED RECOMMENDED WINNER'S CIRCLE LIGHT DISTRICT (LD306) BUDGET 202320232022 2022 2022 BUDGET BUDGET 2023 RECOMMENDED BUDGET 2023 110 TOWN OF ITHACA BURLEIGH DRIVE LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL7-5182.400 CONTRACTUAL 2070 2069 5,401 0 350 350 SL7-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL7-5182.447 ELECTRICITY 984 984 475 433 300 300 TOTAL CONTRACTUAL EXPENSE 3,054 3,053 5,876 433 650 650 TOTAL - STREET LIGHTING 3,054 3,053 5,876 433 650 650 TOTAL - TRANSPORTATION 3,054 3,053 5,876 433 650 650 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL7-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 350 350 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 350 350 TOTAL - INTERFUND TRANSFERS 0 0 0 0 350 350 TOTAL APPROPRIATIONS 3,054 3,053 5,876 433 1,000 1,000 REVENUES: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 REAL PROPERTY TAXES SL7-1001 REAL PROPERTY TAXES 1,900 1,900 1,900 1,900 1,000 1,000 TOTAL - REAL PROPERTY TAXES 1,900 1,900 1,900 1,900 1,000 1,000 USE OF MONEY AND PROPERTY SL7-2401 INTEREST 0 5 0 2 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 5 0 2 0 0 MISCELLANEOUS LOCAL SOURCES SL7-2770 MISCELLANEOUS 0 0 2,350 0 0 0 TOTAL - MISCELLENOUS 0 0 2,350 0 0 0 INTERFUND TRANSFERS SL7-5031/A INTERFUND TRANSFERS 0 0 1,512 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 1,512 0 0 0 TOTAL REVENUES 1,900 1,905 5,762 1,902 1,000 1,000 APPROPRIATED FUND BALANCE 1,154 1,148 114 -1,469 0 0 TOTAL REVENUES & OTHER SOURCES 3,054 3,053 5,876 433 1,000 1,000 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED ADOPTED 2018 2019 2020 2023 PROPERTY TAX LEVY 1,100 1,100 2,273 1,900 1,900 1,000 - Property Tax Rate 0.277 0.277 0.572 0.478 0.493 0.260 - Assessed Value - Units 3,971 3,971 3,971 3,971 3,851 3,851 TOTAL REVENUE 1,100 1,100 2,273 1,900 1,900 1,000 APPROPRIATED FUND BALANCE 50 0 4,200 -950 -1,075 0 REVENUE AND OTHER SOURCES 1,150 1,100 6,473 950 825 1,000 BURLEIGH DRIVE LIGHT DISTRICT (LD307) 2022 BUDGET 2023 ADOPTED 2022 RECOMMENDED 2021 RECOMMENDEDBUDGET ADOPTED 2022 2023 111 TOWN OF ITHACA WESTHAVEN ROAD LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL8-5182.400 CONTRACTUAL 5617 5616 14,711 0 1,000 1,000 SL8-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL8-5182.447 ELECTRICITY 3,300 3,122 1,650 1,417 1,650 1,650 TOTAL CONTRACTUAL EXPENSE 8,917 8,738 16,361 1,417 2,650 2,650 TOTAL - TRANSPORTATION 8,917 8,738 16,361 1,417 2,650 2,650 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL8-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 1,300 1,300 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 1,300 1,300 TOTAL - INTERFUND TRANSFERS 0 0 0 0 1,300 1,300 TOTAL APPROPRIATIONS 8,917 8,738 16,361 1,417 3,950 3,950 REVENUES: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 REAL PROPERTY TAXES SL8-1001 REAL PROPERTY TAXES 5,550 5,550 5,550 5,550 3,950 3,950 TOTAL - REAL PROPERTY TAXES 5,550 5,550 5,550 5,550 3,950 3,950 USE OF MONEY AND PROPERTY SL8-2401 INTEREST 0 13 0 6 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 13 0 0 0 0 MISCELLANEOUS LOCAL SOURCES SL8-2770 MISCELLANEOUS 0 0 6,378 0 0 0 TOTAL - MISCELLENOUS 0 0 6,378 0 0 0 INTERFUND TRANSFERS SL8-5031/A INTERFUND TRANSFERS 0 0 4,420 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 4,420 0 0 0 TOTAL REVENUES 5,550 5,563 16,348 5,550 3,950 3,950 APPROPRIATED FUND BALANCE 3,367 3,175 13 -4,133 0 0 TOTAL REVENUES & OTHER SOURCES 8,917 8,738 16,361 1,417 3,950 3,950 TAX LEVY AND TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED ADOPTED 2018 2019 2020 2023 PROPERTY TAX LEVY 3,500 3,300 6,484 5,550 5,550 3,950 - Property Tax Rate 0.520 0.501 0.984 0.842 0.641 0.437 - Assessed Value - Front Footage 6,732 6,592 6,592 6,592 9,038 9,038 TOTAL REVENUE 3,500 3,300 6,484 5,550 5,550 3,950 APPROPRIATED FUND BALANCE -100 0 11,399 -2,250 -2,250 0 REVENUE AND OTHER SOURCES 3,400 3,300 17,883 3,300 3,300 3,950 RECOMMENDED 2023 RECOMMENDED BUDGET 2022 2023 20222021 BUDGET 2022 ADOPTEDWESTHAVEN ROAD LIGHT DISTRICT (LD308)ADOPTED 112 TOWN OF ITHACA CODDINGTON ROAD LIGHT DISTRICT FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL9-5182.400 CONTRACTUAL 3547 3547 9,240 0 580 580 SL9-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL9-5182.447 ELECTRICITY 1,864 1,863 850 848 900 900 TOTAL CONTRACTUAL EXPENSE 5,411 5,410 10,090 848 1,480 1,480 TOTAL - STREET LIGHTING 5,411 5,410 10,090 848 1,480 1,480 TOTAL - TRANSPORTATION 5,411 5,410 10,090 848 1,480 1,480 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL9-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 600 600 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 600 600 TOTAL - INTERFUND TRANSFERS 0 0 0 0 600 600 TOTAL APPROPRIATIONS 5,411 5,410 10,090 848 2,080 2,080 REVENUES: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 REAL PROPERTY TAXES SL9-1001 REAL PROPERTY TAXES 3,250 3,250 3,250 3,250 2,080 2,080 TOTAL - REAL PROPERTY TAXES 3,250 3,250 3,250 3,250 2,080 2,080 USE OF MONEY AND PROPERTY SL9-2401 INTEREST 0 9 0 4 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 9 0 4 0 0 MISCELLANEOUS LOCAL SOURCES SL9-2770 MISCELLANEOUS 0 0 4,028 0 0 0 TOTAL - MISCELLENOUS 0 0 4,028 0 0 0 INTERFUND TRANSFERS SL9-5031/A INTERFUND TRANSFERS 0 0 2,455 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 2,455 0 0 0 TOTAL REVENUES 3,250 3,259 9,733 3,254 2,080 2,080 APPROPRIATED FUND BALANCE 2,161 2,151 357 -2,406 0 0 TOTAL REVENUES & OTHER SOURCES 5,411 5,410 10,090 848 2,080 2,080 TAX LEVY TAX RATE HISTORY: 2018 2019 2020 2023 PROPERTY TAX LEVY 2,100 2,100 4,111 3,250 3,250 2,080 - Property Tax Rate 0.304 0.322 0.630 0.498 0.364 0.233 - Assessed Value - Front Footage 6,900 6,526 6,526 6,526 8,930 8,930 TOTAL REVENUE 2,100 2,100 4,111 3,250 3,250 2,080 APPROPRIATED FUND BALANCE 100 0 7,199 -1,550 -1,820 0 REVENUE AND OTHER SOURCES 2,200 2,100 11,310 1,700 1,430 2,080 ADOPTED ADOPTED 2022CODDINGTON ROAD LIGHT DISTRICT (LD309) 2023 2021 RECOMMENDED 2023 RECOMMENDED 2022 2022 BUDGET BUDGET 113 TOWN OF ITHACA COMBINED TOTALS FOR ALL LIGHT DISTRICT FUNDS 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL-5182.400 CONTRACTUAL 29,670 29,664 70,249 0 4,580 4,580 SL-5182.441 LIGHT MAINTENANCE 0 0 0 0 0 0 SL-5182.447 ELECTRICITY 14,615 14,434 7,025 6,571 7,175 7,175 TOTAL CONTRACTUAL EXPENSE 44,285 14,060 77,274 6,571 11,755 11,755 TOTAL - STREET LIGHTING 87,345 14,060 77,274 6,571 11,755 11,755 TOTAL - TRANSPORTATION 87,345 14,060 77,274 6,571 11,755 11,755 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS SL-9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 4,350 4,350 TOTAL - TRANSFERS TO OTHER FUNDS 0 0 0 0 4,350 4,350 TOTAL - INTERFUND TRANSFERS 0 0 0 0 4,350 4,350 TOTAL APPROPRIATIONS 87,345 14,060 77,274 6,571 16,105 16,105 REVENUES: BUDGET EXPENDED EXPENDED BUDGET ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 2023 REAL PROPERTY TAXES SL-1001 REAL PROPERTY TAXES 20,950 20,950 27,300 27,300 12,655 12,655 TOTAL - REAL PROPERTY TAXES 32,750 32,750 27,300 27,300 12,655 12,655 USE OF MONEY AND PROPERTY SL-2401 INTEREST 0 50 0 0 0 0 TOTAL - USE OF MONEY AND PROPERTY 0 0 0 0 0 0 MISCELLANEOUS LOCAL SOURCES SL-2770 MISCELLANEOUS 0 0 30,545 0 0 0 TOTAL - MISCELLENOUS 0 0 30,545 0 0 0 INTERFUND TRANSFERS SL-5031/A INTERFUND TRANSFERS 0 0 17,352 0 0 0 TOTAL - INTERFUND TRANSFERS 0 0 17,352 0 0 0 TOTAL REVENUES 32,750 32,750 75,197 27,300 12,655 12,655 APPROPRIATED FUND BALANCE 54,595 -18,690 2,077 -20,729 3,450 3,450 TOTAL REVENUES & OTHER SOURCES 87,345 14,060 77,274 6,571 16,105 16,105 TAX RATE HISTORY: ADOPTED ADOPTED ADOPTED ADOPTED 2018 2019 2020 2023 FOREST HOME LIGHT DISTRICT 0.152 0.128 0.196 0.152 0.152 0.009 GLENSIDE LIGHT DISTRICT 0.219 0.193 0.459 0.391 0.391 0.272 RENWICK HEIGHTS LIGHT DISTRICT 0.091 0.090 0.217 0.194 0.194 0.135 EASTWOOD COMMONS LIGHT DISTRICT 0.147 0.152 0.226 0.191 0.191 0.036 CLOVER LANE LIGHT DISTRICT 0.127 0.106 0.225 0.186 0.186 0.114 WINNER'S CIRCLE LIGHT DISTRICT 0.330 0.367 0.367 0.433 0.433 0.064 BURLEIGH DRIVE LIGHT DISTRICT 0.277 0.277 0.572 0.478 0.493 0.260 WESTHAVEN ROAD LIGHT DISTRICT 0.520 0.501 0.984 0.842 0.614 0.437 CODDINGTON ROAD LIGHT DISTRICT 0.304 0.322 0.630 0.498 0.364 0.233 20222021SPECIAL DISTRICT / LIGHT DISTRICT FUND RECOMMENDED 2023 RECOMMENDED 2023 ADOPTED ADOPTED BUDGET 2022 BUDGET 2022 114 LONG-TERM DEBT SCHEDULES 115 Assessed Full Valuation of Taxable Real Property: - For the Fiscal Year ended 12/31/2019 1,549,688,565 - For the Fiscal Year ended 12/31/2020 1,615,447,157 - For the Fiscal Year ended 12/31/2021 1,665,237,301 - For the Fiscal Year ended 12/31/2022 1,696,638,433 - For the Fiscal Year ended 12/31/2023 1,817,584,024 Five-Year Average Full Valuation of Taxable Real Property:1,668,919,096$ Permitted Percentage of the "Average Full Valuation"7% Town of Ithaca Constitutional Debt Limit:116,824,337$ $116,824,337 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. Principal Borrowings Outstanding as of 12/31/2022: - $ 910,000 Public Improvement Refunding Bonds, 2014 185,000 - $3,000,000 Public Improvement (Serial) Bonds, 2014 1,490,000 - $2,950,000 Public Improvement (Serial) Bonds, 2015 1,239,000 - $4,150,000 Public Improvement (Serial) Bonds, 2018 3,225,000 - $3,340,000 Public Improvement (Serial) Bonds, 2020 3,000,000 - $1,550,000 Public Improvement Refunding Bonds, 2020 1,170,000 Total Debt Outstanding as of 12/31/2021:10,309,000$ Less: Exclusion for Water & Sewer Indebtedness: (8,744,930) Total Net Indebtedness Subject to Debt Limit:1,564,070$ Constitutional Debt Limit: 116,824,337$ Less: Total Net Indebtedness (1,564,070) Net Debt-Contracting Margin:115,260,267$ Percentage of Debt-Contracting Power Exhausted:1.34% TOWN OF ITHACA ESTIMATED CONSTITUTIONAL DEBT LIMIT 12/31/2022 DEBT LIMIT TOTAL NET INDEBTEDNESS OF THE TOWN NET DEBT-CONTRACTING MARGIN 116 First Call Date Bonds Principal Interest Bonds Principal Interest Bonds Principal Interest Bonds Principal Interest Outstanding Payment Payment Outstanding Payment Payment Outstanding Payment Payment Outstanding Payment Payment 2013 8/1/2021 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2014-A n/a 185,000$ 95,000$ 3,206$ -$ -$ -$ -$ -$ -$ 185,000$ 95,000$ 3,206$ 2014-B 12/15/2024 1,490,000$ 210,000$ 42,287$ -$ -$ -$ 432,000$ 71,000$ 12,131$ 1,058,000$ 139,000$ 30,156$ 2015 10/15/2022 1,239,000$ 142,000$ 26,831$ -$ -$ -$ -$ -$ -$ 1,239,000$ 142,000$ 26,831$ 2018 12/1/2025 3,225,000$ 250,000$ 96,428$ -$ -$ -$ -$ -$ -$ 3,225,000$ 250,000$ 96,428$ 2020-A 8/15/2029 3,000,000$ 180,000$ 96,450$ 1,132,070$ 67,920$ 36,396$ -$ -$ -$ 1,867,930$ 112,080$ 60,054$ 2020-B 8/15/2028 1,170,000$ 180,000$ 47,250$ -$ -$ -$ -$ -$ -$ 1,170,000$ 180,000$ 47,250$ TOTAL 10,309,000$ 1,057,000$ 312,452$ 1,132,070$ 67,920$ 36,396$ 432,000$ 71,000$ 12,131$ 8,744,930$ 918,080$ 263,925$ Outstanding Debt by Fund January 1, 2023 Year Issued Total General Highway Part-Town Water 117 Bonds Dated: December 30, 2014 Principal Due: May 15, 2015 - 2024 Interest Due: May 15 and November 15, 2015 - 2024 First Call Date: Not Callable Payable to: Depository Trust Company Bonds Principal Bonds TOTAL Outstanding Payment Outstanding Coupon Date Due Date Due Total Principal 01/01 05/15 12/31 Interest 05/15 11/15 Interest & Interest 2015 910,000$ 10,000$ 900,000$ 2.000%7,835.16$ 10,346.88$ 18,182.04$ 28,182.04$ 2016 900,000 110,000 790,000 2.000%10,346.88 9,246.88 19,593.76 129,593.76 2017 790,000 105,000 685,000 2.000%9,246.88 8,196.88 17,443.76 122,443.76 2018 685,000 105,000 580,000 2.000%8,196.88 7,146.88 15,343.76 120,343.76 2019 580,000 100,000 480,000 2.000%7,146.88 6,146.88 13,293.76 113,293.76 2020 480,000 100,000 380,000 2.000%6,146.88 5,146.88 11,293.76 111,293.76 2021 380,000 100,000 280,000 4.000%5,146.88 3,146.88 8,293.76 108,293.76 2022 280,000 95,000 185,000 2.125%3,146.88 2,137.50 5,284.38 100,284.38 2023 185,000 95,000 90,000 2.250%2,137.50 1,068.75 3,206.25 98,206.25 2024 90,000 90,000 - 2.375%1,068.75 - 1,068.75 91,068.75 TOTAL 910,000$ 60,419.57$ 52,584.41$ 113,003.98$ 1,023,003.98$ (Construction of West Hill Water Tank & Coy Glen Water Tank/Pumpstation/Pipeline) DEBT SERVICE SCHEDULE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK $ 910,000 PUBLIC IMPROVEMENT REFUNDING (SERIAL) BONDS - SERIES 2014-A Purpose of Issue: Early Refunding of Public Improvement (Serial) Bonds - Series 2004-B Fiscal Year Interest Payments 118 Purpose of Issue: Sand Bank Road Improvements Winners Circle Improvements Christopher Circle Water Tank Replacement Coddington Road Water Main Improvements - Phase 1 Bonds Dated: December 30, 2014 Principal Due: December 15, 2015 - 2029 Interest Due: June 15 and December 15, 2015 - 2029 First Call Date: December 15, 2024 at Par (100%) Payable to: Depository Trust Company Bonds Principal Bonds TOTAL Outstanding Payment Outstanding Coupon Date Due Date Due Total Principal 01/01 12/15 12/31 Interest 6/15 12/15 Interest & Interest 2015 3,000,000$ 175,000$ 2,825,000$ 2.000%36,987.50$ 40,350.00$ 77,337.50$ 252,337.50$ 2016 2,825,000 180,000 2,645,000 2.000%38,600.00 38,600.00 77,200.00 257,200.00 2017 2,645,000 180,000 2,465,000 2.000%36,800.00 36,800.00 73,600.00 253,600.00 2018 2,465,000 185,000 2,280,000 4.000%35,000.00 35,000.00 70,000.00 255,000.00 2019 2,280,000 190,000 2,090,000 2.000%31,300.00 31,300.00 62,600.00 252,600.00 2020 2,090,000 195,000 1,895,000 2.000%29,400.00 29,400.00 58,800.00 253,800.00 2021 1,895,000 200,000 1,695,000 4.000%27,450.00 27,450.00 54,900.00 254,900.00 2022 1,695,000 205,000 1,490,000 2.250%23,450.00 23,450.00 46,900.00 251,900.00 2023 1,490,000 210,000 1,280,000 2.375%21,143.75 21,143.75 42,287.50 252,287.50 2024 1,280,000 220,000 1,060,000 2.500%18,650.00 18,650.00 37,300.00 257,300.00 2025 1,060,000 200,000 860,000 3.000%15,900.00 15,900.00 31,800.00 231,800.00 2026 860,000 205,000 655,000 3.000%12,900.00 12,900.00 25,800.00 230,800.00 2027 655,000 210,000 445,000 3.000%9,825.00 9,825.00 19,650.00 229,650.00 2028 445,000 220,000 225,000 3.000%6,675.00 6,675.00 13,350.00 233,350.00 2029 225,000 225,000 - 3.000%3,375.00 3,375.00 6,750.00 231,750.00 TOTAL 3,000,000$ 2.810% 347,456.25$ 350,818.75$ 698,275.00$ 3,698,275.00$ DEBT SERVICE SCHEDULE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK $3,000,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - SERIES 2014-B Fiscal Year Interest Payments 119 Purpose of Issue: Trumansburg Road Water Tank Replacement Ellis Hollow Water Tank / Water Main Construction Park Lane Water Main Improvements Sapsucker Woods Road Water Main Improvements Christopher Circle Water Main Improvements Bonds Dated: December 6, 2018 Principal Due: December 1, 2019 - 2033 Interest Due: June 1 and December 1, 2019 - 2033 First Call Date: December 1, 2025 at Par (100%) Payable to: JPMorgan Chase Bank N. A. Bonds Principal Bonds TOTAL Outstanding Payment Outstanding Coupon Date Due Date Due Total Principal 01/01 12/01 12/31 Interest 6/01 12/01 Interest & Interest 2019 4,150,000$ 220,000$ 3,930,000$ 2.990%60,319.10$ 62,042.50$ 122,361.60$ 342,361.60$ 2020 3,930,000 230,000 3,700,000 2.990%58,753.50 58,753.50 117,507.00 347,507.00 2021 3,700,000 235,000 3,465,000 2.990%55,315.00 55,315.00 110,630.00 345,630.00 2022 3,465,000 240,000 3,225,000 2.990%51,801.75 51,801.75 103,603.50 343,603.50 2023 3,225,000 250,000 2,975,000 2.990%48,213.75 48,213.75 96,427.50 346,427.50 2024 2,975,000 260,000 2,715,000 2.990%44,476.25 44,476.25 88,952.50 348,952.50 2025 2,715,000 265,000 2,450,000 2.990%40,589.25 40,589.25 81,178.50 346,178.50 2026 2,450,000 275,000 2,175,000 2.990%36,627.50 36,627.50 73,255.00 348,255.00 2027 2,175,000 285,000 1,890,000 2.990%32,516.25 32,516.25 65,032.50 350,032.50 2028 1,890,000 290,000 1,600,000 2.990%28,255.50 28,255.50 56,511.00 346,511.00 2029 1,600,000 300,000 1,300,000 2.990%23,920.00 23,920.00 47,840.00 347,840.00 2030 1,300,000 310,000 990,000 2.990%19,435.00 19,435.00 38,870.00 348,870.00 2031 990,000 320,000 670,000 2.990%14,800.50 14,800.50 29,601.00 349,601.00 2032 670,000 330,000 340,000 2.990%10,016.50 10,016.50 20,033.00 350,033.00 2033 340,000 340,000 - 2.990%5,083.00 5,083.00 10,166.00 350,166.00 TOTAL 4,150,000$ 2.990% 530,122.85$ 531,846.25$ 1,061,969.10$ 5,211,969.10$ DEBT SERVICE SCHEDULE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK $4,150,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - SERIES 2018 Fiscal Year Interest Payments 120 Purpose of Issue: Public Works Facility Office Expansion Winthrop Drive Water Main Improvements Muriel Street Water Main Improvements Winston - Salem Water Main Improvements Bonds Dated: September 3, 2020 Principal Due: August 15, 2021 - 2035 Interest Due: February 15 and August 15, 2021 - 2035 First Call Date: August 15, 2029 at Par (100%) Payable to: Depository Trust Company Bonds Principal Bonds TOTAL Outstanding Payment Outstanding Coupon Date Due Date Due Total Principal 01/01 8/15 12/31 Interest 2/15 8/15 Interest & Interest 2021 3,340,000$ 170,000$ 3,170,000$ 5.000%51,052.50$ 56,725.00$ 107,777.50$ 277,777.50$ 2022 3,170,000 170,000 3,000,000 5.000%52,475.00 52,475.00 104,950.00 274,950.00 2023 3,000,000 180,000 2,820,000 5.000%48,225.00 48,225.00 96,450.00 276,450.00 2024 2,820,000 190,000 2,630,000 5.000%43,725.00 43,725.00 87,450.00 277,450.00 2025 2,630,000 195,000 2,435,000 5.000%38,975.00 38,975.00 77,950.00 272,950.00 2026 2,435,000 205,000 2,230,000 5.000%34,100.00 34,100.00 68,200.00 273,200.00 2027 2,230,000 215,000 2,015,000 5.000%28,975.00 28,975.00 57,950.00 272,950.00 2028 2,015,000 230,000 1,785,000 5.000%23,600.00 23,600.00 47,200.00 277,200.00 2029 1,785,000 240,000 1,545,000 2.000%17,850.00 17,850.00 35,700.00 275,700.00 2030 1,545,000 245,000 1,300,000 2.000%15,450.00 15,450.00 30,900.00 275,900.00 2031 1,300,000 250,000 1,050,000 2.000%13,000.00 13,000.00 26,000.00 276,000.00 2032 1,050,000 255,000 795,000 2.000%10,500.00 10,500.00 21,000.00 276,000.00 2033 795,000 260,000 535,000 2.000%7,950.00 7,950.00 15,900.00 275,900.00 2034 535,000 265,000 270,000 2.000%5,350.00 5,350.00 10,700.00 275,700.00 2035 270,000 270,000 - 2.000%2,700.00 2,700.00 5,400.00 275,400.00 TOTAL 3,340,000$ 2.745% 393,927.50$ 399,600.00$ 793,527.50$ 4,133,527.50$ DEBT SERVICE SCHEDULE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK $3,340,000 PUBLIC IMPROVEMENT (SERIAL) BONDS - SERIES 2020-A Fiscal Year Interest Payments 121 Bonds Dated: September 3, 2020 Principal Due: August 15, 2021 - 2031 Interest Due: February 15 and August 15, 2021 - 2031 First Call Date: August 15, 2029 at Par (100%) Payable to: Depository Trust Company Bonds Principal Bonds TOTAL Outstanding Payment Outstanding Coupon Date Due Date Due Total Principal 01/01 8/15 12/31 Interest 2/15 8/15 Interest & Interest 2021 1,550,000$ 215,000$ 1,335,000$ 5.000%29,812.50$ 33,125.00$ 62,937.50$ 277,937.50$ 2022 1,335,000 165,000 1,170,000 5.000%27,750.00 27,750.00 55,500.00 220,500.00 2023 1,170,000 180,000 990,000 5.000%23,625.00 23,625.00 47,250.00 227,250.00 2024 990,000 185,000 805,000 5.000%19,125.00 19,125.00 38,250.00 223,250.00 2025 805,000 100,000 705,000 5.000%14,500.00 14,500.00 29,000.00 129,000.00 2026 705,000 105,000 600,000 5.000%12,000.00 12,000.00 24,000.00 129,000.00 2027 600,000 110,000 490,000 5.000%9,375.00 9,375.00 18,750.00 128,750.00 2028 490,000 115,000 375,000 5.000%6,625.00 6,625.00 13,250.00 128,250.00 2029 375,000 120,000 255,000 2.000%3,750.00 3,750.00 7,500.00 127,500.00 2030 255,000 125,000 130,000 2.000%2,550.00 2,550.00 5,100.00 130,100.00 2031 130,000 130,000 - 2.000%1,300.00 1,300.00 2,600.00 132,600.00 TOTAL 1,550,000$ 3.618% 150,412.50$ 153,725.00$ 304,137.50$ 1,854,137.50$ Fiscal Year Interest Payments DEBT SERVICE SCHEDULE TOWN OF ITHACA TOMPKINS COUNTY, NEW YORK $1,550,000 PUBLIC IMPROVEMENT REFUNDING (SERIAL) BONDS - SERIES 2020-B Purpose of Issue: Early Refunding of Public Improvement (Serial) Bonds - Series 2009 Purpose of Issue: Early Refunding of Public Improvement (Serial) Bonds - Series 2011 122 DEBT SERVICE FUND 123 TOWN OF ITHACA DEBT SERVICE FUND 2023 BUDGET APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE V1320.401 AUDITING SERVICES 1,500 709 1,500 600 216 216 TOTAL CONTRACTUAL EXPENSE 1,500 709 1,500 600 216 216 TOTAL - INDEPENDENT AUDITING 1,500 709 1,500 600 216 216 REFUNDING BONDS CONTRACTUAL EXPENSE V1340.400 BOND ISSUANCE COSTS 0 0 0 0 0 0 TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0 0 TOTAL - INDEPENDENT AUDITING 0 0 0 0 0 0 FISCAL AGENT FEES CONTRACTUAL EXPENSE V1380.400 CONTRACTUAL SERVICES 2,000 342 2,000 0 2,000 2,000 TOTAL CONTRACTUAL EXPENSE 2,000 342 2,000 0 2,000 2,000 TOTAL - FISCAL AGENT FEES 2,000 342 2,000 0 2,000 2,000 TOTAL - GENERAL GOVERNMENT SUPPORT 3,500 1,051 3,500 600 2,216 2,216 DEBT SERVICE PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011 Refunded 2020-B PRINCIPAL V9710.609 TOWN HALL ROOF REHABILITATION 22,110 26,250 0 0 0 0 V9710.610 SNYDER HILL ROAD RECONSTRUCTION 25,790 30,625 0 0 0 0 V9710.611 EAST SHORE DR WATER IMPROVEMENTS 0 0 0 0 0 0 TOTAL PRINCIPAL 47,900 56,875 0 0 0 0 INTEREST V9710.709 TOWN HALL ROOF REHABILITATION 6467 1,247 0 0 0 0 V9710.710 SNYDER HILL ROAD RECONSTRUCTION 7549 1,455 0 0 0 0 V9710.711 EAST SHORE DR WATER IMPROVEMENTS 0 0 0 0 0 0 TOTAL INTEREST 14,016 2,702 0 0 0 0 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011 61,916 59,577 0 0 0 0 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013 PRINCIPAL V9710.612 TOWN HALL PARKING LOT REHABILITATION 14,000 50,000 0 0 0 0 V9710.613 SALT STORAGE BUILDING REPLACEMENT 78,000 234,000 0 0 0 0 V9710.614 HARRIS B. DATES DR. RECONSTRUCTION 25,000 85,000 0 0 0 0 V9710.615 WHITETAIL DRIVE RECONSTRUCTION 43,000 392,000 0 0 0 0 V9710.616 FOREST HOME DRIVE IMPROVEMENTS 30,000 90,000 0 0 0 0 TOTAL PRINCIPAL 190,000 851,000 0 0 0 0 INTEREST V9710.712 TOWN HALL PARKING LOT REHABILITATION 1,475 1,475 0 0 0 0 V9710.713 SALT STORAGE BUILDING REPLACEMENT 6,825 6,825 0 0 0 0 V9710.714 HARRIS B. DATES DR. RECONSTRUCTION 2,500 2,500 0 0 0 0 V9710.715 WHITETAIL DRIVE RECONSTRUCTION 13,975 13,975 0 0 0 0 V9710.716 FOREST HOME DRIVE IMPROVEMENTS 2,625 2,625 0 0 0 0 TOTAL INTEREST 27,400 27,400 0 0 0 0 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013 217,400 878,400 0 0 0 0 BUDGET 2023 BUDGET 2022 2023 RECOMMENDED 124 APPROPRIATIONS: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B PRINCIPAL V9710.621 SAND BANK ROAD IMPROVEMENTS 48,000 48,000 50,000 0 51,000 51,000 V9710.622 WINNERS' CIRCLE IMPROVEMENTS 20,000 20,000 20,000 0 20,000 20,000 TOTAL PRINCIPAL 68,000 68,000 70,000 0 71,000 71,000 INTEREST V9710.721 SAND BANK ROAD IMPROVEMENTS 14,076 14,076 12,156 6,078 11,031 11,031 V9710.722 WINNERS' CIRCLE IMPROVEMENTS 2,350 2,350 1,550 775 1,100 1,100 TOTAL INTEREST 16,426 16,426 13,706 6,853 12,131 12,131 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B 84,426 84,426 83,706 6,853 83,131 83,131 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2015 PRINCIPAL V9710.625 HONNESS LANE IMPROVEMENTS 31,250 32,500 32,500 0 0 0 V9710.626 MARCY COURT IMPROVEMENTS 18,750 17,500 19,500 0 0 0 TOTAL PRINCIPAL 50,000 50,000 52,000 0 0 0 INTEREST V9710.725 HONNESS LANE IMPROVEMENTS 7,513 7,814 6,888 3,582 0 0 V9710.726 MARCY COURT IMPROVEMENTS 4,508 4,207 4,134 1,929 0 0 TOTAL INTEREST 12,021 12,021 11,022 5,511 0 0 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2015 62,021 62,021 63,022 5,511 0 0 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A PRINCIPAL V9710.630 PWF OFFICE EXPANSION 63,750 64,150 64,150 0 67,920 67,920 TOTAL PRINCIPAL 63,750 64,150 64,150 0 67,920 67,920 INTEREST V9710.730 PWF OFFICE EXPANSION 40,417 40,671 39,604 19,802 36,396 36,396 TOTAL INTEREST 40,417 40,671 39,604 19,802 36,396 36,396 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A 104,167 104,821 103,754 19,802 104,316 104,316 TOTAL - DEBT SERVICE 529,930 1,189,245 250,482 32,166 187,447 187,447 TOTAL APPROPRIATIONS 533,430 1,190,296 253,982 32,766 189,663 189,663 BUDGET RECOMMENDED BUDGET 2022 2023 2023 125 TOWN OF ITHACA DEBT SERVICE PAYMENT HISTORY DEBT SERVICE FUND 2023 BUDGET ACTUAL ACTUAL ACTUAL ACTUAL 2018 2019 2020 2021 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003 - Debt Service - Principal - - - - - - - Debt Service - Interest - - - - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2003 - - - - - - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A - Debt Service - Principal 67,000 67,000 - - - - - Debt Service - Interest 3,900 1,300 - - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-A 70,900 68,300 - - - - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B - Debt Service - Principal Refunded Refunded Refunded Refunded Refunded Refunded - Debt Service - Interest - - - - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2004-B Refunded Refunded Refunded Refunded Refunded Refunded PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009 - Debt Service - Principal 75,000 80,000 80,000 Refunded Refunded Refunded - Debt Service - Interest 19,194 16,944 14,544 - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2009 94,194 96,944 94,544 Refunded Refunded Refunded PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011 - Debt Service - Principal 150,000 155,000 155,000 Refunded Refunded Refunded - Debt Service - Interest 53,531 49,781 45,906 - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2011 203,531 204,781 200,906 Refunded Refunded Refunded PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013 - Debt Service - Principal 290,000 310,000 310,000 851,000 Retired Retired - Debt Service - Interest 71,663 65,138 58,163 27,400 0 0 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2013 361,663 375,138 368,163 878,400 0 0 PUBLIC IMPROVEMENT REFUNDING BONDS - 2014-A - Debt Service - Principal 105,000 100,000 100,000 - - - - Debt Service - Interest 15,344 13,294 11,294 - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-A 120,344 113,294 111,294 - - - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B - Debt Service - Principal 185,000 190,000 195,000 68,000 70,000 71,000 - Debt Service - Interest 70,000 62,600 58,800 16,426 13,706 12,131 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B 255,000 252,600 253,800 84,426 83,706 83,131 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2015 - Debt Service - Principal 175,000 180,000 180,000 50,000 461,000 Retired - Debt Service - Interest 55,013 51,513 47,912 12,021 11,022 0 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2015 230,013 231,513 227,912 62,021 472,022 0 PUBLIC IMPROVEMENT (SERIAL) BONDS - 2018 - Debt Service - Principal - 220,000 230,000 - - - - Debt Service - Interest - 122,362 117,507 - - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2018 - 342,362 347,507 - - - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A - Debt Service - Principal - - - 64,150 64,150 67,920 - Debt Service - Interest - - - 40,671 39,604 36,396 TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A - - - 104,821 103,754 104,316 PUBLIC IMPROVEMENT REFUNDING BONDS - 2020-B - Debt Service - Principal - - - 56,875 - - - Debt Service - Interest - - - 2,702 - - TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-B - - - 59,577 - - TOTAL - ANNUAL DEBT SERVICE PAYMENTS 1,335,645 1,684,930 1,604,126 1,189,245 659,482 187,447 BOND ISSUE / DEBT SERVICE PAYMENTS 2023 BUDGET 2022 BUDGET 126 TOWN OF ITHACA DEBT SERVICE FUND 2023 BUDGET REVENUES: BUDGET EXPENDED EXPENDED ACCOUNT ACCOUNT DESCRIPTION 2021 2021 THRU 6/2022 USE OF MONEY AND PROPERTY V2401 INTEREST & EARNINGS 500 2,229 500 513 500 500 TOTAL - USE OF MONEY AND PROPERTY 500 2,229 500 513 500 500 MISCELLANEOUS LOCAL SOURCES 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 233,043 425,043 106,754 106,754 104,316 104,316 V5031/DB TRANSFER FROM HIGHWAY FUND 234,810 703,810 84,572 84,572 49,131 49,131 V5031/F TRANSFER FROM WATER FUND 0 0 0 0 0 0 V5031/G TRANSFER FROM SEWER FUND 0 0 0 0 0 0 V5031/H TRANSFER FROM CAPITAL PROJECT 0 0 0 0 0 0 TOTAL - INTERFUND TRANSFERS 467,853 1,128,853 191,326 191,326 153,447 153,447 PROCEEDS OF OBLIGATIONS V5791 ADVANCE REFUNDING BONDS 0 0 0 0 0 0 TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0 0 TOTAL REVENUES 468,353 1,131,082 191,826 191,839 153,947 153,947 APPROPRIATED FUND BALANCE 65,077 59,214 62,156 -159,073 35,716 35,716 TOTAL REVENUES & OTHER SOURCES 533,430 1,190,296 253,982 32,766 189,663 189,663 RECOMMENDED 20232022 2023 BUDGET BUDGET 127 CAPITAL BUDGET 128 TOWN OF ITHACA CAPITAL IMPROVEMENT PROJECTS 2023 Infrastructure Year ACCOUNT #2023 Cost ACCOUNT #2024 Cost ACCOUNT #2025 Cost 2026 Cost 2027 Cost Water Tanks Pine Tree Tank Demo 50,000.00$ Hungerford Hill Tank 1,500,000.00$ Water Tanks TOTAL:-$ -$ 50,000.00$ -$ 1,500,000.00$ Water Mains F8340-500 Troy/Coddington Backup Generators*250,000.00$ F8340-5XX Wildflower/Strawberry Cir. Water Main $ 350,000.00 F8340-5XX Pine Tree PRV $ 350,000.00 Trumansburg Tank Main Replacement $ 800,000.00 ARPA Funds Ridgecrest Watermain** F8340-5XX West Hill Tank Main Replacement $ 950,000.00 Northview Tank to Coddington $ 500,000.00 F8340-5XX West Hill Hospital Redundancy $ 550,000.00 Bostwick Tank to 7 Mile Drive $ 300,000.00 Water Mains TOTAL: $ 350,000.00 $ 1,850,000.00 $ 1,600,000.00 -$ Sanitary Sewers G8120-564 Sewer Lining and Manhole Rehab 300,000.00$ G8120-5XX Sewer Lining and Manhole Rehab 300,000.00$ G8120-5XX Sewer Lining and Manhole Rehab 300,000.00$ Sewer Lining and Manhole Rehab 300,000.00$ Sewer Lining and Manhole Rehab 300,000.00$ G8120-400 NE I&I Study 80,000.00$ G8120-5XX Linderman Creek Sewer Crossing 50,000.00$ G8120-5XX Inlet Valley PS Rehab/Rebuild 350,000.00$ Waldorf-Cleaning/Assessment (4500 LF) $ 120,000.00 Danby 105 to Danby 75 $ 540,000.00 ARPA/Bonding FH Pump Station & Forcemain***1,250,000.00$ G8120-5XX Mitchell Street Sewer Upgrades 1,300,000.00$ Wonderland-Cleaning/Assessment (1200 LF) $ 35,000.00 Jointly Owned Interceptors Floral Ave. Sewer Upgrades 1,000,000.00$ -$ $ - -$ Sanitary Sewers TOTAL:1,630,000.00$ 2,650,000.00$ 650,000.00$ 455,000.00$ 840,000.00$ Storm Drainage Storm DrainageTOTAL:-$ -$ -$ -$ -$ Roads DB5112.500 Harris B Dates Dr.-Entrance/Exit 77,000.00$ DB5112.500 Seven Mile Dr Overlay 250,000.00$ DB5112.500 Maple Avenue (Design and Bid)600,000.00$ -Funded utilizing CHIPS/Fund Balance/DB5112.500 Conifer (Mill-5" Binder 3" Top)122,000.00$ DB5112.500 Elm St Rebuild Repave 607,000.00$ DB5112.500 Judd Falls Road (Tower to FH) Rebuild 1,400,000.00$ Property Tax DB5112.500 Judd Falls-366 to Tower (Mill-3" Top/Sidewalk/ADA Ramps)300,000.00$ DB5112.500 King Rd. West Overlay 720,000.00$ DB5112.500 Burleigh Dr 152,000.00$ DB5112.500 West Hill Drive-Reconstruction 450,000.00$ DB5112.500 Lexington Dr.163,000.00$ DB5112.500 Ridgecrest (Mill-2" Top) (Depends on WM Project)115,000.00$ DB5112.500 Concord Pl.51,000.00$ DB5112.500 Birchwood Dr.99,000.00$ DB5112.500 Pinewood Dr.74,000.00$ DB5112.500 Briarwood Dr.78,000.00$ DB5112.500 Maplewood Dr.63,000.00$ DB5112.500 Christopher Ln.182,000.00$ DB5112.500 Christopher Cir.120,000.00$ Roads TOTAL:1,481,000.00$ 2,142,000.00$ 2,000,000.00$ -$ -$ Sidewalks Winthrop Drive Walkway TBD Forest Home S-Curve Sidewalk TBD Sidewalk TBD Sidewalks TOTAL:-$ -$ -$ -$ -$ Town Facilities A5132.518 PWF New Fueling Station $ A5132.5XX PWF MEP/Site Improvements 350,000.00$ A5132.5XX PWF MEP/Site Improvements 350,000.00$ A5132.400 PWF MEP Study 20,000.00$ Town Facilities TOTAL:$ 350,000.00$ 350,000.00$ -$ -$ Green Energy Upgrades A1620.XXX Misc. Green Upgrdes-Town Hall 25,000.00$ A1620.XXX Misc. Green Upgrdes-Town Hall 125,000.00$ A1620.XXX Misc. Green Upgrdes-Town Hall 125,000.00$ Misc. Green Upgrdes-Town Hall 125,000.00$ Misc. Green Upgrdes-Town Hall 125,000.00$ A5132.XXX Misc Green Upgrades-Public Works Facility 25,000.00$ A5132.XXX Misc Green Upgrades-Public Works Facility 125,000.00$ A5132.XXX Misc Green Upgrades-Public Works Facility 125,000.00$ Misc Green Upgrades-Public Works Facility 125,000.00$ Misc Green Upgrades-Public Works Facility 125,000.00$ Town Facilities TOTAL:50,000.00$ 250,000.00$ 250,000.00$ 250,000.00$ 250,000.00$ Parks - Trails-Open Space A7110.526 Trail Overlay 50,000.00$ A7110.521 Iacovelli Playground 100,000.00$ A7110.5XX Gamefarm Road Crossing XXX Trail Overlay 50,000.00$ A7100.5XX Culver Road Preserve-Babcock Ridge****$ Parks TOTAL:$ 150,000.00$ -$ -$ -$ Total Cost 5,642,000.00$ 4,900,000.00$ 2,055,000.00$ 2,340,000.00$ Future Parks - Trails South Hill Trail Extension Poyer Trail to Woolf Park West Hill Park Tennis Court (Site TBD) Chainworks Trail Extension Saponi Meadows Park RT 13 Connector to Boynton South Hill Trail Parking-Coddington Rd. Future Parks - Trails TOTAL: A5010.4XX Judd Falls Road Study (Tower to Forest Home) RFP 50,000.00$ A5010.4XX Judd Falls Road (Tower to Forest Home)-CD's 100,000.00$ A5010.4XX Road Study 200,000.00$ RT 13 Sidewalk Connector Study/Design ` * Project funding from fiscal year 2022 budget-funds carried over from 2022. ** Project funding from fiscal year 2022 budget-ARPA funding will be utilized *** Project funding from fiscal year 2022 budget-partial ARPA funding will be utilized. $450,000 carryover from fiscal year 2022 ****Grant Proposal-Total Value: $281,700; Local Share: $70,425 RFP (Contractual Services) 825,000.00 66,500.00 116,500.00 845,000.00 Culver Road Preserve - Babcock Ridge Construction $ 1,261,700.00 $ 5,634,200.00 $ 1,511,700.00 129