HomeMy WebLinkAboutAgenda 06-13-2022TOWN OF ITHACA
BUDGET COMMITTEE
Monday, June 13, 2022 - 12:00 p.m.
Join Zoom Meeting
https://us06web.zoom.us/j/5063713554
AGENDA
• Review and approve meeting minutes from May 9, 2022.
• Update on status of investments.
• Review and discuss Procurement Policy.
• Review and discuss fund balance.
• Review and approve Budget Amendments.
• Discuss property tax cap override for FY-2023
• Other Items
- Average tax bill analysis from Assessment
Next Meeting: Monday, July 11, 2022 - 12:00 p.m.
1
TOWN OF ITHACA
PROCUREMENT POLICY
INTRODUCTION
Goods and services must be procured in a manner to assure the prudent and economical use of
public monies in the best interest of the taxpayers of the political subdivision or district, to
facilitate the acquisition of goods and services of maximum quality at the lowest possible cost
under the circumstances, and to guard against favoritism, improvidence, extravagance,
fraud and corruption.
Adopted by the Town of Ithaca as internal policies and procedures, this Purchasing Policy
governs all procurement of goods and services required to be made pursuant to the
competitive bidding requirements of General Municipal Law §103 and those goods and services
which are not required by law to be procured by political subdivisions or any districts therein
pursuant to competitive bidding as per General Municipal Law §104-b.
The Town of Ithaca is hereby authorized to make all purchases of necessary goods and
services by any means legal within the State of New York and in compliance with all
applicable laws, rules and regulations.
For purposes of this policy please note the following definitions:
Bid: Typically applies to commodities and public works. Awards are based solely
on lowest price or best value.
RFP: Request For Proposal - Applies to professional services where negotiations
may be required and price is not the sole criteria when evaluating.
Best Value: See Best Value Methodology explanation beginning on page 13
2
PROCUREMENT PROCEDURES
Procedures Applicable to all Purchases Regardless of Dollar Amount
Before making any purchase, the following steps must be taken.
1. Confirm whether there is a Town bid for the item(s).
2. If there’s no Town bid, check Preferred Source Offerings in the following order:
a. Corcraft
New York State Department of Correctional Services
Division of Industries
550 Broadway, Menands, NY 12204
Ph: 518-436-6321
Fax: 518-436-6007
website: http://www.corcraft.org
b NYS Preferred Source Program for People Who are Blind (NYSPSP)
136 State Street, 2nd Floor
Albany, NY 12207
Ph: 518-621-0605
Fax: 518-456-3587
website: http://www.nyspsp.org
c. New York State Industries for the Disabled, Inc.
11 Columbia Circle Drive
Albany, NY 12203
Ph: 518-463-9706
Fax: 518-463-9708
e-mail: administrator@nysid.org
website: http://www.nysid.org
Items must meet the form, function and utility of the Department. If the price from a Preferred
Source is within 15% of the lowest quote and meets the specifications of the Department, the item
must be purchased from the Preferred Source.
3. If the item/service is not available from a Preferred Source, search the New York State Office of
General Services (NYS OGS) website https://www.ogs.state.ny.us/Purchase/Search/default.asp for
a State Contract. Purchases should be made through available State Contracts (OGS), or under
Town contract.
4. If no State Contract is available, or you feel the Town can obtain better pricing than State Contract,
then proceed with a Town bid or obtain quotes, depending on the dollar thresholds (see pages 8-15).
5. The Town is also authorized to purchase apparatus, materials, equipment and supplies, and to
contract for services related to the installation, maintenance or repair of those items, as authorized
by the addition of Subdivision 16 as an amendment to GML §103, through the use of contracts let
by the United States or any agency thereof, any state or any other political subdivision or district
therein. The contract must be let in a manner that constitutes competitive bidding to the lowest
responsible bidder, or on the basis of best value, “consistent with state law”, meaning in harmony
with New York State Law, and made available for use by other governmental entities. Purchases
made in accordance with GML §103(16) are not subject to the competitive bidding requirements of
GML §103 at the local level as bidding has already been done in accordance with GML §103 by the
lead agency. The stated purpose of GML §103(16) is to reduce costs, and increase efficiencies. The
prerequisites that must be met are as follows:
3
a. The contract must have been let by the United States or any agency thereof, any state or any
other political subdivision or district therein. Therefore, there must be an underlying
contract let by one of the listed governmental entities. Contracts developed for use by local
governments that are let by private parties (e.g. a private company, association or not-for-
profit corporation is the party awarding the contract to the vendor), and not by the United
States or any agency thereof, any state or any other political subdivision or district therein,
would not fall within the exception.
b. The contract must have been made available for use by other governmental entities. This
means that the other governmental entity has taken steps to make its contract available for
New York local governments by including a clause extending the terms and conditions of
the contract to other governmental entities. Unilateral offers by vendors to extend contract
pricing and other terms and conditions would not fall within the exception.
c. The contract must have been let in a manner that constitutes competitive bidding “consistent
with state law”. “State law” refers to New York State’s bidding law applicable to its
political subdivisions (GML §103 and related case law). Departments exercising the option
to purchase under this exemption will be required to obtain background information on the
procedures used to let the contract and, as necessary, consult with counsel, to determine
whether this prerequisite is met.
6. Prevailing Wages apply any time a vendor employs laborers, workmen or mechanics. Vendors are
required to pay prevailing rates according to Article 8 of the New York State Labor Law, no matter
what the dollar amount. Pursuant to Article 9 of the New York State Labor Law, prevailing wages
must also be paid for building service contracts such as moving, landscaping, elevator maintenance,
etc., for any contract exceeding $1,500 per year. Owners/operators, who have no employees, are
exempt and do not need to pay themselves Prevailing Wages. Certified payrolls must be provided
by the Contractor to the applicable Department, prior to submitting an invoice. The Certified Payroll
forms are required to be kept on file by the Departments for which the contract applies.
All prevailing wage schedules must be requested prior to obtaining quotes or bids. All vendors
must be provided with the New York State Department of Labor PRC number assigned to each
individual project so that appropriate labor rates are included in their quotes/bids. If the contract is
cancelled at any time, l the prevailing wage schedule for that project should be cancelled.
On occasion, the New York State Department of Labor, Bureau of Public Works, upon receiving
complaints for non-payment of prevailing wages shall direct the Town to withhold monies due to a
vendor. The original notice is forwarded to the Superintendent of Public Works, and a copy should be
forwarded to the Finance Office. These monies are held until notification is received from the
Department of Labor on how they are to be disbursed. Contractors and the applicable Town
Department must check prevailing wage schedules for each project on the 1st of each month. The
Department of Labor posts corrections to each schedule (when applicable), and both parties must be
informed of all updates to ensure proper payment to Contractor’s employees, and for the purpose
of checking certified payrolls.
New York State Office of General Services obtains a prevailing wage schedule for the State when
awarding a State Contract. However, if the Town uses the State Contract, the Town is required to
obtain a separate prevailing wage schedule specific to the Town project.
It is the Town’s responsibility to confirm that the Prime Contractor has provided all sub-contractors
with a copy of the prevailing wage schedule. A verified, signed statement must be obtained from
each sub-contractor, certifying that they were provided with a copy of the schedule.
7. A contract is always required when a service is being provided to the Town (regardless of dollar
amount). Where appropriate, short form contracts are available for longer or indefinite terms, only
if under the quote threshold and contract amounts don’t increase. When determining the term of a
contract, please take into consideration the nature of the procurement: What is the likelihood that
the original term may be extended? Most contracts are capped at 3 years, with an initial one year
term and two additional (optional) one year extensions. More involved contracts with larger
investments by the Contractors may have longer terms which will be negotiated as part of the
contract process.
4
8. GML §103 makes it possible for the Town to standardize on a particular type of material or
equipment. A Resolution approved by the Public Works Committee and the Town Board, shall state
that for reasons of efficiency or economy, there is a need for standardization. Such reasons may
include, but are not limited to the following:
a. Larger quantities of fewer items.
b. More economical buying.
c. Flexibility of inventory.
d. Reduction of purchasing time.
e. Lower departmental operating costs.
f. Reduced inventories.
Adoption of such a Resolution does not eliminate the necessity for conformance to the competitive
bidding requirements. Standardization restricts the purchase to a specific model or type of
equipment or supply but does not limit the vendors it can be purchased from.
Procedures Specific to Each Type of Purchase1
Commodity/Equipment/Furniture Purchases
$1 - $1,000: Purchases can be made at the discretion of the Department Head. All
equipment/furniture costing more than $1,000.00 aggregate over the
next 12 months, (ex. 4 chairs costing $350 each for a total of $1,400)
requires 2 verbal quotes.
$1,001 - $4,999: Documented verbal or internet quotes from at least 2 separate vendors, if
available. When the lowest quoted item is deemed as not acceptable,
documented facts must support the decision.
$5,000 - $19,999: Formal written quotes from at least 3 separate vendors, if available. When
the lowest quoted item is deemed as not acceptable, documented facts must
support the decision and approval must be obtained from the appropriate
committee, and a Town Board Resolution adopted BEFORE the item is
ordered.
$20,000 & Up: Sealed bids in conformance with GML §103. If the lowest bid is deemed
as not acceptable, documented facts must support the decision and approval
must be obtained from the appropriate committee, and a Town Board
Resolution adopted BEFORE the item is ordered.
COMMODITY
PURCHASES
Department
Head Discretion
2 VERBAL
QUOTES
WRITTEN QUOTES
3 Other
Under $ 1,000 X
$1,001 - $4,999 X
$5,000 - $19,999 X
$20,000 & up Bid
5
Public Works Projects/Contracts
A Town Board Resolution must be adopted to award a Public Works bid and authorize a contract
and hence acquisition of the services. If a project is expected to exceed the public works
threshold of $35,000, then a bid specific to that project, or portions thereof, must be established.
The $35,000 threshold includes public works expenditures, as well as materials/commodities
purchased as part of the public works project. However, if a project is undertaken by the Town
workforce, the commodity needed for that project shall be acquired pursuant to the Town
Procurement Policy in accordance with the commodity thresholds. If contract labor or services
should be needed for that project, the same will be independently bid or otherwise acquired
pursuant to the Town Purchasing Policy in accordance with the public works threshold.
Regardless of the source of funding, i.e. grant funding or Town funding, the Town
Procurement Policy must be adhered to.
After the public opening of a sealed bid, a tabulation sheet shall be prepared, recording all
pricing as submitted by the responding vendors. The appropriate Department(s) shall evaluate
the bid responses and prepare a recommendation letter. When required, the using Department
will request a Resolution to be presented to their standing committee and then sent to the
Town Board for final award.
Bids for public works projects will be awarded by a Town Board Resolution
after the following conditions are met:
i. Sufficient appropriations are contained within the Department’s current
budget (or after a budget amendment has been completed).
ii. The Department Head provides a written recommendation for award
indicating that the bids received meet the intent of the specifications.
Dollar limit guidelines:
$1 - $1,000: At the discretion of the Department Head.
$1,001 - $4,999: Written quotes from at least 2 separate vendors, if available. If the
lowest quote is deemed as not acceptable, documented facts must
support the decision, and approval must be obtained from the Town
Board, by Resolution, BEFORE the services are ordered.
$5,000 - $34,999: Written quotes from at least 3 separate vendors, if available. If the lowest
quote is deemed as not acceptable, documented facts must support the
decision, and approval must be obtained from the Town Board, by
Resolution, BEFORE the services are ordered.
$35,000 & Up: Formal sealed bids according to GML §103. If the lowest bid is deemed
as not acceptable, documented facts must support the decision, and
approval must be obtained from the Town Board, by Resolution,
BEFORE the services are ordered.
PUBLIC WORKS
Wage rates and Board
Approval Required
Department
Head Discretion
WRITTEN QUOTES
2 3 Other
Under $1,000 X
$1,001 - $4,999 X
$5,000 - $34,999 X
$35,000 & up Bid
6
Best Value Methodology
General Municipal Law §103 now provides local governments greater flexibility in awarding
contracts by authorizing the award of purchase contracts, including contracts for service work
(but excluding any purchase contracts necessary for the completion of a public works
contract pursuant to Article 8 of the Labor Law) on the basis of best value. With the increased
complexity of the goods and services that the Town must obtain in order to serve taxpayers, it is
critical to consider selection and evaluation criteria that measure factors other than cost in the
strictest sense. Best value procurement links the procurement process directly to the Town’s
performance requirements, including, but not limited to, selection factors such as useful life
span, quality and options and incentives for more timely performance and/or additional
services. Best value procurement can provide much needed flexibility in obtaining important
goods and services at favorable prices and can reduce the time to procure such goods and
services.
“Best value” means the basis for awarding contracts for services to the offeror which
optimizes quality, cost and efficiency, among responsive and responsible offerors. Such basis
shall reflect, whenever possible, objective and quantifiable analysis. Such basis may also
identify a quantitative factor of offerors that are small businesses or certified minority or
women-owned business enterprises as defined in subdivision one, seven, fifteen and twenty
of section three hundred ten of the Executive Law to be used in evaluation of offers for
awarding of contracts for services.
When developing solicitation documents for competitive bids for the award of purchase
contracts including contracts for service work, the Purchasing Agent may, and subject to the
requirements herein and the applicable requirements set forth in this policy, determine that an
award of a purchase contract shall be based upon best value methodology. In making such
determination, the Purchasing Agent shall consider the recommendation, if any, of the
Department Head or designee of the Department the purchase contract is being procured for.
The Department Head or designee shall, in all instances, obtain the approval of the
Purchasing Agent to utilize best value methodology prior to issuance of the competitive bid
documents.
Requirements:
Where the basis for an award of a purchase contract will be the best value offer, the
Purchasing Agent shall, in all instances:
a. Document in the procurement record as a component of the competitive award
process and in advance of the initial receipt of offers, the determination of the
evaluation criteria, which whenever possible, shall be quantifiable and the process
to be used in the determination of best value and the manner in which the evaluation
process and selection shall be conducted.
b. Shall select a formal competitive procurement process in accordance with guidelines
established under this policy and document the determination in the procurement
record. The process of selection shall include, but may not necessarily be limited to,
a clear statement of need; a description of the required specifications governing
performance and related factors; a reasonable process for ensuring a competitive
field; a fair and equal opportunity for offerors to submit responsive offers; and a
balanced and fair method of award. Where the basis for award is best value,
documentation in the procurement record shall, where practicable, include a
quantification of the application of the criteria to the rating of proposals and the
evaluation results, or, where not practicable, such other justification which
demonstrates that best value will be achieved.
c. The solicitation shall prescribe the minimum specifications or requirements that must
be met in order to be considered responsive and shall describe and disclose the
general manner in which the evaluation and selection shall be conducted. Where
appropriate, the solicitation shall identify the relative importance and/or weight of
cost and the overall technical criterion to be considered by the Town in its
determination of best value.
7
Professional Services
Professional Services are not subject to competitive sealed bidding requirements but are
subject to the guidelines of GML §104-b for competitive pricing to be obtained for these
services. When a Department Head determines that professional services are necessary,
they must solicit proposals by obtaining written quotes and/or letting RFPs depending upon
the anticipated cost for service (see below). The RFP should include award criteria that is
not limited to just cost (i.e. experience, references, qualifications, availability, etc). It is
recommended that references are sought for similar projects. Upon receiving responses,
the Department Head will then bring proposals before the appropriate committee. The cost
of said services shall be outlined as price per hour and/or total cost, and the names of
qualified, licensed persons to perform said services will be presented to the committee along
with an award recommendation based on the criteria outlined in the RFP.
Thresholds for seeking proposals is determined by the anticipated cost as follows:
$1 - $5,000: No solicitation of quotes or proposals is required at the discretion of
the Department Head (quotes or proposals are encouraged when
practical).
$5,001-$19,999: Written quotes from at least 3 qualified sources, where available.
The award will be based on cost, experience, references,
qualifications, availability, etc, Contract approval must be obtained
from the Town Board, by Resolution, BEFORE the services are
ordered.
$20,000 & Up: RFP from at least 3 qualified sources, where available. Award
criteria should be included in the RFP specifications to include
cost, experience, references, qualifications, availability, etc..
PROFESSIONAL
SERVICES
Department Head
Discretion WRITTEN QUOTES
3 RFP
$1 - $5,000 X
$5,001 - $19,999 X
$20,000 & Up X
8
Exemptions and Exceptions to Procurement Policy:
1.
a. Emergencies: GML §103(4) describes an emergency as an urgent need affecting the
health and safety of citizens, which requires immediate action, where the occurrence
or condition is “unforeseen”. Lack of anticipation or planning cannot be deemed as
a cause for declaring an emergency. A true emergency does not exclude the need for
securing competitive pricing, only the formal bidding process. An exception to the
competitive bidding requirements exists for emergency situations. There are three
basic statutory criteria to be met to fall within this exception. These are that:
(1) the situation arises out of an accident or unforeseen occurrence or condition; (2)
public buildings, public property or the life, health, safety or property of the political
subdivision’s residents are affected; and (3) the situation requires immediate action
which cannot await competitive bidding. When the Town Board passes a
Resolution that a public emergency exists, the public interest dictates that purchases
are made at the lowest possible costs, seeking competition by informal solicitation
of quotes or otherwise, to the extent practicable under the circumstances. The
Attorney for the Town and the Town Board shall be consulted and will make a
recommendation as to how to proceed.
b. Membership dues and conference fees.
c. All Physicians, Dentists and any Medical Providers.
d. Attorneys needed for a particular or specialized requirement.
e. Subscriptions for updates to existing Law Libraries.
f. Public works services where, upon the determination by the Department Head, it is
not feasible to determine the amount to be spent for repairs to vehicles, equipment
or machinery (outside of standard repairs to be handled by Town employees
including auto body repairs), until the item is inspected and/or dismantled and a cost
for inspection or diagnosis has already been incurred and for which it would not be
practical to transport the equipment or machinery for multiple quotes. If auto repairs
are authorized by the Insurance Carrier as a result of an accident, Department Head
may proceed upon the recommendation of the Insurance Adjuster.
g. Pursuant to GML §103(6), surplus and second hand supplies, material or equipment
may be purchased without competitive bidding or competitive offering from the
Federal Government, the State of New York or from any other political subdivision,
district or public benefit corporation.
2. Quotes or proposals are not required for Sole Source & Single Source Commodities or Services
Competitive bidding is not required under GML §103 where the subject of the contract is
controlled by a monopoly, or where there is only one possible (sole) source from which to
procure certain patented goods or services, and therefore no possibility of competition exists.
Should certain supplies or materials be obtainable only from a specific manufacturer, then
a true monopoly would exist and the purchase would not be subject to bidding requirements.
The mere likelihood that only one firm will bid, however, is insufficient to justify a sole
source procurement. Further, a political subdivision may not artificially create a sole source
situation such as by, without proper justification, tailoring bid specifications to limit
competition to only one bidder.
It will NOT be necessary to seek quotes, RFP’s or bids to comply with this Purchasing Policy
for the following, however, contracts for services shall still be required (unless it’s
determined by the Town Supervisor, and/or the Attorney for the Town that one is not
required):
9
In determining whether a sole source item is required in the public interest, the Town
should show, at a minimum:
a. The unique benefits to the Town of the item or service as compared to other
products or services available in the marketplace;
b. That no other product or service provides substantially equivalent or similar benefits;
c. And that, considering the benefits received, the cost of the item or service is
reasonable in comparison to other products or services in the marketplace.
In addition, the Town should document that, as a matter of fact, there is no possibility of
competition, as from competing dealers or distributors. The sole source exception may
apply, for example, in those instances when:
d. Services from a regulated public utility are available from only one source;
e. There is only one source from which to acquire equipment which meets state-
mandated requirements; or
f. A political subdivision, which owns equipment uniquely suited to or compatible with
a particular make of equipment, has adopted a standardization resolution for that
make of equipment and the equipment is only available from one source.
A sole source can be a manufacturer, software developer or service provider that sells direct
and there are no other sources offering an “or equal”. Prior to a vendor being considered a
sole source, a letter on the vendor’s official letterhead must be on file detailing their sole
source status.
A single source could be a distributor/wholesaler/retailer that has a contractual agreement
for a specific territory to the exclusion of others. Should you have a situation involving a
single source supplier, a letter on the manufacturer’s letterhead must be on file with the
Finance Department confirming the single source authorized vendor.
General
Townwide
General Part
Town
Highway
Townwide
Highway Part
Town
Fund Equity Beginning Detail
Fund Balance Beginning @ 1/1/2021 3,855,828 2,123,322 652,518 5,264,702
Prior Period Audit Adj - Retiree Health Liability 368,302 189,973 140,517
Add: Revenue & Other Sources 8,212,159 1,102,557 832,345 1,120,222
Deduct: Expenses & Other Uses (5,327,161) (1,611,650) (591,418) (2,899,871)
Fund Balance Ending @ 12/31/2021 7,109,128 1,804,202 893,445 3,625,570
Less: Amount of Additional Fund Balance
Appropriated and Assigned in the
Adopted 2022 Budget - 914 (575,482) (39,125) - -
Encumbrances (433,545) (20,914) (253,156) (32,569)
Less: Reserved Portion of Fund Balance
Non Spendable:
Prepaids - 806 (139,262) (59,240) (12,336) (53,840)
Restricted:
Preserve Maintenance Reserve - 870 (41,652)
Land Stewardship - 870 (10,095)
Saunders Park donation - 870 (44,150)
Parks & Open Space - 878 (724,763)
Committed:
Gen'l Benefit Purposes - 867 (154,398) (77,199) (80,708)
Cemetary Maintenance - 867 (4,501)
Equipment (399,477)
Maple Ave. Rehab (153,000)
Assigned:
Assigned Unappropriated (R Fund)(149,808)
Unassigned Fund Balance 12/31/2021 4,831,472 1,607,724 627,953 2,905,976
2022 Budgeted Expenditures 5,622,070 1,912,977 732,591 2,880,379
Fund Balance % of Budgeted Expenditures 85.94%84.04%85.72%100.89%
Fund Balance Over 40%2,582,644.28 842,532.92 334,916.60 1,753,824.70
Potential 2022 Uses
2015 Bond Payoff (461,000.00)
Open Space Plan Contribution (reserve)(100,000.00)
Reserve for debt (or capital)(1,373,918.00)
Reserve for Equipment (335,000.00)
Potential 2023 Uses
Transfer from B to DB for CIPs (842,532.92) 842,532.92
CIP - Roads (200,000.00)
CIP - PWF Fueling Station Construction (650,000.00)
Potential 2024 Uses
2014 Bond Payoff (Sandbank $ in V reserve)-
CIP - Roads (500,000.00)
458,726.28 - (83.40) 1,435,357.62
2021 Fund Balance
Meeting of the Ithaca Town Board
TB Resolution 2022 -: Approval of Budget Transfers, Amendments and Modifications for
the Month Ending May 31, 2022.
Whereas, the Town Finance Officer has reviewed all budgetary revenue and appropriation
accounts for the month ending May 31, 2022, and
Whereas, this review disclosed certain budgetary revenues and expenditures requiring transfers,
amendments or modifications summarized below:
General Town-wide Fund
Budget Transfers
Account Description From To
A1110.401 Auditing Services 1,300
A1110.100 Justices-Regular Pay 1,300
A1320.401 Auditing Services 2,185
A1316.410 Conferences & Mileage 2,000
A1316.420 Dues & Publications 185
A7110.274 Loaders & Backhoes 3,000
A7110.275 Excavating Equipment 17,000
A5132.444 Security & Fire Alarm 20,000
A1320.401 Auditing Services 6,435
A1990.499 Contingency Account 7,948
A7110.274 Loaders & Backhoes 986
A7110.529 Babcock Ridge Trail 120,000
A8540.274 Loaders & Backhoes 996
A8540.275 Excavating Equipment 4,250
A5182.400 Street Lighting – Contractual 140,615
A3889 State Grant – Babcock Ridge Trail 59,000
A2770 Miscellaneous Revenue – Rebates 59,000
A7110.277 Park & Turf Equipment 161
A7110.279 Miscellaneous Equipment 161
A8540.276 Park & Turf Equipment 41
A8540.279 Miscellaneous Equipment 41
A8020.400 Contractual 2,494
A8020.403 Consulting Services 2,494
Highway Part-Town Fund
Budget Transfers
Account Description From To
DB5130.276 Park & Turf Equipment 401
DB5130.279 Miscellaneous Equipment 401
Water Fund
Budget Transfers
Account Description From To
F8340.276 Park & Turf Equipment 121
F8340.279 Miscellaneous Equipment 121
Sewer Fund
Budget Transfers
Account Description From To
G8120.276 Park & Turf Equipment 88
G8120.279 Miscellaneous Equipment 88
Forest Home Light District
Budget Adjustment
Account Description From To
SL1-599 Appropriated Fund Balance 6,263
SL1-5031/A Interfund Transfer 1,457
SL1-5182.2770 Miscellaneous Revenue 6,713
SL1-5182.400 Contractual 14,433
Glenside Drive Light District
Budget Adjustment
Account Description From To
SL2-599 Appropriated Fund Balance 969
SL2-5031/A Interfund Transfer 2,119
SL2-5182.2770 Miscellaneous Revenue 2,685
SL2-5182.400 Contractual 5,773
Renwick Heights Light District
Budget Adjustment
Account Description From To
SL3-599 Appropriated Fund Balance 1,287
SL3-5031/A Interfund Transfer 2,959
SL3-5182.2770 Miscellaneous Revenue 3,692
SL3-5182.400 Contractual 7,938
Eastwood Commons Light District
Budget Adjustment
Account Description From To
SL4-599 Appropriated Fund Balance 2,034
SL4-5031/A Interfund Transfer 1,440
SL4-5182.2770 Miscellaneous Revenue 3,021
SL4-5182.400 Contractual 6,495
Clover Lane Light District
Budget Adjustment
Account Description From To
SL5-599 Appropriated Fund Balance 257
SL5-5031/A Interfund Transfer 515
SL5-5182.2770 Miscellaneous Revenue 671
SL5-5182.400 Contractual 1,443
Winners Circle Light District
Budget Adjustment
Account Description From To
SL6-599 Appropriated Fund Balance 683
SL6-5031/A Interfund Transfer 475
SL6-5182.2770 Miscellaneous Revenue 1,007
SL6-5182.400 Contractual 2,165
Burleigh Drive Light District
Budget Adjustment
Account Description From To
SL7-599 Appropriated Fund Balance 1,189
SL7-5031/A Interfund Transfer 1,512
SL7-5182.2770 Miscellaneous Revenue 2,350
SL7-5182.400 Contractual 5,051
Westhaven Road Light District
Budget Adjustment
Account Description From To
SL8-599 Appropriated Fund Balance 2,913
SL8-5031/A Interfund Transfer 4,420
SL8-5182.2770 Miscellaneous Revenue 6,378
SL8-5182.400 Contractual 13,711
Coddington Road Light District
Budget Adjustment
Account Description From To
SL9-599 Appropriated Fund Balance 2,177
SL9-5031/A Interfund Transfer 2,455
SL9-5182.2770 Miscellaneous Revenue 4,028
SL9-5182.400 Contractual 8,660
Now, therefore, be it
Resolved, that this Town Board authorizes and directs the Town Finance Officer to record all
budget transfers, amendments and modifications, including all other changes deemed
appropriate and necessary.
Moved: Seconded:
Vote: ayes-
This chart demonstrates that a low/high tax rate does not correspond to a low/high tax bill. The chart on the leŌ side is sorted in ascending order by combined town/county/school tax rate. The chart on the right is sorted in descend-ing order by average taxes (the average single family home assessment mulƟplied by the combined tax rate). For instance, the Town of Lansing in the Ithaca City School District has the lowest combined tax rate...however, the proper-Ɵes in this segment are valued high and the resulƟng average tax bill is only surpassed the Village of Cayuga Heights/ICSD combinaƟon. ESTIMATED AVERAGE TAXES BASED UPON 2021 ASESSMENT ROLL AND 2021/2022 Town School District Combined Rate Average Asmt Average Taxes Tax Rate Rank Average Tax Rank Town School District Combined Rate Average Asmt Average Taxes Tax Rate Rank Average Tax Rank Lansing Ithaca 25.343470 $464,926 $11,783 1 28 Cayuga Heights Ithaca 31.177404 $435,992 $13,593 20 29 Ulysses Ithaca 25.567136 $423,506 $10,828 2 27 Lansing Ithaca 25.343470 $464,926 $11,783 1 28 Enfield Odessa 25.797235 $190,250 $4,908 3 7 Ulysses Ithaca 25.567136 $423,506 $10,828 2 27 Newfield Spencer 26.710414 $164,318 $4,389 4 3 Village of Lansing Lansing 31.274199 $330,169 $10,326 21 26 Village of Lansing Ithaca 26.833960 $335,735 $9,009 5 23 City Ithaca 34.832456 $291,222 $10,144 26 25 Ulysses Trumansburg 26.983925 $211,953 $5,719 6 14 Lansing Lansing 29.783709 $311,888 $9,289 15 24 Dryden Ithaca 27.279202 $267,476 $7,297 7 20 Village of Lansing Ithaca 26.833960 $335,735 $9,009 5 23 Caroline Ithaca 27.326482 $199,498 $5,452 8 12 Town Ithaca Ithaca 28.438958 $291,969 $8,303 12 22 Enfield Ithaca 27.460197 $173,635 $4,768 9 5 Trumansburg Trumansburg 32.870227 $244,798 $8,047 25 21 Newfield Newfield 28.048466 $176,314 $4,945 10 8 Dryden Ithaca 27.279202 $267,476 $7,297 7 20 Danby Ithaca 28.245180 $243,761 $6,885 11 17 Dryden Lansing 31.719441 $228,818 $7,258 22 19 Town Ithaca Ithaca 28.438958 $291,969 $8,303 12 22 Village of Dryden Dryden 38.777093 $179,857 $6,974 29 18 Danby Spencer 28.779003 $174,387 $5,019 13 9 Danby Ithaca 28.245180 $243,761 $6,885 11 17 Enfield Trumansburg 28.877346 $206,283 $5,957 14 15 Dryden Dryden 32.159353 $197,144 $6,340 23 16 Lansing Lansing 29.783709 $311,888 $9,289 15 24 Enfield Trumansburg 28.877346 $206,283 $5,957 14 15 Dryden Groton 30.101686 $182,192 $5,484 16 13 Ulysses Trumansburg 26.983925 $211,953 $5,719 6 14 Danby Newfield 30.116970 $142,000 $4,277 17 2 Dryden Groton 30.101686 $182,192 $5,484 16 13 Caroline Newark Valley 30.230406 $131,241 $3,967 18 1 Caroline Ithaca 27.326482 $199,498 $5,452 8 12 Groton Groton 30.464382 $151,515 $4,616 19 4 Caroline Candor 32.540875 $161,880 $5,268 24 11 Cayuga Heights Ithaca 31.177404 $435,992 $13,593 20 29 Village of Freeville Dryden 35.111610 $148,275 $5,206 27 10 Village of Lansing Lansing 31.274199 $330,169 $10,326 21 26 Danby Spencer 28.779003 $174,387 $5,019 13 9 Dryden Lansing 31.719441 $228,818 $7,258 22 19 Newfield Newfield 28.048466 $176,314 $4,945 10 8 Dryden Dryden 32.159353 $197,144 $6,340 23 16 Enfield Odessa 25.797235 $190,250 $4,908 3 7 Caroline Candor 32.540875 $161,880 $5,268 24 11 Village of Groton Groton 38.364716 $127,072 $4,875 28 6 Trumansburg Trumansburg 32.870227 $244,798 $8,047 25 21 Enfield Ithaca 27.460197 $173,635 $4,768 9 5 City Ithaca 34.832456 $291,222 $10,144 26 25 Groton Groton 30.464382 $151,515 $4,616 19 4 Village of Freeville Dryden 35.111610 $148,275 $5,206 27 10 Newfield Spencer 26.710414 $164,318 $4,389 4 3 Village of Groton Groton 38.364716 $127,072 $4,875 28 6 Danby Newfield 30.116970 $142,000 $4,277 17 2 Village of Dryden Dryden 38.777093 $179,857 $6,974 29 18 Caroline Newark Valley 30.230406 $131,241 $3,967 18 1