HomeMy WebLinkAbout2005 Final Budgetdown Budget
2005
Catherine Valentino, Supervisor
Carolyn J. Grigorov, , Deputy Town Supervisor
Bill Lesser, Councilman Will Burbank, Councilman
Herb Engman, Councilman Peter Stein, Councilman
Sandra Gittelman, Councilwoman
ADOPTED
TOWN BUDGET
FOR
YEAR 2005
TOWN OF ITHACA
n
COUNTY OF TOMPKINS
VILLAGE WITHIN TOWN
VILLAGE OF CAYUGA HEIGHTS
CERTIFICATION OF TOWN CLERK
CI I -C 010 k511k� TOWN CLERK
CERTIFY THAT THE FOLLOWING IS ATRUE AND CORRECT COPY OF THE 2005
ADOPTED BUDGET OF THE TOWN OF ITHACA AS SUBMITTED
BY TOWN CHIEF FISCAL OFFICER, CATHERINE VALENTINO, TOWN SUPERVISOR
AS AUTHORIZED BY THE
TOWN BOARD AT THE PUBLIC BBO�ARCMEETING OF NOVEMBER 8,2004
SIGNED: ty
DATED: NOVEMBER 8, 2004
FINAL TAX & BENEFIT ASSESSMENT
RATES
TOWN OF ITHACA
ADOPTED 2005 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Real Property Tax Rate Based On A Per $1,000 of Assessed Property Value
FUND
ADOPTED
1996
I ADOPTED
1997
ADOPTED
1998
ADOPTED
1999
ADOPTED
2000
ADOPTED
2001
ADOPTED
2002
ADOPTED
2003
TENTATIVE
2004
PRELIMINARY
2004
ADOPTED
2004
TENTATIVE
2005
PRELIMINARY
2005
ADOPTED
2005
2,181,302
GENERAL FUND TOWNWIDE
(A)
$ 1,727,623
$
1,869,432
$ 1,944,200
$
1,915,678
$ 1,958,961
$
1,959,501
$ 2,019,075
$
2,181,195
$
2,181,302
$ 2,181,302
$ 2,569,100
$ 2,569,100
$ 2,569,100
Appropriated Fund Balance
$ -
$ -
$
(6,580)
$ -
$
(33,597)
$ 2,440
$
( Includes Village of Cayuga Heights
1
$
(14,301)
$
(154,976)
$ (154,976)
$ (84,710)
$ (84,710)
$ (84,710)
Other Revenue
$ 104,000
$ 191,014
$
247,400
$ 23,400
$
26,400
$ 38,800
$
39,500
$ 28,000
$
33,400
$
33,400
$ 33,400
$ 42,134
$ 42,134
$ 42,134
REAL PROPERTY TAX REVENUE
$ 1,520,091
Appropriations
$
$
1,555,592
$
1,494,064
$
1,518,961
$
1,537,276
$
1,925,508
$
21083,181
$
2,247,613
$
2,679,203
$
2,937,827
$
2,967,727
$
2,999,577
$
2,945,819
$
3,176,619
$
3,176,619
Appropriated Fund Balance
3.836
$
163,647
$
71,555
$
140,334
$
198,506
$
291,355
$
166,048
$
361,791
$
379,175
$
664,309
$
703,317
$
703,317
$
699,760
$
930,560
$
930,560
Other Revenue
$
1,391,945
$
1,422,509
$
1,378,627
$
1,338,770
$
1,634,153
$
1,917,133
$
1,885,823
$
1,324,500
$
11220,970
$
1,220,935
$
1,243,785
$
952,968
$
952,968
$
952,968
REAL PROPERTY TAX REVENUE
$
892,810
$
926,611
$
924,762
$
904,636
$
907,636
$
926,807
$
939,082
$
975,528
$
1,052,548
$
1,052,475
$
1,052,475
$
1,293,091
$
1,293,091
$
1,293,091
TAX RATE
$ 11,300
$
1.255
$
1.255
$
1.256
$
1.256
$
1.260
$
1.260
$
1.260
$
1.260
$
1.260
$
1.260
$
1.260
$
1.380
$
1.380
$
1.380
Assessed Value
10,500
$
711,607,624
$ 738,548,762
$ 5,300
$ 736,522,352
$ 720,251,657
$
720,212,772
$
735,563,251
$ 745,064,483
$ 774,028,362
$ 835,355,466
$
835,297,966
$ 835,297,966
$ 937,022,814
$
937,022,814
$ 937,022,814
GENERAL PART TOWN FUND
(B)
$ _
$ -
TAX RATE
$ -
$ -
$
-
$ -
$
$ -
$
-
$ -
$
-
$
-
$ -
$ -
$ -
$ -
Assessed Value
$ 711,607,624
$ 738,548,762
$ 736,522,352
$ 720,251,657
$ 720,212,772
( Excludes Village of Cayuga Heights
)
$ 745,064,483
$ 774,028,362
$ 835,383,466
$
835,297,966
$ 835,297,966
$ 937,022,814
$ 937,022,814
$ 937,022,814
Appropriations
$
1,712,502
$
1,635,806
$
767,474
$
778,076
$
512,272
$
590,249
$
621,153
$
687,722
$
740,071
$
742,071
$
742,071
$
763,396
$
763,396
$
763,396
Appropriated Fund Balance
$
259,395
$
60,965
$
198,011
$
104,113
$
104,340
$
146,488
$
155,140
$
144,879
$
130,371
$
132,371
$
132,371
$
98,631
$
98,631
$
98,631
Other Revenue
$
1,453,107
$
1,574,841
$
569,463
$
673,963
$
407,932
$
443,761
$
466,013
$
542,843
$
609,700
$
609,700
$
609,700
$
664,765
$
664,765
$
664,765
REAL PROPERTY TAX REVENUE
$
-
$
-
$
-
$
-
$
_
$
_
$
_
$
_
$
_
$
_
$
_
$
-
$
_
$
_
TAX RATE
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
Assessed Value
$491,623,178
$490,900,878
$489,951,723
$483,175,384
$484,230,206
$493,661,642
$501,834,049
$504,748,440
$562,622,836
$563,585,449
$563,585,449
$635,552,062
$635,552,062
$635,552,062
HIGHWAY FUND (DB)
( Excludes Village of Cayuga Heights
1
Appropriations
$
1,146,510
$
1,151,643
$
1,286,624
$
1,434,750
$
1,377,000
$
1,527,630
$
1,733,453
$
1,872,372
$
2,058,806
$
2,082,806
$
2,082,806
$
1,892,287
$
2,147,287
$
2,147,287
Appropriated Fund Balance
$
71,140
$
206,705
$
114,724
$
105,650
$
99,900
$
136,837
$
299,192
$
337,007
$
419,706
$
443,706
$
443,706
$
(214,213)
$
(233,213)
$
(233,213)
Other Revenue
$
1,075,370
$
944,938
$
1,171,900
$
1,329,100
$
1,277,100
$
1,390,793
$
1,434,261
$
1,535,365
$
1,639,100
$
1,639,100
$
1,639,100
$
2,135,500
$
2,380,500
$
2,380,500
REAL PROPERTY TAX REVENUE
$
-
$
-
$
-
$
-
$
-
$
_
$
_
$
_
$
_
$
_
$
_
$
_
$
_
$
-
TAX RATE
$
-
$
-
$
-
$
-
$
-
$
-
$
_
$
_
$
_
$
_
$
_
$
_
$
-
$
_
Assessed Value
$
491,623,178
$ 490,900,878
$ 489,951,723
$ 483,175,384
$
484,230,206
$ 493,661,642
$ 501,834,049
$ 504,748,440
$ 562,622,836
$
563,585,449
$ 563,585,449
$ 635,552,062
$
635,552,062
$ 635,552,062
( Excludes Village of Cayuga Heights )
Appropriations
$ 1,624,091
$ 1,727,623
$
1,869,432
$ 1,944,200
$
1,915,678
$ 1,958,961
$
1,959,501
$ 2,019,075
$
2,181,195
$
2,181,302
$ 2,181,302
$ 2,569,100
$ 2,569,100
$ 2,569,100
Appropriated Fund Balance
$ -
$ -
$
(6,580)
$ -
$
(33,597)
$ 2,440
$
(102,008)
$ (44,356)
$
(14,301)
$
(154,976)
$ (154,976)
$ (84,710)
$ (84,710)
$ (84,710)
Other Revenue
$ 104,000
$ 191,014
$
247,400
$ 23,400
$
26,400
$ 38,800
$
39,500
$ 28,000
$
33,400
$
33,400
$ 33,400
$ 42,134
$ 42,134
$ 42,134
REAL PROPERTY TAX REVENUE
$ 1,520,091
$ 1,536,609
$
1,628,612
$ 1,918,800
$
1,922,839
$ 1,917,721
$
2,022,009
$ 2,035,431
$
2,162,096
$
2,302,878
$ 2,302,878
$ 2,611,676
$ 2,611,676
$ 2,611,676
TAX RATE
$ 3.031
$ 3.060
$
3.253
$ 3.877
$
3.887
$ 3.885
$
3.836
$ 3.836
$
3.836
$
3.836
$ 3.836
$ 3.836
$ 3.836
$ 3.836
Assessed Value
$ 501,556,507
$ 502,230,094
$ 500,684,645
$ 494,856,971
$ 494,640,507
$ 493,661,642
$ 527,113,896
$ 530,612,843
$ 563,632,949
$
600,333,067
$ 600,333,067
$ 680,833,157
$ 680,833,157
$ 680,833,157
RISK RETENTION FUND (R)
( Includes Village of Cayuga Heights 1
Appropriations
$ -
$ -
$
3,700
$ 26,500
$
16,000
$ 16,000
$
11,000
$ 11,000
$
15,000
$
15,000
$ 15,000
$ 7,500
$ 7,500
$ 7,500
Appropriated Fund Balance
$ -
$ -
$
(7,500)
$ 11,300
$
4,975
$ 4,500
$
1,000
$ 1,000
$
4,500
$
4,500
$ 4,500
$ 2,200
$ 2,200
$ 2,200
Other Revenue
$ -
$ -
$
11,200
$ 15,200
$
11,025
$ 11,500
$
10,000
$ 10,000
$
10,500
$
10,500
$ 10,500
$ 5,300
$ 5,300
$ 5,300
REAL PROPERTY TAX REVENUE
$ -
$ -
$
-
$ -
$
-
$ -
$
_
$ _
$
_
$
_
$ _
$ _
$ _
$ -
TAX RATE
$ -
$ -
$
-
$ -
$
$ -
$
-
$ -
$
-
$
-
$ -
$ -
$ -
$ -
Assessed Value
$ 711,607,624
$ 738,548,762
$ 736,522,352
$ 720,251,657
$ 720,212,772
$ 735,563,251
$ 745,064,483
$ 774,028,362
$ 835,383,466
$
835,297,966
$ 835,297,966
$ 937,022,814
$ 937,022,814
$ 937,022,814
Page 1
TOWN OF ITHACA
ADOPTED 2005 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
D A con nu A DDD I iurr no c
DEBT SERVICE FUND
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
FUND
1,895,509
$ 1,895,509
1
1,895,509
Appropriated Fund Balance
J Includes Village of Cayuga Heights )
249,056
$
1
$
25,173
I
(96,327)
$ (5,182)
$
1996
1997
1996
1999
2000
2001
2002
2003
2004
2004
2004
2005
2005
2005
DEBT SERVICE FUND
$
2,116,136
$
1,674,532
$
1,849,099
$
1,623,308
$ 3,771,859
$
2,051,655
$ 2,051,855
$
2,051,855
$
1,895,509
$ 1,895,509
$
1,895,509
Appropriated Fund Balance
J Includes Village of Cayuga Heights )
249,056
$
(16,600)
$
25,173
$
(96,327)
$ (5,182)
$
40,810
$ 33,521
$
33,521
$
(120,168)
$ (120,168)
$
(120,168)
Revenues - Other
$
Appropriations
$
1,045,808 $
1,071,681 $
1,019,129
$
913,915
$
898,313
$
838,225
$ 802,599
$
791,973
$
886,676
$ 886,676
$ 886,676
$ 1,201,549
$ 1,201,549
$ 1,201,549
Appropriated Fund Balance
$
- $
- $
529
$
1,800
$
1,799
$
1,700
$ 2,200
$
2,201
$
(1,801)
$ (1,801)
$ (1,801)
$ 286,220
$ 286,220
$ 286,220
Other Revenue
$
1,045,808 $
1,071,681 $
1,018,600
$
912,115
$
896,514
$
836,525
$ 800,399
$
789,772
$
888,477
$ 888,477
$ 888,477
$ 915,329
$ 915,329
$ 915,329
REAL PROPERTY TAX REVENUE
$
- $
- $
_
$
_
$
-
$
-
$ -
$
-
$
-
$ -
$ -
$ -
$ _
$
TAX RATE
$
- $
- $
-
$
-
$
-
$
-
$ -
$
-
$
-
$ -
$ -
$ -
$ -
$ _
Assessed Value
$
711,607,624 $
738,548,762 $
736,522,352
$
720,251,657
$
720,212,772
$
735,563,251
$745,064,483
$774,028,362
$835,383,466
$835,297,966
$835,297,966
$937,022,814
$937,022,814
$937,022,814
WATER FUND IF
Appropriations
$
2,116,136
$
1,674,532
$
1,849,099
$
1,623,308
$ 3,771,859
$
2,051,655
$ 2,051,855
$
2,051,855
$
1,895,509
$ 1,895,509
$
1,895,509
Appropriated Fund Balance
$
249,056
$
(16,600)
$
25,173
$
(96,327)
$ (5,182)
$
40,810
$ 33,521
$
33,521
$
(120,168)
$ (120,168)
$
(120,168)
Revenues - Other
$
607,084
$
414,532
$
427,926
$
320,308
$ 2,466,677
$
510,845
$ 518,334
$
518,334
$
515,677
$ 515,677
$
515,677
Revenues- Estimated Metered Water Sales
$
1,260,000
$
1,260,000
$
1,396,000
$
1,303,000
$ 1,300,000
$
1,500,000
$ 1,500,000
$
1,500,000
$
1,500,000
$ 1,500,000
$
1,500,000
Benefit Assessments
Water Available & Connected (WD301)
No. of Units
7,409.21
7,206.15
7,220.84
7,282.14
7,488.21
7,488.21
7,488.21
7,488.21
7,468.87
7,468.87
7,468.87
Per Unit Charge (Benefit Assessment Charge)
$
54
$
54
$
54
$
54
$ 54
$
64
$ 65
$
65
$
65
$ 65
$
65
Assessment Revenues
$
400,100
$
389,132
$
389,926
$
393,236
$ 404,363
$
479,245
$ 486,734
$
486,734
$
485,477
$ 485,477
$
485,477
Water Not Available (WD300)
Ad Valoreum Assessment Values
$
337,262,891
$
352,899,791
$
329,161,691
$330,037,842
$332,219,944
$332,219,944
$332,219,944
$332,219,944
$335,150,131
$335,150,131
$335,150,131
Ad Valoreum Revenue
$
6,280
$
6,000
$
6,000
$
6,000
$ 6,000
$
6,000
$ 6,000
$
6,000
$
6,000
$ 6,000
$
6,000
SEWER FUND (G)
Appropriations
$
1,679,702
$
1,390,712
$
2,138,591
$
1,713,841
$ 1,485,651
$
1,931,388
$ 1,931,388
$
11931,388
$
2,501,711
$ 2,501,711
$
2,501,711
Appropriated Fund Balance
$
(105,640)
$
(362,637)
$
232,765
$
(195,705)
$ (432,018)
$
94,513
$ 94,713
$
94,713
$
676,194
$ 676,194
$
676,194
Revenues - Other
$
459,702
$
1,224,331
$
565,826
$
569,546
$ 575,669
$
496,875
$ 496,875
$
496,875
$
485,517
$ 485,517
$
485,517
Revenues - Estimated Metered Sewer Rents
$
1,220,000
$
1,200,000
$
1,340,000
$
1,340,000
$ 1,340,000
$
1,340,000
$ 1,340,000
$
1,340,000
$
1,340,000
$ 1,340,000
$
1,340,000
Benefit Assessments
Sewer Available & Connected (W D301)
No. of Units
7,001.15
6,797.60
6,831.61
6,882.17
7,102.69
7,102.69
7,102.69
7,102.69
7,087.96
7,087.96
7,087.96
Per Unit Charge (Benefit Assessment Charge)
$
75
$
75
$
75
$
75
$ 75
$
65
$ 65
$
65
$
65
$ 65
$
65
Assessment Revenues
$
525,087
$
509,821
$
512,370
$
516,163
$ 532,702
$
461,675
$ 461,675
$
461,675
$
460,717
$ 460,717
$
460,717
Sewer Not Available (WD300)
Ad Valoreum Assessment Values
$
313,504,091
$
376,221,191
$
356,263,591
$359,528,442
$332,219,944
$364,581,308
$364,581,308
$364,581,308
$369,806,555
$369,806,555
$369,806,555
Ad Valoreum Revenue
$
6,739
$
6,700
$
6,700
$
6,700
$ 6,700
$
6,700
$ 6,700
$
6,700
$
6,700
$ 6,700
$
6,700
Page 2
TOWN OF ITHACA
ADOPTED 2005 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Snecial District Assessment Rased On A Par m nnn of Accaccad Pr....e.n, vai„a ..r w,,. h— ^f i :..r.a:— — i o.,_w
FOREST HOME LIGHT DISTRICT (SLI)
Appropriations
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
FUND
2,300
I
I
I
2,829
I
2,829
I
I
I
2,500
I
I
Appropriated Fund Balance
$
1996
1997
1998
1999
2000
2001
2002
2003
2004
2004
2004
2005
2005
2005
FOREST HOME LIGHT DISTRICT (SLI)
Appropriations
$
2,250
$
2,225
$
2,100
$
2,300
$
2,600
$
2,600
$
2,000
$
2,300
$
2,829
$
2,829
$
2,829
$
2,500
$
2,500
$
2,500
Appropriated Fund Balance
$
335
$
-
$
-
$
-
$
358
$
-
$
700
$
-
$
_
$
_
$
_
$
_
$
-
$
_
Other Revenue
$
-
$
45
$
-
$
-
$
-
$
-
$
1,300
$
2,300
$
2,829
$
2,829
$
2,829
$
2,500
$
2,500
$
2,500
REAL PROPERTY TAX REVENUE
$
1,915
$
2,180
$
2,100
$
2,300
$
2,242
$
2,600
$
1,300
$
2,300
$
2,829
$
2,829
$
2,829
$
3,195
$
3,195
$
3,195
DISTRICT TAX RATE
$
0.112
$
0.128
$
0.123
$
0.134
$
0.130
$
0.148
$
0.074
$
0.130
$
0.130
$
0.130
$
0.130
$
0.130
$
0.130
$
0.130
Assessed Values
$17,150,687
$17,075,959
$17,099,032
$
17,221,504
$17,249,777
$17,557,149
$
17,464,761
$17,687,900
$21,758,900
$
21,758,900
$ 21,758,900
$
24,574,200
$
24,574,200
$
24,574,200
GLENSIDE LIGHT DISTRICT (SI -2)
Appropriations
$
890
$
850
$
850
$
900
$
1,000
$
1,000
$
900
$
825
$
994
$
994
$
994
$
994
$
994
$
994
Appropriated Fund Balance
$
330
$
-
$
-
$
-
$
186
$
-
$
200
$
-
$
-
$
-
$
_
$
_
$
_
$
Other Revenue
$
-
$
20
$
-
$
-
$
-
$
-
$
700
$
825
$
994
$
994
$
994
$
994
$
994
$
994
REAL PROPERTY TAX REVENUE
$
560
$
830
$
850
$
900
$
814
$
1,000
$
700
$
825
$
994
$
994
$
994
$
1,121
$
1,121
$
1,121
DISTRICT TAX RATE
$
0.226
$
0.335
$
0.346
$
0.365
$
0.330
$
0.390
$
0.271
$
0.319
$
0.319
$
0.319
$
0.319
$
0.319
$
0.319
$
0.319
Assessed Values
$
2,476,800
$
2,476,800
$
2,457,300
$
2,467,300
$
2,467,300
$
2,566,600
$
2,584,360
$
2,583,000
$
3,117,500
$
3,117,500
$
3,117,500
$
3,514,500
$
3,514,500
$
3,514,500
RENWICK HEIGHTS LIGHT DISTRICT (SI -3)
Appropriations
$
1,290
$
1,190
$
1,100
$
1,800
$
1,850
$
1,850
$
1,300
$
1,200
$
1,203
$
1,203
$
1,203
$
1,203
$
1,203
$
1,203
Appropriated Fund Balance
$
140
$
300
$
300
$
-
$
(363)
$
300
$
1,000
$
-
$
-
$
_
$
_
$
-
$
_
$
_
Other Revenue
$
-
$
30
$
-
$
-
$
-
$
-
$
300
$
1,200
$
1,203
$
1,203
$
1,203
$
1,203
$
1,203
$
1,203
REAL PROPERTY TAX REVENUE
$
1,150
$
860
$
800
$
1,800
$
2,213
$
1,550
$
300
$
1,200
$
1,203
$
1,203
$
1,203
$
1,521
$
1,521
$
1,521
DISTRICT TAX RATE
$
0.151
$
0.116
$
0.110
$
0.250
$
0.310
$
0.213
$
0.041
$
0.166
$
0.166
$
0.166
$
0.166
$
0.166
$
0.166
$
0.166
Assessed Values
$
7,595,609
$
7,412,576
$
7,244,843
$
7,190,910
$
7,139,977
$
7,285,144
$
7,283,990
$
7,248,000
$
7,248,000
$
7,248,000
$
7,248,000
$
9,162,000
$
9,162,000
$
9,162,000
EASTWOOD COMMONS LIGHT DISTRICT (SI -4)
Appropriations
$
2,900
$
3,325
$
2,200
$
2,600
$
2,900
$
2,900
$
2,500
$
2,300
$
2,571
$
2,571
$
2,571
$
2,571
$
2,571
$
2,571
Appropriated Fund Balance
$
300
$
1,000
$
1,300
$
-
$
(152)
$
-
$
700
$
-
$
-
$
-
$
_
$
_
$
_
$
_
Other Revenue
$
-
$
75
$
-
$
-
$
-
$
-
$
1,800
$
2,300
$
2,571
$
2,571
$
2,571
$
2,571
$
2,571
$
2,571
REAL PROPERTY TAX REVENUE
$
2,600
$
2,250
$
900
$
2,600
$
3,052
$
2,900
$
1,800
$
2,300
$
2,571
$
2,571
$
2,571
$
3,096
$
3,096
$
3,096
DISTRICT TAX RATE
$
0.411
$
0.357
$
0.143
$
0.443
$
0.520
$
0.496
$
0.293
$
0.374
$
0.374
$
0.374
$
0.374
$
0.374
$
0.374
$
0.374
Assessed Values
$
6,320,700
$
6,305,500
$
6,305,500
$
5,873,000
$
5,869,000
$
5,848,200
$
6,152,200
$
6,157,200
$
6,873,200
$
6,873,200
$
6,873,200
$
8,279,200
$
8,279,200
$
8,279,200
CLOVER LANE LIGHT DISTRICT (SLS)
Appropriations
$
320
$
300
$
300
$
400
$
400
$
400
$
300
$
265
$
287
$
287
$
287
$
287
$
287
$
287
Appropriated Fund Balance
$
120
$
-
$
-
$
-
$
92
$
92
$
100
$
-
$
-
$
-
$
_
$
_
$
$
Other Revenue
$
-
$
15
$
-
$
-
$
-
$
-
$
200
$
265
$
287
$
287
$
287
$
287
$
287
$
287
REAL PROPERTY TAX REVENUE
$
200
$
285
$
300
$
400
$
308
$
308
$
200
$
265
$
287
$
287
$
287
$
317
$
317
$
317
DISTRICT TAX RATE
$
0.150
$
0.212
$
0.219
$
0.292
$
0.230
$
0.227
$
0.147
$
0.195
$
0.195
$
0.195
$
0.195
$
0.195
$
0.195
$
0.195
Assessed Values
$
1,332,800
$
1,345,800
$
1,370,200
$
1,370,200
$
1,338,500
$
1,357,600
$
1,357,600
$
1,359,600
$
1,472,600
$
1,472,600
$
1,472,600
$
1,625,600
$
1,625,600
$
1,625,600
Page 3
TOWN OF ITHACA
ADOPTED 2005 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Special District Assessment Based On A Per $1.000 of Assessed Prnnartv Vahie or Nnmher of I inhtinn I Initc nr I inhfinn Pn.d Frnnr...o
WINNERS CIRCLE LIGHT DISTRICT (SI -6)
Appropriations
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED TENTATIVE
PRELIMINARY
ADOPTED
TENTATIVE
PRELIMIANRY
ADOPTED
FUND
$
775
$
893
$
893
$
893
$
893
$
893
$
893
1996
1997
1998
1999
2000
2001
2002
2003 2004
2004
2004
2005
2005
2005
WINNERS CIRCLE LIGHT DISTRICT (SI -6)
Appropriations
$
960
$
865
$
750
$
1,000
$
1,000
$
1,000
$
800
$
775
$
893
$
893
$
893
$
893
$
893
$
893
Appropriated Fund Balance
$
20
$
200
$
150
$
-
$
(3)
$
100
$
300
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Other Revenue
$
-
$
2
$
-
$
-
$
-
$
-
$
500
$
775
$
893
$
893
$
893
$
893
$
893
$
893
REAL PROPERTY TAX REVENUE
$
940
$
640
$
600
$
1,000
$
1,012
$
900
$
500
$
775
$
893
$
893
$
893
$
962
$
962
$
962
DISTRICT TAX RATE
$
0.602
$
0.417
$
0.391
$
0.618
$
0.620
$
0.551
$
0.306
$
0.475
$
0.475
$
0.475
$
0.475
$
0.475
$
0.475
$
0.475
Assessed Values
$
1,560,800
$
1,535,800
$
1,535,800
$
1,617,000
$1,633,000
7,527.00
$ 1,633,000
$
1,633,000
$
1,633,000
$1,880,000
$
1,880,000
$1,880,000
$ 2,025,000
$
2,025,000
$
2,025,000
BURLEIGH DRIVE LIGHT DISTRICT (SI -7)
7,092.00
Appropriations
$
945
$
960
$
900
$
1,100
$
1,300
$
1,300
$
1,200
$
825
$
825
$
825
$
825
$
825
$
825
$
825
Appropriated Fund Balance
$
20
$
-
$
100
$
-
$
-
$
-
$
250
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Other Revenue
$
-
$
15
$
-
$
-
$
-
$
-
$
950
$
825
$
825
$
825
$
825
$
825
$
825
$
825
REAL PROPERTY TAX REVENUE
$
925
$
945
$
800
$
1,100
$
1,300
$
1,300
$
950
$
825
$
825
$
825
$
825
$
825
$
825
$
825
DISTRICT TAX RATE
$
0.242
$
0.247
$
0.209
$
0.288
$
0.349
$
0.349
$
0.255
$
0.222
$
0.222
$
0.222
$
0.222
$
0.222
$
0.222
$
0.222
Assessed Front Property Footage
3,821.40
3,821.10
3,821.10
3,821.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
WEST HAVEN LIGHT DISTRICT ISI -8)
Appropriations
$
3,240
$
3,190
$
3,200
$
4,000
$
4,000
$
4,000
$
3,200
$
3,100
$
3,103
$
3,103
$
3,103
$
3,176
$
3,176
$
3,176
Appropriated Fund Balance
$
230
$
1,000
$
(409)
$
-
$
(175)
$
400
$
1,100
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Other Revenue
$
-
$
100
$
-
$
-
$
-
$
-
$
2,100
$
3,100
$
3,103
$
3,103
$
3,103
$
3,176
$
3,176
$
3,176
REAL PROPERTY TAX REVENUE
$
3,010
$
2,090
$
3,609
$
4,000
$
4,145
$
3,600
$
2,100
$
3,100
$
3,103
$
3,103
$
3,103
$
3,176
$
3,176
$
3,176
DISTRICT TAX RATE
0.34
$
0.210
$
0.362
$
0.469
$
0.490
$
0.426
$
0.248
$
0.442
$
0.461
$
0.461
$
0.461
$
0.472
$
0.472
$
0.472
Assessed Number of Lighting Units
8,738.00
9,970.00
9,970.00
8,520.00
8,460.00
8,460.00
8,460.00
7,010.00
6,730.00
6,730.00
6,730.00
6,730.00
6,730.00
6,730.00
CODDINGTON ROAD LIGHT DISTRICT (SL9
Appropriations
$
1,750
$
1,885
$
1,900
$
2,100
$
2,300
$
2,300
$
1,900
$
1,800
$
1,800
$
1,800
$
1,800
$
1,875
$
1,875
$
1,875
Appropriated Fund Balance
$
750
$
120
$
100
$
-
$
192
$
-
$
300
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Other Revenue
$
-
$
40
$
-
$
-
$
-
$
-
$
1,600
$
1,800
$
1,800
$
1,800
$
1,800
$
1,875
$
1,875
$
1,875
REAL PROPERTY TAX REVENUE
$
1,000
$
1,725
$
1,800
$
2,100
$
2,108
$
2,300
$
1,600
$
1,800
$
1,800
$
1,800
$
1,800
$
1,875
$
1,875
$
1,875
DISTRICT TAX RATE
$
0.132
$
0.229
$
0.239
$
0.279
$
0.280
$
0.306
$
0.217
$
0.244
$
0.254
$
0.254
$
0.254
$
0.264
$
0.264
$
0.264
Assessed Number of Lighting Units
7,557.00
7,527.00
7,527.00
7,527.00
7,527.00
7,527.00
7,368.00
7,368.00
7,092.00
7,092.00
7,092.00
7,092.00
7,092.00
7,092.00
Page 4
FISCAL BUDGET SUMMARY
TOWN OF ITHACA, NEW YORK
SUMMARY OF FISCAL BUDGET BY FUND
FOR 2005
SPECIAL DISTRICTS
SF
FIRE PROTECTION FUND
$
2,569,100.00
ESTIMATED
UNEXPENDED
AMOUNT
TO
BE
APPROPRIATIONS
REVENUE
FUND
BALANCE
RAISED
BY
TAX
A
GENERAL FUND
TOWNWIDE
$
3,176,619.00
952,968.00
930,560.00
SL2
1,293,091.00
$
994.00
-127.00
1,121.00
B
GENERAL FUND
PART TOWN
$
763,396.00
1,203.00
664,765.00
98,631.00
-318.00
1;521.00
SL4
EASTWOOD COMMONS LIGHT DIST
$
2,571.00
DB
HIGHWAY FUND
PART TOWN
$
2,147,287.00
2,380,500.00
-233,213.00
SLS
CLOVER LANE LIGHT DIST
$
287.00
-30.00
317.0-6"
F
WATER FUND
$
1,895,509.00
SL6
1,524,200.00
-120,168.00
893.00
491,477.00
-69.00
962.00
G
SEWER FUND
$
$
2,501,711.00
1,.358,100.00
676,194.00
467,417.00
SL8
WEST HAVEN ROAD LIGHT DIST
$
3,176.00
R
RISK RETENTION FUND
$
7,500.00
3,176.00
5,300.00
2,200.00
SL9
CODDINGTON ROAD LIGHT DIST
$
1,875.00
V
DEBT SERVICE
$
1,201,549.00
915,329.00
286,220.00
TOTAL SPECIAL DISTRICTS
$
2,583,424.00
42,134.00
-86,474.00
2,627,764.00
GRAND TOTAL
TOTAL TOWN
$11,693,571.00
7,801,162.00
1,640,424.00
4,879,749.00
2,251,985.00
SPECIAL DISTRICTS
SF
FIRE PROTECTION FUND
$
2,569,100.00
42,134.00
-84,710.00
2,611,676.00
SL1
FOREST HOME LIGHT DIST
$
2,500.00
-695.00
3,195.00
SL2
GLENSIDE LIGHT DIST
$
994.00
-127.00
1,121.00
_
SL3
RENWICK HGTS LIGHT DIST
$
1,203.00
-318.00
1;521.00
SL4
EASTWOOD COMMONS LIGHT DIST
$
2,571.00
-525.00
3,096.00
SLS
CLOVER LANE LIGHT DIST
$
287.00
-30.00
317.0-6"
SL6
WINNER'S CIRCLE LIGHT DIST
$
893.00
-69.00
962.00
SL7
BURLEIGH DRIVE LIGHT DIST
$
825.00
825.00
SL8
WEST HAVEN ROAD LIGHT DIST
$
3,176.00
3,176.00
SL9
CODDINGTON ROAD LIGHT DIST
$
1,875.00
1.875.00
TOTAL SPECIAL DISTRICTS
$
2,583,424.00
42,134.00
-86,474.00
2,627,764.00
GRAND TOTAL
$14,276,995.00
7,843,296.00
1,553,950.00
4,879,749.00
GENERAL TOWNWIDE FUND
THE GENERAL TOWNWIDE FUND
The General Fund is the general operating fund of the Town of Ithaca. It is used to
account for revenues and expenditures that are not required to be accounted for and
transacted for in other specific funds. (E.g. Special District Funds such as lighting, and
Special Revenue Funds such as Highway, Water, Sewer and Fire Protection.)
The General Fund budget is categorized into the following major operations. (See pie
chart illustrations)
General Government Support Services
Employee Benefits
Highway Garage Maintenance, Transportation and Administration
Town Parks and Community Services
Public Works Facility Serial Bond Obligation
BUDGETARY ACCOUNTS
The General Fund has many sources of revenue and multi-purpose expenditures. This
explains the need for most governments to maintain numerous revenue and expense
account ledgers. In these general ledger accounts the Town's annual financial plan, or
budget is recorded. Throughout the year the annual operating budget is monitored and
may be subsequently modified to meet changes in current community needs. Changes in
the budget may also occur due to unanticipated events or emergencies. Modifications
made to the budget require the approval and authorization of the Town Board. These
budgetary controls or management controls are an integral part of the Town Board's
authority and responsibility in keeping expenditures within the limitations of available
appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND TOWNWIDE
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1-A
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
TOWN BOARD
PERSONAL SERVICES
A1010.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1010.400 CONTRACTUAL
A1010.410 CONFERENCES & MILEAGE
TOTAL CONTRACTUAL EXPENSE
TOTAL TOWN BOARD
JUSTICES
PERSONAL SERVICES
A1110.100 REGULAR
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1110.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1110.400 CONTRACTUAL
A1110.405 LAWBOOKS
A1110.408 POSTAGE
A1110.410 CONFERENCES & MILEAGE
A1110.415 TELEPHONE
A1110.420 DUES & PUBLICATIONS
A1110.482 NYS FEES, FINES & COLLECTIONS
TOTAL CONTRACTUAL EXPENSE
TOTAL JUSTICES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
43.776.87 45.500.00 45.420 00 45,420.00
43.776.87 45.500.00 45.420.00 45,420.00
164.54
200.00
100.00
100.00
874.50
2.600.00
0.00
0.00
1.039.04
2.800.00
100.00
100.00
44.815.91 48.300.00 45,520.00 45,520.00
106.376.31 117.300.00 121,00.00 121,500.00
106.376.31 117.300.00 121,500.00 121,500.00
694.19 0.00 100.00 100.00
694.19 0.00 100.00 100.00
2,996.14
1,800.00
1,000.00
1,000".00
1,235.80
750.00
1,000.00
1,000.00
1,884.46
1,700.00
1,900.00
1,900.00
1,031.85
1,000.00
500.00
500.00
877.94
1,200.00
1,500.00
1,500.00
611.40
230.00
250.00
250.00
125.164.00
115.000.00
125,000.00
125,000.00
133,801.59
121.680.00
131,150.00
131,150.00
240.872.09 238.980.00 252.750.00 252,750.00
SUPERVISOR
OUTLAY
PERSONAL
SERVICES
_1,888.00
0.00
0.00
0.00
A1220.100
SUPERVISOR
34,216.20
43,000.00
17,200.00
17,200.00
A1220.101
DEPUTY SUPERVISOR
12,710.54
5,000.00
3,125.00
3,125.00
A1220.103
ADMINISTRATOR FUNCTION TNN SUPERVISOR
0.00
0.00
25.800.00
25,800.00
TOTAL PERSONAL SERVICES
46.926.74
48.000.00
46.125 00
46,125.00
EQUIPMENT/CAPITAL
OUTLAY
A1220.200
EQUIPMENT
_1,888.00
0.00
0.00
0.00
TOTAL EQUIPMENT/CAPITAL OUTLAY
1,888.00
0.00
0.00
0.00
A-1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
CONTRACTUAL EXPENSE
A1220.400 CONTRACTUAL
A1220.410 CONFERENCES & MILEAGE
A1220.415 TELEPHONE
A1220.420 DUES & PUBLICATIONS
TOTAL CONTRACTUAL EXPENSE
TOTAL SUPERVISOR
ACCOUNTING/BOOKKEEPING
PERSONAL SERVICES
A1316.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1316.400 CONTRACTUAL
A1316.408 POSTAGE
A1316.410 CONFERENCES & MILEAGE
A1316.421 EMPLOYEE EDUCATION
TOTAL CONTRACTUAL EXPENSE
TOTAL ACCOUNTING/BOOKKEEPING
INDEPENDENT AUDITORS
CONTRACTUAL EXPENSE
A1320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITORS
TAX COLLECTION
PERSONAL SERVICES
A1330.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1330.400 CONTRACTUAL
A1330.401 PRINTING TAX BILLS
A1330.408 POSTAGE
A1330.410 CONFERENCES & MILEAGE
A1330.420 DUES & PUBLICATIONS
TOTAL CONTRACTUAL EXPENSE
TOTAL TAX COLLECTION
BUDGET
PERSONAL SERVICES
A1340.100 REGULAR
TOTAL PERSONAL SERVICES
A-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
249.18
100.00
100.00
100.00
153.36
1,000.00
0.00
0.00
399.78
0.00
450.00
450.00
38.00
100.00
50.00
50.00
840.32
1.200.00
600.00
600.00
49.655.06 49.200.00 461,725.00 46,725 00
37.257.33 39.800.00 40,800.00 40,800.00
37.257.33 39.800.00 40-800.00 40 800 00
561.61
200.00
250.00
250.00
336.88
500.00
300.00
300.00
0.00
100.00
0.00
0.00
641.00
250.00
0.00
0.00 -
1.539.49
1.050.00
.550.00
550.00
38.796.82 40.850.00 41,350.00 41,350.00
8.200.00 6.200.00 6,500.00 6,500.00
8.200.00 6.200.00 6.500 00 6,500.00
8.200.00 6.200.00 6,500.00 6 500 00
14.070.02 13-100.00 8,300.00 8 300 00
14.070.02 13.100.00 8-300.00 8 300 00 -"-
296.12
150.00
150.00
150.00
861.75
1,000.00
1,200.00
1,200.00
4,072.73
3,000.00
3,000.00
3,000.00
0.00
0.00
0.00
0.00
0.00
0.00
50.00
50.00
5,230.60
4-150.00
4.400 00
4,400.00
19.300.62 17.250.00 12,700.00 12 700.00
58.742.70 62.100 00 63-200.00 63,200.00
58.742.70 62.100.00 63,200.00 63,200.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
CONTRACTUAL EXPENSE
A1340.400 CONTRACTUAL
A1340.410 CONFERENCES & MILEAGE
A1340.420 PUBLICATIONS/DUES
TOTAL CONTRACTUAL EXPENSE
TOTAL BUDGET
TOWN CLERK
PERSONAL SERVICES
A1410.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1410.400 CONTRACTUAL
A1410.403 RECORDING & FILING FEES
A1410.408 POSTAGE
A1410.409 LEGAL ADS
A1410.410 CONFERENCES & MILEAGE
A1410.412 LEXIS NEXIS SUBSCRIPTION
A1410.420 DUES & PUBLICATIONS
TOTAL CONTRACTUAL EXPENSE
TOTAL TOWN CLERK
LEGAL SERVICES
CONTRACTUAL EXPENSE
A1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
HUMAN RESOURCES
PERSONAL SERVICES
A1430.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1430.400 CONTRACTUAL
A1430.408 POSTAGE
A1430.410 CONFERENCES & MILEAGE
A1430.420 DUES & PUBLICATIONS
A1430.421 EMPLOYEE EDUCATION & TRAINING
A1430.422 EMPLOYEE MEDIATION SERVICES
A1430.423 EMPLOYMENT ADS
A1430.424 EMPLOYEE ASSISTANCE PROGRAM
A1430.425 HEALTH & WELLNESS
A1430.429 MANAGEMENT PROGRAMS
A1430.430 PAYROLL SERVICES
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
253.05
300.00
300.00
300.00
0.00
1,000.00
0.00
0.00
288.00
300.00
350.00
350.00
541.05
1,600.00
650.00
650.00
59.283.75 63.700.00 63.850 00 63,850.00
100.141.50 126.238.00 134,000.00 134,000.00
100.141.50 126.238.00 134.000 00 134,000.00
1,124.38
1,703.24
1,750.00
1,750.00
312.00
1,000.00
1,250.00
1,250.00
1,305.34
1,500.00
1,750.00
1,750.00
1,847.67
1,800.00
2,000.00
2,000.00
360.43
1,500.00
0.00
0.00
0.00
838.55
0.00
0.00
94.50
200.00
200.00
200.00
5.044.32
8.541.79
6.950 00
6,950.00
105.185.82 134.779.79 140.950.00 140 950 00
28.146.29 27.000.00 20.000 00 20,000.00
28.146.29 27.000.00 20.000 00 20 000 00
28.146.29 27.000.00 20,000.00 20,000700
91.338.79 101.024.00 107.000 00 107,000.00
91.338.79 101.024.00 107,000.00 107,000.01)
381.34
600.00
600.00
600.00
528.41
500.00
600.00
600.00
1,588.53
1,800.00
0.00
0.00
840.00
600.00
800.00
800.00
1,113.47
3,000.00
2,000.00
2,000.00
979.20
500.00
500.00
500.00
295.77
1,500.00
2,000.00
2,000.00
0.00
1,100.00
1,500.00
1,500.00
30.06
100.00
100.00
100.00
41.31
2,500.00
2,000.00
2,000.00
354.78
300.00
600.00
600.00
_ 6.152.87
12.500.00
10.700 00
10,700.00
TOTAL HUMAN RESOURCES _ 97.491.66 113.524.00 117.700 00 117,700.00
A-3
r>
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
ENGINEER
PERSONAL SERVICES
A1440.100 REGULAR
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1440.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1440.400 CONTRACTUAL
A1440.404 VEHICLE MAINTENANCE
A1440.406 WORK STUDY
A1440.408 POSTAGE
A1440.410 CONFERENCES & MILEAGE
A1440.420 DUES & PUBLICATIONS
A1440.440 PERSONAL PROTECTIVE EQUIPMENT
A1440.450 GASOLINE
TOTAL CONTRACTUAL EXPENSE
TOTAL ENGINEER
ELECTION MACHINE CUSTODIANS
EQUIPMENT/CAPITAL OUTLAY
A1450.200 ELECTION MACHINES
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1450.400 CONTRACTUAL
A1450.401 SUPPLIES
A1450.402 ELECTION INSPECTORS
A1450.403 ELECTION MACHINE CUSTODIANS
A1450.408 POSTAGE & MAILING
TOTAL CONTRACTUAL EXPENSE
TOTAL ELECTION MACHINE CUSTODIANS
RECORDS MANAGEMENT
PERSONAL SERVICES
A1460.100 REGULAR
A1460.110 GRANT PERSONNEL
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1460.400 CONTRACTUAL
A1460.410 CONFERENCES & MILEAGE
A1460.425 LAW PUBLICATIONS & LIBRARY
A1460.445 RECORD STORAGE SUPPLIES & MATERIALS
A1460.446 DATABASE CONSULTANT
A1460.447 CODIFICATION UPDATING & MAINTENANCE
A-4
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
178,909.80 175.500.00 178.300.00 178,300.00
1.78,909.80 175.500.00 178.300.00 178,300.00
25.772.30 3.500.00 0.00 0.00
25.772.30 3.500.00 0.00 0.00
4,536.81
2,000.00
2,500.00
2,500.00
792.50
500.00
500.00
500.00
2,046.18
6,000.00
4,000.00
4,000.00
445.81
250.00
250.00
250.00
5.10
3,600.00
0.00
0.00
82.00
1,100.00
600.00
600.00
108.00
900.00
200.00
200.00
1.623.69
1.200.00
2.000.00
2,000.00
9,640.09
15.550.00
10.050.00
10,050.00
214,322.19 194.550.00 188,350.00 188,350.00
0.00 0.00 7.500.00 7,500.00
0.00 0.00 7.500.00 7,500.00
354.07
2,000.00
500.00
500.00
0.00
1,000.00
750.00
750.00
5,065.79
16,200.00
8,000.00
8,000.00
927.40
2,500.00
3,000.00
3,000.00
0.00
850.00
0.00
0.00
6,347.26
22.550.00
12 250.00
12,250.00 --
6.347.26 22.550.00 19.750.00 19,750.00
48,531.13 49,018.00 49,100.00 49,100.00
5.465.63 7.200.00 5.323.00 5,323.00
53.996.76 56.218.00 54.423.00 54,423.00
714.42
1,500.00
1,500.00
1,500.00
56.33
500.00
0.00
0.00
4,033.90
1,116.21
0.00
0.00
16,238.77
3,000.00
4,500.00
4,500.00
0.00
2,500.00
0.00
0.00
0.00
7,500.00
2,000.00
2,000.00
tr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
A1460.448 NEXIS ELECTRONIC & PAPER SUPPORT
TOTAL CONTRACTUAL EXPENSE
TOTAL RECORDS MANAGEMENT
BUILDINGS & GROUNDS
PERSONAL SERVICES
A1620.100 REGULAR
A1620.101 HIGHWAY LABOR
A1620.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1620.200 EQUIPMENT
A1620.241 TWN HALL FURNITURE & FURNISHINGS
A1620.243 TWN HALL BLDG AUDIO SYSTEM
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1620.400 CONTRACTUAL
A1620.403 TRASH COLLECTION
A1620,404 SECURITY
A1620.409 WATER & SEWER
A1620.410 ELECTRIC & GAS
A1620.411 MECHANICAL MAINTENANCE & REPAIRS
A1620.412 CLEANING SERVICES
A1620.413 BLDG & GROUNDS MAINTENANCE
A1620.431 ELEVATOR MAINTENANCE CONTRACT
A1620.440 PERSONAL PROTECTIVE EQUIPMENT
TOTAL CONTRACTUAL EXPENSE
TOTAL BUILDINGS & GROUNDS
CENTRAL COMM SYSTEMS
CONTRACTUAL EXPENSE
A1650.410 TELEPHONES
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL COMM SYSTEMS
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
A1660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL STOREROOM
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
A1670.402 COPIER PAPER
A1670.403 COPIER SUPPLIES
A-5
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00 0.00 2,000.00 2.000 00
21.043.42 16,116.21 10.000.00 10,000.00
75.040.18 72.334.21 64,423.00 64,423.00
28,651.58
27,500.00
28,300.00
28,300.00
2,608,00
7,878.00
8,650.00
8,650.00
1.981.68
2,000.00
2,000.00
2-000.00
33.241.26
37.378,00
38,950.00
38,950.00
2,075.95
700.00
1,000.00
1,000.00
1,312.66
5,000.00
0.00
0.00
0.00
0.00
0.00
0.00
3.388.61
5.700.00
1.000 00
1,000.00
5,309.04
2,000.00
3,500.00
3,500.00
1,148.30
1,500.00
1,500.00
1,500.00
748.75
800.00
900.00
900.00
2,413.52
2,500.00
2,500.00
2,500.00
22,698.86
30,000.00
30,000.00
30,000.00
1,581.11
2,500.00
2,500.00
2,500.00
11,961.20
14,125.00
15,000.00
15,000.00
4,958,97
3,000.00
3,500.00
3,500.00
1,977.49
1,500.00
2,400.00
2,400.00
580.42
875.00
600.00
600.00
53.377.66
58,800.00
62,400.00
62,400.00
90.007.53 101.878.00 102,350.00 102,350.00
4.413.52 4,800.00 4,000.00 4 000 00
4,413.52 4.800.00 4,000.00 4 000 00
4.413.52 4.800.00 4,000.00 4 000 00
1,680.88 3.500.00 2.000.00 2,000.00
_1,680.88 3.500.00 2,000.00 2 000 00
1.680.88 3,500.00 2,000.00 2 000 00
527.66 600.00 600.00 600.00
573.03 600.00 700.00 700.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
A1670.407 POSTAGE METER LEASE PURCHASE
A1670.412 NEWSLETTER
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL PRINT & MAIL
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
A1680.200 HARDWARE
A1680.205 NETWORK ADMINISTRATION
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1680.400 CONTRACTUAL
A1680.401 MAINTENANCE & REPAIRS
A1680.402 XEROX COPIER WC75
A1680.403 XEROX COPIER WCM20
A1680.404 XEROX COPIER 2515 ENG
A1680.405 XEROX COPIER WCM24
A1680.421 EMPLOYEE EDUCATION & TRAINING
A1680.461 TOOLS & SUPPLIES
A1680.481 WEB SERVICES
A1680.491 SOFTWARE
A1680.492 GIS SUPPORT
A1680.493 SDG SOFTWARE
A1680.494 WLB ANNUAL SUPPORT
A1680.495 NETWORK SUPPORT
A1680.496 DSL/ISP/CLARITY CONNECT
A1680.497 SHERPA REMOTE SECURITY
A1680.498 SUPPORT JUSTICE COURT
A1680.499 SUPPORT HUMAN RESOUCES
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
1,644.00
1,700.00
1,700.00
1,700.00
6.206.26
4.800.00
4.800 00
4,800.00
8,950.95
7.700.00
7,800.00
7 800 00
8.950.95 7,700.00 7.800 00 7,800.00
16,308.15
3,020.00
2,111.00
2,111.00
0.00
_ 2,414.52
14.100.00
14-100.00
16.308.15
5.434.52
16,211.00
16,211.00
95.99
0.00
400.00
400.00
408.75
711.50
170.00
170.00
3,997.33
3,700.00
2,120.00
2,120.00
378.00
300.00
925.00
925.00
0.00
120.00
150.00
150.00
1,149.14
1,400.00
1,016.00
1,016.00
0.00
600.00
600.00
600.00
0.00
126.95
66.00
66.00
2,187.37
1,720.00
2,220.00
2,220.00
8,018.68
0.00
3,050.00
3,050.00
1,305.00
2,460.00
1,825.00
1,825.00
8,000.00
5,865.00
550.00
550.00
1,350.00
1,350.00
1,350.00
1,350.00
1,533.97
4,200.00
663.00
663.00
2,328.00
2,400.00
2,400.00
2,400.00
0.00
0.00
2,400.00
2,400.00
0.00
600.00_
600.00
600.00
900.00
1.347.03
675.00
675-.00
31,652.23
26.900.48
21.180.00
21,180.00
47.960.38 32.335.00 37,391.00 37,391.00
SPECIAL ITEMS
A1910.400
LIABILITY INSURANCE
25,031.30
34,000.00
40,800.00
40,800.00
A1920.400
MUNICIPAL ASSOCIATION DUES
2,466.00
3,000.00
1,500..00
1,500.00
A1920.401
TAXES/ASSESSMENTS ON TOWN REAL PROPERTY
21,160.65
4,200.00
4,500.00
4,500.00
A1990.400
CONTINGENT ACCOUNT
0.00
10.000.00
0.00
0.00
TOTAL SPECIAL
ITEMS
48,657.95
51.200.00
46.800.00
46,800.00
TOTAL GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
POLICE CROSSING GUARDS
PERSONAL SERVICES
A3120.100 REGULAR
TOTAL PERSONAL SERVICES
A-6
1,189,128.86 1.230,631.00 1.220 909.00 1,220,909.00
16.181.43 16.300.00 16.500.00 16,500.00
16,181.43 16.300.00 16.500.00 16,500.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE i -A
APPROPRIATIONS
ADOPTED 11/08/04
CONTRACTUAL EXPENSE
A3120.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL POLICE CROSSING GUARDS
TRAFFIC & TRANSPORTATION PLANNING
CONTRACTUAL EXPENSE
A3310.400 WARREN ROAD SIGNAL
A3310.401 TRAFFICE CONTROL AT SOYTON SCHOOL
A3310.402 SHERIFF PATROL
A3310.403 SCHOOL RESOURCE OFFICER
A3310.406 TRANSPORTATION PLAN
TOTAL CONTRACTUAL EXPENSE
TOTAL TRAFFIC & TRANSPORTATION PLANNING
DOG CONTROL
PERSONAL SERVICES
A3510.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A3510.400 COUNTY SPCA DOG CONTROL
A3510.401 DOG ENUMERATOR
TOTAL CONTRACTUAL EXPENSE
TOTAL DOG CONTROL
OTHER ANIMAL CONTROL
CONTRACTUAL EXPENSE
A3520.400 COUNTY SPCA CAT CONTROL
TOTAL CONTRACTUAL EXPENSE
TOTAL OTHER ANIMAL CONTROL
TOTAL PUBLIC SAFETY
TRANSPORTATION
SUPERINTENDENT HIGHWAYS
PERSONAL SERVICES
A5010.100 REGULAR
A5010.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A5010.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
A-7
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00 200.00 100.00 100.00
0.00 200.00 100.00 100.00
16,181.43 16.500.00 16.600.00 16,600.00
367.59
400.00
400.00
400.00
2,000.00
4,500.00
4,500.00
4,500.00
2,175.00
10,000.00
10,000.00
10,000.00
0.00
20,000.00
0.00
0.00
0.00
20.000.00
25.000.00
25,000.00
4.542.59
54.900.00
39.900.00
39,900.00
4.542.59 54.900.00 39.900.00 39,900.00
0.00 1.500.00 0.00 0.00
0.00 1.500.00 0.00 0.00
20,000.02 20,000.00 20,000.00 20,000.00
0.00 0.00 0.00 0.00
20.000.02 20.000.00 20.000.00 20,000.00
20.000.02 21.500.00 20.000.00 20,000.00
2.920.10 2.920.00 2.920.00 2,920.00
2.920.10 2.920.00 2,920.00 2,920 00
2,920.10 2.920.00 2,920.00 2,920.00
43.644.14 95.820.00 79.420.00 79.420 00
101,421.64 107,700.00 109,900.00 109,900.00
172.29 200.00 200.00 200.00
101.593.93 107.900.00 110.100.00 110.100 00
0.00 1.500.00 0.00 0.00
0.00 1.500.00 0.00 0.00
rr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
CONTRACTUAL EXPENSE
A5010.400 CONTRACTUAL
A5010.408 POSTAGE
A5010.411 CONFERENCES & MILEAGE
A5010.420 DUES & PUBLICATIONS
A5010.430 DRUG TESTING
A5010.440 SAFETY & TRAINING
TOTAL CONTRACTUAL EXPENSE
TOTAL SUPERINTENDENT HIGHWAYS
HIGHWAY GARAGE
PERSONAL SERVICES
A5132.100 REGULAR
A5132.101 HIGHWAY EMPLOYEES
A5132.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A5132.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A5132.402 COPIER PAPER
A5132.403 COPIER SUPPLIES
A5132.404 GENERAL OFFICE SUPPLIES
A5132.406 XEROX COPIER OC432AS
A5132.408 POSTAGE
A5132.410 GARAGE UTILITIES
A5132.415 TELEPHONE
A5132.416 GARAGE MAINTENANCE
A5132.440 CONSTRUCTION & IMPROVEMENTS
A5132.460 STORM WATER MANAGEMENT
TOTAL CONTRACTUAL EXPENSE
TOTAL HIGHWAY GARAGE
STREET LIGHTING
CONTRACTUAL EXPENSE
A5182.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
CULTURE AND RECREATION
RECREATION ADMINISTRATION
A-8
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
1,549.14
2,000.00
2,000.00
2,000.00
7.59
20.00
0.00
0.00
480.16
1,000.00
200.00
200.00
333.57
500.00
200.00
200.00
772.00
1,100.00
1,200.00
1,200.00
1.500.00
1.000.00
1.000 00
11000.00
4.642.46
5-620.00
4,600.00
4 600 00
106.236.39 115.020.00 114.700 00 114,700.00
-118.89
26,700.00
27,400.00
27,400.00
42,107.36
7,878.00
8,650.00
8,650.00
1.604.21
1.000.00
200.00
200.00
43-592.68
35.578.00
36.250.00
36,250.00
3.692.57 4-664.02 5.000 00 5,000.00
3-692.57 4.664.02 5.000.00 5 000 00
185.00
400.00
300.00
300.00
655.04
1,000.00
1,100.00
1,100.00
187.58
200.00
300.00
300.00
2,902.40
4,000.00
3,100.00
3,100.00
343.04
600.00
500.00
500.00
28,721.54
35,000.00
40,000.00
40,000.00
5,579.56
3,600.00
4,000.00
4,000-.00
13,881.10
11,000.00
10,000.00
10,000.00
35,934.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
88-389.59
55.800.00
59-300.00
59 300 00
135.674.84 96.042.02 100.550 00 100,550.00
33.160.59 34.000.00 33,200.00 33,200.00
33.160.59 34.000.00 33.200.00 33,200.00
33.160.59 34.000.00 33,200.00 33,200.00
275.071.82 245.062.02 248,450.00 248,450.00
rr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
PERSONAL SERVICES
A7020.100 RECREATION ADMINISTRATION
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A7020.410 CONFERENCES & MILEAGE
A7020.430 RECREATION PROGRAMS
TOTAL CONTRACTUAL EXPENSE
TOTAL RECREATION ADMINISTRATION
TOWN PARKS
PERSONAL SERVICES
A7110.100 REGULAR
A7110.101 HIGHWAY EMPLOYEES
A7110.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A7110.201 LARGE
A7110.202 SMALL
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A7110.401 CODDINGTON RD COMMUNITY CTR CONTRACT
A7110.402 MAINTENANCE
A7110.403 CONSTRUCTION
A7110.404 PLANTINGS & LANDSCAPING
A7110.410 CONFERENCES & MILEAGE
A7110.415 TELEPHONE
A7110.420 DUES & PUBLICATIONS
A7110.440 PERSONAL PROTECTIVE EQUIPMENT
A7110.480 RECREATION PILOT PROGRAMS
A7110.490 PARKS & OPEN SPACE PROGRAM
TOTAL CONTRACTUAL EXPENSE
A7110.501 WM & HANNAH PEW BIKE TRAIL
A7110.512 WOOLF LANE PARK & POYER TRAIL
A7110.513 TUTELO PARK
A7110.525 HALLBERG PARK & CHASE RD TRAIL
TOTAL
TOTAL TOWN PARKS
YOUTH & AGED PROJECTS
CONTRACTUAL EXPENSE
A7320.401 CASS PARK FACILITY
A7320.402 BOYNTON SCHOOL COLLABORATIVE
A7320.404 CODDINGTON RD CC SUMMER CAMPS
A7320.405 COOPERATIVE EXTENSION
A7320.406 LEARNG WEB / YOUTH WORKS
A-9
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00 19,500.00 34.300.00 34,300 00
0.00 19,500.00 34-300.00 34,300.00
0.00 0.00 200.00 200.00
0.00 0.00 _ 5.000.00 5,000.00
0.00 0.00 5,200.00 5,200.00
0.00 19,500.00 39.500.00 39-500:00
49,152.28
54,762.00
59,600.00
59,600.00
67,220.69
78,644.00
95,150.00
95,150.00
8-472.47
8.000.00
9.000 00
9,000.00
124.845.44
141-406.00
163,750.00
163,750.00
21,532.39
30,000.00
30,000.00
30,000.00
2.091.61
2.100.00
2,500.00
2 500 00
23.624.00
32.100.00
32,500.00
32-500.00
6,700.00
6,800.00
6,800.00
6,800.00
8,585.57
22,000.00
25,000.00
25,000.00
10,748.78
0.00
0.00
0.00
1,818.90
5,000.00
1,500.00
1,500.00
12.00
500.00
0.00
0.00
433.12
450.00_
550.00
550.00
35.00
100.00
35.00
- 35.00
2,565.11
2,100.00
2,100.00
2,100.00
0.00
8,571.00
0.00
0.00
0.00
60,000.00
50.000.00
50,000.00
30-898.48
105.521.00
85.985 00
85-985.00
0.00
199,270.00
0.00
0.00
0.00
10,000.00
10,000.00
10,000.00
0.00
175,000.00
150,000.00
150,000.00
0.00
0.00
0.00
0.00
0.00
384.270.00
160.000.00
160,000.00
179.367.92 663.297.00 442.235 00 442-235.00
112,362.00
50,000.00
50,000.00
50,000.00
2,600.00
4,200.00
0.00
0.00
11,262.00
11,262.00
11,600.00
11,600.00
24,968.25
28,373.00
0.00
0.00
54,426.00
54,059.00
0.00
0.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
A7320.407 ITHACA INVADERS
A7320.408 CLUB ITHACA
A7320.416 REC PARTNERSHIP COUNTY
A7320.420 YOUTH SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL YOUTH & AGED PROJECTS
HISTORIAN
PERSONAL SERVICES
A7510.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A7510.400 CONTRACTUAL
A7510.401 DEWITT HISTORICAL SOCIETY
A7510.421 PROGRAMMING & RESEARCH
TOTAL CONTRACTUAL EXPENSE
TOTAL HISTORIAN
CELEBRATIONS
CONTRACTUAL EXPENSE
A7550.400 CONTRACTUAL
A7550.405 GREETINGS & MEMORIALS
TOTAL CONTRACTUAL EXPENSE
TOTAL CELEBRATIONS
LAND ACQUISITION
EQUIPMENT/CAPITAL OUTLAY
A7710.255 BALDWIN/COLLE PROPERTY
A7710.256 FERGUSON
A7710.257 PEW BIKE TRAIL NONSALARY COSTS
TOTAL EQUIPMENT/CAPITAL OUTLAY
TOTAL LAND ACQUISITION
TOTAL CULTURE AND RECREATION
HOME AND COMMUNITY SERVICES
COMMUNITY SERVICES
CONTRACTUAL EXPENSE
A8989.401 GADABOUT
A8989.403 LIFE LONG
A8989.404 HUMAN SERVICES COALITION
A8989.407 HAZARDOUS MITIGATION PLAN
A8989.408 CAYUGA LAKE WATERSHED MGMT PLAN
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
1,500.00
1,125.00
0.00
0.00
2,036.00
1,786.00
0.00
0.00
47,638.00
50,441.00
50,441.00
50,441.00
0.00
0.00
84,543.00
84,543.00
256,792.25
201,246.00
196,584.00
196,584.00
256.792.25 201.246.00 196.584.00 196,584.00
0.00 1.000.00 1.000.00 1-000.00
0.00 1.000.00 1.000.00 1,000.00
8,400.00
500.00
500.00
500.00
0.00
4,200.00
0.00
0.00
0.00
0.00
2.000.00
2,000.00
8,400.00
4.700.00
2,500.00
2,500.00
8,400.00 5.700.00 3,500.00 3,500.00
1,815.10 3,000.00 1,500.00 1,500.00
321.00 1.000.00 500.00 500.00
2.136.10 4.000.00 2.000.00 2,000.00
2,136.10 4.000.00 2,000.00 2,000.00
0.00
7,496.93
0.00
0.00
71,000.00
0.00
0.00
0.00
4.712.00
0.00
0.00
0.00
_ 75.712.00
7.496.93
0.00
0.00 --t-
75.712.00 7.496.93 0.00 0.00
522,408.27 901.239.93 683,819.00 683.819 00
10,450.00
10,450.00
10,600.00
10,600.00
8,400.00
8,400.00
8,400.00
8,400.00
4,000.00
4,000.00
4,000.00
4,000.00
9,994.00
0.00
0.00
0.00
900.00
900.00
900.00
900.00
33,744.00
23,750.00
23.900.00
23.900 00
A-10
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/04
TOTAL COMMUNITY SERVICES
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
A9010.800 NYS RETIREMENT
A9030.800 SOCIAL SECURITY
A9040.800 WORKERS COMPENSATION
A9045.800 LIFE INSURANCE
A9050.800 UNEMPLOYMENT INSURANCE
A9055.800 DISABILITY INSURANCE
A9056.800 DISABILITY INSURANCE - LONG-TERM
A9060.800 GROUP HEALTH INSURANCE
A9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
A9901.903 HIGHWAY FUND
A9901.904 RISK RETENTION
A9901.907 DEBT SERVICE FUND
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
33-744.00 23.750.00 23,900.00 23,900.00
33,744.00 23.750.00 23,900.00 23,900.00
130,630.00
124,000.00
140,000.00
140,000.00
81,060.83
86,000.00
94,150.00
94,150.00
19,720.00
22,000.00
24,000.00
24,000.00
1,808.83
2,100.00
2,500.00
2,500.00
0.00
1,500.00
3,000.00
3,000.00
705.14
900.00
1,000.00
1,000.00
3,854.74
4,600.00
5,500.00
5,500.00
117,495.24
150,000.00
212,000.00
212,000.00
0.00
0.00
1.200.00
1.200 00
355.274.78
391.100.00
483,350.00
483,350.00
0.00
0.00
245,000.00
245,000.00
2,000.00
2,000.00
1,000.00
1,000.00
. 0.00
222.800.00
190.771.00
190,771.00
2-000.00
224.800.00
436,771.00
436,771.00
2.000.00 224.800.00 436,771.00 436,771.00
2-000.00 224.800.00 436,771.00 436,771.00
TOTAL APPROPRIATIONS 2,421,271.87 3,112,402.95 3,176,619.00 3,176,619.00
A-11
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND TOWNWIDE
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 2-A
ESTIMATED REVENUES
REAL PROPERTY TAXES
A1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
A1081 IN LIEU OF TAXES
A1082 COLLEGE CIRCLE ASSOCIATION
A1083 ELLIS HOLLOW APTS / CONIFER REALTY
A1084 EMERSON POWER PLANT
A1085 ITHACA ELM -MAPLE HOUSING INC.
TOTAL REAL PROPERTY TAX ITEMS
REAL PROPERTY TAX ITEMS
A1090 INTEREST & PENALTIES
TOTAL REAL PROPERTY TAX ITEMS
NON -PROPERTY TAX ITEMS
A1120 SALES TAX
TOTAL NON -PROPERTY TAX ITEMS
A1255
TOWN CLERK FEES
0.00
A1260
PERSONNEL FEES -
SCLIWC
A1289
COMMUNITY SRVS -
1% CTY SALES TAX AGRM'T
A1555
DOG ENUMERATION
FEES
A1556
SPCA CONTRACT
576.00
A1557
DOG IMPOUNDMENT
FEES
A2189
ENGINEERING FEES
FOR SERVICES
TOTAL DEPARTMENTAL INCOME
17,216.00
INTERGOVERNMENTAL CHARGES
A2350 YOUTH SERVICES - COUNTY
A2351 YOUTH SERVICES -VILLAGE OF LANSING
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
A2401 INTEREST
A2421 NEXTEL SITE RENTAL
A2422 STORAGE DEWITT HISTORICAL
A2423 WIRELESS ONE SITE RENTAL
TOTAL USE OF MONEY AND PROPERTY
LICENSES AND PERMITS
A2530 GAMES OF CHANCE LICENSES
A2540 BINGO LICENSES
A2544 DOG LICENSE APPORTIONMENT
TOTAL LICENSES AND PERMITS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
975.528.00 1,052,475.00 1,293.091.00 1,293,091.00
975.528.00 1.052.475.00 1.293 091.00 1,293,091.00
3,945.48
4,600.00
0.00
0.00
0.00
0.00
12,220.00
12,220.00
0.00
0.00
1,549.00
1,549.00
0.00
0.00
576.00
576.00
0.00
0.00
2.871.00
2,871.00
3.945.48
4-600.00
17,216.00
17,216.00
10.923.61 8.000.00 10.000 00 10,000.00
10.923.61 8-000.00 10,000.00 10,000.00
384.898.41 0.00 191,969.00 191 969 00
384.898.41 0.00 191.969 00 191,969.00
3,914.20
3,200.00
3,200.00
3,200.00
912.74
900.00
900.00
900.00
20,557.00
22,850.00
0.00
0.00
1,480.13
1,900.00_
0.00
0.00
2,998.05
2,500.00
0.00
- `0.00
480.00
450.00
400.00
400.00
1.695.76
2.000.00
2.000 00
2 000.00
32.037.88
33.800.00
6.500 00
6,500.00
49,148.00
47,638.00
47,638.00
47,638.00
10.124.00
10.124.00
10.124 00
10,124.00
59.272.00
57-762.00
57.762 00
57,762.00
33,123.92
22,000.00
22,000.00
22,000.00
17,554.66
16,800.00
17,388.00
17,388.00
700.00
700.00
0.00
0.00
19.049.02
16.800.00
17,388.00
17,388.00
70-427.60
56-300.00
56,776.00
56,776.00
10.00
10.00
10.00
10.00
273.31
400.00
400.00
400.00
3-942.86
1-600.00
2,000.00 2,000.00
4.226.17
2.010.00
2,410.00 2
410 00
A-12
rr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 2-A
REVENUES
ADOPTED 11/08/04
FINES AND FORFEITURES
A2610 FINES, FEES, & FOREFEITED BAIL
TOTAL FINES AND FORFEITURES
SALE OF PROPERTY & COMPENSATION FOR LOSS
A2660 SALE OF REAL PROPERTY
A2665 SALE OF EQUIPMENT
A2680 INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
MISCELLANEOUS LOCAL SOURCES
A2701 REFUND PRIOR YEARS EXPENSES
A2705 REIMBURSED UTILITIES
A2770 OTHER UNCLASSIFIED REVENUE
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
A3005 MORTGAGE TAX
A3061 RECORDS MGM -T - SARA GRANT
A3085 WM & HANNAH PEW BIKE TRAIL
A3089 STAR AID
A3610 JUSTICE CT ASSIST PROGRAM
TOTAL STATE AID
INTERFUND TRANSFERS
0.00
0.00
A5031/B
INTERFUND
TRANSFER
- PART/TOWN
A5031/DB
INTERFUND
TRANSFER
- HIGHWAY
A5031/F
INTERFUND
TRANSFER
- WATER
A5031/G
INTERFUND
TRANSFER
- SEWER
A5031/H
INTERFUND
TRANSFER
- CAPITAL PROJECTS
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
221.443.00 205.000.00 189.000 00 189,000.00
221.443.00 205.000.00 189.000.00 189,000.00
293,327.64
0.00
0.00
0.00
5,213.00
0.00
0.00
0.00
2.448.00
0.00
0.00
0.00
300.988.64
0.00
0.00
0.00
9,752.39
0.00
0.00
0.00
13,884.60
0.00
0.00
0.00
_ 14.847.98
0.00
0.00
0.00
38.484.97
0.00
0.00
0.00
355,982.21
170,000.00
220,000.00
220,000.00
7,215.00
7,215.00
5,323.00
5,323.00
0.00
199,270.00
0.00
0.00
976.61
0.00
0.00
0.00
200.77
0.00
0.00
0.00
364.374.59
376.485.00
225.323.00
225 323 00
50,902.00
31,476.00
31,436.00
31,436.00
50,902.00
31,476.00
31,436.00
31,436.00
50,902.00
65,988.00
66,570.00
66,570.00
50,902.00
65,988.00
66,570.00
66,570.00
18.645.12
0.00
0.00
16 00
222.253.12
194.928.00
196.012.00
196 012 00
2,688,803.47 1,991,360.00 2,246,059.00 2,246,059.00
-267.531.60 1.121.042.95 930,560.00 930,560.00
TOTAL REVENUES & OTHER SOURCES 2,421,271.87 3,112,402.95 3,176,619.00 3,176,619.00
A-13
rr
Town of Ithaca
General Townwide Fund
Budgeted Expenditures
2005
$3,176,619
General Gov't
Support & Servic
20%
Public Works Facility
Serial Bond
Obligation
6%
Highway
Administration, Safety
& Garage
Maintenance
3%
Town Parks &
Community Services
18%
Salaries & Wages
38%
Benefits
15%
Town of Ithaca
General Townwide Fund
Budgeted Revenue
2005
$3,176,619
Appropriated Fund
Balance
29%
State Aid -
Community
Services
2%
State Aid -
Community
Services
2%
Interfund
Transfers
6%
Mortgage Tax
7%
Real Property
Taxes
41%
Sales Tax
6%
GENERAL PART TOWN FUND
THE GENERAL PART -TOWN FUND
(Town Outside the Village of Cayuga Heights)
The General Part -Town Fund is the operating fund used by Towns that contain a village.
The Village of Cayuga Heights lies within the Ithaca Township. This fund is used to
account for revenue resources and expenditures that are not specific to village functions
or services. The basis of accounting and recording of financial resources and
expenditures is the same as for the General Townwide Fund.
The General Part -Town Fund budget is categorized into the following major operations.
(See pie chart illustrations)
General Government Support Services
Employee Benefits
Planning Requirements & Services
Building & Zoning Code Enforcement
BUDGETARY ACCOUNTS
The General Part -Town Fund has a limited number of revenue resources (zoning &
planning fees). Many of the expenditures are function specific. Functions specific to this
fund are: (1) Zoning code enforcement (2) Planning and site reviews and (3) stone water
management. Like the Town's highway fund, these functions exclude the Village of
Cayuga Heights. The Village writes and enforces it's own zoning codes & ordinances as
well as having a planning department.
As in the General Townwide Fund both revenue and expense account ledgers are
maintained to record the Town's annual financial plan, or budget. Throughout the year
the annual operating budget is monitored and may be subsequently. modified to meet
changes in current community needs. Changes in the budget may also occur due to
unanticipated events or emergencies. Modifications made to the budget require the
approval and authorization of the Town Board. These budgetary controls or management
controls are an integral part of the Town Board's authority and responsibility in keeping
expenditures within the limitations of available appropriations and revenues.
GENERAL(PROPRIETY)ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND PART TOWN
FOR 2005
SCHEDULE 1-B
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITORS
CONTRACTUAL EXPENSE
81320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITORS
LEGAL SERVICES
CONTRACTUAL EXPENSE
B1420.400 LEGAL SERVICES
61420.401 ATTORNEY FOR COC
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL .SERVICES
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
B1460.425 LAW PUBLICATIONS & LIBRARY
TOTAL CONTRACTUAL EXPENSE
TOTAL LAW PUBLICATIONS & LIBRARY
CENTRAL COMM SYSTEMS
CONTRACTUAL EXPENSE
B1650.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL COMM SYSTEMS
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
B1660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL STOREROOM
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
B1670.402 COPIER PAPER
B1670.403 COPIER SUPPLIES
TOTAL CONTRACTUAL EXPENSE
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
800.00 1.000.00 750.00 750.00
800.00 1.000.00 750.00 750.00
800.00 _1,000.00 750.00 750.00
29,696.14
29,000.00
21,000.00
21,000.00
0.00
0.00
0.00
0.00
29.696.14
29.000.00
21.000 00
21,000.00
29.696.14 29.000.00 21,000.00 21,000.00
144.20 150.00 600.00 600.00
144.20 150.00 600.00 600.00
144.20 150.00 600.00 600.00
2.330.54 0.00 1,800.00 1 800 00
2.330.54 0.00 1.800.00 1,800.00
2.330.54 0.00 1,800.00 1 800 00
706.43 600.00 600.00 600.00
706.43 600.00 600.00 600.00
706.43 600.00 600.00 600.00
523.15 600.00 600.00 600.00
573.00 600.00 600.00 600.00
1.096.15 1.200.00 1,200.00 1 200 00
TOTAL CENTRAL PRINT & MAIL 1.096.15 1.200.00 1,200.00 1 200 00
B-1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-B
APPROPRIATIONS
ADOPTED 11/08/04
EQUIPMENT/CAPITAL OUTLAY
B1680.200 HARDWARE
81680.201 HARDWARE
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
81680.400 CONTRACTUAL
B1680.401 MAINTENANCE & REPAIRS
81680.402 XEROX COPIER WC75
81680.404 2515 LARGE DOCUMENT COPIER
B1680-405 XEROX COPIER WCM24
61680.461 TOOLS & SUPPLIES
81680.491 SOFTWARE
B1680.492 GIS SUPPORT
B1680.493 BLDG/ZONING CODE SUPPORT & SUBSCRIPTION
81680.495 NETWORK SUPPORT
B1680.497 SHE_RPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
B1910.400 LIABILITY INSURANCE
81990.400 CONTINGENT ACCOUNT
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
TRANSPORTATION
STORM WATER MANAGEMENT
CONTRACTUAL EXPENSE
65132.460 STORM WATER MANAGEMENT
TOTAL CONTRACTUAL EXPENSE
TOTAL STORM WATER MANAGEMENT
TOTAL TRANSPORTATION
HOME AND COMMUNITY SERVICES
ZONING
PERSONAL SERVICES
B8010.100 REGULAR
B8010.101 BOARD MEMBERS
TOTAL PERSONAL SERVICES
B-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00
3,145.00
0.00
0.00
0.00
1.145.00
0.00
0.00
0.00
4.290.00
0.00
0.00
0.00
0.00
200.00
200.00
0.00
100.00
170.00
170.00
3,997.33
3,700.00
2,120.00
2,120.00
0.00
120.00
150.00
150.00
1,149.12
1,400.00
1,016.00
1,016.00
0.00
100.00
66.00
66.00
360.00
0.00
1,400.00
1,400.00
1,410.00
3,260.00
1,825.00
1,825.00
0.00
1,475.00
1,700.00
1,700.00
0.00
400.00
663.00
663.00
0.00
0.00
2.400.00
2,400.00
6.916.45
10.555.00
11.710.00
11,710.00
6,916.45 14.845.00 11.710.00 11,710.00
9,350.01 11,000.00 13,600.00 13,600.00
0.00 5.000.00 0.00 0.00
9,350.01 16.000.00 13,600.00 13,600.00
_51,039.92 62.795.00 51,260.00 51.260 00
43.873.08 50.000.00 0.00 0.00
43.873.08 50.000.00 0.00 0.00
43.873.08 50.000.00 0.00 0.00
43.873.08 50.000.00 0.00 0.00
132,698.27 146,000.00 170,100.00 170,100.00
3,117.60 5.100.00 5.000.00 5,000.00
135,815.87 151.100.00 175.100.00 175.100 00
rr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-B
APPROPRIATIONS
ADOPTED 11/08/04
EQUIPMENT/CAPITAL OUTLAY
B8010.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B8010.400 CONTRACTUAL
B8010.401 LEGAL ADS
88010.403 CONFERENCES & MILEAGE
B8010.404 VEHICLE MAINTENANCE
68010.408 POSTAGE
B8010.415 TELEPHONE
B8010.420 DUES & PUBLICATIONS
88010.440 PERSONAL PROTECTIVE EQUIPMENT
B8010.450 GASOLINE
TOTAL CONTRACTUAL EXPENSE
TOTAL ZONING
PLANNING
PERSONAL SERVICES
68020.100 REGULAR
88020.101 BOARD MEMBERS
88020.110 STUDENT INTERNS
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
88020.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
88020.400 CONTRACTUAL
88020.401 LEGAL ADS
88020.403 CONFERENCES & MILEAGE
B8020.404 VEHICLE MAINTENANCE
B8020.406 PLANNING STUDY
B8020.407 CONSERVATION BOARD
88020.408 POSTAGE
B8020.409 PRTG, FILM... SPECIFIC
88020.410 WORK STUDY
B8020.415 TELEPHONE
68020.420 DUES & PUBLICATIONS
B8020.450 GASOLINE
B8020.462 SIX MILE CREEK VOLUNTEER PROGRAM
TOTAL CONTRACTUAL EXPENSE
TOTAL PLANNING
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00 226.81 0.00 0.00
0.00 226.81 0.00 0.00
113.74
300.00
350.00
350.00
698.43
700.00
500.00
500.00
110.00
423.19
200.00
200.00
170.63
300.00
300.00
300.00
1,192.41
500.00
500.00
500.00
859.07
700.00
700.00
700.00
804.85
750.00
600.00
600.00-
32.38
200.00
200.00
200.00
910.08
900.00
1.050.00
1.050.00
4.891.59
4.773.19
4.400.00
4.400 00
140.707.46 156.100.00 179.500.00 179.500.00
222,829.35
244,000.00
253,200.00
253,200.00
7,827.15
11,400.00
10,500.00
10,500.00
3.428.65
9.700.00
8.000.00
8.000.00
234,085.15
265.100.00
271.700.00
271.700.00
17.131.09 226.81 0.00 0.00
17.131.09 226.81 0.00 0.00
285.07
500.00
500.00
500.00
1,078.69
1,500.00
1,500.00
1,500.00
1,175.00
4,000.00
1,000.00
1,000.00
289.36
300.00
300.00
300.00
557.40
7,650.00
7,500.00
7,500.00
472.13
2,000.00
1,000.00
1,000.00
2,174.03
2,300.00
2,300.00
2,300.00
213.85
773.19
500.00
500.00
0.00
1,500.00
0.00
0.00
460.64
600.00
600.00
600.00
2,527.10
2,600.00
2,600.00
2,600.00
170.06
200.00
300.00
300.00
0.00
2.350.00
0.00
0.00
9.403.33
26.273.19
18.100.00
18.100.00
B-3
260.619.57 291.600.00 289.800.00 289.800.00
401.327.03 447.700.00 469.300.00 469.300.00
V-
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-6
APPROPRIATIONS
ADOPTED 11/08/04
EMPLOYEE BENEFITS
89010.800 NYS RETIREMENT
89030.800 SOCIAL SECURITY
89040.800 WORKERS COMPENSATION
89045.800 LIFE INSURANCE
69050.800 UNEMPLOYMENT INSURANCE
B9055.800 DISABILITY INSURANCE
69056.800 DISABILITY INSURANCE - LONG-TERM
89060.800 GROUP HEALTH INSURANCE
89060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
B9901.901 GENERAL FUND
89901.904 RISK RETENTION FUND
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
B-4
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
32,420.00
48,500.00
76,000.00
76,000.00
28,214.94
35,000.00
35,000.00
35,000.00
3,560.00
5,000.00
5,000.00
5,000.00
679.00
800.00
1,000.00
1,000.00
0.00
500.00
500.00
500.00
244.81
300.00
350.00
350.00
1,496.22
2,000.00
2,200.00
2,200.00
47,146.56
56,000.00
90,000.00
90,000.00
0.00
0.00
350.00
350.00
113,761.53
148.100.00
210.400.00
210,400.00
50,902.00
31,476.00
31,436.00
31,436.00
2-000.00
2.000.00
1.000.00
1,000.00
52,902.00
33.476.00
32,436.00
32,436.00
52.902.00
33.476.00
32.436 00
32,436.00
52,902.00
33.476.00
32.436.00
32,436.00
662,903.56
742,071.00
763,396.00
763,396.00
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND PART TOWN
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 2-B
ESTIMATED REVENUES
NON -PROPERTY TAX ITEMS
81120 SALES TAX
81170 TV FRANCHISE TAX
TOTAL NON -PROPERTY TAX ITEMS
DEPARTMENTAL INCOME
82110 ZONING FEES
B2115 PLANNING FEES
B2191 DEVELOPMENT & REVIEW COST RECOVERIES
TOTAL DEPARTMENTAL INCOME
USE OF MONEY AND PROPERTY
B2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
SALE OF PROPERTY & COMPENSATION FOR LOSS
82680 INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
MISCELLANEOUS LOCAL SOURCES
82701 REFUND OF PRIOR YEAR
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
B3001 STATE AID PER CAPITA
TOTAL STATE AID
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
B-5
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
386,607.64
428,700.00
479,265.00
479,265.00
65.552.65
52.000.00
50.000.00
50,000.00
452.160.29
480.700.00
529,265.00
529,265.00
55,008.71
45,000.00
50,000.00
50,000.00
4,477.00
4,000.00
12,000.00
12,000.00
0.00
9,000.00
1.000.00
1 000 00
59.485.71
58.000.00
63,000.00
63,000.00
1.649.52 1.000.00 500.00 500.00
1.649.52 1.000.00 500.00 500.00
646.00 0.00 0.00 0.00
646.00 0.00 0.00 0.00
2.120.87 0.00 0.00 0.00
2.120.87 0.00 0.00 0.00
72.096.00 70.000.00 72.000 00 72,000.00
72.096.00 70.000.00 72.000 00 72 Od0f 00
588,158.39 609,700.00 664,765.00 664,765.00
74.745.17 132.371.00 98.631 00 98,631.00
662,903.56 742,071.00 763,396.00 763,396.00
Town of Ithaca
General Part -Town Fund
Budgeted Expenditures
2005
$763,396
Administrative & Support
Services
14%
Employee Benefits
28%
Salaries & Wages
58%
Town of Ithaca
General Part -Town Fund
Budgeted Revenues
2005
$763,396
Appropriated Fund
Balance
18%
State Aid - Per Capita
9%
Planning Fees
2%
Zoning Fees Sales Tax
7% 62%
Cable & TV
Franchise
7%
HIGHWAY PART TOWN FUND
THE GENERAL PART -TOWN HIGHWAY FUND
(Town Outside the Village of Cayuga Heights)
The General Part -Town Highway Fund is established pursuant to Highway Law, Section
141. It is the operating fund used by Towns that contain a village. The Village of Cayuga
Heights lies within the Ithaca Township. This fund is used to account for revenue
resources and expenditures that are not specific to village functions or for highway
services. The basis of accounting and recording of financial resources and expenditures
is substantially the same as for the General Townwide Fund.
The General Part -Town Highway Fund budget is categorized into the following major
operations. (See pie chart illustrations)
General Government Support Services
Employee Benefits
Snow, Brush & Weed Removal Services
Equipment & Maintenance
Road Improvements
Road Repairs
BUDGETARY ACCOUNTS
The General Part -Town Highway Fund has specific revenue resources. Many of the
expenditures are specific to road repairs and improvements, machinery maintenance and
acquisition, including the removal of snow, roadside brush and weeds.
As in the General Townwide Fund both revenue and expense account ledgers are
maintained to record the Town's annual financial plan, or budget. Highway Fund
accounts are used exclusively for highway operating purposes. Like in other funds, the
annual operating budget is monitored and may be subsequently modified to meet changes
in current road conditions, or community needs. Changes in the budget may also occur
due to unanticipated events or emergencies. (E.g. 2002 Stone Quarry Road washout and
collapse) Modifications made to the budget require the approval and authorization of the
Town Board along with the Highway Superintendent. These budgetary controls or
management controls are an integral part of the Town Board's and Highway
Superintendent's authority and responsibility in keeping expenditures within the
limitations of available appropriations and revenues.
The Highway Superintendent is appointed by the Ithaca Town Board. The position of
highway superintendent is not an elected position.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - HIGHWAY FUND PART TOWN
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1 -DB
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
DB1320.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
DB1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
COMMUNICATIONS SYSTEM UPGRADE
DB1650.514 COMMUNICATIONS SYSTEM UPGRADE
TOTAL
TOTAL COMMUNICATIONS SYSTEM UPGRADE
GENERAL OFFICE SUPPLIES
CONTRACTUAL EXPENSE
DB1660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL OFFICE SUPPLIES
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
D81680.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
DB1680.401 MAINTENANCE & REPAIRS
DB1680.461 TOOLS & SUPPLIES
DB1680.491 SOFTWARE
DB1680.492 ARCVIEW AND EAGLE POINT
DB1680.493 HIGHWAY HELPER
DB1680.495 NETWORK SUPPORT
DB1680.496 TIME WARNER CABLE RR
DB1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
1.500.00 1.800.00 0.00 0.00
1,500.00 1.800.00 0.00 0.00
1,500.00 1,800.00 0.00 0.00
991.03 1.200.00 1.000.00 1,000.00
991.03 1.200.00 1.000.00 11000.00
991.03 1.200.00 1.000.00 1,000.00
0.00 27.000.00 0.00 0.00
0.00 27.000.00 0.00 0.00
0.00 27.000.00 0.00 0.00
86.57 0.00 500.00 S60. 00
86.57 0.00 500.00 500.00
86.57 0.00 500.00 500.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00
200.00
170.00
170.00
0.00
200.00
66.00
66.00
320.00
4,887.50
1,050.00
1,050.00
1,894.88
1,570.00
1,510.00
1,510.00
566.50
1,055.00
625.00
625.00
0.00
3,025.00
580.00
580.00
0.00
3,886.48
3,300.00
3,300.00
0.00
0.00
2.400.00
2.400 00
2,781.38
14.823.98
9.701.00
9,701.00
TOTAL INFORMATION TECHNOLOGY 2.781.38 14.823.98 9.701.00 9,701.00
DB -1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-D8
APPROPRIATIONS
ADOPTED 11/08/04
SPECIAL ITEMS
081910.400 LIABILITY INSURANCE
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
TRANSPORTATION
GENERAL REPAIRS
PERSONAL SERVICES
D85110.100 REGULAR
DB5110.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5110.450 GAS, OIL, & DIESEL FUEL
DB5110.451 ROAD REPAIRS
DB5110.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL REPAIRS
PERMANENT IMPROVEMENTS
PERSONAL SERVICES
D85112.100 REGULAR
DB5112.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5112.450 GAS, OIL, & DIESEL FUEL
DB5112.453 ROAD REPAIRS
DB5112.455 STONE QUARRY ROAD
DB5112.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
DB5112.501 WHITETAIL DRIVE PAVING
DB5112.502 EVERGREEN LANE
D85112.503 WHITETAIL DR RECONSTR
D65112.504 MARCY COURT PAVING
DB5112.505 FOREST HOME DR PAVING
DB5112.506 CHASE LANE PAVING
DB5112.507 DOVE DR PAVING
DB5112.508 COMPTON RD PAVING
DB5112.510 RICH ROAD
DB5112.511 CALDWELL ROAD
DB5112.523 FOREST HOME DR RECONSTRUCTION
D85112.524 SALEM DRIVE
DB5112.529 SEVEN MILE DRIVE
TOTAL
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
37,617.56 42.000.00 50,400.00 50,400.00
37.617.56 42.000.00 50.400.00 50,400.00
42.976.54 86.823.98 61,601.00 61,601.00
280,836.67 312,418.00 242,200.00 242,200.00
1,727.36 6.000.00 5 500.00 5-500.00
282.564.03 318.418.00 247:700.00 247,700.00
17,953.91
12,000.00
13,000.00
13,000.00
85,867.29
118,000.00
121,000.00
121,000.00
5.759.52
6.100.00
6,000.00
6 000 00
109,580.72
136.100.00
140.000.00
140,000.00
392.144.75 454.518.00 387.700 00 387,700.00
106,728.98 156,259.00 164,300.00 164,300.00
1.280.55 3.000.00 3.000 00 3,000.00
108.009.53 159.259.00 167,300.00 167,300.00
7,855.37
8,000.00
9,000.00
9,000.00
17,066.07
23,000.00
25,000.00
25,000.00
0.00
0.00
0.00
0.00
835.43
1.800.00
1.800.00
1,800.00
25.756.87
32.800.00
35,800.00
35,800.00
6,524.93
0.00
0.00
0.00
0.00
30,000.00
0.00
0.00
33,941.06
0.00
0.00
0.00
13,796.10
0.00
0.00
0.00
18,759.95
0.00
0.00
0.00
34,146.77
0.00
0.00
0.00
66,003.90
0.00
0.00
0.00
38,240.26
0.00
0.00
0.00
0.00
40,000.00
0.00
0.00
0.00
150,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
95,000.00
95,000.00
0.00
0.00
150.000.00
150.000 00
211.412.97
220.000.00
245:000.00
245,000.00
DB -2
r±
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1 -DB
APPROPRIATIONS
ADOPTED 11/08/04
TOTAL PERMANENT IMPROVEMENTS
MACHINERY
PERSONAL SERVICES
DB5130.100 REGULAR
DB5130.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
DB5130.200 LARGE
DB5130.202 SMALL
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
DB5130.450 OIL, GREASE, FLUIDS
DB5130.460 VEHICLE MAINTENANCE, REPAIRS & PARTS
DB5130.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL MACHINERY
BRUSH & WEEDS
PERSONAL SERVICES
DB5140.100 REGULAR
DB5140.102 OVERTIME
DB5140.110 REGULAR BENEFIT TIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5140.400 CONTRACTUAL
DB5140.401 SAFETY EQUIPMENT & UNIFORMS
DB5140.409 ADVERTISING
DB5140.410 CONFERENCES & MILEAGE
DB5140.440 PERSONAL PROTECTIVE EQUIPMENT
D85140.450 CLEANING SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL BRUSH & WEEDS
SNOW REMOVAL
PERSONAL SERVICES
DB5142.100 REGULAR
DB5142.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5142.450 GAS, OIL, DIESEL FUEL
DB5142.452 SALT
D65142.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
345,179.37 412-059.00 448.100.00 448.100 00
61,385.75
77,400.00
80,500.00
80,500.00
1,486.78
1.000.00
1,500.00
1 500 00
62-872.53
78.400.00
82.000.00
82,000.00
167,038.63
197,500.00
195,000.00
195,000.00
1,185.00
2-600.00
3,000.00
3,000.00
168,223.63
200.100.00
198.000.00
198,000.00
3,561.68
3,500.00
4,000.00
4,000.00
93,153.06
68,000.00
70,000.00
70,000.00
20.330.35
15.000.00
15.500.00
15,500.00
117.045.09
86-500.00
89.500.00
89,500.00
348.141.25 365.000.00 369.500.00 369,500.00
74,562.37
54,745.65
60,550.00
60,550.00
1,961.18
2,000.00
2,000.00
2,000.00
0.00
0.00
86.500.00
86,500.00
76.523.55
56.745.65
149.050.00
149,050.00
2,045.69
5,500.00
5,500.00
5,500.00
0.00
0.00
0.00
0.00
0.00
500.00
500.00
500.00
477.70
500.00
0.00
0.00
9,583.33
9,100.00
10,000.00
10,000.00
2.432.98
4.000.00
4.000.00
4,000.00
14.539.70
19.600.00
20 000.00
20,000.00
91,063.25 76.345.65 169.050.00 169,050.00
82,327.17 78,179.50 86,500.00 86,500.00
74.113.98 57.000.00 57.000.00 57,000.00 _.
156.441.15 135.179.50 143.500.00 143,500.00
13,092.94
8,600.00
9,000.00
9,000.00
82,784.94
74,000.00
77,000.00
77,000.00
2-841.92
4-100.00
4.000.00
4,000.00
98-719.80
86.700.00
90.000.00
90,000.00
DB -3
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1 -DB
APPROPRIATIONS
ADOPTED 11/08/04
TOTAL SNOW REMOVAL
TOTAL TRANSPORTATION
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
DB9010.800 NYS RETIREMENT
DB9030.800 SOCIAL SECURITY
DB9040.800 WORKERS COMPENSATION
DB9045-800 LIFE INSURANCE
DB9050.800 UNEMPLOYMENT INSURANCE
DB9055.800 DISABLILTY INSURANCE
DB9056.800 DISABILITY INSURANCE - LONG-TERM
DB9060.800 GROUP HEALTH INSURANCE
DB9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
DB9901.901 GENERAL FUND
DB9901.904 RISK RETENTION
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TRANSFERS TO CAPITAL FUNDS
DB9950.923 STONE QUARRY ROAD RECONSTRUCTION
TOTAL
TOTAL TRANSFERS TO CAPITAL FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
255,160.95 221.879.50 233,500.00 233,500.00
1.431.689.57 1-529.802.15 1 607 850 00 1,607,850.00
150,851.00
101,200.00
80,000.00
80,000.00
52,200.37
58,500.00
61,000.00
61,000.00
57,679.00
60,000.00
62,000.00
62,000.00
2,021.00
2,100.00
1,800.00
1,800.00
2,281.99
9,897.85
15,000.00
15,000.00
657.40
800.00
800.00
800.00
3,531.18
4,100.00
3,300.00
3,300.00
173,458.76
210,000.00
220,000.00
220,000.00
0.00
0.00
500.00
500.00
442.680.70
446.597.85
444,400.00
444,400.00
DB -4
50,902.00 31,476.00 31,436.00 31,436.00
2.000.00 2.000.00 2,000.00 2 000 00
52.902.00 33.476.00 33.436 00 33,436.00
52.902.00 33.476.00 33.436 00 33,436.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
52.902.00 33-476.00 33.436 00 33,436.00
1,970,248.81 2,096,699.98 2,147,287.00 2,147,287.00
r±
TOWN OF ITHACA
FISCAL BUDGET - HIGHWAY FUND PART TOWN
FOR 2005
SCHEDULE 2 -DB
ESTIMATED REVENUES
NON -PROPERTY TAX ITEMS
DB1120 SALES TAX
TOTAL NON -PROPERTY TAX ITEMS
INTERGOVERNMENTAL CHARGES
DB2301 SERVICES OTHER
DB2305 SNOW & ICE REMOVAL - COUNTY
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
DB2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
SALE OF PROPERTY & COMPENSATION FOR LOSS
D82665 SALE OF EQUIPMENT
OB2680 INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
MISCELLANEOUS LOCAL SOURCES
DB2701 REFUND OF PRIOR YEAR
DB2705 CULVERT FEES
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
DB3501 CHIPS
TOTAL STATE AID
INTERFUND TRANSFERS
DB5031/A GENERAL FUND
DB5031/H CAPITAL PROJECTS
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
1,628.181.03 1.912.200.00 2.012.000.00 2.012 000.00
_1,628.181.03 1.912.200.00 2.012.000.00 2.012 000.00
9,383.40 0.00 0.00 0.00
25.348.84 64.000.00 47.000.00 47.000.00
34.732.24 64.000.00 47.000.00 47.000.00
2.834.24 2.300.00 1.000.00 1,000.00
2.834.24 2.300.00 1,000.00 1.000 00
21,116.00 50,000.00 15,000.00 15,000.00
3.797.09 0.00 0.00 0.00
24,913.09 50.000.00 15.000.00 15.000.00
9,791.72 0.00 0.00 0.00
0.00 500.00 500.00 500.00
9.791.72 500.00 500.00 500.00
60 105.25 50.000.00- 60,000.00 60.000.00
60,105.25 50.000.00 60,000.00 60.000.00
0.00 0.00 245,000.00 245,000.00
37.635.20 0.00 0.00 0.00
37.635.20 0.00 245.000.00 245.000.00
1,798,192.77 2,079,000.00 2,380,500.00 2,380,500.00
172,056.04 17.699.98 -233.213.00 -233.213.00
TOTAL REVENUES & OTHER SOURCES 1,970,248.81 2,096,699.98 2,147,287.00 2,147,287.00
DB -5
Town of Ithaca
Highway Part -Town Fund
Budgeted Expenditures
2005
$2,147,287
Brush, Weed & Snow
Removal
7%
Capital Costs - Machinery
& Maintenance Salaries & Wages
13% 36%
Capital Costs - Road
Improvements
20%
Administration & Support Employee Benefits
Services 21%
3%
Town of Ithaca
Highway Part -Town Fund
Budgeted Revenues
2005
$2,147,287
Sale of Old Equipment
1%
Intergovernmental
Charges
2%
State Aid - Consolidated
ement
WATER FUND
THE WATER FUND
The Town's Water Fund is a Special Assessment Fund. This fund is used to account for
the financing of public water operations, services and improvements that primarily
benefit the properties against which special assessments are levied and user charges are
collected. Records of individual user receivable accounts are essential and are maintained
in the Ithaca Town Water Rolls. The basis of accounting and record keeping of financial
resources and expenditures is also the same as for the General Townwide Fund.
The Water Fund budget is categorized into the following major operations. (See pie chart
illustrations)
General Government Support Services
Employee Benefits
General Improvement Water & Sewer Obligation Serial Bonds
Transmission and Distribution
Water Supply Source with Cornell University
Water Supply Source with City of Ithaca
Water Supply Source with the Southern Cayuga Lake Intermunicipal Water Commission
(SCLIWC)
BUDGETARY ACCOUNTS
The Water Fund has a limited number of revenue resources. These resources are distinct
and exclusive to the financial operations of the production, supply, transmission and
distribution of water. Most Water Fund expenditures are also function specific. As in the
General Townwide Fund both revenue and expense account ledgers are maintained to
record the Town's annual financial plan, or budget. Throughout the year the annual
operating budget is monitored and may be subsequently modified to meet changes in
current operating costs or user needs. Changes in the budget may also occur due to
unanticipated events or emergencies. Modifications made to the budget require the
approval and authorization of the Town Board. These budgetary controls or management
controls are an integral part of the Town Board's authority and responsibility in keeping
expenditures within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
TOWN OF ITHACA
FISCAL BUDGET - WATER FUND
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1-F
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
F1320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
F1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
F1460.425 LAW PUBLICATIONS & LIBRARY
TOTAL CONTRACTUAL EXPENSE
TOTAL LAW PUBLICATIONS & LIBRARY
GENERAL OFFICE SUPPLIES
CONTRACTUAL EXPENSE
F1660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL OFFICE SUPPLIES
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
F1670.402 COPIER PAPER
F1670.403 COPIER SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL STOREROOM
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
F1680.200 HARDWARE
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
F1680.400 CONTRACTUAL
F-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
4.000.00 4.000.00 3.500.00 3,500.00
4.000.00 4.000.00 3.500.00 3,500.00
TOTAL
500 00
4,000.00 4.000.00 3.500 00 3,500.00
13.581.37 2.300.00 2.300.00 2,300.00
13.581.37 2.300.00 2.300 00 2-300 00
13,581.37 2.300.00 2.300.00 2,300.00
144.20 150.00 150.00 150.00
144.20 150.00 150.00 150.00
144.20 150.00 150.00 150.00
408.10 400.00 500.00 500.00
408.10 400.00 500.00 500.00
408.10 400.00 500.00 500.00
520.84 600.00 600.00 600.00
576.67 600.00 700.00 700.00
1,097.51 1.200.00 1.300.00 1,300.00
1,097.51 1.200.00 1.300.00 1,300.00
0.00 400.00 566.00 566.00
0.00 400.00 566.00 566.00
0.00 0.00 200.00 200.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
APPROPRIATIONS
ADOPTED 11/08/04
F1680.401 MAINTENANCE & REPAIRS
F1680.402 XEROX COPIER WC75
F1680.404 2515 LARGE DOCUMENT COPIER
F1680.405 XEROX COPIER WCM24
F1680.461 TOOLS & SUPPLIES
F1680.491 SOFTWARE
F1680.492 GIS SUPPORT
F1680.493 SDG SUPPORT
F1680.495 NETWORK SUPPORT
F1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
F1910.400 LIABILITY INSURANCE
F1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
HOME AND COMMUNITY SERVICES
WATER ADMINISTRATION
PERSONAL SERVICES
F8310.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
F8310.400 CONTRACTUAL
F8310.401 LEGAL ADS
F8310.410 WATER & SEWER UTILITIES
TOTAL CONTRACTUAL EXPENSE
TOTAL WATER ADMINISTRATION
TRANSMISSION/DISTRIBUTION
PERSONAL SERVICES
F8340.100 REGULAR
F8340.101 LABOR
F8340.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
F8340.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
F8340.400 CONTRACTUAL
F8340.401 CONFERENCES & MILEAGE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00
100.00
170.00
170.00
4,291.16
3,700.00
2,120.00
2,120.00
324.72
120.00
150.00
150.00
1,149.12
1,400.00
1,016.00
1,016.00
0.00
100.00
66.00
66.00
320.00
50.00
950.00
950.00
1,410.00
2,460.00
1,785.00
1,785.00
0.00
0.00
550.00
550.00
0.00
450.00
663.00
663.00
0.00
_ 0.00
2.400.00
2,400.00
7.495.00
8.380.00
10.070.00
10-070.00
7,495.00 8.780.00 10.636.00 10,636.00
15,163.44 17,000.00 17,600.00 17,600.00
5.185.63 0.00 0.00 0 00
20.349.07 17.000.00 17,600.00 17,600.00
47,075.25 33.830.00 35.986.00 35,986.00
30.958.23 31.100.00 31.700.00 31,700.00
30.958.23 31.100.00 31.700 00 31,700.00
95.00
0.00
0.00
0.00
207.81
0.00
0.00
0.00
558.94
0.00
0.00
0.00
861.75
0.00
0.00
0.00
31.819.98 31.100.00 31.700.00 31,700.00
1,466.75
6,200.00
4,200.00
4,200.00
54,756.11
46,867.70
77,850.00
77,850.00
16.314.10
9.000.00
9.000.00
9,000.00
72.536.96
62.067.70
91.050 00
91,050.00
F-2
12.641.00 90.000.00 91,500.00 91,500.00
12,641.00 90.000.00 91.500 00 91,500.00
1,661.26 2,500.00 2,500.00 2,500.00
0.00 1,250.00 0.00 0.00
s'
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
APPROPRIATIONS
ADOPTED 11/08/04
F8340.404 VEHICLE MAINTENANCE
F8340.410 ELECTRIC
F8340.415 TELEPHONES
F8340.420 DUES & PUBLICATIONS
F8340.440 PERSONAL PROTECTIVE EQUIPMENT
F8340.450 GASOLINE
F8340.470 LINE REPAIRS
F8340.471 SCHEDULED LINE MAINTENANCE
F8340.485 WATER TANK(S) SECURITY FENCING
F8340.486 WATER TANK(S) PUMP STATIONS
F8340.487 SYSTEM TELEMETRY
TOTAL CONTRACTUAL EXPENSE
F8340.501 NORTHVIEW WTR TK GRID IMP
F8340.503 WESTHILL INTERCOM WTR LINE
F8340.515 HANSHAW ROAD WATER MAIN IMP
F8340.517 TRUMANSBURG RD WATER TANK IMP
F8340.518 SAPSUCKER WOODS TANK PAINTING
F8340.519 CHRISTOPHER CIRCLE TANK PAINTING
F8340.520 HUNGERFORD HILL WTR TANK IMP
TOTAL
TOTAL TRANSMISSION/DISTRIBUTION
COMMON WATER SUPPLY
CONTRACTUAL EXPENSE
F8350.472 SCLIWC WATER CHARGES
F8350.473 CITY OF ITHACA
F8350.474 FOREST HOMES
TOTAL CONTRACTUAL EXPENSE
TOTAL COMMON WATER SUPPLY
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
F9010.800 NYS RETIREMENT
F9030.800 SOCIAL SECURITY
F9040.800 WORKERS COMPENSATION
F9045.800 LIFE INSURANCE
F9050.800 UNEMPLOYMENT INSURANCE
F9055.800 DISABILITY INSURANCE
F9056.800 DISABILITY INSURANCE - LONG-TERM
F9060.800 GROUP HEALTH INSURANCE
F9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
1,490.36
1,500.00
2,000.00
2,000.00
41,793.99
35,000.00
42,000.00
42,000.00
-575.90
1,700.00
1,900.00
1,900.00
524.00
750.00
750.00
750.00
2,036.05
2,000.00
2,000.00
2,000.00
579.69
800.00
900.00
900.00
25,389.36
40,000.00
40,000.00
40,000.00
21,435.69
25,000.00
30,000.00
30,000.00
7,310.00
0.00
10,000.00
10,000.00
7,315.91
10,000.00
10,000.00
10,000.00
1.538.91
0.00
20.000.00
20-000.00
110.499.32
120.500.00
162.050 00
162,050.00
0.00
100,000.00
0.00
0.00
20,000.00
0.00
0.00
0.00
0.00
10,000.00
0.00
0.00
0.00
100,000.00
0.00
0.00
0.00
25,000.00
0.00
0.00
0.00
25,000.00
0.00
0.00
0.00
0.00
0.00
0.00
20,000.00
260.000.00
0.00
0.00
215,677.28 532.567.70 344,600.00 344,600.00
880,098.25
800,000.00
1,000,000.00
1,000,000.00
412,602.56
230,000.00
30,000.00
30,000.00
9-222.59
5.000.00
5,000.00
5,000.00
1,301.923.40
1.035 000.00
1,035.000 00
1,035,000.00
0.00
732.30
2,000.00
2,000.00
1301,923.40 1.035 000.00 1,035,000.00 1 035 000 00
1549,420.66 1,598 667.70 1,411,300.00 1 411 300 Oo
2,160.00
3,200.00
14,000.00
14,000.00
7,856.33
7,500.00
9,500.00
9,500.00
3,367.00
3,000.00
6,000.00
6,000.00
48.50
50.00
300.00
300.00
0.00
732.30
2,000.00
2,000.00
14.40
15.00
130.00
130.00
112.00
100.00
500.00
500.00
4,604.39
5,400.00
32,000.00
32,000.00
0.00
0.00
50.00
50.00
18,162.62
19,997.30
64,480.00
64,480.00
F-3
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
ACTUAL
RECOMMENDED
ADOPTED
APPROPRIATIONS
ACTUAL BUDGET
BUDGET
BUDGET
ADOPTED 11/08/04
2003 2004
2005
2005
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
F9901.901 GENERAL FUND
F9901.904 RISK RETENTION
F9901.907 DEBT SERVICE
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
F-4
50,902.00 65,988.00 66,570.00 66,570.00
2,000.00 2,000.00 1,000.00 1,000.00
341,396.00 387.853.60 316,173.00 316,173.00
394.298.00 455.841.60 383.743.00 383,743.00
394.298.00 455.841.60 383,743.00 383,743.00
394,298.00 455,841.60 383,743.00 383,743.00
2,008,956.53 2,108,336.60 1,895,509.00 1,895,509.00
rr
TOWN OF ITHACA
FISCAL BUDGET - WATER FUND
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
TOTAL REVENUES
1,904,158.59
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-F
ACTUAL
BUDGET
BUDGET
BUDGET
ESTIMATED REVENUES
2003
10/31/04
2005
2005
REAL PROPERTY TAXES
F1031 WATER BENEFIT AD VALOREM
6,000.94
6,000.00
6,000.00
6,000.00
F1032 WATER BENEFIT UNITS
397.644.66
486.733.65
485.477 00
485,477.00
TOTAL REAL PROPERTY TAXES
403.645.60
492.733.65
491-477.00
491,477.00
DEPARTMENTAL INCOME
F2142 METERED WATER SALES
1,376,444.60
1,500,000.00
1,500,000.00
1,500,000.00
F2144 WATER SERVICE CHARGES
12,071.35
7,000.00
7,000.00
7,000.00
F2148 PENALTIES & ASSESSMENTS
25.421.09
15.000.00
15,000.00
15,000.00
TOTAL DEPARTMENTAL INCOME
1,413,937.04
1.522 000.00
1,522,000.00
1 522 000 00
INTERGOVERNMENTAL CHARGES
F2378 SERVICES TO OTHER GOVERNMENTS
522.13
2.000.00
1.000.00
1,000.00
TOTAL INTERGOVERNMENTAL CHARGES
522.13
2.000.00
1.000.00
1,000.00
USE OF MONEY AND PROPERTY
F2401 INTEREST
_2,153.01
1.600.00
1,200.00
7 200 00
TOTAL USE OF MONEY AND PROPERTY
2.153.01
1.600.00
1.200 00
1,200.00
MISCELLANEOUS LOCAL SOURCES
F2701 REFUND OF PRIOR YEARS
83.900.81
0.00
0.00
0.00
TOTAL MISCELLANEOUS LOCAL SOURCES
83.900.81
0.00
0.00
0.00
TOTAL REVENUES
1,904,158.59
2,018,333.65_.
2,015,677.00
2,015,677.00
APPROPRIATED FUND BALANCE
104.797.94
90-002.95
-120.168.00
-120,1 . 68 00
TOTAL REVENUES & OTHER SOURCES
2,008,956.53
2,108,336.60
1,895,509.00
1,895,509.00
F-5
Town of Ithaca
Water Fund
Budgeted Expenditures
2005
$1,895,509
Administration & Support
Services
5%
General Obligation Bond
Payments
17%
n
Cost of Purchased Water
55%
Salaries & Wages
6%
Employee Benefits
3%
Capital Costs -Equipment
5%
Transmission &
Distribution
9%
Metered Water Sales &
Charges
76%
Town of Ithaca
Water Fund
Budgeted Revenues
2005
$1,895,509
Water Benefit
Assessments
for
Capital & Debt
Obligations
24%
SEWER FUND
THE SEWER FUND
The Town's Sewer Fund is also a Special Assessment Fund. This fund is used to account
for the financing of the treatment of public sewage operations, services and
improvements that primarily benefit the properties against which special assessments are
levied and user charges are collected. Records of individual user receivable accounts are
essential and are maintained in the Ithaca Town Water and Sewer Rolls. The basis of
accounting and record keeping of financial resources and expenditures is consistent to
that of the General Townwide Fund.
The Sewer Fund budget is categorized into the following major operations. (See pie
chart illustrations)
General Government Support Services
Employee Benefits
Administration
General Improvement Water & Sewer Obligation Serial Bonds
Sanitary Sewer Line Maintenance & Repairs
Sewage Treatment Service Provided by the City of Ithaca Sewage Plant
BUDGETARY ACCOUNTS
Like the Water Fund the Sewer Fund has a limited number of revenue resources. These
resources are distinct and exclusive to the financial operations specific to the treatment of
waste water. Sewer Fund expenditures are also function specific. As in the General
Townwide Fund both revenue and expense account ledgers are maintained to record the
Town's annual financial plan, or budget. Throughout the year the annual operating
budget is monitored and may be subsequently modified to meet changes in current
operating costs or needs. Changes in the budget may also occur due to unanticipated
events or emergencies. Modifications made to the budget require the approval and
authorization of the Town Board. These budgetary controls or management controls are
an integral part of the Town Board's authority and responsibility in keeping expenditures
within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - SEWER FUND
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1-G
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
G1320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
G1420.400 LEGAL SERVICES
G1420.401 ATTORNEY FOR SEWER
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
G1460.425 LAW PUBLICATIONS & LIBRARY
TOTAL CONTRACTUAL EXPENSE
TOTAL LAW PUBLICATIONS & LIBRARY
GENERAL OFFICE SUPPLIES
CONTRACTUAL EXPENSE
G1660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL OFFICE SUPPLIES
CENTRAL PRINTING & MAILING
CONTRACTUAL EXPENSE
G1670.402 COPIER PAPER
G1670.403 COPIER SUPPLIES
G1670.408 POSTAGE
TOTAL CONTRACTUAL EXPENSE
TOTAL CENTRAL PRINTING & MAILING
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
G1680.200 HARDWARE
TOTAL EQUIPMENT/CAPITAL OUTLAY
G-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
3.625.00 5.000.00 5.000.00 5,000.00
3.625.00 5.000.00 5.000 00 5,000.00
3,625.00 5.000.00 5,000.00 5 000 00
9,641.01 1,000.00 3,000.00 3,000.00
7,128.94 1.500.00 3.000.00 3,000.00
16.769.95 2.500.00 6.000 00 6,000.00
16.769.95 2.500.00 6.000.00 6,000.00
144.20 150.00 150.00 150.00
144.20 150.00 150.00 150.00
144.20 150.00 150.00 150.00
389.85 400.00 500.00 500.00
389.85 400.00 500.00 500.00
389.85 400.00 500.00 500.00
520.83
600.00
600.00
600.00
576.66
600.00
700.00
700.00
30.51
0.00
20.00
20.00
1.128.00
1.200.00
1,320.00
1,320.00
1.128.00 1.200.00 1,320.00 1,320.00
0.00 400.00 566.00 566.00
0.00 400.00 566.00 566.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/04
CONTRACTUAL EXPENSE
G1680.400 CONTRACTUAL
G1680.401 MAINTENANCE & REPAIRS
G1680.402 XEROX COPIER WC75
G1680.404 2515 LARGE DOCUMENT COPIER
G1680.405 XEROX COPIER WCM24
G1680.461 TOOLS & SUPPLIES
G1680.491 SOFTWARE
G1680.492 GIS SUPPORT
G1680.493 SDG SUPPORT
G1680.495 NETWORK SUPPORT
G1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
G1910.400 LIABILITY INSURANCE
G1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
HOME AND COMMUNITY SERVICES
ADMINISTRATION
PERSONAL SERVICES
G8110.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
G8110.400 CONTRACTUAL
G8110.408 POSTAGE
G8110.410 UTILITIES
TOTAL CONTRACTUAL EXPENSE
TOTAL ADMINISTRATION
SANITARY SEWERS
PERSONAL SERVICES
G8120.100 REGULAR
G8120.101 REGULAR
G8120.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
G8120.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
0.00
0.00
200.00
200.00
0.00
0.00
170.00
170.00
3,703.25
3,700.00
2,120.00
2,120.00
324.72
120.00
150.00
150.00
1,149.14
1,400.00
1,016.00
1,016.00
0.00
100.00
66.00
66.00
320.00
50.00
950.00
950.00
1,410.00
2,460.00
1,785.00
1,785.00
0.00
0.00
550.00
550.00
0.00
150.00
663.00
663.00
0.00
0.00
2.400.00
2,400.00
6,907.11
7.980.00
10.070 00
10-070.00
6,907.11 8.380.00 10.636.00 10,636.00
7,961.99 9,000.00 13,600.00 13,600.00
4.300.93 0.00 0.00 0.00
12.262.92 9.000.00 13.600.00 13,600.00
41.227.03 26.630.00 37.206.00 37,206.00
_17,581.85 20.800.00 21,300.00 21,300.00
17,581.85 20,800.00 21,300.00 21,300.00
0.00
0.00
0.00
0.00
1.11
0.00
0.00
0.00
558.90
0.00
0.00
0.00 -^'-
560.01
0.00
0.00
0.00
18,141.86 20.800.00 21.300.00 21,300.00
6,239.51
8,200.00
6,300.00
6,300.00
35,646.71
39,089.75
34,600.00
34,600.00
4.157.97
3.000.00
3.000.00
3.000.00
46.044.19
50.289.75
43.900.00
43.900.00
G-2
12.640.99 90.000.00 25.000.00 25,000.00
12.640.99 90.000.00 25,000.00 25.000 00
rr
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/04
G8120.400 CONTRACTUAL
G8120.401 CONFERENCES & MILEAGE
G8120.404 VEHICLE MAINTENANCE
G8120.410 ELECTRIC
G8120.415 TELEPHONES
G8120.420 DUES & PUBLICATIONS
G8120.440 PERSONAL PROTECTIVE EQUIPMENT
G8120.450 GASOLINE
G8120.480 REPAIRS & MAINTENANCE
G8120.481 JOINT SEWER TRANSMISSION
G8120.482 VILLAGE OF CAYUGA HEIGHTS PAYMENT
TOTAL CONTRACTUAL EXPENSE
G8120.501 NORTHEAST/SOUTH HILL IMP
TOTAL
TOTAL SANITARY SEWERS
JOINT SEWER PROJECT
CONTRACTUAL EXPENSE
G8150.400 SEWAGE TREATMENT CHARGE
G8150.442 STERNS & WHELER REIMBURSEMENT
TOTAL CONTRACTUAL EXPENSE
G8150.501 IAWTP PHOSPHOROUS REMOVAL
G8150.509 JOINTLY OWNED INTERCEPTORS
G8150.521 JTLY OWNED INTERCEPTORS CITY & TOWN
G8150.522 IAWTP "SJS" CAPITAL PROWS
TOTAL
TOTAL JOINT SEWER PROJECT
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
G9010.800 NYS RETIREMENT
G9030.800 SOCIAL SECURITY
G9040.800 WORKERS COMPENSATION
G9045.800 LIFE INSURANCE
G9050.800 UNEMPLOYMENT INSURANCE
G9055.800 DISABILITY INSURANCE
G9056.800 DISABILITY INSURANCE - LONG-TERM
G9060.800 GROUP HEALTH INSURANCE
G9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
1,032.93
1,500.00
1,500.00
1,500.00
0.00
1,000.00
0.00
0.00
2,717.41
2,500.00
2,000.00
2,000.00
12,307.28
14,000.00
10,000.00
10,000.00
-665.53
900.00
900.00
900.00
128.00
200.00
200.00
200.00
1,571.47
1,200.00
1,300.00
1,300.00
1,632.62
1,500.00
2,500.00
2,500.00
37,753.06
40,000.00
40,000.00
40,000.00
683,461.00
215,000.00
50,000.00
50,000.00
175.180.50
175.200.00
150.000.00
150,000.00
915.118.74
453.000.00
258.400.00
258,400.00
0.00 33.000.00 0.00 0.00
0.00 33.000.00 0.00 0.00
973,803.92 626.289.75 327.300.00 327.300 00
425,225.00 724,500.00 800,000.00 800,000.00
0.00 20.000.00 0.00 0.00
425.225.00 744.500.00 800.000.00 800,000.00
0.00
0.00
200,000.00
200,000.00
661,000.00
0.00
0.00
0.00
0.00
0.00
500,000.00
500,000.00
0.00
0.00
100.000.00
100.000 00
661.000.00
0.00
800.000.00
800.000 00
1,086,225.00 744.500.00 1,600,000.00 1.600 000 00
2,078.170.78 1.391.589.75 1.948.600.00 1,948,600.00
2,160.00
3,200.00
7,600.00
7,600.00
4,862.12
5,700.00
5,100.00
5,100.00
4,626.00
3,000.00
9,000.00
9,000.00
48.50
50.00
150.00
150.00
0.00
610.25
1,000.00
1,000.00
14.40
15.00
100.00
100.00
112.00
100.00
250.00
250.00
4,604.39
5,400.00
18,000.00
18,000.00
0.00
0.00
50.00
50.00
16.427.41
18.075.25
41.250.00
41.250.00
G-3
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/04
TRANSFERS TO OTHER FUNDS
G9901.901 GENERAL FUND
G9901.904 RISK RETENTION
G9901.907 DEBT SERVICE
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
G-4
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 2004 2005 2005
50,902.00
65,988.00
66,570.00
66,570.00
2,000.00
2,000.00
1,000.00
1,000.00
448.376.00
429.305.00
407.085.00
407,085.00
501.278.00
497.293.00
474.655 00
474,655.00
501.278.00 497-293.00 474.655 00 474,655.00
501.278.00 497.293.00 474.655.00 474,655.00
2,637,103.22 1,933,588.00 2,501,711.00 2,501,711.00
rr
TOWN OF ITHACA
FISCAL BUDGET - SEWER FUND
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 2-G
ESTIMATED REVENUES
REAL PROPERTY TAXES
G1030 SEWER BENEFIT UNITS
G1032 SEWER BENEFIT AD VALOREM
TOTAL REAL PROPERTY TAXES
DEPARTMENTAL INCOME
G2120 SEWER RENTS
G2121 SEWER RENTS - CORNELL UNIVERSITY
G2128 PENALTIES & ASSESSMENTS
TOTAL DEPARTMENTAL INCOME
INTERGOVERNMENTAL CHARGES
G2214 SEWER CONNECTION/WEST HILL FIRE STATION
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
G2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
G2701 REFUND OF PRIOR YEARS
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
522,478.50
461,675.00
460,717.00
460,717.00
6.700.50
6.700.00
6.700.00
6,700.00
529.179.00
468.375.00
467.417.00
467,417.00
926,248.21
940,000.00
940,000.00
940,000.00
365,702.70
400,000.00
400,000.00
400,000.00
16.764.90
7.000.00
7.000 00
7,000.00
1,308,715.81
1.347.000.00
1.347 000 00
1,347,000.00
1.691.00 1.500.00 1.100.00 1,100.00
1,691.00 1.500.00 1.100 00 1,100.00
42.724.95 20.000.00 10.000.00 10,000.00
42,724.95 20.000.00 10.000 00 10,000.00
13.629.31 0.00 0.00 0.00
13.629.31 0.00 0.00 0.00
1,895,940.07 1,836,875.00 _ 1,825,517.00 1,825,517.00
741,163.15 96.713.00 676,194.00 676 7$4 00
TOTAL REVENUES & OTHER SOURCES 2,637,103.22 1,933,588.00 2,501,711.00 2,501,711.00
G-5
rr
Town of Ithaca
Sewer Fund
Budgeted Expenditures
2005
$2,501,711
Administrative &
Support Services
4%
Capital Costs -
32%
Capital Costs - Line
Maintenance
10%
Salaries & Wages
3%
Employee Benefits
2%
General Obligation
Bond Payments
16%
Capital Costs -
-� Equipment
1%
Sewer Line
Maintenance &
Purchased Services
32%
Appropriated
Fund Balance
27%
Town of Ithaca
Sewer Fund
Budgeted Revenues
2005
$2,501,711
Sewer Benefit
Assessments for
Capital & Debt
Obligations
19%
Sewer Rents &
Charges
54%
RISK RETENTION FUND
THE RISK RETENTION FUND
The Town of Ithaca continues to maintain a Risk Retention Fund. It is used to account for
inter -fund revenue resources and direct employee health and wellness expenditures.
Maintaining this fund enables the segregation of moneys, which are expended for small
emergency room, or clinic health care bills as well as assisting Town employees in health
and wellness programs. Budgeting for and meeting certain routine health care treatments
for Town employees has proven beneficial in keeping health insurance costs reasonable.
Lost employee work time due to illness is at acceptable performance levels as the result
of encouraging and providing varied forms of exercise and other forms of personal health
care. While the Town of Ithaca has elected to utilize the benefits of maintaining a Risk
Retention Fund, the Town of Ithaca is not self-insured.
The Risk Retention Fund budget is categorized into the following major operations. (See
pie chart illustrations)
Minor Employee ER and Other Medical & Safety Care Requirements
General Employee Health and Wellness
BUDGETARY ACCOUNTS
The Risk Retention Fund has only one source of revenue and limited expenditures. Like
all other municipal operating funds, this is a self -balancing fund. General ledger accounts
for the Town's annual financial plan, or budget is recorded. Throughout the year the
annual operating budget is monitored and may be subsequently modified to meet changes
in current community needs. Changes in the budget may also occur due to unanticipated
events or emergencies. Modifications made to the budget require the approval and
authorization of the Town Board. These budgetary controls or management controls are
an integral part of the Town Board's authority and responsibility in keeping expenditures
within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
TOWN OF ITHACA
FISCAL BUDGET - RISK RETENTION FUND
FOR 2005
SCHEDULE 1-R
APPROPRIATIONS
HEALTH & WELLNESS
WELLNESS / HEALTH
CONTRACTUAL EXPENSE
R4510.400 HOSPITAL & MEDICAL BILLS
R4510.425 WELLNESS PROGRAMS
R4510.456 CLAIMS & REPAIRS
TOTAL CONTRACTUAL EXPENSE
TOTAL WELLNESS / HEALTH
TOTAL HEALTH & WELLNESS
TOTAL APPROPRIATIONS
(ADOPTED NOVEMBER 8, 2004)
R-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
9,378.00 15,000.00 7,500.00 7,500.00
rr
0.00
1,000.00
500.00
500.00
8,158.31
12,000.00
5,500.00
5,500.00
_1,219.69
2,000.00
1,500.00
1 500 00
9.378.00
15.000.00
7.500 00
7,500.00
9.378.00
15.000.00
7.500.00
7,500.00
- _ 9,378.00
15.000.00
7,500.00
7,500.00
9,378.00 15,000.00 7,500.00 7,500.00
rr
TOWN OF ITHACA
FISCAL BUDGET - RISK RETENTION FUND
FOR 2005
SCHEDULE 2-R
ESTIMATED REVENUES
USE OF MONEY AND PROPERTY
R2401 INTEREST & EARNINGS
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
R2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
INTERFUND TRANSFERS
R5031/A GENERAL FUND
R5031/8 GENERAL PART -TOWN FUND
R5031/DB HIGHWAY FUND
R5031/F WATER FUND
R5031/G SEWER FUND
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
R-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
673.78 500.00 300.00 300.00
673.78 500.00 300.00 300.00
228.00 0.00 0.00 0.00
228.00 0.00 0.00 0.00
2,000.00
2,000.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1,000.00
2.000.00
2.000.00
1.000 00
1,000.00
10.000.00
10.000.00
L000.00 00
5 000 00
10,901.78 10,500.00 5,300.00 5,300.00
-1.523.78 4.500.00 2.200 00 2,200.00
9,378.00 15,000.00 7,500.00 7,500.00
Town of Ithaca
Risk Retention Fund
Budgeted Expenditures
2005
$7,500
Hospital & Medical
Bills
7%
Small Claims
20%
Health & Wellness
Programs
73%
Town of Ithaca
Risk Retention Fund
Budgeted Revenues
2005
Funding from Sewer Fund
20%
Funding from Water Fund
20%
$7,500
Funding from General
T�wnwide Fund
20%
Funding from Highway
Part -Town Fund
20%
Funding from General
Part -Town Fund
20%
FIRE PROTECTION FUND
THE FIRE PROTECTION FUND
The Fire Protection Fund is a Special District fund. The Town of Ithaca does not have a
paid fire department nor a volunteer fire department. Fire protection is secured under
contractual arrangement with the fire departments of the Village of Cayuga Heights and
the City of Ithaca.
The Fire Protection Fund budget is categorized into the following major operations. (See
pie chart illustrations)
Contracted Fire Protection
The Village of Cayuga Heights Department
The City of Ithaca Fire Department
BUDGETARY ACCOUNTS
The Fire Protection Fund raises it's revenue by way of a tax levy. The tax rate is based
upon the assessed property valuations that are within the protected areas of the Town
excluding taxable property values that lie within the Village of Cayuga Heights.
These taxes are expended for the sole purpose of meeting contractual arrangements
entered into with The Village of Cayuga Heights and the City of Ithaca for providing fire
protection to the Ithaca Town residents. Like all other operating funds this fund is a self -
balancing fund. It is comprised of general ledger accounts where the Town's annual
financial plan, or budget is recorded. Consistent with management policy the annual
operating budget is monitored throughout the year. If necessary modifications to meet
changes in current community needs and or costs may be made. As in all other funds
modifications made to the fire protection budget require the approval and authorization of
the Town Board. These budgetary controls or management controls are an integral part of
the Town Board's authority and responsibility in keeping expenditures within the
limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - FIRE PROTECTION FUND
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1 -SF
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
LEGAL SERVICES
CONTRACTUAL EXPENSE
SF1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
SPECIAL ITEMS
SF1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
FIRE PROTECTION
CONTRACTUAL EXPENSE
SF3410.490 DISTRIBUTED 2% FIRE TAX CITY OF ITHACA
SF3410.491 ITHACA CITY FIRE PROTECTION CONTRACT
SF3410.492 V/CAYUGA HGTS FIRE PROTECTION CONTRACT
SF3410.493 DISTRIBUTED 2% FIRE TAX V/CAYUGA HGTS
TOTAL CONTRACTUAL EXPENSE
TOTAL FIRE PROTECTION
TOTAL PUBLIC SAFETY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.691.37 1.000.00 1.000.00 1,000.00
2.691.37 1.000.00 1,000:00 1,000.00
2.691.37 1.000.00 1.000 00 1,000.00
17.137.55 1.300.00 1,3M00 1,300.00
17.137.55 1.300.00 1,300.00 1 300 00
19.828.92 2.300.00 2,300.00 2 300 00
16,151.70 16,100.00 16,100.00 16,100.00
1,866,147.00 2,010,848.00 2,300,000.00 2,300,000.00
132,344.01 151,354.00 250,000.00 250,000.00
672.99 700.00 700.00 700.00
2.015.315.70 2.179.002.00 2,566.800.00 2 566 8$0 00
2.015.315.70 2.179.002.00 2,566,800.00 2 566 800 00
2.015.315.70 2.179.002.00 2.566 800 00 2,566,800.00
TOTAL APPROPRIATIONS 2,035,144.62 2,181,302.00 2,569,100.00 2,569,100.00
SF -1
rr
TOWN OF ITHACA
FISCAL BUDGET - FIRE PROTECTION FUND
FOR 2005
SCHEDULE 2 -SF
ESTIMATED REVENUES
REAL PROPERTY TAXES
SF1001 FIRE PROTECTION TAX
TOTAL REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
SF1081 IN LIEU OF TAXES
SF1085 ITHACA ELM -MAPLE HOUSING INC.
TOTAL REAL PROPERTY TAX ITEMS
USE OF MONEY AND PROPERTY
SF2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
STATE AID
SF3085 NYS 2% FIRE TAX FUNDS
TOTAL STATE AID
TOTAL REVENUES
APPROPRIATED FUND BALANCE
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.035.431.00 2.302,878.00 2,611,676.00 2 611 676 00
2,035,431.00 2.302.878.00 2.617 676 00 2,611,676.00
7,691.15 7,600.00 7,600.00 7,600.00
0.00 _ 0.00 8.734.00 8,734.00
7.691.15 7.600.00 16.334 00 16,334.00
18.760.76 9.000.00 9,000.00 9 000 00
18.760.76 9.000.00 9.000.00 9 000.00
16.824.69 16,800.00 16,800.00 16,800.00
16.824.69 16.800.00 16.800.00 16,800.00
2,078,707.60 2,336,278.00 2,653,810.00 2,653,810.00
-43.562.98 -154.976.00 -84,710.00 -84,710.00
TOTAL REVENUES & OTHER SOURCES 2,035,144.62 2,181,302.00 2,569,100.00 2,569,100.00
SF -2
Village of Cayuga
Heights
Fire Protection
Contract
7%
Village of Cayuga
Heights Distribution of
NYS Foreign Fire
Insurance Premiums
0.25%
Town of Ithaca
Fire Protection Fund
Budgeted Expenditures
2005
$2,569,100
City of Ithaca
Distribution of NYS
Foreign Fire
Insurance Premiums
0.75%
:ity of Ithaca
rotection Contract
92%
Town of Ithaca
Fire Protection Fund
Budgeted Revenues
2005
$2,569,100
Other Income
1% Fund Balance
Excess Funding
NYS Foreign Fire 6%
Insurance Premiums
1%
DRealty Taxes
95%
FOREST HOME LIGHT
DISTRICT FUND
THE LIGHTING FUNDS
There are nine (9) lighting districts located within the Ithaca Township. Each lighting
district fund is a Special District fund. These nine (9) districts perform a single function,
street or road lighting. An annual tax levy is the method used in financing operations for
each district In calculating the tax levy some districts use assessed valuations as the basis
for computing and other district use road footage or number of units. These applied
taxing formulas were determined at the time the District was established. Special districts
are accounted for essentially in the same prescribed manner as the General Townwide
Fund
The nine (9) lighting districts located within the Town of Ithaca are:
Forest Home Light District
Glenside Light District
Renwick Heights Light District
Eastwood Commons Light District
Clover Lane Light District
Winner's Circle Light District
Burleigh Light District
West Haven Light District
Coddington Road Light District
Each district budget is categorized into a single major operation. (See pie chart
illustrations)
Lighting Service
BUDGETARY ACCOUNTS
Individually, each lighting district raises revenue by way of a tax levy. These taxes are
expended for the sole purpose of meeting the monthly cost of operating street or road
lighting. Each operating fund is a self -balancing fund. Accounting records are comprised
of general ledger accounts where the Town's annual financial plan, or budget is recorded.
Consistent with management policy the annual operating budget is monitored throughout
the year. If necessary modifications to meet changes in current cost or community needs
may be made. As in all other funds modifications made to each lighting district budget
requires the approval and authorization of the Town Board. These budgetary controls or
management controls are an integral part of the Town Board's authority and
responsibility in keeping expenditures within the limitations of available appropriations
and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
2
Town of Ithaca
Lighting District Funds
Budgeted Expenditures
2005
$14,324
(All Utility Costs Payable To Advantage Energy, Inc.)
Coddington Road Light
West Haven Road Light
District
21%
Burleigh Drive Light
District
6%
District Forest Home Light District
12% 20%
Glenside Light District
7%
Renwick Heights Light
I \ District
r4
Winner's Circle Light Clover Lane Light District
District 2%
6%
8%
Eastwood Commons Light
District
18%
Town of Ithaca
Lighting District Funds
Budgeted Revenues
2005
$14,324
(Revenue Provided By Real Property Taxes)
Coddington Road Light
Distirct
12%
West Haven Light District
20%
Forest Home Light District
0%
V
Burleigh Drive Light /
District
5%
Winner's Circle Light
District
6%
I
Clover Lane Light District
2%
Glenside Light District
7%
ienwick Heights Light
District
9%
:ommons Light
_.strict
19%
TOWN OF ITHACA
FISCAL BUDGET - FOREST HOME LIGHT DIST
FOR 2005
SCHEDULE 1-SL1
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL1-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.126.79 2.829.00 21500.00 2 500 00
2.126.79 2.829.00 2.500 00 2,500.00
2.126.79 2.829.00 2,500.00 2 500 00
2.126.79 2.829.00 2.500 00 2,500.00
TOTAL APPROPRIATIONS 2,126.79 2,829.00 2,500.00 2,500.00
SL1-1
z�
TOWN OF ITHACA
FISCAL BUDGET - FOREST HOME LIGHT DIST
FOR 2005
SCHEDULE 2-SL1
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL1-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL1-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL1-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
SL1-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2,300.00 2.829.00 3,195.00 3 195 00
2.300.00 2.829.00 3,195.00 3 195 00
14.30 0.00 0.00 0.00
14.30 0.00 0.00 0.00
10.41 0.00 0.00 0.00
10.41 0.00 0.00 0.00
2,324.71 2,829.00 3,195.00 3,195.00
-197.92 0.00 -695.00 -695.00
2,126.79 2,829.00 2,500.00 2,500.00
GLENSIDE LIGHT DISTRICT
FUND
TOWN OF ITHACA
FISCAL BUDGET - GLENSIDE LIGHT DIST
FOR 2005
SCHEDULE 1-SL2
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL2-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
TOTAL APPROPRIATIONS
(ADOPTED NOVEMBER 8, 2004)
747.11
ACTUAL
RECOMMENDED
ADOPTED
ACTUAL
BUDGET
BUDGET
BUDGET
2003
10/31/04
2005
2005
747.11
994.00
994.00
994.00
747.11
994.00
994.00
994.00
747.11
994.00
994.00
994.00
747.11
994.00
994.00
994.00
SL2-1
747.11 994.00 994.00 994.00
TOWN OF ITHACA
FISCAL BUDGET - GLENSIDE LIGHT DIST
FOR 2005
SCHEDULE 2-SL2
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL2-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL2-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL2-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
825.00 994.00 1.121.00 1,12%00
825.00 994.00 1.121.00 1,121.00
6.77 0.00 0.00 0.00
6.77 0.00 0.00 0.00
12.90 0.00 0.00 0.00
12.90 0.00 0.00 0.00
844.67
994.00
1,121.00
1,121.00
-97.56
0.00
-127.00
-127.00
747.11
994.00
994.00
994.00
SL2-2
rr
RENWICK HEIGHTS LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - RENWICK HGTS LIGHT DIST
FOR 2005
SCHEDULE 1 -Sl -3
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL3-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
1.044.27 1.203.00 1 203 00 1,203.00
1.044.27 1.203.00 1.203 00 1-203.00
1.044.27 1.203.00 1.203 00 1,203.00
1.044.27 1.203.00 1.203 00 1,203.00
TOTAL APPROPRIATIONS 1,044.27 1,203.00 1,203.00 1,203.00
SL3-1
TOWN OF ITHACA
FISCAL BUDGET - RENWICK HGTS LIGHT DIST
FOR 2005
SCHEDULE 2-SL3
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL3-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL3-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL3-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES _
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
1.200.00 1.203.00 1,521.00 1 521 00
1.200.00 1.203.00 1,521.00 1 521 00
14.67 0.00 0.00 0.00
14.67 0.00 0.00 0.00
17.19 0.00 0.00 0.00
17.19 0.00 0.00 0.00
1,231.86 1,203.00 1,521.00 1,521.00
-187.59 0.00 -318.00 318 00
1,044.27 1,203.00 1,203.00 1,203.00
SL3-2 a�
ACTUAL
RECOMMENDED
ADOPTED
ACTUAL
BUDGET
BUDGET
BUDGET
2003
10/31/04
2005
2005
1.200.00 1.203.00 1,521.00 1 521 00
1.200.00 1.203.00 1,521.00 1 521 00
14.67 0.00 0.00 0.00
14.67 0.00 0.00 0.00
17.19 0.00 0.00 0.00
17.19 0.00 0.00 0.00
1,231.86 1,203.00 1,521.00 1,521.00
-187.59 0.00 -318.00 318 00
1,044.27 1,203.00 1,203.00 1,203.00
SL3-2 a�
EASTWOOD COMMONS LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST
FOR 2005
SCHEDULE 1-SL4
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL4-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.154.80
2.571.00
2.571.00
2,571.00
2.154.80
2.571.00
2.571 00
2,571.00
2.154.80
2.571.00
2.577 00
2,571.00
2.154.80
2.571.00
2,571.00
2 571 00
TOTAL APPROPRIATIONS 2,154.80 2,571.00 2,571.00 2,571.00
SL4-1
r'
TOWN OF ITHACA
FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST
FOR 2005
SCHEDULE 2-SL4
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL4-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL4-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL4-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2,300.00 2.571.00 3.096.00 3,096.00
2.300.00 2,571.00 3.096.00 3,096.00
19.58 - 0.00 0.00 0.00
19.58 0.00 0.00 0.00
23.50 0.00 0.00 0.00
23.50 0.00 0.00 0.00
2,343.08
2,571.00
3,096.00
3,096.00
-188.28
0.00
-525.00
-525.00 -
2,154.80
2,571.00
2,571.00
2,571.00
SL4-2
CLOVER LANE LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - CLOVER LANE LIGHT DIST
FOR 2005
SCHEDULE 1-SL5
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
Sl5-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
248.21
287.00
287.00
287.00
248.21
287.00
287.00
287.00
248.21
287.00
287.00
287.00
248.21
287.00
287.00
287.00
TOTAL APPROPRIATIONS 248.21 287.00 287.00 287.00
SL5-1
TOWN OF ITHACA
FISCAL BUDGET - CLOVER LANE LIGHT DIST
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
TOTAL REVENUES
268.60
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-SL5
ACTUAL
BUDGET
BUDGET
BUDGET
ESTIMATED REVENUES
_ 2003
10/31/04
2005
2005
REAL PROPERTY TAXES
SL5-1001 REAL PROPERTY TAXES
265.00
287.00
317.00
317.00
TOTAL REAL PROPERTY TAXES
265.00
287.00
317.00
317.00
USE OF MONEY AND PROPERTY
SL5-2401 INTEREST
3.60
0.00
0.00
0.00
TOTAL USE OF MONEY AND PROPERTY
3.60
0.00
0.00
0.00
TOTAL REVENUES
268.60
287.00
317.00
317.00
APPROPRIATED FUND BALANCE
-20.39
0.00
-30.00
-30.00
TOTAL REVENUES & OTHER SOURCES
248.21
287.00
287.00
287.00
SL5-2
r-
WINNER'S CIRCLE LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST
FOR 2005
SCHEDULE 1-SL6
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL6-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
729.57
893.00
893.00
893.00
729.57
893.00
893.00
893.00
729.57
893.00
893.00
893.00
729.57
893.00
893.00
893.00
TOTAL APPROPRIATIONS 729.57 893.00 893.00 893.00
SL6-1
rr
TOWN OF ITHACA
FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST
FOR 2005
SCHEDULE 2-SL6
REAL PROPERTY TAXES
SL6-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL6-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL6-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
775.00 893.00 962.00 962.00
775.00 893.00 962.00 962.00
6.73 0.00 0.00 0.00
6.73 0.00 0.00 0.00
4.45 0.00 0.00 0.00
4.45 0.00 0.00 0.00
786.18
893.00
962.00
962.00
-56.61
0.00
-69.00
-69.00
729.57
893.00
893.00
893.00
SL6-2
BURLEIGH DRIVE LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST
FOR 2005
SCHEDULE 1-SL7
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SI7-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
702.01
825.00
825.00
825.00
702.01
825.00
825.00
825.00
702.01
825.00
825.00
825.00
702.01
825.00
825.00
825.00
TOTAL APPROPRIATIONS 702.01 825.00 825.00 825.00
SL7-1
SCHEDULE 2-SL7
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL7-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL7-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOWN OF ITHACA
FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
825.00 825.00 825.00 825.00
825.00 825.00 825.00 825.00
10.93 0.00 0.00 0.00
10.93 0.00 0.00 0.00
835.93 825.00 825.00 825.00
-133.92 0.00 0.00 0.00
TOTAL REVENUES & OTHER SOURCES 702.01 825.00 825.00 825.00
SL7-2
rr
WEST HAVEN ROAD LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST
FOR 2005
SCHEDULE 1-SL8
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL8-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
_ 2,853.33
3.103.00
3.176.00
3,176.00
2,853.33
3.103.00
3.176.00
3,176.00
2.853.33
3-103.00
3.176.00
3.176.00
2.853.33
3.103.00
3.176.00
3.176 00
TOTAL APPROPRIATIONS 2,853.33 3,103.00 3,176.00 3,176.00
SL8-1
22
TOWN OF ITHACA
FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST
FOR 2005
SCHEDULE 2-SL8
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL8-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL8-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL8-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
3.100.00 3.103.00 3.176.00 3,176.00
3.100.00 3.103.00 3.176.00 3,176.00
26.18 0.00 0.00 0.00
26.18 0.00 0.00 0.00
41.27 0.00 0.00 0.00
41.27 0.00 0.00 0.00
3,167.45
3,103.00
3,176.00
3,176.00
-314.12
0.00
0.00
0.00
2,853.33
3,103.00
3,176.00
3,176.00
SL8-2
rr
CODDINGTON ROAD LIGHT
DISTRICT FUND
TOWN OF ITHACA
FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1-SL9
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL9-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
1,685.40
1.800.00
1-875.00
1,875.00
1-685.40
1.800.00
1.875.00
1,875.00
1,685.40
1.800.00
1.875.00
1,875.00
1.685.40
1.800.00
1.875.00
1,875.00
SL9-1
1,685.40 1,800.00 1,875.00 1,875.00
TOWN OF ITHACA
FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST
FOR 2005
SCHEDULE 2-SL9
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL9-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL9-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SL9-2701 REFUND PRIOR YEARS EXPENSES
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2004)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
1,800.00 1.800.00 1.875.00 1,875.00
11800.00 1.800.00 1.875.00 1-875.00
16.95 0.00 0.00 0.00
16.95 0.00 0.00 0.00
24.01 0.00 0.00 0.00
24.01 0.00 0.00 0.00
1,840.96
1,800.00
1,875.00
1,875.00
-155.56
0.00
0.00
0.00 "
1,685.40
1,800.00
1,875.00
1,875.00
SL9-2
DEBT SERVICE FUND
THE DEBT SERVICE FUND
The Debt Service Fund is provided to account for the accumulation of inter -fund
resources (cash appropriated and transferred from the General Townwide Fund, and the
Water & Sewer Funds) expended exclusively for the payment of principal and interest on
long-term debt (municipal bonds) obligations and capital costs. Presently, the Town of
Ithaca uses this resource to pay down principal and interest on outstanding long-term
serial bonds. The basis of accounting and recording of financial resources and
expenditures is the same as for the General Townwide Fund.
The Debt Service Fund budget is categorized into the following major operations. (See
pie chart illustrations)
General Townwide Public Works Facility Serial Bond Obligation
Water and Sewer General Improvement Serial Bond Obligations
BUDGETARY ACCOUNTS
The Debt Service Fund has a limited number of inter -fund revenue resources.
Expenditures are specifically charged for each bond or note outstanding. As in the
General Townwide Fund both revenue and expense account ledgers are maintained to
record the Town's annual financial plan, or budget. Throughout the year the annual
operating budget is monitored and may be subsequently modified to meet changes in the
event new debt obligations are incurred. Modifications made to the budget require the
approval and authorization of the Town Board. These budgetary controls or management
controls are an integral part of the Town Board's authority and responsibility in keeping
expenditures within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and —
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - DEBT SERVICE
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 1-V
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
FISCAL AGENT FEES
CONTRACTUAL EXPENSE
V1380.400 JP MORGAN CHASE BANK
TOTAL CONTRACTUAL EXPENSE
TOTAL FISCAL AGENT FEES
TOTAL GENERAL GOVERNMENT SUPPORT
DEBT SERVICE (SERIAL BONDS)
$1,967.000 WATER & SEWER IMP /1976 6.00%
PRINCIPAL
V9710.601 $158,000 SNYDER HILL RD WATER
TOTAL PRINCIPAL
INTEREST
V9710.701 $158,000 SNYDER HILL RD WATER
TOTAL INTEREST
TOTAL $1,967,000 WATER & SEWER IMP /1976 6.00%
$400.000 BAN PUBLIC WORKS 2003 1.95%,
PRINCIPAL
V9720.601 $400,000 BAN PUBLIC WORKS FACILITY
TOTAL PRINCIPAL
INTEREST
V9720.701 $400,000 BAN PUBLIC WORKS FACILITY
TOTAL INTEREST
TOTAL $400,000 BAN PUBLIC WORKS 2003 1.95%
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.229.06 3.400.00 4.400.00 4,400.00
2.229.06 3.400.00 4.400 00 4,400.00
2,229.06 3.400.00 4,400.00 4 400 00
2.229.06 3.400.00 4.400.00 4,400.00
5,000.00 0.00 0.00 0.00
5.000.00 0.00 0.00 0.00
150.00 0.00 0.00 0.00
150.00 0.00 0.00 0.00
5.150.00 0.00 0.00 0.00
0.00 80.000.00 80.000.00 80,000.00
0.00 80.000.00 80.000.00 80,000.00
0.00 27.300.00 4.128.00 4,128.00
0_.00 27.300.00 4.128.00 4,128.00
0.00 107.300.00 84.128.00 84,128.00
$2.830.000
PUBLIC IMP / 1986 6.80%
PRINCIPAL
V9730.601
$550,000 WATER IMPROVEMENTS 1984
30,000.00
30,000.00
28,500.00
28,500.00
V9730.602
$2,100,000 WASTE WATER TREATMENT PLANT
110,000.00
110,000.00
111,000.00
111,000.00
V9730.603
$180,000 SEWER IMPROVEMENT PORTION
10,000.00
10.000.00
10,500.00
10,500.00
TOTAL PRINCIPAL
150,000.00
150.000.00
150.000.00
150,000.00
INTEREST
V9730.701 $550,000 WATER IMPROVEMENTS 1984
V-1
7,140.00 4,845.00 2,907.00 2,907.00
TOWN OF ITHACA FISCAL BUDGET
18,870.00
11,322.00
11,322.00
SCHEDULE 1-V
ACTUAL
RECOMMENDED
ADOPTED
APPROPRIATIONS
ACTUAL BUDGET
BUDGET
BUDGET
ADOPTED 11/08/04
2003 2004
2005
2005
V9730.702 $2,100,000 WASTE WATER TREATMENT PLANT
V9730.703 $180,000 SEWER IMPROVEMENT PORTION
TOTAL INTEREST
TOTAL $2,830,000 PUBLIC IMP / 1986 6.80%
$2.580,000 PUBLIC IMP / 1989 7.30%
PRINCIPAL
V9740.601 $479,000 1987 WATER IMP / 1ST SERIES
V9740.602 $500,000 1987 WATER IMP / 2ND SERIES
V9740.603 $143,982 OLD SOUTH HILL WATER / 1ST AUTH
V9740.604 $112,018 OLD SOUTH HILL WATER / 2ND AUTH
V9740.605 $11,000 CODDINGTON RD SEWER
V9740.606 $384,000 1987 SEWER IMP / IST SERIES
V9740.607 $950,000 1987 SEWER IMP / 2ND SERIES
TOTAL PRINCIPAL
INTEREST
V9740.701 $479,000 1987 WATER IMP / IST SERIES
V9740.702 $500,000 1987 WATER IMP / 2ND SERIES
V9740.703 $143,982 OLD SOUTH HILL WATER / IST AUTH
V9740.704 $112,018 OLD SOUTH HILL WATER / 2ND AUTH
V9740.705 $11,000 CODDINGTON RD SEWER
V9740.706 $384,000 1987 SEWER IMP / IST SERIES
V9740.707 $950,000 1987 SEWER IMP / 2ND SERIES
TOTAL INTEREST
TOTAL $2,580,000 PUBLIC IMP / 1989 7.30%
$4,465.000 PUBLIC IMP BOND / 1991 6.625%
PRINCIPAL
V9750.601 $2,337,000 TWN WATER BENEFITTED AREA
V9750.602 $2,128,000 TWN SEWER BENEFITTED AREA
TOTAL PRINCIPAL
INTEREST
V9750.701 $2,337,000 TWN WATER BENEFITTED AREA
V9750.702 $2,128,000 TWN SEWER BENEFITTED AREA
TOTAL INTEREST
TOTAL $4,465,000 PUBLIC IMP BOND / 1991 6.625%
$1,000,000 PUB WORKS FACILITY 2003 3.95%
PRINCIPAL
V9760.601 $1,000,000 PUBLIC WORKS FACILITY
TOTAL PRINCIPAL
INTEREST
V9760.701 $1,000,000 PUBLIC WORKS FACILITY
TOTAL INTEREST
TOTAL $1,000,000 PUB WORKS FACILITY 2003 3.95%
26,180,00
18,870.00
11,322.00
11,322.00
2,380.00
1.785.00
1,071.00
1,071.00
35,700.00
25.500.00
15,300.00
15,300.00
185,700.00 175.500.00 165,300.00 165,300.00
24,915.00
28,500.00
24,915.00
24,915.00
25,000.00
28,500.00
30,000.00
30,000.00
7,578.00
9,000.00
7,578.00
7,578.00
5,907.00
6,000.00
5,907.00
5,907.00
600.00
1,500.00
600.00
600.00
24,000.00
21,000.00
24,000.00
24,000.00
52,000.00
55.500.00
57.000..00
57,000.00
140.000.00
150.000.00
150.000.00
150,000.00
10,004.00
9,362.00
7,282.00
7,282.00
11,863.00
9,362.00
7,282.00
7,282.00
3,043.00
2,957.00
2,300.00
2,300.00
2,372.00
1,971.00
1,533.00
1,533.00
239.00
493.00
383.00
383.00
9,636.00
6,899.00
5,365.00
5,365.00
22,703.00
18.232.00
14,180.00
14,180.00
59,860.00
49.276.00
38.325.00
38,325.00
199.860.00 199.276.00 188.325.00 188,325.00
130,000.00
130,000.00
130,000.00
130,000.00
120.000.00
120.000.00
120.000.00
120,000.00
250.000.00
250.000.00
250.000.00
250,000.00
34,938.00
_ 0.00
77,513.00 68,900.00 60,288.00 60,288.00
71,549.53 63.600.00 55 650.00 55,650.00
149,062.53 132.500.00 115 938.00 115,938.00
399,062.53 382.500.00 365 938.00 365,938.00
0.00 76.000.00 71.000.00 71,000.00
0.00 76,000.00 71.000.00 71,000.00
0.00
39.500.00
34.938.00
34,938.00
0.00
39.500.00
34.938
00
34,938.00
_ 0.00
115.500.00
105.938.00
105,938.00
V-2
TOWN OF ITHACA FISCAL BUDGET
19.400.00
84.000.00
37.520.00
SCHEDULE 1-V
ACTUAL
RECOMMENDED
ADOPTED
APPROPRIATIONS
ACTUAL BUDGET
BUDGET
BUDGET
ADOPTED 11/08/04
2003 2004
2005
2005
$1.000.000 BOSTWICK WTR IMP 2004 3.88%
PRINCIPAL
V9770.601 $1,000,000 BOSTWICK WTR IMP 2004 3.88% 0.00 0.00 66.000.00 66.000.00
TOTAL PRINCIPAL 0.00 0.00 66.000.00 66 000.00
INTEREST
V9770.701 $1,000,000 BOSTWICK WTR IMP 2004 3.88%
TOTAL INTEREST
TOTAL $1,000,000 BOSTWICK WTR IMP 2004 3.88%
$2,000.000 PUBLIC IMP (SERIAL) BD
PRINCIPAL
V9780.601 $2,000,000 PUB IMP BD 2004 4.346%
TOTAL PRINCIPAL
INTEREST
V9780.701 $2,000,000 PUB IMP BD 2004 4.346%
TOTAL INTEREST
TOTAL $2,000,000 PUBLIC IMP (SERIAL) BD
TOTAL DEBT SERVICE (SERIAL BONDS)
TOTAL APPROPRIATIONS
V-3
0.00
19.400.00
84.000.00
37.520.00
84.000.00
37,520.00
0.00
0.00
19.400.00
37,520.00
37,520.00
0.00
37.081.60
184,000.00
0.00
19.400.00
103,520.00
103,520.00
0.00 37,081.60 100,000.00 100.000.00
0.00 37.081.60 100,000.00 100.000.00
_ 0.00
0.00
84.000.00
84.000.00
0.00
0.00
84.000.00
84.000.00
0.00
37.081.60
184,000.00
184.000.00
789.772.53
1.036,557.60
1.197.149.00
1,197.149.00
792,001.59 1,039,957.60 1,201,549.00 1,201,549.00
TOWN OF ITHACA
FISCAL BUDGET - DEBT SERVICE
FOR 2005
(ADOPTED NOVEMBER 8, 2004)
SCHEDULE 2-V
ESTIMATED REVENUES
USE OF MONEY AND PROPERTY
V2401 INTEREST & EARNINGS
TOTAL USE OF MONEY AND PROPERTY
INTERFUND TRANSFERS
V5031/A INTERFUND TRANSFER - GENERAL FUND
V5031/F INTERFUND TRANSFER - WATER
V5031/G INTERFUND TRANSFER - SEWER
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2003 10/31/04 2005 2005
2.442.07 1.800.00 1.300 00 1,300.00
2.442.07 1.800.00 1.300 00 1,300.00
0.00
222,800.00
190,771.00
190,771.00
341,396.00
387,853.60
316,173.00
316,173.00
448.376.00
429.305.00
407.085 00
407,085.00
789.772.00
1.039.958.60
914,029.00
914,029.00
792,214.07 1,041,758.60 915,329.00 915,329.00
-212.48 -1,801.00 286.220.00 286,220.00
TOTAL REVENUES & OTHER SOURCES 792,001.59 1,039,957.60 1,201,549.00 1,201,549.00
V-4
Town of Ithaca
Debt Service Fund
Budgeted Expenditures
2005
$1,201,549
Public Water Improvement
Gen'I Obligation (Serial)
Bonds Payable To Public Works Facility Gen'I
Depository Trust Company Obligation (Serial) Bond
9% Payable To Tompkins
Trust Company
16%
Public Sewer Improvement
Gen'I Obligation (Serial)
Bonds Payable To JP
Morgan Chase
24%
Public Water Improvement
Public Water Improvement " Gen'] Obligation (Serial)
Gen'I Obligation (Serial) Bonds Payable To JP
Bonds Payable To Morgan Chase
Tompkins Trust Company 42%
9%
Funds From Reserved
Debt Obligation Cash
24%
Town of Ithaca
Debt Service Fund
Budgeted Revenues
2005
$1,201,549
Funds Transferred From
General Tawnwide Fund
Funds Transferred From
Sewer Fund
34%
Transferred From
Water Fund
26%
SCHEDULE OF LONG TERM
DEBT
DEBT LIMIT
What is debt limit? Debt limit is the maximum amount of gross or net debt that a
government entity (E.g. County, City, Town, Village, School District) which is legally
permitted.
LMITATIONS ON LOCAL INDEBTEDNESS
The Town of Ithaca, like other government entities within New York State, is restricted
by the New York State Constitution, Article VIII, Section 2 on the manner of creating
and paying local indebtedness. The Town can only create debt for "Town" purposes. The
outstanding payback period for indebtedness is restricted to the period of usefulness. As
the issuer of debt (borrower) the Town is required to pledge in full faith and credit for the
payments of principal and interest to the bondholder (investor).
As required under the New York State Constitution, the Town of Ithaca cannot create
debt in excess of 7% of the five (5) year average full valuation of taxable property.
When adopting the 2004 the Town of Ithaca meets the 7% indebtedness requirement and
has not exhausted its borrowing abilities.
1
TOWN OF ITHACA
CONSTITUTIONAL DEBT LIMIT
The following was prepared as of November 8, 2004, at which time the Ithaca Town
Board adopted the 2005 Town Budget, pursuant to Title 8, Article II of the Local
Finance Law.
DEBT LIMIT
Taxable Real Property:
12/31/00
$720,212,772
12/31/01
735,563,251
12/31/02
745,064,483
12/31/03
774,198,562
12/31/04
937,022,814
Total for 2000 — 2003 $ 7,214,123,764
Average Five (5) Year Full Valuation $ 1,442,824,752
Permitted Percentage of the "Average Full Valuation" 7%
Town of Ithaca Debt Limit (1) $ 100,997,732
(1) $100,997,732 represents the maximum amount of gross or net debt that the Town
of Ithaca can issue and have outstanding allowable under the New York State
Constitution, Article VIII, Section 2.
TOTAL NET INDEBTEDNESS
Borrowings Outstanding @12/31/04 $ 7,094,000
Total Inclusions (2) $ 7,094,000
Less total exclusions: (2)
Water & Sewer Indebtedness (5,774,000)
Total Net Indebtedness $ 1,320,000
(2) This amount does not include the Town's share of a small borrowing by the City
of Ithaca for their retirement purposes of the Ithaca Area Waste Water Treatment
Facility.
NET -CONTRACTING MARGIN
Debt limit $ 100,997,732
Less: Total Net Indebtedness 1,320,000
Net Debt -Contracting Margin $ 99,677,732
PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED
"Total Net Indebtedness" divided by "Debt Limit'
TOWN OF ITHACA
WATER AND SEWER FUNDS
SUMMARYOF LONG TERM DEBT OUTSTANDING
PRINCIPAL AND INTEREST
ISSUE
ORIGINAL
DEBT
INT
RATE
MATURITY
DATE
DEBT
OUTSTANDING
DEBT
ISSUED
175,500
$
165,300
$ 155,100
$
-
$ -
$ -
$
DEBT
$ -
ISSUED
9/1/08
97,645
01/01/2004
2004
2004
2005
2006
2007
2008
2009
2010
2011
OUTSTANDING
-
-
-
-
7/26/11
164,450
2,596,250
147,225
-
-
382,500
3.880%
365,938
2012 - 2024
CONSOLIDATED
1986 Public Imp SERIAL
1989 Public Imp SERIAL
1991 Public Imp SERIAL
2003 Public Imp SERIAL
2003 Public Works Facility BAN
2004 Bostwick Rd Water Tank & Transmission Main SERIAL
2004 Public Improvement SERIAL
TOTAL
$ 4,934,260 6.800%
2,580,000 7.300%
7,767,231 6.625
1,308,409 3.950%
410,320 1.950
1,311,370 3.880%
2,912,750 4.346%
$ 21,224,340
GENERAL TOWNWIDE FUND
§
2004 Public Works Facility SERIAL -100
2003 Public Works Facility BAN - 100
TOTAL § 1,718,729
1,308,409 3.95%
410,320 1.950
1986 Public Imp SERIAL -19
1989 Public Imp SERIAL - 49%
1991 Public Imp SERIAL - 52
2004 Bostwick Rd Water Tank & Transmission Main SERIAL - 100
2004 Public Improvement SERIAL - 100
TOTAL
SEWER FUND
1986 Public Imp SERIAL - 81
1989 Public Imp SERIAL - 51
1991 Public Imp SERIAL -48%
TOTAL
TOTAL DEBT
5/15/06
$
495,900
$
-
$
175,500
$
165,300
$ 155,100
$
-
$ -
$ -
$
-
$ -
$ -
9/1/08
97,645
886,875
86,914
-
76,182
199,276
-
188,325
177,375
4,038,960
166,425
155,474
-
-
-
-
7/26/11
164,450
2,596,250
147,225
-
-
382,500
3.880%
365,938
349,375
1,311,370
332,813
316,250
299,688
98,398
283,125
266,562
-
12/29/17
619,187
1,308,409
4.346%
-
138,672
43,063
105,938
103,313
175,500
100,613
97,915
95,217
158,500
92,519
89,821
484,401
1/8/04
1,878,840 $
410,320
392,353 $
-
578,767 $
80,000
507,719 $
84,128
83,096
386,209 $
82,064
81,032
-
-
-
-
2/12/19
-
1,311,370
19,400
103,520
100,959
98,398
95,837
93,276
91,696
89,097
619,187
5/15/24
2,912,750
43,063
184,000
179,750
175,500
171,250
167,000
162,750
158,500
1,670,937
$
5,697,754
$
4,224,120
$
1,038,411
$
1,197,148
$ 1,148,968
$
955,813
$ 917,758
$ 655,181
$
630,090
$ 603,980
$ 2,774,525
12/29/17
$
1,308,409
$
-
$
138,672
$
105,938
$ 103,313
$
100,613
$ 97,915
$ 95,217
$
92,519
$ 89,821
$ 484,401
1/8/04
410,320
-
80,000
84,128
83,096
82,064
81,032
-
-
-
-
$
1,718,729
$
-
$
218,672
$
190,066
$ 186,409
$
182,677
$ 178,947
$ 95,217
$
92,519
$ 89,821
$ 484,401
937,509
6.800%
5/15/06 $
94,221
$
33,345 $
31,407 $
29,469 $
. $
- $
- $
- $
- $
-
1,264,200
7.300%
9/1/08
434,569
$ 9,040,822 $
97,645
92,279
86,914
81,548
76,182
-
-
-
-
4,038,960
6.625%
7/26/11
1,350,050
198,900
190,288
181,675
173,063
164,450
155,838
147,225
138,612
-
1,311,370
3.880%
2/12/19
-
1,311,370
19,400
103,520
100,959
98,398
95,837
93,276
91,696
89,097
619,187
2,912,750
4.346%
5/15/24
2,912,750
43,063
184,000
179,750
175,500
171,250
167,000
162,750
158,500
1,670,937
$ 10,464,789
$
1,878,840 $
4,224,120 $
392,353 $
601,493 $
578,767 $
528,509 $
507,719 $
416,114 $
401,671 $
386,209 $
2,290,124
3,996,751 6.800% 05/15/06 $
401,679 $
- $ 142,155 $
133,893 $
125,631 $
- $ - $ - $ - $ - $ -
1,315,800 7.300% 09/01108
452,306
- 101,631
96,046
90,461
84,877 79,292 - - - -
3,728,271 6.625% 07/26/11
1,246,200
- 183,600
175,650
167,700
159,750 151,800 143,850 135,900 127,950 -
$ 9,040,822 $
2,100,185 $
- $ 427,386 $
405,589 $
383,792 $
244,627 $ 231,092 $ 143,850 $ 135,900 $ 127,950 $
J "ital
Improvement
Pla
T
CAPITAL IMPROVEMENT PROGRAMMING
The Town of Ithaca implemented capital programming and budgeting beginning 2001.
The objective and purpose of the Town's Capital Improvement Program is for providing
timely fiscal planning of those capital expenditures to be incurred each year over a fixed
period of years to meet capital needs. The Town's Capital Improvement Program (CIP)
addresses each project or other contemplated expenditure in which the Town is to have a
part and the full resources estimated to be available to finance the projected expenditure.
Separate Capital Project Funds are established for individual projects once the project is
legally authorized by the Town Board. The self -balancing Capital Project Fund accounts
for financial resources used in the acquisition, renovation, construction of any major
facility.
As outlined within the capital plan, projects may generate financing resources from one
or in combination of the following sources:
Local Sources (e.g. budgeted appropriations of fund balance, real property taxes)
State Sources (e.g. NYS Emergency Aid)
Federal Sources (e.g. FEMA)
Obligations (e.g. bond anticipation notes, statutory installment bonds,
long-term serial bonds)
Special Assessments (e.g. beautification or benefit tax)
BUDGETARY ACCOUNTIBILITY
Estimates for current capital expenditures and financing resources are outlined and set
forth in the Town's annual operating budget. Once the annual budget is adopted, it
provides the authority for the capital outlay of capital expenditures as outlined in the
capital budget. Consistent with management policy the annual operating budget is
monitored throughout the year. If necessary modifications to meet changes in current cost
or community needs may be made. As in all other funds modifications made to each
lighting district budget requires the approval and authorization of the Town Board. These
budgetary controls or management controls are an integral part of the Town Board's
authority and responsibility in keeping expenditures within the limitations of available
appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2005-2009
SUMMARY OF CAPITAL EXPENDITURES AND REVENUE RESOURCES
EXPENDITURE CATEGORY
2004 1
1005
1 2006
1 3007 1
2008 1
2008
TOTAL
Cash Reserve For Ranks & Open Space Preservation
S 60,000 $
50,000
$ 80,000
$ 90,000 $
100,000 $
100,000 S
480,000
Parc Development& Construction
3]4,2]0
160,000
175,000
370,000
620,000
-
1,699,270
Highway Infrastructures
247,000
245,000
255,000
235,000
138,000
265,000
1,385,000
Storm Water Management
125,000
-
-
-
-
-
125,000
Water Systems Infrastructures
515,950
220,000
520,000
60,000
-
-
1,315,950
Sewer Systems Infrastructures
33,000
833,000
363,000
383,000
350,000
350,000
2,332,000
TOTAL CAPITAL EXPENDITURES
$ 1,355,220 $1,508,000
$ 1,413,000
$ 1,138,000 $1,208,000
$
715,000..$..7,337,220
RESOURCES
2004 1 2005 1 2006 1 2007 1 2008 1 2009 1 TOTAL
FEDERAL & STATE GRANTS
Wm. & Hannah Pew Bike Trail
ButtOrmilk Falls Trail
CURRENT OPERATING REVENUE
Parks and Open Space Preservation Reserve
E King Rd/Hallberg Park & Chase Pd Trail
Woolf Lane Park & Poyer Trail
Buftermilk Falls Trail
Saponi Meadows Park
NOTE and BOND BORROWING
Saponi Meadows Park
Tutelo Park
SUBTOTAL
GENERAL PART TOWN FUND
FUNDS TRANSFERRED FROM HIGHWAY
Sta rn Water Night - Ewing Stream Bank Erosion
SUBTOTAL
CURRENT OPERATING REVENUE
Snyder Hill Road Reconstruction
Caldwell Road
Communications System Upgrade
Forest Home Drive Reconstruction
Salem Drive
Morel Street
Branvood Drive
Road Maintenance, Repaving & Reconstruction
(Appendix A)
SUBTOTAL
$ 199,270 $ - $ - $ - $ - $
- - - - 530,000
60,000 50,000 80,000 90,000 100,000 100,000
- - 10,000 90,000 - -
10,000 85,000 - - -
- - 70,000 80,000 - -
- - 10,000 - - -
200,000 90,000
175,000 150,000
$ 199,270
530,000
480,000
100,000
85,000
150,000
10,000
290,000
325,000
$ 125,000 $ - $ - S - $ - $ - $ 125,000
$ 125.000 $ - $ - $ - $ $ 125.000
$ - $ - $ - $ 200,000 $ - $ - $ 200,000
150,000 - - - - - 150,000
27,000 - - - - - 27,000
- $ - - - - 200,000 200,000
95,000 - - - - 95,000
- 90,000 - - - 90,000
- 55,000 - - - 55,000
70,000 150,000 110,000 35,000 138,000 65,000 568,000
$ 247,000 $ 245,000 $ 255,000 $ 235,000 $ 138,000 $ 265,000 $ 1,385,000
Page 1
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2005-2009
SUMMARY OF CAPITAL EXPENDITURES AND REVENUE RESOURCES
RESOURCE
2004 1
2005 1 -2-00-6--r 2007 1 2008
1 2009 TOTAL
WATERFUND
CURRENT OPERATING REVENUE
South Hill Water Transmission Main phase 2
$ 455,950 $
- $ - $ - $
- $ - $ 455,950
Hanchaw Road Water Main Improvement
10,000
20,000 470,000 -
- - 500,000
Hungerford Hill Water Tank Improvement
-
100,000 - -
- - 100,000
Th mansburg Road Water Tank Improvement
-
100,000 - -
- - 100,000
Line, Pump 8 Tank Maintenance, Repairs 8 Reconst
50,000
- 50,000 80,000
- - 180,000
(Appendix B)
-
SUBTOTAL $ 515,950 $ 220,000 $ 520,000 $ 50,000 $
SEWER FUND
CURRENT OPERATING REVENUE
Line, Pump 8 Tank Maintenance, Repairs 8 Reconst $
(Appendix B)
NOTES and BOND BORROWING
Ithaca Area Wastewater Plant Phosphorus Removal
FUND BALANCE
Jointly Owned Interceptors (City 8 Town)
Ithaca Area Wastewater Plant"SJS' Capital Prole0ls
33,000 $ 33,000 $ 33,000 $ 33,000 $
200,000
$ - $ 1,315,950
$ - $ 132,000
200,000
500,000 250,000 250,000 250,000 250,000 1,500,000
100,000 100,000 100,000 100,000 100,000 500,000
SUBTOTAL $ 33,000 $ 833,000 $ 383,000 $ 383,000 $ 350,000 $ 350,000 $ 2,332,000
TOTAL CAPITAL RESOURCES $ 1,355,220 $1,508,000 $1413000 $1,138000 $1208,000 $ 715,000 $ 7,337,220
Page 2
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2005-2009
BY
PROJECT
PROJECT
2004
2005
2006
1 2007
1 2008 1
2009
1 TOTAL
COMMUNITY PARKS. TRAILS
and DEVELOPMENT RIGHTS
GENERAL TOWNWIDE FUND
War. & Hannah Pew Bike Trail
$ 199,270
$ -
$ -
$ -
$ -
$ -
$ 199,270
Parka and Open Space Preservation Cash Reserve
60,000
50,000
80,000
90,000
100,000
100,000
480,000
E King Rd/Hallberg Park & Chase Pd Trail
-
-
10,000
0,000
-
-
100,000
Woolf Lane Park &Payer Trail
-
10,000
85,000
-
-
-
95,000
Saponi Meadows Park
-
-
10,000
200,000
90,000
-
300,000
Tutelo Park
175,000
150,000
-
-
-
-
325,000
Buttermilk Falls Trail
-
-
70,000
80,000
530,000
-
680,000
SUBTOTAL
$ 434,270
$ 210,000
$ 255,000
$ 46,000
$ 720,000
$100,000
$ 2,179,270
GENERAL PART TOWN FUND
Storm Water Mgmt-Ewing Stream Bank Erosion
SUBTOTAL
Stone Quarry Road (Replaced with Ewing Prop)
Snyder Hill Road Reconstruction
Caldwell Road
Communications System Upgrade
Salem Drive
Muriel Street
Bnanvood Drive
Seven Mile Drive
Road Maintenance, Repaving & Reconstruction (Appendix A)
SUBTOTAL
WATER FUND
South Hill Water Transmission Main Phase 2
Hanshaw Road Water Main Improvement
Hungerford Hill Water Tank Improvement
Tromansburg Road Water Tank Improvement
Line, Pump & Tank Maintenance (Appendix B)
SUBTOTAL
SEWER FUND
Jointly Owned Interceptors (City and Town)
Ithaca Area Wastewater Plant Phosphorus Removal
Ithaca Area Wastewater Plant"SJS" Capital Projects
Line, Pump & Tank Maintenance (Appendix B)
SUBTOTAL
$ 125,000 $ - $ - $ - $ - $ - $ 125,000
$ 125,000 $ - $ - $ - $ - $ - $ 125,000
INFRASTRUCTURES
1 PAVING and PARTIAL RECONSTRU
150,000
27,000
- 95,000
90, OOD
55,000
- 150,900
70,000 - 110,000
200,000
35,000 138,000 65,000
200,000
150,000
27,000
95,000
90,000
55,000
150,000
418,000
$ 455,950 $ - $ - IS - $ - $ - $ 455,950
10,000 20,000 470,000 - - - 500,000
- 100,000 - - - - 100,000
- 100,000 - - - - 100,000
50,000 - 50,000 60,000 - - 160,000
$ 515,950 $ 220,000 $ 520,000 $ 60,000 $ - $ - $ 1,315,950
$ - $ 500,000 $ 250,000 $ 250,000 $ 250,000 250,000 $ 1500,000
200,000 - - - - 200,000
- 100,000 100,000 100,000 100,000 100,000 500,000
33,000 33,000 33,000 33,000 - - 132,000
TOTAL CAPITAL COST $1,230,220 $1,508,000 $1,413,000 $1,138,000 $1,208,000 $515,000 $7,137,220
Page 3
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2005 - 2009
GENERAL PART TOWN HIGHWAY FUND
APPENDIX A
Road Maintenance, Repaving and Reconstruction
Calkins Road $ - $ - $ - $ - $ 70,000 $ - $ 70,000
Christopher Lane - - 110,000 - - - 110,000
Evergreen Lane 30,000 - - - - - 30,000
Orchard Hill Road - - - - 30,000 - 30,000
Rich Road 40,000 - - - - - 40,000
Sky-Vue Drive - - - 30,000 - 30,000
Crestlane - - - - 18,000 - 18,000
St. Catherines Circle - - - - - 65,000 65,000
Spruceway - - - 5,000 - - 5,000
Schickel Road - - - - 20,000 - 20,000
TOTAL $ 70,000 $ - $ 110,000 $35,000 $138,000 $ 65,000 $ 418,000
Page 4
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2005 - 2009
WATER and SEWER FUNDS
APPENDIX B
Line, Pump & Tank Maintenance, Repairs and Reconstruction
PROJECT
$
2004 1 2005 1 2006 1 2007 1 2008 1 2009 1 TOTAL
WATER FUND
Christopher Circle $ 25,000 $ $ - $ - $ - $ 25,000
Danby Road - - 25,000 - 25,000
Northview - 25,000 - - 25,000
Pinetree Road - 25,000 - - 25,000
Ridgecrest Road - - 25,000 - 25,000
Sapsucker Woods Road 25,000 - - 25,000
Troy Road - 10,000 - 10,000
TOTAL WATER $ 50,000 $ - $50,000 $60,000 $ $160,000
SEWERFUND
Northeast & South Hill Imp
$
33,000
$33,000
$33,000
$33,000
$
$132,000
TOTAL SEWER
$
33,000
$33,000
$33,000
$33,000
$
$132,000
TOTAL
$
83,000
$33,000
$83,000
$93,000
$
$292,000
Page 5
Town of Ithaca Budgeted
$1,508,000
Capital Improvement Expenditures
2005
Sewer
Infrastructure
55%
Parks & Open Park
Space Cash Development &
Reserve Construction
3% 11%
Highway
Infrastructr
Page 6
Water
Infrastructure
15%
16%
Town of Ithaca Budgeted
$1,508,000
Capital Improvement Resources
2005
Note and Bond
Borrowing
13%
Current
Operating
Revenue
47%
Fund Balance
40%
Page 7
NARRATIVE SUMMARY OF CAPITAL PROJECTS
FOR
2005-2009
Community Parks, Trails and Development Rights
(General Townwide Fund)
William & Hannah Pew Bike Trail (Active Project) $199,270
Funding: TEA -21 Transportation Enhancement Program Grant - $199,270
Description: Construction of this multi-purpose recreational and commuter trail on East
Hill is part of the ongoing implementation of the Town's Park, Recreation and Open Space
Plan. To facilitate acquiring grant funding it was necessary for the Town to make an initial
seed contribution of $72,708. These funds came from unreserved fund balance.
Status: The New York State Department of Transportation has approved final cost
estimates and trail designs. Land surveys are also complete. After overcoming timing and
land acquisition problems the Town has successfully completed acquiring needed land and
appropriate access easements. Actual terrain construction of the pedestrian and bikeway
trail is targeted 2004 pending receipt of a MS4 permit from NYS Department of
Environmental Conservation.
Buttermilk Falls Trail (2008) $680,000
Funding: A Federal grant has been obtained for nearly $544,000. The grant is contingent
upon TEA -21 Re -authorization Bill in Congress. An Inter -municipal Trail Committee has
been established and meets regularly to initiate planning and coordination between the
Town of Ithaca, the City of Ithaca, Tompkins County and State agencies.
Description: This is a 2 mile multi -use trail. Development will provide a connection
between the existing South Hill Recreation Way, the Buttermilk Falls State Park, and
eventually the planned Black Diamond Trail
Status: Planning and.design are recommended for 2007, with an estimated construction
date targeted for 2008.
$ 70,000 — 2006
$ 80,000 — 2007
$530,000 — 2008
Parks and Open Space Preservation Reserve
Funding: Current Operating Revenue. To date: the Town has accumulated reserve funds
totaling approximately $269,802.
Description: These monies are set aside for the future purchase of land development
rights, as well as potential park construction and improvements.
Status: The Town continues to seek farmland owners willing to participate in the purchase
of development rights program. The first 40 acre agricultural conservation easement was
acquired by the Town in 2003 with the assistance of a grant from a local benefactor.
$50,000
— 2005
$80,000
— 2006
$90,000
— 2007
$100,000
— 2008
$100,000
— 2009
East Kine Road Park (Hallberg land) and Related Trail (2005) $100,000
Funding: Current Operating Revenue
Description: The development of this park and related trails are surrounded by Deer Run,
Chase Farm and Saunders Road developments. This would connect to Chase Pond trail,
and include such facilities as a basketball court, picnic area, and scenic overlook.
Status: Planning and design are expected to begin in 2005 at estimated costs of $10,000,
with construction to commence and be completed in 2006 at an estimated finished cost of
$90,000.
Woolf Lane Park and Related Trail (2005) $95,000
Funding: Current Operating Revenue
Description: Park is anticipated to be a passive, natural area park and related trails. A
small play structure or swing set may be possible, but wetland presents site constraints.
Status: Planning and design are recommended for 2004, with construction expected to be
completed in 2005.
$10,000 — 2005 (design)
$85,000 — 2006 (construction)
Saponi Meadows Park (2007)
Funding: Note and Bond Borrowing
$300,000
Description: Development of this park in the Inlet Valley as a community park would
include a regulation size soccer field, picnic area, comfort station, pavilion, parking lot,
and connecting trail to Tutelo Park.
Status: Planning, and design are recommended for 2007. Construction is targeted for
2007, with completion in 2008
$ 10,000 — 2006 (planning & design)
$ 200,000 — 2007 (planning, design & construction)
$ 90,000 — 2008 (finished construction)
Tutelo Park (2004)
Funding: Note and Bond Borrowing
$230,000
Description: This is the smaller portion of the Inlet Valley Community Park Complex (on
Bostwick Road), which will connect with the Saponi Meadows park site on Seven Mile
Drive. Design elements could include a Little League regulation size baseball field (also
suitable for regulation softball), a picnic pavilion, comfort station, trails and observation
deck overlooking wetlands, part of the connecting path to the Saponi Meadows site, a
parking lot, an interpretive display highlighting the heritage of the Tutelo people, and
plantings.
Status: Funding, planning, and design have been completed. Land grading and initial
construction are targeted for 2004, with construction to be completed in 2005.
$ 80,000 — 2004 (design & construction)
$150,000 — 2005 (final construction)
Storm Water Management
(General Part -Town Fund)
Ewine Stream Bank Erosion (2004)
Funding: Funds Transferred from the Highway Part -Town Fund
Description: Embankment wall reinforcement.
Status: Pending engineers plans.
$125,000
Transportation, Paving & Partial Reconstruction
(General Part -Town Highway Fund)
Snyder Hill Road Reconstruction (2007)
Funding: Current Operating Revenue
$200,000
Description: Reconstruction of the Town's portion (1:03 miles) of Snyder Hill Road
including drainage, re -profiling, pavement milling and overlay and restoration work in the
right-of-way.
Status: Part of Town's continued Permanent Highway Improvement Program.
Communications System Upgrade (2004) $ 27,000
Funding: Current Operating Revenue
Description: Construction of a Town owned radio repeater tower. Presently, the Town
has a tower lease with R.J. Management. The Tower is located on Enfield Falls Road in the
Town of Enfield. The Highway Superintendent is proposing to use the Trumansburg Road
Water Tank for the repeater. This communications upgrade will replace outdated portable
radios. The Town's present radio system is unreliable.
Status: Relocation of the Town Radio Repeater is scheduled for 2004.
Salem Drive (2005)
Funding: Current Operating Revenue
$ 95,000
Description: The road base and top of this community drive requires complete
rehabilitation. A complete overlay of asphalt will be put down the entire .65 mile length of
this roadway.
Status: Part of Town's continued Permanent Highway Improvement Program.
Muriel Drive (2006)
Funding: Current Operating Revenue
$ 90,000
Description: The road base and top of this community drive requires complete
rehabilitation since it is deteriorating rapidly. A complete overlay of asphalt will be put
down the entire .52 mile length of this roadway.
Status: Part of Town's continued Permanent Highway Improvement Program.
Briarwood Drive (2006)
Funding: Current Operating Revenue
$ 55,000
Description: With the establishment of many new private residents on this drive it is
recommended that a surface treatment be applied. This application will greatly reinforce
the .23 mile surface of this roadway to withstanding increased local vehicle traffic.
Status: Part of Town's continued Permanent Highway Improvement Program.
Road Maintenance, Repaving & Reconstruction
(Appendix A)
Funding: Current Operating Revenue
Calkins Road (2008) $70,000
Description: Pavement overlay of the 0.85 +I- mile road (entire road). A new road
crossing culvert (5') is also planned.
Status: Part of Town's continued Permanent Highway Improvement Program.
Christopher Lane (2006)
$110,000
Description: This road project consists of a pavement overlay of .53 miles.
Status: : Part of Town's continued Permanent Highway Improvement Program.
Orchard Hill Road (2008)
$30,000
Description: Pavement overlay on .35 +1- miles of this road. Repairs and upgrades
to the drainage system are also planned.
Status: Part of Town's continued Permanent Highway improvement Program.
Seven Mile Drive (2005)
$150,000
Description: Pavement overlay of the 1.05 +/- mule road (entire road) and install new
shoulders.
Status: Part of Town's continued Permanent Highway Improvement Program,
SkY-Vue Drive (2007)
$30,000
Description: This project will consist of a full depth base reclamation and a top paving
for this .19 miles of road.
Status: Part of Town's continued Permanent Highway improvement Program.
6
Crestlane (2008)
$18,000
Description: An overlay of blacktop is required 'on .09 miles of this roadway. This will
extend road life by another 10 years.
Status: Part of Town's continued Permanent Highway Improvement Program.
St. Catherines (2009)
$ 65,000
Description: .23 miles of this roadway requires repairing the base. This also includes the
application of blacktop .
Status: Part of Town's continued Permanent Highway Improvement Program.
Sarucewav (2007) $ 5,000
Description: Resurfacing .03 miles of this roadway is required.
Status: Part of Town's continued Permanent Highway Improvement Program.
Schickel Road (2008)
$ 5,000
Description: Resurfacing .08 miles of this roadway is required. Ditches will be cleaned
to re-establish proper
drainage flow.
Status: Part of Town's continued Permanent Highway Improvement Program.
7
Infrastructure Maintenance
(Water Fund)
Hanshaw Road Water Main Improvement $500,000
Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund
balances.
Description: Replace existing water main on Hanshaw Road from Village of Cayuga
Heights line to Sapsucker Woods Road (Approximately 7,000 feet).
Status: County TIP amendment now has Hanshaw Road project scheduled for 2006
construction. This project will be a joint coordinated effort between Tompkins County and
the Town of Ithaca.
$ 10,000 — 2004 (prelim. Planning and design)
$ 20,000 — 2005 (detailed design)
$ 470,000 — 2006 (construction)
Hungerford Hill Water Tank Improvement (2005) $100,000
Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund
balances.
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
Trumansburg Road Water Tank Improvement (2004) $100,000 -�
Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund
balances.
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
z=
Line, Pump & Tank Maintenance, Repairs and Reconstruction
( Appendix B )
Funded by quarterly user billing, benefit charges, and available unreserved fund balances.
Danbv Road (2007)
$ 25,000
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
Northview (2006)
$ 25,000
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
Pinetree Road (2006)
$ 25,000
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
Ridgecrest Road (2007)
$ 25,000
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
Troy Road (2007)
$10,000
Description: Painting and general maintenance of the water tanks on a rotating schedule.
Status: Scheduled Maintenance
9
(Sewer Fund)
Ithaca Area Wastewater Treatment Plant Phosphorus Removal (2005) $200,000
Funding: Temporary Bonding (Bond Anticipation Note) pending permanent financing
under the NYS Clean Water & Clean Air Bond Act
Description: Additions to the "joint" Ithaca Area Waste Water Treatment Plant for the
removal of phosphate from the plant affluent. The Town of Ithaca is anticipating with
reasonable certainty that New York State will provide funding as detailed. However, the
Town is acting prudently in budgeting for it's share (40.87% or $200,000) of the
phosphorous removal project. Project and financing authorization was taken by the Town
Board on March 1, 2004 under Resolution No. 037.
The Ithaca Area Waste Water Treatment Plant is jointly owned by the City of Ithaca, the
Town of Ithaca and the Town of Dryden. The project is the addition of a tertiary treatment
process in the form of a single train, high rate, chemical coagulation, flocculation and
settling system for the purpose of reducing phosphorous discharges into Cayuga Lake. This
project has been approved by the NYS Department of Environmental Conservation. Partial
funding will come from the NYS Clean Water & Clean Air Bond Act.
Status: Contracts have been awarded and removal work has commenced.
Jointly Owned Interceptor Sewer Improvements (2005) $ 500,000
Funding: Financing is anticipated to come from accumulated unreserved funds.
Description: The Town of Ithaca utilizes capacity in certain City of Ithaca sewer mains to
transport sewage to the jointly owned Ithaca Area Waste Water Treatment Plant. The
respective truck sewer lines have been identified as Interceptor Sewers. These sewer are in
the process of being upgraded and improved to maintain sufficient capacity for the existing
and future sewage flows. The proposed work plan will result in the replacement of several
thousand feet of sewer line each year of the capital improvement plan. Any such capital
project and it's related expenditures must initially be approved by the City of Ithaca, the
Town of Ithaca and the Town of Dryden before any construction can take place.
Status: Contracts have been awarded
10 �:
Line, Pump & Tank Maintenance, Repairs and Reconstruction
( Appendix B)
Northeast & South Hill Improvement
Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund
balances.
Description: Plastic Line existing clay tile and AC pipe and rehab manholes.
Approximately 2,000 to 3,000 feet will be slip lined each year.
Status: Maintenance plan for inspection in process. Preliminary Planning
$33,000 each year thru 2007
11