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Home My WebLink About2004 Final Budget•- uown Budgej.-O 2004 Catherine Valentino, Supervisor Tom Niederkorn, Councilman Mary Russell, Deputy Town Supervisor Bill Lesser, Councilman Carolyn J. Grigorov, Councilwoman David Klein, Councilman Will Burbank, Councilman r • u TOWN BUDGET M TOWN OF ITHACA Iff COUNTY OF TOMPKINS VILLAGES WITHIN TOWN CAYUGA HEIGHTS CERTIFICATION OF TOWN CLERK TOWN CLERK, CERTIFY THAT THE FOLLOWING IS A TRUE AND CORRECT COPY OF THE 2004 BUDGET OF THE TOWN OF ITHACA AS ADOPTED BY THE TOWN BOARD ON NOVEMBER 6, 2003. Signed: Dated: A\ 17-D -P) REGULAR MEETING OF THE ITHACA TOWN BOARD THURSDAY, NOVEMBER 6, 2003 TB RESOLUTION NO. 2003-173: Adoption of the 2004 Town of Ithaca Final Budget WHEREAS, the properly advertised public hearing has been held to consider the adoption of the 2004 Preliminary Town of Ithaca Budget as the 2004 Town of Ithaca Final Budget; and WHEREAS, the Supervisor presented for Town Board discussion and approval the following increases in the 2004 Preliminary Budget appropriations: A8989.401 Gadabout $10,450 A8989.403 Senior Citizens Council $ 8,400 A8989.404 Human Services Coalition $ 2,000 WHEREAS, the Town Board has discussed and reviewed all modifications to the said budget as presented by the Town Supervisor and Budget Officer; now, therefore, be it RESOLVED, the Town Board of the Town of Ithaca hereby approves and adopts the 2004 Preliminary Town of Ithaca Budget, as presented by the Town Supervisor and Budget Officer, as the 2004 Town of Ithaca Final Budget. MOVED: Supervisor Valentino SECONDED: Councilman Niederkorn ROLL CALL VOTE: Supervisor Valentino Voting aye Councilwoman Russell Voting aye Councilwoman Grigorov Voting aye Councilman Klein Voting aye Councilman Lesser Voting aye Councilman Burbank Voting aye Councilman Niederkorn Voting aye Motion Carried unanimously. I HEREBY CEP III Y IHAI' 1 HE I•OREGOING IS A TRUE COPY OF A RESOLUTION ADOPTED BY THE TOWN BOARD OF THE TOWN OF ITHACA, TOMPKINS,COUNTY, NEW YORK, ON THE (� DAY OF MX � 20 C JAND Is THE WHOLE OF THE SME - 1I- -I, W ( �' L" 241 Date Town Clerk/DepAi Town Clerk TOWN OF ITHACA, NEW YORK SUMMARY OF FISCAL BUDGET BY FUND FOR 2004 11 SPECIAL DISTRICTS SF FIRE PROTECTION FUND 3L1 FOREST HOME LIGHT DIST 3L2 GLENSIDE LIGHT DIST SL3 RENWICK HGTS LIGHT DIST 3L4 EASTWOOD COMMONS LIGHT DIST 3L5 CLOVER LANE LIGHT DIST SL6 WINNER'S CIRCLE LIGHT DIST 3L7 BURLEIGH DRIVE LIGHT DIST 3L8 WEST HAVEN ROAD LIGHT DIST 5L9 CODDINGTON ROAD LIGHT DIST • TOTAL SPECIAL DISTRICTS GRAND TOTAL GENERAL FUND TOWNWIDE 3 GENERAL FUND PART TOWN OB HIGHWAY FUND PART TOWN APPROPRIATIONS WATER FUND 3 SEWER FUND �t RISK RETENTION FUND T DEBT SERVICE ® TOTAL TOWN SPECIAL DISTRICTS SF FIRE PROTECTION FUND 3L1 FOREST HOME LIGHT DIST 3L2 GLENSIDE LIGHT DIST SL3 RENWICK HGTS LIGHT DIST 3L4 EASTWOOD COMMONS LIGHT DIST 3L5 CLOVER LANE LIGHT DIST SL6 WINNER'S CIRCLE LIGHT DIST 3L7 BURLEIGH DRIVE LIGHT DIST 3L8 WEST HAVEN ROAD LIGHT DIST 5L9 CODDINGTON ROAD LIGHT DIST • TOTAL SPECIAL DISTRICTS GRAND TOTAL $ 2,181,302.00 ESTIMATED UNEXPENDED AMOUNT TO BE APPROPRIATIONS REVENUE FUND BALANCE RAISED BY TAX $ 2,999,577.00 994.00 1,243,785.00 994.00 703,317.00 1,052,475.00 1,203.00 $ 2,571.00 2,571.00 $ 742,071.00 609,700.00 287.00 132,371.00 287.00 $ 893.00 893.00 $ 825.00 $ 2,082,806.00 825.00 1,639,100.00 443,706.00 3,103.00 $ 1,800.00 1,800.00 $ 2,051,855.00 33,400.00 -154,976.00 2,317,383.00 -------------------------- -------------------------- 1,525,600.00 33,521.35 492,733.65 $ 1,931,588.00 1,368,500.00 94,713.00 468,375.00 $ 15,000.00 10,500.00 4,500.00 $ 886,676.00 888,477.00 -1,801.00 $10,709,573.00 7,285,662.00 1,410,327.35 2,013,583.65 $ 2,181,302.00 33,400.00 -154,976.00 2,302,878.00 $ 2,829.00 2,829.00 $ 994.00 994.00 $ 1,203.00 1,203.00 $ 2,571.00 2,571.00 $ 287.00 287.00 $ 893.00 893.00 $ 825.00 825.00 $ 3,103.00 3,103.00 $ 1,800.00 1,800.00 $ 2,195,807.00 -------------------------- -------------------------- 33,400.00 -154,976.00 2,317,383.00 -------------------------- -------------------------- $12,905,380.00 7,319,062.00 1,255,351.35 4,330,966.65 ---------------------------------------------------- ---------------------------------------------------- FINAL TAX &BENEFIT ASSESSMENT TOWN OF ITHACA ADOPTED 2004 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Real Prooertv Tax Rate Based On A Per $1.000 of Assessed Prooertv Value FUND ADOPTED 1996 ADOPTED 1997 ADOPTED 1998 ADOPTED 1999 ADOPTED 2000 ADOPTED 2001 ADOPTED 2002 TENTATIVE 2003 PRELIMINARY 2003 ADOPTED 2003 TENTATIVE 2004 PRELIMINARY 2004 ADOPTED 2004 GENERAL FUND TOWNWIDE (A) ( Includes Village of Cayuga Heights ) Appropriations $ 1,555,592 $ 1,494,064 $ 1,518,961 $ 1,537,276 $ 1,925,508 $ 2,083,181 $ 2,247,613 $ 2,667,403 $ 2,660,136 $ 2,679,203 $ 2,937,827 $ 2,967,727 $ 2,999,577 Appropriated Fund Balance $ 163,647 $ 71,555 $ 140,334 $ 198,506 $ 291,355 $ 166,048 $ 361,791 $ 36,175 $ 360,108 $ 379,175 $ 664,309 $ 703,317 $ 703,317 Other Revenue $ 1,391,945 $ 1,422,509 $ 1,378,627 $ 1,338,770 $ 1,634,153 $ 1,917,133 $ 1,885,823 $ 1,655,700 $ 1,324,500 $ 1,324,500 $ 1,220,970 $ 1,220,935 $ 1,243,785 ,REAL PROPERTY TAX REVENUE $ 892,810 $ 926,611 $ 924,762 $ 904,636 $ 907,636 $ 926,807 $ 939,082 $ 975,528' $ 975,528 $ 9751528 $ 1,0521545 $ 1,052,475 $ 1,052,475 . TAX RATE $ 1.255 $ 1.255 $ 1.256 $ 1.256 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260, • Assessed Value $ 711,607,624 $ 738,548,762 $ 736,522,352 $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 745,064,483 $ 774,198,562 $ 774,198,562 $ 774,028,362 $ 835,355,466 $ 835,297,966 $ 835,297,966 GENERAL PART TOWN FUND (B) ( Excludes Village of Cayuga Heights) Appropriations $ 1,712,502 $ 1,635,806 $ 767,474 $ 778,076 $ 512,272 $ 590,249 $ 621,153 $ 637,722 $ 687,722 $ 687,722 $ 740,071 $ 742,071 $ 742,071 • Appropriated Fund Balance $ 259,395 $ 60,965 $ 198,011 $ 104,113 $ 104,340 $ 146,488 $ 155,140 $ 166,879 $ 144,879 $ 144,879 $ 130,371 $ 132,371 $ 132,371 Other Revenue $ 1,453,107 $ 1,574,841 $ 569,463 $ 673,963 $ 407,932 $ 443,76.1 $ 466,013 $ 470,843 $ 542,843 $ 542,843 $ 609,700 $ 609,70.0 $ 609,700 REAL PROPERTY TAX REVENUE $ - S - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 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 $ 503,802,925 $ 503,802,925 $ 504,748,440 $ 562,622,836 $ 563,585,449 $ 563,585,449 HIGHWAY FUND (DB) • ( Excludes Village of Cayuga Heights ) • 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 $ 1,872,372 $ 1,872,372 $ 2,058,806 $ 2,082,806 $ 2,082,806 Appropriated Fund Balance $ 71,140 $ 206,705 $ 114,724 $ 105,650 $ 99,900 $ 136,837 $ 299,192 $ 336,069 $ 336,069 $ 337,007 $ 419,706 $ 443,706 $ 443,706 Other Revenue $ 1,075,370 $ 944,938 $ 1,171,900 $ 1,329,100 $ 1,277,100 $ 1,39.0,793 $ 1,_43.4,261 $ 1,536,069 $ 1,536,303 $ 1,535,365 $ 1,639,100 $ 1,639,100 $ 1,639,100 ,REAL PROPERTY TAX REVENUE - $ - $ - $ - $ - $ - $ - $ - $ - $ - - S - $ - - -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 $ 503,802,925 $ 503,802,925 $ 504,748,440 $ 562,622,836 $ 563,585,449 $ 563,585,449 FIRE PROTECTION FUND (SF) ( 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 $ 2,019,075 $ 2,019,075 $ 2,181,195 $ 2,181,302 $ 2,181,302 • Appropriated Fund Balance $ - $ - $ (6,580) $ - $ (33,597) $ 2,440 $ (102,008) $ (44,356) $ (44,356) $ (44,356) $ (14,301) $ (154,976) $ (154,976) Other Revenue $ 104,000 $ 191,014 $ 247,400 $ 23,400 $ 26,400 $ 38,800 $ 39,500 $ 28,000 $ 28,000 $ 28,000 $ 33,400 $ 33,400 $ 33,400 '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 $ 2,035,431 $ 2,035,431 $ 2,162,096 $ 2,302,878 $ 2,302,878 ' 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 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 $ 530,612,843 $ 530,612,843 $ 563,632,949 $ 600,333,067 $ 600,333,067 RISK RETENTION FUND (R) ( Includes Village of Cayuga Heights) • Appropriations $ - $ - $ 3,700 $ 26,500 $ 16,000 $ 16,000 $ 11,000 $ 11,000 $ 11,000 $ 11,000 $ 15,000 $ 15,000 $ 15,000 Appropriated Fund Balance $ - $ - $ (7,500) $ 11,300 $ 4,975 $ 4,500 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 4,500 $ 4,500 $ 4,500 • Other Revenue - $ - $ 11,200 $ 15,200 $ 11,025 $ 11,500 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,500 $ 10,500 $ 10,500 ,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 $ 774,347,562 $ 774,347,562 $ 774,028,362 $ 835,383,466 $ 835,297,966 $ 835,297,966 Page 1 TOWN OF ITHACA ADOPTED 2004 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY BASED ON A PER UNIT OR SERVICE BENEFIT CHARGE DEBT SERVICE FUND ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE ADOPTED TENTATIVE ADOPTED FUND ( Includes Village of Cayuga Heights ) I JPRELIMINARYJ I JPRELIMINARYJ 1996 1997 1998 1999 2000 2001 2002 2003 2003 2003 2004 2004 2004 DEBT SERVICE FUND ( Includes Village of Cayuga Heights ) Appropriations $ 1,045,808 $ 1,071,681 $ 1,019,129 $ 913,915 $ 898,313 $ 838,225 $ 802,599 $ 791,973 $ 791,973 $ 791,973 $ 886,676 $ 886,676 $ 886,676 Appropriated Fund Balance $ - $ - $ 529 $ 1,800 $ 1,799 $ 1,700 $ 2,200 $ 2,201 $ 2,201 $ 2,201 $ (1,801) $ (1,801) $ (1,801) Other Revenue $ 1,045,808 $ 1,071_,681 $ 1,018,600 $ 912,115 $ 896,514 $ 836,525_ $ 800_,_399 $ 789,772 $ 789,772 $ 789,772_ $ 888,477 $ 8.88,477 $ 888,47.7 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 $ 774,347,562 $ 774,347,562 $ 774,028,362 $ 835,383,466 $ 835,297,966 $ 835,297,966 WATER FUND (F) • Appropriations $ 2,116,136 $ 1,674,532 $ 1,849,099 $ 1,623,308 $ 3,771,859 $ 3,771,859 $ 3,771,859 $ 2,051,655 $ 2,051,855 $ 2,051,855 Appropriated Fund Balance $ 249,056 $ (16,600) $ 25,173 $ (96,327) $ (5,182) $ (5,182) $ (5,182) $ 40,810 $ 33,521 $ 33,521 ® Revenues - Other $ 607,084 $ 414,532 $ 427,926 $ 320,308 $ 2,466,677 $ 2,466,677 $ 2,466,677 $ 510,845 $ 518,334 $ 518,334 Revenues -Estimated Metered Water Sales $ 1,260,000 $ 1,260,000 $ 1,396,000 $ 1,303,000 $ 1,300,000 $ 1,300,000 $ 1,300,000 $ 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,_2.8.2.14 7,363.79 7,3.63.79 7,488.21 7_,4.88.21 7__,488.21 7,488.21 • -Per Unit Charge (Benefit Assessment Charge) $ 64 $ 54 $ 54 $ 54 $ 54 $ 54 $ 54 $ 64 $ 65 $ 65- 5',Assessment .AssessmentRevenues $ 400,100 $ 389,132 $ 389,926 $ 393,236 $ 397,645 $ 397,645 $ 404,363 $ 479,245 $ 486,734 $ 486,734 Water Not Available (WD300) ,Ad Valoreum Assessment Values $ 337,262,891 $ 352,899,791 $ 329,161,691 $ 330,037,842 $ 327,488,163 $ 327,488,163 $ 332,219,944 $ 332,219,944 $ 332,219,944 $ 332,219,944 !Ad Valoreum Revenue $ 6,280 $ 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 $ 1,485,651 $ 1,485,651 $ 1,931,388 $ 1,931,388 $ 1,931,388 Appropriated Fund Balance $ (105,640) $ (362,637) $ 232,765 $ (195,705) $ (432,018) $ (432,018) $ (432,018) $ 94,513 $ 94,713 $ 94,713 Revenues - Other $ 459,702 $ 1,224,331 $ 565,826 $ 569,546 $ 575,669 $ 575,669 $ 575,669 $ - 496,875 $ 496,875 $ 496,875 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 • Benefit Assessments • Sewer Available & Connected (WD301) No. of Units 7,001.15 6,79.7.60_ 6,831.61 6,882.17 6,966.38 6,966.38 7,102.69 7_,102.69 7,102.69 7,102.69 • 'Per Unit Charge (Benefit Assessment Charge) $ 75 $ 75 $ 75 $ 75 $ 75 $ 75 $ 75 $ 65 $ - 65 $ 65 Assessment Revenues $ 525,087 $ 509,821 $ 512,370 $ 516,163 $ 522,479 $ 522,479 532,702 $ 461,675 $ 461,675 $ 461,675 _S_ _ Sewer Not Available (WD300) Ad Valoreum Assessment Values $ 313,504,091 $ 376,221,191 $ 356,263,591 $ 359,528,442 $ 357,095,163 $ 357,095,163 $ 332,219,944 $ 364,581,308 $ 364,581,308 $ 364,581,308 :Ad Valoreum Revenue $ 6,739 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 _$ 6,700 TOWN OF ITHACA ADOPTED 2004 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Soecial District Assessment Based On A Per $1.000 of Assessed Prooerty Value or Number of Liahtina Units or Liahtina Road Frontaae FOREST HOME LIGHT DISTRICT (SL1 Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 2,300 $ 2,300 $ 2,829 $ 2,829 $ 2,829 Appropriated Fund Balance $ 335 $ - 1996 1997 1998 1999 2000 2001 2002 2003 2003 2003 2004 2004 2004 FOREST HOME LIGHT DISTRICT (SL1 Appropriations $ 2,250 $ 2,225 $ 2,100 $ 2,300 $ 2,600 $ 2,600 $ 2,000 $ 2,300 $ 2,300 $ 2,300 $ 2,829 $ 2,829 $ 2,829 Appropriated Fund Balance $ 335 $ - $ - $ - $ 358 $ - $ 700 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 45 $ - $ - $ - $ - $ 1,300 $ 2,300 $ 2,300 $ 2,300 $ 2,829 $ 2,829 $ 2,829 (REAL PROPERTY TAX REVENUE $ 1,915 $ _ 2,180 $ 2,100 $ 2,300 $ 2,242 $ 2,600 $ 1,300 $ 2,300 $ 2,300 $ 2,300_ $ 2,829 $ 4 2,829 $ 2,829 !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 ; Assessed Values $17,150,687 0.271 $17,075,959 $17,099,032 $17,221,504 $17,249,777 $ $17,557,149 $17,464,761 0.319 $17,687,900 0.319 $ 17,687,900 $17,687,900 $ $21,758,900 $ $ 21,758,900 $21,758,900 $ GLENSIDE LIGHT DISTRICT (SI -2) Appropriations $ 890 $ 850 $ 850 $ 900 $ 1,000 $ 1,000 $ 900 $ 825 $ 825 $ 825 $ 994 $ 994 $ 994 Appropriated Fund Balance $ 330 $ - $ - $ - $ 186 $ - $ 200 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 20 $ - $ - $ - $ - $ 700 $ 825 $ 825 $ 825 $ 994 $ 994 $ 994 REAL PROPERTY TAX REVENUEµ $ 560 $ 830 $ r 850 -$ 900 - $ 814 825 $ 1,000 $ 700 825 $ 1,200 $ 825 $ 1,200 _ -$ 994 $ 994 $ 994, , (DISTRICT TAX RATE q $ 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 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 $ 2,583,000 $ 2,583,000 $ 3,117,500 $ 3,117,500 $ 3,117,500 RENWICK HEIGHTS LIGHT DISTRICT (SI -3) Appropriations $ 1,290 $ 1,190 $ 1,100 $ 1,800 $ 1,850 $ 1,850 $ 1,300 $ 1,200 $ 1,200 $ 1,200 $ 1,203 $ 1,203 $ 1,203 • Appropriated Fund Balance $ 140 $ 300 $ 300 $ - $ (363) $ 300 $ 1,000 $ - $ - $ - $ - $ - $ - Other Revenue $- - $ 30 $ - $ - $ - $ - $ 300 $ 1,200 $ 1,200 $ 1,200 $ 1,203 $ 1,203 $ 1,203 EAL PROPERTY TAX REVENUE - _ V J$ _ 1,1.50 --$ _ . - 8606_°$_. $ - -800 $ 10 ,80 $ 2,21 $- 1,550 $ 300_ _$ 1,200 _ $ _ 1_,200 $ 1,200 '$ 1,203 $ _ 1,203 $ -- _ 1,203, DISTRICT TAX RATE_$ T 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 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 $ 7,248,000 $ 7,248,000 EASTWOOD COMMONS LIGHT DISTRICT (SL4) Appropriations $ 2,900 $ 3,325 $ 2,200 $ 2,600 $ 2,900 $ 2,900 $ 2,500 $ 2,300 $ 2,300 $ 2,300 $ 2,571 $ 2,571 $ 2,571 Appropriated Fund Balance $ 300 $ 1,000 $ 1,300 $ - $ (152) $ - $ 700 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 75 $ - $ - $ - $ - $ 1,800 $ 2,300 $ 2,300 $ 2,300 $ 2,571 $ 2,571 $ 2,571 ;REAL PROPERTY TAX REVENUE $ 2,600 $ 2,250 $ y 900 $ 2,600 $ 3,052 $ 2,900 $ 1,800 $4 2,360 $ 2,300 $ 2,300 $ 2,571 $ 2,571 $ 2,571 !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 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 $ 6,157,200 $ 6,157,200 $ 6,873,200 $ 6,873,200 $ 6,873,200 • CLOVER LANE LIGHT DISTRICT (SL5 • !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 ® 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 $ 1,359,600 $ 1,359,600 $ 1,472,600 $ 1,472,600 $ 1,472,600 ® Page 3 .J Appropriations $ 320 $ 300 $ 300 $ 400 $ 400 $ 400 $ 300 $ 265 $ 265 $ 265 $ 287 $ 287 $ 287 Appropriated Fund Balance $ 120 $ - $ - $ - $ 92 $ 92 $ 100 $ - $ - $ - $ - $ - $ - Other Revenue $ - $15 $ - $ - $ - - $ 200 $ 265 $ 265 $ 265 $ 287 $ 287 $ 287 REAL PROPERTY TAX REVENUE $ 200 $ 285 $ 300 $ 400 $ _$ 308 $ 308 $ 200 $ 265 $ 265 $ 265 $ 287 $ 287 $ 287 • !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 ® 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 $ 1,359,600 $ 1,359,600 $ 1,472,600 $ 1,472,600 $ 1,472,600 ® Page 3 .J TOWN OF ITHACA ADOPTED 2004 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Special District Assessment Based On A Per $1.000 of Assessed Pronertv Value or Number of Liahtina Units or Liahtina Road Frontage WINNERS CIRCLE LIGHT DISTRICT (SI -6 Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 775 1 1 I I $ 893 1 893 $ 893 Appropriated Fund Balance $ 20 1996 1997 1998 1999 2000 2001 2002 2003 2003 2003 2004 2004 2004 WINNERS CIRCLE LIGHT DISTRICT (SI -6 Appropriations $ 960 $ 865 $ 750 $ 1,000 $ 1,000 $ 1,000 $ 800 $ 775 $ 775 $ 775 $ 893 $ 893 $ 893 Appropriated Fund Balance $ 20 $ 200 $ 150 $ - $ (3) $ 100 $ 300 $ - $ - $ - $ - $ - $ - Other Revenue $ - $2 - $ - $ - $ - $ - $ 500 $ 775 $ 775 $ 775 $ 893 $ 893 $ 893 ;REAL PROPERTY TAX REVENUE- - - __ _-. _ $ -940 - '$' _ 640 _ $ 600 -$ _. _ 1,000- _-$-- _ --1,012 $f 900 $ - - _ --500 $- 775 $ y _ --7--7-5 $---. _ 7--7--5-, $ -8-93-,$- $ _ -893 $ 893 ; 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, Assessed Values $ 11 1,560,800 0.222 $1,535,800 0.222 $1,535,800 8,460.00 $1,617,000 $1,633,000 3,821.10 $1,633,000 3,821.10 $1,633,000 3,821.10 $1,633,000 3,721.10 $ 1,633,000 $1,633,000 $1,880,000 $ 1,880,000 $1,880,000 BURLEIGH DRIVE LIGHT DISTRICT (SL7) Appropriations $ 945 $ 960 $ 900 $ 1,100 $ 1,300 $ 1,300 $ 1,200 $ 825 $ 825 $ 825 $ 825 $ 825 $ 825 Appropriated Fund Balance $ 20 $ - $ 100 $ - $ - $ - $ 250 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 15 $ - $ - $ - $ - $950 $ $ 825 $ 825 $ 825 $ 825 $ 825 $ 825 REALPROPERTYTAX REVENUE $ 925 $ 945 $ 806--$ 2,100 1,100 $ --_ 1 ,300 $ 1,300 $ _. -950 $ 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 Assessed Front Property Footage 8,460.00 3,821.40 8,460.00 3,821.10 7,010.00 3,821.10 7,010.00 3,821.10 7,010.00 3,721.10 6,730.00 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 (SL8) Appropriations $ 3,240 $ 3,190 $ 3,200 $ 4,000 $ 4,000 $ 4,000 $ 3,200 $ 3,100 $ 3,100 $ 3,100 $ 3,103 $ 3,103 $ 3,103 Appropriated Fund Balance $ 230 $ 1,000 $ (409) $ - $ (175) $ 400 $ 1,100 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 100 $ - $ - $- $ - $ 2,100 $ 3,100 $ 3,100 $ 3,100 $ 3,103 $ 3,103 $ 3,103 _ REAL PROPERTY TAX REVENUE J $ 3,010 $ 2,090 $ 3,609 $ 4,000 $ 4,145 $ 3,600 $ 2,100 $ 3,100 $ 3,100 $ - 3,100 $ 3,103 $ 3,103 $ 3,103 ! DISTRICT TAX RATE 0.34 $ 0.210 $ 0.362 $ 0.469 $ 0.490 $ 0.426 $ 0.248 $ 0.442 $ 0.442 $ 0.442 $ 0.461 $y 0.461 $ 0.461 Assessed Number of Lighting Units 8-,,,738,-0 .0 9,970.00 9,970.00 8,520.00 8,460.00 8,460.00 8,460.00 7,010.00 7,010.00 7,010.00 6,730.00 6,730.00 6,730.00 CODDINGTON ROAD LIGHT DISTRICT (SI -9) • DISTRICT TAX RATE $ 0.132 $ 0.229 $ 0.239 $ 0.279 $ 0.280 $ 0.306 $ 0.217 $ 0.244 $ 0.244 $ 0.244 $ 0.254 $ 0.254 $ 0.254 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 7,368.00 7,368.00 7,092.00 7,092.00 7,092.00 . Page 4 Appropriations $ 1,750 $ 1,885 $ 1,900 $ 2,100 $ 2,300 $ 2,300 $ 1,900 $ 1,800 $ 1,800 $ 1,800 $ 1,800 $ 1,800 $ 1,800 Appropriated Fund Balance $ 750 $ 120 $ 100 $ - $ 192 $ - $ 300 $ - $ - $ - $ - $ - $ - Other Revenue $ - $ 40 $ - $ - $ - $ - $ 1,600 $ 1,800 $ 1,800 12800 $ 1,800---$ 1,800 1,800 ® iREAL 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 $ ---$ 1,800 $ 1,800 • DISTRICT TAX RATE $ 0.132 $ 0.229 $ 0.239 $ 0.279 $ 0.280 $ 0.306 $ 0.217 $ 0.244 $ 0.244 $ 0.244 $ 0.254 $ 0.254 $ 0.254 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 7,368.00 7,368.00 7,092.00 7,092.00 7,092.00 . Page 4 Town of Ithaca Assessed Taxable Real Property Valuations 1996-2004 $840,000,000 $820,000,000 $800,000,000 N c 0 $780,000,000 m N $760,000,000 d N Q $740,000,000 $720,000,000 $700,000,000 1996 1997 1998 1999 2000 2001 2002 2003 2004 Year • • • • • • • • • • 0 GENERAL TOWNWIDE FUND • • • E • • • • 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. TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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 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 SUPERVISOR PERSONAL SERVICES A1220.100 SUPERVISOR A1220.101 DEPUTY SUPERVISOR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1220.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1220.400 CONTRACTUAL A1220.410 CONFERENCES & MILEAGE A1220.420 DUES & PUBLICATIONS A-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 42,630.56 41,100.00 45,500.00 45,500.00 42,630.56 41,100.00 45,500.00 45,500.00 801.88 500.00 200.00 200.00 2,076.98 2,000.00 2,600.00 2,600.00 2,878.86 2,500.00 2,800.00 2,800.00 45,509.42 43,600.00 48,300.00 48,300.00 97,076.45 101,000.00 117,300.00 117,300.00 97 076.45 101,000.00 117,300.00 117,300.00 2,563.67 1,800.00 1,800.00 1,800.00 1,180.70 750.00 750.00 750.00 1,619.44 1,700.00 1,700.00 1,700.00 752.68 1,000.00 1,000.00 1,000.00 992.10 1,200.00 1,200.00 1,200.00 272.00 230.00 230.00 230.00 127,898.50 115,000.00 115,000.00 115,000.00 135,279.09 121,680.00 121,680.00 121,680.00 232,355.54 222,680.00 238,980.00 238,980.00 32,762.64 33,700.00 43,000.00 43,000.00 12,311.69 13,400.00 5,000.00 5,000.00 45,074.33 47,100.00 48,000.00 48,000.00 247.15 0.00 0.00 0.00 247.15 0.00 0.00 0.00 536.75 500.00 100.00 100.00 1,870.98 2,000.00 1,000.00 1,000.00 96.00 100.00 100.00 100.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 TOTAL CONTRACTUAL EXPENSE TOTAL SUPERVISOR ACCOUNTING/BOOKKEEPING PERSONAL SERVICES A1316.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1316.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY 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 CONTRACTUAL EXPENSE A1340.400 CONTRACTUAL A-2 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,503.73 2,600.00 1,200.00 1,200.00 47,825.21 49,700.00 49,200.00 49,200.00 35,081.67 37,200.00 39,800.00 39,800.00 35,081.67 37,200.00 39,800.00 39,800.00 247.15 0.00 0.00 0.00 247.15 0.00 0.00 0.00 146.84 150.00 200.00 200.00 511.42 650.00 500.00 500.00 195.35 50.00 100.00 100.00 564.75 0.00 250.00 250.00 1,418.36 850.00 1,050.00 1,050.00 36,747.18 38,050.00 40,850.00 40,850.00 4,787.75 5,000.00 6,200.00 6,200.00 4,787.75 5,000.00 6,200.00 6,200.00 4,787.75 5,000.00 6,200.00 6,200.00 13,507.71 15,200.00 13,100.00 13,100.00 13,507.71 15,200.00 13,100.00 13,100.00 263.69 150.00 150.00 150.00 854.75 900.00 1,000.00 1,000.00 2,410.27 3,000.00 3,000.00 3,000.00 104.72 500.00 0.00 0.00 20.00 25.00 0.00 0.00 3,653.43 4,575.00 4,150.00 4,150.00 17,161.14 19,775.00 17,250.00 17,250.00 56,282.26 58,500.00 62,100.00 62,100.00 56,282.26 58,500.00 62,100.00 62,100.00 321.16 100.00 300.00 300.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 A1340.410 CONFERENCES & MILEAGE A1340.420 PUBLICATIONS/DUES TOTAL CONTRACTUAL EXPENSE TOTAL BUDGET TOWN CLERK PERSONAL SERVICES A1410.100 REGULAR A1410.102 OVERTIME 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 TOWN ATTORNEY CONTRACTUAL EXPENSE A1420.400 BARNEY GROSSMAN DUBOW & MARCUS TOTAL CONTRACTUAL EXPENSE TOTAL TOWN ATTORNEY HUMAN RESOURCES PERSONAL SERVICES A1430.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1430.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,023.98 187.34 1,000.00 1,000.00 512.51 400.00 300.00 300.00 1,857.65 687.34 1,600.00 1,600.00 58,139.91 59,187.34 63,700.00 63,700.00 82,860.16 111,200.00 115,000.00 115,000.00 0.00 0.00 0.00 0.00 82,860.16 111,200.00 115,000.00 115,000.00 729.50 1,100.00 1,100.00 1,100.00 0.00 0.00 1,000.00 1,000.00 1,225.15 1,500.00 1,500.00 1,500.00 2,344.29 1,800.00 1,800.00 1,800.00 1,199.14 1,500.00 1,500.00 1,500.00 0.00 2,000.00 2,000.00 2,000.00 215.00 100.00 200.00 200.00 5,713.08 8,000.00 9,100.00 9,100.00 88,573.24 119,200.00 124,100.00 124,100.00 32,811.78 35,000.00 27,000.00 27,000.00 32,811.78 35,000.00 27,000.00 27,000.00 32,811.78 35,000.00 27,000.00 27,000.00 83,558.28 89,900.00 103,500.00 103,500.00 83,558.28 89,900.00 103,500.00 103,500.00 247.15 0.00 0.00 0.00 247.15 0.00 0.00 0.00 CONTRACTUAL EXPENSE A1430.400 CONTRACTUAL 405.64 200.00 600.00 600.00 A1430.408 POSTAGE 372.90 400.00 500.00 500.00 A1430.410 CONFERENCES & MILEAGE 1,390.27 1,400.00 1,800.00 1,800.00 A1430.420 DUES & PUBLICATIONS 684.90 550.00 600.00 600.00 A1430.421 EMPLOYEE EDUCATION & TRAINING 3,093.00 3,000.00 3,000.00 3,000.00 A1430.422 EMPLOYEE MEDIATION SERVICES 300.00 200.00 500.00 500.00 A1430.423 EMPLOYMENT ADS 234.50 1,500.00 1,500.00 1,500.00 A1430.424 EMPLOYEE ASSISTANCE PROGRAM 0.00 0.00 1,100.00 1,100.00 A1430.425 HEALTH & WELLNESS 5.49 100.00 100.00 100.00 A1430.429 MANAGEMENT PROGRAMS 1,121.78 2,500.00 2,500.00 2,500.00 A-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 A1430.430 PAYROLL SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL HUMAN RESOURCES 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 CIVITAS STUDENTS 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 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 EQUIPMENT/CAPITAL OUTLAY A1460.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1460.400 CONTRACTUAL A1460.410 CONFERENCES & MILEAGE A-4 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 125.28 200.00 300.00 300.00 7,733.76 10,050.00 12,500.00 12,500.00 91,539.19 99,950.00 116,000.00 116,000.00 190 053.32 179,900.00 175,500.00 175,500.00 190,053.32 179,900.00 175,500.00 175,500.00 20,038.95 41,000.00 3,500.00 3,500.00 20 038.95 41,000.00 3,500.00 3,500.00 2,356.32 2,000.00 2,000.00 2,000.00 1,884.67 500.00 500.00 500.00 3,986.37 4,800.00 6,000.00 6,000.00 479.86 100.00 250.00 250.00 477.50 4,100.00 3,600.00 3,600.00 323.00 1,055.00 1,100.00 1,100.00 300.00 900.00 900.00 900.00 1,589.91 1,200.00 1,200.00 1,200.00 11,397.63 14,655.00 15,550.00 15,550.00 221 489.90 235,555.00 194,550.00 194,550.00 962.41 1,000.00 2,000.00 2,000.00 0.00 500.00 1,000.00 1,000.00 7,739.82 10,800.00 16,200.00 16,200.00 1,711.62 2,500.00 2,500.00 2,500.00 0.00 0.00 850.00 850.00 10 413.85 14,800.00 22,550.00 22,550.00 10,413.85 14,800.00 22,550.00 22,550.00 41,063.59 45,100.00 48,100.00 48,100.00 0.00 0.00 7,200.00 7,200.00 41,063.59 45,100.00 55,300.00 55,300.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,535.15 0.00 1,500.00 1,500.00 40.73 500.00 500.00 500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 A1460.425 LAW PUBLICATIONS & LIBRARY A1460.445 RECORD STORAGE SUPPLIES & MATERIALS A1460.446 DATABASE CONSULTANT A1460.447 CODIFICATION UPDATING & MAINTENANCE 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 A1620.246 TWN HALL EXTERIOR BLDG WORK 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 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 3,964.83 2,100.00 0.00 0.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 7,500.00 7,500.00 5,540.71 2,600.00 15,000.00 15,000.00 46 604.30 47,700.00 70,300.00 70,300.00 32,586.43 26,100.00 27,500.00 27,500.00 3,619.45 7,400.00 8,000.00 8,000.00 2,323.68 2,000.00 2,000.00 2,000.00 38,529.56 35,500.00 37,500.00 37,500.00 0.00 1,000.00 700.00 700.00 945.44 1,312.66 5,000.00 5,000.00 3,305.00 500.00 0.00 0.00 7,378.00 0.00 0.00 0.00 11,628.44 2,812.66 5,700.00 5,700.00 4,942.81 3,000.00 2,000.00 2,000.00 1,231.82 1,200.00 1,500.00 1,500.00 621.00 700.00 800.00 800.00 2,387.52 2,500.00 2,500.00 2,500.00 27,114.24 45,000.00 30,000.00 30,000.00 2,732.04 5,000.00 2,500.00 2,500.00 12,114.51 15,000.00 15,000.00 15,000.00 3,830.56 5,000.00 2,500.00 2,500.00 1,856.47 1,000.00 1,500.00 1,500.00 379.09 200.00 500.00 500.00 57,210.06 78,600.00 58,800.00 58,800.00 107 368.06 116,912.66 102,000.00 102,000.00 5,013.09 5,200.00 4,800.00 4,800.00 5,013.09 5,200.00 4,800.00 4,800.00 5,013.09 5,200.00 4,800.00 4,800.00 4,657.22 3,500.00 3,500.00 3,500.00 4,657.22 3,500.00 3,500.00 3,500.00 TOTAL CENTRAL STOREROOM 4,657.22 3,500.00 3,500.00 3,500.00 A-5 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE A1670.402 COPIER PAPER A1670.403 COPIER SUPPLIES 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 A1680.401 MAINTENANCE & REPAIRS A1680.402 XEROX COPIER DC470 A1680.403 XEROX COPIER 5614ZSD A1680.404 XEROX COPIER 2515 ENG A1680.405 XEROX COPIER DC230 A1680.421 EMPLOYEE EDUCATION & TRAINING A1680.461 TOOLS & SUPPLIES A1680.481 WEB SERVICES A1680.491 SOFTWARE A1680.492 GIS SUPPORT A1680.494 WLB ANNUAL SUPPORT A1680.495 NETWORK SUPPORT A1680.496 DSL/ISP/CLARITY CONNECT A1680.498 SUPPORT JUSTICE COURT A1680.499 SUPPORT HUMAN RESOUCES TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 867.93 600.00 600.00 600.00 0.00 500.00 600.00 600.00 1,644.00 1,700.00 1,700.00 1,700.00 4,674.65 3,800.00 4,800.00 4,800.00 7,186.58 6,600.00 7,700.00 7,700.00 7,186.58 6,600.00 7,700.00 7,700.00 6,946.00 11,472.91 3,020.00 3,020.00 599.42 0.00 3,800.00 3,800.00 7,545.42 11,472.91 6,820.00 6,820.00 1,091.70 100.00 100.00 100.00 3,527.51 3,700.00 3,700.00 3,700.00 355.98 300.00 300.00 300.00 150.00 0.00 120.00 120.00 1,095.35 800.00 1,400.00 1,400.00 0.00 0.00 600.00 600.00 0.00 100.00 100.00 100.00 4,153.98 2,000.00 1,720.00 1,720.00 7,969.49 7,320.00 0.00 0.00 156.25 1,525.00 2,460.00 2,460.00 1,250.00 1,200.00 1,350.00 1,350.00 4,369.51 1,300.00 4,200.00 4,200.00 2,428.97 2,400.00 2,400.00 2,400.00 0.00 600.00 600.00 600.00 0.00 900.00 600.00 600.00 26 548.74 22,245.00 19,650.00 19,650.00 34 094.16 33,717.91 26,470.00 26,470.00 SPECIAL ITEMS A1910.400 LIABILITY INSURANCE 23,564.46 28,500.00 34,000.00 34,000.00 A1920.400 MUNICIPAL ASSOCIATION DUES 2,166.00 3,000.00 3,000.00 3,000.00 A1920.401 TAXES/ASSESSMENTS ON TOWN REAL PROPERTY 24,870.30 28,200.00 4,200.00 4,200.00 A1990.400 CONTINGENT ACCOUNT 0.00 10,000.00 10,000.00 10,000.00 TOTAL SPECIAL ITEMS 50 600.76 69,700.00 51,200.00 51.200.00 TOTAL GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY G POLICE CROSSING GUARDS PERSONAL SERVICES A3120.100 REGULAR A-6 1,142,878.28 1,225,827.91 1,214,650.00 1,214,650.00 14,803.57 18,500.00 16,300.00 16,300.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 TOTAL PERSONAL SERVICES 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 BOYTON SCHOOL A3310.402 SHERIFF PATROL A3310.403 SCHOOL RESOURCE OFFICER A3310.406 TRANSPORTATION PLAN TOTAL CONTRACTUAL EXPENSE TOTAL TRAFFIC & TRANSPORTATION PLANNING nnr_ rnuroni PERSONAL SERVICES A3510.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A3510.400 COUNTY SPCA DOG CONTROL 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 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 14,803.57 18,500.00 16,300.00 16,300.00 0.00 0.00 200.00 200.00 0.00 0.00 200.00 200.00 14,803.57 18,500.00 16,500.00 16,500.00 326.70 300.00 400.00 400.00 4,000.00 4,000.00 4,500.00 4,500.00 0.00 9,000.00 10,000.00 10,000.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 20,000.00 20,000.00 4,326.70 13,300.00 54,900.00 54,900.00 A-7 4,326.70 13,300.00 54,900.00 54,900.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00 1,500.00 1,500.00 20 000.00 20,000.00 20,000.00 20,000.00 20 000.00 20,000.00 20,000.00 20,000.00 20 000.00 20,000.00 21,500.00 21,500.00 2,920.00 0.00 2,920.00 2,920.00 2,920.00 0.00 2,920.00 2,920.00 2,920.00 0.00 2,920.00 2,920.00 42,050.27 51,800.00 95,820.00 95,820.00 94,156.79 101,000.00 107,700.00 107,700.00 0.00 1.000.00 200.00 200.00 94,156.79 102,000.00 107,900.00 107,900.00 0.00 3,000.00 1,500.00 1,500.00 0.00 3,000.00 1,500.00 1,500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 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 DC432AS 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 TOWN PARKS AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 808.54 2,000.00 2,000.00 2,000.00 49.03 200.00 20.00 20.00 445.70 1,000.00 1,000.00 1,000.00 398.70 500.00 500.00 500.00 1,039.75 1,000.00 1,100.00 1,100.00 100.00 1,500.00 1,000.00 1,000.00 2,841.72 6,200.00 5,620.00 5,620.00 96,998.51 111,200.00 115,020.00 115,020.00 31,529.73 7,500.00 26,700.00 26,700.00 0.00 7,400.00 8,000.00 8,000.00 2,100.76 1,000.00 1,000.00 1,000.00 33,630.49 15,900.00 35,700.00 35,700.00 1,000.00 3,000.00 3,000.00 3,000.00 1,000.00 3,000.00 3,000.00 3,000.00 0.00 0.00 400.00 400.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 200.00 200.00 0.00 0.00 4,000.00 4,000.00 555.71 100.00 600.00 600.00 14,202.05 30,000.00 35,000.00 35,000.00 4,332.86 3,500.00 3,600.00 3,600.00 6,763.22 20,000.00 10,000.00 10,000.00 0.00 50,000.00 0.00 0.00 40,236.96 0.00 0.00 0.00 66 090.80 103,600.00 54,800.00 54.800.00 A-8 100,721.29 122,500.00 93,500.00 93,500.00 32,286.06 34,000.00 34,000.00 34,000.00 32,286.06 34,000.00 34,000.00 34,000.00 32,286.06 34,000.00 34,000.00 34,000.00 230,005.86 267,700.00 242,520.00 242,520.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 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 A7110.405 YOUTH 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 TOTAL TOTAL TOWN PARKS YOUTH & AGED PROJECTS CONTRACTUAL EXPENSE A7320.401 CASS PARK FACILITY A7320.404 CODDINGTON RD CC SUMMER CAMPS A7320.405 COOPERATIVE EXTENSION A7320.406 LEARNG WEB / YOUTH WORKS A7320.407 ITHACA INVADERS A7320.408 CLUB ITHACA A7320.410 OUTINGS (AT RISK YOUTH) A7320.411 SCIENCE CENTER PC PROGRAMS A7320.412 WEST HILL PILOT YOUTH PROGRAM A7320.416 REC PARTNERSHIP COUNTY TOTAL CONTRACTUAL EXPENSE TOTAL YOUTH & AGED PROJECTS HISTORIAN PERSONAL SERVICES A7510.100 REGULAR AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 47,162.57 56,500.00 84,500.00 84,500.00 40,550.95 37,000.00 79,400.00 79,400.00 6,334.94 10 000.00 8,000.00 8,000.00 94 048.46 103,500.00 171,900.00 171,900.00 26,000.00 27,000.00 30,000.00 30,000.00 1,540.36 2,100.00 2,100.00 2,100.00 27 540.36 29,100.00 32,100.00 32,100.00 6,732.00 6,700.00 6,800.00 6,800.00 19,777.79 20,000.00 22,000.00 22,000.00 0.00 25,000.00 0.00 0.00 0.00 5,000.00 5,000.00 5,000.00 0.00 1,300.00 0.00 0.00 0.00 500.00 500.00 500.00 412.55 400.00 450.00 450.00 35.00 100.00 100.00 100.00 1,459.30 2,000.00 2,100.00 2,100.00 0.00 0.00 11,659.00 11,659.00 0.00 60 000.00 60,000.00 60,000.00 28 416.64 121,000.00 108,609.00 108,609.00 0.00 199,270.00 199,270.00 199,270.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 175,000.00 175,000.00 0.00 199 270.00 384,270.00 384,270.00 150 005.46 452 870.00 696,879.00 696,879.00 112,362.00 112,362.00 50,000.00 50,000.00 9,062.00 11,262.00 11,262.00 11,262.00 28,848.80 28,529.00 28,529.00 28,529.00 52,841.00 54,426.00 54,426.00 54,426.00 1,500.00 1,500.00 0.00 0.00 2,036.00 2,036.00 3,500.00 3,500.00 3,104.01 0.00 0.00 0.00 1,380.00 1,200.00 0.00 0.00 3,416.00 0.00 0.00 0.00 47 638.00 47,638.00 50,441.00 50,441.00 262 187.81 258,953.00 198,158.00 198,158.00 A-9 262 187.81 258,953.00 198,158.00 198,158.00 0.00 0.00 1,000.00 1,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A7510.400 CONTRACTUAL A7510.401 DEWITT HISTORICAL SOCIETY 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 SENIOR CITIZEN COUNCIL A8989.404 HUMAN SERVICES COALITION A8989.408 CAYUGA LAKE WATERSHED MGMT PLAN TOTAL CONTRACTUAL EXPENSE TOTAL COMMUNITY SERVICES TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 0.00 0.00 1,000.00 1,000.00 0.00 8,400.00 500.00 500.00 8,037.00 0.00 4,200.00 4,200.00 8,037.00 8,400.00 4,700.00 4,700.00 8,037.00 8,400.00 5,700.00 5,700.00 929.04 2,500.00 3,000.00 3,000.00 0.00 0.00 1,000.00 1.000.00 929.04 2,500.00 4,000.00 4.000.00 929.04 2,500.00 4,000.00 4,000.00 1,450.00 12,251.00 0.00 0.00 600.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,050.00 12,251.00 0.00 0.00 2,050.00 12,251.00 0.00 0.00 423 209.31 734,974.00 904,737.00 904,737.00 10,450.00 10,450.00 10,450.00 10,450.00 8,174.00 8,400.00 8,400.00 8,400.00 4,000.00 4,000.00 4,000.00 4,000.00 900.00 900.00 900.00 900.00 23 524.00 23 750.00 23,750.00 23,750.00 23 524.00 23,750.00 23,750.00 23,750.00 23 524.00 23,750.00 23,750.00 23,750.00 EMPLOYEE BENEFITS A9010.800 NYS RETIREMENT 11,932.00 36,000.00 124,000.00 124,000.00 A9030.800 SOCIAL SECURITY 72,486.44 78,000.00 86,000.00 86,000.00 A9040.800 WORKERS COMPENSATION 8,830.00 11,500.00 22,000.00 22,000.00 A9045.800 LIFE INSURANCE 1,806.26 2,000.00 2,100.00 2,100.00 A-10 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/03 A9050.800 UNEMPLOYMENT INSURANCE A9055.800 DISABILITY INSURANCE A9056.800 DISABILITY INSURANCE - LONG-TERM A9060.800 GROUP HEALTH INSURANCE TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS A9901.904 RISK RETENTION A9901.907 DEBT SERVICE FUND TOTAL TOTAL TRANSFERS TO OTHER FUNDS TRANSFERS TO CAPITAL FUNDS A9950.927 PUBLIC WORKS FACILITY TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 0.00 500.00 500.00 500.00 738.94 800.00 900.00 900.00 3,293.26 4,000.00 4,600.00 4,600.00 131,817.00 123,000.00 150,000.00 150,000.00 230,903.90 255,800.00 390,100.00 390,100.00 2,000.00 2,000.00 2,000.00 2,000.00 0.00 0.00 126,000.00 126,000.00 2,000.00 2,000.00 128,000.00 128,000.00 2,000.00 2,000.00 128,000.00 128,000.00 178 275.67 5.519.80 0.00 0.00 178 275.67 5.519.80 0.00 0.00 178 275.67 5.519.80 0.00 0.00 180 275.67 7,519.80 128,000.00 128,000.00 TOTAL APPROPRIATIONS 2,272,847.29 2,567,371.71 2,999,577.00 2,999,577.00 A-11 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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 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 DEPARTMENTAL INCOME 3,200.00 A1255 TOWN CLERK FEES 900.00 A1260 PERSONNEL FEES - SCLIWC A1289 COMMUNITY SRVS - 1% CTY SALES TAX AGRM'T A1555 DOG ENUMERATION FEES A1556 SPCA CONTRACT 3,400.00 A1557 DOG IMPOUNDMENT FEES A2189 ENGINEERING FEES FOR SERVICES TOTAL DEPARTMENTAL INCOME 2,000.00 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 FINES AND FORFEITURES A2610 FINES, FEES, & FOREFEITED BAIL TOTAL FINES AND FORFEITURES AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 939,082.78 975,528.00 1,052,475.00 1,052,475.00 939,082.78 975,528.00 1,052,475.00 1,052,475.00 3,747.62 3,700.00 4,600.00 4,600.00 3,747.62 3,700.00 4,600.00 4,600.00 11,145.85 8,000.00 8,000.00 8,000.00 11,145.85 8,000.00 8.000.00 8,000.00 742,159.63 73,891.93 304.900.00 304,900.00 742,159.63 73,891.93 304,900.00 304,900.00 3,264.01 2,900.00 3,200.00 3,200.00 949.25 900.00 900.00 900.00 0.00 22,000.00 22,850.00 22,850.00 1,819.08 2,200.00 1,900.00 1,900.00 4,321.34 3,400.00 2,500.00 2,500.00 620.00 450.00 450.00 450.00 3,597.35 2,000.00 2,000.00 2,000.00 14.571.03 33,850.00 33,800.00 33,800.00 50,169.00 47,638.00 47,638.00 47,638.00 0.00 10,124.00 10,124.00 10,124.00 50,169.00 57,762.00 57,762.00 57.762.00 43,102.47 38,000.00 22,000.00 22,000.00 13,866.58 16,800.00 16,800.00 16,800.00 500.00 700.00 700.00 700.00 2,122.58 16,800.00 16,800.00 16,800.00 59,591.63 72,300.00 56,300.00 56,300.00 0.00 0.00 10.00 10.00 533.12 400.00 400.00 400.00 1,846.00 1,400.00 1,600.00 1,600.00 2,379.12 1,800.00 2,010.00 2,010.00 A-12 207,836.00 205,000.00 205,000.00 205,000.00 207,836.00 205,000.00 205,000.00 205,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 2-A REVENUES ADOPTED 11/06/03 SALE OF PROPERTY & COMPENSATION FOR LOSS 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 A5031/B INTERFUND TRANSFER PART/TOWN A5031/DB INTERFUND TRANSFER HIGHWAY A5031/F INTERFUND TRANSFER WATER A5031/G INTERFUND TRANSFER SEWER TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 98.04 0.00 0.00 0.00 432.00 0.00 0.00 0.00 530.04 0.00 0.00 0.00 33,246.05 0.00 0.00 0.00 18,000.00 18,000.00 0.00 0.00 751.79 0.00 0.00 0.00 51.997.84 18,000.00 0.00 0.00 347,118.53 180,000.00 170,000.00 170,000.00 14,922.00 0.00 7,215.00 7,215.00 0.00 199,270.00 199,270.00 199,270.00 975.00 0.00 0.00 0.00 803.65 0.00 0.00 0.00 363,819.18 379,270.00 376,485.00 376,485.00 23,253.34 50,902.00 31,476.00 31,476.00 23,253.34 50,902.00 31,476.00 31,476.00 62,745.46 50,902.00 65,988.00 65,988.00 62,745.46 50,902.00 65,988.00 65,988.00 171,997.60 203,608.00 194,928.00 194,928.00 A-13 2,619,027.32 2,032,709.93 2,296,260.00 2,296,260.00 -346,180.03 534,661.78 703,317.00 703,317.00 2,272,847.29 2,567,371.71 2,999,577.00 2,999,577.00 Town of Ithaca General Townwide Fund Budgeted Expenditures General Gov't Support & Service: 21% Public Works Facility Serial Bond Obligation 4% 2004 $2,999,577 Highway Administration, Safety & Garage Maintenance 6% Town Parks & Communit, Services 18% Salaries & Wages 38% ;e Benefits 1070 Town of Ithaca General Townwide Fund Appropriated Fund Balance 23% Fines, Fees & Other Income 10% State Aid - Community Services 2% State Aid - Parks Grant 7% Interfund Transfers 6% Real Property Taxes 35% Sales Tax 10% Mortgage 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) storm 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. TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 1-B APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITORS CONTRACTUAL EXPENSE B1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITORS ATTORNEY CONTRACTUAL EXPENSE B1420.400 BARNEY, GROSSMAN, DUBOW & MARCUS TOTAL CONTRACTUAL EXPENSE TOTAL ATTORNEY 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 B1650.415 TELEPHONES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL COMM SYSTEMS CENTRAL STOREROOM CONTRACTUAL EXPENSE B1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 800.00 800.00 1,000.00 1,000.00 800.00 800.00 1,000.00 1,000.00 800.00 800.00 1,000.00 1,000.00 53 584.40 33,000.00 29,000.00 29,000.00 53 584.40 33 000.00 29,000.00 29,000.00 53 584.40 33 000.00 29,000.00 29,000.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 2,625.05 3,000.00 0.00 0.00 0.00 0.00 0.00 0.00 2,625.05 3.000.00 0.00 0.00 2,625.05 3,000.00 0.00 0.00 744.59 850.00 600.00 600.00 744.59 850.00 600.00 600.00 TOTAL CENTRAL STOREROOM 744.59 850.00 600.00 600.00 CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE B1670.402 COPIER PAPER B1670.403 COPIER SUPPLIES B1670.404 COPIER TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL PRINT & MAIL B-1 540.22 600.00 600.00 600.00 755.93 500.00 600.00 600.00 0.00 0.00 0.00 0.00 1,296.15 1,100.00 1,200.00 1,200.00 1,296.15 1,100.00 1,200.00 1,200.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/06/03 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY B1680.201 HARDWARE TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B1680.401 MAINTENANCE & REPAIRS 81680.402 XEROX COPIER DC470 B1680.403 EDUCATION & TRAINING 81680.404 2515 LARGE DOCUMENT COPIER B1680.405 XEROX COPIER DC230 81680.461 TOOLS & SUPPLIES B1680.491 SOFTWARE B1680.492 GIS SUPPORT B1680.493 BLDG/ZONING CODE SUPPORT & SUBSCRIPTION B1680.495 NETWORK SUPPORT TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS 81910.400 LIABILITY INSURANCE B1990.400 CONTINGENT ACCOUNT TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT TRANSPORTATION STORM WATER MANAGEMENT CONTRACTUAL EXPENSE B5132.460 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 EQUIPMENT/CAPITAL OUTLAY B8010.200 EQUIPMENT AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,529.71 0.00 4,290.00 4,290.00 1,529.71 0.00 4,290.00 4,290.00 0.00 100.00 100.00 100.00 3,527.51 3,700.00 3,700.00 3,700.00 735.00 0.00 0.00 0.00 1,819.92 0.00 120.00 120.00 1,095.34 800.00 1,400.00 1,400.00 0.00 100.00 100.00 100.00 0.00 720.00 0.00 0.00 51.25 1,525.00 3,260.00 3,260.00 0.00 1,475.00 1,475.00 1,475.00 0.00 0.00 400.00 400.00 7,229.02 8,420.00 10,555.00 10,555.00 B-2 8,758.73 8,420.00 14,845.00 14,845.00 8,139.22 10,000.00 11,000.00 11,000.00 0.00 5,000.00 5,000.00 5,000.00 8,139.22 15,000.00 16,000.00 16,000.00 75 948.14 62,170.00 62,795.00 62,795.00 0.00 50,000.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 134,029.84 135,900.00 146,000.00 146,000.00 3,074.75 4,900.00 5,100.00 5,100.00 137 104.59 140,800.00 151,100.00 151,100.00 20,188.56 0.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/06/03 TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B8010.400 CONTRACTUAL B8010.401 LEGAL ADS B8010.403 CONFERENCES & MILEAGE B8010.404 VEHICLE MAINTENANCE B8010.408 POSTAGE B8010.415 TELEPHONE B8010.420 DUES & PUBLICATIONS B8010.440 PERSONAL PROTECTIVE EQUIPMENT B8010.450 GASOLINE TOTAL CONTRACTUAL EXPENSE TOTAL ZONING PLANNING PERSONAL SERVICES B8020.100 REGULAR B8020.101 BOARD MEMBERS B8020.110 STUDENT INTERNS TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY B8020.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B8020.400 CONTRACTUAL B8020.401 LEGAL ADS 88020.403 CONFERENCES & MILEAGE B8020.404 VEHICLE MAINTENANCE 88020.406 PLANNING STUDY B8020.407 CONSERVATION BOARD 88020.408 POSTAGE B8020.409 PRTG, FILM...SPECIFIC 88020.410 INTERNS B8020.415 TELEPHONE 88020.420 DUES & PUBLICATIONS B8020.450 GASOLINE B8020.461 NEST TRANSIT PLANNING PROJECT TOTAL CONTRACTUAL EXPENSE TOTAL PLANNING TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFI EMPLOYEE BENEFITS B-3 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 20,188.56 0.00 0.00 0.00 432.21 300.00 300.00 300.00 1,123.55 700.00 700.00 700.00 90.00 750.00 650.00 650.00 165.59 300.00 300.00 300.00 772.73 300.00 500.00 500.00 917.79 700.00 700.00 700.00 702.24 750.00 750.00 750.00 224.38 50.00 200.00 200.00 1,086.64 900.00 900.00 900.00 5,515.13 4,750.00 5,000.00 5,000.00 162 808.28 145,550.00 156,100.00 156,100.00 220,165.60 222,800.00 244,000.00 244,000.00 6,501.70 11,100.00 11,400.00 11,400.00 3,450.00 4,200.00 9,700.00 9,700.00 230,117.30 238,100.00 265,100.00 265,100.00 717.40 20.000.00 0.00 0.00 717.40 20.000.00 0.00 0.00 280.59 500.00 500.00 500.00 1,614.67 1,500.00 1,500.00 1,500.00 1,585.80 4,000.00 4,000.00 4,000.00 235.00 300.00 300.00 300.00 4,000.00 10,000.00 10,000.00 10,000.00 315.88 2,000.00 2,000.00 2,000.00 2,343.02 2,000.00 2,300.00 2,300.00 0.00 1,500.00 1,000.00 1,000.00 0.00 1,500.00 1,500.00 1,500.00 0.00 0.00 600.00 600.00 2,551.00 2,500.00 2,600.00 2,600.00 125.19 200.00 200.00 200.00 5,000.00 0.00 0.00 0.00 18,051.15 26,000.00 26,500.00 26,500.00 248,885.85 284,100.00 291,600.00 291,600.00 411,694.13 429,650.00 447,700.00 447,700.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B AMENDED RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/03 2002 2003 2004 2004 B9010.800 NYS RETIREMENT B9030.800 SOCIAL SECURITY 89040.800 WORKERS COMPENSATION B9045.800 LIFE INSURANCE 89050.800 UNEMPLOYMENT INSURANCE 89055.800 DISABILITY INSURANCE 89056.800 DISABILITY INSURANCE - LONG-TERM B9060.800 GROUP HEALTH INSURANCE 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 3,952.00 7,200.00 48,500.00 48,500.00 27,974.51 30,000.00 35,000.00 35,000.00 2,300.00 2,700.00 5,000.00 5,000.00 672.00 800.00 800.00 800.00 0.00 500.00 500.00 500.00 238.20 300.00 300.00 300.00 1,271.92 1,500.00 2,000.00 2,000.00 49,425.14 50,000.00 56,000.00 56,000.00 85,833.77 93,000.00 148,100.00 148,100.00 23,253.34 50,902.00 31,476.00 31,476.00 2,000.00 2,000.00 2,000.00 2,000.00 25,253.34 52,902.00 33,476.00 33,476.00 25,253.34 52,902.00 33,476.00 33,476.00 25,253.34 52,902.00 33,476.00 33,476.00 TOTAL APPROPRIATIONS 598,729.38 687,722.00 742,071.00 742,071.00 B-4 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 2-B ESTIMATED REVENUES NON -PROPERTY TAX ITEMS 81120 SALES TAX 81170 TV FRANCHISE TAX TOTAL NON -PROPERTY TAX ITEMS DEPARTMENTAL INCOME B2110 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 B2665 SALE OF EQUIPMENT 82680 INSURANCE RECOVERIES B2691 DEVELOPMENT & REVIEW COST RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS QTATG AM B3001 STATE AID PER CAPITA TOTAL STATE AID TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES B-5 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 289,013.00 386,607.64 428,700.00 428,700.00 55,299.68 52,000.00 52.000.00 52,000.00 344,312.68 438,607.64 480,700.00 480,700.00 67,841.40 42,000.00 45,000.00 45,000.00 4,225.00 4,000.00 4,000.00 4,000.00 0.00 0.00 9,000.00 9,000.00 72,066.40 46,000.00 58,000.00 58,000.00 5,370.08 4,200.00 1,000.00 1,000.00 5,370.08 4,200.00 1,000.00 1,000.00 0.00 2,000.00 0.00 0.00 73.00 0.00 0.00 0.00 7.729.50 10,000.00 0.00 0.00 7.802.50 12.000.00 0.00 0.00 72,096.00 70,000.00 70,000.00 70,000.00 72,096.00 70,000.00 70,000.00 70,000.00 501,647.66 570,807.64 609,700.00 609,700.00 97,081.72 116,914.36 132,371.00 132,371.00 598,729.38 687,722.00 742,071.00 742,071.00 Town of Ithaca General Part -Town Fund Budgeted Expenditures 2004 Administrative & Support Servic 17% Storm Water Management. 7% Employee Benefits 20% $742,071 Salaries & Wages 56% Town of Ithaca General Part -Town Fund Budgeted Revenues 2004 $742,071 Appropriated Fund Balance 18% State Aid -Per Capita_ 9% Planning Fees 2% Zoning Fees 6% Cable & TV Franchise 7% Sales Tax 58% r � � � � �� i 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. TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 1 -DB APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE DB1320.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING TOWN ATTORNEY CONTRACTUAL EXPENSE DB1420.400 BARNEY GROSSMAN DUBOW & MARCUS TOTAL CONTRACTUAL EXPENSE TOTAL TOWN ATTORNEY 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 DB1680.494 ANNUAL SUPPORT DB1680.495 NETWORK SUPPORT DB1680.496 TIME WARNER CABLE RR TOTAL CONTRACTUAL EXPENSE AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 800.00 1,500.00 1,800.00 1,800.00 800.00 1,500.00 1,800.00 1,800.00 800.00 1,500.00 1,800.00 1,800.00 2,679.18 1,750.00 1,200.00 1,200.00 2,679.18 1,750.00 1,200.00 1,200.00 2,679.18 1,750.00 1,200.00 1,200.00 0.00 0.00 27,000.00 27,000.00 0.00 0.00 27,000.00 27,000.00 0.00 0.00 27,000.00 27,000.00 0.00 500.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 100.00 100.00 0.00 100.00 100.00 100.00 806.00 320.00 3,050.00 3,050.00 0.00 3,300.00 1,010.00 1,010.00 0.00 430.00 430.00 430.00 0.00 800.00 0.00 0.00 795.00 650.00 440.00 440.00 0.00 0.00 3,300.00 3,300.00 1,601.00 5,700.00 8,430.00 8,430.00 TOTAL INFORMATION TECHNOLOGY 1,601.00 5,700.00 8,430.00 8,430.00 DB -1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/03 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 SPECIAL ITEMS DB1910.400 LIABILITY INSURANCE 30,505.87 38,000.00 42,000.00 42,000.00 TOTAL SPECIAL ITEMS 30 505.87 38,000.00 42,000.00 42,000.00 TOTAL GENERAL GOVERNMENT SUPPORT 35,586.05 47,450.00 80,430.00 80,430.00 TRANSPORTATION GENERAL REPAIRS EXPENSE 432,900.00 459,400.00 459,400.00 PERSONAL SERVICES DB5110.450 GAS, OIL, & DIESEL FUEL 11,000.00 11,300.00 DB5110.100 REGULAR 315,505.45 296,000.00 317,300.00 317,300.00 DB5110.102 OVERTIME 4,850.22 6,000.00 6,000.00 6,000.00 TOTAL PERSONAL SERVICES 320,355.67 302,000.00 323,300.00 323,300.00 CONTRACTUAL EXPENSE 432,900.00 459,400.00 459,400.00 0.00 DB5110.450 GAS, OIL, & DIESEL FUEL 11,000.00 11,300.00 12,000.00 12,000.00 DB5110.451 ROAD REPAIRS 67,361.99 113,500.00 118,000.00 118,000.00 DB5110.461 TOOLS & SUPPLIES 2,472.41 6,100.00 6,100.00 6,100.00 1,820.34 TOTAL CONTRACTUAL EXPENSE 80,834.40 130,900.00 136,100.00 136,100.00 TOTAL GENERAL REPAIRS 401 190.07 432,900.00 459,400.00 459,400.00 0.00 DB5112.450 GAS, OIL, & DIESEL FUEL PERMANENT IMPROVEMENTS 7,500.00 8,000.00 8,000.00 DB5112.453 PERSONAL SERVICES 168,876.30 22,500.00 23,000.00 23,000.00 DB5112.100 REGULAR 156,739.00 148,000.00 158,700.00 158,700.00 DB5112.102 OVERTIME 1,820.34 3,000.00 3,000.00 3,000.00 TOTAL PERSONAL SERVICES 158,559.34 151,000.00 161,700.00 161,700.00 CONTRACTUAL EXPENSE 0.00 18,000.00 0.00 0.00 DB5112.450 GAS, OIL, & DIESEL FUEL 7,400.00 7,500.00 8,000.00 8,000.00 DB5112.453 ROAD REPAIRS 168,876.30 22,500.00 23,000.00 23,000.00 DB5112.455 STONE QUARRY ROAD 0.00 125,000.00 0.00 0.00 DB5112.461 TOOLS & SUPPLIES 1.765.00 1,700.00 1,800.00 1,800.00 DB5112.507 TOTAL CONTRACTUAL EXPENSE 178,041.30 156,700.00 32,800.00 32,800.00 DB5112.501 WHITETAIL DRIVE PAVING 0.00 18,000.00 0.00 0.00 DB5112.502 EVERGREEN LANE 0.00 30,000.00 30,000.00 30,000.00 DB5112.503 WHITETAIL DR RECONSTR 0.00 50,000.00 0.00 0.00 DB5112.504 MARCY COURT PAVING 0.00 10,000.00 0.00 0.00 DB5112.506 CHASE LANE PAVING 0.00 0.00 0.00 0.00 DB5112.507 DOVE DR PAVING 0.00 0.00 0.00 0.00 DB5112.508 COMPTON RD PAVING 0.00 0.00 0.00 0.00 DB5112.510 RICH ROAD 0.00 0.00 40;000.00 40,000.00 DB5112.511 CALDWELL ROAD 0.00 0.00 150,000.00 150,000.00 TOTAL 0.00 108,000.00 220,000.00 220,000.00 TOTAL PERMANENT IMPROVEMENTS 336 600.64 415,700.00 414,500.00 414,500.00 MACHINERY DB -2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/03 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 TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5140.400 CONTRACTUAL DB5140.409 ADVERTISING DB5140.410 CONFERENCES & MILEAGE DB5140.440 PERSONAL PROTECTIVE EQUIPMENT DB5140.450 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 DB5142.461 TOOLS & SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL SNOW REMOVAL AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 51,595.15 70,720.00 77,400.00 77,400.00 1,033.34 1,000.00 1,000.00 1,000.00 52 628.49 71,720.00 78,400.00 78,400.00 170,812.07 177,000.00 190,000.00 190,000.00 1,707.37 2,600.00 2,600.00 2,600.00 172 519.44 179 600.00 192,600.00 192,600.00 2,638.03 3,300.00 3,500.00 3,500.00 64,434.17 65,000.00 68,000.00 68,000.00 13 968.13 14,400.00 15,000.00 15,000.00 81 040.33 82 700.00 86,500.00 86,500.00 306 188.26 334,020.00 357,500.00 357,500.00 41,397.67 59,200.00 55,600.00 55,600.00 1,014.80 1,000.00 2,000.00 2,000.00 42 412.47 60 200.00 57,600.00 57.600.00 4,982.10 5,200.00 5,500.00 5,500.00 0.00 500.00 500.00 500.00 272.07 500.00 500.00 500.00 8,926.69 9,000.00 9,100.00 9,100.00 0.00 0.00 4,000.00 4,000.00 14 180.86 15,200.00 19,600.00 19,600.00 56 593.33 75,400.00 77,200.00 77,200.00 50,836.17 74,000.00 79,400.00 79,400.00 48 969.76 53,000.00 57,000.00 57,000.00 99 805.93 127 000.00 136,400.00 136,400.00 11,326.84 8,500.00 8,600.00 8,600.00 78,572.74 69,000.00 75,000.00 75,000.00 2,042.47 3,000.00 3,100.00 3,100.00 91 942.05 80,500.00 86,700.00 86,700.00 191 747.98 207,500.00 223,100.00 223,100.00 TOTAL TRANSPORTATION 1,292,320.28 1 465 520.00 1,531,700.00 1,531,700.00 DB -3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/03 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 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 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 10,149.00 45,500.00 101,200.00 101,200.00 51,414.19 53,500.00 58,500.00 58,500.00 35,672.00 43,000.00 60,000.00 60,000.00 1,948.26 2,100.00 2,100.00 2,100.00 3,442.00 500.00 500.00 500.00 623.60 800.00 800.00 800.00 2,882.97 3,100.00 4,100.00 4,100.00 161,189.40 158,000.00 210,000.00 210,000.00 267,321.42 306,500.00 437,200.00 437,200.00 23,253.34 50,902.00 31,476.00 31,476.00 2,000.00 2,000.00 2,000.00 2,000.00 25,253.34 52,902.00 33,476.00 33,476.00 25,253.34 52,902.00 33,476.00 33,476.00 125.000.00 0.00 0.00 0.00 125,000.00 0.00 0.00 0.00 125.000.00 0.00 0.00 0.00 150,253.34 52,902.00 33,476.00 33,476.00 TOTAL APPROPRIATIONS 1,745,481.09 1,872,372.00 2,082,806.00 2,082,806.00 DB -4 TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2004 SCHEDULE 2 -DB ESTIMATED REVENUES NON -PROPERTY TAX ITEMS DB1120 SALES TAX TOTAL NON -PROPERTY TAX ITEMS INTERGOVERNMENTAL CHARGES DB2300 SERVICES OTHER GOVERNMENTS DB2301 SERVICES OTHER DB2305 SNOW & ICE REMOVAL - COUNTY TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY DB2401 INTEREST TOTAL USE OF MONEY AND PROPERTY SALE OF PROPERTY & COMPENSATION FOR LOSS DB2665 SALE OF EQUIPMENT DS2680 INSURANCE RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES DB2705 CULVERT FEES DB2770 OTHER UNCLASSIFIED REVENUES TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID DB3501 CHIPS TOTAL STATE AID INTERFUND TRANSFERS DB5031/H CAPITAL PROJECTS TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,305,761.00 1 628,180.43 1,472,300.00 1,472,300.00 1,305,761.00 1 628 180.43 1,472,300.00 1,472,300.00 1,637.00 13,000.00 0.00 0.00 1,152.50 0.00 0.00 0.00 32 989.98 25,300.00 64,000.00 64,000.00 35 779.48 38,300.00 64,000.00 64,000.00 DB -5 10 855.27 10 000.00 2,300.00 2,300.00 10 855.27 10,000.00 2,300.00 2.300.00 30,190.50 40,000.00 50,000.00 50,000.00 2,170.25 2,500.00 0.00 0.00 32 360.75 42,500.00 50,000.00 50,000.00 0.00 500.00 500.00 500.00 200.00 0.00 0.00 0.00 200.00 500.00 500.00 500.00 51 282.08 50,000.00 50,000.00 50,000.00 51 282.08 50,000.00 50,000.00 50,000.00 938.00 0.00 0.00 0.00 938.00 0.00 0.00 0.00 1,437,176.58 1,769,480.43 1,639,100.00 1,639,100.00 308 304.51 102,891.57 443,706.00 443,706.00 1,745,481.09 1,872,372.00 2,082,806.00 2,082,806.00 Town of Ithaca Highway Part -Town Fund Budgeted Expenditures 2004 $2,082,806 Capital Costs - Communications Upgrade Capital Costs - Machinery & 1 % Maintenance 19% Salaries & Wages 36% Capital Costs - Road Improvements 19% Administration & Support Services 4% Employee Benefits 21% Town of Ithaca Highway Part -Town Fund Budgeted Revenues Appropriated Fund Bal; 21% Sale of Old Equipment 2% Intergovernmental Charges 3% 2004 $2,082,806 State Aid - Consolidated Highway Improvement Program 2% F u U 0 0 A 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 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 1-F APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE F1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING T( Uhl ATTnDAICV CONTRACTUAL EXPENSE F1420.400 BARNEY GROSSMAN DUBOW & MARCUS TOTAL CONTRACTUAL EXPENSE TOTAL TOWN ATTORNEY 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 F1680.201 HARDWARE TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE F1680.401 MAINTENANCE & REPAIRS F-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 3,800.00 4,000.00 4,000.00 4,000.00 3,800.00 4,000.00 4,000.00 4,000.00 3,800.00 4,000.00 4,000.00 4,000.00 2,326.02 3,200.00 2,300.00 2,300.00 2,326.02 3,200.00 2,300.00 2,300.00 2,326.02 3,200.00 2,300.00 2,300.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 0.00 500.00 400.00 400.00 0.00 500.00 400.00 400.00 0.00 500.00 400.00 400.00 540.19 600.00 600.00 600.00 755.80 500.00 600.00 600.00 1,295.99 1,100.00 1,200.00 1,200.00 1,295.99 1,100.00 1,200.00 1,200.00 2,583.64 0.00 400.00 400.00 2,583.64 0.00 400.00 400.00 0.00 100.00 100.00 100.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/06/03 F1680.402 XEROX COPIER DC470 F1680.404 2515 LARGE DOCUMENT COPIER F1680.405 XEROX COPIER DC230 F1680.461 TOOLS & SUPPLIES F1680.491 SOFTWARE F1680.492 GIS SUPPORT F1680.495 NETWORK SUPPORT 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 F8310.410 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 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 3,527.41 3,700.00 3,700.00 3,700.00 0.00 0.00 120.00 120.00 1,095.26 800.00 1,400.00 1,400.00 0.00 100.00 100.00 100.00 3,435.64 320.00 50.00 50.00 596.25 1,525.00 2,460.00 2,460.00 1.916.25 0.00 450.00 450.00 10,570.81 6,545.00 8,380.00 8,380.00 13,154.45 6,545.00 8,780.00 8,780.00 8,705.14 10,500.00 17,000.00 17,000.00 5,515.89 5,651.00 0.00 0.00 14,221.03 16,151.00 17,000.00 17,000.00 34,797.49 31,496.00 33,830.00 33,830.00 27,780.45 29,100.00 31,100.00 31,100.00 27,780.45 29,100.00 31,100.00 31,100.00 42.00 250.00 0.00 0.00 305.60 400.00 0.00 0.00 347.60 650.00 0.00 0.00 28,128.05 29,750.00 31,100.00 31,100.00 1,228.45 7,500.00 6,200.00 6,200.00 41,620.34 74,000.00 47,600.00 47,600.00 8,127.24 8,000.00 9,000.00 9,000.00 50,976.03 89,500.00 62,800.00 62,800.00 3,895.22 4,481.62 90,000.00 90,000.00 3,895.22 4,481.62 90,000.00 90,000.00 CONTRACTUAL EXPENSE F8340.400 CONTRACTUAL 1,360.42 2,500.00 2,500.00 2,500.00 F8340.401 CONFERENCES & MILEAGE 131.40 1,000.00 1,250.00 1,250.00 F8340.404 VEHICLE MAINTENANCE 529.04 1,500.00 1,500.00 1,500.00 F8340.410 ELECTRIC 34,305.96 32,000.00 35,000.00 35,000.00 F8340.415 TELEPHONES 0.00 1,700.00 1,700.00 1,700.00 F8340.420 DUES & PUBLICATIONS 452.00 500.00 750.00 750.00 F-2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/06/03 F8340.430 DRUG TESTING F8340.440 PERSONAL PROTECTIVE EQUIPMENT F8340.450 GASOLINE F8340.470 LINE REPAIRS F8340.471 SCHEDULED LINE MAINTENANCE F8340.480 CAPITAL IMPROVEMENTS F8340.481 TK PAINTING SAPSUCKER WOODS F8340.482 TK PAINTING CHRISTOPHER CIRCLE F8340.485 WATER TANK(S) SECURITY FENCING F8340.486 WATER TANK(S) PUMP STATIONS F8340.489 SCLIWC CONSTRUCTION F8340.490 WATER REFUNDS & BANK CHARGES TOTAL CONTRACTUAL EXPENSE F8340.501 NORTHVIEW WTR TK GRID IMP F8340.502 TRUMANSBURG WTR MAIN IMP F8340.503 WESTHILL INTERCON WTR LINE F8340.515 HANSHAW ROAD WATER MAIN IMP F8340.516 DANBY RD WATER MAIN IMP (WEST SIDE) F8340.517 TRUMANSBURG RD WATER TANK IMP F8340.518 SAPSUCKER WOODS TANK PAINTING F8340.519 CHRISTOPHER CIRCLE TANK PAINTING 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 F9055.800 DISABILITY INSURANCE F9056.800 DISABILITY INSURANCE - LONG-TERM F9060.800 GROUP HEALTH INSURANCE TOTAL EMPLOYEE BENEFITS F-3 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 78.00 0.00 0.00 0.00 911.37 2,000.00 2,000.00 2,000.00 501.19 750.00 800.00 800.00 34,281.57 40,000.00 40,000.00 40,000.00 28,596.61 25,000.00 25,000.00 25,000.00 0.00 0.00 0.00 0.00 0.00 25,000.00 0.00 0.00 0.00 25,000.00 0.00 0.00 1,024.53 10,000.00 0.00 0.00 6,000.00 5,000.00 10,000.00 10,000.00 1,531.40 0.00 0.00 0.00 823.45 1,000.00 0.00 0.00 110,526.94 172,950.00 120,500.00 120,500.00 0.00 100,000.00 100,000.00 100,000.00 0.00 450,000.00 0.00 0.00 0.00 1,500,000.00 0.00 0.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 0.00 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 25,000.00 25,000.00 0.00 0.00 25,000.00 25,000.00 0.00 2,050,000.00 260,000.00 260,000.00 165 398.19 2,316,931.62 533,300.00 533,300.00 527,067.74 640,000.00 800,000.00 800,000.00 493,546.81 320,000.00 230,000.00 230,000.00 4,828.73 10,000.00 5,000.00 5,000.00 1,025,443.28 970,000.00 1,035,000.00 1,035,000.00 1,025,443.28 970,000.00 1,035,000.00 1,035,000.00 1,218,969.52 3,316,681.62 1,599,400.00 1.599,400.00 190.00 500.00 3,200.00 3,200.00 6,151.11 8,800.00 7,500.00 7,500.00 1,079.00 1,300.00 3,000.00 3,000.00 64.00 50.00 50.00 50.00 26.10 15.00 15.00 15.00 115.04 100.00 100.00 100.00 4,650.49 3,100.00 5,400.00 5,400.00 12,275.74 13,865.00 19,265.00 19,265.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F AMENDED RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/03 2002 2003 2004 2004 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 62,745.46 50,902.00 65,988.00 65,988.00 2,000.00 2,000.00 2,000.00 2,000.00 343,133.00 341,396.00 331,372.00 331,372.00 407,878.46 394,298.00 399.360.00 399,360.00 407,878.46 394,298.00 399,360.00 399,360.00 407,878.46 394,298.00 399,360.00 399,360.00 TOTAL APPROPRIATIONS 1,673,921.21 3,756,340.62 2,051,855.00 2,051,855.00 F-4 TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) F-5 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-F ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES F1031 WATER BENEFIT AD VALOREM 6,000.00 6,000.00 6,000.00 6,000.00 F1032 WATER BENEFIT UNITS 393,235.56 395,541.00 486,733.65 486,733.65 TOTAL REAL PROPERTY TAXES 399,235.56 401,541.00 492,733.65 492,733.65 DEPARTMENTAL INCOME F2142 METERED WATER SALES 1,470,744.54 1,300,000.00 1,500,000.00 1,500,000.00 F2144 WATER SERVICE CHARGES 7,214.35 3,500.00 7,000.00 7,000.00 F2148 PENALTIES & ASSESSMENTS 15,857.48 10,000.00 15,000.00 15,000.00 TOTAL DEPARTMENTAL INCOME 1,493,816.37 1,313,500.00 1,522,000.00 1,522,000.00 INTERGOVERNMENTAL CHARGES F2378 SERVICES TO OTHER GOVERNMENTS 471.96 2,000.00 2,000.00 2,000.00 TOTAL INTERGOVERNMENTAL CHARGES 471.96 2,000.00 2,000.00 2,000.00 USE OF MONEY AND PROPERTY F2401 INTEREST 10,627.02 10,000.00 1,600.00 1,600.00 TOTAL USE OF MONEY AND PROPERTY 10,627.02 10,000.00 1,600.00 1,600.00 SALE OF PROPERTY & COMPENSATION FOR LOSS F2680 INSURANCE RECOVERIES 300.00 0.00 0.00 0.00 TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS 300.00 0.00 0.00 0.00 MISCELLANEOUS LOCAL SOURCES F2701 REFUND OF PRIOR YEARS 11,351.68 0.00 0.00 0.00 TOTAL MISCELLANEOUS LOCAL SOURCES 11,351.68 0.00 0.00 0.00 INTERFUND TRANSFERS F5031/H CAPITAL PROJECT FUND 950.44 0.00 0.00 0.00 TOTAL INTERFUND TRANSFERS 950.44 0.00 0.00 0.00 PROCEEDS OF OBLIGATIONS F5730 PROCEEDS FROM BORROWING 0.00 2,050,000.00 0.00 0.00 TOTAL PROCEEDS OF OBLIGATIONS 0.00 2,050,000.00 0.00 0.00 TOTAL REVENUES 1,916,753.03 3,777,041.00 2,018,333.65 2,018,333.65 APPROPRIATED FUND BALANCE -242,831.82 -20,700.38 33,521.35 33,521.35 TOTAL REVENUES & OTHER SOURCES 1,673,921.21 3,756,340.62 2,051,855.00 2,051,855.00 F-5 Town of Ithaca Water Fund Administration & Support Services 5% General Obligation Bond Payments 16% Purchased Water 50% 1 Salaries & Wages 5% Employee Benefits / 1% Capital Costs - Equipment 4% Transmission & Distribution 6% Capital Costs - Line Improvements 13% Town of Ithaca Water Fund Budgeted Revenues Appropriated Fund Balance 2% Metered Water Sales & Charges 74% 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. TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 1-G APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE G1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING TOWN ATTORNEY CONTRACTUAL EXPENSE G1420.400 BARNEY GROSSMAN DUBOW & MARCUS G1420.401 ATTORNEY FOR SEWER TOTAL CONTRACTUAL EXPENSE TOTAL TOWN ATTORNEY 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 G1680.201 HARDWARE TOTAL EQUIPMENT/CAPITAL OUTLAY G-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 3,800.00 3,300.00 5,000.00 5,000.00 3,800.00 3,300.00 5,000.00 5,000.00 3,800.00 3,300.00 5,000.00 5,000.00 3,802.83 3,000.00 1,000.00 1,000.00 1,347.12 0.00 1,500.00 1,500.00 5,149.95 3,000.00 2,500.00 2,500.00 5,149.95 3,000.00 2,500.00 2,500.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 0.00 0.00 150.00 150.00 0.00 500.00 400.00 400.00 0.00 500.00 400.00 400.00 0.00 500.00 400.00 400.00 540.16 600.00 600.00 600.00 755.78 500.00 600.00 600.00 2.47 0.00 0.00 0.00 1,298.41 1,100.00 1,200.00 1,200.00 1,298.41 1,100.00 1,200.00 1,200.00 2,583.64 0.00 0.00 0.00 2,583.64 0.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/06/03 CONTRACTUAL EXPENSE G1680.401 MAINTENANCE & REPAIRS G1680.402 XEROX COPIER DC470 G1680.404 2515 LARGE DOCUMENT COPIER G1680.405 XEROX COPIER DC230 G1680.461 TOOLS & SUPPLIES G1680.491 SOFTWARE G1680.492 GIS SUPPORT G1680.495 NETWORK SUPPORT 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 AnM T KIT CTD AT TnAi PERSONAL SERVICES G8110.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY G8110.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY 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 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 0.00 100.00 100.00 100.00 3,527.41 3,700.00 3,700.00 3,700.00 231.57 0.00 120.00 120.00 1,095.28 800.00 1,400.00 1,400.00 0.00 100.00 100.00 100.00 3,201.24 320.00 50.00 50.00 830.62 1,525.00 2,460.00 2,460.00 2,401.25 0.00 450.00 450.00 11,287.37 6,545.00 8,380.00 8,380.00 13,871.01 6,545.00 8,380.00 8,380.00 8,429.20 10,500.00 9,000.00 9,000.00 4,576.81 4.713.00 0.00 0.00 13,006.01 15,213.00 9,000.00 9,000.00 37,125.38 29,658.00 26,630.00 26,630.00 17,677.32 19,500.00 20,800.00 20,800.00 17,677.32 19,500.00 20,800.00 20,800.00 0.00 500.00 0.00 0.00 0.00 500.00 0.00 0.00 42.00 0.00 0.00 0.00 2.55 0.00 0.00 0.00 340.88 500.00 0.00 0.00 385.43 500.00 0.00 0.00 18,062.75 20,500.00 20,800.00 20,800.00 5,376.32 7,500.00 8,200.00 8,200.00 20,654.77 37,000.00 39,700.00 39,700.00 2,320.39 2,000.00 3,000.00 3,000.00 28,351.48 46,500.00 50,900.00 50,900.00 G-2 -518.37 4,481.63 90,000.00 90,000.00 -518.37 4,481.63 90,000.00 90,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/06/03 CONTRACTUAL EXPENSE G8120.400 CONTRACTUAL G8120.401 CONFERENCES & MILEAGE G8120.404 VEHICLE MAINTENANCE G8120.410 ELECTRIC G8120.415 TELEPHONES G8120.420 DUES & PUBLICATIONS G8120.430 DRUG TESTING G8120.440 PERSONAL PROTECTIVE EQUIPMENT G8120.450 GASOLINE G8120.480 REPAIRS & MAINTENANCE G8120.481 JOINT SEWER TRANSMISSION G8120.482 VILLAGE OF CAYUGA HEIGHTS PAYMENT G8120.490 SEWER REFUNDS & BANK CHARGES 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 G8150.509 JOINTLY OWNED INTERCEPTORS 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 G9055.800 DISABILITY INSURANCE G9056.800 DISABILITY INSURANCE - LONG-TERM G9060.800 GROUP HEALTH INSURANCE TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFER TRANSFERS TO OTHER FUNDS G-3 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,524.39 1,000.00 1,500.00 1,500.00 268.00 1,000.00 1,000.00 1,000.00 3,381.39 2,000.00 2,500.00 2,500.00 8,979.88 14,000.00 14,000.00 14,000.00 0.00 900.00 900.00 900.00 128.00 250.00 200.00 200.00 78.00 0.00 0.00 0.00 501.02 1,000.00 1,200.00 1,200.00 1,298.32 1,200.00 1,500.00 1,500.00 52,865.92 38,000.00 40,000.00 40,000.00 165,000.00 422,274.00 215,000.00 215,000.00 164,817.12 165,000.00 175,200.00 175,200.00 165.61 300.00 0.00 0.00 399,007.65 646,924.00 453,000.00 453,000.00 0.00 0.00 33,000.00 33,000.00 0.00 0.00 33,000.00 33,000.00 426,840.76 697,905.63 626,900.00 626,900.00 0.00 425,000.00 724,500.00 724,500.00 0.00 0.00 20,000.00 20,000.00 0.00 425,000.00 744,500.00 744,500.00 0.00 661,000.00 0.00 0.00 0.00 661.000.00 0.00 0.00 0.00 1,086,000.00 744,500.00 744,500.00 444,903.51 1,804,405.63 1,392,200.00 1,392,200.00 189.00 500.00 3,200.00 3,200.00 3,513.88 5,000.00 5,700.00 5,700.00 1,079.00 1,300.00 3,000.00 3,000.00 64.00 50.00 50.00 50.00 18.30 15.00 15.00 15.00 115.01 100.00 100.00 100.00 4,650.49 3,100.00 5,400.00 5,400.00 9,629.68 10,065.00 17,465.00 17,465.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G AMENDED RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/03 2002 2003 2004 2004 G9901.901 GENERAL FUND G9901.904 RISK RETENTION G9901.907 DEBT SERVICE TOTAL TOTAL TRANSFERS TO OTHER FUNDS TRANSFERS TO CAPITAL FUNDS G9950.925 TRUMANSBURG ROAD SEWER IMP G9950.927 PUBLIC WORKS FACILITY TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS 62,745.46 50,902.00 65,988.00 65,988.00 2,000.00 2,000.00 0.00 0.00 457,266.00 448,376.00 429,305.00 429,305.00 522,011.46 501,278.00 495,293.00 495,293.00 522,011.46 501,278.00 495,293.00 495,293.00 544,000.00 0.00 0.00 0.00 225.000.00 0.00 0.00 0.00 769.000.00 0.00 0.00 0.00 769.000.00 0.00 0.00 0.00 1,291,011.46 501,278.00 495,293.00 495.293.00 TOTAL APPROPRIATIONS 1,782,670.03 2,345,406.63 1,931,588.00 1,931,588.00 G-4 TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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 SALE OF PROPERTY & COMPENSATION FOR LOSS G2680 INSURANCE RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES G2701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES INTERFUND TRANSFERS G5031/H INTERFUND TRANSFER -CAPITAL PROJECT FUND TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 516,163.00 519,469.00 461,675.00 461,675.00 6,700.00 6,700.00 6,700.00 6,700.00 522,863.00 526,169.00 468,375.00 468,375.00 864,299.15 940,000.00 940,000.00 940,000.00 445,833.30 400,000.00 400,000.00 400,000.00 9,667.78 5,000.00 7,000.00 7,000.00 1,319,800.23 1,345,000.00 1,347.000.00 1,347,000.00 G-5 1,684.00 1,500.00 1,500.00 1,500.00 1,684.00 1,500.00 1,500.00 1.500.00 66,827.38 45,000.00 20,000.00 20,000.00 66,827.38 45,000.00 20,000.00 20,000.00 238.00 0.00 0.00 0.00 238.00 0.00 0.00 0.00 51.486.25 0.00 0.00 0.00 51.486.25 0.00 0.00 0.00 9,532.39 0.00 0.00 0.00 9.532.39 0.00 0.00 0.00 1,972,431.25 1,917,669.00 1,836,875.00 1,836,875.00 -189,761.22 427,737.63 94,713.00 94,713.00 1,782,670.03 2,345,406.63 1,931,588.00 1,931,588.00 Town of Ithaca Sewer Fund Budgeted Expenditures 2004 $1,931,533 Administrative & Support Services Salaries & Wages 5% 4% Capital Costs - SewerProjects Employee 38% General Obligation Bond Payments 22% Capital Costs - Equipment 5% Capital Costs - Line Maintenance 2% Sewer Line Maintenance & Purchased Services 23% Town of Ithaca SewerFund Budgeted Revenues 2004 $1,931 • •`. Appropriated Fund Balance 5% Other Income 1% Sewer Rents & Charges 70% Sewer Benefit Assessments for Capital & Debt Obligations 24% RISK RETENTION FUN -V, • TILE 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 2004 SCHEDULE 1-R APPROPRIATIONS HEALTH & WELLNESS WELLNESS / HEALTH CONTRACTUAL EXPENSE R4510.400 HOSPITAL & MEDICAL BILLS R4510.425 HEALTH & WELLNESS R4510.456 CLAIMS & REPAIRS TOTAL CONTRACTUAL EXPENSE TOTAL WELLNESS / HEALTH TOTAL HEALTH & WELLNESS (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 782.50 1,000.00 1,000.00 1,000.00 10,325.51 10,000.00 12,000.00 12,000.00 0.00 0.00 2,000.00 2,000.00 11,108.01 11,000.00 15,000.00 15,000.00 11,108.01 11,000.00 15,000.00 15,000.00 11,108.01 11,000.00 15,000.00 15,000.00 TOTAL APPROPRIATIONS 11,108.01 11,000.00 15,000.00 15,000.00 R-1 TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) R-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-R ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 USE OF MONEY AND PROPERTY R2401 INTEREST & EARNINGS 1,510.88 0.00 500.00 500.00 TOTAL USE OF MONEY AND PROPERTY 1,510.88 0.00 500.00 500.00 INTERFUND TRANSFERS R5031/A GENERAL FUND 2,000.00 2,000.00 2,000.00 2,000.00 R5031/B GENERAL PART -TOWN FUND 2,000.00 2,000.00 2,000.00 2,000.00 R5031/DB HIGHWAY FUND 2,000.00 2,000.00 2,000.00 2,000.00 R5031/F WATER FUND 2,000.00 2,000.00 2,000.00 2,000.00 R5031/G SEWER FUND 2,000.00 2,000.00 2,000.00 2,000.00 TOTAL INTERFUND TRANSFERS 10,000.00 10,000.00 10,000.00 10,000.00 TOTAL REVENUES 11,510.88 10,000.00 10,500.00 10,500.00 APPROPRIATED FUND BALANCE -402.87 1,000.00 4,500.00 4,500.00 TOTAL REVENUES & OTHER SOURCES 11,108.01 11,000.00 15,000.00 15,000.00 R-2 Town of Ithaca Risk Retention Fund Budgeted Expenditures 2004 $15,000 Hospital & Medical Bills 7% Small Claims 13% less Programs 0 Town of Ithaca Risk Retention Fund Budgeted Revenues 2004 $15,000 Funding from Sewer Fund 20% -0 Funding from Water Fund 20% Funding from General Townwide Fund :W 20% Funding from Highway Part -Town Fund 20% Funding from General Part - Town Fund 20% • • • • • • • • • • • • • FIRE PROTEC'T'ION 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. TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) SCHEDULE 1 -SF APPROPRIATIONS GENERAL GOVERNMENT SUPPORT CONTRACTUAL CONTRACTUAL EXPENSE SF1420.400 BARNEY GROSSMAN DUBOW & MARCUS TOTAL CONTRACTUAL EXPENSE TOTAL CONTRACTUAL 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 FOREIGN FIRE INS CITY OF ITHACA SF3410.491 ITHACA CITY FIRE PROTECTION CONTRACT SF3410.492 V/CAYUGA HGTS FIRE PROTECTION CONTRACT SF3410.493 FOREIGN FIRE INS V/CAYUGA HEIGHTS TOTAL CONTRACTUAL EXPENSE TOTAL FIRE PROTECTION TOTAL PUBLIC SAFETY AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 7,529.25 1,700.00 1,000.00 1,000.00 7,529.25 1,700.00 1,000.00 1,000.00 7,529.25 1,700.00 1,000.00 1,000.00 23,922.78 11,976.74 1,300.00 1,300.00 23,922.78 11,976.74 1,300.00 1,300.00 31,452.03 13,676.74 2,300.00 2,300.00 14,039.00 16,151.70 16,100.00 16,100.00 1,866,147.00 1,866,147.00 2,010,848.00 2,010,848.00 92,262.00 137,928.00 151,354.00 151,354.00 739.00 672.99 700.00 700.00 1,973,187.00 2,020,899.69 2,179,002.00 2,179,002.00 1.973.187.00 2.020.899.69 2.179.002.00 2.179.002. 1,973,187.00 2,020,899.69 2,179,002.00 2,179,002.00 TOTAL APPROPRIATIONS 2,004,639.03 2,034,576.43 2,181,302.00 2,181,302.00 SF -1 TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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 TOTAL REAL PROPERTY TAX ITEMS USE OF MONEY AND PROPERTY SF2401 INTEREST TOTAL USE OF MONEY AND PROPERTY STATE AID SF3085 NYS - FOREIGN FIRE INS PREMIUM DIST TOTAL STATE AID TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES SF -2 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,022,009.00 2 035 431.00 2,302,878.00 2,302,878.00 2,022,009.00 2,035,431.00 2,302,878.00 2,302,878.00 7,280.85 7,691.15 7,600.00 7,600.00 7,280.85 7,691.15 7,600.00 7,600.00 16 382.51 15,995.24 9,000.00 9,000.00 16 382.51 15 995.24 9,000.00 9.000.00 14 777.98 16,824.69 16,800.00 16,800.00 14 777.98 16 824.69 16,800.00 16,800.00 2,060,450.34 2,075,942.08 2,336,278.00 2,336,278.00 -55,811.31 -41,365.65 -154,976.00 -154,976.00 2,004,639.03 2,034,576.43 2,181,302.00 2,181,302.00 Town of Ithaca Fire Protection Fund Budgeted Expenditures Q1I1I! $25181,302 Village of Cayuga Heights Fire Protection Contract City of Ithaca 7% Distribution of NYS Foreign Fire Insurance Premiums 0.75% Village of Cayuga Heights Distribution of NYS Foreign Fire rMah, Insurance Premiums 0.25% City of Ithaca Fire Protection Contract 92% Town of Ithaca Fire Protection Fund Budgeted Revenues 2004 $251815302 Other Income 1 % Fund Balance Excess Funding 6% NYS Foreign Fire Insurance Premiums 1% Real Property Taxes 92% w • • • • • ism u • • • • 0 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. C 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 r�- $14,505 (All Utility Costs Payable To NYSEG Solutions) Coddington Road Light District 12% West Haven Road Light District 21% Burleigh Drive Light District 6% Winner's Circle Light District 6% Forest Home Light District 20% 11 Glenside Light District 7% Renwick Heights Light District 8% 7 4 IL Clover Lane Light District 2% Eastwood Commons Light District 18% 0 Town of Ithaca Lighting District Funds Budgeted Revenues (Revenue Provided By Real Property Taxes) Coddington Road Light Distirct 12% West Haven Light District 21% Forest Home Light District 20% 0 Glenside Light District 7% �ldw Renwick Heights Light District 8% Burleigh Drive Light District 6% Eastwood Commons Light District 18% Winner's Circle Light District 6% Clover Lane Light District 2% TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2004 SCHEDULE 1-SL1 APPROPRIATIONS STREET LIGHTING CONTRACTUAL EXPENSE SL1-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,077.21 2,300.00 2,829.00 2,829.00 2,077.21 2,300.00 2,829.00 2,829.00 2,077.21 2,300.00 2,829.00 2,829.00 2,077.21 2,300.00 2,829.00 2,829.00 • TOTAL APPROPRIATIONS 2,077.21 2,300.00 2,829.00 2,829.00 SL1-1 TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SLI -2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL1 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL1-1001 REAL PROPERTY TAXES 1,300.00 2,300.00 2,829.00 2,829.00 TOTAL REAL PROPERTY TAXES 1,300.00 2,300.00 2,829.00 2,829.00 USE OF MONEY AND PROPERTY SL1-2401 INTEREST 28.04 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 28.04 0.00 0.00 0.00 TOTAL REVENUES 1,328.04 2,300.00 2,829.00 2,829.00 APPROPRIATED FUND BALANCE 749.17 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 2,077.21 2,300.00 2,829.00 2,829.00 SLI -2 GLENSIDE LIGHT DISTRICT • FUND • • • • • TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2004 SCHEDULE 1-SL2 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL2-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 747.96 825.00 994.00 994.00 747.96 825.00 994.00 994.00 0 TOTAL STREET LIGHTING 747.96 825.00 994.00 994.00 TOTAL TRANSPORTATION TOTAL APPROPRIATIONS SL2-1 747.96 825.00 994.00 994.00 747.96 825.00 994.00 994.00 171 TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL2-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL2 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL2-1001 REAL PROPERTY TAXES 700.00 825.00 994.00 994.00 TOTAL REAL PROPERTY TAXES 700.00 825.00 994.00 994.00 USE OF MONEY AND PROPERTY SL2-2401 INTEREST 13.07 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 13.07 0.00 0.00 0.00 TOTAL REVENUES 713.07 825.00 994.00 994.00 APPROPRIATED FUND BALANCE 34.89 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 747.96 825.00 994.00 994.00 SL2-2 RENWICK HEIGHTS LIGHT DISTRICT FUND TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2004 SCHEDULE 1-SL3 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL3-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,046.10 1,200.00 1,203.00 1,203.00 1,046.10 1,200.00 1,203.00 1,203.00 1,046.10 1,200.00 1,203.00 1,203.00 1,046.10 1,200.00 1,203.00 1,203.00 TOTAL APPROPRIATIONS 1,046.10 1,200.00 1,203.00 1,203.00 SL3-1 TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL3-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL3 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL3-1001 REAL PROPERTY TAXES 300.00 1,200.00 1,203.00 1,203.00 TOTAL REAL PROPERTY TAXES 300.00 1,200.00 1,203.00 1,203.00 USE OF MONEY AND PROPERTY SL3-2401 INTEREST 30.30 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 30.30 0.00 0.00 0.00 TOTAL REVENUES 330.30 1,200.00 1,203.00 1,203.00 APPROPRIATED FUND BALANCE 715.80 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 1,046.10 1,200.00 1,203.00 1,203.00 SL3-2 • • • s • • • s • • • • • • • • EASTWOOD COMMONS LIGHT DISTRICT FUND TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2004 SCHEDULE 1-SL4 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL4-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,159.66 2,300.00 2,571.00 2,571.00 2,159.66 2,300.00 2,571.00 2,571.00 66 2.300.00 2.571.00 2.571. 2,159.66 2,300.00 2,571.00 2,571.00 TOTAL APPROPRIATIONS 2,159.66 2,300.00 2,571.00 2,571.00 SL4-1 0 TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL4-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL4 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL4-1001 REAL PROPERTY TAXES 1,800.00 2,300.00 2,571.00 2,571.00 TOTAL REAL PROPERTY TAXES 1,800.00 2,300.00 2,571.00 2,571.00 USE OF MONEY AND PROPERTY SL4-2401 INTEREST 39.80 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 39.80 0.00 0.00 0.00 TOTAL REVENUES 1,839.80 2,300.00 2,571.00 2,571.00 APPROPRIATED FUND BALANCE 319.86 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 2,159.66 2,300.00 2,571.00 2,571.00 SL4-2 0 t • • • t � CLOVER LANE LIGHT DISTRICT FUND • • • • w • w • • • • • Fj TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2004 SCHEDULE 1-SL5 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL5-5182.40000NTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS n LJ (ADOPTED NOVEMBER 6, 2003) SL5-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 248.53 265.00 287.00 287.00 248.53 265.00 287.00 287.00 248.53 265.00 287.00 287.00 248.53 265.00 287.00 287.00 248.53 265.00 287.00 287.00 10 • TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL5-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL5 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL5-1001 REAL PROPERTY TAXES 200.00 265.00 287.00 287.00 TOTAL REAL PROPERTY TAXES 200.00 265.00 287.00 287.00 USE OF MONEY AND PROPERTY SL5-2401 INTEREST 7.54 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 7.54 0.00 0.00 0.00 TOTAL REVENUES 207.54 265.00 287.00 287.00 APPROPRIATED FUND BALANCE 40.99 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 248.53 265.00 287.00 287.00 SL5-2 WINNER'S CIRCLE LIGHT DISTRICT FUND TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2004 SCHEDULE 1-SL6 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL6-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 731.94 775.00 893.00 893.00 731.94 775.00 893.00 893.00 731.94 775.00 893.00 893.00 731.94 775.00 893.00 893.00 TOTAL APPROPRIATIONS 731.94 775.00 893.00 893.00 SL6-1 SCHEDULE 2-SL6 ESTIMATED REVENUES 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 TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL6-2 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 500.00 775.00 893.00 893.00 500.00 775.00 893.00 893.00 14.07 0.00 0.00 0.00 14.07 0.00 0.00 0.00 514.07 775.00 893.00 893.00 217.87 0.00 0.00 0.00 731.94 775.00 893.00 893.00 DISTRICT FUND TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2004 SCHEDULE 1-SL7 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL7-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING (ADOPTED NOVEMBER 6, 2003) AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 768.46 825.00 825.00 825.00 768.46 825.00 825.00 825.00 768.46 825.00 825.00 825.00 TOTAL TRANSPORTATION 768.46 825.00 825.00 825.00 • TOTAL APPROPRIATIONS SL7-1 768.46 825.00 825.00 825.00 • TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL7-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL7 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL7-1001 REAL PROPERTY TAXES 950.00 825.00 825.00 825.00 TOTAL REAL PROPERTY TAXES 950.00 825.00 825.00 825.00 USE OF MONEY AND PROPERTY SL7-2401 INTEREST 21.61 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 21.61 0.00 0.00 0.00 TOTAL REVENUES 971.61 825.00 825.00 825.00 APPROPRIATED FUND BALANCE -203.15 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 768.46 825.00 825.00 825.00 SL7-2 WEST HAVEN ROAD LIGHT DISTRICT FUND TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2004 SCHEDULE 1-SL8 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL8-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 6, 2003) SL8-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,860.31 3,100.00 3,103.00 3,103.00 2,860.31 3,100.00 3,103.00 3,103.00 2,860.31 3,100.00 3,103.00 3,103.00 2,860.31 3,100.00 3,103.00 3,103.00 2,860.31 3,100.00 3,103.00 3,103.00 0 TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL8-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL8 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL8-1001 REAL PROPERTY TAXES 2,100.00 3,100.00 3,103.00 3,103.00 TOTAL REAL PROPERTY TAXES 2,100.00 3,100.00 3,103.00 3,103.00 USE OF MONEY AND PROPERTY SL8-2401 INTEREST 52.67 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 52.67 0.00 0.00 0.00 TOTAL REVENUES 2,152.67 3,100.00 3,103.00 3,103.00 APPROPRIATED FUND BALANCE 707.64 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 2,860.31 3,100.00 3,103.00 3,103.00 SL8-2 0 u TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2004 SCHEDULE 1-SL9 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL9-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS • (ADOPTED NOVEMBER 6, 2003) SL9-1 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,689.03 1,800.00 1,800.00 1,800.00 1,689.03 1,800.00 1,800.00 1,800.00 1.689.03 1,800.00 1,800.00 1,800.00 1,689.03 1,800.00 1,800.00 1,800.00 1,689.03 1,800.00 1,800.00 1,800.00 TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2004 (ADOPTED NOVEMBER 6, 2003) SL9-2 AMENDED RECOMMENDED ADOPTED SCHEDULE 2-SL9 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2002 2003 2004 2004 REAL PROPERTY TAXES SL9-1001 REAL PROPERTY TAXES 1,600.00 1,800.00 1,800.00 1,800.00 TOTAL REAL PROPERTY TAXES 1,600.00 1,800.00 1,800.00 1,800.00 USE OF MONEY AND PROPERTY SL9-2401 INTEREST 34.27 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 34.27 0.00 0.00 0.00 TOTAL REVENUES 1,634.27 1,800.00 1,800.00 1,800.00 APPROPRIATED FUND BALANCE 54.76 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 1,689.03 1,800.00 1,800.00 1,800.00 SL9-2 DEBT SERVICE FUND THE DEBT SERVICE FUND 0 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. • • TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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% AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 2,238.80 2,200.00 3,400.00 3,400.00 2,238.80 2,200.00 3,400.00 3,400.00 2,238.80 2,200.00 3,400.00 3,400.00 2,238.80 2,200.00 3,400.00 3,400.00 5,000.00 5.000.00 0.00 0.00 5,000.00 5.000.00 0.00 0.00 450.00 150.00 0.00 0.00 450.00 150.00 0.00 0.00 5.450.00 5,150.00 0.00 0.00 $2,830.000 PUBLIC IMP / 1986 6.80% PRINCIPAL $550,000 WATER IMPROVEMENTS 1984 9,180.00 7,140.00 4,845.00 4,845.00 V9730.601 $550,000 WATER IMPROVEMENTS 1984 30,000.00 30,000.00 30,000.00 30,000.00 V9730.602 $2,100,000 WASTE WATER TREATMENT PLANT 110,000.00 110,000.00 110,000.00 110,000.00 V9730.603 $180,000 SEWER IMPROVEMENT PORTION 10,000.00 10,000.00 10,000.00 10,000.00 TOTAL PRINCIPAL 150,000.00 150,000.00 150,000.00 150,000.00 INTEREST V9730.701 $550,000 WATER IMPROVEMENTS 1984 9,180.00 7,140.00 4,845.00 4,845.00 V9730.702 $2,100,000 WASTE WATER TREATMENT PLANT 33,660.00 26,180.00 18,870.00 18,870.00 V9730.703 $180,000 SEWER IMPROVEMENT PORTION 3,060.00 2,380.00 1,785.00 1,785.00 TOTAL INTEREST 45,900.00 35,700.00 25,500.00 25,500.00 TOTAL $2,830,000 PUBLIC IMP / 1986 6.80% 195,900.00 185,700.00 175,500.00 175,500.00 $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 V-1 29,915.00 24,915.00 28,500.00 28,500.00 25,000.00 25,000.00 28,500.00 28,500.00 7,578.00 7,578.00 9,000.00 9,000.00 • TOWN OF ITHACA FISCAL BUDGET 9,362.00 9,362.00 13,688.00 11,863.00 SCHEDULE 1-V 9,362.00 3,596.00 AMENDED RECOMMENDED ADOPTED APPROPRIATIONS 2,372.00 ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/03 2002 2003 2004 2004 V9740.604 $112,018 OLD SOUTH HILL WATER / 2ND AUTH 5,907.00 5,907.00 6,000.00 6,000.00 V9740.605 $11,000 CODDINGTON RD SEWER 600.00 600.00 1,500.00 1,500.00 V9740.606 $384,000 1987 SEWER IMP / 1ST SERIES 21,000.00 24,000.00 21,000.00 21,000.00 V9740.607 $950,000 1987 SEWER IMP / 2ND SERIES 50,000.00 52,000.00 55,500.00 55,500.00 TOTAL PRINCIPAL 140.000.00 140.000.00 150.000.00 150.000.00 INTEREST V9740.701 $479,000 1987 WATER IMP / 1ST SERIES V9740.702 $500,000 1987 WATER IMP / 2ND SERIES V9740.703 $143,982 OLD SOUTH HILL WATER / 1ST 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 / 1ST 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% 12,003.00 10,004.00 9,362.00 9,362.00 13,688.00 11,863.00 9,362.00 9,362.00 3,596.00 3,043.00 2,957.00 2,957.00 2,803.00 2,372.00 1,971.00 1,971.00 285.00 239.00 493.00 493.00 11,279.00 9,636.00 6,899.00 6,899.00 26,426.00 22,703.00 18,232.00 18,232.00 70.080.00 59.860.00 49.276.00 49.276.00 210,080.00 199,860.00 199,276.00 199,276.00 117,000.00 130,000.00 130,000.00 130,000.00 108,000.00 120,000.00 120,000.00 120,000.00 225,000.00 250,000.00 250,000.00 250,000.00 85,263.80 77,513.00 68,900.00 68,900.00 78,705.02 71,550.00 63,600.00 63,600.00 163,968.82 149,063.00 132,500.00 132,500.00 388,968.82 399,063.00 382,500.00 382,500.00 $1,000,000 PUBLIC WORKS FAC / 2003 5.0% PRINCIPAL V9760.601 $1,000,000 PUBLIC WORKS FAC / 2003 5.0% 0.00 0.00 76,000.00 76,000.00 TOTAL PRINCIPAL 0.00 0.00 76,000.00 76,000.00 INTEREST V9760.701 $1,000,000 PUBLIC WORKS FAC / 2003 5.0% 0.00 0.00 50,000.00 50,000.00 TOTAL INTEREST 0.00 0.00 50,000.00 50,000.00 TOTAL $1,000,000 PUBLIC WORKS FAC / 2003 5.0% 0.00 0.00 126,000.00 126,000.00 TOTAL DEBT SERVICE (SERIAL BONDS) 800,398.82 789,773.00 883,276.00 883,276.00 TOTAL APPROPRIATIONS 802,637.62 791,973.00 886,676.00 886,676.00 V-2 L TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2004 (ADOPTED NOVEMBER 6, 2003) 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 TOTAL REVENUES & OTHER SOURCES V-3 AMENDED RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2002 2003 2004 2004 1,822.06 0.00 1,800.00 1,800.00 1,822.06 0.00 1,800.00 1,800.00 0.00 0.00 126,000.00 126,000.00 343,133.00 341,396.00 331,372.00 331,372.00 457,266.00 448,376.00 429,305.00 429,305.00 800,399.00 789,772.00 886,677.00 886,677.00 802,221.06 789,772.00 888,477.00 888,477.00 416.56 2,201.00 -1,801.00 -1,801.00 802,637.62 791,973.00 886,676.00 886,676.00 Town of Ithaca Debt Service Fund Budgeted Expenditures Public Sewer Improvement General Obligation (Serial) Bonds Payable To JP Morgan Chase 49% Public Works Facility General Obligation (Serial) Bond Payable To Tompkins Trust Co. 14% Public Water Improvement General Obligation (Serial) Bonds Payable To JP Morgan Chase 37% Transferred From Sewer Fund 49% Town of Ithaca DBudgeted Revenues 2004 ebt Service Fund Funds Transferred From General Townwide Fund 14% Funds Transferred From Water Fund 37% 0 SCHEDULE OF LONG TERM TOWN OF ITHACA WATER AND SEWER FUNDS SUMMARY OF LONG TERM DEBT OUTSTANDING PRINCIPAL AND INTEREST ISSUE ORIGINAL DEBT INT RATE MATURITY DATE OUTSTANDINGPRINCIPAL DEBT and INTEREST PAYMENTS OUTSTANDING DEBT NEW DEBT OUTSTANDING DEBT PRINCIPAL and INTEREST PAYMENTS DEBT BALANCE 1 03/01/03 $ 31,065 1983 Public Imp SERIAL ISSUED - I I 1997 1998 1999 2000 2001 2002 2003 1 ISSUED I 939,048 2004 2005 2006 2007 2008 2009 2010 2011 1 226,500 216,300 1976-1993 195,900 4,934,260 01/01/97 05/15/06 12/31/03 1989 Public Imp SERIAL 01/01104 2,580,000 12/31/15 164,100 $ CONSOLIDATED 53,300 $ 11,500 $ 6,050 $ 5,750 $ 5,450 1976 Water & Sewer SR $ 3,227,210 6.00% 03/01/03 $ 31,065 1983 Public Imp SERIAL - - 7.10% 1 06/01/98 - - 2,010,000 939,048 236,700 226,500 216,300 1986 Public Imp SERIAL 195,900 4,934,260 6.80% 05/15/06 2,484,968 1989 Public Imp SERIAL 250,960 2,580,000 7.30% 09/01/08 210,080 1991 Public Imp SERIAL 886,875 7,767,231 6.63% 07/26/11 420,281 1991 SCLIWC Zebra SIB 418,781 68,182 6.00% 06/01/00 2,596,250 1992 SCLIWC Zebra SIB 33,528 68,029 6.00% 06/01/00 8,246 1993 SCLIWC Zebra SIB - 62,764 4.50% 06/01/00 33,528 2004 Public Works Fac Serial 8,082 - 5.00% 12/01/15 - TOTAL DEBT $ 19,646,724 32,781 $ 7,858 GENERAL TOWNWIDE 8,170, - - - - FUND - - - - - 2004 Public Works Fac Serial - - 5.00% 12/01/15 $ 10,301,301 $ 1,071,681 $ 1,016,328 $ 911,757 $ 896,313 $ 836,025 $ 800,399 WATERFUND 3,979,025 $ 1,396,500 $ - $ - $ - 1976 Water & Sewer SR $ 419,537 6.00% 03/01103 $ • 1,396,500 $ 21,333 $ 9,997 $ 6,929 $ 1,495 $ 787 $ 1983 Public Imp SERIAL $ 709 666,724, 7.10% 06/01/98 • 1986 Public Imp SERIAL 22,056 959,700 6.80% 05/15/06 • 1989 Public Imp SERIAL 1,264,200 7.30% 09/01/08 44,973 1991 Public Imp SERIAL 41,097 4,038,960 6.63% 07126/11 94,221 - 1,217,634 120,360 122,970 117,963 112,955 1991 SCLIWC Zebra SIB 102,939 68,182 6.00% 06/01/00 2,843,246 1992 SCL[WC Zebra SIB 218,546 68,029 6.00% 06/01/00 202,264 1993 SCLIWC Zebra SIB 1,350,050 62,764 4.50% 06/01/00 • TOTAL $ 7,548,097. - $ - SEWERFUND 33,528 8,486 8,082 8,714 8,246 1976 Water & Sewer SR j$ 2,807,673 6.00% 03/01/03 $ 32,781 1983 Public Imp SERIAL 7,858 272,324 7.10% 06/01/98 - 1986 Public Imp SERIAL I 3,974,560 6.80% 05/15/06 439,497 1989 Public Imp SERIAL $ 397,267 $ 1,315,800 7.30% 09/01/08 1,878,840 $ I 1991 Public Imp SERIAL 142,767 $ 3,728,271 6.63% 07/26/11 $ 5,264 $ TOTAL $ 12,098,628 - , $ $ 21,638 TOTAL DEBT , $ 19,646,724 - $ • - - - 1,628,100 199,989 191,727 183,465 175,203 166,941 158,679 150,417 164,100 $ 76,900 $ 53,300 $ 11,500 $ 6,050 $ 5,750 $ 5,450 I $ 5,150 $ - $ - $ 74,615 43,550 31,065 - - - - - - - 2,010,000 246,900 236,700 226,500 216,300 206,100 195,900 185,700 495,900 - 2,484,968 245,633 250,960 240,740 230,520 220,300 210,080 199,860 + 886,875 - 5,467,781 433,531 420,281 407,031 418,781 403,875 388,969 399,063 2,596,250 - 33,528 8,486 8,082 8,714 8,246 - - - - - 33,528 8,486 8,082 8,714 8,246 - - - - - 32,781 8,195 7,858 8,558 8,170, - - - - - - - - - - - - - - 1,396,500 10,301,301 $ 1,071,681 $ 1,016,328 $ 911,757 $ 896,313 $ 836,025 $ 800,399 $ 789,773 $ 3,979,025 $ 1,396,500 $ - $ - $ - $ - $ - $ - $ - $ - $ - ` $ 1,396,500 $ 21,333 $ 9,997 $ 6,929 $ 1,495 $ 787 $ 748 $ 709 $ 670 $ - $ - $ 52,977 30,921 22,056 - - - - - 381,900 46,911 44,973 43,035 41,097 39,159 37,221 35,283 94,221 - 1,217,634 120,360 122,970 117,963 112,955 107,947 102,939 97,931 434,569 - 2,843,246 225,436 218,546 211,656 217,766 210,015 202,264 207,513 1,350,050 - 33,528 8,486 8,082 8,714 8,246 - - - - - 33,528 8,486 8,082 8,714 8,246 - - - - - 32,781 8,195 7,858 8,558 8,170 - - - - - 4,616,927 $ 458,792 $ 439,497 $ 400,135 $ 397,267 $ 357,869 $ 343,132 $ 341,396 $ 1,878,840 $ I - $ � 142,767 $ 66,903 $ 46,371 $ 10,005 $ 5,264 $ 5,003 $ 4,742 $ 4,481 $ - , $ i - $ 21,638 12,630 9,009 - - - - - - - 1,628,100 199,989 191,727 183,465 175,203 166,941 158,679 150,417 401,679; - 1,267,334 125,273 127,990 122,777 117,565 112,353 107,141 101,929 { 452,306 - 2,624,535 208,095 201,735 195,375 201,015 193,860 186,705 191,550 1,246,200 - 5,684,374 $ 612,889 $ 576,831 $ 511,622 $ 499,047 $ 478,157 $ 457,266 $ 448,376 $ 2,100,185 $ - $ 10,301,301 $ 1,071,681 $ 1,016,328 $ 911,757 $ 896,313 $ 836,025 $ 800,399 $ 789,773 ,$ 3,979,025 $ 1,396,500 ' $ 1,396,500 $ 126,000 $ 112,200 $ 108,900 $ 105,600 $ 102,300 $ 99,000 495,900 175,500 165,300 155,100 - - - - - - 886,875 199,275 188,325 177,375 166,425 155,475 - - - - 2,596,250 382,500 365,938 349,375 332,613 316,250 299,688 283,125 266,563 - 1,396,500 126,000 112,200 108,900 105,600 102,300 99,000 95,700 92,400 554,400 5,375,525 $ 883,275 $ 831,763 $ 790,750 $ 604,838 $ 574,025 $ 398,688 $ 378,825 $ 358,963 $ 654,400- 1,396,500 $ 126,000 $ 112,200 $ 108,900 $ 105,600 $ 102,300 $ 99,000 $ 95,700 $ 92,400 , $ 554,400, _ $ _ $ _ $ _ $ _ $ _ $ 94,221 33,345 31,407 29,469 - - - - - - 434,569 97,645 92,279 86,914 81,548 76,183 - - - - 1,350,050 198,900 190,288 181,675 173,063 164,450 155,838 147,225 138,613 1,878,840 $ 329,890 $ 313,974 $ 298,058 $ 254,611 $ 240,633 $ 155,838 $ 147,225 $ 138,613 $ - - $ - S - $ - $ - $ - $ - $ - $ 401,679 142,155 133,893 125,631 - - - - - - 452,306 101,630 96,046 90,461 84,877 79,292 - - - 1,246,200, 183,600 175,650 167,700 159,750 151,800 143,850 135,900 127,950 - 2,100,185 $ 427,385 $ 405,589 $ 383,792 $ 244,627 $ 231,092 $ 143,850 $ 135,900 $ 127,950 $ - 5,375,525 $ 883,275 $ 831,763 $ 790,750 $ 604,838 $ 574,025 $ 398,688 $ 378,825 $ 358,963 $ 554,400 Town of Ithaca Outstanding Infrastructure Indebteness 2004 Buildings & Facilities Indebtedness 26% Water Infrastru( IndebtednesO 35% Sewer Infrastructure Indebtedness 39% • 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. LAUTATIONS 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 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 frill 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. • • TOWN OF ITHACA CONSTITUTIONAL DEBT LIMIT The following was prepared as of November 6, 2003, at which time the Ithaca Town Board adopted the 2004 Town Budget, pursuant to Title 8, Article II of the Local Finance Law. DEBT LIMIT Taxable Real Property: 12/31/99 $ 720,251,657 12/31/00 720,212,772 12/31/01 735,563,251 12/31/02 745,064,483 12/31/03 774,198,562 Total for 1999 — 2003 $ 3, 695,290,725 Average Five (5) Year Full Valuation $ 739,058,145 Permitted Percentage of the "Average Full Valuation" 7% Town of Ithaca Debt Limit (1) $ 51,734,070 (1) $51,734,070 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 @12/31/03 $ 3,979,025 Total Inclusions (2) $ 3,979,025 Less total exclusions: (2) Water & Sewer Indebtedness (3,979,025) Total Net Indebtedness $ -0- (2) This amount does not include the Town's share of a small borrowing for retirement purposes of the Ithaca Area Waste Water Treatment Facility. NET -CONTRACTING MARGIN Debt limit $ 51,734,070 Less: Total Net Indebtedness -0- Net Debt -Contracting Margin $ 51,734,070 PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED "Total Net Indebtedness" divided by "Debt Limit" $ -0- 0 •`".. " . : �i.}` VON- at`� m�!,. ��.,y'i%'' .� �`' •i: t` rte. -- a i.{vwrn N'S rse9'fi 0 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 2003 - 2008 SUMMARY OF CAPITAL EXPENDITURES AND REVENUE RESOURCES CATEGORY CAPITAL COSTS BY PROJECT CATEGORY FINANCING PLAN FOR ALL PROJECTS BY REVENUE SOURCE 2003 2004 2005 2006 1 2007 2008 TOTAL Cash Reserve For Parks & Open Space Preservation $ 35,000 $ 60,000 $ , 70,000 $ 80,000 $ 90,000 $ 100,000 $ 435,000 Park Development & Construction - 384,270 260,000 100,000 450,000 530,000 1,724,270 Highway Infrastructures 247,000 247,000 260,000 275,000 235,000 70,000 1,334,000 Storm Water Management 125,000 - - - - - 125,000 Water Systems Infrastructures 2,937,150 260,000 120,000 520,000 60,000 3,897,150 Sewer Systems Infrastructures 2,375,800 33,000 33,000 33,000 33,000 $ 2,507,800 TOTAL CAPITAL EXPENDITURES $ 5,719,950 $ 984,270 $ 743,000 $ 1,008,000 $ 868,000 $ 700,000 $ 10,023,220 RESOURCE FINANCING PLAN FOR ALL PROJECTS BY REVENUE SOURCE 2003 2004 2005 2006 2007 2008 TOTAL GENERAL TOWNWIDE FUND FEDERAL & STATE GRANTS Wm. & Hannah Pew Bike Trail 199,270 199,270 Buttermilk Falls Trail - 14,000 530,000 544,000 CURRENT OPERATING REVENUE Parks and Open Space Preservation Reserve $ 35,000 $ 60,000 $ 70,000 $ 80,000 $ 90,000 $ 100,000 $ 435,000 E King Rd/Hallberg Park & Chase Pd Trail - - - 100,000 - - 100,000 Woolf Lane Park & Poyer Trail 10,000 85,000 - 95,000 Wm. & Hannah Pew Bike Trail - - - - Buttermilk Falls Trail 136,000 136,000 NOTE and BOND BORROWING Saponi Meadows Park 300,000 300,000 Tutelo Park - 175,000 175,000 - - 350,000 SUBTOTAL $ 35,000 $ 444,270 $ 330,000 $ 180,000 $ 540,000 $ 630,000 $ 2,159,270 GENERAL PART TOWN FUND FUNDS TRANSFERRED FROM HIGHWAY Storm Water Mgmt - Ewing Stream Bank Erosion $ 125,000 $ - $ - $ - $ - $ $ 125,000 SUBTOTAL 125,000 $ $ $ $ - $ $ 125,000 GENERAL PART TOWN HIGHWAY FUND CURRENT OPERATING REVENUE Snyder Hill Road Reconstruction $ - $ $ $ $ 200,000 $ $ 200,000 Caldwell Road 150,000 - 150,000 Communications System Upgrade 27,000 27,000 Forest Home Drive Reconstruction - 200,000 - 200,000 Road Maintenance, Repaving & Reconstruction 247,000 70,000 60,000 275,000 35,000 70,000 757,000 (Appendix A) SUBTOTAL $ 247,000 $ 247,000 $ 260,000 $ 275,000 $ 235,000 $ 70,000 $ 1,334,000 Page 1 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2003 - 2008 SUMMARY OF CAPITAL EXPENDITURES AND REVENUE RESOURCES RESOURCE FINANCING PLAN FOR ALL PROJECTS BY REVENUE SOURCE 2003 2004 2005 1 2006 1 2007 2008 TOTAL WATER FUND CURRENT OPERATING REVENUE NorthView Water Tank Grid Improvement $ $ 100,000 $ - $ - $ $ $ 100,000 Hanshaw Road Water Main Improvement 10,000 20,000 470,000 500,000 Danby Rd Water Main Imp (West Side) - - - - Trumansburg Water Main Improvement - - Hungerford Hill Water Tank Improvement - 100,000 100,000 Trumansburg Road Water Tank Improvement 100,000 - - 100,000 Line, Pump & Tank Maintenance, Repairs & Reconst 50,000 50,000 60,000 160,000 (Appendix B) - NOTE and BOND BORROWING Bostwick Road Wtr Tank & Transmission Main Wtr Imp 1,323,400 - - - 1,323,400 2003 West Hill Wtr Tank Imp 1,053,250 1,053,250 Coy Glen Pumpstation and Pipeline 560,500 - - 560,500 SUBTOTAL $ 2,937,150 $ 260,000 $ 120,000 $ 520,000 $ 60,000 $ $ 3,897,150 SEWER FUND FEDERAL & STATE GRANTS Ithaca Area Wastewater Plant Phosphorus Removal $ 1,132,507 $ - $ - $ - $ - $ $ 1,132,507 CURRENT OPERATING REVENUE Line, Pump & Tank Maintenance, Repairs & Reconst 33,000 33,000 33,000 33,000 33,000 165,000 (Appendix B) FUND BALANCE Jointly Owned Interceptors 661,000 - - - - 661,000 Ithaca Area Wastewater Plant Phosphorus Removal 549,293 - - - - 549,293 SUBTOTAL $ 2,375,800 $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ $ 2,507,800 TOTAL CAPITAL RESOURCES $ 5,719,950 $ 984,270 $ 743,000 $ 1,008,000 $ 868,000 $ 700,000 $ 10,023,220 Page 2 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2003-2008 BY PROJECT PROJECT CAPITAL COSTS BY PROJECT 2003 2004 1 2005 1 2006 1 2007 1 2008 1 TOTAL COMMUNITY PARKS. TRAILS and DEVELOPMENT RIGHTS GENERAL TOWNWIDE FUND Wm. & Hannah Pew Bike Trail $ - $ 199,270 $ - $ - $ - $ - $ 199,270 Parks and Open Space Preservation Reserve 35,000 60,000 70,000 80,000 90,000 100,000 435,000 E King Rd/Hallberg Park & Chase Pd Trail - - - 100,000 - - 100,000 Woolf Lane Park & Poyer Trail 10,000 85,000 - - 95,000 Saponi Meadows Park - - 300,000 300,000 Tutelo Park 175,000 175,000 - 350,000 Buttermilk Falls Trail - - 150,000 530,000 680,000 SUBTOTAL $ 35,000 $ 444,270 $ 330,000 $ 180,000 $ 540,000 $ 630,000 $ 2,159,270 GENERAL PART TOWN FUND Storm Water Mgmt- Ewing Stream Bank Erosion $ 125,000 $ $ $ $ $ $ 125,000 SUBTOTAL $ 125,000 $ $ $ $ $ $ 125,000 INFRASTRUCTURES TRANSPORTATION PAVING and PARTIAL RECONSTRUCTION GENERAL PART TOWN HIGHWAY FUND Stone Quarry Road (Replaced with Ewing Prop) $ $ $ $ $ - $ $ - Snyder Hill Road Reconstruction 200,000 200,000 Caldwell Road 150,000 - 150,000 Forest Home Drive Reconstruction - 200,000 200,000 Communications System Upgrade 27,000 - - 27,000 Road Maintenance, Repaving & Reconstruction (Appendix A) 247,000 70,000 60,000 275,000 35,000 70,000 757,000 SUBTOTAL $ 247,000 $ 247,000 $260,000 $ 275,000 $235,000 $ 70,000 $ 1,334,000 WATER FUND Northview Water Tank Grid Improvement Hanshaw Road Water Main Improvement Danby Rd Water Main Imp (West Side) Trumansburg Water Main Improvement Bostwick Road Water Tank & Transmission Main Wtr Imp 2003 West Hill Water Tank Improvement Coy Glen Pumpslation and Pipeline Hungerford Hill Water Tank Improvement Trumansburg Road Water Tank Improvement Line, Pump & Tank Maintenance (Appendix B) SUBTOTAL SEWER FUND Jointly Owned Interceptor Ithaca area Wastewater Plant Phosphorus Removal Line, Pump & Tank Maintenance (Appendix B) SUBTOTAL WATER and SEWER SYSTEMS $ $ 100,000 $ - $ - $ $ $ 100,000 10,000 20,000 470,000 500,000 1,323,400 1,323,400 1,053,250 1,053,250 560,500 560,500 - - 100,000 100,000 100,000 - - 100,000 50,000 - 50,000 60,000 - 160,000 $ 2,937,150 $ 260,000 $120,000 $ 520,000 $ 60,000 $ - $ 3,897,150 $ 661,000 $ $ $ $ $ $ 661,000 1,681,800 1,681,800 33,000 33,000 33,000 33,000 33,000 165,000 $ 2,375,800 $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ $ 2,507,800 TOTAL CAPITAL COST $ 5,719,950 $ 984,270 $743,000 $1,008,000 $868,000 $630,000 $10,023,220 Page 3 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2003 - 2008 GENERAL PART TOWN HIGHWAY FUND APPENDIX A Road Maintenance, Repaving and Reconstruction PROJECT ESTIMATED CAPITAL COSTS BY PROJECT 2003 1 2004 1 2005 1 2006 1 2007 1 2008 1 TOTAL $ - $ 70,000 $ 70,000 Calkins Road $ - $ - $ - $ - $ - $ 70,000 $ 70,000 Chase Lane 40,000 - - - - - 40,000 Christopher Lane - - - 45,000 - - 45,000 Compton Road 35,000 - - - - - 35,000 Dove Drive 70,000 - - - - - 70,000 Evergreen Lane - 30,000 - - - - 30,000 Forest Home Drive 24,000 - - - - - 24,000 Marcy Court Paving 10,000 - - - - - 10,000 Orchard Hill Road - - - 30,000 - - 30,000 Rich Road - 40,000 - - - - 40,000 Seven Mile Drive - - - 200,000 - - 200,000 Sky-Vue Drive - - - - 30,000 30,000 Whitetail Drive Partial Reconstruction 50,000 - - - - - 50,000 Whitetail Drive Paving 18,000 - - - - - 18,000 Crestlane - - 10,000 - - - 10,000 St. Catherines - - 50,000 - - - 50,000 Spruceway - - - - 5,000 - 5,000 TOTAL $247,000 $ 70,000 $60,000 $ 275,000 $35,000 $ 70,000 $757,000 Page 4 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2003 - 2008 WATER and SEWER FUNDS APPENDIX B Line, Pump & Tank Maintenance, Repairs and Reconstruction PROJECT ESTIMATED CAPITAL COSTS BY PROJECT ERI 2003 2004 1 2005 1 2006 1 2007 1 2008 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 SEWER FUND Northeast & South Hill Imp $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ - $165,000 TOTAL SEWER $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ - $165,000 TOTAL $ 33,000 $ 83,000 $ 33,000 $ 83,000 $ 93,000 $ - $ 325,000 Page 5 0 Town of Ithaca Capital Improvement Program Estimated Expenditures For By Category $984,270 Cash Reserve Sewer Systems Infrastructure Parks & Open Space Land 3% Preservation 6% Water Systems Infrastructure 26% FAA Park Development & Construction 40% Highway Infrastructures 25% :3 Town of Ithaca Estimated Revenues I Sewer Fund Current Operating Revenues 3% Water Fund Current Operating Revenues 26% General Townwide Fund Grant Funding 20% Ilk General Townwide Fund ::�w Current Operating Revenue 8% General Part -Town Highway Fund Current Operating Revenue 25% General Townwide Fund Note & Bond Borrowing 18% NARRATIVE SUMMARY OF CAPITAL PROJECTS FOR 2003-2008 Community Parks, Trails and Development Rights (General Townwide Fund) William & I3annah Pew Bike Trail (2003) $242,360 Funding: TEA -21 Transportation Enhancement Program Grant - $169,652 Local Support from Unreserved Fund Balance - $ 72,708 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. Status: Final cost estimates are complete. The Town has begun the process of acquiring necessary and appropriate access easements, land surveys and trail designs. Actual terrain construction of the pedestrian and bikeway trail will begin in 2003. Buttermilk Falls Trail (2007) $680,000 Funding: Potential: State or Federal grant funding programs. Description: This is 2 mile multi -use trail. Development will provide a connection between the existing South Hill Recreation Way and the Buttermilk Falls State Park. Status: Planning and design are recommended for 2007, with construction targeted for 2008. $150,000 — 2007 $530,000 — 2008 11 Parks and Onen Snace Preservation Reserve Funding: Current Operating Revenue. To date: the Town has accumulated reserve funds totaling approximately $173,651. Description: These monies are set aside for the future purchase of land development rights, park construction and improvements. Status: The Town continues to seek farmland owners willing to participate in the purchase Is of development rights program. $35,000 — 2003 $60,000 — 2004 $70,000 — 2005 $80,000 — 2006 $905000 — 2007 $1009000— 2008 East King Road Park (I3allberg land) and Related Trail (2006) $1005000 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 a basketball court, picnic area, and scenic overlook. Status: Planning and design are recommended for 2005, with construction in 2006. 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 in 2005. $10,000 — 2004 (design) $85,000 — 2005 (construction) Saponi Meadows Parks (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 2006, with construction in 2007. Tutelo Park (2004) Funding: Note and Bond Borrowing $350,000 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: Planning and design are recommended for 2003 with construction in 2004 and carried over into 2005. $175,000 — 2004 (design & construction) $1759000 — 2005 (construction) Storm Water Management (General Part -Town Fund) Kvving Stream Bank Erosion (2003) $125,000 Funding: Funds Transferred from the Highway Part -Town Fund Description: Embankment wall reinforcement. Status: Pending engineers plans. Transportation, Paving & Partial Reconstruction (General Part -Town Highway Fund) ® Snyder Hill Road Reconstruction (2007) $200,000 Funding: Current Operating Revenue Description: Reconstruction of Town's portion 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. Caldwell Road (2004) Funding: Current Operating Revenue $150,000 Description: This road project is a total rebuild including drainage, road surface and drivers sight distance. Rebuild will begin at the intersection of Forest Hoene Drive to the top of the hill. Drainage, road surface and drivers sight distance. Status: Planning and design are targeted for 2004. Communications System Upgrade (2004) Funding: Current Operating Revenue $ 27,000 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 con=unications 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. Forest Home Drive Reconstruction (2005) Funding: Current Operating Revenue $200,000 Description: This road project will requires the re -building of an existing retaining wall. The deteriorated drainage system will be repaired along with base repairs and repaving of Forest Home Drive. Status: Planning, design and construction are targeted for 2005 Road Maintenance, Repaving & Reconstruction (Appendix A) ® Funding: Current Operating Revenue Calkins Road (2008) $70,000 Description: Pavement overlay of the 0.77 +/- mile road (entire road). A new road crossing culvert (5') is also planned. Status: Part of Town's continued Permanent Highway Improvement Program. Chase Lane (2003) $40,000 Description: The Chase Lane road bed base is sound. Due to the severe winter weather of 2002/2003 the top pavement is beginning to unravel. An overlay of black top will preserve the integrity of the road. Status: Part of Town's continued Perinanent Highway Improvement Program. Christopher Lane (2006) $45,000 Description: This road project consists of a pavement overlay of .53 miles. Status: : Part of Town's continued Permanent Highway Improvement Program. Compton Road (2003) $35,000 Description: Pavement overlay of the 0.36 +/- mile road (entire road). Status: Part of Town's continued Permanent Highway Improvement Program. Dove Drive (2003) $70,000 Description: Pavement overlay for .46 miles of this road. Repairs and upgrades to the drainage system are planned. Status: Status: Part of Town's continued Permanent Highway Improvement Program. U Evergreen Road (2004) $30,000 Description: Pavement overlay on .15 +/- miles of this road. Repairs and upgrades to the drainage system are also planned. Status: Part of Town's continued Permanent Highway Improvement Program. Forest Dome Drive (2003) $24,000 Description: This roadway requires an overlay of blacktop. This minor repair will preserve this roadway until more extensive work can be scheduled and financed. Status: Part of Town's continued Pennanent Highway Improvement Program. Marcy Court (2003) $10,000 Description: Pavement overlay on entire road (0.16 +/-). Status: Part of Town's continued Permanent Highway Improvement Program. Orchard Hill Road (2006) $30,000 Description: Pavement overlay on .35 +/- miles of this road. Repairs and upgrades to the drainage system are also planned. Status: Part of Town's continued Permanent Highway Improvement Program. Rich Road (2004) $40,000 Description: Pavement overlay on .25 +/- 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 (2006) $200,000 Description: Pavement overlay of the 1.05 +/- mile 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. Whitetail Drive Partial Reconstruction (2003) $50,000 Description: Drainage improvements and re -paving of section of road from East King Road to Saranac Way. Status: Part of Town's continued Permanent Highway Improvement Program. Whitetail Drive Paving (2003) $10,000 . Description: Pavement overlay on 0.31 +/- miles of Whitetail Drive from intersection of Whitetail Drive and Saranac Way to the intersection of Whitetail Drive, Saranac Way and Teton Court. Status: Part of Town's continued Permanent Highway Improvement Program. Crestlane (2005) $10,000 Description: An overlay of blacktop. This will extend road life by another 10 years. Status: Part of Town's continued Pennanent Highway Improvement Program. St. Catherines (2005) $50,000 Description: Repairing the base and apply an overlay of blacktop. Status: Part of Town's continued Permanent Highway Improvement Program. Spruceway (2007) Description: Resurfacing required. $ 5,000 Status: Part of Town's continued Permanent Highway Improvement Program. Infrastructure Maintenance (Water Fund) Northview Water Tank Grid Improvement (2004) $100,000 Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund balances. Description: Reconfigure piping to make Northview Water Tank off-peak supply, instead of sister tank to Danby Road tank and bring control valving above ground to delete confined space problems in existing pit. Status: Preliminary Design 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. (coordinate with County Project) $105000 — 2004 (prelim. Planning and design) $209000 — 2005 (detailed design) $4709000 — 2006 (construction) Hungerford Hill `Fater 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 • 0 Line, Pump & Tank INlaintenance, Repairs and Reconstruction ( Appendix B ) Funded by quarterly user billing, benefit charges, and available unreserved fund balances. Christopher Circle (2004) $ 25,000 Description: Painting and general maintenance of the water tanks on a rotating schedule. Status: Scheduled Maintenance Danby (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 Sapsucker Woods Road (2004) $ 25,000 Description: Painting and general maintenance of the water tanks on a rotating schedule. Status: Scheduled Maintenance n U Troy Road (2007) $ 10,000 Description: Painting and general maintenance of the water tanks on a rotating schedule. • Status: Scheduled Maintenance Bostwick Road Water Tank & Transmission Main Water Imp (2003) - $1,531,000 2003 West Hill Water Tank Improvement - $1,053,250 Cov Glen Pump Station and Pipeline - $ 560,500 Funding: Note and Serial Bond Borrowing Description: Construction of approximately 7,000 feet of 12" water main. Construction of a .2 million gallon tank in Inlet Valley area. Construction of a 1 million gallon tank for West Hill and ( Coy Glen) West Hill booster pump station. Status: Design & Contract Bid Phrase r� u (Sewer Fund) Ithaca Area Wastewater 'Treatment Plant Phosphorus Removal (2003) $1,681,800 Funding: NYS Clean Water & Clean Air Bond Act - $1,132,507 Local Support from Unreserved Fund Balance - $ 549,293 Description: Additions to the "joint" Ithaca Area Waste Water Treatment Plant for the removal of phosphate from the plant affluent. Status: Seeking Contract Bids Jointly Owned Interceptors (2003) $ 661,000 Funding: Local Support from Unreserved Fund Balance Description: Improvement to the sanitary sewer trunk lines that service both the City of Ithaca and the Town of Ithaca waste water flow into the plant. Status: Final financing arrangements under negotiation with the City of Ithaca. 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 2006 • Town of Ithaca Capital Improvement Program Estimated Expenditures For 2005-2008 By Category $3,319,000 Sewer Systems Infrastructure 3% -/i Water Systems Infrastructure 21% Highway Infrastructures 25% KI Cash Reserve Parks & Open Space Land Preservation 10% Park Development & Construction 41% Town of Ithaca Capital Improvement Program Estimated Revenues For 2005-2008 Resource $331%000 Sewer Fund Current Operating Revenue 3% Water Fund Current Operating Revenue 21% A&I General Part -Town Highway Fund _Q Current Operating Fund 26% General Townwide Fund Grant Funding 16% General Townwide Fund Current Operating Revenues 20% General Townwide Fund Note & Bond Borrowing 14%