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FINAL
TOWN BUDGET
F9101m
YEAR 2008
TOWN OF ITHACA
IN
COUNTY OF TOMPKINS
VILLAGE WITHIN TOWN
VILLAGE OF CAYUGA HEIGHTS
CERTIFICATION OF TOWN CLERK
G� ✓� 1'! /�/l /ani G-< TOWN CLERK
CERTIFY THAT THE FOLLOWING IS A TRUE AND CORRECT COPY OF THE 2008
FINAL BUDGET OF THE TOWN OF ITHACA AS SUBMITTED
AS ADOPTED BY THE TOWN BOARD
AT THE PUBLIC BOARD ETING'OF NOVEMBER 8, 2007
SIGNED-
DATED:
RP13'II� ►M�
TOWN OF ITHACA
ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Real Prooerty Tax Rate Based On A Per Q1.000 of Assessed Prooertv Value
GENERAL FUND TOWNWIDE (A)
( Includes Village of Cayuga Heights)
Appropriations
ADOPTED
ADOPTED
ADOPTEDJ
ADOPTED
ADOPTED
ADOPTED -[-ADOPTED
$
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
FUND
3,176,619
I
I
$
I
I
$
I
$
3,601,895
1
$
I
$
140,334
1997
1998
1999
2(00
2001
2002
2003
2004
2005
2006
2007
2008
2008
2008
GENERAL FUND TOWNWIDE (A)
( Includes Village of Cayuga Heights)
Appropriations
$
1,494,064
$
1,518,961
$ 1,537,276
$ 1,925,508
$
2,083,181
$
2,247,613
$
2,679,203
$
2,999,577
$
3,176,619
$
3,045,296
$
3,760,742
$ 3,654,075
$
3,654,075
$
3,601,895
Appropriated Fund Balance
$
71,555
$
140,334
$ 198,506
$ 291,355
$
166,048
$
361,791
$
379,175
$
703,317
$
930,560
$
444,070
$
399,779
$ 504,047
$
504,047
$
452,610
Other Revenue
$
359,373
$
383,865
$ 534,13.4
$ 446,449
$
648,230
$
678,927
$
988,508
$
747,575
$
_ 760,999
$
888,323
$
1,450,736
$ 1,327,784
$
1,327,784
$
1,3.27,784
;Sales Tax Revenue
$
136,525
$
70,000
$ -
$ 280,068
$
342,096
$
267,814
$
335,992
$
304,900
$
191,969
$
-
$
162,854
$ 50,000
$
50,000
$
50,000
REAL PROPERTY TAX LEVY
$
926,611
$
924,762
$ 904,636
$ 907,636
$
926,807
$
939,082
$
975,528
$
1,052,475
$
1,293,091
$
1,712,903
$
1,747,353
$ 1,772,244
$
1,771,948
$
1,771,501
TAX RATE
$
1.255
$
1.256
$ 1.256
$ 1.260
$
1.260
$
1.260
$
1.260
$
1.260
$
1.380
$
1.68
$
1.68
$ 1.68
$
1.68
$
1.68
Assessed Value
$ 738,548,762
$ 736,522,352
$ 720,251,657
$ 720,212,772
$ 735,563,251
$ 745,064,483
$ 774,028,362
$ 835,297,966
$ 937,022,814
$ 1,019,584,844
$ 1,040,091,254
$ 493,661,642
$ 1,054,907,178
$ 11054,730,990
$ 563,585,449
$ 1,054,464,951
$ 691,758,808
GENERAL PART TOWN FUND (B)
( Excludes Village of Cayuga Heights )
FIRE PROTECTION FUND (SF)
( Excludes Village of Cayuga Heights)
952,006
74,025
240,000
637,981
720,509,552
1,978,359
336,518
99,000
1,542,841
720,509,552
Appropriations
Appropriations
$
1,635,806
$
767,474
$
778,076
$
512,272
$
590,249
$
621,153
$ 687,722
$
742,071
$
763,396
$ 826,172
$
779,604
$
932,756
$
932,756
$
$
Appropriated Fund Balance
$
60,965
$
198,011
$
104,113
$
104,340
$
146,488
$
155,140
$ 144,879
$
132,371
$
98,631
$ (7,615)
$
165,157
$
104,775
$
104,775
$
•
Other Revenue
$
1,010,844
$
150,463
$
149,963
$
144,000
$
159,500
$
177,000
$ 184,200
$
180,000
$
185,500
$ 295,500
$
281,150
$
240,000
$
240,000
$
•
;Sales Tax Revenue
$
563,997
$
419,000
$
524,000
$
263,932
$
284,261
$
289,013
$ 358,643
$
429,700
$
479,265
$ 538,287
$
333,287
$
587,981
$
587,981
$
1,628,612
REAL PROPERTY TAX LEVY
$
$
$
$
$
$
$
$
$
$
$
$ 2,611,676
$
$
2,814,993
$
2,871,786
$ -
$
-
$
-
$
-
$
®
TAX RATE
$
-
$
-
$
-
$
-
$
-
$
-
$ -
$
-
$
-
$ -
$
-
$
-
$
-
$
$ 527,113,896
Assessed Value
$ 490,900,878
$ 489,951,723
$ 483,175,384
$ 484,230,206
$ 493,661,642
$ 501,834,049
$ 504,748,440
$ 563,585,449
$ 635,552,062
$ 691,758,808
$
710,823,781
$
720,948,779
$
720,775,591
$
•
HIGHWAY FUND (1313)
•
( Excludes Village of Cayuga Heights)
•
Appropriations
$
1,151,643
$
1,286,624
$
1,434,750
$
1,377,000
$
1,527,630
$
1,733,453
$ 1,872,372
$
2,082,806
$
2,147,287
$ 2,108,651
$
1,911,580
$
1,980,136
$
1,980,136
$
•
Appropriated Fund Balance
$
206,705
$
114,724
$
105,650
$
99,900
$
136,837
$
299,192
$ 337,007
$
443,706
$
(233,213)
$ 391,962
$
42,691
$
288,295
$
288,295
$
Other Revenue
$
100,935
$
143,100
$
143,20_0
$
89,100
$
106,500
$
128,500
$ 141,300
$
166,800
$
368,500
$ 114,800
$
102,000
$
9_9,000
$
99,000
$
'Sales Tax Revenue
$
s 844,003
$
1,028,000
$
1,185,900
$
1,188,000
$
1,284,293
$
1,305,761
$ 1,394,065
$
1,472,300
$
2,012,000
$ 1,601,889
$
1,766,889
$
1,592,841
$
1,592,841
$
REAL PROPERTY TAX LEVY
$
-
$
-
$
-
$
-
$
-
$
-
$ -
$
-
$
-
$ -
$
-
$
-
$
-
$
TAX RATE
$
-
$
-
$
-
$
-
$
-
$
-
$ -
$
-
$
-
$ -
$
-
$
-
$
-
$
Assessed Value
$ 490,900,878
$ 489,951,723
$ 483,175,384
$ 484,230,206
$ 493,661,642
$ 501,834,049
$ 504,748,440
$ 563,585,449
$ 635,552,062
$ 691,758,808
$
710,823,781
$
720,948,779
$
720,775,591
$
FIRE PROTECTION FUND (SF)
( Excludes Village of Cayuga Heights)
952,006
74,025
240,000
637,981
720,509,552
1,978,359
336,518
99,000
1,542,841
720,509,552
Appropriations
$
1,727,623
$
1,869,432
$
1,944,200
$
1,915,678
$
1,958,961
$
1,959,501
$
2,019,075
$
2,181,302
$ 2,569,100
$ 2,757,000
$
2,969,594
$
3,073,464
$
3,073,464
$ 3,268,881
Appropriated Fund Balance
$
-
$
(6,580)
$
-
$
(33,597)
$
2,440
$
(102,008)
$
(44,356)
$
(154,976)
$ (84,710)
$ (38,823)
$
101,101
$
123,008
$
123,008
$ 181,875
Other Revenue$
$ -
26,235
$
247,_400
$
23,400
$
2.6_,400_
$
38,800
$
39,500
-
$
28,000
$
-
33,400_
$ 42,134
- - ----
$ 45,900
$
53,500
$
78,400
$
78,400
$ 78,400
;Sales Tax Revenue
_ $
164,779
$
-
$
-
$
-
$
-
$
-
$
-
-
$
---
-
$ -
$
$
-
$
-
$
-
$ -
REAL PROPERTY TAX LEVY
$
1,536,609
$
1,628,612
$
1,918,800
$
1,922,839
$
1,917,721
$
2,022,009
$
2,035,431
$
2,302,878
$ 2,611,676
$ 2,749,923
$
2,814,993
$
2,871,786
$
2,871,451
$ 3,008,606
TAX RATE
$
3.060
$
3.253
$
3.877
$
3.887
$
3.885
$
3.836
$
3.836
$
3.836
$ 3.836
$ 3.740
$
3.740
$
3.740
$
3.740
$ 3.920
Assessed Value
$ 502,230,094
$ 500,684,645
$ 494,856,971
$ 494,640,507
$ 493,661,642
$ 527,113,896
$ 530,612,843
$ 600,333,067
$ 680,833,157
$ 735,273,548
$
752,671,875
$
767,857,340
$
767,767,652
$ 767,501,613
RISK RETENTION FUND (R)
( Includes Village of Cayuga Heights )
Appropriations
$ -
$ 3,700
$ 26,500
$ 16,000
$ 16,000
$ 11,000
$ 11,000
$ 15,000
$ 7,500
$ 9,000
$ 10,000
$ 10,000
$ 10,000
$ 10,000
Appropriated Fund Balance
$ -
$ (7,500)
$ 11,300
$ 4,975
$ 4,500
$ 1,000
$ 1,000
$ 4,500
$ 2,200
$ 3,700
$ 4,300
$ (1,000)
$ (1,000)
$ (1,000)
Other Revenue
$ -
$ 11,200
$ 15,200
$ 11,025
$ 11,500
$ 10,000
$ 10,000
$ 10,500
$ 5,300
$ 5,300
$ 5,700
$ 11,000
$ 11,000
$ 11,000
REAL PROPERTY TAX LEVY
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
TAX RATE
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Assessed Value
$ 738,548,762
$ 736,522,352
$ 720,251,657
$ 720,212,772
$ 735,563,251
$ 745,064,483
$ 774,028,362
$ 835,297,966
$ 9379022,814
$ 1,019,584,844
$ 1,040,091,254
$ 1,054,907,178
$ 1,054,730,990
$ 1,054,464,951
TOWN OF ITHACA
ADOPTED BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
BASED ON A PER UNIT OR SERVICE BENEFIT CHARGE
DEBT SERVICE FUND
( Includes Villaae of Cavuaa Heiahts )
Appropriations
Appropriated Fund Balance
Other Revenue
REAL PROPERTY TAX LEVY
TAX RATE
Assessed Value
WATER FUND (F)
Appropriations
Appropriated Fund Balance
Revenues - Other
Revenues - Estimated Metered Water Sales
Benefit Assessments
Water Available & Connected (WD3011
No. of Units
Per Unit Charge (Benefit Assessment Charge)
Benefit Assessment Revenue
Water Not Available (WD300)
Ad Valoreum Assessment Values
Ad Valoreum Revenue
SEWER FUND (G)
Appropriations
Appropriated Fund Balance
Revenues - Other
Revenues - Estimated Metered Sewer Rents
Benefit Assessments
Sewer Available & Connected (WD301)
No. of Units
Per Unit Charge (Benefit Assessment Charge)
Benefit Assessment Revenue
Sewer Not Available (WD300)
Ad Valoreum Assessment Values
Ad Valoreum Revenue
$ 1,071,681
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
FUND
$ 1,800
1
I
1
I
I
$ 286,220
I
1
I
I
I
I
$ 1,018,600
$ 912,115
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2(07
2008
2008
2008
DEBT SERVICE FUND
( Includes Villaae of Cavuaa Heiahts )
Appropriations
Appropriated Fund Balance
Other Revenue
REAL PROPERTY TAX LEVY
TAX RATE
Assessed Value
WATER FUND (F)
Appropriations
Appropriated Fund Balance
Revenues - Other
Revenues - Estimated Metered Water Sales
Benefit Assessments
Water Available & Connected (WD3011
No. of Units
Per Unit Charge (Benefit Assessment Charge)
Benefit Assessment Revenue
Water Not Available (WD300)
Ad Valoreum Assessment Values
Ad Valoreum Revenue
SEWER FUND (G)
Appropriations
Appropriated Fund Balance
Revenues - Other
Revenues - Estimated Metered Sewer Rents
Benefit Assessments
Sewer Available & Connected (WD301)
No. of Units
Per Unit Charge (Benefit Assessment Charge)
Benefit Assessment Revenue
Sewer Not Available (WD300)
Ad Valoreum Assessment Values
Ad Valoreum Revenue
$ 1,071,681
$ 1,019,129
$ 913,915
$ 898,313
$ 838,225
$ 802,599
$ 791,973
$ 886,676
$ 1,201,549
$ 1,182,163
$ 979,946
$ 1,073,768
$ 1,073,768
$ 1,073,768
$ -
$ 529
$ 1,800
$ 1,799
$ 1,700
$ 2,200
$ 2,201
$ (1,801)
$ 286,220
$ 186,000
$ -
$ -
$ -
$ -
$ 1,071,681
$ 1,018,600
$ 912,115
$ 8.96,514
$ 836,525
$ 800,3.99
$ 789,772
$ 888,477
$ 915,329
$ 996,163
$ 979,946
$ 1,073,768
$ 1,073,768
$ 1,073,768
515,677
$ 1,171,443
$ 1,105,526
$ 1,516,020
$ 1,516,020
$ 1,531,500
$
1,260,000
$
1,260,000
$ 1,396,000
$ 1,303,000
$ 1,300,000
$
1,500,000
$
1,500,000
$ 1,600,000
$ 1,880,000
$ 1,750,000
$ 1,750,000
$ 1,750,000
7,193.66
7,409.21
7,344.49
7,206.15
7,220.84
7,282.14
$ 738,548,762
$ 736,522,352
$ 720,251,657
$ 720,212,772
$ 735,563,251
$ 745,064,483
$ 774,028,362
$ 835,297,966
$ 937,022,814
$ 1,019,584,844
$ 1,040,091,254
$ 1,054,907,178
$ 1,054,730,990
$ 1,054,464,951
$
2,116,136
$
1,674,532
$ 1,849,099
$ 1,623,308
$ 3,771,859
$
2,051,855
$
1,895,509
$ 2,671,536
$ 3,212,024
$ 3,974,523
$ 3,974,523
$ 3,974,063
$
249,056
$
(16,600)
$ 25,173
$ (96,327)
$ (5,182)
$
33,521
$
(120,168)
$ (99,907)
$ (220,498)
$ (4,740)
$ (4,740)
$ (5,200)
$
607,080
$
414,532
$ 427,926
$ 320,308
$ 2,466,677
$
518,334
$
515,677
$ 1,171,443
$ 1,105,526
$ 1,516,020
$ 1,516,020
$ 1,531,500
$
1,260,000
$
1,260,000
$ 1,396,000
$ 1,303,000
$ 1,300,000
$
1,500,000
$
1,500,000
$ 1,600,000
$ 1,880,000
$ 1,750,000
$ 1,750,000
$ 1,750,000
7,193.66
7,409.21
7,344.49
7,206.15
7,220.84
7,282.14
7,488.21
$ 75
7,_488.21
$ 75
7,468.87
7,590.54
7,710_.28
7,752.93
7,752.93
7,752.93
$
54
$
54
$ 54
$ 54
$ 54
$
65
$
65
$ 80
$ 80
$ 90
$ 90
$ 90
$
400,100
$
389,132
$ 389,926
$ 393,236
$ 404,363
$
486,734
$
485,477
$ 607,243
$ 616,822
$ 697,763
$ 697,763
$ 697,763
$ 337,262,891
$ 352,899,791
$ 6,700
$ 329,161,691
$ 3305037,842
$ 332,219,944
$ 332,219,944
$ 335,150,131
$ 340,094,179
$ 344,045,563
$ 361,296,214
$ 361,296,214
$ 361,296,214
$
6,280
$
6,000
$ 6,000
$ - 6,000
$ 6,000
$
6,000
$
6,000
$ 6,000
$ 6,000
$ 6,000
$_ 6,000
$ 6,000
$ 1,679,702
$ 1,390,712
$ 2,138,591
$ 1,713,841
$ 1,485,651
$
1,931,388
$ 2,501,711
$ 2,283,624
$
2,019,410
$ 2,026,590
$ 2,026,590
$ 2,197,215
$ (105,640)
$ (362,637)
$ 232,765
$ (195,705)
$ (432,018)
$
94,713
$ 676,194
$ 679,115
$
310,375
$ 390,127
$ 390,127
$ 560,752
$ 459,702
$ 1,224,331
$ 565,826
$ 569,546
$ 575,669
$
496,875
$ 485,517
$ 254,509
$
64,000
$ 64,000
$ 64,000
$ 70,700
$ 1,220,000
$ 1,200,000
$ 1,340,000
$ 1,340,000
$ 1,340,000
$
1,340,000
$ 1,340,000
$ 1,350,000
$
1,638,335
$ 1,418,000
$ 1,418,000
$ 1,418,000
7,001.15
6,797.60
6,831.61
6,882.17
7,102.69_
7,102.69
7,087.96
7,193.66
7,344.49
7,388.14
7,388.14
7,388.14
$ 75
$ 75
$ 75
$ 75
$ 75
$
65
$ 1.65
$ 30
$
30
$ 20
$ 20
$ 20
$ 525,087
$ 509,821
$ 512,370
$ 516,163
$ 532,702
$
461,675
$ 460,717
$ 215,810
$
220,335
$ 147,763
$ 147,763
$ 147,763
$ 313,504,091
$ 376,221,191
$ 356,263,591
$ 359,528,442
$ 332,219,944
$ 364,581,308
$ 369,806,555
$ 379,958,047
$
389,545,657
$ 407,075,240
$ 407,075,240
$ 407,075,240
$ 6,739
$ 6,700
$ 6,700
$ 6,700
$ 6,700
$
6,700
$ 6,700
$ 6,700
$
6,700
$ 6,700
$ 6,700
$ 6,700
TOWN OF ITHACA
ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Snecial District Assessment Based On A Per $1.000 of Assessed Pronertv Value or Number of Liahtina Units or Liahtina Road Frontaae
FOREST HOME LIGHT DISTRICT (SI -1)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
GLENSIDE LIGHT DISTRICT (SL2)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
RENWICK HEIGHTS LIGHT DISTRICT (SQ)
Appropriations
Appropriated Fund Balance
Other Revenue
'DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
$ 2,100
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
PRELIMINARY
ADOPTED
FUND
$ 1,877
1
I
I
1
358
$ -
I
I I
$ -
$ -
$
1
$ -
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2008
2008
FOREST HOME LIGHT DISTRICT (SI -1)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
GLENSIDE LIGHT DISTRICT (SL2)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
RENWICK HEIGHTS LIGHT DISTRICT (SQ)
Appropriations
Appropriated Fund Balance
Other Revenue
'DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
$ 2,100
$ 2,300
$
2,600
$ 2,600
$
2,000
$ 2,300
$ 2,829
$
2,500
$ 3,425
$
2,384
$ 1,877
$ 1,877
$ 1,877
$ -
$ -
$
358
$ -
$
700
$ -
$ -
$
(695)
$ -
$
2,006
$ -
$ -
$ -
$ -
$ -
$
-
$ -
$
1,300
$ -
$ -
$
-
$ -
$
-
$ -
$ -
$ -
$ 2,100
$ 2,300
$
2,242
$ 2,600
$
1,300
$ 2,300
$ 2,829
$
3,195
$ 3,425
$
378
$ 1,877
$ 1,877
$ 1,877
$ 0.123
$ 0.134
$
0.130
$ 0.148
$
0.074
$ 0.130
$ 0.130
$
0.130
$ 0.130
$
0.014
$ 0.067
$ 0.067
$ 0.067
$ 17,099,032
$ 17,221,504
$ 17,249,777
$ 17,557,149
$ 17,464,761
$ 17,687,900
$ 21,758,900
$ 24,574,200
$ 26,343,200
$ 26,573,000
728
$ 27,881,000
$ 27,881,000
$ 27,881,000
$ 850
$
900
$
1,000
$
1,000
$
900
$
825
$
994
$
994
$
1,189
$
859
$
728
$
728
$
728
$ -
$
-
$
186
$
-
$
200
$
-
$
-
$
(127)
$
-
$
300
$
-
$
-
$
-
$ -
$
-
$
-
$
-
$
700
$
-
$
_ -
$
-
$
-
$
-
$
-
$
-
$
-
$ 850
$
900
$
814
$
1,000
$
700
$
825
$
994
$
1,121
$
1,189
$
559
$
728
$
728
$
728
$ 0.346
$
0.365
$
0.330
$
0.390
$
0.271
$
0.319
$
0.319
$
0.319
$
0.319
$
0.149
$
0.194
$
0.194
$
0.194
$ 2,457,300
$
2,467,300
$
2,467,300
$
2,566,600
$
2,584,360
$
2,583,000
$
3,117,500
$
3,514,500
$
3,728,500
$
3,742,000
$
3,761,000
$
3,761,000
$
3,761,000
EASTWOOD COMMONS LIGHT DISTRICT (SL4)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
CLOVER LANE LIGHT DISTRICT (SL5)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Values
$ 1,100
$
1,800
$
1,850
$
1,850
$
1,300
$
1,200
$
1,203
$
1,203
$ 1,759
$ 1,200
$ 1,018
$ 1,018
$ 1,018
$ 300
$
-
$
(363)
$
300
$
1,000
$
-
$
-
$
(318)
$ -
$ 997
$ -
$ -
$ -
$ -
$
-
$
-
$
-
$
300
$
-
$
-
$
-
$ -
$ -
$ -
$ -
$ -
$ 800
$
1,800
$
2,213
$
1,550
$
300
$
1,200
$
1,203
$
1,521
$ 1,759
$ 203
$ 1,018
$ 1,018
$ 1,018
$ 0.110
$
0.250
$
0.310
$
0.213
$
0.041
$
0.166
$
0.166
$
0.166
$ 0.166
$ 0.019
$ 0.096
$ 0.096
$ 0.096
$ 7,244,843
$
7,190,910
$
7,139,977
$
7,285,144
$
7,283,990
$
7,248,000
$
7,248,000
$
9,162,000
$ 10,599,000
$ 10,679,000
$ 10,654,000
$ 10,654,000
$ 10,654,000
$ 2,200
$
2,600
$
2,900
$
2,900
$
2,500
$
2,300
$
2,571
$
2,571
$
3,558
$
2,442
$
2,151
$
2,151
$
2,151
$ 1,300
$
-
$
(152)
$
-
$
700
$
-
$
-
$
(525)
$
-
$
2,000
$
-
$
-
$
-
$ -
$
-
$
-
$
-
$
1,800
$
2,300
$
2,571
$
-
$
-
$
-
$
-
$
-
$
-
$ 900
$
2,600
$
3,052
$
2,900
$
1,800
$
2,300
$
2,571
$
3,096
$
3,558
$
442
$
2,151
$
2,151
$
2,151
$ 0.143
$
0.443
$
0.520
$
0.496
$
0.293
$
0.374
$
0.374
$
0.374
$
0.374
$
0.046
$
0.221
$
0.221
$
0.221
$ 6,305,500
$
5,873,000
$
5,869,000
$
5,848,200
$
6,152,200
$
6,157,200
$
6,873,200
$
8,279,200
$
9,513,200
$
9,528,200
$
9,726,200
$
9,726,200
$
9,726,200
$ 300
$
400
$
400
$
400
$
300
$
265
$
287
$
287
$
336
$
282
$
255
$
255
$
255
$ -
$
-
$
92
$
92
$
100
$
-
$
-
$
(30)
$
-
$
100
$
-
$
-
$
-
$ -
$
-
$
-
$
-
$
200
$
265
$
287
$
-
$
-
$
-
$
-
$
-
$
-
$ 300
$
400
$
308
$
308
$
200
$
265
$
287
$
317
$
336
$
182
$
255
$
255
$
255
$ 0.219
$
0.292
$
0.230
$
0.227
$
0.147
$
0.195
$
0.195
$
0.195
$
0.195
$
0.106
$
0.148
$
0.148
$
0.148
$ 1,370,200
$
1,370,200
$
1,338,500
$
1,357,600
$
1,357,600
$
1,359,600
$
1,472,600
$
1,625,600
$
1,723,600
$
1,724,000
$
1,724,000
$
1,724,000
$
1,724,000
TOWN OF ITHACA
ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY
Snecial District Assessment Based On A Per 51.000 of Assessed Prnnprtu Value nr Niimhpr of I-inhtinn Units nr Liahtina Road Frnntanp
WINNERS CIRCLE LIGHT DISTRICT (SL6)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
'DISTRICT TAX RATE
Assessed Values
BURLEIGH DRIVE LIGHT DISTRICT (SI -7)
Appropriations
Appropriated Fund Balance
- Other Revenue
,DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Front Property Footage
WEST HAVEN LIGHT DISTRICT (SL8)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Number of Lighting Units
• CODDINGTON ROAD LIGHT DISTRICT (SI -9)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
® Assessed Number of Lighting Units
1
$ 865
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
ADOPTED
TENTATIVE
893
ADOPTED
FUND
818
$ 762
$ 762
$ 762
$ 200
$
1
$ -
$
(3)
$
1
1PRELIMNARY1
300
$ -
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2008
2008
WINNERS CIRCLE LIGHT DISTRICT (SL6)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
'DISTRICT TAX RATE
Assessed Values
BURLEIGH DRIVE LIGHT DISTRICT (SI -7)
Appropriations
Appropriated Fund Balance
- Other Revenue
,DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Front Property Footage
WEST HAVEN LIGHT DISTRICT (SL8)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
Assessed Number of Lighting Units
• CODDINGTON ROAD LIGHT DISTRICT (SI -9)
Appropriations
Appropriated Fund Balance
Other Revenue
DISTRICT REAL PROPERTY TAX LEVY
DISTRICT TAX RATE
® Assessed Number of Lighting Units
1
$ 865
$
750
$ 1,000
$
1,000
$
1,000
$
800
$ 775
$ 893
$
893
$ 1,034
$
818
$ 762
$ 762
$ 762
$ 200
$
150
$ -
$
(3)
$
100
$
300
$ -
$ -
$
(69)
$ -
$
400
$ -
$ -
$ -
$ 2
$
-
$ -
$
-
$
-
$
500
$ -
$ -
$
-
$ -
$
-
$ -
$ -
$ -
$ 640
$
600
$ 1,000
$
1,012
$
900
$
500
$ 775
$ 893
$
962
$ 1,034
$
418
$ 762
$ 762
$ 762
$ 0.417
$
0.391
$ 0.618
$
0.620
$
0.551
$
0.306
$ 0.475
$ 0.475
$
0.475
$ 0.474
$
0.191
$ 0.352
$ 0.352
$ 0.352
$ 1,535,800
$ 1,535,800
$
$ 1,617,000
$ 1,633,000
873
$ 1,633,000
873
$ 1,633,000
$
$ 1,633,000
$ 1,880,000
$ 2,025,000
$
$ 2,183,000
$ 2,183,000
0.349
$ 2,163,000
$ 2,163,000
$ 2,163,000
$ 960
$
900
$
1,100
$
1,300
$
1,300
$
1,200
$
825
$
825
$
825
$
896
$
777
$
873
$
873
$
873
$ -
$
100
$
-
$
-
$
-
$
250
$
-
$
-
$
-
$
-
$
469
$
-
$
-
$
-
$ 15
$
-
$
-
$
-
$
-
$
950
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$ 945
$
800
$
1,100
$
1,300
$
1,300
$
950
$
825
$
825
$
825
$
896
$
308
$
873
$
873
$
873
$ 0.247
$
0.209
$
0.288
$
0.349
$
0.349
$
0.255
$
0.222
$
0.222
$
0.222
$
0.241
$
0.083
$
0.235
$
0.235
$
0.235
3,821.10
3,821.10
3,821.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
3,721.10
$ 3,190
$
3,200 $
$ 1,000
$
(409) $
$ 100
$
- $
$ 23090
$
3,609 $
$ 0.210
$
0.362 $
9,970.00
_ _ -
9,970.00
4,000
$
4,000
$
4,000
$
3,200 $
-
$
(175)
$
400
$
1,100 $
2,808
$
_ _ -
$-_.
-
$_
2,100_
4,000
$
4,145
$
3,600
$
_ _$
2,100 $
0.469
$
0.490
$
0.426
$
0.248 $
8,520.00
$
8,460.00
$
8,460.00
$
8,460.00
3,100
$
3,103
$
3,176
$
3,176
$
3,261
$
2,808
$
2,808
$
2,808
-
$
-
$
-
$
-
$
1,200
$
-
$
-
$
-
$
-
$
192
$
-
$
300
$
-
$
-
$
-
$
3,100
$
3,103
$
3,176
$
3,176
$
2,061
$
2,808
$
2,808
$
2,808
0.442
$
0.461
$
0.472
$
0.472
$
0.306
$
0.417
$
0.417
$
0.417
7,010.00
-
6,730.00
-
6,730.00
-
6,730.00
$
6,730.00
$
6,732.00
$
6,732.00
$
6,732.00
$ 1,885
$
1,900
$
2,100
$
2,300
$
2,300
$
1,900
$
1,800
$
1,800
$
1,875
$
1,856
$
1,925
$
1,660
$
1,660
$
1,660
$ 120
$
100
$
-
$
192
$
-
$
300
$
-
$
-
$
-
$
-
$
1,151
$
-
$
-
$
-
$ 40
$
-
$
-
$
-
$
-
$
1,600
$
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$ 1,725
$
1,800
$
2,100
$
2,108
$
2,300
$
1,600
$
1,800
$
1,800
$
1,875
$
1,856
$
774
$
1,660
$
1,660
$
1,660
$ 0.229
$
0.239
$
0.279
$
0.280
$
0.306
$
0.217
$
0.244
$
0.254
$
0.264
$
0.262
$
0.111
$
0.238
$
0.238
$
0.238
7,527.00
7,527.00
7,527.00
7,527.00
7,527.00
7,368.00
7,368.00
7,092.00
7,092.00
7,092.00
6,972.00
6,972.00
6,972.00
6,972.00
SLIDING TAX SCALE
Real Property Taxes are raised in two (2) of the major operating funds of the Town of
Ithaca. These funds are the General Townwide Fund and the Fire Protection Fund.
These "tax scales" illustrate how much tax revenue is raised for each time the tax rate
moves one cent for every $1,000 of assessed real property value. All Towns in Tompkins
County do not have local property assessors. All real property taxable values are
determined by and obtained from the Tompkins County Department of Assessment.
U
SLIDING TAX RATE SCALE
1 cent for every $1,000 of assesses value)
BASED UPON 2007 FINAL ASSESSMENT ROLL DTD 10/23/07
FOR 2008
GENERAL TOWNWIDE REAL PROPERTY TAX PURPOSES
FULLY
TAX
TAX REVENUE
TAX REVENUE
TAX %
TAXABLE
RATE
RAISED
MOVEMENT
-----INCREASE-
INCREASE$1,054,464,951
$1, 054,_ 4 64,9
$1.68
$1,771,501
$0
0.0000%
-
$1,054,464,951
$1.69
$1,782,046
$10,545
0.5952%
$1,054,464,951
$1.70
$1,792,590
$21,089
1.1905%
$1,054,464,951
$1.71
$1,803,135
$31,634
1.7857%
$1,054,464,951
$1.72
$1,813,680
$42,179
2.3810%
$1,054,464,951
$1.73
$1,824,224
$52,723
2.9762%
$1,054,464,951
$1.74
$1,834,769
$63,268
3.5714%
$1,054,464,951
$1.75
$1,845,314
$73,813
4.1667%
$1,054,464,951
$1.76
$1,855,858
$84,357
4.7619%
$1,054,464,951
$1.77
$1,866,403
$94,902
5.3571%
$1,054,464,951
$1.78
$1,876,948
$105,446
5.9524%
$1,054,464,951
$1.79
$1,887,492
$115,991
6.5476%
$1,054,464,951
$1.80
$1,898,037
$126,536
7.1429%
$1,054,464,951
$1.81
$1,908,582
$137,080
7.7381%
$1,054,464,951
$1.82
$1,919,126
$147,625
8.3333%
$1,054,464,951
$1.83
$1,929,671
$158,170
8.9286%
$1,054,464,951
$1.84
$1,940,216
$168,714
9.5238%
$1,054,464,951
$1.85
$1,950,760
$179,259
10.1190%
$1,054,464,951
$1.86
$1,961,305
$189,804
10.7143%
$1,054,464,951
$1.87
$1,971,849
$200,348
11.3095%
$1,054,464,951
$1.88
$1,982,394
$210,893
11.9048%
$1,054,464,951
$1.89
$1,992,939
$221,438
12.5000%
$1,054,464,951
$1.90
$2,003,483
$231,982
13.0952%
$1,054,464,951
$1.91
$2,014,028
$242,527
13.6905%
$1,054,464,951
$1.92
$2,024,573
$253,072
14.2857%
$1,054,464,951
$1.93
$2,035,117
$263,616
14.8810%
$1,054,464,951
$1.94
$2,045,662
$274,161
15.4762%
$1,054,464,951
$1.95
$2,056,207
$284,706
16.0714%
$1,054,464,951
$1.96
$2,066,751
$295,250
16.6667%
$1,054,464,951
$1.97
$2,077,296
$305,795
17.2619%
$1,054,464,951
$1.98
$2,087,841
$316,339
17.8571%
$1,054,464,951
$1.99
$2,098,385
$326,884
18.4524%
$1,054,464,951
$2.00
$2,108,930
$337,429
19.0476%
$1,054,464,951
$2.01
$2,119,475
$347,973
19.6429%
$1,054,464,951
$2.02
$2,130,019
$358,518
20.2381%
$1,054,464,951
$2.03
$2,140,564
$369,063
20.8333%
TOWN OF ITHACA
SLIDING TAX RATE SCALE
( 1 cent for every $1,000 of assesses value)
BASED UPON 2007 FINAL ASSESSMENT ROLL DTD 10/23/07
FOR 2008
FIRE PROTECTION REAL PROPERTY TAX PURPOSES
FULLY TAX TAX LEVY TAX LEVY % OF TAX LEVY
TAXABLE RATE RAISED MOVEMENT INCREASE
$767,501,613
$3.74
$2,870,456
$0
0.0000%
$767,501,613
$3.75
$2,878,131
$7,675
0.2674%
$767,501,613
$3.76
$2,885,806
$15,350
0.5348%
$767,501,613
$3.77
$2,893,481
$23,025
0.8021%
$767,501,613
$3.78
$2,901,156
$30,700
1.0695%
$767,501,613
$3.79
$2,908,831
$38,375
1.3369%
$767,501,613
$3.80
$2,916,506
$46,050
1.6043%
$767,501,613
$3.81
$2,924,181
$53,725
1.8717%
$767,501,613
$3.82
$2,931,856
$61,400
2.1390%
$767,501,613
$3.83
$2,939,531
$69,075
2.4064%
$767,501,613
$3.84
$2,947,206
$76,750
2.6738%
$767,501,613
$3.85
$2,954,881
$84,425
2.9412%
$767,501,613
$3.86
$2,962,556
$92,100
3.2086%
$767,501,613
$3.87
$2,970,231
$99,775
3.4759%
$767,501,613
$3.88
$2,977,906
$107,450
3.7433%
$767,501,613
$3.89
$2,985,581
$115,125
4.0107%
$767,501,613
$3.90
$2,993,256
$122,800
4.2781%
$767,501,613
$3.91
$3,000,931
$130,475
4.5455%
$767,501,613
$3.92
$3,008,606
$138,150
4.8128%
$767,501,613
$3.93
$3,016,281
$145,825
5.0802%
$767,501,613
$3.94
$3,023,956
$153,500
5.3476%
$767,501,613
$3.95
$3,031,631
$161,175
5.6150%
$767,501,613
$3.96
$3,039,306
$168,850
5.8824%
$767,501,613
$3.97
$3,046,981
$176,525
6.1497%
$767,501,613
$3.98
$3,054,656
$184,200
6.4171%
$767,501,613
$3.99
$3,062,331
$191,875
6.6845%
$767,501,613
$4.00
$3,070,006
$199,550
6.9519%
0
•
•
•
•
•
•
•
•
•
•
•
41
FISCAL
BUDGET
SUNINlARY
TOWN OF ITHACA, NEW YORK
SUMMARY OF FISCAL BUDGET BY FUND
FOR 2008
GENERAL FUND TOWNWIDE
GENERAL FUND PART TOWN
nB HIGHWAY FUND PART TOWN
WATER FUND
SEWER FUND
RISK RETENTION FUND
DEBT SERVICE
TOTAL TOWN
SPECIAL DISTRICTS
"F FIRE PROTECTION FUND
L1 FOREST HOME LIGHT DIST
-L2 GLENSIDE LIGHT DIST
-L3 RENWICK HGTS LIGHT DIST
L4 EASTWOOD COMMONS LIGHT DIST
-L5 CLOVER LANE LIGHT DIST
-L6 WINNER'S CIRCLE LIGHT DIST
L7 BURLEIGH DRIVE LIGHT DIST
nL8 WEST HAVEN ROAD LIGHT DIST
�L9 CODDINGTON ROAD LIGHT DIST
TOTAL SPECIAL DISTRICTS
GRAND TOTAL
$ 3,268,881.00
78,400.00 181,875.00 3,008,606.00
ESTIMATED
UNEXPENDED
AMOUNT
TO BE
APPROPRIATIONS
728.00
REVENUE
FUND BALANCE
RAISED
BY TAX
1,018.00
$ 2,151.00
2,151..00
$ 3,601,895.00
255.00
1,377,784.00
$
762.00
452,610.00
1,771,501.00
$
873.00
873.00
$ 2,808.00
2,808.00
$ 1,660.00
$
952,006.00
$ 3,281,013.00
877,981.00
74,025.00
$ 1,978,359.00
1,641,841.00
336,518.00
$ 3,974,063.00
3,275,500.00
-5,200.00
703,7.63.00
$ 2,197,215.00
1,48.2,000.00
560,752.00
154,463.00
$
10,000.00
•11,000.00
-1,000.00
$ 1,073,767.00
1,073.,767.00
$13,787,305.00
9,739,873.00
1,417,705.00
2,629,727.00
$ 3,268,881.00
78,400.00 181,875.00 3,008,606.00
$ 1,877.00
1,877.00
$ 1
728.00
728.00
$ 1,018.00
1,018.00
$ 2,151.00
2,151..00
$
255.00
255.00
$
762.00
762.00
$
873.00
873.00
$ 2,808.00
2,808.00
$ 1,660.00
1,660.00
$ 3,281,013.00
78,400.00 181,875.00 3,020,738.00
$17,068,318.00 9,818,273.00 1,599,580.00 5,650,465.00
FUND.
THE GENERAL TOWNWIDE FUND
The General Fund is the general operating fund of the Town of Ithaca. It is used to
account for revenues and expenditures that are not required to be accounted for and
transacted for in other specific funds. (E.g. Special District Funds such as lighting, and
Special Revenue Funds such as Highway, Water, Sewer and Fire Protection.)
The General Fund budget is categorized into the following major operations. (See pie
chart illustrations)
General Government Support Services
Employee Benefits
Highway Garage Maintenance, Transportation and Administration
Town Parks and Community Services
Public Works Facility Serial Bond Obligation
BUDGETARY ACCOUNTS
The General Fund has many sources of revenue and multi-purpose expenditures. This
explains the need for most governments to maintain numerous revenue and expense
account ledgers. In these general ledger accounts the Town's annual financial plan, or
budget is recorded. Throughout the year the annual operating budget is monitored and
may be subsequently modified to meet changes in current community needs. Changes in
the budget may also occur due to unanticipated events or emergencies. Modifications
made to the budget require the approval and authorization of the Town Board. These
budgetary controls or management controls are an integral part of the Town Board's
authority and responsibility in keeping expenditures within the limitations of available
appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND TOWNWIDE
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 1-A
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
TOWN BOARD
PERSONAL SERVICES
A1010.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A1010.400 CONTRACTUAL
A1010.410 CONFERENCES & MILEAGE
TOTAL CONTRACTUAL EXPENSE
TOTAL TOWN BOARD
JUSTICES
PERSONAL SERVICES
A1110.100 REGULAR
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1110.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1110.400 CONTRACTUAL
A1110.405 LAWBOOKS
A1110.406 WORK STUDY STUDENTS
A1110.408 POSTAGE
A1110.410 CONFERENCES & MILEAGE
A1110.415 TELEPHONE
A1110.420 DUES & PUBLICATIONS
A1110.482 NYS FEES, FINES & COLLECTIONS
A1110.489 COURT SECURITY OFFICER
A1110.490 COURT SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL JUSTICES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
46,782.72 49 000.00 50,100.00 50,100.00
46,782.72 49 000.00 50,100.00 50,100.00
208.61 200.00 200.00 200.00
3,655.90 3 000.00 3,000.00 3.000.00
3,864.51 3 200.00 3,200.00 3,200.00
50,647.23 52 200.00 53,300.00 53.300.00
116,342.70 118 800.00 122,900.00 122,900.00
116,342.70 118 800.00 122,900.00 122,900.00
103.49 1,236.00 1,236.00 1,236.00
103.49 1,236.00 1,236.00 1,236.00
2,659.74
1,854.00
1,854.00
1,854.00
705.70
720.00
720.00
720.00
0.00
0.00
0.00
0.00
1,721.95
1,900.00
1,900.00
1,900.00
742.25
1,000.00
1,000.00
1,000.00
1,420.68
1,550.00
1,550.00
1,550.00
248.65
250.00
250.00
250.00
218,556.25
230,000.00
230,000.00
230,000.00
0.00
7,800.00
8,000.00
8,000.00
2,550.00
0.00
0.00
0.00
228,605.22
245 074.00
245,274.00
245,274.00
345,051.41 365 110.00 369,410.00 369,410.00
SUPERVISOR
PERSONAL
SERVICES
A1220.100
SUPERVISOR
17,530.86
18,000.00
18,390.00
18,390.00
A1220.101
DEPUTY SUPERVISOR
0.00
0.00
0.00
0.00
A1220.103
ADMINISTRATOR FUNCTION TWN SUPERVISOR
26,296.22
26 990.00
27,590.00
27.590.00
TOTAL PERSONAL SERVICES
43,827.08
44 990.00
45,980.00
45,980.00
A-1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
CONTRACTUAL
EXPENSE
A1220.400
CONTRACTUAL
0.00
0.00
0.00
0.00
A1220.410
CONFERENCES & MILEAGE
1,218.00
1,220.00
850.00
850.00
A1220.415
TELEPHONE
431.70
460.00
460.00
460.00
A1220.420
DUES & PUBLICATIONS
20.00
20.00
20.00
20.00
A1330.420
TOTAL CONTRACTUAL EXPENSE
1,669.70
1 700.00
1,330.00
1,330.00
TOTAL SUPERVISOR 45,496.78 46 690.00 47,310.00 47,310.00
ACCOUNTING/BOOKKEEPING
PERSONAL SERVICES
A1316.100 REGULAR 42,303.00 44 300.00 45,600.00 45,600.00
TOTAL PERSONAL SERVICES 42 303.00 44 300.00 45,600.00 45,600.00
CONTRACTUAL
EXPENSE
A1316.400
CONTRACTUAL
210.77
352.32
350.00
350.00
A1316.408
POSTAGE
521.59
325.00
325.00
325.00
A1316.410
CONFERENCES & MILEAGE
0.00
100.00
100.00
100.00
A1316.421
EMPLOYEE EDUCATION
621.00
0.00
0.00
0.00
A1330.420
TOTAL CONTRACTUAL EXPENSE
1,353.36
777.32
775.00
775.00
TOTAL ACCOUNTING/BOOKKEEPING 43,656.36 45 077.32 46,375.00 46,375.00
INDEPENDENT AUDITORS
CONTRACTUAL EXPENSE
A1320.400 SCIRABBA WALKER & CO.,LLP 4,586.80 8 529.00 9,300.00 9,300.00
TOTAL CONTRACTUAL EXPENSE 4,586.80 8,529.00 9,300.00 9,300.00
TOTAL INDEPENDENT AUDITORS 4,586.80 8,529.00 9,300.00 9,300.00
TAX COLLECTION
PERSONAL SERVICES
A1330.100 REGULAR 7,841.20 8,000.00 8,200.00 8,200.00
TOTAL PERSONAL SERVICES 7,841.20 8,000.00 8,200.00 8,200.00
CONTRACTUAL
EXPENSE
A1330.400
CONTRACTUAL
196.75
155.00
155.00
155.00
A1330.401
PRINTING TAX BILLS
877.75
1,300.00
1,300.00
1,300.00
A1330.408
POSTAGE
2,581.58
4,000.00
5,000.00
5,000.00
A1330.410
CONFERENCES & MILEAGE
543.35
700.00
700.00
700.00
A1330.420
DUES & PUBLICATIONS
25.00
30.00
25.00
25.00
TOTAL CONTRACTUAL EXPENSE
4,224.43
6,185.00
7,180.00
7,180.00
TOTAL TAX COLLECTION 12 065.63 14 185.00 15,380.00 15,380.00
BUDGET
PERSONAL SERVICES
A1340.100 REGULAR 66,583.13 68 400.00 70,300.00 70,300.00
TOTAL PERSONAL SERVICES 66 583.13 68 400.00 70,300.00 70,300.00
CONTRACTUAL EXPENSE
A-2
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
A1340.400 CONTRACTUAL
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
LEGAL SERVICES
CONTRACTUAL EXPENSE
A1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
HUMAN RESOURCES
PERSONAL SERVICES
A1430.100 REGULAR
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1430.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
288.83
200.00
200.00
200.00
38.91
1,200.00
300.00
300.00
475.00
463.90
500.00
500.00
802.74
1,863.90
1,000.00 1,00.0.00
2,000.00
67,385.87 70 263.90 71,300.00 71,300.00
100,620.02 117,300.00 118,400.00 118,400.00
0.00 0.00 0.00 0.00
100,620.02 117 300.00 118,400.00 118,400.00
775.23
1,500.00
1,500.00
1,500.00
336.00
1,500.00
1,500.00
1,500.00
1,335.75
2,500.00
2,500.00
2,500.00
1,906.04
2,000.00
2,000.00
2,000.00
0.00
500.00
2,500.00
2,500.00
0.00
0.00
0.00
0.00
170.00
200.00
200.00
200.00
4,523.02
8,200.00
10,200.00
10,200.00
105,143.04 125 500.00 128,600.00 128,600.00
41 868.77 46 500.00 46,500.00 46,500.00
41,868.77 46 500.00 46,500.00 46,500.00
41 868.77 46 500.00 46,500.00 46,500.00
100,707.21 113 600.00 118,500.00 118,500.00
100 707.21 113 600.00 118,500.00 118,500.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
CONTRACTUAL
EXPENSE
A1430.400
CONTRACTUAL
407.66
600.00
600.00
600.00
A1430.408
POSTAGE
478.96
750.00
850.00
850.00
A1430.410
CONFERENCES & MILEAGE
596.15
3,211.74
3,000.00
3,000.00
A1430.420
DUES & PUBLICATIONS
839.00
800.00
900.00
900.00
A1430.421
EMPLOYEE EDUCATION & TRAINING
2,141.14
2,600.00
2,500.00
2,500.00
A1430.422
EMPLOYEE MEDIATION SERVICES
-386.64
500.00
500.00
500.00
A1430.423
EMPLOYMENT ADS
1,191.08
2,000.00
2,000.00
2,000.00
A1430.424
EMPLOYEE ASSISTANCE PROGRAM
1,460.64
1,485.12
1,200.00
1,200.00
A1430.425
HEALTH & WELLNESS
5.84
100.00
100.00
100.00
A-3
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
A1430.429 MANAGEMENT PROGRAMS
A1430.430 PAYROLL SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL HUMAN RESOURCES
ENGINEER
PERSONAL SERVICES
A1440.100 REGULAR
A1440.110 INTERN
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1440.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1440.400 CONTRACTUAL
A1440.404 VEHICLE MAINTENANCE
A1440.406 WORK STUDY
A1440.408 POSTAGE
A1440.410 CONFERENCES & MILEAGE
A1440.420 DUES & PUBLICATIONS
A1440.440 PERSONAL PROTECTIVE EQUIPMENT
A1440.450 GASOLINE
TOTAL CONTRACTUAL EXPENSE
TOTAL ENGINEER
ELECTION MACHINE CUSTODIANS
EQUIPMENT/CAPITAL OUTLAY
A1450.200 ELECTION MACHINES
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1450.400 CONTRACTUAL
A1450.401 SUPPLIES
A1450.402 ELECTION INSPECTORS
A1450.403 ELECTION MACHINE CUSTODIANS
A1450.408 POSTAGE & MAILING
TOTAL CONTRACTUAL EXPENSE
TOTAL ELECTION MACHINE CUSTODIANS
RECORDS MANAGEMENT
PERSONAL SERVICES
A1460.100 REGULAR
A1460.110 GRANT PERSONNEL
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
1,300.00 3,000.00 3,000.00 3,000.00
155.42 600.00 600.00 600.00
8,189.25 15 646.86 15,250.00 15,250.00
108,896.46 129 246.86 133,750.00 133,750.00
171,192.80 188,400.00 194,600.00 194,600.00
0.00 0.00 4,300.00 4,300.00
171 192.80 188 400.00 198,900.00 198,900.00
21 006.68 20 600.00 20,000.00 20,000.00
21 006.68 20 600.00 20,000.00 20,000.00
2,118.73
2,575.00
2,000.00
2,000.00
295.83
1,000.00
1,000.00
1,000.00
1,747.07
3,500.00
3,500.00
3,500.00
48.82
227.96
200.00
200.00
787.67
3,000.00
3,000.00
3,000.00
229.95
1,100.00
750.00
750.00
408.00
300.00
200.00
200.00
1,737.65
4,180.00
4,200.00
4,200.00
7,373.72
15 882.96
14,850.00
14,850.00
199 573.20 224 882.96 233,750.00 233,750.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
11,753.00
12,800.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11 753.00
12.800.00
0.00
0.00
A-4
11 753.00 12,800.00 0.00 0.00
50,524.50 52,900.00 54,300.00 54,300.00
4,602.96 3.626.21 0.00 0.00
55 127.46 56 526.21 54,300.00 54,300.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
A1460.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1460.400 CONTRACTUAL
A1460.410 CONFERENCES & MILEAGE
A1460.425 LAW PUBLICATIONS & LIBRARY
A1460.444 PURCHASED SERVICES
A1460.445 RECORD STORAGE SUPPLIES & MATERIALS
A1460.446 DATABASE CONSULTANT
A1460.447 CODIFICATION UPDATING & MAINTENANCE
A1460.448 NEXIS ELECTRONIC & PAPER SUPPORT
TOTAL CONTRACTUAL EXPENSE
TOTAL RECORDS MANAGEMENT
BUILDINGS & GROUNDS
PERSONAL SERVICES
A1620.100 REGULAR
A1620.101 HIGHWAY LABOR
A1620.102 TOWN HALL
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A1620.200 EQUIPMENT
A1620.241 TWN HALL FURNITURE & FURNISHINGS
A1620.243 TWN HALL BLDG AUDIO SYSTEM
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
A1620.400 CONTRACTUAL
A1620.403 TRASH COLLECTION
A1620.404 SECURITY
A1620.409 WATER & SEWER
A1620.410 ELECTRIC & GAS
A1620.411 MECHANICAL MAINTENANCE & REPAIRS
A1620.412 CLEANING SERVICES
A1620.413 BLDG & GROUNDS MAINTENANCE
A1620.414 BOTTLED WATER & COFFEE SERVICE
A1620.415 RECONST POSTAL OFFICE WALKWAY
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
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
933.75
1,500.00
1,500.00
1,500.00
0.00
0.00
500.00
500.00
0.00
1,000.00
1,000.00
1,000.00
0.00
250.00
250.00
250.00
2,976.16
887.00
3,000.00
3,000.00
0.00
0.00
0.00
0.00
2,642.63
6,000.00
6,000.00
6,000.00
983.50
1.009.93
0.00
0.00
7,536.04
10 646.93
12,250.00
12,250.00
62,663.50 67 173.14 66,550.00 66,550.00
24,043.39
27,700.00
27,200.00
27,200.00
3,038.23
4,200.00
4,312.00
4,312.00
1,857.18
2 479.98
3,000.00
3,000.00
28,938.80
34 379.98
34,512.00
34,512.00
672.76
1,064.40
1,100.00
1,100.00
0.00
500.00
500.00
500.00
0.00
500.00
500.00
500.00
672.76
2,064.40
2,100.00
2,100.00
1,051.75
3,605.00
3,500.00
3,500.00
1,327.70
1,500.00
1,600.00
1,600.00
794.40
1,000.00
1,000.00
1,000.00
2,712.32
2,600.00
2,700.00
2,700.00
32,801.78
30,900.00
32,000.00
32,000.00
3,425.43
2,500.00
3,000.00
3,000.00
14,925.70
17,600.00
25,000.00
25,000.00
3,626.02
5,000.00
5,000.00
5,000.00
2,437.46
2,700.00
2,700.00
2,700.00
0.00
25,000.00
0.00
0.00
2,480.71
2,660.38
2,800.00
2,800.00
50.31
500.00
100.00
100.00
65 633.58
95 565.38
79,400.00
79,400.00
95 245.14 132 009.76 116,012.00 116,012.00
3,461.53 2,050.42 720.00 720.00
3,461.53 2,050.42 720.00 720.00
TOTAL CENTRAL COMM SYSTEMS 3,461.53 2,050.42 720.00 720.00
A-5
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
A1660.400 GENERAL OFFICE SUPPLIES 2,148.49 2 000.00 2,600.00 2,600.00
TOTAL CONTRACTUAL EXPENSE 2,148.49 2 000.00 2,600.00 2,600.00
TOTAL CENTRAL
STOREROOM
2,148.49
2 000.00
2,600.00
2.600.00
A1680.400
CONTRACTUAL
642.30
2,124.78
CENTRAL PRINT
& MAIL
A1680.401
MAINTENANCE & REPAIRS
597.33
315.00
CONTRACTUAL
EXPENSE "
A1680.402
XEROX COPIER WC75
2,240.62
2,120.00
A1670.402
COPIER PAPER
462.31
650.00
670.00
670.00
A1670.403
COPIER SUPPLIES
500.00
500.00
520.00
520.00
A1670.407
POSTAGE METER LEASE PURCHASE
823.75
1,700.00
850.00
850.00
A1670.412
NEWSLETTER
4,287.98
5 800.00
5,800.00
5.800.00
700.00
TOTAL CONTRACTUAL EXPENSE
6,074.04
8 650.00
7,840.00
7,840.00
600.00
600.00
A1680.461
TOOLS & SUPPLIES
TOTAL CENTRAL
PRINT & MAIL
6,074.04
8 650.00
7,840.00
7,840.00
0.00
1,812.00
2,063.00
2,063.00
INFORMATION TECHNOLOGY
WEB SUPPORT & DESIGN
0.00
2,200.00
2,200.00
EQUIPMENT/CAPITAL OUTLAY
A1680.482
HIGHWAY HELPER
0.00
688.00
A1680.200
HARDWARE
5,165.67
8,963.48
2,440.00
2,440.00
A1680.205
NETWORK ADMINISTRATION
2,386.73
2 370.00
2,440.00
2.440.00
3,088.00
TOTAL EQUIPMENT/CAPITAL OUTLAY
7,552.40
11 333.48
4,880.00
4,880.00
CONTRACTUAL
EXPENSE
A1680.400
CONTRACTUAL
642.30
2,124.78
432.00
432.00
A1680.401
MAINTENANCE & REPAIRS
597.33
315.00
640.00
640.00
A1680.402
XEROX COPIER WC75
2,240.62
2,120.00
2,250.00
2,250.00
A1680.403
XEROX COPIER WCM20
1,169.70
950.00
1,200.00
1,200.00
A1680.404
XEROX ENGINEERING COPIER
467.62
510.00
510.00
510.00
A1680.405
XEROX COPIER WCM24
1,474.08
1,500.00
1,500.00
1,500.00
A1680.406
XEROX PHASER MAINTENANCE
0.00
60.57
700.00
700.00
A1680.421
EMPLOYEE EDUCATION & TRAINING
20.00
600.00
600.00
600.00
A1680.461
TOOLS & SUPPLIES
163.48
351.23
220.00
220.00
A1680.480
ARCVIEW AND EAGLE PT
0.00
1,812.00
2,063.00
2,063.00
A1680.481
WEB SUPPORT & DESIGN
0.00
2,200.00
2,200.00
2,200.00
A1680.482
HIGHWAY HELPER
0.00
688.00
700.00
700.00
A1680.483
TIME WARNER CABLE RR
0.00
3,812.90
2,500.00
2,500.00
A1680.491
SOFTWARE
4,358.18
3,600.00
3,088.00
3,088.00
A1680.492
BENTLEY MICROSTATION/CEDRA
2,110.00
3,373.75
1,207.00
1,207.00
A1680.493
SDG SOFTWARE
550.00
1,280.00
550.00
550.00
A1680.494
WLB ANNUAL SUPPORT
1,900.00
2,350.00
1,900.00
1,900.00
A1680.495
NETWORK SUPPORT
1,152.00
1,714.00
992.00
992.00
A1680.496
TIME WARNER CABLE RR
6,011.52
3,150.00
6,150.00
6,150.00
A1680.497
SHERPA REMOTE SECURITY
2,400.00
4,800.00
3,000.00
3,000.00
A1680.498
SUPPORT JUSTICE COURT
650.00
650.00
640.00
640.00
A1680.499
SUPPORT HUMAN RESOUCES
705.00
722.00
725.00
725.00
TOTAL CONTRACTUAL EXPENSE
26,611.83
38 684.23
33,767.00
33,767.00
TOTAL INFORMATION TECHNOLOGY 34,164.23 50 017.71 38,647.00 38 647.00
A-6
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
SPECIAL ITEMS
412.00
412.00
412.00
2,600.00
0.00
A1910.400
LIABILITY INSURANCE
36,049.42
92,000.00
91,000.00
91,000.00
A1920.400
MUNICIPAL ASSOCIATION DUES
1,500.00
1,500.00
1,500.00
1,500.00
A1920.401
TAXES/ASSESSMENTS ON TOWN REAL PROPERTY
6,331.51
7,000.00
7,000.00
7,000.00
A1990.400
CONTINGENT ACCOUNT
0.00
10 000.00
10,000.00_
10,000.00
TOTAL SPECIAL
ITEMS
43,880.93
110 500.00
109,500.00
109,500.00
TOTAL GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
POLICE CROSSING GUARDS
PERSONAL SERVICES
A3120.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A3120.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL POLICE CROSSING GUARDS
TRAFFIC & TRANSPORTATION PLANNING
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
A3310.407 ROAD SIGNS
TOTAL CONTRACTUAL EXPENSE
A3310.526 CODDINGTON ROAD WALKWAY
A3310.527 HANSHAW ROAD WALKWAY
A3310.528 HONNESS LANE WALKWAY EXT
TOTAL
TOTAL TRAFFIC & TRANSPORTATION PLANNING
DOG CONTROL
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
A3520.402 DOG ENUMERATION
1,283,762.41 1 513 386.07 1,496,844.00 1,496,844.00
15,317.25 18 600.00 18,800.00 18,800.00
15,317.25 18 600.00 18,800.00 18,800.00
0.00 100.00 100.00 100.00
0.00 100.00 100.00 100.00
15,317.25 18 700.00 18,900.00 18,900.00
389.27
412.00
412.00
412.00
2,600.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,411.50
8,000.00
0.00
0.00
0.00
5,000.00
5,000.00
5,000.00
7,400.77
13 412.00
5,412.00
5,412.00
0.00
35,000.00
0.00
0.00
0.00
70,316.00
0.00
0.00
0.00
70 000.00
70,000.00
70.000.00
0.00
175 316.00
70,000.00
70.000.00
A-7
7,400.77 188 728.00 75,412.00 75.412.00
20,000.00 20 700.00 20,700.00 20,700.00
20,000-00 20 700.00 20,700.00 20.700.00
20,000.00 20 700.00 20,700.00 20.700.00
0.00 0.00 0.00 0.00
0.00 5,000.00 0.00 0.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
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
CONTRACTUAL EXPENSE
A5010.400 CONTRACTUAL
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 PUBLIC WORKS DEPT
A5132.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A5132.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
0.00 5,000.00 0.00 0.00
0.00 5,000.00 0.00 0.00
42,718.02 233 128.00 115,012.00 115,012.00
117,692.40 123,200.00 136,100.00 136,100.00
0.00 200.00 200.00 200.00
117,692.40 123 400.00 136,300.00 136,300.00
0.00 0.00 1,000.00 1,000.00
0.00 0.00 1,000.00 1,000.00
440.04
2,000.00
2,000.00
2,000.00
220.00
400.00
425.00
425.00
414.55
200.00
300.00
300.00
1,042.86
1,000.00
1,000.00
1,000.00
15.00
500.00
500.00
500.00
2,132.45
4 100.00
4,225.00
4,225.00
119,824.85 127 500.00 141,525.00 141,525.00
21,680.77
27,000.00
30,300.00
30,300.00
8,721.17
8,400.00
8,624.00
8,624.00
983.83
717.84
1,000.00
1,000.00
31,385.77
36 117.84
39.924.00
39.924.00
3,759.94 2 800.00 8,000.00 8,000.00
3,759.94 2 800.00 8,000.00 8,000.00
CONTRACTUAL
EXPENSE
A5132.402
COPIER PAPER
67.96
150.00
175.00
175.00
A5132.403
COPIER SUPPLIES
267.69
300.00
300.00
300.00
A5132.404
GENERAL OFFICE SUPPLIES
199.20
260.16
300.00
300.00
A5132.406
XEROX COPIER DC232
3,255.73
3,483.00
3,200.00
3,200.00
A5132.408
POSTAGE
190.63
235.00
225.00
225.00
A5132.410
GARAGE UTILITIES
33,267.42
35,000.00
36,000.00
36,000.00
A5132.412
CLEANING SERVICE
3,860.00
3,400.00
0.00
0.00
A5132.415
TELEPHONE
4,708.79
5,000.00
5,200.00
5,200.00
A5132.416
GARAGE MAINTENANCE
14,459.97
10,000.00
15,000.00
15,000.00
A5132.460
STORM WATER MANAGEMENT
0.00
0.00
0.00
0.00
A-8
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
TOTAL CONTRACTUAL EXPENSE
TOTAL HIGHWAY GARAGE
STREET LIGHTING
CONTRACTUAL EXPENSE
A5182.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
CULTURE AND RECREATION
RECREATION ADMINISTRATION
PERSONAL SERVICES
A7020.100 RECREATION ADMINISTRATION
A7020.105 YOUTH EMPLOYMENT PROGRAM
A7020.106 YOUTH CORE
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A7020.400 CONTRACTUAL
A7020.408 POSTAGE
A7020.410 CONFERENCES & MILEAGE
A7020.430 RECREATION PROGRAMS
TOTAL CONTRACTUAL EXPENSE
TOTAL RECREATION ADMINISTRATION
TOWN PARKS
PERSONAL SERVICES
A7110.100 REGULAR
A7110.101 PUBLIC WORKS DEPT
A7110.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
A7110.201 LARGE
A7110.202 SMALL
A7110.203 PEW TRAIL PAVILION
TOTAL EQUIPMENT/CAPITAL OUTLAY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
60,277.39 57 828.16 60,400.00 60,400.00
95 423.10 96 746.00 108,324.00 108,324.00
30 860.69 35 000.00 35,000.00 35,000.00
30,860.69 35 000.00 35,000.00 35,000.00
30,860.69 35 000.00 35,000.00 35,000.00
246 108.64 259 246.00 284,849.00 284,849.00
36,289.50
38,500.00
39,600.00
39,600.00
5,716.48
8,204.14
0.00
0.00
6,883.88
4,873.86
0.00
0.00
48,889.86
51 578.00
39,600.00
39,600.00
0.00
0.00
0.00
0.00
0.00
100.00
100.00
100.00
149.09
100.00
100.00
100.00
4,592.51
5 000.00
5,000.00
5,000.00
4,741.60
5,200.00
5,200.00
5,200.00
53 631.46 56 778.00 44,800.00 44,800.00
67,776.62
62,000.00
72,400.00
72,400.00
179,878.33
172,000.00
191,000.00
191,000.00
6,440.54
9,000.00
9,000.00
9,000.00
254,095.49
243 000.00
272,400.00
272,400.00
30,000.00
40,400.00
48,600.00
48,600.00
2,037.56
0.00
0.00
0.00
1,821.37
0.00
0.00
0.00
33 858.93
40 400.00
48,600.00
48,600.00
CONTRACTUAL
EXPENSE
A7110.401
CODDINGTON RD COMMUNITY CTR CONTRACT
6,800.00
6,800.00
6,800.00
6,800.00
A7110.402
MAINTENANCE
20,816.34
26,780.00
27,000.00
27,000.00
A7110.403
CONSTRUCTION
26.24
10,000.00
15,000.00
15,000.00
A7110.404
PLANTINGS & LANDSCAPING
2,451.75
2,493.18
2,100.00
2,100.00
A7110.405
VEHICLE MAINTENANCE
15,718.57
15,000.00
15,500.00
15,500.00
A-9
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
A7110.410
CONFERENCES & MILEAGE
0.00
250.00
500.00
500.00
A7110.415
TELEPHONE
445.35
631.49
1,100.00
1,100.00
A7110.416
UTILITIES
120.80
500.00
700.00
700.00
A7110.420
DUES & PUBLICATIONS
35.00
35.00
35.00
35.00
A7110.440
PERSONAL PROTECTIVE EQUIPMENT
1,859.16
2,068.58
2,150.00
2,150.00
A7110.450
GASOLINE
13,237.40
15,000.00
15,450.00
15,450.00
A7110.461
TOOLS & SUPPLIES
0.00
2,500.00
3,000.00
3,000.00
A7110.490
PARKS & OPEN SPACE PROGRAM
0.00
50,000.00
50,000.00
50,000.00
FLOATING CLASSROOMS
TOTAL CONTRACTUAL EXPENSE
61 510.61
132,058.25
139,335.00
139.335.00
A7110.501
PLAY STRUCTURES
0.00
30,000.00
30,000.00
30,000.00
A7110.509
HANSHAW ROAD WALKWAY
0.00
0.00
70,316.00
70,316.00
A7110.510
HONNESS LANE WALKWAY EXTENSION
0.00
0.00
0.00
0.00
A7110.512
WOOLF LANE PARK
0.00
10,000.00
0.00
0.00
A7110.513
TUTELO PARK
5,361.24
0.00
0.00
0.00
A7110.525
HALLBERG PARK & CHASE RD TRAIL
0.00
0.00
10,000.00
10,000.00
A7110.526
GATEWAY TRAIL
0.00
137,332.00
0.00
0.00
A7110.527
SAPONI MEADOWS PARK
0.00
0.00
0.00
0.00
FLOATING CLASSROOMS
TOTAL
5,361.24
177,332.00
110,316.00
110,316.00
TOTAL TOWN PARKS 354,826.27 592,790.25 570,651.00 570,651.00
YOUTH & SENIOR PROJECTS
CONTRACTUAL
EXPENSE
A7320.401
CASS PARK FACILITY
100,192.00
100,192.00
100,192.00
100,192.00
A7320.402
BOYNTON SCHOOL COLLABORATIVE
0.00
0.00
0.00
0.00
A7320.403
WORKFORCE NY
2,189.77
3,780.00
3,220.00
3,220.00
A7320.404
CODDINGTON RD CC SUMMER CAMPS
11,600.00
11,600.00
11,600.00
11,600.00
A7320.405
COOPERATIVE EXTENSION
20,210.00
22,409.00
22,903.00
22,903.00
A7320.406
LEARNG WEB / YOUTH WORKS
57,000.00
58,762.00
60,550.00
60,550.00
A7320.407
FLOATING CLASSROOMS
0.00
0.00
0.00
0.00
A7320.408
TOWN WORK CORPS
0.00
0.00
0.00
0.00
A7320.409
TOWN YOUTH EMPLOYMENT INITATIVE
0.00
0.00
20,549.00
20,549.00
A7320.416
REC PARTNERSHIP COUNTY
52,682.00
54,262.00
54,262.00
54.262.00
TOTAL CONTRACTUAL EXPENSE
243 873.77
251,005.00
273,276.00
273.276.00
TOTAL YOUTH &
SENIOR PROJECTS
243,873.77
251,005.00
273,276.00
273,276.00
HISTORIAN
PERSONAL SERVICES
A7510.100 REGULAR 1,000.00 1,000.00 1,000.00 1,000.00
TOTAL PERSONAL SERVICES 1,000.00 1,000.00 1,000.00 1,000.00
CONTRACTUAL EXPENSE
A7510.400 CONTRACTUAL 0.00 500.00 500.00 500.00
A7510.421 PROGRAMMING & RESEARCH 177.23 2,000.00 2,000.00 2,000.00
TOTAL CONTRACTUAL EXPENSE 177.23 2,500.00 2,500.00 2,500.00
TOTAL HISTORIAN 1,177.23 3,500.00 3,500.00 3,500.00
CELEBRATIONS
A-10
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
CONTRACTUAL EXPENSE
A7550.400 CONTRACTUAL
A7550.405 GREETINGS & MEMORIALS
TOTAL CONTRACTUAL EXPENSE
TOTAL CELEBRATIONS
LAND ACQUISITION
EQUIPMENT/CAPITAL OUTLAY
A7710.255 REAL PROPERTY & EASEMENT PURCHASES
A7710.259 PROPERTY APPRAISALS
TOTAL EQUIPMENT/CAPITAL OUTLAY
TOTAL LAND ACQUISITION
TOTAL CULTURE AND RECREATION
HOME AND COMMUNITY SERVICES
DRAINAGE & STORMWATER MANAGEMENT
PERSONAL SERVICES
A8540.101 REGULAR
• A8540.102 OVERTIME
A8540.110 PROJECT ASSISTANT
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
A8540.400 CONTRACTUAL
A8540.485 NE STORMWATER CONSULTANT
TOTAL CONTRACTUAL EXPENSE
TOTAL DRAINAGE & STORMWATER MANAGEMENT
COMMUNITY SERVICES
CONTRACTUAL EXPENSE
A8989.401 GADABOUT
A8989.403 LIFE LONG
A8989.404 HUMAN SERVICES COALITION
A8989.407 HAZARDOUS MITIGATION PLAN
A8989.408 CAYUGA LAKE WATERSHED MGMT PLAN
TOTAL CONTRACTUAL EXPENSE
TOTAL COMMUNITY SERVICES
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
1,303.85 1,500.00 1,700.00 1,700.00
506.99 501.75 500.00 500.00
1,810.84 2,001.75 2,200.00 2,200.00
1,810.84 2,001.75 2,200.00 2,200.00
43,180.48 0.00 0.00 0.00
3.800.00 0.00 0.00 0.00
46.980.48 0.00 0.00 0.00
46,980.48 0.00 0.00 0.00
702,300.05 906,075.00 894,427.00 894,427.00
40,815.21
16,800.00
17,248.00
17,248.00
0.00
59.19
0.00
0.00
5,267.50
5.989.75
0.00
0.00
46,082.71
22,848.94
17.248.00
17,248.00
30,699.00 24,700.00 43,000.00 43,000.00
0.00 18.000.00 0.00 0.00
30,699.00 42,700.00 43,000.00 43,000.00
76,781.71 65,548.94 60,248.00 60.248.00
11,600.00
11,600.00
11,600.00
11,600.00
9,400.00
9,400.00
9,400.00
9,400.00
4,000.00
4,000.00
4,000.00
4,000.00
0.00
0.00
0.00
0.00
900.00
900.00
900.00
900.00
25,900.00
25,900.00
25,900.00
25,900.00
A-11
25,900.00 25,900.00 25,900.00 25,900.00
102 681.71 91,448.94 86,148.00 86.148.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-A
APPROPRIATIONS
ADOPTED 11/08/07
A9010.800 NYS RETIREMENT
A9030.800 SOCIAL SECURITY
A9040.800 WORKERS COMPENSATION
A9045.800 LIFE INSURANCE
A9050.800 UNEMPLOYMENT INSURANCE
A9055.800 DISABILITY INSURANCE
A9056.800 DISABILITY INSURANCE - LONG-TERM
A9060.800 GROUP HEALTH INSURANCE
A9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
A9901.903 HIGHWAY FUND
A9901.904 RISK RETENTION
A9901.907 DEBT SERVICE FUND
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
115,297.30
137,000.00
135,000.00
135,000.00
94,410.29
102,000.00
107,000.00
107,000.00
17,580.00
27,000.00
27,000.00
27,000.00
2,425.21
3,100.00
3,100.00
3,100.00
8,165.29
5,100.00
5,100.00
5,100.00
863.99
1,000.00
1,000.00
1,000.00
6,333.30
7,500.00
8,500.00
8,500.00
283,853.31
248,000.00
290,000.00
290,000.00
646.00
830.00
830.00
830.00
529,574.69
531 530.00
577,530.00
577.530.00
0.00
0.00
0.00
0.00
1,000.00
1,000.00
2,000.00
2,000.00
149,926.00
156 889.00
145,085.00
145,085.00
150,926.00
157 889.00
147,085.00
147,085.00
150,926.00 157,889-00 147,085.00 147,085.00
150,926.00 157 889.00 147,085.00 147 085.00
3,058,071.52 3,692,703.01 3,601,895.00 3,601,895.00
A-12
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND TOWNWIDE
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2-A
ESTIMATED REVENUES
REAL PROPERTY TAXES
A1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
A1082 COLLEGE CIRCLE ASSOCIATION
A1083 ELLIS HOLLOW APTS / CONIFER REALTY
A1084 EMERSON POWER PLANT
A1085 ITHACA ELM -MAPLE HOUSING INC.
TOTAL REAL PROPERTY TAX ITEMS
REAL PROPERTY TAX ITEMS
A1090 INTEREST & PENALTIES
TOTAL REAL PROPERTY TAX ITEMS
NON -PROPERTY TAX ITEMS
A1120 SALES TAX
TOTAL NON -PROPERTY TAX ITEMS
DEPARTMENTAL
INCOME
16,200.00
A1255
TOWN CLERK FEES
2,800.00
A1260
PERSONNEL FEES -
SCLIWC
A1555
DOG ENUMERATION
FEES
A1556
SPCA CONTRACT
4,200.00
A1557
DOG IMPOUNDMENT
FEES
A2188
FACILITY FEES
0.00
A2189
ENGINEERING FEES
FOR SERVICES
A2191
PARK FEES
7,600.00
TOTAL DEPARTMENTAL INCOME
0.00
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
A2423 SPRINT/NEXTEL SITE RENTAL
TOTAL USE OF MONEY AND PROPERTY
LICENSES AND PERMITS
A2544 DOG LICENSE APPORTIONMENT
TOTAL LICENSES AND PERMITS
FINES AND FORFEITURES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,712,903.00 1 746 602.00 1,771,501.00 1,771,501.00
1,712,903.00 1 746 602.00 1,771,501.00 1,771.501.00
16,249.00
16,200.00
16,200.00
16,200.00
2,889.66
2,800.00
1,800.00
1,800.00
1,146.60
1,100.00
1,300.00
1,300.00
4,269.08
4,200.00
4,200.00
4,200.00
24 554.34
24 300.00
23,500.00
23,500.00
11 615.32 27 181.19 20,000.00 20,000.00
11 615.32 27 181.19 20,000.00 20,000.00
577 338.65 162,854.00 50,000.00 50,000.00
577 338.65 162 854.00 50,000.00 50,000.00
3,592.45
2,000.00
2,000.00
2,000.00
1,028.93
1,500.00
8,800.00
8,800.00
849.29
2,500.00
2,000.00
2,000.00
145.00
100.00
100.00
100.00
280.00
250.00
200.00
200.00
0.00
0.00
150.00
150.00
7,995.09
7,600.00
7,600.00
7,600.00
0.00
0.00
500.00
500.00
13 890.76
13 950.00
21,350.00
21,350.00
49,573.23 40,423.00 40,423.00 40,423.00
10 124.00 10 124.00 10,124.00 10,124.00
59 697.23 50 547.00 50,547.00 50,547.00
110,051.06
70,000.00
70,000.00
70,000.00
18,043.27
19,000.00
19,000.00
19,000.00
20 254.77
19,000.00
19,000.00
19,000.00
148 349.10
108 000.00
108,000.00
108,000.00
A-13
6,919.62 3,000.00 3,000.00 3,000.00
6,919.62 3,000.00 3,000.00 3,000.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 2-A
REVENUES
ADOPTED 11/08/07
A2610 FINES, FEES, & FOREFEITED BAIL
TOTAL FINES AND FORFEITURES
SALE OF PROPERTY & COMPENSATION FOR LOSS
A2680 INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
MISCELLANEOUS LOCAL SOURCES
A2701 REFUND PRIOR YEARS EXPENSES
A2702 COMMUNITY BEAUTIFICATION GRANTS
A2706 TWN STORM WTR MGMT PLAN
A2770 OTHER UNCLASSIFIED REVENUE
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
A3005 MORTGAGE TAX
A3061 RECORDS MGM'T - SARA GRANT
A3086 GATEWAY TRAIL
A3087 PLAY STRUCTURE GRANT
A3089 STAR AID
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
A5031/H CAPITAL PROJECT
TOTAL INTERFUND TRANSFERS
PROCEEDS OF OBLIGATIONS
A5725 BAN - HANSHAW RD WALKWAY
A5726 BAN - HONNESS LANE WALKWAY EXT
A5727 BAN-CODDINGTON RD WALKWAY
TOTAL PROCEEDS OF OBLIGATIONS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
299,193.75 280 000.00 300,000.00 300,000.00
299,193.75 280 000.00 300,000.00 300,000.00
3,570.00 0.00 0.00 0.00
3.570.00 0.00 0.00 0.00
129,835.16
0.00
0.00
0.00
6,457.69
6,492.84
0.00
0.00
4,500.00
0.00
0.00
0.00
3.992.57
0.00
0.00
0.00
144 785.42
6.492.84
0.00
0.00
350,085.04
250,000.00
250,000.00
250,000.00
6,737.00
3,590.00
0.00
0.00
0.00
177,066.00
0.00
0.00
0.00
15,000.00
15,000.00
15,000.00
371.40
200.00
200.00
200.00
357 193.44
445 856.00
265,200.00
265,200.00
32,971.00
33,960.00
35,911.00
35,911.00
32,971.00
33,960.00
35,911.00
35,911.00
69,156.00
158,830.00
142,933.00
142,933.00
69,156.00
108,037.00
113,916.00
113,916.00
0.00
0.00
67,200.00
67,200.00
204 254.00
334 787.00
395,871.00
395,871.00
0.00
70,316.00
70,316.00
70,316.00
0.00
70,000.00
70,000.00
70,000.00
0.00
35.000.00
0.00
0.00
0.00
175 316.00
140,316.00
140,316.00
3,564,264.63 3,378,886.03 3,149,285.00 3,149,285.00
-506,193.11 313 816.98 452,610.00 452,610.00
A-14
3,058,071.52 3,692,703.01 3,601,895.00 3,601,895.00
•
•
•
9
11
11
Town of Ithaca
General Townwide Fund
Budgeted Expenditures
2008
$3,601,895
General Gov't Support
& Services
9%
Highway
Administration, Safety
& Garage Maintenance
3%
Public Works Facility
Serial Bond Obligation
4%
Town Pa
Community
30%
Salaries & Wages
38%
Employee Benefits
16%
0
Town of Ithaca
General Townwide Fund
Budgeted Revenue
2008
$3,601,895
Appropriated Fund
Balance
13%
Fines, Fees &
Other Income
8%
Intergovernmental
Charges _
1%
Other Income
Sources
7%
Interfund
Transfers
11%
Mortgage Tax
7%
0
Proceeds From
Borrowings
4%
Real Property
Taxes
49%
GENERAL
PARTANMWTO.WN
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 2008
SCHEDULE 1-B
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITORS
CONTRACTUAL EXPENSE
B1320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITORS
LEGAL SERVICES
CONTRACTUAL EXPENSE
B1420.400 LEGAL SERVICES
B1420.401 ATTORNEY FOR COC
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
81460.425 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
TOTAL CENTRAL STOREROOM
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
B1670.402 COPIER PAPER
81670.403 COPIER SUPPLIES
B1670.404 COPIER
TOTAL CONTRACTUAL EXPENSE
(ADOPTED NOVEMBER 8, 2007)
B-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,160.00 1 250.00 1,100.00 1.100.00
1,160.00 1 250.00 1,100.00 1,100.00
1,160.00 1 250.00 1.100.00 1.100.00
79,590.93 31,921.20 20,000.00 20,000.00
6,910.00 10 000.00 10,000.00 10,000.00
86,500.93 41 921.20 30 000.00 30.000.00
86,500.93 41 921.20 30,000.00 30,000.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
1,552.55 1,545.00 1,545.00 1,545.00
0.00 200.00 200.00 200.00
1,552.55 1 745.00 1,745.00 1.745.00
1,552.55 1 745 00 1,745.00 1.745.00
597.78 600.00 620.00 620.00
597.78 600.00 620.00 620.00
597.78 600.00 620.00 620.00
650.00
650.00
650.00
650.00
500.00
500.00
520.00
520.00
0.00
0.00
0.00
0.00
1,150.00
1 150 00
1,170.00 1.170.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-B ACTUAL RECOMMENDED ADOPTED
APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET
ADOPTED 11/08/07 2006 2007 2008 2008
TOTAL CENTRAL PRINT & MAIL
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
B1680.200 HARDWARE
B1680.205 NETWORK ADMINISTRATION
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B1680.400 CONTRACTUAL
B1680.401 MAINTENANCE & REPAIRS
B1680.402 XEROX COPIER WC75
61680.404 2515 LARGE DOCUMENT COPIER
B1680.405 XEROX COPIER WCM24
B1680.406 XEROX PHASER MAINTENANCE
B1680.461 TOOLS & SUPPLIES
B1680.491 SOFTWARE
B1680.492 GIS SUPPORT
B1680.493 BLDG/ZONING CODE SUPPORT & SUBSCRIPTION
B1680.495 NETWORK SUPPORT
B1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
B1910.400 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 & CODE ENFORCEMENT
PERSONAL SERVICES
88010.100 REGULAR
1,150.00 1 150.00 1,170.00 1.170.00
618.75 7,200.00 450.00 450.00
0.00 700.18 200.00 200.00
618.75 7,900.18 650.00 650.00
200.00
210.00
216.00
216.00-
300.00
315.00
320.00
320.00
2,240.59
2,120.00
2,250.00
2,250.00
467.52
510.00
510.00
510.00
1,473.95
1,500.00
1,500.00
1,500.00
0.00
60.55
700.00
700.00
111.70
243.00
555.00
565.00
2,500.07
1,800.00
2,888.00
2,888.00
2,110.00
2,833.75
2,729.00
2,729.00
2,140.00
2,141.00
3,830.00
3,830.00
1,152.00
916.75
992.00
992.00
2,400.00
2 400.00
3,000.00
3,000.00
15,095.83
15 050.05
19,490.00
19,490.00
B-2
15,714.58 22 950.23 20,140.00 _ 20,140.00
10,981.98 13,000.00 12,000.00 12,000.00
0.00 0.00 0.00 0.00
10,981.98 13 000.00 12,000.00 12,000.00
117,657.82 82 616.43 66,775.00 66,775.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
146,530.60 154,500.00 202,300.00 202,300.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-B
APPROPRIATIONS
ADOPTED 11/08/07
88010.101 BOARD MEMBERS
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
B8010.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
B8010.400 CONTRACTUAL
B8010.401 LEGAL ADS
88010.403 CONFERENCES & MILEAGE
88010.404 VEHICLE MAINTENANCE
B8010.408 POSTAGE
88010.415 TELEPHONE
B8010.420 DUES & PUBLICATIONS
88010.440 PERSONAL PROTECTIVE EQUIPMENT
88010.450 GASOLINE
TOTAL CONTRACTUAL EXPENSE
TOTAL ZONING & CODE ENFORCEMENT
PLANNING
PERSONAL SERVICES
B8020.100 REGULAR
88020.101 BOARD MEMBERS
88020.110 STUDENT INTERNS
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
B8020.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
88020.400 CONTRACTUAL
88020.401 LEGAL ADS
B8020.403 CONFERENCES & MILEAGE
88020.404 VEHICLE MAINTENANCE
B8020.405 NORTHEAST CONSULTING STUDY
88020.406 PLANNING STUDY
B8020.407 CONSERVATION BOARD
88020.408 POSTAGE
B8020.409 PRTG, FILM...SPECIFIC
88020.410 WORK STUDY
B8020.415 TELEPHONE
B8020.420 DUES & PUBLICATIONS
88020.450 GASOLINE
B8020.461 FALL CREEK VOLUNTEER PROGRAM
88020.462 SIX MILE CREEK VOLUNTEER PROGRAM
B8020.463 CSI WTR QUALITY MONITORING PROG
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
4,237.80 6 800.00 6,350.00 6,350.00
150,768.40 161 300.00 208 650.00 208,650.00
14 800.50 0.00 0.00 0.00
14.800.50 0.00 0.00 0.00
85.25
100.00
0.00
0.00
720.76
800.00
800.00
800.00
1,745.22
4,000.00
5,000.00
5,000.00
83.47
357.30
0.00
0.00
906.85
1,000.00
1,000.00
1,000.00
808.60
1,200.00
1,620.00
1,620.00
312.00
631.00
750.00
750.00
200.00
300.00
100.00
100.00
1 011 78
2,300.00
2,500.00
2.500.00
5,873.93
10 688.30
11,770.00
11.770.00
171,442.83 171 988.30 220.420.00 220,420.00
302,946.81
296,000.00
337,500.00
337,500.00
8,729.15
12,600.00
16,500.00
16,500.00
9,157.38
10 100 00
10 100.00
10.100.00
320,833.34
318,700.00
364 100.00
364,100.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
484.38
500.00
500.00
500.00
1,059.15
1,500.00
1,500.00
1,500.00
1,632.97
4,000.00
5,000.00
5,000.00
218.52
600.00
600.00
600.00
0.00
0.00
15,000.00
15,000.00
43.00
5,000.00
20,000.00
20,000.00
806.74
1,500.00
1,500.00
1,500.00
2,793.74
2,500.00
2,500.00
2,500.00
250.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
467.46
600.00
600.00
600.00
2,087.00
2,700.00
2,700.00
2,700.00
230.41
700.00
500.00
500.00
1,238.00
1,637.00
0.00
0.00
3,225.00
4,339.00
0.00
0.00
0.00
0.00
11,500.00
11.500.00
14,536.37
25 576.00
61 900.00
61,900.00
TOTAL PLANNING 335,369.71 344,276.00 426 000.00 426,000.00
B-3
•
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-B
APPROPRIATIONS
ADOPTED 11/08/07
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
B9010.800 NYS RETIREMENT
B9030.800 SOCIAL SECURITY
69040.800 WORKERS COMPENSATION
B9045.800 LIFE INSURANCE
B9050.800 UNEMPLOYMENT INSURANCE
B9055.800 DISABILITY INSURANCE
B9056.800 DISABILITY INSURANCE - LONG-TERM
89060.800 GROUP HEALTH INSURANCE
89060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
B9901.901 GENERAL FUND
89901.904 RISK RETENTION FUND
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
506,812.54 516 264.30 646,420.00 646.420.00
46,611.00
43,000.00
46,000.00
46,000.00
35,441.06
36,000.00
44,000.00
44,000.00
4,130.00
4,200.00
6,400.00
6,400.00
971.99
1,100.00
1,300.00
1,300.00
0.00
500.00
500.00
500.00
280.00
300.00
350.00
350.00
2,436.15
2,700.00
3,500.00
3,500.00
144,709.08
72,000.00
98,500.00
98,500.00
180.00
250.00
350.00
350.00
234,759.28
160,050.00
200,900.00_
200.900.00
32,971.00
33,960.00
35,911.00
35,911.00
1,000.00
1 000.00
2,000.00
2,000.00
33,971.00
34 960.00
37,911.00
37.911.00
33,971.00
34 960.00
37,911.00
37,911.00
33,971.00
34,960.00
37.911.00
37.911.00
893,200.64
793,890.73
952,006.00
952,006.00
B-4
TOWN OF ITHACA
FISCAL BUDGET - GENERAL FUND PART TOWN
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2-B
ESTIMATED REVENUES
NON -PROPERTY TAX ITEMS
® B1120 SALES TAX
81170 TV FRANCHISE TAX
TOTAL NON -PROPERTY TAX ITEMS
DEPARTMENTAL INCOME
B2110 ZONING APPLICATION FEES
B2111 BUILDING PERMITS
82115 PLANNING FEES
B2116 CORNELL T -GEIS
TOTAL DEPARTMENTAL INCOME
USE OF MONEY AND PROPERTY
B2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
SALE OF PROPERTY & COMPENSATION FOR LOSS
B2680 INSURANCE RECOVERIES
B2691 OTHER TOWN PERMIT FEES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
538,287.00
333,287.00
637,981.00
637,981.00
67,471.39
68 000.00
70,000.00
70.000.00
605,758.39
401 287.00
707.981.00
707.981.00
108,262.54
19,286.73
5,000.00
5,000.00
0.00
67,000.00
54,000.00
54,000.00
24,015.00
25,000.00
20,000.00
20,000.00
75 540.00
17 700.00
0.00
0.00
207,817.54
128 986.73
79.000.00
79.000.00
5,690.24 1 500.00 2,000.00 2,000.00
5,690.24 1 500.00 2,000.00 2,000.00
612.00 0.00 0.00 0.00
200.00 0.00 0.00 0.00
812.00 0.00 0.00 0.00
STATE AID
B3001 STATE AID PER CAPITA
89,733.00
89,760.00
89,000.00
89,000.00
B3061 RECORDS MGM'T - SARA GRANT
0.00
7,200.00
0.00
0.00
TOTAL STATE AID
89,733.00
96 960.00
89,000.00
89,000.00
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
B-5
909,811.17 628,733.73 877,981.00 877,981.00
-16,610.53 165 157.00 74,025.00_ 74,025.00
893,200.64 793,890.73 952,006.00 952,006.00
•
C
•
•
Town of Ithaca
General Part -Town Fund
Budgeted Expenditures
2006
Administrative
& Support
Services
13%
Employee
Benefits
22%
$952,006
Interfund
Salaries &
Wages
61%
•
0
Planning Fees
2%
Town of Ithaca
General Part -Town Fund
Budgeted Revenues
2008
$952,006
Fund Balance
8%
7State Aid - Per
Capita
9%
Building Permits
6%
Zoning Fee
1% /
Cable Franchise &
Other Income
8%
Sales Tax
66%
•
IRGIIW,AY.
PART TOWN
Iii
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 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 1 -DB
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
DB1320.400 CONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
DB1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
COMMUNICATIONS SYSTEM UPGRADE
CONTRACTUAL EXPENSE
DB1650.408 NEW TELEPHONE TRUNK MODULE & CARD
TOTAL CONTRACTUAL EXPENSE
DB1650.514 COMMUNICATIONS SYSTEM UPGRADE
TOTAL
TOTAL COMMUNICATIONS SYSTEM UPGRADE
GENERAL OFFICE SUPPLIES
CONTRACTUAL EXPENSE
D81660.400 GENERAL OFFICE SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL OFFICE SUPPLIES
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
DB1680.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
3,130.60 0.00 0.00 0.00
3,130.60 0.00 0.00 0.00
3,130.60 0.00 0.00 0.00
3,249.77 0.00 0.00 0.00
3,249.77 0.00 0.00 0.00
3,249.77 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 420.00 420.00
0.00 0.00 420.00 420.00
0.00 0.00 420.00 420.00
777,59 0.00 0.00 0.00
777.59 0.00 0.00 0.00
CONTRACTUAL
EXPENSE
DB1680.401
MAINTENANCE & REPAIRS
252.99
0.00
0.00
0.00
DB1680.461
TOOLS & SUPPLIES
52.48
0.00
0.00
0.00
DB1680.491
SOFTWARE
2,333.38
0.00
0.00
0.00
DB1680.492
ARCVIEW AND EAGLE POINT
1,160.00
0.00
0.00
0.00
DB1680.493
HIGHWAY HELPER
700.00
0.00
0.00
0.00
DB1680.495
NETWORK SUPPORT
1,152.00
0.00
0.00
0.00
DB -1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1 -DB
APPROPRIATIONS
ADOPTED 11/08/07
DB1680.496 TIME WARNER CABLE RR
DB1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
DB1910.400 LIABILITY INSURANCE
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
TRANSPORTATION
GENERAL REPAIRS
PERSONAL SERVICES
DB5110.100 REGULAR
DB5110.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5110.450 GAS, OIL, & DIESEL FUEL
DB5110.451 ROAD REPAIRS
DB5110.461 TOOLS 8 SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL GENERAL REPAIRS
PERMANENT IMPROVEMENTS
PERSONAL SERVICES
DB5112.100 REGULAR
DB5112.102 OVERTIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5112.450 GAS, OIL, 8 DIESEL FUEL
DB5112.453 ROAD REPAIRS
DB5112.455 STONE QUARRY ROAD
DB5112.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
0.00 0.00 0.00 0.00
2,400.00 0.00 0.00 0.00
8,050.85 0.00 0.00 0.00
8,828.44 0.00 0.00 0.00
37 871.50 0.00 0.00 0.00
37 871.50 0.00 0.00 0.00
53 080.31 0.00 420.00 420.00
257,410.62 214,200.00 219,912.00 219,912.00
1,774.91 5 500.00 5,500.00 5.500.00
259,185.53 219 700.00 225 412.00 225.412.00
23,074.38
25,000.00
25,750.00
25,750.00
138,916.99
125,000.00
128,750.00
128,750.00
2,219.19
6 000.00
6,000.00
6.000.00
164,210.56
156,000.00
160 500.00
1601500.00
423,396.09 375,700.00 385 912.00 385,912.00
26,274.72 73,300.00 74,868.00 74,868.00
131.81 5,000.00 5,000.00 5.000.00
26,406.53 78 300.00 79 868.00 79.868.00
17,071.28
19,920.00
20,000.00
20,000.00
28,481.25
35,000.00
36,000.00
36,000.00
0.00
0.00
0.00
0.00
196.63
1,800.00
1.800.00
1,800.00
45,749.16
56 720.00
57 800.00
57.800.00
DB5112.501
FIDLER ROAD
0.00
30,000.00
0.00
0.00
DB5112.502
SCHICKEL ROAD
0.00
20,000.00
0.00
0.00
DB5112.503
BRIARWOOD DRIVE
17,156.73
0.00
0.00
0.00
DB5112.504
CHRISTOPHER CIRCLE
79,419.54
0.00
0.00
0.00
DB5112.505
MURIEL STREET
78,572.88
0.00
0.00
0.00
DB5112.506
ST. CATHERINE'S CIRCLE
0.00
65,000.00
0.00
0.00
D65112.507
STONE QUARRY ROAD
0.00
130,000.00
0.00
0.00
DB5112.508
BEEBE LAKE INLET
0.00
100,000.00
0.00
0.00
DB5112.510
CREST LANE
0.00
0.00
22,000.00
22,000.00
DB -2
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1 -DB
APPROPRIATIONS
ADOPTED 11/08/07
DB5112.511 EASTERN HEIGHTS DRIVE
DB5112.512 SHARLENE ROAD
DB5112.513 SPRUCE WAY
DB5112.514 SUNNYVIEW LANE
DB5112.524 HALCYON HILL ROAD
DB5112.529 REGENCY LANE
TOTAL
TOTAL PERMANENT IMPROVEMENTS
MACHINERY
PERSONAL SERVICES
DB5130.100 REGULAR
DB5130.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
DB5130.200 LARGE
DB5130.202 SMALL
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
DB5130.450 OIL, GREASE, FLUIDS
DB5130.460 VEHICLE MAINTENANCE, REPAIRS & PARTS
DB5130.461 TOOLS & SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL MACHINERY
BRUSH & WEEDS
PERSONAL SERVICES
DB5140.100 REGULAR
DB5140.102 OVERTIME
DB5140.110 REGULAR BENEFIT TIME
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
DB5140.400 CONTRACTUAL
DB5140.409 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
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
0.00
0.00
110,000.00
110,000.00
0.00
0.00
38,000.00
38,000.00
0.00
0.00
5,000.00
5,000.00
0.00
0.00
36,000.00
36,000.00
0.00
0.00
0.00
0.00
0.00
0.00
30,000.00
30,000.00
175 149.15
345 000.00
241,000.00
241,000.00
247 304.84 480 020.00 378,668.00 378,668.00
87,142.35 90,000.00 93,000.00 93,000.00
2,092.00 1,500.00 1,500.00 1,500.00
89 234.35 91 500.00 94,500.00 94,500.00
317,418.97 121,200.00 145,800.00 145,800.00
1,085.62 0.00 0.00 0.00
318 504.59 121 200.00 145,800.00 145,800.00
3,720.64
5,000.00
5,150.00
5,150.00
67,669.24
70,000.00
72,000.00
72,000.00
26 114.84
18,000.00
19,000.00
19,000.00
97 504.72
93 000.00
96.150.00
96.150.00
505 243.66 305 700.00 336.450.00 336.450.00
60,378.90
58,800.00
60,368.00
60,368.00
5,493.84
2,000.00
2,000.00
2,000.00
74 563.45
126 000.00
129,360.00
129,360.00
140 436.19
186 800.00
191,728.00
191.728.00
3,222.81
6,000.00
6,180.00
6,180.00
0.00
250.00
150.00
150.00
150.00
150.00
200.00
200.00
8,596.50
10,000.00
10,000.00
10,000.00
0.00
0.00
0.00
0.00
11 969.31
16 400.00
16,530.00
16,530.00
DB -3
152 405.50 203 200.00 208,258.00 208,258.00
49,369.56 84,000.00 86,240.00 86,240.00
38 716.19 57 000.00 59,000.00 59,000.00
88 085.75 141 000.00 145,240.00 145,240.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1 -DB
APPROPRIATIONS
ADOPTED 11/08/07
CONTRACTUAL EXPENSE
DB5142.450 GAS, OIL, DIESEL FUEL
DB5142.452 SALT
DB5142.461 TOOLS 8 SUPPLIES
TOTAL CONTRACTUAL EXPENSE
TOTAL SNOW REMOVAL
TOTAL TRANSPORTATION
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
DB9010.800 NYS RETIREMENT
DB9030.800 SOCIAL SECURITY
DB9040.800 WORKERS COMPENSATION
DB9045.800 LIFE INSURANCE
DB9050.800 UNEMPLOYMENT INSURANCE
DB9055.800 DISABLILTY INSURANCE
DB9056.800 DISABILITY INSURANCE - LONG-TERM
DB9060.800 GROUP HEALTH INSURANCE
DB9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
DB9901.901 GENERAL FUND
DB9901.904 RISK RETENTION
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
14,661.19
20,000.00
20,600.00
20,600.00
41,401.36
80,000.00
80,000.00
80,000.00
3,618.29
4 200.00
4,200.00_
4.200.00
59,680.84
104 200.00
104,800.00
104.800.00
147,766.59 245 200.00 250,040.00 250.040.00
1,476,116.68 1 609 820.00 1 559,328.00 1.559.328.00
51,215.85
62,000.00
59,000.00
59,000.00
50,340.38
55,000.00
56,500.00
56,500.00
22,202.00
64,000.00
64,000.00
64,000.00
1,508.04
1,600.00
1,600.00
1,600.00
648.07
15,000.00
15,000.00
15,000.00
507.16
500.00
500.00
500.00
3,306.96
3,500.00
3,800.00
3,800.00
191,043.64
165,000.00
180,000.00
180,000.00
90.00
200.00
300.00
300.00
320,862.10
366 800.00
380,700.00
380,700.00
32,971.00
33,960.00
35,911.00
35,911.00
1,000.00
1 000.00
2.000.00
2.000.00
33,971.00
34 960.00
37,911.00
37.911.00
33,971.00
34 960.00
37,911.00
37.911.00
33,971.00
34 960.00
37,911.00
_ 37,911.00
1,884,030.09
2,011,580.00
1,978,359.00
1,978,359.00
OB -4
TOWN OF ITHACA
FISCAL BUDGET - HIGHWAY FUND PART TOWN
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2 -DB
ESTIMATED REVENUES
NON -PROPERTY TAX ITEMS
DB1120 SALES TAX
TOTAL NON -PROPERTY TAX ITEMS
INTERGOVERNMENTAL CHARGES
DB2301 SERVICES OTHER
DB2305 SNOW & ICE REMOVAL - COUNTY
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
DB2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
SALE OF PROPERTY & COMPENSATION FOR LOSS
DB2665 SALE OF EQUIPMENT
DB2680 INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
MISCELLANEOUS LOCAL SOURCES
DB2701 REFUND OF PRIOR YEARS
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
DB3501 CHIPS
TOTAL STATE AID
INTERFUND TRANSFERS
DB5031/R RISK RETENTION FUND
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,601,889.00 1 766 889.00 1,542,841.00 1,542.841.00
1,601,889.00 1 766 889 00 1,542,841.00 1,542,841.00
34,842.12
0.00
0.00
0.00
15,141.59
17 000.00
12,000.00
12,000.00
49,983.71
17 000.00
12,000.00
12,000.00
D8-5
17,401.19 10 000.00 10,000.00 10,000.00
17,401.19 10,000.00 10,000.00 10,000.00
63,670.50 15,000.00 16,000.00 16,000.00
578.00 0.00 0.00 0.00
64,248.50 15,000.00 16,000.00 16,000.00
1,788.80 0.00 0.00 0.00
1,788.80 0.00 0.00 0.00
60,143.39 60,000.00 61 000.00 61.000.00
60,143.39 60 000.00 61,000.00_ 61,000.00
35 900.00 0.00 0.00 0.00
35 900.00 0.00 0.00 0.00
11831,354.59 1,868,889.00 1,641,841.00 1,641,841.00
52,675.50 142 691.00 336,518.00 336.518.00
1,884,030.09 2,011,580.00 1,978,359.00 1,978,359.00
•
40
0
C�
Brush, We
Ren
6
Capital Costs - Ma
& Maintenan
12%
Town of Ithaca
Highway Part -Town Fund
Budgeted Expenditures
11:
$1,978,359
Salaries & Wages
Capital Costs - Road
Improvements
23%
Employee Benefits
19%
iistration & Support
Services
2%
•
•
11
10
Town of Ithaca
Highway Part -Town Fund
Budgeted Revenues
2008
$1,978,359
Sale of Old Equipment
1%
Intergovernmental
Charges
1%
State Aid - Consolidated
Highway Improvement
Program
4%
•
0
•
TIDE 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
SUMMARY
OF ACTUAL and ESTIMATED
WATER and SEWER BENEFIT ASSESSMENT
and BONDED DEBT OBLIGATION
WHAT ARE FUTURE FUNDING NEEDS?
DESCRIPTION
ACTUAL RAISED IN PROERTY TAX LEVY
BUDGET
I ESTIMATED
ESTIMATED -J
-ESTIMATED
2000
2001
2002
2003
2004
2005
2006
2007
1 2008
1 2009[-2M0
7,220.84
2011
EXCESS (SHORTAGE)
$ (8,134.90)
$ 32,056.36
$ 50,102.56
$ 62,967.34
$135,961.65
WATER
$ 159,006.20
$ 41,393.40
$
77,786.70
$ (51,352.70)
$ (18,003.10)
$
WATER UNITS
7,206.15
7,220.84
7,282.14
7,488.21
7,488.21 7,468.87
7,590.54
7,710.28
7,752.93
7,842.37
7,945.81
8,042.25
$ (7.13)
$ (2.50)
$
0.79
- -- - -
- - - -
- -
SEWER
- -
- -
RATE PER UNIT
$54
$54
$54
$54
$65 $65
$80
$80
$90
$90
$90
$90
7,344.49
7,388.14
7,429.79
7,471.44
7,513.09
• RATE PER UNIT
$75
$75
$75
$75
$65
i
BENEFIT ASSESSMENT
$ 389,132.10
$ 389,925.36
$ 393,235.56
$ 404,363.34
$ 486,733.65 $ 485,476.55
$ 607,243.20
$ 616,822.40 $
697,763.70
$ 705,813.30
$ 715,122.90 $
723,802.50
•
DEBT OBLIGATION
(397,267.00)
(357,869.00)
(343,133.00)
(341,396.00)
(350,772.00) (601,493.00)
(636,237.00)
(575,429.00)
(563,560.00)
(480,514.00)
(464,271.00)
(457,009.00)
i
(457,266.00)
(448,376.00)
(429,305.00)
(405,589.00)
(383,792.00)
(244,627.00)
(231,092.00)
(143,850.00)
(135,900.00)
(127,950.00)
EXCESS (SHORTAGE)
RESERVED BOND CASH
$ 34,213.75
-
-
-
- 287,520.00
188,000.00
-
-
-
-
-
•
22,311.80
RATE CHANGE + (-)
$ 1.49
$ 4.75
$ 8.17
$ 11.70
$ 4.49
$ 7.65
$ (23.31)
$ (3.37)
$
(11.56)
$ 0.66
ADDITIONAL DEBT
$
3.10
TRUMANSBURG WTR MAIN
-
-
-
-
- -
-
-
(56,417.00)
(54,985.00)
(53,522.00)
(52,120.00)
•
HANSHAW ROAD WTR MAIN
-
-
-
-
- -
-
-
-
(46,667.00)
(45,333.00)
(44,000.00)
COMBINED SERIAL BOND
-
-
-
-
- -
-
-
-
(175,000.00)
(170,000.00)
(165,000.00)
DANBY ROAD WTR MAIN
EAST SHORE DR WTR MAIN
HUNGERFORD HILL PUMP STA
EXCESS (SHORTAGE)
$ (8,134.90)
$ 32,056.36
$ 50,102.56
$ 62,967.34
$135,961.65
$ 171,503.55
$ 159,006.20
$ 41,393.40
$
77,786.70
$ (51,352.70)
$ (18,003.10)
$
5,673.50
RATE CHANGE + (-)
$ (1.13)
$ 4.45
$ 6.95
$ 8.74
$ 18.87
$ 23.80
$ 22.07
$ 5.74
$
10.79
$ (7.13)
$ (2.50)
$
0.79
- -- - -
- - - -
- -
SEWER
- -
- -
- -
-
® SEWER UNITS
6,797.60
6,831.61
6,882.17
7,102.69
7,102.69
7,087.96
7,193.66
7,344.49
7,388.14
7,429.79
7,471.44
7,513.09
• RATE PER UNIT
$75
$75
$75
$75
$65
$65
$30
$30
$20
$20
$20
$20
BENEFIT ASSESSMENT
$ 509,820.00
$ 512,370.75
$ 516,162.75
$ 532,701.75
$ 461,674.85
$ 460,717.40
$ 215,809.80
$ 220,334.70
$
147,762.80
$148,595.80
$149,428.80
$
150,261.80
DEBT OBLIGATION
(499,047.00)
(478,157.00)
(457,266.00)
(448,376.00)
(429,305.00)
(405,589.00)
(383,792.00)
(244,627.00)
(231,092.00)
(143,850.00)
(135,900.00)
(127,950.00)
EXCESS (SHORTAGE)
$ 10,773.00
$ 34,213.75
$ 58,896.75
$ 84,325.75
$ 32,369.85
$ 55,128.40
$ (167,982.20)
$ (24,292.30)
$
(83,329.20)
$ 4,745.80
$ 13,528.80
$
22,311.80
RATE CHANGE + (-)
$ 1.49
$ 4.75
$ 8.17
$ 11.70
$ 4.49
$ 7.65
$ (23.31)
$ (3.37)
$
(11.56)
$ 0.66
$ 1.88
$
3.10
TOWN OF ITHACA
FISCAL BUDGET - WATER FUND
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 1-F
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
F1320.400 SCIRABBA WALKER & CO.,LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL INDEPENDENT AUDITING
LEGAL SERVICES
CONTRACTUAL EXPENSE
F1420.400 LEGAL SERVICES
F1420.409 LEGAL ADS
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
F1460.425 LAW PUBLICATIONS & LIBRARY
TOTAL CONTRACTUAL EXPENSE
TOTAL LAW PUBLICATIONS & LIBRARY
EQUIPMENT
CONTRACTUAL EXPENSE
F1650.410 TELEPHONES
TOTAL CONTRACTUAL EXPENSE
TOTAL EQUIPMENT
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
ACTUAL
RECOMMENDED
ADOPTED
ACTUAL BUDGET
BUDGET
BUDGET
2006 10/31/07
2008
2008_
3,268.90 4 191 03 4,000.00 4.000.00
3,268.90 4 191 03 4,000.00 4.000.00
3,268.90 4,191.03 4,000-00 4,000.00
5,904.06
2,000.00
500.00
500.00
0.00
0.00
0.00
0.00
5,904.06
2,000-00
500.00
500.00
5,904.06 2,000-00 500.00 500.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 200.00 200.00 200.00
0.00 200.00 200.00 200.00
0.00 200.00 200.00 200.00
400.50 400.00 420.00 420.00
400.50 400.00 420.00 420.00
400.50 400.00 420.00 420.00
650.00
650.00
670.00
670.00
683.38
700.00
720.00
720.00
1,333.38
1 350.00
1,390.00 1.390.00
TOTAL CENTRAL STOREROOM 1,333.38 1 350.00 1,390.00_ 1.390.00
F-1
•
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
APPROPRIATIONS
ADOPTFD 11/08/07
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
F1680.200 HARDWARE
F1680.205 NETWORK ADMINISTRATION
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
F1680.400 CONTRACTUAL
F1680.401 MAINTENANCE & REPAIRS
F1680.402 XEROX COPIER WC75
F1680.404 XEROX ENGINEERING COPIER
F1680.405 XEROX COPIER WCM24
F1680.406 XEROX PHASER MAINTENANCE
F1680.461 TOOLS & SUPPLIES
F1680.491 SOFTWARE
F1680.492 GIS SUPPORT
F1680.493 SDG SUPPORT
F1680.495 NETWORK SUPPORT
F1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
618.75
3,698.00
2,450.00
2,450.00
0.00
700.18
200.00
200.00
618.75
4,398.18
2,650.00
2,650.00
200.00
210.00
216.00
216.00
300.00
315.00
320.00
320.00
2,240.59
2,120.00
2,250.00
2,250.00
467.51
510.00
510.00
510.00
1,473.95
1,500.00
1,500.00
1,500.00
0.00
60.55
700.00
700.00
24.75
243.00
240.00
240.00
2,293.40
1,800.00
2,250.00
2,250.00
2,110.00
2,833.75
2,729.00
2,729.00
550.00
640.00
550.00
550.00
1,152.00
916.75
992.00
992.00
2,400.00
2 400.00
3,000.00
3.000.00
13 212.20
13 549.05
15 257.00
15 257.00
® TOTAL INFORMATION TECHNOLOGY 13 830.95 17 947.23 17 907.00 17 907.00
SPECIAL ITEMS
F1910.400 LIABILITY INSURANCE
F1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
HOME AND COMMUNITY SERVICES
WATER ADMINISTRATION
PERSONAL SERVICES
F8310.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
F8310.400 CONTRACTUAL
F8310.401 LEGAL ADS
F8310.410 WATER & SEWER UTILITIES
TOTAL CONTRACTUAL EXPENSE
TOTAL WATER ADMINISTRATION
TRANSMISSION/DISTRIBUTION
PERSONAL SERVICES
F8340.100 REGULAR
F8340.101 LABOR
19,553.49
25,500.00
27,000.00
27,000.00
6.80
0.00
0.00
0.00
19,560.29
25 500.00
27,000.00
27,000.00
44 298.08 51 588.26 51 417.00 51 417.00
33,330.51 34 200.00 35.500.00 35.500.00
33 330.51 34 200.00 35 500.00 35 500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
F-2
33 330.51 34 200.00 35 500.00 35 500.00
37,408.65 54,000.00 55,500.00 55,500.00
58,962.75 84,000.00 86,240.00 86,240.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
APPROPRIATIONS
ADOPTED 11/08/07
F8340.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
F8340.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
F8340.400 CONTRACTUAL
F8340.401 CONFERENCES 8 MILEAGE
F8340.404 VEHICLE MAINTENANCE
F8340.410 ELECTRIC
F8340.415 TELEPHONES
F8340.420 DUES 8 PUBLICATIONS
F8340.430 EASEMENTS
F8340.440 PERSONAL PROTECTIVE EQUIPMENT
F8340.450 GASOLINE
F8340.470 LINE REPAIRS
F8340.471 SCHEDULED LINE MAINTENANCE
F8340.481 TK PAINTING SAPSUCKER WOODS
F8340.485 WATER TANK MAINTENANCE
F8340.486 PUMP STATION MAINTENANCE
F8340.487 SYSTEM TELEMETRY
F8340.490 REFUNDS
TOTAL CONTRACTUAL EXPENSE
F8340.503 HANSHAW RD WTR MAIN IMP
F8340.504 DANBY ROAD WATER MAIN IMP
F8340.505 EAST SHORE DR WTR MAIN IMP
F8340.506 HUNGERFORD HILL PUMP STATION
F8340.517 TRUMANSBURG RD WATER MAIN IMP
TOTAL
TOTAL TRANSMISSION/DISTRIBUTION
COMMON WATER SUPPLY
CONTRACTUAL EXPENSE
F8350.472 SCLIWC WATER CHARGES
F8350.473 CITY OF ITHACA
F8350.474 FOREST HOMES
TOTAL CONTRACTUAL EXPENSE
TOTAL COMMON WATER SUPPLY
TOTAL HOME AND COMMUNITY SERVICES
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
F9010.800 NYS RETIREMENT
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
16,349.27 12 067.91 9,000.00 9.000.00
112,720.67 150,067.91 150 740.00 150.740.00
73,566.81 39,200.00 24 300.00 24,300.00
73,566.81 39,200.00 24 300.00 24,300.00
150.00
3,000.00
3,000.00
3,000.00
0.00
650.00
650.00
650.00
13,178.68
10,000.00
12,000.00
12,000.00
62,193.94
63,700.00
64,500.00
64,500.00
3,524.54
3,200.00
4,220.00
4,220.00
143.00
750.00
800.00
800.00
207.00
0.00
0.00
0.00
1,403.07
1,500.00
1,545.00
1,545.00
9,123.55
15,600.00
16,000.00
16,000.00
28,879.04
24,920.87
30,000.00
30,000.00
32,666.78
36,480.63
36,000.00
36,000.00
0.00
0.00
0.00
0.00
11,928.81
10,000.00
12,000.00
12,000.00
5,195.96
10,000.00
12,000.00
12,000.00
0.00
10,000.00
500.00
500.00
111.46
0.00
0.00
0.00
168,705.83
189,801.50
193 215.00
193,215.00
200.00
400,000.00
0.00
0.00
0.00
0.00
500,000.00
500,000.00
0.00
0.00
750,000.00
750,000.00
0.00
0.00
250,000.00
250,000.00
0.00
500 000.00
0.00
0.00
200.00
900 000.00
1,500,000-00
1,500,000.00
F-3
355,193.31 1,279,069.41 1 868 255.00 1,868,255.00
1,055,864.75 1,020,000.00 1,070,968.00 1,070,968.00
14,184.90 6,704.56 5,000.00 5,000.00
8,134.00 5 000.00 9,000.00 9,000.00
1,078,183.65 1 031 704 56 1,084,968.00 1,084,968.00
1,078,183.65 1 031 704 56 1,084,968.00 1,084,968.00
1,466,707.47 2 344 973 97 2,988,723.00 2,988,723.00
20,361.50 19,000.00 18,000.00 18,000.00
•
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-F
APPROPRIATIONS
ADOPTED 11/08/07
F9030.800 SOCIAL SECURITY
F9040.800 WORKERS COMPENSATION
F9045.800 LIFE INSURANCE
F9050.800 UNEMPLOYMENT INSURANCE
F9055.800 DISABILITY INSURANCE
F9056.800 DISABILITY INSURANCE - LONG-TERM
F9060.800 GROUP HEALTH INSURANCE
F9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
F9901.901 GENERAL FUND
F9901.904 RISK RETENTION
F9901.907 DEBT SERVICE
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TRANSFERS TO CAPITAL FUNDS
F9950.901 TRANSFERS TO CAPITAL FUNDS
TOTAL
TOTAL TRANSFERS TO CAPITAL FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
10,328.17
14,000.00
14,500.00
14,500.00
9,187.00
13,000.00
13,000.00
13,000.00
374.40
350.00
350.00
350.00
91.28
2,200.00
2,200.00
2,200.00
100.56
150.00
150.00
150.00
895.73
1,000.00
1,100.00
1,100.00
53,485.75
45,000.00
45,000.00
45,000.00
36.00
60.00
100.00
100.00
94,860.39
94,760.00
94,400.00
94.400.00
69,156.00
158,830.00
142,933.00
142,933.00
1,000.00
1,000.00
2,000.00
2,000.00
450,882.00
575 429.00
694,590.00
694,590.00
521,038.00
735,259.00
839 523.00
839,523.00
F-4
521,038.00 735 259.00 839 523.00 839.523.00
180 000.00 0.00 0.00 0.00
180 000.00 0.00 0.00 0.00
180 000.00 0.00 0.00 0.00
701,038.00 735,259.00 839,523.00 839.523.00
2,306,903.94 3,226,581.23 3,974,063.00 3,974,063.00
•
TOWN OF ITHACA
FISCAL BUDGET - WATER FUND
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2-F
ESTIMATED REVENUES
REAL PROPERTY TAXES
F1031 WATER BENEFIT AD VALOREM
F1032 WATER BENEFIT UNITS
TOTAL REAL PROPERTY TAXES
DEPARTMENTAL INCOME
F2142 METERED WATER SALES
F2144 WATER SERVICE CHARGES
F2148 PENALTIES & ASSESSMENTS
TOTAL DEPARTMENTAL INCOME
INTERGOVERNMENTAL CHARGES
F2378 SERVICES TO OTHER GOVERNMENTS
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
F2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
F2701 REFUND OF PRIOR YEARS
TOTAL MISCELLANEOUS LOCAL SOURCES
INTERFUND TRANSFERS
F5031/H INTERFUND TRANSFER FROM CAPITAL PROJ
TOTAL INTERFUND TRANSFERS
PROCEEDS OF OBLIGATIONS
F5711 SOB HANSHAW RD WTR MAIN IMP
F5712 SOB TRUMANSBURG RD WTR MAIN IMP
F5713 SOB DANBY RD WTR MAIN IMP
F5714 SOB E SHORE DR WTR MAIN IMP
F5715 SOB HUNGERFORD HILL PUMP STATION
TOTAL PROCEEDS OF OBLIGATIONS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
6,000.00
6,000.00
6,000.00
6,000.00
607,607.00
616,822.40
697,763.00
697.763.00
613,607.00
622 822.40
703,763.00
703,763.00
1,679,878.21 1,880,000.00 1,750,000.00 1,750,000.00
11,899.90 11,264.63 10,000.00 10,000.00
15 160.66 18 000.00 12,000-00 12,000-00
1,706,938.77 1 909 264.63 1,772,000.00 1,772,000.00
579.40 500.00 500.00 500.00
579.40 500.00 500.00 500.00
9,001.20 2 400.00 3.000.00 3.000.00
9,001.20 2 400 00 3,000.00 3.000.00
307.71 0.00 0.00 0.00
307.71 0.00 0.00 0.00
0.00 2,992.58 0.00 0.00
0.00 2,992.58 0.00 0.00
0.00
400,000.00
0.00
0.00
0.00
500,000.00
0.00
0.00
0.00
0.00
500,000.00
500,000.00
0.00
0.00
750,000.00
750,000.00
0.00
0.00
250,000.00
250.000.00
0.00
900 000.00
1,500,000.00
1,500.000.00
F-5
2,330,434.08 3,437,979.61 3,979,263.00 3,979,263.00
-23,530.14 -211,398.38 -5.200.00 -5.200.00
2,306,903.94 3,226,581.23 3,974,063.00 3,974,063.00
•
•
•
11
•
•
Town of Ithaca
Water Fund
Budgeted Expenditures
2008
$3,974,063
Administration &Support Employee Benefits
Salaries & Wages 2%
Services 2%
1%
General Obligation Bond
Payments -A4
17%
Cost of Purchased Water
27%
Capital Costs - Equipment
39%
•
•
•
Proceeds from Bond
Borrowing
38%
0
Town of Ithaca
Water Fund
Budgeted Revenues
2008
$3,974,063
Water Benefit
Assessments for
Capital & Debt
Obligations
18%
)tered Water Sales &
Charges
44%
i
i
•
0
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 2008
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
SCHEDULE 1-G ACTUAL BUDGET BUDGET BUDGET
APPROPRIATIONS 2006 10/31/07 2008 2008
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
G1320.400 SCIRABBA WALKER & CO.,LLP 3,853.70 3 937.00 2,600.00 2,600.00
TOTAL CONTRACTUAL EXPENSE 3,853.70 3 937.00 2,600.00_ 2,600.00
TOTAL INDEPENDENT AUDITING 3,853.70 3 937 00 2,600.00 2,600.00
LEGAL SERVICES
• CONTRACTUAL EXPENSE
G1420.400 LEGAL SERVICES 1,508.54 500.00 500.00 500.00
G1420.401 ATTORNEY FOR SEWER 72.33 1,000.00 1,000.00 1.000.00
TOTAL CONTRACTUAL EXPENSE 1,580.87 1 500 00 1,500.00 1,500.00
TOTAL LEGAL SERVICES 1,580.87 1 500.00 1,500.00 1,500.00
LAW PUBLICATIONS & LIBRARY
CONTRACTUAL EXPENSE
G1460.425 LAW PUBLICATIONS & LIBRARY 0.00 0.00 0.00 0.00
TOTAL CONTRACTUAL EXPENSE 0.00 0.00 0.00 0.00
TOTAL LAW PUBLICATIONS & LIBRARY 0.00 0.00 0.00 0.00
EQUIPMENT
CONTRACTUAL EXPENSE
G1650.410 TELEPHONE 0.00 200.00 200.00 200.00
TOTAL CONTRACTUAL EXPENSE 0.00 200.00 200.00 200.00
TOTAL EQUIPMENT 0.00 200.00 200.00 200.00
GENERAL OFFICE SUPPLIES
CONTRACTUAL EXPENSE
G1660.400 GENERAL OFFICE SUPPLIES 394.23 400.00 420.00 420.00
TOTAL CONTRACTUAL EXPENSE 394.23 400.00 420.00 420.00
TOTAL GENERAL
OFFICE SUPPLIES
394.23
400.00
420.00
420.00
CENTRAL PRINTING & MAILING
CONTRACTUAL
EXPENSE
G1670.402
COPIER PAPER
650.00
650.00
670.00
670.00
G1670.403
COPIER SUPPLIES
683.43
700.00
720.00
720.00
G1670.408
POSTAGE
50.68
100.00
100.00
100.00
TOTAL CONTRACTUAL EXPENSE
1,384.11
1 450 00
1,490.00
1,490.00
TOTAL CENTRAL PRINTING & MAILING 1,384.11 1 450.00 1,490.00 1,490.00
G-1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/07
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
G1680.200 HARDWARE
G1680.205 NETWORK ADMINISTRATION
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
G1680.400 CONTRACTUAL
G1680.401 MAINTENANCE & REPAIRS
G1680.402 XEROX COPIER WC75
G1680.404 XEROX ENGINEERING COPIER
G1680.405 XEROX COPIER WCM24
G1680.406 XEROX PHASER MAINTENANCE
G1680.461 TOOLS & SUPPLIES
G1680.491 SOFTWARE
G1680.492 GIS SUPPORT
G1680.493 SDG SUPPORT
G1680.495 NETWORK SUPPORT
G1680.497 SHERPA REMOTE SECURITY
TOTAL CONTRACTUAL EXPENSE
TOTAL INFORMATION TECHNOLOGY
SPECIAL ITEMS
G1910.400 LIABILITY INSURANCE
G1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
HOME AND COMMUNITY SERVICES
ADMINISTRATION
PERSONAL SERVICES
G8110.100 REGULAR
TOTAL PERSONAL SERVICES
CONTRACTUAL EXPENSE
G8110.400 CONTRACTUAL
G8110.408 POSTAGE
G8110.410 UTILITIES
TOTAL CONTRACTUAL EXPENSE
TOTAL ADMINISTRATION
SANITARY SEWERS
PERSONAL SERVICES
G8120.100 REGULAR
G8120.101 REGULAR
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
618.75
3,698.00
2,450.00
21450.00
0.00
700.18
200.00
200.00
618.75
4,398.18
2,650.00_
2.650.00
200.00
210.00
216.00
216.00
300.00
315.00
320.00
320.00
2,240.61
2,120.00
2,250.00
2,250.00
467.50
510.00
510.00
510.00
1,473.95
1,500.00
1,500.00
1,500.00
0.00
60.55
700.00
700.00
24.74
243.00
240.00
240.00
2,293.40
1,800.00
2,250.00
2,250.00
2,110.00
2,833.75
2,729.00
2,729.00
550.00
640.00
550.00
550.00
1,152.00
916.75
992.00
992.00
2,400.00
2 400.00
3.000.00
3.000.00
13,212.20
13 549.05
15,257.00
15,257.00
13,830.95 17 947.23 17,907.00 17,907.00
14,317.92
19,500.00
20,000.00
20,000.00
6.80
0.00
0.00
0.00
14,324.72
19 500.00
20,000.00
20,000.00
35,368.58 44 934.23 44,117.00_ 44.117.00
19,542.96 22 900.00 23,200.00 23.200.00
19,542.96 22 900.00 23,200.00 23.200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
G-2
19,542.96 22 900.00 23,200.00 23.200.00
48,315.66 37,000.00 37,900.00 37,900.00
23,190.44 21,000.00 21,450.00 21,450.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/07
G8120.102 OVERTIME
TOTAL PERSONAL SERVICES
EQUIPMENT/CAPITAL OUTLAY
G8120.200 EQUIPMENT
TOTAL EQUIPMENT/CAPITAL OUTLAY
CONTRACTUAL EXPENSE
G8120.400 CONTRACTUAL
G8120.401 CONFERENCES 8 MILEAGE
G8120.404 VEHICLE MAINTENANCE
G8120.410 ELECTRIC
G8120.415 TELEPHONES
G8120.420 DUES 8 PUBLICATIONS
G8120.430 EASEMENTS
G8120.440 PERSONAL PROTECTIVE EQUIPMENT
G8120.450 GASOLINE
G8120.480 REPAIRS 8 MAINTENANCE
G8120.481 JOINT SEWER TRANSMISSION
G8120.482 VILLAGE OF CAYUGA HEIGHTS PAYMENT
G8120.490 REFUNDS
TOTAL CONTRACTUAL EXPENSE
TOTAL SANITARY SEWERS
JOINT SEWER PROJECT
CONTRACTUAL EXPENSE
G8150.400 SEWAGE TREATMENT CHARGE
G8150.442 STERNS 8 WHELER REIMBURSEMENT
TOTAL CONTRACTUAL EXPENSE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
3,855.28 3,000-00 3,000.00 3,000.00
75 361.38 61,000-00 62 350.00 62 350.00
75 563.12 39 200.00 24 300.00 24 300.00
75,563.12 39 200.00 24,300.00 24.300.00
0.00
1,500.00
1,500.00
1,500.00
0.00
1,500.00
650.00
650.00
5,221.98
5,000.00
5,300.00
5,300.00
9,279.28
16,800.00
17,000.00
17,000.00
1,967.20
2,328.00
2,720.00
2,720.00
132.00
200.00
200.00
200.00
42.50
0.00
0.00
0.00
646.20
1,134.77
1,100.00
1,100.00
4,937.11
6,207.15
8,000.00
8,000.00
48,205.56
40,000.00
50,000.00
50,000.00
2,559.16
150,000.00
50,000.00
50,000.00
86,132.00
150,000.00
75,000.00
75,000.00
74.08
0.00
0.00
0.00
159 197.07
374 669.92
211 470.00
211 470.00
310 121.57 474 869.92 298 120.00 298 120.00
713,700.00
768,129.00
971,000.00
971,000.00
0.00
0.00
0.00
0.00
713,700-00
768 129.00
971,000.00
971.000.00
G8150.501
IAWTP PHOSPHOROUS REMOVAL
41,022.72
64,000.00
64,000.00
64,000.00
NYS RETIREMENT
6,897.73
0.00
150,000.00
250,000.00
250,000.00
G8150.509
JOINTLY OWNED INTERCEPTORS
9,000.00
9,000.00
9,000.00
0.00
G8150.521
JTLY OWNED INTERCEPTORS CITY 8 TOWN
0.00
0.00
0.00
G9045.800
LIFE INSURANCE
183.24
9.12
0.00
100,000.00
100,000.00
100,000.00
G8150.522
IAWTP "SJC" CAPITAL PROJS
0.00
50,000-00
50 000.00
G8150.523
KING RD SEWER EXT
0.00
41 022.72
314 000.00
464 000.00
464 000.00
TOTAL
TOTAL JOINT SEWER PROJECT 754 722.72 1,082,129.00 1 435 000.00 1,435,000.00
TOTAL HOME AND COMMUNITY SERVICES 1,084,387.25 1 579 898.92 1,756,320.00 1 756 320.00
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
13,160.35
11,000.00
10,000.00
10,000.00
G9010.800
NYS RETIREMENT
6,897.73
6,500.00
6,600.00
6,600.00
G9030.800
SOCIAL SECURITY
14,706.00
9,000.00
9,000.00
9,000.00
G9040.800
WORKERS COMPENSATION
150.00
150.00
150.00
G9045.800
LIFE INSURANCE
183.24
9.12
550.00
1,200.00
1,200.00
G9050.800
UNEMPLOYMENT INSURANCE
G-3
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-G
APPROPRIATIONS
ADOPTED 11/08/07
G9055.800 DISABILITY INSURANCE
G9056.800 DISABILITY INSURANCE - LONG-TERM
G9060.800 GROUP HEALTH INSURANCE
G9060.801 FLEXIBLE SPENDING PLAN
TOTAL EMPLOYEE BENEFITS
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
G9901.901 GENERAL FUND
G9901.904 RISK RETENTION
G9901.907 DEBT SERVICE
TOTAL
TOTAL TRANSFERS TO OTHER FUNDS
TRANSFERS TO CAPITAL FUNDS
G9950.521 FIRST STREET INTERCEPTOR
TOTAL
TOTAL TRANSFERS TO CAPITAL FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
48.92
70.00
70.00
70.00
456.95
600.00
650.00
650.00
25,734.63
19,000.00
19,000.00
19,000.00
54.00
60.00
100.00
100.00
61 250.94
46 930.00
46 770.00
46 770.00
69,156.00
108,037.00
113,916.00
113,916.00
1,000.00
1,000.00
2,000.00
2,000.00
385 747.00
244 627.00
234 092.00
234 092.00
455 903.00
353 664.00
350,008-00
350,008-00
G-4
455,903.00 353 664.00 350,008.00 350.008.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
455 903.00 353 664.00 350,008-00 350,008-00
1,636,909.77 2,025,427.15 2,197,215.00 2,197,215.00
r1
J
T,OWN OF ITHACA
FISCAL BUDGET - SEWER FUND
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2-G
ESTIMATED REVENUES
REAL PROPERTY TAXES
G1030 SEWER BENEFIT UNITS
G1032 SEWER BENEFIT AD VALOREM
TOTAL REAL PROPERTY TAXES
DEPARTMENTAL INCOME
G2120 SEWER RENTS
G2121 SEWER RENTS - CORNELL UNIVERSITY
G2128 PENALTIES & ASSESSMENTS
TOTAL DEPARTMENTAL INCOME
INTERGOVERNMENTAL CHARGES
G2214 SEWER CONNECTION/WEST HILL FIRE STATION
TOTAL INTERGOVERNMENTAL CHARGES
USE OF MONEY AND PROPERTY
G2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
G2701 REFUND OF PRIOR YEARS
TOTAL MISCELLANEOUS LOCAL SOURCES
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
G-5
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
215,907.00 220,334.70 147,763.00 147,763.00
6,700.00 6 700 00 6,700.00 6,700.00
222,607.00 227 034.70 154 463.00 154.463.00
924,131.28 1,022,000.00 1,022,000.00 1,022,000.00
371,230.20 396,000.00 396,000.00 396,000.00
7,592.82 9 000.00 9,000.00_ 9.000.00
1,302,954.30 1 427 000.00 1,427,000-00 1,427.000.00
1,536.00 1 000 00 1.000.00 1,000.00
1,536.00 1 000 00 1,000.00 1,000.00
89,128.52 54 000.00 54,000.00 54,000.00
89,128.52 54 000.00 54,000.00_ 54,000.00
8,186.78 0.00 0.00 0.00
8,186.78 0.00 0.00 0.00
1,624,412.60 1,709,034.70 1,636,463.00 1,636,463.00
12,497.17 316 392.45 560,752.00 560,752.00
1,636,909.77 2,025,427.15 2,197,215.00 2,197,215.00
0
i
Town of Ithaca
Sewer Fund
Budgeted Expenditures
2008
$2,197,215
Administrative &
Support Services
2%
Capital Costs - Sewer
Projects
21%
Salaries & Wages
4%
Employee Benefits
2%
General Obligation
Bond Payments
16%
Sewer Line
Maintenance &
Purchased Services
54%
Capital Costs -
Equipment
1%
0
0
u
Town of Ithaca
Sewer Fund
Budgeted Revenues
2000
$2,197,215
Sewer Benefit
Assessments for
Capital & Debt
Obligations
7%
Appropriated
Fund Balance
26%
Sewer Rents &
Charges
67%
oil
•
THE RISK RETENTION FUND
The Town of Ithaca continues to maintain a Risk Retention Fund. It is used to account for
inter -fund revenue resources and direct employee health and wellness expenditures.
Maintaining this fund enables the segregation of moneys, which are expended for small
emergency room, or clinic health care bills as well as assisting Town employees in health
and wellness programs. Budgeting for and meeting certain routine health care treatments
for Town employees has proven beneficial in keeping health insurance costs reasonable.
Lost employee work time due to illness is at acceptable performance levels as the result
of encouraging and providing varied forms of exercise and other forms of personal health
care. While the Town of Ithaca has elected to utilize the benefits of maintaining a Risk
Retention Fund, the Town of Ithaca is not self-insured.
The Risk Retention Fund budget is categorized into the following major operations. (See
pie chart illustrations)
Minor Employee ER and Other Medical & Safety Care Requirements
General Employee Health and Wellness
BUDGETARY ACCOUNTS
The Risk Retention Fund has only one source of revenue and limited expenditures. Like
all other municipal operating funds, this is a self -balancing fund. General ledger accounts
for the Town's annual financial plan, or budget is recorded. Throughout the year the
annual operating budget is monitored and may be subsequently modified to meet changes
in current community needs. Changes in the budget may also occur due to unanticipated
events or emergencies. Modifications made to the budget require the approval and
authorization of the Town Board. These budgetary controls or management controls are
an integral part of the Town Board's authority and responsibility in keeping expenditures
within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
TOWN OF ITHACA
FISCAL BUDGET - RISK RETENTION FUND
FOR 2008
SCHEDULE 1-R
APPROPRIATIONS
HEALTH & WELLNESS
WELLNESS / HEALTH
CONTRACTUAL EXPENSE
R4510.400 HOSPITAL 8 MEDICAL BILLS
R4510.425 WELLNESS PROGRAMS
R4510.456 CLAIMS 8 REPAIRS
TOTAL CONTRACTUAL EXPENSE
TOTAL WELLNESS / HEALTH
TOTAL HEALTH & WELLNESS
INTERFUND TRANSFERS
TRANFERS TO OTHER FUNDS
R9901.903 HIGHWAY FUND
TOTAL
TOTAL TRANFERS TO OTHER FUNDS
TOTAL INTERFUND TRANSFERS
TOTAL APPROPRIATIONS
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,498.75
500.00
500.00
500.00
5,777.35
6,500.00
6,500.00
6,500.00
9,606.93
3 000.00
3,000.00_
3.000.00
16,883.03
10 000.00
10,000.00
10,000.00
16,883.03 10 000.00 10,000.00 10,000.00
16,883.03 10 000.00 10,000.00 10,000.00
35,900-00
0.00
0.00
0.00
35,900-00
0.00
0.00
0.00
35,900-00
0.00
0.00
0.00
35,900-00
0.00
0.00
0.00
52,783.03
10,000.00
10,000.00
10,000.00
R-1
•
•
•
TOWN OF ITHACA
FISCAL BUDGET - RISK RETENTION FUND
FOR 2008
SCHEDULE 2-R
ESTIMATED REVENUES
USE OF MONEY AND PROPERTY
R2401 INTEREST & EARNINGS
TOTAL USE OF MONEY AND PROPERTY
SALE OF PROPERTY & COMPENSATION FOR LOSS
R2680 INSURANCE RECOVIERIES
TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS
STATE AID
R3389 DRIVER SAFETY TRAINING
TOTAL STATE AID
INTERFUND TRANSFERS
R5031/A
GENERAL FUND
R5031/B
GENERAL PART -TOWN FUND
R5031/DB
HIGHWAY FUND
R5031/F
WATER FUND
R5031/G
SEWER FUND
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
2,389.48 700.00 1,000.00 1,000.00
2,389.48 700.00 1,000.00 1,000.00
40 118.33 0.00 0.00 0.00
40 118.33 0.00 0.00 0.00
1,812.50 0.00 0.00 0.00
1,812.50 0.00 0.00 0.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1,000.90
2,000.00
2,000.00
1,000.00
1,000.00
2,000.00
2,000.00
1,000.00
1 000 00
2,000.00
2.000.00
5,000.00
5 000.00
10,000.00
10.000.00
R-2
49,320.31 5,700.00 11,000.00 11,000.00
3,462.72 4 300.00 -1,000.00 -1,000.00
52,783.03 10,000.00 10,000.00 10,000.00
0
n
U
Small Claims
30%
Town of Ithaca
Risk Retention Fund
Budgeted Expenditures
2000
$10,000
Hospital & Medical
Bills
5%
Health & Wellness
Programs
65%
Town of Ithaca
Risk Retention Fund
Funding from Sewer Fund
20%
Funding from Water Fund
20%
11:
Funding from General
Townwide Fund
20%
Funding from Highway
Part -Town Fund
20%
Funding from General
Part -Town Fund
20%
C1
IIS I• �� I � I I ��
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 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 1 -SF
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
SCIARABBA WALKER & CO., LLP
CONTRACTUAL EXPENSE
SF1320.400 SCIARABBA WALKER & CO., LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL SCIARABBA WALKER & CO., LLP
LEGAL SERVICES
CONTRACTUAL EXPENSE
SF1420.400 LEGAL SERVICES
TOTAL CONTRACTUAL EXPENSE
TOTAL LEGAL SERVICES
SPECIAL ITEMS
SF1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY
TOTAL SPECIAL ITEMS
TOTAL GENERAL GOVERNMENT SUPPORT
PUBLIC SAFETY
FIRE PROTECTION
CONTRACTUAL EXPENSE
SF3410.490 DISTRIBUTED 2% FIRE TAX CITY OF ITHACA
SF3410.491 ITHACA CITY FIRE PROTECTION CONTRACT
SF3410.492 V/CAYUGA HGTS FIRE PROTECTION CONTRACT
SF3410.493 DISTRIBUTED 2% FIRE TAX V/CAYUGA HGTS
TOTAL CONTRACTUAL EXPENSE
TOTAL FIRE PROTECTION
TOTAL PUBLIC SAFETY
TOTAL APPROPRIATIONS
SF -1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
0.00 0.00 600.00 600.00
0.00 0.00 600.00 600.00
0.00 0.00 600.00 600.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 600.00 600.00
18,511.39 17,924.00 1,076.00 1,076.00
2,230,461.61 2,780,557.00 3,073,293.00 3,073,293.00
155,000.00 170,037.00 175,988.00 175,988.00
1,118.93 1 076.00 17,924.00 17,924.00
2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00
2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00
2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00
2,405,091.93 2,969,594.00 3,268,881.00 3,268,881.00
•
TOWN OF ITHACA
FISCAL BUDGET - FIRE PROTECTION FUND
FOR 2008
SCHEDULE 2 -SF
ESTIMATED REVENUES
REAL PROPERTY TAXES
SF1001 FIRE PROTECTION TAX
TOTAL REAL PROPERTY TAXES
REAL PROPERTY TAX ITEMS
SF1085 ITHACA ELM -MAPLE HOUSING INC.
TOTAL REAL PROPERTY TAX ITEMS
USE OF MONEY AND PROPERTY
SF2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
MISCELLANEOUS LOCAL SOURCES
SF2701 REFUND OF PRIOR YEAR
TOTAL MISCELLANEOUS LOCAL SOURCES
STATE AID
SF3085 NYS 2% FIRE TAX FUNDS
TOTAL STATE AID
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
2,749,923.07 2 814 993.00 3,008,606.00 3,008,606.00
2,749,923.07 2 814 993.00 3,008,606. 0 3,008,606.00
9,503.80 9 500.00 9,400.00 9,400.00
9,503.80 9 500.00 9,400. 0 9,400.00
70,454.70 25 000.00 50,000.00 50,000.00
70,454.70 25 000.00 50,000.00 50,000.00
-452.557.87 0.00 0.00 0.00
-452,557.87 0.00 0.00 0.00
19,630.32 19 000.00 19,000.00 19,000.00
19,630.32 19 000.00 19 000.00 19,000.00
2,396,954.02 2,868,493.00 3,087,006.00 3,087,006.00
8,137.91 101 101.00 181,875.00 181,875.00
2,405,091.93 2,969,594.00 3,268,881.00 3,268,881.00
SF -2
17,
Town of Ithaca
Fire Protection Fund
Budgeted Expenditures
2008
$3,268,881
Village of Cayuga
Heights
Fire Protection
Contract
7%
Village of Cayuga
Heights Distribution of
NYS Foreign Fire
Insurance Premiums
0.25%
City of Ithaca
Distribution of NYS
Foreign Fire
Insurance Premiums
0.75%
City of Ithaca
Fire Protection Contract
92%
n
u
Town of Ithaca
Fire Protection Fund
Budgeted Revenues
2008
$3,268,881
Other Income
2% Fund Balance
2%
NYS Foreign Fire
Insurance Premiums
1%
Property Taxes
91%
0
0
FOREST
TT
.lid, GHI
I �.
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.
1
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
FISCAL BUDGET - FOREST HOME LIGHT DIST
FOR 2008
SCHEDULE 1-SL1
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL1-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,838.88 2 384.00 1,877.00 1,877.00
1,838.88 2 384.00 1,877.00 1,877.00
1,838.88 2 384.00 1,877.00 1,877.00
1,838.88 2 384.00 1,877.00 1.877.00
TOTAL APPROPRIATIONS 1,838.88 2,384.00 1,877.00 1,877.00
SL1-1
•
•
•
SCHEDULE 2-SL1
ESTIMATED REVENUES
REAL PROPERTY TAXES
•SL1-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL1-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES 8 OTHER SOURCES
u
•
TOWN OF ITHACA
FISCAL BUDGET - FOREST HOME LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL1-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
3,425.00 378.00 1,877.00 1,877.00
3,425.00 378.00 1,877.00 1,877.00
35.65 0.00 0.00 0.00
35.65 0.00 0.00 0.00
3,460.65 378.00 1,877.00 1,877.00
-1,621.77 2,006.00 0.00 0.00
1,838.88 2,384.00 1,877.00 1,877.00
West Haven Road
Light District
21%
Town of Ithaca
Lighting District Funds
Budgeted Expenditures
2000
$12,132
(All Utility Costs Payable To Advantage Energy, Inc.)
Coddington Road
Light District
12%
4
Burleigh DriVj
ve
Light District
6%
Winner's Circle
L' ht D' +; t
Ig Is rlc
6%
Forest Home Light
District
20%
MW6, Glenside Light
D'
Clover Lane Light
District
2%
Istrlct
7%
Renwick Heights
Light District
8%
Eastwood
Commons Light
District
18%
Town of Ithaca
Lighting District Funds
Budgeted Revenue
A*Me
$12,132
Real Property
Taxes
100%
GLENSII,DE.
LIG�,FfT
DISIRICT,
TOWN OF ITHACA
FISCAL BUDGET - GLENSIDE LIGHT DIST
FOR 2008
SCHEDULE 1-SL2
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL2-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
706.24 859.00 728.00 728.00
706.24 859.00 728.00 728.00
706.24 859.00 728.00 728.00
706.24 859.00 728.00 728.00
TOTAL APPROPRIATIONS 706.24 859.00 728.00 728.00
SL2-1
SCHEDULE 2-SL2
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL2-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL2-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
TOWN OF ITHACA
FISCAL BUDGET - GLENSIDE LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL2-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,189.00 559.00 728.00 728.00
1,189.00 559.00 728.00 728.00
13.33 0.00 0.00 0.00
13.33 0.00 0.00 0.00
1,202.33 559.00 728.00 728.00
-496.09 300.00 0.00 0.00
706.24 859.00 728.00 728.00
TOWN OF ITHACA
FISCAL BUDGET - RENWICK HGTS LIGHT DIST
FOR 2008
SCHEDULE 1-SL3
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL3-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
971.37 1,200.00 1,018.00 1.018.00
971.37 1,200.00 1,018.00 1.018.00
971.37 1,200.00 1,018.00 1.018.00
971.37 1,200.00 1,018.00 1.018.00
TOTAL APPROPRIATIONS 971.37 1,200.00 1,018.00 1,018.00
SL3-1
TOWN OF ITHACA
FISCAL BUDGET - RENWICK HGTS LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
TOTAL REVENUES 1,781.45 203.00 1,018.00 1,018.00
APPROPRIATED FUND BALANCE -810.08 997.00 0.00 0.00
TOTAL REVENUES 8 OTHER SOURCES 971.37 1,200.00 1,018.00 1,018.00
SL3-2
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-SL3
ACTUAL
BUDGET
BUDGET
BUDGET
2006
10/31/07
2008
2008
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL3-1001 REAL PROPERTY TAXES
1,759.00
203.00
1,018.00
1,018.00
1,759.00
203.00
1,018.00
1.018.00
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL3-2401 INTEREST
22.45
0.00
0.00
0.00
TOTAL USE OF MONEY AND PROPERTY
22.45
0.00
0.00
0.00
TOTAL REVENUES 1,781.45 203.00 1,018.00 1,018.00
APPROPRIATED FUND BALANCE -810.08 997.00 0.00 0.00
TOTAL REVENUES 8 OTHER SOURCES 971.37 1,200.00 1,018.00 1,018.00
SL3-2
r�
u
�. • ail �i •
LIGI�TT
DISTRICT
•
•
TOWN OF ITHACA
FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST
FOR 2008
SCHEDULE 1-SL4
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL4-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
2,055.88 2 442.00 2,151.00 2.151.00
2,055.88 2 442.00 2,151.00 2,151.00
2,055.88 2 442.00 2,151.00 2,151.00
2,055.88 2 442.00 2,151.00_ 2.151.00
TOTAL APPROPRIATIONS 2,055.88 2,442.00 2,151.00 2,151.00
SL4-1
SCHEDULE 2-SL4
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL4-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL4-2401 INTEREST
T07AL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES & OTHER SOURCES
TOWN OF ITHACA
FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL4-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
3,558.00 442.00 2,151.00 2,151.00
3,558.00 442.00 2,151.00 2,151.00
36.49 0.00 0.00 0.00
36.49 0.00 0.00 0.00
3,594.49 442.00 2,151.00 2,151.00
-1,538.61 2,000.00 0.00 0.00
2,055.88 2,442.00 2,151.00 2,151.00
CLOVER
LANE
LICsHT
Roll 4
TOWN OF ITHACA
FISCAL BUDGET - CLOVER LANE LIGHT DIST
FOR 2008
SCHEDULE 1-SL5
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL5-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
277.82 282.00 255.00 255.00
277.82 282.00 255.00 255.00
277.82 282.00 255.00 255.00
277.82 282.00 255.00 255.00
TOTAL APPROPRIATIONS 277.82 282.00 255.00 255.00
SL5-1
TOWN OF ITHACA
FISCAL BUDGET - CLOVER LANE LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
TOTAL REVENUES 8 OTHER SOURCES 277.82 282.00 255.00 255.00
SL5-2
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-SL5
ACTUAL
BUDGET
BUDGET
BUDGET
ESTIMATED REVENUES
2006
10/31/07
2008
2008
REAL PROPERTY TAXES
SL5-1001 REAL PROPERTY TAXES
336.00
182.00
255.00
255.00
TOTAL REAL PROPERTY TAXES
336.00
182.00
255.00
255.00
USE OF MONEY AND PROPERTY
SL5-2401 INTEREST
4.21
0.00
0.00
0.00
TOTAL USE OF MONEY AND PROPERTY
4.21
0.00
0.00
0.00
TOTAL REVENUES
340.21
182.00
255.00
255.00
APPROPRIATED FUND BALANCE
-62.39
100.00
0.00
0.00
TOTAL REVENUES 8 OTHER SOURCES 277.82 282.00 255.00 255.00
SL5-2
WINNE,Rs
CIRCLE
Ll.GM
DISTRICT
I j,iI's 6i L Ic
0
40
TOWN OF 1THACA
FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST
FOR 2008
SCHEDULE 1-SL6
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL6-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
(ADOPTED NOVEMBER 8, 2007)
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
733.79 818.00 762.00 762.00
733.79 818.00 762.00 762.00
733.79 818.00 762.00 762.00
733.79 818.00 762.00 762.00
TOTAL APPROPRIATIONS 733.79 818.00 762.00 762.00
SL6-1
TOWN OF ITHACA
FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
TOTAL REVENUES & OTHER SOURCES 733.79 818.00 762.00 762.00
SL6-2
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-SL6
ACTUAL
BUDGET
BUDGET
BUDGET
ESTIMATED REVENUES
2006
10/31/07
2008
2008
REAL PROPERTY TAXES
SL6-1001 REAL PROPERTY TAXES
1,034.00
418.00
762.00
762.00
TOTAL REAL PROPERTY TAXES
1,034.00
418.00
762.00
762.00
USE OF MONEY AND PROPERTY
SL6-2401 INTEREST
10.68
0.00
0.00
0.00
TOTAL USE OF MONEY AND PROPERTY
10.68
0.00
0.00
0.00
TOTAL REVENUES
1,044.68
418.00
762.00
762.00
APPROPRIATED FUND BALANCE
-310.89
400.00
0.00
0.00
TOTAL REVENUES & OTHER SOURCES 733.79 818.00 762.00 762.00
SL6-2
sic � i� i i i � i i
LIGM.
TOWN -OF I T HACA
FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST
FOR 2008
SCHEDULE 1-SL7
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL7-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
TOTAL APPROPRIATIONS
(ADOPTED NOVEMBER 8, 2007)
ACTUAL
RECOMMENDED
ADOPTED
ACTUAL BUDGET
BUDGET
BUDGET
2006 10/31/07
2008
2008
SL7-1
859.35 777.00 873.00 873.00
859.35 777.00 873.00 873.00
859.35 777.00 873.00 873.00
859.35 777.00 873.00 873.00
859.35 777.00 873.00 873.00
SCHEDULE 2-SL7
ESTIMATED REVENUES
REAL PROPERTY TAXES
SL7-1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
USE OF MONEY AND PROPERTY
SL7-2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES 8 OTHER SOURCES
TOWN OF ITHACA
FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL7-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
896.00 308.00 873.00 873.00
896.00 308.00 873.00 873.00
10.90 0.00 0.00 0.00
10.90 0.00 0.00 0.00
906.90 308.00 873.00 873.00
-47.55 469.00 0.00 0.00
859.35 777.00 873.00 873.00
VA Vk
ifAri Rif
LI.GHT
El
•
•
•
TOWN OF ITHACA
FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST
FOR 2008
SCHEDULE 1 -SLB
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL8-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
TOTAL TRANSPORTATION
TOTAL APPROPRIATIONS
(ADOPTED NOVEMBER 8, 2007)
SL8-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
2,730.65 3 261.00 2,808.00 2.808.00
2,730.65 3 261.00 2,808.00 2.808.00
2,730.65 3 261.00 2,808.00 2,808.00
2,730.65 3 261.00 2,808_.00 2.808.00
2,730.65 3,261.00 2,808.00 2,808.00
SCHEDULE 2-SL8
ESTIMATED REVENUES
REAL PROPERTY TAXES
SLS -1001 REAL PROPERTY TAXES
TOTAL REAL PROPERTY TAXES
r USE OF MONEY AND PROPERTY
SLS -2401 INTEREST
TOTAL USE OF MONEY AND PROPERTY
TOTAL REVENUES
APPROPRIATED FUND BALANCE
TOTAL REVENUES 8 OTHER SOURCES
•
•
•
TOWN OF ITHACA
FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL8-2
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
3,176.00 2 061.00 2,808.00 2,808.00
3,176.00 2 061.00 2,808.00 2,808.00
28.88 0.00 0.00 0.00
28.88 0.00 0.00 0.00
3,204.88 2,061.00 2,808.00 2,808.00
-474.23 1,200.00 0.00 0.00
2,730.65 3,261.00 2,808.00 2,808.00
0
iii a i " ft�fft I
TOWN OF ITHACA
FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST
FOR 2008
SCHEDULE 1-SL9
APPROPRIATIONS
TRANSPORTATION
STREET LIGHTING
CONTRACTUAL EXPENSE
SL9-5182.4000ONTRACTUAL
TOTAL CONTRACTUAL EXPENSE
TOTAL STREET LIGHTING
® TOTAL TRANSPORTATION
TOTAL APPROPRIATIONS
Is
(ADOPTED NOVEMBER 8, 2007)
SL9-1
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
1,573.85 1 925.00 1,660.00 1,660.00
1,573.85 1 925.00 1,660.00 1.660.00
1,573.85 1 925.00 1,660.00 1.660.00
1,573.85 1 925.00 1,660.00 1,660.00
1,573.85 1,925.00 1,660.00 1,660.00
•
11
•
TOWN OF ITHACA
FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SL9-2
ACTUAL
RECOMMENDED
ADOPTED
SCHEDULE 2-SL9
ACTUAL
BUDGET
BUDGET
BUDGET
ESTIMATED REVENUES
2006
10/31/07
2008
2008
REAL PROPERTY TAXES
SL9-1001 REAL PROPERTY TAXES
1,856.00
774.00
1,660.00
1.660.00
TOTAL REAL PROPERTY TAXES
1,856.00
774.00
1,660.00
1,660.00
USE OF MONEY AND PROPERTY
SL9-2401 INTEREST
18.33
0.00
0.00
0.00
TOTAL USE OF MONEY AND PROPERTY
18.33
0.00
0.00
0.00
1,874.33
774.00
1,660.00
1,660.00
TOTAL REVENUES
APPROPRIATED FUND BALANCE
-300.48
1,151.00
0.00
0.00
TOTAL REVENUES & OTHER SOURCES
1,573.85
1,925.00
1,660.00
1,660.00
SL9-2
DEBT
SERVICE
FUND
•
THE DEBT SERVICE FUND
The Debt Service Fund is provided to account for the accumulation of inter -fund
resources (cash appropriated and transferred from the General Townwide Fund, and the
Water & Sewer Funds) expended exclusively for the payment of principal and interest on
long-term debt (municipal bonds) obligations and capital costs. Presently, the Town of
Ithaca uses this resource to pay down principal and interest on outstanding long-term
serial bonds. The basis of accounting and recording of financial resources and
expenditures is the same as for the General Townwide Fund.
The Debt Service Fund budget is categorized into the following major operations. (See
pie chart illustrations)
General Townwide Public Works Facility Serial Bond Obligation
Water and Sewer General Improvement Serial Bond Obligations
BUDGETARY ACCOUNTS
The Debt Service Fund has a limited number of inter -fund revenue resources.
Expenditures are specifically charged for each bond or note outstanding. As in the
General Townwide Fund both revenue and expense account ledgers are maintained to
record the Town's annual financial plan, or budget. Throughout the year the annual
operating budget is monitored and may be subsequently modified to meet changes in the
event new debt obligations are incurred. Modifications made to the budget require the
approval and authorization of the Town Board. These budgetary controls or management
controls are an integral part of the Town Board's authority and responsibility in keeping
expenditures within the limitations of available appropriations and revenues.
GENERAL (PROPRIETY) ACCOUNTS
It is in these accounts that actual financial results of operations are recorded. Assets,
liabilities, fund equity (commonly referred to as fund balance) including revenue and
expenses accounts are used in the recording and accounting for actual financial results.
These accounts are distinct from budgetary accounts.
1
TOWN OF ITHACA
FISCAL BUDGET - DEBT SERVICE
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 1-V
APPROPRIATIONS
GENERAL GOVERNMENT SUPPORT
SCIARABBA WALKER 8 CO.. LLP
CONTRACTUAL EXPENSE
V1320.400 SCIARABBA WALKER 8 CO., LLP
TOTAL CONTRACTUAL EXPENSE
TOTAL SCIARABBA WALKER 8 CO., LLP
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)
$240,000 BAN PUBLIC WORKS 2006 3.76%
PRINCIPAL
V9720.601 $240,000 BAN PUBLIC WORKS FACILITY
TOTAL PRINCIPAL
INTEREST
V9720.701 $240,000 BAN PUBLIC WORKS FACILITY
TOTAL INTEREST
TOTAL $240,000 BAN PUBLIC WORKS 2006 3.76%
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
1,487.40 3,000.00 3,000.00 3,000-00
1,487.40 3,000.00 3,000.00 3,000.00
1,487.40 3 000.00 3,000.00 3.000.00
1,487.40 3,000.00 3,000.00 3,000-00
40,000-00 40 000.00 40 000.00 40 000.00
40,000-00 40 000.00 40 000.00 40 000.00
5,232.00 15 000.00 6,000.00 6,000-00
5,232.00 15,000-00 6,000.00 6,000-00
45 232.00 55 000.00 46 000.00 46 000.00
$2,830,000 PUBLIC IMP / 1986 6.80%
$550,000 WATER IMPROVEMENTS 1984
1,020.00
0.00
0.00
PRINCIPAL
$550,000 WATER IMPROVEMENTS 1984
30,000.00
0.00
0.00
0.00
V9730.601
V9730.602
$2,100,000 WASTE WATER TREATMENT PLANT
110,000.00
0.00
0.00
0.00
V9730.603
$180,000 SEWER IMPROVEMENT PORTION
10 000.00
0.00
0.00
0.00
TOTAL PRINCIPAL
150,000-00
0.00
0.00
0.00
INTEREST
V9730.701
$550,000 WATER IMPROVEMENTS 1984
1,020.00
0.00
0.00
0.00
V9730.702
$2,100,000 WASTE WATER TREATMENT PLANT
3,740.00
0.00
0.00
0.00
V9730.703
$180,000 SEWER IMPROVEMENT PORTION
340.00
0.00
0.00
0.00
5,100-00
0.00
0.00
0.00
TOTAL INTEREST
TOTAL $2,830,000 PUBLIC IMP / 1986 6.80% 155 100.00 0.00 0.00 0.00
V-1
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-V
APPROPRIATIONS
ADOPTED 11/08/07
$2,580,000 PUBLIC IMP / 1989 7.30%
PRINCIPAL
V9740.601 $479,000 1987 WATER IMP / 1ST SERIES
V9740.602 $500,000 1987 WATER IMP / 2ND SERIES
V9740.603 $143,982 OLD SOUTH HILL WATER / 1ST AUTH
V9740.604 $112,018 OLD SOUTH HILL WATER / 2ND AUTH
V9740.605 $11,000 CODDINGTON RD SEWER
V9740.606 $384,000 1987 SEWER IMP / 1ST SERIES
V9740.607 $950,000 1987 SEWER IMP / 2ND SERIES
TOTAL PRINCIPAL
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%
$1.000,000 PUB WORKS FACILITY 2003 3.95%
PRINCIPAL
V9760.601 $1,000,000 PUBLIC WORKS FACILITY
TOTAL PRINCIPAL
INTEREST
V9760.701 $1,000,000 PUBLIC WORKS FACILITY
TOTAL INTEREST
TOTAL $1,000,000 PUB WORKS FACILITY 2003 3.95%
$1.000.000 BOSTWICK WTR IMP 2004 3.88%
PRINCIPAL
V9770.601 $1,000,000 BOSTWICK WTR IMP 2004 3.88%
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
28,500.00
24,915.00
24,915.00
24,915.00
28,500.00
30,000.00
30,000.00
30,000.00
9,000.00
7,578.00
7,578.00
7,578.00
6,000.00
5,907.00
5,907.00
5,907.00
1,500.00
600.00
600.00
600.00
21,000.00
24,000.00
24,000.00
24,000.00
55,500.00
57 000.00
57,000.00
57.000.00
150,000.00
150,000-00
150,000.00
150,000.00
5,201.00
2,728.00
684.00
684.00
5,202.00
3,285.00
826.00
826.00
1,642.00
830.00
208.00
208.00
1,095.00
647.00
164.00
164.00
273.00
66.00
0.00
0.00
3,833.00
2,628.00
1,992.00
1,992.00
10,129.00
6,242.00
1,600.00
1,600.00
27,375.00
16,426.00
5,474.00
5.474.00
177,375.00 166 426.00 155,474.00 155.474.00
130,000.00 130,000.00 130,000.00 130,000.00
120,000-00 120 000.00 120,000.00 120.000.00
250,000.00 250,000-00 250,000-00 250.000.00
51,675.03
43,063.00
34,450.00
34,450.00
47,700.01
39,750.00
31,800.00
31,800.00
99,375.04
82 813.00
66,250.00
66.250.00
V-2
349,375.04 332 813.00 316,250.00 316.250.00
71,000.00 71 000.00 71,000.00 71.000.00
71,000.00 71 000.00 71,000.00 71.000.00
33,702.50 30,889.00 28,085.00 28,085.00
33,702.50 30,889.00 28 085.00 28,085.00
104,702.50 101,889.00 99.085.00 99.085.00
66,000.00 66,000.00 66,000.00 66,000.00
TOWN OF ITHACA FISCAL BUDGET
SCHEDULE 1-V
APPROPRIATIONS
ADOPTED 11/08/07
TOTAL PRINCIPAL
INTEREST
V9770.701 $1,000,000 BOSTWICK WTR IMP 2004 3.
TOTAL INTEREST
TOTAL $1,000,000 BOSTWICK WTR IMP 2004 3.88%
$2,000,000 PUBLIC IMP (SERIAL) BD
PRINCIPAL
V9780.601 $2,000,000 PUB IMP BD 2004 4.346%
TOTAL PRINCIPAL
INTEREST
V9780.701 $2,000,000 PUB IMP BD 2004 4.346%
TOTAL INTEREST
TOTAL $2,000,000 PUBLIC IMP (SERIAL) BD
$500,000 STH HILL WATER MAIN / 05 3.50%
PRINCIPAL
V9790.601 $500,000 STH HILL WTR MAIN 2004 3.60%
TOTAL PRINCIPAL
INTEREST
V9790.701 $500,000 STH HILL WTR MAIN 2004 3.60%
TOTAL INTEREST
TOTAL $500,000 STH HILL WATER MAIN / 05 3.50%
$524.000 T -BURG WTR MAIN IMP 4.50%
PRINCIPAL
V9791.601 BURG RD WTR MAIN IMP 4.50%
TOTAL PRINCIPAL
INTEREST
V9791.701 BURG WTR MAIN IMP 4.50%
TOTAL INTEREST
TOTAL $524,000 T -BURG WTR MAIN IMP 4.50%
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 2007 2008 2008
66,000.00 66 000.00 66.000.00 66.000.00
34,949.80 32 398.00 29.838.00 29.838.00
34,949.80 32 398.00 29,838.00 29.838.00
100,949.80 98 398.00 95,838.00 95,838.00
100,000.00 100 000.00 100,000.00 100,000.00
100,000.00 100 000.00 100,000.00 100.000.00
79,750.00 75 500.00 71,250.00 71.250.00
79,750.00 75 500.00 71,250.00 71,250.00
179,750.00 175 500.00 171,250.00 171,250.00
30,000.00 30 000.00 40,000.00 40.000.00
30,000-00 30 000.00 40,000.00 40,000.00
18,000.00 16 920.00 15,840.00 15.840.00
18,000.00 16 920.00 15,840.00 15.840.00
48,000.00 46 920.00 55,840.00 55,840.00
0.00 0.00 34,933.00 34.933.00
0.00 0.00 34,933.00_ 34.933.00
0.00 0.00 21,484.00 21.484.00
0.00 0.00 21,484.00 21,484.00
0.00 0.00 56,417.00 56.417.00
$693.000 HANSHAW RD WATER MAIN IMP 4.50%
PRINCIPAL
V9792.601 $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 0.00 46,200.00 46.200.00
TOTAL PRINCIPAL 0.00 0.00 46,200.00 46,200.00
INTEREST
V9792.701 $693,000 HANSHAW RD WATER MAIN IMP 4.50%
TOTAL INTEREST
0.00 0.00 28.413.00_ 28.413.00
0.00 0.00 28,413.00 28.413.00
TOTAL $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 0.00 74,613.00 74.613.00
V-3
TOWN OF 1THACA FISCAL BUDGET
SCHEDULE 1-V ACTUAL RECOMMENDED ADOPTED
APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET
ADOPTED 11/08/07 2006 2007 2008 2008
TOTAL DEBT SERVICE (SERIAL BONDS) 1,160,484.34 976 946.00 1,07-0,767.00 1.070,767.00
TOTAL APPROPRIATIONS
11
V-4
1,161,971.74 979,946.-00 1,073,767.00 1,073,767.00
TOWN OF ITHACA
FISCAL BUDGET - DEBT SERVICE
FOR 2008
(ADOPTED NOVEMBER 8, 2007)
SCHEDULE 2-V
ESTIMATED REVENUES
USE OF MONEY AND PROPERTY
V2401 INTEREST 8 EARNINGS
TOTAL USE OF MONEY AND PROPERTY
INTERFUND TRANSFERS
V5031/A INTERFUND TRANSFER - GENERAL FUND
V5031/F INTERFUND TRANSFER - WATER
V5031/G INTERFUND TRANSFER - SEWER
TOTAL INTERFUND TRANSFERS
TOTAL REVENUES
APPROPRIATED FUND BALANCE
ACTUAL RECOMMENDED ADOPTED
ACTUAL BUDGET BUDGET BUDGET
2006 10/31/07 2008 2008
9,973.49 3,001.00 0.00 0.00
9,973.49 3,001.00 0.00 0.00
149,926.00
156,889.00
145,085.00
145,085.00
450,882.00
575,429.00
694,590.00
694,590.00
385,747.00
244 4627.00
234,092.00
234.092.00
986,555.00
976 945.00
1,073,767.00
1.073,767.00
996,528.49 979,946.00 1,073,767.00 1,073,767.00
165 443.25 0.00 0.00 0.00
TOTAL REVENUES 8 OTHER SOURCES 1,161,971.74 979,946.00 1,073,767.00 1,073,767.00
V-5
Town of Ithaca
Debt Service Fund
Budgeted Expenditures
2006
$1,073,767
Public Water Improvement
Gen'] Obligation (Serial)
Bonds Payable To
Depository Trust Company
18%
Public Sewer Improvement
Gen'I Obligation (Serial)
Bonds Payable To JP
Morgan Chase
24%
Public Works Facility Gen'I
Obligation (Serial) Bond
Payable To Tompkins
Trust Company
15%
Public Water Improvement
Gen'I Obligation (Serial)
Bonds Payable To
Tompkins Trust Company
17%
Public Water Improvement
Gen'I Obligation (Serial)
Bonds Payable To JP
Morgan Chase
26%
Town of Ithaca
Debt Service Fund
Budgeted Revenues
2006
$1,073,767
Funds Transferred From
Sewer Fund
22%
Funds Transferred From
Funds Transferred From
Water Fund
64%
feral Townwide Fund
14%
II11!�iill
it
OF
TOWN OF ITHACA
CONSTITUTIONAL DEBT LIMIT
The following was prepared, pursuant to Title 8, Article II of the Local Finance Law.
DEBT LIMIT
Taxable Real Property:
12/31/02
$ 745,064,483
12/31/03
774,028,362
12/31/05
937,022,814
12/31/06
1,019,584,844
12/31/07
1,054,464,951
Total for 2002 — 2007 $ 4,530,165,454
Average Five (5) Year Full Valuation $ 906,033,091
Permitted Percentage of the "Average Full Valuation" 7%
Town of Ithaca Debt Limit (1) $ 63,422,316
(1) $63,422,316 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
Principal Borrowings Outstanding @ 12/31/07 $ 6,430,000.00
Total Inclusions (2) $ 6,430,000
Less total exclusions: (2)
Water & Sewer Indebtedness (5,559,000)
Total Net Indebtedness $ 871,000
(2) This amount does not include the Town's share of a small borrowing by the City
of Ithaca for the Ithaca Area Waste Water Treatment Facility.
NET -CONTRACTING MARGIN
Debt limit $ 63,422,316
Less: Total Net Indebtedness 871,000
Net Debt -Contracting Margin $ 62,551,316
PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED
"Total Net Indebtedness" divided by "Debt Limit" 1.3%
2
TOWN OF ITHACA
SUMMARY OF LONG TERM DEBT OUTSTANDING
PRINCIPAL AND INTEREST
ISSUE
ORIGINAL
DEBT
INT
RATE
MATURITY
DATE
DEBT
OUTSTANDING
r2007
DEBT
ISSUED
I
I
1/1/2007
I
$ 4,543,335
2008
2009
2010
2011
2012
2013
2014
2015
OUTSTANDING
$ -
$ -
$ -
$ -
$ -
$
-
1991 Public Imp SERIAL - Water & Sewer Infrastructure
7,767,231
6.625%
7/26/11
1,498,438
2016-2024
TOTAL DEBT $18,614,569 $ 7,165,960 $969,445 $1,070,767 $765,144 $736,647 $717,131 $397,254_1385,439 $373,626 $361,811 $ 1,712,687
CONSOLIDATED
1989 Public Imp SERIAL - Water & Sewer Infrastructure
$ 4,543,335
7.300%
9/1/08
$
321,900
$166,425
$
155,475
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$
-
1991 Public Imp SERIAL - Water & Sewer Infrastructure
7,767,231
6.625%
7/26/11
1,498,438
332,813
316,250
299,688
283,125
266,563
-
-
2003 Public Imp SERIAL - Public Worls Facility
1,295,223
3.950%
12/29/17
967,532
101,889
99,085
96,280
93,476
90,671
87,867
85,062
82,258
79,453
151,491
2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure
1,311,370
3.880%
2/12/19
1,087,492
98,398
95,837
93,276
91,696
89,097
86,497
83,897
81,298
78,698
288,798
2004 Public Improvement SERIAL - Water Infrastructure
2,912,750
4.346%
5/15/24
2,505,938
175,500
171,250
167,000
162,750
158,500
154,250
150,000
145,750
141,500
1,079,438
2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure
562,160
3.600%
10/1/15
562,160
46,920
55,840
64,400
62,600
70,800
68,640
66,480
64,320
62,160
-
•
2006 - Public Imp SERIAL - Public Works Facility
222,500
3.760%
1/7/11
222,500
47,500
46,000
44,500
43,000
41,500
-
-
-
-
-
®
TOTAL
$18,614,569
1$
7,165,960
$969,445
$
939,737
$765,144
$736,647
$717,131
$397,254
$385,439
$373,626
$361,811
$
1,519,727
•
GENERAL TOW_N_WIDE FUND
®
2003 Public Imp SERIAL - Public Worls Facility - 100%
$ 1,295,223
3.950%
12/29/17
$
967,532
$101,889
$
99,085
$ 96,280
$ 93,476
$ 90,671
$ 87,867
$ 85,062
$ 82,258
$ 79,453
$
151,491
®
2006 - Public Imp SERIAL - Public Works Facility - 100%
222,500
3.760%
1/7/11
222,500
47,500
46,000
44,500
435000
41,500
-
-
-
-
-
TOTAL
$ 1,517,723
!$
1,190,032
$149,389
$
145,085
$140,780
$136,476
$132,171
$ 87,867
$ 85,062
$ 825258
$ 79,453
$
151,491
WATER FUND
1989 Public Imp SERIAL - 49%
2,226,234
7.300%
9/1/08
157,731
81,548
76,183
-
-
-
-
-
-
-
-
1991 Public Imp SERIAL - 52%
4,038,960
6.625%
7/26/11
779,188
173,063
164,450
155,838
147,225
1385613
-
-
-
-
-
2004 Bostwick Rd Water Tank & Transmission Main SERIAL - 100%
1,311,370
3.880%
2/12/19
1,0875492
98,398
95,837
93,276
91,696
89,097
865497
83,897
81,298
78,698
288,798
2004 Public Improvement SERIAL - 100%
2,912,750
4.346%
5/15/24
2,505,938
175,500
171,250
167,000
162,750
158,500
154,250
1505000
145,750
141,500
1,0795438
2004 Phase II South Hill Water Transmission Imp SERIAL - 100%
562,160
3.600%
10/1/15
562,160
46,920
55,840
64,400
62,600
70,800
68,640
66,480
64,320
62,160
192,960
2007 Trumansburg Road Water Main Imp SERIAL -100%
56,417
2007 Hanshaw Road Water Main Imp SERIAL -100%
74,613
TOTAL
$11,051,474
$
5,092,509
$575,429
$
694,590
$480,514
$464,271
$457,009
$309,387
$300,377
$291,368
$282,358
$
1,561,196
•
SEWER FUND
1989 Public Imp SERIAL - 51%
25317,101
7.300%
09/01/08
164,169
84,877
79,292
-
-
-
-
-
-
-
-
1991 Public Imp SERIAL - 48%
3,728,271
6.625%
07/26/11
7195250
159,750
151,800
143,850
135,900
127,950
-
-
-
-
-
TOTAL
$ 6,045,372
-
$
883,419
$ 244,627
$
231,092
$143,850
$135,900
$127,950
$ -
$ -
$ -
$ -
$
TOTAL DEBT $18,614,569 $ 7,165,960 $969,445 $1,070,767 $765,144 $736,647 $717,131 $397,254_1385,439 $373,626 $361,811 $ 1,712,687
PLAN
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)
0
9
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.
1®••••••••••••• • •••®•0••••• •
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2008 - 2012
SUMMARY OF CAPITAL EXPENDITURES
EXPENDITURE CATEGORY 2008 2009 2010 2011 2012 TOTAL
Cash Reserve For Parks & Open Space Preservation
$ 50,000 $
50,000 $ 50,000 $ 50,000
$50,000 $ 250,000
Park Development & Construction
180,316
120,000 180,000 140,000
- 620,316
Highway Infrastructures
241,000
298,000 264,000 199,000
- 1,002,000
Water Systems Infrastructures
1,500,000
- - -
- 1,500,000
Sewer Systems Infrastructures
400,000
350,000 - -
- 750,000
TOTAL CAPITAL EXPENDITURES $ 2,371,316 $ 818,000 $ 494,000 $ 389,000 $50,000 $ 4,122,316
Page 1
10000999990000
0 0009.000 0
TOWN OF ITHACA
CAPITAL IMPROVEMENT PROGRAM
ESTIMATED BUDGET PLAN 2008 - 2012
SUMMARY OF CAPITAL RESOURCES
RESOURCE CATEGORY 2008 2009 2010 2011 2012 TOTAL
GENERAL TOWNWIDE FUND
FEDERAL & STATE GRANTS
Gateway Trail
$
-
$
-
$ - $ - $
- $ -
Play Structures
15,000
10,000
- -
- 25,000
CURRENT OPERATING REVENUE & FUND BALANCE
Parks and Open Space Preservation Reserve
50,000
50,000
50,000 50,000
50,000 250,000
E King Rd/Hallberg Park & Chase Pd Trail
10,000
90,000
- -
- 100,000
Gateway Trail
-
-
- -
- -
Play Structures
15,000
20,000
30,000 -
- 65,000
NOTE and BOND BORROWING
Saponi Meadows Park
-
-
150,000 140,000
- 290,000
Hanshaw Road Walkway
70,316
-
- -
- 70,316
Honness Lane Walkway Extension
70,000
-
- -
- 70,000
SUBTOTAL
$
230,316
$
170,000
$ 230,000 $ 190,000 $
50,000 $ 870,316
GENERAL PART TOWN HIGHWAY FUND
CURRENT OPERATING REVENUE & FUND BALANCE
Crest Lane
$
22,000
$
-
$ - $ - $
- $ 22,000
Eastern Heights Drive
110,000
-
- -
- 110,000
Regency Lane
30,000
-
- -
- 30,000
Sharlene Road
38,000
-
- -
- 38,000
Spruce Way
5,000
-
- -
- 5,000
Sunnyview Lane
36,000
-
-
- 36,000
Snyder Hill Road Reconstruction
-
-
200,000 -
- 200,000
Joanne Drive
-
78,000
- -
- 78,000
Landmark Drive
-
20,000
- -
- 20,000
Forest Home Drive Reconstruction
-
200,000
- -
- 200,000
Lois Lane
-
-
34,000 -
- 34,000
Onccard Hill Road
-
-
30,000 -
- 30,000
Tudor Road
-
-
- 69,000
- 69,000
Westhaven Road
-
-
- 130,000
- 130,000
SUBTOTAL
$
241,000
$
298,000
$ 264,000 $ 199,000 $
- $ 1,002,000
WATER FUND
NOTE and BOND BORROWING
Danby Road Water Main Improvement
$
500,000
$
-
$ - $ - $
- $ 500,000
East Shore Drive Water Main Improvement
750,000
-
- -
- 750,000
Hungerford Hill Pump Station
250,000
-
- -
- 250,000
SUBTOTAL
$
19500,000
$
-
$ - $ - $
- $ 1,500,000
SEWER FUND
CURRENT OPERATING REVENUE & FUND BALANCE
Jointly Owned Interceptors (City & Town)
$
250,000
$
250,000
$ - $ - $
- $ 500,000
Ithaca Area Wastewater Plant "SJS" Capital Projects
100,000
100,000
- -
- 200,000
King Road Sewer Extension
50,000
-
- -
- 50,000
SUBTOTAL
$
400,000
$
350,000
$ - $ - $
- $ 750,000
TOTAL CAPITAL RESOURCES
$
2,371,316
$
818,000
$ 494,000 $ 389,000 $
50,000 $ 4,122,316
Page 2
•
11
0
Town of Ithaca Budgeted
$2,371,316
Capital Improvement Expenditures
2008
Parks & Open
Space Cash
Sewer Reserve
Infrastructure 2%
17% L --
Park
Development &
Construction
8%
Water
Infrastructure
63%
Page 3
Highway
Infrastructure
10%
Town of Ithaca Budgeted
$2,371,316
Capital Improvement Resources
2008
Current Operating
Revenue & Fund
Balance
30%
Federal & State
Grant
Notes & Bond 1%
Borrowing
69% —A
Page 4
NARRATIVE SUMMARY OF CAPITAL PROJECTS
FOR
2008-2012
Community Parks, Trails and Development Rights
(General Townwide Fund)
Gateway Trail (2007)
$221,332
® Funding: A Federal grant has been obtained for nearly $544,000. The grant is contingent
upon TEA -21 Re -authorization Bill in Congress. An Inter -municipal Trail Committee has
been established and meets regularly to initiate planning and coordination between the
Town of Ithaca, the City of Ithaca, Tompkins County and State agencies.
Description: This is a 2 mile multi -use trail. Development will provide a connection
between the existing South Hill Recreation Way, the Buttermilk Falls State Park, and
eventually the planned Black Diamond Trail.
Status: Planning and design are scheduled for 2007, with an estimated completed
construction date targeted for 2009.
$ 221,332 — 2007
$ 161,332 — 2008
$ 161,336 — 2009
Parks and Open Space Preservation Reserve (2008-2012)
Funding: Current Operating Revenue. To date: the Town has accumulated reserve funds
totaling approximately $409,693.
Description: These monies are set aside for the future purchase of land development
rights, as well as potential park construction and improvements.
Status: The Town continues to seek farmland owners willing to participate in the purchase
of development rights program. The first 40 acre agricultural conservation easement was
acquired by the Town in 2003 with the assistance of a grant from a local benefactor. A 20
acre parcel of forestry was acquired in 2006.
$50,000
— 2008
$50,000
— 2009
$50,000
— 2010
$50,000
— 2011
$50,000
— 2012
L�
East King Road Park (Hallberg land) and Related Trail (2008) $100,000
Funding: Current Operating Revenue & Fund Balance
Description: The development of this park and related trails are surrounded by Deer Run,
Chase Farm and Saunders Road developments. This would connect to Chase Pond trail,
and include such facilities as a basketball court, picnic area, and scenic overlook.
Status: Planning and design are expected to begin in 2008 at estimated costs of $10,000,
with construction to commence and be completed in 2009 at an estimated finished cost of
$90,000.
Hanshaw Road Walkway (2008)
Funding: Bond Anticipation Note
$70,316
Description: This covers the Town's share of an asphalt walkway on the north side of
Hanshaw Road as part of the Tompkins County Hanshaw Road improvement project. The
Town portion of the walkway will run from the Village of Cayuga Heights boundary on
the west to either Salem Drive or Sapsucker Woods Road on the east, depending on
funding availability. This would be a Town -owned and maintained walkway.
Status: This walkway project is expected to begin in 2008 pending the time frames and
project commencement by Tompkins County.
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• Honness Lane Walkway Extension (2008) $70,000
Funding: Bond Anticipation Note
Description: This is an extension of the existing walkway on Honness Lane that would
add an asphalt walkway on the north side of Honness Lane from the East Ithaca Recreation
Way on the east to Slaterville Road/Route 79 on the west. This is a Town project, and the
walkway would be owner and maintained by the Town.
Status: The Town Engineering Dept. needs to begin design in conjunction with planning
and coordination with the Town Highway Superintendent.
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Saponi Meadows Park (2010)
Funding: Note and Bond Borrowing
$290,000
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 2008. A construction date has not
been established. Tentatively,
$ 150,000 — 2010
$ 140,000 — 2011
Play Structures (2008) $30,000
Funding: Current Operating Revenue & Fund Balance
i Description: Replacement of aging neighborhood children play structures.
Status: Planning, and design began in 2007. An exact construction date has not been
established. On August 8, 2006 Governor Pataki approved and awarded a matching grant
of $40,000 to the Town of Ithaca for the Town Playground Replacement Program.
$ 15,000 — 2008
$ 20,000 — 2009
$ 30,000 — 2010
• Transportation, Paving & Partial Reconstruction
(General Part -Town Highway Fund)
Snyder Hill Road Reconstruction (2010) $200,000
Funding: Current Operating Revenue & Fund Balance
Description: Reconstruction of the Town's portion (1.03 miles) of Snyder Hill Road
includes 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.
Forest Home Drive Reconstruction (2009)
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$200,000
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u
Funding: Current Operating Revenue & Fund Balance
Description: Reconstruction of Forest Home Drive includes 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.
Crest Lane (2008) $ 22,000
Funding: Current Operating Revenue & Fund Balance
Description: This .09 miles of roadway surface has deteriorated. It requires re -paving,
ditches need cleaning and some residential driveway pipes need to be replaced.
Status: Part of Town's continued Permanent Highway Improvement Program.
Eastern Heights Drive (2008) $ 110,000
Funding: Current Operating Revenue & Fund Balance
Description: This project consists of cleaning ditches, re-establishing drainage, changing
drainage pipes, re -construction of road shoulders, reseeding ditches and roadsides and
paving this .46 miles of road.
Status: Part of Town's continued Permanent Highway Improvement Program.
Reizency Lane (2008) $ 30,000
Funding: Current Operating Revenue & Fund Balance
Description: This .09 miles road project will require re-establishing drainage, changing
pipes, re-establishment of road shoulders, seeding ditches and roadsides.
Status: Part of Town's continued Permanent Highway Improvement Program.
Sharlene Drive (2008) $ 38,000
Funding: Current Operating Revenue & Fund Balance
Description: This .16 miles road project will require re-establishing drainage, changing
pipes, re-establishment of road shoulders, seeding ditches and roadsides.
Status: Part of Town's continued Permanent Highway Improvement Program.
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Spruce Way (2008) $ 5,000
Funding: Current Operating Revenue & Fund Balance
Description: This .03 miles of roadway needs to have an overlay to restore the road
surface.
Status: Part of Town's continued Permanent Highway Improvement Program.
Sunnyview Lane (2008) $ 36,000
Funding: Current Operating Revenue & Fund Balance
Description: This .15 miles of roadway project requires improving the road base, cleaning
of drainage ditches, cutting and reinstalling road shoulders, seeding and paving.
Status: Part of Town's continued Permanent Highway Improvement Program.
Joanne Drive (2009) $ 78,000
Funding: Current Operating Revenue & Fund Balance
Description: This .33 miles of roadway project requires improving the road base, cleaning
of drainage ditches, cutting and reinstalling road shoulders, seeding and paving.
Status: Part of Town's continued Permanent Highway Improvement Program.
Landmark Drive (2009) $ 20,000
Funding: Current Operating Revenue & Fund Balance
Description: This .10 miles of roadway project requires improving the road base, cleaning
of drainage ditches, cutting and reinstalling road shoulders, seeding and paving.
Status: Part of Town's continued Permanent Highway Improvement Program.
Lois Lane (2010) $ 343000
Funding: Current Operating Revenue & Fund Balance
Description: This .22 miles of roadway project will consist of rebuilding the circle end
portion of the road, re-establishing of drainage, changing drain pipes, seeding ditches and
roadsides as well as paving.
Status: Part of Town's continued Permanent Highway Improvement Program.
Orchard Hill Road (2010) $ 30,000
is Funding: Current Operating Revenue & Fund Balance
Description: This .35 miles of roadway is composed of overlays of seal chips. A new
overlay is required to add more stability to the road.
Status: Part of Town's continued Permanent Highway Improvement Program.
Tudor Road (2011) $ 69,000
Funding: Current Operating Revenue & Fund Balance
Description: This .29 miles of roadway needs to have drainage re-established, change
drain pipes, cutting and reinstalling of road shoulders, seeding ditches and roadsides as
well as surface paving.
0 Status: Part of Town's continued Permanent Highway Improvement Program.
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Westhaven Road (2011) $ 130,000
Funding: Current Operating Revenue & Fund Balance
Description: This .86 miles of roadway needs to have drainage re-established, change
drain pipes, cutting and reinstalling of road shoulders, seeding ditches and roadsides as
well as 2 inch top surface.
Status: Part of Town's continued Permanent Highway Improvement Program.
Infrastructure Maintenance
(Water Fund)
Danby Road Water Main Improvement (2008) $500,000
Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund
balances.
Description: Replace existing water main.
Status: Scheduled Maintenance
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East Shore Drive Water Main Improvement (2008) $750,000
Funding: Funds for this project will be provided from both temporary (BAN) and serial
bond (SOB) borrowing.
Description: This project calls for the replacement of the existing 6 -inch water main along
East Shore Drive with a new 12 -inch water main for health and fire safety issues. This
project includes replacement of existing 2 -inch to 4 -inch water main serving lakefront
homes with new 6 -inch to 8 -inch water main.
Status: Scheduled Maintenance
Hungerford Hill Pump Station (2008)
$250,000
Funding: Funds for this project will be provided from both temporary (BAN) and serial
bond (SOB) borrowing.
Description: This project calls for the replacement of a new pump station at East Hill
Water Tank. This project also includes a new 8 -inch water line from the pump station to
Hungerford Hill Water Tank. The new pump station and water main will fill the
Hungerford Hill Distribution Tank with water from the East Hill Transmission Tank.
Status: Scheduled Maintenance
(Sewer Fund)
Ithaca Area Wastewater Treatment Plant Capital Proiects $ 100„000
Funding: Financing of Plant projects will come from the "Joint Partnership" accumulate
fund balance.
Description: On-going facility projects as part of Plant support, maintenance and
continued improvements.
The City of Ithaca, the Town of Ithaca and the Town of Dryden jointly own the Ithaca
Area Waste Water Treatment Plant..
Status: Scheduled or unexpected facility maintenance and improvements.
IVA
Jointly Owned Interceptor Sewer Improvements $ 250,000
Funding: Financing is anticipated to come from accumulated unreserved funds.
Description: The Town of Ithaca utilizes capacity in certain City of Ithaca sewer mains to
transport sewage to the jointly owned Ithaca Area Waste Water Treatment Plant. The
respective truck sewer lines have been identified as Interceptor Sewers. These sewer are in
the process of being upgraded and improved to maintain sufficient capacity for the existing
and future sewage flows. The proposed work plan will result in the replacement of several
thousand feet of sewer line each year of the capital improvement plan. The City of Ithaca,
the Town of Ithaca and the Town of Dryden must initially approve all capital projects and
related expenditures before any construction can take place.
Status: Contracts have been awarded.
$250,000 — 2008
$250,000 — 2009
Kine Road Sewer Extension
$ 50,000
Funding: Financing is anticipated to come from accumulated unreserved funds.
Description: This project calls for a new 8 -inch sewer line from Troy Road to Ridgecrest
Road to replace existing failing septic tanks.