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Home My WebLink About2009 Final BudgetBig] :a g, 21 pj TOWN BUDGET FOR YEAR 2009 TOWN OF ITHACA W COUNTY OF TOMPKINS VILLAGE WITHIN TOWN VILLAGE OF CAYUGA HEIGHTS CERTIFICATION OF TOWN CLERK TOWN CLERK CERTIFY THAT THE FOLLOWING IS A TRUE AND CORRECT COPY OF THE 2009 ADOPTED BUDGET OF THE TOWN OF ITHACA AS SUBMITTED BY TOWN CHIEF FISCAL OFFICER, HERBERT J. ENGMAN, TOWN SUPERVISOR AS REQUIRED UNDER TOWN LAW, FINANCES, ARTICLE 8 SECTION 106 FOR THE TOWN BOARD AT THE PUBLIC BOARD i STING OF NOVEMBER 6, 2008 SIGNED:1 DATED: 1'16 FISCAL- BUDGET SUNINIARY TOWN OF ITHACA, NEW YORK SUMMARY OF FISCAL BUDGET BY FUND FOR 2009 ESTIMATED UNEXPENDED AMOUNT TO BE APPROPRIATIONS REVENUE FUND BALANCE RAISED BY TAX A GENERAL FUND TOWNWIDE $ 5,039,585.00 2,525,177.00 430,773.00 2,083,635.00 B GENERAL FUND PART TOWN $ 1,049,611.00 1,021,464.00 28,147.00 DB HIGHWAY FUND PART TOWN $ 2,224,649.00 1,765,310.00 459,339.00 F WATER FUND $ 4,812,403.00 3,973,477.00 142,087.00 696,839.00 G SEWER FUND $ 2,188,109.00 1,482,284.00 552,606.00 153,219.00 R RISK RETENTION FUND $ 10,000.00 10,000.00 V DEBT SERVICE $ 904,927.00 907,127.00 -2,200.00 TOTAL TOWN $16,229,284.00 11,684,839.00 1,610,752.00 2,933,693.00 SPECIAL DISTRICTS SF FIRE PROTECTION FUND $ 3,254,718.00 62,658.00 -402,316.00 3,594,376.00 SL1 FOREST HOME LIGHT DIST $ 1,960.00 1,960.00 SL2 GLENSIDE LIGHT DIST $ 760.00 760.00 SL3 RENWICK HGTS LIGHT DIST $ 1,060.00 1,060.00 SL4 EASTWOOD COMMONS LIGHT DIST $ 2,245.00 2,245.00 SL5 CLOVER LANE LIGHT DIST $ 266.00 266.00 SL6 WINNER'S CIRCLE LIGHT DIST $ 800.00 800.00 SL7 BURLEIGH DRIVE LIGHT DIST $ 910.00 910.00 SL8 WEST HAVEN ROAD LIGHT DIST $ 2,930.00 2,930.00 SL9 CODDINGTON ROAD LIGHT DIST $ 1,731.00 1,731.00 TOTAL,SPECIAL DISTRICTS $ 3,267,380.00 62,658.00 -402,316.00 3,607,038.00 GRAND TOTAL $19,496,664.00 11,747,497.00 1,208,436.00 6,540,731.00 INIM-11"s SCHEDULE OF SALARIES OF ELECTED AND APPOINTED OFFICERS AND EMPLOYEES TOWN JUSTICE $ 16652. 00 PER YEAR TOWN BOARD COUNCILPERSON $ 8710.00 PER YEAR TOWN SUPERVISOR PLANNING BOARD CHAIRMAN LANNING BOARD MEMBERS ZONING BOARD MEMBERS HIGHWAY SUPERINTENDENT TOWN CLERK $ 48036.00 PER YEAR $ 86. 00 PER MEETIN $ 79.00 PER MEETIN $ 79.00 PER MEETIN $ 91288.00 PER YEAR $ 69638.00 PER YEAR I:�►Y► I Y► ►V1� ►M'1 TOWN OF ITHACA ADOPTED 2009 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Roal Prnnorty Tay Rata RamA nn A o.,. 01 nnn of BQQPQQPrl PrnnPrtu Val11P GENERAL FUND TOWNWIDE (A) ( Includes Village of Cavuga Heights ) Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND $ 3,601,895 I 5,045,031 I I $ 5,039,585 Appropriated Fund Balance $ 140,334 1 1 $ 291,355 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2009 2009 GENERAL FUND TOWNWIDE (A) ( Includes Village of Cavuga Heights ) Appropriations $ 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 $ 3,601,895 $ 5,045,031 $ 5,037,031 $ 5,039,585 Appropriated Fund Balance $ 140,334 $ 198,506 $ 291,355 $ 166,048 $ 361,791 $ 379,175 $ 703,317 $ 930,560 $ 444,070 $ 399,779 $ 452,610 $ 446,644 $ 429,644 $ 430,773 Other Revenue $ 383,865 $ 534,134 $ 446,449 $ 648,230 $ 678,927 $ 988,508 $ 747,575 $ 760,999 $ 888,323 $ 1,450,736 $ 1,327,784 $ 2,333,254 $ 2,333,254 $ 2,334,679 Sales Tax Revenue $ 70,000 $ - $ 280,068 $ 342,096 $ 267,814 $ 335,992 $ 304,900 $ 191,969 $ - $ 162,854 $ 50,000 $ 190,498 $ 190,498 $ 190,498 REAL PROPERTY TAX LEVY $ 924,762 $ 904,636 $ 907,636 $ 926,807 $ 939,082 $ 975,528 $ 1,052,475 $ 1,293,091 $ 1,712,903 $ 1,747,353 $ 1,771,501 $ 2,083,635 $ 2,083,635 $ 2,083,635 TAX RATE $ 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 $ 1.68 Assessed Value $ 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 $ 1,054,464,951 $ $ 1,240,258,761 $ 1,240,258,761 $ 1,240,258,761 GENERAL PART TOWN FUND (B) ( Excludes Village of Cavuga Heights) Appropriations $ 767,474 $ 778,076 $ 512,272 $ 590,249 $ 621,153 $ 687,722 $ 742,071 $ 763,396 $ 826,172 $ 779,604 $ 952,006 $ 1,058,611 $ 1,049,611 $ Appropriated Fund Balance $ 198,011 $ 104,113 $ 104,340 $ 146,488 $ 155,140 $ 144,879 $ 132,371 $ 98,631 $ (7,615) $ 165,157 $ 74,025 $ 37,147 $ 28,147 $ Other Revenue $ 150,463 $ 149,963 $ 144,000 $ 159,500 $ 177,000 $ 184,200 $ 180,000 $ 185,500 $ 295,500 $ 281,150 $ 240,000 $ 298,500 $ 298,500 $ Sales Tax Revenue $ 419,000 $ 524,000 $ 263,932 $ 284,261 $ 289,013 $ 358,643 $ 429,700 $ 479,265 $ 538,287 $ 333,287 $ 6375981 $ 722,964 $ 722,964 $ REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ $ $ $ $ . $ . $ - $ - $ - $ TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Assessed Value $ 489,9515723 $ 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 $ 720,509,552 $ 864,036,211 $ 864,036,211 $ HIGHWAY FUND (DB) Excludes Village of Cavuga Heights ) Appropriations $ 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 $ 1,978,359 $ 2,218,149 $ 2,224,649 $ Appropriated Fund Balance $ 114,724 $ 105,650 $ 99,900 $ 136,837 $ 299,192 $ 337,007 $ 443,706 $ (233,213) $ 391,962 $ 42,691 $ 336,518 $ 452,839 $ 459,339 $ Other Revenue $ 143,100 $ 143,200 $ 89,100 $ 106,500 $ 128,500 $ 141,300 $ 166,800 $ 368,500 $ 114,800 $ 102,000 $ 99,000 $ 317,000 $ 317,000 $ Sales Tax Revenue $ 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 $ 1,542,841 $ 1,448,310 $ 1,448,310 $ REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Assessed Value $ 489,951,723 $ 483,175,384 $ 4845230,206 $ 493,661,642 $ 501,834,049 $ 504,748,440 $ 563,585,449 $ 635,552,062 $ 691,758,808 $ 710,823,781 $ 720,509,552 $ 864,0365211 $ 864,036,211 $ FIRE PROTECTION FUND (SF) ( Excludes Village of Cayuga Heights ) 1,049,611 28,147 298,500 722,964 864,036,211 2,224,649 459,339 317,000 1,448,310 864,036,211 Appropriations $ 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 $ 3,268,881 $ 3,254,718 $ 3,254,718 $ 3,254,718 Appropriated Fund Balance $ (6,580) $ - $ (33,597) $ 2,440 $ (102,008) $ (44,356) $ (154,976) $ (84,710) $ (38,823) $ 101,101 $ 181,875 $ (402,316) $ (402,316) $ (402,316) Other Revenue $ 247,400 $ 23,400 $ 26,400 $ 38,800 $ 39,500 $ 28,000 $ 33,400 $ 42,134 $ 45,900$ TAX RATE 53,500 $ 78,400 $ 62,658 $ 62,658 $ 62,658 Sales Tax Revenue $ - $ - $ - $ - $ $ 720,212,772 $ $ - $ - $ . $ - $ - $ - $ - $ REAL PROPERTY TAX LEVY $ 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 $ 3,008,606 $ 3,594,376 $ 3,594,376 $ 3,594,376 TAX RATE $ 3.253 $ 3.877 $ 3.887 $ 3.885 $ 3.836 $ 3.836 $ 3.836 $ 3.836 $ 3.740 $ 3.740 $ 3.920 $ 3.920 $ 3.920 $ 3.920 Assessed Value $ 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 $ 767,501,613 $ 916,932,640 $ 916,932,640 $ 916,932,640 RISK RETENTION FUND (R) ( Includes Village of Cavuga 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 $ 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) $ - $ - $ - Other Revenue $ 11,200 $ 15,200 $ 11,025 $ 11,500 $ 10,000 $ 10,000 $ 10,500 $ 5,300 $ 5,300 $ 5,700 $ 11,000 $ 10,000 $ 10,000 $ 10,000 REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Assessed Value $ 736,522,352 $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 745,064,483 $ 774,028,362 $ 835,297,966 $ 937,022,814 $ 1,019,5843844 $ 13040,091,254 $ 1,054,464,951 $ 1,240,258,761 $ 1,2403258,761 $ 1,240,258,761 TOWN OF ITHACA ADOPTED BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY BASED ON A PER UNIT OR SFRVICE BENEFIT CHARGE FUND ADOPTED 1998 ADOPTED 1999 I ADOPTED 2000 I ADOPTED I 2001 ADOPTED 2002 I ADOPTED 2003 ADOPTED 2004 ADOPTED 2005 ADOPTED 2006 ADOPTED 2007 ADOPTED 2008 TENTATIVE 1 2009 PRELIMINARY 2009 ADOPTED 1 2009 $ 3,974,063 DEBT SERVICE FUND $ 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 $ 3,974,063 $ 4,725,060 $ ( Includes Village of Cayuga Heights ) $ 4,812,403 Appropriated Fund Balance $ 249,056 $ (16,600) $ 25,173 $ (96,327) $ (5,182) $ 33,521 $ (120,168) $ (99,907) $ (220,498) Appropriations $ 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 $ 904,927 $ 904,927 $ 904,927 Appropriated Fund Balance $ 529 $ 1,800 $ 1,799 $ 1,700 $ 2,200 $ 2,201 $ (1,801) $ 286,220 $ 186,000 $ - $ - $ (2,200) $ (2,200) $ (2,200) Revenue $ 1,018,600 $ 912,115 $ 896,514 $ 836,525 $ 800,399 $ 789,772 $ 888,477 $ 915,329 $ 996,163 $ 979,946 $ 1,073,768 $ 904,927 $ 904,927 $ 904,927 _Other REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Assessed Value $ 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 $ 1,054,464,951 $ 1,240,258,761 $ 1,240,258,761 $ 1,240,258,761 WATER FUND (F Appropriations $ 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 $ 3,974,063 $ 4,725,060 $ 4,725,060 $ 4,812,403 Appropriated Fund Balance $ 249,056 $ (16,600) $ 25,173 $ (96,327) $ (5,182) $ 33,521 $ (120,168) $ (99,907) $ (220,498) $ (5,200) $ 421 $ 421 $ 142,087 Revenues - Other $ 607,080 $ 414,532 $ 427,926 $ 320,308 $ 2,466,677 $ 518,334 $ 515,677 $ 1,171,443 $ 1,105,526 $ 1,531,500 $ 2,277,800 $ 2,277,800 $ 2,223,477 Revenues- Estimated Metered Water Sales $ 1,260,000 $ 1,260,000 $ 1,396,000 $ 1,303,000 $ 1,300,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,880,000 $ 1,750,000 $ 1,750,000 $ 1,750,000 $ 1,750,000 Benefit Assessments Water Available & Connected (WD301) $ 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 $ 2,197,215 $ 2,183,759 $ 2,183,759 No. of Units Appropriated Fund Balance 7,409.21 7,206.15 7,220.84 7,282.14 7,488.21 (195,705) 7,488.21 7,468.87 7,590.54 7,710.28 7,752.93 7,663.77 7,663.77 7,663.77 Per Unit Charge (Benefit Assessment Charge) $ 54 $ 54 $ 54 $ 54 $ 54 $ 65 $ 65 $ 80 $ 80 $ 90 $ 90 $ 90 $ 90 Benefit Assessment Revenue $ 400,100 $ 389,132 $ 389,926 $ 393,236 $ 404,363 $ 486,734 $ 485,477 $ 607,243 $ 616,822 $ 697,763 $ 689,739 $ 689,739 $ 689,739 Water Not Available (WD300) $ 1,418,000 $ 1,418,000 $ 1,418,000 Benefit Assessments Ad Valoreum Assessment Values $ 337,262,891 $ 352,899,791 $ 329,161,691 $ 330,037,842 $ 332,219,944 $ 332,219,944 $ 335,150,131 $ 340,094,179 $ 344,045,563 $ 361,296,214 $ 387,971,571 $ 387,971,571 $ 387,971,571 Ad Valoreum Rate $ 0.018620 $ 0.017002 $ 0.018228 $ 0.018180 $ 0.018060 $ 0.018060 $ 0.017902 $ 0.017642 $ 0.017440 $ 0.019650 $ 0.019650 $ 0.019650 $ 0.019650 Ad Valoreum Revenue $ 6,280 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 7,100 $ 7,100 $ 7,100 $ 7,100 SEWER FUND (G Appropriations $ 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 $ 2,197,215 $ 2,183,759 $ 2,183,759 $ 2,188,109 Appropriated Fund Balance $ (105,640) $ (362,637) $ 232,765 $ (195,705) $ (432,018) $ 94,713 $ 676,194 $ 679,115 $ 310,375 $ 560,752 $ 548,256 $ 548,256 $ 552,606 Revenues - Other $ 459,702 $ 1,224,331 $ 565,826 $ 569,546 $ 575,669 $ 496,875 $ 485,517 $ 254,509 $ 64,000 $ 70,700 $ 67,284 $ 67,284 $ 64,284 Revenues - Estimated Metered Sewer Rents $ 1,220,000 $ 1,200,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,350,000 $ 1,638,335 $ 1,418,000 $ 1,418,000 $ 1,418,000 $ 1,418,000 Benefit Assessments Sewer Available & Connected (WD301) No. of Units 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 7,305.95 7,305.95 7,305.95 Per Unit Charge (Benefit Assessment Charge) $ 75 $ 75 $ 75 $ 75 $ 75 $ 65 $ 65 $ 30 $ 30 $ 20 $ 20 $ 20 $ 20 Benefit Assessment Revenue $ 525,087 $ 509,821 $ 512,370 $ 516,163 $ 532,702 $ 461,675 $ 460,717 $ 215,810 $ 220,335 $ 147,763 $ 146,119 $ 146,119 $ 146,119 Sewer Not Available (WD300) Ad Valoreum Assessment Values $ 313,504,091 $ 376,221,191 $ 356,263,591 $ 359,528,442 $ 332,219,944 $ 364,581,308 $ 369,806,555 $ 379,958,047 $ 389,545,657 $ 407,075,240 $ 438,908,616 $ 438,908,616 $ 438,908,616 Ad Valoreum Rate $ 0.021496 $ 0.017809 $ 0.018806 $ 0.018636 $ 0.020167 $ 0.018377 $ 0.018118 $ 0.017634 $ 0.017200 $ 0.017443 $ 0.017443 $ 0.017443 $ 0.017443 Ad Valoreum Revenue $ 6,739 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 7,100 $ 7,100 $ 7,100 $ 7,100 TOWN OF ITHACA ADOPTED 2009 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Special District Assessment Based On A Per 81.000 of Assessed PrnnPrty Value or Number of Liahtina Units or Liahtina Road Frnntnaa FOREST HOME LIGHT DISTRICT (SL1) Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND $ 1,877 I $ 1,877 I 1,877 Appropriated Fund Balance $ - $ 358 $ - $ 700 $ - 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2009 2009 FOREST HOME LIGHT DISTRICT (SL1) Appropriations $ 2,300 $ 2,600 $ 2,600 $ 2,000 $ 2,300 $ 2,829 $ 2,500 $ 3,425 $ 2,384 $ 1,877 $ 1,877 $ 1,877 $ 1,877 Appropriated Fund Balance $ - $ 358 $ - $ 700 $ - $ - $ (695) $ - $ 2,006 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ 1,300 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 2,300 $ 2,242 $ 2,600 $ 1,300 $ 2,300 $ 2,829 $ 3,195 $ 3,425 $ 378 $ 1,877 $ 1,877 $ 1,877 $ 1,877 DISTRICT TAX RATE $ 0.134 $ 0.130 $ 0.148 $ 0.074 $ 0.130 $ 0.130 $ 0.130 $ 0.130 $ 0.014 $ 0.067 $ 0.056 $ 0.056 $ 0.056 Assessed Values $ 17,221,504 $ 17,249,777 $ 17,557,149 $ 17,464,761 $ 17,687,900 $ 21,758,900 $ 24,574,200 760 $ 26,343,200 $ 26,573,000 $ 27,881,000 $ 33,515,500 $ 33,515,500 $ 33,515,500 GLENSIDE LIGHT DISTRICT (SI -2) Appropriations $ 900 $ 1,000 $ 1,000 $ 900 $ 825 $ 994 $ 994 $ 1,189 $ 859 $ 728 $ 760 $ 760 $ 760 Appropriated Fund Balance $ - $ 186 $ - $ 200 $ - $ - $ (127) $ - $ 300 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ 700 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 900 $ 814 $ 1,000 $ 700 $ 825 $ 994 $ 1,121 $ 1,189 $ 559 $ 728 $ 760 $ 760 $ 760 DISTRICT TAX RATE $ 0.365 $ 0.330 $ 0.390 $ 0.271 $ 0.319 $ 0.319 $ 0.319 $ 0.319 $ 0.149 $ 0.194 $ 0.181 $ 0.181 $ 0.181 Assessed Values $ 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 $ 4,195,000 $ 4,195,000 $ 4,195,000 RENWICK HEIGHTS LIGHT DISTRICT (SI -3) Appropriations $ 1,800 $ 1,850 $ 1,850 $ 1,300 $ 1,200 $ 1,203 $ 1,203 $ 1,759 $ 1,200 $ 1,018 $ 1,060 $ 1,060 $ 1,060 Appropriated Fund Balance $ - $ (363) $ 300 $ 1,000 $ - $ - $ (318) $ - $ 997 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ 300 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 1,800 $ 2,213 $ 1,550 $ 300 $ 1,200 $ 1,203 $ 1,521 $ 1,759 $ 203 $ 1,018 $ 1,060 $ 1,060 $ 1,060 DISTRICT TAX RATE $ 0.250 $ 0.310 $ 0.213 $ 0.041 $ 0.166 $ 0.166 $ 0.166 $ 0.166 $ 0.019 $ 0.096 $ 0.082 $ 0.082 $ 0.082 Assessed Values $ 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 $ 12,971,000 $ 12,971,000 $ 12,971,000 EASTWOOD COMMONS LIGHT DISTRICT (SL4) Appropriations $ 2,600 $ 2,900 $ 2,900 $ 2,500 $ 2,300 $ 2,571 $ 2,571 $ 3,558 $ 2,442 $ 2,151 $ 2,245 $ 2,245 $ 2,245 Appropriated Fund Balance $ - $ (152) $ - $ 700 $ - $ - $ (525) $ - $ 2,000 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ 1,800 $ 2,300 $ 2,571 $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 2,600 $ 3,052 $ 2,900 $ 1,800 $ 2,300 $ 2,571 $ 3,096 $ 3,558 $ 442 $ 2,151 $ 2,245 $ 2,245 $ 2,245 DISTRICT TAX RATE $ 0.443 $ 0.520 $ 0.496 $ 0.293 $ 0.374 $ 0.374 $ 0.374 $ 0.374 $ 0.046 $ 0.221 $ 0.184 $ 0.184 $ 0.184 Assessed Values $ 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 $ 12,234,200 $ 12,234,200 $ 12,234,200 CLOVER LANE LIGHT DISTRICT (SL5) Appropriations $ 400 $ 400 $ 400 $ 300 $ 265 $ 287 $ 287 $ 336 $ 282 $ 255 $ 266 $ 266 $ 266 Appropriated Fund Balance $ - $ 92 $ 92 $ 100 $ - $ - $ (30) $ - $ 100 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ 200 $ 265 $ 287 $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 400 $ 308 $ 308 $ 200 $ 265 $ 287 $ 317 $ 336 $ 182 $ 255 $ 266 $ 266 $ 266 DISTRICT TAX RATE $ 0.292 $ 0.230 $ 0.227 $ 0.147 $ 0.195 $ 0.195 $ 0.195 $ 0.195 $ 0.106 $ 0.148 $ 0.117 $ 0.117 $ 0.117 Assessed Values $ 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 $ 2,270,000 $ 2,270,000 $ 2,270,000 TOWN OF ITHACA ADOPTED 2009 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Special District Assessment Based On A Per 51.000 of Assessed Prnnprtu Value or Numher of Liahtinn Units or Linhtinn Road Frontanp WINNERS CIRCLE LIGHT DISTRICT (SI -6) Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 818 1 I I $ 1 I I I $ 1 $ - $ (3) $ 100 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2009 2009 WINNERS CIRCLE LIGHT DISTRICT (SI -6) Appropriations $ 750 $ 1,000 $ 1,000 $ 1,000 $ 800 $ 775 $ 893 $ 893 $ 1,034 $ 818 $ 762 $ 800 $ 800 $ 800 Appropriated Fund Balance $ 150 $ - $ (3) $ 100 $ 300 $ - .$ - $ (69) $ - $ 400 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ - $ 500 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 600 $ 1,000 $ 1,012 $ 900 $ 500 $ 775 $ 893 $ 962 $ 1,034 $ 418 $ 762 $ 800 $ 800 $ 800 DISTRICT TAX RATE $ 0.391 $ 0.618 $ 0.620 $ 0.551 $ 0.306 $ 0.475 $ 0.475 $ 0.475 $ 0.474 $ 0.191 $ 0.352 $ 0.315 $ 0.315 $ 0.315 Assessed Values $ 1,535,800 $ $ 1,617,000 $ 1,633,000 0.288 $ 1,633,000 0.349 $ 1,633,000 0.349 $ 1,633,000 $ 1,880,000 $ 2,025,000 0.222 $ 2,183,000 $ 2,183,000 $ $ 2,163,000 $ 2,540,000 $ 2,540,000 $ 2,540,000 BURLEIGH DRIVE LIGHT DISTRICT (SI -7) Appropriations $ 900 $ 1,100 $ 1,300 $ 1,300 $ 1,200 $ 825 $ 825 $ 825 $ 896 $ 777 $ 873 $ 910 $ 910 $ 910 Appropriated Fund Balance $ 100 $ - $ - $ - $ 250 $ - $ - $ - $ - $ 469 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ - $ 950 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 800 $ 1,100 $ 1,300 $ 1,300 $ 950 $ 825 $ 825 $ 825 $ 896 $ 308 $ 873 $ 910 $ 910 $ 910 DISTRICT TAX RATE $ 0.209 $ 0.288 $ 0.349 $ 0.349 $ 0.255 $ 0.222 $ 0.222 $ 0.222 $ 0.241 $ 0.083 $ 0.235 $ 0.238 $ 0.238 $ 0.238 Assessed Front Property Footage 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 3,821.10 3,821.10 3,821.10 WEST HAVEN LIGHT DISTRICT (SI -8) Appropriations $ 3,200 $ 4,000 $ 4,000 $ 4,000 $ 3,200 $ 3,100 $ 3,103 $ 3,176 $ 3,176 $ 3,261 $ 2,808 $ 2,930 $ 2,930 $ 2,930 Appropriated Fund Balance $ (409) $ - $ (175) $ 400 $ 1,100 $ - $ - $ - $ - $ 1,200 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ - $ 2,100 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 3,609 $ 4,000 $ 4,145 $ 3,600 $ 2,100 $ 3,100 $ 3,103 $ 3,176 $ 3,176 $ 2,061 $ 2,808 $ 2,930 $ 2,930 $ 2,930 DISTRICT TAX RATE $ 0.362 $ 0.469 $ 0.490 $ 0.426 $ 0.248 $ 0.442 $ 0.461 $ 0.472 $ 0.472 $ 0.306 $ 0.417 $ 0.435 $ 0.435 $ 0.435 Assessed Number of Lighting Units 9,970.00 8,520.00 8,460.00 8,460.00 8,460.00 7,010.00 6,730.00 6,730.00 6,730.00 6,730.00 6,732.00 6,732.00 6,732.00 6,732.00 CODDINGTON ROAD LIGHT DISTRICT (SI -9) Appropriations $ 1,900 $ 2,100 $ 2,300 $ 2,300 $ 1,900 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 1,925 $ 1,660 $ 1,731 $ 1,731 $ 1,731 Appropriated Fund Balance $ 100 $ - $ 192 $ - $ 300 $ - $ - $ - $ - $ 1,151 $ - $ - $ - $ - Other Revenue $ - $ - $ - $ - $ 1,600 $ - $ - $ - $ - $ - $ - $ - $ - $ - DISTRICT REAL PROPERTY TAX LEVY $ 1,800 $ 2,100 $ 2,108 $ 2,300 $ 1,600 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 774 $ 1,660 $ 1,731 $ 1,731 $ 1,731 DISTRICT TAX RATE $ 0.239 $ 0.279 $ 0.280 $ 0.306 $ 0.217 $ 0.244 $ 0.254 $ 0.264 $ 0.262 $ 0.111 $ 0.238 $ 0.248 $ 0.248 $ 0.248 Assessed Number of Lighting Units 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 6,972.00 or To'� t Department of Assessment 128 East Buffalo Street Valeria Coggin Inclusion through Diversity Jay Franklin Director Assistant Director To: Town Clerks From: Jay Franklin Date: . 10/06/2008 Re: . Exemption Impact Report Please find enclosed a memo from the Executive Director of the Office of Real Property Services regarding the newly passed leg islation.regWring an exemption impact report to be annexed to the 2009 Town/County budgets.. Also enclosed is the actual Exemption Impact Report for your municipality. Mail Address: Tel: 607-274-5517 . 128 East Buffalo Street Fax: 607-274-5507 Ithaca, New York 14850 assessment@tompkins-co.org. hftp://www.tompkins-co.org/assessment/ STATE OF NEW YORK EXECUTIVE CEPMTNENT OFFICE OF REAL PROPERTY SERVICES September 4, 2008 TO: County, School and Municipal CEOs, Financial Officers, and Assessment Officers FROM: Lee Kyriacou,' Executive Director SUBJECT: New Exemption Reporting Requirement I am writing to make you aware of Chapter 258 of the Laws of 2008. This new law adds Section 495 to the Real Property Tax Law, requiring counties, cities, towns, villages and school districts to attach to their tentative/preliminary budgets an exemption -report. It is anticipated that this law will provide increased transparency to taxpayers in regard to the amount and impact of exemptions on the local tax base. While exemptions serve a valid public purpose, they also erode the tax base and shift the tax burden to other property owners within the taxing district. The extent of this impact is largely hidden from view, because no systematic reporting is done at the local level. The exemption report is required to show how much of the total assessed value on the final assessment roll used in that budgetary process is exempt from taxation. The law requires exemption reports to include: _ Every type of exemption granted by the taxing authority, and the cumulative impact of each type of exemption (in either dollar amount of assessed value or as a percentage of the total assessed value on the roll); The cumulative amount expected to be received from recipients of each type of exemption as payments in lieu of taxes or other payments for municipal services; and The cumulative impact of all exemptions granted. Notice of the report is required to be included in any notice of the preparation of the budget otherwise required by law. Also, the report is required to be posted on any bulletin board maintained by the budgeting authority for public notices. and on any website maintained by the budgeting authority. In addition to being attached to the tentative/preliminary budget, the report also will be part of the final budget. Chapter 258 was signed into law by Governor David A. Paterson on July 7, 2008 and takes effect 90 days after that date. Therefore, the first budgets to be impacted by the new law will be those prepared by most counties and towns in the autumn of 2008. For those municipalities and counties that use RPS Version 4 software for assessment administration, ORPS is currently developing a standardized report to meet the bulk of the exemption reporting requirements for those jurisdictions. More information will be made available in upcoming months. If you have questions, please contact your ORPS Regional Office: Albany - (518) 486-4403 Batavia - (585) 343-4363 Hauppauge - (631) 952-3650 Newburgh - (845) 567-2648 Ray Brook - (518) 891-1780 Syracuse - (315) 471-2347 NYS - Real Property System Assessor's Report - 2008 - Prior Year File RPS221/VO4/L001 County of Tompkins S495 Exemption Impact Report Date/Time - 10/6/2008 08:15:50 Town of Ithaca - 5030 Town Summary Total Assessed Value 2,251,172,635 Uniform Percentage 100.00 Equalized Total Assessed Value 2,251,172,635 a Exemption Exemption Statutory Number of Total Equalized Value Percent of Value Code Name Authority Exemptions of Exemptions Exempted 12100 NYS - GENERALLY RPTL 404(1) 74 94,069,500 4.18 13100 CO - GENERALLY RPTL 406(1) 1 3,300,000 0.15 13350 CITY - GENERALLY RPTL 406(1) 1 4,000 0.00 13450 CITY O/S LIMITS -AVIATION RPTL 406(7) 8 6,707,200 0.30 13500 TOWN - GENERALLY RPTL 406(1) 59 5,438,900 0.24 13650 VG - GENERALLY RPTL 406(1) 11 7,990,400 0.35 13800 SCHOOL DISTRICT RPTL 408 9 32,871,000 1.46 13850 BOCES RPTL 408 1 20,000,000 0.89 13890 PUBLIC AUTHORITY - LOCAL RPTL 412 1 1,284,000 0.06 14100 USA - GENERALLY RPTL 400(1) 1 5,000,000 0.22 18020 MUNICIPAL INDUSTRIAL DEV AGENC RPTL 412-a 6 34,756,000 1.54 21600 RES OF CLERGY - RELIG CORP OWN RPTL 462 1 165,000 0.01 25110 NONPROF CORP - RELIG(CONST PRO RPTL 420-a 12 13,522,000 0.60 25120 NONPROF CORP - EDUCL(CONST PRO RPTL 420-a 121 709,429,100 31.51 25130 NONPROF CORP - CHAR (CONST PRO RPTL 420-a 1 122,000 0.01 25210 NONPROF CORP - HOSPITAL RPTL 420-a 1 49,500,000 2.20 25230 NONPROF CORP - MORAUMENTAL IM RPTL 420-a 2 462,400 0.02 25300 NONPROF CORP - SPECIFIED USES RPTL 420-b 5 1,540,000 0.07 26300 INTERDENOMINATIONAL CENTER RPTL 430 1 210,000 0.01 27350 PRIVATELY OWNED CEMETERY LAND RPTL 446 12 2,160,000 0.10 41101 VETS EX BASED ON ELIGIBLE FUND RPTL 458(1) 38 106,750 0.00 41123 ALT VET EX -WAR PERIOD -NON -COMB RPTL 458-a 126 1,503,180. 0.07 41133 ALT VET EX -WAR PERIOD -COMBAT RPTL 458-a 147 2,901,250 0.13 41143 ALT VET EX -WAR PERIOD-DISABILI RPTL 458-a 22 577,000 0.03 41300 PARAPLEGIC VETS RPTL 458(3) 1 370,000 0.02 41400 CLERGY RPTL 460 5 7,500 0.00 41700 AGRICULTURAL BUILDING RPTL 483 7 346,900 0.02 Page 13 of 20 NYS - Real Property System Assessor's Report - 2008 - Prior Year File RPS221N041L001 County of Tompkins S495 Exemption Impact Report Date/Time -10/612008 08:15:50 Town of Ithaca - 5030 Town Summary Total Assessed Value 2,251,172,635 Uniform Percentage 100.00 Equalized Total Assessed Value 2,251,172,635 Exemption Exemption Statutory Number of Total Equalized Value Percent of Value Code Name Authority Exemptions of Exemptions Exempted 41720 AGRICULTURAL DISTRICT AG-MKTS L 305 31 1,945,645 0.09 41800 PERSONS AGE 65 OR OVER RPTL 467 301 8,253,525 0.37 41801 PERSONS AGE 65 OR OVER RPTL 467 1 67,500 0.00 41803 PERSONS AGE 65 OR OVER RPTL 467 43 1,527,424 0.07 41930 DISABILITIES AND LIMITED INCOM RPTL 459-c 16 484,400 0.02 41931 DISABILITIES AND LIMITED INCOM RPTL 459-c 1 92,500 - 0.00 41933 DISABILITIES AND LIMITED INCOM RPTL 459-c 1 38,000 0.00 41980 LOW OR MODERATE INCOME HOUSING RPTL 421-e 1 3,600,000 0.16 42120 TEMPORARY GREENHOUSES RPTL 483-c 1 25,000 0.00 47613 BUSINESS INVESTMENT PROPERTY P RPTL 485-b 2 438,100 0.02 50000 4 157,700 0.01 Total Exemptions Exclusive of System Exemptions: 1,072 1,010,816,174 44.90 Total System Exemptions: 4 157,700 0.01 Totals: 1,076 1,010,973,874 44.91 Values have been equalized using the Uniform Percentage of Value. The Exempt amounts do not take into consideration, payments in lieu of taxes or other payments for municipal services. Amount, if any, attributable to payments in lieu of taxes: Page 14 of 20 I PTS IMPACTREPORTS Chapter 258 of the Laws of 2008 new law requires local governments to prepare tax exemption impact reports as a part of the budget process. The intent of this law is to "improve transparency and accountability by assuring that the public has access to informa- tion about the extent and impact of property tax exemptions in their communities." As applied to towns, the law requires that the report be prepared by the budget officer and annexed to the tentative and preliminary budgets. The report is to be on a form prepared by the Office of Real Property Services, and must show how much of the total assessed value on the final assessment roll for that budget is exempt from taxation. It must also list every type of exemption granted, by statutory authority, and show: the cumulative impact of each type of exemption expressed either as a dollar amount of assessed value or as a percentage of the total assessed value on the roll; the cumulativeam yments for mu- ount expected to be received from recipients of each type of exemption as payments in lieu of taxes or other pa nicipal services; and the cumulative impact of all exemptions granted. Exemptions that result in an impact of less than one percent may be aggregated as a single entry. The names of any individual receiving any tax exemption must not be included in the report. Notice of the report must be included in any notice otherwise required by law as part of the budget preparation pro- cess. The report shall be posted on the bulletin board maintained by the town, as well as the town's website (if applicable), and shall become part of the final budget. meal time each day to allow an employee to express breast milk for her nursing child for up to three years following child birth. The employer shall make reason- able efforts to provide a room or other location, in close proximity to the work area, where an employee can express milk in privacy. No employer shall discrimi- nate in any way against an employee who chooses to express breast milk in the workplace. This law is applicable to all public and private employ- ers in New York State, regardless of the size or nature of their business. Employers are required to provide written notification of the provisions of Labor Law Section 206-c to employees who are returning to work after the birth of a child. An employee wishing to avail herself of this benefit is required to give her employer advance notice, preferably prior to the employee's return to work following the birth of her child, to allow the employer an opportunity to establish a location and to schedule leave time among mul- tiple employees, if needed. The Commissioner announced that "reasonable unpaid break time" is "sufficient time to allow the employee to ex- press breast milk," and shall generally be no less than twenty (20) minutes, and generally no more than thirty (30) minutes depending on the proximity of the designated loca- tion for expressing breast milk. In most situations, employ- ers are required to provide unpaid break time for the ex- pressing of breast milk at least once every three (3) hours if requested by the employee. At the employee's option, the employer must allow her to work before or after her normal shift (during the employer's normal work hours) to make up for the unpaid break time. Employers are required to make reasonable efforts to provide a private room or location for the purpose of ex- pressing breast milk. The designated room or location must be within walking distance of the employee's work space, and cannot be a restroom or toilet stall. The room must at least contain a chair and a desk, table or other flat surface. Access to clean water and refrigeration are encouraged but not required. According to the Commissioner's Guidelines, "reasonable efforts" require that a room or other location must be provided for the use of employees expressing breast milk, unless it is significantly impracticable, inconve- nient, or expensive for the employer to do so. Relevant fac- tors that will be used in determining whether it is "signifi- cantly impracticable, inconvenient, or expensive" for the employer include (but are not limited to): the nature of the work; the size and physical layout of the business; the type of facility where the business is housed; the size of the workforce; the general hours of operation; and the rela- tive cost of providing such a room or other location. Employers located in shared work areas (i.e., office buildings, malls, etc.) may cooperate with each other and establish a centrally -located designated lactation room for all employees. While the Commissioner's Guidelines address many of the issues raised by these two new Labor Law provisions, the law with respect to both blood donation leave and the rights of nursing mothers is in a formative, dynamic state. As a result, employers will have to make critical judgments, and should proceed cautiously when dealing with employ- ees' requests under either of these new provisions, and, if in doubt, seek further legal guidance. 44 Talk of the Towns -29- Julv/Aumlo maq FrryeAssociatlon of Towns To: Herbert J_Engman (16072735854) 12:08 09105108GMT-04 Pg 02-01 Memorandum STATE YORK ReCVTMDWAR VII}AHTI[IItlT OFFICE OF REAL PROPERTY SERVICES September 4, 2008 TO: County, School and Municipal CEOs, Financial Officers, and Assessment Officers FROM: Lee Kyriacou, Executive Director SUBJECT: New Exemption Reporting Requirement I am writing to make you aware of Chapter 258 of the Laws of 2008. This new law adds Section 495 to the Real Property- Tax Law, requiring counties, cities; towns, villages and school districts to attach to .their! tentative/preliminary budgets an exemption report. It is anticipated that this law will provide increased transparency to taxpayers in regard to the amount and impact of exemptions on the local tax base. While exemptions serve a valid public purpose, they also erode the tax base and shift the tax burden to other property owners within the taxing district. The extent of this impact is largely hidden from view, because no systematic reporting is done at the local level. The exemption report is required to show how much of the total assessed value on the final assessment roll used in that budgetary process is exempt from taxation. The law requires exemption reports to include: • Every type of exemption granted by the taxing authority, and the cumulative impact of each type of exemption (in either dollar amount of assessed value or as a percentage of the total assessed value on the roll); i The cumulative amount expected to be received from recipients of each type of exemption as payments in lieu of taxes or other payments for municipal services; and • The cumulative impact of all exemptions granted. Notice of the report is required to be included in any notice of the preparation of the budget otherwise required by law. Also, the report is required to be posted on any bulletin board maintained by the budgeting authority for public notices and on any website maintained by the budgeting authority. In addition to being attached to the tentative/preliminary budget, the report also will be part of the final budget. Chapter 258 was signed into lave by Governor David A. Paterson on July 7, 2008 and takes effect 90 days after that date. Therefore, the first budgets to be impacted by the new law will be those prepared by most counties and towns in the autumn of 2008. For those municipalities and counties that use RPS Version 4 software for assessment administration, ORPS is currently developing a standardized report to meet the bulk of the exemption reporting requirements for those jurisdictions. More information will be made available in upcoming months. FwAssocifation of Towns To:Herbert J Engman (16072735854) 12:08 09105108GMT-04 Pg 03-01 If you have questions, please contact your ORPS Regional Office: Albany - (518) 486-4403 Batavia - (585) 343-4363 Hauppauge - (631) 952-3650 Newburgh - (845) 567-2648 Ray Brook - (518) 891-1780 Syracuse - (315) 471-2347 I' � I11� i� 11, 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. I TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2009 (ADOPTED NOVEMBER 6, 2008) SCHEDULE 1-A APPROPRIATIONS GENERAL GOVERNMENT SUPPORT TOWN BOARD PERSONAL SERVICES A1010.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1010.400 CONTRACTUAL A1010.410 CONFERENCES & MILEAGE TOTAL CONTRACTUAL EXPENSE TOTAL TOWN BOARD JUSTICES PERSONAL SERVICES A1110.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1110.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1110.400 CONTRACTUAL A1110.405 LAWBOOKS A1110.408 POSTAGE A1110.410 CONFERENCES & MILEAGE A1110.415 TELEPHONE A1110.420 DUES & PUBLICATIONS A1110.482 NYS FEES, FINES & COLLECTIONS A1110.489 COURT SECURITY OFFICER TOTAL CONTRACTUAL EXPENSE TOTAL JUSTICES SUPERVISOR PERSONAL SERVICES A1220.100 SUPERVISOR A1220.103 ADMINISTRATOR FUNCTION TWN SUPERVISOR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1220.400 CONTRACTUAL A1220.410 CONFERENCES & MILEAGE A-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 48,934.56 50,100.00 52,300.00 52,300.00 48,934.56 50,100.00 52,300.00 52,300.00 90.72 200.00 200.00 200.00 2,712.67 3,000.00 3,500.00 3,500.00 2,803.39 3,200.00 3,700.00 3,700.00 51,737.95 53,300.00 56,000.00 56,000.00 117,478.92 122,900.00 128,500.00 128,500.00 117.478.92 122.900.00 128.500.00 128.500.00 1,128.00 1,236.00 3,135.00 3,135.00 1,128.00 1,236.00 3,135.00 3,135.00 1,526.69 1,854.00 2,300.00 2,300.00 525.60 720.00 720.00 720.00 1,583.82 1,900.00 2,000.00 2,000.00 1,283.42 1,000.00 1,250.00 1,250.00 1,427.90 1,550.00 1,560.00 1,560.00 323.50 250.00 250.00 250.00 183,861.50 230,000.00 220,000.00 220,000.00 6,450.00 8,000.00 8,800.00 8,800.00 196,982.43 245,274.00 236,880.00 236,880.00 315,589.35 369,410.00 368,515.00 368,515.00 17,660.40 18,390.00 19,300.00 19,300.00 26,490.54 27,590.00 28,900.00 28,900.00 44,150.94 45,980.00 48,200.00 48,200.00 0.00 0.00 0.00 0.00 908.68 850.00 1,500.00 1,500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 A1220.415 TELEPHONE 414.40 460.00 460.00 460.00 A1220.420 DUES & PUBLICATIONS 0.00 20.00 20.00 20.00 TOTAL CONTRACTUAL EXPENSE 1,323.08 1,330.00 1,980.00 1,980.00 TOTAL SUPERVISOR 45,474.02 47,310.00 50,180.00 50,180.00 ACCOUNTING/BOOKKEEPING PERSONAL SERVICES A1316.100 REGULAR 45,584.48 45,600.00 47,700.00 47,700.00 TOTAL PERSONAL SERVICES 45,584.48 45,600.00 47,700.00 47,700.00 CONTRACTUAL EXPENSE A1316.400 CONTRACTUAL 507.43 350.00 500.00 500.00 A1316.408 POSTAGE 699.37 325.00 700.00 700.00 A1316.410 CONFERENCES & MILEAGE 0.00 100.00 100.00 100.00 A1330.410 TOTAL CONTRACTUAL EXPENSE 1,206.80 775.00 1,300.00 1,300.00 TOTAL ACCOUNTING/BOOKKEEPING 46,791.28 46,375.00 49,000.00 49,000.00 INDEPENDENT AUDITORS CONTRACTUAL EXPENSE A1320.400 SCIRABBA WALKER & CO.,LLP 7,513.84 9,300.00 9,300.00 9,300.00 TOTAL CONTRACTUAL EXPENSE 7,513.84 9,300.00 9,300.00 9,300.00 TOTAL INDEPENDENT AUDITORS 7,513.84 9,300.00 9,300.00 9,300.00 TAX COLLECTION PERSONAL SERVICES A1330.100 REGULAR 7,722.38 8,200.00 8,600.00 8,600.00 TOTAL PERSONAL SERVICES 7,722.38 8,200.00 8,600.00 8,600.00 CONTRACTUAL EXPENSE A1330.400 CONTRACTUAL 286.39 155.00 300.00 300.00 A1330.401 PRINTING TAX BILLS 535.83 1,300.00 1,400.00 1,400.00 A1330.408 POSTAGE 2,739.94 5,000.00 5,000.00 5,000.00 A1330.410 CONFERENCES & MILEAGE 0.00 700.00 800.00 800.00 A1330.420 DUES & PUBLICATIONS 25.00 25.00 25.00 25.00 TOTAL CONTRACTUAL EXPENSE 3,587.16 7,180.00 7,525.00 7,525.00 TOTAL TAX COLLECTION 11,309.54 15,380.00 16,125.00 16,125.00 BUDGET PERSONAL SERVICES A1340.100 REGULAR 67,115.37 70,300.00 79,700.00 79,700.00 TOTAL PERSONAL SERVICES 67,115.37 70,300.00 79,700.00 79,700.00 CONTRACTUAL EXPENSE A1340.400 CONTRACTUAL 82.07 200.00 200.00 200.00 A1340.410 CONFERENCES & MILEAGE 101.71 300.00 300.00 300.00 A1340.420 PUBLICATIONS/DUES 628.90 500.00 700.00 700.00 TOTAL CONTRACTUAL EXPENSE 812.68 1,000.00 1,200.00 1,200.00 A-2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 TOTAL BUDGET TOWN CLERK PERSONAL SERVICES A1410.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1410.400 CONTRACTUAL A1410.403 RECORDING & FILING FEES A1410.408 POSTAGE A1410.409 LEGAL ADS A1410.410 CONFERENCES & MILEAGE A1410.420 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 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 67 928.05 71,300.00 80,900.00 80,900.00 117 868.98 118,400.00 135,700.00 135,700.00 117 868.98 118,400.00 135,700.00 135,700.00 632.22 1,500.00 1,500.00 1,500.00 403.20 1,500.00 4,000.00 4,000.00 962.69 2,500.00 1,000.00 1,000.00 2,228.55 2,000.00 2,500.00 2,500.00 688.91 2,500.00 3,500.00 3,500.00 130.00 200.00 200.00 200.00 5,045.57 10,200.00 12,700.00 12,700.00 122 914.55 128,600.00 148,400.00 148,400.00 32,014.05 46,500.00 51,200.00 51,200.00 32,014.05 46,500.00 51,200.00 51,200.00 32,014.05 46,500.00 51,200.00 51,200.00 106,365.42 118,500.00 127,500.00 127,500.00 106,365.42 118,500.00 127,500.00 127,500.00 CONTRACTUAL EXPENSE A1430.400 CONTRACTUAL 201.46 600.00 600.00 600.00 A1430.401 LABOR CONSULTANT 0.00 0.00 10,000.00 10,000.00 A1430.408 POSTAGE 510.58 850.00 850.00 850.00 A1430.409 BOLTON POINT 20.03 0.00 100.00 100.00 A1430.410 CONFERENCES & MILEAGE 3,301.58 3,000.00 3,000.00 3,000.00 A1430.415 TELEPHONE 329.34 0.00 300.00 300.00 A1430.420 DUES & PUBLICATIONS 729.00 900.00 1,000.00 1,000.00 A1430.421 EMPLOYEE EDUCATION & TRAINING 2,279.00 2,500.00 3,000.00 3,000.00 A1430.422 EMPLOYEE MEDIATION SERVICES 106.88 500.00 500.00 500.00 A1430.423 EMPLOYMENT ADS 1,551.32 2,000.00 3,000.00 3,000.00 A1430.424 EMPLOYEE ASSISTANCE PROGRAM 1,485.12 1,200.00 1,500.00 1,500.00 A1430.425 HEALTH & WELLNESS 7.98 100.00 100.00 100.00 A1430.429 MANAGEMENT PROGRAMS 3,553.77 3,000.00 3,000.00 3,000.00 A1430.430 PAYROLL SUPPLIES 427.02 600.00 600.00 600.00 TOTAL CONTRACTUAL EXPENSE 14,503.08 15,250.00 27,550.00 27,550.00 TOTAL HUMAN RESOURCES 120,868.50 133,750.00 155,050.00 155,050.00 ENGINEER A-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 A1440.415 TELEPHONE A1440.420 DUES & PUBLICATIONS A1440.440 PERSONAL PROTECTIVE EQUIPMENT A1440.450 GASOLINE A1440.452 CAPITAL PROJECT COSTS TOTAL CONTRACTUAL EXPENSE TOTAL ENGINEER LECTION MACHINE CUSTODIANS CONTRACTUAL EXPENSE A1450.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL ELECTION MACHINE CUSTODIANS RECORDS MANAGEMENT PERSONAL SERVICES A1460.100 REGULAR A1460.110 GRANT PERSONNEL TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1460.400 CONTRACTUAL A1460.410 CONFERENCES & MILEAGE A1460.425 LAW PUBLICATIONS & LIBRARY A1460.444 PURCHASED SERVICES A1460.445 RECORD STORAGE SUPPLIES & MATERIALS A1460.447 CODIFICATION UPDATING & MAINTENANCE A1460.448 NEXIS ELECTRONIC & PAPER SUPPORT TOTAL CONTRACTUAL EXPENSE TOTAL RECORDS MANAGEMENT BUILDINGS & GROUNDS PERSONAL SERVICES A-4 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 188,906.08 194,600.00 204,200.00 204,200.00 1,859.75 4,300.00 4,500.00 4,500.00 190,765.83 198,900.00 208,700.00 208,700.00 18,642.48 20,000.00 25,000.00 25,000.00 18.642.48 20.000.00 25.000.00 25.000.00 1,609.43 2,000.00 2,500.00 2,500.00 302.91 1,000.00 1,500.00 1,500.00 1,436.85 3,500.00 4,600.00 4,600.00 332.54 200.00 250.00 250.00 1,896.57 3,000.00 3,300.00 3,300.00 208.85 0.00 600.00 600.00 41.95 750.00 1,630.00 1,630.00 153.55 200.00 150.00 150.00 1,442.50 4,200.00 5,500.00 5,500.00 3,980.00 0.00 0.00 0.00 11.405.15 14.850.00 20.030.00 20.030.00 13,228.25 0.00 4,700.00 4,700.00 13,228.25 0.00 4,700.00 4,700.00 13,228.25 0.00 4,700.00 4,700.00 53,880.55 54,300.00 0.00 0.00 4,586.25 0.00 0.00 0.00 58.466.80 54.300.00 0.00 0.00 1,411.18 1,500.00 1,500.00 1,500.00 0.00 500.00 500.00 500.00 0.00 1,000.00 1,000.00 1,000.00 0.00 250.00 250.00 250.00 588.98 3,000.00 3,000.00 3,000.00 6,654.92 6,000.00 7,500.00 7,500.00 1_,009.93 0.00 0.00 0.00 9.665.01 12.250.00 13.750.00 13.750.00 68,131.81 66,550.00 13,750.00 13,750.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 TOTAL CENTRAL COMM SYSTEMS CENTRAL STOREROOM CONTRACTUAL EXPENSE A1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL STOREROOM CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE A1670.402 COPIER PAPER A1670.403 COPIER SUPPLIES A1670.407 POSTAGE METER LEASE PURCHASE A1670.412 NEWSLETTER TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 20,395.40 27,200.00 13,900.00 13,900.00 1,791.47 4,312.00 2,260.00 2,260.00 4,146.97 3,000.00 3,500.00 3,500.00 26,333.84 34,512.00 19,660.00 19,660.00 1,064.40 1,100.00 1,100.00 1,100.00 1,017.94 500.00 500.00 500.00 313.00 500.00 500.00 500.00 2,395.34 2,100.00 2,100.00 2,100.00 1,825.74 3,500.00 4,000.00 4,000.00 1,510.47 1,600.00 1,700.00 1,700.00 835.78 1,000.00 1,200.00 1,200.00 2,878.08 2,700.00 3,000.00 3,000.00 30,330.37 32,000.00 35,000.00 35,000.00 5,781.83 3,000.00 3,750.00 3,750.00 22,260.59 25,000.00 27,000.00 27,000.00 4,492.94 5,000.00 5,000.00 5,000.00 2,410.38 2,700.00 2,900.00 2,900.00 345.15 0.00 0.00 0.00 2,660.38 2,800.00 3,400.00 3,400.00 57.00 100.00 350.00 350.00 75,388.71 79,400.00 87,300.00 87,300.00 104.117.89 116,012.00 109,060.00 109,060.00 3,451.79 720.00 1,500.00 1,500.00 3,451.79 720.00 1,500.00 1,500.00 3,451.79 720.00 1,500.00 1,500.00 1,821.52 2,600.00 2,900.00 2,900.00 1,821.52 2,600.00 2,900.00 2,900.00 1,821.52 2,600.00 2,900.00 2,900.00 510.27 670.00 800.00 800.00 312.80 520.00 800.00 800.00 828.00 850.00 850.00 850.00 5,549.31 5,800.00 6,400.00 6,400.00 7,200.38 7,840.00 8,850.00 8,850.00 TOTAL CENTRAL PRINT & MAIL 7,200.38 7,840.00 8,850.00 8,850.00 A-5 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 INFORMATION TECHNOLOGY PERSONAL SERVICES A1680.100 PERSONAL SERVIC TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1680.200 HARDWARE A1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1680.400 CONTRACTUAL A1680.401 MAINTENANCE & REPAIRS A1680.402 XEROX COPIER WC5675 A1680.403 XEROX COPIER WCM2O A1680.404 XEROX LARGE DOCUMENT COPIER A1680.405 XEROX COPIER WC7328 A1680.406 XEROX PHASER MAINTENANCE A1680.421 EMPLOYEE EDUCATION & TRAINING A1680.461 TOOLS & SUPPLIES A1680.481 WEB SUPPORT & DESIGN A1680.482 HIGHWAY HELPER A1680.483 TIME WARNER CABLE RR A1680.491 SOFTWARE A1680.492 BENTLEY MICROSTATION/CEDRA A1680.493 SDG SOFTWARE A1680.494 WLB ANNUAL SUPPORT A1680.495 NETWORK SUPPORT A1680.496 TIME WARNER CABLE RR A1680.497 SHERPA REMOTE SECURITY A1680.498 SUPPORT JUSTICE COURT A1680.499 SUPPORT HUMAN RESOUCES TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS A1910.400 LIABILITY INSURANCE A1920.400 DUES - NYS ASSOC. OF TOWNS A1920.401 TAXES/ASSESSMENTS ON TOWN REAL PROPERTY A1920.403 DUES - TOMPKINS CTY AREA DEVELOPMENT A1990.400 CONTINGENT ACCOUNT TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY POLICE CROSSING GUARDS A-6 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 0.00 0.00 57,100.00 57,100.00 0.00 0.00 57,100.00 57,100.00 8,963.48 2,440.00 15,750.00 15,750.00 904.33 2,440.00 3,500.00 3,500.00 9.867.81 4.880.00 19.250.00 19.250.00 2,124.78 432.00 2,000.00 2,000.00 323.00 640.00 750.00 750.00 2,319.68 2,250.00 1,815.00 1,815.00 1,340.87 1,200.00 1,460.00 1,460.00 956.91 510.00 510.00 510.00 1,256.49 1,500.00 1,750.00 1,750.00 877.32 700.00 1,550.00 1,550.00 139.00 600.00 600.00 600.00 593.13 220.00 600.00 600.00 1,464.85 2,200.00 2,500.00 2,500.00 749.00 700.00 700.00 700.00 4,982.50 2,500.00 2,500.00 2,500.00 1,141.07 3,088.00 5,400.00 5,400.00 3,555.00 1,207.00 3,310.00 3,310.00 1,100.00 550.00 800.00 800.00 1,350.00 1,900.00 1,900.00 1,900.00 1,059.25 992.00 1,278.00 1,278.00 1,075.00 6,150.00 6,150.00 6,150.00 4,800.00 3,000.00 3,000.00 3,000.00 650.00 640.00 640.00 640.00 722.00 725.00 725.00 725.00 32,579.85 31,704.00 39,938.00 39,938.00 42,447.66 36,584.00 116,288.00 116,288.00 73,455.41 91,000.00 89,000.00 89,000.00 1,500.00 1,500.00 1,500.00 1,500.00 7,416.93 7,000.00 7,700.00 7,700.00 0.00 0.00 1,000.00 1,000.00 0.00 8,372.00 10,000.00 10,000.00 82,372.34 107,872.00 109,200.00 109,200.00 1,365,726.23 1,493,153.00 1,604,648.00 1,604,648.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 A3310.407 ROAD SIGNS TOTAL CONTRACTUAL EXPENSE 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 A3520.402 DOG ENUMERATION 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 A-7 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 13,751.15 18,800.00 18,900.00 18,900.00 13,751.15 18,800.00 18,900.00 18,900.00 0.00 100.00 100.00 100.00 0.00 100.00 100.00 100.00 13,751.15 18,900.00 19,000.00 19,000.00 387.95 412.00 412.00 412.00 3,771.50 5.000.00 5,500.00 5,500.00 4,159.45 5,412.00 5,912.00 5,912.00 0.00 70,000.00 0.00 0.00 0.00 70,000.00 0.00 0.00 4,159.45 75,412.00 5,912.00 5,912.00 20,700.00 31,050.00 50,000.00 50,000.00 20,700.00 31,050.00 50,000.00 50,000.00 20,700.00 31,050.00 50,000.00 50,000.00 0.00 0.00 500.00 500.00 0.00 0.00 500.00 500.00 0.00 0.00 500.00 500.00 38,610.60 125,362.00 75,412.00 75,412.00 126,716.64 136,100.00 144,200.00 144,200.00 0.00 200.00 200.00 200.00 126,716.64 136,300.00 144,400.00 144,400.00 0.00 1,000.00 1,000.00 1,000.00 0.00 1,000.00 1,000.00 1,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 CONTRACTUAL EXPENSE A5132.402 COPIER PAPER A5132.403 COPIER SUPPLIES A5132.404 GENERAL OFFICE SUPPLIES A5132.406 XEROX COPIER DC232 A5132.408 POSTAGE A5132.410 GARAGE UTILITIES A5132.412 CLEANING SERVICE A5132.415 TELEPHONE A5132.416 GARAGE MAINTENANCE TOTAL CONTRACTUAL EXPENSE TOTAL HIGHWAY GARAGE STREET LIGHTING CONTRACTUAL EXPENSE A5182.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING BUS OPERATIONS CONTRACTUAL EXPENSE A5630.413 BUS OPERATIONS TCAT TOTAL CONTRACTUAL EXPENSE TOTAL BUS OPERATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 772.65 2,000.00 1,000.00 1,000.00 392.22 425.00 425.00 425.00 367.90 300.00 300.00 300.00 703.90 1,000.00 1,000.00 1,000.00 271.45 500.00 500.00 500.00 2,508.12 4,225.00 3,225.00 3,225.00 129 224.76 141,525.00 148,625.00 148,625.00 39,179.71 30,300.00 46,200.00 46,200.00 6,459.39 8,624.00 6,780.00 6,780.00 864.63 1,000.00 1,000.00 1,000.00 46 503.73 39,924.00 53,980.00 53,980.00 2,773.67 8,000.00 8,000.00 8,000.00 2,773.67 8,000.00 8,000.00 8,000.00 150.00 175.00 175.00 175.00 300.00 300.00 300.00 300.00 296.63 300.00 300.00 300.00 3,053.75 3,200.00 3,200.00 3,200.00 273.11 225.00 275.00 275.00 27,962.78 36,000.00 37,000.00 37,000.00 840.00 0.00 0.00 0.00 5,047.87 5,200.00 5,200.00 5,200.00 16 759.97 15,000.00 16,000.00 16,000.00 54,684.11 60,400.00 62,450.00 62,450.00 103,961.51 108,324.00 124,430.00 124,430.00 29,007.31 35,000.00 38,500.00 38,500.00 29,007.31 35,000.00 38,500.00 38,500.00 29,007.31 35,000.00 38,500.00 38,500.00 0.00 0.00 50,000.00 50,000.00 0.00 0.00 50,000.00 50,000.00 0.00 0.00 50,000.00 50,000.00 TOTAL TRANSPORTATION 262,193.58 284,849.00 361,555.00 361,555.00 A-8 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 38,663.47 39,600.00 41,300.00 41,300.00 11,836.86 0.00 0.00 0.00 7.778.54 0.00 0.00 0.00 58,278.87 39,600.00 41,300.00 41,300.00 2,031.46 0.00 0.00 0.00 0.00 100.00 200.00 200.00 320.10 100.00 400.00 400.00 561.50 5,000.00 6,000.00 6,000.00 2,913.06 5,200.00 6,600.00 6,600.00 61,191.93 44,800.00 47,900.00 47,900.00 63,226.79 72,400.00 75,700.00 75,700.00 175,693.60 191,000.00 199,000.00 199,000.00 10,882.26 9,000.00 9,000.00 9,000.00 249,802.65 272,400.00 283,700.00 283,700.00 40,400.00 48,600.00 56,000.00 56,000.00 40,400.00 48,600.00 56,000.00 56,000.00 CONTRACTUAL EXPENSE A7110.401 CODDINGTON RD COMMUNITY CTR CONTRACT 6,800.00 6,800.00 6,800.00 6,800.00 A7110.402 MAINTENANCE 29,585.12 27,000.00 20,000.00 20,000.00 A7110.403 CONSTRUCTION 0.00 15,000.00 15,000.00 15,000.00 A7110.404 PLANTINGS & LANDSCAPING 7,700.85 2,100.00 3,200.00 3,200.00 A7110.405 VEHICLE MAINTENANCE 15,117.61 15,500.00 17,000.00 17,000.00 A7110.406 TUTELO PARK/VALENTINO FIELD 0.00 0.00 10,000.00 10,000.00 A7110.410 CONFERENCES & MILEAGE 183.22 500.00 500.00 500.00 A7110.415 TELEPHONE 1,035.34 1,100.00 1,100.00 1,100.00 A7110.416 UTILITIES 356.22 700.00 500.00 500.00 A7110.420 DUES & PUBLICATIONS 35.00 35.00 35.00 35.00 A7110.440 PERSONAL PROTECTIVE EQUIPMENT 2,103.48 2,150.00 2,600.00 2,600.00 A7110.450 GASOLINE 20,327.52 15,450.00 30,000.00 30,000.00 A7110.461 TOOLS & SUPPLIES 2,407.54 3,000.00 3,500.00 3,500.00 A7110.490 PARKS & OPEN SPACE PROGRAM 0.00 50,000.00 50,000.00 50,000.00 TOTAL CONTRACTUAL EXPENSE 85,651.90 139,335.00 160,235.00 160,235.00 A7110.501 PLAY STRUCTURES 19,014.76 30,000.00 30,000.00 30,000.00 A7110.509 HANSHAW ROAD WALKWAY 0.00 70,316.00 0.00 0.00 A7110.512 WOOLF LANE PARK 681.00 0.00 0.00 0.00 A7110.513 TUTELO PARK 0.00 0.00 0.00 0.00 A7110.525 HALLBERG PARK & CHASE RD TRAIL 0.00 10,000.00 0.00 0.00 FQ] TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/08 2007 2008 2009 2009 A7110.526 GATEWAY TRAIL 0.00 0.00 0.00 0.00 A7110.527 SAPONI MEADOWS PARK 0.00 0.00 0.00 0.00 TOTAL 19,695.76 110,316.00 30,000.00 30,000.00 TOTAL TOWN PARKS 395,550.31 570,651.00 529,935.00 529,935.00 YOUTH & SENIOR PROJECTS CONTRACTUAL EXPENSE CONTRACTUAL EXPENSE A7550.400 CONTRACTUAL 2,233.76 A7320.401 CASS PARK FACILITY 100,192.00 100,192.00 108,000.00 108,000.00 A7320.403 WORKFORCE NY 3,520.39 3,220.00 1,471.00 1,471.00 A7320.404 CODDINGTON RD CC SUMMER CAMPS 11,600.00 11,600.00 11,600.00 11,600.00 A7320.405 COOPERATIVE EXTENSION 22,409.00 22,903.00 23,318.00 23,318.00 A7320.406 LEARNG WEB / YOUTH WORKS 58,762.00 60,550.00 63,810.00 63,810.00 A7320.409 TOWN YOUTH EMPLOYMENT INITATIVE 0.00 20,556.00 21,184.00 21,184.00 A7320.416 REC PARTNERSHIP COUNTY 54,262.00 55,890.00 57,786.00 57,786.00 TOTAL CONTRACTUAL EXPENSE 250,745.39 274,911.00 287,169.00 287,169.00 TOTAL YOUTH & SENIOR PROJECTS 250,745.39 274,911.00 287,169.00 287,169.00 TOMPKINS COUNTY PUBLIC LIBRARY CONTRACTUAL EXPENSE A7410.456 TOMPKINS COUNTY PUBLIC LIBRARY 0.00 0.00 20,000.00 20,000.00 TOTAL CONTRACTUAL EXPENSE 0.00 0.00 20.000.00 20.000.00 TOTAL TOMPKINS COUNTY PUBLIC LIBRARY 0.00 0.00 20,000.00 20,000.00 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 0.00 2,000.00 2,000.00 2,000.00 TOTAL CONTRACTUAL EXPENSE 0.00 2,500.00 2,500.00 2,500.00 TOTAL HISTORIAN 1,000.00 3,500.00 3,500.00 3,500.00 CELEBRATIONS CONTRACTUAL EXPENSE A7550.400 CONTRACTUAL 2,233.76 1,700.00 2,500.00 2,500.00 A7550.405 GREETINGS & MEMORIALS 756.75 500.00 500.00 500.00 TOTAL CONTRACTUAL EXPENSE 2.990.51 2,200.00 3,000.00 3,000.00 TOTAL CELEBRATIONS 2,990.51 2,200.00 3,000.00 3,000.00 LAND ACQUISITION CONTRACTUAL EXPENSE A7710.495 FINGERLAKES LAND TRUST 20,000.00 0.00 0.00 0.00 TOTAL CONTRACTUAL EXPENSE 20,000.00 0.00 0.00 0.00 TOTAL LAND ACQUISITION 20.000.00 0 A-10 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/06/08 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 EQUIPMENT/CAPITAL OUTLAY A8540.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A8540.400 CONTRACTUAL A8540.450 GAS & DIESEL FUEL A8540.485 NE STORMWATER CONSULTANT A8540.486 COUNTY LIDAR DATA SYSTEM TOTAL CONTRACTUAL EXPENSE TOTAL DRAINAGE & STORMWATER MANAGEMENT COMMUNITY SERVICES CONTRACTUAL EXPENSE A8989.401 GADABOUT A8989.403 LIFE LONG A8989.404 HUMAN SERVICES COALITION A8989.408 CAYUGA LAKE WATERSHED MGMT PLAN TOTAL CONTRACTUAL EXPENSE TOTAL COMMUNITY SERVICES TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS A9010.800 NYS RETIREMENT A9030.800 SOCIAL SECURITY A9040.800 WORKERS COMPENSATION A9045.800 LIFE INSURANCE A9050.800 UNEMPLOYMENT INSURANCE A9055.800 DISABILITY INSURANCE A9056.800 DISABILITY INSURANCE - LONG-TERM A9060.800 GROUP HEALTH INSURANCE A9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 731 478.14 896 062.00 891,504.00 891,504.00 21,673.76 17,248.00 18,080.00 18,080.00 59.19 0.00 0.00 0.00 8.774.00 0.00 0.00 0.00 30 506.95 17 248.00 18,080.00 18,080.00 0.00 0.00 20,000.00 20,000.00 0.00 0.00 20,000.00 20,000.00 34,457.37 43,000.00 50,000.00 50,000.00 0.00 0.00 4,000.00 4,000.00 17,292.95 0.00 0.00 0.00 0.00 0.00 5,000.00 5,000.00 51 750.32 43,000.00 59,000.00 59,000.00 82 257.27 60,248.00 97,080.00 97,080.00 11,600.00 11,600.00 12,000.00 12,000.00 9,400.00 9,400.00 9,680.00 9,680.00 4,000.00 4,000.00 4,000.00 4,000.00 900.00 900.00 900.00 900.00 25 900.00 25,900.00 26,580.00 26,580.00 25 900.00 25,900.00 26,580.00 26,580.00 108 157.27 86,148.00 123,660.00 123,660.00 125,093.64 135,000.00 108,000.00 108,000.00 100,511.74 107,000.00 113,500.00 113,500.00 21,066.28 27,000.00 25,000.00 25,000.00 2,589.30 3,100.00 3,100.00 3,100.00 487.69 5,100.00 4,500.00 4,500.00 836.05 1,000.00 1,000.00 1,000.00 7,467.17 8,500.00 8,500.00 8,500.00 294,555.80 290,000.00 320,000.00 320,000.00 836.00 830.00 1,000.00 1,000.00 553,443.67 577,530.00 584,600.00 584,600.00 A-11 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/08 2007 2008 2009 2009 INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS A9901.904 RISK RETENTION A9901.907 DEBT SERVICE FUND TOTAL TOTAL TRANSFERS TO OTHER FUNDS TRANSFERS TO CAPITAL FUNDS A9950.920 GATEWAY TRAIL A9950.921 E. KING/HALLBERG PARK, CHASE TRAIL A9950.922 FOREST HOME DR UPSTREAM BRIDGE A9950.923 FOREST HOME DR TRAFFIC CALMING A9950.924 PINE TREE RD PEDESTRIAN/BICYCLE IMP A9950.925 HANSHAW RD WALKWAY A9950.926 HONNESS LANE WALKWAY EXTENSION A9950.927 WARREN RD WALKWAY TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS 1,000.00 2,000.00 2,000.00 2,000.00 156,889.00 145,085.00 140,780.00 140,780.00 157,889.00 147,085.00 142,780.00 142,780.00 157,889.00 147,085.00 142,780.00 142,780.00 84,000.00 0.00 0.00 0.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 102,500.00 102,500.00 0.00 0.00 236,600.00 236,600.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 163,316.00 163,316.00 0.00 0.00 120,000.00 120,000.00 0.00 0.00 498,010.00 498,010.00 84,000.00 0.00 1,255,426.00 1,255,426.00 84,000.00 0.00 1,255,426.00 1,255,426.00 241,889.00 147,085.00 1,398,206.00 1,398,206.00 TOTAL APPROPRIATIONS 3,301,498.49 3,610,189.00 5,039,585.00 5,039,585.00 A-12 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2009 (ADOPTED NOVEMBER 6, 2008) 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. A1086 SOUTH HILL BUSINESS CAMPUS, LLC A1087 ITHACARE/LONGVIEW IN LIEU OF 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 1,800.00 A1260 PERSONNEL FEES - SCLIWC A1555 DOG ENUMERATION FEES A1556 SPCA CONTRACT 4,100.00 A1557 DOG IMPOUNDMENT FEES A2185 COMMUNITY EVENTS 0.00 A2188 FACILITY FEES 15,000.00 A2189 ENGINEERING FEES FOR SERVICES A2191 PARK FEES 7,600.00 TOTAL DEPARTMENTAL INCOME 25,000.00 INTERGOVERNMENTAL CHARGES A2350 YOUTH SERVICES - COUNTY A2351 YOUTH SERVICES -VILLAGE OF LANSING TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY A2401 INTEREST A2421 NEXTEL SITE RENTAL A2423 SPRINT/NEXTEL SITE RENTAL A2424 TOWN OF CAROLINE STORAGE RENTAL TOTAL USE OF MONEY AND PROPERTY LICENSES AND PERMITS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,746,602.00 1,771,501.00 2,083,635.00 2,083,635.00 1,746,602.00 1,771,501.00 2,083,635.00 2,083,635.00 16,249.00 16,200.00 16,200.00 16,200.00 1,863.14 1,800.00 4,000.00 4,000.00 1,335.60 1,300,00 1,550.00 1,550.00 4,267.22 4,200.00 4,100.00 4,100.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 15,000.00 15,000.00 23,714.96 23,500.00 42,850.00 42,850.00 27,181.19 20,000.00 20,000.00 20,000.00 27,181.19 20,000.00 20,000.00 20,000.00 525,155.19 50,000.00 190,498.00 190,498.00 525,155.19 50,000.00 190,498.00 190,498.00 3,758.23 2,000.00 3,000.00 3,000.00 10,753.33 8,800.00 9,000.00 9,000.00 806.75 2,000.00 0.00 0.00 0.00 100.00 100.00 100.00 245.00 200.00 200.00 200.00 2,000.00 0.00 0.00 0.00 175.00 150.00 150.00 150.00 1,819.20 7,600.00 25,000.00 25,000.00 544.00 500.00 700.00 700.00 20,101.51 21,350.00 38,150.00 38.150.00 48,638.00 42,558.00 43,627.00 43,627.00 10,124.00 11,869.00 12,225.00 12,225.00 58,762.00 54,427.00 55,852.00 55,852.00 124,795.07 70,000.00 70,000.00 70,000.00 20,468.29 19,000.00 20,000.00 20,000.00 19,449.54 19,000.00 19,000.00 19,000.00 215.00 0.00 500.00 500.00 164,927.90 108,000.00 109,500.00 109,500.00 A-13 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 2-A REVENUES ADOPTED 11/06/08 A2544 DOG LICENSE APPORTIONMENT TOTAL LICENSES AND PERMITS FINES AND FORFEITURES 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 A2703 REIMBURSMENT FROM PEW TRAIL PROJ TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID A3005 MORTGAGE TAX A3061 RECORDS MGM'T - SARA GRANT 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 HANSHAW RD WALKWAY A5726 HONNESS LANE WALKWAY EXT A5727 WARREN RD WALKWAY A5728 E. KING/HALLBERG PARK,CHASE TRAIL A5729 FOREST HOME DR UPSTREAM BRIDGE A5730 FOREST HOME DR TRAFFIC CALMING TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 6,784.91 3,000.00 6,500.00 6,500.00 6,784.91 3,000.00 6,500.00 6,500.00 254 536.00 300,000.00 250,000.00 250,000.00 254 536.00 300,000.00 250,000.00 250,000.00 3.842.00 0.00 0.00 0.00 3.842.00 0.00 0.00 0.00 1,191.40 0.00 0.00 0.00 3,412.66 0.00 0.00 0.00 25.890.31 0.00 0.00 0.00 30.494.37 0.00 0.00 0.00 325,220.13 250,000.00 185,000.00 185,000.00 5,542.00 0.00 0.00 0.00 0.00 15,000.00 0.00 0.00 180.91 200.00 180.00 180.00 330 943.04 265,200.00 185,180.00 185,180.00 33,960.00 35,911.00 36,198.00 36,198.00 33,960.00 35,911.00 36,198.00 36,198.00 158,830.00 142,933.00 142,933.00 142,933.00 108,037.00 113,916.00 115,892.00 115,892.00 0.00 67,200.00 75,000.00 75,000.00 334 787.00 395,871.00 406,221.00 406,221.00 0.00 70,316.00 163,316.00 163,316.00 0.00 70,000.00 120,000.00 120,000.00 0.00 0.00 498,010.00 498,010.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 102,500.00 102,500.00 0.00 0.00 236,600.00 236,600.00 0.00 140,316.00 1,220,426.00 1,220,426.00 A-14 3,527,832.07 3,153,165.00 4,608,812.00 4,608,812.00 -226,333.58 457,024.00 430,773.00 430,773.00 3,301,498.49 3,610,189.00 5,039,585.00 5,039,585.00 LL V--, a i ad �:AM 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 2009 (ADOPTED NOVEMBER 6, 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 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 81670.402 COPIER PAPER 81670.403 COPIER SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL PRINT & MAIL INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY B1680.200 HARDWARE B1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY B-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,057.42 1,100.00 1,210.00 1,210.00 1,057.42 1,100.00 1,210.00 1,210.00 1,057.42 1,100.00 1,210.00 1,210.00 62,315.89 20,000.00 22,000.00 22,000.00 5,160.00 10,000.00 10,000.00 10,000.00 67,475.89 30,000.00 32,000.00 32,000.00 67,475.89 30,000.00 32,000.00 32,000.00 1,580.50 1,545.00 1,700.00 1,700.00 0.00 200.00 200.00 200.00 1,580.50 1,745.00 1,900.00 1,900.00 1,580.50 1,745.00 1,900.00 1,900.00 551.22 620.00 682.00 682.00 551.22 620.00 682.00 682.00 551.22 620.00 682.00 682.00 452.08 650.00 715.00 715.00 171.15 520.00 572.00 572.00 623.23 1,170.00 1,287.00 1,287.00 623.23 1,170.00 1,287.00 1,287.00 7,839.10 450.00 800.00 800.00 754.43 200.00 500.00 500.00 8,593.53 650.00 1,300.00 1,300.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/06/08 CONTRACTUAL EXPENSE B1680.400 CONTRACTUAL B1680.401 MAINTENANCE & REPAIRS B1680.402 XEROX COPIER WC5675 81680.404 XEROX 3030 LARGE DOCUMENT COPIER B1680.405 XEROX COPIER WC7328 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 81910.400 LIABILITY INSURANCE B1990.400 CONTINGENT ACCOUNT TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT HOME AND COMMUNITY SERVICES ZONING & CODE ENFORCEMENT PERSONAL SERVICES B8010.100 REGULAR B8010.101 BOARD MEMBERS TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE 88010.400 CONTRACTUAL B8010.401 LEGAL ADS 88010.403 CONFERENCES & MILEAGE B8010.404 VEHICLE MAINTENANCE B8010.408 POSTAGE B8010.415 TELEPHONE 88010.420 DUES & PUBLICATIONS 88010.440 PERSONAL PROTECTIVE EQUIPMENT 88010.450 GASOLINE TOTAL CONTRACTUAL EXPENSE TOTAL ZONING & CODE ENFORCEMENT PLANNING PERSONAL SERVICES B8020.100 REGULAR ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 0.00 216.00 2,000.00 2,000.00 0.00 320.00 350.00 350.00 2,319.55 2,250.00 1,875.00 1,875.00 956.87 510.00 510.00 510.00 1,256.38 1,500.00 1,750.00 1,750.00 877.29 700.00 1,550.00 1,550.00 243.00 555.00 750.00 750.00 1,508.49 2,888.00 6,650.00 6,650.00 3,015.00 2,729.00 2,770.00 2,770.00 2,262.50 3,830.00 2,800.00 2,800.00 916.75 992.00 1,278.00 1,278.00 2,400.00 3,000.00 3,000.00 3,000.00 15,755.83 19,490.00 25,283.00 25,283.00 24,349.36 20,140.00 26,583.00 26,583.00 9,992.67 12,000.00 14,000.00 14,000.00 0.00 0.00 0.00 0.00 9,992.67 12,000.00 14,000.00 14,000.00 105,630.29 66,775.00 77,662.00 77,662.00 149,731.95 202,300.00 239,800.00 239,800.00 4,731.57 6,350.00 6,600.00 6,600.00 154,463.52 208,650.00 246,400.00 246,400.00 70.86 0.00 150.00 150.00 900.85 800.00 900.00 900.00 1,261.04 5,000.00 6,000.00 6,000.00 602.57 0.00 1,000.00 1,000.00 1,307.60 1,000.00 1,200.00 1,200.00 1,400.05 1,620.00 2,000.00 2,000.00 724.50 750.00 1,000.00 1,000.00 0.00 100.00 500.00 500.00 1,084.07 2,500.00 2,500.00 2,500.00 7,351.54 11,770.00 15,250.00 15,250.00 B-2 161,815.06 220,420.00 261,650.00 261,650.00 297,652.69 337,500.00 355,000.00 355,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/06/08 B8020.101 BOARD MEMBERS B8020.110 STUDENT INTERNS TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE B8020.400 CONTRACTUAL B8020.401 LEGAL ADS B8020.403 CONFERENCES & MILEAGE B8020.404 VEHICLE MAINTENANCE B8020.405 NORTHEAST CONSULTING STUDY B8020.406 PLANNING STUDY B8020.407 CONSERVATION BOARD B8020.408 POSTAGE B8020.409 PRTG, FILM... SPECIFIC B8020.410 WORK STUDY B8020.415 TELEPHONE B8020.420 DUES & PUBLICATIONS B8020.450 GASOLINE B8020.461 FALL CREEK VOLUNTEER PROGRAM B8020.462 SIX MILE CREEK VOLUNTEER PROGRAM B8020.463 CSI WTR QUALITY MONITORING PROG B8020.464 AG & FARMLAND PROTECTION PLAN TOTAL CONTRACTUAL EXPENSE TOTAL PLANNING TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS B9010.800 NYS RETIREMENT B9030.800 SOCIAL SECURITY B9040.800 WORKERS COMPENSATION B9045.800 LIFE INSURANCE B9050.800 UNEMPLOYMENT INSURANCE B9055.800 DISABILITY INSURANCE B9056.800 DISABILITY INSURANCE - LONG-TERM B9060.800 GROUP HEALTH INSURANCE 89060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS 89901.901 GENERAL FUND B9901.904 RISK RETENTION FUND TOTAL ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 11,731.23 16,500.00 17,200.00 17,200.00 6,590.84 10,100.00 10,500.00 10,500.00 315 974.76 364,100.00 382,700.00 382,700.00 202.10 500.00 800.00 800.00 1,219.05 1,500.00 1,500.00 1,500.00 2,157.46 5,000.00 5,000.00 5,000.00 19.73 600.00 600.00 600.00 0.00 15,000.00 0.00 0.00 1,918.14 20,000.00 15,000.00 15,000.00 203.31 1,500.00 1,500.00 1,500.00 2,807.68 2,500.00 3,500.00 3,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 446.34 600.00 600.00 600.00 2,643.00 2,700.00 2,700.00 2,700.00 211.36 500.00 600.00 600.00 1,637.00 0.00 0.00 0.00 4,339.00 0.00 0.00 0.00 0.00 11,500.00 17,100.00 17,100.00 0.00 0.00 25,000.00 25,000.00 17 804.17 61,900.00 73,900.00 73,900.00 333 778.93 426 000.00 456,600.00 456,600.00 495 593.99 646,420.00 718,250.00 718,250.00 31,022.00 46,000.00 37,000.00 37,000.00 34,903.57 44,000.00 48,400.00 48,400.00 1,978.18 6,400.00 6,000.00 6,000.00 863.88 1,300.00 1,300.00 1,300.00 0.00 500.00 500.00 500.00 206.40 350.00 350.00 350.00 2,499.66 3,500.00 3,600.00 3,600.00 126,524.77 98,500.00 118,000.00 118,000.00 280.50 350.00 350.00 350.00 198 278.96 200,900.00 215,500.00 215,500.00 33,960.00 35,911.00 36,199.00 36,199.00 1,000.00 2,000.00 2,000.00 2,000.00 34,960.00 37,911.00 38,199.00 38,199.00 TOTAL TRANSFERS TO OTHER FUNDS 34,960.00 37,911.00 38,199.00 38,199.00 B-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/06/08 TOTAL INTERFUND TRANSFERS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 34,960.00 37,911.00 38,199.00 38,199.00 TOTAL APPROPRIATIONS 834,463.24 952,006.00 1,049,611.00 1,049,611.00 B-4 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2009 (ADOPTED NOVEMBER 6, 2008) SCHEDULE 2-B ESTIMATED REVENUES NON -PROPERTY TAX ITEMS B1120 SALES TAX B1170 TV FRANCHISE TAX TOTAL NON -PROPERTY TAX ITEMS DEPARTMENTAL INCOME B2110 ZONING APPLICATION FEES B2111 BUILDING PERMITS 82115 PLANNING FEES 82116 CORNELL T -GEIS B2192 AG & FARMLAND PROTECTION GRANT NYS 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 TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES B2701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID B3001 STATE AID PER CAPITA TOTAL STATE AID TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES B-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 371,409.87 637,981.00 722,964.00 722,964.00 69,417.31 70,000.00 70,000.00 70,000.00 440,827.18 707,981.00 792,964.00 792,964.00 96,312.73 5,000.00 7,500.00 7,500.00 0.00 54,000.00 80,000.00 80,000.00 23,631.00 20,000.00 25,000.00 25,000.00 24,865.00 0.00 0.00 0.00 0.00 0.00 25,000.00 25,000.00 144,808.73 79,000.00 137,500.00 137,500.00 6,174.71 2,000.00 2,000.00 2,000.00 6.174.71 2.000.00 2.000.00 2.000.00 895.84 0.00 0.00 0.00 895.84 0.00 0.00 0.00 76,017.34 0.00 0.00 0.00 76,017.34 0.00 0.00 0.00 92,425.00 89,000.00 89,000.00 89,000.00 92,425.00 89,000.00 89,000.00 89,000.00 761,148.80 877,981.00 1,021,464.00 1,021,464.00 73.314.44 74.025.00 28.147.00 28.147.00 834,463.24 952,006.00 1,049,611.00 1,049,611.00 FUGHWAY AMMEW PART TOWN 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 2009 (ADOPTED NOVEMBER 6, 2008) 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 DB1660.400 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 2007 10/31/08 2009 2009 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 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 0.00 420.00 420.00 420.00 0.00 420.00 420.00 420.00 0.00 420.00 420.00 420.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CONTRACTUAL EXPENSE DB1680.401 MAINTENANCE & REPAIRS 0.00 0.00 0.00 0.00 DB1680.461 TOOLS & SUPPLIES 0.00 0.00 0.00 0.00 D131680.491 SOFTWARE 0.00 0.00 0.00 0.00 DB1680.492 ARCVIEW AND EAGLE POINT 0.00 0.00 0.00 0.00 DB1680.493 HIGHWAY HELPER 0.00 0.00 0.00 0.00 DB1680.495 NETWORK SUPPORT 0.00 0.00 0.00 0.00 DB -1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/08 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 & 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, & 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 2007 2008 2009 2009 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 0.00 420.00 420.00 420.00 234,186.56 219,912.00 235,040.00 235,040.00 2,980.97 5,500.00 4,500.00 4,500.00 237,167.53 225,412.00 239,540.00 239,540.00 23,436.14 25,750.00 36,000.00 36,000.00 106,445.74 128,750.00 133,000.00 133,000.00 2,338.29 6,000.00 6,000.00 6,000.00 132,220.17 160,500.00 175,000.00 175,000.00 369,387.70 385,912.00 414,540.00 414,540.00 83,687.23 74,868.00 96,560.00 96,560.00 3,968.76 5,000.00 5,000.00 5,000.00 87,655.99 79,868.00 101,560.00 101,560.00 18,022.12 20,000.00 30,000.00 30,000.00 25,796.37 36,000.00 37,100.00 37,100.00 0.00 0.00 0.00 0.00 946.13 1,800.00 1,800.00 1,800.00 44,764.62 57,800.00 68,900.00 68,900.00 DB5112.501 JOANNE DRIVE 0.00 0.00 78,000.00 78,000.00 DB5112.502 LANDMARK DRIVE 0.00 0.00 20,000.00 20,000.00 DB5112.504 CHRISTOPHER CIRCLE 0.00 0.00 0.00 0.00 DB5112.505 MURIEL STREET 0.00 0.00 0.00 0.00 DB5112.506 ST. CATHERINE'S CIRCLE 19,745.60 0.00 0.00 0.00 DB5112.507 STONE QUARRY ROAD 106,388.44 0.00 0.00 0.00 DB5112.508 BEEBE LAKE INLET 109,002.49 0.00 0.00 0.00 DB5112.510 CREST LANE 0.00 22,000.00 0.00 0.00 DB5112.511 EASTERN HEIGHTS DRIVE 0.00 110,000.00 0.00 0.00 DB -2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/08 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 2007 2008 2009 2009 0.00 38,000.00 0.00 0.00 0.00 5,000.00 0.00 0.00 0.00 36,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30,000.00 0.00 0.00 235,136.53 241,000.00 98,000.00 98,000.00 367,557.14 378,668.00 268,460.00 268,460.00 74,327.23 93,000.00 96,300.00 96,300.00 533.42 1,500.00 1,500.00 1,500.00 74,860.65 94,500.00 97,800.00 97,800.00 121,200.00 145,800.00 168,000.00 168,000.00 0.00 0.00 0.00 0.00 121,200.00 145,800.00 168,000.00 168,000.00 3,336.65 5,150.00 5,300.00 5,300.00 42,035.34 72,000.00 75,000.00 75,000.00 22,318.86 19,000.00 22,000.00 22,000.00 67,690.85 96,150.00 102,300.00 102,300.00 263,751.50 336,450.00 368,100.00 368,100.00 70,929.36 60,368.00 67,800.00 67,800.00 922.74 2,000.00 2,000.00 2,000.00 93,949.08 129,360.00 153,680.00 153,680.00 165,801.18 191,728.00 223,480.00 223,480.00 6,316.28 6,180.00 6,400.00 6,400.00 0.00 150.00 150.00 150.00 183.21 200.00 300.00 300.00 8,466.73 10,000.00 10,300.00 10,300.00 0.00 0.00 0.00 0.00 14,966.22 16,530.00 17,150.00 17,150.00 DB -3 180,767.40 208,258.00 240,630.00 240,630.00 89,855.43 86,240.00 90,400.00 90,400.00 77,409.18 59,000.00 60,000.00 60,000.00 167,264.61 145,240.00 150,400.00 150,400.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/06/08 CONTRACTUAL EXPENSE DB5142.450 GAS, OIL, DIESEL FUEL DB5142.452 SALT DB5142.461 TOOLS & 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 TRANSFERS TO CAPITAL FUNDS DB9950.928 FOREST HOME DRIVE ROAD RECONSTRUCTION TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 19,658.23 20,600.00 31,000.00 31,000.00 79,885.63 80,000.00 90,000.00 90,000.00 3,748.16 4,200.00 4,300.00 4,300.00 103 292.02 104 800.00 125,300.00 125,300.00 270 556.63 250 040.00 275,700.00 275,700.00 1,452,020.37 1 559 328.00 1,567,430.00 1,567,430.00 56,279.48 59,000.00 59,000.00 59,000.00 60,005.07 56,500.00 62,500.00 62,500.00 41,207.96 64,000.00 60,000.00 60,000.00 1,393.20 1,600.00 1,700.00 1,700.00 1,367.66 15,000.00 15,500.00 15,500.00 367.25 500.00 500.00 500.00 3,402.13 3,800.00 4,100.00 4,100.00 134,290.65 180,000.00 215,000.00 215,000.00 93.50 300.00 300.00 300.00 298 406.90 380 700.00 418,600.00 418,600.00 33,960.00 35,911.00 36,199.00 36,199.00 1,000.00 2,000.00 2,000.00 2,000.00 34 960.00 37 911.00 38,199.00 38,199.00 34 960.00 37 911.00 38,199.00 38,199.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 200,000.00 200,000.00 34 960.00 37 911.00 238,199.00 238,199.00 1,785,387.27 1,978,359.00 2,224,649.00 2,224,649.00 DB -4 TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2009 (ADOPTED NOVEMBER 6, 2008) 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 TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES DB2701 REFUND OF PRIOR YEARS DB2705 CULVERT FEES TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID DB3501 CHIPS TOTAL STATE AID PROCEEDS OF OBLIGATIONS DB5731 FOREST HOME DRIVE ROAD RECONSTRUCTION TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,766,889.00 1,542,841.00 1,448,310.00 1,448,310.00 1,766,889.00 1,542,841.00 1,448,310.00 1,448,310.00 12,128.41 0.00 0.00 0.00 10,177.22 12,000.00 12,000.00 12,000.00 22,305.63 12,000.00 12,000.00 12,000.00 18,565.19 10,000.00 5,000.00 5,000.00 18,565.19 10,000.00 5,000.00 5,000.00 18,270.00 16,000.00 25,000.00 25,000.00 18,270.00 16,000.00 25,000.00 25,000.00 2,330.20 0.00 0.00 0.00 0.00 0.00 1,000.00 1,000.00 2,330.20 0.00 1,000.00 1,000.00 60,560.66 61,000.00 74,000.00 74,000.00 60,560.66 61,000.00 74,000.00 74,000.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 200,000.00 200,000.00 1,888,920.68 1,641,841.00 1,765,310.00 1,765,310.00 -103,533.41 336,518.00 459,339.00 459,339.00 TOTAL REVENUES & OTHER SOURCES 1,785,387.27 1,978,359.00 2,224,649.00 2,224,649.00 DB -5 .lid• �i� THE WATER FUND The Town's Water Fund is a Special Assessment Fund. This fund is used to account for the financing of public water operations, services and improvements that primarily benefit the properties against which special assessments are levied and user charges are collected. Records of individual user receivable accounts are essential and are maintained in the Ithaca Town Water Rolls. The basis of accounting and record keeping of financial resources and expenditures is also the same as for the General Townwide Fund. The Water Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits General Improvement Water & Sewer Obligation Serial Bonds Transmission and Distribution Water Supply Source with Cornell University Water Supply Source with City of Ithaca Water Supply Source with the Southern Cayuga Lake Intermunicipal Water Commission (SCLIWC) BUDGETARY ACCOUNTS The Water Fund has a limited number of revenue resources. These resources are distinct and exclusive to the financial operations of the production, supply, transmission and distribution of water. Most Water Fund expenditures are also function specific. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current operating costs or user needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2009 (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED SCHEDULE 1-F ACTUAL BUDGET BUDGET BUDGET APPROPRIATIONS 2007 10/31/08 2009 2009 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE F1320.400 SCIRABBA WALKER & CO.,LLP 4,191.03 4,000.00 4,000.00 4,000.00 TOTAL CONTRACTUAL EXPENSE 4,191.03 4,000.00 4,000.00 4,000.00 TOTAL INDEPENDENT AUDITING 4,191.03 4,000.00 4,000.00 4,000.00 LEGAL SERVICES CONTRACTUAL EXPENSE F1420.400 LEGAL SERVICES 3,911.20 500.00 500.00 500.00 F1420.409 LEGAL ADS 0.00 0.00 0.00 0.00 TOTAL CONTRACTUAL EXPENSE 3,911.20 500.00 500.00 500.00 TOTAL LEGAL SERVICES 3,911.20 500.00 500.00 500.00 LAW PUBLICATIONS & LIBRARY CONTRACTUAL EXPENSE F1460.425 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 F1650.410 TELEPHONES 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 F1660.400 GENERAL OFFICE SUPPLIES 348.18 420.00 420.00 420.00 TOTAL CONTRACTUAL EXPENSE 348.18 420.00 420.00 420.00 TOTAL GENERAL OFFICE SUPPLIES CENTRAL STOREROOM CONTRACTUAL EXPENSE F1670.402 COPIER PAPER F1670.403 COPIER SUPPLIES TOTAL CONTRACTUAL EXPENSE 348.18 420.00 420.00 420.00 602.59 670.00 670.00 670.00 321.15 720.00 720.00 720.00 923.74 1,390.00 1,390.00 1,390.00 TOTAL CENTRAL STOREROOM 923.74 1,390.00 1,390.00 1,390.00 F-1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/06/08 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 WC5675 F1680.404 XEROX LARGE DOCUMENT COPIER F1680.405 XEROX COPIER WC7328 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 TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS F1910.400 LIABILITY INSURANCE F1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT HOME AND COMMUNITY SERVI WATER ADMINISTRATION PERSONAL SERVICES F8310.100 REGULAR TOTAL PERSONAL SERVICES TOTAL WATER ADMINISTRATION TRANSMISSION/DISTRIBUTION PERSONAL SERVICES F8340.100 REGULAR F8340.101 LABOR F8340.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY F8340.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 3,698.00 2,450.00 4,250.00 4,250.00 754.43 200.00 500.00 500.00 4,452.43 2,650.00 4,750.00 4,750.00 147.30 216.00 2,000.00 2,000.00 0.00 320.00 350.00 350.00 2,319.55 2,250.00 1,875.00 1,875.00 956.86 510.00 510.00 510.00 1,256.36 1,500.00 1,750.00 1,750.00 877.29 700.00 1,550.00 1,550.00 243.00 240.00 250.00 250.00 1,800.00 2,250.00 4,500.00 4,500.00 3,015.00 2,729.00 2,770.00 2,770.00 550.00 550.00 800.00 800.00 916.75 992.00 1,278.00 1,278.00 2,400.00 3,000.00 3,000.00 3,000.00 14,482.11 15,257.00 20,633.00 20,633.00 18,934.54 17,907.00 25,383.00 25,383.00 24,997.42 27,000.00 29,000.00 29,000.00 0.11 0.00 0.00 0.00 24,997.53 27,000.00 29,000.00 29,000.00 53,306.22 51,417.00 60,893.00 60,893.00 36,105.36 35,500.00 37,100.00 37,100.00 36,105.36 35,500.00 37,100.00 37,100.00 36,105.36 35,500.00 37,100.00 37,100.00 47,906.89 55,500.00 55,900.00 55,900.00 74,781.60 86,240.00 63,280.00 63,280.00 23,784.78 9,000.00 15,000.00 15,000.00 146,473.27 150,740.00 134,180.00 134,180.00 F-2 39,200.00 24,300.00 28,000.00 28,000.00 39,200.00 24,300.00 28,000.00 28,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/06/08 CONTRACTUAL EXPENSE F8340.400 CONTRACTUAL F8340.401 CONFERENCES & MILEAGE F8340.404 VEHICLE MAINTENANCE F8340.410 ELECTRIC F8340.415 TELEPHONES F8340.420 DUES & 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 MPLOYEE BENEFI ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 241.49 3,000.00 3,000.00 3,000.00 0.00 650.00 650.00 650.00 7,416.43 12,000.00 12,000.00 12,000.00 64,224.67 64,500.00 65,000.00 65,000.00 3,769.48 4,220.00 4,220.00 4,220.00 392.50 800.00 800.00 800.00 0.00 0.00 0.00 0.00 1,220.33 1,545.00 2,000.00 2,000.00 10,158.75 16,000.00 21,000.00 21,000.00 33,421.81 30,000.00 31,000.00 31,000.00 51,877.27 36,000.00 40,000.00 40,000.00 0.00 0.00 0.00 0.00 3,204.77 12,000.00 90,000.00 90,000.00 14,400.31 12,000.00 12,000.00 12,000.00 1,547.38 500.00 500.00 500.00 0.00 0.00 0.00 0.00 191,875.19 193,215.00 282,170.00 282,170.00 0.00 0.00 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 750,000.00 2,000,000.00 2,000,000.00 0.00 250,000.00 250,000.00 250,000.00 2,100.00 0.00 0.00 0.00 2.100.00 1.500.000.00 2.250.000.00 2.250.000.00 379,648.46 1,868,255.00 2,694,350.00 2,694,350.00 1,131,939.92 1,070,968.00 1,148,254.00 1,148,254.00 11,808.76 5,000.00 5,000.00 5,000.00 7,622.49 9,000.00 8,000.00 8,000.00 1.151,371.17 1,084,968.00 1,161,254.00 1,161,254.00 1,151,371.17 1,084,968.00 1,161,254.00 1,161,254.00 1,567,124.99 2,988,723.00 3,892,704.00 3,892,704.00 EMPLOYEE BENEFITS F9010.800 NYS RETIREMENT 16,540.50 18,000.00 14,500.00 14,500.00 F9030.800 SOCIAL SECURITY 12,906.55 14,500.00 13,300.00 13,300.00 F9040.800 WORKERS COMPENSATION 2,071.82 13,000.00 13,000.00 13,000.00 F9045.800 LIFE INSURANCE 378.00 350.00 350.00 350.00 F9050.800 UNEMPLOYMENT INSURANCE 212.04 2,200.00 2,000.00 2,000.00 F9055.800 DISABILITY INSURANCE 88.95 150.00 150.00 150.00 F9056.800 DISABILITY INSURANCE - LONG-TERM 1,000.59 1,100.00 1,000.00 1,000.00 F-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/08 2007 2008 2009 2009 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 TOTAL INTERFUND TRANSFERS 41,555.15 45,000.00 45,000.00 45,000.00 70.18 100.00 100.00 100.00 74,823.78 94,400.00 89,400.00 89,400.00 108,037.00 142,933.00 144,909.00 144,909.00 1,000.00 2,000.00 2,000.00 2,000.00 575,429.00 694,590.00 622,497.00 622,497.00 684,466.00 839,523.00 769,406.00 769,406.00 684,466.00 839,523.00 769,406.00 769,406.00 684,466.00 839,523.00 769,406.00 769,406.00 TOTAL APPROPRIATIONS 2,379,720.99 3,974,063.00 4,812,403.00 4,812,403.00 F-4 TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2009 (ADOPTED NOVEMBER 6, 2008) 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 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 F-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 6,000.00 6,000.00 7,100.00 7,100.00 616 822.00 697,763.00 689,739.00 689,739.00 622 822.00 703 763.00 696,839.00 696,839.00 1,765,221.22 1,750,000.00 1,695,677.00 1,695,677.00 12,732.18 10,000.00 10,000.00 10,000.00 16 025.70 12 000.00 12,000.00 12,000.00 1,793,979.10 1 772 000.00 1,717,677.00 1,717,677.00 432.24 500.00 500.00 500.00 432.24 500.00 500.00 500.00 7,778.43 3,000.00 5,300.00 5,300.00 7,778.43 3,000.00 5,300.00 5,300.00 15,153.35 0.00 0.00 0.00 15.153.35 0.00 0.00 _0.00 2.992.58 0.00 0.00 0.00 2.992.58 0.00 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 750,000.00 2,000,000.00 2,000,000.00 0.00 250 000.00 250,000.00 250,000.00 0.00 1,500,000.00 2,250,000.00 2,250,000.00 2,443,157.70 3,979,263.00 4,670,316.00 4,670,316.00 -63,436.71 -5,200.00 142,087.00 142,087.00 2,379,720.99 3,974,063.00 4,812,403.00 4,812,403.00 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 2009 (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED SCHEDULE 1-G ACTUAL BUDGET BUDGET BUDGET APPROPRIATIONS 2007 10/31/08 2009 2009 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE G1320.400 SCIRABBA WALKER & CO.,LLP 2,634.46 2,600.00 2,600.00 2,600.00 TOTAL CONTRACTUAL EXPENSE 2,634.46 2,600.00 2,600.00 2,600.00 TOTAL INDEPENDENT AUDITING 2,634.46 2,600.00 2,600.00 2,600.00 420.00 LEGAL SERVICES CENTRAL PRINTING & MAILING CONTRACTUAL EXPENSE CONTRACTUAL EXPENSE G1420.400 LEGAL SERVICES 1,796.60 500.00 500.00 500.00 G1420.401 ATTORNEY FOR SEWER 0.00 1,000.00 1,000.00 1.000.00 TOTAL CONTRACTUAL EXPENSE 1,796.60 1,500.00 1,500.00 1.500.00 POSTAGE 42.41 100.00 TOTAL LEGAL SERVICES 1,796.60 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 348.16 420.00 420.00 420.00 TOTAL CONTRACTUAL EXPENSE 348.16 420.00 420.00 420.00 TOTAL GENERAL OFFICE SUPPLIES 348.16 420.00 420.00 420.00 CENTRAL PRINTING & MAILING CONTRACTUAL EXPENSE G1670.402 COPIER PAPER 602.56 670.00 670.00 670.00 G1670.403 COPIER SUPPLIES 321.12 720.00 720.00 720.00 G1670.408 POSTAGE 42.41 100.00 100.00 100.00 TOTAL CONTRACTUAL EXPENSE 966.09 1,490.00 1,490.00 1,490.00 TOTAL CENTRAL PRINTING & MAILING 966.09 1,490.00 1,490.00 1.490.00 G-1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/06/08 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 WC5675 G1680.4C4 XEROX LARGE DOCUMENT COPIER G1680.405 XEROX COPIER WC7328 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 G-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 3,698.00 2,450.00 4,250.00 4,250.00 754.43 200.00 500.00 500.00 4.452.43 2.650.00 4.750.00 4.750.00 147.31 216.00 2,000.00 2,000.00 0.00 320.00 350.00 350.00 2,319.53 2,250.00 1,875.00 1,875.00 956.86 510.00 510.00 510.00 1,256.35 1,500.00 1,750.00 1,750.00 877.29 700.00 1,550.00 1,550.00 243.00 240.00 250.00 250.00 1,800.00 2,250.00 4,500.00 4,500.00 3,015.00 2,729.00 2,770.00 2,770.00 550.00 550.00 800.00 800.00 916.75 992.00 1,278.00 1,278.00 2,400.00 3,000.00 3,000.00 3,000.00 14,482.09 15,257.00 20,633.00 20,633.00 18,934.52 17,907.00 25,383.00 25,383.00 15,292.77 20,000.00 18,000.00 18,000.00 0.11 0.00 0.00 0.00 15,292.88 20,000.00 18,000.00 18,000.00 39.972.71 44.117.00 49.593.00 49.593.00 20,464.04 23,200.00 24,200.00 24,200.00 20,464.04 23,200.00 24,200.00 24,200.00 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 20_,464.04 23,200.00 24,200.00 24,200.00 41,902.13 37,900.00 42,000.00 42,000.00 9,870.32 21,450.00 9,040.00 9,040.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/06/08 G8120.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY G8120.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE G8120.400 CONTRACTUAL G8120.401 CONFERENCES & MILEAGE G8120.404 VEHICLE MAINTENANCE G8120.410 ELECTRIC G8120.415 TELEPHONES G8120.420 DUES & PUBLICATIONS G8120.430 EASEMENTS G8120.440 PERSONAL PROTECTIVE EQUIPMENT G8120.450 GASOLINE G8120.480 REPAIRS & MAINTENANCE G8120.481 JOINT SEWER TRANSMISSION G8120.482 VILLAGE OF CAYUGA HEIGHTS PAYMENT G8120.490 REFUNDS TOTAL CONTRACTUAL EXPENSE TOTAL SANITARY SEWERS JOINT SEWER PROJECT CONTRACTUAL EXPENSE G8150.400 SEWAGE TREATMENT CHARGE G8150.442 STERNS & WHELER REIMBURSEMENT TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 1,294.52 3,000.00 3,000.00 3,000.00 53 066.97 62,350.00 54,040.00 54,040.00 40 851.40 24,300.00 28.000.00 28,000.00 40 851.40 24,300.00 28,000.00 28,000.00 3,000.00 1,500.00 1,500.00 1,500.00 251.79 650.00 650.00 650.00 7,327.77 5,300.00 7,000.00 7,000.00 8,289.45 17,000.00 11,000.00 11,000.00 1,831.48 2,720.00 2,720.00 2,720.00 197.50 200.00 250.00 250.00 0.00 0.00 0.00 0.00 1,262.88 1,100.00 1,300.00 1,300.00 10,234.21 8,000.00 11,000.00 11,000.00 19,607.89 50,000.00 25,000.00 25,000.00 35,981.98 50,000.00 50,000.00 50,000.00 136,955.17 75,000.00 100,000.00 100,000.00 0.00 0.00 0.00 0.00 224,940.12 211,470.00 210,420.00 210,420.00 318 858.49 298,120.00 292,460.00 292,460.00 768,129.00 971,000.00 1,169,570.00 1,169,570.00 0.00 0.00 0.00 0.00 768,129.00 971,000.00 1,169,570.00 1,169,570.00 G8150.501 IAWTP PHOSPHOROUS REMOVAL 40,828.71 64,000.00 0.00 0.00 G8150.509 JOINTLY OWNED INTERCEPTORS 5,043.37 250,000.00 250,000.00 250,000.00 G8150.521 JTLY OWNED INTERCEPTORS CITY & TOWN 0.00 0.00 0.00 0.00 G8150.522 IAWTP "SJC" CAPITAL PROJS 0.00 100,000.00 100,000.00 100,000.00 G8150.523 KING RD SEWER EXT 0.00 50,000.00 0.00 0.00 UNEMPLOYMENT INSURANCE TOTAL 45,872.08 464,000.00 350,000.00 350,000.00 TOTAL JOINT SEWER PROJECT 814,001.08 1,435,000.00 1,519,570.00 1,519,570.00 TOTAL HOME AND COMMUNITY SERVICES 1,153,323.61 1,756,320.00 1,836,230.00 1,836,230.00 EMPLOYEE BENEFITS EMPLOYEE BENEFITS G9010.800 NYS RETIREMENT 9,346.38 10,000.00 8,500.00 8,500.00 G9030.800 SOCIAL SECURITY 5,428.26 6,600.00 6,100.00 6,100.00 G9040.800 WORKERS COMPENSATION 4,807.76 9,000.00 9,000.00 9,000.00 G9045.800 LIFE INSURANCE 216.00 150.00 150.00 150.00 G9050.800 UNEMPLOYMENT INSURANCE 53.01 1,200.00 1,000.00 1,000.00 G-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/08 2007 2008 2009 2009 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 G9950.900 TRANSFERS TO CAPITAL FUNDS TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS G-4 45.73 70.00 70.00 70.00 585.46 650.00 600.00 600.00 15,525.09 19,000.00 17,000.00 17,000.00 70.07 100.00 100.00 100.00 36 077.76 46,770.00 42,520.00 42,520.00 158,830.00 113,916.00 113,916.00 113,916.00 1,000.00 2,000.00 2,000.00 2,000.00 244,627.00 234,092.00 143,850.00 143,850.00 404 457.00 350,008.00 259,766.00 259,766.00 404 457.00 350,008.00 259,766.00 259,766.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 504 457.00 350,008.00 259,766.00 259,766.00 1,733,831.08 2,197,215.00 2,188,109.00 2,188,109.00 TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2009 (ADOPTED NOVEMBER 6, 2008) SCHEDULE 2-G ESTIMATED REVENUE 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 2007 10/31/08 2009 2009 220,335.00 147,763.00 146,119.00 146,119.00 6,700.00 6,700.00 7,100.00 7,100.00 227 035.00 154 463.00 153,219.00 153,219.00 946,384.23 1,022,000.00 1,022,000.00 1,022,000.00 342,084.60 396,000.00 396,000.00 396,000.00 8,145.63 9,000.00 9,000.00 9,000.00 1,296,614.46 1 427 000.00 1,427,000.00 1,427,000.00 1,452.00 1,000.00 1,284.00 1,284.00 1,452.00 1,000.00 1,284.00 1,284.00 76 378.63 54 000.00 54,000.00 54,000.00 76 378.63 54 000.00 54,000.00 54,000.00 13.620.79 0.00 0.00 0.00 13.620.79 0.00 0.00 0.00 1,615,100.88 1,636,463.00 1,635,503.00 1,635,503.00 118 730.20 560 752.00 552,606.00 552,606.00 1,733,831.08 2,197,215.00 2,188,109.00 2,188,109.00 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 2009 SCHEDULE 1-R APPROPRIATIONS HEALTH & WELLNESS WELLNESS / HEALTH CONTRACTUAL EXPENSE R4510.400 HOSPITAL & MEDICAL BILLS R4510.425 WELLNESS PROGRAMS R4510.456 CLAIMS & REPAIRS TOTAL CONTRACTUAL EXPENSE TOTAL WELLNESS / HEALTH TOTAL HEALTH & WELLNESS (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 226.73 500.00 500.00 500.00 5,247.00 6,500.00 6,500.00 6,500.00 -1,600.99 3,000.00 3,000.00 3,000.00 3,872.74 10,000.00 10,000.00 10,000.00 3,872.74 10,000.00 10,000.00 10,000.00 3,872.74 10,000.00 10,000.00 10,000.00 TOTAL APPROPRIATIONS 3,872.74 10,000.00 10,000.00 10,000.00 R-1 TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2009 (ADOPTED NOVEMBER 6, 2008) R-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-R ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 USE OF MONEY AND PROPERTY R2401 INTEREST & EARNINGS 2,619.72 1,000.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 2,619.72 1.000.00 0.00 0.00 INTERFUND TRANSFERS R5031/A GENERAL FUND 1,000.00 2,000.00 2,000.00 2,000.00 R5031/B GENERAL PART -TOWN FUND 1,000.00 2,000.00 2,000.00 2,000.00 R5031/DB HIGHWAY FUND 1,000.00 2,000.00 2,000.00 2,000.00 R5031/F WATER FUND 1,000.00 2,000.00 2,000.00 2,000.00 R5031/G SEWER FUND 1,000.00 2,000.00 2,000.00 2,000.00 TOTAL INTERFUND TRANSFERS 5,000.00 10 000.00 10,000.00 10,000.00 TOTAL REVENUES 7,619.72 11,000.00 10,000.00 10,000.00 APPROPRIATED FUND BALANCE -3,746.98 -1,000.00 0.00 0.00_ TOTAL REVENUES & OTHER SOURCES 3,872.74 10,000.00 10,000.00 10,000.00 R-2 I DEBT 7l SERVIC 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. TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2009 (ADOPTED NOVEMBER 6, 2008) SCHEDULE 1-V APPROPRIATIONS GENERAL GOVERNMENT SUPPORT SCIARABBA WALKER & CO., LLP CONTRACTUAL EXPENSE V1320.400 SCIARABBA WALKER & CO., LLP TOTAL CONTRACTUAL EXPENSE TOTAL SCIARABBA WALKER & 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 3.75% 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 3.75% $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 V-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 292.60 0.00 800.00 800.00 292.60 0.00 800.00 800.00 292.60 0.00 800.00 800.00 1,485.36 3,000.00 2,000.00 2,000.00 1,485.36 3,000.00 2,000.00 2,000.00 1,485.36 3,000.00 2,000.00 2,000.00 1,777.96 3,000.00 2,800.00 2,800.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 7,500.00 6,000.00 4,500.00 4,500.00 7,500.00 6,000.00 4,500.00 4,500.00 47,500.00 46,000.00 44,500.00 44,500.00 24,915.00 24,915.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 7,578.00 7,578.00 0.00 0.00 5,907.00 5,907.00 0.00 0.00 600.00 600.00 0.00 0.00 24,000.00 24,000.00 0.00 0.00 57,000.00 57,000.00 0.00 0.00 150,000.00 150,000.00 0.00 0.00 2,727.50 684.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V APPROPRIATIONS ADOPTED 11/06/08 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% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 2008 2009 2009 3,285.00 826.00 0.00 0.00 829.50 208.00 0.00 0.00 647.00 164.00 0.00 0.00 66.00 0.00 0.00 0.00 2,628.00 1,992.00 0.00 0.00 6,242.00 1.600.00 0.00 0.00 16 425.00 5.474.00 0.00 0.00 166 425.00 155.474.00 0.00 0.00 130,000.00 130,000.00 130,000.00 130,000.00 120 000.00 120 000.00 120,000.00 120,000.00 250 000.00 250 000.00 250,000.00 250,000.00 43,062.50 34,450.00 25,838.00 25,838.00 39 750.00 31 800.00 23,849.00 23,849.00 82 812.50 66,250.00 49,687.00 49,687.00 332 812.50 316 250.00 299,687.00 299,687.00 71 000.00 71 000.00 71,000.00 71,000.00 71 000.00 71 000.00 71,000.00 71,000.00 30 889.00 28 085.00 25,280.00 25.280.00 30 889.00 28 085.00 25,280.00 25,280.00 101 889.00 99,085.00 96,280.00 96,280.00 $1,000,000 BOSTWICK WTR IMP 2004 3.88% PRINCIPAL V9770.601 $1,000,000 BOSTWICK WTR IMP 2004 3.88% 66 000.00 66 000.00 66,000.00 66,000.00 TOTAL PRINCIPAL 66 000.00 66,000.00 66,000.00 66,000.00 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 V-2 32 398.00 29,838.00 22,277.00 22.277.00 32 398.00 29,838.00 22,277.00 22,277.00 98 398.00 95,838.00 88,277.00 88,277.00 100 000.00 100,000.00 100,000.00 100,000.00 100 000.00 100,000.00 100,000.00 100,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/06/08 2007 2008 2009 2009 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% 75,500.00 71,250.00 67,000.00 67,000.00 75,500.00 71,250.00 67,000.00 67,000.00 175,500.00 171,250.00 167,000.00 167,000.00 30 000.00 40,000.00 50,000.00 50,000.00 30 000.00 40,000.00 50,000.00 50,000.00 16 920.00 15,840.00 14,400.00 14,400.00 16 920.00 15,840.00 14,400.00 14,400.00 46,920.00 55,840.00 64,400.00 64,400.00 0.00 30,217.00 34,887.00 34,887.00 0.00 30,217.00 34,887.00 34,887.00 0.00 26,200.00 26,166.00 26,166.00 0.00 26,200.00 26,166.00 26,166.00 0.00 56,417.00 61,053.00 61,053.00 $693,000 HANSHAW RD WATER MAIN IMP 4.50% PRINCIPAL V9792.601 $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 41,063.00 46,246.00 46,246.00 TOTAL PRINCIPAL 0.00 41,063.00 46,246.00 46,246.00 INTEREST V9792.701 $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 33,550.00 34,684.00 34,684.00 TOTAL INTEREST 0.00 33,550.00 34,684.00 34,684.00 TOTAL $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 74,613.00 80,930.00 80,930.00 TOTAL DEBT SERVICE (SERIAL BONDS) 969,444.50 1,070,767.00 902,127.00 902,127.00 TOTAL APPROPRIATIONS 971,222.46 1,073,767.00 904,927.00 904,927.00 V-3 TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2009 (ADOPTED NOVEMBER 6, 2008) SCHEDULE 2-V ESTIMATED REVENUES USE OF MONEY AND PROPERTY V2401 INTEREST & EARNINGS TOTAL USE OF MONEY AND PROPERTY INTERFUND TRANSFERS V5031/A INTERFUND TRANSFER - GENERAL FUND V5031/F INTERFUND TRANSFER - WATER V5031/G INTERFUND TRANSFER - SEWER TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 13.965.19 0.00 0.00 0.00 13.965.19 0.00 0.00 0.00 156,889.00 145,085.00 140,780.00 140,780.00 575,429.00 694,590.00 622,497.00 622,497.00 244,627.00 234,092.00 143,850.00 143,850.00 976,945.00 1,073,767.00 907,127.00 907,127.00 990,910.19 1,073,767.00 907,127.00 907,127.00 -19,687.73 0.00 -2,200.00 -2,200.00 TOTAL REVENUES & OTHER SOURCES 971,222.46 1,073,767.00 904,927.00 904,927.00 V-4 TOWN OF ITHACA CONSTITUTIONAL DEBT LIMIT The following was prepared, pursuant to Tile 8, Article II of the Local Finance Law. DEBT LIMIT Taxable Real Property: 12/31/2005 $ 937,022,814 12/31/2006 1,019,584,844 12/31/2007 1,040,091,254 12/31/2008 1,054,730,990 12/31/2009 1,240,258,761 Total for 2005 - 2009 $ 5,291,688,663 Average Five (5) Year Full Valuation $ 1,058,337,733 Permitted Percentage of the "Average Full Valuation" 7% Town of Ithaca Constitutional Debt Limit $ 74,083,641 $68,414,190 represents the maximum amount of gross or net debt that the Town of Ithaca can issue and have outstanding allowable under the NYS Constitution, Article VIII, Section 2. TOTAL NET INDEBTEDNESS OF THE TOWN Principal Borrowings Outstanding @ 12/31/09 $ 9,694,001 Total Inclusion $ 9,694,001 Less total exclusion: Water & Sewer Indebtedness (6,922,575) Total Net Indebtedness of the Town of Ithaca $ 2,771,426 NET -CONTRACTING MARGIN Constitutional Debt Limit $ 74,083,641 Less: Total Net Indebtedness (2,771,426) Net Debt -Contracting Margin $ 71,312,215 PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED "Total Net Indebtednes" divided by "Debt Limit: 3.74% TOWN OF ITHACA SUMMARY OF SHORT and LONG TERM DEBT OUTSTANDING PRINCIPAL AND INTEREST ISSUE ORIGINAL DEBT INT RATE MATURITY DATE I DEBT OUTSTANDING 7.300% 1991 Public Imp SERIAL - Water & Sewer Infrastructure 7,767,231 6.625% 2003 Public Imp SERIAL - Public Worls Facility 1,295,223 3.950% 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 1,311,370 3.880% DEBT 2,912,750 ISSUED 2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure 562,160 1/1/2007 2007 2008 2009 2010 2011 2012 ]72013 2007 Hanshaw Road Water Main Imp BAN - 100%- $693,000 2014 2015 OUTSTANDING - 4.750% 2008 Hanshaw Road Water Main Imp BAN - 100% - $693,000 - 4.75% TOTAL $18,614,569 98,398 95,837 93,276 91,696 89,097 86,497 83,897 2016-2024 CONSOLIDATED 321,900 $166,425 1989 Public Imp SERIAL - Water & Sewer Infrastructure $ 4,543,335 7.300% 1991 Public Imp SERIAL - Water & Sewer Infrastructure 7,767,231 6.625% 2003 Public Imp SERIAL - Public Worls Facility 1,295,223 3.950% 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 1,311,370 3.880% 2004 Public Improvement SERIAL - Water Infrastructure 2,912,750 4.346% 2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure 562,160 3.600% 2006 - Public Imp SERIAL - Public Works Facility 222,500 3.760% 2007 Trumansburg Road Water Main Imp BAN - 100%- $524,000 - 4.500% 2007 Hanshaw Road Water Main Imp BAN - 100%- $693,000 - 4.50% 2008 Trumansburg Road Water Main Imp BAN - 100%- $524,000 - 4.750% 2008 Hanshaw Road Water Main Imp BAN - 100% - $693,000 - 4.75% TOTAL $18,614,569 98,398 9/1/08 $ 321,900 $166,425 $ 155,475 $ - $ - $ - $ - $ - $ - $ - $ - 7/26/11 1,498,438 332,813 316,250 299,688 283,125 266,563 - - - - 2/12/19 - 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 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 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 10/1/15 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 - 1/7/11 222,500 47,500 46,000 44,500 43,000 41,500 - - - - - 10/3/08 - - 56,417 - - - - - - - - 10/3/08 - 74,613 - - 10/3/09 - - 61,053 - - - - - - - 10/3/09 - - 80,930 - - - - - - - $ 7,165,960 $ 969,445 $1,070,767 $ 907,127 $ 736,647 $ 717,131 $ 397,254 $ 385,439 $ 373,626 $ 361,811 $ 1,519,727 GENERAL TOWNWIDE 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 479500 46,000 44,500 43,000 41,500 - - - - - TOTAL $ 1,517,723 $ 1,190,032 $149,389 $ 145,085 $140,780 $136,476 $132,171 $ 87,867 $ 85,062 $ 82,258 $ 79,453 $ 151,491 WATER FUND 1989 Public Imp SERIAL - 49% 1991 Public Imp SERIAL - 52% 2004 Bostwick Rd Water Tank & Transmission Main SERIAL - 100% 2004 Public Improvement SERIAL - 100% 2004 Phase II South Hill Water Transmission Imp SERIAL - 100% 2007 Trumansburg Road Water Main Imp BAN - 100%- I YR RENEWAL 2007 Hanshaw Road Water Main Imp BAN - 100%-1 YR RENEWAL TOTAL 2,226,234 7.300% 4,038,960 6.625% 1,311,370 3.880% 2,912,750 4.346% 562,160 3.600% $11,051,474 9/1/08 157,731 81,548 76,183 - - - - - - - - 7/26/11 779,188 173,063 164,450 155,838 147,225 138,613 - - - - - 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 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 10/1/15 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 - - - 56,417 61,053 - - - - - - - - - 74,613 80,930 - - - - - - - $ 5,092,509 $ 575,429 $ 694,590 $ 622,497 $ 464,271 $ 457,009 $ 309,387 $ 300,377 $ 291,368 $ 282,358 $ 1,368,236 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 2009 (ADOPTED NOVEMBER 6, 2008) 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 SF1920.400 TAXES/ASSESSMENT SF1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY FIRE PROTECTION CONTRACTUAL EXPENSE SF3410.400 CONTRACTUAL 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 2007 10/31/08 2009 2009 810.65 600.00 1,000.00 1,000.00 810.65 600.00 1,000.00 1,000.00 810.65 600.00 1,000.00 1,000.00 280.71 0.00 1,000.00 1,000.00 280.71 0.00 1,000.00 1,000.00 280.71 0.00 1,000.00 1,000.00 162.88 0.00 0.00 0.00 0.00 0.00 0.00 0.00 162.88 0.00 0.00 0.00 1,254.24 600.00 2,000.00 2,000.00 0.00 0.00 0.00 0.00 16,083.34 1,076.00 8,562.00 8,562.00 2,715,605.02 3,073,293.00 3,053,212.00 3,053,212.00 170,737.00 175,988.00 181,268.00 181,268.00 5,078.95 17 924.00 9,676.00 9,676.00 2,907,504.31 3 268,281.00 3,252,718.00 3,252,718.00 2,907,504.31 3 268,281.00 3,252,718.00 3.252,718.00 2,907,504.31 3 268,281.00 3,252,718.00 3,252,718.00 2,908,758.55 3,268,881.00 3,254,718.00 3,254,718.00 TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2009 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 STATE AID SF3085 NYS 2% FIRE TAX FUNDS TOTAL STATE AID TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES (ADOPTED NOVEMBER 6, 2008) SF -2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 2,814,993.00 3,008,606.00 3,594,376.00 3,594,376.00 2,814,993.00 3,008,606.00 3,594,376.00 3,594,376.00 9,499.64 9,400.00 9,400.00 9,400.00 9,499.64 9,400.00 9,400.00 9,400.00 82 827.15 50,000.00 35,000.00 35,000.00 82 827.15 50,000.00 35,000.00 35,000.00 21,162.98 19,000.00 18,258.00 18,258.00 21 162.98 19,000.00 18,258.00 18,258.00 2,928,482.77 3,087,006.00 3,657,034.00 3,657,034.00 -19,724.22 181,875.00 -402,316.00 -402,316.00 2,908,758.55 3,268,881.00 3,254,718.00 3,254,718.00 THE LIGHTING FUNDS There are nine (9) lighting districts located within the Ithaca Township. Each lighting district fund is a Special District fund. These nine (9) districts perform a single function, street or road lighting. An annual tax levy is the method used in financing operations for each district In calculating the tax levy some districts use assessed valuations as the basis for computing and other district use road footage or number of units. These applied taxing formulas were determined at the time the District was established. Special districts are accounted for essentially in the same prescribed manner as the General Townwide Fund The nine (9) lighting districts located within the Town of Ithaca are: Forest Home Light District Glenside Light District Renwick Heights Light District Eastwood Commons Light District Clover Lane Light District Winner's Circle Light District Burleigh Light District West Haven Light District Coddington Road Light District Each district budget is categorized into a single major operation. (See pie chart illustrations) Lighting Service BUDGETARY ACCOUNTS Individually, each lighting district raises revenue by way of a tax levy. These taxes are expended for the sole purpose of meeting the monthly cost of operating street or road lighting. Each operating fund is a self -balancing fund. Accounting records are comprised of general ledger accounts where the Town's annual financial plan, or budget is recorded. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary modifications to meet changes in current cost or community needs may be made. As in all other funds modifications made to each lighting district budget requires the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. 2 TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2009 SCHEDULE 1-SL1 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL1-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,763.50 1,877.00 1,960.00 1,960.00 1,763.50 1,877.00 1,960.00 1,960.00 1,763.50 1,877.00 1,960.00 1,960.00 1,763.50 1,877.00 1,960.00 1,960.00 TOTAL APPROPRIATIONS 1,763.50 1,877.00 1,960.00 1,960.00 SL1-1 TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL1-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL1 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SL1-1001 REAL PROPERTY TAXES 378.00 1,877.00 1,960.00 1,960.00 TOTAL REAL PROPERTY TAXES 378.00 1,877.00 1,960.00 1,960.00 USE OF MONEY AND PROPERTY SL1-2401 INTEREST 40.54 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 40.54 0.00 0.00 0.00 TOTAL REVENUES 418.54 1,877.00 1,960.00 1,960.00 APPROPRIATED FUND BALANCE 1.344.96 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 1,763.50 1,877.00 1,960.00 1,960.00 SL1-2 I1� L�GI-�'g' TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2009 SCHEDULE 1-SL2 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL2-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 688.98 728.00 760.00 760.00 688.98 728.00 760.00 760.00 688.98 728.00 760.00 760.00 688.98 728.00 760.00 760.00 TOTAL APPROPRIATIONS 688.98 728.00 760.00 760.00 SL2-1 TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL2-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL2 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SL2-1001 REAL PROPERTY TAXES 559.00 728.00 760.00 760.00 TOTAL REAL PROPERTY TAXES 559.00 728.00 760.00 760.00 USE OF MONEY AND PROPERTY SL2-2401 INTEREST 18.68 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 18.68 0.00 0.00 0.00 TOTAL REVENUES 577.68 728.00 760.00 760.00 APPROPRIATED FUND BALANCE 111.30 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 688.98 728.00 760.00 760.00 SL2-2 LIGHT TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2009 SCHEDULE 1-SL3 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL3-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 960.09 1,018.00 1,060.00 1.060.00 960.09 1,018.00 1,060.00 1,060.00 960.09 1,018.00 1,060.00 1,060.00 960.09 1,018.00 1,060.00 1,060.00 TOTAL APPROPRIATIONS 960.09 1,018.00 1,060.00 1,060.00 SL3-1 SCHEDULE 2-SL3 ESTIMATED REVENUES REAL PROPERTY TAXES SL3-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL3-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL3-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 203.00 1,018.00 1,060.00 1,060.00 203.00 1,018.00 1,060.00 1,060.00 26.60 0.00 0.00 0.00 26.60 0.00 0.00 0.00 229.60 1,018.00 1,060.00 1,060.00 730.49 0.00 0.00 0.00 960.09 1,018.00 1,060.00 1,060.00 EASTWOOD COMMONS TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2009 SCHEDULE 1-SL4 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL4-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,974.22 2,151.00 2,245.00 2,245.00 1,974.22 2,151.00 2,245.00 2,245.00 1,974.22 2,151.00 2,245.00 2,245.00 1,974.22 2,151.00 2,245.00 2,245.00 TOTAL APPROPRIATIONS 1,974.22 2,151.00 2,245.00 2,245.00 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 TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL4-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 442.00 2,151.00 2,245.00 2,245.00 442.00 2,151.00 2,245.00 2,245.00 40.79 0.00 0.00 0.00 40.79 0.00 0.00 0.00 482.79 2,151.00 2,245.00 2,245.00 1.491.43 0.00 0.00_ 0.00 1,974.22 2,151.00 2,245.00 2,245.00 CLOVER LANE LIGHT DISI A RICT TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2009 SCHEDULE 1-SL5 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL5-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 239.56 255.00 266.00 266.00 239.56 255.00 266.00 266.00 239.56 255.00 266.00 266.00 239.56 ' 255.00 266.00 266.00 TOTAL APPROPRIATIONS 239.56 255.00 266.00 266.00 SL5-1 TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL5-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL5 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SL5-1001 REAL PROPERTY TAXES 182.00 255.00 266.00 266.00 TOTAL REAL PROPERTY TAXES 182.00 255.00 266.00 266.00 USE OF MONEY AND PROPERTY SL5-2401 INTEREST 5.33 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 5.33 0.00 0.00 0.00 TOTAL REVENUES 187.33 255.00 266.00 266.00 APPROPRIATED FUND BALANCE 52.23 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 239.56 255.00 266.00 266.00 SL5-2 TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2009 SCHEDULE 1-SL6 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL6-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 691.23 762.00 800.00 800.00 691.23 762.00 800.00 800.00 691.23 762.00 800.00 800.00 691.23 762.00 800.00 800.00 TOTAL APPROPRIATIONS 691.23 762.00 800.00 800.00 SL6-1 TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL6-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL6 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SL6-1001 REAL PROPERTY TAXES 418.00 762.00 800.00 800.00 TOTAL REAL PROPERTY TAXES 418.00 762.00 800.00 800.00 USE OF MONEY AND PROPERTY SL6-2401 INTEREST 13.30 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 13.30 0.00 0.00 0.00 TOTAL REVENUES 431.30 762.00 800.00 800.00 APPROPRIATED FUND BALANCE 259.93 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 691.23 762.00 800.00 800.00 SL6-2 'f I'i�� Ii I�� I ! I: � 1 �'� TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2009 SCHEDULE 1-SL7 ADDDnDDTATTnAIC TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL7-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 808.76 873.00 910.00 910.00 808.76 873.00 910.00 910.00 808.76 873.00 910.00 910.00 808.76 873.00 910.00 910.00 TOTAL APPROPRIATIONS 808.76 873.00 910.00 910.00 SL7-1 TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL7-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL7 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SL7-1001 REAL PROPERTY TAXES 308.00 873.00 910.00 910.00 TOTAL REAL PROPERTY TAXES 308.00 873.00 910.00 910.00 USE OF MONEY AND PROPERTY SL7-2401 INTEREST 11.25 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 11.25 0.00 0.00 0.00 TOTAL REVENUES 319.25 873.00 910.00 910.00 APPROPRIATED FUND BALANCE 489.51 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 808.76 873.00 910.00 910.00 SL7-2 1�/► I �I11I/�`�%I�► I I NMI Lll�c) TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2009 SCHEDULE 1 -SLB APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SI8-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 2,615.85 2,808.00 2,930.00 2,930.00 2,615.85 2,808.00 2.930.00 2,930.00 2,615.85 2,808.00 2,930.00 2,930.00 2,615.85 2,808.00 2,930.00 2,930.00 TOTAL APPROPRIATIONS 2,615.85 2,808.00 2,930.00 2,930.00 SL8-1 TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SLB -2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL8 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2007 10/31/08 2009 2009 REAL PROPERTY TAXES SLB -1001 REAL PROPERTY TAXES 2,061.00 2,808.00 2,930.00 2,930.00 TOTAL REAL PROPERTY TAXES 2,061.00 2,808.00 2,930.00 2,930.00 USE OF MONEY AND PROPERTY SLB -2401 INTEREST 37.79 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 37.79 0.00 0.00 0.00 TOTAL REVENUES 2,098.79 2,808.00 2,930.00 2,930.00 APPROPRIATED FUND BALANCE 517.06 0.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 2,615.85 2,808.00 2,930.00 2,930.00 SLB -2 I� I I I: I � '1 TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2009 SCHEDULE 1-SL9 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL9-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 6, 2008) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 1,550.50 1,660.00 1,731.00 1,731.00 1,550.50 1,660.00 1,731.00 1,731.00 1,550.50 1,660.00 1,731.00 1,731.00 1,550.50 1,660.00 1,731.00 1,731.00 TOTAL APPROPRIATIONS 1,550.50 1,660.00 1,731.00 1,731.00 SL9-1 SCHEDULE 2-SL9 ESTIMATED REVENUES REAL PROPERTY TAXES SL9-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL9-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2009 (ADOPTED NOVEMBER 6, 2008) SL9-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2007 10/31/08 2009 2009 774.00 1,660.00 1,731.00 1,731.00 774.00 1,660.00 1.731.00 1,731.00 20.51 0.00 0.00 0.00 20.51 0.00 0.00 0.00 794.51 1,660.00 1,731.00 1,731.00 755.99 0.00 0.00 0.00 1,550.50 1,660.00 1,731.00 1,731.00 ul i; �� II ►ill ►YI TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2009 - 2013 SUMMARY OF CAPITAL EXPENDITURES EXPENDITURE CATEGORY 2009 2010 2011 2012 2013 TOTAL Cash Reserve For Parks & Open Space Preservation Parks Walkways Highway Infrastructures Other Transportation Enhancements: Traffic Calming Bridges Water Systems Infrastructures Sewer Systems Infrastructures TOTAL CAPITAL EXPENDITURES $ 50,000 $ 60,000 $ 72,000 $86,400 $103,680 $ 372,080 130,000 210,000 168,000 - - 508,000 781,326 - - - - 781,326 298,000 159,600 410,000 - - 867,600 236,600 - - - - 236,600 137,500 - - - - 137,500 2,250,000 - 510,000 - - 2,760,000 350,000 300,000 360,000 432,000 518,400 1,960,400 $ 4,233,426 $ 729,600 $ 1,520,000 $ 518,400 $ 622,080 $ 7,623,506 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2009 - 2013 SUMMARY OF CAPITAL RESOURCES RESOURCE CATEGORY 2009 2010 2011 2012 2013 TOTAL GENERAL TOWNWIDE FUND FEDERAL & STATE GRANTS Play Structures CURRENT OPERATING REVENUE & FUND BALANCE Parks and Open Space Preservation Reserve Play Structures Pine Tree Rd Pedestrian Bridge/Bicycle Imp (Exhibit D) NOTE and BOND BORROWING Saponi Meadows Park Hanshaw Road Walkway Honness Lane Walkway Extension Warren Road Walkway (Exhibit C) E King Rd/Hallberg Park & Chase Pd Trail SUBTOTAL GENERAL PART TOWN HIGHWAY FUND CURRENT OPERATING REVENUE & FUND BALANCE Joanne Drive Landmark Drive Lois Lane Orchard Hill Road Tudor Road Westhaven Road Snyder Hill Road Reconstruction NOTE and BOND BORROWING Forest Home Drive Reconstruction Forest Home Drive Upstream Bridge (Exhibit B) Forest Home Traffic Calming (Exhibit A) SUBTOTAL WATER FUND NOTE and BOND BORROWING Danby Road Water Main Improvement East Shore Drive Water Main Improvement Hungerford Hill Pump Station SUBTOTAL SEWER FUND CURRENT OPERATING REVENUE & FUND BALANCE Jointly Owned Interceptors (City & Town) Ithaca Area Wastewater Plant "SJS" Capital Projects SUBTOTAL TOTAL CAPITAL RESOURCES $ 10,000 $ - $ - $ - $ - $ 10,000 50,000 60,000 72,000 86,400 103,680 372,080 20,000 30,000 - - - 50,000 35,000 - - - - 35,000 - 180,000 168,000 - - 348,000 163,316 - - - - 163,316 120,000 - - - - 120,000 498,010 - - - - 498,010 100,000 - - - - 100,000 $ 996,326 $ 270,000 $ 240,000 $ 86,400 $ 103,680 $ 1,696,406 $ 78,000 $ - $ - $ - $ - $ 78,000 20,000 - - - - 20,000 - 40,800 - - - 40,800 - 36,000 - - - 36,000 - 82,800 - - - 82,800 - 130,000 - - 130,000 280,000 - - 280,000 200,000 - - - - 200,000 102,500 - - - - 102,500 236,600 - - - - 236,600 $ 637,100 $ 159,600 $ 410,000 $ - $ - $ 667,600 $ - 2,000,000 250,000 $ - - - $ 510,000 - - $ - - - $ - - - $ 510,000 2,000,000 250,000 $ 2,250,000 $ - $ 510,000 $ - $ - $ 2,760,000 $ 250,000 100,000 $ 300,000 - $ 360,000 - $ 432,000 - $ 518,400 - $ 1,860,400 100,000 $ 350,000 $ 300,000 $ 360,000 $ 432,000 $ 518,400 $ 1,960,400 $ 4,233,426 $ 729,600 $ 1,520,000 $ 518,400 $ 622,080 $ 7,084,406 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2009 - 2013 BY PROJECT PROJECT 2009 2010 2011 2012 2013 TOTAL COMMUNITY PARKS TRAILS, TRANSPORTATION ENHANCEMENTS and DEVELOPMENT RIGHTS GENERAL TOWNWIDE FUND $ 78,000 $ - $ - $ - $ 78,000 Parks and Open Space Preservation Cash Reserve $ 50,000 $ 60,000 $ 72,000 $ 86,400 $ 103,680 $ 372,080 E King Rd/Hallberg Park & Chase Pd Trail 100,000 - - - - 100,000 Hanshaw Road Walkway 163,316 - - - - 163,316 Honness Lane Walkway Extension 120,000 - - - - 120,000 Warren Road Walkway (Exhibit C) 498,010 - - - - 498,010 Pine Tree Rd Pedestrian Bridge/ Bicycle Imp (Exhibit D) 35,000 - - - - 35,000 Play Structure(s) Replacement Program 30,000 30,000 - - - 60,000 Saponi Meadows Park - 180,000 168,000 - - 348,000 SUBTOTAL $ 996,326 $ 270,000 $ 240,000 $ 86,400 $ 103,680 $ 1,696,406 INFRASTRUCTURES TRANSPORTATION PAVING and PARTIAL RECONSTRUCTION GENERAL PART TOWN HIGHWAY FUND Joanne Drive $ 78,000 $ - $ - $ - $ 78,000 Landmark Drive 20,000 - - - 20,000 Forest Home Drive Reconstruction 200,000 - - - 200,000 Forest Home Drive Upstream Bridge (Exhibit B) 102,500 - - - - 102,500 Forest Home Drive Traffic Calming (Exhibit A) 236,600 - - - - 236,600 Lois Lane - 40,800 - - 40,800 Orchard Hill Road - 36,000 - - 36,000 Tudor Road - 82,800 - - 82,800 Westhaven Road - - 130,000 - 130,000 Snyder Hill Road Reconstruction - - 280,000 - 280,000 SUBTOTAL $ 637,100 $ 159,600 $ 410,000 $ - $ 1,206,700 WATER FUND East Shore Drive Water Main Improvement Hungerford Hill Pump Station Danby Road Water Main Improvement SUBTOTAL SEWER FUND Jointly Owned Interceptors (City and Town) Ithaca Area Wastewater Plant "SJS" Capital Projects WATER and SEWER SYSTEMS $ 2,000,000 $ - $ - $ - $ 2,000,000 250,000 - - - 250,000 - - 510,000 - 510,000 $ 2,250,000 $ - $ 510,000 $ - $ 2,760,000 $ 250,000 $ 300,000 $ 360,000 $ 432,000 $ 518,400 $ 1,860,400 100,000 - - - - 100,000 SUBTOTAL $ 350,000 $ 300,000 $ 360,000 $ 432,000 $ 518,400 $ 1,960,400 TOTAL CAPITAL COST $ 4,233,426 $ 729,600 $ 1,520,000 $ 518,400 $ 622,080 $ 7,623,506 Page 3 CAPITAL IMPROVEMENT PROGRAMMING The Town of Ithaca implemented capital programming and budgeting beginning 2001. The objective and purpose of the Town's Capital Improvement Program is for providing timely fiscal planning of those capital expenditures to be incurred each year over a fixed period of years to meet capital needs. The Town's Capital Improvement Program (CIP) addresses each project or other contemplated expenditure in which the Town is to have a part and the full resources estimated to be available to finance the projected expenditure. Separate Capital Project Funds are established for individual projects once the project is legally authorized by the Town Board. The self -balancing Capital Project Fund accounts for financial resources used in the acquisition, renovation, construction of any major facility. As outlined within the capital plan, projects may generate financing resources from one or in combination of the following sources: Local Sources (e.g. budgeted appropriations of fund balance, real property taxes) State Sources (e.g. NYS Emergency Aid) Federal Sources (e.g. FEMA) Obligations (e.g. bond anticipation notes, statutory installment bonds, long-term serial bonds) Special Assessments (e.g. beautification or benefit tax) BUDGETARY ACCOUNTIBILITY Estimates for current capital expenditures and financing resources are outlined and set forth in the Town's annual operating budget. Once the annual budget is adopted, it provides the authority for the capital outlay of capital expenditures as outlined in the capital budget. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary, modifications to meet changes in current cost or community needs may be made. As in all other funds modifications made to each lighting district budget requires the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA EXHIBIT A SUMMARY OF FOREST HOME TRAFFIC CALMING PROJECT ESTIMATED PROJECT COSTS: 6 - ENTRANCE FEATURES $185,400 4 - MID -BLOCK SPEED TABLES 51,200 TOTAL ESTIMATED PROJECT COST RESOURCES: CORNELL UNIVERSITY FOREST HOME LIGHTING DISTRICTS TOWN OF ITHACA LOCAL SHARE $ 90,000 140,400 6,200 $ 236,600 TOTAL ESTIMATED PROJECT RESOURCES $ 236,600 TOWN OF ITHACA EXHIBIT B SUMMARY OF FOREST HOME DRIVE UPSTREAM BRIDGE PROJECT TOTAL ESTIMATED PROJECT COSTS RESOURCES: FEDERAL GRANT TOMPKINS COUNTY TOWN OF ITHACA LOCAL SHARE TOTAL ESTIMATED PROJECT RESOURCES $ 879,000 190,500 102,500 $ 1,172,000 $ 1,172,000 TOWN OF ITHACA EXHIBIT C SUMMARY OF WARREN ROAD WALKWAY TOTAL ESTIMATED PROJECT COSTS RESOURCES: FEDERAL GRANT NYSEG TOWN OF ITHACA LOCAL SHARE TOTAL ESTIMATED PROJECT RESOURCES $ 323,000 30,000 145,010 $ 498,010 $ 498,010 TOWN OF ITHACA EXHIBIT D SUMMARY OF PINE TREE PEDESTRAIN BRIDGE & BICYCLE IMPROVEMENTS TOTAL ESTIMATED PROJECT COSTS RESOURCES: FEDERAL GRANT CORNELL UNIVERSITY TOMPKINS COUNTY TOWN OF ITHACA LOCAL SHARE TOTAL ESTIMATED PROJECT RESOURCES $ 683,505 199,718 34,999 34,998 $ 953,220 $ 953,220