HomeMy WebLinkAbout2009 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