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HomeMy WebLinkAbout2010 Final BudgetA Fj OU Peter Stein, Con , ncifinan William Goodman, Councilman Herb Engma'n", Supervisor Pat Leary, Councilwoman Rich DePablo, Councilman Eric Levine, Councilman Tee -Ann Hunter, Councilwoman kt Peter Stein, Con , ncifinan William Goodman, Councilman Herb Engma'n", Supervisor Pat Leary, Councilwoman Rich DePablo, Councilman Eric Levine, Councilman Tee -Ann Hunter, Councilwoman TOWN BUDGET FOR 2010 TOWN OF ITHACA IN COUNTY OF TOMPKINS VILLAGES WITHIN TOWN CAYUGA HEIGHTS CERTIFICATION OF TOWN CLERK TOWN CLERK, ,'�«•w � � THAT THE FOLLOW NG IS A TRUE AND CORRECT COPY OF THE 8 s p r `�•+.w {M UDGET OF THE TOWN OF ITHACA AS ADOPTED BY THE TOWN BOARD i. NOVEMBER 5, 2009. Signed: Dated: y TOWN OF ITHACA ADOPTED 2010 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Real Prnnerty Tay Rate Rn -1 01 A Dor Cl Mn of Ac.....rl Dr.,.,o.r., v.,i- GENERAL FUND TOWNWIDE (A) ( Includes Village of Cayuga Heights Appropriations ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 3,045,296 $ I I I $ 1 $ 4,177,801 1 1 I 4,077,501 Appropriated Fund Balance $ 1999 2000 2001 2002 2003 2004 2005 2006 200 2008 2009 2010 2010 2010 GENERAL FUND TOWNWIDE (A) ( Includes Village of Cayuga Heights Appropriations $ 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 $ 5,039,585 $ 4,177,801 $ 4,077,501 $ 4,077,501 Appropriated Fund Balance $ 198,506 $ 291,355 $ 166,048 $ 361,791 $ 379,175 $ 703,317 $ 930,560 $ 444,070 $ 399,779 $ 452,610 $ 430,773 $ 473,760 $ 650,287 $ 488,461 Other Revenue $ 534,134 $ 446,449 $ 648,230 $ 678,927 $ 988,508 $ 747,575 $ 760,999 $ 888,323 $ 1,450,736 $ 1,327,784 $ 2,334,679 $ 1,390,971 $ 1,290,971 $ 1,290,971 Sales Tax Revenue $ - $ 280,068 $ 342,096 $ 267,814 $ 335,992 $ 304,900 $ 191,969 $ - $ 162,854 $ 50,000 $ 190,498 $ 190,498 $ 190,498 $ 175,498 REAL PROPERTY TAX LEVY $ 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 $ 2,122,572 $ 1,945,745 $ 2,122,571 TAX RATE $ 1.256 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.380 $ 1.68 $ 1.68 $ 1.68 $ 1.68 $ 1.68 $ 1.54 $ 1.68 Assessed Value $ 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 $ 1,263,435,694 $ 1,263,435,694 $ 1,263,435,694 GENERAL PART TOWN FUND (B) ( Excludes Village of Cayuga Heights ) Appropriations $ 778,076 $ 512,272 $ 590,249 $ 621,153 $ 687,722 $ 742,071 $ 763,396 $ 826,172 $ 779,604 $ 952,006 $ 1,049,611 $ 1,036,896 $ 1,036,896 $ 1,051,896 Appropriated Fund Balance $ 104,113 $ 104,340 $ 146,488 $ 155,140 $ 144,879 $ 132,371 $ 98,631 $ (7,615) $ 165,157 $ 74,025 $ 28,147 $ 43,732 $ 43,732 $ 43,732 Other Revenue $ 149,963 $ 144,000 $ 159,500 $ 177,000 $ 184,200 $ 180,000 $ 185,500 $ 295,500 $ 281,150 $ 240,000 $ 298,500 $ 270,200 $ 270,200 $ 270,200 Sales Tax Revenue $ 524,000 $ 263,932 $ 284,261 $ 289,013 $ 358,643 $ 429,700 $ 479,265 $ 538,287 $ 333,287 $ 637,981 $ 722,964 $ 722,964 $ 722,964 $ 722,964 REAL PROPERTY TAX LEVY $ - $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Assessed Value $ 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 $ 881,186,887 $ 881,186,887 $ 881,186,887 HIGHWAY FUND (DB) Excludes Village of CaVuga Heights ) Appropriations $ 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 $ 2,224,649 $ 2,310,876 $ 2,310,876 $ 2,310,876 Appropriated Fund Balance $ 105,650 $ 99,900 $ 136,837 $ 299,192 $ 337,007 $ 443,706 $ (233,213) $ 391,962 $ 42,691 $ 336,518 $ 459,339 $ 463,716 $ (268,852) $ (268,852) Other Revenue $ 143,200 $ 895100 $ 106,500 $ 128,500 $ 141,300 $ 166,800 $ 368,500 $ 114,800 $ 102,000 $ 99,000 $ 317,000 $ 398,850 $ 398,850 $ 398,850 Sales Tax Revenue $ 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 $ 1,448,310 $ 1,448,310 REAL PROPERTY TAX LEVY $ - $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ 732,568 $ 732,568 TAX RATE $ - $ - $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ - $ - $ 0.83 $ 0.83 Assessed Value $ 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 $ 881,186,887 $ 881,186,887 $ 881,186,887 FIRE PROTECTION FUND (SF) Excludes Village of Cavuga Heights ) Appropriations $ 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 $ 3,333,405 $ 3,333,405 $ 3,333,405 Appropriated Fund Balance $ - $ (33,597) $ 2,440 $ (102,008) $ (44,356) $ (154,976) $ (84,710) $ (38,823) $ 101,101 $ 181,875 $ (402,316) $ (388,346) $ 260,228 $ 260,228 Other Revenue $ 23,400 $ 26,400 $ 38,800 $ 39,500 $ 28,000 $ 33,400 $ 42,134 $ 45,900 $ 53,500 $ 78,400 $ 62,658 $ 37,100 $ 37,100 $ 37,100 Sales Tax Revenue $ - $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ REAL PROPERTY TAX LEVY $ 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 $ 3,684,651 $ 3,036,077 $ 3,036,077 TAX RATE $ 3.877 $ 3.887 $ 3.885 $ 3.836 $ 3.836 $ 3.836 $ 3.836 $ 3.740 $ 3.740 $ 3.920 $ 3.920 $ 3.920 $ 3.230 $ 3.230 Assessed Value $ 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 $ 939,962,066 $ 939,962,066 $ 939,962,066 RISK RETENTION FUND (R) ( Includes Village of Cayuga Heights ) Appropriations $ 26,500 $ 16,000 $ 16,000 $ 11,000 $ 11,000 $ 15,000 $ 7,500 $ 9,000 $ 10,000 $ 10,000 $ 10,000 $ 11,500 $ 11,500 $ 11,500 Appropriated Fund Balance $ 11,300 $ 4,975 $ 4,500 $ 1,000 $ 1,000 $ 4,500 $ 2,200 $ 3,700 $ 4,300 $ (1,000) $ - $ 1,000 $ 1,000 $ 1,000 Other Revenue $ 15,200 $ 11,025 $ 11,500 $ 10,000 $ 10,000 $ 10,500 $ 5,300 $ 5,300 $ 5,700 $ 11,000 $ 10,000 $ 10,500 $ 10,500 $ 10,500 REAL PROPERTY TAX LEVY $ - $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ $ _ TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Assessed Value $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 74590649483 $ 7749028,362 $ 835,297,966 $ 937,022,814 $ 1,019,584,844 $ 1,040,091,254 $ 1,054,464,951 $ 1,240,258,761 $ 1,263,435,694 $ 1,263,435,694 $ 1,263,435,694 FUND DEBT SERVICE FUND ( Includes Village of Cayuga Heights) Appropriations Appropriated Fund Balance Other Revenue REAL PROPERTY TAX LEVY TAX RATE Assessed Value WATER FUND (F TOWN OF ITHACA ADOPTED BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY BASED ON A PER UNIT OR SERVICE BENEFIT CHARGE ADOPTED i ADOPTED ADOPTED I ADOPTED ADOPTED ADOPTED ADOPTED I ADOPTED I ADOPTED 1999 2000 2001 20C 1 2003 2004 1 2005 2006 2007 PRELIMINARY 2008 1 2009 1 2010 1 2010 ADOPTED 2010 $ 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 $ 841,248 $ 841,248 $ 841,248 $ 1,800 $ 1,799 $ 1,700 $ 2,200 $ 2,201 $ (1,801) $ 286,220 $ 186,000 $ - $ - $ (2,200) $ - $ - $ $ 912,115 $ 896,514 $ 836,525 $ 800,399 $ 789,772 $ 888,477 $ 915,329 $ 996,163 $ 979,946 $ 1,073,768 $ 904,927 $ 841,248 $ 841,248 $ 841,248 1,260,000 $ $ 427,926 1,396,000 $ 320,308 $ 1,303,000 $ 2,466,677 $ 518,334 $ 515,677 $ 1,171,443 $ 1,105,526 $ 1,531,500 $ 2,284,900 $ 3,458,564 $ 3,458,564 $ 3,458,564 $ 1,300,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 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 $ 1,263,435,694 $ 1,263,435,694 $ 1,263,435,694 Appropriations Appropriated Fund Balance $ $ 2,116,136 249,056 $ 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 $ 4,812,403 $ 5,632,380 $ 5,632,380 $ 5,632,380 Revenues - Other $ 607,080 $ $ (16,600) 414,532 $ 25,173 $ (96,327) $ (5,182) $ 33,521 $ (120,168) $ (99,907) $ (220,498) $ (5,200) $ 142,087 $ (210,816) $ (210,816) $ (210,816) Revenues - Estimated Metered Water Sales $ 1,260,000 $ 1,260,000 $ $ 427,926 1,396,000 $ 320,308 $ 1,303,000 $ 2,466,677 $ 518,334 $ 515,677 $ 1,171,443 $ 1,105,526 $ 1,531,500 $ 2,284,900 $ 3,458,564 $ 3,458,564 $ 3,458,564 $ 1,300,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,880,000 $ 1,750,000 $ 1,695,677 $ 1,963,000 $ 1,963,000 $ 1,963,000 Benefit Assessments Water Available & Connected (WD301) No. of Units Per Unit Charge (Benefit Assessment Charge) $ 7,409.21 54 $ 7,206.15 54 $ 7,220.84 7,282.14 7,488.21 7,488.21 7,468.87 7,590.54 7,710.28 7,752.93 7,663.77 7,625.95 7,625.95 7,625.95 Benefit Assessment Revenue $ 400,100 $ 389,132 $ 54 389,926 $ 54 $ 393,236 $ 54 $ 404,363 $ 65 $ 486,734 $ $ 65 485,477 $ 80 $ 607,243 $ 80 $ 616,822 $ 90 $ 697,763 $ 90 $ 689,739 $ 90 $ 90 $ 90 $ 686,335 $ 686,335 $ 686,335 Water Not Available (WD300) Ad Valoreum Assessment Values $ 337,262,891 $ 352,899,791 $ 329,161,691 $ 330,037,842 $ 332,219,944 $ 332,219,944 $ 335,150,131 $ 346,094,179 $ 344,045,563 $ 361,296,214 $ 387,971,571 $ 374,591,280 $ 374,591,280 $ 374,591,280 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 $ 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 $ 7,361 $ 7,361 $ 7,361 SEWER FUND (G) Appropriations Appropriated Fund Balance $ $ 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 $ 2,188,109 $ 2,283,976 $ 2,283,976 $ 2,283,976 Revenues - Other $ (105,640) 459,702 $ (362,637) $ 232,765 $ (195,705) $ (432,018) $ 94,713 $ 676,194 $ 679,115 $ 310,375 $ 560,752 $ 552,606 $ 796,192 $ 796,192 $ 796,192 Revenues - Estimated Metered Sewer Rents $ 1,220,000 $ $ 1,224,331 1,200,000 $ $ 565,826 1,340,000 $ 569,546 $ 1,340,000 $ 575,669 $ 1,340,000 $ 496,875 $ 1,340,000 $ 485,517 $ 254,509 $ 64,000 $ 70,700 $ 64,284 $ 49,000 $ 49,000 $ 49,000 $ 1,340,000 $ 1,350,000 $ 1,638,335 $ 1,418,000 $ 1,418,000 $ 1,438,784 $ 1,438,784 $ 1,438,784 Benefit Assessments Sewer Available & Connected (WD301) No. of Units Per Unit Charge (Benefit Assessment Charge) $ 7,001.15 75 $ 6,797.60 75 $ 6,831.61 75 6,882.17 $ 7,102.69 7,102.69 7,087.96 7,193.66 7,344.49 7,388.14 7,305.95 7,268.13 7,268.13 7,268.13 Benefit Assessment Revenue $ 525,087 $ 509,821 $ 512,370 75 $ 516,163 $ 75 $ 532,702 $ 65 $ 461,675 $ $ 65 460,717 $ 30 $ 215,810 $ 30 $ 220,335 $ 20 $ 147,763 $ 20 $ 146,119 $ 20 145,362 $ 20 $ 20 $ $ 145,362 $ 145,362 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 $ 425,479,474 $ 425,479,474 $ 425,479,474 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 $ 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 $ 7,422 $ 7,422 $ 7,422 TOWN OF ITHACA ADOPTED 2010 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY FOREST HOME LIGHT DISTRICT (SLI) Appropriations -.------- ADOPTED -.-- . _......._ _,,,,, ,,, ,,,,, ----UU rAVIJVIay vCA Uc V1 U111 U1 v! L1ynu119 unns or LlgflYing Koaa tronzage 2,829 $ 2,500 $ 3,425 $ ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 358 I I $ 700 $ - $ - $ (695) $ - $ 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2010 1 2010 FOREST HOME LIGHT DISTRICT (SLI) Appropriations $ 2,600 $ 2,600 $ 2,000 $ 2,300 $ 2,829 $ 2,500 $ 3,425 $ 2,384 $ 1,877 $ 1,877 $ 2,209 $ 2,209 $ 2,209 Appropriated Fund Balance $ 358 $ - $ 700 $ - $ - $ (695) $ - $ 2,006 $ - $ - $ 1,272 $ 1,272 $ 1,272 Other Revenue $ - $ - $ 1,300 $ - $ - $ _ $ - $ _ $ - $ _ $ - $ _ $ DISTRICT REAL PROPERTY TAX LEVY $ 2,242 $ 2,600 $ 1,300 $ 2,300 $ 2,829 $ 3,195 $ 3,425 $ 378 $ 1,877 $ 1,877 $ 957 $ 957 $ 957 DISTRICT TAX RATE $ 0.130 $ 0.148 $ 0.074 $ 0.130 $ 0.130 $ 0.130 $ 0.130 $ 0.014 $ 0.067 $ 0.056 $ 0.028 $ 0.028 $ 0.028 Assessed Values $ 17,249,777 $ 17,557,149 $ 17,464,761 $ 17,687,900 $ 21,758,900 $ 24,574,200 $ 26,343,200 $ 26,573,000 $ 27,881,000 $ 33,515,500 $ 34,310,700 $ 34,310,700 $ 34,310,700 GLENSIDE LIGHT DISTRICT (SL2) Appropriations $ 1,000 $ 1,000 $ 900 $ 825 $ 994 $ 994 $ 1,189 $ 859 $ 728 $ 760 $ 862 $ 862 $ 862 Appropriated Fund Balance $ 186 $ - $ 200 $ - $ - $ (127) $ - $ 300 $ - $ - $ 862 $ 862 $ 862 Other Revenue $ - $ - $ 700 $ - $ - $ _ $ - $ _ $ _ $ _ $ _ $ _ $ _ DISTRICT REAL PROPERTY TAX LEVY $ 814 $ 1,000 $ 700 $ 825 $ 994 $ 1,121 $ 1,189 $ 559 $. 728 $ 760 $ - $ - $ _ DISTRICT TAX RATE $ 0.330 $ 0.390 $ 0.271 $ 0.319 $ 0.319 $ 0.319 $ 0.319 $ 0.149 $ 0.194 $ 0.181 $ - $ . - $ Assessed Values $ 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 $ 4,252,500 $ 4,252,500 $ 4,252,500 RENWICK HEIGHTS LIGHT DISTRICT (SL3) Appropriations $ 1,850 $ 1,850 $ 1,300 $ 1,200 $ 1,203 $ 1,203 $ 1,759 $ 1,200 $ 1,018 $ 1,060 $ 1,196 $ 1,196 $ 1,196 Appropriated Fund Balance $ (363) $ 300 $ 1,000 $ - $ - $ (318) $ - $ 997 $ - $ - $ 905 $ 905 $ 905 Other Revenue $ - $ - $ 300 $ - $ - $ _ $ - $ _ $ _ $ _ $ _ $ _ $ DISTRICT REAL PROPERTY TAX LEVY $ 2,213 $ 1,550 $ 300 $ 1,200 $ 1,203 " $ 1,521 $ 1,759 $ 203 $ 1,018 $ 1,060 $ 291 $ 291 $ 291 DISTRICT.TAX RATE $ 0.310 $ 0.213 $ 0.041 $ 0.166 $ 0.166 $ 0.166 $ 0.166 $ 0.019 $ 0.096 $ 0.082 $ 0.022 $ 0.022 $ . 0.022 Assessed Values $ 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 $ 12,947,800 $ 12,947,800 $ 12,947,800 EASTWOOD COMMONS LIGHT DISTRICT (SL4) Appropriations $ 2,900 $ 2,900 $ 2,500 $ 2,300 $ 2,571 $ 2,571 $ 3,558 $ 2,442 $ 2,151 $ 2,245 $ 2,381 $ 2,381 $ 2,381 Appropriated Fund Balance $ (152) $ - $ 700 $ - $ - $ (525) $ - $ 2,000 $ - $ - $ 1,292 $ 1,292 $ 1,292 Other Revenue $ - $ - $ 1,800 $ 2,300 $ 2,571 $ - $ - $ _ $ _ $ _ $ - $ _ $ _ DISTRICT REAL PROPERTY TAX LEVY $ 31052 $ 2,900 $ 1,800 $ 2,300 $ 2,571 $ 3,096 $ 3,558 $ 442 $ 2,151 $ 2,245 $ 1,089 $ 1,089 $ 1,089 DISTRICT TAX RATE $ 0.520 $ 0.496 $ 0.293 $ 0.374 $ 0.374 $ 0.374 $ 0.374 $ 0.046 $ 0.221 $ 0.184 $ 0.087 $ 0.087 $ 0.087 Assessed Values $ 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 $ 12,467,500 $ 12,467,500 $ 12,467,500 CLOVER LANE LIGHT DISTRICT (SL5) Appropriations $ 400 $ 400 $ 300 $ 265 $ 287 $ 287 $ 336 $ 282 $ 255 $ 266 $ 288 $ 288 $ 288 Appropriated Fund Balance $ 92 $ 92 $ 100 $ - $ - $ (30) $ - $ 100 $ - $ - $ 111 $ 111 $ 111 Other Revenue $ - $ - $ 200 $ 265 $ 287 $ - $ _ $ - $ _ $ _ DISTRICT REAL PROPERTY TAX LEVY $ - 308 $ 308 $ 200 $ 265 $ 287 $ 317 $ 336 $ 182 $ 255 $ 266 $ 177 $ 177 $ 177 DISTRICT TAX RATE $ 0.230 $ 0.227 $ 0.147 $ 0.1.95 $ 0.195 $ - 0.195 $ 0.195 $ 0.106 $ 0.148 $ 0.117 $ 0.078 $ 0.078 $ 0.078 Assessed Values $ 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 $ 2,270,000 TOWN OF ITHACA ADOPTED 2010 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY .L npniAi ri Quirt Aee--nn$ P -A ni A Dnr 01 nnn ..f A^ ..d 11..1.... .... NL ...... L..... _s 1 -ea_ WINNERS CIRCLE LIGHT DISTRICT (SI -6) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values BURLEIGH DRIVE LIGHT DISTRICT (SI -7) $ 1,000 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 800 $ 800 $ 800 1 1 $ - 1 (3) $ 100 $ 300 $ - 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2010 2010 WINNERS CIRCLE LIGHT DISTRICT (SI -6) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values BURLEIGH DRIVE LIGHT DISTRICT (SI -7) $ 1,000 $ 1,000 $ 1,000 $ 800 $ 775 $ 893 $ 893 $ 1,034 $ 818 $ 762 $ 800 $ 800 $ 800 $ 800 $ - $ (3) $ 100 $ 300 $ - $ - $ (69) $ - $ 400 $ - $ - $ 450 $ 450 $ 450 $ - $ - $ - $ 500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,000 $ 1,012 $ 900 $ 500 $ 775 $ 893 $ 962 $ 1,034 $ 418 $ 762 $ 800 $ 358 $ 358 $ 358 $ 0.618 $ 0.620 $ 0.551 $ 0.306 $ 0.475 $ 0.475 $ 0.475 $ 0.474 $ 0.191 $ 0.352 $ 0.315 $ 0.142 $ 0.142 $ 0.142 $ 1,617,000 $ 1,633,000 $ $ 1,633,000 $ $ 1,633,000 $ $ 1,633,000 $ 1,880,000 $ 2,025,000 $ $ 2,183,000 $ 2,183,000 0.222 $ 2,163,000 $ 2,540,000 $ 2,530,000 $ 2,530,000 $ 2,530,000 Appropriations $ 1,100 $ 1,300 $ 1,300 $ 1,200 $ 825 $ 825 $ 825 $ 896 $ 777 $ 873 $ 910 $ 980 $ 980 $ 980 Appropriated Fund Balance $ - $ - $ - $ 250 $ - $ - $ - $ - $ 469 $ - $ - $ 256 $ 256 $ 256 Other Revenue $ - $ - $ - $ 950 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ _ DISTRICT REAL PROPERTY TAX LEVY $ 1,100 $ 1,300 $ 1,300 $ 950 $ 825 $ 825 $ 825 $ 896 $ 308 $ 873 $ 910 $ 724 $ 724 $ 724 DISTRICT TAX RATE $ 0.288 $ 0.349 $ 0.349 $ 0.255 $ 0.222 $ 0.222 $ 0.222 $ 0.241 $ 0.083 $ 0.235 $ 0.238 $ 0.189 $ 0.189 $ 0.189 Assessed Front Property Footage 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 3,821.10 WEST HAVEN LIGHT DISTRICT (SI -8) Appropriations $ 4,000 $ 4,000 $ 4,000 $ 3,200 $ 3,100 $ 3,103 $ 3,176 $ 3,176 $ 3,261 $ 2,808 $ 2,930 $ 3,226 $ 3,226 $ 3,226 Appropriated Fund Balance $ - $ (175) $ 400 $ 1,100 $ - $ - $ - $ - $ 1,200 $ - $ - $ 911 $ 911 $ 911 Other Revenue $ - $ - $ - $ 2,100 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ DISTRICT REAL PROPERTY TAX LEVY $ 4,000 $ 4,145 $ 3,600 $ 2,100 $ 3,100 $ 3,103 $ 3,176 $ 3,176 $ 2,061 $ 2,808 $ 2,930 $ 2,315 $ 2,315 $ 2,315 DISTRICT TAX RATE $ 0.469 $ 0.490 $ 0.426 $ 0.248 $ 0.442 $ 0.461 $ 0.472 $ 0.472 $ 0.306 $ 0.417 $ 0.435 $ 0.344 $ 0.344 $ 0.344 Assessed Number of Lighting Units 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 6,732.00 CODDINGTON ROAD LIGHT DISTRICT (SI -9) Appropriations $ 2,100 $ 2,300 $ 2,300 $ 1,900 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 1,925 $ 1,660 $ 1,731 $ 1,908 $ 1,908 $ 1,908 Appropriated Fund Balance $ - $ 192 $ - $ 300 $ - $ - $ - $ - $ 1,151 $ - $ - $ 419 $ 419 $ 419 Other Revenue $ - $ - $ - $ 1,600 $ - $ - $ - $ - $ - $ - $ - $ _ $ _ $ DISTRICT REAL PROPERTY TAX LEVY $ 2,100 $ 2,108 $ 2,300 $ 1,600 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 774 $ 1,660 $ 1,731 $ 1,489 $ 1,489 $ 1,489 DISTRICT TAX RATE $ 0.279 $ 0.280 $ 0.306 $ 0.217 $ 0.244 $ 0.254 $ 0.264 $ 0.262 $ 0.111 $ 0.238 $ 0.248 $ 0.214 $ 0.214 $ 0.214 Assessed Number of Lighting Units 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 6,972.00 TOWN OF ITHACA TOWNWIDE ASSESSED REAL PROPERTY VALIDATIONS 1990 TO 2010 ,�,,- J, $1,400,000,000 ti43 pph f $1,200,000,000 $800,000,000 Lu $600,000,000 W cn $400,000,000 $200,000,000 $0 yypp�� y st7� a 9 'p® ® 'po Z'po �'p® 'p® 'p®®Z® 'p® 18001 ®®yO0®7®& ®9I®y YEAR I i O O O ti ^ 6a 7 1 1 ;I TOWN OF ITHACA SUMMARY OF TAX EXEMPT PROPERTIES & EXEMPTIONS FOR 2010 REAL PROPERTY TAX PURPOSES TOTAL ASSESSED VALUATIONS TOTAL EXEMPT ASSESSED VALUATIONS (IN THE TOWN ONLY - DOES NOT INCLUDED VCH) PERCENT OF EXEMPTIONS TO TOTAL ASSESSED VALUATIONS 2008 2009 $ 1,244,119,112 $ 1,263,435,694 $ 19,316,582 $ 972,768,723 $ 984,267,318 $ 11,498,595 78% 78% CODE DESCRIPTION 2008 2009 $ 4,000 - 0.00% 6,332,000 6,332,200 CHANGE CHANGE 12100 NYS PARKS 13350 CITY OWNED VACANT LAND IN THE TOWN ON CODDINGTON RD 13450 TOWN OWNED WATER TANK IN VILLAGE ON SHELDON RD 13650 VILLAGE OWNED PROPERTY IN THE TOWN - SEWERAGE PLANT 14100 CORNELL PROFESSIONAL BLDG. BODY SHOP & GARAGE ON TOWER RD 25210 CAYUGA MEDICAL CENTER 25120 EDUCATION - ITHACA COLLEGE 25110 RELIGIOUS INSTITUTIONS & CHURCHES 27350 CEMETERIES OTHER EXEMPTIONS - REAL PROPERTY EXEMPTIONS (E.g. SR EXEMPTION) TOTAL $ 91,533,000 $ 92,480,100 $ 947,100 1.03% 4,000 4,000 - 0.00% 6,332,000 6,332,200 200 0.00% 1,500,000 1,500,000 - 0.00% 5,000,000 5,000,000 - 0.00% 49,500,000 49,500,000 - 0.00% 693,495,100 694,182,600 687,500 0.10% 11,268,000 11,462,000 194,000 1.72% 1,857,000 1,857,000 - 0.00% 112,279,623 121,949,418 9,669,795 8.61% $ 972,768,723 $ 984,267,318 $11,498,595 1.18% SLIDING TAX SCALE Real Property Taxes are raised in two (2) of the major operating funds of the Town of Ithaca. These funds are the General Townwide Fund and the Fire Protection Fund. These "tax scales" illustrate how much tax revenue is raised for each time the tax rate moves one cent for every $1,000 of assessed real property value. All Towns in Tompkins County do not have local property assessors. All real property taxable values are determined by and obtained from the Tompkins County Department of Assessment. TOWN OF ITHACA SLIDING TAX RATE SCALE 1 cent for every $1 000 of assesses valuC BASED•N 2009 PUBLISHED ASSESSMENT ROLL FOR 2010 GENERAL TOWNWIDE REAL PROPERTY TAX PURPOSES FULLY TAX TAX REVENUE TAX REVENUE TAX % TAXABLE RATE RAISED MOVEMENT INCREASE $1,263,435,694 $1.39 $1,756,176 $366,395 -17.2619% $1,263,435,694 $1.40 $1,768,810 $353,761 -16.6666% $1,263,435,694 $1.41 $1,781,444 $341,127 -16.0714% $1,263,435,694 $1.42 $1,794,079 $328,492 -15.4762% $1,263,435,694 $1.43 $1,806,713 $315,858 -14.8809% $1,263,435,694 $1.44 $1,819,347 $303,224 -14.2857% $1,263,435,694 $1.45 $1,831,982 $290,589 -13.6904% $1,263,435,694 $1.46 $1,844,616 $277,955 -13.0952% $1,263,435,694 $1.47 $1,857,250 $265,320 -12.5000% $1,263,435,694 $1.48 $1,869,885 $252,686 -11.9047% $1,263,435,694 $1.49 $1,882,519 $240,052 -11.3095% $1,263,435,694 $1.50 $1,895,154 $227,417 -10.7142% $1,263,435,694 $1.51 $1,907,788 $214,783 -10.1190% $1,263,435,694 $1.52 $1,920,422 $202,149 -9.5238% $1,263,435,694 $1.53 $1,933,057 $189,514 -8.9285% $1,263,435,694 $1.54 $1,945,691 $176,880 -8.3333% $1,263,435,694 $1.55 $1,958,325 $164,246 -7.7381% $1,263,435,694 $1.56 $1,970,960 $151,611 -7.1428% $1,263,435,694 $1.57 $1,983,594 $138,977 -6.5476% $1,263,435,694 $1.58 $1,996,228 $126,343 -5.9523% $1,263,435,694 $1.59 $2,008,863 $113,708 -5.3571% $1,263,435,694 $1.60 $2,021,497 $101,074 -4.7619% $1,263,435,694 $1.61 $2,034,131 $88,439 -4.1666% $1,263,435,694 $1.62 $2,046,766 $75,805 -3.5714% $1,263,435,694 $1.63 $2,059,400 $63,171 -2.9761% $1,263,435,694 $1.64 $2,072,035 $50,536 -2.3809% $1,263,435,694 $1.65 $2,084,669 $37,902 -1.7857% $1,263,435,694 $1.66 $2,097,303 $25,268 -1.1904% $1,263,435,694 $1.67 $2,109,938 $12,633 -0.5952% $1,263,435,694 $1.66 $29122,571 $0 0.0000% $1,263,435,694 $1.69 $2,135,206 $12,635 0.5953% $1,263,435,694 $1.70 $2,147,841 $25,270 1.1905% $1,263,435,694 $1.71 $2,160,475 $37,904 1.7858% $1,263,435,694 $1.72 $2,173,109 $50,538 2.3810% $1,263,435,694 $1.73 $2,185,744 $63,173 2.9762% $1,263,435,694 $1.74 $2,198,378 $75,807 3.5715% $1,263,435,694 $1.75 $2,211,012 $88,441 4.1667% Page 1 of 3 $1,263,435,694 $1.76 $2,223,647 $101,076 4.7620% $1,263,435,694 $1.77 $2,236,281 $113,710 5.3572% $1,263,435,694 $1.78 $2,248,916 $126,345 5.9524% $1,263,435,694 $1.79 $2,261,550 $138,979 6.5477% $1,263,435,694 $1.80 $2,274,184 $151,613 7.1429% $1,263,435,694 $1.81 $2,286,819 $164,248 7.7381% $1,263,435,694 $1.82 $2,299,453 $176,882 8.3334% $1,263,435,694 $1.83 $2,312,087 $189,516 8.9286% $1,263,435,694 $1.84 $2,324,722 $202,151 9.5239% $1,263,435,694 $1.85 $2,337,356 $214,785 10.1191% $1,263,435,694 $1.86 $2,349,990 $227,419 10.7143% $1,263,435,694 $1.87 $2,362,625 $240,054 11.3096% $1,263,435,694 $1.88 $2,375,259 $252,688 11.9048% $1,263,435,694 $1.89 $2,387,893 $265,322 12.5001% $1,263,435,694 $1.90 $2,400,528 $277,957 13.0953% $1,263,435,694 $1.91 $2,413,162 $290,591 13.6905% $1,263,435,694 $1.92 $2,425,797 $303,226 14.2858% $1,263,435,694 $1.93 $2,438,431 $315,860 14.8810% $1,263,435,694 $1.94 $2,451,065 $328,494 15.4762% $1,263,435,694 $1.95 $2,463,700 $341,129 16.0715% $1,263,435,694 $1.96 $2,476,334 $353,763 16.6667% $1,263,435,694 $1.97 $2,488,968 $366,397 17.2620% $1,263,435,694 $1.98 $2,501,603 $379,032 17.8572% $1,263,435,694 $1.99 $2,514,237 $391,666 18.4524% $1,263,435,694 $2.00 $2,526,871 $404,300 19.0477% $1,263,435,694 $2.01 $2,539,506 $416,935 19.6429% $1,263,435,694 $2.02 $2,552,140 $429,569 20.2382% $1,263,435,694 $2.03 $2,564,774 $442,203 20.8334% $1,263,435,694 $2.04 $2,577,409 $454,838 21.4286% $1,263,435,694 $2.05 $2,590,043 $467,472 22.0239% $1,263,435,694 $2.06 $2,602,678 $480,107 22.6191% $1,263,435,694 $2.07 $2,615,312 $492,741 23.2143% $1,263,435,694 $2.08 $2,627,946 $505,375 23.8096% $1,263,435,694 $2.09 $2,640,581 $518,010 24.4048% $1,263,435,694 $2.10 $2,653,215 $530,644 25.0001% $1,263,435,694 $2.11 $2,665,849 $543,278 25.5953% $1,263,435,694 $2.12 $2,678,484 $555,913 26.1905% $1,263,435,694 $2.13 $2,691,118 $568,547 26.7858% $1,263,435,694 $2.14 $2,703,752 $581,181 27.3810% $1,263,435,694 $2.15 $2,716,387 $593,816 27.9763% $1,263,435,694 $2.16 $2,729,021 $606,450 28.5715% $1,263,435,694 $2.17 $2,741,655 $619,084 29.1667% $1,263,435,694 $2.18 $2,754,290 $631,719 29.7620% $1,263,435,694 $2.19 $2,766,924 $644,353 30.3572% $1,263,435,694 $2.20 $2,779,559 $656,988 30.9524% $1,263,435,694 $2.21 $2,792,193 $669,622 31.5477% $1,263,435,694 $2.22 $2,804,827 $682,256 32.1429% $1,263,435,694 $2.23 $2,817,462 $694,891 32.7382% $1,263,435,694 $2.24 $2,830,096 $707,525 33.3334% $1,263,435,694 $2.25 $2,842,730 $720,159 33.9286% $1,263,435,694 $2.26 $2,855,365 $732,794 34.5239% $1,263,435,694 $2.27 $2,867,999 $745,428 35.1191% $1,263,435,694 $2.28 $2,880,633 $758,062 35.7143% $1,263,435,694 $2.29 $2,893,268 $770,697 36.3096% $1,263,435,694 $2.30 $2,905,902 $783,331 36.9048% Page 2 of 3 $1,263,435,694 $2.31 $2,918,536 $795,965 37.5001% $1,263,435,694 $2.32 $2,931,171 $808,600 38.0953% $1,263,435,694 $2.33 $2,943,805 $821,234 38.6905% $1,263,435,694 $2.34 $2,956,440 $833,869 39.2858% $1,263,435,694 $2.35 $2,969,074 $846,503 39.8810% $1,263,435,694 $2.36 $2,981,708 $859,137 40.4763% $1,263,435,694 $2.37 $2,994,343 $871,772 41.0715% $1,263,435,694 $2.38 $3,006,977 $884,406 41.6667% $1,263,435,694 $2.39 $3,019,611 $897,040 42.2620% $1,263,435,694 $2.40 $3,032,246 $909,675 42.8572% $1,263,435,694 $2.41 $3,044,880 $922,309 43.4524% $1,263,435,694 $2.42 $3,057,514 $934,943 44.0477% $1,263,435,694 $2.43 $3,070,149 $947,578 44.6429% $1,263,435,694 $2.44 $3,082,783 $960,212 45.2382% $1,263,435,694 $2.45 $3,095,417 $972,846 45.8334% $1,263,435,694 $2.46 $3,108,052 $985,481 46.4286% Page 3 of 3 TOWN OF ITHACA SLIDING 1 cent for every $1 000 assesses BASED UPON 2009 PUBLISHED ASSESSMENT ROLL FOR 2010 REAL PROPERTY TAX LEVY FOR PART TOWN HIGHWAY PURPOSES FULLY TAX TAX REVENUE TAX REVENUE TAX % TAXABLE RATE RAISED MOVEMENT INCREASE $882,611,887 $0.54 $476,610 $255,957 -34.9398% $882,611,887 $0.55 $485,437 $247,131 -33.7349% $882,611,887 $0.56 $494,263 $238,305 -32.5301% $882,611,887 $0.57 $503,089 $229,479 -31.3253% $882,611,887 $0.58 $511,915 $220,653 -30.1205% $882,611,887 $0.59 $520,741 $211,827 -28.9157% $882,611,887 $0.60 $529,567 $203,001 -27.7108% $882,611,887 $0.61 $538,393 $194,175 -26.5060% $882,611,887 $0.62 $547,219 $185,348 -25.3012% $882,611,887 $0.63 $556,045 $176,522 -24.0964% $882,611,887 $0.64 $564,872 $167,696 -22.8916% $882,611,887 $0.65 $573,698 $158,870 -21.6867% $882,611,887 $0.66 $582,524 $150,044 -20.4819% $882,611,887 $0.67 $591,350 $141,218 -19.2771% $882,611,887 $0.68 $600,176 $132,392 -18.0723% $882,611,887 $0.69 $609,002 $123,566 -16.8675% $882,611,887 $0.70 $617,828 $114,740 -15.6627% $882,611,887 $0.71 $626,654 $105,913 -14.4578% $882,611,887 $0.72 $635,481 $97,087 -13.2530% $882,611,887 $0.73 $644,307 $88,261 -12.0482% $882,611,887 $0.74 $653,133 $79,435 -10.8434% $882,611,887 $0.75 $661,959 $70,609 -9.6386% $882,611,887 $0.76 $670,785 $61,783 -8.4337% $882,611,887 $0.77 $679,611 $52,957 -7.2289% $882,611,887 $0.78 $688,437 $44,131 -6.0241% $882,611,887 $0.79 $697,263 $35,304 -4.8193% $882,611,887 $0.80 $706,090 $26,478 -3.6145% $882,611,887 $0.81 $714,916 $17,652 -2.4096% $882,611,887 $0.82 $723,742 $8,826 -1.2048% $882,6119887 $0.83 $732,568 $0 0.0000% $882,611,887 $0.84 $741,394 $8,826 1.2048% $882,611,887 $0.85 $750,220 $17,652 2.4096% $882,611,887 $0.86 $759,046 $26,478 3.6145% $882,611,887 $0.87 $767,872 $35,304 4.8193% $882,611,887 $0.88 $776,698 $44,131 6.0241% $882,611,887 $0.89 $785,525 $52,957 7.2289% Page 1 of 3 $882,611,887 $0.90 $794,351 $61,783 8.4337% $882,611,887 $0.91 $803,177 $70,609 9.6386% $882,611,887 $0.92 $812,003 $79,435 10.8434% $882,611,887 $0.93 $820,829 $88,261 12.0482% $882,611,887 $0.94 $829,655 $97,087 13.2530% $882,611,887 $0.95 $838,481 $105,913 14.4578% $882,611,887 $0.96 $847,307 $114,740 15.6627% $882,611,887 $0.97 $856,134 $123,566 16.8675% $882,611,887 $0.98 $864,960 $132,392 18.0723% $882,611,887 $0.99 $873,786 $141,218 19.2771% $882,611,887 $1.00 $882,612 $150,044 20.4819% $882,611,887 $1.01 $891,438 $158,870 21.6867% $882,611,887 $1.02 $900,264 $167,696 22.8916% $882,611,887 $1.03 $909,090 $176,522 24.0964% $882,611,887 $1.04 $917,916 $185,348 25.3012% $882,611,887 $1.05 $926,742 $194,175 26.5060% $882,611,887 $1.06 $935,569 $203,001 27.7108% $882,611,887 $1.07 $944,395 $211,827 28.9157% $882,611,887 $1.08 $953,221 $220,653 30.1205% $882,611,887 $1.09 $962,047 $229,479 31.3253% $882,611,887 $1.10 $970,873 $238,305 32.5301% $882,611,887 $1.11 $979,699 $247,131 33.7349% $882,611,887 $1.12 $988,525 $255,957 34.9398% $882,611,887 $1.13 $997,351 $264,784 36.1446% $882,611,887 $1.14 $1,006,178 $273,610 37.3494% $882,611,887 $1.15 $1,015,004 $282,436 38.5542% $882,611,887 $1.16 $1,023,830 $291,262 39.7590% $882,611,887 $1.17 $1,032,656 $300,088 40.9639% $882,611,887 $1.18 $1,041,482 $308,914 42.1687% $882,611,887 $1.19 $1,050,308 $317,740 43.3735% $882,611,887 $1.20 $1,059,134 $326,566 44.5783% $882,611,887 $1.21 $1,067,960 $335,393 45.7831% $882,611,887 $1.22 $1,076,787 $344,219 46.9880% $882,611,887 $1.23 $1,085,613 $353,045 48.1928% $882,611,887 $1.24 $1,094,439 $361,871 49.3976% $882,611,887 $1.25 $1,103,265 $370,697 50.6024% $882,611,887 $1.26 $1,112,091 $379,523 51.8072% $882,611,887 $1.27 $1,120,917 $388,349 53.0120% $882,611,887 $1.28 $1,129,743 $397,175 54.2169% $882,611,887 $1.29 $1,138,569 $406,001 55.4217% $882,611,887 $1.30 $1,147,395 $414,828 56.6265% $882,611,887 $1.31 $1,156,222 $423,654 57.8313% $882,611,887 $1.32 $1,165,048 $432,480 59.0361% $882,611,887 $1.33 $1,173,874 $441,306 60.2410% $882,611,887 $1.34 $1,182,700 $450,132 61.4458% $882,611,887 $1.35 $1,191,526 $458,958 62.6506% $882,611,887 $1.36 $1,200,352 $467,784 63.8554% $882,611,887 $1.37 $1,209,178 $476,610 65.0602% $882,611,887 $1.38 $1,218,004 $485,437 66.2651% $882,611,887 $1.39 $1,226,831 $494,263 67.4699% $882,611,887 $1.40 $1,235,657 $503,089 68.6747% $882,611,887 $1.41 $1,244,483 $511,915 69.8795% $882,611,887 $1.42 $1,253,309 $520,741 71.0843% $882,611,887 $1.43 $1,262,135 $529,567 72.2892% $882,611,887 $1.44 $1,270,961 $538,393 73.4940% Page 2 of 3 $882,611,887 $1.45 $1,279,787 $547,219 74.6988% $882,611,887 $1.46 $1,288,613 $556,045 '75.9036% $882,611,887 $1.47 $1,297,439 $564,872 77.1084% $882,611,887 $1.48 $1,306,266 $573,698 78.3133% $882,611,887 $1.49 $1,315,092 $582,524 79.5181% $882,611,887 $1.50 $1,323,918 $591,350 80.7229% $882,611,887 $1.51 $1,332,744 $600,176 81.9277% $882,611,887 $1.52 $1,341,570 $609,002 83.1325% $882,611,887 $1.53 $1,350,396 $617,828 84.3373% $882,611,887 $1.54 $1,359,222 $626,654 85.5422% $882,611,887 $1.55 $1,368,048 $635,481 86.7470% $882,611,887 $1.56 $1,376,875 $644,307 87.9518% $882,611,887 $1.57 $1,385,701 $653,133 89.1566% $882,611,887 $1.58 $1,394,527 $661,959 90.3614% $882,611,887 $1.59 $1,403,353 $670,785 91.5663% $882,611,887 $1.60 $1,412,179 $679,611 92.7711% $882,611,887 $1.61 $1,421,005 $688,437 93.9759% $882,611,887 $1.62 $1,429,831 $697,263 95.1807% $882,611,887 $1.63 $1,438,657 $706,090 96.3855% $882,611,887 $1.64 $1,447,483 $714,916 97.5904% $882,611,887 $1.65 $1,456,310 $723,742 98.7952% $882,611,887 $1.66 $1,465,136 $732,568 100.0000% $882,611,887 $1.67 $1,473,962 $741,394 101.2048% $882,611,887 $1.68 $1,482,788 $750,220 102.4096% $882,611,887 $1.69 $1,491,614 $759,046 103.6145% Page 3 of 3 TOWN OF ITHACA SLICING TAX RATE SCALE ( 1 cent for every $1,000 of assesses value) RASE® UPON 2009 PUBLISHED ASSESSMENT ROLL FOR 2010 FIRE PROTECTION REAL PROPERTY TAX PURPOSES FULLY TAX TAX LEVY TAX LEVY % OF TAX LEVY TAXABLE RATE RAISED MOVEMENT INCREASE $939,962,066 $ 3.21 $3,017,278 $667,373 -17.6617% $939,962,066 $ 3.22 $3,026,678 $657,973 -17.4129% $939,962,066 $ 3.23 $3,036,077 $648,574 -17.1642% $939,962,066 $ 3.24 $3,045,477 $639,174 -16.9154% $939,962,066 $ 3.25 $3,054,877 $629,775 -16.6667% $939,962,066 $ 3.26 $3,064,276 $620,375 -16.4179% $939,962,066 $ 3.27 $3,073,676 $610,975 -16.1692% $939,962,066 $ 3.28 $3,083,076 $601,576 -15.9204% $939,962,066 $ 3.29 $3,092,475 $592,176 -15.6716% $939,962,066 $ 3.30 $3,101,875 $582,776 -15.4229% $939,962,066 $ 3.31 $3,111,274 $573,377 -15.1741% $939,962,066 $ 3.32 $3,120,674 $563,977 -14.9254% $939,962,066 $ 3.33 $3,130,074 $554,578 -14.6766% $939,962,066 $ 3.34 $3,139,473 $545,178 -14.4279% $939,962,066 $ 3.35 $3,148,873 $535,778 -14.1791% $939,962,066 $ 3.36 $3,158,273 $526,379 -13.9303% $939,962,066 $ 3.37 $3,167,672 $516,979 -13.6816% $939,962,066 $ 3.38 $3,177,072 $507,580 -13.4328% $939,962,066 $ 3.39 $3,186,471 $498,180 -13.1841% $939,962,066 $ 3.40 $3,195,871 $488,780 -12.9353% $939,962,066 $ 3.41 $3,205,271 $479,381 -12.6866% $939,962,066 $ 3.42 $3,214,670 $469,981 -12.4378% $939,962,066 $ 3.43 $3,224,070 $460,581 -12.1891% $939,962,066 $ 3.44 $3,233,470 $451,182 -11.9403% $939,962,066 $ 3.45 $3,242,869 $441,782 -11.6915% $939,962,066 $ 3.46 $3,252,269 $432,383 -11.4428% $939,962,066 $ 3.47 $3,261,668 $422,983 -11.1940% $939,962,066 $ 3.48 $3,271,068 $413,583 -10.9453% $939,962,066 $ 3.49 $3,280,468 $404,184 -10.6965% $939,962,066 $ 3.50 $3,289,867 $394,784 -10.4478% $939,962,066 $ 3.51 $3,299,267 $385,384 -10.1990% $939,962,066 $ 3.52 $3,308,666 $375,985 -9.9502% $939,962,066 $ 3.53 $3,318,066 $366,585 -9.7015% $939,962,066 $ 3.54 $3,327,466 $357,186 -9.4527% $939,962,066 $ 3.55 $3,336,865 $347,786 -9.2040% $939,962,066 $ 3.56 $3,346,265 $338,386 -8.9552% $939,962,066 $ 3.57 $3,355,665 $328,987 -8.7065% $939,962,066 $ 3.58 $3,365,064 $319,587 -8.4577% $939,962,066 $ 3.59 $3,3743464 $310,187 -8.2090% $939,962,066 $ 3.60 $3,383,863 $300,788 -7.9602% $939,962,066 $ 3.61 $3,393,263 $291,388 -7.7114% $939,962,066 $ 3.62 $3,402,663 $281,989 -7.4627% $939,962,066 $ 3.63 $3,412,062 $272,589 -7.2139% $939,962,066 $ 3.64 $3,421,462 $263,189 -6.9652% $939,962,066 $ 3.65 $3,430,862 $253,790 -6.7164% $939,962,066 $ 3.66 $3,440,261 $244,390 -6.4677% $939,962,066 $ 3.67 $3,449,661 $234,991 -6.2189% $939,962,066 $ 3.68 $3,459,060 $225,591 -5.9701% $939,962,066 $ 3.69 $3,468,460 $216,191 -5.7214% $939,962,066 $ 3.70 $3,477,860 $206,792 -5.4726% $939,962,066 $ 3.71 $3,487,259 $197,392 -5.2239% $939,962,066 $ 3.72 $3,496,659 $187,992 -4.9751% $939,962,066 $ 3.73 $3,506,059 $178,593 -4.7264% $939,962,066 $ 3.74 $3,515,458 $169,193 -4.4776% $939,962,066 $ 3.75 $3,524,858 $159,794 -4.2289% $939,962,066 $ 3.76 $3,534,257 $150,394 -3.9801% $939,962,066 $ 3.77 $3,543,657 $140,994 -3.7313% $939,962,066 $ 3.78 $3,553,057 $131,595 -3.4826% $939,962,066 $ 3.79 $3,562,456 $122,195 -3.2338% $939,962,066 $ 3.80 $3,571,856 $112,795 -2.9851% $939,962,066 $ 3.81 $3,581,255 $103,396 -2.7363% $939,962,066 $ 3.82 $3,590,655 $93,996 -2.4876% $939,962,066 $ 3.83 $3,600,055 $84,597 -2.2388% $939,962,066 $ 3.84 $3,609,454 $75,197 -1.9900% $939,962,066 $ 3.85 $3,618,854 $65,797 -1.7413% $939,962,066 $ 3.86 $3,628,254 $56,398 -1.4925% $939,962,066 $ 3.87 $3,637,653 $46,998 -1.2438% $939,962,066 $ 3.88 $3,647,053 $37,598 -0.9950% $939,962,066 $ 3.89 $37656,452 $28,199 -0.7463% $939,962,066 $ 3.90 $3,665,852 $18,799 -0.4975% $939,962,066 $ 3.91 $3,675,252 $9,400 -0.2488% $939,962,066 $3.92 $3,684,651 $0 0.0000% $939,962,066 $3.93 $3,694,051 $9,400 0.2488% $939,962,066 $3.94 $3,703,451 $18,799 0.4975% $939,962,066 $3.95 $3,712,850 $28,199 0.7463% $939,962,066 $3.96 $37722,250 $37,598 0.9950% $939,962,066 $3.97 $3,731,649 $46,998 1.2438% $939,962,066 $3.98 $3,741,049 $56,398 1.4925% $939,962,066 $3.99 $3,750,449 $65,797 1.7413% $939,962,066 $4.00 $3,759,848 $75,197 1.9900% $939,962,066 $4.01 $3,769,248 $84,597 2.2388% $939,962,066 $4.02 $3,778,648 $93,996 2.4876% $939,962,066 $4.03 $3,788,047 $103,396 2.7363% $939,962,066 $4.04 $3,797,447 $112,795 2.9851% $939,962,066 $4.05 $3,806,846 $122,195 3.2338% $939,962,066 $4.06 $3,816,246 $131,595 3.4826% $939,962,066 $4.07 $3,825,646 $140,994 3.7313% $939,962,066 $4.08 $3,835,045 $150,394 3.9801% $939,962,066 $4.09 $3,844,445 $159,794 4.2289% $939,962,066 $4.10 $3,853,844 $169,193 4.4776% $939,962,066 $4.11 $3,863,244 $178,593 4.7264% $939,962,066 $4.12 $3,872,644 $187,992 4.9751% $939,962,066 $4.13 $3,882,043 $197,392 5.2239% $939,962,066 $4.14 $3,8917443 $206,792 5.4726% $939,962,066 $4.15 $3,900,843 $216,191 5.7214% $939,962,066 $4.16 $3,910,242 $225,591 5.9701% $939,962,066 $4.17 $3,919,642 $234,991 6.2189% $939,962,066 $4.18 $3,929,041 $244,390 6.4677% $939,962,066 $4.19 $3,938,441 $253,790 6.7164% $939,962,066 $4.20 $3,947,841 $263,189 6.9652% $939,962,066 $4.21 $3,957,240 $272,589 7.2139% $939,962,066 $4.22 $3,966,640 $281,989 7.4627% $939,962,066 $4.23 $3,976,040 $291,388 7.7114% $939,962,066 $4.24 $3,985,439 $300,788 7.9602% $939,962,066 $4.25 $3,994,839 $310,187 8.2090% $939,962,066 $4.26 $4,004,238 $319,587 8.4577% $939,962,066 $4.27 $4,013,638 $328,987 8.7065% $939,962,066 $4.28 $4,023,038 $338,386 8.9552% $939,962,066 $4.29 $4,032,437 $347,786 9.2040% $939,962,066 $4.30 $4,041,837 $357,186 9.4527% $939,962,066 $4.31 $4,051,237 $366,585 9.7015% $939,962,066 $4.32 $4,060,636 $375,985 9.9502% $939,962,066 $4.33 $4,070,036 $385,384 10.1990% $939,962,066 $4.34 $4,079,435 $394,784 10.4478% $939,962,066 $4.35 $4,088,835 $404,184 10.6965% $939,962,066 $4.36 $4,098,235 $413,583 10.9453% $939,962,066 $4.37 $4,107,634 $422,983 11.1940% $939,962,066 $4.38 $4,117,034 $432,383 11.4428% $939,962,066 $4.39 $4,126,433 $441,782 11.6915% $939,962,066 $4.40 $4,135,833 $451,182 11.9403% $939,962,066 $4.41 $4,145,233 $460,581 12.1891% $939,962,066 $4.42 $4,154,632 $469,981 12.4378% $939,962,066 $4.43 $4,164,032 $479,381 12.6866% FISCAL BUDGET UNIN4ARY TOWN OF ITHACA, NEW YORK SUMMARY OF FISCAL BUDGET BY FUND FOR 2010 ESTIMATED UNEXPENDED AMOUNT TO BE APPROPRIATIONS REVENUE FUND BALANCE RAISED BY TAX A GENERAL FUND TOWNWIDE $ 4,077,501.00 1,466,469.00 488,461.00 2,122,571.00 B GENERAL FUND PART TOWN $ 1,051,896.00 1,008,164.00 43,732.00 DB HIGHWAY FUND PART TOWN $ 2,310,876.00 1,847,160.00 -268,852.00 732,568.00 F WATER FUND $ 5;632,380.00 5,149,500.00 -210,816.00 693,696.00 G SEWER FUND $ 2,283,976.00 1,335,000.00 796,192.00 152,784.00 R RISK RETENTION FUND $ 11,500.00 10,500.00 1,000.00 V DEBT SERVICE $ 841,248.40 841,248.00 0.40 TOTAL TOWN $16,209,377.40 11,658,041.00 849,717.40 3,701,619.00 SPECIAL DISTRICTS SF FIRE PROTECTION FUND $ 3,333,405.00 37,100.00 260,228.00 3,036,077.00 SLI FOREST HOME LIGHT DIST $ 2,209.00 1,252.00 957.00 SL2 GLENSIDE LIGHT DIST $ 862.00 862.00 SL3 RENWICK HGTS LIGHT DIST $ 11196.00 905.00 291.00 SL4 EASTWOOD COMMONS LIGHT DIST $ 2,381.00 1,292.00 11089.00 SLS CLOVER LANE LIGHT DIST $ 288.00 111.00 177.00 SL6 WINNER'S CIRCLE LIGHT DIST $ 808.00 450.00 358.00 SL7 BURLEIGH DRIVE LIGHT DIST $ 980.00 256.00 724.00 SL8 WEST HAVEN ROAD LIGHT DIST $ 3,226.00 911.00 2,315.00 SL9 CODDINGTON ROAD LIGHT DIST $ 1,908.00 419.00 1,489.00 TOTAL SPECIAL DISTRICTS $ 3,347,263.00 37,100.00 266,686.00 3,043,477.00 GRAND TOTAL $19,556,640.40 11,695,141.00 1,116,403.40 6,745,096.00 Debt Service Fund, $841,248 4% Risk Retention Fu $11,500 Sewer P $2,283,971 TOTAL •BUDGEJ 2010 Fire Protection Fund, $3,333,405 170/- Lighting District General Townwide C•—A Q" 077,501 Water Fund, $5,632,380 29% General Part Town Fund, $1,051,896 5% neral Part Town iighway Fund, $2,310,876 12% TOWN OF ITHACA GENERAL TOWNWIDE REAL PROPERTY TAX LEVY HISTORY 1998 TO 2010 w J x Q I— H w M O cc CL J w cr TAX RATE 0 0 0 0 0 0® 0 0 0 a -- — — ———— — — . . . . . . . . . . . . . . . . . . . . o� N W �. Cn ci Oi ®o b o� N w� 6 0 .4 O o O O O®® O O O O O O O O O O O O O O O a J J j co j O 3 O O { i N O O � � N O { N O O 0 xm 70 z 0 -e O m �`' "' m>z _ o .4. -q ' * s o ; ZD O v, ��Ci D <m o o N o I r i Vi N O O W N N O ; i O j ® cn N N ® ® O ® O ® O ® O O O O O O O O O O O TAX LEVY $3,200,000 $2,400,000 c ca $1,600,000 Q J Q $800,000 Town of IThaca Budgeted Salary and Wage History 2001 to 2010 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 YEAR $1,600,000 $1,400,000 Town of Ithaca Budgeted Fringe Benefit History 2001 to 2010 $823,050 $664,607 00% 0.80% $1,127,606 $1,120,622 $1.107 .20% i $1,370,1 $1,300,300 L 700 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 YEAR $1,200,000 Cn $1,000,000 LU z LU $800,000 W z Fr $600,000 U- $400,000 $200,000 Town of Ithaca Budgeted Fringe Benefit History 2001 to 2010 $823,050 $664,607 00% 0.80% $1,127,606 $1,120,622 $1.107 .20% i $1,370,1 $1,300,300 L 700 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 YEAR $3,500,000 $3,000,000 $2,500,000 W $2,000,000 z W CL X W W $1,500,000 0 OD $1,000,000 $500,000 Town of Ithaca A Comparative History of Budgeted Salaries & Wages (Series 1) and Fringe Benefits (Series 2) 2001 to 2010 $3,166,4293,131,220 I, i $2.938,204 $2,793,727 $2,620,0092,610 1 $2,451,650 $2,294,588 $2,093,034 1,791,328 1, 70,12 00,30 50,7 1, 1, 6011,' 62V27 $ 64,60 $ 23,05 $ $ 49,47 I 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 YEAR 0 OSeriesl M Series2 2 per. M®v. Avg. (Seriesl ) 2 per. M®v. Avg. (Series2) TOWN OF ITHACA BUDGETED SALES TAX REVENUE HISTORY 1998 TO 2010 2010 IQ 1$2,331,772 2009 ° $2,361,772 2008 ° I $2,230,81 2 2007 I $2,263,030 2006 ° $2,140,176 2005 ° $2,683,23 `=2004 •4°� w $2,206,90, 2003 $2,088,700 2002 ° $1, 62,588 2001 ° $1,910,650 2000 ° $1,732,0 0 1999 I $1,709,900 1998 $1,517,000 SALES TAX REVENUE SALARIES OF ELECTED APPOINTED OFFICIALS SCHEDULE OF SALARIES OF ELECTED AND APPOINTED OFFICERS AND EMPLOYEES TOWN JUSTICE $ 16818.00 PER YEAR TOWN BOARD COUNCILPERSON $ 8797.00 PER YEAR TOWN SUPERVISOR $ 48516.00 PER YEAR PLANNING BOARD CHAIRMAN $ 86.00 PER MEETIN PLANNING BOARD MEMBERS $ 79.00 PER MEETIN ZONING BOARD MEMBERS $ 79.00 PER MEETIN HIGHWAY SUPERINTENDENT $ 78748.00 PER YEAR TOWN CLERK $ 71905.00 PER YEAR I 'I I IMLI DI THE GENERAL TOWNWIDE FUND The General Fund is the general operating fund of the Town of Ithaca. It is used to account for revenues and expenditures that are not required to be accounted for and transacted for in other specific funds. (E.g. Special District Funds such as lighting, and Special Revenue Funds such as Highway, Water, Sewer and Fire Protection.) The General Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits Highway Garage Maintenance, Transportation and Administration Town Parks and Community Services Public Works Facility Serial Bond Obligation BUDGETARY ACCOUNTS The General Fund has many sources of revenue and multi-purpose expenditures. This explains the need for most governments to maintain numerous revenue and expense account ledgers. In these general ledger accounts the Town's annual financial plan, or budget is recorded. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current community needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL. (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. Town of Ithaca General Townwide Fund Budgeted Expenditures 2010 $4,077,501 General Gov't Support & Services 8% Public Works Facility Serial Bond Obligation 3% Salaries & Wages 36% Highway Administration, Safety & Garage Maintenance 8% 1), Capital Projec 6% Town Pa Community 24% ree Benefits I R0/ Town of Ithaca General Townwide Fund Budgeted Revenue 2010 $4,077,501 Appropriated Fund Balance 12% Fines, Fees & Other Income 6% Intergovernmental Charges 1% Other Income 10 Sources 9% rIlVI) Interfund Transfers 11% Proceeds From Mortgage Tax Borrowings 5% 4% Real Property Taxes 52% TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2010 (ADOPTED NOVEMBER 5, 2009) 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 A1110.402 INDEPENDENT AUDITORS 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 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 50,011.20 52.300.00 52.800.00 52,800.00 50.011.20 52.300.00 52.800.00 52,800.00 105.80 200.00 200.00 200.00 3.146.98 3.500.00 3.500.00 3,500.00 3.252.78 3.700.00 3,700.00 3,700.00 53.263.98 56,000.00 56.500.00 56,500.00 123.733.51 128.500.00 129.800 00 129,800.00 123.733.51 128.500.00 129,800.00 129,800.00 0.00 3.135.00 0.00 0.00 0.00 3.135.00 0.00 0.00 2,146.70 2,300.00 1,300.00 1,300.00 2,320.00 0.00 2,400.00 2,400.00 343.05 720.00 400.00 400.00 1,827.02 2,000.00 2,000.00 2,000.00 1,351.78 1,250.00 1,250.00 1,250.00 1,266.60 1,560.00 1,600.00 1,600.00 472.75 250.00 500.00 500.00 159,240.00 220,000.00 202,000.00 202,000.00 6.450.00 8.800.00 9,000.00 9 000 00 175.417.90 236.880.00 220,450.00 220,450.00 299.151.41 368.515.00 350,250.00 350,250.00 SUPERVISOR PERSONAL SERVICES A1220.100 SUPERVISOR 18,386.94 19,300.00 19,500.00 19,500.00 A1220.103 ADMINISTRATOR FUNCTION TWN SUPERVISOR 27.580.54 28.900.00 29.200.00 29,200.00 TOTAL PERSONAL SERVICES 45.967.48 48.200.00 48,700.00 48,700.00 CONTRACTUAL EXPENSE A1220.400 CONTRACTUAL A-1 61.34 0.00 100.00 100.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 A1220.410 CONFERENCES & MILEAGE 1,449.74 1,500.00 1,500.00 1,500.00 A1220.415 TELEPHONE 429.49 460.00 350.00 350.00 A1220.420 DUES & PUBLICATIONS 16.01 20.00 1,000.00 1,000.00 TOTAL CONTRACTUAL EXPENSE 1.956.58 1,980.00 2,950.00 2 950 00 TOTAL SUPERVISOR 47.924.06 50,180.00 51,650.00 51,650.00 ACCOUNTING/BOOKKEEPING PERSONAL SERVICES A1316.100 REGULAR 46.765.30 47.700.00 48,200 00 48,200.00 TOTAL PERSONAL SERVICES 46,765.30 47,700.00 48,200.00 48,200.00 CONTRACTUAL EXPENSE A1316.400 CONTRACTUAL 409.77 500.00 500.00 500.00 A1316.402 LINE COLLECTION SRVCS 0.00 0.00 1,000.00 1,000.00 A1316.408 POSTAGE 635.90 700.00 700.00 700.00 A1316.410 CONFERENCES & MILEAGE 0.00 100.00 100.00 100.00 TOTAL CONTRACTUAL EXPENSE 1,045.67 1,300.00 2,300.00 2 300 00 TOTAL ACCOUNTING/BOOKKEEPING 47,810.97 49,000.00 50,500.00 50,500.00 INDEPENDENT AUDITORS CONTRACTUAL EXPENSE A1320.400 SCIRABBA WALKER & CO.,LLP 5.593.11 9,300.00 9,300 00 9,300.00 TOTAL CONTRACTUAL EXPENSE 5.593.11 9,300.00 9,300:00 9 300 00 TOTAL INDEPENDENT AUDITORS 5,593.11 9,300.00 9,300.00 9 300 00 TAX COLLECTION PERSONAL SERVICES A1330.100 REGULAR 7.820.80 8,600.00 8,400.00 8 400 00 TOTAL PERSONAL SERVICES 7.820.80 8,600.00 8,400.00 8 400 00 CONTRACTUAL EXPENSE A1330.400 CONTRACTUAL -10.35 300.00 300.00 300.00 A1330.401 PRINTING TAX BILLS 847.50 1,400.00 1,400.00 1,400.00 A1330.408 POSTAGE 2,916.55 5,000.00 5,000.00 5,000.00 A1330.410 CONFERENCES & MILEAGE 20.67 800.00 800.00 800.00 A1330.420 DUES & PUBLICATIONS 25.00 25.00 25.00 25.00 TOTAL CONTRACTUAL EXPENSE 3.799.37 7,525.00 7,525.00 7 525 00 TOTAL TAX COLLECTION 11.620.17 16,125.00 15,925.00 15,925.00 BUDGET PERSONAL SERVICES A1340.100 REGULAR 71,592.25 79,700.00 80,600.00 80,600.00 TOTAL PERSONAL SERVICES 71.592.25 79,700.00 80,600.00 80,600.00 CONTRACTUAL EXPENSE A1340.400 CONTRACTUAL 483.90 200.00 200.00 200.00 A1340.410 CONFERENCES & MILEAGE 21.81 300.00 300.00 300.00 A-2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 A1340.420 PUBLICATIONS/DUES 591,77 700.00 700.00 700.00 TOTAL CONTRACTUAL EXPENSE 1,097.48 1.200.00 1,200.00 1 200 00 TOTAL BUDGET 72.689.73 80.900.00 81,800.00, 81 800.00 TOWN CLERK PERSONAL SERVICES A1410.100 REGULAR 123.324.99 135.700.00 110,000.00 110,000.00 TOTAL PERSONAL SERVICES 123.324.99 135.700.00 110,000.00 110.000.00 CONTRACTUAL EXPENSE A1410.400 CONTRACTUAL 1,143.95 1,500.00 1,500.00 1,500.00 A1410.403 RECORDING 8 FILING FEES 741.20 4,000.00 4,000.00 4,000.00 A1410.408 POSTAGE 1,292.10 1,000.00 1,000.00 1,000.00 A1410.409 LEGAL ADS 1,550.72 2,500.00 2,500.00 2,500.00 A1410.410 CONFERENCES 8 MILEAGE 2,375.65 3,500.00 4,000.00 4,000.00 A1410.412 LEXIS NEXIS LAW LIBRARY 0.00 0.00 1,200.00 1,200.00 A1410.420 DUES 8 PUBLICATIONS 50.00 200.00 200.00 200.00 TOTAL CONTRACTUAL EXPENSE 7,153.62 12.700.00 14.400.00 14,400.00 TOTAL TOWN CLERK 130.478.61 148,400.00 124.400.00 124.4 0 00 LEGAL SERVICES CONTRACTUAL EXPENSE A1420.400 LEGAL SERVICES 28,772.80 51 200.00 51.200.00 51,200.00 TOTAL CONTRACTUAL EXPENSE 28.772.80 51 200.00 51.200.00 51.200 00 TOTAL LEGAL SERVICES 28,772.80 51.200.00 51,200.00 51.200.00 HUMAN RESOURCES PERSONAL SERVICES A1430.100 REGULAR 114.255.71 127 500.00 128.400.00 128-400.00 TOTAL PERSONAL SERVICES 114.255.71 127 500.00 128,400.00 128.400.00 CONTRACTUAL EXPENSE A1430.400 CONTRACTUAL 343.00 600.00 600.00 600.00 A1430.401 LABOR CONSULTANT 12,088.13 10,000.00 10,000.00 10,000.00 A1430.408 POSTAGE 452.33 850.00 900.00 900.00 A1430.409 BOLTON POINT 66.53 100.00 0.00 0.00 A1430.410 CONFERENCES $ MILEAGE 1,461.74 3,000.00 3,000.00 3,000.00 A1430.415 TELEPHONE 428.88 300.00 0.00 0.00 A1430.420 DUES $ PUBLICATIONS 1,078.08 1,000.00 900.00 900.00 A1430.421 EMPLOYEE EDUCATION & TRAINING 1,661.83 3,000.00 3,000.00 3,000.00 A1430.422 EMPLOYEE MEDIATION SERVICES -175.75 500.00 500.00 500.00 A1430.423 EMPLOYMENT ADS 3,853.60 3,000.00 3,000.00 3,000.00 A1430.424 EMPLOYEE ASSISTANCE PROGRAM 1,298.70 1,500.00 1,500.00 1,500.00 A1430.425 HEALTH 8 WELLNESS 0.00 100.00 100.00 100.00 A1430.429 MANAGEMENT PROGRAMS 3,147.28 3,000.00 3,000.00 3,000.00 A1430.430 PAYROLL SUPPLIES -206.06 600.00 400.00 400.00 TOTAL CONTRACTUAL EXPENSE 25.498.29 27 550.00 26.900.00_ 26.900.00 TOTAL HUMAN RESOURCES 139,754.00 155 050.00 155 300 00 155 .300.00 A-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 ENGINEER PERSONAL SERVICES A1440.100 REGULAR A1440.110 INTERN TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1440.200 EQUIPMENT A1440.202 REPEATER A1440.203 BRACKS 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 TOTAL CONTRACTUAL EXPENSE TOTAL ENGINEER ELECTION 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 A1460.446 DATABASE CONSULTANT A1460.447 CODIFICATION UPDATING & MAINTENANCE A1460.448 NEXIS ELECTRONIC & PAPER SUPPORT TOTAL CONTRACTUAL EXPENSE TOTAL RECORDS MANAGEMENT A-4 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 197,393.20 204,200.00 289,300.00 289,300.00 6.912.26 4,500.00 4,500.00 4 500 00 204.305.46 208,700.00 293,800.00 293,800.00 15,814.49 25,000.00 0.00 0.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 2,000.00 2,000.00 15.814.49 25,000.00 7,000.00 7 000 00 1,023.26 2,500.00 2,500.00 2,500.00 751.46 1,500.00 1,000.00 1,000.00 3,853.59 4,600.00 4,600.00 4,600.00 436.40 250.00 250.00 250.00 3,650.61 3,300.00 8,500.00 8,500.00 358.39 600.00 600.00 600.00 69.00 1,630.00 800.00 800.00 589.14 150.00 600.00 600.00 3.488.07 5,500.00 6,000.00 6 000 00 14.219.92 20.030.00 24,850.00 24.850 00 234.339.87 253.730.00 325,650.00 325,650.00 7.052.00 4.700.00 2,351.00 2 351 00 7.052.00 4.700.00 2,351.00 2 351 00 7.052.00 4,700.00 2,351.00 2 351 00 55,018.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55.018.80 0.00 0.00 0.00 155.88 1,500.00 1,500.00 1,500.00 115.86 500.00 500.00 500.00 0.00 1,000.00 0.00 0.00 0.00 250.00 250.00 250.00 1,898.89 3,000.00 3,000.00 3,000.00 0.00 0.00 0.00 0.00 6,460.26 7,500.00 9,000.00 9,000.00 1.072.20 0.00 0.00 0.00 9.703.09 13 750.00 14 250 00 14.250.00 64.721.89 13 750.00 14,250.00 14,250 00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 BUILDINGS & GROUNDS PERSONAL SERVICES A1620.100 REGULAR A1620.101 HIGHWAY LABOR A1620.102 TOWN HALL TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1620.200 EQUIPMENT A1620.204 AIR COMPRESSOR A1620.205 HG. PRESSURE LOW VOL SPRAYER 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 A1620.405 BUS PASS PROGRAM 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 A1620.431 ELEVATOR MAINTENANCE CONTRACT A1620.440 PERSONAL PROTECTIVE EQUIPMENT TOTAL CONTRACTUAL EXPENSE TOTAL BUILDINGS & GROUNDS CENTRAL COMM SYSTEMS CONTRACTUAL EXPENSE A1650.410 TELEPHONES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL COMM SYSTEMS CENTRAL STOREROOM CONTRACTUAL EXPENSE A1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL STOREROOM CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE A1670.402 COPIER PAPER A1670.403 COPIER SUPPLIES A-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 16,571.73 13,900.00 14,000.00 14,000.00 3,785.88 2,260.00 2,110.00 2,110.00 1.717.70 3,500.00 3,500.00 3 500 00 22.075.31 19 660.00 19.610.00 19,610.00 941.44 1,100.00 0.00 0.00 0.00 0.00 465.00 465.00 0.00 0.00 685.00 685.00 481.15 500.00 500.00 500.00 0.00 500.00 500.00 500.00 1.422.59 2.100.00 2,150.00 2 150 00 1,139.26 4,000.00 4,000.00 4,000.00 1,697.14 1,700.00 1,700.00 1,700.00 750.36 1,200.00 1,200.00 1,200.00 0.00 0.00 1,200.00 1,200.00 3,070.72 3,000.00 3,000.00 3,000.00 35,351.35 35,000.00 35,000.00 35,000.00 262.56 3,750.00 3,750.00 3,750.00 27,357.69 27,000.00 27,500.00 27,500.00 2,036.45 5,000.00 3,000.00 3,000.00 2,559.25 2,900.00 2,900.00 2,900.00 2,832.71 3,400.00 3,400.00 3,400.00 320.00 350.00 440.00 440.00 77.377.49 87 300.00 87.090.00 87,090.00 100.875.39 109.060.00 108.850.00 108,850.00 3.351.98 1,500.00 1.500.00 1 500 00 3.351.98 1.500.00 1.500.00 1 500 00 3.351.98 .1 ,500.00 1.500.00 1 500 00 1,977.39 2,900.00 2 900 00 2,900.00 1.977.39 2.900.00 2,900.00 2 900 00 1,977.39 2,900.00 2,900.00 2.900.00 583.68 800.00 800.00 800.00 306.29 800.00 800.00 800.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 A1670.407 POSTAGE METER LEASE PURCHASE A1670.412 NEWSLETTER TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL PRINT & MAIL 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 WCM20 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 WLS 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 A-6 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 828.00 850.00 850.00 850.00 5.124.57 6.400.00 6,400.00 6 400 00 6.842.54 8,850.00 8.850.00 8 850 00 6,842.54 8,850.00 8.850.00 8 850 00 0.00 57 100.00 57 700.00 57 700.00 0.00 57 100.00 57 700.00 57 700.00 4,320.36 15,750.00 0.00 0.00 47.50 3,500.00 1,700.00 1,700.00 4.367.86 19,250.00 1.700.00 1 700 00 1,435.04 2,000.00 2,000.00 2,000.00 2,109.85 750.00 750.00 750.00 1,642.65 1,815.00 1,815.00 1,815.00 1,084.82 1,460.00 1,200.00 1,200.00 421.48 510.00 510.00 510.00 1,488.22 1,750.00 1,750.00 1,750.00 626.13 1,550.00 1,550.00 1,550.00 97.58 600.00 600.00 600.00 1,240.42 600.00 600.00 600.00 1,340.00 2,500.00 0.00 0.00 0.00 700.00 700.00 700.00 3,945.52 2,500.00 0.00 0.00 1,380.36 5,400.00 20,000.00 20,000.00 2,909.46 3,310.00 3,310.00 3,310.00 1,155.00 800.00 800.00 800.00 2,674.80 1,900.00 1,900.00 1,900.00 994.25 1,278.00 1,278.00 1,278.00 2,046.80 6,150.00 6,150.00 6,150.00 4,800.00 3,000.00 3,000.00 3,000.00 0.00 640.00 0.00 0.00 744.00 725.00 725.00 725.00 32.136.38 39,938.00 48.638.00 48,638.00 36.504.24 116.288.00 1-,08=,0=3=8=00 108,038.00 73,977.80 89,000.00 90,000.00 90,000.00 1,500.00 1,500.00 1,500.00 1,500.00 9,857.16 7,700.00 25,000.00 25,000.00 0.00 1,000.00 1,000.00 1,000.00 0.00 0.00 10 000.00 10 000.00 85.334.96 99 200.00 127.500.00 127 500 00 1,378.059.10 1.594,648.00 1,646,714.00 1 646 714 00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 PUBLIC SAFETY POLICE CROSSING GUARDS PERSONAL SERVICES A3120.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A3120.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL POLICE CROSSING GUARDS TRAFFIC & TRANSPORTATION PLANNING CONTRACTUAL EXPENSE A3310.400 WARREN ROAD SIGNAL A3310.407 ROAD SIGNS TOTAL CONTRACTUAL EXPENSE A3310.526 PINE TREE RD PEDESTRIAN BRIDGE/BIKE TR A3310.527 HANSHAW ROAD WALKWAY TOTAL TOTAL TRAFFIC 8 TRANSPORTATION PLANNING DOG CONTROL CONTRACTUAL EXPENSE A3510.400 COUNTY SPCA DOG CONTROL TOTAL CONTRACTUAL EXPENSE TOTAL DOG CONTROL OTHER ANIMAL CONTROL CONTRACTUAL EXPENSE A3520.400 COUNTY SPCA CAT CONTROL A3520.402 DOG ENUMERATION TOTAL CONTRACTUAL EXPENSE TOTAL OTHER ANIMAL CONTROL TOTAL PUBLIC SAFETY TRANSPORTATION SUPERINTENDENT HIGHWAYS PERSONAL SERVICES A5010.100 REGULAR A5010.102 OVERTIME A-7 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 14,543.10 18 900.00 19,100 00 19,100.00 14 543.10 18 900.00 19 100.00 19 100.00 0.00 100.00 100.00 100.00 0.00 100.00 100.00 100.00 14,543.10 19 000.00 19,200.00 19,200.00 447.24 412.00 412.00 412.00 7'140.58 5 500.00 5,600.00. 5,600.00 7,587.82 5 912.00 6,012.00 6 012.00 0.00 0.00 35,000.00 35,000.00 0.00 0.00 163 316.00 163 316.00 0.00 0.00 198 316.00 198,316 00 7,587.82 5,912.00 204,328.00 204,328.00 31 050.00 50 000.00 54 594.00 54 594.00 31 050.00 50 000.00 54 594.00 54 594.00 31,050.00 50 000.00 54 594 00 54,594.00 35.73 0.00 0.00 0.00 2,183.94 500.00 0,00 0.00 2,219.67 500.00 0.00 0.00 2,219.67 500.00 0.00 0.00 55 400.59 75 412.00 278 122.00 278 122.00 138,093.92 144,200.00 148,500.00 148,500.00 0.00 200.00 200.00 200.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A5010.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A5010.400 CONTRACTUAL A5010.411 CONFERENCES 8& MILEAGE A5010.420 DUES & PUBLICATIONS A5010.430 DRUG TESTING A5010.440 SAFETY 81 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 A5132.206 OIL FILTER RECYCLER A5132.207 WELDER A5132.208 SANDBLASTER TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A5132.402 COPIER PAPER A5132.403 COPIER SUPPLIES A5132.404 GENERAL OFFICE SUPPLIES A5132.406 XEROX COPIER OC232 A5132.408 POSTAGE A5132.410 GARAGE UTILITIES 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 A-8 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 138.093.92 144,400.00 148,700.00 148,700.00 998.00 1.000.00 1,000 00 1,000.00 998.00 1.000.00 1.000.00 1,000.00 392.24 1,000.00 1,000.00 1,000.00 180.00 425.00 400.00 400.00 200.00 300.00 250.00 250.00 858.00 1,000.00 1,000.00 1,000.00 473.28 500.00 500.00 500.00 2,103.52 3.225.00 3,150.00 3 150 00 141.195.44 148,625.00 152,850.00 152,850.00 42,358.91 46,200.00 46,700.00 46,700.00 7,528.46 6,780.00 6,330.00 6,330.00 414.41 1.000 00 1.000.00 1,000.00 50.301.78 53,980.00 54,030.00 54,030.00 7,792.69 8,000.00 0.00 0.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 2,000.00 2,000 - 00 7,792.69 8.000.00 8,000.00 8 00000 77.08 175.00 175.00 175.00 52.82 300.00 310.00 310.00 179.90 300.00 300.00 300.00 2,509.62 3,200.00 3,600.00 3,600.00 362.25 275.00 300.00 300.00 30,193.08 37,000.00 37,000.00 37,000.00 5,209.48 5,200.00 5,200.00 5,200.00 17,130.90 16.000.00 17,000.00 17,000 00 55.715.13 62.450.00 63,885.00 63,885.00 113.809.60 124,430.00 125,915.00 125,915-00 32,444.51 38,500.00 38,500.00 38,500.00 32,444.51 38,500.00 38,500.00 38,500.00 32.444.51 38,500.00 38,500.00 38,500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 CONTRACTUAL EXPENSE A5630.413 BUS OPERATIONS TCAT TOTAL CONTRACTUAL EXPENSE TOTAL BUS OPERATIONS TOTAL TRANSPORTATION CULTURE AND RECREATION RECREATION ADMINISTRATION PERSONAL SERVICES A7020.100 RECREATION ADMINISTRATION A7020.105 YOUTH EMPLOYMENT PROGRAM A7020.106 YOUTH CORE TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A7020.400 CONTRACTUAL A7020.408 POSTAGE A7020.410 CONFERENCES & MILEAGE A7020.430 RECREATION PROGRAMS A7020.440 WORK STUDY TOTAL CONTRACTUAL EXPENSE TOTAL RECREATION ADMINISTRATION TOWN PARKS PERSONAL SERVICES A7110.100 REGULAR A7110.101 PUBLIC WORKS DEPT A7110.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A7110.201 LARGE A7110.203 PARK PLAQUES 8 SIGNAGE A7110.209 SMALL DUMP TRUCK A7110.210 BOB CAT A7110.211 LARGE TAMP A7110.212 2" CENTRIFUGAL PUMP A7110.213 PORTABLE TRUCK LIFT A7110.214 CONCRETE MIXER A7110.215 MULCHER A7110.216 HYDRO SEEDER A7110.217 TRIMBLE XH A7110.218 USED GARBAGE TRUCK A7110.219 POINT HITCH BOOM MOWER TOTAL EQUIPMENT/CAPITAL OUTLAY A-9 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 0.00 50,000.00 50 000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 0.00 50,000.00 50.000.00 50,000.00 287,449.55 361.555.00 367.265.00 367,265.00 39,834.75 41,300.00 41,700.00 41,700.00 15,529.93 0.00 0.00 0.00 7.701.00 0.00 0.00 0.00 63.065.68 41.300.00 41.700 00 41.700.00 0.00 0.00 200.00 200.00 372.77 200.00 350.00 350.00 150.86 400.00 400.00 400.00 3,979.68 6,000.00 6,000.00 6,000.00 0.00 0.00 _ 1.000.00 1,000.00 4,503.31 6.600.00 7.950.00 7 950 00 67.568.99 47,900.00 49,650.00 49,650.00 68,299.53 75,700.00 76,500.00 76,500.00 110,269.83 199,000.00 188,400.00 188,400.00 10,149.90 9,000.00 9,000.00 9 000 00 188.719.26 283,700.00 273,900.00 273,900.00 43,922.85 56,000.00 0.00 0.00 941.36 0.00 0.00 0.00 0.00 0.00 9,000.00 9,000.00 0.00 0.00 8,000.00 8,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 300.00 300.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 600.00 600.00 0.00 0.00 6,000.00 6,000.00 0,00 0.00 8,000.00 8,000.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 10,000.00 10,000.00 0.00 0.00 4.100.00 4,100.00 44.864.21 56,000.00 60,000.00 60,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 CONTRACTUAL EXPENSE A7110.401 CODDINGTON RD COMMUNITY CTR CONTRACT A7110.402 MAINTENANCE A7110.403 CONSTRUCTION A7110.404 PLANTINGS & LANDSCAPING A7110.405 VEHICLE MAINTENANCE A7110.406 TUTELO PARK/VALENTINO FIELD A7110.410 CONFERENCES & MILEAGE A7110.415 TELEPHONE A7110.416 UTILITIES A7110.420 DUES & PUBLICATIONS A7110.440 PERSONAL PROTECTIVE EQUIPMENT A7110.450 GASOLINE A7110.452 SALT A7110.461 TOOLS & SUPPLIES A7110.490 PARKS & OPEN SPACE PROGRAM TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 6,800.00 6,800.00 6,800.00 6,800.00 17,111.48 20,000.00 20,000.00 20,000.00 12,336.64 15,000.00 15,000.00 15,000.00 3,016.01 3,200.00 3,000.00 3,000.00 21,186.37 17,000.00 18,000.00 18,000.00 0.00 10,000.00 10,000.00 10,000.00 325.00 500.00 500.00 500.00 965.50 1,100.00 1,100.00 1,100.00 212.40 500.00 300.00 300.00 35.00 35.00 35.00 35.00 2,649.63 2,600.00 2,700.00 2,700.00 27,149.10 30,000.00 31,000.00 31,000.00 0.00 0.00 2,500.00 2,500.00 3,421.96 3,500.00 3,500.00 3,500.00 0.00 50,000.00 60 000.00 60,000-00 95,209.09 160,235.00 174,435.00 174,435-00 A7110.501 PLAY STRUCTURES 48,289.80 30,000.00 30,000.00 30,000.00 A7110.505 E. KING RD/HALLBERG PARK, CHASE PD TRAIL 0.00 0.00 10,000.00 10,000.00 A7110.512 WOOLF LANE PARK 0.00 0.00 0.00 0.00 A7110.526 GATEWAY TRAIL 0.00 0.00 0.00 0.00 55,890.00 TOTAL 48,289.80 30,000.00 40,000.00 40,000.00 TOTAL TOWN PARKS YOUTH & SENIOR PROJECTS CONTRACTUAL EXPENSE A7320.401 CASS PARK FACILITY A7320.403 WORKFORCE NY A7320.404 CODDINGTON RD CC SUMMER CAMPS A7320.405 COOPERATIVE EXTENSION A7320.406 LEARNG WEB / YOUTH WORKS A7320.409 TOWN YOUTH EMPLOYMENT IMITATIVE A7320.416 REC PARTNERSHIP COUNTY TOTAL CONTRACTUAL EXPENSE TOTAL YOUTH & SENIOR PROJECTS TOMPKINS COUNTY PUBLIC LIBRARY CONTRACTUAL EXPENSE A7410.456 TOMPKINS COUNTY PUBLIC LIBRARY TOTAL CONTRACTUAL EXPENSE TOTAL TOMPKINS COUNTY PUBLIC LIBRARY HISTORIAN PERSONAL SERVICES A7510.100 REGULAR TOTAL PERSONAL SERVICES 377,082.36 529,935.00 548,335.00 548,335.00 100,192.00 108,000.00 111,240.00 111,240.00 3,220.00 1,471.00 0.00 0.00 11,600.00 11,600.00 11,600.00 11,600.00 10,864.76 23,318.00 23,318.00 23,318.00 60,550.00 63,810.00 63,810.00 63,810.00 0.00 21,184.00 22,492.00 22,492.00 55,890.00 57,786.00 59,245.00 59,245.00 242,316.76 287,169.00 291,705.00 291,705:00 A-10 242,316.76 287,169.00 291,705.00 291,705.00 0.00 20.000.00 20,000.00 20,000 00 0.00 20.000.00 20,000.00 20,000.00 0.00 20,000.00 20,000.00 20,000.00 1,000.00 1,000.00 1,000.00 1 000 00 1,000.00 1,000.00 1,000.00 1 000 00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 CONTRACTUAL EXPENSE A7510.400 CONTRACTUAL A7510.421 PROGRAMMING & RESEARCH TOTAL CONTRACTUAL EXPENSE TOTAL HISTORIAN CELEBRATIONS CONTRACTUAL EXPENSE A7550.400 CONTRACTUAL A7550.405 GREETINGS & MEMORIALS TOTAL CONTRACTUAL EXPENSE TOTAL CELEBRATIONS LAND ACQUISITION EQUIPMENT/CAPITAL OUTLAY A7710.255 REAL PROPERTY & EASEMENT PURCHASES A7710.259 PROPERTY APPRAISALS TOTAL EQUIPMENT/CAPITAL OUTLAY TOTAL LAND ACQUISITION TOTAL CULTURE AND RECREATION HOME AND COMMUNITY SERVICES DRAINAGE & STORMWATER MANAGEMENT PERSONAL SERVICES A8540.101 REGULAR A8540.102 OVERTIME A8540.110 PROJECT ASSISTANT TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A8540.200 EQUIPMENT A8540.209 SMALL DUMP TRUCK A8540.210 BOB CAT A8540.211 LARGE TAMP A8540.212 2" CENTRIFUGAL PUMP A8540.213 PORTABLE TRUCK LIFT A8540.214 CONCRETE MIXER A8540.215 MULCHER A8540.216 HYDRO SEEDER A8540.217 TRIMBLE XH A8540.218 USED GARBAGE TRUCK A8540.219 POINT HITCH BOOM MOWER TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 0.00 500.00 500.00 500.00 0.00 2,000.00 2,000.00 2,000.00 0_.00 2,500.00 2,500.00 2,500.00 1,000.00 3.500.00 3,500.00 3,500.00 1,607.79 2,500.00 2,500.00 2,500.00 590.50 500.00 500.00 500.00 2,198.29 3,000.00 3,000.00 3,000.00 2,198.29 3,000.00 3,000.00 3.000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 690,166.40 891.504.00 916,190.00 916,190.00 52,253.30 18,080.00 16,880.00 16,880.00 83.51 0.00 200.00 200.00 0.00 0.00 0.00 0.00 52 336.81 18,080.00 17.080.00 17,080!00 0.00 20,000.00 0.00 0.00 0.00 0.00 2,250.00 2,250.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 500.00 500.00 0.00 0.00 75.00 75.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 150.00 150.00 0.00 0.00 1,500.00 1,500.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 500.00 500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 1,025.00 1,025.00 0.00 20,000.00 15,000.00 15 000.00 A-11 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/05/09 A8540.400 CONTRACTUAL A8540.409 POSTAGE A8540.410 CONFERENCE & MILEAGE 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 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 A9950.921 E. KING/HALLBERG PARK, CHASE TRAIL A9950.922 FOREST HOME DR UPSTREAM BRIDGE A9950.923 FOREST HOME DR TRAFFIC CALMING ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 60,262.34 50,000.00 61,000.00 61,000.00 0.00 0.00 400.00 400.00 0.00 0.00 2,500.00 2,500.00 0.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 0.00 0.00 5,000.00 0.00 0.00 60,262.34 59,000.00 67,900.00 67,900.00 112.599.15 97,080.00 99,980.00 99,980.00 11,600.00 12,000.00 12,000.00 12,000.00 9,400.00 9,680.00 9,680.00 9,680.00 4,000.00 4,000.00 5,200.00 5,200.00 900.00 900.00 900 00 900.00 25.900.00 26.580.00 27,780.00 27,780.00 25,900.00 26,580.00 27,780.00 27,780.00 138.499.15 123,660.00 127,760.00 127,760.00 121,228.68 108,000.00 117,000.00 117,000.00 102,901.08 113,500.00 124,000.00 124,000.00 14,080.00 25,000.00 21,000.00 21,000.00 2,548.57 3,100.00 3,200.00 3,200.00 1,193.10 4,500.00 5,000.00 5,000.00 832.40 1,000.00 1,100.00 1,100.00 7,223.63 8,500.00 9,500.00 9,500.00 352,822.20 320,000.00 320,500.00 320,500.00 1.005.90 1,000.00 1,100.00 1 100 00 603.835.56 584.600.00 602,400.00 602,400.00 2,000.00 2,000.00 2,000.00 2,000.00 145.085.00 140,780.00 137,050.00 137,050.00 147.085.00 142,780.00 139,050.00 139,050.00 A-12 147.085.00 142,780.00 139,050.00 139,050.00 0.00 100,000.00 0.00 0.00 0.00 102,500.00 0.00 0.00 0.00 58,525.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 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 TOTAL APPROPRIATIONS A-13 0.00 35,000.00 0.00 0.00 0.00 163,316.00 0.00 0.00 0.00 120,000.00 0.00 0.00 0.00 498,010.00 0.00 0.00 0.00 1.077,351.00 0.00 0.00 0.00 1.077,351.00 0.00 0.00 147.085.00 1,220.131.00 139,050.00 139,050.00 3,300,495.35 4,851,510.00 4,077,501.00 4,077,501.00 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2010 (ADOPTED NOVEMBER 5, 2009) 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 4,000.00 A1260 PERSONNEL FEES - SCLIWC A1555 DOG ENUMERATION FEES A1556 SPCA CONTRACT 4,100.00 A1557 DOG IMPOUNDMENT FEES A2188 FACILITY FEES 13,683.87 A2189 ENGINEERING FEES FOR SERVICES A2191 PARK FEES 42,850.00 TOTAL DEPARTMENTAL INCOME 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 A2544 DOG LICENSE APPORTIONMENT TOTAL LICENSES AND PERMITS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1,771.501.01 2,083.635.00 2,122,571.00 2 122 571 00 1,771,501.01 2.083,635.00 2,122,571-00 2 122 571 00 16,249.00 16,200.00 16,200.00 16,200.00 3,555.27 4,000.00 4,000.00 4,000.00 1,524.60 1,550.00 1,550.00 1,550.00 4,105.85 4,100.00 4,100.00 4,100.00 1,844.67 2,000.00 2,000.00 2,000.00 13,683.87 15,000.00 15,000.00 15,000.00 40.963.26 42,850.00 42,850.00 42.850.00 15.291.07 20,000.00 20,000.00 20,000.00 15.291.07 20,000.00 20,000.00 20,000.00 493.351.14 190,498.00 175,498.00 175,498.00 493,351.14 190,498.00 175,498.00 175,498.00 3,553.46 3,000.00 2,000.00 2,000.00 10,472.11 9,000.00 9,000.00 9,000.00 801.77 0.00 0.00 0.00 100.00 100.00 0.00 0.00 350.00 200.00 250.00 250.00 120.00 150.00 0.00 0.00 24,000.00 25,000.00 25,000.00 25,000.00 680.00 700.00 600.00 600.00 40.077.34 38.150.00 36,850.00 36,850.00 50,040.00 43,627.00 43,627.00 43,627.00 11.869.00 12,225.00 12,225.00 12,225.00 61.909.00 55.852.00 55,852.00 55,852.00 63,635.91 70,000.00 30,000.00 30,000.00 23,129.30 20,000.00 20,000.00 20,000.00 21,974.79 19,000.00 19,000.00 19,000.00 675.00 500.00 0.00 0.00 109.415.00 109.500.00 69,000.00 69,000.00 A-14 10.593.30 6,500.00 6.500.00 6 500 00 10,593.30 6,500.00 6,500.00 6 500 00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 2-A REVENUES ADOPTED 11/05/09 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 TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID A3005 MORTGAGE TAX A3087 PLAY STRUCTURE GRANT A3089 STAR AID TOTAL STATE AID INTERFUND TRANSFERS 185,000.00 185,000.00 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 TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 254,673.00 250,000.00 250,000.00 250,000.00 254,673.00 250.000.00 250,000.00 250.000.00 986.00 0.00 0.00 0.00 986.00 0.00 0.00 0.00 110,562.33 0.00 0.00 0.00 4,000.00 0.00 0.00 0.00 114.562.33 0.00 0.00 0.00 372,390.35 185,000.00 185,000.00 185,000.00 0.00 0.00 30,000.00 30,000.00 358.21 180.00 180.00 180.00 372,748.56 185,180.00 215.180.00 215,180!00 35,911.00 36,198.00 71,784.00 71,784.00 35,911.00 36,198.00 48,026.00 48,026.00 142,933.00 142,933.00 169,454.00 169,454.00 113,916.00 115,892.00 142,159.00 142,159.00 0.00 75,000.00 0.00 0.00 328.671.00 406,221.00 431 423.00 431,423!00 0.00 163,316.00 163,316.00 163,316.00 0.00 120,000.00 0.00 0.00 0.00 498,010.00 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 102.500.00 0.00 0.00 0.00 983,826.00 163,316.00 163,316.00 3,614,742.01 4,372,212.00 3,589,040.00 3,589,040.00 -314,246.66 479,298.00 488.461.00 488,461.00 TOTAL REVENUES & OTHER SOURCES 3,300,495.35 4,851,510.00 4,077,501.00 4,077,501.00 A-15 i� � IIS: iC ! � �/►I 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. Even in the context of the recent economic recession, development in the Town of Ithaca has remained at steady and healthy levels over the past few years. The presence of Cornell University and Ithaca College helps to assure a stable economic environment. Recent projects at Cornell that have been approved and are under construction or recently completed include the Merrill Family Sailing Center located on East Shore Drive, the Animal Health Diagnostic Center at the College of Veterinary Medicine, the Plantations Welcome Center on Comstock Knoll Drive, and the Cornell Combined Heat and Power Plant on Dryden Road. Development at Ithaca College has also been strong with the recent completion of the new School of Business and the Gateway Administrative Building, built to LEED (Leadership in Energy and Environmental Design) standards. In addition, the Ithaca College Athletic and Events Center was approved and is under construction. This large facility will include a new field house, a rowing facility, weight training facilities, an aquatics center, outdoor tennis courts, an all-weather turf field with seating and lighting, new and expanded parking facilities, and new roads and walkways. Other institutions in the Town of Ithaca have been busy with improvements and expansions. Lakeside Nursing Home is in the process of renovating its facility to include conversion of a portion of the nursing home space to a new Assisted Living Program and Adult Day Care facility, along with site upgrades. Cayuga Medical Center recently completed major improvements at its facility on Trumansburg Road, including a new addition for a Radiation Oncology Unit, a new emergency room and cafeteria, and significant improvements to the parking and circulation system. The Longview Senior Care facility on Danby Road is nearing completion of its addition for 32 skilled nursing/adult care units. Other private development has also been advancing in the Town. On the commercial side, a plan for College Crossing, a 20,000 square foot neighborhood shopping center at the corner of Danby Road and King Road East has received preliminary approval. Across from this corner is the recently completed Country Inn and Suites Hotel. The Ithaca Beer Company also recently completed expansion of their facility on Elmira Road. The South Hill Business Campus on Danby Road (formerly Axhiom) has successfully converted much of its interior space to lease out to small start-up and high-tech businesses in its new multi -tenant format. On the residential side, the new Conifer Village Senior Apartments off of Mecklenburg Road opened recently and is entirely filled up, with waiting lists for new tenants. A proposal for the Holochuck Homes Subdivision, consisting of 106 townhouse units on Trumansburg Road, is winding its way through the approval process. Carrowmoor, a large-scale, mixed use project off of Mecklenburg Road, including 400 residential units and 30,000 square feet in a neighborhood commercial center, is in the early stages of the approval process. This summary is reflective of the Town's approach to encouraging well-planned and designed development in the right areas of the Town, while balancing the need to preserve its sensitive natural areas and important agricultural areas. Meanwhile, the Town is in the process of updating its 1993 Comprehensive Plan, which will build on the goals and objectives for balanced growth within the Town of Ithaca. Town of Ithaca General Part -Town Fund Budgeted Expenditures Administrative & Support Services - 13% Employee Benefits 22% 2010 $1,051,896 Interfund Transfers 4% Salaries & Wages 59% Town of Ithaca General Part -Town Fund Budgeted Revenues 2010 $1,051,896 Fund Balance State Aid - Per 4% Capita 8% Planning Fees 2% Building Permits 8% Zoning Fees 1% Cable Franchise & Other Income 7% Sales Tax 70% TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 1-B APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITORS CONTRACTUAL EXPENSE 81320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITORS LEGAL SERVICES CONTRACTUAL EXPENSE B1420.400 LEGAL SERVICES 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 81660.400 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 81680.200 HARDWARE B1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY B-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1,214.52 1.210.00 1,210.00 1,210.00 1,214.52 1.210.00 1,210.00 1,210.00 1,214.52 1,210.00 1.210.00 1,210.00 61,448.85 22,000.00 22,000.00 22,000.00 1.305.00 10,000.00 10,000.00 10,000.00 62.753.85 32.000.00 32,000.00 32,000.00 62.753.85 32,000.00 32,000.00 32,000.00 1,517.52 1,700.00 1,700.00 1,700.00 0.00 200.00 200.00 200.00 1.517.52 1.900.00 1,900.00 1 90000 1,517.52 1.900.00 1,900.00 1 900 00 616.63 682.00 682.00 682.00 616.63 682.00 682.00 682.00 616.63 682.00 682.00 682.00 737.63 715.00 715.00 715.00 212.21 572.00 572.00 572 00 949.84 1.287.00 1,287.00 1 287 00 949.84 1,287.00 1,287.00 1,287.00 1,949.37 800.00 800.00 800.00 47.50 500.00 500.00 500.00 1.996.87 1.300.00 1.300.00 1 300 00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 CONTRACTUAL EXPENSE B1680.400 CONTRACTUAL 81680.401 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 81680.491 SOFTWARE B1680.492 GIS SUPPORT B1680.493 BLDG/ZONING CODE SUPPORT & SUBSCRIPTION B1680.495 NETWORK SUPPORT B1680.497 SHERPA REMOTE SECURITY TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS B1910.400 LIABILITY INSURANCE B1920.402 TIME WARNER COUNTY TAX CREDIT 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 EQUIPMENT/CAPITAL OUTLAY B8010.201 VEHICLE PURCHASE TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B8010.400 CONTRACTUAL B8010.401 LEGAL ADS B8010.403 CONFERENCES & MILEAGE B8010.404 VEHICLE MAINTENANCE 88010.408 POSTAGE 88010.415 TELEPHONE 88010.420 DUES & PUBLICATIONS B8010.440 PERSONAL PROTECTIVE EQUIPMENT B8010.450 GASOLINE TOTAL CONTRACTUAL EXPENSE 1,258.38 2,000.00 2,000.00 2,000.00 111.22 350.00 350.00 350.00 1,642.41 1,875.00 1,875.00 1,875.00 421.44 510.00 510.00 510.00 1,488.05 1,750.00 1,750.00 1,750.00 626.02 1,550.00 1,550.00 1,550.00 526.36 750.00 750.00 750.00 1,281.35 6,650.00 0.00 0.00 2,369.43 2,770.00 2,770.00 2,770.00 3,262.00 2,800.00 2,800.00 2,800.00 994.25 1,278.00 1,278.00 1,278.00 2,400.00 3,000.00 3,000.00 3,000.00 16,380.91 25,283.00 18,633.00 18,633.00 18,377.78 26,583.00 19,933.00 19,933.00 12,063.62 14,000.00 13,000.00 13,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.063.62 14,000.00 13,000.00 13,000.00 97,493.76 77,662.00 70,012.00 70,012.00 179,740.66 239,800.00 234,000.00 234,000.00 4,681.62 6,600.00 6,700.00 6,700.00 184,422.28 246,400.00 240,700.00 240,700.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,107.09 150.00 1,150.00 1,150.00 979.20 900.00 1,000.00 1,000.00 973.79 6,000.00 5,000.00 5,000.00 564.16 1,000.00 700.00 700.00 1,260.15 1,200.00 1,300.00 1,300.00 2,310.33 2,000.00 2,000.00 2,000.00 527.75 1,000.00 1,000.00 1,000.00 339.32 500.00 500.00 500.00 1,801.15 2.500.00 3,000.00 3,000.00 9,862.94 15,250.00 15,650.00 15,650.00 TOTAL ZONING & CODE ENFORCEMENT 194,285.22 261,650.00 256,350.00 256.350.00 B-2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/05/09 PLANNING PERSONAL SERVICES 88020.100 REGULAR B8020.101 BOARD MEMBERS 88020.110 STUDENT INTERNS TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE B8020.400 CONTRACTUAL B8020.401 LEGAL ADS 88020.403 CONFERENCES & MILEAGE 88020.404 VEHICLE MAINTENANCE B8020.405 NORTHEAST CONSULTING STUDY B8020.406 PLANNING STUDY B8020.407 CONSERVATION BOARD 88020.408 POSTAGE B8020.409 PRTG, FILM... SPECIFIC 88020.410 WORK STUDY B8020.415 TELEPHONE B8020.420 DUES & PUBLICATIONS 88020.450 GASOLINE 88020.461 FALL CREEK VOLUNTEER PROGRAM 88020.462 SIX MILE CREEK VOLUNTEER PROGRAM B8020.463 CSI WTR QUALITY MONITORING PROG 88020.464 AG & FARMLAND PROTECTION PLAN TOTAL CONTRACTUAL EXPENSE TOTAL PLANNING TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS B9010.800 NYS RETIREMENT 89030.800 SOCIAL SECURITY 89040.800 WORKERS COMPENSATION B9045.800 LIFE INSURANCE 89050.800 UNEMPLOYMENT INSURANCE 89055.800 DISABILITY INSURANCE 89056.800 DISABILITY INSURANCE - LONG-TERM 89060.800 GROUP HEALTH INSURANCE 89060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS B-3 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 331,048.31 355,000.00 350,000.00 350,000.00 11,987.58 17,200.00 17,400.00 17,400.00 3.687.27 10.500.00 10,500.00 _ 10,500.00 346.723.16 382.700.00 377,900.00 377,900.00 744.23 800.00 500.00 500.00 1,160.55 1,500.00 1,500.00 1,500.00 2,701.60 5,000.00 5,000.00 5,000.00 66.63 600.00 600.00 600.00 15,000.00 0.00 0.00 0.00 16,137.22 15,000.00 30,000.00 30,000.00 207.28 1,500.00 1,500.00 1,500.00 3,263.16 3,500.00 3,500.00 3,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 409.07 600.00 500.00 500.00 2,355.85 2,700.00 2,700.00 2,700.00 365.48 600.00 600.00 600.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,500.00 17,100.00 17,100.00 17,100.00 0.00 25.000.00 0.00 0.00 53.911.07 73.900.00 63,500.00 63,500..00 400,634.23 456.600.00 441,400.00 441,400.00 594.919.45 718.250.00 697,750.00 697,750.00 35,624.00 37,000.00 44,000.00 44,000.00 39,603.98 48,400.00 49,000.00 49,000.00 1,200.00 6,000.00 5,500.00 5,500.00 998.30 1,300.00 1,300.00 1,300.00 0.00 500.00 500.00 500.00 213.44 350.00 300.00 300.00 2,852.61 3,600.00 3,900.00 3,900.00 148,194.83 118,000.00 105,500.00 105,500.00 360.45 350.00 350.00 350.00 229.047.61 215,500.00 210,350.00 210,350.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 89901.901 GENERAL FUND 89901.904 RISK RETENTION FUND TOTAL TOTAL TRANSFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS B-4 35,911.00 36,199.00 71,784.00 71,784.00 2,000.00 2.000.00 2.000.00 2.000.00 37,911.00 38.199.00 73,784.00 73.7a4.00 37.911.00 38.199.00 73,784.00 73.784.00 37,911.00 38,199.00 73,784.00 73 784.00 959,371.82 1,049,611.00 1,051,896.00 1,051,896.00 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 2-B ESTIMATED REVENUES NON -PROPERTY TAX ITEMS 81120 SALES TAX B1170 TV FRANCHISE TAX TOTAL NON -PROPERTY TAX ITEMS DEPARTMENTAL INCOME B2108 OPS PERMITS 82109 FIRE INSPECTIONS & OPS PERMITS 82110 ZONING APPLICATION FEES 82111 BUILDING PERMITS B2115 PLANNING FEES 82116 CORNELL T -GEIS 82192 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 82680 INSURANCE RECOVERIES 82691 OTHER TOWN PERMIT FEES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES 82701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID 83001 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 2008 10/31/09 2010 2010 637,981.00 722,964.00 737,964.00 737,964.00 76.278.13 70,000.00 70,000.00 70,000.00 714,259.13 792,964.00 807,964.00 807,964.00 0.00 0.00 1,000.00 1,000.00 0.00 20,000.00 700.00 700.00 8,727.50 7,500.00 7,500.00 7,500.00 141,614.59 80,000.00 80,000.00 80,000.00 32,777.36 25,000.00 20,000.00 20,000.00 7,095.00 0.00 0.00 0.00 0.00 25.000.00 0.00 0.00 190.214.45 157.500.00 109,200.00 109,200.00 2.651.27 2,000.00 2,000.00 2 000 00 2.651.27 2.000.00 2.000.00 2 000 00 680.00 0.00 0.00 0.00 400.00 0.00 0.00 0.00 1,080.00 0.00 0.00 0.00 53,915.64 0.00 0.00 0.00 53,915.64 0.00 0.00 0.00 95,198.00 89,000.00 89,000.00 89,000.00 95,198.00 89,000.00 89,000.00 89,000.00 1,057,318.49 1,041,464.00 1,008,164.00 1,008,164.00 -97,946.67 8,147.00 43,732.00 43,732.00 959,371.82 1,049,611.00 1,051,896.00 1,051,896.00 afte CIO) 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 Highway Part -Town Fund Budgeted Expenditures 2010 $2,310,876 Salaries & Wages 36% Employee Benefits 16% Brush, Weed & Snow Removal 6% Administration & Support Services 2% Capital Costs - Machinery & Maintenance 12% Capital Projects Capital Costs - Road 17% Improvements 11% Town of Ithaca Highway Part -Town Fund Budgeted Revenues 2010 $2,310,676 Sale of Old Equipment Real Property Taxes 27% State Aid - Consolidated Highway Improvement Program 3% Bond Borrowing Proceeds 11% Intergovernmental Charges & Other Income 1% TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2010 SCHEDULE 1 -DB APPROPRIATIONS GENERAL GOVERNMENT SUPPORT GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE DB1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL OFFICE SUPPLIES TOTAL GENERAL GOVERNMENT SUPPORT TRANSPORTATION GENERAL REPAIRS PERSONAL SERVICES DB5110.100 REGULAR DB5110.101 DEPUTY HIGHWAY SUPERINTENDENT D85110.102 OVERTIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5110.450 GAS, OIL, & DIESEL FUEL D85110.451 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 D85112.461 TOOLS & SUPPLIES TOTAL CONTRACTUAL EXPENSE (ADOPTED NOVEMBER 5, 2009) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 314.92 420.00 420.00 420.00 314.92 420.00 420.00 420 00 314.92 420.00 420.00 420.00 314.92 420.00 420.00 420.00 259,742.11 173,490.00 219,440.00 219,440.00 0.00 61,550.00 62,200.00 62,200.00 2,708.20 4,500.00 4,500.00 4 500 00 262,450.31 239,540.00 286,140.00 286,140-00 31,769.81 36,000.00 36,000.00 36,000.00 125,770.17 133,000.00 135,000.00 135,000.00 1,344.93 6,000.00 6,000.00 6 000 00 158,884.91 175,000.00 177,000.00 177.000.00 421,335.22_ 414,540.00 463,140.00 463,140.00 71,631.14 96,560.00 75,960.00 75,960.00 3,624.03 5,000.00 5,000.00 5 000 00 75,255.17 101,560.00 80,960.00 80,960:00 25,288.68 30,000.00 30,000.00 30,000.00 32,669.56 37,100.00 37,000.00 37,000.00 1,395.98 1,800.00 1,800.00 1 800 00 59,354.22 68,900.00 68,800.00 68.800!00 DB5112.501 JOANNE DRIVE 0.00 78,000.00 0.00 0.00 DB5112.502 LANDMARK DRIVE 0.00 20,000.00 0.00 0.00 DB5112.503 FOREST HOME DR RECONSTRUCTION 0.00 0.00 200,000.00 200,000.00 DB5112.504 FOREST HOME DR UPSTREAM BRIDGE 0.00 0.00 102,500.00 102,500.00 DB -1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/05/09 DB5112.505 LOIS LANE DB5112.506 ORCHARD HILL RD DB5112.507 BLUE GRASS LANE DB5112.510 CREST LANE DB5112.511 EASTERN HEIGHTS DRIVE DB5112.512 SHARLENE ROAD DB5112.513 SPRUCE WAY DB5112.514 SUNNYVIEW LANE DB5112.524 HALCYON HILL ROAD DB5112.529 REGENCY LANE TOTAL TOTAL PERMANENT IMPROVEMENTS MACHINERY PERSONAL SERVICES DB5130.100 REGULAR DB5130.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY DB5130.200 LARGE DB5130.209 SMALL DUMP TRUCK DB5130.210 BOB CAT DB5130.211 LARGE TAMP DB5130.212 2" CENTRIFUGAL PUMP DB5130.213 PORTABLE TRUCK LIFT DB5130.214 CONCRETE MIXER DB5130.215 MULCHER D85130.216 HYDRO SEEDER D85130.217 TRIMBLE XH DB5130.218 USED GARBAGE TRUCK D85130.219 POINT HITCH BOOM MOWER TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 0.00 0.00 40,800.00 40,800.00 0.00 0.00 36,000.00 36,000.00 0.00 0.00 10,000.00 10,000.00 11,561.34 0.00 0.00 0.00 76,849.38 0.00 0.00 0.00 39,847.85 0.00 0.00 0.00 5,646.18 0.00 0.00 0.00 23,371.56 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24.163.87 0.00 0.00 0:00 181.440.18 98,000.00 389,300.00 389,300:00 316.049.57 268.460.00 539.060.00 539,060.00 75,883.61 96,300.00 98,200.00 98,200.00 727.73 1,500.00 1,500.00 1.500 00 76.611.34 97.800.00 99,700.00 99,700.00 118,133.70 168,000.00 0.00 0.00 0.00 0.00 27,000.00 27,000.00 0.00 0.00 24,000.00 24,000.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00 900.00 900.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 1,800.00 1,800.00 0.00 0.00 18,000.00 18,000.00 0.00 0.00 24,000.00 24,000.00 0.00 0.00 6,000.00 6,000.00 0.00 0.00 30,000.00 30,000.00 0.00 0.00 --12.300.00 12 300.00 118.133.70 168 000.00 180,000.00 180 000.00 CONTRACTUAL EXPENSE 63,300.00 63,300.00 992.07 2,000.00 D85130.450 OIL, GREASE, FLUIDS 3,172.09 5,300.00 5,400.00 5,400.00 DB5130.460 VEHICLE MAINTENANCE, REPAIRS & PARTS 57,333.16 75,000.00 76,000.00 76,000.00 DB5130.461 TOOLS & SUPPLIES 24.923.29 22 000.00 23.000.00 23,000.00 TOTAL CONTRACTUAL EXPENSE 85.428.54 102 300.00 104,400.00 104,400.00 TOTAL MACHINERY BRUSH & WEEDS PERSONAL SERVICES DB5140.100 REGULAR DB5140.102 OVERTIME DB5140.110 REGULAR BENEFIT TIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE 280,173.58 368 100.00 384,100.00 384 100 00 92,214.75 67,800.00 63,300.00 63,300.00 992.07 2,000.00 2,000.00 2,000.00 162.648.82 153.680.00 143,480.00 143.480.00 255.855.64 223.480.00 208.780.00 208 780 00 DB -2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/05/09 DB5140.400 CONTRACTUAL DB5140.409 ADVERTISING DB5140.410 CONFERENCES & MILEAGE DB5140.440 PERSONAL PROTECTIVE EQUIPMENT TOTAL CONTRACTUAL EXPENSE TOTAL BRUSH & WEEDS SNOW REMOVAL PERSONAL SERVICES D85142.100 REGULAR DB5142.102 OVERTIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5142.450 GAS, OIL, DIESEL FUEL DB5142.452 SALT DB5142.461 TOOLS & SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL SNOW REMOVAL 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 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 2,550.18 6,400.00 6,400.00 6,400.00 0.00 150.00 150.00 150.00 0.00 300.00 300.00 300.00 9,749.23 10,300.00 10,300.00 10,300.00 12.299.41 17,150.00 17,150.00 17,150.00 268.155.05 240,630.00 225,930.00 225,930.00 85,192.55 90,400.00 84,400.00 84,400.00 66,481.50 60,000.00 60,000.00 60,000.00 151.674.05 150.400.00 144,400.00 144,400.00 17,411.94 31,000.00 31,000.00 31,000.00 82,606.37 90,000.00 90,000.00 90,000.00 4.156.70 4,300.00 4,500.00 4 500 00 104.175.01 125,300.00 125,500.00 125,500.00 255.849.06 275.700.00 269,900.00 269,900.00 1,541,562.48 1,567,430.00 1,882,130.00 1 882 130 00 53,214.44 59,000.00 52,000.00 52,000.00 62,513.49 62,500.00 63,800.00 63,800.00 40,615.00 60,000.00 53,000.00 53,000.00 1,393.10 1,700.00 1,800.00 1,800.00 3,345.83 15,500.00 15,500.00 15,500.00 379.32 500.00 500.00 500.00 3,337.43 4,100.00 4,400.00 4,400.00 261,714.09 215,000.00 187,000.00 187,000.00 104.20 300.00 300.00 300.00 426.616.90 418,600.00 378,300.00 378,300.00 35,911.00 36,199.00 48,026.00 48,026.00 2,000.00 2,000.00 2,000.00 2 000 00 37.911.00 38,199.00 50,026.00 50,026.00 DB -3 37.911.00 38,199.00 50,026.00 50,026.00 0.00 200,000.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 TOTAL 0.00 200,000.00 0.00 0.00 TOTAL TRANSFERS TO CAPITAL FUNDS 0.00 200,000.00 0.00 0.00 TOTAL INTERFUND TRANSFERS 37`911.00 238,199.00 50,026.00 50,026.00 TOTAL APPROPRIATIONS 2,006,405.30 2,224,649.00 2,310,876.00 2,310,876.00 DB -4 TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 2 -DB ESTIMATED REVENUES REAL PROPERTY TAXES D81001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES NON -PROPERTY TAX ITEMS D81120 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 DS2680 INSURANCE RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES DB2701 REFUND OF PRIOR YEARS D52705 CULVERT FEES OB2770 OTHER UNCLASSIFIED REVENUES TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID 083501 CHIPS TOTAL STATE AID PROCEEDS OF OBLIGATIONS DB5731 FOREST HOME DRIVE ROAD RECONSTRUCTION DB5732 FOREST HOME DR UPSTREAM BRIDGE TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES DB -5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 0.00 0.00 732 568.00 732 568.00 0.00 0.00 732 568.00 732 568.00 1,542,841.00 1,448,310.00 1,448,310.00 1 448 310 00 1.542,841.00 1,448.310.00 1,448,310.00 1 448 310 00 12,628.25 0.00 0.00 0.00 12.248.72 12,000.00 12,150.00 12,150.00 24.876.97 12,000.00 12,150.00 12,150!00 6.641.21 5,000.00 2,200.00 2 200 00 6.641.21 5,000.00 2,200.00 2 200 00 18,072.00 25,000.00 8,000.00 8,000.00 1,088.00 0.00 0.00 0.00 19.160.00 25.000.00 8,000.00 8 000 00 57,651.61 0.00 0.00 0.00 0.00 1,000.00 0.00 0.00 24.87 0.00 0.00 0.00 57.676.48 1.000.00 0.00 0.00 74.018.39 74,000.00 74,000.00 74,000.00 74.018.39 74,000.00 74,000.00 74,000.00 0.00 200,000.00 200,000.00 200,000.00 0.00 0.00 102 500.00 102 500.00 0.00 200.000.00 302.500.00 302,500.00 1,725,214.05 1,765,310.00 2,579,728.00 2,579,728.00 281.191.25 459.339.00 -268,852.00 -268,852.00 2,006,405.30 2,224,649.00 2,310,876.00 2,310,876.00 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 Water Fund Budgeted Expenditures 2010 $5,632,360 Salaries & Wages 2% Administration & Support Services 1% General Obligation Bond Payments � 13% Capital 60% Employee Benefits 1% Capital Costs - Equipment 1% Transmission & Distribution 1% Cost of Purchased Water 21% Town Of Ithaca Water Fund Budgeted Revenues 2010 $5,632,360 Water Benefit Assessments for Capital & Debt Obligations 12% Proceeds from Bond Borrowing 56%Metered Water Sales & Charges 32% TOWN OF ITHACA SUMMARY OF ACTUAL and ESTIMATED WATER and SEWER BENEFIT ASSESSMENT and BONDED DEBT OBLIGATION FUTURE FUNDING? DESCRIPTION ACTUAL RAISED IN PROERTY TAX LEVY BUDGET ESTIMATED 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 7,752.93 7,663.77 7,625.95 8,042.25 $90 $90 $90 $90 697,763.70 $ 689,739.30 $ 686,335.50 $ 723,802.50 (563,560.00) (480,514.00) (564,271.00) (559,809.00) EXCESS (SHORTAGE) $ (8,134.90) $ 32,056.36 WATER 50,102.56 $ WATER UNITS 7,206.15 7,220.84 7,282.14 7,488.21 7,488.21 7,468.87 7,590.54 7,710.28 RATE PER UNIT $54 $54 $54 $54 $65 $65 $80 $80 BENEFIT ASSESSMENT $ 389,132.10 $ 389,925.36 $ 393,235.56 $ 404,363.34 $ 486,733.65 $ 485,476.55 $ 607,243.20 $ 616,822.40 $ DEBT OBLIGATION (397,267.00) (357,869.00) (343,133.00) (341,396.00) (350,772.00) (601,493.00) (636,237.00) (575,429.00) RESERVED BOND CASH - - - - - 287,520.00 188,000.00 - 7,752.93 7,663.77 7,625.95 8,042.25 $90 $90 $90 $90 697,763.70 $ 689,739.30 $ 686,335.50 $ 723,802.50 (563,560.00) (480,514.00) (564,271.00) (559,809.00) EXCESS (SHORTAGE) $ (8,134.90) $ 32,056.36 $ 50,102.56 $ 62,967.34 $135,961.65 $ 171,503.55 $ 159,006.20 $ 41,393.40 $ 134,203.70 $ 209,225.30 $122,064.50 $ 163,993.50 $ 220,334.70 $ 147,762.80 $ 146,119.00 $ 145,362.60 $ 150,261.80 DEBT OBLIGATION (499,047.00) (478,157.00) (457,266.00) (448,376.00) (429,305.00) (405,589.00) (383,792.00) (244,627.00) (231,092.00) (143,850.00) (135,900.00) (127,950.00) RATE CHANGE + (-) $ (1.13) $ 4.45 $ 6.95 $ 8.74 $ 18.87 $ 23.80 $ 22.07 $ 5.74 $ 18.62 $ 29.03 $ 16.94 $ 22.76 SEWER SEWER UNITS 6,797.60 6,831.61 6,882.17 7,102.69 7,102.69 7,087.96 7,193.66 7,344.49 7,388.14 7,305.95 7,268.13 7,513.09 RATE PER UNIT $75 $75 $75 $75 $65 $65 $30 $30 $20 $20 $20 $20 BENEFIT ASSESSMENT $ 509,820.00 $ 512,370.75 $ 516,162.75 $ 532,701.75 $ 461,674.85 $ 460,717.40 $ 215,809.80 $ 220,334.70 $ 147,762.80 $ 146,119.00 $ 145,362.60 $ 150,261.80 DEBT OBLIGATION (499,047.00) (478,157.00) (457,266.00) (448,376.00) (429,305.00) (405,589.00) (383,792.00) (244,627.00) (231,092.00) (143,850.00) (135,900.00) (127,950.00) EXCESS (SHORTAGE) $ 10,773.00 $ 34,213.75 $ 58,896.75 $ 84,325.75 $ 32,369.85 $ 55,128.40 $ (167,982.20) $ (24,292.30) $ (83,329.20) $ 2,269.00 $ 9,462.60 $ 22,311.80 RATE CHANGE + (-) $ 1.58 $ 5.03 $ 8.66 $ 12.41 $ 4.76 $ 8.11 $ (24.71) $ (3.57) $ (12.26) $ 0.33 $ 1.39 $ 3.28 TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 1-F APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE F1320.400 SCIRABBA WALKER $ CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING LEGAL SERVICES CONTRACTUAL EXPENSE F1420.400 LEGAL SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES EQUIPMENT CONTRACTUAL EXPENSE F1650.410 TELEPHONES TOTAL CONTRACTUAL EXPENSE TOTAL EQUIPMENT GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE F1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL OFFICE SUPPLIES CENTRAL STOREROOM CONTRACTUAL EXPENSE F1670.402 COPIER PAPER F1670.403 COPIER SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL STOREROOM INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY F1680.200 HARDWARE F1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE F-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 5,053.99 4.000.00 4,000.00 4,000.00 5,053.99 4,000.00 4.000.00 4,000.00 5.053.99 4.000.00 4,000.00 4 000 00 764.25 500.00 800.00 800.00 764.25 500.00 800.00 800.00 764.25 500.00 800.00 800.00 0.00 200.00 200.00 200-00 0.00 200.00 200.00 200.00 0.00 200.00 200.00 200.00 377.80 420.00 420.00 420.00 377.80 420.00 420.00 420.00 377.80 420.00 420.00 420.00 657.32 670.00 670.00 670.00 265.02 720.00 400.00 400.00 922.34 1.390.00 1.070.00 1,070:00 922.34 1.390.00 1,070.00 1,070.00 1,216.61 4,250.00 0.00 0.00 47.50 500.00 500.00 500.00 1,264.11 4.750.00 500.00 500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/05/09 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 SERVICES 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 F8340.209 SMALL DUMP TRUCK F8340.210 BOB CAT F8340.211 LARGE TAMP F8340.212 2" CENTRIFUGAL PUMP F8340.213 PORTABLE TRUCK LIFT F8340.214 CONCRETE MIXER F8340.215 MULCHER F8340.216 HYDRO SEEDER F8340.217 TRIMBLE XH F-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1,224.13 2,000.00 2,000.00 2,000.00 111.22 350.00 350.00 350.00 1,642.41 1,875.00 1,875.00 1,875.00 421.42 510.00 510.00 510.00 1,488.05 1,750.00 1,750.00 1,750.00 626.02 1,550.00 1,550.00 1,550.00 334.00 250.00 250.00 250.00 3,753.38 4,500.00 1,250.00 1,250.00 2,369.43 2,770.00 2,770.00 2,770.00 550.00 800.00 800.00 800.00 994.25 1,278.00 1,278.00 1,278.00 2.600.00 3,000.00 3,000.00 3 000 00 16.114.31 20.633.00 17,383.00 17,383.00 17.378.42 25.383.00 17,883.00 17,883.00 29,020.15 29,000.00 29,000.00 29,000.00 0.00 0.00 0.00 0.00 29.020.15 29.000.00 29,000.00 29 000 00 53.516.95 60 893.00 53.373.00 53,373.00 36.942.82 37 100.00 36 800 00 36.800 00 36.942.82 37,100-00 36.800.00 36.800.0 36.942.82 37 100.00 36.800.00 36,800.00 51,641.51 55,900.00 4,900.00 4,900.00 47,383.65 63,280.00 59,080.00 59,080.00 14.590.40 15 000.00 15.000.00 15.000.00 113.615.56 134 180.00 78,980.00 78.980 00 19,688.95 28,000.00 0.00 0.00 0.00 0.00 4,500.00 4,500.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 150.00 150.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 300.00 300.00 0.00 0.00 3,000.00 3,000.00 0.00 0.00 4,000.00 4,000.00 0.00 0.00 1,000.00 1,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/05/09 F8340.218 USED GARBAGE TRUCK F8340.219 POINT HITCH MOWER TOTAL EQUIPMENT/CAPITAL OUTLAY 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 F8340.505 EAST SHORE DR WTR MAIN IMP F8340.506 REGENCY LANE PUMP STATION REPLACEMENT F8340.507 CHRISTOPHER LANE WATER TANK F8340.508 SAPSUCKER WOODS WATER TANK F8340.509 DANBY RD WATER MAIN IMP F8340.510 UNIDENTIFIED F8340.511 RIDGECREST RD WATER TANK RECOATING TOTAL TOTAL TRANSMISSION/DISTRIBUTION COMMON WATER SUPPLY CONTRACTUAL EXPENSE F8350.472 SCLIWC WATER CHARGES F8350.473 CITY OF ITHACA F8350.474 FOREST HOMES TOTAL CONTRACTUAL EXPENSE TOTAL COMMON WATER SUPPLY TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS F9010.800 NYS RETIREMENT F9030.800 SOCIAL SECURITY F-3 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 0.00 0.00 5,000.00 5,000.00 0.00 0.00 2,050.00 2,050.00 19.688.95 28.000.00 30 000.00 30,000.00 0.00 3,000.00 1,000.00 1,000.00 650.00 650.00 650.00 650.00 9,974.31 12,000.00 12,000.00 12,000.00 70,295.88 65,000.00 70,000.00 70,000.00 4,122.41 4,220.00 4,000.00 4,000.00 330.00 800.00 500.00 500.00 0.00 0.00 1,000.00 1,000.00 1,517.57 2,000.00 2,000.00 2,000.00 13,574.55 21,000.00 21,000.00 21,000.00 20,426.55 31,000.00 31,000.00 31,000.00 38,260.41 40,000.00 40,000.00 40,000.00 0.00 0.00 0.00 0.00 8,827.77 90,000.00 90,000.00 90,000.00 6,284.85 12,000.00 13,000.00 13,000.00 845.51 500.00 0.00 0.00 9,775.80 0.00 500.00 500.00 184,885.61 282.170.00 286,650.00 286,650:00 7,240.50 2,000,000.00 2,000,000.00 2,000,000.00 0.00 250,000.00 250,000.00 250,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 510,000.00 510,000.00 0.00 0.00 200,000.00 200,000.00 0.00 0.00 0.00 0.00 7.240.50 2,250.000.00 3,160,000.00 3 160 000 00 325.430.62 2,694,350.00 3,555,630.00 3 555 630 00 1,128,766.96 1,148,254.00 1,175,500.00 1,175,500.00 12,079.63 5,000.00 12,000.00 12,000.00 7.780.81 8,000.00 8,000.00 8 000 00 1,148,627.40 1,161,254.00 1,195,500.00 1 195 500 00 1,148,627.40 1,161,254.00 1,195,500.00 1 195 500 00 1,511,000.84 3,892,704.00 4,787,930.00 4 787 930 00 15,616.30 14,500.00 7,800.00 7,800.00 11,275.82 13,300.00 9,500.00 9,500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/05/09 F9040.800 WORKERS COMPENSATION F9045.800 LIFE INSURANCE F9050.800 UNEMPLOYMENT INSURANCE F9055.800 DISABILITY INSURANCE F9056.800 DISABILITY INSURANCE - LONG-TERM F9060.800 GROUP HEALTH INSURANCE F9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS F9901.901 GENERAL FUND F9901.904 RISK RETENTION F9901.907 DEBT SERVICE TOTAL TOTAL TRANSFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS F-4 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 5,590.00 13,000.00 7,000.00 7,000.00 369.00 350.00 200.00 200.00 518.76 2,000.00 2,000.00 2,000.00 93.00 150.00 100.00 100.00 958.78 1,000.00 700.00 700.00 43,078.22 45,000.00 26,000.00 26,000.00 78.21 100.00 100.00 100.00 77.578.09 89,400.00 53,400.00 53,400.00 142,933.00 144,909.00 169,454.00 169,454.00 2,000.00 2,000.00 2,000.00 2,000.00 714.585.00 622,497.00 566,223 00 566,223.00 859.518.00 769,406.00 737,677.00 737,677.00 859.518.00 769 406.00 737,677.00 737,677.00 859.518.00 769.406.00 737,677.00 737,677.00 2,501,613.88 4,812,403.00 5,632,380.00 5,632,380.00 TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2010 (ADOPTED NOVEMBER 5, 2009) 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 F2770 UNCLASSIFIED REVENUE TOTAL MISCELLANEOUS LOCAL SOURCES PROCEEDS OF OBLIGATIONS F5714 SOB E SHORE DR WTR MAIN IMP F5715 SOB HUNGERFORD HILL PUMP STATION F5716 SOB CHRISTOPHER LANE WATER TANK F5717 SOB SAPSUCKER WOODS WATER TANK F5718 SOB DANBY RD WATER MAIN IMP F5719 SOB 2 UNIDENTIFIED WATER TANKS TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES F-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 7,100.00 7,100.00 7,361.00 7,361.00 697.763.00 689.739.00 686,335.00 686,335.00 704.863.00 696,839.00 693,696.00 693,696.00 1,763,194.19 1,695,677.00 1,963,000.00 1,963,000.00 14,054.51 10,000.00 10,000.00 10,000.00 17.037.42 12.000.00 12,000.00 12,000 00 1.794.286.12 1.717.677.00 1,985,000.00 1 985 000 00 440.62 500.00 500.00 500.00 440.62 500.00 500.00 500-00 3.732.95 5.300.00 4,000.00 4 000 00 3.732.95 5.300.00 4,000.00 4 000 00 20,289.17 0.00 0.00 0.00 30.425.00 0.00 0.00 0:00 50.714.17 0.00 0.00 0.00 0.00 2,000,000.00 2,000,000.00 2,000,000.00 0.00 250,000.00 250,000.00 250,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 100,000.00 100,000.00 0.00 0.00 510,000.00 510,000.00 0.00 0.00 200.000.00 200,000.00 0.00 2.250 000.00 3.160,000.00 3,160,000.00 2,554,036.86 4,670,316.00 5,843,196.00 5,843,196.00 -52.422.98 142,087.00 -210,816.00 -210,816.00 2,501,613.88 4,812,403.00 5,632,380.00 5,632,380.00 THE SEWER PUNT) 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 Sewer Fund Budgeted Expenditures 2010 $2,263,976 Salaries & Wages 2% Administrative & Support Services 2% Sewer Line Maintenance & Purchased Services 82% Employee Benefits 1% General Obligation Bond Payments 12% Capital Costs - Equipment 1% Town Of Ithaca Sewer Fund Budgeted Revenues 2010 $2,263,976 Sewer Benefit Assessments for Capital & Debt Obligations 7% Appropriated Fund Balance 35% Sewer Rents & Charges 58% TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 1-G APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE G1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING LEGAL SERVICES CONTRACTUAL EXPENSE G1420.400 LEGAL SERVICES G1420.401 ATTORNEY FOR SEWER TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES EQUIPMENT CONTRACTUAL EXPENSE G1650.410 TELEPHONE TOTAL CONTRACTUAL EXPENSE TOTAL EQUIPMENT GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE G1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL OFFICE SUPPLIES CENTRAL PRINTING & MAILING CONTRACTUAL EXPENSE G1670.402 COPIER PAPER G1670.403 COPIER SUPPLIES G1670.408 POSTAGE TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL PRINTING & MAILING INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY G1680.200 HARDWARE G1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY G-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 2.818.38 2.600.00 2,900.00 2 900 00 2.818.38 2,600.00 2,900.00 2 900 00 2.818.38 2.600.00 2,900.00 2 900 00 3,943.16 500.00 4,000.00 4,000.00 255.00 1.000.00 1.000.00 1,000.00 4,198.16 1,500.00 5,000.00 5 000 00 4,198.16 1,500.00 5,000.00 5 000 00 0.00 200.00 200.00 200 00 0.00 200.00 200.00 200.00 0.00 200.00 200.00 200 00 377.72 420.00 420.00 420 00 377.72 420.00 420.00 420.00 377.72 420.00 420.00 420:00 533.50 670.00 650.00 650.00 265.02 720.00 400.00 400.00 44.27 100.00 100.00 100.00 842.79 1,490.00 1.150.00 1,150.00 842.79 1,490.00 1.150 00 1,150.00 1,216.59 4,250.00 0.00 0.00 47.50 500.00 500.00 500.00 1.264.09 4,750.00 500.00 500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/05/09 CONTRACTUAL EXPENSE G1680.400 CONTRACTUAL G1680.401 MAINTENANCE 8 REPAIRS G1680.402 XEROX COPIER WC5675 G1680.404 XEROX LARGE DOCUMENT COPIER G1680.405 XEROX COPIER WC7328 G1680.406 XEROX PHASER MAINTENANCE G1680.461 TOOLS 8 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 TOTAL ADMINISTRATION SANITARY SEWERS PERSONAL SERVICES G8120.100 REGULAR G8120.101 REGULAR G8120.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY G8120.200 EQUIPMENT G8120.209 SMALL DUMP TRUCK G8120.210 BOB CAT G8120.211 LARGE TAMP G8120.212 2° CENTRIFUGAL PUMP G8120.213 PORTABLE TRUCK LIFT G8120.214 CONCRETE MIXER G8120.215 MULCHER G-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1,224.13 2,000.00 2,000.00 2,000.00 111.22 350.00 350.00 350.00 1,642.41 1,875.00 1,875.00 1,875.00 421.42 510.00 510.00 510.00 1,488.05 1,750.00 1,750.00 1,750.00 626.02 1,550.00 1,550.00 1,550.00 334.00 250.00 250.00 250.00 3,753.35 4,500.00 1,250.00 1,250.00 2,369.43 2,770.00 2,770.00 2,770.00 550.00 800.00 800.00 800.00 994.25 1,278.00 1,278.00 1,278.00 2.200.00 3.000.00 3,000.00 3 000 00 15.714.28 20.633.00 17,383.00 17,383.00 16.978.37 25,383.00 17,883.00 17,883.00 15,448.12 18,000.00 18,000.00 18,000.00 0.00 0.00 0.00 0.00 15.448.12 18.000.00 18.000.00 18,000.00 40.663.54 49.593.00 45,553.00 45,553.00 21.621.23 24.200.00 24,500.00 24,500.00 21.621.23 24 200.00 24,500.00 24,500.00 21.621.23 24,200.00 24.500.00 24.500.00 44,029.25 42,000.00 7,400.00 7,400.00 8,965.47 9,040.00 8,440.00 8,440.00 1.415.76 3,000.00 3.000.00 3 000 00 54.410.48 54 040.00 18,840.00 18,840.00 19,688.95 28,000.00 0.00 0.00 0.00 0.00 2,250.00 2,250.00 0.00 0.00 2,000.00 2,000.00 0.00 0.00 500.00 500.00 0.00 0.00 75.00 75.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 150.00 150.00 0.00 0.00 1,500.00 1,500.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/05/09 G8120.216 HYDRO SEEDER G8120.217 TRIMBLE XH G8120.218 USED GARBAGE TRUCK G8120.219 POINT HITCH BOOM MOWER 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 G8120.440 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 2008 10/31/09 2010 2010 0.00 0.00 2,000.00 2,000.00 0.00 0.00 500.00 500.00 0.00 0.00 2,500.00 2,500.00 0.00 0.00 1.025.00 1,025.00 19.688.95 28,000.00 15.000.00 15,000.00 110.00 1,500.00 1,000.00 1,000.00 325.00 650.00 650.00 650.00 9,974.06 7,000.00 10,000.00 10,000.00 10,433.10 11,000.00 12,000.00 12,000.00 2,067.82 2,720.00 2,500.00 2,500.00 135.00 250.00 250.00 250.00 1,398.48 1,300.00 1,400.00 1,400.00 13,574.57 11,000.00 14,000.00 14,000.00 24,758.22 25,000.00 26,000.00 26,000.00 4,019.08 50,000.00 50,000.00 50,000.00 36,040.83 100,000.00 100,000.00 100,000.00 2,172.40 0.00 0.00 0.00 105,008.56 210.420.00 217.800.00 217.800.00 179,107.99 292.460.00 251.640.00 251.640.00 971,000.00 1,169,570.00 1,261,450.00 1,261,450.00 0.00 0.00 0.00 0.00 971,000.00 1,169,570.00 1.261,450.00 1.261,450.00 G8150.501 IAWTP PHOSPHOROUS REMOVAL 39,443.42 0.00 0.00 0.00 G8150.509 JOINTLY OWNED INTERCEPTORS 0.00 250,000.00 300,000.00 300,000.00 G8150.521 JTLY OWNED INTERCEPTORS CITY & TOWN 0.00 0.00 0.00 0.00 G8150.522 IAWTP "SJC11 CAPITAL PROJS 0.00 100,000.00 100,000.00 100,000.00 G8150.523 KING RD SEWER EXT 0.00 76,290.00 0.00 0.00 TOTAL 39,443.42 426,290.00 400.000.00 400,000.00 TOTAL JOINT SEWER PROJECT TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS G9010.800 NYS RETIREMENT G9030.800 SOCIAL SECURITY G9040.800 WORKERS COMPENSATION G9045.800 LIFE INSURANCE G9050.800 UNEMPLOYMENT INSURANCE G9055.800 DISABILITY INSURANCE G9056.800 DISABILITY INSURANCE - LONG-TERM G-3 1,010,443.42 1.595,860.00 1.661,450.00 1,661,450:00 1,211,172.64 1.912,520.00 1.937,590.00 1,937,590!00 8,805.58 8,500.00 3,000.00 3,000.00 5,684.61 6,100.00 3,400.00 3,400.00 687.00 9,000.00 3,000.00 3,000.00 216.00 150.00 100.00 100.00 129.69 1,000.00 800.00 800.00 48.91 70.00 50.00 50.00 574.02 600.00 300.00 300.00 TOWN OF 1THACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/05/09 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 TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS G-4 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 18,100.71 17,000.00 9,500.00 9,500.00 78.09 100.00 50.00 50.00 34.324.61 42,520.00 20,200.00 20,200.00 113,916.00 113,916.00 142,159.00 142,159.00 2,000.00 2,000.00 2,000.00 2,000.00 234.092.00 143.850.00 136,474 00 136,474.00 350.008.00 259,766.00 280,633.00 280,633600 350.008.00 259.766.00 280,633.00 280,633.00 350.008.00 259.766.00 280,633.00 280,633.00 1,636,168.79 2,264,399.00 2,283,976.00 2,283,976.00 TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 27G ESTIMATED REVENUES REAL PROPERTY TAXES G1030 SEWER BENEFIT UNITS G1032 SEWER BENEFIT AD VALOREM TOTAL REAL PROPERTY TAXES DEPARTMENTAL INCOME G2120 SEWER RENTS G2121 SEWER RENTS - CORNELL UNIVERSITY G2128 PENALTIES & ASSESSMENTS TOTAL DEPARTMENTAL INCOME INTERGOVERNMENTAL CHARGES G2214 SEWER CONNECTION/WEST HILL FIRE STATION TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY G2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES G-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 147,763.00 146,119.00 145,362.00 145,362.00 7,100.00 7,100.00 7,422.00 7 422 00 154.863.00 153.219.00 152,784.00 152,784.00 920,851.88 1,022,000.00 920,000.00 920,000.00 366,125.10 396,000.00 366,000.00 366,000.00 6.667.73 9,000.00 9,000.00 9 000 00 1,293,644.71 1.427.000.00 1,295,000.00 1 295 000 00 1.368.00 1.284.00 0.00 0.00 1.368.00 1.284.00 0.00 0.00 72.721.26 54,000.00 40,000.00 40,000.00 72.721.26 54.000.00 40,000.00 40,000.00 1,522,596.97 1,635,503.00 1,487,784.00 1,487,784.00 113.571.82 628,896.00 796,192.00 796,192.00 1,636,168.79 2,264,399.00 2,283,976.00 2,283,976.00 II:�I II11'� ►M'Nice 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 Risk Retention Fund Budgeted Expenditures 2010 $11,500 Hospital & Medical Bills 9% Small Claims 35% Health & Wellness Programs 56% Town of Ithaca Nisk Retention Fund Budgeted Revenues 2010 $11 500 Funding from Sewer Fund 17% Funding from Water Fund 17% Fund Balance & Other Income 13% Funding from General Townwide Fund 18% Funding from General Part -Town Fund 18% Funding from Highway Part -Town Fund 20% TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2010 SCHEDULE 1-R APPROPRIATIONS HEALTH & WELLNESS WELLNESS / HEALTH CONTRACTUAL EXPENSE R4510.400 HOSPITAL & MEDICAL BILLS R4510.425 WELLNESS PROGRAMS R4510.456 CLAIMS & REPAIRS R4510.459 FLEX PLAN FUNDING TOTAL CONTRACTUAL EXPENSE TOTAL WELLNESS / HEALTH TOTAL HEALTH & WELLNESS TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) R-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 30.00 500.00 1,000.00 1,000.00 4,590.38 6,500.00 6,500.00 6,500.00 1,584.65 3,000.00 4,000.00 4,000.00 5.000.00 0.00 0.00 0.00 11.205.03 10,000.00 11,500.00 11.500.00 11.205.03 10,000.00 11,500.00 11,500.00 11,205.03 10,000.00 11,500.00 11,500.00 11,205.03 10,000.00 11,500.00 11,500.00 TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2010 SCHEDULE 2-R ESTIMATED REVENUES USE OF MONEY AND PROPERTY R2401 INTEREST & EARNINGS TOTAL USE OF MONEY AND PROPERTY SALE OF PROPERTY & COMPENSATION FOR LOSS R2680 INSURANCE RECOVIERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES R2701 REFUND PRIOR YEARS EXPENSES TOTAL MISCELLANEOUS LOCAL SOURCES INTERFUND TRANSFERS R5031/A GENERAL FUND R5031/B GENERAL PART -TOWN FUND R5031/DB HIGHWAY FUND R5031/F WATER FUND R5031/G SEWER FUND TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE (ADOPTED NOVEMBER 5, 2009) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 757.57 0.00 500.00 500.00 757.57 0.00 500.00 500.00 412.88 0.00 0.00 0.00 412.88 0.00 0.00 0.00 500.00 0.00 0.00 0.00 500.00 0.00 0.00 0.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2.000.00 2,000.00 2,000.00 2 000 00 10.000.00 10,000.00 10.000 00 10,000.00 11,670.45 10,000.00 10,500.00 10,500.00 -465.42 0.00 1,000.00 1,000.00 TOTAL REVENUES & OTHER SOURCES 11,205.03 10,000.00 11,500.00 11,500.00 R-2 II ill' I�� Lil I ill I I a oil THE FIRE PROTECTION FUND The Fire Protection Fund is a Special District fund. The Town of Ithaca does not have a paid fire department nor a volunteer fire department. Fire protection is secured under contractual arrangement with the fire departments of the Village of Cayuga Heights and the City of Ithaca. The Fire Protection Fund budget is categorized into the following major operations. (See pie chart illustrations) Contracted Fire Protection The Village of Cayuga Heights Department The City of Ithaca Fire Department BUDGETARY ACCOUNTS The Fire Protection Fund raises it's revenue by way of a tax levy. The tax rate is based upon the assessed property valuations that are within the protected areas of the Town excluding taxable property values that lie within the Village of Cayuga Heights. These taxes are expended for the sole purpose of meeting contractual arrangements entered into with The Village of Cayuga Heights and the City of Ithaca for providing fire protection to the Ithaca Town residents. Like all other operating funds this fund is a self - balancing fund. It is comprised of general ledger accounts where the Town's annual financial plan, or budget is recorded. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary modifications to meet changes in current community needs and or costs may be made. As in all other funds modifications made to the fire protection budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. 1 Town of Ithaca Fire Protection Fund Budgeted Expenses 2010 $3,333,405 Village of Cayuga 2% Foreign Fire Heights Tax Distribution & Fire Protection Other Expenses Contract 1% 6% TOWN OF ITHACA FIRE PROTECTION REAL PROPERTY TAX LEVY 1999 TO 2010 $4,000,000 .LO h $3,500,000 OOHO $3,000,000 O O $2,500,000 O �� W -� $2,000,000 x Q F- $1,500,000 $1,000,000 $500,000 0.0 0. � �, • 5.4 0.6 3. 3., 5. 2.3' 6.8 9.. • -7. $_,1 �•. 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 YEAR TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2010 (ADOPTED NOVEMBER 5, 2009) 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 2X FIRE TAX CITY OF ITHACA SF3410.491 ITHACA CITY FIRE PROTECTION CONTRACT SF3410.492 V/CAYUGA HOTS FIRE PROTECTION CONTRACT SF3410.493 DISTRIBUTED 2X FIRE TAX V/CAYUGA HGTS TOTAL CONTRACTUAL EXPENSE TOTAL FIRE PROTECTION TOTAL PUBLIC SAFETY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 07/31/09 2010 2010 600.00 1,000.00 2.000.00 2,000.00 600.00 1,000.00 2,000.00 2,000.00 600.00 1,000.00 2.000.00 2,000.00 3,146.34 1.000.00 3.000.00 3,000-00 3.146.34 1.000.00 3.000.00 3,000 00 3.146.34 1.000.00 3,000.00 3 000 00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.746.34 2.000.00 5,000.00 5,000.00 151.91 0.00 0.00 0.00 0.00 8,562.00 9,000.00 9,000.00 3,051,601.63 3,053,212.00 3,143,150.00 3,143,150.00 175,988.00 181,268.00 167,255.00 167,255.00 0.00 9.676.00 9.000.00 9,000.00 3,227,741.54 3.252,718.00 3,328,405.00 3 328 405 00 3,227,741.54 3,252,718.00 3,328,405.00 3 328 405 00 3,227.741.54 3,252.718.00 3,328,405.00 3 328 405 00 TOTAL APPROPRIATIONS 3,231,487.88 3,254,718.00 3,333,405.00 3,333,405.00 SF -1 TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2010 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 5, 2009) SF -2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 07/31/09 2010 2010 3.008.606.00 3.594.376.00 3,036,077.00 3 036 077 00 3.008,606.00 3.594,376.00 3,036,077.00 3 036 077 00 9,580.32 9,400.00 9,400.00 9 400 00 9,580.32 9,400.00 9,400.00 9 400 00 48,101.02 35,000.00 9,700.00 9 700 00 48.101.02 35 000.00 9,700.00 9 700 00 18,258.00 18 258.00 18.000-.00 1-8,000.00 18.258.00 18.258.00 18,000.00 18,000.00 3,084,545.34 3,657,034.00 3,073,177.00 3,073,177.00 146.942.54 -402,316.00 260,228.00. 260,228.00 3,231,487.88 3,254,718.00 3,333,405.00 3,333,405.00 FOREST HON U� LIGHT DISTIRJ C -T 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. Town of Ithaca Lighting District Funds Budgeted Expenditures KIWI Coddington Road Light District 12% West Haven Road Light District 21% Burleigh Drive Light District 6% Forest Home Light District 20% Glenside Light District 7% Renwick Heights Light District 8% Winner's Circle Light District 6% Clover Lane Light District 2% Eastwood Commons Light District 18% Fund Balance 47% Lighting District _ Funds Budgeted 2010 ,, 139858 Real Property Taxes 53% TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2010 SCHEDULE 1-SL1 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL1-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL1-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 2,027.20 1.960.00 2.209.00 2,209.00 2,027.20 1,960.00 2.209.00 2,209.00 2,027.20 1,960.00 2,209.00 2,209.00 2.027.20 1.960.00 2,209.00 2,209.00 2,027.20 1,960.00 2,209.00 2,209.00 TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) TOTAL REVENUES 1,903.18 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL1 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10/31/09 2010 2010 REAL PROPERTY TAXES SL1-1001 REAL PROPERTY TAXES 1.877.00 1,960.00 957.00 957.00 TOTAL REAL PROPERTY TAXES 1.877.00 1.960.00 957.00 957.00 USE OF MONEY AND PROPERTY SL1-2401 INTEREST 26.18 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 26.18 0.00 0.00 0.00 TOTAL REVENUES 1,903.18 1,960.00 957.00 957.00 APPROPRIATED FUND BALANCE 124.02 0.00 1,252.00 1.252.00 TOTAL REVENUES & OTHER SOURCES 2,027.20 1,960.00 2,209.00 2,209.00 SL1-2 LIGH'I' 1 1 1 �0�ie cl TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2010 SCHEDULE 1-SL2 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL2-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL2-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 790.44 760.00 862.00 862.00 790.44 760.00 862.00 862.00 790.44 760.00 862.00 862.00 790.44 760.00 862.00 862.00 790.44 760.00 862.00 862.00 TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) SL2-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL2 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10/31/09 2010 2010 REAL PROPERTY TAXES SL2-1001 REAL PROPERTY TAXES 728.00 760.00 0.00 0.00 TOTAL REAL PROPERTY TAXES 728.00 760.00 0.00 0.00 USE OF MONEY AND PROPERTY SL2-2401 INTEREST 12.73 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 12.73 0.00 0.00 0.00 TOTAL REVENUES 740.73 760.00 0.00 0.00 APPROPRIATED FUND BALANCE 49.71 0.00 862.00 862.00 TOTAL REVENUES & OTHER SOURCES 790.44 760.00 862.00 862.00 SL2-2 LlGfrr TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2010 SCHEDULE 1 -SO APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL3-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL3-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1.099.98 1.060.00 1.196.00 1 196 00 1.099.98 1.060.00 1,196.00 1 196 00 1.099.98 1,060.00 1,196.00 1 196 00 1,099.98 1.060.00 1,196.00 1 196 00 1,099.98 1,060.00 1,196.00 1,196.00 TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) TOTAL REVENUES 1,035.65 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL3 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10/31/09 2010 2010 REAL PROPERTY TAXES SL3-1001 REAL PROPERTY TAXES 1.018.00 1.060.00 291.00 291.00 TOTAL REAL PROPERTY TAXES 1.018.00 1,060.00 291.00 291.00 USE OF MONEY AND PROPERTY SL3-2401 INTEREST 17.65 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 17.65 0.00 0.00 0.00 TOTAL REVENUES 1,035.65 1,060.00 291.00 291.00 APPROPRIATED FUND BALANCE 64.33 0.00 905.00 905.00 TOTAL REVENUES & OTHER SOURCES 1,099.98 1,060.00 1,196.00 1,196.00 SL3-2 EASTWOO� lr,,� CONIMONS LIGHT TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2010 SCHEDULE 1-SL4 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SI4-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL4-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 2.227.80 2.245.00 2,381.00 2 381 00 2.227.80 2.245.00 2,381.00 2 381 00 2.227.80 2.245.00 2,381.00 2 381 00 2.227.80 2.245.00 2,381.00 2 381 00 2,227.80 2,245.00 2,381.00 2,381.00 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 2010 (ADOPTED NOVEMBER 5, 2009) SL4-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 2,151.00 2,245.00 1,089.00 1.089.00 2,151.00 2,245.00 1,089.00 1,089.00 26.49 0.00 0.00 0.00 26.49 0.00 0.00 0.00 2,177.49 2,245.00 1,089.00 1,089.00 50.31 0.00 1,292.00 1,292.00 2,227.80 2,245.00 2,381.00 2,381.00 TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2010 SCHEDULE 1-SL5 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL5-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL5-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 268.77 266.00 288.00 288.00 268.77 266.00 288.00 288.00 268.77 266.00 288.00 288.00 268.77 266.00 288.00 288.00 268.77 266.00 288.00 288.00 TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) SL5-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL5 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10/31/09 2010 2010 REAL PROPERTY TAXES SL5-1001 REAL PROPERTY TAXES 255.00 266.00 177.00 177.00 TOTAL REAL PROPERTY TAXES 255.00 266.00 177.00 177.00 USE OF MONEY AND PROPERTY SL5-2401 INTEREST 3.56 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 3.56 0.00 0.00 0.00 TOTAL REVENUES 258.56 266.00 177.00 177.00 APPROPRIATED FUND BALANCE 10.21 0.00 111.00 111.00 TOTAL REVENUES & OTHER SOURCES 268.77 266.00 288.00 288.00 SL5-2 IIL11t TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2010 SCHEDULE 1-SL6 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL6-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL6-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 768.08 800.00 808.00 808.00 768.08 800.00 808.00 808.00 768.08 800.00 808.00 808.00 768.08 800.00 808.00 808.00 768.08 800.00 808.00 808.00 SCHEDULE 2-SL6 ESTIMATED REVENUES REAL PROPERTY TAXES SL6-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL6-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) SL6-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 762.00 800.00 358.00 358.00 762.00 800.00 358.00 358.00 8.90 0.00 0.00 0.00 8.90 0.00 0.00 0.00 770.90 800.00 358.00 358.00 -2.82 0.00 450.00 450.00 768.08 800.00 808.00 808.00 I J I AL lllj� ]ILIA, TOWN OF 1THACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2010 SCHEDULE 1-SL7 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL7-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 5, 2009) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 914.33 910.00 980.00 980.00 914.33 910.00 980.00 980.00 914.33 910.00 980.00 980.00 914.33 910.00 980.00 980.00 TOTAL APPROPRIATIONS 914.33 910.00 980.00 980.00 SL7-1 TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) SL7-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL7 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10/31/09 2010 2010 REAL PROPERTY TAXES SL7-1001 REAL PROPERTY TAXES 873.00 910.00 724.00 724.00 TOTAL REAL PROPERTY TAXES 873.00 910.00 724.00 724.00 USE OF MONEY AND PROPERTY SL7-2401 INTEREST 6.78 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 6.78 0.00 0.00 0.00 TOTAL REVENUES 879.78 910.00 724.00 724.00 APPROPRIATED FUND BALANCE 34.55 0.00 256.00 256.00 TOTAL REVENUES & OTHER SOURCES 914.33 910.00 980.00 980.00 SL7-2 11 . .. li uma- Am a TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2010 SCHEDULE 1-SL8 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL8-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 5, 2009) SL8-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 07/31/09 2010 2010 2,984.98 2,930.00 3,226.00 3.226.00 2.984.98 2,930.00 3,226.00 3.226.00 2.984.98 2,930.00 3.226.00 3,226.00 2,984.98 2,930.00 3,226.00 3,226.00 2,984.98 2,930.00 3,226.00 3,226.00 TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) SLB -2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL8 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 07/31/09 2010 2010 REAL PROPERTY TAXES SLB -1001 REAL PROPERTY TAXES 2,808.00 2,930.00 2,315.00 2,315.00 TOTAL REAL PROPERTY TAXES 2,808.00 2,930.00 2,315.00 2,315.00 USE OF MONEY AND PROPERTY SL8-2401 INTEREST 23.83 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 23.83 0.00 0.00 0.00 TOTAL REVENUES 2,831.83 2,930.00 2,315.00 2,315.00 APPROPRIATED FUND BALANCE 153.15 0.00 911.00 911.00 TOTAL REVENUES & OTHER SOURCES 2,984.98 2,930.00 3,226.00 3,226.00 SLB -2 XMI 0) a] Kid IIS � I' it TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2010 SCHEDULE 1-SL9 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL9-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 5, 2009) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 1,766.93 1,731.00 1,908.00 1,908.00 1,766.93 1,731.00 1,908.00 1.908.00 1,766.93 1.731.00 1.908.00 1,908.00 1,766.93 1,731.00 1,908.00 1,908.00 TOTAL APPROPRIATIONS 1,766.93 1,731.00 1,908.00 1,908.00 SL9-1 TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2010 (ADOPTED NOVEMBER 5, 2009) TOTAL REVENUES 1,672.29 1,731.00 1,489.00 1,489.00 APPROPRIATED FUND BALANCE 94.64 0.00 419.00 419.00 TOTAL REVENUES & OTHER SOURCES 1,766.93 1,731.00 1,908.00 1,908.00 SL9-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL9 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2008 10131109 2010 2010 REAL PROPERTY TAXES SL9-1001 REAL PROPERTY TAXES 1.660.00 1.731.00 1 489.00 1 489.00 TOTAL REAL PROPERTY TAXES 1,660.00 1,731.00 1.489.00 1,489.00 USE OF MONEY AND PROPERTY SL9-2401 INTEREST 12.29 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 12.29 0.00 0.00 0.00 TOTAL REVENUES 1,672.29 1,731.00 1,489.00 1,489.00 APPROPRIATED FUND BALANCE 94.64 0.00 419.00 419.00 TOTAL REVENUES & OTHER SOURCES 1,766.93 1,731.00 1,908.00 1,908.00 SL9-2 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. Public Water Improvement Gen1 Obligation (Serial) Bonds Payable To Depository Trust Company 43% Town of Ithaca Debt Service Fund Budgeted Expenditures 2010 Public Sewer Improvement Gen'I Obligation (Serial) Bonds Payable To JP Morgan Chase 16% Public Works Facility Gen'I Obligation (Serial) Bond Payable To Tompkins Trust Company 16% Public Water Improvement Gen'I Obligation (Serial) Bonds Payable To JP Morgan Chase 18% Public Water Improvement Gen'I Obligation (Serial) Bonds Payable To Tompkins Trust Company 7% Debt Service Fund Budgeted Revenues 2010 $8413248 Funds Transferred From Sewer Fund 16% Funds Transferred From General Townwide Fund 16% TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2010 (ADOPTED NOVEMBER 5, 2009) 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 2008 10/31/09 2010 2010 0.00 800.00 11100.00 1,100.00 0.00 800.00 1.100.00 1,100.00 0.00 800.00 1,100.00 1.100.00 1.484.00 2,000.00 2,000.00 2 000 00 1.484.00 2.000.00 2.000.00 2 000 00 1.484.00 2,000.00 2.000.00 2 000 00 1.484.00 2.800.00 3.100.00 3 100 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 6.000.00 4,500.00 4,500.00 4 500 00 6.000.00 4,500.00 4.500.00 4 500 00 46.000.00 44.500.00 44 500 00 44,500.00 24,916.00 0.00 0.00 0.00 30,000.00 0.00 0.00 0.00 7,578.00 0.00 0.00 0.00 5,907.00 0.00 0.00 0.00 600.00 0.00 0.00 0.00 24,000.00 0.00 0.00 0.00 57.000.00 0.00 0.00 0.00 150.001.00 0.00 0.00 0.00 684.00 0.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V APPROPRIATIONS ADOPTED 11/05/09 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% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 826.00 0.00 0.00 0.00 208.00 0.00 0.00 0.00 164.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,992.00 0.00 0.00 0.00 1.600.00 0.00 0.00 0.00 5.474.00 0.00 0.00 0.00 155.475.00 0.00 0.00 0.00 $4,465,000 PUBLIC IMP BOND / 1991 6.625 PRINCIPAL V9750.601 $2,337,000 TWN WATER BENEFITTED AREA 130,000.00 130,000.00 130,000.00 130,000.00 V9750.602 $2,128,000 TWN SEWER BENEFITTED AREA 120.000.00 120,000.00 120.000.00 120,000.00 TOTAL PRINCIPAL 250,000.00 250,000.00 250,000.00 250,000.00 INTEREST V9750.701 $2,337,000 TWN WATER BENEFITTED AREA V9750.702 $2,128,000 TWN SEWER BENEFITTED AREA TOTAL INTEREST TOTAL $4,465,000 PUBLIC IMP BOND / 1991 6.625% $1,000,000 PUB WORKS FACILITY 2003 3.95% PRINCIPAL V9760.601 $1,000,000 PUBLIC WORKS FACILITY TOTAL PRINCIPAL INTEREST V9760.701 $1,000,000 PUBLIC WORKS FACILITY TOTAL INTEREST TOTAL $1,000,000 PUB WORKS FACILITY 2003 3.95% $1.000.000 BOSTWICK WTR IMP 2004 3.88% PRINCIPAL V9770.601 $1,000,000 BOSTWICK WTR IMP 2004 3.88% TOTAL PRINCIPAL INTEREST V9770.701 $1,000,000 BOSTWICK WTR IMP 2004 3. TOTAL INTEREST TOTAL $1,000,000 BOSTWICK WTR IMP 2004 3.88% $2.000.000 PUBLIC IMP (SERIAL) BD PRINCIPAL V9780.601 $2,000,000 PUB IMP BD 2004 4.346% TOTAL PRINCIPAL INTEREST V-2 34,450.00 25,838.00 17,225.00 17,225.00 31.800.00 23 849.00 15.900.00 15,900.00 66.250.00 49.687.00 33,125.00 33,125.00 316.250.00 299.687.00 283.125.00 283,125.00 71.000.00 71,000.00 71,000.00 71,000.00 71.000.00 71,000.00 71,000.00 71,000.00 28.085.00 25 280.00 22,476.00 22,476.00 28,085.00 25,280.00 22,476.00 22,476.00 99.085.00 96.280.00 93,476.00 93.476 00 66.000.00 66,000.00 67,000.00 67.000 00 66.000.00 66,000.00 67.000.00 67,000.00 29.837.20 27 276.40 24.697.40 24.697.40 29.837.20 27 276.40 24 697 40 24,697,40 95 837.20 93 276.40 91 697.40 91 697.40 100.000.00 100,000.00 100,000.00 100.000 00 100.000.00 100 000.00 100 000 00 100,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V APPROPRIATIONS ADOPTED 11/05/09 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 4.50X PRINCIPAL V9791.601 BURG RD WTR MAIN IMP 4.50% TOTAL PRINCIPAL INTEREST V9791.701 BURG WTR MAIN IMP 4.50% TOTAL INTEREST TOTAL $524,000 T -BURG WTR MAIN IMP 4.50% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 71.250.00 67,000.00 62,750.00 62,750.00 71.250.00 67,000.00 62,750.00 62,750.00 171.250.00 167,000.00 162,750.00 162,750.00 40.000.00 50.000.00 50,000.00 50,000.00 40.000.00 50.000.00 50,000.00 50,000.00 15.840.00 14,400.00 12,600.00 12,600.00 15.840.00 14.400.00 12,600.00 12,600.00 55.840.00 64.400.00 62,600.00 62-600.00 47.111.75 34.887.00 0.00 0.00 47.111.75 34.887.00 0.00 0.00 26.200.00 26,166.00 0.00 0.00 26.200.00 26,166.00 0.00 0.00 -73.311.75 61,053.00 0.00 0.00 $693,000 HANSHAW RD WATER MAIN IMP 4.50% PRINCIPAL V9792.601 $693,000 HANSHAW RD WATER MAIN IMP 4.50% 44,163.25 46,246.00 0.00 0.00 TOTAL PRINCIPAL 44,163.25 46.246.00 0.00 0.00 INTEREST V9792.701 $693,000 HANSHAW RD WATER MAIN IMP 4.50% TOTAL INTEREST TOTAL $693,000 HANSHAW RD WATER MAIN IMP 4.50%. $641,250 T -BURG RD WTR MAIN IMP 4.00% PRINCIPAL V9793.601 BURG RD WTR MAIN IMP 4.00% TOTAL PRINCIPAL INTEREST V9793.701 BURG WTR MAIN IMP 4.00% TOTAL INTEREST TOTAL $641,250 T -BURG RD WTR MAIN IMP 4.00% $483,750 HAMSHAW RD WTR MAIN IMP 4.00% PRINCIPAL V-3 34,650.00 34,684.00 0.00 0.00 34.650.00 34.684.00 0.00 0.00 78.813.25 80.930.00 0.00 0.00 0.00 0.00 31 550.00 31 550.00 0.00 0.00 31 550.00 31 550.00 0.00 0.00 25 830.00 25 830.00 0.00 0.00 25 830.00 25 830.00 0.00 0.00 57 380.00 57 380.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/05/09 2008 10/31/09 2010 2010 V9794.601 $483,750 HANSHAW RD WTR MAIN IMP 4.00% TOTAL PRINCIPAL INTEREST V9794.701 $483,750 HANSHAW RD WTR MAIN IMP 4.00% TOTAL INTEREST TOTAL $483,750 HANSHAW RD WTR MAIN IMP 4.00% TOTAL DEBT SERVICE (SERIAL BONDS) TOTAL APPROPRIATIONS V-4 0.00 0.00 23.450.00 23,450.00 0.00 0.00 23,450.00 23,450.00 0.00 0.00 19,170.00 19,170.00 0.00 0.00 19 170.00 19 170.00 0.00 0.00 42.620.00 42,620.00 1,091.862.20 907.126.40 838,148.40 838,148.40 1,093,346.20 909,926.40 841,248.40 841,248.40 TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2010 (ADOPTED NOVEMBER 5, 2009) SCHEDULE 2-V ESTIMATED REVENUES USE OF MONEY AND PROPERTY V2401 INTEREST 8 EARNINGS TOTAL USE OF MONEY AND PROPERTY INTERFUND TRANSFERS V5031/A INTERFUND TRANSFER - GENERAL FUND V5031/F INTERFUND TRANSFER - WATER V5031/G INTERFUND TRANSFER - SEWER TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES 8 OTHER SOURCES V-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2008 10/31/09 2010 2010 3.469.92 0.00 1.501.00 1 501 00 3.469.92 0.00 1,501.00 1 501 00 145,085.00 140,780.00 137,050.00 137,050.00 714,585.00 622,497.00 566,223.00 566,223.00 234.092.00 143 850.00 136,474.00 136,474.00 1,093.762.00 907.127.00 839.747.00 839.747.00 1,097,231.92 907,127.00 841,248.00 841,248.00 -3.885.72 2,799.40 0.40 0.40 1,093,346.20 909,926.40 841,248.40 841,248.40 II' I�� i ! I I� � I� 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: 12/31/2006 $ 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 12/31/2010 1,263,435,694 Total for 2006 - 2010 $ 5,618,101,543 Average Five (5) Year Full Valuation $ 1,123,620,309 Permitted Percentage of the "Average Full Valuation" 7% Town of Ithaca Constitutional Debt Limit $ 78,653,422 $78,653,422 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 $ 9,135,000 Total Inclusion $ 9,135,000 Less total exclusion: Water & Sewer Indebtedness (7,935,000) Total Net Indebtedness of the Town of Ithaca $ 1,200,000 NET -CONTRACTING MARGIN Constitutional Debt Limit $ 78,653,422 Less: Total Net Indebtedness (1,200,000) Net Debt -Contracting Margin $ 77,453,422 PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED "Total Net Indebtednes" divided by "Debt Limit: 1.53% TOWN OF ITHACA SUMMARY OF SHORT and LONG TERM DEBT OUTSTANDING PRINCIPAL AND INTEREST ISSUE ORIGINAL DEBT INT RATE MATURITY DATE DEBT OUTSTANDING $ 7,767,231 6.625% 7/26/11 $ 2003 Public Imp SERIAL - Public Worls Facility 1,295,223 3.950% 12/29/17 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 1,311,370 3.880% DEBT 2004 Public Improvement SERIAL - Water Infrastructure ISSUED 4.346% 5/15/24 1/1/2007 2007 2008 2009 2010 2011 2012 2013 2014 2015 OUTSTANDING 10/3/08 2007 Hanshaw Road Water Main Imp BAN - 100% - $693,000 - 4.50% 10/3/08 2008 Trumansburg Road Water Main Imp BAN - 100% - $524,000 150,000 4.750% 10/3/09 2008 Hanshaw Road Water Main Imp BAN - 100% - $693,000 46,920 4.75% 10/3/09 2009 Public Improvement (Serial) Bonds - $1,125,000 2016-2024 CONSOLIDATED $ 332,813 $ 316,250 $ 299,688 1991 Public Imp SERIAL - Water & Sewer Infrastructure $ 7,767,231 6.625% 7/26/11 $ 2003 Public Imp SERIAL - Public Worls Facility 1,295,223 3.950% 12/29/17 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 1,311,370 3.880% 2/12/19 2004 Public Improvement SERIAL - Water Infrastructure 2,912,750 4.346% 5/15/24 2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure 562,160 3.600% 10/1/15 2006 - Public Imp SERIAL - Public Works Facility 240,000 3.760% 1/7/11 2007 Trumansburg Road Water Main Imp BAN - 100% - $524,000 - 4.500% 10/3/08 2007 Hanshaw Road Water Main Imp BAN - 100% - $693,000 - 4.50% 10/3/08 2008 Trumansburg Road Water Main Imp BAN - 100% - $524,000 150,000 4.750% 10/3/09 2008 Hanshaw Road Water Main Imp BAN - 100% - $693,000 46,920 4.75% 10/3/09 2009 Public Improvement (Serial) Bonds - $1,125,000 $1,125,000 4.00% 10/1/24 (Trumansburg & Hanshaw Rd Water Main Improvement Project) 1,498,438 $ 332,813 $ 316,250 $ 299,688 $ 283,125 $ 266,563 $ - $ - $ - $ - $ 967,532 101,889 99,085 96,280 93,476 90,671 87,867 85,062 82,258 79,453 1,087,492 98,398 95,837 93,276 91,696 89,097 86,497 83,897 81,298 78,698 2,505,938 175,500 171,250 167,000 162,750 158,500 154,250 150,000 145,750 141,500 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 222,500 47,500 46,000 44,500 44,500 41,500 - - - - - - 56,417 - - - - - - - - - 74,613 - - - - - - - - 61053 - - - - - - 80,930 - - - - - - 100,000 102,800 100,400 103,000 100,400 102,800 151,491 288,798 1,079,438 (1,500) 907,800 TOTAL $ 15,213,734 4,934,778 $ 6,844,060 $ 803,020 $ 915,292 $ 907,127 $ 838,147 $ 819,931 $ 497,654 $ 488,439 $ 474,026 $ 464,611 $ 2,426,027 1991 Public Imp SERIAL - 48% 3,728,271 6.625% 07/26/11 719,250 GENERAL TOWNWIDE FUND 151,800 143,850 135,900 127,950 - - - - - TOTAL $ 3,728,271 $ 719,250 $ 159,750 $ 151,800 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% 240,000 3.750% 1/7/11 222,500 47,500 46,000 44,500 44,500 41,500 - - - - (1,500) TOTAL $ 1,535,223 $ 1,190,032 $ 149,389 $ 145,085 $ 140,780 $ 137,976 $ 132,171 $ 87,867 $ 85,062 $ 82,258 $ 79,453 $ 149,991 WATER FUND 1991 Public Imp SERIAL - 52% 4,038,960 6.625% 7/26/11 779,188 173,063 164,450 155,838 147,225 138,613 - - - - - 2004 Bostwick Rd Water Tank & Transmission Main SERIAL - 100% 1,311,370 3.880% 2/12/19 1,087,492 98,398 95,837 93,276 91,696 89,097 86,497 83,897 81,298 78,698 288,798 2004 Public Improvement SERIAL - 100% 2,912,750 4.346% 5/15/24 2,505,938 175,500 171,250 167,000 162,750 158,500 154,250 150,000 145,750 141,500 1,079,438 2004 Phase II South Hill Water Transmission Imp SERIAL - 100% 562,160 3.600% 10/1/15 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 - 2007 Trumansburg Road Water Main Imp BAN - 100%- I YR RENEWAL - - - 56,417 61,053 - - - - - - - 2007 Hanshaw Road Water Main Imp BAN - 100% - 1 YR RENEWAL - - - 74,613 80,930 - - - - - - - 2009 Public Improvement (Serial) Bonds - $1,125,000 $1,125,000 4.00% 10/1/24 - - - - 100,000 102,800 100,400 103,000 100,400 102,800 907,800 (Trumansburg & Hanshaw Rd Water Main Improvement Project) TOTAL $ 9,950,240 $ 4,934,778 $ 493,881 $ 618,407 $ 622,497 $ 564,271 $ 559,809 $ 409,787 $ 403,377 $ 391,768 $ 385,158 $ 2,276,036 SEWER FUND 1991 Public Imp SERIAL - 48% 3,728,271 6.625% 07/26/11 719,250 159,750 151,800 143,850 135,900 127,950 - - - - - TOTAL $ 3,728,271 $ 719,250 $ 159,750 $ 151,800 $ 143,850 $ 135,900 $ 127,950 $ - $ - $ - $ - $ - TOTAL DEBT $ 15,213,734 $ 6,844,060 $ 803,020 $ 915,292 $ 907,127 $ 838,147 $ 819,931 $ 497,654 $ 488,439 $ 474,026 $ 464,611 $ 2,426,027 TOWN OF ITHACA SUMMARY OF SHORT and LONG TERM DEBT OUTSTANDING PRINCIPAL ISSUE ORIGINAL DEBT INT RATE MATURITY DATE $ 250,000 $ - $ - $ - $ - $ - 1,000,000 DEBT 12/29/17 ISSUED 71,000 71,000 2010 2011 2012 2013 2014 2015 OUTSTANDING 67,000 67,000 67,000 67,000 67,000 67,000 268,000 2,000,000 4.346% 5/15/24 2016 - 2024 CONSOLIDATED 1991 Public Imp SERIAL - Water & Sewer Infrastructure 2003 Public Imp SERIAL - Public Worls Facility 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 2004 Public Improvement SERIAL - Water Infrastructure 2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure 2006 - Public Imp SERIAL - Public Works Facility TOTAL GENERAL TOWNWIDE FUND $ 4,465,000 6.625% 7/26/11 $ 250,000 $ 250,000 $ - $ - $ - $ - $ - 1,000,000 3.950% 12/29/17 71,000 71,000 71,000 71,000 71,000 71,000 143,000 1,000,000 3.880% 2/12/19 67,000 67,000 67,000 67,000 67,000 67,000 268,000 2,000,000 4.346% 5/15/24 100,000 100,000 100,000 100,000 100,000 100,000 800,000 470,000 3.600% 10/1/15 50,000 60,000 60,000 60,000 60,000 60,000 - 200,000 3.760% 1/7/11 40,000 40,000 - - - - - $ 9,135,000 $ 578,000 $ 588,000 $ 298,000 $ 298,000 $ 298,000 $ 298,000 $ 1,211,0001 2003 Public Imp SERIAL - Public Worls Facility - 100% $ 1,000,000 3.950% 12/29/17 2006 - Public Imp SERIAL - Public Works Facility -100% 200,000 3.760% 1/7/11 TOTAL $ 1,200,000 WATER FUND 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% TOTAL SEWER FUND 1991 Public Imp SERIAL - 48% TOTAL $ 71,000 $ 71,000 $ 71,000 $ 71,000 $ 71,000 $ 71,000 $ 143,000 40,000 40,000 - - - - - $ 111,000 $ 111,000 $ 71,000 $ 71,000 $ 71,000 $ 71,000 $ 143,000 2,321,800 6.625% 7/26/11 130,000 130,000 - - - - - 1,000,000 3.880% 2/12/19 67,000 67,000 67,000 67,000 67,000 67,000 268,000 2,000,000 4.346% 5/15/24 100,000 100,000 100,000 100,000 100,000 100,000 800,000 470,000 3.600% 10/1/15 60,000 60,000 60,000 60,000 60,000 60,000 - $ 5,791,800 $ 357,000 $ 357,000 $ 227,000 $ 227,000 $ 227,000 $ 227,000 $ 1,068,000 2,143,200 6.625% 07/26/11 120,000 120,000 - - - - - $ 2,143,200 $ 120,000 $ 120,000 $ TOTAL DEBT $ 9,135,000 $ 588,000 $ 588,000 $ 298,000 $ 298,000 $ 298,000 $ 298,000 $ 1,211,000 MAN u 1� AM k��l l' i; �� I' ►i��l! ►III TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2010 - 2013 BY PROJECT PROJECT 2009 2010 2011 2012 2013 TOTAL COMMUNITY PARKS, TRAILS, TRANSPORTATION ENHANCEMENTS and DEVELOPMENT RIGHTS GENERAL TOWNWIDE FUND 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 $ 432,000 10,000 90,000 - - 100,000 Hanshaw Road Walkway 163,316 - - - 163,316 Pine Tree Rd Pedestrian Bridge/ Bicycle Imp (Exhibit D) - 35,000 - - - 35,000 Play Structure(s) Replacement Program - 30,000 - - - 30,000 Proiects Currently In Progress or Under Construction Honness Lane Walkway Extension 120,000 - - - - 120,000 Warren Road Walkway (Exhibit C) 498,010 - - - - 498,010 SUBTOTAL $ 668,010 $ 298,316 $ 162,000 $ 86,400 $ 103,680 $ 1,318,406 INFRASTRUCTURES TRANSPORTATION PAVING and PARTIAL RECONSTRUCTION GENERAL PART TOWN HIGHWAY FUND Forest Home Drive Reconstruction Forest Home Drive Upstream Bridge (Exhibit B) Lois Lane Orchard Hill Road Blue Grass Lane Westhaven Road Snyder Hill Road Reconstruction Harris B. Dates Drive Projects Currently In Progress or Under Construction Forest Home Drive Traffic Calming (Exhibit A) SUBTOTAL WATER FUND East Shore Drive Water Main Improvement Regency Lane Pump Station Replacement Christopher Circle Water Tank Sapsucker Woods Water Tank Danby Road Water Main Improvement 2 Other Water Tanks (Not Yet Identified) Ridgecrest Road Water Tank Recoating SUBTOTAL SEWER FUND Jointly Owned Interceptors (City and Town) Ithaca Area Wastewater Plant "SJS" Capital Projects SUBTOTAL TOTAL CAPITAL COST $ - $ 200,000 $ - $ - $ 200,000 102,500 - - - 102,500 40,800 - - 40,800 36,000 - - 36,000 10,000 90,000 100,000 - 130,000 - 130,000 280,000 - 280,000 - - 250,000 250,000 $ - $ 389,300 $ 750,000 $ - $ 1,139,300 WATER and SEWER SYSTEMS $ - $ 2,000,000 $ - $ - $ 2,000,000 250,000 - - 250,000 100,000 100,000 100,000 100,000 - - 510,000 - 510,000 200,000 200,000 $ - $ 2,450,000 $ 710,000 $ - $ 3,160,000 $ 250,000 $ 300,000 $ 360,000 $ 432,000 $ 518,400 $ 1,860,400 100,000 100,000 - - - 200,000 $ 350,000 $ 400,000 $ 360,000 $ 432,000 $ 518,400 $ 2,060,400 $ 1,018,010 $ 3,537,616 $ 1,982,000 $ 518,400 $ 622,080 $ 7,678,106 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2010-2013 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: Bridges Water Systems Infrastructures Sewer Systems Infrastructures TOTAL CAPITAL EXPENDITURES $ 50,000 $ 60,000 $ 72,000 $86,400 $103,680 $ 372,080 - 30,000 - - - 30,000 618,010 208,316 90,000 916,326 - 286,800 750,000 1,036,800 - 102,500 - - 102,500 - 2,450,000 710,000 - - 3,160,000 350,000 400,000 360,000 432,000 518,400 2,060,400 $ 1,018,010 $ 3,537,616 $ 1,982,000 $ 518,400 $ 622,080 $ 7,678,106 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2010-2014 SUMMARY OF CAPITAL RESOURCES RESOURCE CATEGORY 2009 2010 2011 2012 2013 TOTAL GENERAL TOWNWIDE FUND FEDERAL & STATE GRANTS Forest Home Drive Reconstruction 200,000 Play Structures $ - $ 30,000 $ - $ - $ - $ 30,000 CURRENT OPERATING REVENUE & FUND BALANCE - 102,500 Westhaven Road - Parks and Open Space Preservation Reserve 50,000 60,000 72,000 86,400 103,680 372,080 Pine Tree Rd Pedestrian Bridge/Bicycle Imp (Exhibit D) - 35,000 - - - 35,000 E King Rd/Hallberg Park & Chase Pd Trail 10,000 250,000 - NOTE and BOND BORROWING SUBTOTAL $ $ 389,300 $ 750,000 Hanshaw Road Walkway - 163,316 163,316 Honness Lane Walkway Extension 120,000 - - - - 120,000 Warren Road Walkway (Exhibit C) 498,010 - - 498,010 E King Rd/Hallberg Park & Chase Pd Trail 29000,000 - 90,000 - - 90,000 SUBTOTAL $ 668,010 $ 298,316 $ 162,000 $ 86,400 $ 103,680 $ 1,308,406 GENERAL PART TOWN HIGHWAY FUND Christopher Circle Water Tank - 100,000 - CURRENT OPERATING REVENUE & FUND BALANCE 100,000 Sapsucker Woods water Tank - 100,000 Lois Lane $ - $ 40,800 $ - $ - $ - $ 40,800 Orchard Hill Road - 36,000 - - - 36,000 Blue Grass Lane - 10,000 90,000 - - 100,000 NOTE and BOND BORROWING Forest Home Drive Reconstruction 200,000 - 200,000 Forest Home Drive Upstream Bridge (Exhibit B) - 102,500 - - 102,500 Westhaven Road - - 130,000 130,000 Snyder Hill Road Reconstruction 280,000 280,000 Harris B. Dates Drive 250,000 - 250,000 SUBTOTAL $ $ 389,300 $ 750,000 $ - $ $ 1,139,300 WATER FUND NOTE and BOND BORROWING East Shore Drive Water Main Improvement 29000,000 - - 2,000,000 Regency Lane Pump Station Replacement - 250,000 - 250,000 Christopher Circle Water Tank - 100,000 - 100,000 Sapsucker Woods water Tank - 100,000 - - 100,000 Danby Road Water Main Improvement - 510,000 - - 510,000 2 Other Water Tanks (Not Identified) - - 200,000 - - 200,000 Ridgecrest Road Water Tank Recoating - - - - - - SUBTOTAL $ - $ 2,450,000 $ 710,000 $ - $ - $ 3,160,000 SEWER FUND CURRENT OPERATING REVENUE & FUND BALANCE Jointly Owned Interceptors (City & Town) $ 250,000 $ 300,000 $ 360,000 $ 432,000 $ 518,400 $ 1,860,400 Ithaca Area Wastewater Plant "SJS" Capital Projects 100,000 100,000 - - - 100,000 SUBTOTAL $ 350,000 $ 400,000 $ 360,000 $ 432,000 $ 518,400 $ 1,960,400 TOTAL CAPITAL RESOURCES $ 1,018,010 $ 3,537,616 $ 1,982,000 $ 518,400 $ 622,080 $ 7,678,106 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 Budgeted 3,537,616 Capital Improvement Expenditures 2010 Sewer Infrastructure 11% Parks & Open Space Cash Reserve 2% Park, Trails, Walkways & Bridge Construction 10% Highway Infrastructure 8% Water Infrastructure 69% Town of Ithaca Budgeted $3,537,616 Capital Improvement Resources 2010 Current Operating Revenue & Fund Balance 12% Federal & State Grant 1% (Votes & Bond Borrowing 82% TOWN OF ITHACA EXHIBIT A SUMMARY OF FOREST HOME TRAFFIC CALMING PROJECT ESTIMATED PROJECT COSTS: 6 - ENTRANCE FEATURES 4 - MID -BLOCK SPEED TABLES TOTAL ESTIMATED PROJECT COST RESOURCES: CORNELL UNIVERSITY FOREST HOME LIGHTING DISTRICTS TOWN OF ITHACA LOCAL SHARE $185,400 51,200 $ 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