HomeMy WebLinkAbout2026 Adopted Budget Book
2026 ADOPTED BUDGET
View from Culver Road Preserve Photo Credit: Connor Crandall, Engineering Tech
TOWN BOARD
Rod Howe, Supervisor
Rich DePaolo, Deputy Supervisor
Pamela Bleiwas
Susie Gutenberger
Margaret Johnson
Eric Levine
Rob Rosen
PREPARED BY: KELLY ANDERSON, FINANCE OFFICER
2026 TOWN OF ITHACA ANNUAL BUDGET
TABLE OF CONTENTS
Budget Summary 1
CIP – Capital Improvement Plan 13
Vehicle & Equipment Replacement Plan 23
Community Group Funding Summary 24
A – General Town-Wide Fund 25
B – General Part-Town Fund 39
DA – Highway Town-Wide Fund 44
DB – Highway Part-Town Fund 49
F – Water Enterprise Fund 55
G – Sewer Enterprise Fund 63
R – Risk Retention Fund 69
SF – Fire Protection Fund 71
V – Debt Service Fund 74
Constitutional Debt Limit 78
Exemption Impact Report 79
Salaries of Elected Of icials 81
TOWN OF ITHACA – BUDGET SUMMARY
The total Ithaca Town Budget decreased from $32.16m to $31.24m, by nearly $1 million, or 2.9%.
Personnel costs (salaries and wages) represent 19% of the budget and have increased from $5.36m to
$5.93m, by $570k or 11%, due in large part to an additional pay period in 2026 impacting hourly wage earners.
One additional position is also funded to support the administrative functions of HR, Payroll, Finance and Tax
Collections.
Fire Protection represents 18% of the total budget and has increased from $5.18m to $5.53m, by $351k or
6.7% due to the increased costs for fire protection services provided to Town residents by the City of Ithaca
and the Village of Cayuga Heights Fire Departments.
Employee Benefits total 10% of the town’s operational budget and has increased $430k from $2.75m to
$3.19m, or 16%. This is attributable to increased costs for health insurance and NYS retirement contributions.
Capital Projects total 10% of the budget, for a total of $3.1m, down from $5.8m, with a significant portion of
the 2025 capitals funds being encumbered for 2026 for projects that were bid late in 2025. Refer to CIP for a
detailed breakdown of projects and cost estimates.
Together, water delivery and sewer treatment make up roughly 19% of the Town’s expenditures, totaling over
$6.1m.
Capital Equipment/Vehicles represent roughly 3% of the budget and expense of $900k.
The Property Tax totals $9.3m, an increase of $409k or 4.6% over the prior year levy of $8.9m. The total
Property Tax Levy (including Water/Sewer Benefit Assessment Fees) is $11.76m, an increase of $482k or
4.3% over the prior year total of $11.27m. This increase complies with the property tax cap limit for 2026.
2
The property tax bill for a typical residential property in the Town (outside of the Village of Cayuga Heights)
increases to $2,085, from $2,003, by $82 or 4.1%. The estimated property taxes shown above include water and
sewer benefit assessment fees.
The property tax bill for a typical residential property in the Village of Cayuga Heights will go from $1,045 to
$1,068, by $22 per year or 2.15%
2021 2022 2023 2024 2025 2026
2.40$ 2.06$ 2.08$ 2.08$ 1.82$ 1.86$
0.48$ 0.38$ 0.40$ 0.34$ 0.28$ 0.27$
-$ 0.71$ 0.62$ 0.30$ -$ -$
3.00$ 2.71$ 2.33$ 2.22$ 2.32$ 2.45$
165.00$ 182.81$ 189.59$ 189.59$ 190.00$ 197.25$
65.00$ 75.41$ 89.00$ 98.50$ 114.00$ 121.50$
1,759$ 1,815$ 1,847$ 1,876$ 2,003$ 2,085$
Median Assessed Value (Single-Family Home)260,000$ 265,000$ 289,000$ 322,000$ 385,000$ 385,000$
1,759.48$ 55.04$ 32.08$ 29.15$ 126.95$ 82.27$
-4.0% 3.1% 1.8% 1.6% 6.8%4.1%
PROPERTY TAX BILL FOR A TYPICAL PROPERTY IN THE TOWN OF ITHACA
BASED ON A MEDIAN ASSESSED VALUE OF $385,000
Major Components to Property Tax Bill
GENERAL TOWNWIDE PROPERTY TAX RATE
HIGHWAY TOWNWIDE PROPERTY TAX RATE
Percentage Change from Prior Year
Town Tax- Change from Prior Year
HIGHWAY PART -TOWN PROPERTY TAX RATE
FIRE PROTECTION DIST. PROPERTY TAX RATE
WATER BENEFIT ASSESSMENT CHARGE / UNIT
SEWER BENEFIT ASSESSMENT CHARGE / UNIT
TOTAL TOWN TAX ON TYPICAL PROPERTY
2021 2022 2023 2024 2025 2026
2.4021$ 2.0629$ 2.0769$ 2.0778$ 1.8153$ 1.8626$
0.4804 0.3819 0.3950 0.3364 0.2752 0.2729
1,441.25$ 1,222.40$ 1,235.95$ 1,207.10$ 1,045.25$ 1,067.77$
254.06$ (218.85)$ 13.55$ (28.85)$ (161.85)$ 22.52$
21.40% -15.18% 1.11% -2.33% (0.13)$ 2.15%-0.75%PERCENTAGE INCREASE FROM PRIOR YEARPERCENTAGE INCREASE FROM PRIOR YEAR
* A Typical Property in the Village of Cayuga Heights is a Single-Family Residence with an Assessed Value of $500,000.
TOTAL TOWN TAX ON TYPICAL PROPERTY *
TOWN TAX INCREASE FROM PRIOR YEAR
PROPERTY TAX BILL FOR A TYPICAL PROPERTY IN THE VILLAGE OF CAYUGA HEIGHTS
BASED ON A MEDIAN ASSESSED VALUE OF $500,000
Major Components to Property Tax Bill
GENERAL TOWNWIDE PROPERTY TAX RATE
HIGHWAY TOWNWIDE PROPERTY TAX RATE
TAXABLE
VALUE
GENERAL TOWNWIDE FUND 2,308,542,061$ 4,300,000$ 1.8626$ / $1,000 A.V.
HIGHWAY TOWNWIDE FUND 2,308,542,061$ 630,000$ 0.2729$ / $1,000 A.V.
HIGHWAY PART-TOWN FUND 1,679,341,438$ -$ -$ / $1,000 A.V.
FIRE PROTECTION FUND 1,774,051,241$ 4,350,000$ 2.4520$ / $1,000 A.V.
771,032,012$ 15,421$ 0.0200$ / $1,000 A.V.
7,477.82 1,539,254$ 197.25$ PER UNIT
786,156,572$ 15,421$ 0.0200$ / $1,000 A.V.
7803.57 908,555$ $121.50 PER UNIT
SUMMARY OF TAXABLE ASSESSED PROPERTY VALUES, TAX LEVY AMOUNTS,
AND ESTIMATED PROPERTY TAX BY FUND/DISTRICT FOR FISCAL YEAR 2026
SEWER FUND
WATER FUND
ESTIMATED TAX OR
ASSESSMENT RATEFUND / DISTRICT LEVY AMOUNT
3
Property taxes are the Town’s largest revenue source, representing 41% of total budgeted revenues, followed
by Sales Tax (16%), Water (15%) rents and Sewer (14%) rents, then Department Income (7%).
Water rates increase from $9.91/1000 gallons to $10.41/1000 gallons of consumption, or 5.0%. Sewer rents,
billed on water consumption, increase from $7.22/1000 gallons to $7.94/1000, or 10.0%. Toge the r
quarterly minimum water and sewer charges increase from $85.65 to $91.72, or by $24 a year.
The Water Benefit Assessment Fee increases from $190/unit to $197.25/unit, raising revenues of
approximately $1,539,254 to be used to pay the annual debt service on Water projects as well as directly
funding small capital projects.
The Sewer Benefit Assessment Fee increases from $114/unit to $121.50/unit, raising revenues of $908,555 to be
used to pay the annual debt service on the Town’s share of outstanding long-term debt for improvements at
the Ithaca Area Wastewater Treatment Facility as well as funding for small capital projects.
Following historically high Interest earnings, rates have begun to decline and are expected to continue to fall
heading into 2026, and represent about 4% of the towns estimated revenue.
$3,280,847
$3,982,805
$4,483,398 $4,602,747 $4,551,868
3,250,000 3,250,000 3,250,000
3,750,000
$4,300,000
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
2020 2021 2022 2023 2024
Sales Tax
Receipts vs Budget
Receipts Budget
4
FY 2025 Calculation FY 2026 Calculation
2024 2025
ACTUAL ACTUAL
Property Tax Levy:
General Townwide Fund 4,140,000$ 4,155,834$
Highway Townwide Fund 670,344 630,000
Highway Part-Town Fund 435,500 -
Fire Protection District 3,436,600 4,085,000
Ad Valorum - Water 13,349 15,390
Ad Valorum - Sewer 14,969 15,626
Special Districts - -
Sub-Total: Property Tax 8,710,762$ 8,901,849$
Benefit Fees:
Benefit Fees - Water 1,506,245$ 1,508,866$
Benefit Fees - Sewer 747,164 863,599
Sub-Total: Benefit Fees 2,253,409$ 2,372,465$
Total: Property Tax Levy 10,964,170$ 11,274,314$
X Tax Base Growth Factor 1.0123 1.0080
11,099,029 11,364,509
+ PILOT Payments - Actual from PY 67,571$ 66,449$
Sub-Total 11,166,600$ 11,430,958$
X Levy Growth Factor 1.0200 1.0200
Sub-Total 11,389,932$ 11,659,577$
- PILOT Payments - Est for Next Year 66,449$ 66,449$
TAX LEVY LIMIT 11,323,483 11,593,128 2.83%
+ Prior Year Carryover 169,541 172,397
TAX LEVY LIMIT WITH ADJ 11,493,024$ 11,765,525$ 4.36%
ACTUAL TAX LEVY 11,274,299$ 11,758,953$ 4.30%
DIFFERENCE OVER/(UNDER) (218,725) (6,572)
PROPERTY TAX CAP CALCULATION
Property Tax Items
5
TOWN OF ITHACA
PROPERTY TAX LEVY COMPARISON 2025 / 2026
DESCRIPTION TOTALS GENERAL GENERAL HIGHWAY HIGHWAY W ATER SEWER DEBT FIRE
TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND SERVICE PROTECTION
TOTAL APPROPRIATIONS 31,161,845 7,031,054 2,532,956 764,368 3,890,650 6,128,707 5,235,865 49,500 5,528,745
APPROPRIATED FUND BALANCE 1,974,097 608,684 288,656 71,201 652,550 1,260 0 0 351,745
SALES TAX REVENUE 4,550,000 0 1,800,000 0 2,500,000 0 0 0 250,000
OTHER REVENUE 12,878,796 2,122,370 444,300 63,167 738,100 4,572,772 4,311,587 49,500 577,000
2026 PROPERTY TAX LEVY 11,758,953 4,300,000 0 630,000 0 1,554,675 924,278 0 4,350,000
2026 EST. PROPERTY TAX RATE 4.587562 1.862647 N/A 0.272900 0.000000 0.020000 0.020000 N/A 2.452015
2026 EST. ASSESSED VALUE N/A 2,308,542,061 1,679,341,438 2,308,542,061 1,679,341,438 724,617,880 802,398,894 N/A 1,774,051,241
2026 EST. TAX - TYPICAL PROPERTY 2,084.96 717.12 N/A 105.07 0.00 197.25 121.50 N/A 944.03
2025 PROPERTY TAX LEVY 11,274,299 4,155,834 N/A 630,000 0 1,524,243 879,222 N/A 4,085,000
2025 EST. PROPERTY TAX RATE 4.412200 1.815300 N/A 0.275200 0.000000 0.020000 0.020000 N/A 2.321700
2025 EST. ASSESSED VALUE N/A 2,289,311,194 1,992,463,821 2,289,311,194 1,992,463,821 768,862,365 781,171,399 N/A 1,759,512,199
2025 EST. TAX - TYPICAL PROPERTY 2,002.70 698.89 N/A 105.95 0.00 190.00 114.00 N/A 893.85
CHANGE IN TAX LEVY 484,654 144,166 N/A 0 0 30,431.82 45,056.26 N/A 265,000
CHANGE IN TAX LEVY % 4.30% 3.47%N/A 0.00%N/A 2.00% 5.12%N/A 6.49%
6
ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED
2020 2021 2022 2023 2024 2025 2026
GENERAL TOWNWIDE FUND
PROPERTY TAX LEVY 3,036,000$ 4,000,000$ 3,500,000$ 3,775,000$ 4,140,000$ 4,155,834$ 4,300,000$
- Property Tax Rate 1.88 2.40 2.06 2.08 2.08 1.82 1.86
- Assessed Valuation 1,615,447,157 1,665,237,301 1,696,638,433 1,817,584,024 1,992,463,821 2,289,311,194 2,308,542,061
SALES TAX REVENUE 750,000$ 1,750,000$ -$ -$ -$ 1,529,829$ -$
STATE AID 250,000$ 250,000$ 369,000$ 292,275$ 664,054$ 305,000$ 476,275$
OTHER REVENUE 2,660,930$ 1,345,650$ 1,177,588$ 2,894,488$ 1,344,994$ 1,443,333$ 1,542,995$
TOTAL REVENUE 6,696,930$ 7,345,650$ 5,046,588$ 6,961,763$ 6,149,048$ 7,433,996$ 6,319,270$
APPROPRIATED FROM RESERVES 104,700$ 103,005$ 103,100$
APPROPRIATED FUND BALANCE 221,917$ (1,415,062)$ 575,482$ 1,122,718$ 1,274,516$ 380,971$ 608,684$
REVENUE AND OTHER SOURCES 6,918,847$ 5,930,588$ 5,622,070$ 8,084,481$ 7,528,264$ 7,917,972$ 7,031,054$
GENERAL PART-TOWN FUND
SALES TAX REVENUE 1,200,000$ 750,000$ 1,618,000$ 1,732,000$ 1,808,000$ 70,000$ 1,800,000$
OTHER REVENUE 385,650$ 326,500$ 255,852$ 406,661$ 489,442$ 445,500$ 444,300$
TOTAL REVENUE 1,585,650$ 1,076,500$ 1,873,852$ 2,138,661$ 2,297,442$ 515,500$ 2,244,300$
APPROPRIATED FUND BALANCE 250,130$ 927,270$ 39,125$ -$ -$ 1,900,000$ 288,656$
REVENUE AND OTHER SOURCES 1,835,780$ 2,003,770$ 1,912,977$ 2,138,661$ 2,297,442$ 2,415,500$ 2,532,956$
HIGHWAY TOWNWIDE FUND
PROPERTY TAX LEVY 800,000$ 800,000$ 648,000$ 718,000$ 670,344$ 630,000$ 630,000$
- Property Tax Rate 0.50 0.48 0.38 0.40 0.34 0.28 0.27
- Assessed Valuation 1,615,447,157 1,665,237,301 1,696,638,433 1,817,584,024 1,992,463,821 2,289,311,194 2,308,542,061
SALES TAX REVENUE -$ -$ -$ -$ -$ -$ -$
OTHER REVENUE 18,000$ 27,050$ 84,591$ 47,773$ 497,079$ 79,921$ 63,167$
TOTAL REVENUE 818,000$ 827,050$ 732,591$ 765,773$ 1,167,423$ 709,921$ 693,167$
APPROPRIATED FUND BALANCE (15,477)$ 204,178$ -$ -$ -$ -$ 71,201$
REVENUE AND OTHER SOURCES 802,523$ 1,031,228$ 732,591$ 765,773$ 1,167,423$ 709,921$ 764,368$
HIGHWAY PART-TOWN FUND
PROPERTY TAX LEVY 1,466,000$ -$ 869,500$ 830,000$ 435,500$ -$ -$
- Property Tax Rate 1.26 - 0.71 0.62 0.30 - -
- Assessed Valuation 1,164,464,108 1,209,066,938 1,217,581,802 1,335,525,934 1,463,904,829 1,667,534,177 1,679,341,438
SALES TAX REVENUE 1,300,000$ 750,000$ 1,632,000$ 1,712,000$ 2,092,000$ 2,500,171$ 2,500,000$
OTHER REVENUE 212,500$ 263,950$ 378,879$ 300,754$ 442,048$ 506,600$ 538,100$
TOTAL REVENUE 2,978,500$ 1,013,950$ 2,880,379$ 2,842,754$ 2,969,548$ 3,006,771$ 3,038,100$
APPROPRIATED FUND BALANCE (129,256)$ 1,978,190$ -$ 781,000$ 882,000$ 1,144,500$ 652,550$
REVENUE AND OTHER SOURCES 2,849,244$ 2,992,140$ 2,880,379$ 3,623,754$ 3,851,548$ 4,151,271$ 3,690,650$
FUND / DISTRICT
TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2020 THROUGH 2026
SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY
TOWN OF ITHACA
7
ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED
2020 2021 2022 2023 2024 2025 2026
WATER FUND
BENEFIT ASSESSMENT REVENUE 1,329,298$ 1,370,643$ 1,451,638$ 1,484,005$ 1,506,321$ 1,508,866$ 1,539,254$
- Benefit Assessment Charge/Unit 160$ 165$ 183$ 189$ 190$ 190$ 197.25$
- Number of Water Benefit Units 8,308.11 8,306.93 7,940.69 7,832.40 7,945.15 7,941.40 7,803.57
AD VALOREUM PROPERTY TAX LEVY 8,500$ 8,500$ 13,482$ 13,696$ 14,492$ 15,377$ 15,421$
- Ad Valoreum Property Tax Rate 0.02$ 0.02$ 0.02$ 0.02$ 0.02$ 0.02$ 0.02$
- Ad Valoreum Assessed Valuation 427,947,312$ 667,121,132$ 674,077,033$ 684,777,095$ 724,617,880$ 768,862,365$ 771,032,012$
METERED WATER SALES REVENUE 3,275,000$ 3,389,000$ 3,540,000$ 3,681,600$ 3,885,692$ 4,128,041$ 4,315,572$
OTHER REVENUE 940,000$ 1,753,500$ 1,216,852$ 1,395,917$ 165,886$ 874,937$ 257,200$
TOTAL REVENUE 5,552,798$ 6,521,643$ 6,221,972$ 6,575,217$ 5,572,391$ 6,527,221$ 6,127,447$
APPROPRIATED FUND BALANCE (92,791) 83,739 - - - - 0
REVENUE AND OTHER SOURCES 5,460,007$ 6,605,382$ 6,221,972$ 6,575,217$ 5,572,391$ 6,527,221$ 6,127,447$
- SCLIWC Rate Per 1000 Gallons $ 5.41 $ 5.60 $ 5.77 $ 6.03 $ 6.33 $ 6.73 $ 7.13
- Tow n Rate Per 1000 Gallons $ 7.97 $ 8.26 $ 8.51 $ 8.89 $ 9.33 $ 9.91 $ 10.41
- Tow n Minimum Quarterly Charge $ 39.85 $ 41.30 $ 42.55 $ 44.45 $ 46.65 $ 49.55 $ 52.02
SEWER FUND
BENEFIT ASSESSMENT REVENUE 478,330$ 531,055$ 571,396$ 664,358$ 747,164$ 863,599$ 908,555$
- Benefit Assessment Charge/Unit 60.00 65.00 75.41 89.00 98.50 $114.00 $121.50
- Number of Sew er Benefit Units 7,972.17 8,170.08 7,577.19 7,464.70 7,585.42 7,575.43 7,477.82
AD VALOREUM PROPERTY TAX LEVY 9,700 9,700 14,843 15,137 16,048 15,623 15,723
- Ad Valoreum Property Tax Rate 0.02 0.02 0.02 0.02 0.02 0.02 0.02
- Ad Valoreum Assessed Valuation 488,049,514 736,752,499 742,151,155 756,833,019 802,398,894 781,171,399 786,156,572
METERED SEWER RENTS REVENUE 2,600,000 2,678,812 2,798,812 2,924,759 3,356,161 3,770,791 4,123,861
OTHER REVENUE 48,500 32,800 69,303 1,371,499 890,590 442,178 187,726
TOTAL REVENUE 3,136,530$ 3,239,601$ 3,454,354$ 4,975,753$ 5,009,963$ 5,092,191$ 5,235,865$
APPROPRIATED FUND BALANCE (15,072) (16,134) 464,344 - - - -
REVENUE AND OTHER SOURCES 3,121,458$ 3,223,467$ 3,918,698$ 4,975,753$ 5,009,963$ 5,092,191$ 5,235,865$
- Tow n Rate Per 1000 Gallons $ 5.16 $ 5.34 $ 5.50 $ 5.75 $ 6.56 $ 7.22 $ 7.94
- Tow n Minimum Quarterly Charge $ 25.80 $ 26.70 $ 27.50 $ 28.75 $ 32.80 $ 36.10 $ 39.70
RISK RETENTION FUND
OTHER REVENUE 17,000$ 35,500$ 38,000$ 38,000$ 42,500$ 58,600$ 49,500$
TOTAL REVENUE 17,000$ 35,500$ 38,000$ 38,000$ 42,500$ 58,600$ 49,500$
APPROPRIATED FUND BALANCE - - - - - - -
REVENUE AND OTHER SOURCES 17,000$ 35,500$ 38,000$ 38,000$ 42,500$ 58,600$ 49,500$
TOWN OF ITHACA
SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY
TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2020 THROUGH 2026
FUND / DISTRICT
8
ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED
2020 2021 2022 2023 2024 2025 2026
SPECIAL DISTRICT
FIRE PROTECTION FUND
PROPERTY TAX LEVY 3,216,000$ 3,875,000$ 3,530,806$ 3,318,000$ 3,436,600$ 4,085,000$ 4,350,000$
- Property Tax Rate 2.578978 3.000128 2.713908 2.332168 2.218862 2.321666 2.452015
- Assessed Valuation 1,247,005,791 1,291,611,686 1,301,004,130 1,422,710,362 1,548,811,848 1,759,512,199 1,774,051,241
OTHER REVENUE 80,000 70,000 37,500 386,183 578,070 915,742 827,000
TOTAL REVENUE 3,296,000$ 3,945,000$ 3,568,306$ 3,704,183$ 4,014,670$ 5,000,742$ 5,177,000$
APPROPRIATED FUND BALANCE 219,000 (312,000) - 0 - 181,751 351,745
REVENUE AND OTHER SOURCES 3,515,000$ 3,633,000$ 3,568,306$ 3,704,183$ 4,014,670$ 5,182,493$ 5,528,745$
DEBT SERVICE FUND
OTHER REVENUE 411,079$ 468,354$ 191,826$ 153,947$ 135,325$ 104,505$ 104,586$
TOTAL REVENUE 411,079$ 468,354$ 191,826$ 153,947$ 135,325$ 104,505$ 104,586$
APPROPRIATED FUND BALANCE 24,893 65,076 62,156 35,716 58,820 - -
REVENUE AND OTHER SOURCES 435,972$ 533,430$ 253,982$ 189,663$ 194,145$ 104,505$ 104,586$
TOWN OF ITHACA
SUMMARY OF MAJOR REVENUE SOURCES, TAXABLE ASSESSED VALUES, LEVY AMOUNTS AND PROPERTY
TAX OR ASSESSMENT RATES BY FUND/DISTRICT FOR FISCAL YEARS 2020 THROUGH 2026
FUND / DISTRICT
9
TOWN OF ITHACA
SUMMARY OF 2026 REVENUES AND EXPENDITURES
2026 GENERAL GENERAL HIGHWAY HIGHWAY W ATER SEWER RISK FIRE DEBT
TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION SERVICE
EXPENDITURES:
GENERAL GOVERNMENT 3,628,234$ 2,601,290$ 205,356$ 27,363$ 99,090$ 328,165$ 364,470$ -$ 1,000$ 1,500$
PUBLIC SAFETY 5,639,247 111,502 - - - - - - 5,527,745 -
HEALTH & WELLNESS 49,500 - - - - - - 49,500 - -
TRANSPORTATION 4,686,745 837,700 - 599,655 3,249,390 - - - - -
CULTURE & RECREATION 1,316,516 1,316,516 - - - - - - - -
HOME & COMMUNITY SVC 11,096,636 142,300 1,661,100 - - 4,569,021 4,724,215 - - -
EMPLOYEE BENEFITS 3,187,250 1,488,200 659,000 129,850 534,670 235,850 139,680 - - -
DEBT SERVICE 1,090,507 - - - - 987,421 - - - 103,086
INTERFUND TRANSFERS 571,796 533,546 7,500 7,500 7,500 8,250 7,500 - - -
TOTAL EXPENDITURES:31,266,431$ 7,031,054$ 2,532,956$ 764,368$ 3,890,650$ 6,128,707$ 5,235,865$ 49,500$ 5,528,745$ 104,586$
REVENUES:
REAL PROPERTY TAXES 9,311,144$ 4,300,000$ -$ 630,000$ -$ 15,421$ 15,723$ -$ 4,350,000$ -$
WATER / SEWER BENEFIT UNITS 2,447,809 - - - - 1,539,254 908,555 - - -
REAL PROPERTY TAX ITEMS 71,041 67,591 - 3,450 - - - - - -
SALES TAX 4,550,000 - 1,800,000 - 2,500,000 - - - 250,000 -
FRANCHISE TAX 55,000 - 55,000 - - - - - - -
DEPARTMENTAL INCOME 8,872,683 36,450 289,300 - - 4,390,572 4,156,361 - - -
INTERGOVERNMENTAL CHRGS 143,957 124,240 - 19,717 - - - - - -
USE OF MONEY & PROPERTY 1,251,926 476,500 100,000 40,000 140,000 130,000 120,426 4,500 240,000 500
LICENSES AND PERMITS 9,000 9,000 - - - - - - - -
FINES AND FORFEITURES 120,000 120,000 - - - - - - - -
SALE OF PROPERTY 358,000 97,000 - - 174,000 52,200 34,800 - - -
MISC. LOCAL SOURCES 433,000 125,000 - - 8,000 - - - 300,000 -
INTERFUND REVENUES 487,214 487,214
STATE & FEDERAL AID 729,375 476,275 - - 216,100 - - - 37,000 -
INTERFUND TRANSFERS 149,086 - - - - - - 45,000 - 104,086
PROCEEDS OF OBLIGATIONS - - - - - - - - - -
TOTAL REVENUES:28,989,235$ 6,319,270$ 2,244,300$ 693,167$ 3,038,100$ 6,127,447$ 5,235,865$ 49,500$ 5,177,000$ 104,586$
USE OF FUND BALANCE 1,974,192 608,779 288,656 71,201 652,550 1,260$ 0$ -$ 351,744.94$ -$
USE OF RESERVES 303,005 103,005 200,000
REVENUE & OTHER SOURCES:31,266,431$ 7,031,054$ 2,532,956$ 764,368$ 3,890,650$ 6,128,707$ 5,235,865$ 49,500$ 5,528,745$ 104,586$
COMPARISON TO PRIOR YEAR:
2025 TOTAL BUDGET:32,159,674$ 7,917,972$ 2,415,500$ 709,921$ 4,151,271$ 6,527,221$ 5,092,191$ 58,600$ 5,182,493$ 104,505$
% CHANGE FROM PRIOR YEAR:-2.78%-11.20% 4.86% 7.67% -6.28% -6.11% 2.82% -15.53% 6.68% 0.08%
DESCRIPTION
10
TOWN OF ITHACA
SUMMARY OF 2026 EXPENDITURES
2026 GENERAL GENERAL HIGHWAY HIGHWAY W ATER SEWER RISK FIRE DEBT
TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION SERVICE
EXPENDITURES BY FUNCTION:
GENERAL GOVERNMENT 3,628,234$ 2,601,290$ 205,356$ 27,363$ 99,090$ 328,165$ 364,470$ -$ 1,000$ 1,500$
PUBLIC SAFETY 5,639,247 111,502 - - - - - - 5,527,745 -
HEALTH & WELLNESS 49,500 - - - - - - 49,500 - -
TRANSPORTATION 4,686,745 837,700 - 599,655 3,249,390 - - - - -
CULTURE & RECREATION 1,316,516 1,316,516 - - - - - - - -
HOME & COMMUNITY SVC 11,096,636 142,300 1,661,100 - - 4,569,021 4,724,215 - - -
EMPLOYEE BENEFITS 3,187,250 1,488,200 659,000 129,850 534,670 235,850 139,680 - - -
DEBT SERVICE 1,090,507 - - - - 987,421 - - - 103,086
INTERFUND TRANSFERS 571,796 533,546 7,500 7,500 7,500 8,250 7,500 - - -
TOTAL EXPENDITURES: 31,266,431$ 7,031,054$ 2,532,956$ 764,368$ 3,890,650$ 6,128,707$ 5,235,865$ 49,500$ 5,528,745$ 104,586$
EXPENDITURES BY CLASS:
PERSONAL SERVICES 5,934,720$ 2,783,900$ 1,334,100$ 272,130$ 908,090$ 444,100$ 192,400$ -$ -$ -$
EQUIPMENT/CAPITAL OUTLAY 849,500 212,500 - - 425,000 127,000 85,000 - - -
CONTRACTUAL SERVICES 16,537,658 1,777,908 532,356 304,888 805,390 3,826,086 3,711,285 49,500 5,528,745 1,500
CAPITAL PROJECTS 3,095,000 235,000 - 50,000 1,210,000 500,000 1,100,000 - - -
EMPLOYEE BENEFITS 3,187,250 1,488,200 659,000 129,850 534,670 235,850 139,680 - - -
DEBT SERVICE 1,090,507 - - - - 987,421 - - - 103,086
INTERFUND TRANSFERS 571,796 533,546 7,500 7,500 7,500 8,250 7,500 - - -
TOTAL EXPENDITURES: 31,266,431$ 7,031,054$ 2,532,956$ 764,368$ 3,890,650$ 6,128,707$ 5,235,865$ 49,500$ 5,528,745$ 104,586$
2025 EXPENDITURES:32,159,674$ 7,917,972$ 2,415,500$ 709,921$ 4,151,271$ 6,527,221$ 5,092,191$ 58,600$ 5,182,493$ 104,505$
% CHANGE FROM 2025:-2.78%-11.20% 4.86% 7.67% -6.28% -6.11% 2.82% -15.53% 6.68% 0.08%
EMPLOYEE BENEFITS:
N Y S RETIREMENT 845,500$ 415,000$ 183,000$ 36,500$ 124,000$ 52,500$ 34,500$ - - -
SOCIAL SECURITY 454,600 213,000 102,100 20,500 70,000 34,000 15,000 - - -
WORKERS COMPENSATION 106,500 27,000 20,000 3,500 43,000 9,500 3,500 - - -
LIFE INSURANCE 11,200 5,000 2,500 500 1,900 800 500 - - -
UNEMPLOYMENT INSURANCE 48,950 15,000 - 4,500 19,000 6,800 3,650 - - -
DISABILITY INSURANCE 8,830 3,900 1,900 350 1,500 700 480 - - -
GROUP HEALTH INSURANCE 1,709,500 808,000 349,000 64,000 275,000 131,500 82,000 - - -
FLEXIBLE SPENDING PLAN 2,170 1,300 500 - 270 50 50 - - -
TOTAL EMPLOYEE BENEFITS: 3,187,250$ 1,488,200$ 659,000$ 129,850$ 534,670$ 235,850$ 139,680$ - - -
2025 EMPLOYEE BENEFITS:2,753,120$ 1,222,800$ 586,200$ 115,500$ 478,220$ 221,500$ 128,900$ - - -
% CHANGE FROM 2025:15.77%21.70% 12.42% 12.42% 11.80% 6.48% 8.36%- - -
DESCRIPTION
11
TOWN OF ITHACA
SUMMARY OF 2026 REVENUES
2026 GENERAL GENERAL HIGHWAY HIGHWAY W ATER SEWER RISK FIRE DEBT
TOTAL TOWNWIDE PART-TOWN TOWNWIDE PART-TOWN FUND FUND RETENTION PROTECTION SERVICE
REVENUES:
REAL PROPERTY TAXES 9,311,144$ 4,300,000$ -$ 630,000$ -$ 15,421$ 15,723$ -$ 4,350,000$ -$
WATER / SEWER BENEFIT UNITS 2,447,809 - - - - 1,539,254 908,555 - - -
REAL PROPERTY TAX ITEMS 71,041 67,591 - 3,450 - - - - - -
SALES TAX 4,550,000 - 1,800,000 - 2,500,000 - - - 250,000 -
FRANCHISE TAX 55,000 - 55,000 - - - - - - -
DEPARTMENTAL INCOME 8,872,683 36,450 289,300 - - 4,390,572 4,156,361 - - -
INTERGOVERNMENTAL CHRGS 143,957 124,240 - 19,717 - - - - - -
USE OF MONEY & PROPERTY 1,251,926 476,500 100,000 40,000 140,000 130,000 120,426 4,500 240,000 500
LICENSES AND PERMITS 9,000 9,000 - - - - - - - -
FINES AND FORFEITURES 120,000 120,000 - - - - - - - -
SALE OF PROPERTY 358,000 97,000 - - 174,000 52,200 34,800 - - -
MISC. LOCAL SOURCES 433,000 125,000 - - 8,000 - - - 300,000 -
INTERFUND REVENUES 487,214 487,214
STATE AID 729,375 476,275 - - 216,100 - - - 37,000 -
FEDERAL AID - - - - - - - - - -
INTERFUND TRANSFERS 149,086 - - - - - - 45,000 - 104,086
PROCEEDS OF OBLIGATIONS - - - - - - - - - -
TOTAL REVENUES:28,989,235$ 6,319,270$ 2,244,300$ 693,167$ 3,038,100$ 6,127,447$ 5,235,865$ 49,500$ 5,177,000$ 104,586$
USE OF FUND BALANCE 1,974,097 608,684 288,656 71,201 652,550 1,260 0 - 351,745 -
USE OF RESERVES 303,100 103,100 200,000
REVENUE & OTHER SOURCES:31,266,431$ 7,031,054$ 2,532,956$ 764,368$ 3,890,650$ 6,128,707$ 5,235,865$ 49,500$ 5,528,745$ 104,586$
2025 TOTAL REVENUES:32,077,445$ 7,917,972$ 2,415,500$ 709,921$ 4,151,271$ 6,527,221$ 5,009,963$ 58,600$ 5,182,493$ 104,505$
% CHANGE FROM 2025:-9.63%-20.19% -7.09% -2.36% -26.82% -6.12% 4.51% -15.53% -0.11% 0.08%
BUDGET TO ACTUAL TAX
RECEIPTS COMPARISON
SALES TAX RECEIPTS:
SALES TAX - BUDGETED 3,050,000$ 3,250,000$ 3,250,000$ 3,250,000$ 3,750,000$ 3,250,000$ 4,500,000$ 4,550,000$
SALES TAX - ACTUAL / E ST.3,597,162 3,280,847 3,982,805 4,483,398 4,602,747 4,483,398 4,616,029 4,550,000
ACTUAL OVER (UNDER) BUDGET 547,162$ 30,847$ 732,805$ 1,233,398$ 852,747$ 1,233,398$ 116,029$ -$
MORTGAGE TAX RECEIPTS:
MORTGAGE TAX - BUDGETED 250,000$ 250,000$ 250,000$ 280,000$ 280,000$ 280,000$ 215,000$ 175,000$
MORTGAGE TAX - ACTUAL / E ST. 400,947 297,101 382,578 404,331 186,220 236,794 190,000 175,000
ACTUAL OVER (UNDER) BUDGET 150,947$ 150,947$ 47,101$ 102,578$ 124,331$ (93,780)$ 21,794$ -$
2023 2024
DESCRIPTION
2019 2025202220212020 2026
12
Date:8/27/2025
Account Cash Capital Grant Bond Total
A 1. A1620.517 6 $1,200,000
A 2. A1620.516 6 $250,000 $0 $450,000 $2,050,000 $2,500,000
A 3. A9901.928 6 $250,000 $0 $0 $250,000
A 4. 6 $1,500,000
A 5. 6 $200,000
A 6. 6 $350,000
A 7. 6 $200,000
A 8. 6 $1,750,000
$250,000 $450,000 $2,050,000 $2,750,000 $1,500,000 $550,000 $200,000 $1,750,000
Account Cash Capital Grant Bond Total
DB 1. H5 5120.500 $2,177,680
DB 2. DB5112.546 $200,000
DB 3. DB5112.546 7 $350,000 $1,400,000 $1,750,000
DB 4. DB5112.500 7 $860,000 $0 $0 $860,000 $800,000 $800,000 $800,000 $800,000
DA 5. DA5120.501 7 $50,000 $50,000 $100,000
DB 6. 7 TBD
$1,260,000 $1,450,000 $0 $2,710,000 $800,000 $800,000 $800,000 $800,000
Account Cash Capital Grant Bond Total
A 1. 8 In House
A 2.A5168.502 8 $50,000 $0 $0 $50,000
A 3. A5168.503 8 $100,000 $75,000 $0 $175,000
A 4. 8 $3,850,000
A 5. 8 $1,500,000
A 6. 8 TBD
$150,000 $75,000 $0 $225,000 $3,850,000 $1,500,000 $0 $0
Account Cash Capital Grant Bond Total
A 1. A7110.526 8 $30,000 $0 $0 $30,000 $30,000 $30,000 $30,000 $30,000
A 2. Various In Kind 8
A 3. 8 $834,400
A 4. 8 $50,000
$0 $0 $0 $0 $914,400 $0 $0 $0
Account Cash Capital Grant Bond Total
F 1. $1,428,645
F 2. F8340.571 9 $500,000 $0 $0 $500,000
F 3. 9 $175,000
FH Bridge(s) Assessment
FH Bridge(s) Maintenance
2026
Total:
Total:
Total:
Total:
Fund Roads, Bridges, and Storm Conveyance 2025
Fund Potable Water
Lower Stone Quarry Feasibility Study
Lower Stone Quarry Design/Acquisition/Construction
Road Asphalt Replacement and Rehabilitation
2026 2027 2028
Revision Date:6/13/2025
TH HVAC Upgrades or Alternative Implementation
Fund
Asset Type
PWF Security Fence (Design/Grant 2027, Install 2028)
PWF Electric Upgrade
TH HVAC Evaluation and Alternative Feasibility Study
TH Masonry Repair Evaluation, Design, Repair
2025 encumbrance for work to be done in 2026
2030
Stone Quarry Rd; Commonland; Winners Circ
Wildflower Replacement
Backup Generator Chris Circ
Page
Number 2025 2026 2027 2028 2029
Page
Number 2025 2026
Hope to encumber 2025 funds for 2026
2027 2028 2029
Capital Improvement Program (CIP)
2026-2030
2030
Babcock Ridge Trail at Culver Rd Preserve
Iacovelli Playground and Parking Area
2030
Townline Bridge (Bridge NY for TC)
Page
Number
Rt 96 Grant Submission
Forest Home Improvements Study/Design
Rt 96 Sidewalk
Winthrop Dr Sidewalk
2029 20302025
Town Hall Mezzanine Clerk Project
Town Hall Weatherization
PWF Light Upgrades to LED
Town Facilities Page
Number
Fund Sidewalks and Walkways Page
Number
Fund
Maple Ave Walkway Improvements
Trail Overlay
Renwick Brook @ Texas Ln Ped Crossing Replacement
Coddington Rd Parking Construction
2025 2026 2027 2028 2029 2030
Parks-Trails-Open Space
2027 2028 2029
13
Date:8/27/2025Revision Date:6/13/2025
Capital Improvement Program (CIP)
2026-2030
F 4. 9 $1,350,000
F 5. 9 $550,000
F 6. 9 $600,000
F 7. 9 $350,000
$500,000 $0 $0 $500,000 $1,525,000 $550,000 $600,000 $350,000
Account Cash Capital Grant Bond Total
G 1. G8120.563 Budget 2024
G 2. G8120.564 10 $300,000 $0 $0 $300,000 $300,000 $300,000 $300,000 $300,000
G 3. G8120.567 10 $60,000 $60,000
G 4. 10 $1,200,000
$360,000 $0 $0 $360,000 $1,500,000 $300,000 $300,000 $300,000
Account
Cash Capital Grant Bond Total
G 1.10 TBD TBD TBD TBD TBD
G 2.10 TBD
3.
4.
$0 $0 $0 $0 $0 $0 $0 $0
2026 2027 2028 2029 2030
A $2,975,000 $6,234,400 $2,050,000 $200,000 $1,750,000
B $0 $0 $0 $0 $0
DA $100,000 $0 $0 $0 $0
DB $2,610,000 $800,000 $800,000 $800,000 $800,000
F $500,000 $1,525,000 $550,000 $600,000 $350,000
G $360,000 $1,500,000 $300,000 $300,000 $300,000
TOTAL $6,547,026 $10,061,427 $3,702,028 $1,902,029 $3,202,030
Total:
Fund Totals Inclusive of Grant Funding
Six Mile Creek Pipe Bridge
Total:
Total:
Fund Town Sanitary Sewer
Sewer Lining/MH Rehab
Linderman Creek Rt 79 Crossing Repair
Mitchell St Sewer Upgrades
Page
Number 2025
Tburg Tank Main Replacement/Rehab and Hospital
Redundancy
IAWWTF CIP
Inlet Valley Improvements
Fund Sanitary Sewer Jointly Owned 2025
Pine Tree Tank Rehab and Pinetree WM Upgrade;
Hungerford PS Upgrade
Valleyview Booster PS
2027 2028 2029 2030
2026 2027
Page
Number
Troy and Coddington Motor Drivers Replacement
2028 2029 2030
2026
14
TOWN OF ITHACA
Capital Improvements Plan
2026-2030
06/13/2025
Revision 2, 8/27/2025
PREPARED BY:
TOWN OF ITHACA
ENGINEERING
15
CAPITAL IMPROVEMENT PLAN (CIP)
2026 - 2030
Background
The Capital Improvement Plan (CIP) is a planning and budgeting tool that provides information about the
Town’s infrastructure needs over a five-year time frame. The plan is reviewed annually for need, cost, and
priority. The plan is then incorporated into the annual Town budget. The Engineering Department, in
conjunction with the Finance Officer, is responsible for administering and shepherding the CIP through the
review and approval process.
The Town’s CIP includes projects involving physical assets, constructed or purchased, that have a useful
life of ten years or longer and a cost of $50,000 or more. Equipment and vehicles are reviewed and approved
separately under the Fleet Management Program.
The accuracy of the proposed project cost estimates in the CIP vary. Estimates for projects scheduled to
begin in the upcoming year tend to be more precise, while those planned for later years are generally less
accurate. This is often because long-term projects have not yet undergone detailed technical review or
analysis. In many cases, the complexity of these projects may require the involvement of professional
consultants, especially when the scope exceeds the technical expertise of Town staff. Additionally, some
projects depend on the completion of earlier phases, which adds further uncertainty to their cost estimates.
Process
The CIP process typically begins during the first 6 months of the year when Town departments make
requests or recommendations for future projects to the Engineering Department. Once a consensus has been
reached between staff, the project is then incorporated into the draft CIP.
The Engineering Department, in conjunction with the Public Works Department and Planning Department,
create project descriptions, cost estimates, and tentatively places the projects on the CIP. Public utility,
facilities, and maintenance related projects are reviewed at the Public Works Committee, while proposed
walkways, sidewalks, parks, and other recreational type facilities are generally reviewed by the Planning
Committee.
Based on the committee's recommendations, the CIP is further amended before it is sent to the Budget
Committee where members will review and discuss the impact on the Town budget. The Budget Committee
considers different funding scenarios for each project, including the use of fund balance, possible grant
opportunities, and long-term financing (bonding). This is done to understand the potential implications on
the tax levy and benefit rates. Once a funding mechanism has been determined, the CIP is then included in
the Tentative annual budget.
16
The Budget Committee may request projects to be reviewed and modified based on implications to the tax
levy and benefit rates. If this occurs, the CIP will be reviewed, and revised if possible, to alleviate the
implications identified by the Budget Committee. If time allows within the Town budget approval process,
the Public Works Committee and Planning Committee will be updated on the Budget Committee comments
and concerns and will be presented with a revised CIP if applicable. If time does not allow for these
committee meetings to occur prior to budget adoption, the updates and revisions will be addressed at a
Town Board meeting. If consensus between the Planning Committee, Public Works Committee, and Budget
Committee cannot be met, the matter will be discussed and ultimately decided by the Town Board.
Once the budget is presented to the Town Board, additional modifications may be requested. These
modifications may require further review by the committees mentioned above to determine the impact
before final adoption of the town budget - at which point the CIP is deemed complete for the year.
Funds become available for the projects on January 1st of the adopted budget year. The department
administering the project then includes the project into their anticipated yearly work plan. Some projects
may be phased or multi-year projects. Project timelines fluctuate based on competing department tasks,
contractor schedules, and other variables. Once expenditures from a project start to occur, monthly project
updates are provided to the Public Works Committee and the Town Board.
17
Project Descriptions
Town Facilities
Town Hall Weatherization Construction (2026)
The continuation of a multi-year endeavor. The intent of this project is to Weatherize the
Town Hall Facility, excluding the leased Post Office area. This project includes insulating
the exterior walls, replacing single pane glass with insulated glass within the historic
windows, replacing exterior doors, air sealing, replacement of lighting fixtures with LED
fixtures, installation of lighting controls, and other associated items.
PWF Light Upgrade to LED & Site Lighting (2026)
The replacement and upgrade of the remaining interior lights at the PWF and installation
of exterior lights near the parking areas.
PWF Security Fence (2027)
The installation of a security fence, motorized gate, and access control system for the gate
at the facility.
PWF Electric Upgrade (2028)
Upgrading and/or adding an additional electric service to the building. Work within the
building may include modifying existing breaker panels to redistribute circuits to different
panels so only some circuits have generator back up and others would not.
TH Masonry Repair Evaluation, Design, Repair (2028)
Review the deterioration of the exterior of the Town Hall Facility, design
repairs/remediation, and perform the repairs/remediation.
TH HVAC Evaluation and Alternative Feasibility Study (2029)
Review the condition of the existing HVAC and associated systems at Town Hall, review
the loading, and determine if/what alternative heating systems would be feasible.
TH HVAC Upgrades or Alternative Implementation (2030)
Construct the items identified within the prior year study HVAC study.
18
Roads, Bridges, and Storm Conveyance
Lower Stone Quarry Design/Acquisition/Construction (2026)
Construction design, property acquisition, and construction of the prior year study. A multi-
year project with the objective of improving drainage, sight lines, crash zones, and potential
multimodal integration on the lower portion of Stone Quarry Rd within the Town.
Road Asphalt Replacement and Rehabilitation (2026)
Removal, rehabilitation, and/or placement of asphalt materials on Town roads. This
includes, but is not limited to, new asphalt layers, mill and fill overlays, new construction,
recycling, and other technologies that have a useful life 10 years or greater.
The following roads will be improved:
Penny Lane
Winners Circle
Lois Lane
Stone Quarry Road – approximately from house #353 South to the
intersection of King Road West
Dove Dr
Pheasant Ln
King Rd West (House #331 to Danby Rd)
FH Bridge(s) Assessment (2026)
Hiring a bridge engineer to review the condition, identify deficiencies, and create
construction documents for the repair and maintenance for the Forest Home Bridge(s).
FH Bridge(s) Maintenance (2027)
Repair and maintenance of the Forest Home Bridge(s). A bridge engineer will be hired in
2026 to review the condition, identify deficiencies, and create construction documents
regarding portions the Town is responsible for.
19
Sidewalks and Walkways
Rt 96 Grant (2026)
Submission of grant application for design and construction of a sidewalk from near the
city/town line to Harris B Dates Dr.
Renwick Brook @ Texas Ln Ped Crossing Replacement (2026)
Replacement of the trail bridge over Renwick Brook with a precast structure.
Forest Home Improvements Study/Design (2026)
Retain active transportation planning and engineering services, community outreach
support services (including community and stakeholder engagement), and agency strategic
guidance for the Forest Home neighborhood.
Rt 96 Sidewalk (2027)
Design and construction of sidewalk from near the town/city line to Harris B Dates Dr.
Maple Ave Walkway Improvements (2028)
Replacement of existing walkway from the mid-block crossing to Pine Tree Rd. The
walkway will be widened, relocated, and lighting added.
Winthrop Dr Sidewalk (TBD)
Construction of a sidewalk along Winthrop Dr. from Brandywine Dr. to the mid-block
crossing to Dewitt Middle School.
Parks-Trails-Open Space
Trail Overlay (2026)
Renewal and/or replacement of existing trail surfaces.
Babcock Ridge Trail at Culver Road (2026)
Additional funds for construction of additional portions of the trail.
Iacovelli Playground and Parking Area (2027)
Design and construction of a replacement playground and playing courts. The proposed
playground is an inclusive playground, including the addition of ADA complaint parking
spaces and minor trail modifications.
Coddington Rd Parking Construction (2027)
Construction of a new parking lot on existing City of Ithaca owned land, located on
Coddington Road. The project provides a trail connection to the existing South Hill Rec
Way and requires an easement from the City of Ithaca. There is the potential to apply for
funding for portions of the project.
20
Town Potable Water Projects
Wildflower Replacement (2026)
The Wildflower neighborhood in the East Hill area of the Town has experienced a high
number of water main breaks. This project replaces approximately 1,100 linear feet of 8-
inch ductile iron water main, fire hydrants, fittings, and appurtenances.
Christopher Circle Emergency Backup Generator (2027)
Installation of an emergency backup generator at the Christopher Circle Pump Station.
This pump station provides water to the Sapsucker Woods Tank, which does not currently
meet the Town minimum storage requirements. The project would consist of a generator,
automatic transfer switch, and a new natural gas service.
Pine Tree Tank Rehabilitation and Watermain Upgrade; Hungerford Pump Station
Upgrade (2027)
Replacement and upsizing of approximately 1,100 linear feet of water main along Pine
Tree Road, with either rehabilitation, replacement, or demolition of the existing Pine Tree
Tank. An additional 600 linear feet of new water main along Park Lane and a Pressure
Reducing Valve Vault to supplement the Pine Tree/Ellis Hollow tank zone during high
flow scenarios may be required.
Valleyview Booster Pump Station (2028)
Installation of a water booster pump station for the Valley View neighborhood on West
Hill to help supplement water pressure. The pressure at the top of the system on Valley
View Road is below the required minimum of 35 psi. This would also allow additional
fluctuation of the West Hill Tank and possibly increase the available dwelling unit
capacity within the tank.
Trumansburg Tank Main Replacement/Rehabilitation and Hospital Redundancy
(2029)
Replacement/rehabilitation of the water main from the Trumansburg Rd Tank down to the
water main tee at Trumansburg Rd, which was installed circa 1930s. The project would
also include reconfiguring portions of the system to allow bi-direction flow routes to
Cayuga Medical Center.
Troy and Coddington Road Pump Station Motor Driver Replacement (2030)
Replacement of the motor drivers and control panels for the Coddington and Troy Road
Water Pump Stations. These motor drivers were installed in the late 1970’s with the
original pump stations. Parts availability is becoming difficult which jeopardizes
operation and reliability.
21
Town Sanitary Sewer Projects
Sewer Lining/MH Rehab (Annually)
Part of ongoing efforts to combat inflow and infiltration within the Town of Ithaca sanitary
sewer system. The work being performed depends on the specific project but generally
includes lining and/or grout injection of sewer mains as well as manhole sealing and
relining.
Linderman Creek Rt 79 Crossing Repair (2026)
Addresses an ongoing maintenance issue. There is a substantial sag in the pipe that is
causing excessive grease buildup in the sewer main and blockages in certain cases. This
project will remove the existing sewer main in this location and install a new main using
the proper pipe supports to prevent sagging in the future.
Mitchell St Sewer Upgrades (2027)
There are portions of the Mitchell St sanitary sewer shed that are currently at or over their
design capacity. The intent of this project is to increase various pipe diameters within the
Mitchell St sewer system to accommodate existing and future sanitary sewer flows.
Sanitary Sewer Jointly Owned
IAWWTF CIP (2026)
This project is an IAWWTF project administered by the City of Ithaca. The project is to
create a Capital Improvement Plan (CIP) and to seek funding assistance to perform further
design and implementation of the CIP.
Six Mile Creek Pipe Bridge (2026)
This project is replacement of the existing pipe bridge and piping that spans Six Mile Creek
from Cecil Malone Dr to S Fulton St.
22
TOWN OF ITHACA
VEHICLE AND EQUIPMENT REPLACEMENT SUMMARY
20%5%50%15%10%
YEAR ORIGINAL 2026 EST ACTUAL TOWN PARKS STORMWATER HIGHWAY WATER SEWER
#PURCH COST ESTIMATE TRADE COST A7110 A8540 DB5130 F8340 G8120
2015 Ford F350 4x2 Crew Cab 67 270 2017 31,849$ 85,000$ 25,000$ 17,000.00 4,250.00 42,500.00 12,750.00 8,500.00
2014 Ford F-150 XLT Supercab 4x4 (Engineering)25 270 2014 29,449$ 75,000$ 14,000$ 15,000.00 3,750.00 37,500.00 11,250.00 7,500.00
2014 International Tractor Truck 5 270 2013 121,457$ 210,000$ 28,000$ 42,000.00 10,500.00 105,000.00 31,500.00 21,000.00
2018 Caterpillar Mini-Excavator 308E2 CR 34 279 2019 119,712$ 142,000$ 60,000$ 28,400.00 7,100.00 71,000.00 21,300.00 14,200.00
2020 Kubota Tractor w/attachments 36 279 2020 40,909$ 65,000$ 30,000$ 13,000.00 3,250.00 32,500.00 9,750.00 6,500.00
2012 ODB Leaf Vacuum 45 279 2012 21,970$ 180,000$ 13,000$ 36,000.00 9,000.00 90,000.00 27,000.00 18,000.00
2014 Globe Trailer-Low Body (for #5) T10 279 2013 58,820$ 93,000$ 25,000$ 18,600.00 4,650.00 46,500.00 13,950.00 9,300.00
Trout River Flo Boy Trailer (for #5) T4 279 98,633$ -$ 60,000$
2017 Gradall XL3100 49 279 318,582$ -$ 75,000$
Total - 2026 Replacements 841,381$ 850,000$ 330,000$ -$ 170,000$ 42,500$ 425,000$ 127,500$ 85,000$
Estimated Auction Proceeds/Trade-In 330,000$ 66,000$ 16,500$ 165,000$ 49,500$ 33,000$
Net Cost 520,000$ 104,000$ 26,000$ 260,000$ 78,000$ 52,000$
Expense by Fund/Account Code
A7110.270 - Parks Vehicles
A7110.279 - Parks Equip
A8540.270 - Stormwater Vehicles
A8540.279 - Stormwater Equip
Total A Fund
DB5130.270 - Highway Vehicles
DB5130.279 - Highway Equip
Total DA Fund
F8340.270 - Water Vehicles
F8340.279 - Water Equip
Total F Fund
G8120.270 - Sewer Vehicles
G8120.279 - Sewer Equip
Total G Fund
212,500$
Budgeted
VEHICLE/EQUIPMENT TO REPLACE ACCOUNT
CODE
37,000$
48,000$
85,000$
2026 PROPOSED CAPITAL EQUIPMENT BUDGET
185,000$
240,000$
425,000$
55,500$
72,000$
127,500$
25%
74,000$
96,000$
18,500$
24,000$
23
BUDGET BUDGET BUDGET BUDGET BUDGET
2022 2023 2024 2025 2026
PUBLIC TRANSPORTATION SUPPORT
A5630.469 BUS OPERATIONS / TCAT 0 0 0 0 25,000
PUBLIC TRANSPORTATION SUPPORT 0 0 0 0 25,000
TOWN / CITY PARKS SUPPORT
A7110.460 CITY OF ITHACA PARKS CONTRIBUTION 58,000 100,000 100,000 100,000 110,000
58,000 100,000 100,000 100,000 110,000
JOINT YOUTH COMMISSION PROGRAMS:
A7320.461 CODDINGTON RD CC / CIT PROGRAM 21,100 22,547 22,547 22,547 23,223
A7320.462 YOUTH ENTREPRENEURSHIP PRGM 15,000 16,849 17,186 17,186 17,702
A7320.463 RECREATION PARTNERSHIP 78,000 85,272 94,594 102,208 105,274
A7320.464 YOUTH EMPLOYMENT PROGRAM 78,800 76,456 77,985 79,870 82,266
A7320.465 YOUTH DEVELOPMENT PROGRAM 52,120 51,529 61,665 63,505 65,410
A7320.466 YOUTH EXPLORATION PROGRAM 56,600 55,715 47,127 47,127 48,541
SUB-TOTAL - JOINT YOUTH COMMISSION PROGRAMS 301,620 308,368 321,104 332,443 342,416
PUBLIC LIBRARY SUPPORT
A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY 15,000 15,000 15,000 15,000 15,000
15,000 15,000 15,000 15,000 15,000
COMMUNITY PROGRAMS
A8989.467 BIKE SHARE 0 10,000 10,000 10,000 10,000
A8989.468 LIFE-LONG 9,000 9,000 10,000 10,000 12,500
A8989.468 HUMAN SERVICES COALITION 5,000 5,000 5,000 5,000 5,000
A8989.469 BUS OPERATIONS / GADABOUT 12,000 12,000 12,000 12,000 12,000
26,000 36,000 37,000 37,000 39,500
WATER QUALITY MONITORING PROGRAM
F8310.480 WATER QUALITY MONITORING PRGM 21,960 21,960 22,396 22,844 24,241
21,960 21,960 22,396 22,844 24,241
422,580 481,328 495,500 507,287 556,157
TRANSFER TO PARKS, RECREATION & OPEN SPACE PLAN:
PARKS, RECREATION & OPEN SPACE PLAN ACCOUNT 100,000 100,000 100,000 100,000 100,000
TOWN OF ITHACA
SUMMARY OF APPROPRIATIONS FOR COMMUNITY SERVICES & PROGRAM SUPPORT
ACCOUNT PROGRAM DESCRIPTION
24
General, Town-Wide
(A)
Fund Description & Purpose:
This Fund captures Town costs not required to be allocated to another specific fund. Costs such as Court,
Town Clerk, Supervisor, Accounting, Parks, Highway Superintendent, etc. It also includes funds for capital
projects associated with Town facilities and pedestrian corridors (trails/sidewalks).
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $3.7 million or about 47% of Total
o Salary & Wages- $1.6 million or about 20% of Total
o Contractual Exp- $0.82 million or about 11% of Total
o Capital Projects $1.2 million or about 15% of Total
- Public Safety- $0.09 million or about 1% of Total
- Transportation- $1.29 million or about 16% of Total
- Culture & Recreation- $1.28 million or about 15% of Total
- Home & Community- $0.14 million or about 2% of Total
- Employee Benefits- $1.22 million or about 15% of Total
2026 Funding Sources:
The largest sources of 2026 Revenues for the A-Fund are Property Taxes ($4.3 million) and Local Department
earnings such as fees, interest income, and sale of equipment. The A-Fund will also utilize Fund Balance in
2026, in the amount of $583,684.
Budgetary Changes from 2025:
Costs & Revenues:
- In 2025, sales tax was used as a one-time revenue source to offset A-Fund expenditures. This revenue
historically is used to support the B Fund (Town Outside Village General Fund) which does not have a
property tax. However, last year a decision was made to spend down some of the Fund Balance in the
B-Fund. For 2026, sales tax is being redirected back to the B-Fund and will not be used to support the
A-Fund.
- Capital project funds are lower this year due to some 2025 projects being rolled forward into 2026,
lowering the capital outlay in the A-Fund in 2026.
25
TOWN OF ITHACA
GENERAL TOWNWIDE FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
TOWN BOARD
PERSONAL SERVICES
A1010.100 REGULAR 98,477 106,492 106,550 69,307 110,800
TOTAL PERSONAL SERVICES 98,477 106,492 106,550 69,307 110,800
CONTRACTUAL EXPENSE
A1010.400 CONTRACTUAL 0 0 100 0
A1010.410 CONFERENCES & MILEAGE 4,977 3,914 7,600 3,497 6,500
TOTAL CONTRACTUAL EXPENSE 4,977 3,914 7,700 3,497 6,500
TOTAL - TOWN BOARD 103,453 110,406 114,250 72,804 117,300
JUSTICES
PERSONAL SERVICES
A1110.100 REGULAR 184,210 200,113 200,200 128,716 219,400
TOTAL PERSONAL SERVICES 184,210 200,113 200,200 128,716 219,400
CONTRACTUAL EXPENSE
A1110.400 CONTRACTUAL 953 600 0 3,407 1,000
A1110.401 AUDITING SERVICES 1,850 1,850 1,850 1,850 2,000
A1110.408 POSTAGE 1,642 1,962 2,000 1,316 2,300
A1110.410 CONFERENCES & MILEAGE 2,652 2,059 2,250 2,137 2,500
A1110.412 LAW LIBRARY & PUBLICATIONS 788 421 1,000 966 1,000
A1110.420 DUES & PUBLICATIONS 635 1,263 800 788 1,500
A1110.449 FURNITURE & FURNISHINGS 0 0 0 0 0
A1110.482 NYS FEES, FINES & COLLECTIONS 61,764 82,275 65,000 50,116 75,000
A1110.489 COURT SECURITY OFFICER 8,600 4,800 6,000 6,000
TOTAL CONTRACTUAL EXPENSE 78,885 95,230 78,900 60,579 91,300
TOTAL - JUSTICES 263,095 295,344 279,100 189,295 310,700
SUPERVISOR
PERSONAL SERVICES
A1220.100 TOWN SUPERVISOR 35,878 38,798 38,900 25,251 40,360
A1220.101 DEPUTY TOWN SUPERVISOR 10,763 11,639 11,650 7,575 12,110
A1220.103 ADMIN FUNCTION TOWN SUPERVISOR 43,053 46,558 46,570 30,301 48,430
TOTAL PERSONAL SERVICES 89,694 96,995 97,120 63,127 100,900
CONTRACTUAL EXPENSE
A1220.400 CONTRACTUAL 0 257 0 0 0
A1220.410 CONFERENCES & MILEAGE 1,042 1,556 1,521 1,521 1,700
A1220.415 TELEPHONE 480 480 0 0 0
A1220.416 CELL PHONE REIMBURSEMENT 600 600 1,100 691 720
A1220.420 DUES & PUBLICATIONS 180 0 0 0 200
TOTAL CONTRACTUAL EXPENSE 2,302 2,893 2,621 2,212 2,620
TOTAL - SUPERVISOR 91,996 99,888 99,741 65,338 103,520
ACCOUNTING
PERSONAL SERVICES
A1316.100 REGULAR 65,985 71,355 78,000 48,195 88,900
TOTAL PERSONAL SERVICES 65,985 71,355 78,000 48,195 88,900
CONTRACTUAL EXPENSE
A1316.400 CONTRACTUAL 540 133 0 0 0
A1316.408 POSTAGE 715 866 800 230 1,000
A1316.410 CONFERENCES & MILEAGE 1,535 2,182 1,250 1,167 1,200
A1316.411 BANKING FEES 114 119 150 99 150
A1316.416 CELL PHONE REIMBURSEMENT 600 600 600 360 720
A1316.420 ACCOUNTING/BOOKKEEPING CONTRACTUAL 0 190 0 0 0
A1316.484 ON-LINE COLLECTION SRVCS 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 3,504 4,091 2,800 1,857 3,070
TOTAL - ACCOUNTING 69,489 75,446 80,800 50,052 91,970
26
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
A1320.401 AUDITING SERVICES 8,551 9,237 16,000 15,682 10,000
TOTAL CONTRACTUAL EXPENSE 8,551 9,237 16,000 15,682 10,000
TOTAL - INDEPENDENT AUDITING 8,551 9,237 16,000 15,682 10,000
TAX COLLECTION
PERSONAL SERVICES
A1330.100 REGULAR 7,755 7,139 8,400 5,250 8,700
TOTAL PERSONAL SERVICES 7,755 7,139 8,400 5,250 8,700
CONTRACTUAL EXPENSE
A1330.400 CONTRACTUAL 424 668 0
A1330.408 POSTAGE 3,883 4,457 5,000 4,620 5,300
A1330.410 CONFERENCES & MILEAGE 207 1,377 1,575 1,482 3,000
A1330.420 DUES & PUBLICATIONS 25 25 50 25 50
A1330.485 PRINTING TAX BILLS 0 2,595 2,713 2,713 3,000
TOTAL CONTRACTUAL EXPENSE 4,539 9,122 9,338 8,839 11,350
TOTAL - TAX COLLECTION 12,294 16,262 17,738 14,090 20,050
BUDGET
PERSONAL SERVICES
A1340.100 REGULAR 95,514 102,112 100,800 65,770 106,600
A1340.101 DEP. FINANCE OFFICER 0 0 0 0 0
TOTAL PERSONAL SERVICES 95,514 102,112 100,800 65,770 106,600
CONTRACTUAL EXPENSE
A1340.400 CONTRACTUAL 1,205 1,333 0 0 0
A1340.410 CONFERENCES & MILEAGE 388 173 1,500 408 2,500
A1340.416 CELL PHONE REIMBURSEMENT 600 500 600 360 720
A1340.420 DUES & PUBLICATIONS 190 225 500 493 500
TOTAL CONTRACTUAL EXPENSE 2,383 2,231 2,600 1,261 3,720
TOTAL - BUDGET 97,897 104,343 103,400 67,030 110,320
TOWN CLERK
PERSONAL SERVICES
A1410.100 REGULAR 149,579 198,183 206,500 132,063 219,400
A1410.102 PERSONAL SERVICES 0 0 0 0 0
TOTAL PERSONAL SERVICES 149,579 198,183 206,500 132,063 219,400
CONTRACTUAL EXPENSE
A1410.400 CONTRACTUAL 100 846 800 582 1,000
A1410.408 POSTAGE 896 1,037 2,934 428 800
A1410.410 CONFERENCES & MILEAGE 338 690 600 360 3,000
A1410.411 RECORDING & FILING FEES 0 0 0
A1410.412 LAW LIBRARY & PUBLICATIONS 0 0 0
A1410.416 CELL PHONE REIMBURSEMENT 600 600 1,440
A1410.420 DUES & PUBLICATIONS 85 135 166 167 200
A1410.423 LEGAL ADS 3,069 2,579 4,000 1,565 4,000
TOTAL CONTRACTUAL EXPENSE 5,088 5,887 8,500 3,102 10,440
TOTAL - TOWN CLERK 154,666 204,070 215,000 135,165 229,840
LEGAL SERVICES
CONTRACTUAL EXPENSE
A1420.402 LEGAL SERVICES 90,211 58,754 100,000 8,480 90,000
TOTAL CONTRACTUAL EXPENSE 90,211 58,754 100,000 8,480 90,000
TOTAL - LEGAL SERVICES 90,211 58,754 100,000 8,480 90,000
27
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
HUMAN RESOURCES
PERSONAL SERVICES
A1430.100 REGULAR 100,337 112,156 109,000 67,551 191,900
TOTAL PERSONAL SERVICES 100,337 112,156 109,000 67,551 191,900
CONTRACTUAL EXPENSE
A1430.400 CONTRACTUAL 4,735 3,032 2,500 449 5,500
A1430.403 LABOR CONSULTANT 285 0 2,500 2,500
A1430.404 PAYROLL SUPPLIES 0 197 606 606 1,000
A1430.408 POSTAGE 400 474 500 355 500
A1430.410 CONFERENCES & MILEAGE 249 177 5,000 717 2,500
A1430.415 TELEPHONE 544 544 552 367 0
A1430.416 CELL REIMBURSEMENT 720
A1430.420 DUES & PUBLICATIONS 374 914 850 313 900
A1430.421 EMPLOYEE EDUCATION & TRAINING 3,906 2,767 6,000 499 6,000
A1430.422 EMPLOYEE MEDIATION SERVICES 0 0 0
A1430.423 EMPLOYMENT ADS 3,816 9,100 6,000 4,160 6,000
A1430.424 EMPLOYEE ASSISTANCE PROGRAM 644 1,079 1,200 1,055 1,200
A1430.425 APPRENTICESHIP PROGRAM 0 0 0
A1430.428 COLLEGE COURSE REIMB PROG 0 0 1,661 0 2,500
A1430.429 MANAGEMENT PROGRAMS 150 2,253 3,000 150 3,000
A1430.492 SOFTWARE 20,000 0 0
TOTAL CONTRACTUAL EXPENSE 15,103 20,538 50,369 8,671 32,320
TOTAL - HUMAN RESOURCES 115,440 132,694 159,369 76,223 224,220
ENGINEER
PERSONAL SERVICES
A1440.100 REGULAR 375,133 407,819 454,500 277,645 501,000
A1440.102 OVERTIME 914 7,240 4,000 5,000
A1440.110 STUDENT INTERNS 0 16,440 22,500 25,800
TOTAL PERSONAL SERVICES 376,048 431,499 481,000 277,645 531,800
EQUIPMENT/CAPITAL OUTLAY
A1440.200 EQUIPMENT 7 9,251 15,000 0 0
A1440.270 CARGO VAN 0 0 0 0 0
A1440.274 PICKUP TRUCK 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 7 9,251 15,000 0 0
CONTRACTUAL EXPENSE
A1440.400 CONTRACTUAL 14,505 7,693 0 0 74,300
A1440.403 CONSULTING SERVICES 35,000 33 0
A1440.408 POSTAGE 158 16 150 22 0
A1440.410 CONFERENCES & MILEAGE 2,446 5,229 3,500 2,417 14,500
A1440.415 TELEPHONE 3,637 3,901 4,000 2,627 0
A1440.416 CELL PHONE REIMBURSEMENT 450 250 0 0 1,440
A1440.420 DUES & PUBLICATIONS 2,295 1,522 3,000 594 2,500
A1440.421 EMPLOYEE EDUCATION 0 0 8,500 816 0
A1440.440 PERSONAL PROTECTIVE EQUIPMENT 1,104 1,372 3,000 1,360 0
A1440.450 PETROLEUM PRODUCTS 1,524 873 3,500 420 2,000
A1440.451 VEHICLE MAINTENANCE 1,963 1,246 3,000 1,341 2,000
A1440.459 TOOLS & EQUIPMENT 1,566 234 2,000 507 0
A1440.492 SOFTWARE 4,000 0 0
TOTAL CONTRACTUAL EXPENSE 29,647 22,336 69,650 10,139 96,740
TOTAL - ENGINEER 405,701 463,085 565,650 287,784 628,540
RECORDS MANAGEMENT
PERSONAL SERVICES
A1460.100 REGULAR 0 0 0 0 0
TOTAL PERSONAL SERVICES 0 0 0 0 0
CONTRACTUAL EXPENSE
A1460.400 CONTRACTUAL 0 1,495 0 0 5,000
A1460.403 DATABASE CONSULTANT 0 0 0 0 0
A1460.410 CONFERENCES & MILEAGE 0 0 0 0 0
A1460.413 CODIFICATION SERVICES 11,343 3,901 15,000 8,056 15,000
A1460.414 ARCHIVE SUPPLIES/MATERIALS 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 11,343 5,396 15,000 8,056 20,000
TOTAL - RECORDS MANAGEMENT 11,343 5,396 15,000 8,056 20,000
28
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
BUILDINGS & GROUNDS
PERSONAL SERVICES
A1620.100 REGULAR 29,087 26,230 22,000 11,085 23,900
A1620.101 REGULAR - HIGHWAY LABOR 1,437 1,051 2,988 988 3,300
A1620.102 OVERTIME - TOWN HALL 3,538 2,806 5,000 609 5,000
TOTAL PERSONAL SERVICES 34,062 30,087 29,988 12,681 32,200
EQUIPMENT/CAPITAL OUTLAY
A1620.200 EQUIPMENT 0 0 0 0 0
A1620.241 FURNITURE & FURNISHINGS 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
A1620.400 CONTRACTUAL/CONSULTING 408 17,538 0
A1620.403 FACILITIES DESIGN CONSULTANT 0 0 0
A1620.440 PERSONAL PROTECTIVE EQUIPMENT 1,412 1,084 2,000 1,390 2,000
A1620.441 BLDG & GROUNDS MAINTENANCE 19,346 19,389 25,000 6,945 50,000
A1620.442 JANITORIAL SERVICES 32,449 31,682 16,901 8,002 0
A1620.443 TRASH COLLECTION 1,251 2,703 3,500 1,790 0
A1620.444 SECURITY & FIRE ALARM 4,050 4,113 13,003 13,443 4,700
A1620.445 BUS PASS PRGM / PARKING PERMITS 6,740 7,500 7,600 7,600
A1620.446 BOTTLED WATER & COFFEE SERVICE 945 1,048 1,000 608 1,200
A1620.447 BUILDING UTILITIES 42,591 49,001 60,000 31,326 60,000
A1620.448 ELEVATOR MAINTENANCE CONTRACT 4,925 4,950 5,099 5,099 0
A1620.449 FURNITURE & FURNISHINGS 4,157 2,761 0 0 0
TOTAL CONTRACTUAL EXPENSE 118,276 141,770 134,103 68,602 125,500
CAPITAL PROJECTS - change to "special projects"
A1620.516 TH Weatherization Upgrades 0 93,543 0
A1620.517 TH Mezzanine & Court Clerk Reno 1,500 87,952 1,206,849 -71,200 0
TOTAL CAPITAL PROJECTS 1,500 181,495 1,206,849 -71,200 0
TOTAL - BUILDINGS & GROUNDS 153,838 353,353 1,370,940 10,083 157,700
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
A1650.415 TELEPHONE SYSTEM 32,649 28,843 30,000 11,282 32,900
TOTAL CONTRACTUAL EXPENSE 32,649 28,843 30,000 11,282 32,900
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 32,649 28,843 30,000 11,282 32,900
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
A1660.404 GENERAL OFFICE SUPPLIES 3,435 3,389 3,500 1,664 3,500
TOTAL CONTRACTUAL EXPENSE 3,435 3,389 3,500 1,664 3,500
TOTAL - CENTRAL STOREROOM 3,435 3,389 3,500 1,664 3,500
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
A1670.400 CONTRACTUAL 420 105 0 0 8,460
A1670.405 COPIER PAPER 365 246 300 106 0
A1670.408 POSTAGE 150 0 700 0 0
A1670.437 XEROX PRINTERS/COPIERS 5,261 5,181 6,000 3,173 0
TOTAL CONTRACTUAL EXPENSE 6,196 5,532 7,000 3,278 8,460
TOTAL - CENTRAL PRINT & MAIL 6,196 5,532 7,000 3,278 8,460
29
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
INFORMATION TECHNOLOGY
PERSONAL SERVICES
A1680.100 REGULAR 142,125 167,380 183,100 118,959 195,000
A1680.110 STUDENT INTERNS 0 0 0 0 0
TOTAL PERSONAL SERVICES 142,125 167,380 183,100 118,959 195,000
EQUIPMENT/CAPITAL OUTLAY
A1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
A1680.400 CONTRACTUAL 81,240 141,911 125,000 143,047 97,900
A1680.415 TELEPHONE 5,928 4,745 18,750 5,108 0
A1680.421 EMPLOYEE EDUCATION & TRAINING 4,477 5,781 6,000 210 2,820
A1680.490 NETWORK SUPPORT 0 32 0
A1680.491 HARDWARE & EQUIPMENT 36,759 30,159 25,000 7,659 7,050
A1680.492 SOFTWARE 35,307 3,841 1,000 0
A1680.496 INTERNET SVC/DARK FIBER 126 124 125 111 0
A1680.497 TOOLS & SUPPLIES 660 2,415 3,338 1,094 0
TOTAL CONTRACTUAL EXPENSE 164,497 189,008 179,213 157,229 107,770
TOTAL - INFORMATION TECHNOLOGY 306,622 356,388 362,313 276,188 302,770
SPECIAL ITEMS
CONTRACTUAL EXPENSE
A1910.439 LIABILITY INSURANCE 47,774 48,635 56,111 56,162 60,000
A1920.420 DUES & PUBLICATIONS 788 2,461 2,480 2,480 2,500
A1920.488 TAX/ASSESSMENTS ON REAL PROPERTY 26,388 25,577 27,000 24,558 27,000
A1990.499 CONTINGENT ACCOUNT 0 0 74,647 50,000
TOTAL CONTRACTUAL EXPENSE 74,949 76,672 160,238 83,200 139,500
TOTAL - SPECIAL ITEMS 74,949 76,672 160,238 83,200 139,500
TOTAL - GENERAL GOVERNMENT SUPPORT 2,001,827 2,399,101 3,700,039 1,375,696 2,601,290
PUBLIC SAFETY
PUBLIC SAFETY ADMINISTRATION
CONTRACTUAL EXPENSE
A3010.400 CONTRACTUAL 0 0 0 0 16,668
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 16,668
TOTAL PUBLIC SAFETY ADMINISTRATION 0 0 0 0 16,668
SCHOOL CROSSING GUARDS
PERSONAL SERVICES
A3120.100 REGULAR 24,235 25,764 36,000 16,910 38,700
TOTAL PERSONAL SERVICES 24,235 25,764 36,000 16,910 38,700
CONTRACTUAL EXPENSE
A3120.400 CONTRACTUAL 0 0 200 0 200
TOTAL CONTRACTUAL EXPENSE 0 0 200 0 200
TOTAL - SCHOOL CROSSING GUARDS 24,235 25,764 36,200 16,910 38,900
TRAFFIC & TRANSPORTATION PLANNING
EQUIPMENT/CAPITAL OUTLAY
A3310.200 EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
A3310.454 WARREN ROAD SIGNAL 545 511 600 427 600
A3310.455 ROAD SIGNS 9,892 9,640 10,000 3,873 10,000
TOTAL CONTRACTUAL EXPENSE 10,437 10,150 10,600 4,300 10,600
TOTAL - TRAFFIC & TRANSPORTATION PLANNING 10,437 10,150 10,600 4,300 10,600
DOG CONTROL
CONTRACTUAL EXPENSE
A3510.487 DOG ENUMERATION 0 0 0 0 0
A3510.489 COUNTY SPCA DOG CONTROL 45,335 45,335 45,334 30,223 45,334
TOTAL CONTRACTUAL EXPENSE 45,335 45,335 45,334 30,223 45,334
TOTAL - DOG CONTROL 45,335 45,335 45,334 30,223 45,334
TOTAL - PUBLIC SAFETY 80,007 81,249 92,134 51,433 111,502
30
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
TRANSPORTATION
SUPERINTENDENT HIGHWAYS
PERSONAL SERVICES
A5010.100 REGULAR 273,068 245,736 252,900 158,869 278,000
A5010.102 OVERTIME 0 0 0 0 0
TOTAL PERSONAL SERVICES 273,068 245,736 252,900 158,869 278,000
EQUIPMENT/CAPITAL OUTLAY
A5010.200 EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
A5010.400 CONTRACTUAL/CONSULTING 129 506 0 0 500
A5010.403 CONSULTING SERVICES 0 0 500 330 0
A5010.410 CONFERENCES & MILEAGE 1,786 966 2,500 2,438 7,500
A5010.420 DUES & PUBLICATIONS 1,124 1,479 1,500 261 1,500
A5010.421 SAFETY & TRAINING 2,521 0 3,000 0 9,000
A5010.427 DRUG TESTING 1,584 1,755 1,600 454 1,800
A5010.449 FURNITURE & FURNISHINGS 4,021 278 2,000 115 9,000
A5010.459 TOOLS & EQUIPMENT 421 787 1,000 893 0
TOTAL CONTRACTUAL EXPENSE 11,587 5,771 12,100 4,490 29,300
TOTAL - SUPERINTENDENT HIGHWAYS 284,655 251,507 265,000 163,359 307,300
HIGHWAY GARAGE
PERSONAL SERVICES
A5132.100 REGULAR 59,901 55,546 75,000 62,819 84,500
A5132.101 PUBLIC WORKS DEPT 44,559 57,153 43,000 20,710 59,700
A5132.102 OVERTIME 2,080 513 2,200 104 2,200
TOTAL PERSONAL SERVICES 106,540 113,213 120,200 83,633 146,400
EQUIPMENT/CAPITAL OUTLAY
A5132.200 EQUIPMENT 0 30,375 25,000 24,969 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 30,375 25,000 24,969 0
CONTRACTUAL EXPENSE
A5132.400 CONTRACTUAL/CONSULTING 15,550 0 0 0 0
A5132.404 OFFICE SUPPLIES 1,758 1,701 1,250 258 2,000
A5132.408 POSTAGE 0 10 0 0 0
A5132.415 TELEPHONE 5,902 7,309 6,000 4,598 0
A5132.416 CELL PHONE REIMBURSEMENT 10,250 10,050 10,000 5,760 11,600
A5132.441 GARAGE MAINTENANCE 31,334 29,460 89,000 36,045 62,000
A5132.442 JANITORIAL SERVICES 10,617 10,920 13,000 2,217 0
A5132.444 SECURITY & FIRE ALARM 295 2,566 7,705 7,704 0
A5132.446 COFFEE SERVICE 963 764 1,000 464 0
A5132.447 GARAGE UTILITIES 23,349 28,717 25,000 22,234 30,000
A5132.459 TOOLS & EQUIPMENT 4,022 5,884 6,000 2,456 7,400
TOTAL CONTRACTUAL EXPENSE 104,039 97,379 158,955 81,737 113,000
CAPITAL PROJECTS
A5132.517 PWF MEP/Site Improvements 0 143,483 672,000 209 0
A5132.518 REBUILD VEHICLE FUELING STATION 676,177 23,784 0 0 0
A5132.519 PWF SECURITY FENCE INSTALLATION 0 0 0 0 0
A5132.51* MISCELLANEOUS GREEN PROJECTS 0 0 0 0 0
TOTAL CAPITAL PROJECTS 676,177 167,268 672,000 209 0
TOTAL - HIGHWAY GARAGE 886,756 408,234 976,155 190,547 259,400
STREET LIGHTING
CONTRACTUAL EXPENSE
A5182.400 CONTRACTUAL 11,294 149,049 37,000 12,156 0
A5182.441 LIGHT MAINTENANCE 0 0 0 0 16,000
A5182.447 ELECTRICITY 22,433 22,562 25,000 14,793 25,000
TOTAL CONTRACTUAL EXPENSE 33,726 171,611 62,000 26,949 41,000
CAPITAL PROJECTS
A5182.500 NEW STREETLIGHTS 0 743 20,000 55,000
TOTAL CAPITAL PROJECS 0 743 20,000 0 55,000
TOTAL - STREET LIGHTING 33,726 172,354 82,000 26,949 96,000
BUS OPERATIONS
CONTRACTUAL EXPENSE
A5630.469 BUS OPERATIONS / TCAT 0 0 0 0 25,000
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 25,000
TOTAL - BUS OPERATIONS 0 0 0 0 25,000
31
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
PEDESTRIAN SIDEWALKS / WALKWAYS
EQUIPMENT/CAPITAL OUTLAY
A5681.203 Route 79 / Hector St Sidewalk 0 13,215 0 0 0
A5681.2XX KING ROAD WEST/BUTTERMILK CROSSWALK 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 13,215 0 0 0
CAPITAL PROJECTS
A5681.502 RENWICK BROOK CROSSING 0 0 0 0 50,000
A5681.503 FOREST HOME STUDY 0 0 0 0 100,000
TOTAL CAPITAL PROJECS 0 0 0 0 150,000
TOTAL - PEDESTRIAN WALKWAYS 0 0 13,215 0 0 150,000
TOTAL - TRANSPORTATION 1,205,137 845,310 1,323,155 380,855 837,700
CULTURE AND RECREATION
TOWN PARKS
PERSONAL SERVICES
A7110.100 REGULAR 93,941 102,751 98,900 60,924 107,300
A7110.101 PUBLIC WORKS DEPT 263,830 294,947 337,150 160,000 369,300
A7110.102 OVERTIME 22,692 25,890 21,000 18,676 21,000
TOTAL PERSONAL SERVICES 380,463 423,588 457,050 239,600 497,600
EQUIPMENT/CAPITAL OUTLAY
A7110.200 CAPITAL EQUIPMENT 0 0 0
A7110.270 VEHICLES / VANS 0 0 74,000
A7110.271 HEAVY-DUTY TRUCK 0 49,769 230,307 13,047 0
A7110.272 MEDIUM-DUTY TRUCK 21,224 27,126 57,396 11,764 0
A7110.273 LIGHT-DUTY TRUCK 0 15,058 0
A7110.274 LOADERS & BACKHOES 0 0 8,534 0
A7110.275 EXCAVATING EQUIPMENT 0 24,811 0
A7110.276 PARK & TURF EQUIPMENT 0 0 0 0
A7110.277 LEAF & BRUSH EQUIPMENT 24,033 0 0
A7110.278 SPECIALTY EQUIPMENT 26,167 0 17,000 0
A7110.279 MISCELLANEOUS EQUIPMENT 0 1,776 8,000 6,804 96,000
TOTAL EQUIPMENT/CAPITAL OUTLAY 71,425 127,074 312,703 31,615 170,000
CONTRACTUAL EXPENSE
A7110.400 CONTRACTUAL/CONSULTING 9,630 3,362 10,000 0
A7110.403 CONSULTING SERVICES 0 0 0
A7110.410 CONFERENCES & MILEAGE 125 1,881 2,000 1,722 2,000
A7110.415 TELEPHONE 1,639 1,426 1,900 1,009 0
A7110.420 DUES & PUBLICATIONS 0 0 550 450 550
A7110.425 APPRENTICESHIP PROGRAM 0 0 0
A7110.440 PERSONAL PROTECTIVE EQUIPMENT 5,578 6,143 6,100 5,201 6,200
A7110.441 PARK & GROUNDS MAINTENANCE 15,291 19,103 20,000 6,137 72,000
A7110.447 PARK UTILITIES 496 318 500 171 0
A7110.450 PETROLEUM PRODUCTS 24,660 21,097 30,000 12,536 29,750
A7110.451 VEHICLE MAINTENANCE 23,318 21,442 20,000 11,187 25,000
A7110.452 ROAD DE-ICING SUPPLIES 3,983 0 4,700 3,376 0
A7110.456 PLANTINGS & LANDSCAPING 5,827 1,711 4,000 449 0
A7110.457 PARK & GROUNDS IMPROVEMENTS 14,114 19,303 13,681 356 0
A7110.458 TUTELO PARK/VALENTINO FIELD 3,204 6,146 8,000 2,517 0
A7110.459 TOOLS & EQUIPMENT 2,077 8,080 4,500 495 5,000
A7110.460 CITY OF ITHACA PARKS CONTRIBUTION 100,000 100,000 100,000 110,000
A7110.461 CODDINGTON ROAD COMMUNITY CNTR 0 0 0
TOTAL CONTRACTUAL EXPENSE 209,941 210,012 225,931 45,605 250,500
CAPITAL PROJECTS
A7110.524 GAME FARM ROAD TRAIL CROSSING 14,934 0 0 0
A7110.525 EAST ITHACA REC-WAY IMPRVMNTS 0 0 0 0
A7110.526 TRAIL IMPROVEMENTS / OVERLAY 20,839 17,330 35,000 0 30,000
A7110.529 BABCOCK RIDGE TRAIL 0 0 0 0
A7110.530 IACOVELLI PLAYGROUND 0 0 5,000 0 0
A7110.531 CODDINGTON RD PARKING 0 0 15,000 0 0
TOTAL CAPITAL PROJECTS 35,773 17,330 55,000 0 30,000
TOTAL - TOWN PARKS 697,603 778,005 1,050,684 316,820 948,100
32
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
COMMUNITY GARDEN
CONTRACTUAL EXPENSE
A7180.406 WORK STUDY 0 0 0 0 0
A7180.420 COMMUNITY GARDEN 3,432 1,600 3,500 771 3,500
TOTAL CONTRACTUAL EXPENSE 3,432 1,600 3,500 771 3,500
TOTAL - COMMUNITY GARDEN 3,432 1,600 3,500 771 3,500
YOUTH SERVICES & PROGRAMS
CONTRACTUAL EXPENSE
A7320.461 CODDINGTON RD CC / CIT PROGRAM 22,547 22,547 22,547 22,547 23,223
A7320.462 YOUTH ENTREPRENEURSHIP PRGM 16,849 17,186 17,186 17,702
A7320.463 RECREATION PARTNERSHIP 85,272 94,594 102,208 51,104 105,274
A7320.464 YOUTH EMPLOYMENT PROGRAM 76,456 77,985 79,870 82,266
A7320.465 YOUTH DEVELOPMENT PROGRAM 51,529 61,665 63,505 20,913 65,410
A7320.466 YOUTH EXPLORATION PROGRAM 55,715 47,127 47,127 23,564 48,541
TOTAL CONTRACTUAL EXPENSE 308,368 321,104 332,443 118,128 342,416
TOTAL - YOUTH SERVICES & PROGRAMS 308,368 321,104 332,443 118,128 342,416
PUBLIC LIBRARY
CONTRACTUAL EXPENSE
A7410.467 TOMPKINS COUNTY PUBLIC LIBRARY 15,000 15,000 15,000 0 15,000
TOTAL CONTRACTUAL EXPENSE 15,000 15,000 15,000 0 15,000
TOTAL - PUBLIC LIBRARY 15,000 15,000 15,000 0 15,000
HISTORIAN
PERSONAL SERVICES
A7510.100 REGULAR 1,000 1,000 1,000 250 1,000
TOTAL PERSONAL SERVICES 1,000 1,000 1,000 250 1,000
CONTRACTUAL EXPENSE
A7510.400 CONTRACTUAL 0 0 0 0 0
A7510.420 DUES & PUBLICATIONS 0 0 0 0 0
A7510.421 PROGRAMMING & RESEARCH 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0
TOTAL - HISTORIAN 1,000 1,000 1,000 250 1,000
CELEBRATIONS
CONTRACTUAL EXPENSE
A7550.400 CONTRACTUAL 6,818 5,619 8,000 2,408 6,500
A7550.405 GREETINGS & MEMORIALS 909 866 1,500 507 0
TOTAL CONTRACTUAL EXPENSE 7,727 6,486 9,500 2,915 6,500
TOTAL - CELEBRATIONS 7,727 6,486 9,500 2,915 6,500
LAND ACQUISITION
EQUIPMENT/CAPITAL OUTLAY
A7710.212 LAND ACQUISITION 502,603 0 0 0 0
A7710.213 PURCHASE DEVELOPMENT RIGHTS 0 7,800 0 95,250 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 502,603 7,800 0 95,250 0
TOTAL - LAND ACQUISITION 502,603 7,800 0 95,250 0
TOTAL - CULTURE AND RECREATION 1,535,732 0 1,130,995 0 1,412,127 534,134 1,316,516
HOME AND COMMUNITY SERVICES
GENERAL ENVIRONMENTAL
PERSONAL SERVICES
A8020.100 REGULAR (2,164) 0 0 0 0
A8020.120 SUSTAINABILITY PLANNER 69,076 0 0 0 0
TOTAL PERSONAL SERVICES 66,912 0 0 0 0
CONTRACTUAL EXPENSE
A8020.400 CONTRACTUAL/CONSULTING 1,598 0 0 0 0
A8020.402 LEGAL SERVICES 0 0 0 0 0
A8020.403 CONSULTING SERVICES 0 0 0 0 0
A8020.406 WORK STUDY 0 0 0 0 0
A8020.410 CONFERENCE & MILEAGE 485 0 0 0 0
A8020.416 CELL PHONE REIMBURSEMENT 150 0 0 0 0
A8020.420 DUES & PUBLICATIONS 1,870 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 4,104 0 0 0 0
TOTAL - GENERAL ENVIRONMENTAL 71,016 0 0 0 0
33
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
DRAINAGE & STORMWATER MANAGEMENT
PERSONAL SERVICES
A8540.101 REGULAR 14,880 128 21,775 5,105 7,600
A8540.102 OVERTIME 0 0 2,500 0 2,500
TOTAL PERSONAL SERVICES 14,880 128 24,275 5,105 10,100
EQUIPMENT/CAPITAL OUTLAY
A8540.200 CAPITAL EQUIPMENT 0 0 0 0 0
A8540.270 VEHICLES / VANS 0 0 0 0 18,500
A8540.271 HEAVY-DUTY TRUCK 0 12,442 57,577 3,262 0
A8540.272 MEDIUM-DUTY TRUCK 5,306 6,782 14,350 2,941 0
A8540.273 LIGHT-DUTY TRUCK 0 3,764 0 0 0
A8540.274 LOADERS & BACKHOES 0 0 0 0 0 0
A8540.275 EXCAVATING EQUIPMENT 0 2,134 0 0 0
A8540.276 PARK & TURF EQUIPMENT 0 6,203 0 0 0
A8540.277 LEAF & BRUSH EQUIPMENT 6,008 0 0 0 0
A8540.278 SPECIALTY EQUIPMENT 6,542 444 4,250 0 0
A8540.279 MISCELLANEOUS EQUIPMENT 0 0 0 2,000 1,701 24,000
TOTAL EQUIPMENT/CAPITAL OUTLAY 17,856 31,769 78,177 7,904 42,500
CONTRACTUAL EXPENSE
A8540.400 CONTRACTUAL/CONSULTING 5,888 10,039 19,815 19,938 25,000
A8540.408 POSTAGE 54 0 150 0 0
A8540.410 CONFERENCE & MILEAGE 350 0 500 0 500
A8540.420 DUES & PUBLICATIONS 0 0 4,254 4,254 1,700
A8540.450 PETROLEUM PRODUCTS 3,702 2,792 4,000 2,064 4,500
A8540.459 TOOLS & EQUIPMENT 4,048 12,306 17,648 8,848 12,000
TOTAL CONTRACTUAL EXPENSE 14,043 25,137 46,367 35,104 43,700
CAPITAL PROJECTS
A8540.500 CAPITAL PROJECTS 0 0 0 0 0
TOTAL CAPITAL PROJECTS 0 0 0 0 0
TOTAL - DRAINAGE & STORMWATER MANAGEMENT 46,780 57,033 148,819 48,113 96,300
SPECIAL SERVICES / CEMETERY
PERSONAL SERVICES
A8810.101 PUBLIC WORKS DEPT 3,298 4,733 3,000 616 6,500
A8810.102 OVERTIME 0 0 0 0 0
TOTAL PERSONAL SERVICES 3,298 4,733 3,000 616 6,500
CONTRACTUAL EXPENSE
A8810.400 CONTRACTUAL 0 0 0 0 0
A8810.441 CEMETERY MAINTENANCE 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0
TOTAL - SPECIAL SERVICES/CEMETERY 3,298 4,733 3,000 616 6,500
COMMUNITY PROGRAMS
CONTRACTUAL EXPENSE
A8989.467 BIKE SHARE 0 10,000 10,000 10,000 10,000
A8989.468 SENIOR CITIZEN & OTHER PROGRAMS 14,000 14,000 15,000 15,000 17,500
A8989.469 BUS OPERATIONS / GADABOUT 12,000 12,000 12,000 12,000 12,000
TOTAL CONTRACTUAL EXPENSE 26,000 36,000 37,000 37,000 39,500
TOTAL - COMMUNITY PROGRAMS 26,000 36,000 37,000 37,000 39,500
TOTAL - HOME AND COMMUNITY SERVICES 147,093 97,766 188,819 85,729 142,300
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
A9010.800 NYS RETIREMENT 240,797 289,167 341,000 0 415,000
A9030.800 SOCIAL SECURITY 159,575 180,638 193,500 100,829 213,000
A9040.800 WORKERS COMPENSATION 18,613 18,659 26,000 -1,996 27,000
A9045.800 LIFE INSURANCE 4,369 4,306 4,600 2,947 5,000
A9050.800 UNEMPLOYMENT INSURANCE 396 4,833 4,173 4,172 15,000
A9055.800 DISABILITY INSURANCE 2,820 3,091 3,400 2,108 3,900
A9060.800 GROUP HEALTH INSURANCE 547,172 575,800 650,000 399,834 808,000
A9060.801 FLEXIBLE SPENDING PLAN 667 625 1,300 566 1,300
TOTAL - EMPLOYEE BENEFITS 974,409 1,077,119 1,223,973 508,460 1,488,200
34
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
A9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 8,700 7,500
A9901.905 TRANSFER TO OTHER 887,200 776,497 0 0 0
A9901.907 TRANSFER TO DEBT SERVICE FUND 104,316 104,700 103,005 103,005 104,086
TOTAL - TRANSFERS TO OTHER FUNDS 996,916 887,097 111,705 111,705 111,586
TRANSFERS TO CAPITAL FUNDS
A9950.900 TRANSFER TO CAPITAL PROJECT 0 575,302 57,320 250,000 0
A9950.921 TRANSFER TO E. SHORE DR 0 0 0 57,320 171,960
A9950.923 FOREST HOME DRIVE SIDEWALK 0 0 0 0 0
A9950.926 EAST KING ROAD PARK DEVELOPMENT 0 0 0 0 0
A9950.927 ROUTE 96B / DANBY ROAD SIDEWALK 0 0 0 0 0
A9950.928 PWF OFFICE EXPANSION PROJECT 0 # 0 0 208,443 250,000
A9950.930 CONTRIBUTION TO GREEN BLDG 75,000 # 0 0 0 0
TOTAL - TRANSFERS TO CAPITAL FUNDS 75,000 575,302 57,320 515,763 421,960
TOTAL - INTERFUND TRANSFERS 1,071,916 1,462,399 169,025 627,468 533,546
TOTAL APPROPRIATIONS 7,016,120 7,093,940 8,109,272 3,563,775 7,031,054
35
TOWN OF ITHACA
GENERAL TOWNWIDE FUND
SUMMARY OF APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
2023 2024 2025 8/31/2025 2026
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 1,343,786 1,523,513 1,600,658 989,264 1,805,600
EQUIPMENT/CAPITAL OUTLAY 7 9,251 15,000 0 0
CONTRACTUAL SERVICES 656,534 684,841 877,532 457,632 795,690
CAPITAL PROJECTS 1,500 181,495 1,206,849 -71,200 0
TOTAL - GENERAL GOVERNMENT SUPPORT 2,001,827 2,399,101 3,700,039 1,375,696 2,601,290
PUBLIC SAFETY
PERSONAL SERVICES 24,235 25,764 36,000 16,910 38,700
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 55,772 55,485 56,134 34,523 72,802
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - PUBLIC SAFETY 80,007 81,249 92,134 51,433 111,502
TRANSPORTATION
PERSONAL SERVICES 379,608 358,949 373,100 242,502 424,400
EQUIPMENT/CAPITAL OUTLAY 0 43,590 25,000 24,969 0
CONTRACTUAL SERVICES 149,352 274,761 233,055 113,175 208,300
CAPITAL PROJECTS 676,177 167,268 672,000 209 205,000
TOTAL - TRANSPORTATION 1,205,137 844,567 1,303,155 380,855 837,700
CULTURE AND RECREATION
PERSONAL SERVICES 381,463 424,588 458,050 239,850 498,600
EQUIPMENT/CAPITAL OUTLAY 574,028 134,874 312,703 126,865 170,000
CONTRACTUAL SERVICES 544,468 0 554,202 0 586,374 167,419 617,916
CAPITAL PROJECTS 35,773 17,330 55,000 0 30,000
TOTAL - CULTURE AND RECREATION 1,535,732 1,130,995 1,412,127 534,134 1,316,516
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES 85,091 4,861 27,275 5,721 16,600
EQUIPMENT/CAPITAL OUTLAY 17,856 31,769 78,177 7,904 42,500
CONTRACTUAL SERVICES 44,146 61,137 83,367 72,104 83,200
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - HOME AND COMMUNITY SERVICES 147,093 97,766 188,819 85,729 142,300
EMPLOYEE BENEFITS 974,409 1,077,119 1,223,973 508,460 1,488,200
INTERFUND TRANSFERS 1,071,916 1,462,399 169,025 627,468 533,546
TOTAL APPROPRIATIONS BY FUNCTION 7,016,120 7,093,197 8,089,272 3,563,775 7,031,054
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 2,214,183 2,337,675 2,495,083 1,494,247 2,783,900
EQUIPMENT/CAPITAL OUTLAY 591,891 219,484 430,880 159,738 212,500
CONTRACTUAL SERVICES 1,450,272 1,630,426 1,836,462 844,852 1,777,908
CAPITAL PROJECTS 713,450 366,093 1,933,849 -70,991 235,000
EMPLOYEE BENEFITS 974,409 1,077,119 1,223,973 508,460 1,488,200
INTERFUND TRANSFERS 1,071,916 1,462,399 169,025 627,468 533,546
TOTAL APPROPRIATIONS BY CLASS 7,016,120 7,093,197 8,089,272 3,563,775 7,031,054
FUNCTION / CLASS DESCRIPTION
36
TOWN OF ITHACA
GENERAL TOWNWIDE FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
A1001 REAL PROPERTY TAXES 3,775,000 4,140,000 4,155,834 4,155,834 4,300,000
TOTAL - REAL PROPERTY TAXES 3,775,000 4,140,000 4,155,834 4,155,834 4,300,000
REAL PROPERTY TAX ITEMS
A1081 IN LIEU OF TAXES 0 0 0 0 0
A1082 COLLEGE CIRCLE ASSOCIATION 36,591 36,591 36,591 36,591 36,591
A1083 ELLIS HOLLOW APTS / CONIFER REALTY 8,299 9,576 10,000 10,758 10,000
A1084 THERM INC 6,266 6,549 6,200 5,957 6,000
A1085 ITHACA ELM-MAPLE HOUSING INC. 0 0 0 0 0
A1086 SOUTH HILL BUSINESS CAMPUS, LLC 0 0 0 0 0
A1087 ITHACA BEER / NUT REALTY 6,231 6,753 6,000 6,353 6,000
A1088 ITHACA SENIOR LIVING FACILITY-CONIFER 6,051 0 0 0 0
A1090 INTEREST & PENALTIES 9,845 11,733 12,000 9,158 9,000
TOTAL - REAL PROPERTY TAX ITEMS 73,284 71,202 70,791 68,817 67,591
NON- PROPERTY TAX ITEMS
A1120 SALES TAX 0 0 1,529,829 915,410 0
TOTAL - NON- PROPERTY TAX ITEMS 0 0 1,529,829 915,410 0
DEPARTMENTAL INCOME
A1255 TOWN CLERK FEES 2,899 3,689 3,000 3,543 3,000
A1260 PERSONNEL FEES - SCLIWC 16,222 14,852 16,000 6,432 17,000
A1261 PERSONNEL FEES - GTCMHIC 6,000 6,000 6,000 3,500 6,000
A1289 OTHER GENERAL DEPARTMENTAL INCOME 1,655
A1557 DOG IMPOUNDMENT FEES 525 475 250 450 500
A2088 COMMUNITY GARDEN - GRANTS 0 0 0 0
A2089 COMMUNITY GARDEN - TOMPKINS 0 0 0 0
A2090 COMMUNITY GARDEN PLOT FEES 260 330 500 190 200
A2183 ENGINEERING FEES - SEWER PERMITS 11,750 5,900 12,000 4,400 7,500
A2191 PARK FEES 950 1,779 2,250 2,267 2,250
A2194 PEW TRAIL PAVILION DONATIONS 0 0 0 0 0
TOTAL - DEPARTMENTAL INCOME 38,605 34,680 40,000 20,782 36,450
INTERGOVERNMENTAL CHARGES
A2300 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0
A2301 SERVICES - OTHER ENTITIES 0 0 0 0 0
A2350 YOUTH SERVICES - COUNTY 77,723 79,122 86,787 22,442 86,787
A2351 YOUTH SERVICES - VILLAGE OF LANSING 17,416 17,764 18,119 0 18,663
A2352 YOUTH SERVICES - TOWN OF CAROLINE 17,534 17,885 18,243 0 18,790
A2389 MISCELLANEOUS REVENUE, OTHER GOV 5,750 3,000
TOTAL - INTERGOVERNMENTAL CHARGES 112,673 120,521 123,149 25,442 124,240
USE OF MONEY AND PROPERTY
A2401 INTEREST 454,322 465,888 434,900 254,954 380,000
A2413 GTCMHIC OFFICE RENT 8,000 0 0 0
A2414 POST OFFICE RENT 102,589 100,901 86,000 57,333 86,000
A2415 HISTORY CENTER RENT 11,304 11,562 10,500 7,708 10,500
A2423 SPRINT SITE RENTAL 34,704 35,397 0 0
A2440 RENTAL, OTHER 4,510 0
TOTAL - USE OF MONEY AND PROPERTY 615,428 613,748 531,400 319,996 476,500
LICENSES AND PERMITS
A2544 DOG LICENSE 9,712 8,344 10,000 5,281 9,000
TOTAL - LICENSES AND PERMITS 9,712 8,344 10,000 5,281 9,000
FINES AND FORFEITURES
A2610 FINES, FEES, & FOREFEITED BAIL 107,006 143,452 125,000 76,798 120,000
TOTAL - FINES AND FORFEITURES 107,006 143,452 125,000 76,798 120,000
37
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
SALE OF PROPERTY/COMPENSATION FOR LOSS
A2660 SALE OF REAL PROPERTY 0 0 0 0 0
A2665 SALE OF EQUIPMENT 7,275 9,581 102,983 9,885 87,000
A2680 INSURANCE RECOVERIES 2,271 514 0 13,671 0
A2683 SELF INSURANCE RECOVERIES 12,665 14,639 6,500 9,476 10,000
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 22,212 24,734 109,483 33,032 97,000
MISCELLANEOUS LOCAL SOURCES
A2701 REFUND PRIOR YEARS EXPENSES 14 -2 0 2,824 0
A2702 COMMUNITY BEAUTIFICATION GRANTS 0 0 0 0 0
A2705 GIFTS AND DONATIONS 0 300,000 0 312,750 125,000
A2706 GRANTS FROM LOCAL GOVT 2,642 0 0 0 0
A2750 AIM-RELATED PAYMENTS 0 0 0 0 0
A2770 OTHER UNCLASSIFIED REVENUE 5,303 1,109 0 5 0
A2781 SUSTAINABILITY PROGRAM 0 0 0 0 0
A2791 CORNELL-NCRE PROJECT 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 7,959 301,107 0 315,579 125,000
INTERFUND REVENUES
A2801 INTERFUND REVENUES 422,729 448,298 433,510 0 487,214
TOTAL - INTERFUND REVENUES 422,729 448,298 433,510 0 487,214
STATE AID
A3001 AID AND INCENTIVES FOR MUNICIPALITIES 87,654 93,786 90,000 0 90,000
A3005 MORTGAGE TAX 186,220 236,794 215,000 76,574 175,000
A3061 STATE GRANT - RECORDS MGM'T 0 0 0 0 0
A3086 STATE GRANT - GATEWAY TRAIL 0 0 0 0 0
A3087 STATE GRANT - PLAYGROUND STRUCTURE 0 0 0 6,465 0
A3088 STATE GRANT - JUSTICE COURT GRANTS 0 0 0 0 0
A3089 SHARED SERVICES INITIATIVE 47 0 0 6,132 0
A3889 STATE GRANT - CULTURE & RECREATION 0 0 0 0 211,275
A3988 STATE GRANT - CEMETERY 0 0 0 0 0
A3989 STATE GRANT - OTHER 22,500 0 0 0 0
TOTAL - STATE AID 296,421 330,580 305,000 89,171 476,275
FEDERAL AID
A4089 FEDERAL AID, OTHER 870,575 776,497 0 0 0
A4889 FEDERAL AID 0 0 0 0 0
TOTAL - FEDERAL AID 870,575 # 776,497 0 0 0
INTERFUND TRANSFERS
A5031/B INTERFUND TRANSFER - GENERAL P-T 0 39,777 0 0 0
A5031/DA INTERFUND TRANSFER - HIGHWAY 0 0 0 0 0
A5031/DB INTERFUND TRANSFER - HIGHWAY P-T 0 0 0 0 0
A5031/F INTERFUND TRANSFER - WATER 0 0 0 0 0
A5031/G INTERFUND TRANSFER - SEWER 0 0 0 0 0
A5031/H TRANSFER FROM CAPITAL PROJECT(S) 0 0 0 0 0
A5031/SL TRANSFER FROM LIGHT DISTRICT(S) 0 0 0 0 0
A5031/TE TRANSFER FROM CEMETERY FUND 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 0 39,777 0 0 0
PROCEEDS OF OBLIGATIONS
A5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0
TOTAL REVENUES 6,351,604 7,052,941 7,433,996 6,026,144 6,319,270
APPROPRIATED FUND BALANCE 664,516 41,000 570,576 -2,462,369 608,684
APPROPRIATED RESERVES (DEBT)104,700 103,100
TOTAL REVENUES & OTHER SOURCES 7,016,120 7,093,940 8,109,272 3,563,775 7,031,054
38
General, Part-Town
(B)
Fund Description & Purpose:
This Fund captures the costs for Zoning, Code Enforcement and Planning activities.
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $0.20 million or about 8% of Total
- Home & Community Svs- $1.66 million or about 66% of Total
o Salary & Wages- $1.3 million or about 53% of Total
o Contractual Exp- $0.43 million or about 13% of Total
- Employee Benefits- $0.66 million or about 26% of Total
2026 Funding Sources:
The largest sources of 2026 Revenues for the B-Fund are Sales Tax, followed by TV Franchise Tax, Interest
earnings, Departmental Income such as Zoning Fees and Planning Fees and penalties.
- Fund Balance:
o Fund balance levels in this fund were higher than recommended so the Town used $1.9 million
in fund balance rather than using sales tax to offset expenditures in 2025. In, 2026 the proposed
use of fund balance is $0.28 million.
- Sales Tax:
o $1.8 million in sales tax will be used to offset expenditures.
Budgetary Changes from 2025:
Costs & Revenues:
- From a cost perspective, while the mix of costs in 2026 is subject to a regular number of annual
fluctuations, overall, the Fund remains consistent year-over-year from 2025, with a slight (1%) increase
in total cost. The use of sales tax has been restored in lieu of spending down fund balance in 2026.
39
TOWN OF ITHACA
GENERAL PART-TOWN FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
B1320.401 AUDITING SERVICES 2,762 3,170 4,000 3,546 4,000
TOTAL CONTRACTUAL EXPENSE 2,762 3,170 4,000 3,546 4,000
TOTAL - INDEPENDENT AUDITING 2,762 3,170 4,000 3,546 4,000
LEGAL SERVICES
CONTRACTUAL EXPENSE
B1420.402 LEGAL SERVICES 108,297 110,409 70,000 91,272 100,000
TOTAL CONTRACTUAL EXPENSE 108,297 110,409 70,000 91,272 100,000
TOTAL - LEGAL SERVICES 108,297 110,409 70,000 91,272 100,000
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
B1650.415 TELEPHONE SYSTEM 15,055 9,769 6,000 3,820 16,100
TOTAL CONTRACTUAL EXPENSE 15,055 9,769 6,000 3,820 16,100
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 15,055 9,769 6,000 3,820 16,100
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
B1660.404 GENERAL OFFICE SUPPLIES 1,604 1,357 1,500 720 1,600
TOTAL CONTRACTUAL EXPENSE 1,604 1,357 1,500 720 1,600
TOTAL - CENTRAL STOREROOM 1,604 1,357 1,500 720 1,600
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
B1670.400 CONTRACTUAL 0 0 0 0 4,140
B1670.405 COPIER PAPER 365 246 500 106 0
B1670.408 POSTAGE 2,312 2,277 2,200 1,499 0
B1670.437 XEROX PRINTERS/COPIERS 3,597 3,605 3,500 1,954 0
TOTAL CONTRACTUAL EXPENSE 6,273 6,128 6,200 3,559 4,140
TOTAL - CENTRAL PRINT & MAIL 6,273 6,128 6,200 3,559 4,140
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
B1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0
B1680.292 SOFTWARE 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
B1680.400 CONTRACTUAL 19,722 40,773 20,000 18,632 47,900
B1680.415 TELEPHONE 0 0 6,820 0 0
B1680.421 EMPLOYEE EDUCATION & TRAINING 0 0 0 0 1,380
B1680.490 NETWORK SUPPORT 0 0 0 0 0
B1680.491 HARDWARE & EQUIPMENT 2,825 6,998 1,000 893 3,450
B1680.492 SOFTWARE 12,953 287 600 0 0
B1680.494 MAINTENANCE & REPAIRS 0 0 0 0 0
B1680.496 INTERNET SVC/DARK FIBER 0 0 0 0 0
B1680.497 TOOLS & SUPPLIES 12 249 400 0 0
TOTAL CONTRACTUAL EXPENSE 35,512 48,306 28,820 19,525 52,730
TOTAL - INFORMATION TECHNOLOGY 35,512 48,306 28,820 19,525 52,730
SPECIAL ITEMS
CONTRACTUAL EXPENSE
B1910.439 LIABILITY INSURANCE 17,822 17,927 19,700 20,372 19,700
B1920.420 DUES & PUBLICATIONS 1,568 2,754 2,530 0 5,586
B1920.488 TIME WARNER COUNTY TAX CREDIT 1,353 1,351 1,500 1,240 1,500
B1990.499 CONTINGENCY 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 20,742 22,032 23,730 21,612 26,786
TOTAL - SPECIAL ITEMS 20,742 22,032 23,730 21,612 26,786
TOTAL - GENERAL GOVERNMENT SUPPORT 190,246 201,172 140,250 144,053 205,356
40
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
HOME AND COMMUNITY SERVICES
ZONING & CODE ENFORCEMENT
PERSONAL SERVICES
B8010.100 REGULAR 581,054 643,658 655,800 419,827 728,600
B8010.101 BOARD MEMBERS 6,660 7,290 12,000 3,230 12,000
B8010.102 BUILDING & ZONING OVERTIME 1,330 0 1,500 0 1,500
TOTAL PERSONAL SERVICES 589,044 650,948 669,300 423,057 742,100
EQUIPMENT/CAPITAL OUTLAY
B8010.270 STAFF / INSPECTION VEHICLE 41,541 0 50,000 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 41,541 0 50,000 0 0
CONTRACTUAL EXPENSE
B8010.400 CONTRACTUAL 14,046 10,525 10,500 0 7,500
B8010.410 CONFERENCES & MILEAGE 1,720 3,029 5,000 1,945 13,000
B8010.415 TELEPHONE 6,924 6,945 7,000 5,172 0
B8010.420 DUES & PUBLICATIONS 3,557 5,134 13,500 975 7,060
B8010.423 LEGAL ADS 0 0 0 0 0
B8010.440 PERSONAL PROTECTIVE EQUIPMENT 987 2,801 12,000 461 3,000
B8010.449 FURNITURE & FURNISHINGS 2,141 0 2,000 0 2,000
B8010.450 PETROLEUM PRODUCTS 971 688 2,000 670 1,200
B8010.451 VEHICLE MAINTENANCE 491 1,528 2,000 1,340 2,000
B8010.483 FIRE SAFETY INSPECTIONS 5,893 1,643 6,500 1,170 7,000
B8010.491 HARDWARE & EQUIPMENT 0 6,435 0 0 0
TOTAL CONTRACTUAL EXPENSE 36,729 38,728 60,500 11,732 42,760
TOTAL - ZONING & CODE ENFORCEMENT 667,315 689,676 779,800 434,789 784,860
PLANNING
PERSONAL SERVICES
B8020.100 REGULAR 426,162 390,797 431,800 275,557 470,500
B8020.101 BOARD MEMBERS 7,722 8,610 18,400 5,270 18,400
B8020.102 PLANNING OVERTIME 0 0 0 0 0
B8020.110 STUDENT INTERNS 4,271 5,590 14,250 6,520 16,500
B8020.120 SUSTAINABILITY PLANNER 2,756 72,394 75,600 48,825 86,600
TOTAL PERSONAL SERVICES 440,911 477,391 540,050 336,172 592,000
EQUIPMENT/CAPITAL OUTLAY
B8020.270 STAFF / INSPECTION VEHICLE 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
B8020.400 CONTRACTUAL 4,732 25,886 52,000 8,958 5,000
B8020.403 PLANNING STUDY 41,382 44,175 363,395 36,714 250,000
B8020.408 POSTAGE 0 0 0 0 0
B8020.410 CONFERENCES & MILEAGE 2,128 5,226 10,000 4,249 13,500
B8020.415 TELEPHONE 543 631 1,000 0 0
B8020.416 CELL PHONE REIMBURSEMENT 600 600 600 360 720
B8020.420 DUES & PUBLICATIONS 1,150 3,632 6,000 545 5,000
B8020.423 LEGAL ADS 0 0 0 0 0
B8020.431 CONSERVATION BOARD 1,821 940 4,000 777 4,500
B8020.432 CONSERVATION BOARD STIPEND 2,640 2,240 3,000 0 4,320
B8020.449 FURNITURE & FURNISHINGS 1,687 696 1,000 0 0
B8020.450 PETROLEUM PRODUCTS 92 70 200 55 200
B8020.451 VEHICLE MAINTENANCE 85 103 1,000 125 1,000
B8020.480 WATER QUALITY MONITORING PROGRAM 0 0 0 0 0
B8020.481 AG & FARMLAND PROTECTION PLAN 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 56,860 84,199 442,195 51,784 284,240
TOTAL - PLANNING 497,771 561,590 982,245 387,955 876,240
TOTAL - HOME AND COMMUNITY SERVICES 1,165,086 1,251,266 1,762,045 822,744 1,661,100
41
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
B9010.800 NYS RETIREMENT 110,967 138,796 165,000 0 183,000
B9030.800 SOCIAL SECURITY 74,707 81,192 91,900 55,610 102,100
B9040.800 WORKERS COMPENSATION 15,759 15,942 20,000 0 20,000
B9045.800 LIFE INSURANCE 2,018 2,090 2,300 1,430 2,500
B9050.800 UNEMPLOYMENT INSURANCE 0 13,104 0 0 0
B9055.800 DISABILITY INSURANCE 1,302 1,500 1,700 1,026 1,900
B9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0
B9060.800 GROUP HEALTH INSURANCE 261,045 269,279 304,800 210,751 349,000
B9060.801 FLEXIBLE SPENDING PLAN 185 211 500 165 500
B9062.800 POST HEALTH INSURANCE 0 0 0 0 0
TOTAL - EMPLOYEE BENEFITS 465,983 522,114 586,200 268,983 659,000
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
B9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0
B9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 0 7,500
TOTAL - TRANSFERS TO OTHER FUNDS 5,400 5,900 8,700 0 7,500
TOTAL - INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS 1,826,715 1,980,453 2,497,195 1,235,780 2,532,956
SUMMARY OF APPROPRIATIONS:ACTUAL ACTUAL BUDGET ACTUAL BUDGET
2023 2024 2025 8/31/2025 2026
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 0 0 0 0 0
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 190,246 201,172 140,250 144,053 205,356
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 190,246 201,172 140,250 144,053 205,356
PUBLIC SAFETY 0 0 0 0 0
TRANSPORTATION 0 0 0 0 0
CULTURE AND RECREATION 0 0 0 0 0
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES 1,029,955 1,128,339 1,209,350 759,228 1,334,100
EQUIPMENT/CAPITAL OUTLAY 41,541 0 50,000 0 0
CONTRACTUAL SERVICES 93,590 122,927 502,695 63,516 327,000
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - HOME AND COMMUNITY SERVICES 1,165,086 1,251,266 1,762,045 822,744 1,661,100
EMPLOYEE BENEFITS 465,983 522,114 586,200 268,983 659,000
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY FUNCTION 1,826,715 1,980,453 2,497,195 1,235,780 2,532,956
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 1,029,955 1,128,339 1,209,350 759,228 1,334,100
EQUIPMENT/CAPITAL OUTLAY 41,541 0 50,000 0 0
CONTRACTUAL SERVICES 283,835 324,099 642,945 207,569 532,356
CAPITAL PROJECTS 0 0 0 0 0
EMPLOYEE BENEFITS 465,983 522,114 586,200 268,983 659,000
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY CLASS 1,826,715 1,980,453 2,497,195 1,235,780 2,532,956
42
TOWN OF ITHACA
GENERAL PART-TOWN FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
NON- PROPERTY TAX ITEMS
B1120 SALES TAX 1,762,633 1,913,902 70,000 41,886 1,800,000
B1170 TV FRANCHISE TAX 56,917 53,056 55,000 25,414 55,000
TOTAL - NON- PROPERTY TAX ITEMS 1,819,550 1,966,958 125,000 67,300 1,855,000
DEPARTMENTAL INCOME
B1560 SAFETY INSPECTION FEES
B2108 LETTER OF COMPLIANCE 1,500 1,050 1,000 1,320 1,000
B2109 ELECTRICAL INSPECTION FEES 14,775 13,425 14,000 13,278 14,000
B2110 ZONING APPLICATION FEES 4,880 4,455 3,500 3,550 3,500
B2111 BUILDING PERMITS 200,289 281,440 217,000 159,659 215,000
B2112 FIRE INSPECTION FEES 300 150 2,500 0 300
B2113 OPERATING PERMITS 39,655 41,585 40,500 31,365 40,500
B2115 PLANNING FEES 17,990 15,293 12,000 7,700 15,000
B2116 MAPLEWOOD EIS 0 0 0 0 0
B2120 CAYUGA LAKE WATERSHED I-O 0 0 0 0 0
B2192 AG/FARMLAND GRANT - NYS 0 0 0 0 0
TOTAL - DEPARTMENTAL INCOME 279,389 357,398 290,500 216,871 289,300
INTERGOVERNMENTAL CHARGES
B2389 MISCELLANEOUS REVENUE, OTHER GOV 0 0 0 0 0
TOTAL - USE OF MONEY AND PROPERTY 0 0 0 0 0
USE OF MONEY AND PROPERTY
B2401 INTEREST 109,797 147,903 100,000 80,321 100,000
TOTAL - USE OF MONEY AND PROPERTY 109,797 147,903 100,000 80,321 100,000
SALE OF PROPERTY/COMPENSATION FOR LOSS
B2665 SALE OF EQUIPMENT 9,100 0 0 0 0
B2680 INSURANCE RECOVERIES 3,600 2,529 0 0 0
B2691 OTHER TOWN PERMIT FEES 0 100 0 0 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 12,700 2,629 0 0 0
STATE AID
B3001 STATE AID PER CAPITA 0 0 0 0 0
B3902 STATE AID - PLANNING STUDIES 0 0 0 0 0
B3989 STATE AID - OTHER HOME & COMM SVC 128,343 112,157 0 0 0
TOTAL - STATE AID 128,343 112,157 0 0 0
FEDERAL AID
B4589 FEDERAL AID, OTHER TRANSPORATION 0 0 0 0 0
TOTAL - FEDERAL AID 0 0 0 0 0
INTERFUND TRANSFERS
B5031/A TRANSFER FROM GENERAL FUND 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 0 0 0 0 0
TOTAL REVENUES 2,349,778 2,587,045 515,500 364,493 2,244,300
APPROPRIATED FUND BALANCE -523,063 -606,592 1,981,695 871,287 288,656
TOTAL REVENUES & OTHER SOURCES 1,826,715 1,980,453 2,497,195 1,235,780 2,532,956
43
Highway, Town-Wide
(DA)
Fund Description & Purpose:
The Highway, Town-Wide Fund (DA-Fund) accounts for revenues and expenditures for all other highway
purposes besides those captured in the DB-Fund. Generally, these are activities for which all town residents
will benefit from, such as snow removal and bridge maintenance.
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $0.003 million or about 3.5% of Total
- Transportation- $0.60 million or about 78% of Total
o Salary & Wages- $0.27 million or about 36% of Total
o Contractual Exp- $0.27 million or about 36% of Total
o Capital Projects $0.05 million or about 6% of Total
- Employee Benefits- $0.13 million or about 17% of Total
- Interfund Transfers $0.001 million or about 1% of Total
2026 Funding Sources:
The largest sources of 2026 Revenues for the DA-Fund are Levied Property Taxes of $.63m. Other funding
sources include:
o County Snow & Ice Contract $19,717
o Interest of $40,000
Budgetary Changes from 2025:
Costs & Revenues:
- While the mix of costs in 2026 is subject to a regular number of annual fluctuations, overall, the Fund
remains consistent year-over-year from 2025, with a decrease in total costs of about $110,000
44
TOWN OF ITHACA
HIGHWAY TOWNWIDE FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
DA1320.401 AUDITING SERVICES 868 944 1,000 947 1,000
TOTAL CONTRACTUAL EXPENSE 868 944 1,000 947 1,000
TOTAL - INDEPENDENT AUDITING 868 944 1,000 947 1,000
LEGAL SERVICES
CONTRACTUAL EXPENSE
DA1420.402 LEGAL SERVICES 432 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 432 0 0 0 0
TOTAL - LEGAL SERVICES 432 0 0 0 0
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
DA1650.415 TELEPHONE SYSTEM 0 0 0 0 3,500
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 3,500
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 0 0 0 0 3,500
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
DA1660.404 GENERAL OFFICE SUPPLIES 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0
TOTAL - CENTRAL STOREROOM 0 0 0 0 0
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
DA1670.405 COPIER PAPER 0 0 0 0 900
DA1670.408 POSTAGE 0 0 0 0 0
DA1670.437 XEROX PRINTERS/COPIERS 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 900
TOTAL - CENTRAL PRINT & MAIL 0 0 0 0 900
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
DA1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
DA1680.400 CONTRACTUAL 0 0 0 0 10,413
DA1680.490 NETWORK SUPPORT 0 0 0 0 300
DA1680.491 HARDWARE & EQUIPMENT 0 0 0 0 1,250
DA1680.492 SOFTWARE 0 0 0 0 0
DA1680.494 MAINTENANCE & REPAIRS 0 0 0 0 0
DA1680.496 INTERNET SERVICE 0 0 0 0 0
DA1680.497 TOOLS & SUPPLIES 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 11,963
TOTAL - INFORMATION TECHNOLOGY 0 0 0 0 11,963
SPECIAL ITEMS
CONTRACTUAL EXPENSE
DA1910.439 LIABILITY INSURANCE 7,299 8,281 10,000 8,210 10,000
TOTAL CONTRACTUAL EXPENSE 7,299 8,281 10,000 8,210 10,000
TOTAL - SPECIAL ITEMS 7,299 8,281 10,000 8,210 10,000
TOTAL - GENERAL GOVERNMENT SUPPORT 8,599 9,225 11,000 9,158 27,363
45
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
TRANSPORTATION
MAINT OF BRIDGES
CAPITAL PROJECTS
DA5120.500 Townline Road- Bridge Ph2 0 0 0 0 0
DA5120.501 FH Bridge Assessment 0 0 0 0 50,000
TOTAL CAPITAL PROJECTS 0 0 0 0 50,000
TOTAL - MAINT OF BRIDGES 0 0 0 0 50,000
MACHINERY
PERSONAL SERVICES
DA5130.100 REGULAR 13,543 15,283 37,000 1,109 40,100
DA5130.102 OVERTIME 5,104 9,963 9,000 8,336 9,000
TOTAL PERSONAL SERVICES 18,647 25,246 46,000 9,445 49,100
EQUIPMENT/CAPITAL OUTLAY
DA5130.200 CAPITAL EQUIPMENT 0 0 0 0 0
DA5130.270 VEHICLES / VANS 0 0 0 0 0
DA5130.271 HEAVY-DUTY TRUCK 0 0 164,451 169,535 0
DA5130.272 MEDIUM-DUTY TRUCK 0 0 0 0 0
DA5130.273 LIGHT-DUTY TRUCK 0 0 0 0 0
DA5130.274 LOADERS & BACKHOES 0 0 0 0 0
DA5130.275 EXCAVATING EQUIPMENT 0 0 0 0 0
DA5130.276 PARK & TURF EQUIPMENT 0 0 0 0 0
DA5130.277 LEAF & BRUSH EQUIPMENT 0 0 0 0 0
DA5130.278 SPECIALTY EQUIPMENT 0 0 0 0 0
DA5130.279 MISCELLANEOUS EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 164,451 169,535 0
CONTRACTUAL EXPENSE
DA5130.450 PETROLEUM PRODUCTS 1,329 1,212 1,000 352 1,575
DA5130.451 VEHICLE MAINTENANCE & REPAIRS 12,519 11,600 15,000 6,367 15,000
DA5130.459 TOOLS & EQUIPMENT 887 4,145 31,000 5,461 5,000
TOTAL CONTRACTUAL EXPENSE 14,735 16,956 47,000 12,181 21,575
TOTAL - MACHINERY 33,382 42,202 257,451 191,160 70,675
SNOW REMOVAL
PERSONAL SERVICES
DA5142.100 REGULAR 119,201 115,402 148,520 81,226 148,030
DA5142.102 OVERTIME 50,134 62,173 70,000 61,394 75,000
TOTAL PERSONAL SERVICES 169,335 177,575 218,520 142,620 223,030
CONTRACTUAL EXPENSE
DA5142.450 PETROLEUM PRODUCTS 38,359 32,817 47,000 19,500 46,200
DA5142.452 ROAD DE-ICING SUPPLIES 166,955 115,648 199,201 197,078 192,250
DA5142.459 TOOLS & EQUIPMENT 16,604 19,552 17,000 3,533 17,500
TOTAL CONTRACTUAL EXPENSE 221,918 168,017 263,201 220,111 255,950
TOTAL - SNOW REMOVAL 391,253 345,593 481,721 362,731 478,980
TOTAL - TRANSPORTATION 424,635 387,795 739,172 553,891 599,655
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
DA9010.800 NYS RETIREMENT 21,788 26,579 32,000 0 36,500
DA9030.800 SOCIAL SECURITY 11,290 11,962 20,500 11,429 20,500
DA9040.800 WORKERS COMPENSATION 2,832 2,295 5,000 0 3,500
DA9045.800 LIFE INSURANCE 479 483 500 246 500
DA9050.800 UNEMPLOYMENT INSURANCE 0 0 1,200 0 4,500
DA9055.800 DISABLILTY INSURANCE 310 346 300 176 350
DA9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0
DA9060.800 GROUP HEALTH INSURANCE 61,425 55,050 56,000 30,516 64,000
DA9060.801 FLEXIBLE SPENDING PLAN 0 0 0 0 0
DA9062.800 POST HEALTH INSURANCE 0 0 0 0 0
TOTAL - EMPLOYEE BENEFITS 98,124 96,714 115,500 42,368 129,850
46
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
DA9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0
DA9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 0 7,500
DA9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0
TOTAL - TRANSFERS TO OTHER FUNDS 5,400 5,900 8,700 0 7,500
TRANSFERS TO CAPITAL FUNDS
DA9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0
TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS 536,758 499,634 874,372 605,416 764,368
SUMMARY OF APPROPRIATIONS:ACTUAL ACTUAL BUDGET ACTUAL BUDGET
2023 2024 2025 8/31/2025 2026
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 0 0 0 0 0
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 8,599 9,225 11,000 9,158 27,363
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 8,599 9,225 11,000 9,158 27,363
PUBLIC SAFETY 0 0 0 0 0
TRANSPORTATION
PERSONAL SERVICES 187,982 202,821 264,520 152,064 272,130
EQUIPMENT/CAPITAL OUTLAY 0 0 164,451 169,535 0
CONTRACTUAL SERVICES 236,653 184,973 310,201 232,292 277,525
CAPITAL PROJECTS 0 0 0 0 50,000
TOTAL - TRANSPORTATION 424,635 387,795 739,172 553,891 599,655
CULTURE AND RECREATION 0 0 0 0 0
HOME AND COMMUNITY SERVICES 0 0 0 0 0
EMPLOYEE BENEFITS 98,124 96,714 115,500 42,368 129,850
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY FUNCTION 536,758 499,634 874,372 605,416 764,368
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 187,982 202,821 264,520 152,064 272,130
EQUIPMENT/CAPITAL OUTLAY 0 0 164,451 169,535 0
CONTRACTUAL SERVICES 245,252 194,198 321,201 241,449 304,888
CAPITAL PROJECTS 0 0 0 0 50,000
EMPLOYEE BENEFITS 98,124 96,714 115,500 42,368 129,850
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY CLASS 536,758 499,634 874,372 605,416 764,368
47
TOWN OF ITHACA
HIGHWAY TOWNWIDE FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
DA1001 REAL PROPERTY TAXES 718,000 670,344 630,000 630,000 630,000
TOTAL - REAL PROPERTY TAXES 718,000 670,344 630,000 630,000 630,000
NON- PROPERTY TAX ITEMS
DA1120 SALES TAX 0 0 0 0 0
TOTAL - NON- PROPERTY TAX ITEMS 0 0 0 0 0
REAL PROPERTY TAX ITEMS
DA1083 ELLIS HOLLOW APTS / CONIFER REALTY 1,579 1,550 1,750 1,631 1,600
DA1084 THERM INC 1,194 1,060 1,121 903 900
DA1087 ITHACA BEER-NUT REALTY 1,185 1,093 1,050 963 950
DA1088 ITHACA SENIOR LIVING / CONIFER RLTY 1,151 0
TOTAL - REAL PROPERTY TAX ITEMS 5,108 3,704 3,921 3,497 3,450
INTERGOVERNMENTAL CHARGES
DA2300 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0
DA2301 SERVICES - OTHER ENTITIES 0 0 0 0 0
DA2305 SNOW & ICE REMOVAL - COUNTY 18,163 17,001 18,000 8,299 19,717
TOTAL - INTERGOVERNMENTAL CHARGES 18,163 17,001 18,000 8,299 19,717
USE OF MONEY AND PROPERTY
DA2401 INTEREST 48,733 67,055 50,000 37,401 40,000
TOTAL - USE OF MONEY AND PROPERTY 48,733 67,055 50,000 37,401 40,000
SALE OF PROPERTY/COMPENSATION FOR LOSS
DA2665 SALE OF EQUIPMENT 0 0 8,000 450 0
DA2680 INSURANCE RECOVERIES 0 0 0 0 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 0 8,000 450 0
MISCELLANEOUS LOCAL SOURCES
DA2701 REFUND OF PRIOR YEAR EXPENSE 0 0 0 0 0
DA2705 CULVERT FEES 0 0 0 0 0
DA2706 GRANTS FROM LOCAL GOVERNMENTS 0 0 0 0 0
DA2770 OTHER UNCLASSIFIED REVENUES 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 0 0
STATE AID
DA3501 CHIPS 0 0 0 0 0
TOTAL - STATE AID 0 0 0 0 0
FEDERAL AID
DA4510 FED AID, HIGHWAY SAFETY 0 0 0 0 0
TOTAL - STATE AID 0 0 0 0 0
INTERFUND TRANSFERS
DA5031/DB INTERFUND TRANSFER - HIGHWAY 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 0 0 0 0 0
PROCEEDS OF OBLIGATIONS
DA5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0
TOTAL REVENUES 790,005 758,105 709,921 679,647 693,167
APPROPRIATED FUND BALANCE -253,247 -258,470 164,451 -74,231 71,201
TOTAL REVENUES & OTHER SOURCES 536,758 499,634 874,372 605,416 764,368
48
Highway, Part-Town
(DB)
Fund Description & Purpose:
The Highway, Part-Town Fund (DB-Fund) accounts for revenues and expenditures for highway purposes.
Because the Town of Ithaca encompasses the Village of Cayuga Heights, Highway Law 277 requires that
expenditures for highway repairs and improvements be budgeted for and financed by the area of the Town
outside of the village.
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $0.10 million or about 2.5% of Total
- Transportation- $3.25 million or about 83% of Total
o Salary & Wages- $0.90 million or about 23% of Total
o Equipment- $0.42 million or about 10% of Total
o Contractual Exp- $0.70 million or about 18% of Total
o Capital Projects- $1.21 million or about 31% of Total
- Employee Benefits- $0.53 million or about 13% of Total
- Interfund Transfers- $0.07 million or about 1.5% of Total
2026 Funding Sources:
The largest sources of 2026 Revenues for the DB-Fund are Sales Tax and the Use of Fund Balance.
- Sales Tax - $2.5m
- Fund Balance:
o At the end of 2024, the DB-Fund had a Fund Balance of $4.1 million. The 2025 Budget was
built to draw down on $1.14m of that value.
o In 2026 the Town proposes to use $0.65 million of Fund Balance on Capital Projects:
2026 Paving (9 Roads)- $0.60m (Town cost after utilizing CHIPS money)
Forest Home Bridge Assmt $0.05m
o Additionally, $0.20 of Equipment Reserves is budgeted to offset new Capital Equipment.
- Other Revenues:
o NYS CHIPS Funding -$216,000
o Interest Income- $140,000
o Sale of Equip- $174,000
o Fees/Permits- $8,000
Budgetary Changes from 2025:
Costs & Revenues:
- While the mix of costs in 2026 is subject to a regular number of annual fluctuations, overall, the total
expenditures are reduced as a result of fewer dollars allocated to Capital Projects while over a $1million
is set to be encumbered from 2025 for previously approved Capital Projects.
49
TOWN OF ITHACA
HIGHWAY PART-TOWN FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
DB1320.401 AUDITING SERVICES 3,831 4,478 4,000 3,546 4,500
TOTAL CONTRACTUAL EXPENSE 3,831 4,478 4,000 3,546 4,500
TOTAL - INDEPENDENT AUDITING 3,831 4,478 4,000 3,546 4,500
LEGAL SERVICES
CONTRACTUAL EXPENSE
DB1420.402 LEGAL SERVICES 243 3,765 2,000 3,666 5,000
TOTAL CONTRACTUAL EXPENSE 243 3,765 2,000 3,666 5,000
TOTAL - LEGAL SERVICES 243 3,765 2,000 3,666 5,000
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
DB1650.415 TELEPHONE SYSTEM 9,282 7,862 8,000 655 10,500
TOTAL CONTRACTUAL EXPENSE 9,282 7,862 8,000 655 10,500
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 9,282 7,862 8,000 655 10,500
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
DB1660.404 GENERAL OFFICE SUPPLIES 15 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 15 0 0 0 0
TOTAL - CENTRAL STOREROOM 15 0 0 0 0
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
DB1670.400 CONTRACTUAL 0 0 0 0 2,700
DB1670.408 POSTAGE 422 309 500 333 0
DB1670.437 XEROX PRINTERS/COPIERS 2,002 2,089 2,000 1,759 0
TOTAL CONTRACTUAL EXPENSE 2,424 2,398 2,500 2,092 2,700
TOTAL - CENTRAL PRINT & MAIL 2,424 2,398 2,500 2,092 2,700
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
DB1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
DB1680.400 CONTRACTUAL 22,439 46,748 40,000 22,173 31,240
DB1680.421 EMPLOYEE TRAINING & EDUCATION 0 0 0 0 900
DB1680.491 HARDWARE & EQUIPMENT 5,932 6,606 6,960 3,299 2,250
DB1680.492 SOFTWARE 0 287 0 0 0
DB1680.497 TOOLS & SUPPLIES 17 81 1,220 0 0
TOTAL CONTRACTUAL EXPENSE 28,388 53,721 48,180 25,472 34,390
TOTAL - INFORMATION TECHNOLOGY 28,388 53,721 48,180 25,472 34,390
SPECIAL ITEMS
CONTRACTUAL EXPENSE
DB1910.439 LIABILITY INSURANCE 35,075 35,922 40,000 38,707 42,000
TOTAL CONTRACTUAL EXPENSE 35,075 35,922 40,000 38,707 42,000
TOTAL - SPECIAL ITEMS 35,075 35,922 40,000 38,707 42,000
TOTAL - GENERAL GOVERNMENT SUPPORT 79,258 108,145 104,680 74,138 99,090
50
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
TRANSPORTATION
GENERAL REPAIRS
PERSONAL SERVICES
DB5110.100 REGULAR 271,278 210,312 298,750 149,306 257,800
DB5110.101 DEPUTY HIGHWAY SUPERINTENDENT 88,262 93,039 92,400 58,988 100,300
DB5110.102 OVERTIME 7,710 4,581 3,500 2,774 3,500
TOTAL PERSONAL SERVICES 367,250 307,932 394,650 211,068 361,600
CONTRACTUAL EXPENSE
DB5110.450 PETROLEUM PRODUCTS 18,372 16,609 24,411 9,327 22,225
DB5110.453 ROAD REPAIRS 274,755 249,293 300,000 104,705 355,000
DB5110.459 TOOLS & EQUIPMENT 8,581 6,937 10,000 1,138 8,000
TOTAL CONTRACTUAL EXPENSE 301,707 272,840 334,411 115,169 385,225
TOTAL - GENERAL REPAIRS 668,957 580,772 729,061 326,237 746,825
PERMANENT IMPROVEMENTS
PERSONAL SERVICES
DB5112.100 REGULAR 89,203 121,689 83,650 76,382 154,680
DB5112.102 OVERTIME 1,126 3,528 2,500 2,791 2,500
TOTAL PERSONAL SERVICES 90,329 125,217 86,150 79,173 157,180
CONTRACTUAL EXPENSE
DB5112.400 CONTRACTUAL 0 0 0 0 0
DB5112.450 PETROLEUM PRODUCTS 20,550 17,581 25,000 10,447 24,850
DB5112.453 ROAD REPAIRS 15,692 54,110 130,000 124,286 80,000
DB5112.459 TOOLS & EQUIPMENT 0 87 20,000 0 0
TOTAL CONTRACTUAL EXPENSE 36,241 71,778 175,000 134,733 104,850
CAPITAL PROJECTS
DB5112.500 CAPITAL PROJECTS 1,280,784 1,155,860 1,100,000 381,111 860,000
DB5112.501 CAPITAL PROJECTS - CULVERTS 0 14,600 377,000 37,800 0
DB5112.546 LOWER STONE QUARRY FEASABILITY 0 0 200,000 0 350,000
TOTAL CAPITAL PROJECTS 1,280,784 1,170,460 1,677,000 418,911 1,210,000
TOTAL - PERMANENT IMPROVEMENTS 1,407,354 1,367,454 1,938,150 632,817 1,472,030
MACHINERY
PERSONAL SERVICES
DB5130.100 REGULAR 115,378 123,582 110,710 86,794 120,130
DB5130.102 OVERTIME 43 49 1,000 219 1,000
TOTAL PERSONAL SERVICES 115,421 123,630 111,710 87,014 121,130
EQUIPMENT/CAPITAL OUTLAY
DB5130.200 CAPITAL EQUIPMENT 0 0 0 0 0
DB5130.270 VEHICLES / VANS 0 0 0 0 185,000
DB5130.271 HEAVY-DUTY TRUCK 0 124,424 349,451 406,230 0
DB5130.272 MEDIUM-DUTY TRUCK 53,060 67,815 117,500 143,490 0
DB5130.273 LIGHT-DUTY TRUCK 0 37,644 37,500 0 0
DB5130.274 LOADERS & BACKHOES 0 0 0 0 0
DB5130.275 EXCAVATING EQUIPMENT 0 21,336 0 0 0
DB5130.276 PARK & TURF EQUIPMENT 0 62,028 0 0 0
DB5130.277 LEAF & BRUSH EQUIPMENT 60,083 0 0 0 0
DB5130.278 SPECIALTY EQUIPMENT 65,419 0 42,500 0 0
DB5130.279 MISCELLANEOUS EQUIPMENT 0 4,440 20,000 17,011 240,000
TOTAL EQUIPMENT/CAPITAL OUTLAY 178,562 317,686 566,951 566,731 425,000
CONTRACTUAL EXPENSE
DB5130.450 OIL, GREASE AND FLUIDS 6,823 6,198 9,000 1,850 8,225
DB5130.451 VEHICLE MAINTENANCE & REPAIRS 111,591 101,283 95,000 51,144 95,000
DB5130.459 TOOLS & EQUIPMENT 9,135 19,841 39,000 7,461 32,000
TOTAL CONTRACTUAL EXPENSE 127,549 127,322 143,000 60,454 135,225
TOTAL - MACHINERY 421,532 568,638 821,661 714,199 681,355
51
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
BRUSH & WEEDS
PERSONAL SERVICES
DB5140.100 REGULAR 94,400 137,284 107,550 68,652 154,680
DB5140.102 OVERTIME 798 1,133 1,000 2,377 1,000
DB5140.110 REGULAR BENEFIT TIME 91,708 103,618 90,200 165,702 112,500
TOTAL PERSONAL SERVICES 186,906 242,036 198,750 236,731 268,180
CONTRACTUAL EXPENSE
DB5140.400 CONTRACTUAL 5,306 10,093 20,000 5,996 47,000
DB5140.410 CONFERENCES & MILEAGE 0 0 500 0 500
DB5140.440 PERSONAL PROTECTIVE EQUIPMENT 9,980 11,199 11,500 8,955 11,500
DB5140.459 TOOLS & EQUIPMENT 2,843 2,582 31,500 1,576 22,000
TOTAL CONTRACTUAL EXPENSE 18,129 23,874 63,500 16,527 81,000
TOTAL - BRUSH & WEEDS 205,035 265,910 262,250 253,258 349,180
TOTAL - TRANSPORTATION 2,702,878 2,782,774 3,751,122 1,926,511 3,249,390
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
DB9010.800 NYS RETIREMENT 71,446 89,960 108,000 0 124,000
DB9030.800 SOCIAL SECURITY 65,665 71,206 60,300 47,894 70,000
DB9040.800 WORKERS COMPENSATION 50,233 43,036 60,000 0 43,000
DB9045.800 LIFE INSURANCE 1,328 1,411 1,750 1,009 1,900
DB9050.800 UNEMPLOYMENT INSURANCE 693 80 4,600 0 19,000
DB9055.800 DISABLILTY INSURANCE 857 1,013 1,300 724 1,500
DB9056.800 DISABILITY INSURANCE - LONG-TERM 0 0 0 0 0
DB9060.800 GROUP HEALTH INSURANCE 153,067 184,902 242,000 160,869 275,000
DB9060.801 FLEXIBLE SPENDING PLAN 113 109 270 48 270
DB9062.800 POST HEALTH INSURANCE 0 0 0 0 0
TOTAL - EMPLOYEE BENEFITS 343,402 391,717 478,220 210,544 534,670
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
DB9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0
DB9901.903 TRANSFER TO HIGHWAY FUND 0 0 0 0 0
DB9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 0 7,500
DB9901.907 TRANSFER TO DEBT SERVICE FUND 49,131 30,000 0 0 0
TOTAL - TRANSFERS TO OTHER FUNDS 54,531 35,900 8,700 0 7,500
TRANSFERS TO CAPITAL FUNDS
DB9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0
TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 54,531 35,900 8,700 0 7,500
TOTAL APPROPRIATIONS 3,180,069 3,318,536 4,342,722 2,211,193 3,890,650
52
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
SUMMARY OF APPROPRIATIONS:
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 0 0 0 0 0
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 79,258 108,145 104,680 74,138 99,090
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 79,258 108,145 104,680 74,138 99,090
PUBLIC SAFETY 0 0 0 0 0
TRANSPORTATION
PERSONAL SERVICES 759,906 798,815 791,260 613,986 908,090
EQUIPMENT/CAPITAL OUTLAY 178,562 317,686 566,951 566,731 425,000
CONTRACTUAL SERVICES 483,626 495,813 715,911 326,883 706,300
CAPITAL PROJECTS 1,280,784 1,170,460 1,677,000 418,911 1,210,000
TOTAL - TRANSPORTATION 2,702,878 2,782,774 3,751,122 1,926,511 3,249,390
CULTURE AND RECREATION 0 0 0 0 0
HOME AND COMMUNITY SERVICES 0 0 0 0 0
EMPLOYEE BENEFITS 343,402 391,717 478,220 210,544 534,670
INTERFUND TRANSFERS 54,531 35,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY FUNCTION 3,180,069 3,318,536 4,342,722 2,211,193 3,890,650
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 759,906 798,815 791,260 613,986 908,090
EQUIPMENT/CAPITAL OUTLAY 178,562 317,686 566,951 566,731 425,000
CONTRACTUAL SERVICES 562,885 603,959 820,591 401,021 805,390
CAPITAL PROJECTS 1,280,784 1,170,460 1,677,000 418,911 1,210,000
EMPLOYEE BENEFITS 343,402 391,717 478,220 210,544 534,670
INTERFUND TRANSFERS 54,531 35,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY CLASS 3,180,069 3,318,536 4,342,722 2,211,193 3,890,650
53
TOWN OF ITHACA
HIGHWAY PART-TOWN FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
DB1001 REAL PROPERTY TAXES 830,000 435,500 0 0 0
TOTAL - REAL PROPERTY TAXES 830,000 435,500 0 0 0
REAL PROPERTY TAX ITEMS
DB1083 ELLIS HOLLOW APTS / CONIFER REALTY 2,483 1,371 0 0 0
DB1084 THERM INC 1,878 938 0 0 0
DB1087 ITHACA BEER - NUT REALTY 1,864 967 0 0 0
DB1088 ITHACA SENIOR LIVING / CONIFER RLTY 1,811 0
TOTAL - REAL PROPERTY TAX ITEMS 8,037 3,276 0 0 0
NON- PROPERTY TAX ITEMS
DB1120 SALES TAX 1,862,000 2,214,537 2,500,171 1,496,038 2,500,000
TOTAL - NON- PROPERTY TAX ITEMS 1,862,000 2,214,537 2,500,171 1,496,038 2,500,000
TRANSPORTATION
DB1789 ROAD USE AGREEMENTS 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 0 0 0 0 0
INTERGOVERNMENTAL CHARGES
DB2300 SERVICES - OTHER GOVERNMENTS 2,562 0 0 0 0
DB2301 SERVICES - OTHER ENTITIES 0 2,033 0 0 0
DB2305 SNOW & ICE REMOVAL - COUNTY 0 0 0 0 0
TOTAL - INTERGOVERNMENTAL CHARGES 2,562 2,033 0 0 0
USE OF MONEY AND PROPERTY
DB2401 INTEREST 195,424 212,367 185,000 109,011 140,000
TOTAL - USE OF MONEY AND PROPERTY 195,424 212,367 185,000 109,011 140,000
SALE OF PROPERTY/COMPENSATION FOR LOSS
DB2665 SALE OF EQUIPMENT 23,425 38,813 97,500 22,963 174,000
DB2680 INSURANCE RECOVERIES 24,989 3,943 0 7,200 0
DB2690 BADGER SETTLEMENT 0 0 0 0 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 48,414 42,756 97,500 30,163 174,000
MISCELLANEOUS LOCAL SOURCES
DB2701 REFUND OF PRIOR YEAR EXPENSE 0 0 0 43 0
DB2705 CULVERT FEES 1,700 5,016 2,000 1,050 2,000
DB2706 HIGHWAY RIGHT-OF-WAY PERMITS 4,850 4,600 4,000 4,000 4,000
DB2770 OTHER UNCLASSIFIED REVENUES 5,782 3,832 2,000 988 2,000
TOTAL - MISCELLANEOUS LOCAL SOURCES 12,332 13,448 8,000 6,081 8,000
STATE AID
DB3501 CHIPS 216,167 216,084 216,167 0 216,100
TOTAL - STATE AID 216,167 216,084 216,167 0 216,100
PROCEEDS OF OBLIGATIONS
DB5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0
DB5731 FOREST HOME DR RECONSTRUCTION 0 0 0 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0
TOTAL REVENUES 3,174,934 3,140,000 3,006,838 1,641,293 3,038,100
APPROPRIATED FUND BALANCE 5,135 178,536 1,335,884 569,901 652,550
APPROPRIATED RESERVES (EQUIPMENT)0 0 0 0 200,000
TOTAL REVENUES & OTHER SOURCES 3,180,069 3,318,536 4,342,722 2,211,193 3,690,650
54
Water Fund
(F)
Fund Description & Purpose:
The Water Fund is an Enterprise Fund, meaning that the expenses associated with the management of the
Town’s water infrastructure is offset by resident payments for water access. Accordingly, these activities
must be recorded in a separate Fund from the General Fund.
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $0.33 million or about 5% of Total
- Sewer Administration- $4.57 million or about 75% of Total
o Salary & Wages- $0.44 million or about 7% of Total
o Contractual Exp- $3.50 million or about 57% of Total
o Capital Projects- $0.62 million or about 10% of Total
- Debt Service- $0.99 million or about 16%
- Employee Benefits- $0.22 million or about 4% of Total
2026 Funding Sources:
Metered Water Sales paid by Town residents comprise much of the revenue stream for the Water Fund.
Proceeds from the sales are used to offset the operational activities of the Fund.
- 2026 Metered Water Sales revenue is $10.41 per 1,000 gallons, or $4,315,572 (70% of Total Revenue)
Water Benefit Units revenues are used to fund Capital Improvements for the fiscal year and to establish funds
for emergency needs and/or to start large future projects before obtaining bonding. (See Capital Projects,
above and on next sheet).
- 2026 Water Benefit Units are $197.25 applied to 7,803.57 units, or $1,539,254.
- An additional $15,421 is captured in Water Benefit Ad Valorem.
The remaining forecasted 2026 revenue for the Water Fund:
- $140,000 - Interest Earnings
- $50,000 – Penalties and Assessment Fees
- $52,000 - Sale of Equipment at Auction
55
Budgetary Changes from 2025:
Costs:
- General Government Service expenses are expected to decrease by approximately 25% in 2026.
- Water Administration costs are forecast to increase about 16%, due to a new, large, Capital Project
appearing on the 2026 CIP.
- Debt Service expenses are expected to fall by about 9% as the Town pays down outstanding bonds and
begins to pay more principal versus interest. Please refer to Debt Service Schedules, attached.
- Employee Benefits will increase 6%.
Revenues:
- Metered Water Sales will increase 5% in 2026, from $9.91 per 1,000 to $10.41.
- Water Benefit Assessment will increase slightly in 2026, to $1.54m. As stated in the “Funding Sources”
section, these Benefit Assessments are used to generate revenue to offset Capital Expenditures.
2026 Capital Improvement Projects (CIP):
Stone Quarry/Commonland/Winners Circle-Water Main Replacement:
This project was budgeted for in 2025 but will roll forward into 2026. This is the replacement of
approximately 2,800 linear feet of watermain at various locations along Stone Quarry Road, Penny Lane,
Lois Lane, and Winners Circle.
- Design Phase of this project is completed, with the Construction Phase in 2026. $1,122,400 - 2025
Cost encumbered for use in 2026.
56
TOWN OF ITHACA
WATER FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
F1320.401 AUDITING SERVICES 6,757 7,882 8,000 7,091 8,000
TOTAL CONTRACTUAL EXPENSE 6,757 7,882 8,000 7,091 8,000
TOTAL - INDEPENDENT AUDITING 6,757 7,882 8,000 7,091 8,000
BONDS
CONTRACTUAL EXPENSE
F1380.400 CONTRACTUAL 1,500 1,774 0 0 0
TOTAL CONTRACTUAL EXPENSE 1,500 1,774 0 0 0
TOTAL - BONDS 1,500 1,774 0 0 0
LEGAL SERVICES
CONTRACTUAL EXPENSE
F1420.402 LEGAL SERVICES 3,942 2,400 5,000 2,645 5,000
TOTAL CONTRACTUAL EXPENSE 3,942 2,400 5,000 2,645 5,000
TOTAL - LEGAL SERVICES 3,942 2,400 5,000 2,645 5,000
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
F1650.415 TELEPHONE SYSTEM 9,489 8,305 9,000 1,310 4,900
TOTAL CONTRACTUAL EXPENSE 9,489 8,305 9,000 1,310 4,900
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 9,489 8,305 9,000 1,310 4,900
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
F1660.404 GENERAL OFFICE SUPPLIES 28 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 28 0 0 0 0
TOTAL - CENTRAL STOREROOM 28 0 0 0 0
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
F1670.400 CONTRACTUAL 0 0 0 0 1260
F1670.405 COPIER PAPER 365 246 250 106 0
F1670.408 POSTAGE 0 0 0 0 0
F1670.437 XEROX PRINTERS/COPIERS 1,517 1,529 1,500 1,212 0
F1670.438 PRINTER/COPIER SUPPLIES 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 1,882 1,775 1,750 1,318 1,260
TOTAL - CENTRAL PRINT & MAIL 1,882 1,775 1,750 1,318 1,260
INFORMATION TECHNOLOGY
EQUIPMENT/CAPITAL OUTLAY
F1680.291 HARDWARE & EQUIPMENT 0 0 0 0 0
TOTAL EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL EXPENSE
F1680.400 CONTRACTUAL 5,717 16,022 12,000 11,318 14,600
F1680.415 TELEPHONE 651 197 1,000 0 0
F1680.421 EMPLOYEE EDUCATION & TRAINING 0 0 0 0 420
F1680.491 HARDWARE & EQUIPMENT 190 1,782 1,000 0 1,050
F1680.492 SOFTWARE 0 78 0 0 0
F1680.494 MAINTENANCE & REPAIRS 0 0 0 0 0
F1680.496 INTERNET SVC/DARK FIBER 0 0 0 0 0
F1680.497 TOOLS & SUPPLIES 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 6,558 18,080 14,000 11,318 16,070
TOTAL - INFORMATION TECHNOLOGY 6,558 18,080 14,000 11,318 16,070
57
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
SPECIAL ITEMS
CONTRACTUAL EXPENSE
F1910.400 OTHER GENERAL GOVERNMENT SUPPORT 218,438 231,641 223,904 0 251,735
F1994.400 DEPRECIATION 0 0 0 0 0
F1910.439 LIABILITY INSURANCE 32,414 35,055 37,500 38,595 41,200
F1990.499 CONTINGENT ACCOUNT 0 0 136,090 0 0
TOTAL CONTRACTUAL EXPENSE 250,852 266,695 397,494 38,595 292,935
TOTAL - SPECIAL ITEMS 250,852 266,695 397,494 38,595 292,935
TOTAL - GENERAL GOVERNMENT SUPPORT 279,508 305,137 435,244 62,277 328,165
HOME AND COMMUNITY SERVICES
WATER ADMINISTRATION
PERSONAL SERVICES
F8310.100 REGULAR 55,873 54,656 57,500 34,930 62,500
F8310.106 COMPENSATED ABSENCES 0 0 0 0 0
TOTAL PERSONAL SERVICES 55,873 54,656 57,500 34,930 62,500
CONTRACTUAL EXPENSE
F8310.400 CONTRACTUAL 12,581 13,480 12,534 7,124 14,960
F8310.480 WATER QUALITY MONITORING PROGRAM 22,844 23,300 23,766 23,766 24,241
TOTAL CONTRACTUAL EXPENSE 35,425 36,780 36,300 30,890 39,201
TOTAL - WATER ADMINISTRATION 91,298 91,436 93,800 65,820 101,701
TRANSMISSION / DISTRIBUTION
PERSONAL SERVICES
F8340.100 REGULAR 79,764 77,931 91,500 50,442 100,000
F8340.101 LABOR 193,287 233,364 212,250 109,901 269,600
F8340.102 OVERTIME 19,033 19,549 12,000 17,878 12,000
TOTAL PERSONAL SERVICES 292,084 330,844 315,750 178,221 381,600
EQUIPMENT/CAPITAL OUTLAY
F8340.200 CAPITAL EQUIPMENT 0 5,000 0 0
F8340.270 VEHICLES / VANS 0 0 0 55,000
F8340.271 HEAVY-DUTY TRUCK 0 37,327 154,920 171,037 0
F8340.272 MEDIUM-DUTY TRUCK 15,918 20,345 35,250 43,047 0
F8340.273 LIGHT-DUTY TRUCK 0 11,293 11,250 0 0
F8340.274 LOADERS & BACKHOES 0 0 0 0 0
F8340.275 EXCAVATING EQUIPMENT 0 6,401 0 0 0
F8340.276 PARK & TURF EQUIPMENT 0 0 0 0 0
F8340.277 LEAF & BRUSH EQUIPMENT 18,025 0 0 0 0
F8340.278 SPECIALTY EQUIPMENT 16,766 18,608 12,750 0 0
F8340.279 MISCELLANEOUS EQUIPMENT 0 0 6,000 5,103 72,000
TOTAL EQUIPMENT/CAPITAL OUTLAY 50,709 93,974 225,170 219,187 127,000
CONTRACTUAL EXPENSE
F8340.400 CONTRACTUAL 2 25 2,000 92 1,500
F8340.403 CONSULTING SERVICES 0 0 0 0 0
F8340.410 CONFERENCES & MILEAGE 783 525 1,500 1,429 2,000
F8340.415 TELEPHONES 2,296 1,515 2,500 600 0
F8340.416 CELL PHONE REIMBURSEMENT 600 550 600 360 720
F8340.420 DUES & PUBLICATIONS 715 412 1,000 375 1,000
F8340.425 APPRENTICESHIP PROGRAM 0 0 0 0 0
F8340.440 PERSONAL PROTECTIVE EQUIPMENT 5,159 4,828 7,750 3,425 6,500
F8340.447 ELECTRICITY 100,462 115,517 100,000 76,891 117,000
F8340.450 PETROLEUM PRODUCTS 15,085 12,892 19,000 7,661 18,200
F8340.451 VEHICLE MAINTENANCE 9,118 12,630 10,000 7,680 13,000
F8340.459 TOOLS & EQUIPMENT 4,526 9,996 8,000 3,525 0
F8340.470 LINE REPAIRS 28,615 38,535 35,000 32,621 181,000
F8340.471 SCHEDULED LINE MAINTENANCE 46,293 48,597 60,000 39,097 0
F8340.475 WATER TANK MAINTENANCE 3,040 50,534 20,000 4,608 0
F8340.476 PUMP STATION MAINTENANCE 14,409 6,312 18,000 41,254 0
F8340.479 REFUNDS 0 0 1,000 1,214 2,000
F8340.488 EASEMENTS 0 0 1,500 0 0
TOTAL CONTRACTUAL EXPENSE 231,103 302,868 287,850 220,832 342,920
58
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
CAPITAL PROJECTS
F8340.500 CAPITAL PROJECTS 0 0 0 0 0
F8340.554 CODDINGTON RD WATER MAIN 0 0 0 0 0
F8340.562 PINE TREE PRV & WATER MAIN UPGRADE 0 0 0 0 0
F8340.563 STONE QUARRY/COMMANLAND/WINNERS 0 0 1,122,400 0 0
F8340.566 SOUTHWOODS / CODDINGTON PRV's 5,845 0 0 0 0
F8340.567 TROY ROAD WATER MAIN EXTENSION 0 0 0 0 0
F8340.568 RIDGECREST BOOSTER PUMP / BYPASS 870,575 0 0 0 0
F8340.569 TROY/CODDINGTON GENERATOR 29,875 185,910 0 0 0
F8340.570 TROY/CODDINGTON/PEARSALL ROOF 0 0 0 0 0
F8340.571 WILDFLOWER WATER MAINS 0 0 0 0 500,000
TOTAL CAPITAL PROJECTS 906,295 185,910 1,122,400 0 500,000
TOTAL - TRANSMISSION / DISTRIBUTION 1,480,191 913,597 1,951,170 618,240 1,351,520
COMMON WATER SUPPLY
CONTRACTUAL EXPENSE
F8350.472 SCLIWC WATER CHARGES 2,583,206 2,387,538 2,880,000 1,404,600 3,052,800
F8350.473 CITY OF ITHACA WATER 28,136 62,666 35,000 12,772 48,000
F8350.474 FOREST HOME WATER 13,917 14,588 15,000 3,611 15,000
F8350.475 WATER SERVICES EXCHANGE 2,187 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 2,627,446 2,464,791 2,930,000 1,420,983 3,115,800
TOTAL - COMMON WATER SUPPLY 2,627,446 2,464,791 2,930,000 1,420,983 3,115,800
TOTAL - HOME AND COMMUNITY SERVICES 4,198,935 3,469,824 4,974,970 2,105,043 4,569,021
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
F9010.800 NYS RETIREMENT 59,609 53,006 46,000 0 52,500
F9030.800 SOCIAL SECURITY 22,961 24,870 28,600 16,320 34,000
F9040.800 WORKERS COMPENSATION 5,525 6,428 8,000 9,500
F9045.800 LIFE INSURANCE 722 703 700 534 800
F9050.800 UNEMPLOYMENT INSURANCE 184 21 1,700 6,800
F9055.800 DISABILITY INSURANCE 466 504 650 383 700
F9060.800 GROUP HEALTH INSURANCE 103,436 93,924 135,800 62,986 131,500
F9060.801 FLEXIBLE SPENDING PLAN 20 18 50 12 50
F9062.800 POST HEALTH INSURANCE 0 0 0 0 0
TOTAL - EMPLOYEE BENEFITS 192,923 179,475 221,500 80,235 235,850
DEBT SERVICE
SERIAL BONDS
PRINCIPAL
F9710.620 WEST HILL/COY GLEN WATER IMPRVMNTS 95,000 90,000 0 0 0
F9710.623 CHRISTOPHER CIRCLE WATER TANK REPL. 58,000 59,000 61,000 0 62,000
F9710.624 CODDINGTON ROAD WATER MAIN - PHASE 1 81,000 84,000 85,000 0 88,000
F9710.627 SAPSUCKER WOODS WATER TANK REPL. 97,000 101,000 105,000 0 107,000
F9710.628 CODDINGTON ROAD WATER MAIN - PHASE 2 42,000 44,000 45,000 0 46,000
F9710.629 2018 BOND ISSUE, PRINCIPAL 250,000 260,000 265,000 0 275,000
F9710.630 2020-A BOND ISSUE 0 0 0 0 0
F9710.630 2020-B BOND ISSUE 292,080 303,330 221,410 221,410 232,650
TOTAL PRINCIPAL 915,080 941,330 782,410 221,410 810,650
DEBT SERVICE
SERIAL BONDS
INTEREST
F9710.720 WEST HILL/COY GLEN WATER IMPRVMNTS 3,206 1,069 0 0 0
F9710.723 CHRISTOPHER CIRCLE WATER TANK REPL. 12,513 11,135 9,660 4,824 7,830
F9710.724 CODDINGTON ROAD WATER MAIN - Phase 1 17,644 15,720 13,620 6,801 11,070
F9710.727 SAPSUCKER WOODS WATER TANK REPL. 18,335 16,798 14,710 7,389 12,630
F9710.728 CODDINGTON ROAD WATER MAIN - Phase 2 7,931 7,265 6,362 3,193 5,521
F9710.729 2018 BOND ISSUE 95,525 88,953 81,180 40,589 73,256
F9710.730 2020-A BOND ISSUE 0 0 0 0 0
F9710.730 2020-B BOND ISSUE 101,828 92,700 77,535 77,535 66,464
TOTAL INTEREST 256,982 233,640 203,067 140,330 176,771
TOTAL - SERIAL BONDS 1,172,062 1,174,970 985,477 361,740 987,421
59
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
F9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0
F9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 0 7,500
F9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0
TOTAL - TRANSFERS TO OTHER FUNDS 5,400 5,900 8,700 0 7,500
TRANSFERS TO CAPITAL FUNDS
F9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0
TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 5,400 5,900 8,700 0 8,250
TOTAL APPROPRIATIONS 5,848,828 5,135,306 6,625,891 2,609,295 6,128,707
60
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
SUMMARY OF APPROPRIATIONS:
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 0 0 0 0 0
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 281,008 306,910 435,244 62,277 328,165
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 281,008 306,910 435,244 62,277 328,165
PUBLIC SAFETY 0 0 0 0 0
TRANSPORTATION 0 0 0 0 0
CULTURE AND RECREATION 0 0 0 0 0
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES 347,957 385,500 373,250 213,151 444,100
EQUIPMENT/CAPITAL OUTLAY 50,709 93,974 225,170 219,187 127,000
CONTRACTUAL SERVICES 2,893,974 2,804,440 3,254,150 1,672,705 3,497,921
CAPITAL PROJECTS 906,295 185,910 1,122,400 0 500,000
TOTAL - HOME AND COMMUNITY SERVICES 4,198,935 3,469,824 4,974,970 2,105,043 4,569,021
EMPLOYEE BENEFITS 192,923 179,475 221,500 80,235 235,850
DEBT SERVICE 1,172,062 1,174,970 985,477 361,740 987,421
INTERFUND TRANSFERS 5,400 5,900 8,700 0 8,250
TOTAL APPROPRIATIONS BY FUNCTION 5,850,328 5,137,079 6,625,891 2,609,295 6,128,707
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 347,957 385,500 373,250 213,151 444,100
EQUIPMENT/CAPITAL OUTLAY 50,709 93,974 225,170 219,187 127,000
CONTRACTUAL SERVICES 3,174,982 3,111,350 3,689,394 1,734,981 3,826,086
CAPITAL PROJECTS 906,295 185,910 1,122,400 0 500,000
EMPLOYEE BENEFITS 192,923 179,475 221,500 80,235 235,850
DEBT SERVICE 1,172,062 1,174,970 985,477 361,740 987,421
INTERFUND TRANSFERS 5,400 5,900 8,700 0 8,250
TOTAL APPROPRIATIONS BY CLASS 5,850,328 5,137,079 6,625,891 2,609,295 6,128,707
61
TOWN OF ITHACA
WATER FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
F1031 WATER - AD VALOREM 14,147 13,349 15,377 15,390 15,421
F1032 WATER BENEFIT UNITS 1,482,867 1,506,245 1,508,866 1,508,866 1,539,254
TOTAL - REAL PROPERTY TAXES 1,497,014 1,519,593 1,524,243 1,524,256 1,554,675
DEPARTMENTAL INCOME
F2142 METERED WATER SALES 3,824,111 4,035,839 4,128,041 1,549,129 4,315,572
F2143 WATER SERVICES EXCHANGE 56,540 0 0 0
F2144 WATER SERVICE CHARGES 22,338 3,930 19,500 24,109 25,000
F2148 PENALTIES & ASSESSMENTS 36,112 43,074 40,000 43,643 50,000
TOTAL - DEPARTMENTAL INCOME 3,939,101 4,082,843 4,187,541 1,616,880 4,390,572
INTERGOVERNMENTAL CHARGES
F2378 SERVICES - OTHER GOVERNMENTS 5362.53 2298.11 0 0 0
TOTAL - INTERGOVERNMENTAL CHARGES 5,363 2,298 0 0 0
USE OF MONEY AND PROPERTY
F2401 INTEREST 135,213 172,853 103,873 102,488 130,000
TOTAL - USE OF MONEY AND PROPERTY 135,213 172,853 103,873 102,488 130,000
SALE OF PROPERTY/COMPENSATION FOR LOSS
F2665 SALE OF EQUIPMENT 4,365 5,749 20,000 3,583 52,200
F2680 INSURANCE RECOVERIES 0 0 0 674 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 4,365 5,749 20,000 4,257 52,200
MISCELLANEOUS LOCAL SOURCES
F2701 REFUND OF PRIOR YEARS 0 0 0 29 0
F2770 OTHER UNCLASSIFIED REVENUE 0 50 0 13,731 0
F2791 CORNELL - MAPLEWOOD PROJECT 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 50 0 13,760 0
INTERFUND TRANSFERS
F5031/A TRANSFER FROM GENERAL 870,575 280,279 0 0 0
TOTAL - INTERFUND TRANSFERS 870,575 280,279 0 0 0
PROCEEDS OF OBLIGATIONS
F5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0
F5730 BOND ANTICIPATION NOTES 0 0 691,564 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 691,564 0 0
TOTAL REVENUES 6,451,630 6,063,666 6,527,221 3,261,641 6,127,447
APPROPRIATED FUND BALANCE -602,802 -928,360 98,670 -652,346 1,260
TOTAL REVENUES & OTHER SOURCES 5,848,828 5,135,306 6,625,891 2,609,295 6,128,707
62
Sewer Fund
(G)
Fund Description & Purpose:
The Sewer Fund is an Enterprise Fund, meaning that the expenses associated with the management of the
Town’s sewer infrastructure is offset by resident payments for sewer access. Accordingly, these activities
must be recorded in a separate Fund from the General Fund.
2026 Cost Descriptions:
Annual cost items:
- General Government Services- $0.36 million or about 7% of Total
- Sewer Administration- $4.73 million or about 90% of Total
o Salary & Wages- $0.19 million or about 5% of Total
o Equipment $0.08 million or about 2% of Total
o Contractual Exp- $3.35 million or about 63% of Total
o Capital Projects- $1.08 million or about 21% of Total
- Employee Benefits- $0.14 million or about 3% of Total
2026 Funding Sources:
Sewer Rents paid by Town residents comprise much of the revenue stream for the Sewer Fund. These Rents
are used to offset the operational activities of the Fund.
- 2026 Sewer Rent revenue is $7.94 per 1,000 gallons, or $4,123,861 (78% of Total Revenue)
Sewer Benefit Units revenues are used to fund Capital Improvements for the fiscal year and debt payments.
(See Capital Projects, above and on next sheet).
- 2026 Sewer Benefit Units are $121.50 per 7,477.82 units, or $908,555.
- Approximately an additional $15,700 is captured in Sewer Benefit Ad Valorem.
The remaining forecasted 2026 revenue for the Sewer Fund:
- $120,426 - Interest Earnings
- $ 28,000 - Penalties and Assessment Fees
- $ 34,800 - Sale of Equipment at Auction
63
TOWN OF ITHACA
SEWER FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
G1320.401 AUDITING SERVICES 5,170 6,147 6,000 5,318 6,500
TOTAL CONTRACTUAL EXPENSE 5,170 6,147 6,000 5,318 6,500
TOTAL - INDEPENDENT AUDITING 5,170 6,147 6,000 5,318 6,500
BONDS
CONTRACTUAL EXPENSE
G1380.4 CONTRACTUAL 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0
TOTAL - BONDS 0 0 0 0 0
LEGAL SERVICES
CONTRACTUAL EXPENSE
G1420.402 LEGAL SERVICES 16,956 4,095 6,065 4,624 7,000
TOTAL CONTRACTUAL EXPENSE 16,956 4,095 6,065 4,624 7,000
TOTAL - LEGAL SERVICES 16,956 4,095 6,065 4,624 7,000
CENTRAL COMMUNICATIONS SYSTEMS
CONTRACTUAL EXPENSE
G1650.415 TELEPHONE SYSTEM 10,139 8,401 9,000 1,310 2,100
TOTAL CONTRACTUAL EXPENSE 10,139 8,401 9,000 1,310 2,100
TOTAL - CENTRAL COMMUNICATIONS SYSTEMS 10,139 8,401 9,000 1,310 2,100
CENTRAL STOREROOM
CONTRACTUAL EXPENSE
G1660.404 GENERAL OFFICE SUPPLIES 28 0 100 0 0
TOTAL CONTRACTUAL EXPENSE 28 0 100 0 0
TOTAL - CENTRAL STOREROOM 28 0 100 0 0
CENTRAL PRINT & MAIL
CONTRACTUAL EXPENSE
G1670.405 COPIER PAPER 365 246 500 106 540
G1670.408 POSTAGE 0 0 0 0 0
G1670.437 XEROX PRINTERS/COPIERS 1,517 1,529 1,500 1,212 0
TOTAL CONTRACTUAL EXPENSE 1,882 1,775 2,000 1,318 540
TOTAL - CENTRAL PRINT & MAIL 1,882 1,775 2,000 1,318 540
CONTRACTUAL EXPENSE
G1680.400 CONTRACTUAL 9,901 12,727 8,000 6,605 6,300
G1680.415 TELEPHONE 1,132 0 1,400 0 0
G1680.490 NETWORK SUPPORT 0 0 0 0 0
G1680.491 HARDWARE & EQUIPMENT 0 1,782 1,000 210 450
G1680.492 SOFTWARE 1,845 78 0 0 0
G1680.494 MAINTENANCE & REPAIRS 0 0 0 0 0
G1680.496 INTERNET SVC/DARK FIBER 0 0 42 0 0
G1680.497 TOOLS & SUPPLIES 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 12,878 14,587 10,442 6,815 6,750
TOTAL - INFORMATION TECHNOLOGY 12,878 14,587 10,442 6,815 6,750
SPECIAL ITEMS
CONTRACTUAL EXPENSE
G1910.439 LIABILITY INSURANCE 21,705 23,492 24,000 24,400 26,100
G1989.400 OTHER GENERAL GOVERNMENT SUPPORT 204,291 216,658 209,606 0 235,480
G1990.499 CONTINGENCY ACCOUNT 0 0 197,115 0 80,000
TOTAL CONTRACTUAL EXPENSE 225,996 240,149 430,721 24,400 341,580
TOTAL - SPECIAL ITEMS 225,996 240,149 430,721 24,400 341,580
TOTAL - GENERAL GOVERNMENT SUPPORT 273,049 275,154 464,328 43,785 364,470
64
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
HOME AND COMMUNITY SERVICES
SEWER ADMINISTRATION
PERSONAL SERVICES
G8110.100 REGULAR 31,402 32,362 34,300 22,197 37,200
TOTAL PERSONAL SERVICES 31,402 32,362 34,300 22,197 37,200
CONTRACTUAL EXPENSE
G8110.400 CONTRACTUAL 1,725 1,826 2,000 884 2,000
TOTAL CONTRACTUAL EXPENSE 1,725 1,826 2,000 884 2,000
TOTAL - SEWER ADMINISTRATION 33,127 34,188 36,300 23,081 39,200
SANITARY SEWERS
PERSONAL SERVICES
G8120.100 REGULAR 63,003 85,995 92,200 52,217 100,500
G8120.101 REGULAR 33,493 34,673 113,200 25,732 48,700
G8120.102 OVERTIME 5,248 4,104 6,000 3,198 6,000
TOTAL PERSONAL SERVICES 101,744 124,772 211,400 81,147 155,200
EQUIPMENT/CAPITAL OUTLAY
G8120.200 CAPITAL EQUIPMENT 0 25,054 0 0 0
G8120.270 VEHICLES / VANS 0 0 0 0 0
G8120.271 HEAVY-DUTY TRUCK 0 24,885 103,280 114,024 37,000
G8120.272 MEDIUM-DUTY TRUCK 4,113 13,563 23,500 28,698 0
G8120.273 LIGHT-DUTY TRUCK 6,499 7,529 7,500 0 0
G8120.274 LOADERS & BACKHOES 0 0 0 0 0
G8120.275 EXCAVATING EQUIPMENT 0 4,267 0 0 0
G8120.276 PARK & TURF EQUIPMENT 0 12,405 0 0 0
G8120.277 LEAF & BRUSH EQUIPMENT 6,041 0 0 0 0
G8120.278 SPECIALTY EQUIPMENT 13,084 0 8,500 0 0
G8120.279 MISCELLANEOUS EQUIPMENT 0 0 4,000 3,402 48,000
TOTAL EQUIPMENT/CAPITAL OUTLAY 29,737 87,703 146,780 146,124 85,000
CONTRACTUAL EXPENSE
G8120.400 CONTRACTUAL/CONSULTING 98,353 3,233 8,000 2,896 22,000
G8120.403 CONSULTING SERVICES 0 0 0 0 0
G8120.410 CONFERENCES & MILEAGE 783 725 2,000 1,644 2,500
G8120.415 TELEPHONES 2,968 2,753 5,500 2,382 0
G8120.416 CELL PHONE REIMBURSEMENT 450 600 600 360 720
G8120.420 DUES & PUBLICATIONS 540 545 1,200 545 800
G8120.425 APPRENTICESHIP PROGRAM 0 0 0 0 0
G8120.440 PERSONAL PROTECTIVE EQUIPMENT 4,836 3,909 8,250 2,089 6,500
G8120.447 ELECTRICITY 12,523 14,880 12,500 11,110 15,000
G8120.450 PETROLEUM PRODUCTS 13,700 11,720 22,500 6,964 16,450
G8120.451 VEHICLE MAINTENANCE 18,077 16,578 18,000 9,682 18,500
G8120.459 TOOLS & EQUIPMENT 2,787 7,611 7,000 1,370 0
G8120.470 REPAIRS & MAINTENANCE 19,851 11,374 37,000 4,419 61,000
G8120.474 VCH SEWER TRANSMISSION 279,688 319,595 360,000 194,531 450,000
G8120.476 PUMP STATION MAINTENANCE 5,626 10,147 26,000 4,357 0
G8120.479 REFUNDS 0 475 1,000 101 1,000
G8120.488 EASEMENTS 0 0 2,000 0 0
TOTAL CONTRACTUAL EXPENSE 460,182 404,146 511,550 242,450 594,470
CAPITAL PROJECTS
G8120.562 NE BYPASS/Interceptor STUDY 0 0 200,000 0 250,000
G8120.563 INLET VALLEY PS REHAB/REBUILD 0 0 442,096 60,679 0
G8120.564 SEWER REHABILITATION 45,919 31,178 540,446 490,012 0
G8120.566 FOREST HOME PUMP STATION REBUILD 392,227 608,169 12,000 12,000 0
G8120.567 LINEDERMAN CRK RT 79 0 0 0 0 60,000
TOTAL CAPITAL PROJECTS 438,146 639,347 1,194,542 562,691 310,000
TOTAL - SANITARY SEWERS 1,029,809 1,255,968 2,064,272 1,032,412 1,144,670
65
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
JOINT SEWER PROJECT
CONTRACTUAL EXPENSE
G8150.471 JOINT SEWER TRANSMISSION 9,848 6,124 15,000 15,979 20,000
G8150.472 SEWAGE TREATMENT CHARGE 1,400,369 1,623,827 1,900,000 1,406,096 2,066,025
G8150.473 IAWWTP IMPROVEMENT BONDS 661,460 659,483 657,447 0 664,320
TOTAL CONTRACTUAL EXPENSE 2,071,677 2,289,434 2,572,447 1,422,075 2,750,345
CAPITAL PROJECTS
G8150.522 IAWWTP "SJC" CAPITAL PROJECTS 552,445 634,239 0 0 590,000
G8150.523 IAWWTP IMPROVEMENT GRANT 0 0 0 0 0
G8150.561 JOINTLY OWNED INTERCEPTORS 0 29,357 177,566 0 200,000
TOTAL CAPITAL PROJECTS 552,445 663,596 177,566 0 790,000
TOTAL - JOINT SEWER PROJECT 2,624,122 2,953,030 2,750,013 1,422,075 3,540,345
TOTAL - HOME AND COMMUNITY SERVICES 3,687,058 4,243,187 4,850,585 2,477,569 4,724,215
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS
G9010.800 NYS RETIREMENT 44,012 27,934 31,000 0 34,500
G9030.800 SOCIAL SECURITY 9,782 11,589 18,800 8,198 15,000
G9040.800 WORKERS COMPENSATION 4,338 4,442 6,000 0 3,500
G9045.800 LIFE INSURANCE 569 619 500 362 500
G9050.800 UNEMPLOYMENT INSURANCE 142 16 900 0 3,650
G9055.800 DISABILITY INSURANCE 369 444 450 260 480
G9060.800 GROUP HEALTH INSURANCE 67,082 65,904 71,200 41,624 82,000
G9060.801 FLEXIBLE SPENDING PLAN 20 18 50 12 50
G9062.800 POST HEALTH INSURANCE 0 0 0 0 0
TOTAL - EMPLOYEE BENEFITS 126,314 110,967 128,900 50,456 139,680
INTERFUND TRANSFERS
TRANSFERS TO OTHER FUNDS
G9901.901 TRANSFER TO GENERAL FUND 0 0 0 0 0
G9901.904 TRANSFER TO RISK RETENTION FUND 5,400 5,900 8,700 0 7,500
G9901.907 TRANSFER TO DEBT SERVICE FUND 0 0 0 0 0
TOTAL - TRANSFERS TO OTHER FUNDS 5,400 5,900 8,700 0 7,500
TRANSFERS TO CAPITAL FUNDS
G9950.900 TRANSFER TO CAPITAL PROJECT 0 0 0 0 0
TOTAL - TRANSFERS TO CAPITAL FUNDS 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS 4,091,821 4,635,208 5,452,513 2,571,810 5,235,865
66
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
SUMMARY OF APPROPRIATIONS:
TOTAL APPROPRIATIONS BY FUNCTION:
GENERAL GOVERNMENT SUPPORT
PERSONAL SERVICES 0 0 0 0 0
EQUIPMENT/CAPITAL OUTLAY 0 0 0 0 0
CONTRACTUAL SERVICES 273,049 275,154 464,328 43,785 364,470
CAPITAL PROJECTS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 273,049 275,154 464,328 43,785 364,470
PUBLIC SAFETY 0 0 0 0 0
TRANSPORTATION 0 0 0 0 0
CULTURE AND RECREATION 0 0 0 0 0
HOME AND COMMUNITY SERVICES
PERSONAL SERVICES 133,146 157,134 245,700 103,344 192,400
EQUIPMENT/CAPITAL OUTLAY 29,737 87,703 146,780 146,124 85,000
CONTRACTUAL SERVICES 2,533,584 2,695,406 3,085,997 1,665,409 3,346,815
CAPITAL PROJECTS 990,591 1,302,943 1,372,108 562,691 1,100,000
TOTAL - HOME AND COMMUNITY SERVICES 3,687,058 4,243,187 4,850,585 2,477,569 4,724,215
EMPLOYEE BENEFITS 126,314 110,967 128,900 50,456 139,680
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY FUNCTION 4,091,821 4,635,208 5,452,513 2,571,810 5,235,865
TOTAL APPROPRIATIONS BY CLASS:
PERSONAL SERVICES 133,146 157,134 245,700 103,344 192,400
EQUIPMENT/CAPITAL OUTLAY 29,737 87,703 146,780 146,124 85,000
CONTRACTUAL SERVICES 2,806,633 2,970,561 3,550,325 1,709,194 3,711,285
CAPITAL PROJECTS 990,591 1,302,943 1,372,108 562,691 1,100,000
EMPLOYEE BENEFITS 126,314 110,967 128,900 50,456 139,680
INTERFUND TRANSFERS 5,400 5,900 8,700 0 7,500
TOTAL APPROPRIATIONS BY CLASS 4,091,821 4,635,208 5,452,513 2,571,810 5,235,865
67
TOWN OF ITHACA
SEWER FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
G1030 SEWER BENEFIT UNITS 664,002 747,088 863,599 863,599 908,555
G1032 SEWER - AD VALOREM 15,602 14,969 15,623 15,626 15,723
TOTAL - REAL PROPERTY TAXES 679,603 762,056 879,222 879,225 924,278
DEPARTMENTAL INCOME
G2120 SEWER RENTS 2,292,425 2,607,358 2,831,955 1,041,743 3,115,151
G2121 SEWER RENTS - CORNELL UNIVERSITY 717,995 809,804 938,836 470,160 1,008,710
G2122 SEWER RENTS - TOWN OF DRYDEN 2,967 2,755 4,200 2,708 4,500
G2123 SEWER ASSESSMENTS 0 0 124,488 0 0
G2128 PENALTIES & ASSESSMENTS 21,285 27,745 19,100 28,511 28,000
TOTAL - DEPARTMENTAL INCOME 3,034,672 3,447,661 3,918,579 1,543,121 4,156,361
INTERGOVERNMENTAL CHARGES
G2374 SERVICES - OTHER GOVERNMENTS 0 0 0 0 0
TOTAL - INTERGOVERNMENTAL CHARGES 0 0 0 0 0
USE OF MONEY AND PROPERTY
G2401 INTEREST 153,434 142,042 105,000 94,559 120,426
TOTAL - USE OF MONEY AND PROPERTY 153,434 142,042 105,000 94,559 120,426
SALE OF PROPERTY/COMPENSATION FOR LOSS
G2665 SALE OF EQUIPMENT 2,910 3,832 1,000 1,696 34,800
G2680 INSURANCE RECOVERIES 0 0 0 0 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 2,910 3,832 1,000 1,696 34,800
MISCELLANEOUS LOCAL SOURCES
G2701 REFUND OF PRIOR YEARS 0 0 0 29 0
G2705 OTHER UNCLASSIFIED REVENUE 230,500 0 0 0 0
G2770 OTHER UNCLASSIFIED REVENUE 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 230,500 0 0 29 0
STATE AID
G3990 STATE AID - SEWER 0 0 0 0 0
TOTAL - STATE AID 0 0 0 0 0
INTERFUND TRANSFERS
G5031/A TRANSFER FROM GENERAL 0 496,218 0 0 0
TOTAL - INTERFUND TRANSFERS 0 496,218 0 0 0
PROCEEDS OF OBLIGATIONS
G5710 PROCEEDS FROM SERIAL BONDS 0 0 0 0 0
G5730 BOND ANTICIPATION NOTES 0 0 188,390 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 188,390 0 0
TOTAL REVENUES 4,101,120 4,851,810 5,092,191 2,518,630 5,235,865
APPROPRIATED FUND BALANCE -9,299 -216,602 360,322 53,179 0
TOTAL REVENUES & OTHER SOURCES 4,091,821 4,635,208 5,452,513 2,571,810 5,235,865
68
Risk Retention Fund
(R)
Fund Description & Purpose:
The Risk Retention Fund (R-Fund) was created as a place to isolate and record costs incurred by the Town
to help minimize insurance claim and legal liability risks. The price of these programs far outweighs the
expense of large legal bills or insurance claims.
2026 Cost Descriptions:
Annual cost items such as:
- Defensive Driving Course for Town Employees
- Wellness Program employees can enroll in
- Safety Trainings (annual, on-boarding, and as needed)
2026 Funding Sources:
The R-Fund is used to capture and gather the costs described above and then those costs are moved to the
other Town Funds using.
Budgetary Changes from 2025:
- Costs are forecasted to decrease by $9,100 (16%) in 2026.
69
TOWN OF ITHACA
RISK RETENTION FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
HEALTH & WELLNESS
WELLNESS / HEALTH
CONTRACTUAL EXPENSE
R4510.400 CONTRACTUAL SERVICES 9,947 4,050 5,500 469 8,500
R4510.410 EMPLOYEE EDUCATION & TRAINING 2,482 3,385 20,500 20,113 5,500
R4510.425 WELLNESS PROGRAMS 27,972 30,067 28,000 2,511 30,000
R4510.426 HOSPITAL & MEDICAL BILLS 0 145 500 0 0
R4510.451 CLAIMS & REPAIRS 0 0 2,500 0 2,500
TOTAL CONTRACTUAL EXPENSE 40,401 37,648 57,000 23,093 46,500
TOTAL - WELLNESS / HEALTH 40,401 37,648 57,000 23,093 46,500
EMPLOYEE BENEFITS
R9030.800 MEDICARE 0 2,088 1,600 0 3,000
TOTAL - EMPLOYEE BENEFITS 0 2,088 1,600 0 3,000
TOTAL APPROPRIATIONS 40,401 39,736 58,600 23,093 49,500
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
USE OF MONEY AND PROPERTY
R2401 INTEREST & EARNINGS 7,245 8,409 7,100 3,684 4,500
TOTAL - USE OF MONEY AND PROPERTY 7,245 8,409 7,100 3,684 4,500
SALE OF PROPERTY/COMPENSATION FOR LOSS
R2680 INSURANCE RECOVIERIES 0 0 0 0 0
TOTAL - SALE OF PROPERTY/COMP. FOR LOSS 0 0 0 0 0
MISCELLANEOUS LOCAL SOURCES
R2701 REFUND PRIOR YEARS EXPENSES 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 0 0
INTERFUND TRANSFERS
R5031/A GENERAL TOWNWIDE FUND 5,400 5,900 5,900 5,900 7,500
R5031/B GENERAL PART-TOWN FUND 5,400 5,900 5,900 5,900 7,500
R5031/DA HIGHWAY TOWNWIDE FUND 5,400 5,900 5,900 5,900 7,500
R5031/DB HIGHWAY PART-TOWN FUND 5,400 5,900 5,900 5,900 7,500
R5031/F WATER FUND 5,400 5,900 5,900 5,900 7,500
R5031/G SEWER FUND 5,400 5,900 5,900 5,900 7,500
TOTAL - INTERFUND TRANSFERS 32,400 35,400 35,400 35,400 45,000
TOTAL REVENUES 39,645 43,809 42,500 39,084 49,500
APPROPRIATED FUND BALANCE 756 -4,073 16,100 -15,991 0
TOTAL REVENUES & OTHER SOURCES 40,401 39,736 58,600 23,093 49,500
70
Fire Protection Fund
(SF)
Fund Description & Purpose:
The Fire Protection Fund accounts for the operational activities of the legally created Special Fire District.
These activities must be recorded in a separate Fund from the General Fund.
2026 Cost Descriptions:
Annual cost items such as:
- Financial auditing and legal services ($5,000)
- Payments for Fire Protection Services provided by:
o City of Ithaca- $ _________
o Village of Cayuga Heights- $ 209,000
- NYS 2% Fire Tax paid to City of Ithaca & Village of Cayuga Heights
2026 Funding Sources:
Town levied Property Taxes (for residents living outside the Village of Cayuga Heights) represent the bulk
of the revenue offsetting annual expenses. Residents of the Village of Cayuga Heights do not incur this tax
as they receive Fire Protection Services from the Village directly.
- Property Tax (TOV) – $ 4,340,000
- Sales Tax - $ 250,000
- Cornell University $ 300,000
- Interest $ 250,000
- NYS 2% Fire Tax Income - $ 37,000
- Use of Fund Balance $ 351,745
Budgetary Changes from 2025:
Costs:
- __ % increase for Fire Protection Services from the City of Ithaca.
- 25% increase for Fire Protection Services from the Village of Cayuga Hights. This value is the yearly
amount capped per contract.
Revenues:
- Raise in levied Property Taxes tied to forecasted increases in Fire Protection services contracts.
- Use of fund balance of $351,745
71
TOWN OF ITHACA
FIRE PROTECTION FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
SF1320.401 AUDITING SERVICES 3673 4083 0 0 0
TOTAL CONTRACTUAL EXPENSE 3673 4083 0 0 0
TOTAL - INDEPENDENT AUDITING 3673 4083 0 0 0
LEGAL SERVICES
CONTRACTUAL EXPENSE
SF1420.402 LEGAL SERVICES 2403 2403 1000
TOTAL CONTRACTUAL EXPENSE 2403 2403 0 0 1000
TOTAL - LEGAL SERVICES 2403 2403 0 0 1000
SPECIAL ITEMS
CONTRACTUAL EXPENSE
SF1920.488 TAXES/ASSESSMENT 0 0 0 0 0
TOTAL CONTRACTUAL EXPENSE 0 0 0 0 0
TOTAL - SPECIAL ITEMS 0 0 0 0 0
TOTAL - GENERAL GOVERNMENT SUPPORT 6076 6486 0 0 1000
PUBLIC SAFETY
FIRE PROTECTION
CONTRACTUAL EXPENSE
SF3410.400 CONTRACTUAL 0 0 0 0 0
SF3410.480 FIRE PROTECTION CONTRACT - CITY 3,812,173 3,840,000 4,933,493 2,785,857 5,229,503
SF3410.481 FIRE PROTECTION CONTRACT - VCH 33,198 167,195 209,000 159,633 261,242
SF3410.482 DISTRIBUTE NYS 2% FIRE TAX 28,052 42,706 35,000 38,094 37,000
TOTAL CONTRACTUAL EXPENSE 3,873,423 4,049,901 5,177,493 2,983,584 5,527,745
TOTAL - FIRE PROTECTION 3,873,423 4,049,901 5,177,493 2,983,584 5,527,745
TOTAL - PUBLIC SAFETY 3,873,423 4,049,901 5,177,493 2,983,584 5,527,745
TOTAL APPROPRIATIONS 3,879,499 4,056,387 5,177,493 2,983,584 5,528,745
FIRE PROTECTION CONTRACT HISTORY:
ACTUAL ACTUAL ACTUAL Budget
2022 2023 2024 2025
FIRE PROTECTION CONTRACT - CITY 3,412,254 3,812,173 3,840,000 4,933,493 5,229,503
FIRE PROTECTION CONTRACT - VILLAGE 105,306 33,198 167,195 209,000 261,242
TOTAL - FIRE PROTECTION CONTRACTS 3,517,560 3,845,371 4,007,195 5,142,493 5,490,745
FIRE PROTECTION CONTRACTS BUDGET
2026
72
TOWN OF ITHACA
FIRE PROTECTION FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
REAL PROPERTY TAXES
SF1001 FIRE PROTECTION TAX 3,318,000 3,436,600 4,085,000 4,085,000 4,350,000
TOTAL - REAL PROPERTY TAXES 3,318,000 3,436,600 4,085,000 4,085,000 4,350,000
REAL PROPERTY TAX ITEMS
SF1081 IN LIEU OF TAXES 0 0 0 0 0
SF1085 ITHACA ELM-MAPLE HOUSING INC.0 0 0 0 0
TOTAL - REAL PROPERTY TAX ITEMS 0 0 0 0 0
NON- PROPERTY TAX ITEMS
SF1120 SALES TAX 978,114 423,430 400,000 239,350 250,000
TOTAL - NON- PROPERTY TAX ITEMS 978,114 423,430 400,000 239,350 250,000
USE OF MONEY AND PROPERTY
SF2401 INTEREST 173,039 246,076 180,742 164,038 240,000
TOTAL - USE OF MONEY AND PROPERTY 173,039 246,076 180,742 164,038 240,000
MISCELLANEOUS LOCAL SOURCES
SF2701 REFUND OF PRIOR YEAR 0 43,302 0 0 0
SF2705 GIFTS AND DONATIONS 0 0 300,000 0 300,000
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 43,302 0 0 300,000
STATE AID
SF3085 NYS 2% FIRE INSURANCE TAX FUNDS 28,052 42,706 31,906 38,094 37,000
TOTAL - STATE AID 28,052 42,706 31,906 38,094 37,000
TOTAL REVENUES 4,497,205 4,192,114 4,697,648 4,526,482 5,177,000
APPROPRIATED FUND BALANCE -617,706 -135,728 479,845 -1,542,899 351,745
TOTAL REVENUES & OTHER SOURCES 3,879,499 4,056,387 5,177,493 2,983,584 5,528,745
TAX LEVY AND TAX RATE HISTORY:
ADOPTED ADOPTED ADOPTED ADOPTED
2022 2023 2024 2025
PROPERTY TAX LEVY 3,530,806 3,318,000 3,436,600 4,085,000 4,350,000
- Property Tax Rate 2.714 2.332 2.219 2.322 2.452
- Assessed Valuation 1,301,004,130 1,422,710,362 1,548,811,848 1,759,512,199 1,774,051,241
OTHER REVENUE 37,500 386,183 578,070 915,742 827,000
TOTAL REVENUE 3,568,306 3,704,183 4,014,670 5,000,742 5,177,000
APPROPRIATED FUND BALANCE 0 0 0 181,751 351,745
REVENUE AND OTHER SOURCES 3,515,000 3,704,183 4,014,670 5,182,493 5,528,745
FIRE PROTECTION DISTRICT (FD301/FD302)ADOPTED
2026
73
Debt Service Fund
(V)
Fund Description & Purpose:
The Debt Service Fund allows the Town to record the payment of principal and interest on outstanding long-
term debt.
2026 Cost Descriptions:
Annual cost items such as:
- Financial auditing and preparation services ($1,500)
- Bond 2020-A, PWF Building Addition (103,086 total)
2026 Funding Sources:
Inter-Fund Transfers balance this Fund. Based on the location (Town Hall or PWF) and/or type (building
improvement/expansion or roadway), the transfer(s) come from different funds.
- PWF Building Addition - General, Town-Wide (A)
Budgetary Changes from 2025:
- Please refer to Debt Service Schedules.
74
TOWN OF ITHACA
DEBT SERVICE FUND
APPROPRIATIONS:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
GENERAL GOVERNMENT SUPPORT
INDEPENDENT AUDITING
CONTRACTUAL EXPENSE
V1320.401 AUDITING SERVICES 188 959 1,000 0 1,000
TOTAL CONTRACTUAL EXPENSE 188 959 1,000 0 1,000
TOTAL - INDEPENDENT AUDITING 188 959 1,000 0 1,000
TOTAL - INDEPENDENT AUDITING 0 0 0 0 0
FISCAL AGENT FEES
CONTRACTUAL EXPENSE
V1380.400 CONTRACTUAL SERVICES 300 330 500 0 500
TOTAL CONTRACTUAL EXPENSE 300 330 500 0 500
TOTAL - FISCAL AGENT FEES 300 330 500 0 500
TOTAL - GENERAL GOVERNMENT SUPPORT 488 1,289 1,500 0 1,500
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B
PRINCIPAL
V9710.621 SAND BANK ROAD IMPROVEMENTS 51,000 336,000 0 0 0
V9710.622 WINNERS' CIRCLE IMPROVEMENTS 20,000 25,000 0 0 0
TOTAL PRINCIPAL 71,000 361,000 0 0 0
INTEREST
V9710.721 SAND BANK ROAD IMPROVEMENTS 11,031 9,820 0 0 0
V9710.722 WINNERS' CIRCLE IMPROVEMENTS 1,100 625 0
TOTAL INTEREST 12,131 10,445 0 0 0
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2014-B 83,131 371,445 0 0 0
PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A
PRINCIPAL
V9710.630 PWF OFFICE EXPANSION 67,920 71,700 73,590 73,590 77,350
TOTAL PRINCIPAL 67,920 71,700 73,590 73,590 77,350
INTEREST
V9710.730 PWF OFFICE EXPANSION 36,396 33,000 29,415 29,415 25,736
TOTAL INTEREST 36,396 33,000 29,415 29,415 25,736
TOTAL - PUBLIC IMPROVEMENT (SERIAL) BONDS - 2020-A 104,316 104,700 103,005 103,005 103,086
TOTAL - DEBT SERVICE 188,467 476,145 103,005 103,005 103,086
TOTAL APPROPRIATIONS 188,955 477,435 104,505 103,005 104,586
75
TOWN OF ITHACA
DEBT SERVICE FUND
REVENUES:
ACTUAL ACTUAL BUDGET ACTUAL BUDGET
ACCOUNT ACCOUNT DESCRIPTION 2023 2024 2025 8/31/2025 2026
USE OF MONEY AND PROPERTY
V2401 INTEREST & EARNINGS 19,966 18,298 1,500 995 500
TOTAL - USE OF MONEY AND PROPERTY 19,966 18,298 1,500 995 500
MISCELLANEOUS LOCAL SOURCES
V2701 REFUND PRIOR YEARS EXPENSES 0 0 0 0 0
TOTAL - MISCELLANEOUS LOCAL SOURCES 0 0 0 0 0
INTERFUND TRANSFERS
V5031/A TRANSFER FROM GENERAL FUND 153,447 134,700 103,005 103,005 104,086
V5031/DB TRANSFER FROM HIGHWAY FUND 0 0 0 0 0
V5031/F TRANSFER FROM WATER FUND 0 0 0 0 0
V5031/G TRANSFER FROM SEWER FUND 0 0 0 0 0
V5031/H TRANSFER FROM CAPITAL PROJECT 0 0 0 0 0
TOTAL - INTERFUND TRANSFERS 153,447 134,700 103,005 103,005 104,086
PROCEEDS OF OBLIGATIONS
V5791 ADVANCE REFUNDING BONDS 0 0 0 0 0
TOTAL - PROCEEDS OF OBLIGATIONS 0 0 0 0 0
TOTAL REVENUES 173,413 152,998 104,505 104,000 104,586
APPROPRIATED FUND BALANCE 15,542 324,436 0 -995 0
TOTAL REVENUES & OTHER SOURCES 188,955 477,435 104,505 103,005 104,586
76
DATE INTEREST PRINCIPAL TOTAL PAYMENT
DUE PAYMENT PAYMENT PAYMENT SENT TO
2/15 Public Improvement (Serial) Bond - 2020-A 34,100.00$ -$ 34,100.00$ D T C (CHASE)
2/15 Public Improvement (Serial) Bond - 2020-B 12,000.00$ -$ 12,000.00$ D T C (CHASE)
04/15 Public Improvement (Serial) Bond - 2015 10,581.25$ -$ 10,581.25$ D T C (CHASE)
06/01 Public Improvement (Serial) Bond - 2018 36,628.00$ -$ 36,628.00$ JPMorgan Chase
06/15 Public Improvement (Serial) Bond - 2014-B 9,081.25$ -$ 9,081.25$ D T C (CHASE)
08/15 Public Improvement (Serial) Bond - 2020-A 34,100.00$ 205,000.00$ 239,100.00$ D T C (CHASE)
08/15 Public Improvement (Serial) Bond - 2020-B 12,000.00$ 105,000.00$ 117,000.00$ D T C (CHASE)
10/15 Public Improvement (Serial) Bond - 2015 10,581.25$ 155,000.00$ 165,581.25$ D T C (CHASE)
12/01 Public Improvement (Serial) Bond - 2018 36,628.00$ 275,000.00$ 311,628.00$ JPMorgan Chase
12/15 Public Improvement (Serial) Bond - 2014-B 9,081.25$ 155,000.00$ 164,081.25$ D T C (CHASE)
204,781.00$ 895,000.00$ 1,099,781.00$
BOND PAYMENT SCHEDULE - 2026
BOND ISSUE
77
Assessed Full Valuation of Taxable Real Property:
- For the Fiscal Year ended 12/31/2022 1,696,638,433
- For the Fiscal Year ended 12/31/2023 1,817,584,024
- For the Fiscal Year ended 12/31/2024 1,992,463,821
- For the Fiscal Year ended 12/31/2025 2,289,311,194
- For the Fiscal Year ended 12/31/2026 2,308,542,061
Five-Year Average Full Valuation of Taxable Real Property:2,020,907,907$
Permitted Percentage of the "Average Full Valuation" 7%
Town of Ithaca Constitutional Debt Limit:141,463,553$
$141,463,553 represents the maximum amount of indebtedness that the Town of Ithaca can
issue and have outstanding pursuant to Article VIII of the New York State Constitution, and
Title 9 of Article 2 of the Local Finance Law.
Principal Borrowings Outstanding as of 12/31/2025:
- $3,000,000 Public Improvement (Serial) Bonds, 2014 630,000
- $2,950,000 Public Improvement (Serial) Bonds, 2015 805,000
- $4,150,000 Public Improvement (Serial) Bonds, 2018 2,450,000
- $3,340,000 Public Improvement (Serial) Bonds, 2020-A 2,435,000
- $1,550,000 Public Improvement (Serial) Bonds, 2020-B 705,000
Total Debt Outstanding as of 12/31/2024:7,025,000$
Less: Exclusion for Water & Sewer Indebtedness: (6,106,140)
Total Net Indebtedness Subject to Debt Limit:918,860$
Constitutional Debt Limit: 141,463,553$
Less: Total Net Indebtedness (918,860)
Net Debt-Contracting Margin:140,544,693$
Percentage of Debt-Contracting Power Exhausted:0.65%
TOWN OF ITHACA
CONSTITUTIONAL DEBT LIMIT
Year Ended December 31, 2025
DEBT LIMIT
TOTAL NET INDEBTEDNESS OF THE TOWN
NET DEBT- CONTRACTING MARGIN
78
Assessor's Report - 2025 - Prior Year File
S495 Exemption Impact Report
Town Summary
NYS - Real Property System
Equalized Total Assessed Value 4,163,171,485
Number of
Exemptions
Total Equalized Value
of Exemptions
Percent of Value
Exempted
County of Tompkins
RPS221/V04/L001
Date/Time - 10/3/2025 15:54:56
Uniform Percentage 100.00
Exemption
Code
Town of Ithaca - 5030 Total Assessed Value 4,163,171,485
Exemption
Name
Statutory
Authority
73 241,067,600 5.7912100 NYS - GENERALLY RPTL 404(1)
2 7,240,000 0.1713100 CO - GENERALLY RPTL 406(1)
9 8,639,900 0.2113450 CITY O/S LIMITS - AVIATION RPTL 406(7)
75 11,727,100 0.2813500 TOWN - GENERALLY RPTL 406(1)
11 9,616,300 0.2313650 VG - GENERALLY RPTL 406(1)
1 1,500,000 0.0413730 VG O/S LIMITS - SPECIFIED USES RPTL 406(2)
9 77,883,300 1.8713800 SCHOOL DISTRICT RPTL 408
1 36,800,000 0.8813850 BOCES RPTL 408
1 5,000,000 0.1214100 USA - GENERALLY RPTL 400(1)
7 64,964,700 1.5618020 MUNICIPAL INDUSTRIAL DEV AGENC RPTL 412-a
1 3,245,000 0.0818080MUN HSNG AUTH-FEDERAL/MUN AIDE PUB HSNG L 52(3)&(5)
1 275,000 0.0121600RES OF CLERGY - RELIG CORP OWN RPTL 462
13 17,406,500 0.4225110NONPROF CORP - RELIG(CONST PRO RPTL 420-a
94 1,212,772,700 29.1325120NONPROF CORP - EDUCL(CONST PRO RPTL 420-a
4 3,275,000 0.0825130NONPROF CORP - CHAR (CONST PRO RPTL 420-a
1 110,000,000 2.6425210 NONPROF CORP - HOSPITAL RPTL 420-a
1 600,000 0.0125230NONPROF CORP - MORAL/MENTAL IM RPTL 420-a
1 2,000,000 0.0525300 NONPROF CORP - SPECIFIED USES RPTL 420-b
1 1,400,000 0.0326300 INTERDENOMINATIONAL CENTER RPTL 430
12 2,176,200 0.0527350PRIVATELY OWNED CEMETERY LAND RPTL 446
4 1,330,000 0.0328540NOT-FOR-PROFIT HOUS CO - HOSTE RPTL 422
4 10,950 0.0041101 VETS EX BASED ON ELIGIBLE FUND RPTL 458(1)
6 72,000 0.0041121ALT VET EX-WAR PERIOD-NON-COMB RPTL 458-a
77 924,000 0.0241123ALT VET EX-WAR PERIOD-NON-COMB RPTL 458-a
9 180,000 0.0041131ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a
49 965,725 0.0241133ALT VET EX-WAR PERIOD-COMBAT RPTL 458-a
6 236,300 0.0141141ALT VET EX-WAR PERIOD-DISABILI RPTL 458-a
Page 1 of 2 79
Assessor's Report - 2025 - Prior Year File
S495 Exemption Impact Report
Town Summary
NYS - Real Property System
Equalized Total Assessed Value 4,163,171,485
Number of
Exemptions
Total Equalized Value
of Exemptions
Percent of Value
Exempted
County of Tompkins
RPS221/V04/L001
Date/Time - 10/3/2025 15:54:56
Uniform Percentage 100.00
Exemption
Code
Town of Ithaca - 5030 Total Assessed Value 4,163,171,485
Exemption
Name
Statutory
Authority
21 744,522 0.0241143ALT VET EX-WAR PERIOD-DISABILI RPTL 458-a
1 625,000 0.0241300 PARAPLEGIC VETS RPTL 458(3)
2 3,000 0.0041400 CLERGY RPTL 460
13 626,000 0.0241631 VOL/FIRE/AMB RPTL 466-a
10 919,300 0.0241700AGRICULTURAL BUILDING RPTL 483
53 5,240,551 0.1341720AGRICULTURAL DISTRICT AG-MKTS L 305
109 15,856,016 0.3841800 PERSONS AGE 65 OR OVER RPTL 467
57 4,695,890 0.1141801 PERSONS AGE 65 OR OVER RPTL 467
6 832,500 0.0241930 DISABILITIES AND LIMITED INCOM RPTL 459-c
1 107,500 0.0041931 DISABILITIES AND LIMITED INCOM RPTL 459-c
1 25,000 0.0042120 TEMPORARY GREENHOUSES RPTL 483-c
23 2,381,995 0.0644120 Land Trust Tompkins County RPTL 467-o
38 1,263,875 0.0344211 HOME IMPROVEMENTS RPTL 421-f
__________________Amount, if any, attributable to payments in lieu of taxes:
____________________________________________________________________________________________________________________________________________________________
Values have been equalized using the Uniform Percentage of Value. The Exempt amounts do not take into consideration, payments in lieu of taxes or other payments
for municipal services.
____________________________________________________________________________________________________________________________________________________________
Total Exemptions Exclusive of
System Exemptions:
Total System Exemptions:
Totals:
808
0
808 1,854,629,424 44.55
1,854,629,424 44.55
0 0.00
Page 2 of 2 80
SCHEDULE OF SALARIES OF ELECTED OFFICERS
FOR THE FISCAL YEAR JANUARY 1, 2026 TO DECEMBER 31, 2026
TOWN JUSTICE $ 30,654.92 Per Year
TOWN BOARD MEMBER $ 18,461.33 Per Year
TOWN SUPERVISOR $ 88,784.28 Per Year
DEPUTY TOWN SUPERVISOR $ 30,568.28 Per Year
81