Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2027 Preliminary Budget Book
Town of Ithaca 2027 Preliminary Budget Fiscal year 2027 Town Board meeting Monday October 5 2026 Budget overview The Preliminary Budget provides $39,306,436.46 in appropriations across nine funds, an increase of $7,493,972.30 or 23.56% over the 2026 budget of $31,812,464.16. The Sewer Fund accounts for the largest expenditure increase, including an estimated $6 million capital project at the Ithaca Area Wastewater Treatment Facility. Fire Services are the main driver of the property-tax increase for the Town outside the Village of Cayuga Heights. Due to the increase in the cost of fire services, the Town will exceed the tax cap. The Town has voted to exceed the cap for the 2027 budget. This book presents the overall budget, major changes, taxpayer impact, revenues and expenditures, standardized fund summaries, capital and equipment plans, annual debt payments, detailed account schedules, and supporting schedules. Capital financing The IAWWTF project is estimated to cost approximately $6 million. The Town may not bond the entire amount; the bond amount is TBD. Town Hall Weatherization may also require bonding, depending on the availability of grant funds. Preliminary Budget for fiscal year 2027. Amounts are in US dollars. Capital-plan estimates and conditional financing are identified with the related schedules. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 2 Contents Budget at a Glance .......................................................................................................................................................... 3 Major Year over Year Changes ....................................................................................................................................... 4 Property Tax Levy by Fund.............................................................................................................................................. 5 Taxpayer Impact .............................................................................................................................................................. 6 Revenues and Expenditures ........................................................................................................................................... 7 Revenue Detail ................................................................................................................................................................ 8 Expenditure Composition ................................................................................................................................................ 9 Standardized Fund Summaries ..................................................................................................................................... 10 A General Townwide .................................................................................................................................................... 11 B General Part Town .................................................................................................................................................... 12 DA Highway Townwide ................................................................................................................................................. 13 DB Highway Part Town................................................................................................................................................. 14 F Water ......................................................................................................................................................................... 15 G Sewer ........................................................................................................................................................................ 16 R Risk Retention ........................................................................................................................................................... 17 SF Fire Protection ......................................................................................................................................................... 18 V Debt Service .............................................................................................................................................................. 19 Capital Improvement Program ....................................................................................................................................... 20 Capital Project Detail ..................................................................................................................................................... 21 Sidewalks Parks and Utility Capital Projects ................................................................................................................. 22 Five Year Capital Plan ................................................................................................................................................... 23 Vehicle and Equipment Plan ......................................................................................................................................... 24 Debt Information ............................................................................................................................................................ 25 Water Debt Payment Detail ........................................................................................................................................... 26 Detailed Fund Schedules .............................................................................................................................................. 27 A General Townwide Detailed Schedules .................................................................................................................... 28 B General Part Town Detailed Schedules .................................................................................................................... 42 DA Highway Townwide Detailed Schedules ................................................................................................................. 46 DB Highway Part Town Detailed Schedules ................................................................................................................ 50 F Water Detailed Schedules ......................................................................................................................................... 55 G Sewer Detailed Schedules ........................................................................................................................................ 61 R Risk Retention Detailed Schedules ........................................................................................................................... 66 SF Fire Protection Detailed Schedules ......................................................................................................................... 68 V Debt Service Detailed Schedules .............................................................................................................................. 70 Supporting Schedules ................................................................................................................................................... 72 Community Services and Program Support .................................................................................................................. 73 Assessment Bases and Special Districts....................................................................................................................... 74 Calculation Status .......................................................................................................................................................... 75 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 3 Budget at a Glance Measure Amount 2026 budget appropriations $31,812,464.16 2027 tentative appropriations $39,306,436.46 Dollar increase $7,493,972.30 Percentage increase 23.56% Budgeted revenues $37,853,307.81 Appropriated fund balance $1,403,128.65 Appropriated reserves $50,000.00 Property taxes and benefit assessments $13,730,254.81 Budgeted borrowing proceeds $5,905,000.00 Capital project appropriations $9,206,830.00 Equipment and capital outlay $1,110,000.00 Revenues, fund balance and reserves finance the full appropriation total. Borrowing, capital projects, equipment and property taxes are included in the amounts above and are not additional costs to be added to the total. Appropriations by fund Fund 2027 Tentative Share A General Townwide 7,232,603.00 18.40% B General Part Town 2,819,240.00 7.17% DA Highway Townwide 1,270,142.00 3.23% DB Highway Part Town 3,737,327.00 9.51% F Water 6,700,827.26 17.05% G Sewer 10,693,995.00 27.21% R Risk Retention 46,500.00 0.12% SF Fire Protection 6,702,304.20 17.05% V Debt Service 103,498.00 0.26% All funds 39,306,436.46 100.00% TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 4 Major Year over Year Changes Total appropriations increase $7,493,972.30, or 23.56 Fund 2026 budget 2027 tentative Change Percent A 7,031,054.00 7,232,603.00 201,549.00 2.87% B 2,532,956.00 2,819,240.00 286,284.00 11.30% DA 764,368.00 1,270,142.00 505,774.00 66.17% DB 3,890,650.00 3,737,327.00 (153,323.00) -3.94% F 6,673,739.80 6,700,827.26 27,087.46 0.41% G 5,235,865.00 10,693,995.00 5,458,130.00 104.25% R 49,500.00 46,500.00 (3,000.00) -6.06% SF 5,528,745.36 6,702,304.20 1,173,558.84 21.23% V 105,586.00 103,498.00 (2,088.00) -1.98% All funds 31,812,464.16 39,306,436.46 7,493,972.30 23.56% Principal changes The Sewer Fund increases $5,458,130.00 or 104.25%. Its IAWWTF capital appropriation is $6 million, compared with $590,000 in the 2026 account schedule. That project explains most of the Sewer Fund increase. Fire Protection increases $1,173,558.84 or 21.23%. The City of Ithaca fire-services contract rises from $5,229,503 to $6,420,806. The Cayuga Heights fire-services payment decreases by approximately $30,744. Fire-service cost growth is the main cause of the increase in the illustrated Town outside Village property taxes. Highway Townwide increases $505,774 or 66.17%. Forest Home bridge costs rises from $50,000 to $505,000 in the account schedule. Water increases $27,087.46 or 0.41%, while General Townwide increases $201,549 or 2.87%. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 5 Property Tax Levy by Fund The property tax levy increases $1,933,107, or 20.76%. Fire Protection accounts for $1,785,304 of the increase. Funds with no levy in either year show a dash in the percentage column. Amounts are rounded to whole dollars. Fund 2026 Budget 2027 Tentative Change Change % A General Townwide $4,300,000 $4,430,000 +$130,000 +3.02% B General Part Town $0 $0 $0 — DA Highway Townwide $630,000 $650,000 +$20,000 +3.17% DB Highway Part Town $0 $0 $0 — F Water $15,421 $13,580 −$1,841 -11.94% G Sewer $15,723 $15,367 −$356 -2.27% R Risk Retention $0 $0 $0 — SF Fire Protection $4,350,000 $6,135,304 +$1,785,304 +41.04% V Debt Service $0 $0 $0 — Total property tax levy $9,311,144 $11,244,251 +$1,933,107 +20.76% Water and Sewer Benefit Assessments Water and Sewer also receive benefit assessments in addition to their ad valorem property tax levies. Fund 2026 Budget 2027 Tentative Change Change % F Water $1,539,254 $1,557,834 +$18,580 +1.21% G Sewer $908,555 $928,170 +$19,615 +2.16% Total assessments $2,447,809 $2,486,004 +$38,195 +1.56% Property taxes and benefit assessments combined rise from $11,758,953 to $13,730,255, an increase of $1,971,302 (16.76%). This is the combined amount shown in the financing summary. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 6 Taxpayer Impact Fire Services are the main driver of the property-tax increase for the Town outside the Village of Cayuga Heights. On a property assessed at $300,000, the annual Town taxes increase $315.25. The Fire portion represents $297.08, or approximately 94% of that increase. Town rate per 1000 dollars 2026 2027 Tentative Change General Townwide 1.862647 1.915125 2.82% Highway Townwide 0.272900 0.281000 2.97% Fire district 2.452015 3.442285 40.39% Properties assessed at $300,000 dollars Location 2026 Town Tax 2027 Town Tax Annual increase Town outside Village $1,376.27 $1,691.52 $315.25 Village of Cayuga Heights $640.66 $658.84 $18.17 Town outside Village tax components Component 2026 2027 Tentative Increase General Townwide $558.79 $574.54 $15.74 Highway Townwide $81.87 $84.30 $2.43 Fire district $735.60 $1,032.69 $297.08 The Town outside Village example includes General Townwide, Highway Townwide and Fire Protection. The Village of Cayuga Heights example includes the two Townwide levies. The Town Fire levy does not apply to properties in the Village of Cayuga Heights. These examples show Town property taxes on a $300,000 taxable assessed value. They exclude the Village’s own tax bill, County, school and other levies, all water and sewer ad valorem charges, benefit assessments and utility usage bills. Displayed amounts are rounded separately, so subtracting displayed values may differ by one cent from the calculated increase. Tax cap Due to the increase in the cost of fire services, the Town will exceed the tax cap. The Town has voted to exceed the cap for the 2027 budget. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 7 Revenues and Expenditures Budget financing Source 2027 amount Share Property taxes and benefit assessments 13,730,254.81 34.93% Sales tax 4,965,235.00 12.63% Departmental income including utility charges 9,231,255.00 23.49% Borrowing proceeds 5,905,000.00 15.02% Other budgeted revenues 4,021,563.00 10.23% Fund balance and reserves 1,453,128.65 3.70% Total financing 39,306,436.46 100.00% Property taxes and benefit assessments provide $13.73 million. Sales tax provides $4.97 million, and departmental income, including quarterly water/sewer charges, provides $9.23 million. Budgeted borrowing proceeds of $5.91 million support the capital program and are shown separately from recurring revenues. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 8 Revenue Detail Revenue category 2027 amount Real Property Taxes 11,244,250.69 Water / Sewer Benefit Units 2,486,004.12 Real Property Tax Items 58,991.00 Sales Tax 4,965,235.00 Franchise Tax 50,000.00 Departmental Income 9,231,255.00 Intergovernmental Charges 151,900.00 Use Of Money & Property 1,281,662.00 Licenses And Permits 8,000.00 Fines And Forfeitures 160,000.00 Sale Of Property 225,500.00 Misc. Local Sources 489,000.00 Interfund Revenues 484,858.00 State & Federal Aid 965,654.00 Interfund Transfers 145,998.00 Proceeds Of Obligations 5,905,000.00 Total revenues 37,853,307.81 Appropriated fund balance 1,403,128.65 Appropriated reserves 50,000.00 Total financing 39,306,436.46 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 9 Expenditure Composition Expenditures by function Function 2027 amount Share General Government 3,772,991.00 9.60% Public Safety 6,807,188.20 17.32% Health & Wellness 46,500.00 0.12% Transportation 5,047,361.00 12.84% Culture & Recreation 1,536,678.00 3.91% Home & Community Svc 17,429,366.00 44.34% Employee Benefits 3,509,970.00 8.93% Debt Service 1,010,382.26 2.57% Interfund Transfers 146,000.00 0.37% Total 39,306,436.46 100.00% Expenditures by class Class 2027 amount Share Personal Services 6,131,540.00 15.60% Equipment/Capital Outlay 1,110,000.00 2.82% Contractual Services 18,191,714.20 46.28% Capital Projects 9,206,830.00 23.42% Employee Benefits 3,509,970.00 8.93% Debt Service 1,010,382.26 2.57% Interfund Transfers 146,000.00 0.37% Total 39,306,436.46 100.00% Home and community services include the water and sewer programs. Public safety includes contracted Fire Services. Capital project appropriations represent 23.42% of the total budget. The two tables classify the same spending in different ways and are not added together. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 10 Standardized Fund Summaries The following nine fund summaries use a consistent format: purpose, annual appropriations and change, current financing, expenditure classes and principal budget considerations. Fund 2026 budget 2027 tentative A General Townwide 7,031,054.00 7,232,603.00 B General Part Town 2,532,956.00 2,819,240.00 DA Highway Townwide 764,368.00 1,270,142.00 DB Highway Part Town 3,890,650.00 3,737,327.00 F Water 6,673,739.80 6,700,827.26 G Sewer 5,235,865.00 10,693,995.00 R Risk Retention 49,500.00 46,500.00 SF Fire Protection 5,528,745.36 6,702,304.20 V Debt Service 105,586.00 103,498.00 All funds 31,812,464.16 39,306,436.46 General Townwide and Highway Townwide serve the entire Town. Part-town fund activities and the Town Fire levy apply outside the Village of Cayuga Heights. Water and sewer district charges have their own applicability and billing bases. . TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 11 A General Townwide Supports Townwide administration, courts, public works facilities, parks, youth and community programs, stormwater and related employee benefits. Annual comparison Amount 2026 Budget 7,031,054.00 2027 Tentative Appropriations 7,232,603.00 Dollar change 201,549.00 Percentage change 2.87% Current financing Measure 2027 amount Budgeted revenues 6,795,985.00 Appropriated fund balance 386,618.00 Appropriated reserves 50,000.00 Property-tax levy included in revenues 4,430,000.00 Expenditure classes Class 2027 amount Personal Services 2,891,345.00 Equipment/Capital Outlay 283,000.00 Contractual Services 1,879,463.00 Capital Projects 416,830.00 Employee Benefits 1,651,800.00 Interfund Transfers 110,165.00 The General Fund provides $386,618 of fund balance and $50,000 of reserves. Town Hall Weatherization is carried in the CIP at $2.5 million; the matching capital appropriation is not included in the current fund budget as bonding may be needed depending on grants. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 12 B General Part Town Supports part-town planning, zoning, code enforcement and related employee benefits. Annual comparison Amount 2026 Budget 2,532,956.00 2027 Tentative appropriations 2,819,240.00 Dollar change 286,284.00 Percentage change 11.30% Current financing Measure 2027 amount Budgeted revenues 2,609,085.00 Appropriated fund balance 210,155.00 Appropriated reserves 0.00 Property-tax levy included in revenues 0.00 Expenditure classes Class 2027 amount Personal Services 1,361,200.00 Equipment/Capital Outlay 5,750.00 Contractual Services 690,723.00 Employee Benefits 754,400.00 Interfund Transfers 7,167.00 The fund shows no current property-tax levy. Its principal recurring financing comes from non-property-tax sources, primarily sales tax. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 13 DA Highway Townwide Supports Townwide highway equipment and Forest Home bridge assessment and maintenance. Annual comparison Amount 2026 Budget 764,368.00 2027 Tentative Appropriations 1,270,142.00 Dollar change 505,774.00 Percentage change 66.17% Current financing Measure 2027 amount Budgeted revenues 1,223,680.00 Appropriated fund balance 46,462.00 Appropriated reserves 0.00 Property-tax levy included in revenues 650,000.00 Expenditure classes Class 2027 amount Personal Services 283,730.00 Equipment/Capital Outlay 23,750.00 Contractual Services 320,845.00 Capital Projects 505,000.00 Employee Benefits 129,650.00 Interfund Transfers 7,167.00 Forest Home bridge assessment and maintenance is budgeted at $505,000. The fund carries $505,000 of borrowing proceeds. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 14 DB Highway Part Town Supports part-town road maintenance, snow and ice control, road improvements, highway vehicles and equipment. Annual comparison Amount 2026 Budget 3,890,650.00 2027 Tentative Appropriations 3,737,327.00 Dollar change (153,323.00) Percentage change -3.94% Current financing Measure 2027 amount Budgeted revenues 3,259,500.00 Appropriated fund balance 477,827.00 Appropriated reserves 0.00 Property-tax levy included in revenues 0.00 Expenditure classes Class 2027 amount Personal Services 946,265.00 Equipment/Capital Outlay 523,750.00 Contractual Services 769,025.00 Capital Projects 910,000.00 Employee Benefits 581,120.00 Interfund Transfers 7,167.00 The fund shows no current property-tax levy and no borrowing proceeds. The CIP describes $910,000 of road work in its bond column. That planning label is not a finalized borrowing decision. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 15 F Water Supports water administration, transmission and distribution, common supply charges, capital projects and annual water debt payments. Annual comparison Amount 2026 Budget 6,673,739.80 2027 Tentative Appropriations 6,700,827.26 Dollar change 27,087.46 Percentage change 0.41% Current financing Measure 2027 amount Budgeted revenues 6,419,713.84 Appropriated fund balance 281,113.42 Appropriated reserves 0.00 Property-tax levy included in revenues 13,579.85 Benefit assessments included in revenues 1,557,833.99 Expenditure classes Class 2027 amount Personal Services 460,200.00 Equipment/Capital Outlay 164,500.00 Contractual Services 3,913,626.00 Capital Projects 975,000.00 Employee Benefits 272,950.00 Debt Service 907,384.26 Interfund Transfers 7,167.00 The budget includes $975,000 of capital projects and $907,384.26 of annual debt payments. Water charges and benefit assessments are presented in the supporting schedules; they are excluded from the $300,000 property-tax examples. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 16 G Sewer Supports sewer collection, administration, treatment contributions, Town sewer improvements and IAWWTF capital projects. Annual comparison Amount 2026 Budget 5,235,865.00 2027 Tentative Appropriations 10,693,995.00 Dollar change 5,458,130.00 Percentage change 104.25% Current financing Measure 2027 amount Budgeted revenues 10,693,041.98 Appropriated fund balance 953.02 Appropriated reserves 0.00 Property-tax levy included in revenues 15,366.84 Benefit assessments included in revenues 928,170.14 Expenditure classes Class 2027 amount Personal Services 188,800.00 Equipment/Capital Outlay 109,250.00 Contractual Services 3,868,728.00 Capital Projects 6,400,000.00 Employee Benefits 120,050.00 Interfund Transfers 7,167.00 The IAWWTF project is estimated at approximately $6 million. The Town may not bond the full amount; the bond amount is TBD. Current budgeted sewer borrowing proceeds are $5.4 million. The 2028 jointly owned sewer project remains TBD. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 17 R Risk Retention Supports employee wellness, health programs and related risk-retention activities. Annual comparison Amount 2026 Budget 49,500.00 2027 Tentative Appropriations 46,500.00 Dollar change (3,000.00) Percentage change -6.06% Current financing Measure 2027 amount Budgeted revenues 46,500.00 Appropriated fund balance 0.00 Appropriated reserves 0.00 Property-tax levy included in revenues 0.00 Benefit assessments included in revenues 0.00 Expenditure classes Class 2027 amount Contractual Services 46,500.00 The fund budgets $46,500. The core summary assigns this amount to health and wellness, while the detailed account schedule separately identifies employee-benefit costs within the fund. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 18 SF Fire Protection Supports contracted Fire Services from the City of Ithaca and Village of Cayuga Heights and the distribution of state fire-insurance tax revenue. Annual comparison Amount 2026 Budget 5,528,745.36 2027 Tentative Appropriations 6,702,304.20 Dollar change 1,173,558.84 Percentage change 21.23% Current financing Measure 2027 amount Budgeted revenues 6,702,304.00 Appropriated fund balance 0.20 Appropriated reserves 0.00 Property-tax levy included in revenues 6,135,304.00 Benefit assessments included in revenues 0.00 Expenditure classes Class 2027 amount Contractual Services 6,702,304.20 The City fire-services provision is $6,420,806. Fire-service cost growth is the principal driver of the Town outside Village property-tax increase. The Town has voted to exceed the tax cap. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 19 V Debt Service Supports the public works facility office-expansion annual debt payment and fiscal-agent costs. Annual comparison Amount 2026 Budget 105,586.00 2027 Tentative Appropriations 103,498.00 Dollar change (2,088.00) Percentage change -1.98% Current financing Measure 2027 amount Budgeted revenues 103,498.00 Appropriated fund balance 0.00 Appropriated reserves 0.00 Property-tax levy included in revenues 0.00 Benefit assessments included in revenues 0.00 Expenditure classes Class 2027 amount Contractual Services 500.00 Debt Service 102,998.00 Annual PWF office-expansion principal and interest total $102,998. Fiscal-agent costs of $500 bring the fund appropriation to $103,498. Annual payments do not represent the Town’s total outstanding debt. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 20 Capital Improvement Program The budget includes $9,206,830.00 in capital-project appropriations. The 2027 CIP separately lists $12,745,000.00 of planned projects, including conditional funding and project scope beyond current appropriations. The CIP is not added to the budget total. Fund Budget capital 2027 CIP plan A 416,830.00 3,955,000.00 B 0.00 0.00 DA 505,000.00 505,000.00 DB 910,000.00 910,000.00 F 975,000.00 975,000.00 G 6,400,000.00 6,400,000.00 Total 9,206,830.00 12,745,000.00 IAWWTF capital project The Ithaca Area Wastewater Treatment Facility project is expected to cost approximately $6 million. The Town may not bond the entire amount. The bond amount is TBD. The current Sewer Fund budget carries $5.4 million in borrowing proceeds. T Town Hall Weatherization The CIP lists $2.5 million for Town Hall Weatherization. The project is tentative and the Town may need to bond for it depending on the availability of grant funds which are unknown at this time. The final funding mix is not established, and no matching appropriation is included in the current General Fund budget. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 21 Capital Project Detail Town facilities Project Cash Grant Bond A Town Hall Weatherization (estimated $2,500,000) TBD TBD TBD A PWF Light Upgrades to LED (Interior & Exterior) 250,000 -- -- A PWF Security Fence & Salt Barn Roof 100,000 -- -- Roads and bridges Project Cash Grant Bond DA Townline Bridge (Bridge NY for TC) -- -- -- DB Lower Stone Quarry Grant/Design/Acquisition -- -- -- DB Road Asphalt Replacement and Rehabilitation 0 -- 910,000 DA FH Bridge(s) Assessment 15,000 -- -- DA FH Bridge(s) Maintenance -- -- 490,000 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 22 Sidewalks Parks and Utility Capital Projects Sidewalks parks and trails Project Cash Grant Bond A Rt 96 Grant Submission -- -- -- A Rt 96 Sidewalk Design/Acquisition 2027 160,000 640,000 -- A East Shore Drive Ped Corridor -- -- -- B Forest Home Improvements Study/Design 2026 Encumbrance for study in 2027 -- -- A Winthrop Dr Sidewalk -- -- -- A Trail Overlay 30,000 0 0 A Iacovelli Playground and Parking Area 116,830 158,170 -- Water and sewer Project Cash Grant Bond F Stone Quarry Rd; Commonland; Winners Circ 2025 Encumberance for 2027 to complete -- -- F 2027 Misc Water Main Replacement (Rich Rd) 800,000 -- -- F Backup Generator Chris Circle 175,000 -- -- G Sewer Lining/MH Rehab 300,000 -- -- G Linderman Creek Rt 79 Crossing Repair 100,000 -- -- G Joint Interceptor Project -- -- -- G IAWWTF CIP (estimated $6,000,000) TBD TBD TBD G Six Mile Creek Pipe Bridge -- -- -- TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 23 Five Year Capital Plan The following table presents the five-year capital plan. It is a planning schedule rather than a multi-year appropriation. Unpriced future projects and conditional funding remain outside a finalized five-year total. Fund 2027 2028 2029 2030 2031 A 3,955,000 7,080,000 230,000 1,780,000 0 B 0 0 0 0 0 DA 505,000 0 0 0 0 DB 910,000 4,200,000 800,000 800,000 0 F 975,000 2,625,000 775,000 0 0 G 6,400,000 7,500,000 300,000 300,000 300,000 Total 12,745,000 21,405,000 2,105,000 2,880,000 300,000 The 2028 Sewer Fund rollup includes a repeated $6 million jointly owned sewer project amount whose project-level estimate is TBD. The displayed $21,405,000 2028 total must therefore remain identified as working. Future zero entries do not establish that no capital work will be needed, only that cost estimates are not yet available. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 24 Vehicle and Equipment Plan The replacement plan lists $1,085,000.00 in purchases, $212,000.00 in estimated auction or trade proceeds, and a net estimate of $873,000.00. Sale proceeds are budgeted separately from gross purchase appropriations. Replacement item Unit Purchase estimate Trade estimate range 2016 International Dump (Water & Sewer) 11 200,000.00 $25,000-$30,000 2019 Ford F450 Super Duty Dump 61 100,000.00 $15,000-$25,000 2019 Ford F350 4x4 Super Cab w/plow 66 85,000.00 $15,000-$25,000 2018 Ford F350 4x4 Super Cab w/plow 80 70,000.00 $15,000-$25,000 2014 Ford F150 XLT Super Cab 4x4 (E) 25 75,000.00 $5,000-$14,000 2008 New Holland Backhoe/Loader 42 150,000.00 $22,000-$32,000 2020 Caterpillar Mini-Excavator 305.5E CR 68 100,000.00 $35,000-$50,000 2011 Mobark Chipper 82 135,000.00 $10,000-$20,000 2022 Sure-Trac Tilt Trailer T1 15,000.00 $3,000-$6,000 2022 Giant Loader* 35 90,000.00 $20,000-$50,000 2010 Finn T-75 Hydroseeder 57 65,000.00 $15,000-$25,000 Total purchases 1,085,000.00 Aggregate proceeds assumption 212,000.00 Estimated net cost 873,000.00 Fund allocation Fund Item allocation Account allocation A Parks and Stormwater 271,250.00 271,250.00 DA Highway 22,500.00 22,500.00 DB Highway 520,000.00 520,000.00 F Water 162,750.00 162,750.00 G Sewer 108,500.00 108,500.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 25 Debt Information Budgeted annual principal and interest payments total $1,010,382.26. These payments comprise Water Fund debt service and the public works facility office-expansion payment. They are annual appropriations, not total debt outstanding. Annual debt payment Principal Interest Total Water Fund 812,000.00 95,384.26 907,384.26 PWF office expansion 81,130.00 21,868.00 102,998.00 Total 893,130.00 117,252.26 1,010,382.26 The Debt Service Fund also includes $500 in fiscal-agent costs, bringing its appropriation to $103,498. Fiscal-agent costs are outside the principal-and-interest total above. Budgeted borrowing proceeds Fund and purpose 2027 budget DA Forest Home bridges 505,000.00 G Sewer capital program 5,400,000.00 All funds 5,905,000.00 The IAWWTF project estimate is approximately $6 million; the final bond amount is TBD. The current Sewer Fund borrowing provision is $5.4 million. Town Hall Weatherization borrowing depends on grant availability, and the final funding mix is not established. Outstanding debt information A complete schedule of outstanding principal, interest rates, maturities and future debt payments is not provided here. No total debt-outstanding or remaining borrowing-capacity figure is inferred from the annual appropriations. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 26 Water Debt Payment Detail Account Description 2027 amount F9710.623 Christopher Circle Water Tank Repl. 65,000.00 F9710.624 Coddington Road Water Main - Phase 1 90,000.00 F9710.627 Sapsucker Woods Water Tank Repl. 110,000.00 F9710.628 Coddington Road Water Main - Phase 2 47,000.00 F9710.629 2018 Bond Issue, Principal 285,000.00 F9710.630 2020-A Bond Issue 215,000.00 F9710.723 Christopher Circle Water Tank Repl. 5,970.00 F9710.724 Coddington Road Water Main - Phase 1 8,430.00 F9710.727 Sapsucker Woods Water Tank Repl. 10,490.00 F9710.728 Coddington Road Water Main - Phase 2 5,461.26 F9710.729 2018 Bond Issue 65,033.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 27 Detailed Fund Schedules TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 28 A General Townwide Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1010.100 Town Board / REGULAR 106,492.44 106,024.50 110,800.00 60,602.20 115,200.00 A1010.400 Town Board / CONTRACTUAL 0.00 -- 0.00 0.00 0.00 A1010.410 Town Board / CONFERENCES & MILEAGE 3,913.49 3,797.20 6,500.00 3,984.48 7,000.00 A1110.100 Justices / REGULAR 200,113.49 200,410.68 219,400.00 118,717.33 239,500.00 A1110.110 Justices / COURT ATTENDANT -- -- 0.00 1,710.00 8,700.00 A1110.200 Justices / EQUIPMENT 0.00 0.00 0.00 0.00 0.00 A1110.400 Justices / CONTRACTUAL 599.99 10,224.66 1,000.00 30.00 1,000.00 A1110.401 Justices / AUDITING SERVICES 1,850.00 1,850.00 2,000.00 0.00 2,000.00 A1110.408 Justices / POSTAGE 1,961.53 2,072.61 2,300.00 1,207.70 2,500.00 A1110.410 Justices / CONFERENCES & MILEAGE 2,059.32 1,192.02 2,500.00 0.00 2,500.00 A1110.412 Justices / LAW LIBRARY & PUBLICATIONS 421.10 966.19 1,000.00 150.00 1,000.00 A1110.420 Justices / DUES & PUBLICATIONS 1,263.27 835.69 1,500.00 883.32 1,500.00 A1110.449 Justices / FURNITURE & FURNISHINGS 0.00 0.00 0.00 0.00 0.00 A1110.482 Justices / NYS FEES, FINES & COLLECTIONS 82,275.00 86,229.50 75,000.00 43,503.00 83,000.00 A1110.489 Justices / COURT SECURITY OFFICER 4,800.00 4,200.00 6,000.00 1,640.80 0.00 A1220.100 Supervisor / TOWN SUPERVISOR 38,797.93 38,627.94 40,360.00 22,420.35 41,975.00 A1220.101 Supervisor / DEPUTY TOWN SUPERVISOR 11,639.38 11,588.41 12,110.00 6,726.15 0.00 A1220.103 Supervisor / ADMIN FUNCTION TOWN SUPERVISOR 46,557.78 46,353.62 48,430.00 26,904.30 63,000.00 A1220.200 Supervisor / SUPERVISOR - EQUIPMENT 0.00 0.00 0.00 0.00 0.00 A1220.400 Supervisor / CONTRACTUAL 257.42 0.00 0.00 0.00 0.00 A1220.410 Supervisor / CONFERENCES & MILEAGE 1,555.50 1,520.77 1,700.00 0.00 4,500.00 A1220.416 Supervisor / CELL PHONE REIMBURSEMENT 600.00 1,210.88 720.00 399.99 720.00 A1220.420 Supervisor / DUES & PUBLICATIONS 0.00 0.00 200.00 0.00 200.00 A1316.100 Accounting / REGULAR 71,355.16 79,163.87 88,900.00 53,750.50 76,900.00 A1316.400 Accounting / CONTRACTUAL 132.89 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 29 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1316.408 Accounting / POSTAGE 866.23 657.35 1,000.00 171.07 1,000.00 A1316.410 Accounting / CONFERENCES & MILEAGE 2,182.48 1,167.34 1,200.00 0.00 1,200.00 A1316.411 Accounting / BANKING FEES 119.00 99.00 150.00 99.00 150.00 A1316.415 Accounting / CELL PHONE REIMBURSEMENT 600.00 720.00 720.00 360.00 720.00 A1320.401 Independent Auditing / AUDITING SERVICES 9,237.00 16,242.33 10,000.00 11,350.00 13,000.00 A1330.100 Tax Collection / REGULAR 7,139.60 8,388.76 8,700.00 6,151.56 16,500.00 A1330.400 Tax Collection / CONTRACTUAL 0.00 -- 0.00 0.00 0.00 A1330.408 Tax Collection / POSTAGE 667.90 0.00 5,300.00 5,056.93 5,700.00 A1330.410 Tax Collection / CONFERENCES & MILEAGE 4,457.37 4,620.62 3,000.00 2,600.92 3,000.00 A1330.420 Tax Collection / DUES & PUBLICATIONS 1,376.84 1,481.62 50.00 75.00 100.00 A1330.485 Tax Collection / PRINTING TAX BILLS 25.00 25.00 3,000.00 2,850.62 3,200.00 A1340.100 Budget / REGULAR 102,112.25 105,735.43 106,600.00 59,118.15 114,000.00 A1340.400 Budget / CONTRACTUAL 0.00 0.00 0.00 0.00 0.00 A1340.410 Budget / CONFERENCES & MILEAGE 1,332.58 0.00 2,500.00 746.45 3,500.00 A1340.416 Budget / CELL PHONE REIMBURSEMENT 173.00 622.73 720.00 360.00 720.00 A1340.420 Budget / DUES & PUBLICATIONS 500.00 720.00 500.00 190.00 500.00 A1410.100 Town Clerk / REGULAR 198,183.36 208,763.61 219,400.00 118,784.91 226,000.00 A1410.102 Town Clerk / PERSONAL SERVICES 0.00 0.00 0.00 0.00 0.00 A1410.400 Town Clerk / CONTRACTUAL 846.17 267.98 1,000.00 114.34 1,000.00 A1410.408 Town Clerk / POSTAGE 1,036.53 944.64 800.00 490.14 7,800.00 A1410.410 Town Clerk / CONFERENCES & MILEAGE 689.98 428.18 3,000.00 25.00 3,000.00 A1410.411 Town Clerk / RECORDING & FILING FEES 0.00 -- 0.00 0.00 0.00 A1410.412 Town Clerk / LAW LIBRARY & PUBLICATIONS 0.00 -- 0.00 0.00 0.00 A1410.416 Town Clerk / CELL PHONE REIMBURSEMENT 600.00 720.00 1,440.00 360.00 720.00 A1410.420 Town Clerk / DUES & PUBLICATIONS 135.00 225.52 200.00 150.00 200.00 A1410.423 Town Clerk / LEGAL ADS 2,578.93 2,800.11 4,000.00 586.44 4,000.00 A1420.402 Legal Services / LEGAL SERVICES 0.00 0.00 90,000.00 16,670.00 90,000.00 A1430.100 Human Resources / REGULAR 112,156.00 109,519.72 191,900.00 102,631.23 205,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 30 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1430.400 Human Resources / CONTRACTUAL 3,032.02 4,100.36 5,500.00 279.00 55,000.00 A1430.403 Human Resources / LABOR CONSULTANT 0.00 0.00 2,500.00 670.00 2,500.00 A1430.404 Human Resources / PAYROLL SUPPLIES 197.34 606.34 1,000.00 373.85 1,000.00 A1430.408 Human Resources / POSTAGE 474.47 500.94 500.00 271.30 500.00 A1430.410 Human Resources / CONFERENCES & MILEAGE 176.82 1,336.00 2,500.00 265.56 2,500.00 A1430.416 Human Resources / CELL REIMBURSEMENT 0.00 0.00 720.00 360.00 720.00 A1430.420 Human Resources / DUES & PUBLICATIONS 914.00 611.80 900.00 95.00 900.00 A1430.421 Human Resources / EMPLOYEE EDUCATION & TRAINING 2,767.00 1,057.00 6,000.00 1,367.00 4,000.00 A1430.423 Human Resources / EMPLOYMENT ADS 9,099.59 6,410.15 6,000.00 2,488.55 6,000.00 A1430.424 Human Resources / EMPLOYEE ASSISTANCE PROGRAM 1,079.38 1,055.02 1,200.00 1,073.21 1,300.00 A1430.428 Human Resources / COLLEGE COURSE REIMB PROG 0.00 0.00 2,500.00 0.00 2,500.00 A1430.429 Human Resources / MANAGEMENT PROGRAMS 2,253.19 150.00 3,000.00 0.00 3,000.00 A1440.100 Engineer / REGULAR 407,819.10 427,387.05 501,000.00 212,269.50 496,000.00 A1440.102 Engineer / OVERTIME 7,239.51 4,136.09 5,000.00 2,966.29 4,500.00 A1440.110 Engineer / STUDENT INTERNS 16,440.00 0.00 25,800.00 0.00 27,000.00 A1440.200 Engineer / EQUIPMENT 9,251.00 4,342.16 0.00 0.00 0.00 A1440.400 Engineer / CONTRACTUAL 7,693.19 68.78 74,300.00 22,235.09 60,975.00 A1440.403 Engineer / CONSULTING SERVICES -- 5,552.92 0.00 0.00 0.00 A1440.408 Engineer / POSTAGE 16.13 120.49 0.00 0.00 0.00 A1440.410 Engineer / CONFERENCES & MILEAGE 5,228.58 2,752.76 14,500.00 350.00 14,500.00 A1440.415 Engineer / TELEPHONE 3,900.80 3,573.96 0.00 0.00 0.00 A1440.416 Engineer / CELL PHONE REIMBURSEMENT 250.00 540.00 1,440.00 360.00 0.00 A1440.420 Engineer / DUES & PUBLICATIONS 1,522.38 1,291.92 2,500.00 96.00 0.00 A1440.421 Engineer / EMPLOYEE EDUCATION 0.00 3,645.73 0.00 0.00 0.00 A1440.440 Engineer / PERSONAL PROTECTIVE EQUIPMENT 1,371.73 1,531.28 0.00 0.00 0.00 A1440.450 Engineer / PETROLEUM PRODUCTS 873.24 592.34 2,000.00 157.05 1,000.00 A1440.451 Engineer / VEHICLE MAINTENANCE 1,245.84 1,817.86 2,000.00 1,133.48 2,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 31 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1440.459 Engineer / TOOLS & EQUIPMENT 233.61 1,407.43 0.00 0.00 0.00 A1440.492 Engineer / SOFTWARE -- 0.00 0.00 0.00 0.00 A1460.100 Records Management / REGULAR 0.00 0.00 0.00 0.00 12,250.00 A1460.400 Records Management / CONTRACTUAL 1,495.00 0.00 5,000.00 0.00 0.00 A1460.403 Records Management / DATABASE CONSULTANT 0.00 0.00 0.00 0.00 0.00 A1460.410 Records Management / CONFERENCES & MILEAGE 0.00 0.00 0.00 0.00 0.00 A1460.413 Records Management / CODIFICATION SERVICES 3,901.00 18,583.90 15,000.00 4,080.00 15,000.00 A1460.414 Records Management / ARCHIVE SUPPLIES/MATERIALS 0.00 0.00 0.00 0.00 0.00 A1620.100 Buildings & Grounds / REGULAR 26,230.18 20,464.16 23,900.00 21,692.87 23,700.00 A1620.101 Buildings & Grounds / REGULAR - HIGHWAY LABOR 1,051.46 2,207.07 3,300.00 793.73 3,360.00 A1620.102 Buildings & Grounds / OVERTIME - TOWN HALL 2,805.70 1,299.93 5,000.00 1,720.56 5,000.00 A1620.200 Buildings & Grounds / EQUIPMENT 0.00 0.00 0.00 0.00 0.00 A1620.241 Buildings & Grounds / FURNITURE & FURNISHINGS 0.00 0.00 0.00 0.00 0.00 A1620.440 Buildings & Grounds / PERSONAL PROTECTIVE EQUIPMENT 1,084.44 1,390.00 2,000.00 950.00 2,000.00 A1620.441 Buildings & Grounds / BLDG & GROUNDS MAINTENANCE 76,261.48 36,773.00 50,000.00 30,573.81 80,000.00 A1620.444 Buildings & Grounds / SECURITY & FIRE ALARM 4,113.32 13,882.81 4,700.00 3,820.48 4,700.00 A1620.445 Buildings & Grounds / BUS PASS PRGM / PARKING PERMITS 7,500.00 7,050.00 7,600.00 0.00 8,000.00 A1620.446 Buildings & Grounds / BOTTLED WATER & COFFEE SERVICE 1,047.92 1,005.30 1,200.00 562.06 1,200.00 A1620.447 Buildings & Grounds / BUILDING UTILITIES 49,001.47 50,791.12 60,000.00 30,160.54 62,000.00 A1620.517 Buildings & Grounds / TOWN HALL IMPROVEMENTS 181,495.38 12,087.46 0.00 387,749.34 0.00 A1650.415 Central Communications Systems / TELEPHONE SYSTEM 28,843.38 14,028.38 32,900.00 13,042.18 34,780.00 A1660.404 Central Storeroom / GENERAL OFFICE SUPPLIES 3,388.86 3,271.61 3,500.00 2,134.69 3,800.00 A1670.400 Central Print & Mail / CONTRACTUAL 5,532.00 5,489.32 8,460.00 3,143.99 9,165.00 A1680.100 Information Technology / REGULAR 167,380.31 183,637.03 195,000.00 107,024.85 199,500.00 A1680.110 Information Technology / STUDENT INTERNS 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 32 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1680.291 Information Technology / HARDWARE & EQUIPMENT 30,159.00 20,571.00 7,050.00 2,049.00 11,750.00 A1680.400 Information Technology / CONTRACTUAL 148,290.60 150,036.20 97,900.00 83,653.62 123,100.00 A1680.421 Information Technology / EMPLOYEE EDUCATION & TRAINING 5,781.32 460.14 2,820.00 200.00 2,820.00 A1910.439 Special Items / LIABILITY INSURANCE 48,634.67 56,385.99 60,000.00 57,726.44 64,000.00 A1920.420 Special Items / DUES & PUBLICATIONS 2,461.00 2,480.00 2,500.00 2,730.00 3,000.00 A1920.488 Special Items / TAX/ASSESSMENTS ON REAL PROPERTY 25,576.62 25,091.26 27,000.00 30,356.77 50,000.00 A1990.499 Special Items / CONTINGENT ACCOUNT 0.00 0.00 50,000.00 0.00 0.00 A3010.400 Public Safety Administration / CONTRACTUAL 0.00 0.00 16,668.00 0.00 0.00 A3120.100 School Crossing Guards / REGULAR 25,764.10 28,712.00 38,700.00 20,309.00 42,150.00 A3120.400 School Crossing Guards / CONTRACTUAL 0.00 0.00 200.00 14.25 200.00 A3310.200 Traffic & Transportation Planning / EQUIPMENT 0.00 0.00 0.00 0.00 0.00 A3310.454 Traffic & Transportation Planning / WARREN ROAD SIGNAL 510.59 638.64 600.00 309.85 700.00 A3310.455 Traffic & Transportation Planning / ROAD SIGNS 9,639.90 5,607.42 10,000.00 2,123.30 7,500.00 A3510.487 Dog Control / DOG ENUMERATION 0.00 0.00 0.00 0.00 0.00 A3510.489 Dog Control / COUNTY SPCA DOG CONTROL 45,333.96 45,333.96 45,334.00 26,444.81 45,334.00 A5010.100 Superintendent Highways / REGULAR 245,735.76 254,542.00 278,000.00 153,069.63 284,300.00 A5010.200 Superintendent Highways / EQUIPMENT 0.00 0.00 0.00 0.00 0.00 A5010.400 Superintendent Highways / CONTRACTUAL/CONSULTING 505.75 40.82 500.00 110.97 12,000.00 A5010.410 Superintendent Highways / CONFERENCES & MILEAGE 965.62 2,458.18 7,500.00 5,124.06 3,000.00 A5010.420 Superintendent Highways / DUES & PUBLICATIONS 1,478.92 260.55 1,500.00 969.30 1,000.00 A5010.421 Superintendent Highways / SAFETY & TRAINING 0.00 725.00 9,000.00 4,758.50 5,000.00 A5010.427 Superintendent Highways / DRUG TESTING 1,755.48 1,819.52 1,800.00 742.45 2,000.00 A5010.449 Superintendent Highways / FURNITURE & FURNISHINGS 278.37 147.96 9,000.00 6,509.15 12,000.00 A5010.459 Superintendent Highways / TOOLS & EQUIPMENT 786.74 892.84 0.00 0.00 0.00 A5132.100 Highway Garage / REGULAR 55,545.90 88,437.55 84,500.00 33,612.97 79,500.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 33 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A5132.101 Highway Garage / PUBLIC WORKS DEPT 57,153.40 38,285.74 59,700.00 20,544.66 62,400.00 A5132.102 Highway Garage / OVERTIME 513.44 955.11 2,200.00 569.43 2,200.00 A5132.200 Highway Garage / EQUIPMENT 30,375.00 24,968.62 0.00 0.00 0.00 A5132.400 Highway Garage / CONTRACTUAL/CONSULTING 0.00 0.00 0.00 0.00 0.00 A5132.404 Highway Garage / OFFICE SUPPLIES 1,701.00 904.13 2,000.00 738.40 2,000.00 A5132.416 Highway Garage / CELL PHONE REIMBURSEMENT 10,050.00 11,940.00 11,600.00 6,627.32 13,700.00 A5132.441 Highway Garage / GARAGE MAINTENANCE 42,945.86 82,586.40 62,000.00 33,087.76 62,000.00 A5132.447 Highway Garage / GARAGE UTILITIES 28,716.64 33,223.19 30,000.00 26,864.52 45,000.00 A5132.459 Highway Garage / TOOLS & EQUIPMENT 5,884.06 6,020.49 7,400.00 5,556.55 13,000.00 A5132.517 Highway Garage / HIGHWAY GARAGE/PWF 167,267.00 0.00 0.00 25,900.00 100,000.00 A5182.441 Street Lighting / LIGHT MAINTENANCE 149,048.60 25,763.45 16,000.00 846.50 16,000.00 A5182.447 Street Lighting / ELECTRICITY 22,562.43 20,695.29 25,000.00 9,272.19 25,000.00 A5182.500 Street Lighting / NEW STREETLIGHTS 743.00 0.00 55,000.00 0.00 10,000.00 A5630.469 Bus Operations / BUS OPERATIONS / TCAT 0.00 0.00 25,000.00 0.00 14,191.00 A5681.203 Pedestrian Sidewalks / Walkways / Route 79 / Hector St Sidewalk 13,215.30 0.00 0.00 0.00 0.00 A5681.2XX Pedestrian Sidewalks / Walkways / KING ROAD WEST/BUTTERMILK CROSSWALK 0.00 0.00 0.00 0.00 0.00 A5681.403 Pedestrian Sidewalks / Walkways / CONSULTING SERVICES 0.00 0.00 0.00 0.00 0.00 A5681.5XX Pedestrian Sidewalks / Walkways / East Shore Drive Grant 0.00 0.00 -- -- -- A5681.502 Pedestrian Sidewalks / Walkways / RENWICK BROOK CROSSING 0.00 0.00 50,000.00 0.00 0.00 A5681.503 Pedestrian Sidewalks / Walkways / FOREST HOME STUDY 0.00 0.00 100,000.00 0.00 0.00 A5681.504 Pedestrian Sidewalks / Walkways / RT 96 SIDEWALK DESIGN/ACQUISITION 0.00 0.00 0.00 0.00 160,000.00 A7020.100 Recreation Administration / RECREATION ADMINISTRATION 0.00 0.00 0.00 0.00 0.00 A7020.400 Recreation Administration / CONTRACTUAL 0.00 0.00 0.00 0.00 0.00 A7020.406 Recreation Administration / WORK STUDY 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 34 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A7020.408 Recreation Administration / POSTAGE 0.00 0.00 0.00 0.00 0.00 A7020.410 Recreation Administration / CONFERENCES & MILEAGE 0.00 0.00 0.00 0.00 0.00 A7020.463 Recreation Administration / RECREATION PROGRAMS 0.00 0.00 0.00 0.00 0.00 A7110.100 Town Parks / REGULAR 102,750.96 94,824.50 107,300.00 58,991.04 107,400.00 A7110.101 Town Parks / PUBLIC WORKS DEPT 294,946.94 304,868.36 369,300.00 140,355.22 387,000.00 A7110.102 Town Parks / OVERTIME 25,890.13 29,260.65 21,000.00 17,345.02 30,000.00 A7110.270 Town Parks / VEHICLES / VANS 91,953.09 194,623.84 74,000.00 39,491.40 106,000.00 A7110.279 Town Parks / MISCELLANEOUS EQUIPMENT 35,121.17 6,804.34 96,000.00 47,597.11 111,000.00 A7110.410 Town Parks / CONFERENCES & MILEAGE 1,881.11 1,901.94 2,000.00 2,779.51 12,000.00 A7110.415 Town Parks / TELEPHONE 1,426.43 1,494.36 0.00 0.00 0.00 A7110.420 Town Parks / DUES & PUBLICATIONS 0.00 450.00 550.00 0.00 550.00 A7110.425 Town Parks / APPRENTICESHIP PROGRAM 0.00 -- 0.00 0.00 0.00 A7110.440 Town Parks / PERSONAL PROTECTIVE EQUIPMENT 6,143.03 6,844.02 6,200.00 5,799.83 6,200.00 A7110.441 Town Parks / PARK & GROUNDS MAINTENANCE 19,103.04 10,669.83 72,000.00 18,524.16 70,000.00 A7110.447 Town Parks / PARK UTILITIES 317.80 342.60 0.00 (119.76) 0.00 A7110.450 Town Parks / PETROLEUM PRODUCTS 21,096.64 18,484.92 29,750.00 13,636.86 29,750.00 A7110.451 Town Parks / VEHICLE MAINTENANCE 21,442.17 17,813.75 25,000.00 12,167.32 25,000.00 A7110.452 Town Parks / ROAD DE-ICING SUPPLIES 0.00 3,418.99 0.00 0.00 0.00 A7110.456 Town Parks / PLANTINGS & LANDSCAPING 1,710.93 1,586.16 0.00 0.00 0.00 A7110.457 Town Parks / PARK & GROUNDS IMPROVEMENTS 19,302.62 4,398.36 0.00 0.00 0.00 A7110.458 Town Parks / TUTELO PARK/VALENTINO FIELD 6,146.27 3,281.87 0.00 0.00 0.00 A7110.459 Town Parks / TOOLS & EQUIPMENT 8,080.36 4,196.48 5,000.00 302.26 5,000.00 A7110.460 Town Parks / CITY OF ITHACA PARKS CONTRIBUTION 100,000.00 100,000.00 110,000.00 110,000.00 115,000.00 A7110.461 Town Parks / CODDINGTON ROAD COMMUNITY CNTR 0.00 -- 0.00 0.00 0.00 A7110.524 Town Parks / GAME FARM ROAD TRAIL CROSSING 0.00 0.00 0.00 0.00 0.00 A7110.525 Town Parks / EAST ITHACA REC-WAY IMPRVMNTS 0.00 0.00 0.00 0.00 0.00 A7110.526 Town Parks / TRAIL IMPROVEMENTS / OVERLAY 17,330.49 0.00 30,000.00 0.00 30,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 35 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A7110.529 Town Parks / BABCOCK RIDGE TRAIL 0.00 0.00 0.00 0.00 0.00 A7110.530 Town Parks / IACOVELLI PLAYGROUND 0.00 0.00 0.00 0.00 116,830.00 A7110.531 Town Parks / CODDINGTON RD PARKING 0.00 0.00 0.00 0.00 0.00 A7180.406 Community Garden / WORK STUDY 0.00 0.00 0.00 0.00 0.00 A7180.420 Community Garden / COMMUNITY GARDEN 1,600.17 1,188.59 3,500.00 1,693.65 3,500.00 A7320.461 Youth Services & Programs / CODDINGTON RD CC / CIT PROGRAM 22,547.00 22,547.00 25,464.00 25,464.00 28,000.00 A7320.462 Youth Services & Programs / YOUTH ENTREPRENEURSHIP PRGM 17,186.00 17,186.00 19,000.00 19,000.00 20,500.00 A7320.463 Youth Services & Programs / RECREATION PARTNERSHIP 94,594.00 102,208.00 107,103.00 53,551.50 115,814.00 A7320.464 Youth Services & Programs / YOUTH EMPLOYMENT PROGRAM 77,985.00 79,870.00 80,500.00 0.00 84,212.00 A7320.465 Youth Services & Programs / YOUTH DEVELOPMENT PROGRAM 61,665.05 53,368.98 65,508.00 13,398.15 67,575.00 A7320.466 Youth Services & Programs / YOUTH EXPLORATION PROGRAM 47,127.00 47,127.00 46,000.00 23,000.00 45,347.00 A7410.467 Public Library / TOMPKINS COUNTY PUBLIC LIBRARY 15,000.00 15,000.00 15,000.00 7,500.00 15,000.00 A7510.100 Historian / REGULAR 1,000.00 750.00 1,000.00 0.00 1,000.00 A7510.400 Historian / CONTRACTUAL 0.00 0.00 0.00 0.00 0.00 A7510.420 Historian / DUES & PUBLICATIONS 0.00 0.00 0.00 0.00 0.00 A7510.421 Historian / PROGRAMMING & RESEARCH 0.00 0.00 0.00 0.00 0.00 A7550.400 Celebrations / CONTRACTUAL 5,619.46 4,174.96 6,500.00 2,817.35 4,000.00 A7550.405 Celebrations / GREETINGS & MEMORIALS 866.17 588.05 0.00 0.00 0.00 A7710.212 Land Acquisition / LAND ACQUISITION 0.00 0.00 0.00 0.00 0.00 A7710.213 Land Acquisition / PURCHASE DEVELOPMENT RIGHTS 7,800.00 95,250.00 0.00 493,735.51 0.00 A8540.101 Drainage & Stormwater Management / REGULAR 128.32 28,404.32 7,600.00 283.76 8,100.00 A8540.102 Drainage & Stormwater Management / OVERTIME 0.00 0.00 2,500.00 0.00 2,500.00 A8540.270 Drainage & Stormwater Management / VEHICLES / VANS 22,988.29 48,655.71 18,500.00 9,872.85 26,500.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 36 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A8540.279 Drainage & Stormwater Management / MISCELLANEOUS EQUIPMENT 8,780.30 1,701.09 24,000.00 11,899.78 27,750.00 A8540.400 Drainage & Stormwater Management / CONTRACTUAL/CONSULTING 10,038.56 21,148.11 25,000.00 12,967.69 25,000.00 A8540.410 Drainage & Stormwater Management / CONFERENCE & MILEAGE 0.00 0.00 500.00 0.00 500.00 A8540.420 Drainage & Stormwater Management / DUES & PUBLICATIONS 0.00 4,254.00 1,700.00 0.00 1,000.00 A8540.450 Drainage & Stormwater Management / PETROLEUM PRODUCTS 2,792.07 3,341.59 4,500.00 2,657.48 4,500.00 A8540.459 Drainage & Stormwater Management / TOOLS & EQUIPMENT 12,305.95 9,080.31 12,000.00 7,929.64 12,000.00 A8540.500 Drainage & Stormwater Management / CAPITAL PROJECTS 0.00 0.00 0.00 0.00 0.00 A8810.101 Special Services / Cemetery / PUBLIC WORKS DEPT 4,732.92 1,184.12 6,500.00 38.22 6,710.00 A8810.102 Special Services / Cemetery / OVERTIME 0.00 0.00 0.00 0.00 0.00 A8810.400 Special Services / Cemetery / CONTRACTUAL 0.00 0.00 0.00 0.00 0.00 A8810.441 Special Services / Cemetery / CEMETERY MAINTENANCE 0.00 0.00 0.00 177.53 2,000.00 A8989.467 Community Programs / BIKE SHARE 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 A8989.468 Community Programs / SENIOR CITIZEN & OTHER PROGRAMS 14,000.00 15,000.00 17,500.00 17,500.00 17,500.00 A8989.469 Community Programs / BUS OPERATIONS / GADABOUT 12,000.00 12,000.00 12,000.00 12,500.00 12,500.00 A9010.800 Employee Benefits / NYS RETIREMENT 289,167.00 341,272.00 415,000.00 0.00 427,000.00 A9030.800 Employee Benefits / SOCIAL SECURITY 180,637.96 164,148.99 213,000.00 102,285.13 224,000.00 A9040.800 Employee Benefits / WORKERS COMPENSATION 18,659.00 17,943.00 27,000.00 0.00 25,000.00 A9045.800 Employee Benefits / LIFE INSURANCE 4,306.41 4,371.57 5,000.00 2,583.11 5,500.00 A9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 4,832.83 4,214.40 15,000.00 0.00 15,000.00 A9055.800 Employee Benefits / DISABILITY INSURANCE 3,091.29 3,138.09 3,900.00 1,854.16 4,000.00 A9060.800 Employee Benefits / GROUP HEALTH INSURANCE 575,800.00 600,477.19 808,000.00 426,974.22 950,000.00 A9060.801 Employee Benefits / FLEXIBLE SPENDING PLAN 625.00 710.00 1,300.00 512.00 1,300.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 37 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 A9901.905 Transfers To Other Funds / TRANSFER TO OTHER 776,497.27 0.00 0.00 0.00 0.00 A9901.907 Transfers To Other Funds / TRANSFER TO DEBT SERVICE FUND 104,700.00 103,005.00 105,086.00 104,086.00 102,998.00 A9950.900 Transfers To Capital Funds / TRANSFER TO CAPITAL PROJECT 575,301.51 339,481.57 0.00 17,326.33 0.00 A9950.921 Transfers To Capital Funds / TRANSFER TO E. SHORE DR 0.00 23,961.94 171,960.00 9,584.31 0.00 A9950.923 Transfers To Capital Funds / FOREST HOME DRIVE SIDEWALK 0.00 0.00 0.00 0.00 0.00 A9950.926 Transfers To Capital Funds / EAST KING ROAD PARK DEVELOPMENT 0.00 0.00 0.00 0.00 0.00 A9950.927 Transfers To Capital Funds / ROUTE 96B / DANBY ROAD SIDEWALK 0.00 0.00 0.00 0.00 0.00 A9950.928 Transfers To Capital Funds / PWF OFFICE EXPANSION PROJECT 0.00 437,683.24 250,000.00 26,533.75 0.00 A9950.930 Transfers To Capital Funds / CONTRIBUTION TO GREEN BLDG 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 7,012,169.47 6,285,351.19 7,033,213.00 3,978,749.35 7,232,603.00 Sum of account entries 7,012,169.47 6,285,351.19 7,033,213.00 3,978,749.35 7,232,603.00 Current 2027 account entries sum to $7,232,603.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1001 Real Property Taxes / REAL PROPERTY TAXES 4,140,000.00 4,155,834.00 4,300,000.00 4,300,000.00 4,430,000.00 A1081 Real Property Tax Items / IN LIEU OF TAXES 0.00 0.00 0.00 0.00 0.00 A1082 Real Property Tax Items / COLLEGE CIRCLE ASSOCIATION 36,591.00 36,591.00 36,591.00 36,591.00 36,591.00 A1083 Real Property Tax Items / ELLIS HOLLOW APTS / CONIFER REALTY 9,575.69 10,757.60 10,000.00 10,809.31 10,800.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 38 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A1084 Real Property Tax Items / THERM INC 6,549.31 5,957.32 6,000.00 0.00 0.00 A1087 Real Property Tax Items / ITHACA BEER / NUT REALTY 6,752.94 6,353.02 6,000.00 0.00 0.00 A1090 Real Property Tax Items / INTEREST & PENALTIES 11,733.44 9,158.39 9,000.00 10,096.96 10,000.00 A1120 Non- Property Tax Items / SALES TAX 0.00 1,617,648.40 0.00 0.00 494,000.00 A1255 Departmental Income / TOWN CLERK FEES 3,688.50 5,663.14 3,000.00 4,837.12 5,000.00 A1260 Departmental Income / PERSONNEL FEES - SCLIWC 14,852.06 15,692.36 17,000.00 7,960.80 15,000.00 A1261 Departmental Income / PERSONNEL FEES - GTCMHIC 6,000.00 5,500.00 6,000.00 6,000.00 6,000.00 A1289 Departmental Income / OTHER GENERAL DEPARTMENTAL INCOME 0.00 0.00 -- -- -- A1557 Departmental Income / DOG IMPOUNDMENT FEES 475.00 475.00 500.00 50.00 400.00 A2088 Departmental Income / COMMUNITY GARDEN - GRANTS 0.00 0.00 0.00 0.00 0.00 A2089 Departmental Income / COMMUNITY GARDEN - TOMPKINS 0.00 0.00 0.00 0.00 0.00 A2090 Departmental Income / COMMUNITY GARDEN PLOT FEES 330.00 190.00 200.00 280.00 200.00 A2181 Departmental Income / SUSTAINABILITY GRANT 0.00 0.00 0.00 0.00 -- A2188 Departmental Income / FACILITY FEES 0.00 0.00 0.00 0.00 -- A2183 Departmental Income / ENGINEERING FEES - SEWER PERMITS 5,900.00 7,115.00 7,500.00 2,195.00 5,000.00 A2191 Departmental Income / PARK FEES 1,779.00 2,117.00 2,250.00 4,091.00 4,000.00 A2194 Departmental Income / PEW TRAIL PAVILION DONATIONS 0.00 0.00 0.00 0.00 0.00 A2300 Intergovernmental Charges / SERVICES - OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 A2301 Intergovernmental Charges / SERVICES - OTHER ENTITIES 0.00 0.00 0.00 0.00 0.00 A2350 Intergovernmental Charges / YOUTH SERVICES - COUNTY 79,122.00 86,127.12 86,787.00 63,538.10 90,494.00 A2351 Intergovernmental Charges / YOUTH SERVICES - VILLAGE OF LANSING 17,764.00 18,119.00 18,663.00 0.00 19,596.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 39 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A2352 Intergovernmental Charges / YOUTH SERVICES - TOWN OF CAROLINE 17,885.00 18,243.00 18,790.00 0.00 19,730.00 A2389 Intergovernmental Charges / MISCELLANEOUS REVENUE, OTHER GOV 5,750.00 6,000.00 -- 3,000.00 0.00 A2401 Use Of Money And Property / INTEREST 465,887.60 376,922.21 380,000.00 159,364.14 390,000.00 A2414 Use Of Money And Property / POST OFFICE RENT 100,901.03 88,343.97 86,000.00 43,000.02 90,300.00 A2415 Use Of Money And Property / HISTORY CENTER RENT 11,562.48 11,562.48 10,500.00 6,744.78 10,362.00 A2501 Licenses And Permits / GIFTS & DONATIONS 0.00 26,000.00 -- -- -- A2544 Licenses And Permits / DOG LICENSE 8,344.00 9,031.00 9,000.00 2,202.00 8,000.00 A2610 Fines And Forfeitures / FINES, FEES, & FOREFEITED BAIL 143,451.50 112,727.00 120,000.00 92,990.00 160,000.00 A2660 Sale Of Property/Compensation For Loss / SALE OF REAL PROPERTY 0.00 0.00 0.00 0.00 0.00 A2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 9,581.13 9,884.53 87,000.00 76,182.50 53,000.00 A2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 514.29 17,828.57 0.00 0.00 0.00 A2683 Sale Of Property/Compensation For Loss / SELF INSURANCE RECOVERIES 14,638.74 12,866.87 10,000.00 15,955.22 10,000.00 A2701 Miscellaneous Local Sources / REFUND PRIOR YEARS EXPENSES 0.00 2,823.82 0.00 28,817.90 0.00 A2702 Miscellaneous Local Sources / COMMUNITY BEAUTIFICATION GRANTS 0.00 0.00 0.00 0.00 0.00 A2705 Miscellaneous Local Sources / GIFTS AND DONATIONS 300,000.00 0.00 125,000.00 51.00 125,000.00 A2706 Miscellaneous Local Sources / GRANTS FROM LOCAL GOVT 0.00 200,000.00 0.00 0.00 0.00 A2750 Miscellaneous Local Sources / AIM-RELATED PAYMENTS 0.00 0.00 0.00 0.00 0.00 A2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUE 1,108.65 14.10 0.00 0.00 0.00 A2781 Miscellaneous Local Sources / SUSTAINABILITY PROGRAM 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 40 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative A2782 Miscellaneous Local Sources / PARK FOUNDATION GRANT 0.00 50,000.00 0.00 0.00 0.00 A2791 Miscellaneous Local Sources / CORNELL-NCRE PROJECT 0.00 0.00 0.00 0.00 0.00 A2801 Interfund Revenues / INTERFUND REVENUES 448,298.25 433,510.00 487,214.00 0.00 484,858.00 A3001 State Aid / AID AND INCENTIVES FOR MUNICIPALITIES 93,786.00 87,654.00 90,000.00 0.00 87,654.00 A3005 State Aid / MORTGAGE TAX 236,794.21 218,368.30 175,000.00 150,848.00 230,000.00 A3061 State Aid / STATE GRANT - RECORDS MGM'T 0.00 0.00 0.00 0.00 0.00 A3086 State Aid / STATE GRANT - GATEWAY TRAIL 0.00 0.00 0.00 0.00 0.00 A3087 State Aid / STATE GRANT - PLAYGROUND STRUCTURE 0.00 0.00 0.00 0.00 0.00 A3088 State Aid / STATE GRANT - JUSTICE COURT GRANTS 0.00 6,464.65 0.00 0.00 0.00 A3089 State Aid / SHARED SERVICES INITIATIVE 0.00 0.00 0.00 0.00 0.00 A3889 State Aid / STATE GRANT - CULTURE & RECREATION 0.00 0.00 211,275.00 367,500.00 0.00 A3988 State Aid / STATE GRANT - CEMETERY 0.00 0.00 0.00 0.00 0.00 A3989 State Aid / STATE GRANT - OTHER 0.00 0.00 0.00 0.00 0.00 A4089 Federal Aid / FEDERAL AID, OTHER 0.00 0.00 0.00 0.00 0.00 A4889 Federal Aid / FEDERAL AID 0.00 0.00 0.00 0.00 0.00 A5031/B Interfund Transfers / INTERFUND TRANSFER - GENERAL P-T 0.00 0.00 0.00 0.00 0.00 A5031/DA Interfund Transfers / INTERFUND TRANSFER - HIGHWAY 0.00 0.00 0.00 0.00 0.00 A5031/DB Interfund Transfers / INTERFUND TRANSFER - HIGHWAY P-T 0.00 0.00 0.00 0.00 0.00 A5031/F Interfund Transfers / INTERFUND TRANSFER - WATER 0.00 0.00 0.00 0.00 0.00 A5031/G Interfund Transfers / INTERFUND TRANSFER - SEWER 0.00 0.00 0.00 0.00 0.00 A5031/H Interfund Transfers / TRANSFER FROM CAPITAL PROJECT(S) 0.00 0.00 0.00 0.00 0.00 A5710 Proceeds Of Obligations / PROCEEDS FROM SERIAL BONDS 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 41 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 6,199,615.82 7,671,542.85 6,319,270.00 5,393,104.85 6,795,985.00 Sum of account entries 6,199,615.82 7,671,542.85 6,319,270.00 5,393,104.85 6,795,985.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 42 B General Part Town Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative B1320.401 Independent Auditing / AUDITING SERVICES 3,170.00 3,685.58 4,000.00 2,500.00 4,500.00 B1420.402 Legal Services / LEGAL SERVICES 110,409.45 195,663.00 100,000.00 37,581.50 70,000.00 B1620.236 Buildings & Grounds / FURNITURE & FURNISHINGS 0.00 0.00 0.00 0.00 0.00 B1650.415 Central Communications Systems / TELEPHONE SYSTEM 9,769.14 5,838.03 16,100.00 8,883.19 17,100.00 B1660.404 Central Storeroom / GENERAL OFFICE SUPPLIES 1,357.26 1,507.41 1,600.00 462.79 1,600.00 B1670.400 Central Print & Mail / CONTRACTUAL 6,128.00 4,985.00 4,140.00 2,941.67 4,485.00 B1670.438 Central Print & Mail / PRINTER/COPIER SUPPLIES 0.00 0.00 0.00 0.00 0.00 B1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 5,750.00 B1680.292 Information Technology / SOFTWARE 0.00 0.00 0.00 0.00 0.00 B1680.292 Information Technology / SOFTWARE 0.00 0.00 0.00 0.00 0.00 B1680.400 Information Technology / CONTRACTUAL 40,772.86 27,913.76 47,900.00 36,456.22 60,300.00 B1680.421 Information Technology / EMPLOYEE EDUCATION & TRAINING 0.00 0.00 1,380.00 0.00 1,380.00 B1680.491 Information Technology / HARDWARE & EQUIPMENT 6,998.09 1,078.47 3,450.00 761.88 0.00 B1910.439 Special Items / LIABILITY INSURANCE 17,926.80 20,523.13 19,700.00 22,561.76 25,000.00 B1920.420 Special Items / DUES & PUBLICATIONS 2,754.00 0.00 5,586.00 5,585.00 10,311.00 B1920.488 Special Items / TIME WARNER COUNTY TAX CREDIT 1,351.49 1,239.95 1,500.00 1,294.20 1,500.00 B1990.499 Special Items / CONTINGENCY 0.00 0.00 0.00 0.00 0.00 B8010.100 Zoning & Code Enforcement / REGULAR 643,658.23 661,509.38 728,600.00 396,761.35 740,000.00 B8010.101 Zoning & Code Enforcement / BOARD MEMBERS 7,290.00 5,320.00 12,000.00 2,090.00 12,000.00 B8010.102 Zoning & Code Enforcement / BUILDING & ZONING OVERTIME 0.00 0.00 1,500.00 0.00 1,500.00 B8010.270 Zoning & Code Enforcement / STAFF / INSPECTION VEHICLE 0.00 46,255.12 0.00 0.00 0.00 B8010.400 Zoning & Code Enforcement / CONTRACTUAL 10,525.01 5,992.26 7,500.00 5,000.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 43 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative B8010.410 Zoning & Code Enforcement / CONFERENCES & MILEAGE 3,028.70 3,376.00 13,000.00 5,363.37 10,000.00 B8010.415 Zoning & Code Enforcement / TELEPHONE 6,945.27 7,520.83 0.00 0.00 0.00 B8010.420 Zoning & Code Enforcement / DUES & PUBLICATIONS 5,133.96 14,956.33 7,060.00 2,259.45 0.00 B8010.440 Zoning & Code Enforcement / PERSONAL PROTECTIVE EQUIPMENT 2,800.84 8,640.25 3,000.00 42.39 3,000.00 B8010.449 Zoning & Code Enforcement / FURNITURE & FURNISHINGS 0.00 696.00 2,000.00 399.98 2,000.00 B8010.450 Zoning & Code Enforcement / PETROLEUM PRODUCTS 688.47 856.59 1,200.00 423.67 1,200.00 B8010.451 Zoning & Code Enforcement / VEHICLE MAINTENANCE 1,527.64 1,445.15 2,000.00 903.15 2,000.00 B8010.483 Zoning & Code Enforcement / FIRE SAFETY INSPECTIONS 1,643.32 2,665.00 7,000.00 2,180.00 7,000.00 B8020.100 Planning / REGULAR 390,796.73 429,495.29 470,500.00 255,226.69 484,000.00 B8020.101 Planning / BOARD MEMBERS 8,610.00 6,610.00 18,400.00 2,480.00 18,400.00 B8020.110 Planning / STUDENT INTERNS 5,590.35 7,180.00 16,500.00 5,771.75 17,500.00 B8020.120 Planning / SUSTAINABILITY PLANNER 72,393.87 76,243.26 86,600.00 47,132.00 87,800.00 B8020.270 Planning / STAFF / INSPECTION VEHICLE 0.00 0.00 0.00 0.00 0.00 B8020.400 Planning / CONTRACTUAL 25,886.38 27,320.96 5,000.00 88.51 2,500.00 B8020.403 Planning / PLANNING STUDY 44,175.17 51,014.75 250,000.00 14,712.43 436,457.00 B8020.410 Planning / CONFERENCES & MILEAGE 5,225.52 6,268.84 13,500.00 9,140.77 14,600.00 B8020.416 Planning / CELL PHONE REIMBURSEMENT 600.00 720.00 720.00 360.00 720.00 B8020.420 Planning / DUES & PUBLICATIONS 3,631.54 3,201.54 5,000.00 3,553.81 5,000.00 B8020.431 Planning / CONSERVATION BOARD 939.82 1,052.58 4,500.00 1,161.30 4,500.00 B8020.432 Planning / CONSERVATION BOARD STIPEND 2,240.00 1,760.00 4,320.00 0.00 4,320.00 B8020.449 Planning / FURNITURE & FURNISHINGS 0.00 0.00 0.00 0.00 0.00 B8020.450 Planning / PETROLEUM PRODUCTS 69.90 77.06 200.00 36.28 250.00 B8020.451 Planning / VEHICLE MAINTENANCE 102.53 125.01 1,000.00 68.07 1,000.00 B9010.800 Employee Benefits / NYS RETIREMENT 138,796.00 159,942.00 183,000.00 0.00 207,500.00 B9030.800 Employee Benefits / SOCIAL SECURITY 81,192.34 85,504.20 102,100.00 51,980.28 106,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 44 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative B9040.800 Employee Benefits / WORKERS COMPENSATION 15,942.00 17,038.00 20,000.00 0.00 20,000.00 B9045.800 Employee Benefits / LIFE INSURANCE 2,090.00 2,145.00 2,500.00 1,251.25 2,500.00 B9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 13,104.00 0.00 0.00 16.44 0.00 B9055.800 Employee Benefits / DISABILITY INSURANCE 1,500.24 1,539.72 1,900.00 898.17 1,900.00 B9060.800 Employee Benefits / GROUP HEALTH INSURANCE 269,278.85 324,701.58 349,000.00 221,611.01 416,000.00 B9060.801 Employee Benefits / FLEXIBLE SPENDING PLAN 211.04 249.00 500.00 165.00 500.00 B9901.901 Transfers To Other Funds / TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 B9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 1,972,154.81 2,232,556.03 2,532,956.00 1,157,605.33 2,819,240.00 Sum of account entries 1,972,154.81 2,232,556.03 2,532,956.00 1,157,605.33 2,819,240.00 Current 2027 account entries sum to $2,819,240.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative B1120 Non- Property Tax Items / SALES TAX 1,913,901.79 74,018.34 1,800,000.00 938,214.27 1,771,235.00 B1170 Non- Property Tax Items / TV FRANCHISE TAX 53,055.92 50,123.99 55,000.00 22,823.79 50,000.00 B2108 Departmental Income / LETTER OF COMPLIANCE 1,050.00 1,320.00 1,000.00 720.00 1,250.00 B2109 Departmental Income / ELECTRICAL INSPECTION FEES 13,425.00 18,877.75 14,000.00 7,525.00 13,800.00 B2110 Departmental Income / ZONING APPLICATION FEES 4,455.00 4,300.00 3,500.00 1,700.00 3,500.00 B2111 Departmental Income / BUILDING PERMITS 281,440.30 370,288.21 215,000.00 198,411.32 290,000.00 B2112 Departmental Income / FIRE INSPECTION FEES 150.00 0.00 300.00 0.00 300.00 B2113 Departmental Income / OPERATING PERMITS 41,585.00 52,895.00 40,500.00 24,345.00 45,000.00 B2115 Departmental Income / PLANNING FEES 15,293.00 6,200.00 15,000.00 2,980.00 12,000.00 B2116 Departmental Income / MAPLEWOOD EIS 0.00 0.00 0.00 0.00 0.00 B2120 Departmental Income / CAYUGA LAKE WATERSHED I- O 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 45 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative B2192 Departmental Income / AG/FARMLAND GRANT - NYS 0.00 0.00 0.00 0.00 0.00 B2389 Intergovernmental Charges / MISCELLANEOUS REVENUE, OTHER GOV 0.00 2,560.04 0.00 100.00 0.00 B2401 Use Of Money And Property / INTEREST 147,903.11 118,056.46 100,000.00 27,837.95 65,000.00 B2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 0.00 0.00 0.00 0.00 0.00 B2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 2,528.57 771.43 0.00 0.00 0.00 B2691 Sale Of Property/Compensation For Loss / OTHER TOWN PERMIT FEES 0.00 0.00 0.00 0.00 0.00 B2701 Miscellaneous Local Sources / REFUND OF PRIOR YEARS 0.00 0.00 0.00 0.00 0.00 B2705 Miscellaneous Local Sources / GIFTS AND DONATIONS 0.00 0.00 0.00 0.00 0.00 B2750 Miscellaneous Local Sources / AIM-RELATED PAYMENTS 0.00 0.00 0.00 0.00 0.00 B2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUE 0.00 0.00 0.00 0.00 0.00 B2782 Miscellaneous Local Sources / PLANNING GRANT - PARK FOUNDATION 0.00 0.00 0.00 0.00 0.00 B2791 Miscellaneous Local Sources / CORNELL-NCRE PROJECT 0.00 0.00 0.00 0.00 0.00 B3001 State Aid / STATE AID PER CAPITA 0.00 0.00 0.00 0.00 0.00 B3902 State Aid / STATE AID - PLANNING STUDIES 0.00 0.00 0.00 0.00 357,000.00 B3989 State Aid / STATE AID - OTHER HOME & COMM SVC 112,157.09 25,000.00 0.00 0.00 0.00 B4589 Federal Aid / FEDERAL AID, OTHER TRANSPORATION 0.00 0.00 0.00 0.00 0.00 B5031/A Interfund Transfers / TRANSFER FROM GENERAL FUND 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 2,586,944.78 724,411.22 2,244,300.00 1,224,657.33 2,609,085.00 Sum of account entries 2,586,944.78 724,411.22 2,244,300.00 1,224,657.33 2,609,085.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 46 DA Highway Townwide Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DA1320.401 Independent Auditing / AUDITING SERVICES 944.00 989.40 1,000.00 750.00 1,000.00 DA1420.402 Legal Services / LEGAL SERVICES 0.00 0.00 0.00 0.00 0.00 DA1650.415 Central Communications Systems / TELEPHONE SYSTEM 0.00 0.00 3,500.00 801.31 3,700.00 DA1670.400 Central Print & Mail / CENTRAL PRINT & MAIL - CONTRACTUAL 0.00 0.00 900.00 71.53 975.00 DA1670.408 Central Print & Mail / POSTAGE 0.00 0.00 0.00 0.00 0.00 DA1670.437 Central Print & Mail / XEROX PRINTERS/COPIERS 0.00 0.00 0.00 0.00 0.00 DA1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 1,250.00 DA1680.400 Information Technology / CONTRACTUAL 0.00 0.00 10,413.00 5,154.24 13,095.00 DA1680.421 Information Technology / EMPLOYEE EDUCATION & TRAINING 0.00 0.00 300.00 0.00 300.00 DA1680.491 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 1,250.00 165.63 0.00 DA1910.439 Special Items / LIABILITY INSURANCE 8,280.64 8,300.03 10,000.00 9,119.53 11,000.00 DA5120.500 Maint Of Bridges / Townline Road- Bridge Ph2 0.00 0.00 0.00 0.00 0.00 DA5120.501 Maint Of Bridges / Forest Home Bridge Assess/Maintenance 0.00 0.00 50,000.00 0.00 505,000.00 DA5130.100 Machinery / REGULAR 15,283.08 2,818.44 40,100.00 3,164.15 40,200.00 DA5130.102 Machinery / OVERTIME 9,962.91 9,678.46 9,000.00 7,233.84 9,000.00 DA5130.200 Machinery / CAPITAL EQUIPMENT 0.00 0.00 0.00 0.00 0.00 DA5130.270 Machinery / VEHICLES / VANS 0.00 129,375.14 0.00 0.00 0.00 DA5130.271 Machinery / HEAVY-DUTY TRUCK 0.00 0.00 0.00 0.00 0.00 DA5130.279 Machinery / MISCELLANEOUS EQUIPMENT 0.00 0.00 0.00 0.00 22,500.00 DA5130.450 Machinery / PETROLEUM PRODUCTS 1,211.86 1,177.67 1,575.00 786.30 1,575.00 DA5130.451 Machinery / VEHICLE MAINTENANCE & REPAIRS 11,599.59 11,582.58 15,000.00 16,195.98 15,000.00 DA5130.459 Machinery / TOOLS & EQUIPMENT 4,144.51 37,766.64 5,000.00 6,214.00 8,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 47 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DA5142.100 Snow Removal / REGULAR 115,402.41 145,987.46 148,030.00 83,774.35 154,530.00 DA5142.102 Snow Removal / OVERTIME 62,172.99 84,812.27 75,000.00 61,304.99 80,000.00 DA5142.450 Snow Removal / PETROLEUM PRODUCTS 32,817.02 28,761.13 46,200.00 21,212.86 46,200.00 DA5142.452 Snow Removal / ROAD DE-ICING SUPPLIES 115,648.01 190,696.95 192,250.00 192,249.45 205,000.00 DA5142.459 Snow Removal / TOOLS & EQUIPMENT 19,552.37 15,310.15 17,500.00 4,191.42 15,000.00 DA9010.800 Employee Benefits / NYS RETIREMENT 26,579.00 31,380.00 36,500.00 0.00 41,000.00 DA9030.800 Employee Benefits / SOCIAL SECURITY 11,961.64 15,597.73 20,500.00 11,948.73 22,000.00 DA9040.800 Employee Benefits / WORKERS COMPENSATION 2,295.00 1,951.00 3,500.00 0.00 3,500.00 DA9045.800 Employee Benefits / LIFE INSURANCE 482.64 366.59 500.00 199.22 500.00 DA9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 0.00 0.00 4,500.00 0.00 4,500.00 DA9055.800 Employee Benefits / DISABLILTY INSURANCE 346.44 263.02 350.00 143.01 350.00 DA9056.800 Employee Benefits / DISABILITY INSURANCE - LONG- TERM 0.00 0.00 0.00 0.00 0.00 DA9060.800 Employee Benefits / GROUP HEALTH INSURANCE 55,049.66 47,064.48 64,000.00 25,996.04 57,800.00 DA9901.901 Transfers To Other Funds / TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 DA9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 DA9901.907 Transfers To Other Funds / TRANSFER TO DEBT SERVICE FUND 0.00 0.00 0.00 0.00 0.00 DA9950.900 Transfers To Capital Funds / TRANSFER TO CAPITAL PROJECT 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 499,633.77 772,579.14 764,368.00 458,176.58 1,270,142.00 Sum of account entries 499,633.77 772,579.14 764,368.00 458,176.58 1,270,142.00 Current 2027 account entries sum to $1,270,142.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DA1001 Real Property Taxes / REAL PROPERTY TAXES 670,344.00 630,000.00 630,000.00 630,000.00 650,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 48 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DA1120 Non- Property Tax Items / SALES TAX 0.00 0.00 0.00 0.00 0.00 DA1083 Real Property Tax Items / ELLIS HOLLOW APTS / CONIFER REALTY 1,550.49 1,630.80 1,600.00 1,583.69 1,600.00 DA1084 Real Property Tax Items / THERM INC 1,060.46 903.09 900.00 0.00 0.00 DA1087 Real Property Tax Items / ITHACA BEER-NUT REALTY 1,093.43 963.08 950.00 0.00 0.00 DA1088 Real Property Tax Items / ITHACA SENIOR LIVING / CONIFER RLTY -- -- 0.00 -- 0.00 DA2300 Intergovernmental Charges / SERVICES - OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 DA2301 Intergovernmental Charges / SERVICES - OTHER ENTITIES 0.00 0.00 0.00 0.00 0.00 DA2305 Intergovernmental Charges / SNOW & ICE REMOVAL - COUNTY 17,000.97 11,065.93 19,717.00 9,858.62 22,080.00 DA2401 Use Of Money And Property / INTEREST 67,055.28 57,454.55 40,000.00 22,292.25 45,000.00 DA2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 0.00 449.36 0.00 0.00 0.00 DA2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 0.00 0.00 0.00 0.00 0.00 DA2701 Miscellaneous Local Sources / REFUND OF PRIOR YEAR EXPENSE 0.00 0.00 0.00 0.00 0.00 DA2705 Miscellaneous Local Sources / CULVERT FEES 0.00 0.00 0.00 0.00 0.00 DA2706 Miscellaneous Local Sources / GRANTS FROM LOCAL GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 DA2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUES 0.00 0.00 0.00 0.00 0.00 DA3501 State Aid / CHIPS 0.00 0.00 0.00 0.00 0.00 DA4510 Federal Aid / FED AID, HIGHWAY SAFETY 0.00 0.00 0.00 0.00 0.00 DA5031/DB Interfund Transfers / INTERFUND TRANSFER - HIGHWAY 0.00 0.00 0.00 0.00 0.00 DA5710 Proceeds Of Obligations / PROCEEDS FROM SERIAL BONDS 0.00 0.00 0.00 0.00 505,000.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 758,104.63 702,466.81 693,167.00 663,734.56 1,223,680.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 49 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Sum of account entries 758,104.63 702,466.81 693,167.00 663,734.56 1,223,680.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 50 DB Highway Part Town Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DB1320.401 Independent Auditing / AUDITING SERVICES 4,478.00 3,685.58 4,500.00 2,500.00 5,000.00 DB1420.402 Legal Services / LEGAL SERVICES 3,764.60 4,737.00 5,000.00 4,314.00 6,000.00 DB1650.415 Central Communications Systems / TELEPHONE SYSTEM 7,862.40 655.20 10,500.00 3,566.57 11,100.00 DB1670.400 Central Print & Mail / CONTRACTUAL 0.00 0.00 2,700.00 2,113.29 2,925.00 DB1670.408 Central Print & Mail / POSTAGE 308.79 449.43 0.00 81.92 0.00 DB1670.437 Central Print & Mail / XEROX PRINTERS/COPIERS 2,038.84 2,613.72 0.00 0.00 0.00 DB1670.438 Central Print & Mail / PRINTER/COPIER SUPPLIES 0.00 0.00 0.00 0.00 0.00 DB1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 3,750.00 DB1680.400 Information Technology / CONTRACTUAL 46,747.84 34,603.09 31,240.00 28,366.56 39,300.00 DB1680.421 Information Technology / EMPLOYEE TRAINING & EDUCATION 0.00 0.00 900.00 0.00 900.00 DB1680.491 Information Technology / HARDWARE & EQUIPMENT 6,605.58 4,587.85 2,250.00 496.88 0.00 DB1680.492 Information Technology / SOFTWARE 0.00 0.00 0.00 0.00 0.00 DB1680.497 Information Technology / TOOLS & SUPPLIES 0.00 0.00 0.00 0.00 0.00 DB1910.439 Special Items / LIABILITY INSURANCE 35,921.85 39,065.81 42,000.00 44,792.34 49,000.00 DB5110.100 General Repairs / REGULAR 210,312.15 235,597.64 257,800.00 212,266.49 268,200.00 DB5110.101 General Repairs / DEPUTY HIGHWAY SUPERINTENDENT 93,039.44 96,591.14 100,300.00 54,493.62 104,500.00 DB5110.102 General Repairs / OVERTIME 4,580.63 3,168.65 3,500.00 3,316.89 4,500.00 DB5110.450 General Repairs / PETROLEUM PRODUCTS 16,609.04 13,617.30 22,225.00 10,362.36 22,225.00 DB5110.453 General Repairs / ROAD REPAIRS 249,293.08 154,894.99 355,000.00 217,173.90 330,000.00 DB5110.459 General Repairs / TOOLS & EQUIPMENT 6,937.43 1,952.05 8,000.00 2,778.33 12,000.00 DB5112.100 Permanent Improvements / REGULAR 121,689.33 97,035.96 154,680.00 21,008.72 160,920.00 DB5112.102 Permanent Improvements / OVERTIME 3,527.76 3,958.83 2,500.00 800.31 2,500.00 DB5112.400 Permanent Improvements / CONTRACTUAL 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 51 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DB5112.450 Permanent Improvements / PETROLEUM PRODUCTS 17,580.55 15,404.07 24,850.00 11,364.04 24,850.00 DB5112.453 Permanent Improvements / ROAD REPAIRS 54,109.94 159,795.47 80,000.00 3,324.92 110,000.00 DB5112.459 Permanent Improvements / TOOLS & EQUIPMENT 0.00 0.00 0.00 0.00 0.00 DB5112.500 Permanent Improvements / CAPITAL PROJECTS 1,155,859.54 381,243.50 860,000.00 31,167.06 910,000.00 DB5112.501 Permanent Improvements / CAPITAL PROJECTS - CULVERTS 14,600.00 28,267.00 0.00 423,575.58 -- DB5112.540 Permanent Improvements / BUNDY ROAD IMPROVEMENTS -- -- -- 0.00 -- DB5112.541 Permanent Improvements / NRTHVIEW, NRTHVIEW WEST, JUNIPER -- -- -- 0.00 -- DB5112.542 Permanent Improvements / CULVER ROAD IMPROVEMENTS -- -- -- 0.00 -- DB5112.543 Permanent Improvements / PERRY LANE IMPROVEMENTS -- -- -- 0.00 -- DB5112.544 Permanent Improvements / CHASE LANE IMPROVEMENTS -- -- -- 0.00 -- DB5112.545 Permanent Improvements / LA GRAND COURT IMPROVEMENTS -- -- -- 0.00 -- DB5112.546 Permanent Improvements / LOWER STONE QUARRY 0.00 0.00 350,000.00 59,000.00 -- DB5130.100 Machinery / REGULAR 123,581.64 138,750.32 120,130.00 81,194.51 120,535.00 DB5130.102 Machinery / OVERTIME 48.57 275.57 1,000.00 519.14 1,000.00 DB5130.200 Machinery / CAPITAL EQUIPMENT 0.00 0.00 0.00 0.00 0.00 DB5130.270 Machinery / VEHICLES / VANS 229,883.00 357,183.99 185,000.00 98,728.50 265,000.00 DB5130.279 Machinery / MISCELLANEOUS EQUIPMENT 87,802.93 17,010.86 240,000.00 118,993.79 255,000.00 DB5130.450 Machinery / OIL, GREASE AND FLUIDS 6,198.22 6,182.60 8,225.00 4,349.19 8,225.00 DB5130.451 Machinery / VEHICLE MAINTENANCE & REPAIRS 101,283.06 95,739.00 95,000.00 54,899.77 95,000.00 DB5130.459 Machinery / TOOLS & EQUIPMENT 19,840.82 38,341.07 32,000.00 9,152.40 20,000.00 DB5140.100 Brush & Weeds / REGULAR 137,284.31 128,304.20 154,680.00 40,026.54 160,920.00 DB5140.102 Brush & Weeds / OVERTIME 1,133.40 3,026.50 1,000.00 535.02 2,500.00 DB5140.110 Brush & Weeds / REGULAR BENEFIT TIME 103,618.17 109,187.03 112,500.00 136,343.20 120,690.00 DB5140.400 Brush & Weeds / CONTRACTUAL 10,093.14 6,026.00 47,000.00 24,895.00 12,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 52 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DB5140.410 Brush & Weeds / CONFERENCES & MILEAGE 0.00 0.00 500.00 0.00 0.00 DB5140.440 Brush & Weeds / PERSONAL PROTECTIVE EQUIPMENT 11,199.33 12,551.39 11,500.00 8,145.63 13,000.00 DB5140.459 Brush & Weeds / TOOLS & EQUIPMENT 2,581.53 27,427.10 22,000.00 4,431.37 7,500.00 DB5142.100 Snow Removal / REGULAR 0.00 0.00 0.00 0.00 0.00 DB5142.102 Snow Removal / OVERTIME 0.00 0.00 0.00 0.00 0.00 DB5142.450 Snow Removal / PETROLEUM PRODUCTS 0.00 0.00 0.00 0.00 0.00 DB5142.452 Snow Removal / ROAD DE-ICING SUPPLIES 0.00 0.00 0.00 0.00 0.00 DB5142.459 Snow Removal / TOOLS & EQUIPMENT 0.00 0.00 0.00 0.00 0.00 DB9010.800 Employee Benefits / NYS RETIREMENT 89,960.00 107,102.00 124,000.00 0.00 139,000.00 DB9030.800 Employee Benefits / SOCIAL SECURITY 71,206.11 74,164.52 70,000.00 44,609.34 74,500.00 DB9040.800 Employee Benefits / WORKERS COMPENSATION 43,036.00 37,857.00 43,000.00 0.00 43,000.00 DB9045.800 Employee Benefits / LIFE INSURANCE 1,410.78 1,526.42 1,900.00 974.05 2,000.00 DB9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 80.38 0.00 19,000.00 0.00 20,000.00 DB9055.800 Employee Benefits / DISABLILTY INSURANCE 1,012.62 1,095.68 1,500.00 699.16 1,550.00 DB9056.800 Employee Benefits / DISABILITY INSURANCE - LONG- TERM 0.00 0.00 0.00 0.00 0.00 DB9060.800 Employee Benefits / GROUP HEALTH INSURANCE 184,901.77 248,389.56 275,000.00 164,463.01 300,800.00 DB9060.801 Employee Benefits / FLEXIBLE SPENDING PLAN 108.78 72.00 270.00 42.00 270.00 DB9062.800 Employee Benefits / POST HEALTH INSURANCE 0.00 0.00 0.00 0.00 0.00 DB9901.901 Transfers To Other Funds / TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 DB9901.903 Transfers To Other Funds / TRANSFER TO HIGHWAY FUND 0.00 0.00 0.00 0.00 0.00 DB9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 DB9901.907 Transfers To Other Funds / TRANSFER TO DEBT SERVICE FUND 0.00 0.00 0.00 0.00 0.00 DB9950.900 Transfers To Capital Funds / TRANSFER TO CAPITAL PROJECT 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 53 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 3,288,031.35 2,700,837.09 3,890,650.00 1,937,365.40 3,737,327.00 Sum of account entries 3,288,031.35 2,700,837.09 3,890,650.00 1,937,365.40 3,737,327.00 Current 2027 account entries sum to $3,737,327.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DB1001 Real Property Taxes / REAL PROPERTY TAXES 435,500.00 0.00 0.00 0.00 0.00 DB1083 Real Property Tax Items / ELLIS HOLLOW APTS / CONIFER REALTY 1,370.99 0.00 0.00 0.00 0.00 DB1084 Real Property Tax Items / THERM INC 937.69 0.00 0.00 0.00 0.00 DB1087 Real Property Tax Items / ITHACA BEER - NUT REALTY 966.85 0.00 0.00 0.00 0.00 DB1088 Real Property Tax Items / ITHACA SENIOR LIVING / CONIFER RLTY -- -- 0.00 -- 0.00 DB1120 Non- Property Tax Items / SALES TAX 2,214,536.84 2,643,692.61 2,500,000.00 1,303,075.41 2,700,000.00 DB1789 Transportation / ROAD USE AGREEMENTS 0.00 0.00 0.00 0.00 0.00 DB2300 Intergovernmental Charges / SERVICES - OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 DB2301 Intergovernmental Charges / SERVICES - OTHER ENTITIES 0.00 0.00 0.00 0.00 0.00 DB2305 Intergovernmental Charges / SNOW & ICE REMOVAL - COUNTY 0.00 0.00 0.00 0.00 0.00 DB2401 Use Of Money And Property / INTEREST 212,366.74 172,725.89 140,000.00 67,517.13 175,000.00 DB2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 38,812.75 22,962.55 174,000.00 152,365.00 106,000.00 DB2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 3,942.84 10,349.64 0.00 7,126.98 3,500.00 DB2690 Sale Of Property/Compensation For Loss / BADGER SETTLEMENT 0.00 0.00 0.00 0.00 0.00 DB2701 Miscellaneous Local Sources / REFUND OF PRIOR YEAR EXPENSE 0.00 42.96 0.00 0.00 0.00 DB2705 Miscellaneous Local Sources / CULVERT FEES 5,015.58 1,500.00 2,000.00 1,025.00 2,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 54 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative DB2706 Miscellaneous Local Sources / HIGHWAY RIGHT-OF- WAY PERMITS 4,600.00 (1,700.01) 4,000.00 400.00 30,000.00 DB2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUES 3,832.45 1,593.62 2,000.00 2,317.76 2,000.00 DB3501 State Aid / CHIPS 216,084.01 229,347.92 216,100.00 0.00 241,000.00 DB5031/A Interfund Transfers / INTERFUND TRANSFER - GENERAL 0.00 0.00 0.00 0.00 0.00 DB5710 Proceeds Of Obligations / PROCEEDS FROM SERIAL BONDS 0.00 0.00 0.00 0.00 0.00 DB5731 Proceeds Of Obligations / FOREST HOME DR RECONSTRUCTION 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 3,137,966.74 3,080,515.18 3,038,100.00 1,533,827.28 3,259,500.00 Sum of account entries 3,137,966.74 3,080,515.18 3,038,100.00 1,533,827.28 3,259,500.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 55 F Water Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F1320.401 Independent Auditing / AUDITING SERVICES 7,882.00 7,371.16 8,000.00 5,000.00 5,000.00 F1380.400 Bonds / CONTRACTUAL 0.00 1,679.92 0.00 0.00 20,000.00 F1420.402 Legal Services / LEGAL SERVICES 0.00 4,124.00 5,000.00 976.00 1,200.00 F1650.415 Central Communications Systems / TELEPHONE SYSTEM 8,304.52 1,713.61 4,900.00 2,576.65 5,180.00 F1660.404 Central Storeroom / GENERAL OFFICE SUPPLIES 0.00 0.00 0.00 0.00 0.00 F1670.400 Central Print & Mail / CONTRACTUAL 0.00 0.00 1,260.00 1,359.74 1,365.00 F1670.405 Central Print & Mail / COPIER PAPER 245.67 190.90 0.00 0.00 0.00 F1670.408 Central Print & Mail / POSTAGE 0.00 0.00 0.00 0.00 0.00 F1670.437 Central Print & Mail / XEROX PRINTERS/COPIERS 1,529.16 1,795.12 0.00 0.00 0.00 F1670.438 Central Print & Mail / PRINTER/COPIER SUPPLIES 0.00 0.00 0.00 0.00 0.00 F1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 1,750.00 F1680.400 Information Technology / CONTRACTUAL 16,218.99 14,907.13 14,600.00 12,441.72 18,350.00 F1680.421 Information Technology / EMPLOYEE EDUCATION & TRAINING 0.00 0.00 420.00 0.00 420.00 F1680.491 Information Technology / HARDWARE & EQUIPMENT 1,781.91 395.21 1,050.00 231.87 0.00 F1910.400 Special Items / OTHER GENERAL GOVERNMENT SUPPORT 231,640.75 223,904.00 251,735.00 0.00 250,466.00 F1994.400 Special Items / DEPRECIATION 0.00 0.00 0.00 0.00 -- F1910.439 Special Items / LIABILITY INSURANCE 35,054.61 38,729.27 41,200.00 42,859.55 45,000.00 F1990.499 Special Items / CONTINGENT ACCOUNT 0.00 0.00 0.00 0.00 0.00 F8310.100 Water Administration / REGULAR 54,655.66 56,546.67 62,500.00 28,936.28 65,000.00 F8310.106 Water Administration / COMPENSATED ABSENCES 0.00 0.00 0.00 0.00 -- F8310.400 Water Administration / CONTRACTUAL 13,480.40 10,732.62 14,960.00 7,518.86 0.00 F8310.480 Water Administration / WATER QUALITY MONITORING PROGRAM 23,300.00 23,766.00 24,241.00 24,241.00 24,725.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 56 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F8340.100 Transmission / Distribution / REGULAR 77,931.45 80,735.92 100,000.00 50,886.91 100,500.00 F8340.101 Transmission / Distribution / LABOR 233,364.23 197,261.63 269,600.00 91,673.84 281,700.00 F8340.102 Transmission / Distribution / OVERTIME 19,548.66 31,275.45 12,000.00 12,157.85 13,000.00 F8340.106 Transmission / Distribution / COMPENSATED ABSENCES -- -- -- -- -- F8340.200 Transmission / Distribution / CAPITAL EQUIPMENT 0.00 0.00 0.00 0.00 0.00 F8340.270 Transmission / Distribution / VEHICLES / VANS 75,366.00 144,274.91 182,975.80 29,618.55 79,500.00 F8340.279 Transmission / Distribution / MISCELLANEOUS EQUIPMENT 18,608.00 5,103.26 105,280.00 35,698.34 83,250.00 F8340.400 Transmission / Distribution / CONTRACTUAL 24.63 3,785.94 1,500.00 0.00 1,500.00 F8340.410 Transmission / Distribution / CONFERENCES & MILEAGE 525.00 1,429.08 2,000.00 212.50 2,000.00 F8340.415 Transmission / Distribution / TELEPHONES 1,515.14 889.90 0.00 72.49 0.00 F8340.416 Transmission / Distribution / CELL PHONE REIMBURSEMENT 550.00 720.00 720.00 360.00 720.00 F8340.420 Transmission / Distribution / DUES & PUBLICATIONS 412.00 375.00 1,000.00 385.00 1,000.00 F8340.440 Transmission / Distribution / PERSONAL PROTECTIVE EQUIPMENT 4,827.61 4,401.56 6,500.00 3,126.77 6,500.00 F8340.447 Transmission / Distribution / ELECTRICITY 115,516.67 120,356.57 117,000.00 73,796.93 126,000.00 F8340.450 Transmission / Distribution / PETROLEUM PRODUCTS 12,892.42 11,296.33 18,200.00 8,333.63 18,200.00 F8340.451 Transmission / Distribution / VEHICLE MAINTENANCE 12,630.13 11,269.55 13,000.00 6,495.00 13,000.00 F8340.459 Transmission / Distribution / TOOLS & EQUIPMENT 9,995.87 4,443.35 0.00 0.00 0.00 F8340.470 Transmission / Distribution / LINE REPAIRS 143,977.84 135,621.40 181,000.00 59,679.15 181,000.00 F8340.479 Transmission / Distribution / REFUNDS 413.61 1,213.88 2,000.00 184.65 2,000.00 F8340.488 Transmission / Distribution / EASEMENTS 0.00 0.00 0.00 0.00 0.00 F8340.500 Transmission / Distribution / CAPITAL PROJECTS 0.00 0.00 0.00 0.00 175,000.00 F8340.554 Transmission / Distribution / CODDINGTON RD WATER MAIN 0.00 0.00 0.00 0.00 0.00 F8340.562 Transmission / Distribution / PINE TREE PRV & WATER MAIN UPGRADE 0.00 0.00 0.00 0.00 0.00 F8340.563 Transmission / Distribution / STONE QUARRY/COMMANLAND/WINNERS 0.00 0.00 384,527.00 314,638.22 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 57 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F8340.564 Transmission / Distribution / SALEM DR / WINSTON DR / WINSTON CT 0.00 0.00 0.00 0.00 0.00 F8340.565 Transmission / Distribution / CLIFF ST / TRUMANSBRG RD / HOPKINS 0.00 0.00 0.00 0.00 0.00 F8340.566 Transmission / Distribution / SOUTHWOODS / CODDINGTON PRV's 0.00 0.00 0.00 0.00 0.00 F8340.567 Transmission / Distribution / TROY ROAD WATER MAIN EXTENSION 0.00 0.00 0.00 0.00 0.00 F8340.568 Transmission / Distribution / RIDGECREST BOOSTER PUMP / BYPASS 280,279.00 0.00 0.00 0.00 0.00 F8340.569 Transmission / Distribution / TROY/CODDINGTON GENERATOR 185,910.31 0.00 0.00 0.00 0.00 F8340.570 Transmission / Distribution / TROY/CODDINGTON/PEARSALL ROOF 0.00 0.00 0.00 0.00 0.00 F8340.571 Transmission / Distribution / MISC WATER MAINS 0.00 0.00 500,000.00 0.00 800,000.00 F8350.472 Common Water Supply / SCLIWC WATER CHARGES 2,387,537.53 2,883,662.40 3,052,800.00 1,402,377.08 3,150,000.00 F8350.473 Common Water Supply / CITY OF ITHACA WATER 62,666.24 12,772.12 48,000.00 0.00 25,000.00 F8350.474 Common Water Supply / FOREST HOME WATER 14,587.50 6,776.55 15,000.00 6,313.66 15,000.00 F8350.475 Common Water Supply / WATER SERVICES EXCHANGE 0.00 0.00 0.00 0.00 0.00 F9010.800 Employee Benefits / NYS RETIREMENT 53,006.00 41,621.00 52,500.00 0.00 62,000.00 F9030.800 Employee Benefits / SOCIAL SECURITY 24,870.34 24,587.55 34,000.00 14,355.95 35,800.00 F9040.800 Employee Benefits / WORKERS COMPENSATION 6,428.00 7,497.00 9,500.00 -- 9,500.00 F9045.800 Employee Benefits / LIFE INSURANCE 702.64 812.21 800.00 542.85 900.00 F9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 21.33 0.00 6,800.00 -- 9,000.00 F9055.800 Employee Benefits / DISABILITY INSURANCE 504.36 583.06 700.00 389.69 800.00 F9060.800 Employee Benefits / GROUP HEALTH INSURANCE 93,924.31 99,628.05 131,500.00 67,516.16 154,900.00 F9060.801 Employee Benefits / FLEXIBLE SPENDING PLAN 18.14 18.00 50.00 10.50 50.00 F9062.800 Employee Benefits / POST HEALTH INSURANCE 0.00 0.00 0.00 0.00 0.00 F9710.604 Serial Bonds / BOSTWICK ROAD WATER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 58 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F9710.607 Serial Bonds / TRUMANSBURG ROAD WATER IMPRVMNTS 0.00 0.00 0.00 0.00 0.00 F9710.608 Serial Bonds / HANSHAW ROAD WATER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 F9710.611 Serial Bonds / EAST SHORE DR WATER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 F9710.617 Serial Bonds / NORTHVIEW WATER TANK REPLACEMENT 0.00 0.00 0.00 0.00 0.00 F9710.618 Serial Bonds / DANBY ROAD WATER TANK REPLACEMENT 0.00 0.00 0.00 0.00 0.00 F9710.619 Serial Bonds / DANBY ROAD WATER MAIN REPLACEMENT 0.00 0.00 0.00 0.00 0.00 F9710.620 Serial Bonds / WEST HILL/COY GLEN WATER IMPRVMNTS 90,000.00 0.00 0.00 0.00 0.00 F9710.623 Serial Bonds / CHRISTOPHER CIRCLE WATER TANK REPL. 59,000.00 60,000.00 62,000.00 0.00 65,000.00 F9710.624 Serial Bonds / CODDINGTON ROAD WATER MAIN - PHASE 1 84,000.00 85,000.00 88,000.00 0.00 90,000.00 F9710.627 Serial Bonds / SAPSUCKER WOODS WATER TANK REPL. 101,000.00 105,000.00 107,000.00 0.00 110,000.00 F9710.628 Serial Bonds / CODDINGTON ROAD WATER MAIN - PHASE 2 44,000.00 45,000.00 46,000.00 0.00 47,000.00 F9710.629 Serial Bonds / 2018 BOND ISSUE, PRINCIPAL 260,000.00 265,000.00 275,000.00 0.00 285,000.00 F9710.630 Serial Bonds / 2020-A BOND ISSUE 303,330.00 221,410.00 232,650.00 0.00 215,000.00 F9710.630 Serial Bonds / 2020-B BOND ISSUE 0.00 0.00 0.00 0.00 0.00 F9710.700 Serial Bonds / BOND PREMIUM AMORTIZATION 0.00 0.00 0.00 0.00 0.00 F9710.707 Serial Bonds / TRUMANSBURG ROAD WATER IMPRVMNTS 0.00 0.00 0.00 0.00 0.00 F9710.708 Serial Bonds / HANSHAW ROAD WATER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 F9710.711 Serial Bonds / EAST SHORE DR WATER IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 F9710.717 Serial Bonds / NORTHVIEW WATER TANK REPLACEMENT 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 59 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F9710.718 Serial Bonds / DANBY ROAD WATER TANK REPLACEMENT 0.00 0.00 0.00 0.00 0.00 F9710.719 Serial Bonds / DANBY ROAD WATER MAIN REPLACEMENT 0.00 0.00 0.00 0.00 0.00 F9710.720 Serial Bonds / WEST HILL/COY GLEN WATER IMPRVMNTS 0.00 0.00 0.00 0.00 0.00 F9710.723 Serial Bonds / CHRISTOPHER CIRCLE WATER TANK REPL. 11,135.00 9,639.00 7,830.00 3,915.00 5,970.00 F9710.724 Serial Bonds / CODDINGTON ROAD WATER MAIN - Phase 1 15,720.00 13,611.00 11,070.00 5,535.00 8,430.00 F9710.727 Serial Bonds / SAPSUCKER WOODS WATER TANK REPL. 16,376.63 16,961.53 12,630.00 6,315.00 10,490.00 F9710.728 Serial Bonds / CODDINGTON ROAD WATER MAIN - Phase 2 7,081.65 7,357.74 5,521.00 2,766.25 5,461.26 F9710.729 Serial Bonds / 2018 BOND ISSUE 87,577.81 80,518.16 73,256.00 36,627.50 65,033.00 F9710.730 Serial Bonds / 2020-A BOND ISSUE 0.00 0.00 0.00 0.00 0.00 F9710.730 Serial Bonds / 2020-B BOND ISSUE 67,888.03 73,383.31 66,464.00 33,232.00 0.00 F9901.901 Transfers To Other Funds / TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 F9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 F9901.907 Transfers To Other Funds / TRANSFER TO DEBT SERVICE FUND 0.00 0.00 0.00 0.00 0.00 F9950.900 Transfers To Capital Funds / TRANSFER TO CAPITAL PROJECT 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 5,385,657.75 5,209,848.02 6,673,739.80 2,400,858.14 6,700,827.26 Sum of account entries 5,385,657.75 5,209,848.02 6,673,739.80 2,400,858.14 6,700,827.26 Current 2027 account entries sum to $6,700,827.26, matching the current fund appropriation. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 60 Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative F1031 Real Property Taxes / WATER - AD VALOREM 13,348.85 15,389.64 15,421.00 15,421.00 13,579.85 F1032 Real Property Taxes / WATER BENEFIT UNITS 1,506,244.50 1,508,866.00 1,539,254.00 1,526,809.23 1,557,833.99 F2142 Departmental Income / METERED WATER SALES 4,035,839.49 4,260,833.90 4,315,572.00 1,527,020.02 4,560,000.00 F2143 Departmental Income / WATER SERVICES EXCHANGE 0.00 0.00 0.00 0.00 0.00 F2144 Departmental Income / WATER SERVICE CHARGES 3,930.00 26,670.25 25,000.00 24,415.50 26,500.00 F2148 Departmental Income / PENALTIES & ASSESSMENTS 43,073.53 44,695.03 50,000.00 24,793.63 50,000.00 F2378 Intergovernmental Charges / SERVICES - OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 F2401 Use Of Money And Property / INTEREST 2,298.11 164,129.60 130,000.00 73,808.37 180,000.00 F2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 172,853.38 3,583.39 52,200.00 45,709.50 31,800.00 F2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 5,748.68 674.07 0.00 0.00 0.00 F2701 Miscellaneous Local Sources / REFUND OF PRIOR YEARS 0.00 29.29 0.00 0.00 0.00 F2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUE 50.00 13,730.78 0.00 0.00 0.00 F2791 Miscellaneous Local Sources / CORNELL - MAPLEWOOD PROJECT 0.00 0.00 0.00 0.00 0.00 F5031/A Interfund Transfers / TRANSFER FROM GENERAL 280,279.00 0.00 0.00 0.00 0.00 F4889 Federal Aid / FEDERAL AID (ARPA) 0.00 0.00 0.00 0.00 0.00 F5710 Proceeds Of Obligations / PROCEEDS FROM SERIAL BONDS 0.00 0.00 0.00 0.00 0.00 F5730 Proceeds Of Obligations / BOND ANTICIPATION NOTES 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 6,063,665.54 6,038,601.95 6,127,447.00 3,237,977.25 6,419,713.84 Sum of account entries 6,063,665.54 6,038,601.95 6,127,447.00 3,237,977.25 6,419,713.84 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 61 G Sewer Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative G1320.401 Independent Auditing / AUDITING SERVICES 6,147.00 5,528.34 6,500.00 3,750.00 6,500.00 G1380.4 Bonds / CONTRACTUAL 0.00 0.00 0.00 0.00 24,750.00 G1420.402 Legal Services / LEGAL SERVICES 4,095.00 6,170.00 7,000.00 2,313.50 10,000.00 G1650.415 Central Communications Systems / TELEPHONE SYSTEM 8,401.14 1,713.57 2,100.00 3,657.85 2,300.00 G1660.404 Central Storeroom / GENERAL OFFICE SUPPLIES 0.00 0.00 0.00 0.00 0.00 G1670.400 Central Print & Mail / CENTRAL PRINT & MAIL 0.00 0.00 540.00 1,302.51 585.00 G1670.405 Central Print & Mail / COPIER PAPER 245.67 190.90 0.00 0.00 0.00 G1670.437 Central Print & Mail / XEROX PRINTERS/COPIERS 1,529.15 1,795.10 0.00 0.00 0.00 G1670.438 Central Print & Mail / PRINTER/COPIER SUPPLIES 0.00 0.00 0.00 0.00 0.00 G1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 750.00 G1680.291 Information Technology / HARDWARE & EQUIPMENT 0.00 0.00 0.00 0.00 0.00 G1680.400 Information Technology / CONTRACTUAL 12,726.75 9,396.58 6,300.00 6,209.47 7,857.00 G1680.421 Information Technology / EMPLOYEE EDUCATION & TRAINING 0.00 0.00 0.00 0.00 180.00 G1680.491 Information Technology / HARDWARE & EQUIPMENT 1,781.91 395.21 450.00 99.37 0.00 G1910.439 Special Items / LIABILITY INSURANCE 23,491.79 24,490.90 26,100.00 23,940.47 27,000.00 G1989.400 Special Items / OTHER GENERAL GOVERNMENT SUPPORT 216,657.50 209,606.00 235,480.00 0.00 234,392.00 G1990.499 Special Items / CONTINGENCY ACCOUNT 0.00 0.00 80,000.00 0.00 0.00 G8110.100 Sewer Administration / REGULAR 32,364.94 34,388.27 37,200.00 19,621.81 38,700.00 G8110.400 Sewer Administration / CONTRACTUAL 1,826.40 1,781.62 2,000.00 932.14 2,000.00 G8120.100 Sanitary Sewers / REGULAR 85,994.61 85,571.66 100,500.00 51,163.63 98,900.00 G8120.101 Sanitary Sewers / REGULAR 34,672.89 47,806.63 48,700.00 33,521.12 51,200.00 G8120.102 Sanitary Sewers / OVERTIME 4,103.68 4,602.44 6,000.00 4,819.70 0.00 G8120.200 Sanitary Sewers / CAPITAL EQUIPMENT 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 62 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative G8120.270 Sanitary Sewers / VEHICLES / VANS 38,736.31 0.00 37,000.00 19,745.70 53,000.00 G8120.271 Sanitary Sewers / HEAVY-DUTY TRUCK 0.00 0.00 0.00 0.00 0.00 G8120.272 Sanitary Sewers / MEDIUM-DUTY TRUCK 0.00 0.00 0.00 0.00 0.00 G8120.273 Sanitary Sewers / LIGHT-DUTY TRUCK 0.00 0.00 0.00 0.00 0.00 G8120.274 Sanitary Sewers / LOADERS & BACKHOES 0.00 0.00 0.00 0.00 0.00 G8120.275 Sanitary Sewers / EXCAVATING EQUIPMENT 0.00 0.00 0.00 0.00 0.00 G8120.276 Sanitary Sewers / PARK & TURF EQUIPMENT 0.00 0.00 0.00 0.00 0.00 G8120.277 Sanitary Sewers / LEAF & BRUSH EQUIPMENT 0.00 0.00 0.00 0.00 0.00 G8120.278 Sanitary Sewers / SPECIALTY EQUIPMENT 0.00 0.00 0.00 0.00 0.00 G8120.279 Sanitary Sewers / MISCELLANEOUS EQUIPMENT 17,560.58 0.00 48,000.00 23,797.54 55,500.00 G8120.400 Sanitary Sewers / CONTRACTUAL/CONSULTING 3,232.98 2,968.36 22,000.00 1,530.00 5,000.00 G8120.403 Sanitary Sewers / CONSULTING SERVICES 0.00 0.00 0.00 0.00 0.00 G8120.410 Sanitary Sewers / CONFERENCES & MILEAGE 725.00 2,429.09 2,500.00 87.50 2,500.00 G8120.415 Sanitary Sewers / TELEPHONES 2,752.61 2,671.81 0.00 9.00 0.00 G8120.416 Sanitary Sewers / CELL PHONE REIMBURSEMENT 600.00 720.00 720.00 360.00 0.00 G8120.420 Sanitary Sewers / DUES & PUBLICATIONS 545.00 545.00 800.00 500.00 800.00 G8120.425 Sanitary Sewers / APPRENTICESHIP PROGRAM 0.00 0.00 0.00 0.00 0.00 G8120.440 Sanitary Sewers / PERSONAL PROTECTIVE EQUIPMENT 3,908.87 2,856.14 6,500.00 1,777.99 6,500.00 G8120.447 Sanitary Sewers / ELECTRICITY 14,880.43 16,186.22 15,000.00 10,483.35 19,200.00 G8120.450 Sanitary Sewers / PETROLEUM PRODUCTS 11,720.37 10,269.34 16,450.00 7,576.02 16,450.00 G8120.451 Sanitary Sewers / VEHICLE MAINTENANCE 16,577.96 14,800.05 18,500.00 9,279.53 18,500.00 G8120.459 Sanitary Sewers / TOOLS & EQUIPMENT 7,611.45 2,001.13 0.00 0.00 0.00 G8120.470 Sanitary Sewers / REPAIRS & MAINTENANCE 11,373.84 23,839.06 61,000.00 36,404.79 61,000.00 G8120.474 Sanitary Sewers / VCH SEWER TRANSMISSION 319,594.85 411,557.70 450,000.00 100,149.56 530,000.00 G8120.476 Sanitary Sewers / PUMP STATION MAINTENANCE 10,147.34 10,270.74 0.00 0.00 0.00 G8120.479 Sanitary Sewers / REFUNDS 475.47 627.34 1,000.00 136.88 1,000.00 G8120.488 Sanitary Sewers / EASEMENTS 0.00 0.00 0.00 0.00 0.00 G8120.562 Sanitary Sewers / NE BYPASS/Interceptor STUDY 0.00 0.00 250,000.00 62,025.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 63 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative G8120.563 Sanitary Sewers / INLET VALLEY PS REHAB/REBUILD 0.00 37,219.00 0.00 21,913.77 0.00 G8120.564 Sanitary Sewers / SEWER REHABILITATION 31,178.12 262,515.70 0.00 0.00 300,000.00 G8120.566 Sanitary Sewers / FOREST HOME PUMP STATION REBUILD 608,169.10 0.00 0.00 0.00 0.00 G8120.567 Sanitary Sewers / LINEDERMAN CRK RT 79 0.00 0.00 60,000.00 0.00 100,000.00 G8150.471 Joint Sewer Project / JOINT SEWER TRANSMISSION 6,123.56 27,476.73 20,000.00 3,203.36 20,000.00 G8150.472 Joint Sewer Project / SEWAGE TREATMENT CHARGE 1,623,827.00 1,874,795.00 2,066,025.00 1,550,589.00 2,207,214.00 G8150.473 Joint Sewer Project / IAWWTP IMPROVEMENT BONDS 659,483.11 662,386.81 664,320.00 0.00 665,000.00 G8150.522 Joint Sewer Project / IAWWTP "SJC" CAPITAL PROJECTS 634,239.23 0.00 590,000.00 0.00 6,000,000.00 G8150.523 Joint Sewer Project / IAWWTP IMPROVEMENT GRANT 0.00 0.00 0.00 0.00 0.00 G8150.561 Joint Sewer Project / JOINTLY OWNED INTERCEPTORS 29,356.74 85,274.00 200,000.00 0.00 0.00 G9010.800 Employee Benefits / NYS RETIREMENT 42,962.00 30,353.00 34,500.00 0.00 40,000.00 G9030.800 Employee Benefits / SOCIAL SECURITY 11,589.00 12,597.53 15,000.00 8,606.21 15,200.00 G9040.800 Employee Benefits / WORKERS COMPENSATION 4,442.00 3,028.00 3,500.00 0.00 3,500.00 G9045.800 Employee Benefits / LIFE INSURANCE 618.78 526.96 500.00 197.02 400.00 G9050.800 Employee Benefits / UNEMPLOYMENT INSURANCE 16.40 0.00 3,650.00 0.00 1,500.00 G9055.800 Employee Benefits / DISABILITY INSURANCE 444.18 378.26 480.00 141.47 400.00 G9060.800 Employee Benefits / GROUP HEALTH INSURANCE 65,904.28 62,389.89 82,000.00 24,189.54 59,000.00 G9060.801 Employee Benefits / FLEXIBLE SPENDING PLAN 18.14 18.00 50.00 10.50 50.00 G9062.800 Employee Benefits / POST HEALTH INSURANCE 0.00 0.00 0.00 0.00 0.00 G9901.901 Transfers To Other Funds / TRANSFER TO GENERAL FUND 0.00 0.00 0.00 0.00 0.00 G9901.904 Transfers To Other Funds / TRANSFER TO RISK RETENTION FUND 5,900.00 8,700.00 7,500.00 7,500.00 7,167.00 G9901.907 Transfers To Other Funds / TRANSFER TO DEBT SERVICE FUND 0.00 0.00 0.00 0.00 0.00 G9950.900 Transfers To Capital Funds / TRANSFER TO CAPITAL PROJECT 0.00 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 64 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 4,618,753.13 4,002,838.08 5,235,865.00 2,041,545.30 10,693,995.00 Sum of account entries 4,618,753.13 4,002,838.08 5,235,865.00 2,041,545.30 10,693,995.00 Current 2027 account entries sum to $10,693,995.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative G1030 Real Property Taxes / SEWER BENEFIT UNITS 747,087.50 863,599.00 908,555.00 900,889.58 928,170.14 G1032 Real Property Taxes / SEWER - AD VALOREM 14,968.83 15,625.82 15,723.00 15,722.63 15,366.84 G2120 Departmental Income / SEWER RENTS 2,607,357.55 2,852,549.15 3,115,151.00 1,081,802.80 3,106,305.00 G2121 Departmental Income / SEWER RENTS - CORNELL UNIVERSITY 809,803.95 929,283.60 1,008,710.00 398,688.84 1,015,000.00 G2122 Departmental Income / SEWER RENTS - TOWN OF DRYDEN 2,754.72 2,707.69 4,500.00 0.00 0.00 G2123 Departmental Income / SEWER ASSESSMENTS 0.00 0.00 0.00 0.00 0.00 G2124 Departmental Income / VCH KLINE ROAD BYPASS 0.00 123,633.83 0.00 69,878.99 50,000.00 G2128 Departmental Income / PENALTIES & ASSESSMENTS 27,744.66 18,980.43 28,000.00 16,920.91 22,000.00 G2374 Intergovernmental Charges / SERVICES - OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 G2401 Use Of Money And Property / INTEREST 142,042.29 149,260.15 120,426.00 70,613.30 135,000.00 G2665 Sale Of Property/Compensation For Loss / SALE OF EQUIPMENT 3,832.44 1,696.17 34,800.00 30,473.00 21,200.00 G2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVERIES 0.00 0.00 0.00 0.00 0.00 G2701 Miscellaneous Local Sources / REFUND OF PRIOR YEARS 0.00 29.29 0.00 0.00 0.00 G2705 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUE 0.00 0.00 0.00 0.00 0.00 G2770 Miscellaneous Local Sources / OTHER UNCLASSIFIED REVENUE 0.00 0.00 0.00 0.00 0.00 G3990 State Aid / STATE AID - SEWER 0.00 0.00 0.00 0.00 0.00 G5031/A Interfund Transfers / TRANSFER FROM GENERAL 496,218.27 0.00 0.00 0.00 0.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 65 Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative G5710 Proceeds Of Obligations / PROCEEDS FROM SERIAL BONDS 0.00 0.00 0.00 0.00 0.00 G5730 Proceeds Of Obligations / BOND ANTICIPATION NOTES 0.00 0.00 0.00 0.00 5,400,000.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 4,851,810.21 4,957,365.13 5,235,865.00 2,584,990.05 10,693,041.98 Sum of account entries 4,851,810.21 4,957,365.13 5,235,865.00 2,584,990.05 10,693,041.98 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 66 R Risk Retention Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative R4510.400 Wellness / Health / CONTRACTUAL SERVICES 0.00 0.00 8,500.00 682.68 3,500.00 R4510.410 Wellness / Health / EMPLOYEE EDUCATION & TRAINING 0.00 0.00 5,500.00 0.00 5,500.00 R4510.425 Wellness / Health / WELLNESS PROGRAMS 0.00 0.00 30,000.00 6,336.59 32,000.00 R4510.426 Wellness / Health / HOSPITAL & MEDICAL BILLS 0.00 0.00 0.00 0.00 0.00 R4510.451 Wellness / Health / CLAIMS & REPAIRS 0.00 0.00 2,500.00 0.00 2,500.00 R9030.800 Employee Benefits / MEDICARE 2,088.45 1,600.00 3,000.00 0.00 3,000.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 2,088.45 1,600.00 49,500.00 7,019.27 46,500.00 Sum of account entries 2,088.45 1,600.00 49,500.00 7,019.27 46,500.00 Current 2027 account entries sum to $46,500.00, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative R2401 Use Of Money And Property / INTEREST & EARNINGS 8,409.29 5,792.59 4,500.00 2,657.55 3,500.00 R2680 Sale Of Property/Compensation For Loss / INSURANCE RECOVIERIES 0.00 3,873.00 0.00 0.00 0.00 R2701 Miscellaneous Local Sources / REFUND PRIOR YEARS EXPENSES 0.00 0.00 0.00 0.00 0.00 R5031/A Interfund Transfers / GENERAL TOWNWIDE FUND 0.00 3,873.00 7,500.00 7,500.00 7,166.67 R5031/B Interfund Transfers / GENERAL PART-TOWN FUND 0.00 0.00 7,500.00 7,500.00 7,166.67 R5031/DA Interfund Transfers / HIGHWAY TOWNWIDE FUND 0.00 0.00 7,500.00 7,500.00 7,166.67 R5031/DB Interfund Transfers / HIGHWAY PART-TOWN FUND 0.00 0.00 7,500.00 7,500.00 7,166.67 R5031/F Interfund Transfers / WATER FUND 0.00 0.00 7,500.00 7,500.00 7,166.67 R5031/G Interfund Transfers / SEWER FUND 0.00 0.00 7,500.00 7,500.00 7,166.67 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 67 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 8,409.29 13,538.59 49,500.00 47,657.55 46,500.00 Sum of account entries 8,409.29 13,538.59 49,500.00 47,657.55 46,500.00 Current account totals independently reconcile to the current fund totals. Historical account values are reproduced without restatement. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 68 SF Fire Protection Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative SF1320.401 Independent Auditing / AUDITING SERVICES 4,083.00 2,597.61 -- 500.00 500.00 SF1420.402 Legal Services / LEGAL SERVICES 1,372.00 5,162.00 1,000.00 3,545.00 500.00 SF1920.488 Special Items / TAXES/ASSESSMENT 0.00 0.00 0.00 0.00 0.00 SF3410.400 Fire Protection / CONTRACTUAL 0.00 610,763.00 0.00 0.00 0.00 SF3410.480 Fire Protection / FIRE PROTECTION CONTRACT - CITY 3,840,000.00 4,956,444.00 5,229,503.00 2,215,442.50 6,420,806.00 SF3410.481 Fire Protection / FIRE PROTECTION CONTRACT - VCH 167,195.11 212,843.68 261,242.36 132,579.68 230,498.20 SF3410.482 Fire Protection / DISTRIBUTE NYS 2% FIRE TAX 42,705.59 38,094.31 37,000.00 49,628.77 50,000.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 4,055,355.70 5,825,904.60 5,528,745.36 2,401,695.95 6,702,304.20 Sum of account entries 4,055,355.70 5,825,904.60 5,528,745.36 2,401,695.95 6,702,304.20 Current 2027 account entries sum to $6,702,304.20, matching the current fund appropriation. Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative SF1001 Real Property Taxes / FIRE PROTECTION TAX 3,436,600.00 4,085,000.00 4,350,000.00 4,350,000.00 6,135,304.00 SF1081 Real Property Tax Items / IN LIEU OF TAXES 0.00 0.00 0.00 0.00 0.00 SF1085 Real Property Tax Items / ITHACA ELM-MAPLE HOUSING INC. 0.00 0.00 0.00 0.00 0.00 SF1120 Non- Property Tax Items / SALES TAX 423,429.61 422,961.90 250,000.00 130,307.55 0.00 SF2401 Use Of Money And Property / INTEREST 246,075.81 214,389.39 240,000.00 87,302.24 187,000.00 SF2701 Miscellaneous Local Sources / REFUND OF PRIOR YEAR 43,302.38 0.00 0.00 0.00 0.00 SF2705 Miscellaneous Local Sources / GIFTS AND DONATIONS 0.00 312,750.00 300,000.00 323,241.00 330,000.00 SF3085 State Aid / NYS 2% FIRE INSURANCE TAX FUNDS 42,705.59 38,094.31 37,000.00 49,628.77 50,000.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 69 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 4,192,113.39 5,073,195.60 5,177,000.00 4,940,479.56 6,702,304.00 Sum of account entries 4,192,113.39 5,073,195.60 5,177,000.00 4,940,479.56 6,702,304.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 70 V Debt Service Detailed Schedules Appropriations Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative V1320.401 Independent Auditing / AUDITING SERVICES 959.00 0.00 1,000.00 0.00 0.00 V1340.400 Refunding Bonds / BOND ISSUANCE COSTS 0.00 0.00 0.00 0.00 0.00 V1380.400 Fiscal Agent Fees / CONTRACTUAL SERVICES 330.48 344.08 500.00 0.00 500.00 V9710.621 Public Improvement (Serial) Bonds - 2014-B / SAND BANK ROAD IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.622 Public Improvement (Serial) Bonds - 2014-B / WINNERS' CIRCLE IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.721 Public Improvement (Serial) Bonds - 2014-B / SAND BANK ROAD IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.722 Public Improvement (Serial) Bonds - 2014-B / WINNERS' CIRCLE IMPROVEMENTS 0.00 -- 0.00 -- 0.00 V9710.625 Public Improvement (Serial) Bonds - 2015 / HONNESS LANE IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.626 Public Improvement (Serial) Bonds - 2015 / MARCY COURT IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.725 Public Improvement (Serial) Bonds - 2015 / HONNESS LANE IMPROVEMENTS 0.00 0.00 0.00 0.00 0.00 V9710.726 Public Improvement (Serial) Bonds - 2015 / MARCY COURT IMPROVEMENTS -- -- 0.00 0.00 0.00 V9710.630 Public Improvement (Serial) Bonds - 2020-A / PWF OFFICE EXPANSION 71,700.00 73,590.00 77,350.00 0.00 81,130.00 V9710.730 Public Improvement (Serial) Bonds - 2020-A / PWF OFFICE EXPANSION 33,000.10 29,415.00 25,736.00 12,868.00 21,868.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Appropriations total 105,989.58 103,349.08 105,586.00 12,868.00 103,498.00 Sum of account entries 105,989.58 103,349.08 104,586.00 12,868.00 103,498.00 Current 2027 account entries sum to $103,498.00, matching the current fund appropriation. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 71 Revenues Account Description 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative V2401 Use Of Money And Property / INTEREST & EARNINGS 18,298.39 1,069.57 500.00 1,385.73 500.00 V2701 Miscellaneous Local Sources / REFUND PRIOR YEARS EXPENSES 0.00 0.00 0.00 0.00 0.00 V5031/A Interfund Transfers / TRANSFER FROM GENERAL FUND 134,700.00 103,005.00 105,086.00 104,086.00 102,998.00 V5031/DB Interfund Transfers / TRANSFER FROM HIGHWAY FUND 0.00 0.00 0.00 0.00 0.00 V5031/F Interfund Transfers / TRANSFER FROM WATER FUND 0.00 0.00 0.00 0.00 0.00 V5031/G Interfund Transfers / TRANSFER FROM SEWER FUND 0.00 0.00 0.00 0.00 0.00 V5031/H Interfund Transfers / TRANSFER FROM CAPITAL PROJECT 0.00 0.00 0.00 0.00 0.00 V5791 Proceeds Of Obligations / ADVANCE REFUNDING BONDS 0.00 0.00 0.00 0.00 0.00 Schedule total 2024 Actual 2025 Actual 2026 Budget 7/31/2026 Actual 2027 tentative Revenues total 152,998.39 104,074.57 105,586.00 105,471.73 103,498.00 Sum of account entries 152,998.39 104,074.57 105,586.00 105,471.73 103,498.00 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 72 Supporting Schedules Employee benefit appropriations Benefit category 2027 amount N Y S Retirement 916,500.00 Social Security 477,500.00 Workers Compensation 104,500.00 Life Insurance 11,800.00 Unemployment Insurance 50,000.00 Disability Insurance 9,000.00 Group Health Insurance 1,938,500.00 Flexible Spending Plan 2,170.00 Total 3,509,970.00 Water and sewer charges Charge 2026 2027 tentative Water ad valorem per 1000 dollars 0.02 0.02 Sewer ad valorem per 1000 dollars 0.02 0.02 Water benefit unit 197.25 201.25 Sewer benefit unit 121.50 125.25 Usage charge 2027 tentative Water per 1,000 gallons $10.93 Water minimum quarterly charge $54.65 Sewer per 1,000 gallons $8.25 Sewer minimum quarterly charge $41.25 Water and sewer charges apply according to district and service eligibility. Benefit assessments depend on benefit units. Minimum quarterly usage charges reflect 5,000 gallons. These charges are excluded from the $300,000 property-tax comparisons. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 73 Community Services and Program Support Program 2026 Budget 2027 tentative Bus Operations / Tcat 25,000.00 14,191.00 City Of Ithaca Parks Contribution 110,000.00 115,000.00 Coddington Rd Cc / Cit Program 25,464.00 28,000.00 Youth Entrepreneurship Prgm 19,000.00 20,500.00 Recreation Partnership 107,103.00 115,814.00 Youth Employment Program 80,500.00 84,212.00 Youth Development Program 65,508.00 67,575.00 Youth Exploration Program 46,000.00 45,347.00 Tompkins County Public Library 15,000.00 15,000.00 Bike Share 10,000.00 10,000.00 Life-Long 12,500.00 12,500.00 Human Services Coalition 5,000.00 5,000.00 Bus Operations / Gadabout 12,000.00 12,500.00 Water Quality Monitoring Prgm 24,241.00 24,725.00 Support schedule total 557,316.00 570,364.00 These support entries repeat accounts already included in the detailed fund schedules and are not added to the overall budget. Water-quality monitoring is a Water Fund appropriation. The separate Parks, Recreation and Open Space Plan account is $100,000 and is already included in General Townwide appropriations. TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 74 Assessment Bases and Special Districts Base 2026 2027 tentative Townwide assessed value 2,308,542,061 2,313,164,638 Part-town assessed value 1,679,341,438 1,683,502,922 Fire district assessed value 1,774,051,241 1,782,334,566 Water ad valorem assessed value 771,032,012 678,992,381 Sewer ad valorem assessed value 786,156,572 768,342,181 Water benefit units 7,803.57 7,740.79 Sewer benefit units 7,477.82 7,410.54 TOWN OF ITHACA | 2027 PRELIMINARY BUDGET 2027 Preliminary Budget | Page 75 Calculation Status Remaining working calculations Future CIP: the 2028 jointly owned sewer project is TBD while the rollup repeats $6 million. The displayed 2028 total remains a working planning figure. Unpriced and conditional future projects prevent a finalized five-year total. Project financing: the IAWWTF project estimate is approximately $6 million, and the bond amount is TBD. Town Hall Weatherization borrowing depends on grant availability. Other CIP cash, grant and bond entries are planning labels where they differ from current fund-budget financing. Debt detail: annual payment appropriations are provided, but a complete outstanding-principal, interest- rate, maturity or debt-capacity schedule is not included. No missing debt amount is estimated. Reading the schedules All amounts are in dollars unless a rate or percentage is shown. Main financial tables retain cents; capital- plan rollups use whole dollars. Parentheses indicate negative amounts. A dash identifies a blank entry. Percentages and taxpayer examples are calculated before rounding. Internal transfers remain within the gross fund budget total.