2021 TOWN OF HECTOR BUDGET PRESENTATION 1152020 TOWN

2021 TOWN OF HECTOR BUDGET PRESENTATION 11/5/2020

TOWN OF HECTOR BUDGET FUND CLASSIFICATIONS AND CODING • Governmental Fund • General A • Special Revenue • • Town Outside Village Highway – Town Wide Highway – Part Town Special Districts • Fire Protection • Ambulance • Water B DA DB S SF SM SW Revenue Source Codes • Local Sources • State Sources • Federal Sources • Interfund Transfers 1000 – 2999 3000 – 3999 4000 – 4999 5000 – 5999 Expenditure Functional Unit Codes • General Government Support • Public Safety • Health • Transportation • Economic Assistance and Opportunity • Culture and Recreation • Home and Community Services • Employee Benefits • Debt Service 1000 – 1999 3000 – 3999 4000 – 4999 5000 – 5999 6000 – 6999 7000 – 7999 8000 – 8999 9000 – 9099 9700 – 9799

TOWN OF HECTOR 2021 BUDGET BY FUND Fund Name 1 -A General Town Wide 1 -B Appropriations $1, 023, 130. 11 22% General Part Town $128, 796. 41 3% 1 -DA Highway Town Wide $823, 643. 64 18% 1 -DB Highway Part Town $1, 238, 365. 29 27% 1 -SF Fire Protection Disticts $752, 301. 55 16% 1 -SM Ambulance Districts $125, 569. 00 3% 1 -SW Water District $568, 366. 20 12% Grand Total $4, 660, 172. 20 Highway General Fire & Ambulance Water 2021 Budget by Funds Percent of Budget 45% 25% 19% 12% 3% 16% 22% 3% 18% 27% General Town Wide General Part Town Highway Town Wide Highway Part Town Fire Protection Disticts Ambulance Districts Water District

TOWN OF HECTOR 2021 APPROPRIATIONS BY FUNCTIONAL UNIT Function Transportation Appropriations 2021 Budget by Functions Percent $1, 787, 241. 13 38% Public Safety $800, 071. 55 17% Undistributed $765, 862. 89 16% General Government Support $486, 147. 91 10% Home and Community Services $418, 648. 72 9% Cultural and Recreation $150, 431. 00 3% Public Health $126, 769. 00 3% Budgetary Provisions for Other Uses $125, 000. 00 3% $4, 660, 172. 20 100% 3% 3%3% 9% 38% 10% 16% 17% Transportation Public Safety Undistributed General Government Support Home and Community Services Cultural and Recreation Public Health Budgetary Provisions for Other Uses

TOWN OF HECTOR 2021 APPROPRIATIONS BY OBJECT Object Codes (5 th digit on Expenditure Account Codes) • . 1 Personal Services • . 2 Equipment and Capital Outlay • . 4 Contractural • . 6 Debt Principal • . 7 Debt Interest • . 8 Employee Benefits • . 9 Interfund Transfers Object Name Personal Services Total 25% $516, 945. 37 11% $2, 218, 964. 45 48% $142, 830. 00 3% $5, 000. 00 0% Employee Benefits $618, 032. 89 13% Interfund Transfers $0. 00 0% Contractural Debt Principal Debt Interest 13% 3% 0% 25% Percent $1, 158, 399. 49 Equipment and Capital Outlay 2021 Objects by Code $4, 660, 172. 20 11% 48% Personal Services Equipment and Capital Outlay Contractural Debt Principal Debt Interest Employee Benefits Interfund Transfers

2021 BUDGET REVENUES BY SOURCE Revenue Source Real Property Taxes and Tax Items Revenue Totals Percent $2, 743, 184. 83 58. 9% Non-Property Taxes $606, 000. 00 13. 0% Departmental Income $555, 555. 59 11. 9% State Aid $434, 095. 37 9. 3% Appropriated Fund Balance $200, 696. 41 4. 3% Sale of Property and Compensation for Loss $25, 000. 00 0. 5% Licenses and Permits $23, 550. 00 0. 5% Miscellaneous $20, 480. 00 0. 4% Fines and Forfeitures $20, 000. 00 0. 4% Federal Aid $12, 000. 00 0. 3% Sale of Property & Compensation For Loss $10, 010. 00 0. 2% Intergovernmental Charges $7, 000. 00 0. 2% Use of Money and Property $2, 600. 00 0. 1% $4, 660, 172. 20 2021 Revenue Sources 9% 0% 0% 1% 0% 4%1% 12% 13% 59% Real Property Taxes and Tax Items Non-Property Taxes Departmental Income State Aid Appropriated Fund Balance Sale of Property and Compensation for Loss Licenses and Permits Miscellaneous Fines and Forfeitures Federal Aid Sale of Property & Compensation For Loss Intergovernmental Charges Use of Money and Property

GENERAL TOWN WIDE (A) FUND APPROPRIATIONS Functions • General Government Support: Town Board, Town Justice, Town Supervisor, Budget Officer, Assessment, Town Clerk/Tax Collector, Attorney, Elections, Record Management, Town Hall Shared Services, and Special Items. • Undistributed: Retirement, Social Security, Workman’s Compensation, Disability, Hospital and Medical Insurance, and Dental Insurance. • Culture and Recreation: Smith Park, Library, and Town Historian. • Transportation: Town Highway Superintendent, Garage, Street Lighting and Radio Services. • Budgetary Provisions: Building Reserves. • Home and Community Services: Refuse and Recycling and Cemeteries. • Public Safety: Traffic Control and Dog Control General TW Functions 16% 7% 15% 12% 1% 5% 45% Functions Budgetary Provisions for Other Uses Cultural and Recreation General Government Support Home and Community Services Public Safety Transportation Undistributed Appropriation Totals Percent Object Name General Government Support $455, 838. 36 45% Personal Services Undistributed $162, 145. 40 16% Cultural and Recreation $149, 431. 00 15% Equipment and Capital Outlay Transportation $120, 299. 51 12% Budgetary Provisions for Other Uses $75, 000. 00 7% Home and Community Services $48, 515. 84 5% Public Safety $11, 900. 00 1% Grand Total $1, 023, 130. 11 Total Percent $404, 795. 71 40% $19, 600. 00 2% Contractural $436, 589. 00 43% Employee Benefits $162, 145. 40 16% Grand Total $1, 023, 130. 11

GENERAL TOWN WIDE (A) FUND REVENUES Sources General TW Revenue Sources Revenue Totals Real Property Taxes and Tax Items $702, 590. 11 69% Departmental Income $121, 000. 00 12% State Aid $80, 000. 00 8% Appropriated Fund Balance $70, 000. 00 7% 0% 0% 8% Miscellaneous $20, 480. 00 7% 2% 0% Fines and Forfeitures $20, 000. 00 2% Non-Property Taxes $6, 000. 00 1% Licenses and Permits $2, 050. 00 0% Use of Money and Property $1, 000. 00 0% $10. 00 0% Sale of Property & Compensation For Loss Grand Total $1, 023, 130. 11 69% 12% 2%2% 1% Appropriated Fund Balance Departmental Income Fines and Forfeitures Interfund Transfers Licenses and Permits Miscellaneous Non-Property Taxes Real Property Taxes and Tax Items Sale of Property & Compensation For Loss State Aid Use of Money and Property

GENERAL PART TOWN (B) FUND APPROPRIATIONS General PT Function. Totals 8% 1% 1% 19% Public Safety Undistributed General Government Support Home and Community Services Public Health Cultural and Recreation 45% 27% Functions Total Percent Public Safety $57, 870. 00 45% Undistributed $34, 480. 46 27% General Government Support $24, 173. 84 19% Home and Community Services $10, 072. 11 8% Public Health $1, 200. 00 1% Cultural and Recreation $1, 000. 00 1% Grand Total $128, 796. 41 Functions • Public Safety: Code Enforcement Officer • Undistributed: Retirement, Social Security, Workman’s Compensation, Disability, Hospital and Medical Insurance, and Dental Insurance. • General Government Support: Municipal Staff, Attorney. • Home and Community Services: Zoning and Environmental Control • Public Health: Registrar of Vital Statistics. • Culture and Recreation: Watkins Glen Youth Swim Program. Object Name Personal Services Total Percent $65, 493. 84 51% $750. 00 1% Contractural $28, 072. 11 22% Employee Benefits $34, 480. 46 27% Equipment and Capital Outlay Grand Total $128, 796. 41

GENERAL PART TOWN (B) FUND REVENUES General PT Revenue Source Totals 17% 24% 1% 0% 58% Non-Property Taxes Appropriated Fund Balance Licenses and Permits Departmental Income Use of Money and Property Revenue Sources Total Percent Non-Property Taxes $75, 000. 00 58% Appropriated Fund Balance $30, 696. 41 24% Licenses and Permits $21, 500. 00 17% Departmental Income $1, 200. 00 1% $400. 00 0% Use of Money and Property Grand Total $128, 796. 41

HIGHWAY TOWN WIDE (DA) FUND APPROPRIATIONS Functions • Transportation: Bridges, Machinery, Miscellaneous, Brush & Weeds, Snow Removal and Services for Other Governments • Undistributed: Retirement, Social Security, Workman’s Compensation, Disability, Hospital and Medical Insurance, Dental Insurance and Other Benefits. • Budgetary Provisions for Other Uses: Reserve Fund for Equipment. Highway TW Function Totals 6% Transportation Undistributed Budgetary Provisions for Other Uses 20% 74% Functions Transportation Total Percent $609, 975. 54 74% Object Name Personal Services Budgetary Provisions for Other Uses Grand Total $163, 668. 10 20% $50, 000. 00 6% $823, 643. 64 Percent $248, 275. 54 30% $60, 000. 00 7% Contractural $351, 700. 00 43% Employee Benefits $163, 668. 10 20% Grand Total $823, 643. 64 Equipment and Capital Outlay Undistributed Total

HIGHWAY TOWN WIDE (DA) FUND REVENUES Highway TW Revenue Sources Real Property Taxes and Tax Items 3% 1% 1% 0% 95% Real Property Taxes and Tax Items State Aid Sale of Property & Compensation For Loss Intergovernmental Charges Use of Money and Property Total Percent $781, 143. 64 95% State Aid $25, 000. 00 3% Sale of Property & Compensation For Loss $10, 000. 00 1% Intergovernmental Charges $7, 000. 00 1% Use of Money and Property $500. 00 0% Grand Total $823, 643. 64

HIGHWAY PART TOWN (DB) FUND APPROPRIATIONS Highway PT Function Totals 15% Transportation Undistributed Functions • Transportation: General Repairs and Capital Improvements • Undistributed: Retirement, Social Security, Workman’s Compensation, Disability, Hospital and Medical Insurance, Dental Insurance and Other Benefits. 85% Function Transportation Undistributed Grand Total Object Name Percent $1, 056, 966. 08 85% $181, 399. 21 15% $1, 238, 365. 29 Total Percent Personal Services $309, 870. 71 25% Equipment and Capital Outlay $325, 095. 37 26% Contractural $422, 000. 00 34% Employee Benefits $181, 399. 21 15% $1, 238, 365. 29

HIGHWAY PART TOWN (DB) FUND REVENUES Highway PT Revenue Sources Total 0% 3%1% 27% 42% 27% Non-Property Taxes Real Property Taxes and Tax Items State Aid Appropriated Fund Balance Federal Aid Use of Money and Property Revenue Sources Total Percent Non-Property Taxes $525, 000. 00 42% Real Property Taxes and Tax Items $331, 769. 92 27% State Aid $329, 095. 37 27% Appropriated Fund Balance $40, 000. 00 3% Federal Aid $12, 000. 00 1% $500. 00 0% Use of Money and Property Grand Total $1, 238, 365. 29

WATER DISTRICT (SW) FUND APPROPRIATIONS Functions • Home and Community Services: Environmental Control, Water Administration, Source of Supply, Purification, and Transmission and Distribution. • Undistributed: Retirement, Social Security, Workman’s Compensation, Disability, Hospital and Medical Insurance, Dental Insurance and Other Benefits, and Debt Service. • General Government Support: Liability Insurance Water Functions Total 1% Home and Community Services Undistributed General Government Support 36% 63% Functions Total Percent Home and Community Services $360, 060. 77 63% Undistributed $202, 169. 72 36% $6, 135. 71 1% General Government Support Grand Total $568, 366. 20 Object Name Total Percent Personal Services $129, 963. 69 23% Equipment and Capital Outlay $111, 500. 00 20% Contractural $124, 732. 79 22% Debt Principal $142, 830. 00 25% $5, 000. 00 1% $54, 339. 72 10% Debt Interest Employee Benefits $568, 366. 20

WATER DISTRICT (SW) FUND REVENUES Water Revenue Sources Total Revenue Sources Departmental Income 0% 11% 4% 16% 69% Departmental Income Real Property Taxes and Tax Items Appropriated Fund Balance Sale of Property and Compensation for Loss Use of Money and Property Total Percent $390, 336. 20 69% Real Property Taxes and Tax Items $92, 830. 00 16% Appropriated Fund Balance $60, 000. 00 11% Sale of Property and Compensation for Loss $25, 000. 00 4% $200. 00 0% Use of Money and Property Grand Total $568, 366. 20

FIRE PROTECTION (SF) FUND APPROPRIATIONS Fire Protection Districts Function Totals 3% Functions • Public Safety: Fire Protection Districts • Undistributed: Workman’s Compensation Public Safety Undistributed 97% Object Name Contractural Employee Benefits Total Percent $730, 301. 55 97% $22, 000. 00 3% $752, 301. 55

FIRE PROTECTION (SF) FUND REVENUES REVENUE s. OURCE - Real Property Taxes Revenue Sources Real Property Taxes and Tax Items Grand Total Percent $752, 301. 55 100% Total 100% Fire Protection Districts Revenues Total 3% 1% 23% 41% 31% Mecklenburg Fire Protection Valois Logan Hector Fire Protection Village of Burdett Fire Protection District Village of Odessa Fire Protection District Village of Trumansburg Fire Protection Districts Total Percent Mecklenburg Fire Protection $174, 500. 00 23% Valois Logan Hector Fire Protection $232, 560. 00 31% Village of Burdett Fire Protection District $310, 431. 55 41% Village of Odessa Fire Protection District $11, 281. 00 1% Village of Trumansburg Fire Protection District $23, 529. 00 3% Grand Total $752, 301. 55

AMBULANCE DISTRICTS (SM) FUND APPROPRIATIONS Function • Public Health: Ambulance Function Total - Public Health Total 100% Function Public Health Grand Total Percent $125, 569. 00 100% $125, 569. 00 Object Name Contractural Total Percent $125, 569. 00 100%

AMBULANCE DISTRICTS (SM) FUND REVENUES Revenue Sources Total 34% Revenue Sources Departmental Income Real Property Taxes and Tax Items Total Percent Departmental Income $43, 019. 39 34% Real Property Taxes and Tax Items $82, 549. 61 66% Grand Total $125, 569. 00 66% Revenue Sources Detail Total Percent Ambulance Charges - TBURG $22, 133. 34 18% Ambulance Charges- MECK $20, 886. 05 17% Real Property Taxes - MECK $32, 512. 95 26% Real Property Taxes - TBURG $50, 036. 66 40% Grand Total $125, 569. 00 18% 40% 17% 26% Ambulance Charges - TBURG Ambulance Charges- MECK Real Property Taxes - TBURG

Overview of Town of Hector Appropriations for 2021 General Town Wide $5, 500 Added for Town Council Ipads. $50, 000 Additional Added to fund Building Reserve. $9, 000 Increase in Recycling Costs. $10, 000 Decrease in Assessment Contract $5, 000 Decrease in Elections. $8, 000 Decrease in Hospital and Medical Insurance. General Part Town (Does not add to tax levy) $4, 000 Increase for Environmental Control $7, 500 Decrease for Zoning review. $4, 000 Decrease for Hospital and Medical insurance Highway Town Wide and Part Town Added new personnel with an overall increase of $20, 000 in salary and benefits. $10, 000 Decrease in Fuel in Part Town. Water District (Does not add to tax levy) $20, 000 Additional added for pumping equipment on new well. $55, 000 Added for new meters and a fixed network meter reading system. Fire Districts $6, 100 Increase Village of Trumansburg Fire Protection District Due to Increased Calls (Doubled). Ambulance Districts $17, 000 Increase in Trumansburg due to Increased Call Volume $7, 000 Decrease in Mecklenburg due to increase in insurance reimbursements.

TAX LEVY AND TAX RATE The tax levy is defined as the amount of revenue to be raised by taxation. The basic formula for the tax levy is as follows: Total Appropriations Less: Estimated Revenue Less: Appropriated Reserves Less: Appropriated Fund Balance _________________________ 2021 Tax Levy By Fund Equals: Amount To Be Raised By Taxation Anticipated Appropriated Fund Appropriations 2021 Tax Levy Percentage Revenues Balance General Fund - Townwide $1, 023, 130. 11 $256, 540. 00 $70, 000. 00 $696, 590. 11 25% General Fund - Part Town $128, 796. 41 $98, 100. 00 $30, 696. 41 $0. 00 0% Highway Fund Townwide $823, 643. 64 $42, 500. 00 $781, 143. 64 29% Highway Fund - Part Town $1, 238, 365. 29 $866, 595. 37 $40, 000. 00 $331, 769. 92 12% Fire Protection Districts $752, 301. 55 $0. 00 $752, 301. 55 27% Ambulance Service $125, 569. 00 $43, 019. 39 $0. 00 $82, 549. 61 3% Water District $568, 366. 20 $508, 366. 20 $60, 000. 00 $92, 830. 00 3% $4, 660, 172. 20 $1, 815, 120. 96 $200, 696. 41 $2, 737, 184. 83 Total Tax Levy Allowed Difference 3%3% 25% 27% 12% 29% General Town Wide General Part Town Highway Town Wide Highway Part Town Fire Protection Districts Ambulance Districts Water District $2, 726, 654. 00 $10, 530. 83 The tax rate is computed by dividing the amount of the tax levy by the total taxable assessed value of the real property, and is usually expressed as an amount per thousand dollars of assessed value (e. g. , $3. 56 per thousand).

2021 BUDGET MESSAGE and TOWN TAX RATES It was the goal of the town board for 2021 to keep the tax rate at a zero increase. This budget achieves that goal even though the tax levy was exceeded by $10, 500. The town wide tax rate will decrease by $. 01 per thousand of assessed value and the part town tax rate will remain unchanged. The only exception is the Trumansburg fire and ambulance districts. The increase to these districts is a total of $. 49 per thousand assessed value. The Trumansburg rates are calculated on a three year rolling average of calls. There was a significant increase in call volumes in the 2019 - 2020 calendar year for both fire and ambulance. The town is working with the Village to potentially change this method of calculation to smooth out the fluctuations. 2014 Budget Appropriations 2015 Budget 2016 Budget 2017 Budget 2018 Budget 2019 Budget 2020 Budget 2021 Tentative Percent Budget Change $3, 568, 218. 57 $3, 543, 349. 63 $3, 543, 947. 93 $4, 049, 041. 70 $4, 363, 561. 94 $4, 332, 355. 89 $4, 597, 926. 32 $4, 660, 172. 20 1. 4% Estimated Revenues $1, 371, 316. 00 $1, 392, 776. 00 $1, 424, 436. 79 $1, 549, 810. 02 $1, 603, 435. 32 $1, 724, 653. 64 $1, 816, 132. 16 $1, 815, 120. 96 -0. 1% Appropriated Fund Balance $200, 696. 41 -1. 8% $1, 973, 742. 38 $1, 969, 344. 99 $1, 976, 344. 99 $2, 292, 303. 40 $2, 340, 766. 83 $2, 451, 637. 84 $2, 670, 352. 16 $2, 737, 184. 83 2. 5% Tax Levy $223, 160. 19 $181, 318. 64 $143, 418. 71 $206, 928. 28 $419, 359. 79 $156, 064. 40 $204, 273. 00 Townwide Tax Rate General TW 1. 186053 1. 116065 1. 106501 1. 193626 1. 149677 1. 175694 1. 338509 1. 324078 -1. 2% Highway TW 1. 606478 1. 426964 1. 414735 1. 577862 1. 461442 1. 553122 1. 552800 1. 555110 0. 1% TW Tax Rate 2. 792531 2. 543029 2. 521236 2. 771488 2. 611119 2. 728815 2. 891309 2. 879188 -0. 4% Town Part Town (Outside Village) Tax Rate General TW 1. 186053 1. 116065 1. 106501 1. 193626 1. 149677 1. 175694 1. 338509 1. 324078 -1. 1% General Part Town 0. 000000 0 Highway TW 1. 606478 1. 426964 1. 414735 1. 577862 1. 461442 1. 553122 1. 552800 1. 555110 0. 1% Highway Part Town 0. 805083 0. 798009 0. 816892 0. 716490 0. 730524 0. 673558 0. 683240 1. 4% Part Town (Outside Village) Tax Rate 3. 597614 3. 348112 3. 319245 3. 588380 3. 327610 3. 459339 3. 564867 3. 562428 -0. 1%

FIRE PROTECTION AND AMBULANCE DISTRICTS SUMMARY 2014 Budget Mecklenburg Fire 1. 534898 2015 Budget 1. 431334 2016 Budget 1. 473062 Mecklenburg Ambulance 2017 Budget 2018 Budget 2019 Budget 2020 Budget 2021 Tentative Percent Budget Change 1. 575875 1. 484204 1. 509078 1. 856477 1. 824386 -1. 7% 0. 487751 0. 342536 0. 219004 0. 337807 0. 274689 -18. 7% Total Mecklenburg 1. 534898 1. 431334 1. 473062 2. 063626 1. 826740 1. 728082 2. 194284 2. 099074 -4. 3% Village of Odessa 0. 993734 0. 899629 0. 907402 0. 915423 0. 792987 0. 791420 0. 762451 0. 786999 3. 2% VLH Fire 1. 311031 1. 298237 1. 288916 1. 318065 1. 253150 1. 312810 1. 281406 1. 257471 -1. 9% Village of Burdett Fire 1. 128085 1. 090473 1. 146027 1. 134475 1. 064946 1. 165737 1. 212970 1. 216452 0. 3% 0. 919562 0. 830004 0. 825963 0. 788600 0. 783034 -0. 7% Village of Burdett Building Total Village of Burdett 1. 128085 1. 090473 1. 146027 2. 054036 1. 894949 2. 004556 2. 001570 1. 999486 -0. 1% Village of Trumansburg Fire 0. 412160 0. 496361 0. 383413 0. 429080 0. 463210 0. 463367 0. 431371 0. 578195 34. 0% Village of Trumansburg Ambulance 0. 508951 0. 442784 0. 390167 0. 367720 0. 199004 0. 601900 0. 691386 1. 032883 49. 4% Total Village of Trumansburg 0. 921111 0. 939145 0. 773580 0. 796801 0. 662214 1. 065267 1. 122757 1. 611077 43. 5%