Highlights from the October 3, 2024 Meeting of the Tompkins County Expanded Budget Committee

Monday, October 7, 2024

Understanding the 2025 Recommended Tompkins County Budget

• The recommended 2025 Tompkins County Budgetwas prepared by the County Administrator and delivered to the Legislature on September 3. The recommended budget totals $252.3M, with revenues made up primarily of local property taxes (levy), sales tax receipts, and State and federal funding.
• The proposed total property tax levy is $55.7M, which is $2.3M, or 4.34%, higher than 2024. If passed, this would result in a $138 increase in the property tax bill for the owner of a median-priced ($300,000) home.
• Departmental and agency budgets can be found in the 2025 Recommended Budgetor in the links in the title of each section below.
• As part of this budget development process all departments and funded not-for-profit agencies were asked to submit a budget with a 5% reduction due to cost increases and constraintson available funds for one-time use.
• Departments and agencies can make over-target requests as part of the budget process, which they detail during presentations to the Expanded Budget Committee. Over-target requests are detailed in departmental and agency budgets in the online budget system (links above and below). Some over-target requests are included in the recommended budget, others are made for the Legislature to consider when voting on the budget.
• Highlights below focus on the amendments made by Legislators during the budget process.
• For more detail, read the County Administrator's 2025 Budget Message.

Legislators Discuss County's Fund Balance

Tompkins County maintains a fund balance, which Finance Director Lorrie Scarrott described as being similar to "net worth" in a comparison with how an individual would look at their wealth or assets. The Legislature invited a discussion on the County's general fund balance before voting on amendments to the 2025 budget. The County's fund balance has been used to smooth cash flow, offset revenue shortfalls and unexpected expenditures, stabilize taxes and maintain services without budget cutbacks, improve long-term planning initiatives, and enhance credit ratings according to Scarrott.

Scarrott detailed the current fund balance, which totals 27% of annual expenditures ($195,085,051 in 2023) calculated from the fund balance at the beginning of the year plus revenues, minus expenses, and forecasted to the end of the year. There is a delay on the having accurate information due to "software, procedures, and data" deficiencies cited by Scarrott.

There are several types of fund balance, this presentation was focused on unrestricted balance. The County has a fund balance policy that outlines the use of surplus funds and replenishing to a minimum required amount when funds are spent.

Budget Amendments

Legislators worked from the County Administrator's Recommended Budget, offering amendments to add or remove funded items. Below is a list of amendments voted on during the October 3 meeting.

$400,000 was moved from a $1 million natural infrastructure capital fund to support the County's green fleet and facilities restoration programs (approved unanimously, 14-0). Legislator Deborah Dawson (D-Lansing) commented, "we can replace this money at a later date when we are in better shape." It is estimated that enough funding will be left in the fund to cover upcoming projects.

$11,001 in funding for rural libraries was restored from proposed cuts by a vote of 14-0.

The Legislature approved $500 to restore a portion of the Tompkins County Poet Laureate stipend (11-2, Legislators Rich John (D-Ithaca) and Lee Shurtleff (R-Groton) opposed, and Legislator Shawna Black (D-Ithaca) excused). The total stipend funding of $1,500 is to be spent through the Community Arts Partnership.

$195 for the Environmental Management Council to hold an annual gathering of similar municipal councils in the County was amended into the budget by a vote of 12-1 (Legislator Lee Shurtleff (R-Groton) opposed, Legislator Black (D-Ithaca) excused).

Dues for the Cayuga Lake Watershed Network totaling $8,056 each year for three years passed unanimously (14-0). Legislators who supported the amendment spoke about the need to coordinate municipalities in the watershed in absence of New York State support.

$85,000 from the County's contingent fund was designated to support Gadabout for rural transportation services if it is needed (unanimous, 14-0). It is estimated that other funds will cover this programming, but the contingency was funded in the case of an unforeseen challenge.

The Planning and Sustainability Department had $15,542 restored from cuts to personnel to maintain the management level of a position (proposed to be considered as a "chief housing officer") and project assistant hours by a vote of 8-6 (Legislators Shawna Black (D-Ithaca), Amanda Champion (D-Ithaca), Rich John (D-Ithaca), Mike Lane (D-Dryden), Lee Shurtleff (R-Groton), and Mike Sigler (R-Lansing) opposed).

$21,700 was not restored for supporting time-sensitive initiatives in the Planning and Sustainability Department by a vote of 3-11 (Legislators Dan Klein (D-Danby), Anne Koreman (D-Ulysses), and Veronica Pillar (D-Ithaca) in favor). Legislators spoke about bringing these initiatives forward as contingent requests as needed.

$8,500 in support for grant-writing as technical needs arise in the Planning and Sustainability Department passed 12-2 (Legislators Lee Shurtleff (R-Groton) and Mike Sigler (R-Lansing) opposed).

$4,500 to host a conference regarding sustainability passed 8-6 (Legislators Shawna Black (D-Ithaca), Randy Brown (R-Newfield), Deborah Dawson (D-Lansing), Rich John (D-Ithaca), Lee Shurtleff (R-Groton), and Mike Sigler (R-Lansing) opposed).

$50,000 in one-time funds for the Student Navigator Program at Cornell Cooperative Extension was cut via amendment by a vote of 10-4, (Legislators Shawna Black (D-Ithaca), Travis Brooks (D-Ithaca), Amanda Champion (D-Ithaca), Susan Currie (D-Ithaca), Deborah Dawson (D-Lansing), Rich John (D-Ithaca), Mike Lane (D-Dryden), Greg Mezey (D-Dryden), Lee Shurtleff (R-Groton), and Mike Sigler (R-Lansing) in favor of cutting the program. Legislator Shawna Black (D-Ithaca) spoke about her concern about duplication of services with other local navigator programs. Legislators in favor of the amendment spoke about the benefit of community connections and organizing paired with the more accessible nature of the program as compared with programs focused on supporting specific populations.

$25,000 will stay in the budget as one-time funds for "capacity building" for Cornell Cooperative Extension. An amendment to remove the funding failed by a vote of 7-7 (Legislators Shawna Black (D-Ithaca), Travis Brooks (D-Ithaca), Amanda Champion (D-Ithaca), Deborah Dawson (D-Lansing), Mike Lane (D-Dryden), Lee Shurtleff (R-Groton), and Mike Sigler (R-Lansing) supported cutting the funds).

$32,500 in support for grant writing operations at Cornell Cooperative Extension was not supported, (failed 6-8, Legislators Shawna Black (D-Ithaca), Amanda Champion (D-Ithaca), Susan Currie (D-Ithaca), Deborah Dawson (D-Lansing), Mike Lane (D-Dryden), Greg Mezey (D-Dryden), Lee Shurtleff (R-Groton), and Mike Sigler (R-Lansing) opposed).

The Human Services Coalition (HSC) will receive $40,000 to fund a portion of the costs for its data specialist position in one-time funds (14-0).

$50,000 in one-time funds was approved to establish lines of credit for five School Food Centers in Tompkins County (14-0). These centers provide foods to students and families in a way that normalizes access, building off of the success of backpack programs that send students home with healthy foods.

A three-year one-time funding amendment for $45,000/yr to support rental costs as part of the Sunflower House program of OAR passed unanimously, 14-0. The program houses individuals reentering from incarceration.

$25,000 was funded in one-time costs to support LawNY's Reentry Project supporting direct-to-individual legal support for people reentering from incarceration with a vote of 10-4 (Legislators Amanda Champion (D-Ithaca), Deborah Dawson (D-Lansing), Mike Lane (D-Dryden), and Mike Sigler (R-Lansing) opposed).

$25,000 was approved in three-year one-time funding to support the Community Food Coalition to maintain inventory and better meet community need (14-0).

The Tompkins County Office of Human Rights saw a reduction in $14,324 in their education and programming budget because the funding could be absorbed in the department's budget (14-0).

The vacancy factor (or how much money is saved by unfilled staff positions remaining open) was raised by $500,000 in the budget, with that funding going to support the capital program costs for the development of a planned future emergency shelter (13-1, Legislator Dan Klein (D-Danby) opposed). It is expected that New York State Grant Funds will cover a majority of the shelter development costs.