Budget Workshop

VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 1 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % APPROPRIATIONS GENERAL GOVERNMENT SUPPORT BOARD OF TRUSTEES Personnel Services A1010.1 3,177.12 2,912.36 2,647.60 6,354.00 4,765.50 6,354.00 0.00 Contractual A1010.4 556.78 197.36 0.00 700.00 700.00 700.00 0.00 Total 3,733.90 3,109.72 2,647.60 7,054.00 5,465.50 7,054.00 0.00 MAYOR Personnel Services A1210.1 0.00 0.00 0.00 2,753.00 0.00 2,753.00 0.00 Contractual A1210.4 1,412.46 1,967.23 993.52 1,400.00 4,153.00 1,500.00 7.14 Total 1,412.46 1,967.23 993.52 4,153.00 4,153.00 4,253.00 2.40 AUDITOR Contractual A1320.4 0.00 3,600.00 3,600.00 10,000.00 7,098.00 15,000.00 50.00 Total 0.00 3,600.00 3,600.00 10,000.00 7,098.00 15,000.00 50.00 CLERK/TREASURER Personnel Services A1325.1 67,871.46 67,513.18 44,570.17 76,898.00 76,898.00 87,017.00 13.15 Contractual A1325.4 2,911.24 4,179.18 3,084.94 4,550.00 4,550.00 4,550.00 0.00 Total 70,782.70 71,692.36 47,655.11 81,448.00 81,448.00 91,567.00 12.42 LAW Contractual A1420.4 17,335.66 23,577.50 7,411.50 10,000.00 10,000.00 12,000.00 20.00 Total 17,335.66 23,577.50 7,411.50 10,000.00 10,000.00 12,000.00 20.00 ELECTION Contractual A1450.4 422.18 439.43 25.23 550.00 550.00 600.00 9.09 Total 422.18 439.43 25.23 550.00 550.00 600.00 9.09 BUILDINGS Pers Serv A1620.1 179.12 861.11 1,420.55 2,000.00 2,000.00 2,000.00 0.00 Equipment A1620.2 5,454.25 2,736.41 1,781.00 1,800.00 1,800.00 6,000.00 233.33 Equipment Reserve A1620.2R 0.00 0.00 3,535.88 6,000.00 6,000.00 0.00 -100.00  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 2 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % Contractual - Village Hall A1620.4 42,374.04 23,380.15 21,038.01 24,000.00 24,000.00 25,900.00 7.91 Total 48,007.41 26,977.67 27,775.44 33,800.00 33,800.00 33,900.00 0.29 CENTRAL GARAGE Personnel Services A1640.1 68,769.21 60,293.76 44,462.40 108,453.00 108,453.00 93,853.00 -13.46 Personnel Services Overtime A1640.12 0.00 150.15 77.08 0.00 0.00 0.00 0.00 Equipment A1640.2 3,835.45 700.97 0.00 0.00 0.00 0.00 0.00 Equipment Reserve A1640.2R 0.00 0.00 48,126.73 48,600.00 48,600.00 35,000.00 -27.98 Contractual A1640.4 56,437.46 63,906.96 36,094.84 51,650.00 51,650.00 47,200.00 -8.61 Total 129,042.12 125,051.84 128,761.05 208,703.00 208,703.00 176,053.00 -15.64 CENTRAL PRINTING & MAILING Contractual A1670.4 1,444.29 2,066.16 1,826.64 2,000.00 2,000.00 2,500.00 25.00 Total 1,444.29 2,066.16 1,826.64 2,000.00 2,000.00 2,500.00 25.00 GENERAL GOVERNMENT SUPPORT Unallocated Ins. A1910.4 24,018.77 24,159.91 25,875.59 25,000.00 25,000.00 28,500.00 14.00 Municipal Assn. A1920.4 727.00 827.00 977.00 850.00 850.00 1,000.00 17.64 Contingent Fund A1990.4 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 24,745.77 24,986.91 26,852.59 25,850.00 25,850.00 29,500.00 14.11 General Government Support Total 296,926.49 283,468.82 247,548.68 383,558.00 379,067.50 372,427.00 -2.90 PUBLIC SAFETY FIRE DEPARTMENT Equipment A3410.2 14,430.07 19,874.64 12,773.24 34,760.00 34,760.00 50,260.00 44.59 Equipment Reserve A3410.2R 0.00 0.00 14,097.83 17,000.00 17,000.00 0.00 -100.00 Contractual A3410.4 117,147.55 108,707.42 64,550.14 92,750.00 94,338.50 100,500.00 8.35 Total 131,577.62 128,582.06 91,421.21 144,510.00 146,098.50 150,760.00 4.32 SAFETY INSPECTION Personnel Services A3620.1 5,400.96 5,562.96 4,297.32 5,563.00 5,763.00 5,902.00 6.09 Contractual A3620.4 6,835.49 5,937.38 5,751.70 2,100.00 5,002.00 3,000.00 42.85  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 3 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % Total 12,236.45 11,500.34 10,049.02 7,663.00 10,765.00 8,902.00 16.16 Public Safety Total 143,814.07 140,082.40 101,470.23 152,173.00 156,863.50 159,662.00 4.92 TRANSPORTATION STREET ADMINISTRATION Personnel Serv A5010.1 59,155.20 66,320.25 39,626.82 53,435.00 53,435.00 62,400.00 16.77 Total 59,155.20 66,320.25 39,626.82 53,435.00 53,435.00 62,400.00 16.77 STREET MAINTENANCE Personnel Services A5110.1 18,318.31 19,411.23 13,959.70 10,987.00 10,987.00 18,193.00 65.58 Personnel Serv Ot A5110.12 301.90 131.70 0.00 300.00 300.00 300.00 0.00 Contractual A5110.4 2,347.92 2,092.37 690.42 3,000.00 3,000.00 5,600.00 86.66 Total 20,968.13 21,635.30 14,650.12 14,287.00 14,287.00 24,093.00 68.63 PERMANENT IMPROVEMENTS Chips A5112.2 170,027.52 258,470.71 1,352.76 40,300.00 40,300.00 19,300.00 -52.10 Total 170,027.52 258,470.71 1,352.76 40,300.00 40,300.00 19,300.00 -52.10 SNOW REMOVAL Personnel Services A5142.1 16,817.74 12,463.55 8,143.34 6,048.00 6,048.00 14,413.00 138.31 Personnel Serv Ot A5142.12 3,517.08 4,714.59 3,868.49 3,000.00 3,000.00 3,500.00 16.66 Contractual A5142.4 12,713.25 5,086.77 214.52 8,200.00 8,200.00 8,200.00 0.00 Total 33,048.07 22,264.91 12,226.35 17,248.00 17,248.00 26,113.00 51.39 STREET LIGHTING Contractual A5182.4 15,365.85 13,860.61 11,704.40 13,700.00 13,700.00 15,700.00 14.59 Total 15,365.85 13,860.61 11,704.40 13,700.00 13,700.00 15,700.00 14.59 SIDEWALKS Personnel Services A5410.1 377.14 356.10 194.30 463.00 463.00 0.00 -100.00 Personnel Services A5410.12 44.08 0.00 174.87 50.00 50.00 0.00 -100.00 Equipment A5410.2 0.00 0.00 239.96 200.00 200.00 200.00 0.00 Contractual A5410.4 0.00 10.92 0.00 500.00 500.00 500.00 0.00  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 4 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % Total 421.22 367.02 609.13 1,213.00 1,213.00 700.00 -42.29 Transportation Total 298,985.99 382,918.80 80,169.58 140,183.00 140,183.00 148,306.00 5.79 ECONOMIC ASSISTANCE AND OPPORTUNITY PUBLICITY Contractual A6410.4 1,885.32 5,125.05 501.72 2,300.00 3,300.00 2,800.00 21.73 Total 1,885.32 5,125.05 501.72 2,300.00 3,300.00 2,800.00 21.73 Economic Assistance And Opport Total 1,885.32 5,125.05 501.72 2,300.00 3,300.00 2,800.00 21.73 CULTURE AND RECREATION PLAYGROUNDS & REC CENTERS Pers Servs A7140.1 32,593.92 23,716.36 19,415.93 27,098.00 27,098.00 23,789.00 -12.21 Personnel Ot A7140.12 2,144.45 458.85 2,544.73 600.00 600.00 600.00 0.00 Equipment A7140.2 9,596.81 0.00 0.00 0.00 0.00 0.00 0.00 Equipment Reserve A7140.2R 0.00 0.00 5,475.00 9,000.00 9,000.00 25,000.00 177.77 Contractual A7140.4 33,244.94 29,488.27 33,669.28 12,500.00 39,789.13 39,100.00 212.80 Total 77,580.12 53,663.48 61,104.94 49,198.00 76,487.13 88,489.00 79.86 YOUTH AGENCIES Personnel Services A7310.1 0.00 26,075.00 20,195.00 27,200.00 20,200.00 20,500.00 -24.63 Personnel Overtime A7310.12 0.00 495.00 172.50 0.00 180.00 0.00 0.00 Contractual A7310.4 0.00 1,723.23 801.62 750.00 2,288.00 1,000.00 33.33 Total 0.00 28,293.23 21,169.12 27,950.00 22,668.00 21,500.00 -23.07 CELEBRATIONS Contractual A7550.4 700.00 1,400.00 0.00 700.00 700.00 700.00 0.00 Total 700.00 1,400.00 0.00 700.00 700.00 700.00 0.00 Culture And Recreation Total 78,280.12 83,356.71 82,274.06 77,848.00 99,855.13 110,689.00 42.18 HOME AND COMMUNITY SERVICES ZONING  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 5 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % Personnel Services A8010.1 5,400.96 5,562.96 4,297.32 5,563.00 5,763.00 5,902.00 6.09 Contractual A8010.4 2,880.33 133.98 1,720.00 300.00 920.00 1,500.00 400.00 Total 8,281.29 5,696.94 6,017.32 5,863.00 6,683.00 7,402.00 26.24 REFUSE COLLECT & DISPOSAL Pers Serv A8160.1 47,803.68 41,174.77 31,663.48 45,119.00 45,119.00 30,110.00 -33.26 Personnel Ot A8160.12 0.00 0.00 347.83 0.00 0.00 0.00 0.00 Equipment A8160.2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Contractual A8160.4 50,581.71 51,218.94 48,638.95 60,000.00 60,000.00 60,000.00 0.00 Total 98,385.39 92,393.71 80,650.26 105,119.00 105,119.00 90,110.00 -14.27 STREET CLEANING Equipment A8170.2 0.00 0.00 0.00 500.00 500.00 500.00 0.00 Contractual A8170.4 1,051.20 1,026.24 0.00 1,700.00 1,700.00 1,700.00 0.00 Total 1,051.20 1,026.24 0.00 2,200.00 2,200.00 2,200.00 0.00 FLOOD AND EROSION CONTROL Flood And Erosion Control Contractual A8745.4 0.00 0.00 3,000.00 0.00 0.00 0.00 0.00 Total 0.00 0.00 3,000.00 0.00 0.00 0.00 0.00 CEMETERY Personnel Services A8810.1 1,327.84 1,379.23 408.91 858.00 858.00 368.00 -57.10 Personnel Services Ot A8810.12 63.33 0.00 0.00 0.00 0.00 0.00 0.00 Equipment A8810.2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Contractual A8810.4 50.00 2,500.00 0.00 1,800.00 1,800.00 2,000.00 11.11 Total 1,441.17 3,879.23 408.91 2,658.00 2,658.00 2,368.00 -10.91 Home And Community Services Total 109,159.05 102,996.12 90,076.49 115,840.00 116,660.00 102,080.00 -11.87 EMPLOYEE BENEFITS EMPLOYEE BENEFITS Nys Retirement A9010.8 26,883.78 34,565.55 43,113.27 44,600.00 44,600.00 52,000.00 16.59 Fire Retirement A9016.8 9,832.47 17,090.00 11,531.57 20,000.00 20,000.00 20,000.00 0.00 Social Security A9030.8 25,278.11 25,776.17 18,307.02 27,200.00 27,200.00 25,400.00 -6.61  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 6 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % Worker's Comp A9040.8 23,536.35 12,211.01 18,504.88 17,900.00 17,900.00 26,300.00 46.92 Unemployment Ins A9050.8 0.00 0.00 0.00 1,500.00 1,500.00 1,500.00 0.00 Hosp & Medic Ins A9060.8 101,826.00 81,854.21 56,805.83 77,500.00 77,500.00 96,100.00 24.00 Total 187,356.71 171,496.94 148,262.57 188,700.00 188,700.00 221,300.00 17.27 Employee Benefits Total 187,356.71 171,496.94 148,262.57 188,700.00 188,700.00 221,300.00 17.27 DEBT SERVICE INSTALLMENT PURCHASE DEBT Principal A9785.6 32,349.85 33,281.52 34,240.03 34,241.00 34,241.00 35,226.00 2.87 Interest A9785.7 4,934.54 4,002.87 3,044.36 3,045.00 3,045.00 2,058.00 -32.41 Total 37,284.39 37,284.39 37,284.39 37,286.00 37,286.00 37,284.00 -0.00 Debt Service Total 37,284.39 37,284.39 37,284.39 37,286.00 37,286.00 37,284.00 -0.00 TOTAL APPROPRIATIONS 1,153,692.14 1,206,729.23 787,587.72 1,097,888.00 1,121,915.13 1,154,548.00 5.16  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 1 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % REVENUES INTERFUND TRANSFERS REAL PROPERTY TAXES Real Property Taxes A1001 886,168.04 903,890.93 912,078.91 921,969.00 921,969.00 940,408.00 2.00 Total 886,168.04 903,890.93 912,078.91 921,969.00 921,969.00 940,408.00 2.00 REAL PROPERTY TAX ITEMS Interest / Penal On R/p Taxes A1090 5,230.61 4,565.83 4,364.45 4,000.00 4,000.00 4,000.00 0.00 Total 5,230.61 4,565.83 4,364.45 4,000.00 4,000.00 4,000.00 0.00 NON-PROPERTY TAX ITEMS Utilities Gross Receipts Tax A1130 9,268.71 8,881.46 5,310.12 5,500.00 5,500.00 7,100.00 29.09 Total 9,268.71 8,881.46 5,310.12 5,500.00 5,500.00 7,100.00 29.09 DEPARTMENTAL INCOME Clerk Fees A1255 28.15 24.00 126.00 50.00 50.00 100.00 100.00 Registrar Fees A1603 100.00 140.00 50.00 100.00 100.00 100.00 0.00 Park & Rec Fees A2001 500.00 200.00 200.00 200.00 200.00 200.00 0.00 Recreation Concessions A2012 500.00 0.00 50.00 0.00 0.00 0.00 0.00 Zoning Fees A2110 6,940.00 0.00 420.00 1,000.00 1,000.00 1,000.00 0.00 Refuse Charges A2130 8,392.19 7,040.13 6,319.37 7,000.00 7,000.00 7,000.00 0.00 Cemetery Charge A2192 550.00 300.00 425.00 300.00 300.00 300.00 0.00 Total 17,010.34 7,704.13 7,590.37 8,650.00 8,650.00 8,700.00 0.57 INTERGOVERNMENTAL CHARGES Snow Removal A2302 3,750.00 3,750.00 0.00 3,750.00 3,750.00 5,700.00 52.00 Total 3,750.00 3,750.00 0.00 3,750.00 3,750.00 5,700.00 52.00 USE OF MONEY AND PROPERTY Interest & Earnings A2401 5,004.65 19,605.61 12,500.60 5,000.00 5,000.00 9,000.00 80.00 Verizon Small Cell A2440 2,400.00 2,400.00 0.00 2,400.00 2,400.00 2,400.00 0.00 Total 7,404.65 22,005.61 12,500.60 7,400.00 7,400.00 11,400.00 54.05  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 2 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % LICENSES AND PERMITS Building And Alteration Permits A2555 0.00 8,676.65 8,411.50 9,400.00 9,400.00 11,300.00 20.21 Total 0.00 8,676.65 8,411.50 9,400.00 9,400.00 11,300.00 20.21 SALE OF PROPERTY & COMPENSATION FOR Sale Of Excess A2650 0.00 1,400.00 0.00 0.00 0.00 0.00 0.00 Sales Of Equipment A2665 0.00 26,070.00 0.00 1,000.00 1,000.00 0.00 -100.00 Insurance Rec A2680 7,133.47 1,596.92 3,083.86 0.00 0.00 0.00 0.00 Total 7,133.47 29,066.92 3,083.86 1,000.00 1,000.00 0.00 -100.00 MISCELLANEOUS LOCAL SOURCES Prior Year A2701 0.00 6,621.95 8,782.50 0.00 8,782.50 0.00 0.00 Gifts & Donations A2705 28,970.00 7,420.00 7,739.05 7,500.00 7,500.00 7,500.00 0.00 Miscellaneous A2770 30,374.67 0.00 45.00 0.00 0.00 0.00 0.00 Total 59,344.67 14,041.95 16,566.55 7,500.00 16,282.50 7,500.00 0.00 STATE AID Revenue Sharing A3001 1,815.00 1,815.00 1,815.00 1,815.00 1,815.00 1,815.00 0.00 Mortgage Tax A3005 4,165.28 5,304.89 2,884.32 3,750.00 3,750.00 3,750.00 0.00 Grant - Dec Grant A3089 20,000.00 8,387.37 10,127.00 0.00 10,000.00 10,000.00 ****.** State Aid, Other Public Saftey Fd Grant A3389 51,500.00 0.00 0.00 0.00 0.00 6,250.00 ****.** Chips A3501 169,843.94 188,340.67 68,322.00 40,300.00 40,300.00 19,300.00 -52.10 Emergency Disaster Assist A3960 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 247,324.22 203,847.93 83,148.32 45,865.00 55,865.00 41,115.00 -10.35 FEDERAL AID Other A4089 30,666.57 49.02 0.00 0.00 0.00 0.00 0.00 Emergency Disaster Assist A4960 25,632.33 0.00 0.00 0.00 0.00 0.00 0.00 Total 56,298.90 49.02 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 1,298,933.61 1,206,480.43 1,053,054.68 1,015,034.00 1,033,816.50 1,037,223.00 2.18 Appropriated Reserves A0511 0.00 0.00 0.00 0.00 0.00 0.00 0.00  VILLAGE OF SPECULATOR GENERAL FUND Tentative Expend/ Expend/ Expend/ Adopted Modified Proposed Percent Revenues Revenues Revenues to Budget Budget Budget Change Page 3 (03/12/2025) 2022-2023 2023-2024 02/28/2025 2024-2025 2024-2025 2025-2026 % APPROPRIATED FUND BALANCE -145,241.47 248.80 -265,466.96 82,854.00 88,098.63 117,325.00 41.60 TOTAL REVENUES & OTHER SOURCES 1,153,692.14 1,206,729.23 787,587.72 1,097,888.00 1,121,915.13 1,154,548.00 5.16