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I, Jill Hageman-Ciark, Town Clerk, certify that the following is a true and correct copy of the 2026 Adopted Budget of the Town of Clay, as adopted by the Town Board on the 5^ day of KjiiVrrv\l)C\ 2025.
Signed Town ulerk Dated
CODE FUND & OTHER USES REVENUES BALANCE BY TAXES A 01 $8,162,633 $4,060,000 $2,000,000 $2,102,633 -3.81% $716,658 $300,000 $500,000 ($83,342) B 02 $1,802,938 $580,500 $425,000 $797,438 6.08% $305,680 $135,000 $125,000 $45,680 DB 03 $10,319,753 $1,457,500 $1,000,000 $7,862,253 6.77% $888,395 $265,000 $125,000 $498,395 TOTALS $20,285,323 $6,098,000 $3,425,000 $10,762,323 4.47% $1,910,732 $700,000 $750,000 $460,732 Increase over 2025 $1,910,732 $700,000 $750,000 $460,732 % Increase over 2025 10.40% 12.97% 28.04% 4.47%
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
Personal Services A1010.1 $119,218 $124,856 $128,601 $128,601 $128,601 Contractual Expenditures A1010.4 $551 $3,500 $3,500 $3,500 $3,500 $119,769 $128,356 $132,101 $132,101 $132,101
Personal Services A1110.1 $355,441 $381,341 $443,296 $443,296 $443,296 Equipment A1110.2 $400 $750 $750 $750 $750 Contractual Expenditures All 10.4 $13,179 $17,500 $18,500 $18.500 $18.500 $369,020 $399,591 $462,546 $462,546 $462,546
Personal Services A1220.1 $256,860 $336,315 $397,079 $397,079 $397,079 Equipment A1220.2 $0 $500 $500 $500 $500 Contractual Expenditures A1220.4 $7,674 $12,500 $12,500 $12,500 $12.500 $264,533 $349,315 $410,079 $410,079 $410,079
Personal Services A1310.1 $34,996 $42,330 $46,100 $46,100 $46,100 Contractual Expenditures A1310.4 $0 $0 $0 $0 $0 $34,996 $42,330 $46,100 $46,100 $46,100
Personal Services A1315.1 $128,841 $137,864 $174,834 $174,834 $174,834 Equipment A1315.2 $3,775 $5,500 $5,500 $5,500 $5,500 Contractual Expenditures A1315.4 $23,204 $29,000 $34.000 $34.000 $34,000 $155,820 $172,364 $214,334 $214,334 $214,334
Personal Services A1330.1 $166,420 $170,219 $141,339 $141,339 $141,339 Equipment A1330.2 $799 $1,000 $1,500 $1,500 $1,500 Contractual Expenditures A1330.4 $3.680 $5.250 $5,250 $5,250 $5,250 $170,899 $176,469 $148,089 $148,089 $148,089
Personal Services A1355.1 $273,415 $290,729 $306,267 $306,267 $306,267 Equipment A1355.2 $0 $500 $10,500 $10,500 $10,500 Contractual Expenditures A1355.4 $9.556 $14,500 $14.500 $14,500 $14.500 $282,972 $305,729 $331,267 $331,267 $331,267
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
TOWN CLERK
Personal Services A1410.1 $180,091 $182,740 $196,024 $196,024 $196,024 Equipment A1410.2 $0 $500 $500 $500 $500 Contractual Expenditures A1410.4 $10.089 $14,500 $14,500 $14.500 $14.500 $190,180 $197,740 $211,024 $211,024 $211,024 PUBLIC WORKS ADMIN.
Personal Services A1490.1 $210,597 $222,625 $230,518 $230,518 $230,518 Equipment A1490.2 $0 $0 $75,000 $75,000 $75,000 Contractual Expenditures A1490.4 $19.110 $19.000 $22,000 $22,000 $22.000 $229,707 $241,625 $327,518 $327,518 $327,518
Personal Services A1620.1 $56,789 $90,060 $120,565 $120,565 $120,565 Equipment A1620.2 $0 $25,000 $0 $0 $0 Contractual Expenditures A1620.4 $410,834 $597.500 $740.000 $740.000 $740.000 $467,623 $712,560 $860,565 $860,565 $860,565
Managed IT Services A1670.4 $217,418 $272,500 $297,500 $297,500 $297,500
Contractual Expenditures A1900.400 $32,688 $50,000 $50,000 $50,000 $50,000 Unallocated Insurance A1900.409 $220,109 $230,000 $275,000 $275,000 $275,000 Town Board Attorney Fees A1900.410 $131,875 $150,000 $150,000 $150,000 $150,000 Legal Advertising A1900.411 $4,878 $3,000 $5,000 $5,000 $5,000 Town Engineers A1900.412 $75,717 $100,000 $100,000 $100,000 $100,000 Assoc, of Towns Dues A1900.422 $1,950 $2,250 $2,250 $2,250 $2,250 Continuing Education A1900.423 $0 $35,000 $10,000 $10,000 $10,000 Professional Services A1900.424 $28,397 $50,000 $100,000 $100,000 $100,000 Judgments & Claims A1900.430 $58,747 $100,000 $100,000 $100,000 $100,000 Contingency A1900.440 $0 $100,000 $100,000 $100,000 $100,000 Landfill Monitoring A1900.447 $20,600 $40,000 $50,000 $50,000 $50,000 Municipal Code A1900.448 $3.786 $5,000 $5,250 $5,250 $5,250 $578,746 $865,250 $947,500 $947,500 $947,500 SUBTOTAL GENERAL GOVT. SUPPORT $3,081,683 $3,863,827 $4,388,622 $4,388,622 $4,388,622
Contractual Expenditures A3510.4 $35.904 $39.100 $44.100 $44.100 $44.100 SUBTOTAL PUBLIC SAFETY $35,904 $39,100 $44,100 $44,100 $44,100
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
Contractual Expenditures A5182.4 $85.534 $120,000 S120.000 $120.000 $120.000 SUBTOTAL TRANSPORTATION $85,534 $120,000 $120,000 $120,000 $120,000
Personal Services A6772.1 $61,345 $62,971 $65,804 $65,804 $65,804 Equipment A6772.2 $0 $0 $0 $0 $0 Contractual Expenditures A6772.4 $35.833 $39.500 $40,750 $40,750 $40,750 SUBTOTAL ECONOMIC ASSISTANCE $97,178 $102,471 $106,554 $106,554 $106,554
RECREATION ADMIN.
Personal Services A7020.1 $186,656 $251,233 $282,254 $282,254 $282,254 Equipment A7020.2 $40,722 $25,750 $1,000 $1,000 $1,000 Contractual Expenditures A7020.4 $21,508 $63.750 $64,750 $64.750 $64.750 $248,886 $340,733 $348,004 $348,004 $348,004
Personal Services A7110.1 $277,049 $293,894 $302,710 $302,710 $302,710 Equipment A7110.2 $111,420 $200,000 $200,000 $200,000 $200,000 Contractual Expenditures A7110.4 $269,237 $450,000 $550.000 $550,000 $550,000 $657,706 $943,894 $1,052,710 $1,052,710 $1,052,710
Personal Services A7140.1 $83,624 $130,000 $125,000 $125,000 $125,000 Equipment A7140.2 $14,146 $50,000 $50,000 $50,000 $50,000 Contractual Expenditures A7140.4 $88.725 $164.500 $174.500 $174.500 $174,500 $186,495 $344,500 $349,500 $349,500 $349,500
Contractual Expenditures A7150.4 $1,699 $10,000 $25,000 $25,000 $25,000
Contractual Expenditures A7160.4 $7,243 $10,000 $10,000 $10,000 $10,000
Contractual Expenditures A7510.4 $1,500 $3,250 $3,250 $3,250 $3,250
Contractual Expenditures A7515.4 $3,959 $15,000 $10,000 $10,000 $10,000 SUBTOTAL CULTURE • RECREATION $1,107,487 $1,667,376 $1,798,465 $1,798,465 $1,798,465
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
State Retirement A9010.801 $260,108 $300,000 $325,000 $325,000 $325,000 Social Security A9010.802 $156,503 $170,000 $175,000 $175,000 $175,000 Worker's Compensation A9010.803 $46,423 $75,000 $70,000 $70,000 $70,000 Unemployment A9010.804 $3,666 $5,000 $5,000 $5,000 $5,000 Health Insurance A9010.805 $863,898 $875,000 $900,000 $900,000 $900,000 $1,330,598 $1,425,000 $1,475,000 $1,475,000 $1,475,000 INTERFUND TRANSFERS TO:
Capital Proj. Fund A9550,9 $0 $0 $0 $0 $0 DEBT SERVICE: PRINCIPAL Serial Bond A9700,601 $196,200 $202,700 $212,500 $212,500 $212,500 $196,200 $202,700 $212,500 $212,500 $212,500 DEBT SERVICE: INTEREST Serial Bond A9700.701 $33,348 $25,500 $17,392 $17,392 $17,392 $33,348 $25,500 $17,392 $17,392 $17,392 SUBTOTAL DEBT SERVICE $229,548 $228,200 $229,892 $229,892 $229,892 SUBTOTAL UNDISTRIBUTED FUNDS $1,560,146 $1,653,200 $1,704,892 $1,704,892 $1,704,892 TOTAL GENERAL FUND APPROPRIATIONS $5,967,932 $7,445,975 $8,162,633 $8,162,633 $8,162,633
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
In Lieu of Taxes A1081 $16,242 $15,000 $15,000 $15,000 $15,000 Miscellaneous Revenue A2770 $0 $0 $16,242 $15,000 $15,000 $15,000 $15,000
Fines & Forfeited Bail A2610 $201,876 $175,000 $150,000 $150,000 $150,000
Prop.Tax Int. & Penalties A1232 $318,687 $100,000 $200,000 $200,000 $200,000 Town Clerk Fees A1255 $11,786 $7,500 $10,000 $10,000 $10,000 Recreation Program Fees A2001 $465,296 $0 $795,769 $107,500 $210,000 $210,000 $210,000
Interest A2401 $772,582 $375,000 $375,000 $375,000 $375,000 LOCAL SOURCES A1116 $94,692 $30,000 $250,000 $250,000 $250,000 FRANCHISE FEES A1170 $794,453 $800,000 $800,000 $800,000 $800,000
Dog Licenses A2544 $14,285 $7,500 $10,000 $10,000 $10,000 INTERFUND REVENUES A2801 $977,680 $950,000 $950,000 $950,000 $950,000
AIM Related Payment A2750 $345,253 $300,000 $300,000 $300,000 $300,000 Mortgage Tax A3005 $1,440,833 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Grant Reimbursement A3089 $348 $0 $0 $0 $0 Youth Programs A3820 $6,284 ig ig jg $g $1,792,719 $1,300,000 $1,300,000 $1,300,000 $1,300,000 TOTAL GENERAL FUND REVENUES $5,460,298 $3,760,000 $4,060,000 $4,060,000 $4,060,000
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
Unallocated Insurance B1900.409 $15,839 $17,000 $20,000 $20,000 $20,000 Contingent Account B1900.440 $50,000 $50.000 $50,000 $50,000 SUBTOTAL GEN. GOVT. SUPPORT $15,839 $67,000 $70,000 $70,000 $70,000
Crossing Guards B3020.4 $59.400 $65.000 $70.000 $70,000 $70.000 SUBTOTAL PUBLIC SAFETY ADMIN $59,400 $65,000 $70,000 $70,000 $70,000
Personal Services B8010.1 $16,762 $18,013 $20,532 $20,532 $20,532 Contractual Expenditures B8010.4 $18,717 $20.000 $20.000 $20,000 $20.000 $35,479 $38,013 $40,532 $40,532 $40,532
Personal Services B8020.1 $42,439 $45,124 $46,476 $46,476 $46,476 Contractual Expenditures B8020.4 $214.595 $213,250 $238.250 $238,250 $238.250 $257,033 $258,374 $284,726 $284,726 $284,726 PLANNING DEPT.
Personal Services B8030,1 $97,843 $101,267 $281,101 $281,101 $281,101 Equipment B8030.2 $0 $0 $500 $500 $500 Contractual Expenditures 88030,4 10 $25.000 $25.000 $25.000 $97,843 $101,267 $306,601 $306,601 $306,601
Personal Services B8160.1 $452,362 $449,104 $477,079 $477,079 $477,079 Equipment B8160.2 $50,921 $50,000 $55,000 $55,000 $55,000 Contractual Expenditures B8160.4 $67.076 $105.500 $111,000 $111,000 $111,000 $570,360 $604,604 $643,079 $643,079 $643,079 SUBTOTAL HOME & COMMUNITY SERV $960,715 $1,002,258 $1,274,938 $1,274,938 $1,274,938
State Retirement B9010.801 $73,410 $100,000 $100,000 $100,000 $100,000 Social Security B9010.802 $38,105 $50,000 $75,000 $75,000 $75,000 Worker's Compensation B9010.803 $8,319 $12,000 $12,000 $12,000 $12,000 Unemployment B9010.804 $0 $1,000 $1,000 $1,000 $1,000 Health Insurance B9010.805 $173.027 $200,000 $200,000 $200.000 $200.000 $292,860 $363,000 $388,000 $388,000 $388,000 TOTAL PART-TOWN FUND APPROPRIATIONS $1.328.815 $1.497.258 $1.802.938 $1.802.938 $1.802.938
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET
In Lieu of Taxes DB1081 $5,993 $0 $5,500 $5,500 $5,500 Miscellaneous Revenue DB2770 50 50 50 $5,993 $0 $5,500 $5,500 $5,500
Interest B2401 $150,742 $55,500 $100,000 $100,000 $100,000
Zoning Fees B2110 $0 $0 $0 $0 $0 Building Inspection Fees B2770 $320,043 $275,000 $350,000 $350,000 $350,000 Parcel Cleanup Fees B2189 $18,150 $15,000 $10,000 $10,000 $10,000 Interfund Revenue B2801 $0 $0 $0 $0 $0 Other Revenue B2655 50 50 50 50 50 $338,193 $290,000 $360,000 $360,000 $360,000
AIM Related Payment B2750 $100,000 $100,000 $115,000 $115,000 $115,000 Grant Reimbirsement B3820 50 50 50 5Q iQ $100,000 $100,000 $115,000 $115,000 $115,000 TOTAL PART-TOWN FUND REVENUES $594,928 $445,500 $580,500 $580,500 $580,500
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET HIGHWAY FUND APPROPRIATIONS ■ TOWN OUTSIDE VILLAGE
Judgments & Claims DB1900.430 $0 $0 $0 $0 $0 Contingent Account DB1900.440 $75.000 $50.000 $50.000 S50.000 SUBTOTAL GEN. GOVT. SUPPORT $0 $75,000 $50,000 $50,000 $50,000
Personal Services DB5110.1 $1,040,622 $1,095,877 $1,137,253 $1,137,253 $1,137,253 Contractual Expenditures DB5110.4 $1,993,545 $2,055,000 $2,255,000 $2,255.000 $2,255.000 $3,034,167 $3,150,877 $3,392,253 $3,392,253 $3,392,253
Personal Services DB5112.1 $210,941 $219,379 $225,960 $225,960 $225,960 Contractual Expenditures DB5112.4 $783.438 $800,000 $800,000 $800,000 $800,000 $994,379 $1,019,379 $1,025,960 $1,025,960 $1,025,960
Equipment DB5130.2 $36,500 $375,000 $450,000 $450,000 $450,000 Contractual Expenditures DB5130.4 $437,528 $360,000 $400,000 $400,000 $400,000 $474,028 $735,000 $850,000 $850,000 $850,000
Personal Services DB5140.1 $12,408 $12,904 $13,291 $13,291 $13,291 Contractual Expenditures DB5140.4 $128,234 $125,000 $150,000 $150,000 $150,000 $140,642 $137,904 $163,291 $163,291 $163,291
Personal Services DB5142.1 $1,443,699 $1,487,044 $1,522,655 $1,522,655 $1,522,655 Contractual Expenditures DB5142,4 $597,911 $635,000 $700,000 $700,000 $700,000 $2,041,610 $2,122,044 $2,222,655 $2,222,655 $2,222,655
State Retirement DB9010.801 $390,695 $450,000 $500,000 $500,000 $500,000 Social Security DB9010.802 $218,604 $230,000 $230,000 $230,000 $230,000 Worker's Compensation DB9010.803 $148,983 $175,000 $175,000 $175,000 $175,000 Unemployment DB9010,804 $0 $5,000 $5,000 $5,000 $5,000 Health Insurance DB9010.805 $1,134,984 $1,300,000 $1,300,000 $1,300,000 $1,300,000 SUBTOTAL EMPLOYEE BENEFITS $1,893,266 $2,160,000 $2,210,000 $2,210,000 $2,210,000
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET DEBT SERVICE: PRINCIPAL Serial Bond DB9700.701 $23,000 $24,000 $26,000 $26,000 $26,000 Bond Anticipation Notes DB9700.701 $800.000 $323,500 $323.500 $323,500 $823,000 $24,000 $349,500 $349,500 $349,500 DEBT SERVICE: INTEREST Serial Bond DB9700.702 $7,155 $7,155 $6,093 $6,093 $6,093 Bond Anticipation Notes DB9700.702 $37.416 10 $50,000 $50.000 $50.000 $44,571 $7,155 $56,093 $56,093 $56,093 SUBTOTAL DEBT SERVICE $867,571 $31,155 $405,593 $405,593 $405,593 TOTAL HIGHWAY FUND APPROPRIATIONS $9,445,662 $9,431,358 $10,319,753 $10,319,753 $10,319,753
FUND ACTUAL ADOPTED TENTATIVE PRELIMINARY ADOPTED COST CENTER ACCOUNT BUDGET BUDGET BUDGET BUDGET HIGHWAY FUND ESTIMATED REVENUES - TOWN OUTSIDE VILLAGE |
In Lieu of Taxes DB1081 $62,062 $50,000 $60,000 $60,000 $60,000 Miscellaneous Revenue DB2770 10 10 $0 $62,062 $50,000 $60,000 $60,000 $60,000
Interest DB2401 $443,914 $140,000 $227,500 $227,500 $227,500
Service for Other Govts. DB2300 $162,451 $150,000 $165,000 $165,000 $165,000 Other Revenue DB2655 $35,958 $2,500 $5,000 $5,000 $5,000 $198,409 $152,500 $170,000 $170,000 $170,000
Interfund Revenues DB2801 $859,101 $500,000 $500,000 $500,000 $500,000
CHIPS DB3510 $609,952 $350,000 $500,000 $500,000 $500,000 State Aid Other DB3960 10 10 |0 10 $609,952 $350,000 $500,000 $500,000 $500,000
TRANSFERS DB5031 $50,000 $0 $0 $0 $0 TOTAL HIGHWAY FUND REVENUES $2,223,437 $1,192,500 $1,457,500 $1,457,500 $1,457,500
(Article 8 of the Town Law)
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ooooooooooo w 2288858*1 36 88 2 83S88888^^€ = 88S8bj8i§ii2£ S b rs3§ Exemption Exemption Statutory Nunibor of Total Equaltatd Valua P«rc«nt of NtthM Code Neme Authortty Exomptlont of Exemptions Exomptod 41000 PHYSICAaY 0I8ABLE0 RPTL46fi 8Mfl67 0,01 41930 nSABILITtES AND LIMITED INCOM RPT1459-C 22 S.347.7M 0.04 41931 aSABILlTtES AND LIMITED IMCOM RPTL450< 3 412.500 0.01 41933 OtSABIUTlES AND LIMITED INCQM RPTL490< mils 001 42100 SILOS. MANURE STORAGE TANKS. RPTl483-« 1 SO.OQO 000 42120 TEMPORARY GREENHOUSES RPU483-C 11 287.500 0.00 48670 I^OEVELOPMENT HOUSMO CO PMPIL1258127 1 im,i87 0.05 49500 SOLAR OR WIND ENERGY SYSTEM RPTL487 1 5,000.000 0.08 NYS •Real Property System Asaesaor's Report•2025• Prior Yaar File RPS231fV04/L001 County of Onondaga S496 Exemption Impact Report OattfTIme •6/14/202610:08.37 'Town of Clay > 3124 Town Summary T<KbI Assessed iMue 190,928,866 Untform Percentage 2.40 Equaliad Total Assessed IMue 7,936.703,687 EJtomption Exemption SlabJtoiY Number of Total Equalized \Miie Percent of Value Code Name Authority Exemptions of Exemptione Exempted 50000 SYSTEM CODE STATUTORY AUTH NOT DEFINED 1 214.750 0.00 Total Exemptlora Exclusive of System Exemptions: 3.418 1,264,616,876 16.16 Total System Exempllorts: 1 214,780 0.00 Totals: 3,419 1,204.633,626 16.16 Valuss hsve been equalized using the Uniform Percentage of Value. The ExemfN amounts do not teite into corwideratiort, payments in iisu of taxes or other payments tor munidpsi services.
Amount, H any, attributable to payments In Iisu of taxes: