2027 Tentative Budget ===================== TENTATIVE FOR 2027 TOWN OF CLAY COUNTY OF ONONDAGA INCLUDING PART OF VILLAGE OF NORTH SYRACUSE CERTIFICATION OF TOWN CLERK I, Jill Hageman-Clark, Town Clerk, certify that the following is a true and correct copy of the 2027 Tentative Budget of the Town of Clay, as presented to the Town Board on the of 2026. Dated oi l'io mu TOWN OF CLAY SUMMARY OF 2027 TENTATIVE BUDGET AMOUNT LESS TO BE APPROPRIATIONS ESTIMATED UNEXPENDED RAISED CODE FUND & OTHER USES REVENUES BALANCE BY TAXES A 01 $8,521,710 $4,210,000 $2,250,000 $2,061,710 -1.95% $359,077 $150,000 $250,000 ($40,923) B 02 $2,038,703 $730,500 $500,000 $808,203 1.35% $235,765 $150,000 $75,000 $10,765 DB 03 $10,624,134 $1,457,500 $1,500,000 $7,666,634 -2.49% $304,382 $0 $500,000 ($195,618) TOTALS $21,184,546 $6,398,000 $4,250,000 $10,536,546 •2.10% $899,223 $300,000 $825,000 ($225,777) Increase over 2026 $899,223 $300,000 $825,000 ($225,777) % Increase over 2026 4.43% 4.92% 24.09% •2.10% TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET GENERAL FUND APPROPRIATIONS GENERAL GOVERNMENT SUPPORT TOWN BOARD Personal Services A1010.1 $121,499 $128,601 $132,459 Contractual Expenditures A1010.4 $444 $3,500 $3,500 $121,943 $132,101 $135,959 JUSTICES Personal Services A1110.1 $379,465 $443,296 $464,432 Equipment A1110.2 $476 $750 $750 Contractual Expenditures A1110,4 $8,185 $18,500 $18.500 $388,125 $462,546 $483,682 SUPERVISOR Personal Services A1220.1 $327,180 $397,079 $424,434 Equipment A1220.2 $0 $500 $500 Contractual Expenditures A1220.4 $4,494 $12,500 $12.500 $331,673 $410,079 $437,434 DIRECTOR OF FINANCE Personal Services A1310.1 $42,331 $46,100 $50,000 Contractual Expenditures A1310.4 $0 $0 $42,331 $46,100 $50,000 COMPTROLLER Personal Services A1315.1 $141,629 $174,834 $140,691 Equipment A1315.2 $0 $5,500 $5,500 Contractual Expenditures A1315.4 $24,469 $34,000 $36,000 $166,098 $214,334 $182,191 TAX COLLECTION Personal Services A1330.1 $188,117 $141,339 $148,572 Equipment A1330.2 $1,133 $1,500 $1,500 Contractual Expenditures A1330.4 $2,464 $5,250 $5,250 $191,714 $148,089 $155,322 ASSESSOR Personal Services A1355.1 $294,959 $306,267 $315,410 Equipment A1355.2 $8,000 $10,500 $11,000 Contractual Expenditures A1355.4 $6,829 $14,500 $22.500 $309,788 $331,267 $348,910 Page 1 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET TOWN CLERK Personal Services A1410.1 $186,277 $196,024 $206,205 Equipment A1410.2 $0 $500 $500 Contractual Expenditures A1410.4 $6.499 $14.500 $16.500 $192,776 $211,024 $223,205 PUBLIC WORKS ADMIN. Personal Services A1490.1 $223,406 $230,518 $234,969 Equipment A1490.2 $0 $75,000 $0 Contractual Expenditures A1490,4 $17.005 $22,000 $22.000 $240,411 $327,518 $256,969 BUILDING Personal Services A1620.1 $105,696 $120,565 $124,032 Equipment A1620.2 $23,156 $0 $0 Contractual Expenditures A1620.4 $619.147 $740.000 $770.000 $747,999 $860,565 $894,032 INFORMATION SERVICES Managed IT Services A1670.4 $282,877 $297,500 $322,500 SPECIAL ITEMS Contractual Expenditures A1900.400 $32,761 $50,000 $50,000 Unallocated Insurance A1900.409 $242,132 $275,000 $300,000 Town Board Attorney Fees A1900.410 $134,775 $150,000 $150,000 Legal Advertising A1900.411 $4,409 $5,000 $5,000 Town Engineers A1900.412 $93,913 $100,000 $150,000 Assoc, of Towns Dues A1900.422 $4,250 $2,250 $2,500 Continuing Education A1900.423 $9,424 $10,000 $10,000 Professional Services A1900.424 $68,109 $100,000 $100,000 Judgments & Claims A1900.430 $36,892 $100,000 $100,000 Contingency A1900.440 $0 $100,000 $100,000 Landfill Monitoring A1900.447 $41,248 $50,000 $50,000 Municipal Code A1900.448 $2.612 $5.250 $5.000 $670,525 $947,500 $1,022,500 SUBTOTAL GENERAL GOVT. SUPPORT $3,686,261 $4,388,622 $4,512,703 PUBLIC SAFETY CONTROL OF DOGS Contractual Expenditures A3510,4 $36.238 $44.100 $47.100 SUBTOTAL PUBLIC SAFETY $36,238 $44,100 $47,100 Page 2 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET TRANSPORTATION STREET LIGHTING & SIGNAGE Contractual Expenditures A5182.4 $216.952 $120.000 $125.000 SUBTOTAL TRANSPORTATION $216,952 $120,000 $125,000 ECONOMIC ASSISTANCE AND OPPORTUNITY PROGRAMS FOR AGING Personal Services A6772.1 $64,982 $65,804 $67,778 Equipment A6772.2 $0 $0 $0 Contractual Expenditures A6772.4 $31.524 $40.750 $40.750 SUBTOTAL ECONOMIC ASSISTANCE $96,507 $106,554 $108,528 RECREATION AND CULTURE RECREATION ADMIN. Personal Services A7020.1 $194,876 $282,254 $291,894 Equipment A7020.2 $25,864 $1,000 $1,000 Contractual Expenditures A7020.4 $60.193 $64.750 $64.750 $280,933 $348,004 $357,644 PARKS MAINTENANCE Personal Services A7110.1 $293,894 $302,710 $311,792 Equipment A7110.2 $178,299 $200,000 $200,000 Contractual Expenditures A7110.4 $407,153 $550,000 $650,000 $879,345 $1,052,710 $1,161,792 RECREATION PROGRAMS Personal Services A7140.1 $84,339 $125,000 $125,000 Equipment A7140.2 $9,916 $50,000 $50,000 Contractual Expenditures A7140.4 $484.078 $174.500 $174.500 $578,333 $349,500 $349,500 PROJECT GREEN Contractual Expenditures A7150.4 $3,603 $25,000 $25,000 THREE RIVERS Contractual Expenditures A7160.4 $5,293 $10,000 $10,000 HISTORIAN Contractual Expenditures A7510.4 $2,090 $3,250 $3,250 HISTORICAL PARK Contractual Expenditures A7515.4 $6,557 $10,000 $15,000 SUBTOTAL CULTURE - RECREATION $1,756,154 $1,798,465 $1,922,186 Page 3 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET UNDISTRIBUTED FUNDS EMPLOYEE BENEFITS State Retirement A9010.801 $314,402 $325,000 $365,000 Social Security A9010.802 $172,526 $175,000 $175,000 Worker’s Compensation A9010.803 $50,099 $70,000 $55,000 Unemployment A9010,804 $0 $5,000 $5,000 Health Insurance A9010.805 $965.774 $900,000 $975,000 $1,502,801 $1,475,000 $1,575,000 INTERFUND TRANSFERS TO: Capital Proj. Fund A9550.9 $0 $0 $0 DEBT SERVICE: PRINCIPAL Serial Bond A9700.601 $202,700 $212,500 $222,300 $202,700 $212,500 $222,300 DEBT SERVICE: INTEREST Serial Bond A9700.701 $25,500 $17,392 $8,892 $25,500 $17,392 $8,892 SUBTOTAL DEBT SERVICE $228,200 $229,892 $231,192 SUBTOTAL UNDISTRIBUTED FUNDS $1,731,001 $1,704,892 $1,806,192 TOTAL GENERAL FUND APPROPRIATIONS $7,523,113 $8,162,633 $8,521,710 Page 4 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET GENERAL FUND ESTIMATED REVENUES GENERAL GOVERNMENT In Lieu of Taxes A1081 $16,242 $15,000 $15,000 Miscellaneous Revenue A2770 $0 50 $16,242 $15,000 $15,000 FINES & FORFEITURES Fines & Forfeited Bail A2610 $201,876 $150,000 $150,000 DEPARTMENTAL INCOME Prop.Tax Int. & Penalties A1232 $318,687 $200,000 $200,000 Town Clerk Fees A1255 $11,786 $10,000 $10,000 Recreation Program Fees A2001 $465,296 $0 $795,769 $210,000 $210,000 USE OF MONEY & PROPERTY Interest A2401 $772,582 $375,000 $525,000 LOCAL SOURCES A1116 $94,692 $250,000 $250,000 FRANCHISE FEES A1170 $794,453 $800,000 $800,000 LICENSES & PERMITS Dog Licenses A2544 $14,285 $10,000 $10,000 INTERFUND REVENUES A2801 $977,680 $950,000 $950,000 STATE AID AIM Related Payment A2750 $345,253 $300,000 $300,000 Mortgage Tax A3005 $1,440,833 $1,000,000 $1,000,000 Grant Reimbursement A3089 $348 $0 $0 Youth Programs A3820 $6.284 50 50 $1,792,719 $1,300,000 $1,300,000 TOTAL GENERAL FUND REVENUES $5,460,298 K060,000 $4,210,000 Page 5 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET GENERAL FUND APPROPRIATIONS - TOWN OUTSIDE VILLAGE GENERAL GOVERNMENT SUPPORT SPECIAL ITEMS Unallocated Insurance B1900.409 $17,480 $20,000 $25,000 Contingent Account B1900.440 $0 $50,000 $50,000 SUBTOTAL GEN. GOVT. SUPPORT $17,480 $70,000 $75,000 PUBLIC SAFETY ADMINISTRATION Crossing Guards B3020.4 $62,532 $70,000 $75,000 SUBTOTAL PUBLIC SAFETY ADMIN $62,532 $70,000 $75,000 HOME & COMMUNITY SERVICES ZONING BOARD OF APPEALS Personal Services B8010.1 $19,521 $20,532 $21,148 Contractual Expenditures B8010.4 $19,259 $20,000 $20,000 $38,780 $40,532 $41,148 PLANNING BOARD Personal Services B8020.1 $45,125 $46,476 $47,870 Contractual Expenditures B8020.4 $237,549 $238,250 $243,000 $282,675 $284,726 $290,870 PLANNING DEPT. Personal Services B8030.1 $69,176 $281,101 $298,165 Equipment B8030.2 $0 $500 $46,500 Contractual Expenditures B8030.4 $1,513 $25,000 $117,500 $70,689 $306,601 $462,165 CODE ENFORCEMENT Personal Services B8160.1 $465,087 $477,079 $527,519 Equipment B8160.2 $45,680 $55,000 $70,000 Contractual Expenditures B8160.4 $76,569 $111,000 $106,000 $587,336 $643,079 $703,519 SUBTOTAL HOME & COMMUNITY SERV . $979,480 $1,274,938 $1,497,703 UNDISTRIBUTED FUNDS EMPLOYEE BENEFITS State Retirement B9010.801 $71,260 $100,000 $90,000 Social Security B9010.802 $44,416 $75,000 $70,000 Worker’s Compensation B9010.803 $8,830 $12,000 $10,000 Unemployment B9010.804 $0 $1,000 $1,000 Health Insurance B9010.805 $183.417 $200,000 $220,000 $307,924 $388,000 $391,000 TOTAL PART-TOWN FUND APPROPRIATIONS $1.367.416 $1,802.938 $2.038.703 Page 6 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET GENERAL FUND ESTIMATED REVENUES - TOWN OUTSIDE VILLAGE GENERAL GOVERNMENT In Lieu of Taxes DB1081 $5,993 $5,500 $5,500 Miscellaneous Revenue DB2770 $0 $0 $5,993 $5,500 $5,500 USE OF MONEY & PROPERTY Interest B2401 $150,742 $100,000 $100,000 LOCAL SOURCES Zoning Fees B2110 $0 $0 $0 Building Inspection Fees B2770 $320,043 $350,000 $500,000 Parcel Cleanup Fees B2189 $18,150 $10,000 $10,000 Interfund Revenue B2801 $0 $0 $0 Other Revenue B2655 $0 $0 $338,193 $360,000 $510,000 STATE AID AIM Related Payment B2750 $100,000 $115,000 $115,000 Grant Reimbirsement B3820 50 50 5Q $100,000 $115,000 $115,000 TOTAL PART-TOWN FUND REVENUES $594,928 $580,500 $730,500 Page 7 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET HIGHWAY FUND APPROPRIATIONS - TOWN OUTSIDE VILLAGE GENERAL GOVERNMENT SUPPORT SPECIAL ITEMS Judgments & Claims DB1900.430 $0 $0 $0 Contingent Account DB1900.440 $50.000 $100.000 SUBTOTAL GEN. GOVT. SUPPORT $0 $50,000 $100,000 GENERAL REPAIRS Personal Services DB5110.1 $1,077,888 $1,137,253 $1,169,571 Contractual Expenditures DB5110.4 $2.052,579 $2.255.000 $2.280,000 $3,130,466 $3,392,253 $3,449,571 IMPROVEMENTS Personal Services DB5112.1 $219,379 $225,960 $232,739 Contractual Expenditures DB5112.4 $183.567 $800.000 $800.000 $402,946 $1,025,960 $1,032,739 MACHINERY Equipment DB5130.2 $431,888 $450,000 $455,000 Contractual Expenditures DB5130.4 $423.048 $400.000 $425.000 $854,936 $850,000 $880,000 BRUSH REMOVAL Personal Services DB5140.1 $12,904 $13,291 $13,690 Contractual Expenditures DB5140.4 $148.350 $150,000 $150,000 $161,254 $163,291 $163,690 SNOW REMOVAL Personal Services DB5142.1 $1,723,251 $1,522,655 $1,609,335 Contractual Expenditures DB5142.4 $1,137.909 $700.000 $750.000 $2,861,159 $2,222,655 $2,359,335 EMPLOYEE BENEFITS State Retirement DB9010.801 $481,606 $500,000 $565,000 Social Security DB9010,802 $244,684 $230,000 $255,000 Worker’s Compensation DB9010.803 $150,350 $175,000 $150,000 Unemployment DB9010.804 $2,217 $5,000 $5,000 Health Insurance DB9010.805 $1,169.946 $1.300.000 $1.275.000 SUBTOTAL EMPLOYEE BENEFITS $2,048,803 $2,210,000 $2,250,000 Page 8 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET DEBT SERVICE: PRINCIPAL Serial Bond DB9700.701 $27,000 $26,000 $25,000 Bond Anticipation Notes DB9700.701 $0 $323,500 $323,250 $27,000 $349,500 $348,250 DEBT SERVICE: INTEREST Serial Bond DB9700.702 $6,666 $6,093 $5,550 Bond Anticipation Notes DB9700.702 $50,000 $35,000 $6,666 $56,093 $40,550 SUBTOTAL DEBT SERVICE $33,666 $405,593 $388,800 TOTAL HIGHWAY FUND APPROPRIATIONS $9,493,230 $10,319,753 $10,624,134 Page 9 TOWN OF CLAY BUDGET 2025 2026 2027 FUND ACTUAL ADOPTED TENTATIVE COST CENTER ACCOUNT BUDGET BUDGET HIGHWAY FUND ESTIMATED REVENUES - TOWN OUTSIDE VILLAGE GENERAL GOVERNMENT Omitted Tax DB1081 $702 $60,000 $60,000 In Lieu of Taxes DB2770 $69.218 50 $69,920 $60,000 $60,000 USE OF MONEY & PROPERTY Interest DB2401 $363,477 $227,500 $227,500 LOCAL SOURCES Service for Other Govts. DB2300 $167,324 $165,000 $165,000 Other Revenue DB2655 $199.041 $5.000 $5.000 $366,366 $170,000 $170,000 INTERFUND REVENUES Inteilund Revenues DB2801 $490,680 $500,000 $500,000 STATE AID CHIPS DB3510 $647,342 $500,000 $500,000 State Aid Other DB3960 50 50 $647,342 $500,000 $500,000 INTERFUND TRANSFERS DB5031 $49,837 $0 $0 TOTAL HIGHWAY FUND REVENUES $1,987,622 $1,457,500 $1,457,500 Page 10 SCHEDULE OF SALARIES OF ELECTED TOWN OFFICIALS (Article 8 of the Town Law) 2027 Supervisor $87,843 Deputy Supervisor $25,227 Council Members (5) $21,855 Town Clerk $82,400 Tax Receiver $82,400 Town Justices (2) $56,469 NYS • Real Property System Assesaor'a Report• 2026 - Prior Year Pile RPS221/V044.I)0 County ot Onondaga S4M Exemption impact Report Oatemme - 9/14/20M 11:08:9 Town of Clay - 3124 Town Summary Totai Assessed ^iue 103.190.49 Uniform Percentage 2.2 Equalized Total Assessed Value 8,741,691438 Exemption Exemption Statutory Number of Total Equtftzed Value Percent of Valu< Code Name Authority Exemptions of Exemptions Exempted 12100 NYS-GENERALLY RPTl 404(1) 43 16,527.378 0.19 13100 CO-GENERAUY RP7L 406(1) 24 120.661,222 1.36 13500 TOWN - GENERALLY RPTL 406(1) 139 43.685.973 O.SO 13610 TOWN-CS4ETERY LAND RPTl 446 1 45.249 0.00 13650 VG-GENERALLY RPTL 406(1) 16 4.034.389 0.06 13660 VG-CEMETERY LAND RPTl 446 1 271.493 0.00 13600 SCHOOL DISTRICT RPTL408 16 243.783.303 2.79 13850 BOCES RPTL400 5 22.967.240 0J6 13890 PlSUCALiTHORITY • LOCAL FVTL412 1 67.873 0.00 14000 LOCAL AUTHORmeS SPECIFIED W»TL412 1 58.824 0.00 14100 USA-GENERALLY RPTL 400(1) 5 17.513.575 0.20 14110 USA-SPECtFCO USES STATEL54 1 293,394 0.00 18020 ItUNKIPAL IMXJSTRIAL OEV AGENC RPTL412-a 81 647.633.675 7.41 26110 NONPROP CORP - RELIG(CONST PRi RPTL420-a 58 93.689.593 1.07 25120 NONPROF CORP - EDUCMCONST PR RPTL420-e 3 1Z63S.009 0.14 25130 NONPROF CORP •CHAR(CONST PR RPTL420-a 15 24.961.086 0.28 25210 NONPROF CORP • HOSPTTAL RPTL420-a 6 20.084.615 0.23 25300 NOMNtOF CORP• SPECIFCD USES RPTL420-b IS 1,776.823 0.02 25500 NONPROF MED, DENTAL, H08P SVC Rpa4e6 2 1.448.281 0.02 26100 VETERANS ORGANIZATION RPTL 462 1 361,991 0.00 26400 INC VOLUNTEER FIRE CO OR DEPT RPTL 464(2) 10 22.158,371 0.25 27350 PRIVATELY OWfCD CEMETERY LAM RPTL 446 3 4,486.425 009 26100 NOT-FOR-PROFIT HOUSING CO RPTL 422 2 769^231 0-01 26110 NOT-FOR-PROFIT HOUSING COWAF RPTL 422 1 1.823.629 002 26120 NOT-FOR-PROFIT HOUSING CO RPTl 422 1 11.680.633 0.13 28540 NOT-FOR-PROFIT HOUS CO - HOSTE RPTL422 1 294.118 0.00 41101 VETS EX BASED ON EyGiBLf FUND RPTL 468(1) 108 15.221,629 0.17 41121 ALT VET EX-MAR PERiOO-NON-COMI RPTL468-a 942 32.960.4$2 838 41131 ALT VET EX-WAR PERtOCKXDMBAT RPTl 458a 761 44,721,674 051 41141 ALT VET EX-WAR PERiOOOISABIU RPTL 45841 476 41.794,389 048 41151 COLD WAP VETERANS(10%) RPTL456-b 2 0 aoo 41300 FWRAPIEOICVETS RPTL 458(3) 3 665.1S8 0.01 41400 CLERGY RPTl460 36 2.438914 003 41631 VOUFIR&AMB RPTL4684 1 86.235 0.00 41690 VOLUNTEER FIREFIGHTERS AND AM RPTL466-c.d.a.f,g.h8l 23 74.932 000 41691 VOlUNTEBt FIREFIGHTERS AND AM RPTL4663124 Town Summary Total Aaaaaaad MhM 1S9.1W.4S9 Untlorra Parcentage 121 Equalled Total AMeesed value S.741,U1,S3S Exemption Exemption Statutory Number of Total Equalized SMn Percent of VMue Code Name AuttxKtty ExemptkHia of Exmotioni Exempted 41720 AGRICULTURAL DISTRICT A&MCTS 1.305 20 1.028.471 0.01 41800 PERSONS AGE 65 OR OVER RPTL467 203 22.610.M8 026 41601 PERSONS AGE 66 OR OVER RPTL 467 9 447,964 001 41803 PERSONS AGE 65 OR OVER RPT1467 210 11.662.881 013 41900 PHYSICALLY DISABLED RPTL459 6 9B1.719 001 41930 DISABIUTIES AND LIMITED INCOM RPTL459-C 34 3.547.285 0.04 41931 OISABUJTIES AND UUTEO INCOM RPTL4&9-e 9 481,448 001 41993 DISABILITIES AND LMTEO INCOM RPTL469-< 11 702.038 0J>1 42100 SILOS, MANURE STORAGE TANKS. RPTL483*e 1 54.299 000 42120 TEMPORARY GREENHOUSES RPTL483< 11 812.217 0.00 48670 REDEVELOPMENT HOUSING CO PHFIL125&127 1 4.104.072 0.05 49500 SOLAR OR WIND ENERGY SYSTEM RPTL 467 3 16,268.593 0.19 50000 SYSTEM CODE STATUTORY AUTH NOT DEnNEO 1 233.213 0.00 Total Exemptioni Exduaive of System Exemptions; 3,919 1.519.061.881 17.91 Total Systam Enmptions: 1 291213 0.00 Totals; 1314 1.513.291204 17.31 Values have been equalized ueing the Uniform Percentage of Value. The Exempt amounts do not lake into consideration, psyments m Neu of taxes or other payments for numlclpal eervtcee. Amount, If any, attributable to payments In lieu of taxee;