On the agenda: Cortlandcony Finance and Administration Committee — surveillance camera (Oct 13)

Cortland County Finance
and Administration
Committee

60 Central Ave.
Cortland, NY 13045
www.cortlandcountyny.gov

Committee Meeting
~ Agenda ~

Tuesday, October 13, 2026

9:00 AM

Room 302

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Call to Order
Attendee Name

Present

Absent

Late

Arrived

Committee Member Reed
Cleland
Committee Member Beau
Harbin
Committee Member Linda Jones
Committee Member Joseph
Nauseef
Committee Member Eugene
Waldbauer
Committee Vice-Chair William
McGovern
Committee Chair Cathy
Bischoff

Approval of Minutes
Finance & Administration Minutes - September 15, 2026
Special Finance & Administration Minutes - September 22, 2026
Special Finance & Administration Minutes - September 24, 2026
Special Finance & Administration Minutes - September 30, 2026
Committee Updates
Resolutions

Page 1 of 191

Referred from Finance & Administration Committee
ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 1

Resolution Designating a Review Committee for County Administered Grant Programs

WHEREAS, Cortland County administers, and may in the future administer, grant programs
that provide funding to eligible organizations, municipalities, businesses, and other qualified
applicants for projects that advance public purposes and County priorities; AND
WHEREAS, Cortland County is transitioning administration of the Tourism Grant Program
from the Cortland County Convention and Visitors Bureau to the County beginning with the 2027
funding cycle; AND
WHEREAS, Cortland County is also administering the Microenterprise Assistance Program
Grant and may administer additional countywide grant programs in the future; AND
WHEREAS, the County desires to establish a consistent, transparent, and competitive
process for the review and evaluation of applications submitted under County administered grant
programs; AND
WHEREAS, Requests for Applications are used to solicit and evaluate competitive grant
proposals based upon established eligibility requirements, application requirements, evaluation
criteria, and scoring procedures, and are distinct from procurements for goods or services; AND
WHEREAS, the County desires to establish a Review Committee to provide a structured and
objective evaluation of eligible grant applications and make recommendations for funding; AND
WHEREAS, the County desires that the Review Committee be composed of individuals
with appropriate administrative, financial, programmatic, and subject matter expertise and that the
review process remain separate from the final funding decision; AND
WHEREAS, no elected official of Cortland County shall serve as a member of the Review
Committee; NOW THEREFORE BE IT
RESOLVED, that Cortland County hereby establishes a Grant Review Committee for the
evaluation of applications submitted under County administered grant programs, including the
Tourism Grant Program and Microenterprise Grant Program, and such additional County
administered grant programs as may be designated; AND BE IT FURTHER
RESOLVED, that the County Administrator, or the County Administrator’s designee, shall
establish the membership of the Review Committee, which shall generally consist of five (5) to
seven (7) members, based upon the needs and subject matter of the applicable grant program; and
that each member shall serve for a term of one (1) year, with the membership of the Review
Committee to be filed with the Clerk of the Legislature; AND BE IT FURTHER
RESOLVED, that no elected official of Cortland County shall serve as a member of the
Review Committee; AND BE IT FURTHER
RESOLVED, that Review Committee members shall disclose any actual or potential conflict
of interest relating to an application and shall recuse themselves from reviewing or scoring any
application in which such a conflict exists; AND BE IT FURTHER
Page 2 of 191

RESOLVED, that the Review Committee shall review applications for eligibility and
completeness, evaluate eligible applications using the criteria and scoring methodology established
in the applicable Request for Applications and grant guidance, and provide funding
recommendations to the appropriate County decision-making authority; AND BE IT FURTHER
RESOLVED, that recommendations of the Review Committee shall be advisory and shall
not constitute an award or commitment of County funds, with final funding decisions remaining
with the County Legislature, as applicable to the grant program; AND BE IT FURTHER
RESOLVED, that the County Administrator, in consultation with the Grant Administrator
and other appropriate County staff, is authorized to develop and administer Requests for
Applications for County administered grant programs consistent with applicable grant guidance,
County policies, and all applicable laws and regulations.

Referred from Public Works Committee
ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 2

Amend 2026 Budget - Authorize Purchase of Unleaded Gas/Diesel Fuel - Department of Public
Works
WHEREAS, the Cortland County Department of Public Works needs to purchase unleaded gas/diesel
fuel for the remainder of the year; AND
WHEREAS, the Cortland County Department of Public Works Commissioner recommends the
purchase of two 8500 gallon deliveries monthly from October 2026 to December 2026; AND
WHEREAS, the Cortland County Legislature's Public Works Committee recommends the purchase of
two 8500 gallon deliveries monthly from October 2026 to December 2026; NOW THEREFORE BE IT
RESOLVED, that the 2026 County Budget is hereby amended as follows:
DECREASE:
Account #
E51105.51005 Personal Services $150,000.00
INCREASE
Account#
E51105.54078 Fuel $150,000.00

ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 3

Authorizing Agreement - Mechanical and Plumbing Repair, Maintenance, Installation and
Emergency Services - Department of Public Works

WHEREAS, the Department of Public Works Committee has determined that there is a need
to enter into an agreement for professional services for the repair, maintenance, installation and
emergency services for county owned facilities for mechanical and plumbing infrastructure; AND
WHEREAS, the Department of Public Works advertised a Request for Proposals for
mechanical and plumbing repair, maintenance, installation and emergency services for county owned
facilities; AND

Page 3 of 191

WHEREAS, the Department of Public Works Administration has reviewed the proposals
received and recommends awarding an agreement for such services to BPI Mechanical Service, 5
Hemlock Street, Latham, NY 12110; NOW THEREFORE, BE IT
RESOLVED, that in accordance with the recommendation of the Public Works Committee,
the County of Cortland hereby awards an agreement for mechanical and plumbing repair,
maintenance, installation and emergency services for county owned facilities to BPI Mechanical
Service, 5 Hemlock Street, Latham, NY 12110, for a term of three (3) years; AND BE IT FURTHER
RESOLVED, that BPI Mechanical Service, 5 Hemlock Street, Latham, NY 12110 shall have
the option to renew the agreement under the same terms and conditions for a maximum of two (2)
additional one-year terms, upon mutual agreement between BPI Mechanical Service and the County
of Cortland; AND BE IT FURTHER
RESOLVED, that the County Administrator, upon approval by the County Attorney or
designee and subject to the appropriation of funding by the Legislature, is hereby authorized and
directed to execute an agreement with BPI Mechanical Service, 5 Hemlock Street, Latham, NY
12110, for the provision of repair, maintenance, installation and emergency services for county
owned facilities for mechanical and plumbing infrastructure.
ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 4

Authorize Lease - Hangar MH-1 - Cortland County Airport
WHEREAS, Cortland County currently owns, maintains and leases various Hangar buildings and
spaces at Cortland County Airport on a monthly basis; AND
WHEREAS, in accordance with Local Law No. 8 of 2012 as restated by Local Law 13 of 2014, the
County has negotiated with 7:47 Aviation, Inc., 922 NYS Route 222, Cortland, NY 13045 for the Lease of
Hangar Building MH-1 at Cortland County Airport; AND
WHEREAS, the Cortland County Highway Committee has approved a motion recommending that the
Cortland County Legislature approve the lease of Hangar MH-1 with 7:47 Aviation, for a term of five (5)
years commencing on January 1, 2027 and terminating on December 31, 2031; AND
WHEREAS, the monthly rental rate shall be as follows:
Year Monthly Rental Rate
Year 1 (2027) $1,280.00
Year 2 (2028) $1,300.00
Year 3 (2029) $1,320.00
Year 4 (2030) $1,340.00
Year 5 (2031) $1,360.00
; NOW THEREFORE BE IT
RESOLVED, that the Legislature hereby approves the lease of said Hangar MH-1, in its entirety, at
Cortland County Airport to 7:47 Aviation, Inc., 922 NYS Route 222, Cortland, NY 13045 in accordance with
the rental rate schedule for a term of five years as stated above; AND BE IT FURTHER
RESOLVED, that the Cortland County Administrator, upon review and approval by the County
Attorney, or designee, is hereby authorized to execute a Lease Agreement with 7:47 for the Lease of Hanger
MH-1 at the Cortland County Airport.

Page 4 of 191

ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 5

Authorize Lease - Hangar MH-3 Cortland County Airport
WHEREAS, Cortland County currently owns, maintains and leases various Hangar buildings and spaces at
Cortland County Airport on a monthly basis; AND
WHEREAS, in accordance with Local Law No. 8 of 2012 as restated by Local Law 13 of 2014, the
County has negotiated with 7:47 Aviation, Inc., 922 NYS Route 222, Cortland, NY 13045 for the Lease of
Hangar Building MH-3 at Cortland County Airport; AND
WHEREAS, the Cortland County Highway Committee has approved a motion recommending that the
Cortland County Legislature approve the lease of Hangar MH-3 with 7:47 Aviation, for a term of five (5)
years commencing on January 1, 2027 and terminating on December 31, 2031; AND
WHEREAS, the monthly rental rate shall be as follows:
Year Monthly Rental Rate
Year 1 (2027) $650.00
Year 2 (2028) $660.00
Year 3 (2029) $670.00
Year 4 (2030) $680.00
Year 5 (2031) $690.00
; NOW, THEREFORE BE IT
RESOLVED, that the Legislature hereby approves the lease of said Hangar MH-3, in its entirety, at
Cortland County Airport to 7:47 Aviation, Inc., 922 NYS Route 222, Cortland, NY 13045 in accordance with
the rental rate schedule for a term of five years as stated above; AND BE IT FURTHER
RESOLVED, that the Cortland County Administrator, upon review and approval by the County
Attorney, or designee, is hereby authorized to execute a Lease Agreement with 7:47 for the Lease of Hanger
MH-3 at the Cortland County Airport.

Referred from Government Operations Committee
Referred from Judiciary & Public Safety Committee
Referred from Agriculture/Planning/Environment Committee
Referred from Health & Human Services Committee
Action Items
Monthly Reports
1.

Grant Administrator Monthly Report

Discussion Items
1.

Tentative Capital Improvements Plan (2027-2031)

https://county-cortland-ny-cleardoc.cleargov.com/27559/1149347/d
2.

Benchmarking - Employee Health Insurance

Page 5 of 191

3.

Tourism Grant Program

4.

2027 Budget Information

Adjournment

Page 6 of 191

Cortland County Finance
and Administration
Committee

60 Central Ave.
Cortland, NY 13045
www.cortlandcountyny.gov

Committee Meeting
~ Minutes ~

Tuesday, September 22, 2026

9:00 AM

Room 302

Call to Order
The meeting was called to order at 9:02 a.m. by Committee Chair Bischoff.
Roll Call
PRESENT:

Legislator Beau Harbin, Legislator Joseph Nauseef, Legislator William
McGovern, Legislator Cathy Bischoff, Legislator Reed Cleland

ABSENT:
EXCUSED:

Legislator Linda Jones, Legislator Eugene Waldbauer

OTHERS PRESENT:
Savannah Hempstead

Clerk of the Legislature

Michael Ponticiello

County Administrator

Laura Fox

Real Property

Andrea Herzog

Finance Director

Stephen Trobert

Manager of Audit

Keith VanGorder

Legislator

Dan Considine

Cortland Standard Reporter

Michelle Phelps

Elections Commissioner

Tom Brown

Elections Commissioner

Shannon Phillips

Employment & Training Manager

Page 7 of 191

Amy Buggs

Workforce Development Board Director (joined remote later)

Heather Burnham

Workforce Development Board Deputy Director

Nicole Anjeski

Health Department Director (Joined remote later)

Madlyn Allen

Personnel Officer

Pamela Abbott

Deputy Personnel Officer

Patty Schaap

Director of Community Services

Amber Giamei

Office for Aging Director (Joined remote later)

Maria Adsit

Office for Aging Deputy Director

Alison Veintemilla

Commissioner of DSS (started remote then joined in person)

Tom Tedesco

Director of Veterans Services

Kris Beard

Child Advocacy Center Director (Remote)

Lisa McGee

Health Department Fiscal Officer (Remote)

Billie McNabb
Nicole Compton

Deputy Commissioner of DSS (Remote, came in person to present
then back remote)
County Attorney Executive Assistant (Remote)

Jessica Leet

Planning Executive Administrative Officer (Remote)

Morgan Spaulding

Grants Adminstrator (Remote)

Wendy Canfield

County Administrator Executive Assistant (Remote)

Ashley Millard

Deputy Clerk of the Legislature (Remote)

Carlita Withers

Deputy Director of Finance (Remote)

Victoria Monty

County Attorney (Remote)

Chris Driscoll

Deputy Director of Community Services (Remote)

Desiree Bushnell

Real Property Secretary (Remote)

Lisa Perfetti

Health Department Deputy Director (Remote)

Page 8 of 191

2027 Cortland County Budget Discussion
1.

2027 Budget Information

RESULT:
2.

COMPLETED
Office of the County Clerk/DMV

RESULT:
3.

COMPLETED
Board of Elections

RESULT:
4.

COMPLETED
Personnel/Civil Service Department

RESULT:
5.

COMPLETED
Workforce Development Office

RESULT:

COMPLETED

Action Item
Directing the County Administrator to Bring Forward a Proposal to Fund the Workforce
Development Shortfall of $441,751.24
RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (5 TO 0)
Legislator Beau Harbin
Legislator Reed Cleland
Beau Harbin, Joseph Nauseef, William McGovern, Cathy Bischoff, Reed
Cleland
None
Linda Jones, Eugene Waldbauer

2027 Cortland County Budget Discussion
6.
RESULT:
7.
RESULT:
8.
RESULT:

Health Department
COMPLETED
Mental Health Department
COMPLETED
Office for Aging
COMPLETED

Page 9 of 191

9.

Department of Social Services

RESULT:

COMPLETED

Action Item
ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 10.

Directing the County Administrator to Bring Forward a Proposal to Fund the Child Advocacy
Center Shortfall of $65,000

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (5 TO 0)
Legislator Reed Cleland
Legislator Beau Harbin
Beau Harbin, Joseph Nauseef, William McGovern, Cathy Bischoff, Reed
Cleland
None
Linda Jones, Eugene Waldbauer

2027 Cortland County Budget Discussion
11. Office of Veterans' Services
RESULT:

COMPLETED

12. Office of the County Auditor
RESULT:

COMPLETED

13. Real Property Tax Services
RESULT:

COMPLETED

14. Cortland County Legislature
RESULT:

COMPLETED

15. Office of the Clerk of the Legislature
RESULT:

COMPLETED

16. Office of the County Administrator
RESULT:

COMPLETED

17. Finance Department & Misc. Fund
RESULT:

COMPLETED

Page 10 of 191

Adjournment
The meeting was adjourned at 11:53 AM.

Page 11 of 191

Cortland County Finance
and Administration
Committee

60 Central Ave.
Cortland, NY 13045
www.cortlandcountyny.gov

Committee Meeting
~ Minutes ~

Thursday, September 24, 2026

2:00 PM

Room 302

Call to Order
The meeting was called to order at 02:03 PM by Committee Chair Bischoff.
Roll Call
PRESENT:
ABSENT:
EXCUSED:

Legislator Beau Harbin, Legislator Eugene Waldbauer, Legislator
William McGovern, Legislator Cathy Bischoff, Legislator Reed Cleland
Legislator Linda Jones, Legislator Joseph Nauseef

OTHERS PRESENT:
Kevin Fitch
Chair of the Legislature
Savannah Hempstead Clerk of the Legislature
Michael Ponticiello
County Administrator
Madlyn Allen
Personnell Officer
Alan Ricottilli
Deputy Public Works Commissioner
Charlie Sudbrink
Public Works Commissioner
Andrea Herzog
Finance Director
Stephen Trobert
Manager of Audit & Finance
Shelly Chace
Public Works Executive Administrative Officer
Michael Cardinale
Assigned Counsel
Patrick Perfetti
District Attorney
Chris Newell
Legislator
Johanna Parker
District Attorney Executive Assistant
Lisa Knapp
Public Deender Administrative Assistant
Dan Considine
Cortland Standard Reporter
Doug Camin
Deputy Information Technology Director
Paul Lutwalk
Chief Information Officer
Jessica Leet
Planning Executive Administrative Officer
Matt Deno
Sandy Price

Probation Director
Legislator

Page 12 of 191

Nicole Anjeski
Chris Jankus
Desiree Bushnell
Laura Fox
Heather Burnham
Morgan Spaulding
Lisa McGee
Trish Hiemstra
Ashley Millard
Lisa Perfeti
Wendy Canfield
Victoria Monty
Lillian Jensen
Jason DeRaiche
Brooke Kemak
Geo5

Public Health Director (Remote)
GIS Specialist (Remote)
Real Property Secretary (Remote)
Real Property Director (Remote)
Workforce Development Deputy Director (Remote)
Grant Administrator (Remote)
Public Health Fiscal Manager (Remote)
Planning & Environmental Development Director (Remote)
Deputy Clerk of the Legislature (Remote)
Public Health Deputy Director (Remote)
County Administrator Executive Assistant (Remote)
County Attorney (Remote)
Mobility Manager (Remote)
Safety Director (Remote)
County Clerk (Remote)
(Remote)

2027 Cortland County Budget Discussion
1.
RESULT:
2.
RESULT:
3.
RESULT:
4.
RESULT:
5.
RESULT:
6.

2027 Budget Information
COMPLETED
Office of the District Attorney
COMPLETED
Office of the Public Defender
COMPLETED
Office of Assigned Counsel
COMPLETED
Probation Department
COMPLETED
Department of Planning & Economic Development

RESULT:

COMPLETED

7.

Department of Information Technology

RESULT:

COMPLETED

8.

Department of Public Works: Buildings & Grounds, Highway, Solid Waste, Recycling,
Airport, Weights & Measures, and Dwyer Memorial County Park

Page 13 of 191

RESULT:

COMPLETED

Resolutions
Referred from Public Works Committee
ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 1

Authorizing Agreement with Constellation Corporation for Electricity via Municipal Electric and
Gas Alliance - Department of Public Works
WHEREAS, Resolution No. 101-05 authorized the Municipal Electric and Gas Alliance (MEGA) to represent
Cortland County in a bid for electricity; AND
WHEREAS, MEGA has determined that Constellation Energy Services of New York, Inc. 3556
Lake Shore Road, Suite 420, Buffalo, NY 14219 was the lowest responsible bidder and executed a contract
with Constellation until October 31, 2029; AND
WHEREAS, Constellation Energy Services shall supply electricity at a fixed rate of $0.9778 per
kilowatt hour; NOW THEREFORE BE IT
RESOLVED, that Constellation Energy Services shall supply electricity service for 6347 Little York
Lake; 922 State Route 222; 112 River St.; 159 Main St.; 60 Central Ave; 46 Greenbush St.; 111 Port Watson
St.; Miller Street Extension; 4267 Traction Dr.; Little York Lake, Little York; 922 Groton Rd.; 54 Greenbush
St.; 22 West Court St.; 37 Church St.; 99 Main St.; 137 Pendleton St.; 1767 Fritts Hill Rd., Marathon; 5113
Knickerbocker Rd., Cincinnatus; 3297 Zelsnack Rd., Marathon; 4563 Potter Hill Rd., Cincinnatus; N. Tower
Rd., Solon; Richmond Hill Spur Rd., Cuyler; Monroe Rd., McGraw; 4708 Townline Road McGraw; and
1914 Tower Rd., Virgil; AND BE IT FURTHER
RESOLVED, that the Cortland County Legislature hereby authorizes the County Administrator, upon
the review and approval of the County Attorney or designee, to enter into a three-year agreement with
Constellation Energy Services of New York, Inc., 3556 Lake Shore Road, Suite 420, Buffalo, NY., 14219 to
supply electricity for county facilities.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (5 TO 0)
Legislator Eugene Waldbauer
Legislator Reed Cleland
Beau Harbin, Eugene Waldbauer, William McGovern, Cathy Bischoff,
Reed Cleland
None
Linda Jones, Joseph Nauseef

ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 2

Authorize Stipend for Department of Public Works Positions Requiring Commercial Driver License
WHEREAS, the Cortland County Highway Department, a division of the Department of Public Works,
is responsible for the maintenance of 247 miles of County highways; AND

Page 14 of 191

WHEREAS, Cortland County recognizes that maintaining County highways in a safe and efficient
condition throughout the year is a priority; AND
WHEREAS, Cortland County recognizes the increasing demand throughout New York State for
employees who possess a valid Commercial Driver License (CDL); AND
WHEREAS, the Department of Public Works currently has approximately 13 vacant positions that
require employees to possess a valid Commercial Driver License; AND
WHEREAS, Cortland County seeks to remain competitive with neighboring municipalities and other
local employers in its efforts to recruit, train and retain qualified candidates for Department of Public Works
positions which require Commercial Drivers Licenses as a condition of their employment; NOW
THEREFORE BE IT
RESOLVED, Cortland County shall provide a stipend of up to $7,500 annually through 2027 to all
non-management employees of the Department of Public Works who are required, as a condition of their
position, to possess and maintain a valid Commercial Driver License. These positions include Crew Leader,
Heavy Equipment Maintenance Mechanic, Heavy Equipment Maintenance Supervisor, Heavy Equipment
Operator, Highway Construction Mechanic, Motor Equipment Operator; AND BE IT FURTHER
RESOLVED, that these non-management employees shall be paid such stipend in equal installments
of $288.46 each pay period. Employees who are off payroll for 40 hours within a pay period shall receive
one-half the installment amount for that pay period. Employees who are off payroll for 80 hours within a pay
period shall not receive any installment amount for that pay period; AND BE IT FURTHER
RESOLVED, employees serving as Motor Equipment Operator Trainees or Heavy Equipment
Maintenance Mechanic Trainees shall not be eligible to receive the stipend until they have possessed the
required Commercial Driver License for a period of six (6) months. On the first full pay period following
completion of the six (6) months requirement, the employee shall receive their first stipend payment; AND
BE IT FURTHER
RESOLVED, the stipend shall start with the first full pay period after the approval of this agreement
and the last stipend payment shall be made on the final paycheck covering the final hours worked in 2027;
AND BE IT FURTHER
RESOLVED, that the Chairman of the Legislature, County Administrator, and Personnel Officer, be
and hereby are authorized to execute a Memorandum of Agreement with the Cortland County Employees
CSEA Unit 6550.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (4 TO 1)
Legislator Eugene Waldbauer
Legislator William McGovern
Beau Harbin, Eugene Waldbauer, William McGovern, Reed Cleland
Cathy Bischoff
Linda Jones, Joseph Nauseef

ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 3

Page 15 of 191

Award Demolition of Structure at 83 Pendleton Street – Department of Public Works
WHEREAS, Cortland County, by Resolution No. 92-26, acquired the property at 83 Pendleton Street
for departmental operations; AND
WHEREAS, the Department of Public Works received quotes to demolish the structure at 83
Pendleton Street; AND
WHEREAS, the quotes received are as follows:
COMPANY

AMOUNT

Contento’s Demolition
119 ½ Pendleton Street
Cortland, NY 13045

$17,500

Patriot Sons USA, LLC
100 Fergerson Park
North Syracuse, NY 13212

$31,000

Sessler Environmental Services
193 Sulphur Spring Road
Owego, NY 13827; AND

$25,000

; NOW THEREFORE BE IT
RESOLVED, that in accordance with the recommendations of the Public Works Committee, the
Cortland County Legislature hereby awards the Demolition of the structure at 83 Pendleton Street to the
lowest responsible bidder being; Contento’s Demolition, 119 ½ Pendleton Street, Cortland, NY 13045 for the
quoted price listed above; AND BE IT FURTHER
RESOLVED, that the County Administrator or designee or the Chair of the Legislature, upon review
and approval by the County Attorney or designee and subject to appropriation of funding by the Legislature,
is hereby authorized to sign an agreement with Contento’s Demolition for an amount not to exceed $17,500;
AND BE IT FURTHER
RESOLVED, that the Cortland County Legislature be and hereby authorizes the use of up to $17,500
from the Buildings & Grounds Capital Project Reserve for this project; AND BE IT FURTHER
RESOLVED, that the 2026 Cortland County Budget be and hereby is amended as follows:
Increase:
A43105.52320
A.351100
R

Building Improvements
Appropriated Reserves

RESULT:
MOVER:
SECONDER:
AYES:

APPROVED (5 TO 0)
Legislator Beau Harbin
Legislator William McGovern
Beau Harbin, Eugene Waldbauer, William McGovern, Cathy Bischoff,

$17,500
$17,500

Page 16 of 191

NAYS:
EXCUSED:
ABSENT:

Reed Cleland
None
Linda Jones, Joseph Nauseef

Adjournment
The meeting was adjourned at 04:04 PM.

Page 17 of 191

Cortland County Finance
and Administration
Committee

60 Central Ave.
Cortland, NY 13045
www.cortlandcountyny.gov

Committee Meeting
~ Minutes ~

Tuesday, September 15, 2026

10:00 AM

Room 302

Call to Order
The meeting was called to order at 10:03 a.m. by Committee Chair Bishoff.
Roll Call
PRESENT:

Legislator Beau Harbin, Legislator Linda Jones, Legislator Joseph Nauseef,
Legislator Eugene Waldbauer, Legislator William McGovern, Legislator
Cathy Bischoff, Legislator Reed Cleland

ABSENT:
EXCUSED:
OTHERS PRESENT:
Savannah
Hempstead
Michael Ponticiello
Andrea Herzog
Morgan Spaulding
Laura Fox
Jeri DuVall
Jason DeRaice
Machelle Phelps
Michelle Enright
Madlyn Allen
Andrea Skeels
Nicole Compton
Mark Helms
Chad Burhans
Chris Driscoll
Nick Lundberg
Stephen Tropert
Charlie Sudbrink
Carl Bush

Clerk of the Legislature
County Administrator
Finance Director
Grants Administrator
Real Property Director
Chief Assistant County Attorney
Safety Officer
Sports Council Director
CVB Executive Director
Personnel Officer
IDA Financial Officer
County Attorney Executive Assistant
Sheriff
Undersheriff
Deputy Community Services Director
County Coroner
County Auditor
Public Works Commissioner
Clear Path for Veterans

Page 18 of 191

Dan Considine
Annette Barber
Don Chu
Ashley Millard
Katee Padbury
Wendy Canfield
Jessica Leet
Michelle Phelps

Cortland Standard Reporter
Resident/Retiree
Resident
Deputy Clerk of the Legislature (Remote)
Health Department Programs Coordinator (Remote)
County Administrator Executive Assistant (Remote)
Planning Executive Administrative Officer (Remote)
Elections Commissioner (Remote)

Approval of Minutes
1.

August 18, 2026 - Finance & Administration Committee Minutes

RESULT:

APPROVED

Committee Updates
1.

Cortland County Convention & Visitor's Bureau

RESULT:
2.

COMPLETED
Cortland Regional Sports Council

RESULT:

COMPLETED

Resolutions
Referred from Finance & Administration Committee
ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 1

Designate Cortland County Convention and Visitors Bureau as Cortland County's Tourism Promotion
Agency

WHEREAS, the New York State Division of Tourism's Matching Grant Program is
designated to encourage tourism promotion throughout New York and adjacent states; AND
WHEREAS, the Cortland County Convention and Visitors Bureau Inc., a non-profit
organization promoting Cortland County as a tourism destination, qualifies as the official Tourism
Promotion Agency for Cortland County; AND
WHEREAS, the Cortland County Convention and Visitors Bureau Inc. has requested to be
designated the Tourism Promotion Agency for Cortland County in 2027; NOW THEREFORE BE
IT
RESOLVED, that the Cortland County Convention and Visitors Bureau Inc., is hereby
designated for 2027 by the Cortland County Legislature to make application for and receive grants
on behalf of the County pursuant to the New York State Tourism Promotion Act.

Page 19 of 191

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
Legislator Linda Jones
Legislator Joseph Nauseef
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 2

Local Law “I” of 2026 - A Local Law Amending the Cortland County Occupancy Tax Law
Relating to the Allocation and Use of Occupancy Tax Revenues
WHEREAS, the Cortland County Legislature adopted Resolution No. 107-26 endorsing legislation to amend
the New York State Tax Law in relation to expanding the authorized use of Occupancy Tax revenue in
Cortland County, following a Home Rule Request for said legislation; AND
WHEREAS, said Local Law has been in its final form upon the desks of the members of the
Legislature at least seven (7) calendar days, exclusive of Sunday, prior to this date; AND
WHEREAS, a public hearing thereon has been held before this Legislature after publication of notice
thereof as legally required; NOW THEREFORE BE IT
BE IT ENACTED by the County Legislature of the County of Cortland as follows:
Local Law “I” of 2026 – A Local Law Amending the Cortland County Occupancy Tax Law Relating to
the Allocation and Use of Occupancy Tax Revenues
SECTION 1. TITLE
This Local Law shall be known as “A Local Law Amending the Cortland County Occupancy Tax Law
Relating to the Allocation and Use of Occupancy Tax Revenues.”
SECTION 2. LEGISLATIVE INTENT
The Cortland County Legislature finds that tourism and economic development are closely interconnected and
are important to the long-term economic sustainability and growth of Cortland County.
Pursuant to Resolution No. 106-26, the Cortland County Legislature requested special legislation from the
New York State Legislature to amend New York State Tax Law §1202-g to provide greater flexibility in the
use of revenues derived from the County’s occupancy tax.
Senate Bill S.10556 and Assembly Bill A.11466 were subsequently passed by the New York State Legislature
and signed into law by Governor Kathy Hochul as Chapter 269 of the Laws of 2026.

Page 20 of 191

It is the intent of this Local Law to amend the Cortland County Occupancy Tax Law consistent with the
authority granted by Chapter 269 of the Laws of 2026 and New York State Tax Law §1202-g, as amended, to
continue substantial support for tourism while permitting remaining occupancy tax revenues to be used for
lawful County purposes related to economic development.
SECTION 3. AUTHORITY
This Local Law is enacted pursuant to the authority granted to Cortland County under Article 29, §1202-g of
the New York State Tax Law, as amended by Chapter 269 of the Laws of 2026, and the Municipal Home Rule
Law of the State of New York.
SECTION 4. AMENDMENT TO DISPOSITION OF REVENUES
Section 12, entitled “Disposition of Revenues,” of the Cortland County Occupancy Tax Law, as most recently
amended by Local Law No. 10 of 2025, is hereby repealed and replaced with the following:
12. DISPOSITION OF REVENUES:
All revenues resulting from the imposition of the occupancy tax under this Local Law shall be paid into the
treasury of Cortland County and shall be credited to and deposited into a reserve account for allocation in
accordance with New York State Tax Law §1202-g.
The County shall be authorized to retain up to a maximum of ten percent (10%) of such revenues to defray the
necessary expenses of the County in administering the occupancy tax.
After deducting the amount authorized for administration of the tax, the net annual occupancy tax receipts
shall be allocated as follows:

1. At least seventy-five percent (75%) of up to the first One Million Dollars ($1,000,000) of net annual
occupancy tax receipts shall be utilized to support and enhance the planning, promotion, marketing
and growth of tourism, tourist activities and attractions, and tourist product development; and
2. The remaining net occupancy tax proceeds shall be designated for any lawful County purpose related
to economic development.
All expenditures and allocations made pursuant to this section shall be authorized in accordance with
applicable law and the procedures of the Cortland County Legislature.
SECTION 5. CONTINUATION OF EXISTING LAW
Except as expressly amended by this Local Law, all provisions of the Cortland County Occupancy Tax Law,
including Local Law No. 1 of 2002, as subsequently amended and most recently restated or amended by Local
Law No. 10 of 2025, shall remain in full force and effect.
SECTION 6. SEVERABILITY
If any clause, sentence, paragraph, section or part of this Local Law shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof
but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly
involved in the controversy in which such judgment shall have been rendered.

Page 21 of 191

SECTION 7. EFFECTIVE DATE
This Local Law shall take effect immediately upon filing with the New York State Secretary of State in
accordance with the Municipal Home Rule Law.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (5 TO 2)
Legislator Joseph Nauseef
Legislator Eugene Waldbauer
Beau Harbin, Joseph Nauseef, Eugene Waldbauer, William McGovern,
Cathy Bischoff
Linda Jones, Reed Cleland

ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 3

Authorize Participation in The Interlocal Purchasing System (TIPS) Purchasing Cooperative
WHEREAS, Cortland County intends to procure audit services from Troy & Banks, Inc.; AND
WHEREAS, Troy & Banks offers services under a contract through The Interlocal Purchasing System
(TIPS) purchasing cooperative; AND
WHEREAS, participation in TIPS does not obligate Cortland County to make any purchases, but
enables the County to utilize a TIPS contract if and when it is determined to be in the County’s best interest;
AND
WHEREAS, membership in The Interlocal Purchasing System purchasing cooperative may provide
the County with more favorable pricing and terms than would otherwise be available; NOW THEREFORE
BE IT
RESOLVED, that the Cortland County Legislature hereby authorizes the County Administrator, upon
review and approval by the County Attorney or designee, to execute the necessary agreement and any related
documents to enable Cortland County to participate in The Interlocal Purchasing System (TIPS) purchasing
cooperative.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
None
None
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

Page 22 of 191

ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 4

Authorize Agreement with Troy & Banks, Inc. for Audit of County Utility Accounts

WHEREAS, the County has been contacted by the firm Troy & Banks, Inc. which is a utility
and telecommunications specialist based in Buffalo, New York; AND
WHEREAS, Troy & Banks is willing and capable of providing a billing audit for the
County's electric, gas and telecommunications accounts; AND
WHEREAS, the audit would review utility invoices within the statute of limitations period of
six years and seek to identify refunds, credits and/or cost reductions resulting from discovery of
charges in excess of those permitted or allowed by applicable contracts, tariffs, statutes, rules and
regulations and/or from billing errors; AND
WHEREAS, Troy & Banks offers the audit services under a contract through The Interlocal
Purchasing System (TIPS) purchasing cooperative; AND
WHEREAS, there will be no fee for Troy & Banks services if the County does not receive
refunds, credits, or reductions in future billings; AND
WHEREAS, for any refunds, credits or rebates obtained by Troy & Banks for prior
overcharges, billing errors or costs in excess of those permitted by applicable contracts, tariffs,
statutes, rules or regulations, Troy & Banks shall be paid 33% of all monies refunded or credited to
the County; AND
WHEREAS, for any reductions in future costs for utility accounts resulting from Troy &
Banks services, the fee is 33% of the amounts saved each month for twelve months; NOW
THEREFORE BE IT
RESOLVED, that the Cortland County Legislature hereby authorizes the County
Administrator, upon review and approval by the County Attorney or designee, to execute an
agreement with Troy & Banks to perform an audit of County electric, gas and telecommunications
accounts.
RESULT:
APPROVED (7 TO 0)
MOVER:
Legislator Reed Cleland
SECONDER:
Legislator Linda Jones
AYES:
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
NAYS:
None
EXCUSED:
ABSENT:
ON MOTION OF CATHY BISCHOFF

AGENDA ITEM NO. 5

Set Public Hearing Date for Tentative 2027 Budget

Page 23 of 191

WHEREAS, New York State County Law § 359 requires that a public hearing be held prior
to the adoption of the final County budget; NOW THEREFORE BE IT
RESOLVED, that the Cortland County Legislature hereby schedules a Public Hearing on the
2027 Tentative Budget for October 22, 2026, at 6:00 p.m. in the Legislative Chambers of the
Cortland County Office Building, 60 Central Avenue, Room 308, Cortland, New York 13045; AND
BE IT FURTHER
RESOLVED, that the Clerk of the Legislature is hereby directed to provide proper public
notice of said hearing in accordance with applicable law, including publication in the County’s
designated official newspaper.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
Legislator Reed Cleland
Legislator Linda Jones
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

Referred from Public Works Committee
ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 6

Authorize Agreement for Guide Rail Installation, Repair, Replacement and Maintenance Services Department of Public Works

WHEREAS, the Department of Public Works Committee has determined that there is a
need to enter into an agreement for professional services for the installation, repair, replacement and
maintenance of guide rail along County-owned roadways and structures; AND
WHEREAS, the Department of Public Works advertised a Request for Proposals for guide
rail installation, repair, replacement and maintenance services along County-owned highways and
structures and received the following proposal:
Bidder Cost
Chemung Supply Corp. $369.00/hour
; AND
WHEREAS, the Department of Public Works Committee recommends awarding an
agreement for such services to Chemung Supply Corp., 2420 Corning Road, Elmira, New York
14903; NOW THEREFORE BE IT
RESOLVED, that in accordance with the recommendation of the Public Works Committee,

Page 24 of 191

the County of Cortland hereby awards an agreement for guide rail installation, repair, replacement
and maintenance services to Chemung Supply Corp., 2420 Corning Road, Elmira, New York 14903,
for a term of three (3) years; AND BE IT FURTHER
RESOLVED, that Chemung Supply Corp., 2420 Corning Road, Elmira, New York 14903,
shall have the option to renew the agreement under the same terms and conditions for a maximum of
two (2) additional one-year terms, upon mutual agreement between Chemung Supply Corp. and the
County of Cortland; AND BE IT FURTHER
RESOLVED, that the County Administrator, upon approval by the County Attorney or designee
and subject to the appropriation of funding by the Legislature, is hereby authorized and directed to
execute an agreement with Chemung Supply Corp., 2420 Corning Road, Elmira, New York 14903,
for the provision of guide rail installation, repair, replacement and maintenance services.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
Legislator Joseph Nauseef
Legislator Eugene Waldbauer
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

ON MOTION OF PAUL HEIDER

AGENDA ITEM NO. 7

Amend Capital Budget and Authorize New York State Department of Transportation Supplemental
Agreement No. 1/High Bridge Road over East Branch Tioughnioga River Bridge Replacement BIN
3312330 - Department of Public Works
WHEREAS, the Cortland County Legislature adopted Resolution No. 171-23 authorizing an agreement
with the New York State Department of Transportation (NYSDOT) for the High Bridge Road Bridge
Replacement Project PIN 3757.20, BIN 3312330; AND
WHEREAS, the NYSDOT is amending the scheduled funding by increasing the acquisition funds for
the Right of Way Phase of said project to $47,500.00; AND
WHEREAS, the NYSDOT is amending the local share funding by increasing the amount from
$20,750.00 to $22,250.00; NOW THEREFORE BE IT
RESOLVED, that the Cortland County Legislature hereby agrees that Cortland County shall be
responsible for all costs of the Project which exceeds the amount of federal-aid, state-aid, of NY Bridge
funding awarded to Cortland County; AND BE IT FURTHER
RESOLVED, that a certified copy of this resolution be filed with the New York State Commissioner
of Transportation by attaching it to any necessary Agreement in connection with the Project; AND BE IT
FURTHER
RESOLVED, that the Cortland County Capital Budget be amended as follows:

Page 25 of 191

Increase:
HH51225.52100.HBRB Land $28,500.00
HH512244.44597.HBRB Fed Rev $27,000.00
HH99015.45031.HBRB Interfund Transfer In $1,500.00
A99095.59950.HBRB Interfund Transfer Out $1,500.00
A.359900 Appropriated Fund Balance $1,500

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
Legislator Joseph Nauseef
Legislator Beau Harbin
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

Referred from Government Operations Committee
ON MOTION OF JOSEPH NAUSEEF

AGENDA ITEM NO. 8

Amend the 2026 Budget and Authorize Agreement with Granicus for GovQA FOIL Management
Platform - Office of the Clerk of the Legislature

WHEREAS, Cortland County utilizes the GovQA platform to receive, track, process, and
respond to requests made pursuant to the New York State Freedom of Information Law (FOIL);
AND
WHEREAS, GovQA was previously provided to the County as part of a bundled agreement
with the MinuteTraq legislative management platform; AND
WHEREAS, when the County discontinued its use of MinuteTraq, funding for GovQA as a
separate service was inadvertently omitted from the 2026 County Budget; AND
WHEREAS, continued use of GovQA is necessary to support the efficient and timely
processing, tracking, and management of FOIL requests received by the County; AND
WHEREAS, Granicus has provided an agreement for the GovQA platform for the period of
October 1, 2026 through September 30, 2027, in an amount not to exceed $12,467.97; NOW,
THEREFORE, BE IT

Page 26 of 191

RESOLVED, that the Cortland County Legislature hereby authorizes the County
Administrator, upon review and approval by the County Attorney or designee, to execute an
agreement with Granicus for the GovQA platform for the period of October 1, 2026 through
September 30, 2027, in an amount not to exceed $12,467.97; AND BE IT FURTHER
RESOLVED, that the 2026 County Budget is hereby amended as follows:
Increase Account No. A10405.54015 by $12,000
RESOLVED, that the Director of Finance is hereby authorized and directed to make the
necessary budgetary entries to effectuate this resolution.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (7 TO 0)
Legislator Eugene Waldbauer
Legislator Joseph Nauseef
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

ON MOTION OF JOSEPH NAUSEEF

AGENDA ITEM NO. 9

Authorize the Transition of Medicare-Eligible Retiree Prescription Drug Coverage from the Retiree
Drug Subsidy Program to an Employer Group Waiver Plan (EGWP)

WHEREAS, Cortland County currently receives federal support for prescription drug
coverage provided to Medicare-eligible retirees through the federal Retiree Drug Subsidy (RDS)
Program; AND
WHEREAS, County Administration and the Personnel Office, in consultation with the
County’s health insurance brokers, have reviewed the County’s existing prescription drug coverage
and available Medicare funding mechanisms; AND
WHEREAS, an Employer Group Waiver Plan (EGWP) provides access to Medicare Part D
subsidies and prescription drug rebates that are not available to the County under its existing RDS
structure; AND
WHEREAS, transitioning to an EGWP is expected to maintain substantially similar
prescription drug coverage for Medicare-eligible retirees while increasing available federal support
and reducing County healthcare expenditures; NOW THEREFORE BE IT
RESOLVED, that the Cortland County Legislature hereby authorizes the County
Administrator and Personnel Officer to transition the County’s Medicare-eligible retiree prescription
drug coverage from the Retiree Drug Subsidy Program to an Employer Group Waiver Plan; AND
BE IT FURTHER

Page 27 of 191

RESOLVED, that the County Administrator, upon approval by the County Attorney or
designee, is hereby authorized and directed to execute any agreements and other documents
necessary to effectuate the transition to an Employer Group Waiver Plan.

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

APPROVED (4 TO 3)
Legislator William McGovern
Legislator Eugene Waldbauer
Joseph Nauseef, Eugene Waldbauer, William McGovern, Cathy Bischoff
Beau Harbin, Linda Jones, Reed Cleland

Referred from Judiciary & Public Safety Committee
ON MOTION OF SANDRA PRICE

AGENDA ITEM NO. 10

Authorize 2026 Budget Amendment for the Purchase of Program Specific Equipment - Probation
Department
WHEREAS, there is a need to appropriate monies to the Department Specific Equipment account
to cover the cost of portable radios, cell phones, protective vests, firearms, holsters, ammunition, and a storage
locker for the Probation Department; AND
WHEREAS, there are funds appropriated in the 2026 budget in the Personal Services account;
NOW THEREFORE BE IT
RESOLVED, that the 2026 County Budget be and hereby is amended as follows:
Decrease:
Personal Services

A31405-51005

Increase:
Department Specific Equipment

RESULT:
MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

A31405-52015

$55,000
$55,000

APPROVED (7 TO 0)
Legislator William McGovern
Legislator Linda Jones
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

Referred from Agriculture/Planning/Environment Committee
Referred from Health & Human Services Committee

Page 28 of 191

ON MOTION OF RONALD VANDEE

AGENDA ITEM NO. 11

Authorize Contract with Policy Research Associates Inc., through the Gains Center, for a
Sequential Intercept Mapping Workshop - Mental Health Department

WHEREAS, Cortland County Mental Health Department has identified the need to conduct a
Sequential Intercept Mapping Workshop to assess and strengthen the County’s behavioral health
and criminal justice systems, identify opportunities for diversion, and improve coordination and
access to appropriate services; AND
WHEREAS, the Sequential Intercept Mapping process is designed to bring together key
community stakeholders to examine points of contact between individuals with behavioral health
needs and the criminal justice system, identify gaps and opportunities for diversion, and develop
strategies to improve system responses; AND
WHEREAS, Policy Research Associates, Inc., through the GAINS Center, provides
expertise and technical assistance in facilitating Sequential Intercept Mapping Workshops; AND
WHEREAS, the total cost associated with conducting the Sequential Intercept Mapping
Workshop shall not exceed Thirty-Two Thousand Dollars ($32,000.00); AND
WHEREAS, funding for this workshop is available through Professional Services line
A43105-54055, utilizing new State Aid funding approved by the New York State Office of Mental
Health (NYS OMH) in connection with funding that supports the County’s AOT/EVA position;
AND
WHEREAS, the use of these funds for the Sequential Intercept Mapping Workshop has been
approved by NYS OMH as an allowable expenditure under the new State Aid funding; AND
WHEREAS, the workshop will provide an opportunity for Cortland County and its
community partners to develop a comprehensive understanding of the existing behavioral health and
criminal justice system, identify system gaps, and establish strategies to enhance diversion,
collaboration, and outcomes for individuals with behavioral health needs; NOW THEREFORE BE
IT
RESOLVED, that the Cortland County Legislature hereby authorizes Cortland County to
enter into a contract with Policy Research Associates, Inc., through the GAINS Center, for the
purpose of conducting a Sequential Intercept Mapping Workshop, at a cost not to exceed ThirtyTwo Thousand Dollars ($32,000.00); AND
BE IT FURTHER RESOLVED, that the Cortland County Administrator, upon review and
approval by the County Attorney or designee, is hereby authorized to execute the contract and any
necessary related documents to enact this agreement..

RESULT:

APPROVED (7 TO 0)

Page 29 of 191

MOVER:
SECONDER:
AYES:
NAYS:
EXCUSED:
ABSENT:

Legislator Beau Harbin
Legislator Joseph Nauseef
Beau Harbin, Linda Jones, Joseph Nauseef, Eugene Waldbauer, William
McGovern, Cathy Bischoff, Reed Cleland
None

Budget Review
1.

Sheriff's Office

RESULT:
2.

COMPLETED
Department of Emergency Response & Communications

RESULT:

COMPLETED

3.

Office of the County Attorney/Safety

RESULT:

COMPLETED

4.

Office of the County Coroners

RESULT:

COMPLETED

Monthly Reports
1.

Grant Administrator Monthly Report

RESULT:
2.

COMPLETED
Finance Department Monthly Reports

RESULT:

COMPLETED

Discussion Items
1.

Preliminary Analysis of Potential Impact of RPTL §458-a Permanent and Total Disability
Veterans Exemption

RESULT:
2.

COMPLETED
Benchmarking - Retiree Health Insurance

RESULT:

COMPLETED

Adjournment
The meeting was adjourned at 11:54 a.m.

Page 30 of 191

Cortland County Finance
and Administration
Committee

60 Central Ave.
Cortland, NY 13045
www.cortlandcountyny.gov

Committee Meeting
~ Minutes ~

Wednesday, September 30,
2026

9:00 AM

Room 302

Call to Order
The meeting was called to order at 09:04 AM by Committee Chair Bischoff.
Roll Call
PRESENT:
ABSENT:
EXCUSED:
OTHERS PRESENT:
Savannah
Hempstead
Andrea Herzog
Michael Ponticiello
Laura Fox
Trisha Hiemstra
Pam Abbott
Madlyn Allen
Dan Considine
Beau Harbin
Lilian Jensen
Ashley Millard
Chris Jankus
Desiree Bushnell
Victoria Monty
Jessica Leet
Heather Burnham
Morgan Spaulding
Stephen Trobert
Katee Padburry

Legislator Linda Jones, Legislator Eugene Waldbauer, Legislator William
McGovern, Legislator Cathy Bischoff, Legislator Reed Cleland
Legislator Beau Harbin, Legislator Joseph Nauseef

Clerk of the Legislature
Finance Director
County Administrator
Real Property Director
Planning & Economic Development Director
Deputy Personnell Officer
Personnell Officer
Cortalnd Standard Reporter
Legislator (Remote)
Mobility Coordinator (Remote)
Deputy Clerk of the Legislature (Remote)
GIS Specialist (Remote)
Real Property Secretary (Remote)
County Attorney (Remote)
Planning & Economic Development Administrative Officer (Remote)
Deputy Workforce Development Director (Remote)
Grants Administrator (Remote)
Audit Manager (Remote)
Programs Coordinator (Remote)

Page 31 of 191

Lisa McGee

Public Health Fiscal Manager (Remote)

Carlita Withers
Brooke Kemak
Wendy Canfield
Shelly Chace
Cindy Hoose
Natalia Kanichuk
Mark Helms
Nicole Anjeski

Finance Deputy Director (Remote)
County Clerk (Remote)
County Administrator Executive Assistant (Remote)
Highway Department Executive Administrative Officer (Remote)
Human Resources Assistant (Remote)
Human Resources Generalist (Remote)
Sheriff (Remote)
Public Health Director (Remote)

2027 Cortland County Budget Discussion
1.

2027 Budget Information

RESULT:

COMPLETED

Adjournment
The meeting was adjourned at 11:12 AM.

Page 32 of 191

ON MOTION OF PAUL HEIDER

RESOLUTION NO.

Modify 2026 Budget, Approval to Purchase Unleaded Gas/Diesel Fuel – Department of Public
Works
WHEREAS, the Cortland County Department of Public Works needs to purchase unleaded
gas/diesel fuel for the remainder of the year, AND
WHEREAS, the Cortland County Department of Public Works Commissioner recommends the
purchase of two 8500 gallon deliveries monthly from October 2026 to December 2026, AND
WHEREAS, the Cortland County Legislature's Public Works Committee recommends the purchase
of two 8500 gallon deliveries monthly from October 2026 to December 2026, NOW THEREFORE BE IT
RESOLVED, that the 2026 County Budget is hereby amended as follows:
DECREASE:
E51105.51005

Personal Services

$150,000.00

INCREASE
Account#
E51105.54078

Fuel

$150,000.00

Page 33 of 191

CORTLAND COUNTY DEPARTMENT OF PUBLIC WORKS
4267 Traction Drive Cortland, New York 13045 / Phone: (607) 753-9377

CHARLES SUDBRINK - Commissioner of Public Works
ALAN RICOTTILLI - Deputy Commissioner of Public Works
MICHELLE CHACE - Executive Administrative Officer

MECHANICAL AND PLUMBING REPAIR, MAINTENANCE,
INSTALLATION, AND EMERGENCY SERVICES CONTRACT

Bid Results - August 13, 2026
John W. Danforth Company
6730 VIP Parkway
Syracuse, NY 13211
(315) 640-2012

BPI Mechanical Service
5 Hemlock Street
Latham, NY 12110
(518) 326-8450 Ph. (518) 326-8435 Fax
LABOR RATES (Hourly)
Classification
Project Manager
Superintendent
Foreman
Master Plumber
Journeyman Plumber
HVAC Technician
Boiler Technician
Pipefitter
Steamfitter
Refrigeration Technician
Controls Technician
Electrician (if applicable)
Welder
Apprentice
Laborer

LABOR RATES (Hourly)
Straight Time
$156.00
$156.00
$147.00
$147.00
$145.00
$145.00
$145.00
$145.00
$145.00
$145.00
$160.00
$160.00
$145.00
$130.00
$130.00

SERVICE RATES
Service
Standard Service Call
Emergency Service Call
After-Hours Service Call
Weekend Service Call
Holiday Service Call
Minimum Service Charge
Minimum Emergency Charge

Overtime
$222.07
$222.07
$209.25
$209.25
$206.41
$206.41
$206.41
$206.41
$206.41
$206.41
$227.76
$227.76
$206.41
$185.06
$185.06

Double Time
$292.69
$292.69
$275.80
$275.80
$272.05
$272.05
$272.05
$272.05
$272.05
$272.05
$300.19
$300.19
$272.05
$243.91
$243.91

Classification
Project Manager
Superintendent
Foreman
Master Plumber
Journeyman Plumber
HVAC Technician
Boiler Technician
Pipefitter
Steamfitter
Refrigeration Technician
Controls Technician
Electrician (if applicable)
Welder
Apprentice
Laborer

LABOR RATES (Hourly)
Straight Time
$175.00
$185.00
$185.00
$185.00
$169.00
$169.00
$169.00
$169.00
$169.00
$169.00
N/A
N/A
$169.00
$163.00
N/A

SERVICE RATES
Rate
$145.00
$145.00
$206.41
$272.05
$272.05
$145.00
$206.41

Service
Standard Service Call
Emergency Service Call
After-Hours Service Call
Weekend Service Call
Holiday Service Call
Minimum Service Charge
Minimum Emergency Charge

Hourly Rate
$250.00
$185.00
10% Over Cost
10% Over Cost

Equipment
Drain Cleaning Equipment
Sewer Camera Inspection System
Leak Detection Equipment
Hydro Jetting Equipment

EQUIPMENT RATES
Equipment
Drain Cleaning Equipment
Sewer Camera Inspection System
Leak Detection Equipment
Hydro Jetting Equipment

W2O
131 Port Watson Street
Cortland, NY 13045
(607) 753-1477

Overtime
$222.00
$232.00
$232.00
$232.00
$216.00
$216.00
$216.00
$216.00
$216.00
$216.00
N/A
N/A
$216.00
$210.00
N/A

Double Time
$278.00
$288.00
$288.00
$288.00
$272.00
$272.00
$272.00
$272.00
$272.00
$272.00
N/A
N/A
$272.00
$266.00
N/A

Classification
Project Manager
Superintendent
Foreman
Master Plumber
Journeyman Plumber
HVAC Technician
Boiler Technician
Pipefitter
Steamfitter
Refrigeration Technician
Controls Technician
Electrician (if applicable)
Welder
Apprentice
Laborer

Straight Time
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Overtime
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Double Time
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

SERVICE RATES
Rate
$169.00
$216.00
$216.00
$216.00
$272.00
N/A
N/A

Service
Standard Service Call
Emergency Service Call
After-Hours Service Call
Weekend Service Call
Holiday Service Call
Minimum Service Charge
Minimum Emergency Charge

Hourly Rate
$85.00
$100.00
$100.00
$125.00

Equipment
Drain Cleaning Equipment
Sewer Camera Inspection System
Leak Detection Equipment
Hydro Jetting Equipment

EQUIPMENT RATES

Rate
$200.00
$200.00
$200.00
$200.00
$200.00
N/A
N/A

Per Hour Portal to Portal
Per Hour Portal to Portal
Per Hour Portal to Portal
Per Hour Portal to Portal
Per Hour Portal to Portal

$200 Per Hour Per Technician
Portal to Portal

EQUIPMENT RATES
Hourly Rate
$
$
$
$

Page 34 of 191

Pipe Threading Machine
Pipe Fusion Equipment
Vacuum Pump
Refrigerant Recovery Unit
Refrigerant Charging Equipment
Combustion Analyzer
HVAC Diagnostic Equipment
Boiler Testing Equipment
Excavation Equipment
Skid Steer
Mini Excavator
Backhoe
Generator
Welding Equipment
Aerial Lift

$15.00
$115.00
$111.26
$85.00
$0.00
$35.00
$0.00
$35.00
10% Over Cost
10% Over Cost
10% Over Cost
10% Over Cost
10% Over Cost
$48.76
$260.00

Pipe Threading Machine
Pipe Fusion Equipment
Vacuum Pump
Refrigerant Recovery Unit
Refrigerant Charging Equipment
Combustion Analyzer
HVAC Diagnostic Equipment
Boiler Testing Equipment
Excavation Equipment
Skid Steer
Mini Excavator
Backhoe
Generator
Welding Equipment
Aerial Lift

Percentage
20%
20%
15%
10%

Item
Material Markup
Emergency Material Markup
Subcontractor Markup
Equipment Rental Markup

Premium
50% Over Straight Time
80% Over Straight Time
100% Over Straight Time

Item
After-Hours Premium
Weekend Premium
Holiday Premium

Rate
$125.00
$125.00
$125.00
$125.00

Item
Standard Mobilization
Emergency Mobilization
Additional Mobilization
Minimum Call-Out Charge

Rate
$225.00 Per Hour
$145.00 Per Hour + Material & Truck
$1,160.00 Unit
$580.00 Unit
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
20%
Over Cost
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
$145.00 Per Hour + Material & Truck
$160.00 Per Hour

Service
Backflow Preventer Testing
Backflow Preventer Repair
Boiler Start-Up
Boiler Shutdown
Chiller Service
Cooling Tower Service
Pump Repair
Water Heater Installation
Water Heater Replacement
Sump Pump Installation
Sewer Pump Repair
Steam System Repair
Hydronic System Repair
Control System Troubleshooting

MATERIAL MARKUPS
Item
Material Markup
Emergency Material Markup
Subcontractor Markup
Equipment Rental Markup

Item
Material Markup
Emergency Material Markup
Subcontractor Markup
Equipment Rental Markup

Premium
N/A
N/A
N/A

Item
After-Hours Premium
Weekend Premium
Holiday Premium

Rate
$100.00
$100.00
$100.00
N/A

Item
Standard Mobilization
Emergency Mobilization
Additional Mobilization
Minimum Call-Out Charge

Rate

Service
Backflow Preventer Testing
Backflow Preventer Repair
Boiler Start-Up
Boiler Shutdown
Chiller Service
Cooling Tower Service
Pump Repair
Water Heater Installation
Water Heater Replacement
Sump Pump Installation
Sewer Pump Repair
Steam System Repair
Hydronic System Repair
Control System Troubleshooting

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

MATERIAL MARKUPS
Percentage
25%
25%
25%
25%

EMERGENCY PREMIUMS

MOBILIZATION

SPECIALTY SERVICES
Service
Backflow Preventer Testing
Backflow Preventer Repair
Boiler Start-Up
Boiler Shutdown
Chiller Service
Cooling Tower Service
Pump Repair
Water Heater Installation
Water Heater Replacement
Sump Pump Installation
Sewer Pump Repair
Steam System Repair
Hydronic System Repair
Control System Troubleshooting

Percentage
20%
20%
15%
15%

EMERGENCY PREMIUMS

MOBILIZATION
Item
Standard Mobilization
Emergency Mobilization
Additional Mobilization
Minimum Call-Out Charge

Pipe Threading Machine
Pipe Fusion Equipment
Vacuum Pump
Refrigerant Recovery Unit
Refrigerant Charging Equipment
Combustion Analyzer
HVAC Diagnostic Equipment
Boiler Testing Equipment
Excavation Equipment
Skid Steer
Mini Excavator
Backhoe
Generator
Welding Equipment
Aerial Lift

MATERIAL MARKUPS

EMERGENCY PREMIUMS
Item
After-Hours Premium
Weekend Premium
Holiday Premium

$125.00
$125.00
$100.00
$100.00
$100.00
$100.00
N/A
N/A
Quote as Needed
Quote as Needed
Quote as Needed
Quote as Needed
Quote as Needed
Quote as Needed
Quote as Needed

Premium
%
%
%

MOBILIZATION

SPECIALTY SERVICES

Rate
$
$
$
$

SPECIALTY SERVICES

"These Services are performed under section B hourly
service rates"

Rate
$100.00
Parts + Mark-up + Labor
$
$
$
$
$200.00
$
$
$200.00
$200.00
$
$
$

Page 35 of 191

Cortland County
Office of the County Administrator
60 Central Avenue
Cortland, NY 13045
Morgan Spaulding
Grant Administrator

(607) 756-3484
[email protected]

Monthly Report for September 2026
Committee Meeting Date: October 13th, 2026
The following report highlights the Grant Administrator’s work throughout September 2026, including participation
in meetings, recent grant awards, submitted applications, and ongoing grant efforts.
Meetings/Trainings Attended:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Meeting with various small businesses interested in Microenterprise Assistance
BDC/IDA Board Meeting
ESD quarterly meetings
Various grant program meetings
Housing Task Force Meeting
Southern Tier 8 Housing Committee
NYS Association of County Planning Directors Monthly Meeting
Contract discussions
MICRON Steering Committee
Southern Tier 8 Sustainability, Energy, Infrastructure Committee Meeting
Capital Review Committee
Meeting with Department of State to go over recent grant award
Meeting with TC3 Grants Director
Employee Development Committee
All Standing Legislative Committee Meetings, Special Meetings, and Session
Brownfield Grant Preparation & Contract Updates
Village of Homer County Infrastructure Grant Discussion

Education & Outreach
•
•

Legislative District Meeting in Homer
NYSAC Fall Seminar

Grants Awarded:
•
•
•
•

$50,000 grant awarded through ARC for personnel services supporting the Grant Administrator position.
o Closed
$25,000 grant awarded through DOS NYSWIMS program to support lifeguard certifications and salaries
for both the County and City.
o Clsoed
$500,000 grant awarded through Empire State Development (ESD) County Infrastructure grant program on
behalf of the Town of Cortlandville for a new municipal well.
o Title Search
$62,000 awarded in grants and donations for playground at Dwyer Park in partnership with Kiwanis Club.

Page 36 of 191

Cortland County
Office of the County Administrator
60 Central Avenue
Cortland, NY 13045
Morgan Spaulding
Grant Administrator

(607) 756-3484
[email protected]

Monthly Report for September 2026
Committee Meeting Date: October 13th, 2026
•
•
•
•
•
•
•
•
•
•
•

o Closed
$834,000 awarded from NYS Department of State for Countywide Shared Services Initiative.
o Closed
$100,000 awarded through Appalachian Regional Commission (ARC) for additional Laserfiche licenses,
scanners, and training.
o Working with County Clerk and various departments to implement effectively.
$245,011 awarded through NYS Division of Criminal Justice Services for FY25 Criminal Justice
Discovery Reform Grant to support local law enforcement agencies with expenses related to the
implementation of discovery and pretrial reforms.
$50,000 awarded through the Department of Homeland Security & Emergency Services (DHSES) for
cybersecurity related needs.
$280,059 awarded through NYS Division of Criminal Justice Services for FY25-26 Criminal Justice
Discovery Reform Grant to support local law enforcement agencies with expenses related to the
implementation of discovery and pretrial reforms.
$101,000 awarded through NYS Department of State Brownfield Opportunity Area Grant Program for
Countywide Brownfield Pre-Planning Inventory and Analysis.
o Waiting for contract approval
$50,000 awarded through Department of Homeland Security & Emergency Services (DHSES) through the
Critical Infrastructure Grant Program for exterior surveillance cameras and related equipment at the County
Office Building.
$49,005 awarded through Department of Homeland Security & Emergency Services (DHSES) through
FY23 Cybersecurity Grant Program for various cybersecurity needs.
$929,490 awarded through Department of State Local Government Efficiency Grant Program for a county
run ambulance service.
$1 million awarded in ESD County Infrastructure Grant for the Village of Homer to develop a
comprehensive proposal supporting critical infrastructure improvements for the 36-unit Arbor Brook Flats
development, including replacement of the Village’s water tank.
$50,000 awarded through NYS Environmental Facilities Corporation for Village of McGraw Engineering
Planning Grant for an Inflow & Infiltration Study

Grant Applications Submitted:
•
•
•

Aided in submitting various applications alongside County Planning and the Village of Marathon for
funding for a substation.
FY26 Criminal Justice Discovery Reform application submitted to Division of Criminal Justice Services in
coordination with County Administration, Finance, District Attorney, Emergency Services, Probation and
Sheriff.
Senator Lea Webb Funding Request for County Office Building Entrance

Page 37 of 191

Cortland County
Office of the County Administrator
60 Central Avenue
Cortland, NY 13045
Morgan Spaulding
Grant Administrator

(607) 756-3484
[email protected]

Monthly Report for September 2026
Committee Meeting Date: October 13th, 2026
•
•
•
•
•
•

o Application being reviewed
Aided in submitted application for Connect All’s Municipal Infrastructure Program for Broadband
o Denied
NYS Archives Local Government Records Management Improvement Fund application submitted with the
County Clerk and various departments for the digitization of records.
o Denied
Future Ready Workforce Innovation Consortium Grant Application submitted in coordination with
Workforce Department.
NYS DOS Smart Growth Grant submitted on behalf of Village of McGraw to update comprehensive plan.
Application submitted to Empire State Development Feasibility Study Grant Program for County owned
74-acre parcel in Cortlandville.
Aided in submitting applications for Central New York Community Foundation Community Grants
o Child Advocacy Center
o Cortland Regional Sports Council

Grant Applications in Progress:
•
•
•
•

•

Developing Microenterprise Assistance Program and application.
Developing application for DEC Municipal Waste Reduction and Recycling Program (MWR&R) for
equipment in coordination with DPW.
Working on CREST Funding Application with County Administrator for Assemblymember Anna Kelles’
Office for HVAC needs at the Courthouse.
Exploring funding opportunities in collaboration with various county departments.
Continuously researching and pursuing new grant opportunities to support County initiatives and priorities.

Page 38 of 191

OFFICE OF COUNTY AUDITOR
CORTLAND COUNTY
60 CENTRAL AVENUE, CORTLAND, NY 13045
607-753-5020

Stephen M. Trobert, CPA
Manager of Audit & Financial Projects

Benchmarking of Employee Health Insurance
Background
Cortland County provides medical and prescription drug benefits to active employees under the
County’s employment contracts with union employees as well as the County’s management
compensation plan. Eligible employees that wish to enroll in the County’s insurance have the
option to choose between individual or family coverage. Employees receiving health insurance
benefits participate in one of two plans, the County’s self-insured Traditional Plan or self-insured
PPO Plan. The County contracts with third parties for administration of the medical and
prescription benefits.
Each employment contract specifies eligibility criteria and the cost share of premiums between
the County and employee. The eligibility criteria and cost share are largely consistent across
employment contracts. In general, the employee share and County share of health insurance
premiums are 20% and 80%, respectively. The cost share percentages are the same for both
individual and family coverage.

Cost of Employee Medical Premiums
Presented below is the actual cost of the County’s share of medical insurance premiums for
employees for the previous three fiscal years:
2025
2024
2023

$ 5,903,366
$ 5,998,661
$ 5,089,783

NYSAC Survey
The Audit office obtained a copy of NYSAC’s 2026 Salary Survey and Benefits Report. The survey
notes the various employment contracts / plans associated with each county along with whether
health insurance is provided and the percentage of the employee’s share of contributions. Per
review of the report, it is common for counties to provide health insurance benefits to employees
under each of their employment contracts. Additionally, it was noted that Cortland County’s 20%
employee share is in line with that of other counties. Several other counties have an employee
share of premiums of 20% and the range for employee share is commonly between 10-25%.
Page 39 of 191

OFFICE OF COUNTY AUDITOR
CORTLAND COUNTY
60 CENTRAL AVENUE, CORTLAND, NY 13045
607-753-5020

Stephen M. Trobert, CPA
Manager of Audit & Financial Projects

PPO Plan
Effective January 1, 2020, the County commenced a self-insured PPO Plan for employees and
their families. The PPO Plan has been incorporated into each of the County’s employment
contracts. Per review of each employment contract / plan, employees hired on or after the
following dates that elect to receive health insurance will be enrolled in the PPO Plan.
General union contract, Corrections officers unit,
and Emergency Response and Communications

January 1, 2020

County Police association

January 1, 2022

Management comp plan and Nurses association

January 1, 2023

Comparisons to Contiguous and Peer Counties
The Audit office performed a review of the County’s health insurance benefits for active
employees to those provided by Cortland’s seven contiguous counties. Additionally, the Audit
office also included the counties of Allegany, Herkimer, and Livingston in the analysis given similar
populations and as these counties have been used in peer county comparisons in the past.
Through this review, several similarities with neighboring and peer counties were noted:
-

All counties offer health insurance benefits for employees

-

The majority of counties have self-insured plans for employee health insurance

-

Several counties provide a PPO plan in addition to other plan options

-

Cortland’s eligibility requirements and cost share percentages between employee and
County share are similar to those of other counties

-

For the plan structure that Cortland County has (Traditional and PPO Plan), the annual
premiums for individual and family coverage appear similar to other counties

While several similarities were noted, some key differences were identified as well. Through the
review of contiguous and peer counties, key findings were as follows:
Employee Deductibles and Out-of-pocket Maximums: The deductibles and out-of-pocket
maximums per both plans offered by Cortland are on the lower end in comparison to plans
provided by other counties. Some counties have plans with considerably higher deductibles and
out-of-pocket maximums compared to Cortland.
Page 40 of 191

OFFICE OF COUNTY AUDITOR
CORTLAND COUNTY
60 CENTRAL AVENUE, CORTLAND, NY 13045
607-753-5020

Stephen M. Trobert, CPA
Manager of Audit & Financial Projects

High-Deductible Plans: The Audit office noted that some of the neighboring and peer counties
reviewed have implemented high-deductible health insurance plans as optional or the sole plans
offered to employees. These plans have significantly higher deductibles and out-of-pocket
maximums compared to Cortland County’s plans. Counties with high-deductible plans will
typically provide employees with a Health Reimbursement Arrangement (HRA) or a Health
Savings Account (HSA) along with a defined level of funding for the HRA or HSA.
Stipends for Waiving Coverage: The office also noted that several of the counties reviewed offer
an annual stipend to employees who waive county health insurance coverage and provide proof
that they are enrolled in another health insurance plan. The annual stipends range from $600 to
$2,000 and can vary depending on whether individual or family coverage is being waived.
Cortland County does not offer this stipend in any of its employment contracts.
Use of Accrued Vacation to Pay Health Insurance Premiums: Cortland County’s general union
contract and management compensation plan enable employees to elect to convert up to five
vacation days annually to be applied to the employee’s health insurance premium contributions
for the following year. Approximately forty-five employees took this election for 2026. The Audit
office noted that this election is not included in the employment contracts for any of the
contiguous or peer counties reviewed.
Part-time Employees: The counties reviewed have varying eligibility requirements for part-time
employees. Cortland County’s union contracts generally require union employees to be at least
50% FTE to be eligible for health insurance. This is consistent with most contiguous and peer
counties reviewed. However, the Audit office noted a key difference with respect to Cortland’s
management compensation plan. Cortland’s management employees are not required to work
a minimum number of hours per week to be eligible for County health insurance.
Additionally, some counties reviewed have a separate rate structure for part-time employees.
Madison County, for example, contributes only 50% of the premium cost for individual medical
coverage and part-time employees are responsible for the full premium cost for dependent
medical coverage.
Cost Share for Family Coverage: Employees participating in Cortland County health insurance
plans have the same cost share for both individual and family coverage. In reviewing other
counties, it is not uncommon for counties to require a higher cost share for spousal and
dependent coverage. For example, for Madison County, the county contributes 90% of the
premium cost for individual medical coverage for full-time employees and 60% for dependent
medical coverage.
Page 41 of 191

CORTLAND COUNTY TOURISM GRANT PROGRAM
Program Guidelines - Overview
2027 Funding Cycle
Application Due Date: January 7th, 2027, at 4pm
Program Guidance Notice
This guidance is intended to provide information regarding the Cortland County Tourism Grant Program and the FY 2027
funding cycle. Cortland County reserves the right to modify, clarify, or update these guidelines, application requirements,
award limits, timelines, and program procedures as necessary.
Applicants are responsible for reviewing the most current version of the program guidance and applicable application
materials prior to submitting an application.
Current as of: October 8th, 2026

I. Program Overview
Cortland County’s Occupancy Tax Law, Local Law 11 of 2026, collects a 5% Occupancy Tax on overnight lodging
accommodations throughout the County. Revenue generated through the Occupancy Tax is reinvested to strengthen tourism,
promote Cortland County as a destination, and increase visitor spending, overnight stays, and tourism activity.
The Tourism Grant Program provides competitive funding to eligible nonprofit organizations and municipal governments for
projects that provide a clear public tourism benefit. Funding is intended to complement, rather than replace, normal
operating expenses.

II. Program Goals and Intended Outcomes
•
•
•
•
•
•

Increase visitation to Cortland County from outside the County.
Increase overnight stays, visitor spending, length of stay, repeat visitation, or other measurable tourism activity, where
applicable.
Create, improve, grow, or sustain compelling tourism experiences, events, attractions, and destination offerings.
Improve the awareness, accessibility, quality, competitiveness, character, and connectivity of Cortland County tourism
assets.
Strengthen year-round tourism.
Leverage partnerships and outside investment and support tourism projects that can continue beyond the grant period.

III. Funding Availability and Grant Period
Total program funding and category award limits will be established annually based on available Occupancy Tax revenue and
County authorization. For the 2027 funding cycle, $342,882 will be made available in grant funding. Funding is competitive;
eligibility does not guarantee an award, and the County may award less than the amount requested.
FY 2027 awards will support eligible costs incurred during the performance period of the grant. Awards will have a one-year
performance period beginning January 1, 2027, and ending December 31, 2027. Projects requiring additional time to
Cortland County Tourism Grant Program | FY 2027 Draft

Page 42 of 191

complete may be considered for an extension at the County’s discretion, subject to written approval. Expenditures incurred
outside the approved performance period are not eligible for reimbursement.

IV. Applicant Eligibility
Eligible applicants include:
• Not-for-profit organizations recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code located
within Cortland County.
• Municipal governments located within Cortland County.
The following are not eligible to apply:
• For-profit businesses and corporations are not eligible applicants. Eligible applicants may partner with businesses when
the partnership supports an eligible public tourism project, and grant funds are administered by the eligible applicant in
accordance with the grant agreement.
• Organizations that receive a direct County contract funded primarily through Occupancy Tax revenues, outside of the
Tourism Grant Program, are not eligible to apply for funding under this program.
• Special districts, including, but not limited to, fire districts and soil and water conservation districts.

V. Match Requirement
Where a category requires match, County Tourism Grant funding may not be the sole source of project support.
•
•
•

•
•
•

Cash match may include applicant funds, private contributions, sponsorships, foundation grants, and other non-County
resources.
State, federal, and other governmental grant funds may count toward match when the rules of that funding source
permit the funds to be used as match and the same project cost is not reimbursed twice.
Documented in-kind match may include volunteer labor, donated professional services, donated materials, donated use
of space/equipment, or other contributions approved by the County. In-kind values must be reasonable, verifiable,
directly related to the approved project, and supported by records acceptable to the County.
No cost, contribution, or expenditure may be counted more than once toward the required match.
County funds may not be counted as match.
The County may approve unusual funding circumstances or a match exception only in writing.

VI. Funding Categories
CATEGORY 1: DESTINATION DEVELOPMENT & COMMUNITY BEAUTIFICATION
Supports projects that make Cortland County communities more welcoming, attractive, accessible, navigable and engaging
for visitors. Projects may enhance the visitor experience even when they are not the primary reason for travel, but they must
demonstrate a meaningful tourism connection.
Eligible activities may include:
•
•
•
•
•
•

Community destination branding and visitor-focused brand development
Placemaking, gateway improvements, streetscape and small-scale beautification
Seasonal plantings, planters, murals, public art and visitor-facing visual improvements
Wayfinding, interpretive signage, walking tours, maps and visitor information resources
Downtown tourism enhancements and public spaces designed to improve the visitor experience
Enhancements to parks, public spaces, downtown areas, or other established tourism destinations
Cortland County Tourism Grant Program | FY 2027 Draft

Page 43 of 191

Award: up to $5,000
Match: No match required.

CATEGORY 2: EVENT MARKETING & DEVELOPMENT
Supports tourism-focused event creation, significant event enhancement, and targeted out-of-county event/destination
marketing that creates destination appeal and encourages visitors to travel to Cortland County. Projects should focus on
attracting visitors from outside Cortland County and generating measurable tourism activity, not merely supporting general
event operations. This category targets single or multi-day events.
Eligible activities may include:
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Development of new tourism-focused festivals, recreational, cultural, heritage, agricultural, culinary, or other visitorfocused events
Significant expansion or enhancement of an established event to attract new or expanded visitor audiences
Programming or enhancements that extend event duration, increase participation, or encourage overnight visitation
Event production support and contracted services necessary to deliver or significantly enhance an eligible tourism event
Event logistics, ticketing systems, visitor-flow improvements, and other event management enhancements that improve
the visitor experience
ADA accessibility improvements or accommodations directly related to an eligible tourism event
Safety, traffic management, parking, crowd management, or visitor-flow improvements directly related to an eligible
tourism event
Targeted digital, print, radio, television, search engine, social media, and public relations campaigns promoting an eligible
event to audiences outside Cortland County
Event marketing that actively promotes overnight visitation, lodging partnerships, Stay & Play packages, or extended
stays
Photography, video production, marketing collateral, and limited project-specific digital content directly supporting the
eligible event
Cooperative marketing initiatives with lodging providers, attractions, businesses, or other tourism partners
Group travel initiatives, shoulder-season promotion, and other strategies designed to increase visitation
Direct mail and promotional distribution campaigns targeting audiences outside Cortland County
Third-party marketing, advertising, media production, graphic design, public relations, or other professional services
directly related to the eligible event

Award: Up to $8,000
Match: No match required

CATEGORY 3: ARTS, CULTURE & HISTORICAL TOURISM DEVELOPMENT
Supports visitor-facing arts, cultural, heritage, and historical projects that strengthen Cortland County’s identity as a tourism
destination. The project must attract visitors or materially enhance the experience of visitors already in the County.
Eligible activities may include:
•
•
•
•
•

Cultural and arts programming, exhibitions and artist residencies
Historical interpretation, museums, heritage experiences and historic tourism initiatives
Public art and cultural installations with a demonstrated visitor-facing purpose
Cultural trails, storytelling, interpretive projects and visitor-focused educational programming
Festivals or programs that showcase Cortland County’s distinctive arts, culture or history

Award: Up to $10,000
Cortland County Tourism Grant Program | FY 2027 Draft

Page 44 of 191

Match: No match required.

CATEGORY 4: OUT-OF-COUNTY VISITOR MARKET DEVELOPMENT & GROWTH
Supports organizations that are actively building, expanding, or sustaining a measurable base of visitors from outside
Cortland County. This category is intended for projects that strengthen the organization’s ability to reach new visitor markets,
increase visitation, retain existing visitor audiences. Proposals should demonstrate a clear strategy for attracting visitors from
outside Cortland County and provide measurable methods for tracking visitor growth, engagement, or continued tourism
activity.
Eligible activities may include:
• Targeted marketing and promotional campaigns designed to reach audiences outside Cortland County
• Market expansion efforts targeting new geographic areas, visitor demographics, or travel markets
• Audience development strategies designed to increase out-of-County visitation or repeat visitation
• Digital marketing, search, social media, public relations, email marketing, or other promotional activities tied to measurable
visitor growth
• Market research, visitor surveys, data collection, and other efforts to better understand and expand out-of-County visitor
markets
• Strategies to increase visitation during shoulder seasons or other periods of lower tourism activity
• Visitor retention and engagement efforts designed to encourage repeat visitation
• Partnerships, cooperative marketing, or other initiatives that expand an organization’s ability to reach out-of-County
visitors
• Strategic investments that sustain an established tourism audience or visitor-generating program when there is
demonstrated continued tourism value
Award: up to $35,000
Match: 50% of total grant award.
BONUS: OUT-OF-COUNTY VISITOR OVERNIGHTS
Applicants may request an additional one-time award of up to $5,000 for a proposed project that demonstrates a
significant potential to generate overnight visitation to Cortland County.
To be considered for the bonus, the applicant must identify the bonus request as part of the grant application and
explain how the proposed project is expected to meet at least two of the following three primary metrics during the
grant period:
To qualify, an applicant must demonstrate measurable overnight visitation or other substantial evidence that the
proposed project will generate overnight stays in Cortland County. Applicants must fulfill at least two of the
following primary metrics:
• Primary Metric 1: Direct Room Nights. The organization can document a specific block of hotel rooms booked
directly through the event or venue on a periodic basis throughout the grant period, including documented Stay &
Play packages.
• Primary Metric 2: Multiday Attendance. The event or programming spans multiple consecutive days, naturally
requiring or strongly encouraging out-of-county visitors to seek overnight accommodations.
• Primary Metric 3: Geographic Distance. A significant percentage of documented out-of-county visitors travel from
a distance that makes a same-day return trip highly impractical, such as visitors traveling from 90 miles or more
away.
Applicants requesting the bonus must identify the bonus in the application and provide available information
supporting the expected overnight visitation. The applicant must identify which two or more metrics the proposed
project is expected to meet and describe how those metrics will be achieved.
Cortland County Tourism Grant Program | FY 2027 Draft

Page 45 of 191

Documentation that is not available at the time of application may be established and collected during the grant
period. Recipients receiving the bonus will be required to provide documentation and report results related to the
identified metrics through the grant's regular reporting and closeout requirements.
The bonus must be used for eligible expenses directly related to the approved project described in the application.
Bonus funds may not be used for unrelated activities or general operating expenses.
The County will determine eligibility for the bonus based on the information provided in the application and may
require additional documentation during the grant period to verify the proposed overnight visitation activities and
results.

CATEGORY 5: NEW TOURISM PRODUCT DEVELOPMENT & TOURISM CAPITAL
Supports projects that either introduce a distinct new tourism offering to Cortland County or make a significant capital
investment in an existing tourism attraction, experience, or program.
New Tourism Product Development
Supports the development of new or significantly enhanced tourism products, experiences, or programs that introduce a
distinct offering not currently available in Cortland County and attract a new or expanded visitor audience. Projects must
demonstrate a substantial increase in scale, scope, quality, or visitor appeal beyond the applicant’s existing activities. Routine
programming changes, minor enhancements, or variations of existing offerings are not eligible.
Eligible activities may include:
•
•
•
•
•
•
•
•

Development of a new tourism attraction, experience, tour, program, or visitor offering not currently available in
Cortland County
Significant expansion or enhancement of an existing offering that creates a substantially different or improved visitor
experience
Development of new recreational, cultural, historical, heritage, educational, agricultural, or interactive tourism
experiences
Creation of new programming that substantially expands an organization’s tourism offering in scale, scope, quality, or
visitor appeal
Development of new experiences designed to attract a new visitor audience, geographic market, or visitor segment
Development of new tourism products that extend the visitor season, increase participation, or encourage longer stays
Collaborative development of a new tourism experience involving multiple organizations, attractions, municipalities, or
destinations
Development of supporting visitor experiences or amenities when they are an integral part of a new tourism product

Tourism Capital Program
Supports capital investments that directly enhance a tourism attraction, experience, or program and increase visitor
attendance, participation, or length of stay. Projects must have a clear and demonstrable tourism purpose and be directly
connected to a specific tourism offering. General infrastructure, routine maintenance, ordinary repairs, or improvements that
do not directly support tourism activity are not eligible.
Eligible activities may include:
•
•

Construction, renovation, or significant improvement of facilities directly supporting a tourism attraction, experience, or
program
Permanent improvements that increase visitor capacity, participation, accessibility, safety, or quality
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•
•
•
•
•
•
•

Capital improvements to visitor-serving facilities directly connected to a specific tourism offering
Permanent visitor amenities that enhance the tourism experience or encourage longer stays
Improvements to attractions, recreational facilities, cultural facilities, historic sites, or other visitor destinations that
directly support tourism activity
Capital improvements that expand the capacity or scope of an established tourism attraction or experience
Improvements that enhance the functionality, accessibility, or visitor experience of an existing tourism offering
Permanent infrastructure or installations that are integral to a specific tourism attraction, experience, or program
Capital improvements that support the development or significant enhancement of a tourism product

Award: Up to $50,000 per project
Match: 100% of grant award; at least 20% of the required match must be provided in cash.
Example: $100,000 total project cost, $50,000 grant award, $50,000 match of which $10,000 is cash.
Funding Structure: New Product Development & Capital awards are one-time awards. A multi-year agreement may be
considered when necessary to allow sufficient time for project implementation, construction, or completion.

VII. Ineligible Expenses and Activities
The following is a list of expenses that are ineligible for funding under the Tourism Grant Program. This list is not
intended to be exhaustive, and the County may determine that other expenses are ineligible if they do not directly
support the purposes and requirements of the applicable grant category.
•
•
•
•
•
•
•
•
•
•
•

General operating expenses or ongoing organizational costs unless expressly authorized in the applicable category.
Administrative or staff salaries, wages, or stipends
Routine maintenance, ordinary repairs, replacement of existing assets without a significant tourism benefit, or deferred
maintenance.
General startup costs or activities primarily serving day-to-day organizational operations.
Projects that primarily serve local residents without a meaningful tourism benefit.
Projects without a clear tourism purpose or measurable/reasonable tourism impact.
Marketing campaigns unrelated to an eligible tourism project or that simply replace an applicant’s existing marketing
budget.
Alcohol or other recreational drug purchases.
Gift cards or items for resale
Costs incurred outside the performance period of the grant.
Any expense determined by Cortland County to be inconsistent with the program.

VIII. Application Limits
An eligible applicant may apply for funding under one grant category per funding cycle.
An exception is available for applicants applying under Category 5: New Tourism Product Development & Tourism Capital. An
applicant submitting a Category 5 application may also submit one additional application under Category 1, 2, 3, or 4.
Each application must represent a distinct project and demonstrate eligibility under the applicable grant category. Applicants
may not divide a single project into multiple applications for the purpose of exceeding the application limit.
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IX. Application Review and Data Requirements
Applicants must use the application assigned to the selected funding category. Applications will be reviewed for eligibility,
completeness, project quality, tourism impact, and consistency with the requirements of the applicable grant category.
The County intends to use a tiered application process. All applicants will provide basic organizational, project, budget, and
tourism information. Additional data, documentation, and analysis will be required based on the size, scope, and nature of
the proposed project. Higher-value and more complex projects will generally require more detailed information
demonstrating market demand, existing tourism activity, financial feasibility, project readiness, and measurable outcomes.
Applicants should provide the most recent and reliable information reasonably available. Applicants are not expected to
provide data that is not applicable to the proposed project or that cannot reasonably be obtained. Where historical data is
unavailable, applicants may provide reasonable estimates, projections, or other information supporting the anticipated
tourism impact.

A. Applicant and Organizational Information
All applicants will be required to provide basic information about the applicant organization, including:
• Legal organization name and mailing address
• Primary contact information
• Federal Employer Identification Number (EIN)
• Applicant organization website and social media links, including Facebook, Instagram, TikTok, and other applicable
platforms
• Organization mission and a brief description of the organization, its activities, and its role in tourism or the community
• Year the organization was established
• Confirmation that the applicant is an eligible nonprofit organization or municipal government in Cortland County
• Annual organizational operating budget
• Board members names and organizational affiliations
•Past grant awards, including award amount, attendance reports, and successful marketing efforts

B. Project Partners
Eligible nonprofit organizations and municipal governments may partner with businesses, lodging providers, or other entities
when the partnership supports an eligible tourism project.
For-profit businesses may not apply directly for Tourism Grant funding. However, an eligible applicant may identify a forprofit business or other entity as a project partner when the entity is participating in or supporting an eligible project.
Applicants will be required to identify any project partners and describe each partner's role in the proposed project. The
County may request additional information or documentation regarding a project partner when necessary to evaluate the
proposed partnership, project scope, or use of grant funds.

C. Common Project Information
All applicants will be required to provide information regarding the proposed project, including:
• Project name or title
• Project location
• Description of the proposed project
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• Project purpose and goals
• Proposed activities and timeline
• Target visitor audience
• Geographic markets or visitor audiences the project is intended to reach
• How the project will attract or serve visitors from outside Cortland County
• Expected tourism outcomes
• Project budget and requested grant amount
• Match, when required
Applicants will be required to provide a budget narrative explaining project expenses, sources of revenue, match, and other
project funding.

D. Data and Performance Requirements
The County recognizes that the appropriate level of data varies based on the size and type of project. Applicants receiving
smaller awards generally will not be expected to provide the same level of market analysis or performance data as applicants
requesting larger or more complex awards.
Data requirements will generally increase based on the requested award amount, project complexity, and potential tourism
impact.

Category 1: Destination Development & Community Beautification
Category 1 applicants will be required to provide information demonstrating how the project will improve the visitor
experience or strengthen a destination, including, as applicable:
• Description of the existing visitor experience, condition, or destination need the project will address
• Description of how the project will improve visitor awareness, accessibility, navigation, engagement, or connections to
tourism assets
• Identification of nearby attractions, businesses, public spaces, events, or other tourism resources that may benefit from the
project
• Description of how the project will complement or enhance existing tourism assets or visitor experiences
• Performance measures that will be used to evaluate the project's results

Category 2: Event Marketing & Development
Category 2 applicants will be required to provide event-specific and marketing information, including:
• Event name, location, date, description, historical attendance, and projected attendance
• Historical visitor origin information, when available
• Description of the proposed marketing methods and how the proposed marketing will reach the identified target markets
• Proposed marketing enhancements or new marketing activities that will be supported by grant funds
• Historical marketing efforts and results, when available
• Expected change in event attendance, visitor engagement, or other measurable event-related results
• Performance measures that will be used to evaluate the effectiveness of the proposed marketing or event enhancement
• Marketing materials, attendance data, visitor origin data, or other supporting documentation, when applicable
• Proof of insurance for the event or agency, as required

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Category 3: Arts, Culture & Historical Tourism Development
Category 3 applicants will be required to provide information demonstrating the project's arts, cultural, or historical tourism
value, including, as applicable:
• Description of the arts, cultural, or historical resource, activity, or experience supported by the project
• Description of the project's significance to Cortland County's cultural, historical, or arts tourism offerings
• Description of how the project will enhance the visitor experience or provide opportunities for visitors to engage with local
arts, culture, or history
• Identification of artists, cultural organizations, historic resources, museums, venues, or other partners involved in the
project, when applicable
• Description of how the project will preserve, interpret, showcase, or enhance a cultural, artistic, or historical asset
• Performance measures that will be used to evaluate the project's cultural and tourism outcomes

Category 4: Out-of-County Visitor Market Development & Growth
Because Category 4 awards are intended to support larger-scale efforts to develop, expand, or sustain an organization's outof-County visitor market, applicants will be expected to provide more substantial baseline and market information.
Applicants will provide the following information, as applicable:
• Current annual visitation, attendance, participation, or audience size
• Current percentage or estimated number of visitors from outside Cortland County
• Available information regarding visitor geographic origin
• Geographic markets currently generating visitors
• Historical trends in visitation, attendance, audience growth, or other relevant tourism activity
• Baseline information against which future growth or retention can be measured
• Available information regarding overnight visitation and visitor spending
• Description of the organization's current marketing activities and marketing channels
• Proposed marketing strategy, including target audiences, geographic markets, marketing vehicles, timing, and anticipated
reach
• Market research, visitor surveys, website analytics, ticketing or registration information, lodging information, or other
available data supporting the proposed strategy
• Specific measurable goals for increasing or sustaining out-of-County visitation, repeat visitation, overnight stays, visitor
spending, or other tourism activity
• Description of the applicant's proposed methods for collecting and evaluating results
Category 4 applicants may also be required to describe how attendance and visitor-origin data are currently collected and
how the organization intends to improve or maintain data collection during the grant period.

Category 5: New Tourism Product Development & Tourism Capital
Category 5 applicants will be subject to the most detailed data and documentation requirements because of the higher
potential award amounts and the significant investment associated with new tourism products and capital projects.
Applicants will provide the following information, as applicable:
• Description of the existing tourism product, attraction, experience, or facility, when applicable, and how the proposed
project will create a new or significantly enhanced visitor experience
• Explanation of what is new, substantially enhanced, or different about the proposed tourism product or capital investment
• Market demand supporting the proposed new tourism product or capital investment
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• Current attendance, visitation, participation, or audience information for an existing attraction, program, or tourism
offering, when applicable
• Historical attendance or visitation trends, when available
• Current capacity and anticipated increase in capacity resulting from the project, when applicable
• Market analysis, when applicable, including visitor demographics, competitive or comparable offerings, marketing channels,
and anticipated demand
• Expected changes in visitation, participation, capacity, accessibility, quality, length of stay, overnight visitation, or visitor
spending
• Project readiness, including required permits, approvals, site control, design or engineering information, construction
schedule, and other applicable documentation
• Match commitments and other committed or anticipated project funding
• Specific performance measures that will be used to evaluate the tourism impact of the completed project
Category 5 applicants may be required to provide additional documentation, such as preliminary plans, cost estimates,
quotes, permits, approvals, site information, funding commitments, or other documentation necessary to demonstrate
project readiness and financial feasibility.

E. Data Collection and Use
For projects where attendance, visitor origin, participation, overnight visitation, or other tourism data are relevant to the
proposed outcomes, applicants may be asked to describe their data collection methods.
Applicants may be asked to explain how participant or visitor residency will be established, including how the organization
will distinguish between:
• Cortland County residents
• Visitors from outside Cortland County
• Visitors traveling from greater distances, including 90 miles or more when applicable to the project or overnight visitation
bonus
Applicants may also be asked to describe how attendance and other tourism data are or will be used to inform program
development, marketing, visitor outreach, strategic planning, and future investment decisions.
Where applicable, applicants should identify how the project is expected to affect:
• Total attendance or visitation
• Out-of-County attendance or visitation
• Overnight visitation
• Visitor spending or sales
• Employment
• Length of stay
• Repeat visitation
• Other measurable tourism or economic benefits

F. Reporting and Verification
Applicants should understand that information provided in the application may establish the baseline against which project
performance is evaluated.

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Award recipients will be required to report results related to the approved project and performance measures identified in
the grant agreement. Depending on the category and project, final reporting may include visitor and participant counts,
visitor origin, overnight visitation, marketing analytics, surveys, partnerships, project deliverables, and other measures
identified in the grant agreement.
The County may request additional information when necessary to verify reported results, establish project performance, or
confirm compliance with the grant agreement.
The County does not expect every project to collect every type of data identified in this section. Required performance
measures will be established based on the approved project, applicable grant category, award amount, and information
identified in the application.

G. Application Completeness
Applicants are responsible for submitting complete applications and all required supporting documentation by the
application deadline. The County may request clarification or additional information when necessary to determine eligibility,
evaluate the proposal, or verify information provided in the application.
Submission of an application does not guarantee funding. Applications will be reviewed for eligibility and completeness and
then evaluated using the applicable scoring criteria.

X. Scoring
Applications will be reviewed for eligibility and completeness and scored by the Review Committee after the application
period has closed. Applications will be evaluated using a weighted Likert Scale ranging from 1 to 5, with 1 representing the
lowest score and 5 representing the highest score.
All applications will be evaluated using four common criteria, followed by two category-specific criteria designed to reflect
the purpose and requirements of the applicable grant category.
The four common criteria are worth up to 20 points. The two category-specific criteria are worth up to 10 additional points,
for a maximum base score of 30 points.
The scoring criteria will be strongly considered by the Review Committee. The Cortland County Legislature reserves the right
to make final determinations regarding project awards.
All applications:
1.

Tourism Impact & Visitor Attraction
To what extent will the project attract visitors from outside Cortland County and increase tourism activity?
1.
2.
3.
4.
5.

2.

Primarily serves local residents with little tourism impact.
Limited evidence of attracting visitors.
Demonstrates moderate potential to attract visitors and increase awareness.
Strong potential to attract visitors, including overnight guests.
Exceptional potential to generate significant visitation, overnight stays, and economic impact.

Community & Regional Benefit
To what extent does the project create benefits that extend beyond the applicant organization and
contribute to the broader community or regional tourism economy?
1.

No clear community or regional benefit.
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3.

2. Limited community or regional benefit; connection is weak or poorly documented.
3. Moderate community or regional benefit.
4. Strong community or regional benefit.
5. Exceptional community or regional benefit.
Partnerships & Leveraging Resources
To what extent does the project demonstrate collaboration, community support, and leveraged investment?
1.
2.
3.
4.
5.

4.

No partnerships or leveraged resources.
Limited partnerships or support.
Some collaboration and additional investment.
Strong partnerships and meaningful leveraged resources.
Extensive collaboration with significant public/private investment and demonstrated community
support.
Project Feasibility & Long-Term Benefit
To what extent is the project clearly defined, realistic, and capable of being successfully implemented while
providing meaningful tourism benefits?
1.
2.
3.
4.
5.

Project is poorly defined, has significant feasibility concerns, or provides little indication of how
benefits will be sustained.
Project has some planning in place, but significant questions remain regarding implementation,
resources, or continued benefit ability.
Project is reasonably defined and appears feasible, with a reasonable approach to implementation
and continued benefit.
Project is well planned, demonstrates strong readiness and capacity for implementation, and is
likely to produce continued tourism benefits.
Project is highly developed and ready for implementation, demonstrates strong organizational and
financial capacity, and is expected to produce significant and lasting tourism benefits.

Category 1: Destination Development & Community Beautification
1.

Destination Identity & Visitor Experience
To what extent does the project strengthen the unique identity, character, attractiveness, or overall visitor
experience of a Cortland County destination or community?
1.
2.
3.
4.
5.

2.

Provides little or no meaningful enhancement to the destination or visitor experience.
Provides a limited improvement to the appearance, character, or visitor experience with minimal
tourism benefit.
Provides a clear improvement to the destination or visitor experience and demonstrates a
reasonable tourism benefit.
Clearly enhances the character, attractiveness, accessibility, or visitor experience of the destination
and provides a meaningful tourism benefit.
Significantly enhances the destination, creates a memorable and welcoming visitor environment,
and strengthens the destination's appeal to visitors from outside Cortland County.

Tourism Connectivity & Community Benefit
To what extent does the project connect visitors to tourism assets, attractions, businesses, public spaces, or
other experiences and contribute to the broader visitor environment?
1.
2.

Provides little or no connection to other tourism assets or meaningful benefit to visitors.
Provides a limited connection to tourism assets or visitor activity and primarily benefits a localized
area.
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3.
4.
5.

Demonstrates a reasonable connection to tourism assets, visitor activity, or the broader
community and provides a measurable visitor benefit.
Clearly connects visitors to multiple tourism assets, attractions, businesses, or experiences and
provides meaningful benefits to the broader visitor environment.
Creates strong connections among multiple tourism assets or destinations, significantly enhances
visitor movement and engagement, and provides broad and lasting tourism benefits to the
community.

Category 2: Marketing & Event Development:
1.

Target Audience Reach and Marketing Effectiveness
To what extent does the project identify, target, and effectively reach visitor markets that are likely to
generate tourism activity in Cortland County?
1.
2.
3.
4.
5.

2.

No clearly identified target audience or marketing strategy.
Target audience is broadly defined with limited evidence of outreach methods.
Identifies target visitor markets and provides a reasonable marketing approach.
Clearly identifies priority visitor markets and presents a strong strategy to reach them.
Demonstrates a comprehensive, data-driven marketing strategy with strong potential to attract
visitors and generate measurable tourism impact.

Event Development and Tourism Impact
To what extent will the project strengthen the event and increase its ability to attract visitors and generate
tourism activity?
1.
2.
3.
4.
5.

Little or no demonstrated tourism benefit or opportunity for event growth.
Limited potential to strengthen the event or attract additional visitors.
Demonstrates reasonable potential to improve the event, increase attendance, or attract
additional visitors.
Strong potential to strengthen the event and increase attendance, out-of-County visitation,
overnight stays, spending, or other tourism activity.
Significant potential to strengthen or expand the event, attract new or returning visitors, and
generate measurable tourism benefits, including potential to extend visitation or encourage
overnight stays when applicable.

Category 3: Arts, Culture, and Historical Tourism Development
1.

Arts, Culture, & Historic Tourism Significance
To what extent does the project celebrate, preserve, interpret, or showcase Cortland County's arts, cultural,
historic, or heritage resources in a way that strengthens the County's identity and creates a meaningful
visitor experience?
1.
2.
3.
4.

Little or no connection to arts, culture, history, heritage, or local identity.
Provides a limited connection to local arts, culture, history, or heritage with minimal visitor benefit.
Demonstrates a clear connection to local arts, culture, history, or heritage and provides some benefit
to visitors.
Clearly highlights significant or authentic arts, cultural, historic, or heritage resources and creates a
meaningful visitor experience.
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5.

2.

Creates a distinctive and compelling arts, cultural, historic, or heritage experience that significantly
strengthens Cortland County's identity and tourism appeal.

Audience Engagement & Cultural Tourism Potential
To what extent does the project create compelling arts, cultural, historic, or heritage experiences that
attract visitors, engage audiences, and contribute to tourism activity?
1.
2.
3.
4.
5.

Primarily serves a local audience with little potential to attract visitors or generate tourism activity.
Demonstrates limited audience engagement and minimal potential to increase visitation or tourism
activity.
Demonstrates reasonable potential to engage visitors, increase participation, and contribute to tourism
activity.
Demonstrates strong potential to attract visitors, expand audience participation, encourage repeat
visitation, or increase visitor spending and length of stay.
Demonstrates significant potential to attract new and returning visitors, expand cultural tourism
opportunities, generate overnight visitation or visitor spending, and create measurable tourism impact.

Category 4: Out-of-County Visitor Growth & Retention
1.

Out-of-County Visitor Market Strategy & Reach
To what extent does the project identify specific out-of-County visitor markets or audiences and present an
effective strategy for reaching and engaging those audiences?
1.
2.
3.
4.
5.

6.
2.

Little evidence of a defined out-of-County visitor market or strategy for reaching visitors outside
Cortland County.
Identifies some potential out-of-County audiences, but target markets, outreach methods, or the
overall strategy are limited or not clearly developed.
Identifies appropriate out-of-County target markets and provides a reasonable strategy for reaching
and engaging those audiences.
Presents a well-developed strategy targeting specific geographic markets, visitor segments, or
audiences, with effective methods for expanding out-of-County reach and visitation.
Presents a comprehensive and well-supported visitor market strategy that clearly targets specific outof-County audiences and demonstrates significant potential to expand visitation, reach new markets,
or strengthen Cortland County's tourism audience.
Visitor Growth, Retention & Measurable Tourism Impact

Visitor Data and Market Opportunity
To what extent does the applicant demonstrate a clear understanding of its current visitor base, target
markets, and opportunities for future out-of-county visitation?
1.
2.
3.
4.

Provides little or no information about current visitors, visitor origin, target markets, or opportunities
for growth.
Provides limited visitor or market information with little evidence supporting the identified
opportunity.
Provides reasonable information about current visitor activity, visitor origin, target markets, and
opportunities for growth.
Provides detailed and relevant visitor and market information, supported by data, trends, research,
surveys, analytics, or other evidence of market opportunity.

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5.

Provides comprehensive and well-supported information about current visitor activity, visitor origin,
target markets, trends, and market opportunities, demonstrating a strong understanding of where and
how future out-of-County growth can occur.

Category 5: New Tourism Product Development & Tourism Capital
1.

Innovation & Enhancement of Visitor Experience
To what extent does the project introduce a new tourism offering or significantly enhance an existing
attraction, event, experience, or destination?
1.
2.
3.
4.
5.

2.

Highly duplicative with little added value.
Minor improvements to an existing offering.
Moderate enhancement or unique features.
Significant enhancement or clearly differentiated experience.
Transformational project that fills a market gap or creates a unique visitor experience.

Market Demand & Project Readiness
To what extent does the applicant demonstrate both demand for the proposed project and the readiness
and capacity to successfully implement it?
1.
2.
3.
4.

5.

Project is in an early or undefined stage and provides little evidence of market demand, feasibility,
or implementation readiness.
Project demonstrates some planning or market potential, but significant questions remain
regarding demand, funding, approvals, design, implementation, or feasibility.
Project has a defined scope, reasonable evidence of demand, identifiable funding, and a realistic
implementation schedule.
Project is well developed, supported by relevant market or visitor information, reliable cost
estimates, identified funding, required approvals or a clear path to approval, and a realistic
implementation schedule.
Project is highly ready for implementation, demonstrates strong market demand and financial
feasibility, has substantial funding or commitments in place, and presents a clear and wellsupported implementation plan.

Maximum Score: 30 Points





26-30: Highly competitive
21-25: Moderately competitive
16-20: Limited competitive merit
15 or below: Not recommended for funding

Applications will be evaluated and ranked by the Review Committee using the established scoring criteria. While
the Review Committee's recommendations will be strongly considered, the Cortland County Legislature reserves
the right to approve, modify, or reject funding recommendations and make final award decisions.

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XI. Grant Administration, Payment, and Closeout
Electronic Submission
All applications, reimbursement requests, reports, closeout materials, and other required grant documentation must be
submitted electronically through the County's designated grant portal. Applicants and grantees are responsible for ensuring
that all required information and supporting documentation is submitted through the grant portal by the applicable
deadlines.
Grant Period and Contract Structure
Grant awards will be formalized through a written grant agreement between the County and the successful applicant.
The grant agreement will establish the approved project, eligible activities and expenses, award amount, grant period,
reporting requirements, payment terms, and other applicable conditions.
Grant award agreements will generally be for a one-year period, beginning January 1 and ending December 31. Multiyear agreements may be considered when appropriate for new product development and capital projects under
Category 5.
All awards and grant agreements are subject to final approval by the County and availability and appropriation of funds.
Payment and Reimbursement
No payment will be made until the grant agreement is fully executed. Grant funds are provided on a reimbursement basis.
The County and grantee will establish the reimbursement schedule in the grant agreement. Depending on the nature and
duration of the approved project, the reimbursement schedule may be established on a monthly or quarterly basis.
Reimbursement requests must be submitted in accordance with the schedule established in the grant agreement and must
include the required supporting documentation. Reimbursement requests must include an approved payment request,
supporting invoices, contracts, receipts, or equivalent documentation, proof of payment when applicable, and any
documentation needed to verify eligible expenses and required match.
Grantees are not required to submit a reimbursement request during a period in which no eligible expenses have been
incurred. However, a quarterly progress report is required even when no eligible expenses have been incurred and no
reimbursement request is submitted during the quarter.
Eligible expenses must be incurred during the approved grant period and in accordance with the fully executed grant
agreement. Costs incurred prior to or after the execution of the grant agreement are not eligible for reimbursement.
Expenses incurred after the end of the approved grant period are also not eligible for reimbursement.
Quarterly Progress Reports
All grantees are required to submit a brief progress report 30 days following the end of each quarter throughout the
approved grant period, or until grant closeout, regardless of whether a reimbursement request is submitted during that
quarter.
Quarterly reports will be due by the following dates:
• April 30th
• July 31st
• October 31st
• January 31st
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The quarterly progress report is intended to provide a brief update on project progress and should generally consist of a few
sentences describing the activities that have taken place during the reporting period, progress toward the approved scope of
work, and any significant updates, challenges, or changes.
The County may request additional information when necessary to monitor the project or confirm compliance with the grant
agreement.
Budget and Scope Modifications
Grant funds must be used in accordance with the approved budget and scope of work contained in the grant agreement.
A grantee may request a modification to the approved budget when circumstances arise that require a change in the
allocation of approved grant funds. Budget modifications must be reviewed and approved by the County in writing before the
modified funds are expended.
Budget modifications may not be used to materially change the approved purpose, scope, or intended tourism outcomes of
the project. Any proposed change to the project scope must be submitted to the County for review and must receive written
approval before implementation.
The County may require an amended grant agreement when a proposed modification materially affects the approved budget,
scope of work, performance period, or funding structure.
Costs incurred in connection with an unapproved budget or scope modification are not eligible for reimbursement.
Grant Closeout and Final Payment
All required grant closeout documentation must be submitted electronically through the County's designated grant portal.
All grantees must submit a final report demonstrating completion of the approved scope of work and quantifiable results
related to the application and scoring criteria. Reporting may include visitor and participant counts, visitor origin, overnight
visitation, marketing analytics, surveys, partnerships, project deliverables, and other measures identified in the grant
agreement.
The final reimbursement payment will not be released until all required grant closeout documentation has been submitted
and determined by the County to be complete and satisfactory.

XII. Application Deadline
Applications must be submitted through the designated grant portal no later than January 7th, 2027, at 4:00 p.m.
Applications received after the deadline will not be considered.

XII. Contact
Morgan Spaulding
Grant Administration, Cortland County
[email protected] | (607) 756-3484

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Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A10105

COUNTY LEGISLATURE

1010

BOARD OF LEGISLATORS

A10105 51010 PT PAY
A10105 51072 MILEAGE
A10105 52060 Comp Equip
A10105 54000 TELEPHONE
A10105 54005 Off Supp
A10105 54035 ED & TRAIN
A10105 54045 Travel
A10105 54055 PROFESS
A10105 54060 LEGAL ADV
A10105 54070 INSURANCE
A10105 54400 Food Supp
A10105 58020 RETIREMENT
A10105 58030 FICA
A10105 58040 WRKS COMP
A10105 58062 DENTAL INS
A10105 58065 VISION INS
TOTAL BOARD OF LEGISLATORS
TOTAL COUNTY LEGISLATURE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

214,000.00
2,000.00
2,300.00
264.00
2,108.46
12,464.05
35.95
6,265.00
2,435.00
7,163.02
1,134.24
8,139.53
16,371.00
13,011.57
90.24
19.60

214,000.00
2,000.00
.00
264.00
2,090.36
13,000.00
2,500.00
7,000.00
4,000.00
6,301.06
925.00
12,225.00
16,371.00
8,500.00
90.24
19.60

214,000.00
950.00
.00
528.00
2,000.00
19,650.00
200.00
6,150.00
3,000.00
11,916.94
900.00
13,770.00
16,371.00
8,755.00
95.64
19.56

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

287,801.66
287,801.66

289,286.26
289,286.26

298,306.14
298,306.14

.00
.00

.00
.00

.00
.00

Page

1

Page 59 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

136,526.02
4,387.50
528.00
250.00
1,700.00
48,065.63
500.00
2,500.00
300.00
650.00
1,000.00
15,956.00
560.50
1,613.16
18,367.89
10,779.88
3,061.55
21,717.30
180.48
19.60

147,704.19
4,387.50
799.20
50.00
2,100.00
24,817.84
500.00
4,500.00
600.00
450.00
.00
17,500.00
493.05
1,613.16
22,155.63
11,299.37
2,800.00
23,020.34
90.24
19.60

208,119.97
4,383.45
1,056.00
50.00
2,000.00
13,500.00
500.00
8,000.00
300.00
400.00
100.00
2,500.00
3,516.19
1,693.82
36,125.58
16,256.51
4,260.00
48,112.44
191.28
39.12

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

268,663.51
268,663.51

264,900.12
264,900.12

351,104.36
351,104.36

.00
.00

.00
.00

.00
.00

A10405

CLERK OF THE LEGISLATIVE BOARD

1040

CLERK OF THE LEGISLATIVE BOARD

A10405 51005 PERS SERV
A10405 51035 OTHER COMP
A10405 54000 TELEPHONE
A10405 54001 COPY/PRINT
A10405 54005 Off Supp
A10405 54015 Maint Agmt
A10405 54020 POSTAGE
A10405 54035 ED & TRAIN
A10405 54040 DUES/MEMBE
A10405 54041 PUBLICATIO
A10405 54045 Travel
A10405 54055 PROF SERV
A10405 54070 LIAB INS
A10405 54213 I/D COPIER
A10405 58020 RETIREMENT
A10405 58030 FICA
A10405 58040 WRKS COMP
A10405 58060 HEALTH INS
A10405 58062 DENTAL INS
A10405 58065 VISION INS
TOTAL CLERK OF THE LEGISLATI
TOTAL CLERK OF THE LEGISLATI

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

2

Page 60 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A116543

DISTRICT ATTORNEY

1165

DISTRICT ATTORNEY

A116543 43030 DA SALARY
A116543 43089 AID PRSCTN
A116543 43389 OTHER PUBL
TOTAL DISTRICT ATTORNEY
TOTAL DISTRICT ATTORNEY
A11655

DISTRICT ATTORNEY

1165

DISTRICT ATTORNEY

A11655 42401 INT & EARN
A11655 51005 PERS SERV
A11655 51010 PT PAY
A11655 51020 OVERTIME
A11655 52005 Off Equip
A11655 52060 Comp Equip
A11655 54000 TELEPHONE
A11655 54001 COPY SERV
A11655 54004 SOFTWARE
A11655 54005 Off Supp
A11655 54020 POSTAGE
A11655 54035 ED & TRAIN
A11655 54040 DUES/SUB
A11655 54041 PUBLICATIO
A11655 54045 Travel
A11655 54055 PROF SERV
A11655 54060 LEGAL ADV
A11655 54070 INSURANCE
A11655 54071 MALP INS
A11655 54072 INS LAW EN
A11655 54165 DA FORF EX
A11655 54213 I/D COPIER
A11655 54215 I/D LX NX
A11655 54615 CNTR MEDCL

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-72,189.00
-175,615.00
.00

-72,189.00
-197,057.00
-165,000.00

-72,189.00
-197,057.00
-165,000.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-247,804.00
-247,804.00

-434,246.00
-434,246.00

-434,246.00
-434,246.00

.00
.00

.00
.00

.00
.00

.00
1,007,044.94
18,312.33
3,000.00
3,100.00
10,000.00
5,000.00
1,000.00
1,920.00
8,000.00
2,000.00
1,500.00
3,000.00
2,000.00
5,000.00
70,000.00
200.00
12,131.77
25,000.00
11,837.32
.00
4,500.00
7,056.00
150,000.00

.00
1,071,604.08
43,720.01
3,000.00
.00
.00
4,723.20
1,000.00
29,296.88
10,585.40
3,000.00
2,000.00
3,000.00
2,000.00
7,400.00
62,000.00
200.00
11,170.62
.00
.00
1,500.00
4,437.96
4,000.00
.00

-6.04
1,082,842.12
44,123.73
3,000.00
.00
.00
10,000.00
1,000.00
46,382.79
10,585.40
2,500.00
2,000.00
3,000.00
2,000.00
7,400.00
62,000.00
200.00
6,730.51
.00
.00
1,500.00
4,660.00
2,435.28
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

3

Page 61 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A11655 54767 EXTRADITN
A11655 58020 RETIREMENT
A11655 58030 FICA
A11655 58040 WRKS COMP
A11655 58060 HEALTH INS
A11655 58062 DENTAL INS
A11655 58065 VISION INS
TOTAL DISTRICT ATTORNEY
TOTAL DISTRICT ATTORNEY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
1,000.00
141,043.55
80,199.33
17,603.89
93,434.04
721.92
156.80

2026
REVISED BUD
1,000.00
167,748.62
85,551.79
16,400.00
122,494.77
631.68
137.20

2027
Dept Reqst
1,000.00
191,584.20
86,212.89
16,650.00
216,534.60
1,052.04
215.16

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00

1,685,761.89
1,685,761.89

1,658,602.21
1,658,602.21

1,805,602.68
1,805,602.68

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

4

Page 62 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A117043 43025 SA INDLEGL
A117043 43025 UFD SA-ILS

-419,977.19
-613,347.15

.00
-670,344.21

.00
-219,393.88

.00
.00

.00
.00

.00
.00

TOTAL PUBLIC DEFENDER
TOTAL PUBLIC DEFENDER

-1,033,324.34
-1,033,324.34

-670,344.21
-670,344.21

-219,393.88
-219,393.88

.00
.00

.00
.00

.00
.00

-1,323,579.83
-132,234.30
-159,249.60
712,020.64
558,804.17
132,234.30
277,190.60
121,046.98
16,008.90
113,990.88
.00
.00
1,750.00
3,102.96
2,500.00
751.00
1,000.00
3,631.35
6,000.00
10,921.04
1,000.00
.00
1,200.00
5,000.00
12,742.00

-853,385.60
-312,496.75
-158,213.52
369,148.17
423,593.41
228,716.76
285,080.28
108,995.79
16,441.17
106,143.03
.00
4,300.00
5,605.00
3,437.20
2,412.00
598.40
800.00
.00
6,500.00
.00
72,979.60
3,000.00
800.00
2,500.00
5,000.00

-1,040,625.77
-200,696.00
-99,998.00
380,177.59
520,797.07
239,453.22
121,648.00
103,652.85
.00
109,264.70
17,778.85
3,300.00
5,500.00
4,596.00
3,084.00
400.00
800.00
.00
5,500.00
736.00
750.00
3,000.00
840.00
2,000.00
27,000.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A117043

PUBLIC DEFENDER

1170

PUBLIC DEFENDER

A11705

PUBLIC DEFENDER

1170

PUBLIC DEFENDER

A11705 43025 HH11 SA-ILS
A11705 43025 ILS SA-ILS
A11705 43025 UQICR SA-ILS
A11705 51005 PERS SERV
A11705 51005 HH11 PERS SERV
A11705 51005 ILS PERS SERV
A11705 51005 UFD PERS SERV
A11705 51005 UQICR PERS SERV
A11705 51010 PT PAY
A11705 51010 HH11 PT PAY
A11705 51010 UQICR PT PAY
A11705 52005 HH11 Off Equip
A11705 52060 HH11 Comp Equip
A11705 54000 TELEPHONE
A11705 54000 HH11 TELEPHONE
A11705 54000 UFD TELEPHONE
A11705 54001 COPY/PRINT
A11705 54004 HH11 COMP SOFT
A11705 54005 Off Supp
A11705 54005 HH11 Off Supp
A11705 54015 Maint Agmt
A11705 54015 HH11 Maint Agmt
A11705 54020 POSTAGE
A11705 54035 ED & TRAIN
A11705 54035 HH11 ED & TRAIN

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

5

Page 63 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A11705 54035 UFD ED & TRAIN
A11705 54040 DUES/SUB
A11705 54040 HH11 DUES/MEMBE
A11705 54041 PUBLICATIO
A11705 54041 HH11 PUBLICATIO
A11705 54041 UFD Subscrip
A11705 54045 Travel
A11705 54055 PROF SERV
A11705 54055 HH11 PROF SERV
A11705 54055 UFD PROF SERV
A11705 54060 LEGAL ADV
A11705 54070 INSURANCE
A11705 54071 MALP INS
A11705 54078 Fuel
A11705 54213 I/D COPIER
A11705 54213 HH11 I/D COPIER
A11705 54215 I/D LX NX
A11705 54215 HH11 I/D LEXIS/
A11705 54215 UFD I/D LEXIS/
A11705 54444 FEES/PERMI
A11705 58020 RETIREMENT
A11705 58020 HH11 RETIREMENT
A11705 58020 ILS RETIREMENT
A11705 58020 UFD RETIREMENT
A11705 58020 UQICR RETIREMENT
A11705 58030 FICA
A11705 58030 HH11 FICA
A11705 58030 ILS FICA
A11705 58030 UFD FICA
A11705 58030 UQICR FICA
A11705 58040 WRKS COMP
A11705 58040 HH11 WRKS COMP
A11705 58040 ILS WRKS COMP
A11705 58040 UFD WRKS COMP
A11705 58040 UQICR WRKS COMP
A11705 58060 HEALTH INS
A11705 58060 HH11 HEALTH INS
A11705 58060 ILS HEALTH INS
A11705 58060 UFD HEALTH INS
A11705 58060 UQICR HEALTH INS
A11705 58062 DENTAL INS
A11705 58062 HH11 DENTAL INS
A11705 58062 ILS DENTAL INS
A11705 58062 UFD DENTAL INS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
8,975.83
900.00
3,195.70
1,000.00
-2,804.94
950.00
4,500.00
10,000.00
99,750.88
191,026.27
1,750.00
3,510.52
41,666.67
150.00
1,100.00
1,136.64
985.00
4,820.40
2,219.95
120.00
85,404.25
175,000.00
.00
55,717.10
.00
29,002.84
105,000.00
.00
40,054.92
7,428.22
5,072.87
13,500.00
.00
1,767.56
8,947.40
92,324.36
217,441.71
.00
34,523.26
21,717.28
-463.59
1,500.00
.00
140.41

FOR PERIOD 99
2026
REVISED BUD
8,936.36
900.00
2,750.00
900.00
7,000.00
1,784.87
4,500.00
7,000.00
65,000.00
236,858.08
1,700.00
3,088.09
.00
150.00
1,812.36
1,136.64
993.03
4,965.06
1,013.00
120.00
57,883.24
79,505.21
34,307.51
79,389.58
16,349.37
29,520.45
40,547.66
17,496.83
21,808.64
8,338.18
4,950.00
9,150.00
4,200.00
4,500.00
1,400.00
63,562.00
92,798.07
27,446.13
30,000.00
23,020.34
225.60
496.32
270.72
300.00

2027
Dept Reqst
1,500.00
800.00
2,750.00
700.00
.00
950.00
4,000.00
5,000.00
100,000.00
51,987.88
1,700.00
5,416.53
.00
150.00
1,902.98
1,200.00
975.00
6,000.00
975.00
120.00
64,630.00
107,174.00
40,707.00
20,680.00
20,643.00
29,084.00
48,228.00
18,318.00
9,306.00
9,290.00
4,970.00
10,260.00
4,260.00
1,420.00
2,840.00
37,885.00
91,794.00
30,191.00
10,411.00
22,790.00
239.00
430.00
191.00
96.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

6

Page 64 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A11705 58062 UQICR DENTAL INS
A11705 58065 VISION INS
A11705 58065 HH11 VISION INS
A11705 58065 ILS VISION INS
A11705 58065 UFD VISION INS
A11705 58065 UQICR VISION INS

2025
REVISED BUD
90.22
-833.20
700.00
.00
30.25
19.50

2026
REVISED BUD
90.24
49.00
88.20
58.80
75.00
19.60

2027
Dept Reqst
96.00
49.00
108.00
39.00
20.00
20.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00

TOTAL PUBLIC DEFENDER
TOTAL PUBLIC DEFENDER

1,634,869.37
1,634,869.37

1,320,409.12
1,320,409.12

981,254.90
981,254.90

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00

Page

7

Page 65 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget
2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-213,924.04

-494,505.76

-419,317.00

.00

.00

.00

-213,924.04
-213,924.04

-494,505.76
-494,505.76

-419,317.00
-419,317.00

.00
.00

.00
.00

.00
.00

-1,047,679.64
-36,653.33
142,235.88
111,586.53
61,964.00
396.00
528.00
480.75
1,500.00
3,481.78
36,846.68
1,140.00
600.00
45,984.31
20,288.20
800,000.00
708,342.18
36,653.33
12,000.00
18,063.44
2,247.55
4,166.67
1,244.52
718.20
2,614.30
38,945.53

-1,619,031.70
-69,094.66
90,150.94
157,854.41
65,437.50
535.20
528.00
94,846.68
750.00
3,472.17
.00
1,334.30
607.63
157,624.91
14,186.16
1,200,000.00
1,013,239.75
69,094.66
17,000.00
23,329.52
3,895.79
.00
1,244.52
718.20
3,288.29
23,338.27

-802,590.10
-36,159.50
92,853.14
100,932.18
65,227.90
972.00
1,056.00
958.80
750.00
4,500.00
40,000.00
1,401.02
638.01
25,000.00
22,000.00
1,200,000.00
535,000.00
36,159.50
5,000.00
18,063.00
6,833.25
.00
1,306.75
754.11
2,000.00
26,874.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A117543

STATE AID - ASSIGNED COUNSEL

1175

ASSIGNED COUNSEL

A117543 43025 ILS SA-ILS
TOTAL ASSIGNED COUNSEL
TOTAL STATE AID - ASSIGNED C
A11755

ASSIGNED COUNSEL

1175

ASSIGNED COUNSEL

A11755 43025 HH11 SA-ILS
A11755 43025 UFD SA-ILS
A11755 51005 PERS SERV
A11755 51005 HH11 PERS SERV
A11755 51010 PT PAY
A11755 54000 TELEPHONE
A11755 54000 HH11 LONG DISTN
A11755 54004 HH11 COMP SOFT
A11755 54005 Off Supp
A11755 54005 HH11 Off Supp
A11755 54015 HH11 Maint Agmt
A11755 54020 POSTAGE
A11755 54020 HH11 POSTAGE
A11755 54035 HH11 ED & TRAIN
A11755 54045 HH11 Travel
A11755 54055 PROF SERV
A11755 54055 HH11 PROF SERV
A11755 54055 UFD PROF SERV
A11755 54060 HH11 LEGAL ADV
A11755 54067 HH11 RP RENT/LE
A11755 54070 INSURANCE
A11755 54071 MALP INS
A11755 54213 I/D COPIER
A11755 54213 HH11 I/D COPIER
A11755 54215 HH11 I/D LEXIS/
A11755 58020 RETIREMENT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

8

Page 66 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A11755 58020 HH11 RETIREMENT
A11755 58030 FICA
A11755 58030 HH11 FICA
A11755 58040 WRKS COMP
A11755 58040 HH11 WRKS COMP
A11755 58060 HEALTH INS
A11755 58060 HH11 HEALTH INS
A11755 58062 DENTAL INS
A11755 58062 HH11 DENTAL INS
A11755 58065 VISION INS
A11755 58065 HH11 VISION INS

2025
REVISED BUD
23,000.00
15,621.29
11,500.00
3,891.82
3,600.00
61,727.83
47,670.27
180.48
300.00
58.80
75.00

2026
REVISED BUD
77,401.89
11,902.51
12,075.86
3,300.00
5,600.00
46,040.68
36,983.63
90.24
225.60
.00
49.00

2027
Dept Reqst
17,158.00
12,093.00
7,721.00
3,355.00
2,840.00
60,014.00
18,739.00
191.00
191.00
39.00
39.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL ASSIGNED COUNSEL
TOTAL ASSIGNED COUNSEL

1,135,320.37
1,135,320.37

1,448,019.95
1,448,019.95

1,471,910.06
1,471,910.06

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

9

Page 67 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A11855 43035 MedEx
A11855 51010 PT PAY
A11855 51015 TEMP PAY
A11855 54000 TELEPHONE
A11855 54005 Off Supp
A11855 54020 POSTAGE
A11855 54035 ED & TRAIN
A11855 54040 DUES/SUB
A11855 54045 Travel
A11855 54070 INSURANCE
A11855 54071 MALP INS
A11855 54074 INS-AUTO
A11855 54078 Fuel
A11855 54300 Veh. R&M
A11855 54615 CNTR MEDCL
A11855 58020 RETIREMENT
A11855 58030 FICA
A11855 58040 WRKS COMP
A11855 58060 HEALTH INS
A11855 58062 DENTAL INS
A11855 58065 VISION INS

.00
61,609.81
2,000.00
132.00
400.00
25.00
200.00
440.00
200.00
636.82
325.56
523.52
500.00
1,000.00
100,000.00
.00
4,866.15
1,530.77
27,581.20
90.24
19.60

-300.00
58,188.02
2,000.00
132.00
700.00
25.00
200.00
440.00
.00
566.07
.00
575.32
500.00
1,000.00
124,700.00
4,249.43
4,604.38
1,500.00
43,738.65
90.24
19.60

-300.00
59,934.73
2,000.00
264.00
700.00
26.25
200.00
440.00
.00
446.65
.00
1,177.03
500.00
1,000.00
126,600.00
10,529.00
4,738.00
2,060.00
25,322.40
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL CORONERS
TOTAL CORONERS

202,080.67
202,080.67

242,928.71
242,928.71

235,638.06
235,638.06

.00
.00

.00
.00

.00
.00

GENERAL FUND
A11855

CORONERS

1185

CORONERS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

10

Page 68 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A12305

COUNTY ADMINISTRATOR

1230

COUNTY ADMINISTRATOR

A12305 44997 Fed H/C
A12305 51005 PERS SERV
A12305 51035 OTHER COMP
A12305 54000 CELL/L/DIS
A12305 54001 COPY/PRINT
A12305 54004 COMP SOFT
A12305 54005 Off Supp
A12305 54015 Maint Agmt
A12305 54020 POSTAGE
A12305 54035 ED & TRAIN
A12305 54040 DUES/MEMBE
A12305 54045 Travel
A12305 54055 PROF SERV
A12305 54060 LEGAL ADV
A12305 54070 LIAB INS
A12305 54078 Fuel
A12305 54213 I/D COPIER
A12305 54444 FEES/PERMI
A12305 58020 RETIREMENT
A12305 58030 FICA
A12305 58040 WRKS COMP
A12305 58060 HEALTH INS
A12305 58062 DENTAL INS
A12305 58065 VISION INS
TOTAL COUNTY ADMINISTRATOR
TOTAL COUNTY ADMINISTRATOR

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-50,000.00
335,857.99
13,812.26
815.00
400.00
700.00
1,700.00
150.00
50.00
7,183.13
4,053.00
600.00
55,555.00
1,854.80
1,822.42
50.00
1,300.00
.00
50,798.50
28,884.74
6,123.09
43,434.60
360.96
78.40

-18,750.00
353,492.49
.00
528.00
200.00
134.72
1,500.00
.00
60.00
31,000.00
2,945.00
2,500.00
18,000.00
1,165.28
2,004.66
.00
913.92
700.00
53,023.87
27,042.18
5,600.00
54,097.81
315.84
68.60

.00
521,040.00
.00
2,448.00
100.00
250.00
1,500.00
.00
63.00
37,900.00
13,519.00
3,500.00
.00
1,000.00
15,077.53
100.00
959.62
20,000.00
88,576.80
39,859.56
7,100.00
70,902.48
382.56
78.24

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

505,583.89
505,583.89

536,542.37
536,542.37

824,356.79
824,356.79

.00
.00

.00
.00

.00
.00

Page

11

Page 69 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A13105

FINANCE DEPARTMENT

1310

FINANCE DEPARTMENT

A13105 42210 GEN SERV
A13105 42770 OTH UNC RV
A13105 51005 PERS SERV
A13105 54000 TELEPHONE
A13105 54001 COPY/PRINT
A13105 54005 Off Supp
A13105 54015 Maint Agmt
A13105 54020 POSTAGE
A13105 54035 ED & TRAIN
A13105 54040 DUES/MEMBE
A13105 54045 Travel
A13105 54055 PROF SERV
A13105 54060 LEGAL ADV
A13105 54070 Liab Ins
A13105 54213 I/D COPIER
A13105 58020 RETIREMENT
A13105 58030 FICA
A13105 58040 WRKS COMP
A13105 58060 HEALTH INS
A13105 58062 DENTAL INS
A13105 58065 VISION INS
TOTAL FINANCE DEPARTMENT
TOTAL FINANCE DEPARTMENT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-66,609.99
-1,900.00
404,445.06
924.00
3,000.00
2,500.00
187,792.97
5,500.00
2,000.00
1,100.00
100.00
59,700.00
.00
3,243.18
1,110.84
54,413.10
30,940.05
9,184.64
100,382.72
541.44
117.60

-33,213.54
.00
495,825.60
1,195.20
3,000.00
2,500.00
367,567.00
7,500.00
2,750.00
1,000.00
350.00
72,700.00
500.00
2,852.92
1,110.84
74,373.85
37,930.66
11,200.00
113,977.01
631.68
117.60

-41,098.00
.00
526,388.17
2,292.00
3,000.00
3,000.00
190,733.00
10,000.00
3,500.00
1,000.00
150.00
68,200.00
200.00
5,004.03
1,166.40
89,488.00
40,270.00
11,360.00
134,744.00
669.00
117.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

798,485.61
798,485.61

1,163,868.82
1,163,868.82

1,050,183.60
1,050,183.60

.00
.00

.00
.00

.00
.00

Page

12

Page 70 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A13205 42210 GEN SERV
A13205 51005 PERS SERV
A13205 54000 TELEPHONE
A13205 54005 Off Supp
A13205 54015 Maint Agmt
A13205 54035 ED & TRAIN
A13205 54070 INSURANCE
A13205 58020 RETIREMENT
A13205 58030 FICA
A13205 58040 WRKS COMP
A13205 58060 HEALTH INS
A13205 58062 DENTAL INS
A13205 58065 VISION INS

-28,305.00
95,749.00
132.00
247.93
104.00
196.00
282.10
12,881.85
7,324.80
1,530.77
21,717.30
90.24
19.60

-30,606.76
98,334.00
132.00
100.00
115.00
350.00
248.15
14,750.10
7,522.55
1,400.00
23,020.34
90.24
19.60

-20,549.00
104,621.00
264.00
100.00
.00
350.00
435.26
17,786.00
8,004.00
1,420.00
25,322.40
95.64
19.56

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL COUNTY AUDITOR
TOTAL County Auditor

111,970.59
111,970.59

115,475.22
115,475.22

137,868.86
137,868.86

.00
.00

.00
.00

.00
.00

GENERAL FUND
A13205

County Auditor

1320

COUNTY AUDITOR

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

13

Page 71 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A132540

TREASURER

1325

COUNTY TREASURER

A132540 41001 R PROP TAX
TOTAL COUNTY TREASURER
TOTAL TREASURER
A132541

TREASURER

1325

COUNTY TREASURER

A132541 41116 Cannabis
TOTAL COUNTY TREASURER
TOTAL TREASURER
A132542

TREASURER

1325

COUNTY TREASURER

A132542 41230 TREAS FEES
A132542 41235 CHGS T RED
A132542 42610 FINES&FORT
A132542 42702 PY Refund
TOTAL COUNTY TREASURER
TOTAL TREASURER
A132543

STATE REVENUE

1325

COUNTY TREASURER

A132543 43014 INDIAN GMG

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-40,699,428.00 -43,750,000.00 -43,750,000.00

.00

.00

.00

-40,699,428.00 -43,750,000.00 -43,750,000.00
-40,699,428.00 -43,750,000.00 -43,750,000.00

.00
.00

.00
.00

.00
.00

.00

-12,000.00

-50,000.00

.00

.00

.00

.00
.00

-12,000.00
-12,000.00

-50,000.00
-50,000.00

.00
.00

.00
.00

.00
.00

-4,500.00
-90,000.00
-500.00
.00

-3,000.00
-106,000.00
-150.00
-50.00

-4,000.00
-106,000.00
-150.00
-50.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-95,000.00
-95,000.00

-109,200.00
-109,200.00

-110,200.00
-110,200.00

.00
.00

.00
.00

.00
.00

-400,000.00

-450,000.00

-475,000.00

.00

.00

.00

Page

14

Page 72 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A132543 43389 OTHER PUBL
TOTAL COUNTY TREASURER
TOTAL STATE REVENUE
A132544

FEDERAL AID - TREAS

1325

COUNTY TREASURER

A132544 44089 ARP FED REV
A132544 44808 FED PILOT
TOTAL COUNTY TREASURER
TOTAL FEDERAL AID - TREAS
A132545

TREASURER

1325

COUNTY TREASURER

A132545 42401 INT & EARN
TOTAL COUNTY TREASURER
TOTAL TREASURER
A132546

TREASURER

1325

COUNTY TREASURER

A132546 41081 PILOT
A132546 41090 INT&PEN RP
TOTAL COUNTY TREASURER
TOTAL TREASURER
A132547

TREASURER

1325

COUNTY TREASURER

A132547 41150 OTB SURTAX

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
-260,800.00

2026
REVISED BUD
-335,000.00

2027
Dept Reqst
-350,000.00

2027
Cty Admin
.00

2027
Committee
.00

2027
Adopted

-660,800.00
-660,800.00

-785,000.00
-785,000.00

-825,000.00
-825,000.00

.00
.00

.00
.00

.00
.00

-155,978.32
-5,250.00

-121,040.25
-5,800.00

.00
-6,000.00

.00
.00

.00
.00

.00
.00

-161,228.32
-161,228.32

-126,840.25
-126,840.25

-6,000.00
-6,000.00

.00
.00

.00
.00

.00
.00

-1,500,000.00

-1,100,000.00

-1,000,000.00

.00

.00

.00

-1,500,000.00
-1,500,000.00

-1,100,000.00
-1,100,000.00

-1,000,000.00
-1,000,000.00

.00
.00

.00
.00

.00
.00

-197,323.08
-425,000.00

-212,572.00
-425,000.00

-331,680.00
-425,000.00

.00
.00

.00
.00

.00
.00

-622,323.08
-622,323.08

-637,572.00
-637,572.00

-756,680.00
-756,680.00

.00
.00

.00
.00

.00
.00

-30,000.00

-33,000.00

-30,000.00

.00

.00

.00

.00

Page

15

Page 73 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A132547 42652 SALE FORES
A132547 42690 OPD COMP LOSS
A132547 42770 OTH UNC RV

2025
REVISED BUD
.00
-16,574.92
.00

2026
REVISED BUD
-1,000.00
-16,574.92
-2,500.00

2027
Dept Reqst
-1,000.00
-80,750.00
-2,300.00

2027
Cty Admin
.00
.00
.00

2027
Committee
.00
.00
.00

TOTAL COUNTY TREASURER
TOTAL TREASURER

-46,574.92
-46,574.92

-53,074.92
-53,074.92

-114,050.00
-114,050.00

.00
.00

.00
.00

.00
.00

A13255 54055 PROF SERV
A13255 54815 OPD CONT AGNC

90,000.00
18,424.00

106,000.00
210,788.00

106,000.00
.00

.00
.00

.00
.00

.00
.00

TOTAL COUNTY TREASURER
TOTAL TREASURER

108,424.00
108,424.00

316,788.00
316,788.00

106,000.00
106,000.00

.00
.00

.00
.00

.00
.00

A13255

TREASURER

1325

COUNTY TREASURER

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00

Page

16

Page 74 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A135542

REAL PROPERTY TAX SERVICE

1355

REAL PROPERTY TAX SERVICE

A135542 41289 DEPT FEES
A135542 42210 GEN SERV
TOTAL REAL PROPERTY TAX SERV
TOTAL REAL PROPERTY TAX SERV
A13555

REAL PROPERTY TAX SERVICE

1355

REAL PROPERTY TAX SERVICE

A13555 51005 PERS SERV
A13555 54000 TELEPHONE
A13555 54001 COPY/PRINT
A13555 54005 Off Supp
A13555 54015 Maint Agmt
A13555 54020 POSTAGE
A13555 54035 ED & TRAIN
A13555 54040 DUES/SUB
A13555 54070 INSURANCE
A13555 54213 I/D COPIER
A13555 54444 FEES/PERMI
A13555 58020 RETIREMENT
A13555 58030 FICA
A13555 58040 WRKS COMP
A13555 58060 HEALTH INS
A13555 58062 DENTAL INS
A13555 58065 VISION INS
TOTAL REAL PROPERTY TAX SERV
TOTAL REAL PROPERTY TAX SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-37,500.00
-21,988.48

-38,000.00
-21,404.38

-40,000.00
-14,100.00

.00
.00

.00
.00

.00
.00

-59,488.48
-59,488.48

-59,404.38
-59,404.38

-54,100.00
-54,100.00

.00
.00

.00
.00

.00
.00

197,917.40
528.00
1,000.00
7,000.00
10,950.00
9,000.00
500.00
360.00
2,030.00
830.00
14,220.00
26,627.35
15,140.68
4,592.32
50,191.36
270.72
58.80

203,702.21
535.20
900.00
6,500.00
36,694.00
700.00
500.00
400.00
3,307.05
818.04
14,100.00
30,555.33
15,583.22
4,200.00
53,202.84
270.72
58.80

228,063.35
792.00
900.00
6,500.00
16,596.00
700.00
500.00
350.00
5,800.58
860.00
14,100.00
38,770.77
17,446.84
4,260.00
55,990.68
286.92
58.68

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

341,216.63
341,216.63

372,027.41
372,027.41

391,975.82
391,975.82

.00
.00

.00
.00

.00
.00

Page

17

Page 75 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A141042

COUNTY CLERK

1410

COUNTY CLERK - CIVIL/RECORDS

A141042 41255 CC FEE
A141042 41255 1410 CC FEE
TOTAL COUNTY CLERK - CIVIL/R
TOTAL COUNTY CLERK
A14105

COUNTY CLERK

1410

COUNTY CLERK - CIVIL/RECORDS

A14105 51005 PERS SERV
A14105 51035 OTHER COMP
A14105 54000 TELEPHONE
A14105 54001 COPY SERV
A14105 54004 SOFTWARE
A14105 54005 Off Supp
A14105 54015 Maint Agmt
A14105 54020 POSTAGE
A14105 54035 ED & TRAIN
A14105 54040 DUES/SUB
A14105 54045 Travel
A14105 54055 PROF SERV
A14105 54060 LEGAL ADV
A14105 54070 INSURANCE
A14105 54213 I/D COPIER
A14105 54444 EasyPass
A14105 58020 RETIREMENT
A14105 58030 FICA
A14105 58040 WRKS COMP
A14105 58060 HEALTH INS
A14105 58062 DENTAL INS
A14105 58065 VISION INS
TOTAL COUNTY CLERK - CIVIL/R
TOTAL COUNTY CLERK

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-995,526.73
-2,000.00

-1,010,000.00
-2,000.00

-1,050,000.00
-2,000.00

.00
.00

.00
.00

.00
.00

-997,526.73
-997,526.73

-1,012,000.00
-1,012,000.00

-1,052,000.00
-1,052,000.00

.00
.00

.00
.00

.00
.00

275,419.41
.00
930.24
1,000.00
399.00
51,461.00
101,052.15
3,800.00
10,890.00
8,250.00
52.85
214,260.00
200.00
7,138.18
1,856.00
1,575.00
37,054.29
21,069.58
7,653.86
58,226.98
390.96
78.40

288,278.64
.00
931.20
1,400.00
870.00
50,820.00
110,045.00
4,100.00
12,775.00
8,488.00
500.00
231,185.00
240.00
7,063.93
1,855.08
2,200.00
43,241.80
22,053.32
7,000.00
61,720.60
360.96
78.40

298,802.41
15,524.40
1,320.00
1,250.00
1,000.00
4,000.00
58,150.00
4,305.00
4,100.00
350.00
300.00
31,000.00
100.00
9,897.15
1,948.00
1,575.00
53,435.56
24,045.99
7,100.00
67,892.52
382.56
78.24

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

802,757.90
802,757.90

855,206.93
855,206.93

586,556.83
586,556.83

.00
.00

.00
.00

.00
.00

Page

18

Page 76 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-681,000.00

-715,000.00

-715,000.00

.00

.00

.00

-681,000.00
-681,000.00

-715,000.00
-715,000.00

-715,000.00
-715,000.00

.00
.00

.00
.00

.00
.00

350,159.38
2,500.00
2,371.24
1,100.00
620.00
.00
1,150.00
.00
499.00
7,307.18
785.76
47,445.97
26,978.44
10,715.41
96,522.38
541.44
98.00

362,007.68
6,700.00
2,407.12
1,000.00
800.00
1,975.00
500.00
500.00
4,999.00
6,728.26
785.76
55,951.15
28,535.09
9,800.00
100,420.86
541.44
98.00

377,422.84
3,500.00
3,756.00
1,100.00
700.00
1,975.00
200.00
500.00
13,099.00
3,035.75
825.05
64,756.88
29,140.61
9,940.00
87,672.60
478.20
78.24

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

548,794.20
548,794.20

583,749.36
583,749.36

598,180.17
598,180.17

.00
.00

.00
.00

.00
.00

A141142

COUNTY CLERK - MOTOR VEHICLES

1411

COUNTY CLERK - MOTOR VEHICLES

A141142 41255 DMV FEES
TOTAL COUNTY CLERK - MOTOR V
TOTAL COUNTY CLERK - MOTOR V
A14115

COUNTY CLERK - MOTOR VEHICLES

1411

COUNTY CLERK - MOTOR VEHICLES

A14115 51005 PERS SERV
A14115 51035 OTHER COMP
A14115 54000 CELL/L/DIS
A14115 54005 Off Supp
A14115 54020 POSTAGE
A14115 54035 ED & TRAIN
A14115 54045 Travel
A14115 54050 Equip R&M
A14115 54055 PROF SERV
A14115 54070 LIAB INS
A14115 54213 I/D COPIER
A14115 58020 RETIREMENT
A14115 58030 FICA
A14115 58040 WRKS COMP
A14115 58060 HEALTH INS
A14115 58062 DENTAL INS
A14115 58065 VISION INS
TOTAL COUNTY CLERK - MOTOR V
TOTAL COUNTY CLERK - MOTOR V

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

19

Page 77 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A142043

COUNTY ATTORNEY

1420

COUNTY ATTORNEY

A142043 42210 GEN SERV
TOTAL COUNTY ATTORNEY
TOTAL COUNTY ATTORNEY
A14205

COUNTY ATTORNEY

1420

COUNTY ATTORNEY

A14205 51005 PERS SERV
A14205 51035 OTHER COMP
A14205 54000 TELEPHONE
A14205 54001 COPY/PRINT
A14205 54005 Off Supp
A14205 54020 POSTAGE
A14205 54035 ED & TRAIN
A14205 54040 DUES/SUB
A14205 54041 PUBLICATIO
A14205 54045 Travel
A14205 54055 PROF SERV
A14205 54060 LEGAL ADV
A14205 54070 INSURANCE
A14205 54071 MALP INS
A14205 54213 I/D COPIER
A14205 54215 I/D LX NX
A14205 54444 FEES/PERMI
A14205 58020 RETIREMENT
A14205 58030 FICA
A14205 58040 WRKS COMP
A14205 58060 HEALTH INS
A14205 58062 DENTAL INS
A14205 58065 VISION INS
TOTAL COUNTY ATTORNEY
TOTAL COUNTY ATTORNEY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

.00

.00

-20,000.00

.00

.00

.00

.00
.00

.00
.00

-20,000.00
-20,000.00

.00
.00

.00
.00

.00
.00

332,434.00
11,507.87
1,884.00
50.00
2,500.00
300.00
5,000.00
2,500.00
1,500.00
1,500.00
128,657.50
250.00
1,510.04
12,500.00
1,351.56
1,961.68
120.00
44,724.90
25,431.20
4,592.32
61,291.56
360.96
78.40

392,760.00
14,358.86
1,045.20
50.00
2,500.00
300.00
2,000.00
1,500.00
1,500.00
500.00
50,000.00
250.00
1,328.34
.00
1,351.56
1,986.06
120.00
61,067.83
31,144.59
5,600.00
52,307.87
315.84
49.00

469,136.00
.00
2,010.00
50.00
2,500.00
315.00
2,000.00
1,600.00
1,500.00
500.00
75,000.00
250.00
2,329.91
.00
1,419.13
3,652.92
120.00
79,753.12
35,888.90
5,680.00
68,933.64
382.56
58.68

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

642,005.99
642,005.99

622,035.15
622,035.15

753,079.86
753,079.86

.00
.00

.00
.00

.00
.00

Page

20

Page 78 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A143042

PERSONNEL - CIVIL SERVICE

1430

PERSONNEL - CIVIL SERVICE

A143042 41260 PERS FEES
TOTAL PERSONNEL - CIVIL SERV
TOTAL PERSONNEL - CIVIL SERV
A14305

PERSONNEL - CIVIL SERVICE

1430

PERSONNEL - CIVIL SERVICE

A14305 51005 PERS SERV
A14305 51035 OTHER COMP
A14305 54000 TELEPHONE
A14305 54001 COPY SERV
A14305 54005 Off Supp
A14305 54015 Maint Agmt
A14305 54020 POSTAGE
A14305 54035 ED & TRAIN
A14305 54040 DUES/SUB
A14305 54045 Travel
A14305 54055 PROF SERV
A14305 54060 LEGAL ADV
A14305 54063 LEGAL FEES
A14305 54070 INSURANCE
A14305 54213 I/D COPIER
A14305 54444 FEES/PERMI
A14305 54615 CNTR MEDCL
A14305 58020 RETIREMENT
A14305 58030 FICA
A14305 58040 WRKS COMP
A14305 58060 HEALTH INS
A14305 58062 DENTAL INS
A14305 58065 VISION INS
TOTAL PERSONNEL - CIVIL SERV
TOTAL PERSONNEL - CIVIL SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-3,500.00

-3,500.00

-3,284.00

.00

.00

.00

-3,500.00
-3,500.00

-3,500.00
-3,500.00

-3,284.00
-3,284.00

.00
.00

.00
.00

.00
.00

402,997.42
23,473.50
924.00
100.00
3,500.00
.00
3,000.00
2,000.00
800.00
2,000.00
46,354.00
3,500.00
133,000.00
2,880.00
4,160.00
6,000.00
44,500.00
57,376.41
32,625.03
9,184.64
62,837.14
541.44
78.40

352,580.92
21,120.12
1,063.20
100.00
3,000.00
22,256.00
3,000.00
27,000.00
800.00
2,000.00
86,957.50
1,200.00
95,000.00
2,533.40
3,640.32
5,542.50
45,050.00
61,155.15
33,866.63
8,900.00
58,523.60
496.32
88.20

439,681.00
7,592.98
2,028.00
100.00
3,000.00
23,520.92
3,150.00
30,000.00
850.00
2,500.00
29,700.00
5,000.00
98,800.00
4,443.60
1,911.12
6,240.00
39,040.00
76,036.42
34,216.39
9,940.00
74,729.64
478.20
97.84

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

841,831.98
841,831.98

835,873.86
835,873.86

893,056.11
893,056.11

.00
.00

.00
.00

.00
.00

Page

21

Page 79 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A145042

ELECTIONS

1450

ELECTIONS

A145042 41289 ELECT FEES
A145042 41289 SCH DEPT FEES
A145042 42705 GIFTS/DONA
TOTAL ELECTIONS
TOTAL ELECTIONS
A14505

ELECTIONS

1450

ELECTIONS

A14505 43089 GEN GOVERN
A14505 51005 PERS SERV
A14505 51010 PT PAY
A14505 51015 TEMP PAY
A14505 51020 OVERTIME
A14505 52060 Comp Equip
A14505 54000 TELEPHONE
A14505 54001 COPY/PRINT
A14505 54005 Off Supp
A14505 54015 Maint Agmt
A14505 54020 POSTAGE
A14505 54035 ED & TRAIN
A14505 54040 DUES/SUB
A14505 54041 PUBLICATIO
A14505 54045 Travel
A14505 54050 Equip R&M
A14505 54060 LEGAL ADV
A14505 54065 RENT/LEASE
A14505 54070 INSURANCE
A14505 54078 Fuel
A14505 54213 I/D COPIER
A14505 58020 RETIREMENT
A14505 58030 FICA
A14505 58040 WRKS COMP

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-300.00
-3,000.00
-50,000.00

.00
-3,000.00
.00

.00
-3,000.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-53,300.00
-53,300.00

-3,000.00
-3,000.00

-3,000.00
-3,000.00

.00
.00

.00
.00

.00
.00

-77,555.26
229,129.14
63,500.00
43,000.00
2,000.00
40,152.58
9,309.64
53,583.00
10,560.01
129,174.20
25,000.00
6,750.00
260.00
350.00
250.00
300.00
8,500.00
67,395.03
7,628.74
500.00
1,655.64
30,826.50
17,528.38
6,123.09

-229,836.31
250,554.22
75,000.00
45,000.00
2,000.00
14,350.00
9,530.00
98,200.00
2,500.00
81,748.38
32,500.00
7,850.00
300.00
400.00
250.00
300.00
9,000.00
67,500.00
6,728.26
500.00
1,655.64
37,583.14
22,609.90
6,600.00

-229,836.31
266,579.95
45,000.00
80,000.00
2,000.00
.00
10,990.00
98,200.00
2,500.00
47,847.94
34,125.00
7,850.00
1,800.00
400.00
250.00
300.00
9,000.00
67,395.00
3,035.75
500.00
1,739.00
66,908.59
30,108.87
9,800.00

.00
.00
.00
.00
.00
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.00

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.00

.00
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Page

22

Page 80 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A14505 58060 HEALTH INS
A14505 58062 DENTAL INS
A14505 58065 VISION INS

2025
REVISED BUD
39,574.26
270.72
58.80

2026
REVISED BUD
41,948.72
270.72
58.80

2027
Dept Reqst
46,143.60
286.92
58.68

2027
Cty Admin
.00
.00
.00

2027
Committee
.00
.00
.00

TOTAL ELECTIONS
TOTAL ELECTIONS

715,824.47
715,824.47

585,101.47
585,101.47

602,982.99
602,982.99

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00

Page

23

Page 81 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A161042

TELEPHONE SHARED SERVICE

1610

TELEPHONE SHARED SERVICE

A161042 41291 POSTAGE
A161042 41292 I/D PHONE
A161042 41295 I/D COPIER
TOTAL TELEPHONE SHARED SERVI
TOTAL TELEPHONE SHARED SERVI
A16105

TELEPHONE SHARED SERVICE

1610

TELEPHONE SHARED SERVICE

A16105 54000 TELEPHONE
A16105 54001 COPY/PRINT
A16105 54005 Off Supp
A16105 54015 Maint Agmt
A16105 54020 POSTAGE
A16105 54065 RENT/LEASE
TOTAL TELEPHONE SHARED SERVI
TOTAL TELEPHONE SHARED SERVI

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-80,000.00
-70,000.00
-70,000.00

-100,000.00
-71,500.00
-70,000.00

-100,000.00
-158,400.00
-75,000.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-220,000.00
-220,000.00

-241,500.00
-241,500.00

-333,400.00
-333,400.00

.00
.00

.00
.00

.00
.00

70,000.00
65,000.00
1,000.00
25,200.00
79,750.00
6,000.00

70,000.00
60,000.00
1,200.00
55,000.00
100,000.00
6,000.00

264,400.00
80,000.00
1,200.00
.00
100,000.00
6,000.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

246,950.00
246,950.00

292,200.00
292,200.00

451,600.00
451,600.00

.00
.00

.00
.00

.00
.00

Page

24

Page 82 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A162042

BUILDING & GROUNDS

1620

BUILDING & GROUNDS

A162042 42410 RENTAL R.P
A162042 42450 COMMISSION
TOTAL BUILDING & GROUNDS
TOTAL BUILDING & GROUNDS
A162043

BUILDING & GROUNDS

1620

BUILDING & GROUNDS

A162043 43021 CRT FAC IN
TOTAL BUILDING & GROUNDS
TOTAL BUILDING & GROUNDS
A162046

BUILDING & GROUNDS

1620

BUILDING & GROUNDS

A162046 42504 CO-OP RENT
TOTAL BUILDING & GROUNDS
TOTAL BUILDING & GROUNDS
A16205

BUILDING & GROUNDS

1620

BUILDING & GROUNDS

A16205 51005 PERS SERV
A16205 51020 OVERTIME
A16205 51025 SHIFT PAY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-17,063.00
-1,500.00

-18,063.00
-1,500.00

-18,063.00
-1,500.00

.00
.00

.00
.00

.00
.00

-18,563.00
-18,563.00

-19,563.00
-19,563.00

-19,563.00
-19,563.00

.00
.00

.00
.00

.00
.00

-280,946.00

-400,000.00

-250,000.00

.00

.00

.00

-280,946.00
-280,946.00

-400,000.00
-400,000.00

-250,000.00
-250,000.00

.00
.00

.00
.00

.00
.00

-63,723.00

-63,723.00

.00

.00

.00

.00

-63,723.00
-63,723.00

-63,723.00
-63,723.00

.00
.00

.00
.00

.00
.00

.00
.00

810,475.27
22,250.00
10,000.00

839,498.87
22,250.00
10,000.00

867,037.22
22,250.00
10,000.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

Page

25

Page 83 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A16205 51035 OTHER COMP
A16205 52320 BLDG IMPRV
A16205 54000 TELEPHONE
A16205 54004 SOFTWARE
A16205 54005 Off Supp
A16205 54007 Jan Supp
A16205 54013 SAFETY SUP
A16205 54015 Maint Agmt
A16205 54020 POSTAGE
A16205 54025 UTILITIES
A16205 54035 ED & TRAIN
A16205 54050 Equip R&M
A16205 54060 LEGAL ADV
A16205 54065 RENT/LEASE
A16205 54070 INSURANCE
A16205 54074 INS-AUTO
A16205 54076 Bldg R&M
A16205 54077 C&M Supp
A16205 54078 Fuel
A16205 54085 UNIFORM AL
A16205 54100 TAXES
A16205 54213 I/D COPIER
A16205 54300 Veh. R&M
A16205 54301 Veh lease
A16205 54444 FEES/PERMI
A16205 54625 GARBAGE
A16205 58020 RETIREMENT
A16205 58030 FICA
A16205 58040 WRKS COMP
A16205 58060 HEALTH INS
A16205 58062 DENTAL INS
A16205 58065 VISION INS
A16205 97100 SMWT BOND PRINC
A16205 97110 SMWT BOND INT

2025
REVISED BUD
3,036.00
118,200.00
792.00
5,420.00
500.00
39,598.00
2,000.00
66,397.27
50.00
365,168.07
300.00
12,500.00
400.00
500.00
47,079.65
1,269.19
275,532.00
10,000.00
8,000.00
7,000.00
9,398.38
746.88
8,800.00
38,311.60
600.00
16,850.00
110,252.66
62,691.20
27,553.91
119,963.92
812.18
176.40
270,000.00
88,187.50

2026
REVISED BUD
3,036.00
585,000.00
792.00
5,420.00
500.00
40,000.00
2,000.00
65,728.00
50.00
350,000.00
900.00
5,000.00
400.00
500.00
51,787.62
1,725.98
307,924.03
10,000.00
8,000.00
7,625.52
10,000.00
746.88
5,000.00
46,311.60
.00
16,850.00
131,217.73
66,921.04
23,800.00
244,068.29
1,263.36
274.40
275,000.00
82,737.50

2027
Dept Reqst
3,036.00
761,000.00
1,584.00
5,420.00
500.00
40,000.00
2,000.00
65,728.00
52.50
375,000.00
900.00
5,000.00
400.00
500.00
63,205.20
3,531.09
260,000.00
10,000.00
8,000.00
7,626.00
10,000.00
785.00
5,000.00
26,389.60
.00
16,850.00
153,394.95
69,027.73
24,140.00
242,674.20
1,147.68
254.28
280,000.00
287,012.50

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL BUILDING & GROUNDS
TOTAL BUILDING & GROUNDS

2,560,812.08
2,560,812.08

3,222,328.82
3,222,328.82

3,629,445.95
3,629,445.95

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

26

Page 84 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A168042

DATA PROCESSING

1680

INFORMATION TECHNOLOGY

A168042 41289 DEPT FEES
A168042 42210 GEN SERV
A168042 42228 DP CHARGES
TOTAL INFORMATION TECHNOLOGY
TOTAL DATA PROCESSING
A16805

DATA PROCESSING

1680

INFORMATION TECHNOLOGY

A16805 42705 GIFTS/DONA
A16805 44389 DHSES OTHER P/S
A16805 51005 PERS SERV
A16805 51015 TEMP PAY
A16805 51020 OVERTIME
A16805 51035 OTHER COMP
A16805 52015 Dept Equip
A16805 52060 Comp Equip
A16805 54000 TELEPHONE
A16805 54004 SOFTWARE
A16805 54005 Off Supp
A16805 54015 Maint Agmt
A16805 54020 POSTAGE
A16805 54035 ED & TRAIN
A16805 54040 DUES/SUB
A16805 54045 Travel
A16805 54048 ARP Prog Supp
A16805 54050 Equip R&M
A16805 54055 PROF SERV
A16805 54060 LEGAL ADV
A16805 54065 RENT/LEASE
A16805 54070 INSURANCE
A16805 54074 INS-AUTO
A16805 54078 Fuel

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-39,000.00
.00
.00

-143,678.72
.00
.00

-162,246.00
-8,064.00
-3,000.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-39,000.00
-39,000.00

-143,678.72
-143,678.72

-173,310.00
-173,310.00

.00
.00

.00
.00

.00
.00

-100,000.00
-43,666.00
562,139.34
19,000.00
3,000.00
22,950.00
5,000.00
210,206.00
1,600.00
64,350.00
600.00
245,440.00
100.00
1,310.00
50.00
.00
59,909.90
2,500.00
36,375.00
500.00
3,500.00
4,665.46
.00
.00

.00
-142,102.00
1,039,150.09
43,910.87
3,000.00
22,950.00
11,000.00
300,278.81
1,848.00
242,046.00
30,600.00
356,980.19
25.00
14,300.00
50.00
2,400.00
35,693.68
4,500.00
90,671.25
250.00
.00
3,761.18
.00
.00

.00
.00
1,405,926.72
34,880.59
6,000.00
25,000.00
60,000.00
452,650.00
3,960.00
202,510.00
43,250.00
726,646.00
25.00
19,500.00
100.00
3,000.00
.00
5,500.00
20,000.00
250.00
6,000.00
6,597.13
915.52
1,000.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

27

Page 85 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A16805 54085 CLOTHING U
A16805 54300 Veh. R&M
A16805 54301 Veh Lease
A16805 58020 RETIREMENT
A16805 58030 FICA
A16805 58040 WRKS COMP
A16805 58060 HEALTH INS
A16805 58062 DENTAL INS
A16805 58065 VISION INS
TOTAL INFORMATION TECHNOLOGY
TOTAL DATA PROCESSING

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
.00
.00
.00
95,183.97
54,122.94
13,776.95
152,262.70
721.92
156.80

2026
REVISED BUD
.00
.00
.00
140,427.91
84,838.98
18,650.00
234,290.93
1,150.88
211.00

2027
Dept Reqst
2,500.00
500.00
16,636.00
243,037.07
109,366.68
21,815.00
236,033.52
1,243.32
234.72

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00

1,415,754.98
1,415,754.98

2,540,882.77
2,540,882.77

3,655,077.27
3,655,077.27

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

28

Page 86 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A17115

LIABILITY INSURANCE RESERVE

1711

LIABILITY INSURANCE RESERVE

A17115 54765 JUDG&CLAIM
TOTAL LIABILITY INSURANCE RE
TOTAL LIABILITY INSURANCE RE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

10,000.00

10,000.00

10,000.00

.00

.00

.00

10,000.00
10,000.00

10,000.00
10,000.00

10,000.00
10,000.00

.00
.00

.00
.00

.00
.00

Page

29

Page 87 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget
2027
Dept Reqst

2027
Cty Admin

2027
Committee

A198541 41110 S & U TAX

-40,363,636.36 -42,142,520.00 -42,985,350.00

.00

.00

.00

TOTAL SALES TAX
TOTAL SALES TAX

-40,363,636.36 -42,142,520.00 -42,985,350.00
-40,363,636.36 -42,142,520.00 -42,985,350.00

.00
.00

.00
.00

.00
.00

16,853,636.36
635,000.00
194,800.00
1,000,000.00

17,333,071.00
577,500.00
100,000.00
.00

16,831,566.75
577,500.00
300,000.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

18,683,436.36
18,683,436.36

18,010,571.00
18,010,571.00

17,709,066.75
17,709,066.75

.00
.00

.00
.00

.00
.00

GENERAL FUND
A198541

SALES TAX

1985

SALES TAX

A19855

SALES TAX

1985

SALES TAX

A19855 54101 SALES TAX
A19855 54101 SLTX SALES TAX
A19855 99610 B&G Approp Res
A19855 99610 JAIL Approp Res
TOTAL SALES TAX
TOTAL SALES TAX

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD

FOR PERIOD 99
2026
REVISED BUD

2027
Adopted

Page

30

Page 88 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A19905 91000 APP F/B

-2,503,737.11

-1,996,035.35

.00

.00

.00

.00

TOTAL CONTINGENCY
TOTAL CONTINGENCY

-2,503,737.11
-2,503,737.11

-1,996,035.35
-1,996,035.35

.00
.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A19905

CONTINGENCY

1990

CONTINGENCY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

31

Page 89 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A24905

COMMUNITY COLLEGE

2490

COMMUNITY COLLEGE

A24905 54110 CHARGEBACK
TOTAL COMMUNITY COLLEGE
TOTAL COMMUNITY COLLEGE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

350,000.00

360,000.00

400,000.00

.00

.00

.00

350,000.00
350,000.00

360,000.00
360,000.00

400,000.00
400,000.00

.00
.00

.00
.00

.00
.00

Page

32

Page 90 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A24955

CONTRIBUTIONS TC3

2495

CONTRIBUTIONS TC3

A24955 54780 CONTRIB TC
TOTAL CONTRIBUTIONS TC3
TOTAL CONTRIBUTIONS TC3

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

2,086,915.00

1,948,415.00

1,948,270.00

.00

.00

.00

2,086,915.00
2,086,915.00

1,948,415.00
1,948,415.00

1,948,270.00
1,948,270.00

.00
.00

.00
.00

.00
.00

Page

33

Page 91 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-146,250.00
-48,750.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

-195,000.00
-195,000.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

284,476.00
69,000.00
66,000.00
39,999.44
19,578.76
24,705.00

298,817.00
72,000.00
67,000.00
25,417.14
16,053.76
22,890.00

308,377.00
75,000.00
69,000.00
13,707.00
13,223.00
20,880.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

503,759.20
503,759.20

502,177.90
502,177.90

500,187.00
500,187.00

.00
.00

.00
.00

.00
.00

A249747

TC3 PRINCIPAL REIMBURSEMENT RV

2497

DEBT SERVICE TOMPKINS CO/TC3

A249747 42770 TC07 07/08 PRIN
A249747 42770 TC12 2012 PRINC
TOTAL DEBT SERVICE TOMPKINS
TOTAL TC3 PRINCIPAL REIMBURS
A24975

DEBT SERVICE TC3

2497

DEBT SERVICE TOMPKINS CO/TC3

A24975 97100 TC07 2007 PRINC
A24975 97100 TC08 2008 PRINC
A24975 97100 TC12 2012 PRINC
A24975 97110 TC07 2007 INT
A24975 97110 TC08 2008 INT
A24975 97110 TC12 2012 INT
TOTAL DEBT SERVICE TOMPKINS
TOTAL DEBT SERVICE TC3

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

34

Page 92 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-40,000.00

-40,000.00

-40,000.00

.00

.00

.00

-40,000.00
-40,000.00

-40,000.00
-40,000.00

-40,000.00
-40,000.00

.00
.00

.00
.00

.00
.00

-1,266,796.00
-194,635.00

-1,204,790.90
-341,726.00

.00
-100,000.00

.00
.00

.00
.00

.00
.00

-1,461,431.00
-1,461,431.00

-1,546,516.90
-1,546,516.90

-100,000.00
-100,000.00

.00
.00

.00
.00

.00
.00

-51,000.00

-65,800.00

-70,151.00

.00

.00

.00

-51,000.00
-51,000.00

-65,800.00
-65,800.00

-70,151.00
-70,151.00

.00
.00

.00
.00

.00
.00

-130,000.00
-1,336,038.00
1,267,220.47

-130,000.00
.00
1,273,214.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

A302041

EMS - DERC

3020

EMERGENCY RSP & COMMUNICATION

A302041 41140 EMG PHN S
TOTAL EMERGENCY RSP & COMMUN
TOTAL EMS - DERC
A302043

EMS - ERC

3020

EMERGENCY RSP & COMMUNICATION

A302043 43306 NG911 HOMELD SEC
A302043 43306 PSP HOMELD SEC
TOTAL EMERGENCY RSP & COMMUN
TOTAL EMS - ERC
A302046

EMS - DERC

3020

EMERGENCY RSP & COMMUNICATION

A302046 42410 TOWER RENT
TOTAL EMERGENCY RSP & COMMUN
TOTAL EMS - DERC
A30205

EMERGENCY RESPONSE & COMMUNCTN

3020

EMERGENCY RSP & COMMUNICATION

A30205 41111 WSC
A30205 44389 SICG OTHER P/S
A30205 51005 PERS SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

-160,000.00
-736,336.00
1,201,262.52

2027
Adopted

Page

35

Page 93 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A30205 51005 PSP PERS SERV
A30205 51020 OVERTIME
A30205 51035 OTHER COMP
A30205 52015 27SIC Dept Equip
A30205 54000 TELEPHONE
A30205 54001 COPY/PRINT
A30205 54005 Off Supp
A30205 54015 Maint Agmt
A30205 54015 SICG Maint Agmt
A30205 54020 POSTAGE
A30205 54025 UTILITIES
A30205 54035 ED & TRAIN
A30205 54040 DUES/MEMBE
A30205 54045 Travel
A30205 54048 NG911 Prog Supp
A30205 54048 PSP Prog Supp
A30205 54050 Equip R&M
A30205 54067 RP RENT/LE
A30205 54070 INSURANCE
A30205 54213 I/D COPIER
A30205 58020 RETIREMENT
A30205 58030 FICA
A30205 58040 WRKS COMP
A30205 58060 HEALTH INS
A30205 58062 DENTAL INS
A30205 58065 VISION INS
A30205 97100 2E911 BOND PRINC
A30205 97110 2E911 BOND INT
A30205 99610 ECTB Approp Res
A30205 99610 ETWR Approp Res
TOTAL EMERGENCY RSP & COMMUN
TOTAL EMERGENCY RESPONSE & C

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
100,000.00
135,000.00
28,231.99
16,743.01
36,964.00
2,036.00
7,815.00
500,351.92
736,336.00
300.00
70,185.00
34,000.00
300.00
2,805.22
1,266,796.00
94,635.00
82,200.00
30.00
63,400.00
550.00
193,231.42
112,033.83
27,553.91
217,921.00
1,624.32
352.80
119,000.00
62,832.00
18,168.00
9,300.00

2026
REVISED BUD
100,000.00
149,600.00
29,700.00
.00
31,000.00
1,500.00
8,000.00
522,933.00
1,236,038.00
300.00
70,000.00
17,000.00
300.00
3,000.00
1,227,196.00
241,726.00
91,025.00
20.00
80,913.55
521.76
231,978.00
118,309.00
25,200.00
222,481.30
1,534.08
313.60
125,800.00
59,262.00
14,938.00
9,300.00

2027
Dept Reqst
100,000.00
161,000.00
33,070.00
.00
35,000.00
1,500.00
8,000.00
480,100.00
.00
200.00
70,000.00
17,000.00
300.00
3,000.00
.00
.00
90,750.00
20.00
31,539.24
548.00
266,438.00
119,897.00
26,980.00
227,481.23
383.00
39.00
129,200.00
55,488.00
15,312.00
11,277.82

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

4,245,622.94
4,245,622.94

4,421,071.76
4,421,071.76

3,027,737.29
3,027,737.29

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

36

Page 94 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A311042 41510 SHF CIVIL

-100,000.00

-80,000.00

-80,000.00

.00

.00

.00

TOTAL SHERIFF
TOTAL SHERIFF

-100,000.00
-100,000.00

-80,000.00
-80,000.00

-80,000.00
-80,000.00

.00
.00

.00
.00

.00
.00

739,400.64
74,681.82
30,000.00
19,000.00
3,300.00
10,000.00
4,000.00
2,800.00
3,500.00
2,800.00
8,250.00
6,610.00
1,230.00
390.00
500.00
750.00
32,551.00
9,915.00
7,200.00
2,690.00
4,900.00
55,200.00
250.00
107,423.75
66,795.80
14,542.34

784,923.62
.00
15,000.00
22,200.00
4,800.00
5,250.00
3,868.80
2,400.00
3,500.00
3,000.00
9,000.00
7,000.00
2,000.00
.00
500.00
2,500.00
32,540.11
14,574.37
9,000.00
1,856.76
4,900.00
50,200.00
250.00
124,788.54
63,642.16
12,600.00

793,265.71
.00
16,749.00
27,842.00
4,800.00
.00
6,480.00
2,400.00
3,500.00
3,077.00
9,450.00
5,500.00
2,500.00
.00
500.00
2,200.00
25,642.96
10,906.98
12,000.00
1,953.00
4,000.00
57,800.00
250.00
143,251.77
64,463.29
12,780.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A311042

SHERIFF

3110

SHERIFF

A31105

SHERIFF

3110

SHERIFF

A31105 51005 PERS SERV
A31105 51010 PT PAY
A31105 51020 OVERTIME
A31105 51035 OTHER COMP
A31105 51040 ALLOWANCES
A31105 52015 Dept Equip
A31105 54000 TELEPHONE
A31105 54001 COPY/PRINT
A31105 54005 Off Supp
A31105 54015 Maint Agmt
A31105 54020 POSTAGE
A31105 54035 ED & TRAIN
A31105 54040 DUES/SUB
A31105 54041 PUBLICATIO
A31105 54045 Travel
A31105 54060 LEGAL ADV
A31105 54070 INSURANCE
A31105 54072 INS LAW EN
A31105 54078 Fuel
A31105 54213 I/D COPIER
A31105 54300 Veh. R&M
A31105 54301 Veh lease
A31105 54444 FEES/PERMI
A31105 58020 RETIREMENT
A31105 58030 FICA
A31105 58040 WRKS COMP

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

37

Page 95 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A31105 58060 HEALTH INS
A31105 58062 DENTAL INS
A31105 58065 VISION INS

2025
REVISED BUD
99,080.10
451.20
78.40

2026
REVISED BUD
123,441.20
451.20
98.00

2027
Dept Reqst
133,252.68
382.56
97.80

2027
Cty Admin
.00
.00
.00

2027
Committee
.00
.00
.00

TOTAL SHERIFF
TOTAL SHERIFF

1,308,290.05
1,308,290.05

1,304,284.76
1,304,284.76

1,345,044.75
1,345,044.75

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00

Page

38

Page 96 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A312042 41510 SHFDWIOT
A312042 42260 PUB SAFETY
A312042 42260 SRO PUB SAFETY
A312042 42272 JD TRNSPRT
A312042 42274 SECURE REV
A312042 42356 DSS FRAUD
A312042 42357 DSS SECURT
A312042 42358 CPS HOTLNE

-18,000.00
-62,500.00
-311,600.00
-6,000.00
-3,500.00
-156,000.00
-146,000.00
-8,000.00

-18,000.00
-60,000.00
-330,000.00
-3,000.00
-6,000.00
-164,752.00
-162,594.00
-8,000.00

-18,000.00
-70,000.00
-157,736.00
-3,000.00
-7,500.00
-177,828.00
-166,384.00
-8,000.00

.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00

TOTAL SHERIFF ROAD PATROL
TOTAL SHERIFF ROAD PATROL

-711,600.00
-711,600.00

-752,346.00
-752,346.00

-608,448.00
-608,448.00

.00
.00

.00
.00

.00
.00

-2,000.00
-2,000.00

-2,000.00
-2,000.00

-2,000.00
-2,000.00

.00
.00

.00
.00

.00
.00

-4,000.00
-4,000.00

-4,000.00
-4,000.00

-4,000.00
-4,000.00

.00
.00

.00
.00

.00
.00

A312044 44389 24BJA OTHER P/S
A312044 44389 24BVP OTHER P/S
A312044 44589 CPS Trans -Fed
A312044 44589 PTS Trans -Fed

-76,106.00
.00
-1,000.00
-9,145.00

.00
-7,474.42
.00
.00

.00
-1,240.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

TOTAL SHERIFF ROAD PATROL
TOTAL SHERIFF ROAD PATROL

-86,251.00
-86,251.00

-7,474.42
-7,474.42

-1,240.00
-1,240.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A312042

SHERIFF ROAD PATROL

3120

SHERIFF ROAD PATROL

A312043

SHERIFF ROAD PATROL

3120

SHERIFF ROAD PATROL

A312043 43153 SNOW ENFOR
A312043 43315 NAV LW ENF
TOTAL SHERIFF ROAD PATROL
TOTAL SHERIFF ROAD PATROL
A312044

SHERIFF ROAD PATROL

3120

SHERIFF ROAD PATROL

A31205

SHERIFF ROAD PATROL

3120

SHERIFF ROAD PATROL

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

39

Page 97 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A31205 51005 PERS SERV
A31205 51010 PT PAY
A31205 51020 OVERTIME
A31205 51025 SHIFT PAY
A31205 51035 OTHER COMP
A31205 51040 ALLOWANCES
A31205 52015 Dept Equip
A31205 52015 24BJA Dept Equip
A31205 52015 CPS Dept Equip
A31205 52030 Vehicles
A31205 52060 Comp Equip
A31205 54000 TELEPHONE
A31205 54001 COPY/PRINT
A31205 54005 Off Supp
A31205 54013 SAFETY SUP
A31205 54015 Maint Agmt
A31205 54035 ED & TRAIN
A31205 54035 CPS ED & TRAIN
A31205 54040 DUES/MEMBE
A31205 54041 PUBLICATIO
A31205 54045 Travel
A31205 54048 Prog Supp
A31205 54050 Equip R&M
A31205 54065 ARP RENT/LEASE
A31205 54072 INS LAW EN
A31205 54074 INS-AUTO
A31205 54078 Fuel
A31205 54085 CLOTHING U
A31205 54213 I/D COPIER
A31205 54300 Veh. R&M
A31205 54301 Veh lease
A31205 54400 Food Supp
A31205 54765 JUDG&CLAIM
A31205 54800 PROG EXP
A31205 58020 RETIREMENT
A31205 58030 FICA
A31205 58040 WRKS COMP
A31205 58060 HEALTH INS
A31205 58062 DENTAL INS
A31205 58065 VISION INS
A31205 99610 DATDP Approp Res

2025
REVISED BUD
3,004,479.00
367,000.00
309,145.00
35,000.00
160,000.00
36,300.00
95,820.00
76,106.00
500.00
121,656.00
4,198.99
13,000.00
1,700.00
3,500.00
9,600.00
95,317.00
33,500.00
500.00
2,625.00
3,138.95
2,000.00
43,246.41
1,500.00
19,727.96
52,357.00
15,444.00
100,000.00
42,361.05
3,000.00
60,000.00
402,650.00
1,000.00
49,005.00
9,629.97
481,881.72
302,080.17
64,292.45
419,340.32
2,166.12
470.40
.00

2026
REVISED BUD
3,361,258.90
325,522.20
321,157.90
50,210.54
171,789.48
37,400.00
128,744.26
.00
.00
.00
1,200.00
11,268.00
2,000.00
3,500.00
6,000.00
98,000.00
34,000.00
.00
2,800.00
4,000.00
2,000.00
71,655.45
2,500.00
.00
69,999.70
17,398.82
100,000.00
42,000.00
2,713.20
60,000.00
422,100.00
1,000.00
10,000.00
9,000.00
591,272.52
326,451.44
54,900.00
456,291.82
2,346.24
490.00
-175,000.00

2027
Dept Reqst
3,527,750.59
391,000.00
450,000.00
52,722.00
175,000.00
34,100.00
65,000.00
.00
.00
.00
1,250.00
17,000.00
2,000.00
5,000.00
1,240.00
102,572.00
29,800.00
.00
3,500.00
4,200.00
2,000.00
45,000.00
3,000.00
.00
56,285.47
33,545.40
152,000.00
56,472.00
2,821.72
80,000.00
420,300.00
1,000.00
10,000.00
9,000.00
681,175.63
336,440.53
56,145.00
533,517.00
2,486.64
508.56
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL SHERIFF ROAD PATROL
TOTAL SHERIFF ROAD PATROL

6,445,238.51
6,445,238.51

6,625,970.47
6,625,970.47

7,343,832.54
7,343,832.54

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

40

Page 98 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A314042 41580 REP SURCHG
A314042 41588 DWI REFUND
A314042 41589 DSS PINS
A314042 41590 DWI SUPVR

-2,000.00
-10,000.00
-225,439.00
-5,500.00

-1,500.00
-10,000.00
-246,914.00
-5,500.00

-1,000.00
-10,000.00
-226,170.00
-5,500.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

TOTAL PROBATION
TOTAL PROBATION

-242,939.00
-242,939.00

-263,914.00
-263,914.00

-242,670.00
-242,670.00

.00
.00

.00
.00

.00
.00

A314043 43310 SA-PROBTN
A314043 43389 OTHER PUBL

-227,080.25
-5,800.00

-331,223.00
-4,000.00

-382,204.00
-5,145.00

.00
.00

.00
.00

.00
.00

TOTAL PROBATION
TOTAL PROBATION

-232,880.25
-232,880.25

-335,223.00
-335,223.00

-387,349.00
-387,349.00

.00
.00

.00
.00

.00
.00

1,423,800.35
4,050.00
175.00
40,250.00
.00
4,428.00
1,250.00
3,300.00
750.00
12,075.56
1,530.00

1,349,475.13
4,500.00
175.00
.00
19,434.15
4,507.20
1,800.00
7,300.00
750.00
12,437.82
1,530.00

1,353,571.67
4,500.00
175.00
.00
.00
13,994.00
1,872.00
3,952.00
1,200.00
12,934.00
1,200.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A314042

PROBATION

3140

PROBATION

A314043

PROBATION

3140

PROBATION

A31405

PROBATION

3140

PROBATION

A31405 51005 PERS SERV
A31405 51020 OVERTIME
A31405 51025 SHIFT PAY
A31405 51035 OTHER COMP
A31405 52060 Comp Equip
A31405 54000 TELEPHONE
A31405 54001 COPY/PRINT
A31405 54005 Off Supp
A31405 54006 Med Supp
A31405 54015 Maint Agmt
A31405 54020 POSTAGE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

41

Page 99 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A31405 54035 ED & TRAIN
A31405 54040 DUES/SUB
A31405 54041 PUBLICATIO
A31405 54045 Travel
A31405 54048 Prog Supp
A31405 54055 PROF SERV
A31405 54070 INSURANCE
A31405 54072 INS LAW EN
A31405 54074 INS-AUTO
A31405 54078 Fuel
A31405 54213 I/D COPIER
A31405 54300 Veh. R&M
A31405 54301 Veh lease
A31405 54444 FEES/PERMI
A31405 54615 CNTR MEDCL
A31405 54800 PROG EXP
A31405 58020 RETIREMENT
A31405 58030 FICA
A31405 58040 WRKS COMP
A31405 58060 HEALTH INS
A31405 58062 DENTAL INS
A31405 58065 VISION INS

2025
REVISED BUD
5,750.00
750.00
425.00
2,500.00
300.00
170.00
4,942.03
22,744.31
785.28
1,500.00
2,013.00
2,500.00
12,797.28
.00
1,200.00
500.00
197,538.35
112,323.06
33,677.00
305,081.84
1,353.60
235.20

2026
REVISED BUD
5,500.00
750.00
1,000.00
3,000.00
5,899.40
170.00
4,994.23
.00
862.98
1,500.00
1,847.52
2,500.00
14,797.28
120.00
1,200.00
500.00
207,541.75
105,846.29
29,400.00
265,989.02
1,353.60
254.80

2027
Dept Reqst
5,500.00
800.00
.00
3,000.00
3,500.00
170.00
7,003.54
18,249.60
1,765.55
1,500.00
1,940.00
2,500.00
7,698.00
.00
500.00
2,500.00
230,901.93
103,905.87
28,400.00
258,345.96
1,052.04
215.16

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL PROBATION
TOTAL PROBATION

2,200,694.86
2,200,694.86

2,056,936.17
2,056,936.17

2,072,846.32
2,072,846.32

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

42

Page 100 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A315042 41350 MEALS
A315042 42262 PRISONER
A315042 42271 JAIL INRV

-300.00
-5,000.00
-15,813.03

-200.00
-5,000.00
.00

-200.00
-5,000.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

TOTAL JAIL
TOTAL JAIL REVENUE

-21,113.03
-21,113.03

-5,200.00
-5,200.00

-5,200.00
-5,200.00

.00
.00

.00
.00

.00
.00

A315043 43492 OASAS

.00

-7,045.00

.00

.00

.00

.00

TOTAL JAIL
TOTAL JAIL

.00
.00

-7,045.00
-7,045.00

.00
.00

.00
.00

.00
.00

.00
.00

3,937,501.53
10,000.00
500,000.00
40,000.00
40,700.00
8,225.00
90,395.00
1,000.00
.00
3,700.00
2,000.00
3,500.00
250,000.00

4,168,197.53
10,310.74
700,000.00
60,169.83
39,700.00
5,500.00
.00
1,000.00
20,000.00
3,000.00
2,500.00
3,500.00
265,000.00

4,525,119.10
10,000.00
790,000.00
64,370.00
43,700.00
.00
.00
1,000.00
20,000.00
6,280.00
2,600.00
3,500.00
275,600.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A315042

JAIL REVENUE

3150

JAIL

A315043

JAIL

3150

JAIL

A31505

JAIL

3150

JAIL

A31505 51005 PERS SERV
A31505 51010 PT PAY
A31505 51020 OVERTIME
A31505 51035 OTHER COMP
A31505 51040 ALLOWANCES
A31505 52015 Dept Equip
A31505 52030 Vehicles
A31505 52060 Comp Equip
A31505 52320 BLDG IMPRV
A31505 54000 TELEPHONE
A31505 54001 COPY/PRINT
A31505 54005 Off Supp
A31505 54006 Med Supp

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

43

Page 101 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A31505 54006 OPD Med Supp
A31505 54007 Jan Supp
A31505 54013 SAFETY SUP
A31505 54015 Maint Agmt
A31505 54035 ED & TRAIN
A31505 54045 Travel
A31505 54048 Prog Supp
A31505 54070 INSURANCE
A31505 54071 MALP INS
A31505 54072 INS LAW EN
A31505 54076 Bldg R&M
A31505 54078 Fuel
A31505 54085 UNIFORM AL
A31505 54213 I/D COPIER
A31505 54300 Veh. R&M
A31505 54301 Veh lease
A31505 54350 HOUSE INMT
A31505 54400 Food Supp
A31505 54444 FEES/PERMI
A31505 54615 CNTR MEDCL
A31505 58020 RETIREMENT
A31505 58030 FICA
A31505 58040 WRKS COMP
A31505 58060 HEALTH INS
A31505 58062 DENTAL INS
A31505 58065 VISION INS
A31505 99610 OPD Approp Res
A31505 99610 SHFPH Approp Res
TOTAL JAIL
TOTAL JAIL

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
150,000.00
39,000.00
5,200.00
88,308.00
11,005.00
2,995.00
62,176.35
44,583.00
252.00
61,739.00
5,800.00
7,000.00
20,000.00
1,300.00
4,475.00
29,400.00
100,000.00
159,500.00
900.00
410,000.00
598,450.66
346,407.40
77,304.02
637,673.70
4,060.80
744.80
.00
-90,395.00

2026
REVISED BUD
192,045.00
39,000.00
6,200.00
58,000.00
15,000.00
2,000.00
53,100.00
41,050.80
7,521.25
73,096.63
5,000.00
7,000.00
27,000.00
1,018.56
5,000.00
33,800.00
200,000.00
160,000.00
1,400.00
510,000.00
760,210.12
388,495.93
70,500.00
728,828.31
4,060.80
744.80
-185,000.00
.00

2027
Dept Reqst
185,000.00
40,560.00
1,050.00
63,510.00
17,800.00
2,500.00
53,100.00
117,482.05
7,236.54
65,663.95
5,000.00
10,000.00
12,000.00
1,071.00
5,000.00
33,600.00
175,000.00
170,000.00
1,400.00
530,400.00
940,642.18
424,053.98
75,775.00
914,619.12
4,686.36
860.64
-185,000.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

7,664,901.26
7,664,901.26

8,483,950.30
8,483,950.30

9,415,179.92
9,415,179.92

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

44

Page 102 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A331542 42615 STOP DWI
A331542 42705 DARE PROG

-70,400.00
-200.00

-70,400.00
.00

-70,400.00
.00

.00
.00

.00
.00

.00
.00

TOTAL STOP DWI
TOTAL STOP DWI

-70,600.00
-70,600.00

-70,400.00
-70,400.00

-70,400.00
-70,400.00

.00
.00

.00
.00

.00
.00

-17,228.26
5,000.00
3,000.00
3,000.00
400.00
5,000.00
5,524.77
4,000.00
50,000.00
17,228.26

.00
5,000.00
3,000.00
3,000.00
400.00
5,000.00
.00
4,000.00
50,000.00
.00

.00
5,000.00
3,000.00
3,000.00
400.00
5,000.00
.00
4,000.00
50,000.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

75,924.77
75,924.77

70,400.00
70,400.00

70,400.00
70,400.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A331542

STOP DWI

3315

STOP DWI

A33155

STOP DWI

3315

STOP DWI

A33155 44389 25DWI OTHER P/S
A33155 51035 OTHER COMP
A33155 52015 Dept Equip
A33155 54035 ED & TRAIN
A33155 54040 DUES/SUB
A33155 54048 Prog Supp
A33155 54048 DWINY Prog Supp
A33155 54060 LEGAL ADV
A33155 54800 PROG EXP
A33155 54800 25DWI PROG EXP
TOTAL STOP DWI
TOTAL STOP DWI

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

45

Page 103 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A34105

FIRE / EMERGENCY MANAGEMENT

3410

FIRE / EMERGENCY MANAGEMENT

A34105 43306 CREST HOMELD SEC
A34105 44389 EMPG OTHER P/S
A34105 44389 SHSP OTHER P/S
A34105 44389 SICG OTHER P/S
A34105 51005 PERS SERV
A34105 51005 EMPG PERS SERV
A34105 51005 SICG PERS SERV
A34105 51010 PT PAY
A34105 51035 OTHER COMP
A34105 52015 CREST Dept Equip
A34105 52015 SHSP Dept Equip
A34105 54000 TELEPHONE
A34105 54001 COPY SERV
A34105 54005 Off Supp
A34105 54015 Maint Agmt
A34105 54020 POSTAGE
A34105 54025 UTILITIES
A34105 54035 ED & TRAIN
A34105 54040 DUES/SUB
A34105 54045 Travel
A34105 54048 Prog Supp
A34105 54048 SHSP Prog Supp
A34105 54050 Equip R&M
A34105 54074 INS-AUTO
A34105 54078 Fuel
A34105 54300 Veh. R&M
A34105 54301 Veh Lease
A34105 58020 RETIREMENT
A34105 58030 FICA
A34105 58040 WRKS COMP
A34105 58060 HEALTH INS
A34105 58062 DENTAL INS
A34105 58065 VISION INS
TOTAL FIRE / EMERGENCY MANAG
TOTAL FIRE / EMERGENCY MANAG

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-200,000.00
-21,478.00
-51,215.00
-50,000.00
131,814.00
21,478.00
50,000.00
.00
.00
200,000.00
23,215.00
528.00
600.00
699.54
27,872.53
425.00
5,033.26
21,816.77
219.47
758.68
9,000.00
41,414.50
4,000.00
1,047.04
3,000.00
3,524.75
.00
27,349.59
15,551.00
3,061.55
30,645.00
180.48
39.20

.00
-21,478.00
-32,149.00
-25,000.00
163,276.00
21,478.00
25,000.00
21,000.00
.00
.00
.00
528.00
600.00
1,000.00
28,500.00
500.00
5,500.00
1,500.00
300.00
1,000.00
6,232.00
32,149.00
3,551.98
1,725.98
3,300.00
4,148.02
8,768.00
31,463.10
17,652.68
9,300.00
32,484.53
180.48
39.20

.00
-19,632.00
.00
-25,000.00
171,346.24
19,632.00
25,000.00
21,000.00
2,000.00
.00
.00
1,056.00
600.00
1,000.00
28,020.00
525.00
5,720.00
1,500.00
300.00
1,000.00
5,000.00
.00
4,500.00
4,512.09
3,400.00
3,300.00
15,000.00
40,286.31
18,128.87
9,535.00
35,733.00
191.28
39.12

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

300,580.36
300,580.36

342,549.97
342,549.97

373,692.91
373,692.91

.00
.00

.00
.00

.00
.00

Page

46

Page 104 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A35105

CONTRACT AGENCIES

3510

CONTROL OF DOGS

A35105 54815 CONT AGNC
TOTAL CONTROL OF DOGS
TOTAL CONTRACT AGENCIES

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

66,000.00

65,000.00

50,000.00

.00

.00

.00

66,000.00
66,000.00

65,000.00
65,000.00

50,000.00
50,000.00

.00
.00

.00
.00

.00
.00

Page

47

Page 105 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A36205 51005 PERS SERV
A36205 54000 TELEPHONE
A36205 54013 SAFETY SUP
A36205 54015 Maint Agmt
A36205 54035 ED & TRAIN
A36205 54040 DUES/SUB
A36205 54055 PROF SERV
A36205 54070 INSURANCE
A36205 54074 INS-AUTO
A36205 54078 Fuel
A36205 54300 Veh. R&M
A36205 54301 Veh lease
A36205 58020 RETIREMENT
A36205 58030 FICA
A36205 58040 WRKS COMP
A36205 58060 HEALTH INS
A36205 58062 DENTAL INS
A36205 58065 VISION INS

77,074.00
.00
9,416.72
.00
16,350.00
60.00
15,650.00
.00
523.52
250.00
.00
6,736.32
10,369.36
5,896.16
1,530.77
21,717.30
90.24
19.60

79,155.00
642.00
20,000.00
.00
15,000.00
60.00
16,900.00
.00
575.32
500.00
.00
6,606.84
11,873.25
6,055.36
1,400.00
20,718.31
.00
.00

81,530.00
774.00
50,000.00
2,100.00
17,200.00
60.00
55,972.75
398.27
588.52
1,000.00
1,000.00
6,606.84
13,860.10
6,237.05
1,420.00
22,790.40
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL SAFETY OFFICE
TOTAL SAFETY OFFICE

165,683.99
165,683.99

179,486.08
179,486.08

261,537.93
261,537.93

.00
.00

.00
.00

.00
.00

GENERAL FUND
A36205

SAFETY OFFICE

3620

SAFETY OFFICE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

48

Page 106 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A401042

HEALTH DEPARTMENT

4010

HEALTH DEPARTMENT ADMIN

A401042 41689 DSRIP OTHER HLTH
TOTAL HEALTH DEPARTMENT ADMI
TOTAL HEALTH DEPARTMENT
A40105

HEALTH DEPARTMENT

4010

HEALTH DEPARTMENT ADMIN

A40105 43401 4000 PUB HEALTH
A40105 44401 BTE HLTH FED
A40105 44401 HIWDS HLTH FED
A40105 51005 4000 PERS SERV
A40105 51005 HIWDS PERS SERV
A40105 51035 4000 OTHER COMP
A40105 51035 HIWDS OTHER COMP
A40105 52005 HIWDS Off Equip
A40105 52060 4000 Comp Equip
A40105 54000 4000 TELEPHONE
A40105 54005 4000 Off Supp
A40105 54005 HIWDS Off Supp
A40105 54015 4000 Maint Agmt
A40105 54015 HIWDS Maint Agmt
A40105 54020 4000 POSTAGE
A40105 54035 4000 ED & TRAIN
A40105 54035 HIWDS ED & TRAIN
A40105 54040 4000 DUES/MEMBE
A40105 54045 Travel
A40105 54045 4000 Travel
A40105 54045 HIWDS Travel
A40105 54048 4000 Prog Supp
A40105 54048 DSRIP Prog Supp
A40105 54048 HIWDS Prog Supp
A40105 54060 4000 LEGAL ADV
A40105 54065 4000 RENT/LEASE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-187,329.54

-185,508.45

.00

.00

.00

.00

-187,329.54
-187,329.54

-185,508.45
-185,508.45

.00
.00

.00
.00

.00
.00

.00
.00

-1,051,330.00
-33,228.01
-451,406.07
424,805.00
289,830.54
10,000.00
4,000.00
1,500.00
500.00
5,297.00
300.00
19,492.19
4,488.00
.00
150.00
8,000.00
10,181.29
3,144.00
5,000.00
4,325.00
7,133.93
1,500.00
187,329.54
62,617.94
18,836.00
.00

-1,062,995.00
-52,099.00
-341,071.88
452,509.00
100,535.45
10,000.00
4,896.00
.00
.00
4,963.20
300.00
29,636.78
3,338.00
118.08
100.00
4,000.00
20,549.75
3,220.00
.00
2,000.00
9,500.00
15,000.00
185,508.45
88,303.59
4,084.00
200.00

-1,071,055.00
-52,099.00
-70,919.00
486,067.00
44,217.00
5,500.00
4,000.00
.00
.00
5,325.00
300.00
.00
2,808.00
.00
100.00
4,500.00
.00
3,435.00
.00
2,000.00
.00
.00
.00
.00
50.00
75.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

49

Page 107 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40105 54070 4000 INSURANCE
A40105 54071 4000 MALP INS
A40105 54074 4000 INS-AUTO
A40105 54078 4000 Fuel
A40105 54213 4000 I/D COPIER
A40105 54444 4000 FEES/PERMI
A40105 54815 4000 CONT AGNC
A40105 58020 4000 RETIREMENT
A40105 58020 HIWDS RETIREMENT
A40105 58030 4000 FICA
A40105 58030 HIWDS FICA
A40105 58040 4000 WRKS COMP
A40105 58040 HIWDS WRKS COMP
A40105 58060 4000 HEALTH INS
A40105 58060 HIWDS HEALTH INS
A40105 58062 4000 DENTAL INS
A40105 58062 HIWDS DENTAL INS
A40105 58065 4000 VISION INS
A40105 58065 HIWDS VISION INS
TOTAL HEALTH DEPARTMENT ADMI
TOTAL HEALTH DEPARTMENT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
10,132.00
1,416.00
785.00
300.00
1,031.00
6,180.00
37,000.00
58,497.94
7,356.79
33,263.00
22,478.04
8,419.25
3,600.00
95,796.00
16,071.24
450.00
180.48
80.00
39.20

2026
REVISED BUD
11,398.68
15,042.50
862.98
200.00
1,031.00
6,180.00
36,600.00
69,376.00
13,159.16
35,382.00
8,065.51
7,000.00
2,800.00
101,545.54
17,631.76
451.20
180.48
78.40
39.20

2027
Dept Reqst
19,595.10
14,473.08
2,092.55
170.00
1,083.00
6,180.00
36,600.00
83,567.00
8,197.00
37,605.00
3,689.00
8,307.00
1,331.00
99,039.00
9,369.00
431.00
96.00
69.00
20.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

-164,457.71
-164,457.71

-190,379.17
-190,379.17

-303,782.27
-303,782.27

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

50

Page 108 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40115

NURSING ADMINISTRATION

4011

NURSING ADMINISTRATION

A40115 41601 4037 PUB HLTH F
A40115 43450 IAP OTHER HLTH
A40115 43450 LED OTHER HLTH
A40115 44401 HUD HLTH FED
A40115 51005 4037 PERS SERV
A40115 51005 HUD PERS SERV
A40115 51025 4037 SHIFT PAY
A40115 54000 4032 TELEPHONE
A40115 54000 4033 TELEPHONE
A40115 54000 4037 TELEPHONE
A40115 54005 4032 Off Supp
A40115 54005 4033 Off Supp
A40115 54005 4037 Off Supp
A40115 54015 4037 Maint Agmt
A40115 54020 4032 POSTAGE
A40115 54020 4033 POSTAGE
A40115 54020 4037 POSTAGE
A40115 54045 4032 Travel
A40115 54045 4037 Travel
A40115 54048 4032 Prog Supp
A40115 54048 4033 Prog Supp
A40115 54048 4037 Prog Supp
A40115 54065 4037 RENT/LEASE
A40115 54070 4037 Liab Ins
A40115 54078 4037 Fuel
A40115 54092 4037 NURSE INS
A40115 54213 4037 I/D COPIER
A40115 54615 4037 CNTR MEDCL
A40115 54815 4033 CONT AGNC
A40115 54815 4037 CONT AGNC
A40115 54815 HUD CONT AGNC
A40115 54815 STD CONT AGNC
A40115 58020 4037 RETIREMENT
A40115 58020 HUD RETIREMENT
A40115 58030 4037 FICA
A40115 58030 HUD FICA
A40115 58040 4037 WRKS COMP

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-500.00
.00
-33,150.00
-1,933,255.30
358,124.00
62,131.48
40.00
132.00
132.00
802.00
50.00
129.90
300.00
11,570.50
25.00
480.00
50.00
103.96
233.64
.00
726.24
4,600.00
75.00
5,843.00
25.00
450.00
827.00
.00
23.76
470.00
1,843,148.77
2,500.00
50,877.34
8,698.41
28,930.00
4,753.06
7,653.86

-500.00
-31,050.00
-44,200.00
-1,888,125.12
379,246.00
49,639.75
40.00
132.00
132.00
667.00
150.00
100.00
1,000.00
9,786.00
.00
250.00
10.00
210.00
50.00
100.00
750.00
4,250.00
.00
2,653.42
.00
163.90
827.28
400.00
700.00
.00
1,813,951.97
2,500.00
56,893.00
6,949.57
29,015.00
3,797.44
7,000.00

-300.00
-31,050.00
-44,200.00
-36,147.00
379,377.00
27,452.00
30.00
264.00
264.00
1,776.00
20.00
100.00
300.00
6,168.00
10.00
150.00
10.00
60.00
250.00
100.00
750.00
3,500.00
.00
4,654.12
10.00
495.00
868.00
400.00
100.00
.00
.00
1,000.00
64,499.00
4,667.00
29,025.00
2,100.00
7,313.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

51

Page 109 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40115 58060 4037 HEALTH INS
A40115 58060 HUD HEALTH INS
A40115 58062 4037 DENTAL INS
A40115 58065 4037 VISION INS
TOTAL NURSING ADMINISTRATION
TOTAL NURSING ADMINISTRATION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
69,325.00
14,523.58
450.00
80.00

2026
REVISED BUD
85,687.28
10,286.39
451.20
58.80

2027
Dept Reqst
56,364.00
1,928.00
478.00
59.00

2027
Cty Admin
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00

511,379.20
511,379.20

503,972.88
503,972.88

482,844.12
482,844.12

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00

Page

52

Page 110 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40125

ENVIRONMENTAL HEALTH

4012

ENVIRONMENTAL HEALTH

A40125 41689 EH OTHER HLTH
A40125 43450 ATU OTHER HLTH
A40125 43450 DW OTHER HLTH
A40125 43450 EFC OTHER HLTH
A40125 43450 RAB OTHER HLTH
A40125 43486 EH ADDIC CONT
A40125 51005 EH PERS SERV
A40125 51010 PT PAY
A40125 51010 EH PT PAY
A40125 51015 EH TEMP PAY
A40125 51020 EH OVERTIME
A40125 51035 EH OTHER COMP
A40125 54000 4021 TELEPHONE
A40125 54000 EH CELL/L/DIS
A40125 54005 4021 Off Supp
A40125 54005 EH Off Supp
A40125 54015 EH Maint Agmt
A40125 54020 4021 POSTAGE
A40125 54020 EH POSTAGE
A40125 54035 4021 ED & TRAIN
A40125 54035 EH ED & TRAIN
A40125 54040 EH DUES/MEMBE
A40125 54045 4021 Travel
A40125 54045 EH Travel
A40125 54048 4021 Prog Supp
A40125 54048 EH Prog Supp
A40125 54048 RAB Prog Supp
A40125 54070 EH LIAB INS
A40125 54078 4021 Fuel
A40125 54078 EH Fuel
A40125 54085 EH CLOTHING U
A40125 54213 EH I/D COPIER
A40125 54300 4021 Veh. R&M
A40125 54300 EH Veh. R&M
A40125 54301 EH Veh lease
A40125 54615 4021 CNTR MEDCL
A40125 54615 EH CNTR MEDCL

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-150,000.00
-7,761.46
-24,310.25
-49,299.60
-14,896.72
-1,000.00
351,702.00
34,889.00
.00
.00
100.00
25,500.00
492.00
2,218.00
41.25
646.07
384.60
800.00
1,300.00
300.00
11.90
143.50
150.00
1,800.00
250.00
2,000.00
2,796.72
2,878.00
250.00
425.00
550.00
1,117.00
200.00
710.00
11,349.50
2,508.75
100.00

-150,000.00
-30,900.00
-103,905.00
-158,227.60
-14,852.00
-1,000.00
375,046.00
.00
44,047.00
.00
100.00
25,500.00
708.00
1,927.00
50.00
600.00
600.00
600.00
1,000.00
300.00
1,000.00
144.00
150.00
1,500.00
500.00
2,000.00
4,852.00
2,531.78
250.00
400.00
550.00
1,117.00
200.00
150.00
11,293.00
2,500.00
100.00

-135,000.00
-30,900.00
-103,905.00
.00
-14,852.00
-500.00
392,328.00
.00
.00
20,529.00
100.00
16,000.00
684.00
2,976.00
50.00
600.00
.00
850.00
1,500.00
300.00
2,000.00
144.00
100.00
1,350.00
300.00
1,500.00
5,050.00
4,440.76
270.00
575.00
550.00
1,173.00
150.00
500.00
5,700.00
3,000.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

53

Page 111 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40125 54615 RAB CNTR MEDCL
A40125 54800 EH PROG EXP
A40125 54815 EH CONT AGNC
A40125 58020 EH RETIREMENT
A40125 58030 EH FICA
A40125 58040 EH WRKS COMP
A40125 58060 EH HEALTH INS
A40125 58062 EH DENTAL INS
A40125 58065 EH VISION INS
TOTAL ENVIRONMENTAL HEALTH
TOTAL ENVIRONMENTAL HEALTH

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
12,500.00
49,299.60
600.00
56,530.81
32,145.00
10,715.41
61,290.00
450.00
80.00

2026
REVISED BUD
10,000.00
158,227.60
600.00
66,704.00
34,019.00
8,900.00
50,466.47
360.96
78.40

2027
Dept Reqst
9,802.00
.00
350.00
72,923.00
32,816.00
9,153.00
55,513.00
383.00
79.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00

421,956.08
421,956.08

350,187.61
350,187.61

358,581.76
358,581.76

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

54

Page 112 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A40455 42690 COMP LOSS
A40455 43450 CSC OTHER HLTH
A40455 43450 GTSC OTHER HLTH
A40455 43450 HNP OTHER HLTH
A40455 43450 RAD PH Aid
A40455 43450 TBC OTHER HLTH
A40455 51005 PERS SERV
A40455 51010 PT PAY
A40455 51035 OTHER COMP
A40455 54000 TELEPHONE
A40455 54001 COPY/PRINT
A40455 54005 Off Supp
A40455 54015 Maint Agmt
A40455 54020 POSTAGE
A40455 54040 DUES/SUB
A40455 54041 PUBLICATIO
A40455 54045 Travel
A40455 54048 Prog Supp
A40455 54060 LEGAL ADV
A40455 54213 I/D COPIER
A40455 54815 CONT AGNC
A40455 58020 RETIREMENT
A40455 58030 FICA
A40455 58040 WRKS COMP
A40455 58060 HEALTH INS
A40455 58062 DENTAL INS
A40455 58065 VISION INS

.00
-380,430.09
-59,686.26
-74,685.51
-6,368.00
-121,965.44
383,660.00
.00
10,000.00
3,482.00
96.75
19,315.86
3,043.00
3,686.15
1,075.00
368.00
31,435.73
178,100.43
83,506.00
660.00
95,775.02
52,962.68
30,115.00
9,626.86
87,083.00
540.00
120.00

-103,789.16
-210,000.00
-77,836.00
-164,000.00
-8,075.00
-335,000.00
407,437.50
24,614.00
10,000.00
2,503.00
.00
13,789.16
1,150.00
1,850.00
500.00
.00
18,802.96
71,259.00
39,094.00
495.00
162,500.00
67,275.00
34,310.00
10,300.00
93,191.13
541.44
117.60

.00
-210,000.00
-104,319.00
-164,000.00
-8,075.00
-335,000.00
404,187.00
.00
4,000.00
3,175.00
.00
6,441.00
540.00
2,060.00
.00
.00
15,550.00
78,786.00
42,011.00
550.00
85,000.00
69,903.00
31,227.00
8,850.00
116,005.00
576.00
120.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL HEALTH EDUCATION
TOTAL HEALTH EDUCATION

351,516.18
351,516.18

61,029.63
61,029.63

47,587.00
47,587.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A40455

HEALTH EDUCATION

4045

HEALTH EDUCATION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

55

Page 113 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40465

PrK Supportive Hlth Svcs

4046

PRE-K PHCP (4050 AUD)

A40465 41689 PREK OTHER HLTH
A40465 43277 PREK PreK
A40465 51005 PREK PERS SERV
A40465 51010 PREK PT PAY
A40465 51015 PREK TEMP PAY
A40465 54000 PREK CELL/L/DIS
A40465 54005 PREK Off Supp
A40465 54015 PREK Maint Agmt
A40465 54020 PREK POSTAGE
A40465 54045 PREK Travel
A40465 54213 PREK I/D COPIER
A40465 54445 PREK TUITION
A40465 54800 PREK PROG EXP
A40465 54815 PREK CONT AGNC
A40465 58020 PREK RETIREMENT
A40465 58030 PREK FICA
A40465 58040 PREK WRKS COMP
A40465 58060 PREK HEALTH INS
A40465 58062 PREK DENTAL INS
A40465 58065 PREK VISION INS
TOTAL PRE-K PHCP (4050 AUD)
TOTAL PrK Supportive Hlth Sv

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-700,000.00
-1,413,125.00
52,850.00
21,655.00
.00
132.00
50.00
19,150.00
150.00
200.00
348.00
2,300,000.00
268,000.00
350.00
12,042.08
6,847.00
2,296.16
21,717.00
90.00
20.00

-550,000.00
-1,710,625.00
54,737.00
38,398.00
.00
132.00
.00
16,100.00
50.00
100.00
348.00
2,500,000.00
375,000.00
350.00
13,970.00
7,125.00
1,900.00
23,020.34
90.24
19.60

-625,000.00
-1,413,125.00
28,158.00
.00
20,528.00
264.00
50.00
35,696.00
50.00
.00
365.00
2,300,000.00
375,000.00
350.00
8,277.00
3,725.00
1,225.00
12,661.00
48.00
10.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

592,772.24
592,772.24

770,715.18
770,715.18

748,282.00
748,282.00

.00
.00

.00
.00

.00
.00

Page

56

Page 114 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40505

Child Advocacy Center

1165

DISTRICT ATTORNEY

A40505 43489 OCFS OTHER HLTH
A40505 43489 SF OTHER HLTH
A40505 44089 LATCF FED REV
A40505 44489 MDT OTHER HLTH
A40505 44489 VOCA OTHER HLTH
A40505 51005 PERS SERV
A40505 51005 OCFS PERS SERV
A40505 51005 SF PERS SERV
A40505 51005 VOCA PERS SERV
A40505 51020 VOCA OVERTIME
A40505 51025 VOCA SHIFT PAY
A40505 54000 OCFS LONG DISTN
A40505 54000 SF TELEPHONE
A40505 54000 VOCA LONG DISTN
A40505 54001 MDT COPY/PRINT
A40505 54001 OCFS COPY/PRINT
A40505 54001 SF COPY/PRINT
A40505 54005 OCFS Off Supp
A40505 54005 SF Off Supp
A40505 54005 VOCA Off Supp
A40505 54020 OCFS POSTAGE
A40505 54020 VOCA POSTAGE
A40505 54035 MDT ED & TRAIN
A40505 54035 OCFS ED & TRAIN
A40505 54035 SF ED & TRAIN
A40505 54040 OCFS DUES/MEMBE
A40505 54045 OCFS Travel
A40505 54045 SF Travel
A40505 54045 VOCA Travel
A40505 54048 OCFS Prog Supp
A40505 54055 MDT PROF SERV
A40505 54055 SF PROF SERV
A40505 54060 OCFS LEGAL ADV
A40505 54060 VOCA LEGAL ADV
A40505 54070 OCFS LIAB INS
A40505 54070 VOCA LIAB INS
A40505 54076 MDT Bldg R&M

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-353,005.66
-30,000.00
.00
-66,666.00
-123,712.39
17,422.66
217,771.46
14,026.17
78,075.01
.00
.00
727.84
347.52
439.80
3,654.00
1,164.00
48.59
1,511.00
200.00
1,812.55
1,050.00
100.00
2,571.00
.00
125.00
2,150.00
3,291.00
.00
130.35
15,295.95
40,925.00
1,275.00
.00
125.00
2,017.81
2,237.09
11,365.88

-200,829.49
-22,599.00
-43,032.74
.00
-133,813.26
25,066.66
134,742.40
13,519.29
107,697.28
2,000.00
.00
387.74
347.40
245.86
.00
.00
100.00
122.54
100.00
.00
15.66
.00
.00
1,173.00
.00
825.00
511.62
236.60
448.76
.00
.00
.00
126.00
.00
1,577.28
896.60
.00

-205,032.00
-16,949.00
.00
.00
-152,728.01
38,653.61
133,365.97
11,550.49
111,170.63
452.00
48.00
612.36
264.00
359.64
.00
101.00
200.00
250.00
145.73
143.17
30.00
.00
.00
.00
.00
825.00
800.00
200.00
.00
.00
.00
.00
126.00
.00
1,030.53
5,185.40
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
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.00
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.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

57

Page 115 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40505 54213 OCFS I/D COPIER
A40505 54213 VOCA I/D COPIER
A40505 54800 MDT PROG EXP
A40505 54800 OCFS PROG EXP
A40505 54800 SF PROG EXP
A40505 54800 VOCA PROG EXP
A40505 58020 RETIREMENT
A40505 58020 OCFS RETIREMENT
A40505 58020 SF RETIREMENT
A40505 58020 VOCA RETIREMENT
A40505 58030 FICA
A40505 58030 OCFS FICA
A40505 58030 SF FICA
A40505 58030 VOCA FICA
A40505 58040 WRKS COMP
A40505 58040 OCFS WRKS COMP
A40505 58040 SF WRKS COMP
A40505 58040 VOCA WRKS COMP
A40505 58060 HEALTH INS
A40505 58060 OCFS HEALTH INS
A40505 58060 SF HEALTH INS
A40505 58060 VOCA HEALTH INS
A40505 58062 DENTAL INS
A40505 58062 OCFS DENTAL INS
A40505 58062 SF DENTAL INS
A40505 58062 VOCA DENTAL INS
A40505 58065 VISION INS
A40505 58065 OCFS VISION INS
A40505 58065 SF VISION INS
A40505 58065 VOCA VISION INS
TOTAL DISTRICT ATTORNEY
TOTAL Child Advocacy Center

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
408.66
279.47
8,150.12
12,186.60
4,774.85
2,302.31
9,494.64
27,178.27
1,293.84
7,373.79
1,399.51
16,568.68
1,099.38
5,972.74
363.99
6,495.07
1,102.02
3,844.60
4,759.68
44,945.65
704.96
20,859.13
15.51
181.03
1.40
169.65
-6.98
62.64
1.27
36.85

2026
REVISED BUD
242.75
154.75
.00
850.47
300.00
.00
.00
21,558.74
2,101.97
16,272.76
1,236.22
10,307.79
1,034.23
8,372.48
.00
3,472.00
422.15
3,123.88
.00
24,764.48
.00
11,418.28
.00
112.80
.00
67.68
.00
39.20
.00
19.60

2027
Dept Reqst
332.92
195.53
.00
.00
.00
.00
6,571.11
22,696.85
1,963.58
19,008.42
2,957.00
10,202.49
883.61
8,504.54
1,150.20
2,703.67
227.20
3,018.92
7,589.18
30,601.71
1,499.09
13,740.52
77.50
181.78
15.30
107.71
15.79
26.90
.00
15.80

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

28,494.96
28,494.96

-4,262.57
-4,262.57

65,091.84
65,091.84

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

58

Page 116 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40595

EARLY INTERVENTION PROGRAM

4059

EARLY INTERVENTION PROGRAM

A40595 41621 4052 EIP FEES
A40595 41621 4055 EIP FEES
A40595 41689 4052 OTHER HLTH
A40595 43450 4052 OTHER HLTH
A40595 44451 CSH EIP
A40595 44451 CSN EIP
A40595 51005 4052 PERS SERV
A40595 51005 4055 PERS SERV
A40595 51010 4055 PT PAY
A40595 51015 4055 TEMP PAY
A40595 51035 4052 OTHER COMP
A40595 51035 4055 OTHER COMP
A40595 52015 4052 Dept Equip
A40595 54000 4052 TELEPHONE
A40595 54000 4055 TELEPHONE
A40595 54005 4052 Off Supp
A40595 54005 4055 Off Supp
A40595 54015 4052 Maint Agmt
A40595 54015 4055 Maint Agmt
A40595 54020 4052 POSTAGE
A40595 54035 4052 ED & TRAIN
A40595 54035 4055 ED & TRAIN
A40595 54045 4052 Travel
A40595 54045 4055 Travel
A40595 54048 4052 Prog Supp
A40595 54060 4052 LEGAL ADV
A40595 54070 4052 INSURANCE
A40595 54078 4055 Fuel
A40595 54213 4052 I/D COPIER
A40595 54444 4055 FEES/PERMI
A40595 54615 4052 CNTR MEDCL
A40595 54800 4052 PROG EXP
A40595 54815 4052 CONT AGNC
A40595 58020 4052 RETIREMENT
A40595 58020 4055 RETIREMENT
A40595 58030 4052 FICA
A40595 58030 4055 FICA

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-40,000.00
-300,000.00
-325,000.00
-61,250.00
-48,709.02
-25,545.75
277,239.00
227,857.00
134,809.00
.00
.00
.00
.00
1,685.00
4,732.00
200.00
150.00
9,345.00
9,870.00
450.00
500.00
450.00
2,000.00
11,100.00
2,000.00
500.00
2,141.00
25.00
1,316.00
455.00
177,900.00
.00
2,350.00
37,770.49
48,993.82
21,477.00
27,859.00

-40,000.00
-275,000.00
-300,000.00
-83,300.00
-87,865.00
-34,061.00
287,929.00
233,880.00
140,966.00
.00
3,500.00
1,500.00
20,860.00
1,320.00
4,404.00
200.00
150.00
9,244.00
10,820.00
300.00
500.00
200.00
1,300.00
11,500.00
12,130.00
.00
3,457.88
.00
1,316.00
455.00
170,000.00
350.00
2,000.00
43,714.00
56,452.00
22,295.00
28,790.00

-35,000.00
-300,000.00
-300,000.00
-75,950.00
-56,525.00
-34,061.00
298,329.00
241,254.00
.00
128,522.00
.00
.00
.00
2,064.00
4,128.00
200.00
500.00
8,394.00
9,500.00
300.00
1,500.00
.00
600.00
10,000.00
1,500.00
.00
6,065.15
.00
1,382.00
455.00
155,000.00
100.00
1,000.00
50,716.00
62,862.00
22,822.00
28,288.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
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.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

59

Page 117 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A40595 58040 4052 WRKS COMP
A40595 58040 4055 WRKS COMP
A40595 58060 4052 HEALTH INS
A40595 58060 4055 HEALTH INS
A40595 58062 4052 DENTAL INS
A40595 58062 4055 DENTAL INS
A40595 58065 4052 VISION INS
A40595 58065 4055 VISION INS
TOTAL EARLY INTERVENTION PRO
TOTAL EARLY INTERVENTION PRO

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
6,888.48
9,184.64
71,015.00
30,645.00
360.00
270.00
80.00
20.00

2026
REVISED BUD
7,300.00
6,000.00
80,008.84
37,216.62
315.84
225.60
58.80
19.60

2027
Dept Reqst
14,200.00
4,635.00
88,010.00
40,939.00
336.00
240.00
60.00
20.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00

321,132.66
321,132.66

380,452.18
380,452.18

382,385.15
382,385.15

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

60

Page 118 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A43105

MENTAL HEALTH CENTER

4310

MENTAL HEALTH

A43105 41620 MH FEES
A43105 42690 COMP LOSS
A43105 42705 GIFTS/DONA
A43105 43490 MH PROGRAM
A43105 43491 OPWDD
A43105 43492 OASAS
A43105 43601 MED ASSIST
A43105 43640 SAFETY NET
A43105 44490 MH FEDERAL
A43105 44490 ISCEI MH FEDERAL
A43105 44601 MED ASSIST
A43105 51005 PERS SERV
A43105 51005 ISCEI PERS SERV
A43105 51010 PT PAY
A43105 51020 OVERTIME
A43105 51025 SHIFT PAY
A43105 51025 ISCEI SHIFT PAY
A43105 51035 OTHER COMP
A43105 52005 Off Equip
A43105 52060 Comp Equip
A43105 52060 4200 Comp Equip
A43105 54000 TELEPHONE
A43105 54001 COPY SERV
A43105 54005 Off Supp
A43105 54005 ISCEI Off Supp
A43105 54006 Med Supp
A43105 54007 Jan Supp
A43105 54015 Maint Agmt
A43105 54020 POSTAGE
A43105 54025 UTILITIES
A43105 54035 ED & TRAIN
A43105 54035 ISCEI ED & TRAIN
A43105 54040 DUES/SUB
A43105 54045 Travel
A43105 54048 Prog Supp
A43105 54055 PROF SERV
A43105 54055 ISCEI PROF SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-3,558,271.00
-150,000.00
-70,975.00
-1,754,372.00
-32,130.00
-1,678,315.00
-47,465.00
-162,000.00
-125,000.00
-817,460.77
-47,465.00
2,879,915.31
191,718.37
212,401.70
2,900.00
524.00
50.00
66,383.23
70,000.00
5,000.00
157.68
13,564.00
500.00
7,137.00
43,459.42
3,000.00
690.00
97,950.00
1,800.00
21,956.00
9,825.00
72,000.00
8,365.00
2,750.00
925.00
179,810.00
.00

-3,200,000.00
-150,000.00
-9,381.38
-1,768,261.00
-32,966.00
-2,038,220.00
.00
-150,000.00
-200,000.00
-724,109.59
.00
2,924,332.41
139,966.91
251,092.70
2,900.00
700.00
70.00
19,788.79
881.38
5,000.00
.00
15,000.00
500.00
9,937.25
4,714.00
1,569.81
690.00
104,600.00
2,000.00
35,100.00
17,350.00
60,068.82
8,850.00
1,500.00
943.85
244,543.34
4,200.00

-3,250,000.00
-150,000.00
.00
-2,567,266.12
-33,856.08
-2,078,352.67
.00
-165,000.00
-175,000.00
-753,364.00
.00
3,133,923.46
152,020.91
292,270.05
801.00
894.40
.00
20,744.92
1,500.00
5,000.00
.00
20,756.00
750.00
6,500.00
11,030.00
1,000.00
690.00
110,600.00
2,100.00
35,100.00
12,850.00
60,000.00
8,850.00
8,500.00
3,425.00
207,415.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

61

Page 119 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A43105 54060 LEGAL ADV
A43105 54067 RP RENT/LE
A43105 54070 INSURANCE
A43105 54071 MALP INS
A43105 54074 INS-AUTO
A43105 54078 Fuel
A43105 54213 I/D COPIER
A43105 54300 Veh. R&M
A43105 54301 Veh Lease
A43105 54400 Food Supp
A43105 54500 PATIENT EX
A43105 54504 CLINIC EXP
A43105 54615 CNTR MEDCL
A43105 54815 4208 CONT AGNC
A43105 54815 4213 CONT AGNC
A43105 54815 4216 CONT AGNC
A43105 54815 4219 CONT AGNC
A43105 54815 4221 CONT AGNC
A43105 54815 4222 CONT AGNC
A43105 54815 4227 CONT AGNC
A43105 54815 4228 CONT AGNC
A43105 54815 427V CONT AGNC
A43105 54815 CARS CONT AGNC
A43105 54815 ISCEI CONT AGNC
A43105 54815 OPD CONT AGNC
A43105 54815 VET CONT AGNC
A43105 58020 RETIREMENT
A43105 58020 ISCEI RETIREMENT
A43105 58030 FICA
A43105 58030 ISCEI FICA
A43105 58040 WRKS COMP
A43105 58040 ISCEI WRKS COMP
A43105 58060 HEALTH INS
A43105 58060 ISCEI HEALTH INS
A43105 58062 DENTAL INS
A43105 58062 ISCEI DENTAL INS
A43105 58065 VISION INS
A43105 58065 ISCEI VISION INS

2025
REVISED BUD
160.00
107,379.93
12,499.00
43,880.00
776.00
1,875.00
5,470.64
2,100.00
7,550.00
3,100.00
.00
47,465.00
43,523.00
1,239,123.00
1,356,208.00
165,705.00
46,493.00
22,998.00
15,000.00
11,884.00
52,422.00
23,350.00
.00
439,040.00
150,000.00
109,037.00
425,424.86
17,199.23
241,902.51
10,314.15
65,057.84
3,600.00
523,945.72
39,873.76
3,338.88
167.24
725.20
38.60

2026
REVISED BUD
160.00
17,896.66
11,160.44
26,324.38
575.32
1,875.00
5,468.64
2,100.00
7,549.00
3,145.82
275,000.00
.00
39,045.00
1,247,023.00
1,414,478.00
166,758.00
46,789.00
23,145.00
10,000.00
11,961.00
52,757.00
23,499.00
283,854.00
457,526.00
519,955.00
109,733.00
479,832.62
20,995.03
244,714.62
10,707.47
61,300.00
2,800.00
604,500.91
23,020.34
3,350.29
90.24
708.08
19.60

2027
Dept Reqst
160.00
.00
23,568.12
25,327.88
1,765.55
1,875.00
5,742.07
2,100.00
8,549.00
3,100.00
500,000.00
.00
27,000.00
1,292,318.00
1,481,076.00
171,261.00
48,052.00
23,770.00
10,270.00
12,283.00
54,179.00
24,132.00
283,854.00
464,550.00
150,000.00
112,978.00
585,181.43
25,852.06
263,331.64
11,633.43
57,050.00
2,840.00
631,147.20
25,322.40
2,964.84
95.64
606.36
19.56

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL MENTAL HEALTH
TOTAL MENTAL HEALTH CENTER

687,954.50
687,954.50

1,793,178.75
1,793,178.75

1,257,837.05
1,257,837.05

.00
.00

.00
.00

.00
.00

25,000.00

25,000.00

25,000.00

.00

.00

.00

A43115

Mental Health Administration

4310

MENTAL HEALTH

A43115 54035 DSHP ED & TRAIN

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

62

Page 120 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A43115 99610 DSHP Approp Res
TOTAL MENTAL HEALTH
TOTAL Mental Health Administ

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
-25,000.00

2026
REVISED BUD
-25,000.00

2027
Dept Reqst
-25,000.00

2027
Cty Admin
.00

2027
Committee
.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

2027
Adopted
.00
.00
.00

Page

63

Page 121 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A43145

FAMILY SUPPORT SERVICES

4314

FAMILY SUPPORT SERVICES

A43145 54300 4204 Veh. R&M
A43145 54800 42RS PROG EXP
TOTAL FAMILY SUPPORT SERVICE
TOTAL FAMILY SUPPORT SERVICE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

284.08
327.34

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

611.42
611.42

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

Page

64

Page 122 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A561042

AIRPORT

5610

AIRPORT

A561042 41770 RENTAL/FEE
A561042 41776 SL OF SUPP
TOTAL AIRPORT
TOTAL AIRPORT
A561043

AIRPORT

5610

AIRPORT

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-178,350.00
-175,000.00

-178,350.00
-175,000.00

-196,350.00
-175,000.00

.00
.00

.00
.00

.00
.00

-353,350.00
-353,350.00

-353,350.00
-353,350.00

-371,350.00
-371,350.00

.00
.00

.00
.00

.00
.00

-7,906.00

.00

.00

.00

.00

.00

-7,906.00
-7,906.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

-300,411.00

.00

.00

.00

.00

.00

-300,411.00
-300,411.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

55,764.22
2,500.00
30.00

58,314.20
2,500.00
30.00

61,347.32
2,500.00
30.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

A561043 43589 MISC TRANS
TOTAL AIRPORT
TOTAL AIRPORT
A561044

FED SHARE A/P FENCE/REHAB/LAND

5610

AIRPORT

A561044 44589 Trans -Fed
TOTAL AIRPORT
TOTAL FED SHARE A/P FENCE/RE
A56105

AIRPORT

5610

AIRPORT

A56105 51005 PERS SERV
A56105 51020 OVERTIME
A56105 51025 SHIFT PAY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

65

Page 123 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A56105 52015 Dept Equip
A56105 54000 TELEPHONE
A56105 54005 Off Supp
A56105 54007 Jan Supp
A56105 54015 Maint Agmt
A56105 54025 UTILITIES
A56105 54050 Equip R&M
A56105 54055 PROF SERV
A56105 54060 LEGAL ADV
A56105 54070 INSURANCE
A56105 54073 INS-AVIATN
A56105 54074 INS-AUTO
A56105 54076 Bldg R&M
A56105 54077 C&M Supp
A56105 54078 Fuel
A56105 54089 PROP TX/AM
A56105 54300 Veh. R&M
A56105 58020 RETIREMENT
A56105 58030 FICA
A56105 58040 WRKS COMP
A56105 58060 HEALTH INS
A56105 58062 DENTAL INS
A56105 58065 VISION INS
A56105 99610 ARPT Approp Res
TOTAL AIRPORT
TOTAL AIRPORT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
291,500.00
1,700.00
50.00
1,800.00
5,440.00
16,500.00
4,000.00
26,723.00
100.00
19,737.77
5,055.60
725.25
25,000.00
300.00
175,000.00
7,000.00
3,000.00
7,842.77
4,459.51
1,530.77
19,545.58
90.24
19.60
.00

2026
REVISED BUD
291,500.00
1,700.00
50.00
1,800.00
5,440.00
16,500.00
3,000.00
12,111.50
100.00
24,881.99
5,055.60
287.66
25,000.00
300.00
175,000.00
8,000.00
3,000.00
9,126.63
4,654.58
1,400.00
20,718.31
90.24
19.60
.00

2027
Dept Reqst
2,000.00
1,700.00
50.00
1,800.00
5,440.00
16,500.00
3,000.00
.00
100.00
33,635.39
15,547.00
588.52
25,000.00
300.00
175,000.00
8,000.00
3,000.00
10,859.14
4,886.61
1,420.00
22,790.04
95.64
19.56
-13,767.82

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

675,414.31
675,414.31

670,580.31
670,580.31

381,841.40
381,841.40

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

66

Page 124 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A563042 41289 DEPT FEES

-176,700.00

.00

.00

.00

.00

.00

TOTAL BUS OPERATIONS
TOTAL BUS OPERATIONS

-176,700.00
-176,700.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

A563043 43594 RESC BUSES/OTHE

.00

.00

-368,241.00

.00

.00

.00

TOTAL BUS OPERATIONS
TOTAL BUS OPERATIONS

.00
.00

.00
.00

-368,241.00
-368,241.00

.00
.00

.00
.00

.00
.00

A563044 43589 MISC TRANS
A563044 43597 MOBM TRANSP CAP
A563044 44597 MOBM TRANSP CAP

-588,879.50
-22,403.87
-179,230.93

.00
-19,640.15
-157,121.16

.00
-23,308.09
-186,464.72

.00
.00
.00

.00
.00
.00

.00
.00
.00

TOTAL BUS OPERATIONS
TOTAL BUS OPERATIONS

-790,514.30
-790,514.30

-176,761.31
-176,761.31

-209,772.81
-209,772.81

.00
.00

.00
.00

.00
.00

-28,707.62
-12,000.00

.00
-22,000.00

.00
-22,000.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A563042

BUS OPERATIONS

5630

BUS OPERATIONS

A563043

BUS OPERATIONS

5630

BUS OPERATIONS

A563044

BUS OPERATIONS

5630

BUS OPERATIONS

A56305

BUS OPERATIONS

5630

BUS OPERATIONS

A56305 44589 NADTC Trans -Fed
A56305 44589 RTAP Trans -Fed

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

67

Page 125 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A56305 51005 MOBM PERS SERV
A56305 51005 NADTC PERS SERV
A56305 54000 MOBM TELEPHONE
A56305 54004 MOBM COMP SOFT
A56305 54005 MOBM Off Supp
A56305 54020 MOBM POSTAGE
A56305 54035 MOBM ED & TRAIN
A56305 54035 RTAP ED & TRAIN
A56305 54040 MOBM DUES/MEMBE
A56305 54045 MOBM Travel
A56305 54048 MOBM Prog Supp
A56305 54048 NADTC Prog Supp
A56305 54060 MOBM LEGAL ADV
A56305 54213 MOBM I/D COPIER
A56305 54815 CONT AGNC
A56305 58020 MOBM RETIREMENT
A56305 58030 MOBM FICA
A56305 58040 MOBM WRKS COMP
A56305 58060 MOBM HEALTH INS
A56305 58062 MOBM DENTAL INS
A56305 58065 MOBM VISION INS

2025
REVISED BUD
128,043.13
24,081.62
429.00
1,500.00
1,000.00
631.70
1,350.00
12,000.00
2,775.00
587.43
17,648.63
4,626.00
371.23
1,576.03
756,550.71
19,999.59
9,833.56
6,006.37
32,131.20
126.54
29.25

2026
REVISED BUD
121,344.92
.00
264.00
1,100.00
750.00
300.00
1,000.00
22,000.00
1,500.00
1,000.00
6,000.00
.00
200.00
900.12
37,622.52
18,201.74
9,282.89
2,800.00
31,538.10
180.48
39.20

2027
Dept Reqst
144,473.42
.00
528.00
1,000.00
750.00
300.00
1,000.00
22,000.00
1,500.00
1,000.00
6,000.00
.00
200.00
2,454.00
368,241.00
24,560.00
11,052.00
2,840.00
34,692.00
191.00
20.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL BUS OPERATIONS
TOTAL BUS OPERATIONS

980,589.37
980,589.37

234,023.97
234,023.97

600,801.42
600,801.42

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

68

Page 126 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-10,000.00
-225,365.00
-35,000.00
-415,770.00
-270,000.00
-40,000.00

-10,000.00
-261,597.00
-35,000.00
-330,787.00
-270,305.00
-35,000.00

-15,000.00
-176,100.00
-62,520.00
-167,899.00
-260,000.00
-20,000.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

-996,135.00
-996,135.00

-942,689.00
-942,689.00

-701,519.00
-701,519.00

.00
.00

.00
.00

.00
.00

-792,000.00
10,000.00
-3,536.00
-4,936,961.90
-2,002,496.00
-6,370.00
-1,467,375.00
-20,000.00
-2,546,578.00
-1,066,728.68
-364,415.00
-200,000.00
-60,000.00

-792,000.00
10,000.00
-4,272.00
-3,893,572.00
-2,077,217.00
-16,170.00
-1,344,441.00
-20,000.00
-2,546,578.00
-848,979.00
-521,323.00
-200,000.00
-60,000.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

-10,635,349.66 -13,456,460.58 -12,314,552.00
-10,635,349.66 -13,456,460.58 -12,314,552.00

.00
.00

.00
.00

.00
.00

.00

.00

.00

A601042

DSS ADMIN LOCAL REVENUE

6010

DEPT.OF SOCIAL SERVICES ADMIN

A601042 41801 REPAY MED
A601042 41809 REPAY FAM.
A601042 41811 INC.EARNIN
A601042 41819 REPAY CHIL
A601042 41840 REPAY SAFE
A601042 41841 HEAP REIMB
TOTAL DEPT.OF SOCIAL SERVICE
TOTAL DSS ADMIN LOCAL REVENU
A601043

DSS ADMIN STATE REVENUE

6010

DEPT.OF SOCIAL SERVICES ADMIN

A601043 43089 RTA GEN GOVERN
A601043 43601 MED ASSIST
A601043 43609 FAM ASSIST
A601043 43610 DSS ADMIN
A601043 43619 CHILD CARE
A601043 43623 JD AID
A601043 43640 SAFETY NET
A601043 43642 EAA
A601043 43655 DAY CARE
A601043 43670 SERV/RECIP
A601043 43689 4696 Code Blue
A601043 43689 RSP OtherDSS
A601043 43689 SAEF OtherDSS
TOTAL DEPT.OF SOCIAL SERVICE
TOTAL DSS ADMIN STATE REVENU

-792,000.00
10,000.00
-550.00
-3,490,092.00
-2,086,018.00
-7,840.00
-935,785.00
-15,000.00
-2,026,578.00
-665,000.00
-382,668.66
-200,000.00
-43,818.00

A601044

DSS ADMIN FEDERAL REVENUE

6010

DEPT.OF SOCIAL SERVICES ADMIN

A601044 44601 MED ASSIST

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

-25,000.00

-40,000.00

-60,000.00

2027
Adopted

Page

69

Page 127 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A601044 44609 FAMLY ASST
A601044 44610 DSS ADMIN
A601044 44611 FOOD STAMP
A601044 44615 FFFS FED
A601044 44619 CHILD CARE
A601044 44640 SAFETY NET
A601044 44641 HME ENGY
A601044 44661 Title IV-B
A601044 44670 SERV RECIP
A601044 44689 4693 MISC DSS
A601044 44689 4695 MISC DSS
A601044 44689 FCS MISC DSS
TOTAL DEPT.OF SOCIAL SERVICE
TOTAL DSS ADMIN FEDERAL REVE

2025
REVISED BUD
-1,223,441.00
-2,315,494.00
-720,459.00
-1,921,812.00
-2,097,915.00
-87,935.00
80,000.00
-27,000.00
-205,000.00
-25,000.00
-60,000.00
-175,342.00

2026
REVISED BUD
-1,488,714.00
-2,940,803.32
-742,423.00
-1,920,000.00
-2,306,082.00
-109,017.00
80,000.00
-27,000.00
-195,972.00
-25,000.00
-60,000.00
-121,166.91

2027
Dept Reqst
-1,276,569.00
-2,974,169.00
-432,104.00
-1,842,057.00
-2,970,136.00
-100,818.00
60,000.00
-30,000.00
-176,602.00
-25,000.00
-60,000.00
-126,018.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

-8,804,398.00
-8,804,398.00

-9,896,178.23 -10,013,473.00
-9,896,178.23 -10,013,473.00

.00
.00

.00
.00

.00
.00

A601047

DEPT.OF SOCIAL SERVICES ADMIN

6010

DEPT.OF SOCIAL SERVICES ADMIN

A601047 42701 REF.APPR.E
A601047 42770 OTH UNC RV
A601047 42771 DSS UNCLAS

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

-70,000.00
-15,000.00
-600.00

-90,000.00
-15,000.00
-1,500.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-85,200.00
-85,200.00

-85,600.00
-85,600.00

-106,500.00
-106,500.00

.00
.00

.00
.00

.00
.00

6,031,628.31
57,744.00
5,918.00
14,809.08
95,000.00
12,000.00
500.00
246,000.00
1,000.00

6,908,718.86
65,612.27
10,227.63
49,100.13
78,210.00
12,000.00
500.00
286,611.00
1,000.00

7,076,389.53
67,580.63
.00
50,573.01
80,000.00
12,000.00
500.00
285,000.00
1,000.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

A60105

DEPT.OF SOCIAL SERVICES ADMIN

6010

DEPT.OF SOCIAL SERVICES ADMIN

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

-70,000.00
-15,000.00
-200.00

TOTAL DEPT.OF SOCIAL SERVICE
TOTAL DEPT.OF SOCIAL SERVICE

A60105 51005 PERS SERV
A60105 51005 FCS PERS SERV
A60105 51010 PT PAY
A60105 51015 TEMP PAY
A60105 51020 OVERTIME
A60105 51020 FCS OVERTIME
A60105 51025 SHIFT PAY
A60105 51035 OTHER COMP
A60105 51070 MEALS

FOR PERIOD 99

Page

70

Page 128 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A60105 52060 Comp Equip
A60105 54000 TELEPHONE
A60105 54000 FCS TELEPHONE
A60105 54001 COPY SERV
A60105 54005 Off Supp
A60105 54006 Med Supp
A60105 54007 Jan Supp
A60105 54015 Maint Agmt
A60105 54020 POSTAGE
A60105 54035 ED & TRAIN
A60105 54040 DUES/SUB
A60105 54041 PUBLICATIO
A60105 54045 Travel
A60105 54045 FCS Travel
A60105 54049 N/R Prog
A60105 54050 Equip R&M
A60105 54055 PROF SERV
A60105 54060 LEGAL ADV
A60105 54070 INSURANCE
A60105 54071 MALP INS
A60105 54074 INS-AUTO
A60105 54076 Bldg R&M
A60105 54078 Fuel
A60105 54078 FCS Fuel
A60105 54110 CHARGEBACK
A60105 54213 I/D COPIER
A60105 54215 I/D LX NX
A60105 54300 Veh. R&M
A60105 54300 FCS Veh. R&M
A60105 54301 Veh lease
A60105 54301 FCS Veh Lease
A60105 54444 FEES/PERMI
A60105 54615 CNTR MEDCL
A60105 54765 JUDG&CLAIM
A60105 54775 CONTINGENC
A60105 54800 PROG EXP
A60105 54800 4693 PROG EXP
A60105 54800 4695 PROG EXP
A60105 54800 4696 PROG EXP
A60105 54800 FCS PROG EXP
A60105 54800 RSP PROG EXP
A60105 54800 SAEF PROG EXP
A60105 54815 CONT AGNC
A60105 56055 DAY CARE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
27,588.00
47,156.00
700.00
16,000.00
38,000.00
350.00
200.00
10,729.00
33,900.00
34,620.00
6,478.00
4,500.00
650.00
600.00
9,400.00
1,350.00
59,000.00
2,400.00
39,376.00
6,567.00
4,189.00
500.00
16,000.00
600.00
75,000.00
11,700.00
2,945.00
20,000.00
1,000.00
89,310.00
10,000.00
482.00
53,000.00
4,000.00
.00
313,149.00
25,000.00
60,000.00
382,668.66
56,569.00
200,000.00
43,818.00
561,942.00
2,325,000.00

FOR PERIOD 99
2026
REVISED BUD
15,000.00
47,156.00
700.00
10,500.00
38,388.54
250.00
200.00
37,300.00
36,900.00
34,100.00
6,645.00
4,705.00
500.00
600.00
10,637.99
1,350.00
51,500.00
2,400.00
37,043.59
.00
5,056.90
.00
16,000.00
600.00
76,000.00
11,700.00
2,980.00
18,000.00
1,000.00
90,000.00
10,000.00
472.00
53,000.00
23,400.00
.00
347,711.00
25,000.00
40,600.00
581,293.00
3,000.00
200,000.00
60,000.00
681,938.00
2,600,000.00

2027
Dept Reqst
14,385.00
67,400.00
850.00
10,500.00
38,000.00
150.00
100.00
37,800.00
36,900.00
29,100.00
6,970.00
4,705.00
600.00
600.00
8,500.00
1,350.00
15,000.00
2,400.00
64,739.63
.00
12,293.77
.00
19,000.00
600.00
76,000.00
12,280.00
3,653.00
18,000.00
1,000.00
90,000.00
10,000.00
472.00
49,000.00
4,000.00
230,625.00
335,654.00
25,000.00
60,000.00
577,696.00
3,000.00
200,000.00
60,000.00
738,774.00
2,600,000.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

71

Page 129 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A60105 56070 SERV RECIP
A60105 56070 RTA SERV RECIP
A60105 56102 MMIS
A60105 56109 FAM ASSIST
A60105 56119 CHILD CARE
A60105 56119 RTA CHILD CARE
A60105 56123 JD/PINS
A60105 56129 ST TRAININ
A60105 56140 SAFETY NET
A60105 56141 HEAP
A60105 56142 EAA
A60105 58020 RETIREMENT
A60105 58030 FICA
A60105 58030 FCS FICA
A60105 58040 WRKS COMP
A60105 58060 HEALTH INS
A60105 58060 FCS HEALTH INS
A60105 58062 DENTAL INS
A60105 58062 FCS DENTAL INS
A60105 58065 VISION INS
A60105 58065 FCS VISION INS
TOTAL DEPT.OF SOCIAL SERVICE
TOTAL DEPT.OF SOCIAL SERVICE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
996,386.00
54,000.00
10,251,460.00
2,917,548.00
7,031,222.00
196,000.00
53,544.00
216,430.00
4,574,260.00
35,000.00
30,000.00
932,090.46
469,783.00
5,217.00
179,100.40
1,170,763.00
21,717.00
7,039.00
.00
1,294.00
.00

2026
REVISED BUD
1,162,266.00
54,000.00
10,355,510.00
3,502,837.00
7,168,993.00
738,000.00
63,000.00
.00
5,376,904.00
35,000.00
40,000.00
1,111,957.83
564,827.99
5,937.34
164,450.00
1,327,931.24
23,020.34
7,060.96
.00
1,259.00
.00

2027
Dept Reqst
1,146,855.00
54,000.00
10,355,510.00
3,108,127.00
7,381,048.00
738,000.00
33,000.00
155,000.00
4,868,315.00
35,000.00
40,000.00
1,287,247.33
573,173.38
6,087.82
168,980.00
1,451,374.56
9,369.48
6,981.72
95.64
1,212.72
19.56

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

40,203,889.91
40,203,889.91

44,298,561.61
44,298,561.61

44,459,537.78
44,459,537.78

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

72

Page 130 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A62935 54048 ARP Prog Supp

76,340.46

67,756.97

.00

.00

.00

.00

TOTAL Title V WI(O)A
TOTAL Title V WI(O)A

76,340.46
76,340.46

67,756.97
67,756.97

.00
.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A62935

Title V WI(O)A

6293

Title V WI(O)A

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

73

Page 131 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-800,000.00

-800,000.00

-900,000.00

.00

.00

.00

-800,000.00
-800,000.00

-800,000.00
-800,000.00

-900,000.00
-900,000.00

.00
.00

.00
.00

.00
.00

A64105 41989 HUMAN SERV
A64105 54015 Maint Agmt
A64105 54048 Prog Supp
A64105 54055 PROF SERV
A64105 54815 CONT AGNC
A64105 99610 OCC Approp Res

.00
.00
.00
84,914.99
764,234.95
-49,149.94

.00
.00
140,000.00
91,820.30
764,234.00
-196,054.30

-900.00
29,960.00
140,000.00
61,646.69
764,222.35
-244,929.04

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

TOTAL PUBLICITY/TOURISM
TOTAL PUBLICITY/TOURISM

800,000.00
800,000.00

800,000.00
800,000.00

750,000.00
750,000.00

.00
.00

.00
.00

.00
.00

GENERAL FUND
A641041

PUBLICITY/TOURISM

6410

PUBLICITY/TOURISM

A641041 41113 OCCUP TAX
TOTAL PUBLICITY/TOURISM
TOTAL PUBLICITY/TOURISM
A64105

PUBLICITY/TOURISM

6410

PUBLICITY/TOURISM

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

74

Page 132 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A64205

PROMOTION OF INDUSTRY

6420

PROMOTION OF INDUSTRY

A64205 54815 CONT AGNC
TOTAL PROMOTION OF INDUSTRY
TOTAL PROMOTION OF INDUSTRY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

542,643.00

569,775.00

569,775.00

.00

.00

.00

542,643.00
542,643.00

569,775.00
569,775.00

569,775.00
569,775.00

.00
.00

.00
.00

.00
.00

Page

75

Page 133 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A651042

VETERANS SERVICE AGENCY

6510

VETERANS SERVICE AGENCY

A651042 42189 OTHER COMM
TOTAL VETERANS SERVICE AGENC
TOTAL VETERANS SERVICE AGENC
A651043

VETERANS SERVICE AGENCY

6510

VETERANS SERVICE AGENCY

A651043 43710 VETERANS
TOTAL VETERANS SERVICE AGENC
TOTAL VETERANS SERVICE AGENC
A65105

VETERANS SERVICE AGENCY

6510

VETERANS SERVICE AGENCY

A65105 51005 PERS SERV
A65105 54000 TELEPHONE
A65105 54001 COPY SERV
A65105 54005 Off Supp
A65105 54015 Maint Agmt
A65105 54020 POSTAGE
A65105 54040 DUES/SUB
A65105 54041 PUBLICATIO
A65105 54045 Travel
A65105 54070 INSURANCE
A65105 54213 I/D COPIER
A65105 58020 RETIREMENT
A65105 58030 FICA
A65105 58040 WRKS COMP
TOTAL VETERANS SERVICE AGENC
TOTAL VETERANS SERVICE AGENC

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-69,817.40

-73,559.57

-74,241.05

.00

.00

.00

-69,817.40
-69,817.40

-73,559.57
-73,559.57

-74,241.05
-74,241.05

.00
.00

.00
.00

.00
.00

-25,000.00

-25,000.00

-25,000.00

.00

.00

.00

-25,000.00
-25,000.00

-25,000.00
-25,000.00

-25,000.00
-25,000.00

.00
.00

.00
.00

.00
.00

71,697.00
300.00
135.83
700.00
1,364.17
250.00
600.00
.00
1,056.00
727.00
665.00
9,645.95
5,484.82
1,530.77

73,633.00
403.20
250.00
200.00
375.00
100.00
75.00
250.00
500.00
639.02
662.76
11,044.95
5,632.92
1,400.00

75,842.00
708.00
250.00
200.00
500.00
105.00
75.00
250.00
500.00
1,120.86
696.00
12,893.14
5,801.91
1,420.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

94,156.54
94,156.54

95,165.85
95,165.85

100,361.91
100,361.91

.00
.00

.00
.00

.00
.00

Page

76

Page 134 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A661042

SEALER OF WEIGHTS & MEASURES

6610

SEALER OF WEIGHTS & MEASURES

A661042 41962 WTS & MEAS
A661042 42389 PENALTIES
A661042 42414 RENTAL EQU
TOTAL SEALER OF WEIGHTS & ME
TOTAL SEALER OF WEIGHTS & ME
A661043

SEALER OF WEIGHTS & MEASURES

6610

SEALER OF WEIGHTS & MEASURES

A661043 43317 PETROL PRO
TOTAL SEALER OF WEIGHTS & ME
TOTAL SEALER OF WEIGHTS & ME
A66105

SEALER OF WEIGHTS & MEASURES

6610

SEALER OF WEIGHTS & MEASURES

A66105 51005 PERS SERV
A66105 54000 TELEPHONE
A66105 54001 COPY SERV
A66105 54005 Off Supp
A66105 54015 Maint Agmt
A66105 54020 POSTAGE
A66105 54035 ED & TRAIN
A66105 54040 DUES/SUB
A66105 54045 Travel
A66105 54048 Prog Supp
A66105 54050 Equip R&M
A66105 54070 INSURANCE
A66105 54074 INS-AUTO

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-13,500.00
-1,500.00
-1,400.00

-13,500.00
-200.00
-1,750.00

-13,500.00
-200.00
-1,750.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-16,400.00
-16,400.00

-15,450.00
-15,450.00

-15,450.00
-15,450.00

.00
.00

.00
.00

.00
.00

-1,500.00

-1,500.00

-1,500.00

.00

.00

.00

-1,500.00
-1,500.00

-1,500.00
-1,500.00

-1,500.00
-1,500.00

.00
.00

.00
.00

.00
.00

71,697.00
750.00
210.00
.00
353.40
75.00
75.00
100.00
620.00
5,250.47
985.00
248.91
523.52

73,633.00
685.00
300.00
100.00
250.00
40.00
825.00
175.00
.00
1,900.00
500.00
227.07
575.32

75,842.00
1,370.00
300.00
100.00
250.00
42.00
850.00
175.00
.00
1,850.00
500.00
.00
1,177.03

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

77

Page 135 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A66105 54078 Fuel
A66105 54085 CLOTHING U
A66105 54300 Veh. R&M
A66105 54615 CNTR MEDCL
A66105 58020 RETIREMENT
A66105 58030 FICA
A66105 58040 WRKS COMP
A66105 58060 HEALTH INS
A66105 58062 DENTAL INS
A66105 58065 VISION INS
A66105 99610 WM Approp Res
TOTAL SEALER OF WEIGHTS & ME
TOTAL SEALER OF WEIGHTS & ME

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
1,500.00
138.46
1,592.67
325.00
9,645.95
5,484.82
1,530.77
19,545.58
90.24
19.60
1,400.00

2026
REVISED BUD
1,850.00
150.00
5,000.00
325.00
11,044.95
5,632.92
1,400.00
8,517.76
90.24
19.60
1,400.00

2027
Dept Reqst
2,500.00
150.00
3,500.00
325.00
12,894.00
5,802.00
1,400.00
10,411.00
96.00
20.00
1,750.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

122,161.39
122,161.39

114,640.86
114,640.86

121,304.03
121,304.03

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

78

Page 136 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A677242 41972 4324 LEGAL SERV
A677242 41972 4326 EISEP
A677242 41972 4330 TITLE 111B
A677242 41972 4331 PROG AGING
A677242 41972 4332 TITLE 111E
A677242 41972 4338 PROG AGING
A677242 41972 4340 PROG AGING
A677242 41972 4341 PROG AGING
A677242 41972 4342 PROG AGING
A677242 41972 UNAS PROG AGING

-500.00
-6,000.00
-2,900.00
-100.00
-500.00
-200.00
.00
.00
.00
-500.00

-800.00
-4,400.00
-3,500.00
-100.00
-500.00
-500.00
.00
.00
.00
-500.00

-800.00
-4,400.00
-3,500.00
-100.00
-300.00
-975.00
-35,300.00
-60,000.00
-34,000.00
-100.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL AREA AGENCY ON AGING
TOTAL AREA AGENCY ON AGING

-10,700.00
-10,700.00

-10,300.00
-10,300.00

-139,475.00
-139,475.00

.00
.00

.00
.00

.00
.00

A677243 43772 17BIP AGING SERV
A677243 43772 4322 CAREGIVERS
A677243 43772 4323 CSE ADMIN
A677243 43772 4324 CSE SERV
A677243 43772 4325 EISEP ADMI
A677243 43772 4326 EISEP SERV
A677243 43772 4338 AGING SERV
A677243 43772 4339 AGING SERV
A677243 43772 4341 AGING SERV
A677243 43772 UNAS AGING SERV
A677243 44772 4327 AGING FED

-255,522.00
-19,611.00
-20,000.00
-93,865.00
-20,000.00
-157,954.00
-56,614.00
-5,600.00
.00
-404,830.00
-19,500.00

-350,717.55
-19,611.00
-25,131.74
-125,278.39
-26,892.23
-249,884.20
-72,865.39
-8,613.71
.00
-419,997.15
-19,500.00

-255,522.00
-19,611.00
-20,000.00
-91,270.00
-20,000.00
-159,627.00
-52,840.00
-5,600.00
-299,263.00
-404,830.00
-19,500.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL AREA AGENCY ON AGING
TOTAL AREA AGENCY ON AGING

-1,053,496.00
-1,053,496.00

-1,318,491.36
-1,318,491.36

-1,348,063.00
-1,348,063.00

.00
.00

.00
.00

.00
.00

-39,926.00

-38,056.00

-38,056.00

.00

.00

.00

GENERAL FUND
A677242

AREA AGENCY ON AGING

6772

AREA AGENCY ON AGING

A677243

AREA AGENCY ON AGING

6772

AREA AGENCY ON AGING

A677244

AAA FED AID

6772

AREA AGENCY ON AGING

A677244 44772 4330 TITLE 111B

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

79

Page 137 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A677244 44772 4331 TITLE 111D
A677244 44772 4332 TITLE 111E
A677244 44772 4340 AGING FED

2025
REVISED BUD
-3,574.00
-30,070.68
.00

2026
REVISED BUD
-3,479.00
-32,003.08
.00

2027
Dept Reqst
-3,479.00
-28,180.00
-136,367.00

2027
Cty Admin
.00
.00
.00

2027
Committee
.00
.00
.00

TOTAL AREA AGENCY ON AGING
TOTAL AAA FED AID

-73,570.68
-73,570.68

-73,538.08
-73,538.08

-206,082.00
-206,082.00

.00
.00

.00
.00

.00
.00

164,502.11
19,105.46
13,694.00
111,219.32
18,498.13
70,068.99
18,800.00
187,206.87
3,972.00
22,940.30
53,007.56
.00
.00
165,599.93
.00
9,584.02
3,000.04
.00
.00
.00
48,104.02
1,280.44
.00
7,976.06
505.69
.00
1,378.37
594.93
3,035.23
6,099.26
237.97

160,628.45
19,307.48
13,953.80
103,291.13
18,337.18
70,201.43
18,745.40
245,127.53
3,854.73
27,093.03
53,707.23
.00
.00
137,279.87
4,818.86
4,155.81
3,216.05
.00
.00
.00
10,298.79
1,238.03
.00
675.02
528.07
330.05
1,122.65
495.07
3,106.82
3,537.16
231.03

170,522.00
19,231.00
13,070.00
104,042.00
18,406.00
74,771.00
18,800.00
298,831.00
3,866.00
27,158.00
50,406.00
212,999.00
150,583.00
129,997.00
5,009.00
4,168.00
3,000.00
45,269.00
161,446.00
22,570.00
9,177.00
1,392.00
234.00
2,207.00
380.00
237.00
237.00
356.00
261.00
736.00
166.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

A67725

AREA AGENCY ON AGING

6772

AREA AGENCY ON AGING

A67725 51005 17BIP PERS SERV
A67725 51005 4322 PERS SERV
A67725 51005 4323 PERS SERV
A67725 51005 4324 PERS SERV
A67725 51005 4325 PERS SERV
A67725 51005 4326 PERS SERV
A67725 51005 4327 PERS SERV
A67725 51005 4330 PERS SERV
A67725 51005 4331 PERS SERV
A67725 51005 4332 PERS SERV
A67725 51005 4338 PERS SERV
A67725 51005 4340 PERS SERV
A67725 51005 4341 PERS SERV
A67725 51005 UNAS PERS SERV
A67725 51010 4324 PT PAY
A67725 51010 4330 PT PAY
A67725 51010 4339 PT PAY
A67725 51010 4340 PT PAY
A67725 51010 4341 PT PAY
A67725 51010 4342 PT PAY
A67725 51010 UNAS PT PAY
A67725 51020 4338 OVERTIME
A67725 51025 4341 SHIFT PAY
A67725 51035 17BIP OTHER COMP
A67725 51035 4322 OTHER COMP
A67725 51035 4323 OTHER COMP
A67725 51035 4324 OTHER COMP
A67725 51035 4325 OTHER COMP
A67725 51035 4326 OTHER COMP
A67725 51035 4330 OTHER COMP
A67725 51035 4332 OTHER COMP

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00

Page

80

Page 138 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A67725 51035 4338 OTHER COMP
A67725 52015 4340 Dept Equip
A67725 52060 4330 Comp Equip
A67725 54000 17BIP TELEPHONE
A67725 54000 4323 TELEPHONE
A67725 54000 4325 TELEPHONE
A67725 54000 4330 TELEPHONE
A67725 54000 4340 TELEPHONE
A67725 54001 17BIP COPY/PRINT
A67725 54001 4323 COPY/PRINT
A67725 54001 4330 COPY/PRINT
A67725 54001 4340 COPY/PRINT
A67725 54004 4330 SOFTWARE
A67725 54005 17BIP Off Supp
A67725 54005 4323 Off Supp
A67725 54005 4325 Off Supp
A67725 54005 4327 Off Supp
A67725 54005 4330 Off Supp
A67725 54005 4331 Off Supp
A67725 54005 4332 Off Supp
A67725 54005 4338 Off Supp
A67725 54005 4340 Off Supp
A67725 54007 4340 Jan Supp
A67725 54007 4341 Jan Supp
A67725 54015 4340 Maint Agmt
A67725 54020 17BIP POSTAGE
A67725 54020 4327 POSTAGE
A67725 54020 4330 POSTAGE
A67725 54020 4340 POSTAGE
A67725 54025 4340 UTILITIES
A67725 54035 17BIP ED & TRAIN
A67725 54035 4323 ED & TRAIN
A67725 54035 4324 ED & TRAIN
A67725 54035 4325 ED & TRAIN
A67725 54035 4330 ED & TRAIN
A67725 54035 4332 ED & TRAIN
A67725 54035 4338 ED & TRAIN
A67725 54035 4340 ED & TRAIN
A67725 54040 4323 DUES/MEMBE
A67725 54040 4330 DUES/MEMBE
A67725 54040 4340 DUES/MEMBE
A67725 54040 UNAS DUES/MEMBE
A67725 54045 17BIP Travel
A67725 54045 4324 Travel

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
726.53
.00
1,019.00
456.00
924.00
264.00
1,773.00
.00
742.00
300.00
2,582.00
.00
339.00
2,497.45
1,592.00
393.00
313.84
5,142.55
100.00
66.93
350.00
.00
.00
.00
.00
550.00
250.00
8,400.00
.00
.00
920.00
550.00
850.00
250.00
1,500.00
289.40
300.00
.00
2,390.00
1,597.00
.00
.00
200.00
650.00

FOR PERIOD 99
2026
REVISED BUD
.00
.00
.00
456.00
924.00
264.00
1,460.00
.00
670.97
205.00
2,582.00
.00
.00
3,912.90
2,971.72
483.51
250.00
4,500.00
100.00
500.00
547.85
.00
.00
.00
.00
300.00
250.00
8,400.00
.00
.00
2,202.00
550.00
1,931.63
410.00
1,000.00
350.00
418.90
.00
1,945.00
1,597.00
.00
662.40
401.03
650.00

2027
Dept Reqst
166.00
7,500.00
.00
456.00
1,848.00
528.00
2,820.00
1,752.00
671.00
300.00
2,582.00
300.00
.00
2,073.00
1,500.00
300.00
250.00
4,500.00
100.00
500.00
200.00
3,000.00
26,000.00
10,000.00
749.00
315.00
250.00
8,842.00
714.00
2,688.00
1,202.00
550.00
1,000.00
410.00
1,000.00
350.00
350.00
350.00
1,945.00
1,217.00
650.00
392.00
200.00
650.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

81

Page 139 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A67725 54045 4326 Travel
A67725 54045 4327 Travel
A67725 54045 4330 Travel
A67725 54045 4332 Travel
A67725 54045 4338 Travel
A67725 54045 4340 Travel
A67725 54048 4330 Prog Supp
A67725 54049 4339 N/R Prog
A67725 54055 4326 PROF SERV
A67725 54055 4330 PROF SERV
A67725 54055 4332 PROF SERV
A67725 54055 UNAS PROF SERV
A67725 54060 17BIP LEGAL ADV
A67725 54060 4323 LEGAL ADV
A67725 54060 4330 LEGAL ADV
A67725 54060 4332 LEGAL ADV
A67725 54060 4338 LEGAL ADV
A67725 54060 4340 LEGAL ADV
A67725 54067 4340 RP RENT/LE
A67725 54070 4330 INSURANCE
A67725 54074 4340 INS-AUTO
A67725 54076 4340 Bldg R&M
A67725 54078 4340 Fuel
A67725 54085 4340 CLOTHING U
A67725 54213 17BIP I/D COPIER
A67725 54213 4330 I/D COPIER
A67725 54213 4340 I/D COPIER
A67725 54300 4340 Veh. R&M
A67725 54301 4340 Veh lease
A67725 54400 4340 Food Supp
A67725 54400 4341 Food Supp
A67725 54400 4342 Food Supp
A67725 54400 UNAS Food Supp
A67725 54444 4340 FEES/PERMI
A67725 54800 17BIP PROG EXP
A67725 54800 4324 PROG EXP
A67725 54800 4326 PROG EXP
A67725 54800 4332 PROG EXP
A67725 54800 4340 PROG EXP
A67725 54800 UNAS PROG EXP
A67725 58020 17BIP RETIREMENT
A67725 58020 4322 RETIREMENT
A67725 58020 4323 RETIREMENT
A67725 58020 4324 RETIREMENT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
680.00
200.00
500.00
294.98
100.00
.00
468.00
2,600.00
131,852.00
7,000.00
11,956.67
37,566.14
1,186.05
550.00
600.00
1,137.75
1,200.00
.00
.00
5,840.00
.00
.00
.00
.00
924.21
2,238.00
.00
.00
.00
.00
.00
.00
25,000.00
.00
1,074.74
11,556.00
10,970.00
5,205.00
.00
66,932.86
23,238.44
2,638.44
1,842.36
15,148.63

FOR PERIOD 99
2026
REVISED BUD
1,234.29
200.00
500.00
300.00
81.10
.00
468.00
4,375.00
196,537.03
7,050.00
3,500.00
135,232.98
1,976.00
855.00
600.00
500.00
1,200.00
.00
.00
5,338.00
.00
.00
.00
.00
903.00
2,238.00
.00
.00
.00
.00
.00
.00
28,817.11
.00
1,054.03
15,447.60
13,850.00
5,400.00
.00
17,000.00
24,195.52
2,975.33
2,142.58
15,662.06

2027
Dept Reqst
1,000.00
200.00
500.00
300.00
100.00
1,100.00
468.00
2,600.00
130,404.00
7,050.00
3,500.00
104,366.00
1,100.00
550.00
600.00
500.00
1,200.00
600.00
26,400.00
21,311.12
5,296.64
6,000.00
18,000.00
1,560.00
948.00
2,350.00
1,480.00
8,500.00
41,520.00
95,842.00
37,000.00
11,430.00
88,589.00
460.00
983.00
11,556.00
10,800.00
5,400.00
54,500.00
17,000.00
29,364.00
3,334.00
2,262.00
17,727.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

82

Page 140 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A67725 58020 4325 RETIREMENT
A67725 58020 4326 RETIREMENT
A67725 58020 4327 RETIREMENT
A67725 58020 4330 RETIREMENT
A67725 58020 4331 RETIREMENT
A67725 58020 4332 RETIREMENT
A67725 58020 4338 RETIREMENT
A67725 58020 4340 RETIREMENT
A67725 58020 4341 RETIREMENT
A67725 58020 UNAS RETIREMENT
A67725 58030 17BIP FICA
A67725 58030 4322 FICA
A67725 58030 4323 FICA
A67725 58030 4324 FICA
A67725 58030 4325 FICA
A67725 58030 4326 FICA
A67725 58030 4327 FICA
A67725 58030 4330 FICA
A67725 58030 4331 FICA
A67725 58030 4332 FICA
A67725 58030 4338 FICA
A67725 58030 4339 FICA
A67725 58030 4340 FICA
A67725 58030 4341 FICA
A67725 58030 4342 FICA
A67725 58030 UNAS FICA
A67725 58040 17BIP WRKS COMP
A67725 58040 4322 WRKS COMP
A67725 58040 4323 WRKS COMP
A67725 58040 4324 WRKS COMP
A67725 58040 4325 WRKS COMP
A67725 58040 4326 WRKS COMP
A67725 58040 4327 WRKS COMP
A67725 58040 4330 WRKS COMP
A67725 58040 4331 WRKS COMP
A67725 58040 4332 WRKS COMP
A67725 58040 4338 WRKS COMP
A67725 58040 4339 WRKS COMP
A67725 58040 4340 WRKS COMP
A67725 58040 4341 WRKS COMP
A67725 58040 4342 WRKS COMP
A67725 58040 UNAS WRKS COMP
A67725 58060 17BIP HEALTH INS
A67725 58060 4322 HEALTH INS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
2,568.74
9,835.27
2,529.31
26,006.96
534.38
3,589.23
6,544.52
.00
.00
17,031.65
13,213.70
1,500.25
1,047.59
8,613.72
1,460.62
5,592.47
1,438.20
15,521.10
303.86
2,040.89
3,721.31
229.50
.00
.00
.00
10,359.63
4,929.09
597.00
229.62
3,168.70
428.62
2,112.47
658.23
5,281.17
122.46
857.23
1,393.00
137.77
.00
.00
.00
4,714.78
46,118.01
5,817.87

FOR PERIOD 99
2026
REVISED BUD
2,824.84
10,996.24
2,811.81
39,934.47
578.21
4,098.61
8,241.79
.00
.00
20,591.98
12,339.72
1,517.42
1,092.71
8,356.30
1,440.67
5,608.08
1,434.03
18,907.70
294.89
2,090.29
4,203.31
246.03
.00
.00
.00
11,289.76
4,153.60
481.83
244.24
2,776.89
326.20
1,735.33
532.30
5,486.62
99.17
731.60
1,360.40
121.02
.00
.00
.00
3,991.82
61,097.58
5,850.30

2027
Dept Reqst
3,190.00
12,755.00
3,196.00
50,926.00
657.00
4,645.00
8,834.00
36,210.00
30,256.00
22,099.00
13,214.00
1,500.00
1,018.00
8,361.00
1,435.00
5,740.00
1,438.00
23,236.00
296.00
2,090.00
3,975.00
230.00
19,758.00
23,888.00
1,727.00
10,647.00
4,473.00
511.00
256.00
2,936.00
341.00
2,059.00
554.00
6,750.00
99.00
753.00
1,292.00
90.00
7,212.00
9,501.00
1,015.00
3,964.00
45,818.00
6,224.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

83

Page 141 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A67725 58060 4323 HEALTH INS
A67725 58060 4324 HEALTH INS
A67725 58060 4325 HEALTH INS
A67725 58060 4326 HEALTH INS
A67725 58060 4327 HEALTH INS
A67725 58060 4330 HEALTH INS
A67725 58060 4332 HEALTH INS
A67725 58060 4338 HEALTH INS
A67725 58060 4340 HEALTH INS
A67725 58060 4341 HEALTH INS
A67725 58060 UNAS HEALTH INS
A67725 58062 17BIP DENTAL INS
A67725 58062 4322 DENTAL INS
A67725 58062 4323 DENTAL INS
A67725 58062 4324 DENTAL INS
A67725 58062 4325 DENTAL INS
A67725 58062 4326 DENTAL INS
A67725 58062 4327 DENTAL INS
A67725 58062 4330 DENTAL INS
A67725 58062 4331 DENTAL INS
A67725 58062 4332 DENTAL INS
A67725 58062 4338 DENTAL INS
A67725 58062 4340 DENTAL INS
A67725 58062 4341 DENTAL INS
A67725 58062 UNAS DENTAL INS
A67725 58065 17BIP VISION INS
A67725 58065 4322 VISION INS
A67725 58065 4323 VISION INS
A67725 58065 4324 VISION INS
A67725 58065 4325 VISION INS
A67725 58065 4326 VISION INS
A67725 58065 4327 VISION INS
A67725 58065 4330 VISION INS
A67725 58065 4332 VISION INS
A67725 58065 4338 VISION INS
A67725 58065 4340 VISION INS
A67725 58065 4341 VISION INS
A67725 58065 UNAS VISION INS

2025
REVISED BUD
2,400.98
21,156.46
2,499.97
15,506.43
8,404.60
42,176.69
10,096.16
3,539.92
.00
.00
34,139.74
137.16
35.19
13.54
186.80
25.27
124.53
38.80
244.55
7.22
50.53
53.24
.00
.00
202.14
31.75
3.33
2.94
29.01
5.49
21.17
8.43
60.96
1.57
1.96
.00
.00
41.16

2026
REVISED BUD
1,771.64
18,693.70
2,366.10
15,963.55
8,452.42
57,876.96
10,829.28
10,151.79
.00
.00
12,932.15
273.74
33.32
12.38
162.72
18.05
120.02
36.82
324.62
6.86
50.60
94.09
.00
.00
107.59
46.91
3.14
3.67
22.27
4.90
20.19
8.00
80.31
1.37
6.86
.00
.00
29.76

2027
Dept Reqst
2,321.00
20,818.00
3,244.00
18,263.00
8,888.00
80,292.00
11,212.00
5,325.00
45,234.00
29,913.00
18,552.00
296.00
34.00
12.00
97.00
19.00
139.00
.00
384.00
7.00
51.00
87.00
237.00
47.00
121.00
45.00
3.00
4.00
12.00
5.00
22.00
.00
91.00
1.00
4.00
50.00
29.00
27.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL AREA AGENCY ON AGING
TOTAL AREA AGENCY ON AGING

1,690,685.28
1,690,685.28

1,824,202.75
1,824,202.75

3,047,502.76
3,047,502.76

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

84

Page 142 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-35,025.00
-40,000.00
-65,000.00
-24,000.00

-35,700.00
-45,000.00
-47,700.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-164,025.00
-164,025.00

-128,400.00
-128,400.00

.00
.00

.00
.00

.00
.00

.00
.00

A677443 43772 4341 SNAP

-281,897.00

-299,263.00

.00

.00

.00

.00

TOTAL NUTRITION
TOTAL NUTRITION

-281,897.00
-281,897.00

-299,263.00
-299,263.00

.00
.00

.00
.00

.00
.00

.00
.00

-191,412.00

-140,336.00

.00

.00

.00

.00

-191,412.00
-191,412.00

-140,336.00
-140,336.00

.00
.00

.00
.00

.00
.00

.00
.00

253,739.05

220,144.48

.00

.00

.00

.00

GENERAL FUND
A677442

NUTRITION

6774

NUTRITION

A677442 41972 4340 TITLE 111C
A677442 41972 4341 SNAP
A677442 41972 4342 NUTRITION
A677442 42655 EMPM MINOR SALE
TOTAL NUTRITION
TOTAL NUTRITION
A677443

NUTRITION

6774

NUTRITION

A677444

NUTRITION

6774

NUTRITION

A677444 44772 4340 TITLE 111C
TOTAL NUTRITION
TOTAL NUTRITION
A67745

NUTRITION

6774

NUTRITION

A67745 51005 4340 PERS SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

85

Page 143 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A67745 51005 4341 PERS SERV
A67745 51010 4340 PT PAY
A67745 51010 4341 PT PAY
A67745 51010 4342 PT PAY
A67745 51025 4340 SHIFT PAY
A67745 51025 4341 SHIFT PAY
A67745 51035 4340 OTHER COMP
A67745 51035 4341 OTHER COMP
A67745 52015 4340 Dept Equip
A67745 54000 4340 TELEPHONE
A67745 54001 4340 COPY/PRINT
A67745 54001 EMPM COPY/PRINT
A67745 54005 4340 Off Supp
A67745 54005 EMPM Off Supp
A67745 54007 4340 Jan Supp
A67745 54007 4341 Jan Supp
A67745 54007 EMPM Jan Supp
A67745 54015 4340 Maint Agmt
A67745 54020 4340 POSTAGE
A67745 54025 4340 UTILITIES
A67745 54035 4340 ED & TRAIN
A67745 54040 4340 DUES/MEMBE
A67745 54045 4340 Travel
A67745 54055 4340 PROF SERV
A67745 54060 4340 LEGAL ADV
A67745 54067 4340 RP RENT/LE
A67745 54070 4340 INSURANCE
A67745 54074 4340 INS-AUTO
A67745 54076 4340 Bldg R&M
A67745 54078 4340 Fuel
A67745 54085 4340 CLOTHING U
A67745 54213 4340 I/D COPIER
A67745 54300 4340 Veh. R&M
A67745 54301 4340 Veh lease
A67745 54400 4340 Food Supp
A67745 54400 4341 Food Supp
A67745 54400 4342 Food Supp
A67745 54400 EMPM Food Supp
A67745 54444 4340 FEES/PERMI
A67745 54800 4340 PROG EXP
A67745 58020 4340 RETIREMENT
A67745 58020 4341 RETIREMENT
A67745 58020 4342 RETIREMENT
A67745 58030 4340 FICA

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
151,301.12
57,285.50
122,009.69
39,277.78
78.30
78.30
6,029.25
1,507.31
6,200.00
1,015.00
300.00
25.00
3,800.00
100.00
28,912.41
10,000.00
3,875.00
749.00
680.00
2,813.17
649.00
1,414.00
1,600.00
.00
600.00
26,400.00
7,888.00
2,356.00
8,000.00
12,000.00
2,854.84
1,409.00
9,000.00
46,254.12
154,904.98
37,000.00
11,430.00
20,204.90
460.00
54,500.00
33,344.01
25,307.15
50.97
23,167.25

FOR PERIOD 99
2026
REVISED BUD
141,383.36
28,663.21
156,937.95
37,958.98
.00
234.90
3,750.13
.00
7,500.00
876.00
300.00
.00
3,000.00
.00
25,000.00
10,000.00
.00
749.00
680.00
2,688.00
350.00
920.00
1,100.00
30,908.00
600.00
27,500.00
6,939.00
2,545.00
9,500.00
13,000.00
1,560.00
1,409.00
8,500.00
41,520.00
151,565.00
37,000.00
11,430.00
.00
460.00
66,000.00
33,584.19
27,150.60
.00
19,442.34

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

86

Page 144 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A67745 58030 4341 FICA
A67745 58030 4342 FICA
A67745 58040 4340 WRKS COMP
A67745 58040 4341 WRKS COMP
A67745 58040 4342 WRKS COMP
A67745 58060 4340 HEALTH INS
A67745 58060 4341 HEALTH INS
A67745 58062 4340 DENTAL INS
A67745 58062 4341 DENTAL INS
A67745 58065 4340 VISION INS
A67745 58065 4341 VISION INS
TOTAL NUTRITION
TOTAL NUTRITION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
21,029.57
4,098.11
10,439.87
10,064.83
3,084.51
54,383.01
26,652.10
268.01
56.85
73.89
31.95

2026
REVISED BUD
22,842.54
2,903.86
6,778.98
10,396.98
1,883.02
38,674.51
36,318.62
242.63
140.89
55.64
50.20

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

1,300,752.80
1,300,752.80

1,253,137.01
1,253,137.01

.00
.00

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

87

Page 145 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A711042 42001 PARK & REC

-13,000.00

-13,000.00

-14,000.00

.00

.00

.00

TOTAL DWYER PARK
TOTAL DWYER PARK

-13,000.00
-13,000.00

-13,000.00
-13,000.00

-14,000.00
-14,000.00

.00
.00

.00
.00

.00
.00

A71105 42410 RENTAL R.P
A71105 42705 GIFTS/DONA
A71105 43889 OTHER YTH
A71105 51015 TEMP PAY
A71105 51020 OVERTIME
A71105 52015 Dept Equip
A71105 52320 BLDG IMPRV
A71105 54000 TELEPHONE
A71105 54007 Jan Supp
A71105 54025 UTILITIES
A71105 54050 Equip R&M
A71105 54055 PROF SERV
A71105 54065 RENT/LEASE
A71105 54070 INSURANCE
A71105 54076 Bldg R&M
A71105 54077 C&M Supp
A71105 54078 Fuel
A71105 54085 CLOTHING U
A71105 54300 Veh. R&M
A71105 54444 FEES/PERMI
A71105 54625 GARBAGE
A71105 58020 RETIREMENT
A71105 58030 FICA
A71105 58040 WRKS COMP

-1,000.00
-141,000.00
-5,000.00
75,680.00
2,000.00
141,000.00
10,000.00
840.00
3,600.00
5,000.00
1,000.00
27,850.00
2,000.00
8,152.78
20,000.00
2,500.00
2,000.00
350.00
500.00
400.00
2,650.00
9,852.85
5,789.92
4,592.32

-1,000.00
-158,329.66
.00
50,150.00
.00
18,329.66
9,000.00
950.00
3,600.00
6,000.00
1,000.00
28,000.00
2,000.00
7,506.88
24,300.00
2,850.00
2,000.00
.00
500.00
400.00
3,200.00
7,522.50
3,836.48
3,500.00

-1,000.00
-140,000.00
.00
50,150.00
.00
17,500.00
10,000.00
950.00
3,600.00
5,000.00
1,000.00
29,450.00
2,000.00
11,146.10
25,000.00
2,500.00
2,000.00
350.00
500.00
400.00
2,500.00
8,525.50
3,837.00
3,605.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL DWYER PARK
TOTAL DWYER PARK

178,757.87
178,757.87

15,315.86
15,315.86

39,013.60
39,013.60

.00
.00

.00
.00

.00
.00

GENERAL FUND
A711042

DWYER PARK

7110

DWYER PARK

A71105

DWYER PARK

7110

DWYER PARK

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

88

Page 146 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A73125

YOUTH BUREAU

7312

YOUTH BUREAU

A73125 43820 YB YTH BUREAU
A73125 43889 Other CR
A73125 51005 PERS SERV
A73125 54020 POSTAGE
A73125 54035 ED & TRAIN
A73125 54040 DUES/SUB
A73125 54045 Travel
A73125 54048 Prog Supp
A73125 54815 CONT AGNC
A73125 58020 RETIREMENT
A73125 58030 FICA
A73125 58040 WRKS COMP
A73125 58060 HEALTH INS
TOTAL YOUTH BUREAU
TOTAL YOUTH BUREAU

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-222,191.72
-20,000.00
16,489.00
287.00
625.00
240.00
4,474.00
12,246.63
202,703.00
1,060.93
603.00
323.16
3,140.00

-103,688.42
.00
6,451.50
200.00
1,325.00
120.00
3,154.31
4,430.17
87,100.72
.00
.00
.00
1,014.00

-25,169.00
.00
17,036.00
75.00
700.00
120.00
1,500.00
1,670.00
.00
2,385.00
1,303.00
380.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00

107.28
107.28

.00
.00

.00
.00

.00
.00

.00
.00

Page

89

Page 147 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A798943

SNOWMOBILE CLUBS

7989

SNOWMOBILE CLUBS

A798943 43989 OTHER COMM
TOTAL SNOWMOBILE CLUBS
TOTAL SNOWMOBILE CLUBS
A79895

SNOWMOBILE CLUBS

7989

SNOWMOBILE CLUBS

A79895 54815 CONT AGNC
TOTAL SNOWMOBILE CLUBS
TOTAL SNOWMOBILE CLUBS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-289,576.36

-119,308.00

.00

.00

.00

.00

-289,576.36
-289,576.36

-119,308.00
-119,308.00

.00
.00

.00
.00

.00
.00

.00
.00

276,843.36

107,377.20

.00

.00

.00

.00

276,843.36
276,843.36

107,377.20
107,377.20

.00
.00

.00
.00

.00
.00

.00
.00

Page

90

Page 148 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

A802042 42189 OTHER COMM

-50.00

.00

.00

.00

.00

.00

TOTAL PLANNING
TOTAL PLANNING

-50.00
-50.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

A802043 43989 SNOWMOBILE

.00

.00

-164,717.30

.00

.00

.00

TOTAL PLANNING
TOTAL PLANNING

.00
.00

.00
.00

-164,717.30
-164,717.30

.00
.00

.00
.00

.00
.00

.00
350,074.61
660.00
2,000.00
6,200.00
5,000.00
150.00
200.00
4,000.00
46,134.00
.00
1,500.00
186,342.00
200.00
2,265.61

-100,000.00
354,656.83
660.00
2,000.00
4,000.00
7,961.48
150.00
200.00
4,000.00
45,818.00
150.00
750.00
186,342.00
200.00
3,307.05

-67,567.00
438,129.88
1,320.00
2,000.00
4,680.00
8,333.00
.00
200.00
4,000.00
47,740.00
150.00
1,367.00
5,117.00
200.00
5,800.58

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

GENERAL FUND
A802042

PLANNING

8020

PLANNING

A802043

PLANNING

8020

PLANNING

A80205

PLANNING

8020

PLANNING

A80205 43902 PLANNING
A80205 51005 PERS SERV
A80205 54000 TELEPHONE
A80205 54001 COPY/PRINT
A80205 54004 SOFTWARE
A80205 54005 Off Supp
A80205 54015 Maint Agmt
A80205 54020 POSTAGE
A80205 54035 ED & TRAIN
A80205 54040 DUES/SUB
A80205 54041 PUBLICATIO
A80205 54045 Travel
A80205 54055 PROF SERV
A80205 54060 LEGAL ADV
A80205 54070 INSURANCE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted

Page

91

Page 149 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

GENERAL FUND
A80205 54078 Fuel
A80205 54213 I/D COPIER
A80205 54444 FEES/PERMI
A80205 54815 CONT AGNC
A80205 58020 RETIREMENT
A80205 58030 FICA
A80205 58040 WRKS COMP
A80205 58060 HEALTH INS
A80205 58062 DENTAL INS
A80205 58065 VISION INS

2025
REVISED BUD
50.00
2,337.12
.00
.00
47,098.23
26,780.71
7,653.86
55,162.40
451.20
98.00

2026
REVISED BUD
50.00
2,337.12
1,500.00
.00
53,198.53
27,131.25
7,000.00
72,974.72
451.20
98.00

2027
Dept Reqst
50.00
.00
1,500.00
149,743.00
74,482.08
33,516.93
8,520.00
89,641.44
478.20
97.80

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

TOTAL PLANNING
TOTAL PLANNING

744,357.74
744,357.74

674,936.18
674,936.18

809,499.91
809,499.91

.00
.00

.00
.00

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

92

Page 150 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A87105

CONSERVATION PROGRAMS

8710

CONSERVATION PROGRAMS

A87105 54815 CONT AGNC
TOTAL CONSERVATION PROGRAMS
TOTAL CONSERVATION PROGRAMS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

240,000.00

240,000.00

240,000.00

.00

.00

.00

240,000.00
240,000.00

240,000.00
240,000.00

240,000.00
240,000.00

.00
.00

.00
.00

.00
.00

Page

93

Page 151 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-20,546.07
20,546.07

-19,284.63
19,284.63

-19,375.21
19,375.21

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

.00
.00

A87405

Little York Lake Protection Di

8740

Small Watershed Protection Dis

A87405 41001 R PROP TAX
A87405 54815 CONT AGNC
TOTAL Small Watershed Protec
TOTAL Little York Lake Prote

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

94

Page 152 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A87505

AGRICULTURE & LIVESTOCK

8750

COOPERATIVE EXTENSION

A87505 54815 CONT AGNC
TOTAL COOPERATIVE EXTENSION
TOTAL AGRICULTURE & LIVESTOC

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

331,000.00

331,000.00

425,000.00

.00

.00

.00

331,000.00
331,000.00

331,000.00
331,000.00

425,000.00
425,000.00

.00
.00

.00
.00

.00
.00

Page

95

Page 153 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A90105

STATE RETIREMENT

9010

REPAYMENTS P/R DEDUCTIONS

A90105 99610 RTR Approp Res
TOTAL REPAYMENTS P/R DEDUCTI
TOTAL STATE RETIREMENT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-600,000.00

-2,500,000.00

.00

.00

.00

.00

-600,000.00
-600,000.00

-2,500,000.00
-2,500,000.00

.00
.00

.00
.00

.00
.00

.00
.00

Page

96

Page 154 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A90505

UNEMPLOYMENT INSURANCE

9050

UNEMPLOYMENT INSURANCE

A90505 58050 UNEMPLOYME
TOTAL UNEMPLOYMENT INSURANCE
TOTAL UNEMPLOYMENT INSURANCE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

50,000.00

40,000.00

40,000.00

.00

.00

.00

50,000.00
50,000.00

40,000.00
40,000.00

40,000.00
40,000.00

.00
.00

.00
.00

.00
.00

Page

97

Page 155 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

6,206,548.13

6,529,828.20

6,796,180.00

.00

.00

.00

6,206,548.13
6,206,548.13

6,529,828.20
6,529,828.20

6,796,180.00
6,796,180.00

.00
.00

.00
.00

.00
.00

A90605

HEALTH INSURANCE

9060

HEALTH,DENTAL,VISION INSURANCE

A90605 58060 HEALTH INS
TOTAL HEALTH,DENTAL,VISION I
TOTAL HEALTH INSURANCE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

98

Page 156 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

GENERAL FUND
A99015

I/F Transfer to/from D

9901

INTERFUND TRANSFERS

A99015 99014 I/F OUT D
TOTAL INTERFUND TRANSFERS
TOTAL I/F Transfer to/from D

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

7,071,992.42

6,881,354.19

7,944,691.81

.00

.00

.00

7,071,992.42
7,071,992.42

6,881,354.19
6,881,354.19

7,944,691.81
7,944,691.81

.00
.00

.00
.00

.00
.00

Page

99

Page 157 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget
2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

42,649.01
277,740.00
183,154.54
130,578.68
23,305.00

18,019.70
257,761.31
230,154.16
144,328.68
145,020.70

.00
.00
.00
.00
.00

.00
.00
.00
.00
.00

.00
.00
.00
.00
.00

.00
.00
.00
.00
.00

657,427.23
657,427.23
4,247,496.83

795,284.55
795,284.55
2,089,661.75

.00
.00
10,839,024.09

.00
.00
.00

.00
.00
.00

.00
.00
.00

GENERAL FUND
A99095

I/F Transfer to/from HH

9909

TRANSFER TO CAPITAL PROJECTS

A99095 59950 100LL I/F Out HH
A99095 59950 25CAH I/F Out HH
A99095 59950 ERRBR I/F Out HH
A99095 59950 HBRB I/F Out HH
A99095 59950 TWAB I/F Out HH
TOTAL TRANSFER TO CAPITAL PR
TOTAL I/F Transfer to/from H
TOTAL GENERAL FUND

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

100

Page 158 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SPECIAL GRANT

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

.00

-169,400.00

.00

.00

.00

.00

.00
.00

-169,400.00
-169,400.00

.00
.00

.00
.00

.00
.00

.00
.00

-224,962.86
-100,000.00
-15,000.00
-1,620.00

-296,061.30
-100,000.00
-13,375.00
-8,434.00

-127,532.00
.00
-13,510.00
-15,000.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-341,582.86
-341,582.86

-417,870.30
-417,870.30

-156,042.00
-156,042.00

.00
.00

.00
.00

.00
.00

153,991.29
.00
825.00
.00
600.00
250.00
52.00
5,500.00
4,250.00
1,000.00
5,000.00
100,000.00

158,768.40
5,500.00
1,300.00
750.00
350.77
.00
50.00
2,000.00
3,750.00
1,195.71
115,403.48
100,000.00

172,587.00
25,432.00
1,428.00
764.00
400.00
.00
50.00
2,000.00
3,750.00
1,300.00
25.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

CD629043 State Aid
6290

WIA GRANT ADMINISTRATION

CD629043 43791 RETI WIOA
TOTAL WIA GRANT ADMINISTRATI
TOTAL State Aid
CD629044 WIA-GRANT ADMIN REVENUE
6290

WIA GRANT ADMINISTRATION

CD629044 44375 WIA/WIOA
CD629044 44375 INC WIA/WIOA
CD629044 44375 TANF WIA/WIOA
CD629044 44378 NYESS WIA REV
TOTAL WIA GRANT ADMINISTRATI
TOTAL WIA-GRANT ADMIN REVENU
CD62905

WIA - GRANT ADMIN EXPENSES

6290

WIA GRANT ADMINISTRATION

CD62905 51005 PERS SERV
CD62905 51035 OTHER COMP
CD62905 54000 TELEPHONE
CD62905 54001 COPY/PRINT
CD62905 54005 Off Supp
CD62905 54015 MainAgree
CD62905 54020 POSTAGE
CD62905 54035 ED & TRAIN
CD62905 54040 DUES/MEMBE
CD62905 54045 Travel
CD62905 54048 Prog Supp
CD62905 54048 INC Prog Supp

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

101

Page 159 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SPECIAL GRANT
CD62905 54048 RETI Prog Supp
CD62905 54060 LEGAL ADV
CD62905 54070 LIAB INS
CD62905 54213 I/D COPIER
CD62905 58020 RETIREMENT
CD62905 58030 FICA
CD62905 58040 WRKS COMP
CD62905 58060 HEALTH INS
CD62905 58062 DENTAL INS
CD62905 58065 VISION INS
TOTAL WIA GRANT ADMINISTRATI
TOTAL WIA - GRANT ADMIN EXPE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
.00
300.00
1,160.00
850.00
21,558.78
11,780.33
3,600.00
30,645.78
180.48
39.20

2026
REVISED BUD
127,420.00
300.00
1,020.17
.00
24,640.26
12,566.53
2,800.00
29,236.07
180.48
39.20

2027
Dept Reqst
.00
300.00
1,720.76
.00
33,663.00
15,149.00
2,840.00
35,733.00
191.28
39.12

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

341,582.86
341,582.86

587,271.07
587,271.07

297,372.16
297,372.16

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

102

Page 160 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SPECIAL GRANT

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-23,708.00

-63,703.79

-67,592.44

.00

.00

.00

-23,708.00
-23,708.00

-63,703.79
-63,703.79

-67,592.44
-67,592.44

.00
.00

.00
.00

.00
.00

-547,458.40
-154,250.00
.00
.00
.00
.00
.00

-2,000.00
-160,531.69
-111,185.45
-18,481.49
-3,215.00
-157,016.89
-153,179.10

-142,240.00
-158,225.00
-111,185.45
-18,481.49
.00
-157,016.89
-153,179.10

.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00

-701,708.40
-701,708.40

-605,609.62
-605,609.62

-740,327.93
-740,327.93

.00
.00

.00
.00

.00
.00

234,020.05
22,918.00
107,441.00
35,711.00
.00
1,408.07
.00
.00
300.00

286,825.30
.00
124,816.10
30,794.11
875.40
.00
1,382.12
300.00
.00

297,767.00
.00
123,832.00
11,214.00
1,104.00
.00
1,420.00
150.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00

CD629242 WIA LOCAL REVENUE
6292

WIA EMPLOYMENT & TRAINING

CD629242 41289 JSW DEPT FEES
TOTAL WIA EMPLOYMENT & TRAIN
TOTAL WIA LOCAL REVENUE
CD629244 WIA-E & T REVENUE
6292

WIA EMPLOYMENT & TRAINING

CD629244 44375 WIA/WIOA
CD629244 44375 TANF WIA/WIOA
CD629244 44375 WADW WIA/WIOA
CD629244 44375 WAMW WIA/WIOA
CD629244 44375 WD2A WIA/WIOA
CD629244 44375 WDWW WIA/WIOA
CD629244 44375 WYTH WIA/WIOA
TOTAL WIA EMPLOYMENT & TRAIN
TOTAL WIA-E & T REVENUE
CD62925

WIA - E & T

6292

WIA EMPLOYMENT & TRAINING

CD62925 51005 PERS SERV
CD62925 51005 JSW PERS SERV
CD62925 51015 TANF TEMP PAY
CD62925 51015 YTH TEMP PAY
CD62925 54000 CELL/L/DIS
CD62925 54000 200A CELL/L/DIS
CD62925 54001 COPY/PRINT
CD62925 54004 COMP SOFT
CD62925 54004 WADW COMP SOFT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

103

Page 161 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SPECIAL GRANT
CD62925 54005 Off Supp
CD62925 54005 JSW Off Supp
CD62925 54005 WYOW Off Supp
CD62925 54020 POSTAGE
CD62925 54025 UTILITIES
CD62925 54035 ED & TRAIN
CD62925 54040 DUES/MEMBE
CD62925 54041 PUBLICATIO
CD62925 54045 Travel
CD62925 54048 Prog Supp
CD62925 54048 TANF Prog Supp
CD62925 54060 LEGAL ADV
CD62925 54060 TANF LEGAL ADV
CD62925 54067 RP RENT/LE
CD62925 54070 LIAB INS
CD62925 54213 TANF I/D COPIER
CD62925 54802 PROG EDUCT
CD62925 58020 RETIREMENT
CD62925 58020 JSW RETIREMENT
CD62925 58020 TANF RETIREMENT
CD62925 58030 FICA
CD62925 58030 JSW FICA
CD62925 58030 TANF FICA
CD62925 58030 WYOW FICA
CD62925 58040 WRKS COMP
CD62925 58040 JSW WRKS COMP
CD62925 58040 TANF WRKS COMP
CD62925 58060 HEALTH INS
CD62925 58060 JSW HEALTH INS
CD62925 58062 DENTAL INS
CD62925 58062 JSW DENTAL INS
CD62925 58065 VISION INS
CD62925 58065 JSW VISION INS
TOTAL WIA EMPLOYMENT & TRAIN
TOTAL WIA - E & T

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
1,169.52
100.00
.00
544.00
11,906.34
2,225.00
625.00
.00
3,922.11
19,911.21
.00
636.00
250.00
60,954.11
760.12
1,006.24
98,971.46
32,257.97
2,296.00
.00
18,193.04
1,547.00
7,695.67
2,731.89
11,125.00
907.00
.00
39,491.40
3,786.00
451.20
46.00
98.00
11.00

2026
REVISED BUD
1,761.11
2.69
9.06
657.00
.00
1,450.00
.00
255.77
2,010.54
3,648.49
4,305.42
542.74
.00
98,217.60
704.42
.00
.00
43,024.23
.00
2,199.56
21,942.14
.00
9,548.44
2,354.76
8,400.00
.00
1,000.00
43,535.23
.00
451.20
.00
98.00
.00

2027
Dept Reqst
400.00
.00
.00
500.00
.00
.00
.00
.00
1,000.00
.00
.00
.00
.00
48,000.00
442.51
.00
.00
50,621.02
.00
.00
22,779.23
.00
.00
.00
8,520.00
.00
.00
47,888.52
.00
478.20
.00
97.80
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

725,416.40
725,416.40

691,111.43
691,111.43

616,214.28
616,214.28

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

104

Page 162 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SPECIAL GRANT

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-234,676.52
53,131.19
181,545.33

-110,929.60
40,064.72
70,864.88

.00
.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
21,798.79

.00
.00
-50,375.93

.00
.00
.00

.00
.00
.00

.00
.00
.00

CD69895

Other Economic Assistance

1040

CLERK OF THE LEGISLATIVE BOARD

CD69895 44910 CDBG
CD69895 54055 PROF SERV
CD69895 54815 CONT AGNC
TOTAL CLERK OF THE LEGISLATI
TOTAL Other Economic Assista
TOTAL SPECIAL GRANT

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

105

Page 163 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-625,915.00
-290,000.00
-1,500,000.00
-1,666,966.87

-752,378.39
-241,598.26
-1,454,209.16
-1,964,669.52

-752,378.39
-241,598.26
-1,454,209.16
-1,964,669.52

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-4,082,881.87
-4,082,881.87

-4,412,855.33
-4,412,855.33

-4,412,855.33
-4,412,855.33

.00
.00

.00
.00

.00
.00

-51,135.10

-50,000.00

-50,000.00

.00

.00

.00

-51,135.10
-51,135.10

-50,000.00
-50,000.00

-50,000.00
-50,000.00

.00
.00

.00
.00

.00
.00

-7,556,421.21
-6,730,497.28

-7,556,421.21
-6,730,497.28

.00
.00

.00
.00

.00
.00

-12,874,415.60 -14,286,918.49 -14,286,918.49
-12,874,415.60 -14,286,918.49 -14,286,918.49

.00
.00

.00
.00

.00
.00

.00

.00

.00

COUNTY MEDICAL INSURANCE

2027
Adopted

CH906042 DEPARTMENTAL/LOCAL REVENUE
9060

HEALTH,DENTAL,VISION INSURANCE

CH906042 42222 INS DIR PA
CH906042 42700 Med Part D
CH906042 42701 REF.APPR.E
CH906042 42709 EMPL SHARE
TOTAL HEALTH,DENTAL,VISION I
TOTAL DEPARTMENTAL/LOCAL REV

CH906045 HEALTH,DENTAL,VISION INSURANCE
9060

HEALTH,DENTAL,VISION INSURANCE

CH906045 42401 INT & EARN
TOTAL HEALTH,DENTAL,VISION I
TOTAL HEALTH,DENTAL,VISION I

CH906048 HEALTH,DENTAL,VISION INSURANCE
9060

HEALTH,DENTAL,VISION INSURANCE

CH906048 47060 EMP HINS
CH906048 47061 Er Ret
TOTAL HEALTH,DENTAL,VISION I
TOTAL HEALTH,DENTAL,VISION I

-6,667,867.47
-6,206,548.13

CH90605

HEALTH,DENTAL,VISION INSURANCE

9060

HEALTH,DENTAL,VISION INSURANCE

CH90605 51005 PERS SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

64,367.36

67,939.00

75,202.31

Page

106

Page 164 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY MEDICAL INSURANCE
CH90605 51035 OTHER COMP
CH90605 54055 PROF SERV
CH90605 54070 STOP LOSS
CH90605 54444 FEES/PERMI
CH90605 54701 WELLNESS
CH90605 54701 EAC WELLNESS
CH90605 54701 WELL WELLNESS
CH90605 58020 RETIREMENT
CH90605 58030 FICA
CH90605 58040 WRKS COMP
CH90605 58060 HEALTH INS
CH90605 58062 DENTAL INS
CH90605 58065 VISION INS
CH90605 58800 TPA INSUR
CH90605 58800 RET MED CLAIM
CH90605 91000 APP F/B
TOTAL HEALTH,DENTAL,VISION I
TOTAL HEALTH,DENTAL,VISION I
TOTAL COUNTY MEDICAL INSURAN

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
.00
871,275.00
250,000.00
5,000.00
34,345.57
.00
.00
8,659.83
4,924.10
1,530.77
21,717.30
90.24
19.60
10,126,961.79
5,623,886.58
.00

2026
REVISED BUD
.00
967,176.98
275,000.00
5,000.00
.00
25,000.00
8,105.39
10,190.85
5,197.33
1,400.00
21,717.30
90.24
.00
10,835,849.11
6,595,438.94
-56,451.45

2027
Dept Reqst
4,151.18
958,402.50
275,000.00
5,000.00
.00
25,000.00
5,000.00
13,490.09
6,070.54
1,420.00
25,322.40
95.64
.00
10,835,849.11
6,595,438.94
-56,451.45

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

17,012,778.14
17,012,778.14
4,345.57

18,761,653.69
18,761,653.69
11,879.87

18,768,991.26
18,768,991.26
19,217.44

.00
.00
.00

.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

107

Page 165 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D331042

TRAFFIC DIVISION

3310

TRAFFIC DIVISION

D331042 42300 TRANSP REV
TOTAL TRAFFIC DIVISION
TOTAL TRAFFIC DIVISION
D33105

TRAFFIC DIVISION

3310

TRAFFIC DIVISION

D33105 51005 PERS SERV
D33105 51020 OVERTIME
D33105 51025 SHIFT PAY
D33105 54007 Jan Supp
D33105 54050 Equip R&M
D33105 54065 RENT/LEASE
D33105 54077 C&M Supp
D33105 58020 RETIREMENT
D33105 58030 FICA
D33105 58040 WRKS COMP
D33105 58060 HEALTH INS
D33105 58062 DENTAL INS
D33105 58065 VISION INS
TOTAL TRAFFIC DIVISION
TOTAL TRAFFIC DIVISION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-1,000.00

-1,000.00

-1,000.00

.00

.00

.00

-1,000.00
-1,000.00

-1,000.00
-1,000.00

-1,000.00
-1,000.00

.00
.00

.00
.00

.00
.00

47,269.29
500.00
100.00
11,885.00
.00
2,925.00
186,511.00
6,440.22
3,662.00
1,530.77
6,339.22
64.07
13.91

42,132.15
.00
100.00
20,000.00
500.00
5,000.00
200,000.00
6,319.82
3,223.11
1,400.00
6,719.57
64.07
13.92

43,120.94
.00
100.00
20,000.00
500.00
5,000.00
200,000.00
7,347.56
3,306.40
1,420.00
7,391.52
67.90
13.88

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

267,240.48
267,240.48

285,472.64
285,472.64

288,268.20
288,268.20

.00
.00

.00
.00

.00
.00

Page

108

Page 166 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D501045

HIGHWAY ADMINISTRATION DIV.

5010

HIGHWAY & STREET ADMIN

D501045 42401 INT & EARN
TOTAL HIGHWAY & STREET ADMIN
TOTAL HIGHWAY ADMINISTRATION
D50105

HIGHWAY ADMINISTRATION DIV.

5010

HIGHWAY & STREET ADMIN

D50105 51005 PERS SERV
D50105 54000 TELEPHONE
D50105 54001 COPY/PRINT
D50105 54005 Off Supp
D50105 54020 POSTAGE
D50105 54035 ED & TRAIN
D50105 54040 DUES/MEMBE
D50105 54060 LEGAL ADV
D50105 54070 INSURANCE
D50105 54213 I/D COPIER
D50105 54765 JUDG&CLAIM
D50105 58020 RETIREMENT
D50105 58030 FICA
D50105 58040 WRKS COMP
D50105 58060 HEALTH INS
D50105 58062 DENTAL INS
D50105 58065 VISION INS
TOTAL HIGHWAY & STREET ADMIN
TOTAL HIGHWAY ADMINISTRATION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-200.00

-200.00

-200.00

.00

.00

.00

-200.00
-200.00

-200.00
-200.00

-200.00
-200.00

.00
.00

.00
.00

.00
.00

469,077.93
3,020.00
200.00
2,500.00
1,000.00
1,341.00
1,000.00
232.00
8,451.18
2,545.00
26,106.00
63,108.65
35,884.46
9,184.64
86,869.20
451.20
98.00

508,986.62
3,280.00
200.00
2,500.00
1,000.00
2,558.00
1,000.00
538.69
9,793.99
2,544.36
7,903.31
76,347.99
38,937.48
8,400.00
112,799.67
451.20
98.00

622,075.16
3,280.00
200.00
2,500.00
1,050.00
2,500.00
1,000.00
1,000.00
6,947.50
2,671.20
7,500.00
105,752.75
47,588.74
9,940.00
134,490.24
478.20
97.80

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

711,069.26
711,069.26

777,339.31
777,339.31

949,071.59
949,071.59

.00
.00

.00
.00

.00
.00

Page

109

Page 167 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D50205

HIGHWAY ENGINEERING DIVISION

5020

ENGINEERING

D50205 51005 PERS SERV
D50205 51020 OVERTIME
D50205 51025 SHIFT PAY
D50205 54005 Off Supp
D50205 54048 Prog Supp
D50205 54050 Equip R&M
D50205 54062 ENG FEES
D50205 54065 RENT/LEASE
D50205 58020 RETIREMENT
D50205 58030 FICA
D50205 58040 WRKS COMP
TOTAL ENGINEERING
TOTAL HIGHWAY ENGINEERING DI

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

49,102.43
600.00
60.00
100.00
300.00
500.00
5,000.00
3,250.00
4,747.66
2,699.59
1,086.85

74,520.53
.00
60.00
100.00
300.00
500.00
5,000.00
3,250.00
11,178.07
5,700.82
1,400.00

78,037.44
600.00
60.00
100.00
300.00
500.00
5,000.00
3,250.00
13,378.56
6,020.35
1,420.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

67,446.53
67,446.53

102,009.42
102,009.42

108,666.35
108,666.35

.00
.00

.00
.00

.00
.00

Page

110

Page 168 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D511042

HIGHWAY DEPT REVENUE

5110

MAINTENANCE OF ROADS

D511042 41789 MISC REV
D511042 42302 STATE SNOW
TOTAL MAINTENANCE OF ROADS
TOTAL HIGHWAY DEPT REVENUE
D51105

HIGHWAY MAINTENANCY DIV.

5110

MAINTENANCE OF ROADS

D51105 51005 PERS SERV
D51105 51015 TEMP PAY
D51105 51020 OVERTIME
D51105 51025 SHIFT PAY
D51105 51035 OTHER COMP
D51105 51070 MEALS
D51105 54007 Jan Supp
D51105 54035 ED & TRAIN
D51105 54065 RENT/LEASE
D51105 54065 01 RENT/LEASE
D51105 54065 03 RENT/LEASE
D51105 54065 04 RENT/LEASE
D51105 54065 05 RENT/LEASE
D51105 54065 06 RENT/LEASE
D51105 54065 07 RENT/LEASE
D51105 54065 08 RENT/LEASE
D51105 54065 10 RENT/LEASE
D51105 54065 11 RENT/LEASE
D51105 54065 12 RENT/LEASE
D51105 54065 13 RENT/LEASE
D51105 54065 15 RENT/LEASE
D51105 54065 7300 RENT/LEASE
D51105 54065 7301 RENT/LEASE
D51105 54065 7306 RENT/LEASE
D51105 54070 LIAB INS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-4,000.00
-1,000,000.00

-4,000.00
-1,000,000.00

-4,000.00
-1,300,000.00

.00
.00

.00
.00

.00
.00

-1,004,000.00
-1,004,000.00

-1,004,000.00
-1,004,000.00

-1,304,000.00
-1,304,000.00

.00
.00

.00
.00

.00
.00

1,679,459.83
24,960.00
70,000.00
6,000.00
17,500.00
100.00
2,300.00
800.00
128,000.00
25,400.00
5,000.00
35,000.00
46,000.00
125,000.00
100,000.00
40,000.00
60,000.00
45,000.00
115,000.00
20,000.00
4,000.00
600,000.00
400,000.00
25,000.00
9,900.17

1,608,817.83
39,780.00
70,000.00
5,840.00
17,500.00
100.00
2,300.00
800.00
128,000.00
25,400.00
5,000.00
35,000.00
46,000.00
125,000.00
100,000.00
40,000.00
60,000.00
45,000.00
115,000.00
20,000.00
4,000.00
600,000.00
400,000.00
25,000.00
10,889.23

1,757,289.91
39,780.00
70,000.00
6,000.00
17,500.00
100.00
2,300.00
800.00
128,000.00
25,400.00
5,000.00
40,000.00
46,000.00
150,000.00
100,000.00
40,000.00
80,000.00
45,000.00
115,000.00
50,000.00
4,000.00
700,000.00
500,000.00
25,000.00
23,484.13

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

111

Page 169 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51105 54077 C&M Supp
D51105 54077 01 C&M Supp
D51105 54077 03 C&M Supp
D51105 54077 04 C&M Supp
D51105 54077 05 C&M Supp
D51105 54077 07 C&M Supp
D51105 54077 10 C&M Supp
D51105 54077 11 C&M Supp
D51105 54077 12 C&M Supp
D51105 54077 13 C&M Supp
D51105 54077 15 C&M Supp
D51105 54077 7306 C&M Supp
D51105 54077 7800 C&M Supp
D51105 54085 CLOTHING U
D51105 54444 FEES/PERMI
D51105 54815 7300 CONT AGNC
D51105 58020 RETIREMENT
D51105 58030 FICA
D51105 58040 WRKS COMP
D51105 58060 HEALTH INS
D51105 58062 DENTAL INS
D51105 58065 VISION INS
TOTAL MAINTENANCE OF ROADS
TOTAL HIGHWAY MAINTENANCY DI

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
5,600.00
8,000.00
25,000.00
4,500.00
30,000.00
210,426.00
.00
18,050.00
395,950.00
2,500.00
3,000.00
1,000.00
943,500.00
14,000.00
1,100.00
381,821.00
234,348.24
133,253.68
52,490.20
383,815.47
2,098.98
374.93

2026
REVISED BUD
6,600.00
8,000.00
25,000.00
19,500.00
30,000.00
250,000.00
10,000.00
20,000.00
425,000.00
5,000.00
3,000.00
50,500.00
850,000.00
14,000.00
1,100.00
338,997.42
261,314.69
133,270.49
45,400.00
384,295.20
1,738.02
316.16

2027
Dept Reqst
6,600.00
8,000.00
25,000.00
10,000.00
40,000.00
250,000.00
10,000.00
20,000.00
500,000.00
5,000.00
3,000.00
60,000.00
1,000,000.00
14,000.00
1,100.00
345,778.00
321,396.88
144,628.60
46,860.00
551,276.04
2,418.74
396.88

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

6,435,248.50
6,435,248.50

6,412,459.04
6,412,459.04

7,336,109.18
7,336,109.18

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

112

Page 170 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D511243

HIGHWAY PROJECTS

5112

PERMANENT IMPROVEMENTS

D511243 43501 CHIPS
D511243 43501 CEWR CHIPS
D511243 43501 PAVE CHIPS
D511243 43501 POP CHIPS
TOTAL PERMANENT IMPROVEMENTS
TOTAL HIGHWAY PROJECTS
D51125

HIGHWAY PROJECTS

5112

PERMANENT IMPROVEMENTS

D51125 51005 7047 PERS SERV
D51125 51005 7147A PERS SERV
D51125 51005 7147B PERS SERV
D51125 51005 7147C PERS SERV
D51125 51005 7152 PERS SERV
D51125 51005 7153 PERS SERV
D51125 51005 7170 PERS SERV
D51125 51005 7193A PERS SERV
D51125 51005 7193B PERS SERV
D51125 51005 7193C PERS SERV
D51125 51005 7193D PERS SERV
D51125 51005 7193E PERS SERV
D51125 51005 7193F PERS SERV
D51125 51005 7234A PERS SERV
D51125 51005 7234B PERS SERV
D51125 51005 7234C PERS SERV
D51125 51005 7234D PERS SERV
D51125 51005 7234E PERS SERV
D51125 51005 7234F PERS SERV
D51125 51005 7234G PERS SERV
D51125 51005 7243 PERS SERV
D51125 51005 7260C PERS SERV
D51125 51005 7260D PERS SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-4,402,116.86
-369,997.00
-658,457.32
-373,749.00

-4,551,864.53
-739,994.50
-1,112,655.48
-547,346.14

-2,587,666.76
-369,997.25
-556,614.37
-371,076.25

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-5,804,320.18
-5,804,320.18

-6,951,860.65
-6,951,860.65

-3,885,354.63
-3,885,354.63

.00
.00

.00
.00

.00
.00

7,625.00
7,600.00
9,350.00
14,000.00
4,100.00
4,100.00
8,815.00
24,055.00
24,055.00
4,650.00
4,650.00
4,650.00
4,650.00
29,075.00
21,815.00
5,150.00
5,150.00
5,150.00
5,150.00
5,150.00
50,710.00
22,050.00
21,750.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
8,810.00
8,810.00
8,288.77
4,160.00
.00
.00
16,350.71
12,025.00
13,855.45
12,025.00
12,025.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

113

Page 171 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51125 51005 7260E PERS SERV
D51125 54065 RENT/LEASE
D51125 54065 7047 RENT/LEASE
D51125 54065 7147A RENT/LEASE
D51125 54065 7147B RENT/LEASE
D51125 54065 7147C RENT/LEASE
D51125 54065 7152 RENT/LEASE
D51125 54065 7153 RENT/LEASE
D51125 54065 7170 RENT/LEASE
D51125 54065 7193A RENT/LEASE
D51125 54065 7193B RENT/LEASE
D51125 54065 7193C RENT/LEASE
D51125 54065 7193D RENT/LEASE
D51125 54065 7193E RENT/LEASE
D51125 54065 7193F RENT/LEASE
D51125 54065 7234A RENT/LEASE
D51125 54065 7234B RENT/LEASE
D51125 54065 7234C RENT/LEASE
D51125 54065 7234D RENT/LEASE
D51125 54065 7234E RENT/LEASE
D51125 54065 7234F RENT/LEASE
D51125 54065 7234G RENT/LEASE
D51125 54065 7243 RENT/LEASE
D51125 54065 7260C RENT/LEASE
D51125 54065 7260D RENT/LEASE
D51125 54065 7260E RENT/LEASE
D51125 54077 C&M Supp
D51125 54077 7047 C&M Supp
D51125 54077 7147A C&M Supp
D51125 54077 7147B C&M Supp
D51125 54077 7147C C&M Supp
D51125 54077 7152 C&M Supp
D51125 54077 7153 C&M Supp
D51125 54077 7170 C&M Supp
D51125 54077 7193A C&M Supp
D51125 54077 7193B C&M Supp
D51125 54077 7193C C&M Supp
D51125 54077 7193D C&M Supp
D51125 54077 7193E C&M Supp
D51125 54077 7193F C&M Supp
D51125 54077 7234A C&M Supp
D51125 54077 7234B C&M Supp
D51125 54077 7234C C&M Supp
D51125 54077 7234D C&M Supp

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
20,050.00
.00
17,900.00
43,000.00
63,425.00
68,000.00
9,150.00
9,150.00
26,136.00
113,508.00
113,508.00
10,000.00
10,000.00
10,000.00
10,000.00
60,278.00
42,990.00
14,100.00
14,100.00
14,100.00
14,100.00
14,100.00
194,480.00
65,400.00
63,200.00
56,400.00
2,434,647.29
27,900.00
103,500.00
185,200.00
130,000.00
24,504.00
24,504.00
63,072.00
122,796.00
122,796.00
9,000.00
9,000.00
9,000.00
9,000.00
144,400.00
108,682.00
6,900.00
6,900.00

FOR PERIOD 99
2026
REVISED BUD
.00
1,087.97
.00
.00
.00
.00
.00
.00
.00
.00
.00
51,273.00
51,273.00
49,564.08
41,273.00
.00
.00
82,602.00
73,910.25
75,698.16
70,157.00
70,157.00
.00
.00
.00
.00
3,121,054.54
.00
.00
.00
.00
.00
.00
.00
.00
.00
79,745.18
78,517.58
77,759.45
71,516.26
.00
.00
197,244.10
191,614.08

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
3,885,354.63
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

114

Page 172 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51125 54077 7234E C&M Supp
D51125 54077 7234F C&M Supp
D51125 54077 7234G C&M Supp
D51125 54077 7243 C&M Supp
D51125 54077 7260C C&M Supp
D51125 54077 7260D C&M Supp
D51125 54077 7260E C&M Supp
D51125 58020 7047 RETIREMENT
D51125 58020 7147A RETIREMENT
D51125 58020 7147B RETIREMENT
D51125 58020 7147C RETIREMENT
D51125 58020 7152 RETIREMENT
D51125 58020 7153 RETIREMENT
D51125 58020 7170 RETIREMENT
D51125 58020 7193A RETIREMENT
D51125 58020 7193B RETIREMENT
D51125 58020 7193C RETIREMENT
D51125 58020 7193D RETIREMENT
D51125 58020 7193E RETIREMENT
D51125 58020 7193F RETIREMENT
D51125 58020 7234A RETIREMENT
D51125 58020 7234B RETIREMENT
D51125 58020 7234C RETIREMENT
D51125 58020 7234D RETIREMENT
D51125 58020 7234E RETIREMENT
D51125 58020 7234F RETIREMENT
D51125 58020 7234G RETIREMENT
D51125 58020 7243 RETIREMENT
D51125 58020 7260C RETIREMENT
D51125 58020 7260D RETIREMENT
D51125 58020 7260E RETIREMENT
D51125 58030 7047 FICA
D51125 58030 7147A FICA
D51125 58030 7147B FICA
D51125 58030 7147C FICA
D51125 58030 7152 FICA
D51125 58030 7153 FICA
D51125 58030 7170 FICA
D51125 58030 7193A FICA
D51125 58030 7193B FICA
D51125 58030 7193C FICA
D51125 58030 7193D FICA
D51125 58030 7193E FICA
D51125 58030 7193F FICA

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
6,900.00
6,900.00
6,900.00
78,624.00
129,150.00
127,810.00
126,060.00
1,067.50
1,064.00
1,309.00
1,960.00
574.00
574.00
1,234.10
3,367.70
3,367.70
651.00
651.00
651.00
651.00
4,070.50
3,054.10
721.00
721.00
721.00
721.00
721.00
7,099.40
3,087.00
3,045.00
2,807.00
583.31
581.40
715.28
1,071.00
313.65
313.65
674.35
1,840.21
1,840.21
355.73
355.73
355.73
355.73

FOR PERIOD 99
2026
REVISED BUD
194,972.47
190,535.00
191,255.44
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
1,233.40
1,233.40
1,233.40
1,233.40
.00
.00
2,404.50
2,404.50
2,404.50
2,404.50
2,404.50
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
673.73
673.73
638.36
318.00

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

115

Page 173 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51125 58030 7234A FICA
D51125 58030 7234B FICA
D51125 58030 7234C FICA
D51125 58030 7234D FICA
D51125 58030 7234E FICA
D51125 58030 7234F FICA
D51125 58030 7234G FICA
D51125 58030 7243 FICA
D51125 58030 7260C FICA
D51125 58030 7260D FICA
D51125 58030 7260E FICA
D51125 58040 7047 WRKS COMP
D51125 58040 7147A WRKS COMP
D51125 58040 7147B WRKS COMP
D51125 58040 7147C WRKS COMP
D51125 58040 7152 WRKS COMP
D51125 58040 7153 WRKS COMP
D51125 58040 7170 WRKS COMP
D51125 58040 7193A WRKS COMP
D51125 58040 7193B WRKS COMP
D51125 58040 7193C WRKS COMP
D51125 58040 7193D WRKS COMP
D51125 58040 7193E WRKS COMP
D51125 58040 7193F WRKS COMP
D51125 58040 7234A WRKS COMP
D51125 58040 7234B WRKS COMP
D51125 58040 7234C WRKS COMP
D51125 58040 7234D WRKS COMP
D51125 58040 7234E WRKS COMP
D51125 58040 7234F WRKS COMP
D51125 58040 7234G WRKS COMP
D51125 58040 7243 WRKS COMP
D51125 58040 7260C WRKS COMP
D51125 58040 7260D WRKS COMP
D51125 58040 7260E WRKS COMP
D51125 58060 7047 HEALTH INS
D51125 58060 7147A HEALTH INS
D51125 58060 7147B HEALTH INS
D51125 58060 7147C HEALTH INS
D51125 58060 7152 HEALTH INS
D51125 58060 7153 HEALTH INS
D51125 58060 7170 HEALTH INS
D51125 58060 7193A HEALTH INS
D51125 58060 7193B HEALTH INS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
2,224.24
1,668.85
393.98
393.98
393.98
393.98
393.98
3,879.32
1,686.83
1,663.88
1,533.83
305.00
304.00
374.00
560.00
164.00
164.00
352.60
962.20
962.20
186.00
186.00
186.00
186.00
1,163.00
872.60
206.00
206.00
206.00
206.00
206.00
2,028.40
882.00
870.00
802.00
1,970.30
1,963.84
2,416.04
3,617.60
1,059.44
1,059.44
2,277.80
6,215.81
6,215.81

FOR PERIOD 99
2026
REVISED BUD
.00
.00
1,253.75
921.39
1,075.95
920.00
920.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
352.40
352.40
352.40
352.40
.00
.00
687.00
687.00
687.00
687.00
687.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

116

Page 174 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51125 58060 7193C HEALTH INS
D51125 58060 7193D HEALTH INS
D51125 58060 7193E HEALTH INS
D51125 58060 7193F HEALTH INS
D51125 58060 7234A HEALTH INS
D51125 58060 7234B HEALTH INS
D51125 58060 7234C HEALTH INS
D51125 58060 7234D HEALTH INS
D51125 58060 7234E HEALTH INS
D51125 58060 7234F HEALTH INS
D51125 58060 7234G HEALTH INS
D51125 58060 7243 HEALTH INS
D51125 58060 7260C HEALTH INS
D51125 58060 7260D HEALTH INS
D51125 58060 7260E HEALTH INS
D51125 58062 7047 DENTAL INS
D51125 58062 7147A DENTAL INS
D51125 58062 7147B DENTAL INS
D51125 58062 7147C DENTAL INS
D51125 58062 7152 DENTAL INS
D51125 58062 7153 DENTAL INS
D51125 58062 7170 DENTAL INS
D51125 58062 7193A DENTAL INS
D51125 58062 7193B DENTAL INS
D51125 58062 7193C DENTAL INS
D51125 58062 7193D DENTAL INS
D51125 58062 7193E DENTAL INS
D51125 58062 7193F DENTAL INS
D51125 58062 7234A DENTAL INS
D51125 58062 7234B DENTAL INS
D51125 58062 7234C DENTAL INS
D51125 58062 7234D DENTAL INS
D51125 58062 7234E DENTAL INS
D51125 58062 7234F DENTAL INS
D51125 58062 7234G DENTAL INS
D51125 58062 7243 DENTAL INS
D51125 58062 7260C DENTAL INS
D51125 58062 7260D DENTAL INS
D51125 58062 7260E DENTAL INS
D51125 58065 7047 VISION INS
D51125 58065 7147A VISION INS
D51125 58065 7147B VISION INS
D51125 58065 7147C VISION INS
D51125 58065 7152 VISION INS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

2025
REVISED BUD
1,201.56
1,201.56
1,201.56
1,201.56
7,512.98
5,637.00
1,330.76
1,330.76
1,330.76
1,330.76
1,330.76
13,103.46
5,697.72
5,620.20
5,180.92
9.91
9.88
12.16
18.20
5.33
5.33
11.46
31.27
31.27
6.05
6.05
6.05
6.05
37.80
28.36
6.70
6.70
6.70
6.70
6.70
65.92
28.67
28.28
26.07
1.53
1.52
1.87
2.80
.82

FOR PERIOD 99
2026
REVISED BUD
2,187.56
2,187.56
1,978.74
986.00
.00
.00
4,037.99
2,936.14
3,397.08
2,851.00
2,851.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
11.05
11.05
10.19
5.00
.00
.00
21.80
16.03
19.57
16.00
16.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

117

Page 175 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D51125 58065 7153 VISION INS
D51125 58065 7170 VISION INS
D51125 58065 7193A VISION INS
D51125 58065 7193B VISION INS
D51125 58065 7193C VISION INS
D51125 58065 7193D VISION INS
D51125 58065 7193E VISION INS
D51125 58065 7193F VISION INS
D51125 58065 7234A VISION INS
D51125 58065 7234B VISION INS
D51125 58065 7234C VISION INS
D51125 58065 7234D VISION INS
D51125 58065 7234E VISION INS
D51125 58065 7234F VISION INS
D51125 58065 7234G VISION INS
D51125 58065 7243 VISION INS
D51125 58065 7260C VISION INS
D51125 58065 7260D VISION INS
D51125 58065 7260E VISION INS
TOTAL PERMANENT IMPROVEMENTS
TOTAL HIGHWAY PROJECTS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
.82
1.76
4.81
4.81
.93
.93
.93
.93
5.82
4.36
1.03
1.03
1.03
1.03
1.03
10.14
4.41
4.35
4.01

2026
REVISED BUD
.00
.00
.00
.00
1.93
1.93
1.84
1.00
.00
.00
2.95
2.06
2.72
2.00
2.00
.00
.00
.00
.00

2027
Dept Reqst
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

5,556,561.83
5,556,561.83

5,110,313.29
5,110,313.29

3,885,354.63
3,885,354.63

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

118

Page 176 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D97105

HIGHWAY ADMINISTRATION DIV.

9710

SERIAL BONDS

D97105 97100 07CRD BOND PRINC
D97105 97100 13BRG BOND PRINC
D97105 97100 13CLV BOND PRINC
D97105 97100 13HWY BOND PRINC
D97105 97100 14BRG BOND PRINC
D97105 97100 14CLV BOND PRINC
D97105 97100 14HWY BOND PRINC
D97105 97100 14LYD BOND PRINC
D97105 97100 15BRG BOND PRINC
D97105 97100 15CLV BOND PRINC
D97105 97100 20CVR BOND PRINC
D97105 97110 07CRD BOND INT
D97105 97110 13BRG BOND INT
D97105 97110 13CLV BOND INT
D97105 97110 13HWY BOND INT
D97105 97110 14BRG BOND INT
D97105 97110 14CLV BOND INT
D97105 97110 14HWY BOND INT
D97105 97110 14LYD BOND INT
D97105 97110 15BRG BOND INT
D97105 97110 15CLV BOND INT
D97105 97110 20CVR BOND INT
TOTAL SERIAL BONDS
TOTAL HIGHWAY ADMINISTRATION

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

69,677.00
51,000.00
15,000.00
8,000.00
22,000.00
40,000.00
9,000.00
67,000.00
25,000.00
57,000.00
56,000.00
9,797.65
19,582.50
5,932.50
3,160.00
8,525.00
14,960.00
3,637.50
26,232.50
9,567.50
21,547.50
29,568.00

73,192.00
53,000.00
16,000.00
8,000.00
23,000.00
40,000.00
10,000.00
69,000.00
26,000.00
58,000.00
59,200.00
6,225.92
18,180.00
5,520.00
2,940.00
7,920.00
13,860.00
3,390.00
24,390.00
8,880.00
19,980.00
27,888.00

75,537.00
55,000.00
16,000.00
9,000.00
24,000.00
42,000.00
10,000.00
73,000.00
27,000.00
60,000.00
60,800.00
3,357.49
16,590.00
5,040.00
2,700.00
7,230.00
12,660.00
3,090.00
12,320.00
8,100.00
18,240.00
26,112.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

572,187.65
572,187.65

574,565.92
574,565.92

567,776.49
567,776.49

.00
.00

.00
.00

.00
.00

Page

119

Page 177 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

COUNTY ROAD FUND
D99015

INTERFUND TRANSFER

9901

INTERFUND TRANSFERS

D99015 45031 IF TRANSFE
D99015 59530 TRANSF RD
TOTAL INTERFUND TRANSFERS
TOTAL INTERFUND TRANSFER
TOTAL COUNTY ROAD FUND

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-7,071,992.42
24,000.00

-6,881,354.19
.00

-7,944,691.81
.00

.00
.00

.00
.00

.00
.00

-7,047,992.42
-7,047,992.42
-247,758.35

-6,881,354.19
-6,881,354.19
-1,576,255.22

-7,944,691.81
-7,944,691.81
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

Page

120

Page 178 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

ROAD MACHINERY FUND
E513042

ROAD MACHINERY REVENUE

5130

MACHINERY

E513042 41789 MISC REV
E513042 42300 TRANSP REV
E513042 42414 RENTAL EQU
E513042 42650 SCRAP/EXCE
E513042 42665 SALE EQUIP
E513042 91000 APP F/B
TOTAL MACHINERY
TOTAL ROAD MACHINERY REVENUE
E513045

HIGHWAY ROAD MACHINERY

5130

MACHINERY

E513045 42401 INT & EARN
TOTAL MACHINERY
TOTAL HIGHWAY ROAD MACHINERY
E513048

HIGHWAY ROAD MACHINERY

5130

MACHINERY

E513048 42801 I/D FUELRV
TOTAL MACHINERY
TOTAL HIGHWAY ROAD MACHINERY
E51305

HIGHWAY ROAD MACHINERY

5130

MACHINERY

E51305 42410 RENTAL R.P

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-17,000.00
-130,000.00
-2,190,210.00
-12,000.00
-45,000.00
-514,243.95

-17,000.00
-130,000.00
-2,300,000.00
-12,000.00
-45,000.00
-437,672.96

-40,000.00
-170,000.00
-2,300,000.00
-12,000.00
-45,000.00
-425,924.01

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

-2,908,453.95
-2,908,453.95

-2,941,672.96
-2,941,672.96

-2,992,924.01
-2,992,924.01

.00
.00

.00
.00

.00
.00

-40,000.00

-40,000.00

-40,000.00

.00

.00

.00

-40,000.00
-40,000.00

-40,000.00
-40,000.00

-40,000.00
-40,000.00

.00
.00

.00
.00

.00
.00

-130,000.00

-130,000.00

-130,000.00

.00

.00

.00

-130,000.00
-130,000.00

-130,000.00
-130,000.00

-130,000.00
-130,000.00

.00
.00

.00
.00

.00
.00

-1,325.00

-1,325.00

-1,325.00

.00

.00

.00

Page

121

Page 179 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

ROAD MACHINERY FUND
E51305 51005 PERS SERV
E51305 51020 OVERTIME
E51305 51025 SHIFT PAY
E51305 51035 OTHER COMP
E51305 52030 Vehicles
E51305 54000 TELEPHONE
E51305 54005 Off Supp
E51305 54006 Med Supp
E51305 54007 Jan Supp
E51305 54015 Maint Agmt
E51305 54025 UTILITIES
E51305 54050 Equip R&M
E51305 54065 RENT/LEASE
E51305 54067 RP RENT/LE
E51305 54070 INSURANCE
E51305 54074 INS-AUTO
E51305 54076 Bldg R&M
E51305 54077 C&M Supp
E51305 54078 Fuel
E51305 54085 CLOTHING U
E51305 54300 Veh. R&M
E51305 54444 FEES/PERMI
E51305 54625 GARBAGE
E51305 58020 RETIREMENT
E51305 58030 FICA
E51305 58040 WRKS COMP
E51305 58060 HEALTH INS
E51305 58062 DENTAL INS
E51305 58065 VISION INS
TOTAL MACHINERY
TOTAL HIGHWAY ROAD MACHINERY

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
475,608.00
2,000.00
1,500.00
2,000.00
924,000.00
2,556.00
500.00
200.00
16,000.00
5,000.00
93,600.00
20,000.00
.00
2,650.00
39,998.49
17,014.32
14,000.00
7,500.00
695,000.00
8,000.00
375,000.00
1,610.00
7,000.00
65,171.13
37,057.21
22,961.59
116,301.07
660.56
126.45

2026
REVISED BUD
496,294.13
2,000.00
1,500.00
.00
1,577,400.00
2,505.24
500.00
200.00
16,500.00
5,000.00
93,600.00
30,000.00
500.00
2,650.00
43,919.52
20,044.94
14,000.00
5,500.00
700,000.00
8,000.00
377,821.70
1,610.00
3,500.00
74,969.12
38,234.25
8,400.00
117,467.24
634.39
120.72

2027
Dept Reqst
487,775.33
2,500.00
1,500.00
.00
900,000.00
2,505.24
500.00
200.00
17,000.00
5,000.00
93,600.00
25,000.00
10,000.00
2,650.00
25,047.85
36,487.97
14,000.00
7,500.00
750,000.00
8,000.00
425,000.00
2,000.00
3,500.00
83,601.81
37,620.81
8,520.00
64,319.04
478.20
97.80

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2,951,689.82
2,951,689.82

3,641,546.25
3,641,546.25

3,013,079.05
3,013,079.05

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

122

Page 180 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

ROAD MACHINERY FUND
E97105

HIGHWAY ROAD MECHANICS

9710

SERIAL BONDS

E97105 97100 07DPW BOND PRINC
E97105 97100 07MOV BOND PRINC
E97105 97100 08DPW BOND PRINC
E97105 97110 07DPW BOND INT
E97105 97110 07MOV BOND INT
E97105 97110 08DPW BOND INT
TOTAL SERIAL BONDS
TOTAL HIGHWAY ROAD MECHANICS

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

75,741.00
4,665.00
46,000.00
10,649.49
656.13
13,052.51

79,558.00
4,904.00
48,000.00
6,767.01
416.90
10,702.50

82,101.00
5,055.00
50,000.00
3,649.17
224.79
8,815.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00

150,764.13
150,764.13

150,348.41
150,348.41

149,844.96
149,844.96

.00
.00

.00
.00

.00
.00

Page

123

Page 181 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

ROAD MACHINERY FUND
E99015

I/F Transfer to/from D

9901

INTERFUND TRANSFERS

E99015 45031 I/F IN A
TOTAL INTERFUND TRANSFERS
TOTAL I/F Transfer to/from D
TOTAL ROAD MACHINERY FUND

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-24,000.00

.00

.00

.00

.00

.00

-24,000.00
-24,000.00
.00

.00
.00
680,221.70

.00
.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

Page

124

Page 182 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

REFUSE & GARBAGE

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-2,300,000.00
-80,000.00
-3,500.00
-10,000.00

-2,475,000.00
-80,000.00
-3,500.00
-10,000.00

-2,970,000.00
-80,000.00
-3,500.00
-10,000.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

-2,393,500.00
-2,393,500.00

-2,568,500.00
-2,568,500.00

-3,063,500.00
-3,063,500.00

.00
.00

.00
.00

.00
.00

-61,857.49

-55,992.46

-55,992.46

.00

.00

.00

-61,857.49
-61,857.49

-55,992.46
-55,992.46

-55,992.46
-55,992.46

.00
.00

.00
.00

.00
.00

-81,600.18

-81,600.18

-81,600.18

.00

.00

.00

-81,600.18
-81,600.18

-81,600.18
-81,600.18

-81,600.18
-81,600.18

.00
.00

.00
.00

.00
.00

539,959.22

499,299.40

568,913.23

.00

.00

.00

EL816042 LANDFILL
8160

LANDFILL

EL816042 42130 REFUSE CHR
EL816042 42133 Alt LF Cov
EL816042 42135 CLEANOUT
EL816042 42650 SCRAP/EXCE
TOTAL LANDFILL
TOTAL LANDFILL
EL816043 LANDFILL
8160

LANDFILL

EL816043 43989 OTHER COMM
TOTAL LANDFILL
TOTAL LANDFILL
EL816045 LANDFILL
8160

LANDFILL

EL816045 42401 INT & EARN
TOTAL LANDFILL
TOTAL LANDFILL
EL81605

LANDFILL

8160

LANDFILL

EL81605 51005 PERS SERV

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

125

Page 183 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

REFUSE & GARBAGE
EL81605 51020 OVERTIME
EL81605 51025 SHIFT PAY
EL81605 52100 8167 Land
EL81605 54000 TELEPHONE
EL81605 54004 COMP SOFT
EL81605 54005 Off Supp
EL81605 54006 Med Supp
EL81605 54007 Jan Supp
EL81605 54020 POSTAGE
EL81605 54025 UTILITIES
EL81605 54035 ED & TRAIN
EL81605 54040 DUES/MEMBE
EL81605 54050 Equip R&M
EL81605 54055 PROF SERV
EL81605 54055 8167 PROF SERV
EL81605 54060 LEGAL ADV
EL81605 54062 ENG FEES
EL81605 54065 RENT/LEASE
EL81605 54070 INSURANCE
EL81605 54074 INS-AUTO
EL81605 54076 Bldg R&M
EL81605 54077 C&M Supp
EL81605 54078 Fuel
EL81605 54085 CLOTHING U
EL81605 54088 BOND ADMIN
EL81605 54213 I/D COPIER
EL81605 54300 Veh. R&M
EL81605 54301 Veh lease
EL81605 54444 FEES/PERMI
EL81605 54625 GARBAGE
EL81605 58020 RETIREMENT
EL81605 58030 FICA
EL81605 58040 WRKS COMP
EL81605 58060 HEALTH INS
EL81605 58062 DENTAL INS
EL81605 58065 VISION INS
EL81605 97100 15LDF 2015 PRINC
EL81605 97100 20LDF BOND PRINC
EL81605 97110 15LDF 2015 INT
EL81605 97110 20LDF BOND INT
TOTAL LANDFILL
TOTAL LANDFILL

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
30,000.00
250.00
1,695,232.00
3,010.00
12,154.35
2,500.00
500.00
500.00
300.00
29,600.00
5,000.00
300.00
9,000.00
157,500.00
365,500.00
300.00
10,000.00
4,000.00
8,415.74
3,926.38
58,850.00
8,800.00
112,000.00
7,000.00
8,812.50
831.96
96,000.00
6,000.00
3,000.00
.00
72,644.86
41,306.88
14,542.34
132,307.36
631.68
137.20
455,000.00
60,000.00
123,714.98
15,300.00

2026
REVISED BUD
40,000.00
300.00
338,216.02
3,985.28
13,000.00
2,500.00
500.00
500.00
300.00
35,000.00
5,000.00
300.00
9,000.00
155,287.53
10,581.64
300.00
20,000.00
7,514.15
7,748.98
4,314.94
50,000.00
8,800.00
150,000.00
7,000.00
7,755.00
831.00
105,229.30
6,000.00
3,000.00
.00
80,939.91
41,279.35
12,600.00
132,307.36
631.68
137.20
460,000.00
60,000.00
111,984.92
14,100.00

2027
Dept Reqst
40,000.00
300.00
.00
3,985.28
15,000.00
2,500.00
500.00
500.00
300.00
35,000.00
5,000.00
300.00
9,000.00
150,000.00
.00
300.00
20,000.00
5,000.00
8,699.26
9,416.25
50,000.00
8,800.00
150,000.00
7,000.00
7,755.00
831.00
100,000.00
6,000.00
3,000.00
4,000.00
103,566.25
46,604.81
13,810.00
164,117.40
669.48
97.80
470,000.00
60,000.00
98,679.72
12,900.00

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

4,094,827.45
4,094,827.45

2,406,243.66
2,406,243.66

2,182,545.48
2,182,545.48

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

126

Page 184 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

EL816142 42130 REFUSE CHR

-75,000.00

-75,000.00

-75,000.00

.00

.00

.00

TOTAL RECYCLING
TOTAL RECYCLING

-75,000.00
-75,000.00

-75,000.00
-75,000.00

-75,000.00
-75,000.00

.00
.00

.00
.00

.00
.00

EL816143 43589 MISC TRANS
EL816143 43989 OTHER COMM

-50,000.00
-7,500.00

-50,000.00
-8,000.00

-50,000.00
-15,000.00

.00
.00

.00
.00

.00
.00

TOTAL RECYCLING
TOTAL RECYCLING

-57,500.00
-57,500.00

-58,000.00
-58,000.00

-65,000.00
-65,000.00

.00
.00

.00
.00

.00
.00

165,545.67
12,000.00
100.00
1,000.00
8,000.00
2,191.35
1,000.00
500.00
200.00
500.00
50.00
14,500.00
5,000.00
100.00

177,678.20
12,000.00
100.00
.00
8,000.00
598.59
1,000.00
500.00
200.00
500.00
50.00
14,500.00
5,000.00
100.00

199,736.01
12,000.00
100.00
.00
8,000.00
500.00
1,000.00
500.00
200.00
500.00
50.00
14,500.00
5,000.00
100.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

REFUSE & GARBAGE

2027
Adopted

EL816142 RECYCLING
8161

RECYCLING

EL816143 RECYCLING
8161

RECYCLING

EL81615

RECYCLING

8161

RECYCLING

EL81615 51005 PERS SERV
EL81615 51020 OVERTIME
EL81615 51025 SHIFT PAY
EL81615 51035 OTHER COMP
EL81615 52015 Dept Equip
EL81615 54000 TELEPHONE
EL81615 54001 COPY/PRINT
EL81615 54005 Off Supp
EL81615 54006 Med Supp
EL81615 54007 Jan Supp
EL81615 54020 POSTAGE
EL81615 54025 UTILITIES
EL81615 54035 ED & TRAIN
EL81615 54040 DUES/MEMBE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

127

Page 185 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

REFUSE & GARBAGE
EL81615 54045 Travel
EL81615 54048 Prog Supp
EL81615 54050 Equip R&M
EL81615 54060 LEGAL ADV
EL81615 54070 INSURANCE
EL81615 54074 INS-AUTO
EL81615 54076 Bldg R&M
EL81615 54077 C&M Supp
EL81615 54078 Fuel
EL81615 54085 CLOTHING U
EL81615 54300 Veh. R&M
EL81615 54444 FEES/PERMI
EL81615 54625 GARBAGE
EL81615 58020 RETIREMENT
EL81615 58030 FICA
EL81615 58040 WRKS COMP
EL81615 58060 HEALTH INS
EL81615 58062 DENTAL INS
EL81615 58065 VISION INS
EL81615 97100 07RCY 07 RCY PRN
EL81615 97110 07RCY 2007 INT
TOTAL RECYCLING
TOTAL RECYCLING

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99

2025
REVISED BUD
1,000.00
2,000.00
25,000.00
1,000.00
26,960.00
.00
6,169.52
2,000.00
20,000.00
2,000.00
15,000.00
500.00
180,000.00
22,272.13
12,664.24
4,592.32
65,151.90
270.72
58.80
160,441.00
22,559.79

2026
REVISED BUD
1,000.00
2,000.00
25,000.00
1,000.00
24,918.18
.00
5,624.00
2,000.00
22,649.30
2,000.00
15,000.00
500.00
187,271.35
26,651.73
13,592.38
4,200.00
38,681.40
90.24
19.60
168,529.00
14,335.53

2027
Dept Reqst
1,000.00
2,000.00
20,000.00
2,000.00
15,748.08
588.52
4,000.00
1,500.00
24,000.00
2,000.00
10,000.00
300.00
200,000.00
33,955.12
15,279.81
4,260.00
45,102.48
95.64
19.56
173,930.00
7,730.76

2027
Cty Admin
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

2027
Committee
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

780,327.44
780,327.44

775,289.50
775,289.50

805,695.98
805,695.98

.00
.00

.00
.00

2027
Adopted
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Page

128

Page 186 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

REFUSE & GARBAGE

FOR PERIOD 99

2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

-285,000.00
-150,000.00
300,000.00

-330,000.00
-165,000.00
300,000.00

-330,000.00
-165,000.00
300,000.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

-135,000.00
-135,000.00
2,070,697.22

-195,000.00
-195,000.00
147,440.52

-195,000.00
-195,000.00
-547,851.18

.00
.00
.00

.00
.00
.00

.00
.00
.00

EL999542 Appropriated Reserves
9995

APPROPRIATED FUND BALANCE

EL999542 41230 LDCL TREAS FEES
EL999542 41230 LDEQ TREAS FEES
EL999542 52030 LDEQ Vehicles
TOTAL APPROPRIATED FUND BALA
TOTAL Appropriated Reserves
TOTAL REFUSE & GARBAGE

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

129

Page 187 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget
2025
REVISED BUD

2026
REVISED BUD

2027
Dept Reqst

2027
Cty Admin

2027
Committee

-25,000.00

-50,000.00

-50,000.00

.00

.00

.00

-25,000.00
-25,000.00

-50,000.00
-50,000.00

-50,000.00
-50,000.00

.00
.00

.00
.00

.00
.00

-668,019.00

-682,377.00

-682,377.00

.00

.00

.00

-668,019.00
-668,019.00

-682,377.00
-682,377.00

-682,377.00
-682,377.00

.00
.00

.00
.00

.00
.00

-877,482.00

-805,896.00

-805,896.00

.00

.00

.00

-877,482.00
-877,482.00

-805,896.00
-805,896.00

-805,896.00
-805,896.00

.00
.00

.00
.00

.00
.00

25,000.00
1,030,725.00
.00
514,776.00

45,000.00
937,434.00
15,000.00
265,839.00

45,000.00
937,434.00
15,000.00
265,839.00

.00
.00
.00
.00

.00
.00
.00
.00

.00
.00
.00
.00

SELF INSURANCE
S171045

SELF INSURANCE

1710

WORKER'S COMP-SELF INSURANCE

S171045 42401 INT & EARN
TOTAL WORKER'S COMP-SELF INS
TOTAL SELF INSURANCE
S171047

SELF INSURANCE

1710

WORKER'S COMP-SELF INSURANCE

S171047 42222 PARTICIPNT
TOTAL WORKER'S COMP-SELF INS
TOTAL SELF INSURANCE
S171048

SELF INSURANCE

1710

WORKER'S COMP-SELF INSURANCE

S171048 42801 WC COUNTY
TOTAL WORKER'S COMP-SELF INS
TOTAL SELF INSURANCE
S17105

LIABILITY INSURANCE RESERVE

1710

WORKER'S COMP-SELF INSURANCE

S17105 54055 PROF SERV
S17105 54070 STOP LOSS
S17105 54444 FEES/PERMI
S17105 54765 JUDG&CLAIM

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

FOR PERIOD 99
2027
Adopted

Page

130

Page 188 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

FOR PERIOD 99

2025
REVISED BUD
.00
.00

2026
REVISED BUD
100,000.00
175,000.00

2027
Dept Reqst
100,000.00
175,000.00

2027
Cty Admin
.00
.00

2027
Committee
.00
.00

1,570,501.00
1,570,501.00
.00

1,538,273.00
1,538,273.00
.00

1,538,273.00
1,538,273.00
.00

.00
.00
.00

.00
.00
.00

.00
.00
.00

TOTAL REVENUE-180,922,159.03-194,116,579.58-181,337,065.44
TOTAL EXPENSE 186,996,940.30 195,491,326.99 191,597,079.86

.00
.00

.00
.00

.00
.00

GRAND TOTAL

.00

.00

.00

SELF INSURANCE
S17105 58800 MED CLAIM
S17105 91000 APP F/B
TOTAL WORKER'S COMP-SELF INS
TOTAL LIABILITY INSURANCE RE
TOTAL SELF INSURANCE

6,074,781.27

1,374,747.41

10,260,014.42

2027
Adopted
.00
.00

** END OF REPORT - Generated by Michael Ponticiello **

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

131

Page 189 of 191

Cortland County
NEXT YEAR BUDGET LEVELS REPORT
PROJECTION: 2027

2027 County Budget

SELF INSURANCE
Sequence 1
Sequence 2
Sequence 3
Sequence 4

Field #
1
9
4
0

Total
Y
Y
Y
N

2025
REVISED BUD
Page Break
Y
N
Y
N

FOR PERIOD 99
2026
REVISED BUD

Report title:
09/14/2026 12:56
mponticiello

|Cortland County
|NEXT YEAR BUDGET LEVELS REPORT

PROJECTION: 2027

2027 County Budget

Report type:
2
Budget level:
Percentage change calculation method:
1
Print first or second year of budget requests: F
Print revenue as credit:
Y
Include cfwd in rev bud:
N
Include cfwd in actuals:
N
Print totals only:
N
Include segment code:
N
Include report grand totals by account type:
Y
Print full GL account:
N
Double space:
N
Suppress zero bdgt accts:
Y
Print as worksheet:
N
Print percent change or comment:
C
Print text:
N
Amounts/totals exceed 999 million dollars:
N
Print five budget levels:
N
Report view:
D
Account description:
S
Truncate full description:
N

2027
Dept Reqst

2027
Cty Admin

2027
Committee

2027
Adopted

|P
1
|bgnyrp
FOR PERIOD 99
1

Find Criteria
Field Name
Field Value
Org
Object
Project
Account type
Account status

Report generated: 09/14/2026 12:56
User:
mponticiello
Program ID:
bgnyrpts

Page

132

Page 190 of 191

Department

Position Number

Administrator Changes
Salary
Benefits

Salary with Benefits

Clerk of the Legislature
New position Communications Coordinator

$91,935

Public Defender
Refund Assistant Public Defender PT

$89,349

County Administrator
Procurement Specialist

$114,615

Real Property
Reclass Real Property Assistant to Deputy Director of Real Property Tax Services
Abolish Per Diem Tax Map Technician position

SYS-107882
SYS-108835

$35,632

County Clerk
Abolish unfunded Senior Index Clerk
Abolish unfunded Motor Vehicle Clerk

080537-SYS
SYS-108751

$0
$0

Personnel
New position Human Resources Assistant

$76,772

DOERC
Reclass Assistant Director of Emergency Repsonse and Communications from grade 9 to grade 8
Sheriff
Unfund PT Cook position
Refund 1 Deputy Sheriff
Unfund 1 Deputy Sheriff
Unfund PT Deputy Positions (8 total)
Refund 3 FT Correction Officers
Probation
Unfund Probation Officer 1 Trainee
Unfund Probation Officer 1
Health
Abolish 2 Registered Professional Nurse positions

Mental Health
Upgrade Forensic Counselor positions from grade 22 to 26
Upgrade Mental Health Rehabilitation Specialist positions from grade 16 to 18
Abolish PT Mental Health Rehabilitation Specialist position
Reclass FT Mental Health Rehabilitation Specialist position to Mental Health Clinician
Upgrade Community Mental Health Manager from grande 10 to 9
DSS
Abolish 3 unfunded Caseworker positions

Planning
Upgrade Mobility Coordinator grade 17 to 19
Upgrade Mobility Manager grade 10 to 8
New position Deputy Director of Planning & Economic Development (replacing Executive Administrative Officer)
New position Community Development Planner

SYS-000553
SYS-018789

(37,695.15)

Not in budget

DPW-B&G
Add Maintenance Mechanic (with benefits)
Add Maintenance Mechanic (with benefits)
Information Technology
Refund Director of IT
Refund Administrative Assistant
New IT Systems Administrator

(54,239.00)

$207,524

(42,075.08)

(34,696.75)

44,558.03
44,558.03

35,308.80
35,308.80

(144,939.33)
51,692.41

(62,585.15)
37,067.00

(6,726.00)

(1,657.96)

$120,750

SYS-013943

$8,384

SYS-014428
SYS-001168
079488-SYS

$0
$92,057
$0
$0
$315,175

SYS-001096
077680-SYS

-$89,692
$0

SYS-000921A
080954-SYS

$0

075106-SYS/SYS-108839
SYS-108821
SYS-108584
SYS-108549

(72,713.76)

(19,343.95)

(194,303.64)

(120,871.56)

$7,987
$18,896
$0
$24,333
$6,446

SYS-001236
SYS-001264
SYS-014863

$0

SYS-108482
SYS-108066A

$4,697
$14,711
$16,398
$90,070
$1,246,039

(52,743.30)

(37,326.46)

(426,931.64)

(206,492.38)

Net:

612,615.37

PT Deputy Positions Unfunded Deputy Sheriff
075087-SYS
SYS-001168
075088-SYS
079488-SYS
079337-SYS
079375-SYS
079563-SYS
079928-SYS
080119-SYS
080240-SYS

(6,407.29)
(15,159.06)

(1,579.39)
(3,736.70)

(19,521.11)
(5,171.00)

(4,811.95)
(1,274.65)

(3,767.88)
(11,802.00)
(13,155.00)

(928.79)
(2,909.19)
(3,242.70)

Unfunded FT Corrections Officer
SYS-001215
075101-SYS
SYS-012032

Page 191 of 191