Tentative, Preliminary, and Past Budgets
Note that the Supervisor and town board were incorrectly advised as to
the names of the various budgets: the names “preliminary” and
“tentative” were interchanged. This page has been corrected
as of 2020-10-23 to use the proper names as per NYS Publication 1000.
Below are various versions of the 2021 budget presented as web
pages, spreadsheets, or printable PDFs, along with the adopted 2020 budget.
To view the spreadsheets, you will need spreadsheet software such as
Microsoft Excel or the free
The various budgets below make reference to
general ledger accounting codes specified by the
Office of the New York State Comptroller in the
and Reporting Manual.
The codes start on page 97.
- Adopted Budget for 2021
Received from Joanne Young.
Adopted by board resolution on November 4, 2020.
- Latest projections from Joanne Young
- 2021 Tentatative Budget received 2020-10-21 13:30:
Official preliminary budget spreadsheet
This preliminary budget was adopted after a vote to
Property Tax Cap.
- 2021 test version of preliminary Budget as of 2020-11-04,
offered for testing purposes.
This spreadsheet has been verified against the above
spreadsheet from Joanne Young as far as appropriations
The primary purpose of this spreadsheet is to demonstrate the
taxation level required with a specified use of fund balance.
(If the specified use of fund balance is greater than zero
then the budget is not sustainable.)
Fund balance is the amount of money on hand at the end of fiscal
year for the general, highway, and fire accounts.
Using fund balance for current operating expenses
simply delays the required tax increases.
The exact amount of fund balance that will be available for
2021 is not known exactly, because the Town is still incurring
expenses in this final fiscal quarter, but the General Account
fund balance is expected to exceed $600,000
and the Highway Account fund balance is expected to exceed $60,000.
To use this spreadsheet you would download it and open it
with Microsoft Excel or the free
You can make changes on your copy, but that won't affect this copy on
It is “live” in the sense that if you change
any expenditure or revenue line
(other than property tax),
or if you change the amount of fund balance to be used,
it will recompute the property tax required.
If the property tax required exceeds the 1.6% threshold, the percentage
is marked in red.
The exact Tax Cap Calculation is shown at the bottom of the spreadsheet.
This spreadsheet is provided as-is.
- Two spreadsheets courtesy of the prior
Caroga Town Supervisor Jim Selmser.
He provided these to document the
revenues and expenses for prior years along with projections
for fund balance at the end of 2020:
- 2021 tentative budget received
on 2020-10-16 at 13:01 from
Joanne Young with updates from 2020-10-16 meeting as
This is the official version.
It is not consistent with one board member’s
recollections of what transpired
during the meeting, nevertheless it must be assumed to
- 2021 tentative budget received 2020-10-14
This version appears to have the changes discussed
as documented in
2020-10-05 Town Board minutes.
- 2021 tentative budget as of 2020-10-05:
This version does not contain the updates agreed upon
during the meeting that day as documented in
2020-10-05 Town Board minutes.
The Town Board met on October 5 to start reviewing th tentative
Budget. Changes made during that meeting, for unexplained reasons,
did not make it into the subsequent spreadsheet. For example,
the amount budgeted demolition was partially restored to $10,000 but
that does not appear in the spreadsheets.
- 2021 tentative budget as of 2020-10-01:
Excel spreadsheet, or
PDF for printing
- 2020 adopted budget (web page)
Copyright © James McMartin Long 2017-2020