City of Cortland 2012 Quarterly Finance Report

     Our review of the City of Cortland's Quarterly Finance Report (www.cortland.org) dated April 12, 2012, and newspaper articles to date, makes us question some modifications made to the adopted 2012 budget and the financial health of the city.
     The adopted police department budget for 2012 was $3,856,141. The quarterly report shows this number was modified to $3,895,921.
     The adopted fire department budget for 2012 was $2,661,093. The quarterly report shows this number was modified to $2,897,213.
     The adopted finance and administration budget for 2012 was $310,633. The quarterly report shows this number was modified to $326,984.
     The adopted legislature budget for 2012 was $31,150. The quarterly report shows this number was modified to $39,081.
     Most or all of these modifications require approval by common council. From what source did the extra money for modifications come? IT budget? Contingency fund? Reserve funds? Why is contingency and capital fund status unavailable to the public at the city's web page?
     Will these modifications of about $100,000 roll over to next year's budget? Will property taxes/fees accelerate again?
     A recent agreement to purchase new software for the city at a cost not to exceed $60,000 per year for five years (with additional costs beyond the five year contract) was not included in the quarterly report because it was an expense incurred after the quarterly report was made public.
     The new sales tax agreement with the county will reduce city sales tax revenue projections beginning January 2013. In addition, the quarterly report notes that utility taxes and court fines are lagging.
     We believe that common council members ought to recall the lessons of earlier administrations, especially blind faith in a Director of Finance and Administration. It was a mistake when elected officials allowed former Director of Administration and Finance Andy Damiano to dictate the budget unchallenged.
     The City of Cortland does not need to adopt the Greyhound theory of government. Participation and vigilance is what we expect of our elected officials. Director of Administration and Finance Mack Cook, an experienced and capable budget officer who is relatively new to Cortland, needs to be challenged  more often by elected officials. Decision-making must be shared, not rubber-stamped by elected officials.
     Readers are encouraged to leave responsible comments on the substance of this post.