1. Overview

The Town’s yearly Operating Budget is a legal document that quantifies the anticipated costs related to the yearly services that the town plans to provide to residents in any given year.

Without an adopted budget, the Town does not have the authority to pay bills, salaries, or fund Town services.Some of these services include the maintenance of Town parks, the maintenance of Town roads, Department programs, debt service, employee benefits, etc.

2. Where do the funds for the Town Budget come from?

For 2021, the Town’s total operating Budget is $248,135,800. The funding for the Operating Budget comes from a variety of sources, including but not limited to user fees, licenses and permits, property taxes, as well as State aid.

See the below graph for the breakdown of Town revenues by source.

3. How does the Budget get used?

See the below graph for the breakdown of Town expenses by State function.

4. Drafting the Budget.

The budget process begins in mid-June with a memo from the Comptroller's office to all Department Commissioners and heads, notifying of the start of the review process. The departments then have approximately one (1) month to determine their budgetary needs for the subsequent year.

After departments have assessed their needs for the upcoming year, their requests are submitted to the Comptroller’s office, where they are reviewed, analyzed and critiqued by Comptroller Office staff.

Great emphasis is placed on balancing the expected revenue streams for the year with the level and scope of the services that each department plans on providing.

5. The Tentative Budget.

Once all submitted departmental requests have been reviewed, formal meetings are held between the Comptroller’s Office and each Commissioner/Department head—tightening budgets as necessary. After this, a proposed budget is drafted.

Final adjustments are then proposed by the Supervisor to ensure each and every taxpayer dollar spent is done with the utmost scrutiny, and a Tentative Budget is created.

In accordance with State Law, a hard copy of the Tentative Budget is made available on file in the Town Clerk’s office by September 30th, and the Tentative budget is presented to the Islip Town Board at a Public Meeting on or before the date of October 5th.

6. Adopting the Budget.

After the Tentative Budget has been created, the Islip Town Board is briefed by the Comptroller regarding the contents of the budget (the services that it provides and the costs of provided services).

A Public Budget Hearing is then held on the Thursday following Election Day, to give residents an opportunity to address the Board with questions they may have regarding the content of the Budget.

Once the public hearing is then closed, the Board will have the opportunity to vote on the adoption of the proposed Town Budget. If no vote is taken, the hearing may be adjourned to a later time; however, per State Law, the Town Budget must be adopted no later than November 20th.

7. The Town Operating Budget differs by year.

Just as it is in our own private lives, the revenues and expenses of the Town changes from year to year.

The expenditure portion of the operating budget is made up of salaries, benefits, utilities, maintenance costs, etc. Contractual increases in salaries and related benefits are a major factor in why a expenses will vary from year to year.

Additionally, changes in revenues along with statutory regulations are all contributing factors that can cause a budget to change year over year.

8. What should residents know about The Town Budget that they may not?

The budget is primarily comprised of items that are non-discretionary.

These are items mostly “out of the control” of the Town Board.

Debt service, utilities, salaries and related fringe benefits, are just a few of the items that the Town has very little wiggle room with.

Of the categories just mentioned, that adds up to approx. $143.7m in the 2021 budget— nearly 58% of the total budget.

9. How much of the taxpayer dollar goes into the Town Budget?

The Town collects taxes on behalf of all the taxing jurisdictions within the Town limits with the exception of Incorporated Villages. Using an average Town tax bill (from a homeowner who does NOT live inside an Incorporated Village), the tax bill is broken down as follows;

• School & Library — 67.0%
• County — 13.8%
• Special Districts — 9.1%
  
  Including but not limited to fire, ambulance, street lighting, erosion control, etc.
• Town Major funds — 5.4%
  
  General, Part Town, Highway
• Garbage District — 4.7%