The Buffalo News published a report today listing six towns where spending, tax levy increase, tax rate increase, and estimated tax liability based on assessed property valuation was reviewed.

Towns raise taxes, cut spending as Covid-19 batters budgets

https://buffalonews.com/news/local/t...=home-trending

Lancaster was not included in the group reviewed. Why? Because it is lacking in transparency, incomplete, inaccurate, and outright confounding. The filed 2021 Lancaster tentative budget is scheduled for a public hearing on October 19th. It is an embarrassment!

Lancaster’s filed 2021 tentative budget:

Spending

Cuts spending by $907,985 from last year’s budget.

Revenues

Estimated revenues down by $1,030,374

Use of Fund Balance & Reserves

$353,000

Tax levy (Amount to be raised by Taxation

$25,342,199 – an increase of $1,572,235 from 2020 budget

What is missing

Tax rate schedule and estimate of tax liability based on assessed property valuation.

Debt Service Schedule

Department budgetary line items

What is confounding

There is a total of $11.33 million in Fund Balance & Reserve. The budget lists $353,000 in total Fund Balance & Reserve used to balance the budget. On page two of the budget, under Summary of Revenues by Category, $3.42 million is listed as Appropriated Fund Balance & Reserves used.

Which number is correct as the use impacts the tax levy, which in turn impacts tax rate and tax liability?

There are other irregularities and inaccuracies as well. This is the budget the town wants to present to the public for review; seriously? It is an embarrassment.