HomeMy WebLinkAbout2026_Proposed_Budget_BookOshkosh, WI
2026 Budget Book
Proposed Version 10/10/2025-
Oshkosh, WI | Budget Book 2026 Page 1
TABLE OF CONTENTS
Introduction 6
Transmittal Letter 7
History of City 11
Demographics 12
Strategic Plan 16
Organization Chart 37
Fund Structure 38
Basis of Budgeting 39
Fund Descriptions 40
Budget Process 45
Executive Overview 48
Tax Levy 49
Fund Balances 50
Fund Summaries 51
All Funds Summary 52
General Fund 54
SPECIAL REVENUE FUNDS SUMMARY 58
Senior Services Revolving 0201-0760 62
CDBG Revolving Loan Fund 0202-0740 64
BID District 0209-1030 66
Recycling 0211-0480 68
Garbage Collection & Disposal 0212-0470 72
Police Special Revenue 0215-0211 75
Street Lighting 0223-0460 78
ARPA 0224-XXXX 80
Museum Membership 0227-1070 82
Senior Services Fund 0231-0760 85
Fire Special Revenue 0235-0230 88
Ambulance 0237-0240 91
Library 0239-1060 94
Library Donations 0239-1065 98
Museum 0241-1070 99
Museum Collections 0242-1070 103
Cemetery 0247-0650 105
Community Development Special Fund 0249-0740 108
Parks Revenue Facilities 0255-0610 109
Leach Amphitheater 0256-0610 117
Public Works Special Revenue 0257-0410 119
Pollock Pool 0259-0610 121
Neighborhood Improvement Loan Program 0301-0740 124
Healthy Neighborhood Initiative 0302-0740 125
Community Development Block Grant 0303-0740 127
Local GO EDC Revolving Loan Fund 0304-0740 129
Senior Center Fund 0307-0760 130
Grand Opera House 0501-1020 131
Oshkosh Convention Center 0503-1040 132
Parking Ramp 0506-1040 133
Oshkosh, WI | Budget Book 2026 Page 2
Capital Project Funds 135
Special Assessments Improvement Fund 0317-0410 136
Equipment Fund 0323-XXXX 138
Park Improvements & Acquisition 0325-0610 140
Parks Subdivision Improvement Fund 0327-0610 142
Tree & Bench Memorial Fund 0333-0620 143
Special Assessment Replacements Fund 0335-0410 144
TIF Fund Balances Summary 145
TIF 8 - S Aviation Industrial Park 0529-1040 147
TIF 12 - Division Street Redevelopment 0537-1040 148
TIF 13 - Marion Rd & Pearl Ave 0539-1040 149
TIF 14 - Mercy Medical Center 0522-1040 152
TIF 15 - Park Plaza / Commerce St 0524-1040 154
TIF 16 - 100 Block Redevelopment 0526-1040 155
TIF 17 - City Center Redevelopment 0530-1040 157
TIF 18 - SW Industrial Park Expansion 0532-1040 159
TIF 19 - NW Industrial Park Expansion 0528-1040 161
TIF 20 - South Shore Redevelopment 0534-1040 163
TIF 21 - Fox River Corridor 0536-1040 165
TIF 23 - SW Industrial Park Expansion 0540-1040 167
TIF 24 - Oshkosh Corporation E-Coat 0520-1040 169
TIF 25 - City Center Hotel 0502-1040 171
TIF 26 - Aviation Business Park 0504-1040 173
TIF 27 - N Main St Industrial Park 0508-1040 174
TIF 28 - Beach Building 0510-1040 176
TIF 29 - Morgan District 0512-1040 178
TIF 30 - Washington Building 0514-1040 179
TIF 31 - Buckstaff Redevelopment 0516-1040 181
TIF 32 - Granary Redevelopment 0518-1040 183
TIF 33 - Lamico Redevelopment 0519-1040 185
TIF 34 - Oshkosh Corporation Headquarters 0580-1040 187
TIF 35 - Oshkosh Avenue Corridor 0581-1040 189
TIF 36 - Merge Redevelopment 0582-1040 191
TIF 37 - Aviation Plaza 0583-1040 193
TIF 38 - Pioneer Redevelopment 0584-1040 195
TIF 39 - Cabrini School Redevelopment 0585-1040 197
TIF 40 - Miles Kimball Redevelopment 0586-1040 198
TIF 41 - Smith School Redevelopment 0587-1040 199
TIF 42 - Morgan Crossing Phase II 0588-1040 200
TIF 43 - Mill on Main Ph 1, LLC 0589-1040 201
TIF 44 - NW Oshkosh Expansion 0590-1040 203
Debt Service 204
Debt Service Fund 0401-0074 205
ENTERPRISE FUNDS SUMMARY 207
Parking Utility 0509-1717 209
Transit Utility 0511-1728 211
Industrial Park Land Enterprise Fund 0515-1040 216
Water Utility 0541-XXXX 218
Sewer Utility 0551-XXXX 223
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Stormwater Utility 0561-XXXX 227
Weights & Measures Fund 0571-0720 231
Inspection Services Division 0571-0750 233
Other Funds 237
Employee Benefits Fund 0601-0903 238
Workers Compensation Fund 0603-0909 240
Central City Fund 0609-0450/0430 242
Trusts Fund 0707-0071 245
Redevelopment Authority Fund 0901-0999 246
Departments 248
City Council 0100-0010 249
City Manager 0100-0020 251
Community & Engagement 0100-0170 253
City Attorney 0100-0030 255
Finance 0100-0071 257
Taxes & Interest 0100-0072 259
Other Revenue 0100-0073 261
Public Safety 262
Police 0100-0211 263
Animal Care 0100-0214 267
Auxiliary Police 0100-0217 268
Crossing Guards 0100-0218 270
Fire 0100-0230 272
Hydrant Rental 0100-0250 276
Police & Fire Commission 0100-0290 277
Public Works 278
Public Works Administration 0100-0410 279
Engineering 0100-0420 281
Streets 0100-0430 285
Central Garage 0100-0450 288
Museum 0100-1070 290
Parks Department 0100-0610 293
Forestry 0100-0620 297
Cemetery 0100-0650 299
Leach Amphitheater 0100-0660 302
Pollock Pool 0100-0670 304
Senior Services 0100-0760 307
Community Development 310
Assessor 0100-0080 311
Economic Development 0100-0730 314
Planning 0100-0740 316
Transportation 319
Street Lighting 0100-0460 320
Electric 0100-0801 322
Sign 0100-0810 325
Unclassified Budget 0100-0911 & 0100-0914 329
Administrative Services 331
Human Resources 0100-0040 332
City Clerk 0100-0050 334
Oshkosh, WI | Budget Book 2026 Page 4
Elections 0100-0060 337
Purchasing 0100-0090 339
Information Technology 0100-0110 341
Insurance 0100-0120 344
Facility Maintenance 0100-0130 345
Oshkosh Media 0100-0150 347
Capital Improvement Plan 350
2026-2030 CIP Projects by Department 351
2026-2035 CIP Projects & Funding Sources by Department 358
Appendix 375
Glossary 376
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INTRODUCTION
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Transmittal Letter
Rebecca Grill, City Manager
October 10, 2025
Honorable Mayor and City Council:
It is my privilege to transmit for your consideration the City of Oshkosh’s 2026 proposed budget. This budget continues our
commitment to high-quality service delivery while positioning the City of Oshkosh to meet long-term challenges with innovation,
e ciency, and scal responsibility.
Through a combination of organizational restructuring, no increase for health and dental bene ts, use of vacancy savings, and
transfer of fund balance, this budget does not increase the tax levy from the 2025 amount. Although the use of fund balance for
operations is not a sustainable way to fund services, we have reduced the amount from 2025 and will take actions in 2026 which will
likely allow us to all but eliminate the use of fund balance for the 2027 budget.
This proposal re ects the strategic goals set by Council and integrates the priorities we began advancing in 2025: ensuring the
continuity of high-quality services, restructuring for cross-training and alignment of staff resources, reducing duplication of
responsibilities and equipment, and focusing resources on the highest-priorities and needs. Planning for the organizational
restructuring is now underway, and implementation will begin shortly. This process will continue throughout the end of 2025 and into
2026, including the creation of a new Communications and Engagement Division in the City Manager’s Department with reallocated
resources. This division will strengthen strategic alignment, ensure cohesive messaging, and expand our outreach to better connect
residents with their government through plain-language communication and readily available resources.
The 2026 budget makes targeted investments in technology to streamline operations and improve the customer experience. These
include the implementation of new software solution for public-facing processes—creating a true one-stop shop for residents and
businesses—as well as expanded internal use to support e ciency. The budget also proposes investments in AXON software, Modus
poll worker scheduling software, content management systems for both the intranet and website, and a citywide migration to
Microsoft 365 to modernize our operations and enhance collaboration, project tracking, and e ciency tools.
Vacancy savings are incorporated, and an increase for non-represented employees is included to maintain internal parity. This allows
for the non-represented employees to receive increases commensurate with the represented police and re employees, which
demonstrates our commitment to all of our city employees and helps us retain and recruit high-quality staff. Using the Three Waves
Clinic and strategic decisions in managing our self-funded plans, health and dental coverage will continue with no increase.
As a reminder, the City’s nancial constraints are now connected to levy limits, not quali cation for the Expenditure Restraint Incentive
Program (ERIP). This changes the focus from what can be spent to what can be levied. Previously, the City was able to use the levy
limit debt adjustment to allow for increases above the levy limits, but this option is now limited. (Many other cities in Wisconsin faced
this challenge much earlier than Oshkosh and had to make signi cant adjustments annually to adhere to the levy limits or lose state
aid.)
Special revenue funds and internal services funds that rely on levy support are being reintegrated into the General Fund. Reintegrating
the accounts into the general fund takes advantage of the shift from ERIP to levy limits. It also recognizes that the special revenue
funds are mostly supported by property taxes and fund balances (if any) should be part of the general fund balance, not separate. This
ensures that the fund balance amounts are not spread out into many different accounts that are not included in the general fund
balance totals, and we are able to maintain the recommended amount in the general fund balance without unnecessarily increasing
the tax levy. Further, the proposed budget does include a drawdown of fund balance, but the majority of the drawdown is for
contingency.
The capital plan strategically invests in development to increase net new construction and build levy capacity for the future.
We remain focused on advancing a culture of continuous improvement and achieving the goals set for me by the Council, which align
with our mission to provide services in pursuit of a safe and vibrant community, and our vision of a thriving and sustainable
community offering abundant opportunities for work and life.
Oshkosh, WI | Budget Book 2026 Page 7
This budget is not only a nancial plan, but a roadmap for continued transformation—aligning resources, investing in technology, and
building a culture of engagement and innovation that strengthens both our organization and our community.
Thank you to Finance Director Julie Calmes and her team for their dedication and efforts in compiling this budget. Thank you to the
Department Heads and their teams for their exibility and understanding as we tackle the increased scal challenges and work to
preserve services.
I look forward to discussing the highlights outlined on the following pages and addressing your questions and concerns relating to the
overall budget.
Respectfully submitted,
Rebecca Grill
Oshkosh, WI | Budget Book 2026 Page 8
Revenue and Expenditure Highlights
Amount Change from 2025
City Tax Levy $47,000,000 No change
Projected Tax Rate
(per $1000 assessed value)
$7.73 ≤$0.41 less than past year ($8.14)
Intergovernmental Revenue for
General Fund
$20,479,100 Increase of approximately $150,000
Municipal Services Payment $1,400,000 Increase of approximately $300,000.
End of Year Fund Balance $850,000 2025 has a projected decrease of $850,000 in
General Fund fund balance.
Fund Balance Transfer –
Special Revenue
$1,239,300 Transfer approximately $1.24 million of fund
balance from special revenue funds to General
Fund.
Fund Balance Transfer –
General Fund
$1.1 million This is a reduction from the $3.5 million used
for the 2025 budget. The goal is to all but
eliminate the use of fund balance transfers for
2027 and beyond.
EMS Revenue $2.3 million Decrease of $2.3 million due to elimination of
contracted services to all but Town of Algoma.
General Transportation Aid
(GTA)
$2,285,000 This is a decrease of approximately $110,000.
Special Revenue Accounts $3,166,600 Moved the following Special Revenue funds
back into the General Fund. In the 2025 budget,
these funds received approximately $3.2 million
of tax levy.
Street Lighting
Museum
Senior Services
Cemetery
Leach Amphitheater
Pollock Water Park
Unclassi ed Account ~ $2 million Eliminated and moved allocations to various
departments as outlined below:
Pay for performance, non-inventory
supplies, fund balance drawdown, and
contingency moved to City Manager’s
budget.
Outside legal/attorney fees moved to the
City Attorney’s budget.
Postage/Printing moved to Information
Technology budget.
Contractual Agreement Payments moved
to the Parks budget.
Subscription Licensing contracts for the
City’s parking enforcement software
moved to the Police budget.
Oshkosh, WI | Budget Book 2026 Page 9
Department Highlights
Note: Organizational restructuring details are being nalized so are not speci cally outlined in the budget details below; compensation
increases not included. Additional details will be provided at the budget workshops and public hearing.
Department
City Manager Creation of Communication and Engagement Division through
reallocation of resources including Oshkosh Media (other staff
changes currently being nalized)
Funding for website(s) redesign and rebranding
Reallocation of Pay for Performance, non-inventory supplies, fund
balance draw down, and contingency went from Unclassi ed
Account to City Manager’s budget
City Attorney Reallocation of Outside Counsel funds from Unclassi ed Account
to department budget
Administrative Services
(Clerk, Facilities, HR, IT,
Purchasing)
Transfer of Library Maintenance responsibilities and staff to
facilities;
Transfer of Assessment software from IT budget to Assessors
budget
Reallocation of Postage/Printing funds from Unclassi ed
Account to IT budget
City Wide Technology Investments
Microsoft 365 ($185,000 (Allocated between IT and Special
Funds))
Public Facing Processes Software (Open Gov) $130,600 -
Allocated between IT and Departments
Fire and Ambulance EMS contract with Town of Algoma only
Participating in Joint Department Study with Algoma, may move
forward if study suggests and parties agree
Library Reallocation of maintenance staff and responsibilities to Admin
Services
Police Additional Axon services
Subscription licensing contracts for the City’s parking
enforcement software moved from Unclassi ed Account to the
Police budget
Parks Contractual agreement payments moved from Unclassi ed
Account to the Parks budget
Oshkosh, WI | Budget Book 2026 Page 10
History of the City
OSHKOSH, WISCONSIN
The City of Oshkosh was incorporated in 1853 and is the County seat of Winnebago County. It is located on the western shore of Lake Winnebago in the Fox
River Valley 173 miles north of the City of Chicago, Illinois, and 275 miles east of the cities of Minneapolis and St. Paul, Minnesota. The corporate limits of the
City encompass approximately 24.24 square miles and the population is currently 66,694.
Oshkosh is the perfect place for businesses to call home. With an impressive portfolio of top employers, Oshkosh has the resources that businesses and
entrepreneurs need to reach their goals and nd success. Oshkosh is home to many successful businesses that are powered by the area’s exceptional
workforce.
The Oshkosh-Neenah Metropolitan Statistical Area (MSA) has a population of 171,735 according to the U.S. Census reports from 2020. The MSA also has a
civilian labor force size of 93,109, according to the U.S. Bureau of Labor Statistics.
The city plays host to hundreds of local, regional, national and international events each year—Oshkosh is, after all, Wisconsin’s Event City.
GENERAL GOVERNMENT FUNCTIONS
The City's government consists of a City Manager who is employed by the Mayor and Council of 6 members who are elected at large to a two term-year term.
The City provides a full range of municipal services contemplated by Statute or character. This includes police, re, streets and sanitation, social services,
parks, public improvements, library, museum, mass transit, planning and zoning, and general administrative services.
COUNCIL MEMBERS AND PRINCIPAL OFFICERS
COUNCIL MEMBERS
Name Title
Matt Mugerauer Mayor
Joseph Stephenson Deputy Mayor
Karl Buelow Council Member
Jacob Floam Council Member
Vacant Council Member
DJ Nichols Council Member
Brad Spanbauer Council Member
PRINCIPAL OFFICERS
Name Title
Rebecca Grill City Manager
Julie Calmes Director of Finance
Clara Pickett Assistant Director of Finance
Oshkosh, WI | Budget Book 2026 Page 11
Population Overview
T O TA L P O P U L A T I O N
66,247 .2%
vs. 2022
G R O W T H R A N K
1009 out of 1852
Municipalities in Wisconsin
D AY T I M E P O P U L AT I O N
77,764
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U L A T I O N BY A G E G R O U P
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.
* Data Source: American Community Survey 5-year estimates
* Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses
1990
1992
1994
1996
1998
2000
2002
2004
2006
2008
2010
2012
2014
2016
2018
2020
2022
2024
52.5k
55k
57.5k
60k
62.5k
65k
67.5k
70k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
Oshkosh, WI | Budget Book 2026 Page 12
Household Analysis
T O TA L H O U S E H O L D S
26,969
It is important to consider the dynamics of household types to plan for and provide services
effectively. Household type also has a general correlation to income levels which affect the tax
base.
* Data Source: American Community Survey 5-year estimates
24%
lower than state average
Family Households
36%
26%
lower than state average
Married Couples
36%
16%
higher than state average
Singles
34%
23%
higher than state average
Senior Living Alone
20%
Oshkosh, WI | Budget Book 2026 Page 13
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
H O U S E H O L D I N CO M E
Above $200,000
3%
63%
lower than state average
Median Income
61,929
18%
lower than state average
Below $25,000
16%
19%
higher than state average
* Data Source: American Community Survey 5-year estimates
O v e r $2 0 0 ,0 0 0
$1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0
$1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0
$1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0
$7 5 ,0 0 0 t o $1 0 0 ,0 0 0
$5 0 ,0 0 0 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
Oshkosh, WI | Budget Book 2026 Page 14
Housing Overview
2 0 2 3 M E D I A N H O M E VA L U E
168,400
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of owner-occupied
housing.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of owner-occupied
housing.
H O M E O W N E R S V S R E N T E R S
Osh kosh
46%
Rent
54%
Own
Sta te Avg.
32%
Rent
68%
Own
* Data Source: 2023 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html),
American Community Survey. Home value data includes all
types of owner-occupied housing.
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
1 0 0 k
1 2 0 k
1 4 0 k
1 6 0 k
1 8 0 k
> $1,0 0 0,00 0
$750,000 to $999,9…
$500,000 to $749,9…
$400,000 to $49 9,…
$300,000 to $399,9…
$250,000 to $299,9…
$200,000 to $249,9…
$15 0,000 to $19 9,999
$100,000 to $149,9…
$5 0,000 to $9 9,999
< $49,999
Oshkosh, WI | Budget Book 2026 Page 15
2025-2026 City of Oshkosh Strategic Plan- Measures Report
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Organization Chart
The Voters
Mayor & City Council
City Manager
Administrative Services
Community
Development
Fire
Library
Parks
Public Works
City Clerk
Finance
Legal
Museum
Police
Transportation
Oshkosh, WI | Budget Book 2026 Page 37
Fund Structure
Oshkosh, WI | Budget Book 2026 Page 38
Budgetary Basis
Budgetary Basis refers to the point in time at which revenues and expenditures are recognized in the accounts and reported in the nancial
statements.
Modi ed Accrual is the method under which revenues and other nancial resource increments are recognized when they become susceptible
to accrual; that is, when they become both “measurable” and “available to nance expenditures of the current period.” “Available” means
collectible in the current period or soon enough thereafter to be used to pay the liabilities of the current period.
The Governmental Funds (General, Special Revenue, Debt Service, and Capital Project) and Fiduciary Funds are budgeted and accounted for
using the modi ed accrual basis of accounting. Property taxes are recorded in the year levied as receivable and deferred revenues. They are
recognized as revenues in the succeeding year when services nanced by the levy are provided. Property taxes are levied and billed in
December. Payment in full or the rst installment payment due date is January 31. The second installment payment due date is March 31, the
third installment payment due date is May 31, and the fourth installment payment is due July 31.
Intergovernmental aids and grants are recognized as revenues in the period the related expenditures are incurred, if applicable, or when the city
is entitled to the aids.
Special assessments are recorded as revenues when collected. Annual installments due in future years are re ected as receivables and
deferred revenues.
Other general revenues such as nes and forfeitures, inspection fees, recreation fees, and miscellaneous revenues are recognized when
received in cash or when measurable and available under the criteria described above.
Accrual Basis indicates revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are
recorded when goods and services are received (whether cash disbursements are made at the time or not).
Finance reporting for the Proprietary Funds is on the accrual basis of accounting. Depreciation is budgeted as a separate capital and debt
activity and is identi ed as part of the balance sheet for presentation.
Oshkosh, WI | Budget Book 2026 Page 39
Fund Descriptions
Governmental accounting systems should be organized and operated on a fund basis. Individual resources are allocated to, and accounted for,
in separate accounting entities, identi ed as funds, based upon the purposes for which they are to be spent and the means by which spending
activities are legally controlled.
Governmental units should establish and maintain those funds required by law and sound nancial administration. Only the minimum number
of funds consistent with legal and operating requirements should be established because unnecessary funds result in in exibility, undue
complexity, and ine cient nancial administration.
Individual funds are classi ed into three broad categories: Governmental, Proprietary, and Fiduciary. All funds are appropriated.
Governmental Fund Types
Governmental Fund Types are subdivided into four sections: General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project
Funds.
General Fund: The general operating fund used to account for most of the day-to-day activities of the city.
Special Revenue Funds: Account for the proceeds of speci c revenue sources that are legally restricted to expenditures for speci ed
purposes.
Debt Service Funds: Account for the accumulation of resources for the payment of general long-term debt principal, interest, and related
costs.
Capital Project Funds: Account for the nancing and expenses associated with major equipment purchases, land purchases, or
infrastructure projects.
Major Fund De nition
A Major Fund is de ned as a fund that reports at least 10 percent of total governmental assets, liabilities, revenues or expenditures and at least
ve percent of combined city assets, liabilities, revenues or expenditures. The City may choose to classify a fund as a major fund if that fund
has particular importance to nancial users. By de nition, the General Fund is always considered a major fund. The remaining major
governmental funds are Debt Service Fund, Equipment Fund, and Special Assessment Improvement Fund. The City also reports major
enterprise funds of the Transit Utility Fund, Water Utility Fund, Sewer Utility Fund, and Storm Water Utility Fund.
Fund 0100 – General Fund (Major Fund)
The General Fund of a governmental unit serves as the primary reporting vehicle for current governmental operations. The General Fund, by
de nition, accounts for all current nancial resources not required by law or administrative action to be accounted for in another fund. The
major sources of revenue for the General Fund include: property taxes and intergovernmental revenue. The major departments funded are: City
Council, City Manager, City Attorney, Administrative Services, City Clerk, Elections, Finance, Police, Fire, Public Works, Parks, Community
Development, Transportation, Street Lighting, Museum, Senior Services, Cemetery, Leach Amphitheater and Pollock Pool. This fund is
considered a major fund.
Special Revenue Funds
Fund 0201 – Senior Services Revolving Fund (non-Major Fund)
The Senior Center Revolving Fund is used to account for services provided to senior citizens funded through direct and indirect charges,
sponsorships, and donations.
Fund 0202 – CDBG Revolving Loan Fund (non-Major Fund)
The CDBG Revolving Loan Fund is used to account for deferred payment loans made to low and moderate homebuyers with housing
improvement costs and down payment assistance to quali ed homebuyers.
Fund 0209 – BID District Fund (non-Major Fund)
The BID District Fund is used to account for the activities of the Downtown Oshkosh Business Improvement District (BID). The BID, created in
1987, has maintained available free parking in the downtown and proactively supports revitalization efforts through a special charge levied
against businesses in the district.
Fund 0211 – Recycling Fund (non-Major Fund)
The Recycling Fund is used to account for recycling activities which were created to reduce the amount of solid waste going to the land ll. The
recycling program is primarily funded by fees and state aid payments.
Fund 0212 – Garbage Collection & Disposal Fund (non-Major Fund)
The Garbage Collection & Disposal Fund is used to account for regular or special collections of solid waste and to maintain city property
previously used for land ll purposes. It is funded by property tax revenue and other fees.
Fund 0215 – Police Special Revenue (non-Major Fund)
The Police Special Fund is used to account for proceeds from Federal and State Grants to be utilized for speci c needs as well as from
donations or gifts for Police needs.
Fund 0223 – Street Lighting Fund (Moved to General Fund)
The Street Lighting Fund is used to account for a comprehensive street lighting network in public right-of-way, parking lots, parks, and other city-
owned facilities. Funding is provided by general property tax revenue.
Fund 0224 – ARPA-Special Events (non-Major Fund)
This is used to account for received and allocated ARPA Funds.
Oshkosh, WI | Budget Book 2026 Page 40
Fund 0227 – Museum Membership Fund (non-Major Fund)
The Museum Membership Fund is used to account for memberships at the Oshkosh Public Museum and is used to augment the Museum’s
annual budget.
Fund 0231 – Senior Services Fund (Moved to General Fund)
The Senior Services Fund is used to account for the operations of the Seniors Center, which enriches the quality of life for adults fty and over.
Funding is obtained through general property tax revenue, county aid, building rent, and other gifts and donations.
Fund 0235 – Fire Special Revenue Fund (non-Major Fund)
The Fire Special Revenue Fund is used to account for grants from the Federal Assistance Program which will support and improve emergency
medical services.
Fund 0237 – Ambulance (non-Major Fund)
The Ambulance Fund accounts for all current nancial resources not required by law or administrative action to account for transparency with
the city and townships.
Fund 0239 – Library Fund (non-Major Fund)
The Library Fund is used to account for current operations and capital costs associated with the Oshkosh Public Library. Funding consists of
general property tax revenue, county shared revenue, contractual revenue, donations, and charges. The Library's mission is to provide free
access to information, preserve local history, and create a vibrant community gathering space. The Library Donations Division (0239-1065) is
used to account for donations, charges, and endowments.
Fund 0241 – Museum Fund (Moved to General Fund)
The Museum Fund is used to account for the operations of the Oshkosh Public Museum. The Oshkosh Public Museum is a center for the
preservation of our culture dedicated to bringing history and heritage through quality, creative, and unrestricted educational experiences.
Funding consists of general property tax revenue, admissions, and transfers from other museum funds.
Fund 0242 – Museum Collections Fund (non-Major Fund)
The Museum Collections Fund is used to account for the acquisition of materials for the Museum’s Collections, as well as to provide for the
conservation and restoration of existing collections. Funds are obtained through gifts and donations.
Fund 0247 – Cemetery Fund (Moved to General Fund)
The Riverside Cemetery Fund is used to account for the operations of Riverside Cemetery. Funding is obtained from general property tax
revenue, sale of lots, gifts and donations, and other sources.
Fund 0249 – Community Development Special Fund (non-Major Fund)
The Community Development Special Fund is used to account for State and Federal Grants associated with development projects or
redevelopment projects.
Fund 0255 – Parks Revenue Facilities Fund (non-Major Fund)
The Park Revenue Facilities Fund is used to account for facilities that are not dependent on property tax revenue. These facilities include boat
launches, Menominee Park Zoo and Amusement Rides and Concessions, Millers Bay, Reetz Concessions, Zoo Special Events Lake y Café, and
Lakeshore Park.
Fund 0256 – Leach Amphitheater Fund (Moved to General Fund)
The Leach Amphitheater Fund is used to account for the amphitheater operations, which are funded through general property tax revenue,
rentals, concessions, sponsorships, gifts and donations, and other miscellaneous revenue.
Fund 0257 – Public Works Special Revenue (non-major Fund)
The Lead Service Line Replacement Fund is used to account for assistance provided to property owners in replacing private lead water
services. Funding is received from a state aid program.
Fund 0259 – Pollock Pool (Moved to General Fund)
The Pollock Water Park Fund is used to account for the operations of Pollock Pool. Funding is obtained from general property tax revenue,
admissions, concessions, sponsorships, gifts, donations, and other miscellaneous revenue.
Fund 0301 – Neighborhood Improvement Loan Program (non-Major Fund)
The Neighborhood Improvement Loan Program is used to account for funds which are used to expand federal Housing and Urban Development
(HUD) Department HOME funds for low-income housing in the City.
Fund 0302 – Healthy Neighborhood Initiatives Fund (non-Major Fund)
The Healthy Neighborhood Initiatives Fund is used to account for funds which are used to strengthen neighborhoods throughout the
community. Funds are received from loan repayments and the closure of TIF Districts. Funds are expended through adopted neighborhood
plans or to support healthy neighborhoods.
Fund 0303 – Community Development Block Grant Fund (non-Major Fund)
The Community Development Block Grant Fund is used to account for the Federal Grant Program, which is used to help low and moderate
income residents by improving housing conditions, improving neighborhoods, providing social services, and eliminating blight.
Fund 0304 – Local GO EDC Revolving Loan Fund (non-Major Fund)
The Local GO EDC Revolving Loan Fund is used to account for loans for economic development. Funding is obtained from transfers from
closing TIF Districts.
Fund 0307 – Senior Center Fund (non-Major Fund)
The Senior Center Fund is used to account for facility-related expenses and improvements.
Fund 0501 – Grand Opera House Fund (non-Major Fund)
The Grand Opera House Fund is used to account for the coordination and oversight of the Grand Opera House building, grounds, and facility
needs. Funding is obtained through room tax revenue, general property tax, and other miscellaneous revenue.
Oshkosh, WI | Budget Book 2026 Page 41
Fund 0503 – Oshkosh Convention Center Fund (non-Major Fund)
The Convention Center Fund is used to account for the collection and distribution of room tax revenue and the expenses of the Convention
Center building and grounds.
Fund 0506 – Parking Ramp Fund (non-Major Fund)
The Convention Center – Parking Ramp Fund is to account for the collection of parking ramps fees and the parking ramp utility costs, repairs,
equipment replacement, and maintenance.
Capital Project Funds
Fund 0317 – Special Assessments Improvement Fund (Major Fund)
The Special Assessment Fund is used to account for the collection of special assessments against property owners for public improvements.
Fund 0323 – Equipment Fund (Major Fund)
The Equipment Fund is used to account for some equipment purchases that are funded by the general property tax levy and not dependent on
the issuance of debt.
Fund 0327 – Parks Subdivision Improvement (non-Major Fund)
The Parks Subdividision Improvement is a placeholder for funds collected from new residential developments, fees in lieu of parkland
dedication, for park improvements and acquisitions.
Fund 0333 – Tree & Bench Memorial Fund (non-Major Fund)
The Street Tree Memorial Fund is used to account for a program that offers citizens the opportunity to purchase tree memorials to be placed
within City parks. Funding is obtained through grants, gifts, and donations.
Fund 0335 – Special Assessments Replacements Fund (non-Major Fund)
The Special Assessment Replacement Fund is used to account for the collection of special replacement assessments for wheel taxes and
street projects on and after January 1, 2025, except for new construction.
Fund 0502 – TIF 25 City Center Hotel Rehabilitation Capital Project Fund (non-Major Fund)
The TIF 25 City Center Hotel Rehabilitation Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0504 – TIF 26 Aviation Business Park Capital Project Fund (non-Major Fund)
The TIF 26 Aviation Business Park Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0508 – TIF 27 North Main Street Industrial Park Capital Project Fund (non-Major Fund)
The TIF 27 North Main Street Industrial Park Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0510 – TIF 28 Beach Building Redevelopment Capital Project Fund (non-Major Fund)The TIF 28 Beach Building Redevelopment Capital
Project Fund is used to account for the costs associated with the project plan for development.
Fund 0512 – TIF 29 Morgan District Capital Project Fund (non-Major Fund)
The TIF 29 Morgan District Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0514 – TIF 30 Washington Building Capital Project Fund (non-Major Fund)
The TIF 30 Washington Building Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0516 – TIF 31 Buckstaff Redevelopment Capital Project Fund (non-Major Fund)
The TIF 31 Buckstaff Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0518 – TIF 32 Granary Redevelopment Capital Project Fund (non-Major Fund)
The TIF 32 Granary Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0519 – TIF 33 Lamico Redevelopment Capital Project Fund (non-Major Fund)
The TIF 33 Lamico Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0520 – TIF 24 Oshkosh Corp E-COAT Project Fund (non-Major Fund)
The TIF 24 Oshkosh Corp Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0522 – TIF 14 Mercy Medical Center Capital Project Fund (non-Major Fund)
The TIF 14 Mercy Medical Center Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0524 – TIF 15 Park Plaza/Commerce Street Capital Project Fund (non-Major Fund)
The TIF 15 Park Plaza/Commerce Street Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0526 – TIF 16 100 Block Redevelopment Capital Project Fund (non-Major Fund)
The TIF 16 100 Block Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0528 – TIF 19 NW Industrial Park Expansion Capital Project Fund (non-Major Fund)
The TIF 19 NW Industrial Park Expansion Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0529 – TIF 8 S Aviation Industrial Park Capital Project Fund (non-Major Fund)
The TIF 8 S Aviation Industrial Park Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0530 – TIF 17 City Center Redevelopment Capital Project Fund (non-Major Fund)
The TIF 17 City Center Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0532 – TIF 18 SW Industrial Park Expansion Capital Project Fund (non-Major Fund)
The TIF 18 SW Industrial Park Expansion Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0534 – TIF 20 South Shore Redevelopment Capital Project Fund (non-Major Fund)
The TIF 20 South Shore Redevelopment Capital Project Fund is to account for the costs associated with the project plan for development.
Fund 0536 – TIF 21 Fox River Corridor Capital Project Fund (non-Major Fund)
Oshkosh, WI | Budget Book 2026 Page 42
The TIF 21 Fox River Corridor Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0537 – TIF 12 Division Street Redevelopment Capital Project Fund (non-Major Fund)
The TIF 12 Division Street Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0539 – TIF 13 Marion Road/Pearl Avenue Capital Project Fund (non-Major Fund)
The TIF 13 Marion Road/Pearl Avenue Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0540 – TIF 23 SW Industrial Park Expansion Capital Project Fund (non-Major Fund)
The TIF 23 SW Industrial Park Expansion Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0580 – TIF 34 Oshkosh Corporation Headquarters Capital Project Fund (non-Major Fund)
The TIF 34 Oshkosh Corporation Headquarters Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0581 – TIF 35 Oshkosh Avenue Corridor Capital Project Fund (non-Major Fund)
The TIF 35 Oshkosh Avenue Corridor Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0582 – TIF 36 Merge Redevelopment Capital Project Fund (non-Major Fund)
The TIF 36 Merge Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0583 – TIF 37 Aviation Plaza Center Capital Project Fund (non-Major Fund)
The TIF 37 Aviation Plaza Center Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0584 – TIF 38 Pioneer Redevelopment Capital Project Fund (non-Major Fund)
The TIF 38 Pioneer Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for development.
Fund 0585 – TIF 39 Cabrini School Redevelopment Capital Project Fund (non-Major Fund)
The TIF 39 Cabrini School Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0586 – TIF 40 Miles Kimball Redevelopment Capital Project Fund (non-Major Fund)
The TIF 40 Miles Kimball Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0587 – TIF 41 Smith School Redevelopment Capital Project Fund (non-Major Fund)
The TIF 41 Smith School Redevelopment Capital Project Fund is used to account for the costs associated with the project plan for
development.
Fund 0588 – TIF 42 Morgan Crossing Phase II Capital Project Fund (non-Major Fund)
The TIF 42 Morgan Crossing Phase II is used to account for the costs associated with the project plan for development.
Fund 0589 – TIF 43 Mill on Main Ph 1, LLC Capital Project Fund (non-Major Fund)
The TIF 43 Mill on Main Ph 1, LLC is used to account for the costs associated with the project plan for development.
Fund 0590 – TIF 44 NW Oshkosh Expansion Fund (non-Major Fund)
The TIF 44 NW Oshkosh Expansion Fund is used to account for the costs associated with the project plan for development.
Debt Service Fund
Fund 0401 – Debt Service Fund (Major Fund)
The Debt Service Fund is used to account for the accumulation of resources for the payment of general long-term debt principal, interest, and
related costs. This fund is considered a major fund.
Proprietary Fund Type
Proprietary Fund Type is subdivided into two sections: Enterprise Funds and Internal Service Funds.
Enterprise Funds: Account for operations that are nanced and operated in a manner similar to private business, where the intent of the
governing body is that the cost (expenses, including depreciation) of providing goods or services to the public on a continuing basis be
nanced or recovered primarily through user charges, or where the governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability
or other purposes.
Internal Service Funds: Account for the nancing of goods or services provided by one department or agency to other departments or
agencies of the city or to other governments on a cost reimbursement basis.
Enterprise Funds
Fund 0509 – Parking Utility Fund (non-Major Fund)
The Parking Utility Fund is used to account for revenues derived from permits and other revenues attributable to parking. The revenues are used
to defray administrative and operational costs related to parking operations and to acquire, landscape, beautify, and construct parking lots and
structures.
Fund 0511 – Transit Utility Fund (Major Fund)
The Transit Utility Fund is used to segregate revenues and expenditures of the Transit System for the purpose of determining adequate user
fees, giving consideration to additional funding from the Federal, State, and City governments.
Fund 0515 – Industrial Park Land Enterprise Fund (non-Major Fund)
The Industrial Park Land Enterprise Fund is used to account for the acquisition of land for Industrial and Business Parks. Funding is obtained
from sales from other City industrial and business sites.
Fund 0541 – Water Utility Fund (Major Fund)
Oshkosh, WI | Budget Book 2026 Page 43
The Water Utility Fund is used to account for all activities necessary to provide water services to residents of the city and outlying areas. Fund
activities include administration, billing and collection, operations, maintenance, nancing, and related debt service.
Fund 0551 – Sewer Utility Fund (Major Fund)
The Sewer Utility Fund is used to account for segregated costs associated with the Wastewater System in order to establish fair and equitable
sewer service rates; provide service to residential, municipal, and commercial customers; and bill customers on either a monthly or quarterly
basis.
Fund 0561 – Stormwater Utility Fund (Major Fund)
The Storm Utility Fund is used to account for the costs associated with improvements to manage storm water through ood control projects
and water quality improvements as required by the WI DNR.
Fund 0571-0720 – Weights & Measures Fund (non-Major Fund)
The Weights and Measures Fund is used to account for the activities associated with providing weights and measures programming, which
includes monitoring devices and education.
Fund 0571-0750 – Inspection Services Fund (non-Major Fund)
The Inspection Services Fund is used to account for inspection services. Funding is obtained through the issuance of permits and collection of
fees along with other miscellaneous revenue.
Internal Service Funds
Fund 0601 – Employee Bene ts Fund (non-Major Fund)
The Health Insurance Fund is an Internal Service Fund established to account for the risk management program established for health
insurance. The fund also accounts for the City's portion of costs associated with the shared health clinic and wellness center.
Fund 0603 –Workers Compensation Fund (non-Major Fund)
The Workers Compensation Fund is an Internal Service Fund established to account for worker’s compensation payments made by the city
since it became self-insured for worker’s compensation. All departments are charged similarly as they would be if the city was insured by an
outside entity.
Fund 0609 – Central City (non-Major Fund)
The Central Garage (0450) and Streets (0430) Funds are Internal Service Funds used to account for support services provided to meet the
operational requirements of the Department of Public Works and other City Departments. An internal service fund is a fund used in
governmental accounting to track goods or services shifted between departments on a cost reimbursement basis.
Fiduciary Funds
Fiduciary funds are used to account for resources that a government holds as a trustee or agent on behalf of an outside party that cannot be
used to support the government's own programs.
Investment/Private-Purpose Trust Fund
Fund 0707 – Trust Fund (non-Major Fund)
The Trust Fund is used to account for private-purpose trust funds which have been donated to the City for speci c purposes and investment
trust funds are used to report the external portion of investment pools held in a qualifying trust.
Fund 0901 – Redevelopment Authority Fund (Component Unit)
The Redevelopment Authority was created in 2003 to account for the emphasis and focus on the redevelopment and revitalization of the central
city, downtown, and the riverfront. The Redevelopment Authority is a separate legal authority from the City and is reported as a Component Unit
in the City’s Annual Financial Report.
Relationship between Budgeting and Accounting
This budget is adopted on a basis consistent with GAAP (Generally Accepted Accounting Principles), except for certain items that are adjusted
by the city’s accounting system at scal year-end. During the year, the city’s accounting system re ects changes in the budget approved by the
Common Council, typically an increase in estimated revenue and appropriation upon noti cation of grants or gifts. Department heads monitor
the budget for actual expenses via accounting system reports on a monthly basis.
The major differences between this adopted budget and GAAP for governmental funds are: a) certain revenues and expenditures, (e.g.,
compensated absences) not recognized for budgetary purposes are accrued (GAAP); b) supply inventory and self-insurance contributions are
recognized as expenditures for budgetary purposes only. Proprietary Fund differences consist of the following: a) certain items, e.g., principal
expenses and capital outlay, are recorded as expenditures for budgetary purposes as opposed to adjustments of the appropriate balance sheet
accounts (GAAP); b) depreciation is recorded as an expense (GAAP) and not recognized for budgetary purposes.
Oshkosh, WI | Budget Book 2026 Page 44
Budget Timeline
Mar 28, 2025
Annual distribution of Budget Prep Calendar to City Council
Apr 11, 2025
Finance Office to distribute CIP Instructions and Request Forms (Department Heads to coordinate
with committees for their potential input) due back to Finance Office by May 12th)
May 12, 2025
Deadline to submit CIP Request Forms to Finance Office (May 12-30 Finance office to assemble
2026-2035 Preliminary CIP for Internal Meetings)
May 12, 2025
Finance Office to assemble 2026-2035 Preliminary CIP for internal meetings by May 30th
Jun 2, 2025
Internal Meetings - Review of Preliminary CIP (Dept Heads / City Manager / Finance Dir) until June
13th
Jun 16, 2025
Finance Office to implement CIP Revisions as discussed in internal meetings
(finish assembly of the Proposed 2026-2035 CIP by June 20th)
Jun 16, 2025
Finance Office to distribute 2026 Operations Budget Prep Calendar, Instructions and Templates to
Departments
(due back to Finance Office by August 15th)
Jun 20, 2025
Finance Office to deliver Proposed 2026-2035 CIP to City Manager
Jun 23, 2025
Operations budget training for Finance
Jun 25, 2025
Council Workshop # 1 - Capital Improvement Plan
Oshkosh, WI | Budget Book 2026 Page 45
Jul 7, 2025
Personnel 2026 budget projections entered into ClearGov (finish estimates by July 11th)
Jul 7, 2025
2026 Operations budget training for all departments
Jul 14, 2025
Departments work on entering budget into ClearGov
Aug 15, 2025
Departments enter 2026 Operations Budget amounts in ClearGov on, or before, this day
Aug 15, 2025
All enhancement requests and other budget docs should be submitted to Finance on or before this
date
Aug 18, 2025
Finance Office meet with departments in regards to Personnel Budget
Aug 18, 2025
Review of Preliminary Operations Budget (Dept Heads / City Manager / and Finance Director
(last day of internal meetings is September 5th)
Aug 19, 2025
2025-2034 CIP Review with Plan Commission
Aug 26, 2025
City Council to Approve the Capital Improvement Plan
Sep 1, 2025
Finance Office to implement operations budget revisions as discussed in meetings and update
revenue
(finish assembly of the Preliminary 2026 Operations Budget by September 30th)
Sep 15, 2025
Review of preliminary operations budget (Dept Heads / City Manager / Finance Dir) If needed (by
September 26th)
Oct 10, 2025
2026 Proposed Operations Budget delivered to Council
Oshkosh, WI | Budget Book 2026 Page 46
Oct 14, 2025
Council Workshop for operating budget 4:00pm-6:00pm
Oct 15, 2025
Council Workshop for operating budget 5:00pm-7:00pm (if needed)
Oct 20, 2025
Notice of Public Hearing for Budget is published in Oshkosh Northwestern (Oct 22nd in Herald)
Nov 4, 2025
Public Hearing at 5:00pm
Nov 11, 2025
City Council to Adopt the 2026 Operations Budget and 2026 CIP Funding
Oshkosh, WI | Budget Book 2026 Page 47
EXECUTIVE OVERVIEW
Oshkosh, WI | Budget Book 2026 Page 48
Oshkosh, WI | Budget Book 2026 Page 49
Fund Balances
Oshkosh, WI | Budget Book 2026 Page 50
FUND SUMMARIES
Oshkosh, WI | Budget Book 2026 Page 51
All Funds Summary
Revenues by Source
Projected 2026 Revenues by Source
Miscellaneous Income (32.4%)Miscellaneous Income (32.4%)Miscellaneous Income (32.4%)
Taxes and Special Assessments (23.5%)Taxes and Special Assessments (23.5%)Taxes and Special Assessments (23.5%)
Other Financing (13.9%)Other Financing (13.9%)Other Financing (13.9%)
Transfers (11.7%)Transfers (11.7%)Transfers (11.7%)
Intergovernmental (11.6%)Intergovernmental (11.6%)Intergovernmental (11.6%)
Service Charges (2.9%)Service Charges (2.9%)Service Charges (2.9%)
Charges for Services (2.9%)Charges for Services (2.9%)Charges for Services (2.9%)
Licenses and Permits (0.7%)Licenses and Permits (0.7%)Licenses and Permits (0.7%)
Fines, Forfeits and Penalties (0.3%)Fines, Forfeits and Penalties (0.3%)Fines, Forfeits and Penalties (0.3%)
Revenue Source
Taxes and Special
Assessments $62,482,957 $59,548,010 $57,621,366 $59,523,760 $60,584,100 $1,036,090 1.7%
Intergovernmental $38,191,393 $36,089,343 $15,281,550 $35,570,860 $31,825,028 -$4,264,315 -11.8%
Licenses and Permits $2,409,929 $1,891,920 $1,456,120 $1,816,570 $1,770,150 -$121,770 -6.4%
Fines, Forfeits and
Penalties $750,415 $828,100 $483,239 $881,900 $871,200 $43,100 5.2%
Charges for Services $9,428,809 $9,359,400 $8,863,704 $9,623,565 $7,365,000 -$1,994,400 -21.3%
Miscellaneous
Income $75,294,624 $76,323,421 $55,576,056 $78,665,700 $83,125,200 $6,801,779 8.9%
Service Charges $6,514,723 $6,901,100 $4,778,936 $7,332,700 $7,400,200 $499,100 7.2%
Other Financing $30,414,939 $12,216,000 $8,490,773 $33,438,750 $33,252,100 $21,036,100 172.2%
Transfers $592,903 $62,208,850 $340,284 $33,762,900 $38,031,050 -$24,177,800 -38.9%
Total Revenue Source:$226,080,694 $265,366,144 $152,892,029 $260,616,705 $264,224,028 -$1,142,116 -0.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 52
Expenditures by Fund
2026 Expenditures by Fund
General Fund (27%)General Fund (27%)General Fund (27%)
Capital Project Funds (25.7%)Capital Project Funds (25.7%)Capital Project Funds (25.7%)
Enterprise Funds (23.5%)Enterprise Funds (23.5%)Enterprise Funds (23.5%)
Internal Services (8.8%)Internal Services (8.8%)Internal Services (8.8%)
Special Revenue Funds (8.2%)Special Revenue Funds (8.2%)Special Revenue Funds (8.2%)
Debt Service Fund (6.6%)Debt Service Fund (6.6%)Debt Service Fund (6.6%)
Permanent (0.1%)Permanent (0.1%)Permanent (0.1%)
Component (0.03%)Component (0.03%)Component (0.03%)
General Fund $54,289,023 $55,573,059 $36,661,938 $52,037,235 $63,048,400 $7,475,341 13.5%
Special
Revenue Funds $24,738,567 $33,058,957 $17,650,312 $25,030,612 $19,059,680 -$13,999,277 -42.3%
Debt Service
Fund $14,962,587 $15,200,000 $7,362,542 $15,265,000 $15,410,000 $210,000 1.4%
Capital Project
Funds $44,344,512 $288,530,057 $31,058,415 $67,740,500 $74,923,800 -$213,606,257 -74%
Enterprise
Funds $48,314,562 $66,117,244 $33,665,897 $53,202,500 $54,868,616 -$11,248,628 -17%
Fiduciary $6 $0 $2,110,863 $0 $0 $0 0%
Internal
Services $18,892,474 $21,168,447 $11,231,540 $19,341,676 $20,550,050 -$618,397 -2.9%
Permanent $374,821 $305,267 $276,085 $392,600 $295,050 -$10,217 -3.3%
Component $69,784 $120,360 $268,679 $288,000 $58,450 -$61,910 -51.4%
Total:$205,986,335 $480,073,391 $140,286,271 $233,298,122 $248,214,046 -$231,859,345 -48.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD Actuals
June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 53
General Fund
The General Fund of a governmental unit serves as the primary reporting vehicle for current
governmental operations. The General Fund, by de nition, accounts for all current nancial
resources not required by law or administrative action to be accounted for in another fund. The
major sources of revenue for the general fund include property taxes and intergovernmental
revenue. The major departments funded are City Council, City Manager, City Attorney,
Administrative Services, City Clerk, Elections, Finance, Police, Fire, Public Works, Parks,
Community Development, and Transportation. The departments that have been added or moved
to the General Fund are Community & Engagement, Street Lighting, Senior Services, Leach
Amphitheater, Pollock Pool, Cemetery and Museum.
Summary
Oshkosh, WI is projecting $63.05M of revenue in FY2026, which represents a 13.9% increase over the prior year. Budgeted expenditures are
projected to increase by 13.5% or $7.48M to $63.05M in FY2026.
Actual Revenue Source
Budgeted Revenue Source
Over Budget Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2024 FY2025 FY2026
$0
$20M
$40M
$60M
$80M
Oshkosh, WI | Budget Book 2026 Page 54
General Fund Comprehensive Summary
Beginning Fund Balance:$18,132,693 $22,961,968 $22,961,968 $22,961,968 $22,961,968
Revenues
Taxes and Special
Assessments $26,071,909 $22,467,100 $20,904,288 $22,424,100 $27,498,600
Intergovernmental $19,322,893 $19,688,850 $8,501,786 $19,709,250 $20,798,600
Licenses and Permits $889,115 $754,450 $451,593 $753,870 $716,250
Fines, Forfeits and Penalties $695,492 $814,100 $475,049 $870,600 $860,000
Charges for Services $7,195,271 $2,853,700 $791,527 $2,738,600 $2,845,900
Miscellaneous Income $4,139,108 $7,961,721 $3,015,913 $3,789,850 $8,100,600
Service Charges $673,937 $727,100 $127,555 $727,100 $430,500
Other Financing $130,526 $100,000 $140,745 $150,000 $100,000
Transfers $0 $0 $0 $10,300 $1,697,950
Total Revenues:$59,118,252 $55,367,021 $34,408,456 $51,173,670 $63,048,400
Expenditures
Personnel Services $43,043,621 $41,595,051 $27,726,044 $39,661,665 $43,968,500
Operating $10,771,736 $13,533,243 $8,521,289 $11,936,170 $18,538,000
Capital Outlay $473,665 $444,765 $414,605 $439,400 $541,900
Total Expenditures:$54,289,023 $55,573,059 $36,661,938 $52,037,235 $63,048,400
Total Revenues Less Expenditures:$4,829,230 -$206,038 -$2,253,482 -$863,565 $0
Ending Fund Balance:$22,961,923 $22,755,930 $20,708,486 $22,098,403 $22,961,968
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD Actuals June
30th
FY2025
Projected
FY2026
Budgeted
Oshkosh, WI | Budget Book 2026 Page 55
Revenues by Source
Taxes and Special Assessments (43.6%)Taxes and Special Assessments (43.6%)Taxes and Special Assessments (43.6%)
Intergovernmental (33%)Intergovernmental (33%)Intergovernmental (33%)
Miscellaneous Income (12.8%)Miscellaneous Income (12.8%)Miscellaneous Income (12.8%)
Charges for Services (4.5%)Charges for Services (4.5%)Charges for Services (4.5%)
Transfers (2.7%)Transfers (2.7%)Transfers (2.7%)
Fines, Forfeits and Penalties (1.4%)Fines, Forfeits and Penalties (1.4%)Fines, Forfeits and Penalties (1.4%)
Licenses and Permits (1.1%)Licenses and Permits (1.1%)Licenses and Permits (1.1%)
Service Charges (0.7%)Service Charges (0.7%)Service Charges (0.7%)
Revenue Source
Taxes and Special
Assessments $26,071,909 $22,467,100 $20,904,288 $22,424,100 $27,498,600 $5,031,500 22.4%
Intergovernmental $19,322,893 $19,688,850 $8,501,786 $19,709,250 $20,798,600 $1,109,750 5.6%
Licenses and Permits $889,115 $754,450 $451,593 $753,870 $716,250 -$38,200 -5.1%
Fines, Forfeits and
Penalties $695,492 $814,100 $475,049 $870,600 $860,000 $45,900 5.6%
Charges for Services $7,195,271 $2,853,700 $791,527 $2,738,600 $2,845,900 -$7,800 -0.3%
Miscellaneous Income $4,139,108 $7,961,721 $3,015,913 $3,789,850 $8,100,600 $138,879 1.7%
Service Charges $673,937 $727,100 $127,555 $727,100 $430,500 -$296,600 -40.8%
Other Financing $130,526 $100,000 $140,745 $150,000 $100,000 $0 0%
Transfers $0 $0 $0 $10,300 $1,697,950 $1,697,950 N/A
Total Revenue Source:$59,118,252 $55,367,021 $34,408,456 $51,173,670 $63,048,400 $7,681,379 13.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 56
Expenditures by Function
Public Safety (51.3%)Public Safety (51.3%)Public Safety (51.3%)
General Government (21.6%)General Government (21.6%)General Government (21.6%)
Culture & Recreation (11%)Culture & Recreation (11%)Culture & Recreation (11%)
Public Works (9.3%)Public Works (9.3%)Public Works (9.3%)
Conservation & Development (3.5%)Conservation & Development (3.5%)Conservation & Development (3.5%)
Transportation (3.3%)Transportation (3.3%)Transportation (3.3%)
General Government $8,109,397 $8,605,791 $6,597,777 $8,516,600 $13,642,750 $5,036,959 58.5%
Public Safety $35,048,322 $31,894,651 $20,898,828 $30,345,425 $32,329,800 $435,149 1.4%
Public Works $4,523,029 $5,705,250 $3,847,969 $5,598,970 $5,888,500 $183,250 3.2%
Transportation $928,142 $1,073,101 $671,480 $1,009,560 $2,050,810 $977,709 91.1%
Culture & Recreation $3,099,576 $3,656,957 $2,372,381 $3,342,960 $6,908,550 $3,251,593 88.9%
Conservation &
Development $2,010,994 $2,643,248 $1,691,594 $2,865,215 $2,227,990 -$415,258 -15.7%
Unclassified $569,562 $1,994,061 $581,909 $358,505 $0 -$1,994,061 -100%
Total:$54,289,023 $55,573,059 $36,661,938 $52,037,235 $63,048,400 $7,475,341 13.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 57
SPECIAL REVENUE FUNDS SUMMARY All Special Revenue Funds are Non-Major Funds
Revenue by Fund
2026 Revenue by Fund
Ambulance (23.8%)Ambulance (23.8%)Ambulance (23.8%)
Library (22.3%)Library (22.3%)Library (22.3%)
Oshkosh Convention Center (14.9%)Oshkosh Convention Center (14.9%)Oshkosh Convention Center (14.9%)
Garbage Collection & Disposal (11.1%)Garbage Collection & Disposal (11.1%)Garbage Collection & Disposal (11.1%)
Recycling (6.8%)Recycling (6.8%)Recycling (6.8%)
Public Works Special Fund (4.8%)Public Works Special Fund (4.8%)Public Works Special Fund (4.8%)
Comm Dev Block Grant (4.2%)Comm Dev Block Grant (4.2%)Comm Dev Block Grant (4.2%)
Parks Revenue (2.5%)Parks Revenue (2.5%)Parks Revenue (2.5%)
CDBG Revolving Loan Fund (1.4%)CDBG Revolving Loan Fund (1.4%)CDBG Revolving Loan Fund (1.4%)
Community Devel Special Funds (1.3%)Community Devel Special Funds (1.3%)Community Devel Special Funds (1.3%)
B I D District (1%)B I D District (1%)B I D District (1%)
Museum Membership Fund (1%)Museum Membership Fund (1%)Museum Membership Fund (1%)
Healthy Neighborhood Initiatve (1%)Healthy Neighborhood Initiatve (1%)Healthy Neighborhood Initiatve (1%)
Senior Center
Revolving Fund $73,052 $78,500 $48,652 $80,500 $78,000 -$500 -0.6%
CDBG Revolving
Loan Fund $310,829 $257,000 $135,360 $265,000 $265,000 $8,000 3.1%
B I D District $284,326 $222,110 $267,385 $351,910 $200,600 -$21,510 -9.7%
Recycling $1,305,720 $1,221,300 $1,221,177 $1,309,100 $1,304,600 $83,300 6.8%
Garbage Collection &
Disposal $1,835,423 $2,060,000 $2,079,276 $2,130,000 $2,120,000 $60,000 2.9%
Police Special
Revenue Fund $326,544 $95,900 $506,522 $516,100 $173,900 $78,000 81.3%
Street Lighting Fund $1,102,238 $1,110,600 $1,122,061 $1,133,741 $0 -$1,110,600 -100%
Special Events $11,128,059 $4,721,956 $179,975 $4,350,000 $50,000 -$4,671,956 -98.9%
Museum
Membership Fund $206,769 $204,350 $63,563 $188,500 $185,500 -$18,850 -9.2%
Seniors Center $672,257 $798,800 $637,970 $737,365 $0 -$798,800 -100%
Fire Special Revenue $235,020 $129,623 $108,710 $122,400 $98,700 -$30,923 -23.9%
Library $3,965,682 $4,783,894 $4,566,346 $4,839,000 $4,267,718 -$516,176 -10.8%
Museum $1,240,136 $1,343,400 $1,129,084 $1,384,908 $0 -$1,343,400 -100%
Museum Collections $68,594 $54,500 $40,512 $54,500 $50,000 -$4,500 -8.3%
Cemetery $518,176 $532,900 $503,274 $552,826 $0 -$532,900 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 58
Community Devel
Special Funds $15,540 $0 $254,821 $258,000 $257,000 $257,000 N/A
Parks Revenue $357,360 $478,700 $295,007 $478,000 $486,400 $7,700 1.6%
Leach Amphitheater $108,652 $114,500 $92,108 $105,765 $0 -$114,500 -100%
Public Works Special
Fund $126,731 $880,000 $1,184,757 $1,268,000 $911,000 $31,000 3.5%
Pollock Aquatic Ctr $717,977 $596,100 $525,416 $574,260 $102,000 -$494,100 -82.9%
Rental Inspections $3,453 $0 $1,142 $0 $0 $0 0%
Neighborhood
Improv Loan Prog $11,291 $0 $6,007 $10,000 $9,000 $9,000 N/A
Healthy
Neighborhood
Initiatve
$293,236 $85,000 $330,504 $386,200 $185,000 $100,000 117.6%
Comm Dev Block
Grant $1,164,816 $801,434 $555,681 $801,400 $801,400 -$34 0%
Senior Center $6,133 $0 $3,429 $5,000 $4,000 $4,000 N/A
Ambulance $0 $6,706,200 $8,012,041 $7,250,800 $4,546,700 -$2,159,500 -32.2%
Grand Opera House $29,464 $170,000 $170,015 $170,000 $60,000 -$110,000 -64.7%
Parking Ramp Fund $75,765 $120,000 $79,158 $118,000 $125,000 $5,000 4.2%
Oshkosh Convention
Center $2,773,660 $2,557,900 $1,832,066 $2,863,100 $2,853,000 $295,100 11.5%
Total:$28,956,899 $30,124,667 $25,952,018 $32,304,375 $19,134,518 -$10,990,149 -36.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 59
Expenditures by Fund
2026 Expenditures by Fund
Ambulance (26.1%)Ambulance (26.1%)Ambulance (26.1%)
Library (20.3%)Library (20.3%)Library (20.3%)
Oshkosh Convention Center (11.7%)Oshkosh Convention Center (11.7%)Oshkosh Convention Center (11.7%)
Garbage Collection & Disposal (9.6%)Garbage Collection & Disposal (9.6%)Garbage Collection & Disposal (9.6%)
Recycling (6.1%)Recycling (6.1%)Recycling (6.1%)
Comm Dev Block Grant (3.8%)Comm Dev Block Grant (3.8%)Comm Dev Block Grant (3.8%)
Public Works Special Fund (3.5%)Public Works Special Fund (3.5%)Public Works Special Fund (3.5%)
Healthy Neighborhood Initiatve (2.2%)Healthy Neighborhood Initiatve (2.2%)Healthy Neighborhood Initiatve (2.2%)
Cemetery (2.1%)Cemetery (2.1%)Cemetery (2.1%)
Street Lighting Fund (1.9%)Street Lighting Fund (1.9%)Street Lighting Fund (1.9%)
Parks Revenue (1.9%)Parks Revenue (1.9%)Parks Revenue (1.9%)
Museum (1.4%)Museum (1.4%)Museum (1.4%)
Museum Membership Fund (1.4%)Museum Membership Fund (1.4%)Museum Membership Fund (1.4%)
CDBG Revolving Loan Fund (1.2%)CDBG Revolving Loan Fund (1.2%)CDBG Revolving Loan Fund (1.2%)
Senior Center
Revolving Fund $41,693 $68,028 $22,225 $53,000 $51,200 -$16,828 -24.7%
CDBG Revolving
Loan Fund $155,937 $239,411 $121,889 $248,430 $260,270 $20,859 8.7%
B I D District $227,471 $255,000 $169,546 $255,000 $255,000 $0 0%
Recycling $1,020,118 $1,141,778 $588,070 $1,285,630 $1,329,000 $187,222 16.4%
Garbage Collection &
Disposal $1,901,372 $2,000,652 $1,381,695 $2,035,330 $2,097,640 $96,988 4.8%
Police Special
Revenue Fund $139,161 $402,907 $128,060 $177,100 $125,600 -$277,307 -68.8%
Street Lighting Fund $1,028,598 $1,152,986 $690,323 $1,009,600 $421,000 -$731,986 -63.5%
Special Events $10,741,008 $6,364,716 $2,793,813 $3,876,700 $50,000 -$6,314,716 -99.2%
Museum
Membership Fund $141,778 $297,950 $106,687 $276,250 $297,100 -$850 -0.3%
Seniors Center $681,072 $828,417 $503,293 $722,630 $40,600 -$787,817 -95.1%
Fire Special Revenue $314,255 $285,262 $109,030 $120,100 $73,450 -$211,812 -74.3%
Library $4,142,933 $4,640,185 $3,409,598 $4,609,153 $4,429,540 -$210,645 -4.5%
Museum $1,174,162 $1,351,610 $871,141 $1,248,030 $300,500 -$1,051,110 -77.8%
Museum Collections $22,290 $71,055 $13,744 $67,400 $80,900 $9,845 13.9%
Cemetery $446,392 $561,821 $349,573 $484,130 $464,700 -$97,121 -17.3%
Community Devel
Special Funds $0 $10,589 $249,500 $250,000 $250,000 $239,411 2,261%
Parks Revenue $291,232 $475,837 $265,708 $336,800 $418,720 -$57,117 -12%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 60
Leach Amphitheater $91,120 $111,383 $84,608 $105,600 $114,500 $3,117 2.8%
Public Works Special
Fund $290,893 $758,536 $949,590 $1,060,500 $760,900 $2,364 0.3%
Pollock Aquatic Ctr $922,337 $1,349,195 $414,715 $550,500 $0 -$1,349,195 -100%
Neighborhood
Improv Loan Prog $0 $218,100 $0 $0 $218,100 $0 0%
Healthy
Neighborhood
Initiatve
$522,065 $628,076 $233,385 $559,809 $490,590 -$137,486 -21.9%
Comm Dev Block
Grant $440,718 $2,983,724 $577,511 $424,700 $837,300 -$2,146,424 -71.9%
Senior Center $1,961 $0 $0 $0 $0 $0 0%
Ambulance $0 $6,461,739 $3,616,448 $5,274,220 $5,693,070 -$768,669 -11.9%
Grand Opera House $42,098 $36,588 $34,454 $38,200 $39,700 $3,113 8.5%
Parking Ramp Fund $152,194 $99,800 $21,388 $27,800 $168,400 $68,600 68.7%
Oshkosh Convention
Center $2,246,960 $2,506,361 $1,517,307 $2,599,080 $2,542,100 $35,739 1.4%
Total:$27,179,818 $35,301,705 $19,223,300 $27,695,692 $21,809,880 -$13,491,825 -38.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 61
Senior Services Revolving 0201-0760
Department: Parks Department
Fund Type: Special Revenue Fund,
Non-Major Fund
Contact Person: Dan Braun,
Seniors Center Manager
Mission Statement
To enrich the quality of life of adults fty and over.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide a safe, secure, and healthy community
*Strengthen our neighborhoods
2025 Accomplishments
*Expanded program offerings for tness and wellness, including Chair Yoga, Cardio Core, and Group Personal Training.
*Increased offerings of specialty arts and crafts classes, including resin, clay, and glass programs.
*Increased program offerings featuring different languages and cultures, including Spanish and French language classes.
2026 Goals
*Expand balance training and evidence-based programs.
*Expand art program offerings to include advanced-level clay and glass programs.
*Work with Human Resources to increase recruitment for personal trainers and tness instructors.
Revenues by Source
Revenue Source
4260 - GRANTS AND AIDS $0 $3,000 $0 $0 $0 -$3,000 -100%
4265 - PRIVATE GRANT $0 $3,000 $0 $3,000 $3,000 $0 0%
4792 - MISC SERVICE
REVENUES $43,221 $46,000 $29,063 $46,000 $46,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $9,271 $3,500 $5,599 $8,500 $6,000 $2,500 71.4%
4950 - SPONSORSHIP $11,392 $12,000 $7,500 $12,000 $12,000 $0 0%
4952 - GIFTS &
DONATIONS $9,167 $11,000 $6,490 $11,000 $11,000 $0 0%
Total Revenue Source:$73,052 $78,500 $48,652 $80,500 $78,000 -$500 -0.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 62
Expenditures by Expense Type
Expense Objects
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $1,536 $2,000 $1,033 $2,000 $2,000 $0 0%
6413 - CONTRACTUAL EMPLOYMENT $5,590 $8,790 $3,380 $9,000 $9,000 $210 2.4%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $530 $200 $0 $400 $400 $200 100%
6417 - 3RD PARTY CONTRACTED
SERVICE $2,284 $4,200 $1,255 $3,000 $3,500 -$700 -16.7%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $172 $700 $0 $700 $700 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $579 $1,000 $606 $800 $1,000 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $200 $0 $200 $200 $0 0%
6441 - RENTAL EXPENSE $0 $100 $0 $0 $0 -$100 -100%
6452 - LICENSE & PERMITS $322 $0 $343 $400 $400 $400 N/A
6454 - TELEPHONE / INTERNET
SERVC $1,539 $1,800 $1,240 $1,800 $1,900 $100 5.6%
6519 - NON-INVENTORY FUEL $0 $100 $0 $100 $100 $0 0%
6520 - OFFICE SUPPLIES $40 $200 $0 $200 $200 $0 0%
6529 - NON-INV - SUPPLIES $17,883 $29,853 $12,269 $21,400 $21,800 -$8,053 -27%
6550 - MINOR EQUIPMENT $4,487 $7,100 $2,099 $6,000 $6,000 -$1,100 -15.5%
Total Operating:$34,963 $56,243 $22,225 $46,000 $47,200 -$9,043 -16.1%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $6,730 $11,785 $0 $7,000 $4,000 -$7,785 -66.1%
Total Capital Outlay:$6,730 $11,785 $0 $7,000 $4,000 -$7,785 -66.1%
Total Expense Objects:$41,693 $68,028 $22,225 $53,000 $51,200 -$16,828 -24.7%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 63
CDBG Revolving Loan Fund 0202-0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
The Community Development Block Grant Revolving Loan Fund (RLF) provides deferred payment loans to assist low and moderate income
homebuyers with housing improvement costs and down payment assistance to quali ed homebuyers.
Strategic Plan Goals
*Leverage city resources and incentives to encourage private investment and maintenance in neighborhoods
2025 Accomplishments
*On track to assist 26-28 low to moderate-income homeowners with housing improvements.
2026 Goals
*Assist 10-12 low to moderate-income homeowners with housing improvements per round of CDBG (if applicable).
Revenues by Source
Revenue Source
4520 - OTHER GENERAL
FEES $0 $0 -$5,198 $0 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $15,753 $7,000 $9,651 $15,000 $15,000 $8,000 114.3%
4956 - DEFERRED LOAN
REIMB $295,076 $250,000 $130,907 $250,000 $250,000 $0 0%
Total Revenue Source:$310,829 $257,000 $135,360 $265,000 $265,000 $8,000 3.1%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 64
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $101,565 $101,650 $72,181 $98,000 $117,390 $15,740 15.5%
6249 - MISCELLANEOUS PAY $0 $1,949 $0 $0 $1,200 -$749 -38.4%
6302 - FICA - EMPLOYERS SHARE $7,514 $7,777 $5,337 $8,000 $8,980 $1,203 15.5%
6304 - WISCONSIN RETIREMENT
FUND $6,994 $7,065 $5,017 $7,000 $8,460 $1,395 19.7%
6306 - HEALTH INSURANCE $24,892 $25,975 $17,316 $24,000 $14,240 -$11,735 -45.2%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,311 $1,395 $1,048 $2,000 $890 -$505 -36.2%
6310 - LIFE INSURANCE $416 $270 $324 $500 $310 $40 14.8%
Total Personnel Services:$142,691 $147,111 $102,252 $140,530 $151,470 $4,359 3%
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $12,823 $90,300 $3,174 $90,300 $90,300 $0 0%
6415 -
SUBSCRIPTION/LICENSING
CNTRCTS
$0 $0 $0 $0 $400 $400 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $500 $572 $600 $600 $100 20%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $500 $0 $0 $500 $0 0%
6431 - ADMIN / ENGINEERING
FEE $423 $1,000 $138 $1,000 $1,000 $0 0%
6475 - INTEREST EXP TO HUD $0 $0 $15,753 $16,000 $16,000 $16,000 N/A
Total Operating:$13,246 $92,300 $19,637 $107,900 $108,800 $16,500 17.9%
Total Expense Objects:$155,937 $239,411 $121,889 $248,430 $260,270 $20,859 8.7%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 65
BID District 0209-1030
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
The Downtown Oshkosh Business Improvement District (BID) is an essential entity of the Central Business District of Oshkosh. Created in 1987,
the BID has maintained its original purpose of retaining available free parking in the downtown and proactively supporting revitalization efforts.
Property owners within the BID assess themselves to pay for activities to enhance and improve the downtown and to bring customers to the
area.
Strategic Plan Goals
*Continue to support business retention and expansion, attraction, and entrepreneurship.
*Support redevelopment efforts through the City.
2025 Accomplishments
*Supported BID businesses with events, promotion, and business resources.
*Hired a new BID Manager.
*Implemented the City's WEDC Vibrant Spaces Grant in the Algoma Alley.
2026 Goals
*Continue supporting business development in the BID.
Revenues by Source
Revenue Source
4173 - SPECIAL CHARGES -
BID DISTRICT $140,610 $140,610 $134,832 $140,610 $140,600 -$10 0%
4263 - SUBRECIPIENT
GRANT $0 $0 $27,872 $27,800 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $10,021 $0 $7,393 $12,000 $10,000 $10,000 N/A
4950 - SPONSORSHIP $42,851 $51,500 $25,145 $88,500 $0 -$51,500 -100%
4972 - MISCELLANEOUS
REVENUE $40,844 $30,000 $22,143 $33,000 $0 -$30,000 -100%
5299 - TSF FROM OTHER
FUNDS $50,000 $0 $50,000 $50,000 $50,000 $50,000 N/A
Total Revenue Source:$284,326 $222,110 $267,385 $351,910 $200,600 -$21,510 -9.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 66
Expenditures by Expense Type
Expense Objects
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $15,249 $15,000 $12,019 $15,000 $0 -$15,000 -100%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $211,347 $240,000 $157,426 $240,000 $255,000 $15,000 6.3%
6417 - 3RD PARTY CONTRACTED
SERVICE $710 $0 $0 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $165 $0 $0 $0 $0 $0 0%
6529 - NON-INV - SUPPLIES $0 $0 $100 $0 $0 $0 0%
Total Operating:$227,471 $255,000 $169,546 $255,000 $255,000 $0 0%
Total Expense Objects:$227,471 $255,000 $169,546 $255,000 $255,000 $0 0%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 67
Recycling 0211-0480
Department: Public Works Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Larry Wilkins,
Public Works Sanitation Manager
Mission Statement
Provide the citizens of Oshkosh with a clean and sustainable community through the effective management of a refuse collection program.
Strategic Plan Goals
*Strengthen our neighborhoods
*Improve our quality of life assets
*Provide a safe, secure, and healthy community
2025 Accomplishments
*Use social media outlets to promote and update recycling media releases and events.
*Promoted and educated the residents, community groups, landlords, and schools on the recycling program.
*Completed inspections of businesses and multifamily properties for compliance with ordinances and recycling law.
2026 Goals
*Continue to partner with Winnebago County in the education and promotion of public recycling programs.
*Provide a high level of service for residential and multifamily properties by maintaining accurate recycling cart records.
*Review and evaluate recycling routes to better improve operational e ciencies.
Oshkosh, WI | Budget Book 2026 Page 68
Revenues by Source
Revenue Source
4227 - STATE AID-
RECYCLING $237,193 $237,000 $236,961 $237,000 $237,000 $0 0%
4552 - RECYCLE FEE $743,642 $745,800 $744,756 $745,800 $745,800 $0 0%
4553 - REFUSE CART FEE $380 $0 $543 $800 $800 $800 N/A
4554 - DROP OFF FEES $120,175 $115,000 $113,600 $115,000 $115,000 $0 0%
4556 - RECYCLING
REVENUE $25,236 $20,000 $19,210 $20,000 $25,000 $5,000 25%
4559 - SANITATION
RECYCLING FEE $8,250 $8,500 $6,710 $8,500 $9,000 $500 5.9%
4908 - INTEREST-OTHER
INVESTMENTS $169,773 $75,000 $97,228 $160,000 $150,000 $75,000 100%
4966 - OTHER
REIMBURSEMENTS $0 $20,000 $0 $20,000 $20,000 $0 0%
4972 - MISCELLANEOUS
REVENUE $1,070 $0 $2,170 $2,000 $2,000 $2,000 N/A
Total Revenue Source:$1,305,720 $1,221,300 $1,221,177 $1,309,100 $1,304,600 $83,300 6.8%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 69
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $277,360 $295,554 $208,662 $294,000 $314,730 $19,176 6.5%
6103 - REGULAR PAY - TEMP
EMPLOYEE $31,560 $25,375 $23,472 $24,000 $26,010 $635 2.5%
6104 - OVERTIME PAY $2,879 $8,340 $1,181 $9,000 $6,000 -$2,340 -28.1%
6249 - MISCELLANEOUS PAY $0 $3,586 $0 $0 $2,570 -$1,016 -28.3%
6302 - FICA - EMPLOYERS SHARE $22,967 $25,194 $17,291 $25,000 $26,540 $1,346 5.3%
6304 - WISCONSIN RETIREMENT
FUND $19,269 $21,123 $14,595 $21,000 $23,080 $1,957 9.3%
6306 - HEALTH INSURANCE $64,962 $53,305 $38,955 $58,000 $55,820 $2,515 4.7%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,069 $3,783 $2,560 $4,000 $3,620 -$163 -4.3%
6310 - LIFE INSURANCE $778 $784 $666 $1,000 $830 $46 5.9%
6321 - UNEMPLOYEMENT BENEFITS $0 $0 $2,712 $0 $0 $0 0%
Total Personnel Services:$422,843 $438,074 $311,123 $437,030 $459,200 $21,126 4.8%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $31 $1,500 $333 $1,500 $1,500 $0 0%
6404 - PS - MISC CONSULTING /
STUDIES $9,626 $5,000 $0 $5,000 $5,000 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $12,405 $10,000 $2,233 $10,000 $10,000 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,242 $3,200 $927 $1,500 $8,400 $5,200 162.5%
6416 - PREVENTATIVE MNTC
CONTRACTS $84 $400 $80 $200 $400 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $35,007 $55,254 $27,403 $55,000 $41,400 -$13,854 -25.1%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $0 $1,000 $648 $1,000 $1,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,250 $2,500 $1,503 $2,500 $2,500 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $255 $0 $0 $0 $0 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $690 $1,000 $160 $1,000 $1,000 $0 0%
6433 - INTERFUND CHARGE BACKS $515,992 $325,000 $224,989 $475,000 $500,000 $175,000 53.8%
6450 - INSURANCE EXPENSE $4,380 $4,800 $4,050 $5,300 $5,300 $500 10.4%
6451 - WORKERS COMPENSATION $7,400 $7,600 $7,600 $7,600 $7,600 $0 0%
6452 - LICENSE & PERMITS $0 $150 $0 $0 $0 -$150 -100%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 70
6454 - TELEPHONE / INTERNET
SERVC $1,409 $3,500 $1,289 $2,000 $3,000 -$500 -14.3%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $9 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $492 $500 $160 $500 $500 $0 0%
6521 - INVENTORY SUPPLIES $4,614 $5,000 $3,535 $5,000 $5,200 $200 4%
6529 - NON-INV - SUPPLIES $2,399 $5,300 $734 $3,500 $5,000 -$300 -5.7%
6550 - MINOR EQUIPMENT $0 $2,000 $1,294 $2,000 $2,000 $0 0%
Total Operating:$597,275 $433,704 $276,947 $578,600 $599,800 $166,096 38.3%
Capital Outlay
7210 - MOTOR VEHICLES $0 $270,000 $0 $270,000 $270,000 $0 0%
Total Capital Outlay:$0 $270,000 $0 $270,000 $270,000 $0 0%
Total Expense Objects:$1,020,118 $1,141,778 $588,070 $1,285,630 $1,329,000 $187,222 16.4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 71
Garbage Collection & Disposal 0212-0470
Department: Public Works Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Larry Wilkins,
Public Works Sanitation Manager
Mission Statement
Provide the citizens of Oshkosh with a clean and sustainable community through the effective management of a refuse collection program.
Strategic Plan Goals
*Strengthen our neighborhoods
*Improve our quality of life assets
*Provide a safe, secure, and healthy community
2025 Accomplishments
*Continue to perform DNR standard inspections for businesses and multifamily units.
*Validate routes and changes needed for operators and operations for the future development of the City.
*Continue to focus on building talent to promote into the City.
2026 Goals
*Review and evaluate sanitation garbage routes to better improve operational e ciencies.
*Evaluate Thursday trash routes to better serve the community needs in the college area.
*Provide a high level of service for residential and multifamily properties by maintaining accurate sanitation cart records.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $1,730,000 $1,990,000 $1,990,000 $1,990,000 $1,990,000 $0 0%
4553 - REFUSE CART
FEE $12,445 $15,000 $10,627 $15,000 $15,000 $0 0%
4558 - SANITATION
REVENUE $52,307 $50,000 $45,405 $70,000 $70,000 $20,000 40%
4908 - INTEREST-OTHER
INVESTMENTS $40,671 $5,000 $33,243 $55,000 $45,000 $40,000 800%
Total Revenue Source:$1,835,423 $2,060,000 $2,079,276 $2,130,000 $2,120,000 $60,000 2.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 72
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $427,006 $461,927 $330,501 $462,000 $492,270 $30,343 6.6%
6104 - OVERTIME PAY $15,887 $9,998 $6,594 $11,000 $10,400 $402 4%
6249 - MISCELLANEOUS PAY $0 $2,390 $0 $0 $4,370 $1,980 82.8%
6302 - FICA - EMPLOYERS SHARE $31,722 $36,107 $24,190 $35,000 $38,470 $2,363 6.5%
6304 - WISCONSIN RETIREMENT
FUND $30,526 $32,804 $23,435 $33,000 $36,180 $3,376 10.3%
6306 - HEALTH INSURANCE $149,810 $172,900 $111,793 $158,000 $165,060 -$7,840 -4.5%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $7,812 $8,708 $5,598 $8,000 $8,170 -$538 -6.2%
6310 - LIFE INSURANCE $1,285 $1,226 $1,066 $2,000 $1,320 $94 7.7%
Total Personnel Services:$664,047 $727,090 $504,208 $710,030 $756,240 $29,150 4%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $115,542 $166,408 $48,173 $145,000 $145,000 -$21,408 -12.9%
6411 -
ADVERTISING/POSTAGE/PRINTING $2,570 $2,500 $0 $2,500 $2,500 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,320 $3,500 $977 $2,500 $9,700 $6,200 177.1%
6416 - PREVENTATIVE MNTC
CONTRACTS $84 $300 $80 $200 $300 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $807,319 $790,254 $548,236 $810,000 $816,400 $26,146 3.3%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $843 $3,000 $1,205 $3,000 $3,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,250 $3,000 $1,503 $3,000 $3,000 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $722 $1,000 $100 $1,000 $1,300 $300 30%
6433 - INTERFUND CHARGE BACKS $257,296 $245,600 $231,187 $300,000 $300,000 $54,400 22.1%
6443 - LEASE EXPENSE $209 $400 $153 $400 $400 $0 0%
6450 - INSURANCE EXPENSE $7,200 $7,800 $6,500 $7,800 $7,800 $0 0%
6451 - WORKERS COMPENSATION $19,700 $20,200 $20,200 $20,200 $20,200 $0 0%
6452 - LICENSE & PERMITS $543 $1,300 $0 $1,300 $1,300 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $3,438 $4,500 $2,507 $3,500 $4,500 $0 0%
6455 - UTILITY EXPENSE $7,196 $6,800 $5,632 $6,800 $8,000 $1,200 17.6%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $74 $100 $0 $0 0%
6520 - OFFICE SUPPLIES $280 $500 $96 $500 $500 $0 0%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 73
6521 - INVENTORY SUPPLIES $6,508 $5,000 $6,319 $6,500 $6,000 $1,000 20%
6529 - NON-INV - SUPPLIES $5,159 $8,500 $3,251 $8,000 $8,500 $0 0%
6550 - MINOR EQUIPMENT $145 $3,000 $1,294 $3,000 $3,000 $0 0%
Total Operating:$1,237,325 $1,273,562 $877,487 $1,325,300 $1,341,400 $67,838 5.3%
Total Expense Objects:$1,901,372 $2,000,652 $1,381,695 $2,035,330 $2,097,640 $96,988 4.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 74
Police Special Revenue 0215-0211
Department: Public Safety/Police Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Dean Smith, Chief of Police
Mission Statement
The purpose of the fund is to provide separate accounting for proceeds from Federal and State Grants to be utilized for speci c needs and
according to grant requirements, as well as from donations or gifts for speci c department needs.
Strategic Plan Goals
*Enhance community trust in public safety
*Strengthen relationships with neighborhood organizations and diverse groups in the community
*Improve transportation safety within the community
*Continue to develop strategies to address substance abuse in the community
*Ensure a high level of response to emergencies
2025 Accomplishments
*Replaced equipment to assist in drug crime investigations.
*Hosted community events and activities including Coffee with a Cop, Lemonade with a Cop, Citizens Academy, Shop with a Cop, and Youth
Leadership Camp.
*Expanded recruiting efforts to reach applicants beyond the traditional regions to access a wider pool of potential applicants from diverse
backgrounds.
2026 Goals
*Continue to seek grant opportunities to purchase equipment in support of the department's operations.
*Expand community outreach projects such as Coffee with a Cop, Lemonade with a Cop, Citizens Academy, Shop with a Cop, and Youth
Leadership Camp, promoting understanding and collaboration within the community.
Oshkosh, WI | Budget Book 2026 Page 75
Revenues by Source
Revenue Source
4206 - FEDERAL AID-
POLICE $12,153 $1,500 $294,453 $295,600 $64,400 4,193.3%$62,900
4226 - STATE AID-POLICE $27,265 $0 $0 $0 $0 0%$0
4262 - LOCAL
CONTRIBUTION AND AID $22,253 $19,700 $19,491 $19,700 $0 -100%-$19,700
4263 - SUBRECIPIENT
GRANT $114,061 $0 $0 $0 $0 0%$0
4265 - PRIVATE GRANT $3,973 $0 $0 $0 $0 0%$0
4404 - OTHER PENALTIES $43,548 $5,000 $0 $0 $0 -100%-$5,000
4908 - INTEREST-OTHER
INVESTMENTS $23,050 $8,000 $14,467 $22,000 $15,000 87.5%$7,000
4952 - GIFTS &
DONATIONS $80,241 $61,700 $174,582 $178,800 $94,500 53.2%$32,800
4972 - MISCELLANEOUS
REVENUE $0 $0 $3,528 $0 $0 0%$0
Total Revenue Source:$326,544 $95,900 $506,522 $516,100 $173,900 81.3%$78,000
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
Oshkosh, WI | Budget Book 2026 Page 76
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $15,000 $0 $0 $0 -$15,000 -100%
6404 - PS - MISC CONSULTING /
STUDIES $6,030 $6,363 $870 $1,000 $1,000 -$5,363 -84.3%
6411 -
ADVERTISING/POSTAGE/PRINTING $6,382 $0 $0 $0 $0 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,909 $5,000 $1,529 $1,600 $1,000 -$4,000 -80%
6417 - 3RD PARTY CONTRACTED
SERVICE $2,779 $58,305 $21,728 $43,600 $7,000 -$51,305 -88%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,525 $21,276 $6,751 $10,200 $11,500 -$9,776 -45.9%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $250 $300 $700 $700 N/A
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $1,000 $1,078 $1,100 $0 -$1,000 -100%
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $100 $100 N/A
6529 - NON-INV - SUPPLIES $19,213 $202,729 $30,144 $44,500 $59,500 -$143,229 -70.7%
6550 - MINOR EQUIPMENT $74,324 $88,279 $65,711 $74,800 $43,600 -$44,679 -50.6%
6502 - UNIFORMS/BOOTS/SHOES $0 $0 $0 $0 $1,200 $1,200 N/A
Total Operating:$114,161 $397,952 $128,060 $177,100 $125,600 -$272,352 -68.4%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $4,755 $0 $0 $0 -$4,755 -100%
7210 - MOTOR VEHICLES $25,000 $200 $0 $0 $0 -$200 -100%
Total Capital Outlay:$25,000 $4,955 $0 $0 $0 -$4,955 -100%
Total Expense Objects:$139,161 $402,907 $128,060 $177,100 $125,600 -$277,307 -68.8%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 77
Street Lighting 0223-0460
Department: Transportation Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Jim Collins,
Director of Transportation
Mission Statement
The mission of the Street Lighting Division is to support a comprehensive street lighting network of streets in the public right-of-way, parking
lots, parks, and other city-owned facilities.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Improve our quality of life assets
*Strengthen our neighborhoods
2025 Accomplishments
*LED upgrades replacing retrolift kits at the end of their useful life.
*Install city-owned streetlights as budgeted/planned on reconstructed roads.
*Completed Street Lighting Study.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Oshkosh, WI | Budget Book 2026 Page 78
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $1,060,300 $1,090,600 $1,090,600 $1,090,600 $0 -$1,090,600 -100%
4792 - MISC SERVICE
REVENUES $2,380 $0 $3,213 $3,141 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $39,558 $20,000 $28,248 $40,000 $0 -$20,000 -100%
Total Revenue Source:$1,102,238 $1,110,600 $1,122,061 $1,133,741 $0 -$1,110,600 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
Operating
6417 - 3RD PARTY
CONTRACTED SERVICE $121 $300 $0 $300 $0 -$300 -100%
6452 - LICENSE &
PERMITS $0 $300 $0 $300 $0 -$300 -100%
6455 - UTILITY
EXPENSE $977,216 $1,050,000 $659,190 $950,000 $0 -$1,050,000 -100%
6521 - INVENTORY
SUPPLIES $0 $1,000 $0 $0 $0 -$1,000 -100%
6529 - NON-INV -
SUPPLIES $51,261 $71,386 $31,133 $29,000 $0 -$71,386 -100%
6539 - NON INVENTORY
REPAIR PARTS $0 $30,000 $0 $30,000 $0 -$30,000 -100%
7470 - TSF TO OTHER $0 $0 $0 $0 $421,000 $421,000 N/A
Total Operating:$1,028,598 $1,152,986 $690,323 $1,009,600 $421,000 -$731,986 -63.5%
Total Expense Objects:$1,028,598 $1,152,986 $690,323 $1,009,600 $421,000 -$731,986 -63.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 79
ARPA 0224-XXXX
Department: Finance
Fund Type: Special Revenue Fund,
Non-Major Fund
Contact Person: Julie Calmes,
Director of Finance
Revenues by Source
Revenue Source
4260 - GRANTS AND
AIDS $0 $4,321,956 $0 $4,000,000 $0 -$4,321,956 -100%
4262 - LOCAL
CONTRIBUTION AND AID $10,690,907 $0 $0 $0 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $437,152 $400,000 $179,975 $350,000 $50,000 -$350,000 -87.5%
Total Revenue Source:$11,128,059 $4,721,956 $179,975 $4,350,000 $50,000 -$4,671,956 -98.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 80
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $98,872 $0 $0 $0 -$98,872 -100%
6404 - PS - MISC CONSULTING /
STUDIES $29,988 $193,072 $140,368 $135,000 $0 -$193,072 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $34,367 -$2,211 $1,273 $2,000 $0 $2,211 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $2,619,053 $2,255,947 $704,128 $1,000,000 $0 -$2,255,947 -100%
6550 - MINOR EQUIPMENT $75,414 $23,896 $9,857 $10,000 $0 -$23,896 -100%
7470 - TSF TO OTHER $261,099 $50,000 $50,000 $50,000 $50,000 $0 0%
Total Operating:$3,019,921 $2,619,576 $905,625 $1,197,000 $50,000 -$2,569,576 -98.1%
Capital Outlay
7202 - OFFICE EQUIPMENT $151,500 $70,339 $24,701 $63,500 $0 -$70,339 -100%
7204 - MACHINERY & EQUIPMENT $2,332,649 $1,536,932 $616,769 $1,166,600 $0 -$1,536,932 -100%
7206 - CAPITAL CONSTRUCTION $7,115 $116,826 $0 $0 $0 -$116,826 -100%
7208 - LAND & LAND IMPVMTS $250,000 $315,000 $296,410 $315,000 $0 -$315,000 -100%
7210 - MOTOR VEHICLES $1,043,505 $213,969 $202,838 $202,900 $0 -$213,969 -100%
7212 - RADIOS $83,750 $43,091 $0 $0 $0 -$43,091 -100%
7214 - BUILDINGS & BUILDING
IMPRVMTS $2,411,191 $1,238,466 $551,731 $652,900 $0 -$1,238,466 -100%
7216 - LAND IMPROVEMENT $798,662 $86,764 $1,350 $81,400 $0 -$86,764 -100%
7218 - ROAD IMPROVEMENT $642,715 $16,754 $11,845 $12,000 $0 -$16,754 -100%
7230 - COMPUTER SOFTWARE $0 $107,000 $182,544 $185,400 $0 -$107,000 -100%
Total Capital Outlay:$7,721,088 $3,745,139 $1,888,188 $2,679,700 $0 -$3,745,139 -100%
Total Expense Objects:$10,741,008 $6,364,716 $2,793,813 $3,876,700 $50,000 -$6,314,716 -99.2%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 81
Museum Membership 0227-1070
Department: Public Museum
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Anna Cannizzo
Director Of Museum
Mission Statement
The purpose of the Museum Membership Fund shall be to augment the Museum's annual budget. Revenue is generated through annual
membership fees, nancial donations, interest on investments, grants, and sponsorships. This Fund shall be organized by the Museum, Arts,
and Culture Board.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide broadly appealing museum programs and exhibitions
*Establish quality-of-life fund development activities
2025 Accomplishments
*Funded numerous rotating in-house curated exhibitions and funded visiting exhibitions: "Tiffany's Gardens in Glass" and the Driehaus
Collection "Nature As Muse" with associated programming.
*Funded several staff positions including: $50,000 for the Curator of Education, Education Coordinator, Education Assistant, and 2 Visitor
Services positions.
*Supported ongoing and new educational programming.
2026 Goals
*Continue to develop and provide funding for rotating in-house curated exhibitions in 2026: for the Nation's 250th anniversary, OPM will develop
an exhibition about Lewis Hine, and collaborate with UW-O professors and students on an exhibition about Quinceañera customs in the
Hispanic community. OPM will continue to fund appealing visiting exhibitions, including "Chicago Collects: Jewelry in Perspective."
*Continue to fund several staff positions, including: $50,000 for the Curator of Education, Education Coordinator, Education Assistant, 2 Visitor
Services positions.
*Assess and rework the Museum's membership program to expand the Museum's base of support.
Oshkosh, WI | Budget Book 2026 Page 82
Revenues by Source
Revenue Source
4265 - PRIVATE GRANT $5,000 $33,250 $5,000 $5,000 $5,500 -83.5%-$27,750
4908 - INTEREST-OTHER
INVESTMENTS $70,639 $43,600 $18,321 $56,000 $50,000 14.7%$6,400
4949 - ADMISSIONS
REVENUE $8,328 $8,000 $6,197 $8,000 $10,000 25%$2,000
4950 - SPONSORSHIP $0 $7,000 $2,557 $7,000 $7,500 7.1%$500
4951 - MEMBERSHIP DUES
REVENUE $14,403 $20,000 $14,487 $20,000 $20,000 0%$0
4952 - GIFTS &
DONATIONS $106,049 $50,000 $14,676 $50,000 $50,000 0%$0
4972 - MISCELLANEOUS
REVENUE $2,350 $2,000 $2,325 $2,000 $2,000 0%$0
5299 - TSF FROM OTHER
FUNDS $0 $40,500 $0 $40,500 $40,500 0%$0
Total Revenue Source:$206,769 $204,350 $63,563 $188,500 $185,500 -9.2%-$18,850
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
Oshkosh, WI | Budget Book 2026 Page 83
Expenditures by Expense Type
Expense Objects
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $14,384 $10,000 $5,194 $10,000 $10,000 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $29,060 $53,250 $21,944 $25,000 $42,000 -$11,250 -21.1%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $2,202 $4,200 $4,812 $4,800 $4,700 $500 11.9%
6417 - 3RD PARTY CONTRACTED
SERVICE $1,490 $86,000 $56,748 $86,000 $106,000 $20,000 23.3%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,156 $8,000 $3,678 $8,000 $8,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $550 $1,100 $1,085 $1,100 $1,500 $400 36.4%
6465 - BANK FEES $415 $500 $518 $750 $1,000 $500 100%
6520 - OFFICE SUPPLIES $185 $200 $0 $200 $200 $0 0%
6529 - NON-INV - SUPPLIES $26,509 $17,200 $7,048 $17,200 $17,200 $0 0%
6550 - MINOR EQUIPMENT $1,527 $4,000 $0 $4,000 $4,000 $0 0%
7470 - TSF TO OTHER $62,300 $113,500 $5,660 $119,200 $102,500 -$11,000 -9.7%
Total Operating:$141,778 $297,950 $106,687 $276,250 $297,100 -$850 -0.3%
Total Expense Objects:$141,778 $297,950 $106,687 $276,250 $297,100 -$850 -0.3%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 84
Senior Services Fund 0231-0760
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Dan Braun,
Senior Services Manager
Mission Statement
To enrich the quality of life for adults fty and over.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide a safe, secure, and healthy community
*Strengthen our neighborhoods
2025 Accomplishments
*Increased utilization of the Seniors Center on nights and weekends through program and event offerings, including recurring rentals and
planned programming such as Adventures in Investing.
*Increased usage of existing software program modules to improve communication with program participants and improve their experience,
resulting in higher attendance in overall programming.
*Transitioned the monthly newsletter process from Microsoft Publisher to Canva.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Oshkosh, WI | Budget Book 2026 Page 85
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $393,000 $393,000 $393,000 $393,000 $0 -$393,000 -100%
4246 - COUNTY AID-
HEALTH $43,828 $61,000 $37,240 $61,000 $0 -$61,000 -100%
4265 - PRIVATE GRANT $0 $36,000 $10,946 $36,000 $0 -$36,000 -100%
4264- COUNTY GRANT $49,918 $44,900 $26,879 $44,900 $0 -$44,900 -100%
4517 - COPYING
CHARGES-PURCHASING $28 $100 $23 $65 $0 -$100 -100%
4792 - MISC SERVICE
REVENUES $79,082 $169,000 $78,446 $92,500 $0 -$169,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS $10,692 $4,000 $7,719 $11,000 $0 -$4,000 -100%
4920 - RENTAL REVENUE $6,087 $5,000 $8,254 $8,500 $0 -$5,000 -100%
4952 - GIFTS &
DONATIONS $89,122 $85,000 $75,111 $90,000 $0 -$85,000 -100%
4972 - MISCELLANEOUS
REVENUE $500 $800 $352 $400 $0 -$800 -100%
Total Revenue Source:$672,257 $798,800 $637,970 $737,365 $0 -$798,800 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 86
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $363,182 $456,468 $265,920 $378,700 $0 -$456,468 -100%
6103 - REGULAR PAY - TEMP
EMPLOYEE $25,383 $34,568 $20,672 $31,000 $0 -$34,568 -100%
6249 - MISCELLANEOUS PAY $0 $3,958 $0 $0 $0 -$3,958 -100%
6302 - FICA - EMPLOYERS SHARE $28,198 $37,796 $21,085 $33,200 $0 -$37,796 -100%
6304 - WISCONSIN RETIREMENT
FUND $22,775 $25,550 $17,142 $25,000 $0 -$25,550 -100%
6306 - HEALTH INSURANCE $97,379 $88,941 $57,684 $85,000 $0 -$88,941 -100%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $4,340 $4,285 $2,497 $4,000 $0 -$4,285 -100%
6310 - LIFE INSURANCE $1,037 $898 $512 $1,000 $0 -$898 -100%
Total Personnel Services:$542,295 $653,494 $386,542 $558,930 $0 -$653,494 -100%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $5,190 $4,050 $3,373 $4,800 $0 -$4,050 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $12,287 $11,000 $10,886 $11,300 $0 -$11,000 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $37,764 $50,000 $29,033 $50,000 $0 -$50,000 -100%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,469 $3,500 $2,709 $3,500 $0 -$3,500 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $90 $1,000 $286 $500 $0 -$1,000 -100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $200 $0 $200 $0 -$200 -100%
6443 - LEASE EXPENSE $3,167 $3,000 $2,588 $3,200 $0 -$3,000 -100%
6450 - INSURANCE EXPENSE $7,220 $11,500 $7,100 $11,600 $0 -$11,500 -100%
6451 - WORKERS COMPENSATION $14,800 $15,200 $15,200 $15,200 $0 -$15,200 -100%
6454 - TELEPHONE / INTERNET
SERVC $101 $400 $168 $200 $0 -$400 -100%
6455 - UTILITY EXPENSE $47,140 $57,500 $40,139 $55,000 $0 -$57,500 -100%
6520 - OFFICE SUPPLIES $1,306 $8,824 $514 $1,500 $0 -$8,824 -100%
6522 - CONCESSIONS $240 $600 $52 $200 $0 -$600 -100%
6529 - NON-INV - SUPPLIES $719 $3,149 $433 $1,500 $0 -$3,149 -100%
6550 - MINOR EQUIPMENT $7,286 $5,000 $4,270 $5,000 $0 -$5,000 -100%
7470 - TSF TO OTHER $0 $0 $0 $0 $40,600 $40,600 N/A
Total Operating:$138,777 $174,923 $116,751 $163,700 $40,600 -$134,323 -76.8%
Total Expense Objects:$681,072 $828,417 $503,293 $722,630 $40,600 -$787,817 -95.1%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 87
Fire Special Revenue 0235-0230
Department: Public Safety/Fire Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Tim Heiman,
Fire Chief
Mission Statement
The City of Oshkosh Fire Department is highly trained team that adds, value to our community by providing a wide range of emergency services
with skill and compassion. We advocate risk reduction through prevention and education and we provide leadership in times of crisis.
Strategic Plan Goals
*Provide a safe, secure, and healthy community
*Enhance the effectiveness of our city government
*Improve and maintain our infrastructure
2025 Accomplishments
*Institute the Cadet program to aid in the recruitment of new re ghters.
*Restructured department administration to add two new cost-neutral o ce assistant positions to increase e ciency.
*Utilize grant funding to provide specialized training for hazardous material team members.
*Complete transition from NFIRS reporting to the new NERIS platform.
2026 Goals
*Expand the Cadet Program to include Paramedic students to aid in future recruitment and retention of candidates.
*Fully implement dashboard type eet management software.
*Implement recommendations of the facility study to include Stations 14, 16 and the joint training center.
Oshkosh, WI | Budget Book 2026 Page 88
Revenues by Source
Revenue Source
4208 - FEDERAL AID-
OTHER $33,333 $0 $0 $0 $33,300 $33,300 N/A
4236 - STATE AID-OTHER $44,383 $79,637 $65,888 $66,000 $33,000 -$46,637 -58.6%
4240 - COUNTY AID-OTHER
AID $66,118 $10,200 $3,600 $10,200 $6,600 -$3,600 -35.3%
4263 - SUBRECIPIENT
GRANT $6,019 $0 $4,980 $0 $0 $0 0%
4265 - PRIVATE GRANT $14,302 $10,000 $7,318 $11,200 $1,300 -$8,700 -87%
4264- COUNTY GRANT $0 -$6,014 $0 $0 $0 $6,014 -100%
4538 - AMBULANCE
SERVICE $0 $21,800 $6,973 $7,000 $10,000 -$11,800 -54.1%
4540 - HAZARDOUS
RESPONSE CHARGES $5,035 $2,000 $0 $2,000 $0 -$2,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS $22,401 $8,000 $8,011 $12,000 $10,000 $2,000 25%
4972 - MISCELLANEOUS
REVENUE $2,500 $4,000 $2,500 $4,500 $4,500 $500 12.5%
5299 - TSF FROM OTHER
FUNDS $40,928 $0 $9,440 $9,500 $0 $0 0%
Total Revenue Source:$235,020 $129,623 $108,710 $122,400 $98,700 -$30,923 -23.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 89
Expenditures by Expense Type
Expense Objects
Operating
6404 - PS - MISC CONSULTING /
STUDIES $8,814 $10,000 $0 $8,800 $4,200 -$5,800 -58%
6411 -
ADVERTISING/POSTAGE/PRINTING $1,024 $2,982 $0 $0 $0 -$2,982 -100%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $38,853 $7,700 $12,600 $0 $0 -$7,700 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $9,435 $35,218 $19,827 $20,100 $20,150 -$15,068 -42.8%
6416 - PREVENTATIVE MNTC
CONTRACTS $139 $3,100 $161 $1,200 $3,100 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $6,773 $9,000 $585 $8,400 $2,000 -$7,000 -77.8%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $27,109 $21,805 $12,025 $21,100 $13,000 -$8,805 -40.4%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $415 $1,200 $0 $1,200 $0 -$1,200 -100%
6433 - INTERFUND CHARGE BACKS $0 $0 $0 $0 $2,100 $2,100 N/A
6454 - TELEPHONE / INTERNET
SERVC $1,531 $1,450 $802 $1,400 $2,000 $550 37.9%
6519 - NON-INVENTORY FUEL $0 $4,000 $391 $4,000 $0 -$4,000 -100%
6523 - MEDICAL SUPPLIES $6,054 $0 $0 $0 $0 $0 0%
6529 - NON-INV - SUPPLIES $23,342 $27,072 $6,353 $15,800 $15,600 -$11,472 -42.4%
6550 - MINOR EQUIPMENT $5,156 $30,000 $38,045 $38,100 $11,300 -$18,700 -62.3%
6501 - FIRE EQUIPMENT/PPE $0 $3,000 $0 $0 $0 -$3,000 -100%
Total Operating:$128,644 $156,528 $90,789 $120,100 $73,450 -$83,078 -53.1%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $137,809 $37,342 $0 $0 $0 -$37,342 -100%
7210 - MOTOR VEHICLES $0 $25,349 $0 $0 $0 -$25,349 -100%
7212 - RADIOS $47,802 $66,043 $18,241 $0 $0 -$66,043 -100%
Total Capital Outlay:$185,611 $128,734 $18,241 $0 $0 -$128,734 -100%
Total Expense Objects:$314,255 $285,262 $109,030 $120,100 $73,450 -$211,812 -74.3%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 90
Ambulance 0237-0240
Department: Public Safety/Fire Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Tim Heiman
Fire Chief
Mission Statement
*The City of Oshkosh Fire Department is a highly trained team that adds value to our community by providing a wide range of emergency
services with skill and compassion. We advocate risk reduction through prevention and education and we provide leadership in times of crisis.
Strategic Plan Goals
*Provide a safe, secure, and healthy community
*Enhance the effectiveness of our city government
*Improve and maintain our infrastructure
2025 Accomplishments
*Fully implemented an app-based EMS protocol platform for eld operations.
*Evaluated and adopted the Image Trend Continuum reporting system to provide an AI data-generated dashboard to provide data to aid in
future decision-making and provide transparency to the public.
*Completed the Medicare Ground Ambulance Data Collection System audit and the State of Wisconsin GEMT Medicaid audit.
*Fully implemented an extensive EMS protocol review and update.
2026 Goals
*Develop and staff an EMS Captain position in a cost-neutral manner.
*Research, purchase, and train employees on new automated CPR devices.
*Incorporate external subject-matter experts and outside training opportunities into EMS employee development.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $0 $1,660,000 $1,594,000 $1,600,000 $1,400,000 -$260,000 -15.7%
4236 - STATE AID-OTHER $0 $291,500 $260,523 $260,500 $31,000 -$260,500 -89.4%
4251 - OTHER
GOVERNMENT AID-
AMBULANCE
$0 $815,700 $0 $815,700 $815,700 $0 0%
4523 - FD SPEC EVENT
REVENUE $0 $123,000 $0 $74,600 $100,000 -$23,000 -18.7%
4538 - AMBULANCE
SERVICE $0 $3,800,000 $6,209,143 $4,500,000 $2,200,000 -$1,600,000 -42.1%
4908 - INTEREST-OTHER
INVESTMENTS $0 $10,000 -$51,625 $0 $0 -$10,000 -100%
4983 - SPEC EVENT EQUIP
DISCOUNT $0 $6,000 $0 $0 $0 -$6,000 -100%
Total Revenue Source:$0 $6,706,200 $8,012,041 $7,250,800 $4,546,700 -$2,159,500 -32.2%
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 91
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $0 $3,666,309 $1,989,825 $2,940,000 $3,315,870 -9.6%-$350,439
6104 - OVERTIME PAY $0 $254,000 $205,232 $227,000 $226,460 -10.8%-$27,540
6302 - FICA - EMPLOYERS SHARE $0 $58,064 $30,511 $46,000 $51,730 -10.9%-$6,334
6304 - WISCONSIN RETIREMENT
FUND $0 $728,318 $417,280 $594,000 $663,530 -8.9%-$64,788
6306 - HEALTH INSURANCE $0 $807,680 $400,857 $649,000 $580,370 -28.1%-$227,310
6308 - DENTAL $0 $21,440 $17,810 $23,000 $21,320 -0.6%-$120
6310 - LIFE INSURANCE $0 $9,111 $1,957 $6,000 $7,990 -12.3%-$1,121
Total Personnel Services:$0 $5,544,922 $3,063,471 $4,485,000 $4,867,270 -12.2%-$677,652
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $1,500 $724 $800 $1,500 0%$0
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $20,000 $20,000 $20,000 $20,000 0%$0
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $33,310 $33,308 $38,300 $38,500 15.6%$5,190
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $37,100 $27,044 $37,100 $28,400 -23.5%-$8,700
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $12,508 $144,471 $202,000 $212,000 1,594.9%$199,492
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $0 $16,700 $0 $16,700 $32,800 96.4%$16,100
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $6,646 $7,410 $13,920 $16,300 145.2%$9,654
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $2,600 $1,972 $2,300 $2,600 0%$0
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $15,300 $1,605 $15,300 $3,500 -77.1%-$11,800
6433 - INTERFUND CHARGE BACKS $0 $133,900 $117,698 $175,000 $200,000 49.4%$66,100
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $80 $0 $200 N/A $200
6455 - UTILITY EXPENSE $0 $0 $0 $0 $57,500 N/A $57,500
6469 - UNCOLLECTIBLE ACCOUNTS $0 $375,000 $0 $0 $0 -100%-$375,000
6520 - OFFICE SUPPLIES $0 $1,360 $129 $1,300 $1,400 2.9%$40
6523 - MEDICAL SUPPLIES $0 $185,904 $119,512 $185,900 $205,000 10.3%$19,096
6529 - NON-INV - SUPPLIES $0 $3,300 $3,250 $3,300 $0 -100%-$3,300
6549 - NON-INV MATERIALS $0 $2,000 $563 $2,000 $2,000 0%$0
6550 - MINOR EQUIPMENT $0 $20,700 $17,804 $17,800 $0 -100%-$20,700
7470 - TSF TO OTHER $0 $0 $9,440 $9,500 $0 0%$0
Name FY2024
YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 92
6502 - UNIFORMS/BOOTS/SHOES $0 $3,400 $3,400 $3,400 $4,100 20.6%$700
Total Operating:$0 $871,229 $508,409 $744,620 $825,800 -5.2%-$45,429
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $45,589 $44,568 $44,600 $0 -100%-$45,589
Total Capital Outlay:$0 $45,589 $44,568 $44,600 $0 -100%-$45,589
Total Expense Objects:$0 $6,461,739 $3,616,448 $5,274,220 $5,693,070 -11.9%-$768,669
Name FY2024
YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 93
Library 0239-1060
Department: Public Library
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Darryl Eschete
Library Director
Mission Statement
To help people nd knowledge resources; provide free access to information; preserve local history; and create a vibrant community gathering
place.
Strategic Plan Goals
*Increase activities that connect people with and demonstrate the value of the library's resources - In 2025, the library invested $10,000 in
private endowment funding to broaden the reach and relevance of its programming. This library-wide effort aimed to increase the number,
variety, and demographic diversity of events, with a focus on fostering community connection and demonstrating the value of library
resources. Program offerings were expanded to include music performances, gaming events, civic engagement activities, and traditional
literacy-based programs. Each was designed to welcome new audiences and create shared experiences among residents of all ages. A
highlight of the year was the 2025 Summer Reading Program, which rallied the community around a collective goal of 1 million minutes read—
an effort that was met with enthusiastic participation and full community achievement. These investments re ect the library’s continued
commitment to being a vibrant, inclusive space that inspires learning, connection, and civic life.
*Create trusted content that informs community members and showcases the library’s unique skills and collections - In 2025, the Oshkosh
Public Library introduced new online content such as "This Month in Library History" for the 125th anniversary of the founding of OPL, and
boosted Instagram engagement with on-brand content including short-form videos (known as reels). Strategic and trend-aware Instagram
content increased views by 668 percent from 1,900 to 14,600 views between March and July. Also, the library's email newsletter continues to
far outperform industry averages, boasting a 48% open rate over the rst six months of 2025. Special digital marketing campaigns have driven
participation in initiatives, including a community survey, which logged 1,146 responses in July.
*Increase and strengthen community partnerships to build the library’s reputation as a trusted collaborator and a place where people and ideas
come together - In 2025, the Oshkosh Public Library worked with Oshkosh Area Schools, Boys and Girls Club, the Department of Workforce
Development (who used part of the library building as temporary o ces while DWD moved to Oshkosh) on various initiatives, all of which were
designed to increase library access and engagement.
2025 Accomplishments
*Strategic Planning — Published an RFP for strategic planning consulting and reviewed more than 10 excellent responses, with the selection
committee deciding upon Northspan consulting, based in Duluth, MN. As of this writing (late July, early August 2025), a community-informed
survey has been published, gaining over 1000 responses. Next steps will be meeting with focus groups and the strategic planning committee
(made up of community leaders and stakeholders) to discuss survey results and determine the strategic initiatives that will guide the library's
path 2026-2031. The effort will be funded by private endowment funds.
*Compensation Study — Working with City HR and Cottingham-Butler/Total Reward Consulting, the pay structure of the library was studied for
the purposes of ensuring alignment with the larger City organization. The City of Oshkosh had done a study of this sort for other City
departments in 2022, but the library opted out at that time. The study found that library wages align with the market, but that more gradations in
the pay plan were needed to line up with the City's plan of administration. As a result of the study and working from consultant
recommendations, the library Board adopted the new plan, which includes a pay-for-performance system that rewards high-performing
employees. The compensation study was funded with private funds from endowments.
* Space Recon guration — In cooperation with Nicolet Federated Library System, Wisconsin Workforce Development, Brown County Library and
KI Wall, the Oshkosh Public Library secured grant funding and other private donations to install glass partition walls in the building. This allowed
for the creation of a "JobPod" — a space designed to allow jobseekers to use employment resources with an assurance of privacy. The library
was also able to create a sound-enclosed Young Adult/Teen area and a space for creative technologies (or "makerspace.") This effort was
funded by grants and private endowment funds.
*Financial Practices Study — Acting in concert with the City's Finance Department, Clifton LarsonAllen (CLA) accounting and the Winnefox
Library System (with whom the library contracts for nancial management), the library took part in a study to determine how to better track and
record library nancial activity, including the use of private endowments. This study, meant to streamline work ows and ensure better
compliance, was funded using City ARPA funds.
Oshkosh, WI | Budget Book 2026 Page 94
2026 Goals
*Strategic Planning – Complete and publish the Oshkosh Public Library’s 2026–2031 Strategic Plan. Building on the work already underway—
the goal for 2026 is to nalize, adopt, and publicly share a clear, actionable strategic plan grounded in community priorities, institutional needs
and budgetary realities.
*Outreach and Community Engagement Plan - As a library-wide project, the development of a formal Community Outreach and Engagement
Plan will help the Oshkosh Public Library better serve a changing and diverse community. While past outreach efforts have been effective, they
have often been informal or limited in scope. A coordinated approach will align efforts with strategic goals, improve internal coordination, and
ensure e cient use of resources. The plan will emphasize outreach to underserved populations and strengthen partnerships with community
organizations. By identifying service gaps and expanding access, the library can deliver more relevant and inclusive programs. As part of
ongoing strategic planning, this initiative will help ensure the library remains responsive, visible, and community-focused.
*Further Integration with City Operations - Historically, the Oshkosh Public Library has operated with a high degree of administrative
independence from the City of Oshkosh, maintaining separate employee handbooks, HR procedures, facilities management personnel, and
other core operational practices. While this model served both entities for many years, it has also resulted in duplicated efforts, inconsistent
policies, and missed opportunities for cost-sharing. As the City faces increasing scal pressures, aligning select administrative and operational
functions between the Library and City departments presents a strategic opportunity to improve e ciency, reduce redundancy, and realize long-
term savings. Exploring shared services and streamlined systems will support sustainable budgeting while strengthening interdepartmental
collaboration.
Oshkosh, WI | Budget Book 2026 Page 95
Revenues by Source
Oshkosh, WI | Budget Book 2026 Page 96
Expenditures by Expense Type
Oshkosh, WI | Budget Book 2026 Page 97
Library Donations 0239-1065
Department: Public Library
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Darryl Eschete
Library Director
Mission Statement
*To help people nd knowledge resources; provide free access to information; preserve local history; and create a vibrant community gathering
place.
Strategic Plan Goals
*To re-establish and reinvigorate a Friends of the Library organization - Re-establishing a Friends group will strengthen community engagement
while creating a structured channel for private donations, volunteer energy, and grassroots advocacy. A revitalized Friends organization can
host fundraising events, cultivate donor relationships, and champion the library’s mission within the community. In addition to building goodwill,
this group provides a strong return on investment: every dollar of staff time invested in supporting the Friends typically leverages multiple
dollars in donations, sponsorships, and volunteer contributions. This renewed support network will expand the library’s capacity to secure
supplemental funding beyond tax dollars, ensuring sustainable resources to enhance programs, services, and facilities for the public.
Revenues by Source
Expenditures by Expense Type
Oshkosh, WI | Budget Book 2026 Page 98
Museum 0241-1070
Department: Public Museum
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Anna Cannizzo
Director of Museum
Mission Statement
The Mission of the Oshkosh Public Museum is to preserve and promote history, art, and culture for Oshkosh residents and visitors by
stewarding collections, creating educational experiences, and providing access to the unique heritage of the Lake Winnebago region.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide broadly appealing Museum programs and exhibitions
*Establish quality-of-life fund development activities
2025 Accomplishments
*Funded salary and personnel costs for the Registrar position from the Durow Trust.
*Continue to expand educational programming offerings. Partnered with the Parks Department/Senior Center on Wisconsin Arts Board Creative
Communities Grant program series "Bridging Past and Present" about Native American history, art, and culture.
*Secured a Joint Effort Marketing (JEM) Grant for visiting the exhibition "Tiffany's Gardens in Glass."
*Continued to increase community access to the Museum by continuing to offer admission-free eld trips to OASD students, developed and
implemented access passes in collaboration with several local and regional libraries: Oshkosh Public Library, Omro Public Library, and Ripon
Public Library.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Oshkosh, WI | Budget Book 2026 Page 99
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $1,029,100 $1,050,000 $1,050,000 $1,050,000 $0 -$1,050,000 -100%
4520 - OTHER GENERAL
FEES $1,280 $1,000 $567 $1,200 $0 -$1,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS $21,474 $9,000 $19,590 $25,000 $0 -$9,000 -100%
4947 - MERCHANDISE
SALES $12,320 $15,000 $22,804 $26,000 $0 -$15,000 -100%
4949 - ADMISSIONS
REVENUE $21,710 $23,000 $33,098 $35,000 $0 -$23,000 -100%
4950 - SPONSORSHIP $0 $7,000 $3,000 $7,000 $0 -$7,000 -100%
4972 - MISCELLANEOUS
REVENUE $85 $500 $25 $208 $0 -$500 -100%
5299 - TSF FROM OTHER
FUNDS $154,167 $237,900 $0 $240,500 $0 -$237,900 -100%
Total Revenue Source:$1,240,136 $1,343,400 $1,129,084 $1,384,908 $0 -$1,343,400 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 100
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $702,010 $743,577 $510,690 $727,000 $0 -$743,577 -100%
6103 - REGULAR PAY - TEMP
EMPLOYEE $13,179 $64,573 $18,404 $45,000 $0 -$64,573 -100%
6104 - OVERTIME PAY $18 $6,183 $0 $500 $0 -$6,183 -100%
6249 - MISCELLANEOUS PAY $0 $10,156 $0 $0 $0 -$10,156 -100%
6302 - FICA - EMPLOYERS SHARE $52,347 $62,302 $38,927 $59,000 $0 -$62,302 -100%
6304 - WISCONSIN RETIREMENT
FUND $46,483 $50,856 $34,043 $50,000 $0 -$50,856 -100%
6306 - HEALTH INSURANCE $171,307 $212,694 $108,217 $163,000 $0 -$212,694 -100%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $8,773 $11,320 $6,026 $10,000 $0 -$11,320 -100%
6310 - LIFE INSURANCE $1,557 $1,919 $1,492 $2,000 $0 -$1,919 -100%
Total Personnel Services:$995,674 $1,164,610 $718,828 $1,057,530 $0 -$1,164,610 -100%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $2,000 $0 $2,000 $0 -$2,000 -100%
6411 -
ADVERTISING/POSTAGE/PRINTING $20,479 $30,000 $21,890 $30,000 $0 -$30,000 -100%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $1,000 $1,500 $0 $1,500 $0 -$1,500 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $17,717 $15,000 $11,461 $15,000 $0 -$15,000 -100%
6416 - PREVENTATIVE MNTC
CONTRACTS $5,295 $0 $241 $200 $0 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $441 $1,000 $0 $1,000 $0 -$1,000 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $75 $100 $373 $400 $0 -$100 -100%
6433 - INTERFUND CHARGE BACKS $2,465 $2,300 $1,591 $2,300 $0 -$2,300 -100%
6441 - RENTAL EXPENSE $505 $1,000 $702 $1,000 $0 -$1,000 -100%
6443 - LEASE EXPENSE $2,678 $3,000 $2,056 $3,000 $0 -$3,000 -100%
6450 - INSURANCE EXPENSE $24,099 $27,400 $25,960 $27,400 $0 -$27,400 -100%
6451 - WORKERS COMPENSATION $4,900 $5,100 $5,100 $5,100 $0 -$5,100 -100%
6452 - LICENSE & PERMITS $20 $0 $0 $0 $0 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $2,425 $4,000 $2,092 $3,000 $0 -$4,000 -100%
6455 - UTILITY EXPENSE $61,551 $58,000 $50,569 $59,000 $0 -$58,000 -100%
6465 - BANK FEES $3,402 $2,800 $3,179 $4,800 $0 -$2,800 -100%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 101
6469 - UNCOLLECTIBLE ACCOUNTS $19 $0 $0 $0 $0 $0 0%
6519 - NON-INVENTORY FUEL $0 $500 $0 $0 $0 -$500 -100%
6520 - OFFICE SUPPLIES $1,212 $3,300 $1,575 $3,300 $0 -$3,300 -100%
6524 - SPECIALTY SUPPLIES $13,919 $10,000 $11,834 $12,500 $0 -$10,000 -100%
6529 - NON-INV - SUPPLIES $10,895 $15,000 $10,189 $15,000 $0 -$15,000 -100%
6550 - MINOR EQUIPMENT $5,390 $5,000 $3,500 $4,000 $0 -$5,000 -100%
7470 - TSF TO OTHER $0 $0 $0 $0 $300,500 $300,500 N/A
Total Operating:$178,488 $187,000 $152,313 $190,500 $300,500 $113,500 60.7%
Total Expense Objects:$1,174,162 $1,351,610 $871,141 $1,248,030 $300,500 -$1,051,110 -77.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 102
Museum Collections 0242-1070
Department: Public Museum
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Anna Cannizzo
Director of Museum
Mission Statement
The purpose of this fund is to provide money for the acquisition of materials for the Museum's Collections, as well as provide for the
conservation and restoration of existing collections. Under no circumstances will fund income or principal be used to defray or offset the
Museum's annual general operating expenses. The Museum Director will bring requests to use the fund forward to the Museum Board for
action. The Museum Board will review and approve requests to ensure that uses are in keeping with the stated purpose.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide broadly appealing Museum programs and exhibitions
*Establish quality-of-life fund development activities
2025 Accomplishments
*Supported the funding of equipment and supplies related to the monitoring and preventative conservation of the City's permanent collection of
archival, historical, and anthropological holdings.
*Continued to support the funding of the LTE Collections Assistant position to update records associated with and governed by NAGPRA
(Native American Graves Protection and Repatriation Act) to ensure compliance with federal law and explore opportunities for ongoing cultural
care, exhibition, and potential formal repatriation of holdings.
*Continued efforts to rationalize collection.
*Fund collection assessment visits for NAGPRA related collections consultations and appraisal services for Tiffany xtures located in the
Historic Sawyer Home.
2026 Goals
*Support the funding of equipment and supplies related to the monitoring, preventative conservation, and ongoing care of the City's permanent
collection of archival, historical, and anthropological holdings.
*Continue to support the funding of an LTE Collections Assistant position to update records associated with and governed by NAGPRA (Native
American Graves Protection and Repatriation Act) to ensure compliance with federal law and explore opportunities for ongoing cultural care,
exhibition, and potential formal repatriation of holdings.
*Support the funding for Collections Internships to inventory Public/Municipal Art Collections and continue collection rationalization efforts.
*Continue to grow Wisteria Circle donor support to promote ongoing care and restoration of the historic Tiffany interiors.
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $45,176 $35,000 $22,091 $35,000 $35,000 $0 0%
4916 - CAPITAL GAINS ON
INVESTMENTS $8,368 $0 $13,509 $0 $0 $0 0%
4952 - GIFTS & DONATIONS $14,550 $14,500 $0 $14,500 $14,500 $0 0%
4972 - MISCELLANEOUS
REVENUE $500 $5,000 $4,912 $5,000 $500 -$4,500 -90%
Total Revenue Source:$68,594 $54,500 $40,512 $54,500 $50,000 -$4,500 -8.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 103
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $7,246 $8,000 $5,400 $8,000 $12,000 $4,000 50%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,072 $1,000 $1,204 $1,200 $1,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $300 $0 $300 $300 $0 0%
6465 - BANK FEES $1,305 $0 $888 $1,000 $1,000 $1,000 N/A
6524 - SPECIALTY SUPPLIES $3,271 $2,600 $91 $2,600 $2,600 $0 0%
6529 - NON-INV - SUPPLIES $2,834 $5,500 $1,664 $5,500 $5,500 $0 0%
6550 - MINOR EQUIPMENT $1,261 $3,500 $3,807 $3,800 $3,500 $0 0%
7470 - TSF TO OTHER $2,701 $35,000 $0 $35,000 $45,000 $10,000 28.6%
Total Operating:$19,690 $55,900 $13,054 $57,400 $70,900 $15,000 26.8%
Capital Outlay
7222 - FINE ARTS $2,600 $15,155 $690 $10,000 $10,000 -$5,155 -34%
Total Capital Outlay:$2,600 $15,155 $690 $10,000 $10,000 -$5,155 -34%
Total Expense Objects:$22,290 $71,055 $13,744 $67,400 $80,900 $9,845 13.9%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 104
Cemetery 0247-0650
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Travis Derks,
Landscape Operations Manager
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Enhance our quality of life services and assets
2025 Accomplishments
*Replaced worn and missing road signs throughout the Cemetery.
*Recruited volunteers to place American ags at all veteran grave sites at Riverside Cemetery.
*Repaved 50,915 square feet of roads around Riverside Cemetery.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $328,500 $350,000 $350,000 $350,000 $0 -$350,000 -100%
4578 - SALE CEMETERY
LOTS $62,946 $70,000 $66,270 $75,000 $0 -$70,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS $22,512 $8,000 $16,989 $23,000 $0 -$8,000 -100%
4952 - GIFTS &
DONATIONS $32,928 $34,000 $0 $34,000 $0 -$34,000 -100%
4972 - MISCELLANEOUS
REVENUE $1,270 $900 $14 $826 $0 -$900 -100%
5299 - TSF FROM OTHER
FUNDS $70,020 $70,000 $70,000 $70,000 $0 -$70,000 -100%
Total Revenue Source:$518,176 $532,900 $503,274 $552,826 $0 -$532,900 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 105
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $199,709 $245,957 $161,831 $220,000 $0 -$245,957 -100%
6103 - REGULAR PAY - TEMP
EMPLOYEE $29,849 $38,694 $39,429 $30,000 $0 -$38,694 -100%
6104 - OVERTIME PAY $401 $1,731 $0 $1,000 $0 -$1,731 -100%
6249 - MISCELLANEOUS PAY $0 $1,793 $0 $0 $0 -$1,793 -100%
6302 - FICA - EMPLOYERS SHARE $16,923 $21,912 $14,830 $19,000 $0 -$21,912 -100%
6304 - WISCONSIN RETIREMENT
FUND $13,658 $17,218 $11,247 $16,000 $0 -$17,218 -100%
6306 - HEALTH INSURANCE $44,858 $72,785 $44,193 $61,000 $0 -$72,785 -100%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,704 $4,550 $2,471 $4,000 $0 -$4,550 -100%
6310 - LIFE INSURANCE $132 $651 $158 $500 $0 -$651 -100%
Total Personnel Services:$309,234 $406,321 $275,189 $352,530 $0 -$406,321 -100%
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $2,175 $1,600 $0 $2,200 $0 -$1,600 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,603 $1,200 $1,314 $1,600 $0 -$1,200 -100%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $500 $0 $500 $0 -$500 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $32,641 $34,000 $2,273 $34,000 $0 -$34,000 -100%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $7,625 $3,500 $3,445 $3,500 $0 -$3,500 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $74 $600 $460 $600 $0 -$600 -100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $600 $0 $500 $0 -$600 -100%
6433 - INTERFUND CHARGE
BACKS $15,138 $18,000 $9,432 $15,000 $0 -$18,000 -100%
6441 - RENTAL EXPENSE $155 $300 $0 $200 $0 -$300 -100%
6443 - LEASE EXPENSE $472 $500 $351 $500 $0 -$500 -100%
6450 - INSURANCE EXPENSE $7,040 $7,400 $6,530 $7,100 $0 -$7,400 -100%
6451 - WORKERS COMPENSATION $12,300 $12,700 $12,700 $12,700 $0 -$12,700 -100%
6452 - LICENSE & PERMITS $30 $0 $0 $0 $0 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $869 $1,000 $483 $1,000 $0 -$1,000 -100%
6455 - UTILITY EXPENSE $33,605 $47,900 $28,845 $35,000 $0 -$47,900 -100%
6520 - OFFICE SUPPLIES $44 $200 $76 $200 $0 -$200 -100%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 106
6529 - NON-INV - SUPPLIES $16,868 $19,000 $7,335 $11,000 $0 -$19,000 -100%
6539 - NON INVENTORY REPAIR
PARTS $1,928 $2,000 $877 $1,500 $0 -$2,000 -100%
6550 - MINOR EQUIPMENT $4,592 $4,500 $264 $4,500 $0 -$4,500 -100%
7470 - TSF TO OTHER $0 $0 $0 $0 $464,700 $464,700 N/A
Total Operating:$137,157 $155,500 $74,384 $131,600 $464,700 $309,200 198.8%
Total Expense Objects:$446,392 $561,821 $349,573 $484,130 $464,700 -$97,121 -17.3%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 107
Community Development Special Fund 0249-
0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
The Community Development Special Fund is used to receive and expend state and federal grants associated with development projects or
redevelopment projects.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
*Continue to develop infrastructure needed to support business and residential development
2025 Accomplishments
*Received grant funding for the Jefferson Street Redevelopment with Commonwealth.
2026 Goals
*Obtain additional WEDC grants for development and redevelopment.
Revenues by Source
Revenue Source
4262 - LOCAL
CONTRIBUTION AND AID $7,327 $0 $0 $0 $0 $0 0%
4263 - SUBRECIPIENT
GRANT $0 $0 $250,000 $250,000 $250,000 $250,000 N/A
4908 - INTEREST-OTHER
INVESTMENTS $8,213 $0 $4,821 $8,000 $7,000 $7,000 N/A
Total Revenue Source:$15,540 $0 $254,821 $258,000 $257,000 $257,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $89 $0 $0 $0 -$89 -100%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $3,450 $249,500 $249,500 $249,000 $245,550 7,117.4%
6431 - ADMIN / ENGINEERING FEE $0 $7,050 $0 $500 $1,000 -$6,050 -85.8%
Total Expense Objects:$0 $10,589 $249,500 $250,000 $250,000 $239,411 2,261%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 108
Parks Revenue Facilities 0255-0610
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Chad Dallman,
Assistant Director of Parks
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Strengthen our neighborhoods.
*Enhance our quality of life services and assets.
*Improve and maintain our infrastructure.
2025 Accomplishments
*Coordinated winter special events and programs with the Oshkosh Recreation Department, including the ice skating program at the
Menominee Park Zoo.
*Offered new summer kids zoo camps to three different age categories.
*Developed new Menominee Park Zoo educational programs, including meet-and-greets and facility tours.
*Implemented the Passport parking system software for monitoring boat launches by staff.
*Created community outreach education programs hosted at various facilities, including Lakeside Packaging, Oshkosh Senior Center,
Tomorrow's Children, and Edenbrook Assisted Living.
2026 Goals
*Develop a plan for boat launch improvements.
*Develop a marketing plan for the department of Special Events and each revenue facility, including the Menominee Park Zoo and the Children's
Amusement Center.
*Develop an exhibit sponsorship program through the Friends of Oshkosh Zoo non-pro t group.
*Implement an on-land amusement train to replace the existing amusement train operations through fundraising efforts by community
partners.
*Implement place making initiatives in partnership with Discover Oshkosh for the Menominee Park Zoo.
Oshkosh, WI | Budget Book 2026 Page 109
Projects - Page 1
Oshkosh, WI | Budget Book 2026 Page 110
Projects - Page 2
Oshkosh, WI | Budget Book 2026 Page 111
Projects - Page 3
Oshkosh, WI | Budget Book 2026 Page 112
Projects - Page 4
Oshkosh, WI | Budget Book 2026 Page 113
Revenues by Source
Revenue Source
4571 - PARK FACILITY
FEES $188,400 $227,700 $194,759 $116,900 $117,600 -$110,100 -48.4%
4572 - PARK FACILITY
RENTALS $0 $400 $0 $200 $500 $100 25%
4577 - CONCESSIONS $39,317 $45,600 $25,536 $105,500 $115,000 $69,400 152.2%
4579 - VENDING REVENUE $6,913 $6,500 $6,017 $6,500 $7,000 $500 7.7%
4573 - AMUSEMENT RIDE
REVENUE $0 $0 $0 $20,000 $68,400 $68,400 N/A
4754 - PROGRAM AND
EVENT REVENUE $0 $0 $0 $20,000 $20,000 $20,000 N/A
4908 - INTEREST-OTHER
INVESTMENTS $32,912 $12,000 $18,808 $30,000 $25,000 $13,000 108.3%
4950 - SPONSORSHIP $15,249 $16,000 $10,026 $13,300 $13,200 -$2,800 -17.5%
4952 - GIFTS &
DONATIONS $74,527 $92,500 $36,662 $108,200 $93,000 $500 0.5%
4972 - MISCELLANEOUS
REVENUE $42 $13,000 $3,200 $7,400 $11,700 -$1,300 -10%
5300 - SALE OF CAPITAL
ASSETS $0 $15,000 $0 $0 $15,000 $0 0%
5299 - TSF FROM OTHER
FUNDS $0 $50,000 $0 $50,000 $0 -$50,000 -100%
Total Revenue Source:$357,360 $478,700 $295,007 $478,000 $486,400 $7,700 1.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 114
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $32,962 $33,999 $24,905 $35,000 $35,810 $1,811 5.3%
6103 - REGULAR PAY - TEMP
EMPLOYEE $65,539 $80,568 $64,764 $66,700 $101,360 $20,792 25.8%
6104 - OVERTIME PAY $0 $700 $0 $0 $0 -$700 -100%
6249 - MISCELLANEOUS PAY $0 $432 $0 $0 $440 $8 1.9%
6302 - FICA - EMPLOYERS SHARE $7,456 $8,683 $6,499 $8,300 $10,520 $1,837 21.2%
6304 - WISCONSIN RETIREMENT
FUND $2,904 $2,665 $1,727 $2,700 $2,890 $225 8.4%
6310 - LIFE INSURANCE $125 $90 $41 $400 $100 $10 11.1%
Total Personnel Services:$108,986 $127,137 $97,935 $113,100 $151,120 $23,983 18.9%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $6,811 $7,400 $2,373 $7,500 $7,500 $100 1.4%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $9,988 $10,700 $10,686 $11,800 $12,800 $2,100 19.6%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $1,100 $0 $800 $1,100 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $59,510 $81,900 $51,796 $55,000 $66,000 -$15,900 -19.4%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,999 $2,100 $1,873 $2,000 $2,000 -$100 -4.8%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $300 $400 $187 $200 $300 -$100 -25%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $60 $900 $0 $0 $800 -$100 -11.1%
6441 - RENTAL EXPENSE $5,925 $8,500 $5,626 $8,500 $7,500 -$1,000 -11.8%
6443 - LEASE EXPENSE $528 $1,200 $528 $1,200 $1,200 $0 0%
6452 - LICENSE & PERMITS $1,532 $2,300 $1,717 $2,400 $2,400 $100 4.3%
6454 - TELEPHONE / INTERNET
SERVC $620 $800 $612 $1,000 $1,100 $300 37.5%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $2 $0 $0 $0 0%
6519 - NON-INVENTORY FUEL $0 $0 $841 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $1,298 $2,400 $208 $900 $2,100 -$300 -12.5%
6522 - CONCESSIONS $28,315 $38,500 $27,582 $34,500 $38,000 -$500 -1.3%
6529 - NON-INV - SUPPLIES $62,066 $174,000 $61,176 $87,300 $110,000 -$64,000 -36.8%
6539 - NON INVENTORY REPAIR
PARTS $15 $4,000 $527 $4,000 $4,000 $0 0%
6541 - EAM INV EXP - MATERIALS
1524 $0 $2,000 $0 $2,000 $2,000 $0 0%
6550 - MINOR EQUIPMENT $3,277 $10,500 $2,037 $4,600 $8,800 -$1,700 -16.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 115
Total Operating:$182,245 $348,700 $167,773 $223,700 $267,600 -$81,100 -23.3%
Total Expense Objects:$291,232 $475,837 $265,708 $336,800 $418,720 -$57,117 -12%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 116
Leach Amphitheater 0256-0610
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Chad Dallman,
Assistance Parks Director
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
*Improve and maintain our infrastructure
2025 Accomplishments
*Completed the painting of facility doors.
*Added an additional Tuesday night concert event.
*Purchased replacement grill and beverage coolers for concession stands.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $23,000 $23,000 $23,000 $23,000 $0 -$23,000 -100%
4572 - PARK FACILITY
RENTALS $19,329 $20,000 $16,143 $25,500 $0 -$20,000 -100%
4577 - CONCESSIONS $19,791 $25,000 $20,093 $23,000 $0 -$25,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS $5,303 $1,500 $3,075 $4,465 $0 -$1,500 -100%
4950 - SPONSORSHIP $4,250 $15,000 $2,500 $2,500 $0 -$15,000 -100%
4952 - GIFTS &
DONATIONS $11,737 $5,000 $2,297 $2,300 $0 -$5,000 -100%
4972 - MISCELLANEOUS
REVENUE $242 $0 $0 $0 $0 $0 0%
5299 - TSF FROM OTHER
FUNDS $25,000 $25,000 $25,000 $25,000 $0 -$25,000 -100%
Total Revenue Source:$108,652 $114,500 $92,108 $105,765 $0 -$114,500 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 117
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY - TEMP
EMPLOYEE $8,108 $5,000 $5,504 $5,000 $0 -$5,000 -100%
6104 - OVERTIME PAY $650 $0 $0 $0 $0 $0 0%
6302 - FICA - EMPLOYERS SHARE $670 $383 $574 $500 $0 -$383 -100%
Total Personnel Services:$9,428 $5,383 $6,078 $5,500 $0 -$5,383 -100%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $3,508 $3,500 $575 $3,500 $0 -$3,500 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $522 $500 -$40 $500 $0 -$500 -100%
6416 - PREVENTATIVE MNTC
CONTRACTS $2,136 $2,200 $1,507 $2,000 $0 -$2,200 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $24,004 $35,000 $29,924 $37,500 $0 -$35,000 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $200 $0 $0 $0 -$200 -100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $81 $200 $73 $0 $0 -$200 -100%
6441 - RENTAL EXPENSE $6,328 $5,000 $3,471 $5,000 $0 -$5,000 -100%
6452 - LICENSE & PERMITS $60 $100 $298 $300 $0 -$100 -100%
6454 - TELEPHONE / INTERNET
SERVC $2,346 $2,600 $1,760 $2,400 $0 -$2,600 -100%
6455 - UTILITY EXPENSE $17,003 $24,000 $15,212 $18,000 $0 -$24,000 -100%
6520 - OFFICE SUPPLIES $0 $200 $0 $200 $0 -$200 -100%
6522 - CONCESSIONS $4,490 $10,000 $5,502 $9,000 $0 -$10,000 -100%
6529 - NON-INV - SUPPLIES $9,400 $12,000 $10,988 $12,000 $0 -$12,000 -100%
6539 - NON INVENTORY REPAIR
PARTS $0 $500 $141 $500 $0 -$500 -100%
6550 - MINOR EQUIPMENT $11,815 $10,000 $9,119 $9,200 $0 -$10,000 -100%
7470 - TSF TO OTHER $0 $0 $0 $0 $114,500 $114,500 N/A
Total Operating:$81,692 $106,000 $78,530 $100,100 $114,500 $8,500 8%
Total Expense Objects:$91,120 $111,383 $84,608 $105,600 $114,500 $3,117 2.8%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 118
Public Works Special Revenue 0257-0410
Department: Public Works Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: James Rabe,
Director of Public Works
Mission Statement
*To assist property owners in replacing private side lead water services.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
2025 Accomplishments
*Assisted 214 property owners with getting private side lead services replaced through 9/29/2025
*Received funding for two different programs, one 50% and one 100% paid
2026 Goals
*Continue Lead Service Line Replacement Program to assist properly owners in replacing lead services.
*Secure funding for 2026 and beyond.
Revenues by Source
Revenue Source
4174-SPECIAL CHARGES
-LEAD SERVICE $53,073 $0 $294,005 $350,000 $150,000 $150,000 N/A
4175-SPECIAL CHARGES-
LS WATER TEST $825 $0 $605 $1,000 $1,000 $1,000 N/A
4236 - STATE AID-OTHER $0 $750,000 $899,050 $900,000 $750,000 $0 0%
4379 - ENGINEERING
PERMIT $76,235 $130,000 $592 $2,000 $0 -$130,000 -100%
4901 - INTEREST $0 $0 $144 $0 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS -$3,402 $0 -$9,639 $15,000 $10,000 $10,000 N/A
Total Revenue Source:$126,731 $880,000 $1,184,757 $1,268,000 $911,000 $31,000 3.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 119
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $82,174 $0 $0 $0 $0 $0 0%
6249 - MISCELLANEOUS PAY $0 $1,196 $0 $0 $0 -$1,196 -100%
6302 - FICA - EMPLOYERS SHARE $6,033 $0 $0 $0 $0 $0 0%
6304 - WISCONSIN RETIREMENT
FUND $5,672 $0 $0 $0 $0 $0 0%
6306 - HEALTH INSURANCE $24,892 $0 $0 $0 $0 $0 0%
6310 - LIFE INSURANCE $248 $0 $0 $0 $0 $0 0%
Total Personnel Services:$119,018 $1,196 $0 $0 $0 -$1,196 -100%
Operating
6403 - PS - LEGAL $8,000 $0 $10,260 $10,500 $10,000 $10,000 N/A
6404 - PS - MISC CONSULTING /
STUDIES $0 $750,000 $0 $0 $0 -$750,000 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $5,272 $5,300 $77 $0 $900 -$4,400 -83%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $40 $0 $0 $0 -$40 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $157,479 $0 $939,253 $1,050,000 $750,000 $750,000 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $400 $400 $0 $0 $0 -$400 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $195 $100 $0 $0 $0 -$100 -100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $400 $0 $0 $0 -$400 -100%
6454 - TELEPHONE / INTERNET
SERVC $529 $600 $0 $0 $0 -$600 -100%
6529 - NON-INV - SUPPLIES $0 $200 $0 $0 $0 -$200 -100%
6550 - MINOR EQUIPMENT $0 $300 $0 $0 $0 -$300 -100%
Total Operating:$171,875 $757,340 $949,590 $1,060,500 $760,900 $3,560 0.5%
Total Expense Objects:$290,893 $758,536 $949,590 $1,060,500 $760,900 $2,364 0.3%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 120
Pollock Pool 0259-0610
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Chad Dallman,
Assistant Director of Parks
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park recreation program that is designed to
enhance the City's quality of life.
Strategic Plan Goals
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
*Improve and maintain our infrastructure
2025 Accomplishments
*Replaced some deck furniture and added six (6) new picnic tables.
*Completed replastering of the leisure pool and zero depth areas.
*Replaced the sound/PA system that was installed when the pool was constructed.
2026 Goals
*In 2026, this fund will be moved to the General Fund.
Oshkosh, WI | Budget Book 2026 Page 121
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $100,000 $260,000 $260,000 $260,000 $0 -$260,000 -100%
4571 - PARK FACILITY
FEES $1,645 $300 $900 $900 $0 -$300 -100%
4576 - OTHER REC
CHARGES $261 $300 $1,045 $1,000 $0 -$300 -100%
4577 - CONCESSIONS $80,331 $92,000 $80,216 $80,500 $0 -$92,000 -100%
4908 - INTEREST-OTHER
INVESTMENTS -$1,153 $4,000 $2,374 $3,860 $0 -$4,000 -100%
4949 - ADMISSIONS
REVENUE $160,330 $180,000 $174,801 $181,000 $0 -$180,000 -100%
4950 - SPONSORSHIP $5,000 $7,000 $5,000 $5,000 $0 -$7,000 -100%
4952 - GIFTS &
DONATIONS $330,113 $10,500 $9 $0 $0 -$10,500 -100%
4972 - MISCELLANEOUS
REVENUE $41,449 $42,000 $1,072 $42,000 $0 -$42,000 -100%
5299 - TSF FROM OTHER
FUNDS $0 $0 $0 $0 $102,000 $102,000 N/A
Total Revenue Source:$717,977 $596,100 $525,416 $574,260 $102,000 -$494,100 -82.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 122
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY - TEMP
EMPLOYEE $71,143 $80,012 $64,640 $65,000 $0 -$80,012 -100%
6104 - OVERTIME PAY $541 $522 $0 $500 $0 -$522 -100%
6302 - FICA - EMPLOYERS SHARE $5,484 $6,161 $4,945 $4,000 $0 -$6,161 -100%
Total Personnel Services:$77,167 $86,695 $69,585 $69,500 $0 -$86,695 -100%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $1,600 $1,600 $590 $1,600 $0 -$1,600 -100%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $9,500 $0 $9,500 $0 -$9,500 -100%
6413 - CONTRACTUAL EMPLOYMENT $184,274 $210,000 $117,163 $200,000 $0 -$210,000 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $10,720 $10,200 $10,699 $11,000 $0 -$10,200 -100%
6416 - PREVENTATIVE MNTC
CONTRACTS $562 $1,500 $703 $1,500 $0 -$1,500 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $25,432 $30,000 $25,741 $30,000 $0 -$30,000 -100%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $903 $2,000 $1,641 $2,000 $0 -$2,000 -100%
6441 - RENTAL EXPENSE $0 $0 $647 $0 $0 $0 0%
6450 - INSURANCE EXPENSE $7,920 $9,600 $7,400 $9,700 $0 -$9,600 -100%
6451 - WORKERS COMPENSATION $1,900 $2,000 $2,000 $2,000 $0 -$2,000 -100%
6452 - LICENSE & PERMITS $1,713 $1,800 $1,824 $1,900 $0 -$1,800 -100%
6454 - TELEPHONE / INTERNET
SERVC $517 $500 $371 $500 $0 -$500 -100%
6455 - UTILITY EXPENSE $84,392 $88,000 $61,865 $84,000 $0 -$88,000 -100%
6520 - OFFICE SUPPLIES $519 $1,000 $0 $1,000 $0 -$1,000 -100%
6522 - CONCESSIONS $44,845 $65,000 $44,208 $44,500 $0 -$65,000 -100%
6529 - NON-INV - SUPPLIES $38,798 $38,000 $37,530 $40,000 $0 -$38,000 -100%
6539 - NON INVENTORY REPAIR
PARTS $1,225 $3,300 $1,169 $3,300 $0 -$3,300 -100%
6550 - MINOR EQUIPMENT $4,768 $38,500 $31,580 $38,500 $0 -$38,500 -100%
Total Operating:$410,087 $512,500 $345,130 $481,000 $0 -$512,500 -100%
Capital Outlay
7214 - BUILDINGS & BUILDING
IMPRVMTS $435,083 $750,000 $0 $0 $0 -$750,000 -100%
Total Capital Outlay:$435,083 $750,000 $0 $0 $0 -$750,000 -100%
Total Expense Objects:$922,337 $1,349,195 $414,715 $550,500 $0 -$1,349,195 -100%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 123
Neighborhood Improvement Loan Program
0301-0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
Expend federal Housing and Urban Development (HUD) Department HOME funds for low-income housing in the City.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Allocated funds to The Corridor, a project by Commonwealth.
2026 Goals
*Apply funds to complete The Corridor, a low-income housing project by Commonwealth.
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $11,291 $0 $6,007 $10,000 $9,000 $9,000 N/A
Total Revenue Source:$11,291 $0 $6,007 $10,000 $9,000 $9,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $218,100 $0 $0 $218,100 $0 0%
Total Operating:$0 $218,100 $0 $0 $218,100 $0 0%
Total Expense Objects:$0 $218,100 $0 $0 $218,100 $0 0%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 124
Healthy Neighborhood Initiative 0302-0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Kim Gierach,
Planning Services Manager
Mission Statement
Strengthen neighborhoods throughout the community for the bene t of all residents and income levels by concentrating resource delivery into
program neighborhoods to achieve revitalization and improvement. Funds expended through this program will be done in association with
adopted neighborhood plans or to support Healthy Neighborhoods in Oshkosh.
Strategic Plan Goals
*Enhance and promote a culture of the neighborhood
*Leverage city resources and incentives to encourage private investment in neighborhoods
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Began process improvement for the HNI housing programs.
*Partnered with Habitat for Humanity and GO-HNI to bring "Rock the Block" to Stevens Park.
*Creation of Sunset West Neighborhood Association.
2026 Goals
*Continue to administer the Healthy Neighborhoods program.
*Continue to provide technical assistance to GO-HNI to support the creation and maintenance of neighborhood associations.
*Continue partnership with Habitat for Humanity and GO-HNI for the "Rock the Block" event.
*Continue developing neighborhood planning documents.
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $125,908 $0 $63,745 $110,000 $100,000 $100,000 N/A
4956 - DEFERRED LOAN
REIMB $167,178 $85,000 $90,575 $100,000 $85,000 $0 0%
4972 - MISCELLANEOUS
REVENUE $150 $0 $0 $0 $0 $0 0%
5299 - TSF FROM OTHER
FUNDS $0 $0 $176,184 $176,200 $0 $0 0%
Total Revenue Source:$293,236 $85,000 $330,504 $386,200 $185,000 $100,000 117.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 125
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $33,235 $34,764 $22,794 $25,000 $51,380 $16,616 47.8%
6249 - MISCELLANEOUS PAY $0 $284 $0 $349 $350 $66 23.2%
6302 - FICA - EMPLOYERS SHARE $2,460 $2,661 $1,731 $2,000 $3,920 $1,259 47.3%
6304 - WISCONSIN RETIREMENT
FUND $2,294 $2,418 $1,584 $2,000 $3,700 $1,282 53%
6306 - HEALTH INSURANCE $4,121 $4,301 $538 $1,000 $0 -$4,301 -100%
6308 - DENTAL $144 $153 $19 $100 $90 -$63 -41.2%
6310 - LIFE INSURANCE $112 $95 $31 $300 $150 $55 57.9%
Total Personnel Services:$42,364 $44,676 $26,697 $30,749 $59,590 $14,914 33.4%
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $469,166 $580,000 $202,670 $525,060 $427,500 -$152,500 -26.3%
6415 -
SUBSCRIPTION/LICENSING
CNTRCTS
$10,534 $3,400 $3,611 $3,600 $3,500 $100 2.9%
6469 - UNCOLLECTIBLE
ACCOUNTS $0 $0 $407 $400 $0 $0 0%
Total Operating:$479,700 $583,400 $206,688 $529,060 $431,000 -$152,400 -26.1%
Total Expense Objects:$522,065 $628,076 $233,385 $559,809 $490,590 -$137,486 -21.9%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 126
Community Development Block Grant 0303-
0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
Community Development Block Grant (CDBG) funds are used to assist low to moderate income residents by improving housing conditions and
neighborhoods, providing social services, and eliminating blight. The CDBG program is funded with federal dollars based on an appropriation
approved by Congress. The funds are used to assist income eligible home buyers with down payment assistance, housing rehabilitation loans,
property acquisition, and demolition for redevelopment sites. CDBG public service dollars are coordinated with United Way and Oshkosh Area
Community Foundation to fund social service agencies that provide services to low and moderate income households.
Strategic Plan Goals
*Partner with local organizations to address housing instability issues
*Establish the required infrastructure and resources to enhance housing and workforce progress.
2025 Accomplishments
*Delivered nancial support for affordable housing projects focused on target populations.
*Recti ed blighted and slum conditions within designated zones.
*Facilitated the establishment of workforce housing subdivisions through nancial support.
2026 Goals
*Continue to provide funding resources for affordable housing to target populations.
*Continue to eliminate slum and blight conditions in designated areas.
*Continue to support workforce housing.
Revenues by Source
Revenue Source
4204 - FEDERAL AID-
CDBG $1,309,221 $801,434 $561,167 $801,400 $801,400 -$34 0%
4908 - INTEREST-OTHER
INVESTMENTS -$9,358 $0 -$5,485 $0 $0 $0 0%
4956 - DEFERRED LOAN
REIMB -$135,047 $0 $0 $0 $0 $0 0%
Total Revenue Source:$1,164,816 $801,434 $555,681 $801,400 $801,400 -$34 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 127
Expenditures by Expense Type
Expense Objects
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $172 $200 $0 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $355,054 $1,248,578 $516,369 $291,800 $691,800 -$556,778 -44.6%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $32,600 $7,600 $0 $9,500 -$23,100 -70.9%
6431 - ADMIN / ENGINEERING FEE $85,664 $187,546 $53,370 $122,400 $121,500 -$66,046 -35.2%
7470 - TSF TO OTHER $0 $1,515,000 $0 $10,300 $14,500 -$1,500,500 -99%
Total Operating:$440,718 $2,983,724 $577,511 $424,700 $837,300 -$2,146,424 -71.9%
Total Expense Objects:$440,718 $2,983,724 $577,511 $424,700 $837,300 -$2,146,424 -71.9%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 128
Local GO EDC Revolving Loan Fund 0304-0740
Department: Community Development Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Sara Rutkowski,
Director of Community Development
Strategic Plan Goals
*Continue to support business retention and expansion, attraction, and entrepreneurship
2025 Accomplishments
*Overall $1,000,000 of RLF funds have been loaned out to businesses.
2026 Goals
*Continue to gauge the effectiveness of the program and make changes to meet the market needs.
*Market the funding programs to businesses in the City.
Revenues by Source
Revenue Source
4907 - INTEREST -
ACCOUNTS RECEIVABLE -$427 $0 $80 $0 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $44,956 $0 $25,957 $42,000 $40,000 $40,000 N/A
4956 - DEFERRED LOAN
REIMB -$202,592 $100,000 -$269 $100,000 $100,000 $0 0%
5299 - TSF FROM OTHER
FUNDS $211,099 $0 $0 $0 $0 $0 0%
Total Revenue Source:$53,037 $100,000 $25,768 $142,000 $140,000 $40,000 40%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $400,000 $0 $0 $0 -$400,000 -100%
Total Operating:$0 $400,000 $0 $0 $0 -$400,000 -100%
Total Expense Objects:$0 $400,000 $0 $0 $0 -$400,000 -100%
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 129
Senior Center Fund 0307-0760
Department: Parks Department
Fund Type: Special Revenue,
Non-Major Fund
Contact Person: Dan Braun,
Senior Services Manager
Mission Statement
The purpose of this fund is for facility related expenses.
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide a safe, secure, and healthy community
*Strengthen our neighborhoods
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $6,131 $0 $3,429 $5,000 $4,000 $4,000 N/A
4952 - GIFTS &
DONATIONS $2 $0 $0 $0 $0 $0 0%
Total Revenue Source:$6,133 $0 $3,429 $5,000 $4,000 $4,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6529 - NON-INV -
SUPPLIES $1,961 $0 $0 $0 $0 $0 0%
Total Operating:$1,961 $0 $0 $0 $0 $0 0%
Total Expense Objects:$1,961 $0 $0 $0 $0 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 130
Grand Opera House 0501-1020
Department: Administrative Services Department
Fund Type: Special Revenue Fund,
Non-Major Fund
Contact Person: Jon Urben,
General Services Manager
Mission Statement
This budget allows Facilities Maintenance to coordinate maintenance oversight of the Grand Opera House building, grounds, and facility needs.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Improve our City facilities
2025 Accomplishments
*Continued working with Grand Foundation on their proposed GOH Annex Renovation project. The proposed project will consist of the
construction of an addition to include renovations/updates of the dressing rooms, public areas, loading dock areas, enhanced ADA access and
more. This project will allow the facility to operate more e ciently and safely and will allow it to further expand its services and activities.
*The Annex Renovation project will also address long-standing CIP facility projects including updated ADA access/restrooms, emergency
generator replacement, exterior window and door replacements, theater seat replacements, wallpaper updates, plumbing improvements, site
updates and more.
2026 Goals
*Continue to address maintenance and repair issues at The Grand per the City/Grand Foundation lease agreement.
*Continue to work on the Grand Foundation on the Grand Annex Renovation project.
Oshkosh, WI | Budget Book 2026 Page 131
Oshkosh Convention Center 0503-1040
Department: Administrative Services Department
Fund Type: Special Revenue Fund,
Non-Major Fund
Category: Redevelopment
Contact Person: Jon Urben,
General Services Manager
Mission Statement
This fund is used to collect and distribute the Hotel/Motel Tax. In addition, this fund allows Facilities Maintenance to coordinate maintenance
oversight of the Convention Center building and facilities. The Special Events Coordinator position expenses are paid from this fund.
Strategic Plan Goals
*Improve and Maintain our Infrastructure
*Improve our City Facilities
2025 Accomplishments
*Addressed various repairs and/or updates throughout the facility including: entrance door and hardware replacement, kitchen equipment
repairs, HVAC issues and A/V updates.
*Continued work with operator staff on planning 2026 "Refresh" project of the Convention Center facility that is a placeholder in the 2026 CIP.
This project would update the facility with new carpet, partition door systems, lighting, window treatments, signage, furniture, paint/wall
coverings, restroom enhancements, kitchen upgrades and more.
2026 Goals
*Continue to address maintenance and repair issues per City/operator lease agreement.
*Continue to work with the operator to plan for the 2026 "refresh" of the facility.
Oshkosh, WI | Budget Book 2026 Page 132
Parking Ramp 0506-1040
Department: Administrative Services Department
Fund Type: Special Revenue Fund,
Non-Major Fund
Category: Redevelopment
Contact Person: Jon Urben,
General Services Manager
Mission Statement
This budget is used to collect parking ramp fees to offset ramp utility costs, repairs, equipment replacement and ongoing capital maintenance.
Strategic Plan Goals
*Improve and Maintain our Infrastructure
*Improve our City facilities
2025 Accomplishments
*Addressed repairs and updates to the ramp stairwells (cleanup/painting) as a result of a frozen water pipe.
2026 Goals
*Continue to address maintenance and repair issues per City/operator lease agreement.
*Review identi ed 2026 planned repairs/maintenance recommendations from the engineering consultant's 10-year maintenance plan for the
ramp.
Revenues by Source
Revenue Source
4792 - MISC SERVICE
REVENUES $50,119 $110,000 $67,275 $100,000 $110,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $25,646 $10,000 $11,883 $18,000 $15,000 $5,000 50%
Total Revenue Source:$75,765 $120,000 $79,158 $118,000 $125,000 $5,000 4.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 133
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $3,000 $0 $0 $0 -100%-$3,000
6416 - PREVENTATIVE
MNTC CONTRACTS $2,550 $6,000 $1,691 $3,000 $3,000 -50%-$3,000
6450 - INSURANCE
EXPENSE $5,040 $5,100 $4,700 $5,100 $5,700 11.8%$600
6454 - TELEPHONE /
INTERNET SERVC $199 $300 $294 $300 $300 0%$0
6455 - UTILITY EXPENSE $4,545 $10,000 $4,023 $8,000 $9,000 -10%-$1,000
6529 - NON-INV - SUPPLIES $337 $400 $45 $400 $400 0%$0
Total Operating:$12,671 $24,800 $10,753 $16,800 $18,400 -25.8%-$6,400
Capital Outlay
7214 - BUILDINGS &
BUILDING IMPRVMTS $139,522 $75,000 $10,635 $11,000 $150,000 100%$75,000
Total Capital Outlay:$139,522 $75,000 $10,635 $11,000 $150,000 100%$75,000
Total Expense Objects:$152,194 $99,800 $21,388 $27,800 $168,400 68.7%$68,600
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 134
Capital Project Funds Contact Person: Julie Calmes,
Director of Finance
Oshkosh, WI | Budget Book 2026 Page 135
Special Assessments Improvement Fund 0317-0410
Department: Finance Department
Fund Type: Capital Project Fund,
Major Fund
Contact Person: Julie Calmes,
Director of Finance
Revenues by Source
Revenue Source
4157 - SPEC ASSESS
PLUMBING BOND $0 $2,500 $0 $0 $0 -$2,500 -100%
4158 - SPEC ASSESS
SEWER BOND $389,680 $324,800 $345,448 $380,400 $375,000 $50,200 15.5%
4159 - SPEC ASSESS
SIDEWALK BOND $1,263,556 $1,200,000 $584,640 $590,000 $200,000 -$1,000,000 -83.3%
4160 - SPEC ASSESS
STORM SEWER BOND $190,910 $120,000 $92,957 $115,000 $120,000 $0 0%
4161 - SPEC ASSESS
STREET & OVRLY $2,162,418 $1,737,000 $1,494,990 $1,500,000 $1,750,000 $13,000 0.7%
4162 - SPEC ASSESS
WATER BOND $134,641 $200,000 $84,273 $85,000 $100,000 -$100,000 -50%
4164 - SPEC
ASSESSMENTS - APRON $42,501 $35,000 $24,669 $25,300 $25,000 -$10,000 -28.6%
4165 - SPEC ASSESS
RAZE & REMOVE $17,255 $0 $81,210 $81,200 $0 $0 0%
4166 - SPEC ASSESS-
STREETSCAPE $8,301 $11,000 $23,751 $23,800 $10,000 -$1,000 -9.1%
Total Revenue Source:$4,209,263 $3,630,300 $2,731,938 $2,800,700 $2,580,000 -$1,050,300 -28.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 136
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $154,166 $0 $0 $0 $0 $0 0%
6249 - MISCELLANEOUS PAY $0 $1,196 $0 $0 $0 -$1,196 -100%
6302 - FICA - EMPLOYERS
SHARE $11,155 $0 $0 $500 $0 $0 0%
6304 - WISCONSIN
RETIREMENT FUND $10,641 $0 $0 $0 $0 $0 0%
6306 - HEALTH INSURANCE $35,496 $0 $0 $0 $0 $0 0%
6308 - DENTAL $1,654 $0 $0 $0 $0 $0 0%
6310 - LIFE INSURANCE $430 $0 $0 $0 $0 $0 0%
Total Personnel Services:$213,541 $1,196 $0 $500 $0 -$1,196 -100%
Operating
6404 - PS - MISC CONSULTING /
STUDIES $130 $31,946 $81,608 $81,600 $0 -$31,946 -100%
6415 -
SUBSCRIPTION/LICENSING
CNTRCTS
$427 $0 $536 $0 $0 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $599 $5,000 $242 $500 $500 -$4,500 -90%
6469 - UNCOLLECTIBLE
ACCOUNTS $0 $0 $20,148 $0 $0 $0 0%
6550 - MINOR EQUIPMENT $0 $4,000 $0 $0 $0 -$4,000 -100%
6702 - PRINCIPAL-BONDS $845,000 $595,000 $220,000 $580,000 $580,000 -$15,000 -2.5%
6705 - PRINCIPAL-NOTES $205,000 $455,000 $145,000 $465,000 $465,000 $10,000 2.2%
6721 - INTEREST EXPENSE $214,275 $215,000 $93,488 $182,200 $151,000 -$64,000 -29.8%
Total Operating:$1,265,431 $1,305,946 $561,021 $1,309,300 $1,196,500 -$109,446 -8.4%
Total Expense Objects:$1,478,973 $1,307,142 $561,021 $1,309,800 $1,196,500 -$110,642 -8.5%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 137
Equipment Fund 0323-XXXX
Department: Finance Department
Fund Type: Capital Project Fund,
Major Fund
Contact Person: Rebecca Grill,
City Manager
Mission Statement
The mission of the Equipment Fund is to be a funding source for some of the needed equipment purchases. In the past, the City has borrowed
funds to pay for all of these needs. This has placed a higher burden on the City's debt load as well as increased the cost of the equipment due
to the nancing costs. The reason for the change is so that we can keep our borrowing at a manageable level and reduce our interest costs.
Strategic Plan Goals
*Improve and maintain infrastructure
*Improve quality of life assets
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $1,205,500 $426,000 $426,000 $478,000 $265,000 -$161,000 -37.8%
4262 - LOCAL
CONTRIBUTION AND AID $0 $0 $0 $2,000,000 $0 $0 0%
4952 - GIFTS &
DONATIONS $0 $30,000 $32,500 $565,000 $0 -$30,000 -100%
5304 - PROCEEDS FROM
ISSUE OF NOTES $4,884,400 $0 $0 $14,840,250 $13,677,000 $13,677,000 N/A
5299 - TSF FROM OTHER
FUNDS $0 $15,744,250 $0 $775,000 $0 -$15,744,250 -100%
Total Revenue Source:$6,089,900 $16,200,250 $458,500 $18,658,250 $13,942,000 -$2,258,250 -13.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 138
Expenditures by Expense Type
.
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $80,421 $1,366,086 $247,090 $0 $1,755,800 $389,714 28.5%
6404 - PS - MISC CONSULTING /
STUDIES $50,111 $142,242 $1,373 $50,000 $7,200,000 $7,057,758 4,961.8%
6540 - TRAFFIC/PAINT/SIGN
MATERIAL $158,723 $385,559 $76,164 $142,000 $50,000 -$335,559 -87%
7470 - TSF TO OTHER $63,662 -$31,281 $9,703 $0 $0 $31,281 -100%
Total Operating:$352,916 $1,862,606 $334,330 $192,000 $9,005,800 $7,143,194 383.5%
Capital Outlay
7202 - OFFICE EQUIPMENT $63,254 $26,638 $12,185 $25,000 $0 -$26,638 -100%
7204 - MACHINERY & EQUIPMENT $494,386 $415,416 $39,114 $1,798,000 $571,200 $155,784 37.5%
7206 - CAPITAL CONSTRUCTION $0 $1,707,186 $0 $2,000,000 $0 -$1,707,186 -100%
7208 - LAND & LAND IMPVMTS $0 $181,343 $0 $250,000 $0 -$181,343 -100%
7210 - MOTOR VEHICLES $2,986,821 $4,121,698 $908,197 $3,267,250 $965,000 -$3,156,698 -76.6%
7214 - BUILDINGS & BUILDING
IMPRVMTS $444,749 $792,029 $11,656 $2,425,000 $0 -$792,029 -100%
7216 - LAND IMPROVEMENT $841,479 $2,775,331 $122,263 $8,625,000 $3,400,000 $624,669 22.5%
7218 - ROAD IMPROVEMENT $5,970 $90,901 $81,185 $0 $0 -$90,901 -100%
7222 - FINE ARTS $0 $282,538 $0 $0 $0 -$282,538 -100%
Total Capital Outlay:$4,836,659 $10,393,081 $1,174,601 $18,390,250 $4,936,200 -$5,456,881 -52.5%
Total Expense Objects:$5,189,575 $12,255,687 $1,508,931 $18,582,250 $13,942,000 $1,686,313 13.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 139
Park Improvements & Acquisition 0325-0610
Department: Parks Department
Fund Type: Capital Project Fund,
Non-Major Fund
Contact Person: Ray Maurer,
Director of Parks
Mission Statement
To manage park improvements and acquisitions.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
Revenues by Source
Revenue Source
4572 - PARK FACILITY
RENTALS $6,680 $0 $60 $0 $0 $0 0%
4952 - GIFTS & DONATIONS $0 $35,000 $0 $35,000 $0 -$35,000 -100%
4966 - OTHER
REIMBURSEMENTS $216,638 $0 $0 $0 $0 $0 0%
5304 - PROCEEDS FROM
ISSUE OF NOTES $3,450,000 $0 $0 $1,190,000 $590,000 $590,000 N/A
5299 - TSF FROM OTHER
FUNDS $0 $1,240,000 $0 $0 $0 -$1,240,000 -100%
Total Revenue Source:$3,673,318 $1,275,000 $60 $1,225,000 $590,000 -$685,000 -53.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 140
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $500,000 $0 $500,000 $0 -$500,000 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $5,000 $0 $0 $0 -$5,000 -100%
6529 - NON-INV - SUPPLIES $0 $184,591 $0 $0 $0 -$184,590 -100%
6549 - NON-INV MATERIALS $2,718 $10,539 $0 $0 $0 -$10,539 -100%
Total Operating:$2,718 $700,129 $0 $500,000 $0 -$700,129 -100%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $237,596 $0 $35,000 $40,000 -$197,596 -83.2%
7206 - CAPITAL CONSTRUCTION $0 $500,000 $0 $0 $0 -$500,000 -100%
7208 - LAND & LAND IMPVMTS $0 $125,000 $0 $0 $0 -$125,000 -100%
7214 - BUILDINGS & BUILDING
IMPRVMTS $69,056 $83,454 $3,471 $5,000 $50,000 -$33,454 -40.1%
7216 - LAND IMPROVEMENT $986,925 $4,448,782 $290,043 $905,500 $500,000 -$3,948,782 -88.8%
Total Capital Outlay:$1,055,981 $5,394,832 $293,514 $945,500 $590,000 -$4,804,832 -89.1%
Total Expense Objects:$1,058,699 $6,094,962 $293,514 $1,445,500 $590,000 -$5,504,962 -90.3%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 141
Parks Subdivision Improvement Fund 0327-0610
Department: Parks Department
Fund Type: Capital Project Fund,
Non-Major Fund
Contact Person: Ray Maurer,
Director of Parks
Mission Statement
Funds collected from new residential developments, fees in-lieu-of parkland dedication, for park improvements and acquisitions.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
Revenues by Source
Revenue Source
4972 - MISCELLANEOUS
REVENUE $23,170 $6,000 $29,060 $35,000 $35,000 $29,000 483.3%
Total Revenue Source:$23,170 $6,000 $29,060 $35,000 $35,000 $29,000 483.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 142
Tree & Bench Memorial Fund 0333-0620
Department: Parks Department
Fund Type: Capital Project Fund,
Non-Major Fund
Contact Person: Travis Derks,
Landscape Operations Manager
Mission Statement
To manage a program that offers citizens the opportunity to purchase memorial trees to be placed within the parks.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
2025 Accomplishments
*Located a new, dependable supplier of benches.
*Planted forty (40) Memorial Trees.
2026 Goals
*Determine a new method to recognize memorial tree donations.
*Develop marketing plans for the Memorial Tree and Memorial Bench Programs.
Revenues by Source
Revenue Source
4263 - SUBRECIPIENT
GRANT $0 $25,000 $0 $25,000 $25,000 $0 0%
4792 - MISC SERVICE
REVENUES $0 $10,000 $0 $20,000 $25,000 $15,000 150%
4952 - GIFTS &
DONATIONS $3,533 $25,000 $61,881 $56,000 $93,000 $68,000 272%
Total Revenue Source:$3,533 $60,000 $61,881 $101,000 $143,000 $83,000 138.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6417 - 3RD PARTY
CONTRACTED SERVICE $210,910 $92,000 $10,475 $70,000 $108,000 $16,000 17.4%
6529 - NON-INV -
SUPPLIES $20,201 $62,000 $13,189 $24,000 $25,000 -$37,000 -59.7%
Total Operating:$231,111 $154,000 $23,664 $94,000 $133,000 -$21,000 -13.6%
Total Expense Objects:$231,111 $154,000 $23,664 $94,000 $133,000 -$21,000 -13.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 143
Special Assessment Replacements Fund 0335-0410
Department: Finance Department
Fund Type: Capital Project Fund,
Non-Major Fund
Contact Person: Julie Calmes,
Director of Finance
Revenues by Source
Revenue Source
4150 - WHEEL TAX
REVENUE $778,649 $0 $1,156,072 $1,800,000 $1,800,000 $1,800,000 N/A
4982 - CONTRIBUTED
CAPITAL INCOME $2,250,000 $0 $2,250,000 $2,250,000 $2,250,000 $2,250,000 N/A
Total Revenue Source:$3,028,649 $0 $3,406,072 $4,050,000 $4,050,000 $4,050,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
6801 -
PAVING $0 $0 $0 $3,000,000 $3,000,000 $3,000,000 N/A
Total Expense
Objects:$0 $0 $0 $3,000,000 $3,000,000 $3,000,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 144
TIF Fund Balances Summary Contact Person: Sara Rutkowski,
Director of Community Development
Oshkosh, WI | Budget Book 2026 Page 145
as of 10/8/2025
Oshkosh, WI | Budget Book 2026 Page 146
TIF 8 - S Aviation Industrial Park 0529-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #8 was created in 1991 to facilitate creation of the South Aviation Park. The 256-acre park is bordered by Wittman Regional Airport to the
west, Oregon Street to east, Waukau Avenue to the north, and Ripple Avenue to the south. The City spent approximately $4 million dollars over
the lifetime of the TID for roads, sewer, and utilities to make the available parcels in the park "development ready" for businesses.
Strategic Plan Goals
*Assist businesses to remain in, expand, or relocate to Oshkosh
*Develop infrastructure and resourced need to support housing and workforce development
2025 Accomplishments
*Continued debt payments.
Revenues by Source
.
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $1,344 $0 $478 $1,000 $500 $500 N/A
Total Revenue Source:$1,344 $0 $478 $1,000 $500 $500 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6702 - PRINCIPAL-
BONDS $5,000 $10,000 $0 $10,000 $0 -$10,000 -100%
6721 - INTEREST
EXPENSE $435 $300 $150 $300 $0 -$300 -100%
Total Operating:$5,435 $10,300 $150 $10,300 $0 -$10,300 -100%
Total Expense Objects:$5,435 $10,300 $150 $10,300 $0 -$10,300 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 147
TIF 12 - Division Street Redevelopment 0537-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #12 was created in 1997 to assist with rehabilitation of blighted properties and to add parking on Division and Main Streets between Irving
Street and Church Avenue. The City is expected to invest approximately $1,300,000 over the lifetime of the TID to encourage redevelopment in
the area. Creation of the TID allowed for the development of several new apartment buildings along Division Street, including over 60 dwelling
units for households with low to moderate income. It has also helped to rehabilitate three buildings at the corner of North Main Street and
Merritt/Church Avenue by providing parking facilities.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Close the TID
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $153,637 $146,000 $129,473 $130,000 $0 -$146,000 -100%
4237 - STATE AID-
COMPUTER CREDIT $1,953 $1,600 $4,118 $4,100 $0 -$1,600 -100%
4908 - INTEREST-OTHER
INVESTMENTS $46,638 $0 $22,820 $40,000 $0 $0 0%
Total Revenue Source:$202,228 $147,600 $156,411 $174,100 $0 -$147,600 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6431 - ADMIN /
ENGINEERING FEE $149,677 $0 $0 $0 $0 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $0 $150 $0 -$150 -100%
7470 - TSF TO OTHER $0 $0 $129,473 $13,000 $0 $0 0%
Total Operating:$149,827 $150 $129,473 $13,150 $0 -$150 -100%
Total Expense Objects:$149,827 $150 $129,473 $13,150 $0 -$150 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 148
TIF 13 - Marion Rd & Pearl Ave 0539-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #13 was created in 1998 to assist with the rehabilitation of blighted property along the riverfront and near the University of Wisconsin-
Oshkosh between Wisconsin and Jackson Streets. The City invested approximately $8 million dollars in the 87-acre district for land acquisition,
site development, and infrastructure development. Creation of the district allowed for a signi cant aesthetic improvement in the area and
provided needed housing for University of Wisconsin-Oshkosh students.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
*Develop infrastructure needed to support business and residential development
2025 Accomplishments
*Continued debt payments.
*Prepare the TID for an extension
Oshkosh, WI | Budget Book 2026 Page 149
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $348,391 $306,000 $273,615 $274,000 $306,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $10,112 $9,100 $24,681 $1,100 $1,100 -$8,000 -87.9%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $23,600 $23,600 $23,600 N/A
4908 - INTEREST-OTHER
INVESTMENTS -$12,300 $0 -$1,188 $0 $0 $0 0%
Total Revenue Source:$346,202 $315,100 $297,108 $298,700 $330,700 $15,600 5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 150
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
6455 - UTILITY
EXPENSE $110 $2,000 $78 $2,000 $2,000 $0 0%
6702 - PRINCIPAL-
BONDS $75,000 $75,000 $0 $75,000 $0 -$75,000 -100%
6721 - INTEREST
EXPENSE $4,275 $2,300 $1,125 $2,300 $0 -$2,300 -100%
Total Operating:$79,535 $79,450 $1,353 $79,450 $2,150 -$77,300 -97.3%
Total Expense Objects:$79,535 $79,450 $1,353 $79,450 $2,150 -$77,300 -97.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 151
TIF 14 - Mercy Medical Center 0522-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #14 was created in 2000 to assist with rehabilitation of the former Mercy Medical Center on Hazel Street. The City anticipates investing
approximately $4 million dollars to facilitate redevelopment of the site over the lifetime of the TID. Development incentives were obtained to
construct the Lakefront Manor and townhouses and rehabilitation of the main hospital facility resulted in a portion of the hospital being
converted into the Parkside Apartments and a medical o ce.
Strategic Plan Goals
*Leverage city resources and incentives to encourage private investment in neighborhoods
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Habitat for Humanity homes were built and families moved in.
*Pay-Go payment completed.
2026 Goals
*Analyze the TID nancials and prepare for closure if needed.
Oshkosh, WI | Budget Book 2026 Page 152
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $603,082 $505,000 $449,826 $45,000 $505,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $112 $0 $1,883 $100 $100 $100 N/A
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $1,800 $1,800 $1,800 N/A
4908 - INTEREST-OTHER
INVESTMENTS $50,221 $0 $28,363 $48,500 $46,000 $46,000 N/A
Total Revenue Source:$653,415 $505,000 $480,073 $95,400 $552,900 $47,900 9.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6403 - PS - LEGAL $90 $0 $0 $0 $0 $0 0%
6412 - CONTRACTUAL
AGREEMENT PYMNTS $333,111 $0 $0 $0 $0 $0 0%
6431 - ADMIN /
ENGINEERING FEE $79,828 $75,000 $0 $75,000 $75,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$413,179 $75,150 $150 $75,150 $75,150 $0 0%
Capital Outlay
7216 - LAND
IMPROVEMENT -$6,334 $570,950 $45,466 $48,000 $26,000 -$544,950 -95.4%
Total Capital Outlay:-$6,334 $570,950 $45,466 $48,000 $26,000 -$544,950 -95.4%
Total Expense Objects:$406,845 $646,100 $45,616 $123,150 $101,150 -$544,950 -84.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 153
TIF 15 - Park Plaza / Commerce St 0524-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #15 was created in 2001 to facilitate the creation of o ce space in the former Park Plaza Mall for the purposes of retaining 4-Imprint in the
community. A development assistance grant was provided to offset project costs. The City anticipates investing approximately $1 million
dollars over the lifetime of the TID.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Develop infrastructure needed to support business and residential development
2025 Accomplishments
*Worked with businesses in the district.
2026 Goals
*Continue to work with businesses in the district.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $218,768 $162,000 $143,680 $144,000 $162,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $47,574 $1,100 $76,590 $46,500 $46,500 $45,400 4,127.3%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $30,100 $30,100 $30,100 N/A
4908 - INTEREST-OTHER
INVESTMENTS $162,850 $0 $89,866 $155,000 $150,000 $150,000 N/A
Total Revenue Source:$429,191 $163,100 $310,136 $375,600 $388,600 $225,500 138.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6431 - ADMIN /
ENGINEERING FEE $129,720 $300,000 $0 $150,000 $300,000 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$129,870 $300,150 $150 $150,150 $300,150 $0 0%
Total Expense Objects:$129,870 $300,150 $150 $150,150 $300,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 154
TIF 16 - 100 Block Redevelopment 0526-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #16 was created in 2001 in a blighted area to help offset overall development costs through provisions of a development assistance grant
to the developer of the 100 block of North Main Street . The City anticipates investing approximately $1,827,000 to encourage redevelopment in
the area over the lifetime of the TID. The district has facilitated signi cant redevelopment of a highly visible downtown location that includes a
62-unit apartment complex with commercial tenants on the ground oor.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Worked with businesses to help them grow in the district
2026 Goals
*Support business retention and expansion efforts in the district.
Oshkosh, WI | Budget Book 2026 Page 155
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $152,264 $144,000 $127,955 $130,000 $150,000 $6,000 4.2%
4237 - STATE AID-
COMPUTER CREDIT $564 $600 $2,158 $600 $600 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $1,600 $1,600 $1,600 N/A
4908 - INTEREST-OTHER
INVESTMENTS $36,241 $0 $22,905 $38,000 $34,000 $34,000 N/A
Total Revenue Source:$189,069 $144,600 $153,018 $170,200 $186,200 $41,600 28.8%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6431 - ADMIN /
ENGINEERING FEE $0 $100,000 $0 $0 $100,000 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $100,150 $150 $150 $100,150 $0 0%
Total Expense Objects:$150 $100,150 $150 $150 $100,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 156
TIF 17 - City Center Redevelopment 0530-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #17 was created in 2001 in a blighted area near the former Park Plaza Mall to help offset rehabilitation costs for o ce space renovation.
The developer agreed to cooperate with the City to allow for installation of a Riverwalk along the property. Public improvements to the property
included streetscaping and installation of a bike path and pedestrian mall.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Assist businesses to remain in, expand, or relocate to Oshkosh
2025 Accomplishments
*Continued debt payments
*Installation of signage along the Riverwalk
2026 Goals
*Continue debt payments
Oshkosh, WI | Budget Book 2026 Page 157
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $322,442 $226,000 $201,023 $202,000 $226,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $52,522 $5,600 $59,821 $47,000 $47,000 $41,400 739.3%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $12,900 $12,900 $12,900 N/A
4908 - INTEREST-OTHER
INVESTMENTS $40,584 $0 $20,728 $35,000 $30,000 $30,000 N/A
Total Revenue Source:$415,547 $231,600 $281,572 $296,900 $315,900 $84,300 36.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-
BONDS $300,000 $310,000 $100,000 $310,000 $265,000 -$45,000 -14.5%
6721 - INTEREST
EXPENSE $46,950 $37,600 $29,275 $37,600 $27,700 -$9,900 -26.3%
Total Operating:$347,100 $347,750 $129,425 $347,750 $292,850 -$54,900 -15.8%
Total Expense Objects:$347,100 $347,750 $129,425 $347,750 $292,850 -$54,900 -15.8%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 158
TIF 18 - SW Industrial Park Expansion 0532-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #18 was created in 2002 to fund the infrastructure for expansion of the Southwest Industrial Park. The expansion area is approximately 178
acres and borders Highway 91 to the south and the Wisconsin and Southern Railroads to the north. The City anticipates investing $4,000,000
for roads, sewer, and utilities to make the available parcels in the park "development ready" for businesses.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Assist businesses to remain in, expand or relocate to Oshkosh
2026 Goals
*Additional land sales.
Oshkosh, WI | Budget Book 2026 Page 159
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $526,143 $426,000 $424,581 $425,000 $450,000 $24,000 5.6%
4237 - STATE AID-
COMPUTER CREDIT $54,240 $53,000 $107,685 $1,500 $1,500 -$51,500 -97.2%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $106,200 $106,200 $106,200 N/A
4908 - INTEREST-OTHER
INVESTMENTS $20,255 $0 $22,352 $35,000 $30,000 $30,000 N/A
Total Revenue Source:$600,638 $479,000 $554,617 $567,700 $587,700 $108,700 22.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-
BONDS $40,000 $0 $0 $0 $0 $0 0%
6721 - INTEREST
EXPENSE $1,200 $0 $0 $0 $0 $0 0%
Total Operating:$41,350 $150 $150 $150 $150 $0 0%
Total Expense Objects:$41,350 $150 $150 $150 $150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 160
TIF 19 - NW Industrial Park Expansion 0528-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #19 was created in 2003 to fund infrastructure costs for expansion of the Northwest Industrial Park. The expansion area is approximately
54 acres and is bordered on the south by Snell Road and bordered on the west by Vinland Street. The City anticipates investing $3,000,000 for
land acquisition, roads, sewer, and utilities to make the available parcels in the park "development ready" for businesses.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Supported business retention and expansion.
2026 Goals
*Continue to support business retention and expansion.
Oshkosh, WI | Budget Book 2026 Page 161
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $266,483 $255,000 $227,538 $228,000 $255,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $25,259 $19,000 $32,189 $7,100 $25,000 $6,000 31.6%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $25,100 $25,100 $25,100 N/A
4908 - INTEREST-OTHER
INVESTMENTS $57,737 $0 $37,287 $60,000 $55,000 $55,000 N/A
Total Revenue Source:$349,479 $274,000 $297,015 $320,200 $360,100 $86,100 31.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6431 - ADMIN /
ENGINEERING FEE $9,574 $75,000 $965 $5,000 $75,000 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$9,724 $75,150 $1,115 $5,150 $75,150 $0 0%
Total Expense Objects:$9,724 $75,150 $1,115 $5,150 $75,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 162
TIF 20 - South Shore Redevelopment 0534-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #20 was created in 2005 to redevelop a largely blighted area along the south side of the Fox River. It will be used for blight elimination
through acquisition and clearance activity as well as infrastructure improvement, including the development of the Riverwalk system. Several
blighted properties have been acquired and land is being assembled for future redevelopment.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*The Sawdust District Redevelopment Plan was adopted.
*Staff worked on multiple redevelopment projects in the Sawdust District.
2026 Goals
*Support redevelopment in the South Shore Redevelopment Area.
*Start design work for Riverwalk along north/south segment of Pioneer Drive.
Oshkosh, WI | Budget Book 2026 Page 163
Revenues by Source
Revenue Source
4237 - STATE AID-
COMPUTER CREDIT $1,049 $0 $1,049 $1,050 $1,050 $1,050 N/A
4908 - INTEREST-OTHER
INVESTMENTS $132,601 $0 $57,666 $100,000 $75,000 $75,000 N/A
Total Revenue Source:$133,650 $0 $58,715 $101,050 $76,050 $76,050 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6403 - PS - LEGAL $55 $0 $0 $0 $0 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-
BONDS $240,000 $265,000 $0 $265,000 $165,000 -$100,000 -37.7%
6721 - INTEREST
EXPENSE $47,598 $38,100 $18,488 $38,100 $28,600 -$9,500 -24.9%
Total Operating:$287,802 $303,250 $18,638 $303,250 $193,750 -$109,500 -36.1%
Capital Outlay
7216 - LAND
IMPROVEMENT $338,508 $4,312,551 $18,463 $255,500 $2,101,900 -$2,210,651 -51.3%
Total Capital Outlay:$338,508 $4,312,551 $18,463 $255,500 $2,101,900 -$2,210,651 -51.3%
Total Expense Objects:$626,310 $4,615,801 $37,100 $558,750 $2,295,650 -$2,320,151 -50.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 164
TIF 21 - Fox River Corridor 0536-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #21 was created in 2006 to assist with rehabilitation of blighted property in the central city west of Jackson Street between the Fox River
and Pearl Avenue and Marion Road. The size of the TID is approximately 26 acres and the City anticipates investing approximately $4,400,000
over the liftetime of the TID for property acquisition, site clearance, infrastructure improvements, environmental remediation, site preparation,
trail system and seawall improvements, docking facilities, and potential developer assistance to encourage redevelopment in the area.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Continued Pay-Go payments.
*Continued debt payments.
2026 Goals
*Continue Pay-Go payments.
*Continue debt payments.
Oshkosh, WI | Budget Book 2026 Page 165
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $523,895 $525,000 $467,926 $467,000 $525,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $485 $0 $1,181 $500 $500 $500 N/A
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $700 $700 $700 N/A
4908 - INTEREST-OTHER
INVESTMENTS $47,436 $0 $33,920 $50,000 $45,000 $45,000 N/A
Total Revenue Source:$571,816 $525,000 $503,028 $518,200 $571,200 $46,200 8.8%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $74,845 $70,000 $3,959 $70,000 $110,000 $40,000 57.1%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-BONDS $100,000 $105,000 $105,000 $105,000 $105,000 $0 0%
6721 - INTEREST EXPENSE $20,950 $18,900 $18,100 $18,900 $16,800 -$2,100 -11.1%
Total Operating:$195,945 $194,050 $127,209 $194,050 $231,950 $37,900 19.5%
Capital Outlay
7216 - LAND
IMPROVEMENT $0 $620,000 $0 $0 $620,000 $0 0%
Total Capital Outlay:$0 $620,000 $0 $0 $620,000 $0 0%
Total Expense Objects:$195,945 $814,050 $127,209 $194,050 $851,950 $37,900 4.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 166
TIF 23 - SW Industrial Park Expansion 0540-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #23 was created in 2010 to assist with continued development of the Southwest Industrial Park. The district is approximately 266 acres
and is located south of 20th Avenue, north of State Highway 91, and west of South Oakwood Road on both sides of Clairville Road. The City
anticipates investing $8,450,000 for land acquisition, roads, sewer, and utilities to make the available parcels in the park "development ready" for
businesses.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Continued to market and sell land.
*Continued debt payments.
2026 Goals
*Continue to market and sell land.
*Continue debt payments.
Oshkosh, WI | Budget Book 2026 Page 167
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $23,401 $15,000 $13,171 $13,200 $15,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS -$145,701 $0 -$86,786 $0 $0 $0 0%
Total Revenue Source:-$122,300 $15,000 -$73,615 $13,200 $15,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $0 $3,399 $0 $0 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-BONDS $505,556 $354,000 $198,397 $354,000 $190,000 -$164,000 -46.3%
6721 - INTEREST EXPENSE $52,831 $38,500 $42,450 $192,500 $155,000 $116,500 302.6%
Total Operating:$558,537 $392,650 $244,396 $546,650 $345,150 -$47,500 -12.1%
Total Expense Objects:$558,537 $392,650 $244,396 $546,650 $345,150 -$47,500 -12.1%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 168
TIF 24 - Oshkosh Corporation E-Coat 0520-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #24 was created in 2010 to assist with redevelopment of the area, including a 150,000 square foot E-Coat facility utilized by Oshkosh
Corporation in ful llment of a $3,000,000,000 defense contract. The 80-acre district is located around 333 West 29th Avenue, generally bounded
by West Waukau Avenue on the south and Hughes Street on the west and north. The City anticipates investing $8,000,000 of development
assistance over the lifetime of the TID for construction of the facility.
Strategic Plan Goals
*Continue to assist businessed to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Assisted the business in the district.
2026 Goals
*Analyze TIF fund for potential closure
Oshkosh, WI | Budget Book 2026 Page 169
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $231,472 $173,500 $154,558 $154,500 $173,500 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $8,693 $0 $72,606 $8,700 $8,700 $8,700 N/A
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $63,900 $63,900 $63,900 N/A
4908 - INTEREST-OTHER
INVESTMENTS $11,427 $0 $10,872 $18,000 $16,000 $16,000 N/A
Total Revenue Source:$251,593 $173,500 $238,036 $245,100 $262,100 $88,600 51.1%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $0 $0 $0 $75,000 $75,000 N/A
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $150 $150 $150 $75,150 $75,000 50,000%
Total Expense Objects:$150 $150 $150 $150 $75,150 $75,000 50,000%
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 170
TIF 25 - City Center Hotel 0502-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #25 was created in 2012 to assist with redevelopment of the City Center Hotel and for Riverwalk completion. The 1.3 acre district is
generally located west of Main Street, south of Ceape Avenue, and north of the Fox River. The City anticipates investing approximately
$4,600,000 over the lifetime of the TID for development assistance and development of the Riverwalk with associated boat docking facilities.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
*Assist businesses to remain in, expand or relocate to Oshkosh
2025 Accomplishments
*Supported the new owners of the hotel during renovations.
2026 Goals
*Continue to pay off debt.
Oshkosh, WI | Budget Book 2026 Page 171
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $283,175 $156,500 $139,296 $140,000 $150,000 -$6,500 -4.2%
4237 - STATE AID-
COMPUTER CREDIT $7,674 $0 $27,175 $3,400 $3,400 $3,400 N/A
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $23,800 $23,800 $23,800 N/A
4908 - INTEREST-OTHER
INVESTMENTS $114,745 $0 $62,810 $100,000 $90,000 $90,000 N/A
Total Revenue Source:$405,594 $156,500 $229,281 $267,200 $267,200 $110,700 70.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $650 $0 $0 $0 $0 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
6721 - INTEREST EXPENSE $120,750 $0 $115,259 $116,000 $109,500 $109,500 N/A
Total Operating:$121,550 $150 $115,409 $116,150 $109,650 $109,500 73,000%
Total Expense Objects:$121,550 $150 $115,409 $116,150 $109,650 $109,500 73,000%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 172
TIF 26 - Aviation Business Park 0504-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #26 was created in 2013 to facilitate the creation and development of an industrial park promoting aviation related industrial development.
The 80.93 acre district is located in the area near and adjacent to the Wittman Regional Airport. The City anticipates investing approximately
$4,500,000 over the lifetime of the TID for infrastructure improvements. Winnebago County purchased the land adjoining the airport.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Continued to market and lease/sell land.
*Working with the airport and GO EDC staff to market the available sites.
2026 Goals
*Continue to market and lease/sell land.
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS -$176,954 $0 -$96,135 $0 $0 $0 0%
Total Revenue Source:-$176,954 $0 -$96,135 $0 $0 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
6721 - INTEREST
EXPENSE $0 $0 $0 $150,000 $140,000 $140,000 N/A
Total Operating:$150 $150 $150 $150,150 $140,150 $140,000 93,333.3%
Total Expense Objects:$150 $150 $150 $150,150 $140,150 $140,000 93,333.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 173
TIF 27 - N Main St Industrial Park 0508-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #27 was created in 2014 for the retention and creation of jobs through redevelopment and expansion of Bemis Healthcare Packaging (now
Amcor) at 3500 North Main Street. The district is approximately 231 acres and will facilitate the creation and development of regional
stormwater management to minimize the amount of onsite stormwater retention needs and promote industrial development. The City
anticipates investing approximately $6,200,000 over the lifetime of the TID for development assistance and public infrastructure improvements
including storm sewer, stormwater detention basins, relocation of utilities, and waterway improvements.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Continued Pay-Go payment.
*Assisted businesses in the TID.
2026 Goals
*Continue Pay-Go payment
Oshkosh, WI | Budget Book 2026 Page 174
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $381,910 $380,000 $480,806 $480,800 $485,000 $105,000 27.6%
4237 - STATE AID-
COMPUTER CREDIT $55,745 $30,000 $201,332 $29,000 $29,000 -$1,000 -3.3%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $172,300 $172,300 $172,300 N/A
4908 - INTEREST-OTHER
INVESTMENTS -$24,890 $0 $592 $3,000 $2,000 $2,000 N/A
Total Revenue Source:$412,765 $410,000 $682,730 $685,100 $688,300 $278,300 67.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $100,000 $0 $100,000 $125,000 $25,000 25%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $100,150 $150 $100,150 $125,150 $25,000 25%
Total Expense Objects:$150 $100,150 $150 $100,150 $125,150 $25,000 25%
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 175
TIF 28 - Beach Building 0510-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #28 was created in 2016 for redevelopment and renovation of the Orville Beach building for commercial and residential uses. The 1.69 acre
district is located at 240 Algoma Boulevard. The City anticipates investing approximately $3,300,000 in development incentives over the lifetime
of the TID.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Property was converted from taxable to tax-exempt by the owner.
Oshkosh, WI | Budget Book 2026 Page 176
Revenues by Source
.
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $58,358 $53,000 $46,711 $47,000 $0 -$53,000 -100%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $677 $0 $0 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $4,411 $0 $1,920 $3,000 $0 $0 0%
Total Revenue Source:$62,769 $53,000 $49,307 $50,000 $0 -$53,000 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $37,722 $0 $0 $38,000 $0 $0 0%
6452 - LICENSE & PERMITS $150 $150 $0 $150 $0 -$150 -100%
7470 - TSF TO OTHER $0 $0 $46,711 $47,000 $0 $0 0%
Total Operating:$37,872 $150 $46,711 $85,150 $0 -$150 -100%
Total Expense Objects:$37,872 $150 $46,711 $85,150 $0 -$150 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 177
TIF 29 - Morgan District 0512-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #29 is a 36-acre blighted area district located on the south side of the Fox River and the general area of Oregon Street and Sixth Avenue.
The district was created in 2016 to facilitate a 27 acre $55,000,000 redevelopment project consisting of residential, commercial, and retail uses.
The City anticipates investing approximately $38,800,000 over the lifetime of the TID for development incentives and Riverwalk and public
infrastructure improvements.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*TIF Development Agreement for Froedtert ThedaCare Health approved by Council
2026 Goals
*Continue to support redevelopment in the district.
Revenues by Source
.
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $17,867 $19,000 $16,354 $16,400 $19,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $2,315 $0 $1,569 $2,500 $2,000 $2,000 N/A
Total Revenue Source:$20,182 $19,000 $17,922 $18,900 $21,000 $2,000 10.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6431 - ADMIN /
ENGINEERING FEE $30 $0 $0 $0 $0 $0 0%
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$180 $150 $150 $150 $150 $0 0%
Total Expense Objects:$180 $150 $150 $150 $150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 178
TIF 30 - Washington Building 0514-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #30 was created in 2016 to support the renovation of the Fraternal Reserve Association Building located at 105 Washington Avenue and the
conversion of roughly 29,100 square feet of vacant commercial space to twenty residential apartment units. The district is approximately one
acre in size and is located in downtown Oshkosh at the intersection of Washington and State Street. The City anticipates investing
approximately $680,000 over the lifetime of the TID for rehabilitation, development incentives, and parking lot reconstruction.
Strategic Plan Goals
*Support redevelopment opportunities throughout the city
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Continued Pay-Go payment.
2026 Goals
*Continue Pay-Go payment.
Oshkosh, WI | Budget Book 2026 Page 179
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $57,714 $55,000 $48,045 $48,100 $55,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $164 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $160 $160 $160 N/A
4908 - INTEREST-OTHER
INVESTMENTS $4,943 $0 $3,004 $5,000 $4,000 $4,000 N/A
Total Revenue Source:$62,657 $55,000 $51,212 $53,260 $59,160 $4,160 7.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $41,358 $38,000 $0 $38,000 $38,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$41,508 $38,150 $150 $38,150 $38,150 $0 0%
Total Expense Objects:$41,508 $38,150 $150 $38,150 $38,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 180
TIF 31 - Buckstaff Redevelopment 0516-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #31 was created in 2017 to facilitate the construction of a privately owned sports and event arena and the associated public infrastructure
improvements required to support the arena. The district is an 8.77-acre blighted area located east of South Main Street between East 11th
Avenue and East South Park Avenue. The City anticipates investing approximately $7,342,000 over the lifetime of the TID to facilitate
construction of the arena and associated public infrastructure improvements including street and utility improvements
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued Pay-Go payment.
2026 Goals
*Continue Pay-Go payment
Oshkosh, WI | Budget Book 2026 Page 181
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $620,500 $600,000 $387,802 $388,000 $555,200 -$44,800 -7.5%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $7,010 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $7,000 $7,000 $7,000 N/A
4908 - INTEREST-OTHER
INVESTMENTS $28,738 $0 $10,405 $18,000 $16,000 $16,000 N/A
Total Revenue Source:$649,238 $600,000 $405,217 $413,000 $578,200 -$21,800 -3.6%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6403 - PS - LEGAL $0 $6,800 $0 $6,800 $6,800 $0 0%
6412 - CONTRACTUAL
AGREEMENT PYMNTS $562,231 $550,000 $0 $550,000 $550,000 $0 0%
6431 - ADMIN /
ENGINEERING FEE $84,817 $0 $0 $0 $0 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
6702 - PRINCIPAL-BONDS $9,312 $9,700 $0 $9,700 $10,100 $400 4.1%
6721 - INTEREST EXPENSE $3,942 $3,600 $0 $3,600 $3,200 -$400 -11.1%
Total Operating:$660,452 $570,250 $150 $570,250 $570,250 $0 0%
Total Expense Objects:$660,452 $570,250 $150 $570,250 $570,250 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 182
TIF 32 - Granary Redevelopment 0518-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #32 was created in 2017 to facilitate rehabilitation of the historic H.P. Schmidt Mill building, subsequently the site of The Granary restaurant
and Blue Door Consulting. The district is a .45 acre district in need of rehabilitation or conservation located at the northeast and southwest
corners of the intersection of West 6th Avenue and Nebraska Street. The City anticipates investing approximately $710,000 over the lifetime of
the TID for development incentives and to facilitate rehabilitation of the mill structure and addition of a brewpub, restaurant, o ce and parking
lot in the District.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued Pay-Go payment.
2026 Goals
*Continue Pay-Go payment.
Oshkosh, WI | Budget Book 2026 Page 183
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $15,408 $12,000 $9,989 $10,000 $15,200 $3,200 26.7%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $1,800 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $1,800 $1,800 $1,800 N/A
4908 - INTEREST-OTHER
INVESTMENTS $788 $0 $478 $800 $600 $600 N/A
Total Revenue Source:$16,196 $12,000 $12,268 $12,600 $17,600 $5,600 46.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
.
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $13,864 $11,000 $0 $13,000 $15,000 $4,000 36.4%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$14,014 $11,150 $150 $13,150 $15,150 $4,000 35.9%
Total Expense Objects:$14,014 $11,150 $150 $13,150 $15,150 $4,000 35.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 184
TIF 33 - Lamico Redevelopment 0519-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #33 was created in 2017 to assist with the removal of blighted and functionally obsolete structures from the Lamico complex and
environmental remediation costs to allow for construction of "Annex 71," a 140-unit multifamily residential complex oriented towards student
housing. The district is a 5.5 acre blighted area located on Marion Road opposite The Rivers Senior Living apartments. The City anticipates
investing approximately $4,450,000 over the lifetime of the TID for development incentives, to facilitate clean up and redevelopment of the site,
installation of cul-de-sacs on Dawes Street and Riverway Drive, and Riverwalk improvements within the District.
Strategic Plan Goals
*Develop infrastructure needed to support business and residential development
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued Pay-Go payment.
2026 Goals
*Continue Pay-Go payment.
*Utilize TID funds for CIP projects.
Oshkosh, WI | Budget Book 2026 Page 185
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $322,655 $230,000 $205,151 $205,200 $292,400 $62,400 27.1%
4908 - INTEREST-OTHER
INVESTMENTS $26,913 $0 $14,881 $25,000 $22,000 $22,000 N/A
Total Revenue Source:$349,568 $230,000 $220,032 $230,200 $314,400 $84,400 36.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $241,940 $220,000 $0 $250,000 $250,000 $30,000 13.6%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$242,090 $220,150 $150 $250,150 $250,150 $30,000 13.6%
Capital Outlay
7216 - LAND
IMPROVEMENT $0 $175,000 $0 $0 $0 -$175,000 -100%
Total Capital Outlay:$0 $175,000 $0 $0 $0 -$175,000 -100%
Total Expense Objects:$242,090 $395,150 $150 $250,150 $250,150 -$145,000 -36.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 186
TIF 34 - Oshkosh Corporation Headquarters
0580-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #34 wTID #34 was created in 2018 to facilitate the construction of Oshkosh Corporation's global headquarters. The district is an industrial
district comprised of 32.80 acres near Lakeshore Park. The City anticipates investing approximately $12,240,000 over the lifetime of the TID for
development incentives and public infrastructure improvements. The project is expected to result in the retention of 450 jobs and the creation
of up to 200 additional jobs over time.
Strategic Plan Goals
*Continue to support business retention and expansion, attraction, and entrepreneurship
*Support redevelopment opportunities throughout the city
*Assist businesses to remain in, expand or relocate to Oshkosh
2025 Accomplishments
*Continued Pay-Go Payment.
2026 Goals
*Continue Pay-Go Payment.
Oshkosh, WI | Budget Book 2026 Page 187
Revenues by Source
.
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $1,151,093 $1,200,000 $912,926 $912,300 $1,200,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $84,610 $0 $0 $0 0%
4239 - STATE
PERSONAL PROPERTY
AID
$0 $0 $0 $84,600 $84,600 $84,600 N/A
4908 - INTEREST-OTHER
INVESTMENTS $41,926 $0 $22,554 $38,000 $35,000 $35,000 N/A
Total Revenue Source:$1,193,020 $1,200,000 $1,020,091 $1,034,900 $1,319,600 $119,600 10%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $1,150,851 $1,200,000 $0 $1,200,000 $1,200,000 0%$0
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 0%$0
Total Operating:$1,151,001 $1,200,150 $150 $1,200,150 $1,200,150 0%$0
Total Expense Objects:$1,151,001 $1,200,150 $150 $1,200,150 $1,200,150 0%$0
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 188
TIF 35 - Oshkosh Avenue Corridor 0581-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #35 was created in 2018 to facilitate redevelopment along the Oshkosh Avenue corridor due to the construction of Oshkosh Corporation's
global headquarters. The 65.56 acre district is in need of rehabilitation or conservation and is located along Oshkosh Avenue between
Interstate 41 and the Fox River. The City anticipates investing approximately $12,250,000 over the lifetime of the TID for public infrastructure
improvements.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued to increase cash balance for Oshkosh Avenue corridor improvements.
*Started design on the Oshkosh Ave/Sawyer Street intersection reconstruction.
2026 Goals
*Continue to increase cash balance for Oshkosh Avenue corridor improvements
*Continue to promote private investment along the Oshkosh Avenue corridor
*Start design on the Oshkosh Ave/Sawyer Street intersection reconstruction
Oshkosh, WI | Budget Book 2026 Page 189
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $764,865 $590,000 $523,095 $524,000 $650,000 $60,000 10.2%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $70,086 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $70,100 $70,100 $70,100 N/A
4908 - INTEREST-OTHER
INVESTMENTS $111,894 $0 $64,929 $110,000 $100,000 $100,000 N/A
Total Revenue Source:$876,758 $590,000 $658,110 $704,100 $820,100 $230,100 39%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $160,000 $1,985 $160,000 $160,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $160,150 $2,135 $160,150 $160,150 $0 0%
Capital Outlay
7216 - LAND
IMPROVEMENT $0 $18,067 $799,911 $800,000 $50,000 $31,933 176.7%
Total Capital Outlay:$0 $18,067 $799,911 $800,000 $50,000 $31,933 176.7%
Total Expense Objects:$150 $178,217 $802,046 $960,150 $210,150 $31,933 17.9%
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 190
TIF 36 - Merge Redevelopment 0582-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #36 was created in 2019 to facilitate development of a mixed-use project consisting of 240 residential units and approximately 39,000
square feet of commercial space. The 5.82 acre blighted area district consists of three parcels owned by the Redevelopment Authority on
Marion Road and Jackson Street. The City anticipates investing approximately $10,000,000 in development incentive principal and interest for
Merge Urban Development Group.
Strategic Plan Goals
*Develop infrastructure needed to support business and residential development
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued Pay-Go payments.
*Worked with the developers on the next phase of development.
*Mackson Corners opened.
2026 Goals
*Continue Pay-Go payments.
*Assist with the next phase of development.
Oshkosh, WI | Budget Book 2026 Page 191
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $345,387 $422,000 $375,633 $375,650 $422,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $9,118 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $9,100 $9,100 $9,100 N/A
4908 - INTEREST-OTHER
INVESTMENTS $14,393 $0 $10,713 $16,000 $12,000 $12,000 N/A
Total Revenue Source:$359,780 $422,000 $395,463 $400,750 $443,100 $21,100 5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $310,783 $315,000 $140 $150 $315,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$310,933 $315,150 $290 $300 $315,150 $0 0%
Total Expense Objects:$310,933 $315,150 $290 $300 $315,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 192
TIF 37 - Aviation Plaza 0583-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID 37 was created in 2019 and consists of ve parcels collectively referred to as the Aviation Plaza Center. The 27-acre district is located
northwest of the intersection of Westn South Park Avenue and South Koeller Street abutting Interstate 41. Mineshaft Oshkosh LLC, Extreme
Customs LLC, and Rogan's Shoes submitted a plan to redevelop the properties located within the district that included construction of the
Mineshaft restaurant and family entertainment facility and renovation of the existing commercial building. A portion of the renovated building
would continue to be occupied by Rogan's Shoes with the remainder occupied by Extreme Customs. The City anticipates investing
approximately $4,840,000 over the lifetime of the TID for development incentives and public infrastructure improvements within the District.
Strategic Plan Goals
*Assist businesses to remain in, expand or relocate to Oshkosh
*Support redevelopment opportunities through the City
2025 Accomplishments
*Continued Pay-Go payments.
2026 Goals
*Continue Pay-Go payments.
Oshkosh, WI | Budget Book 2026 Page 193
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $250,973 $167,000 $148,758 $148,800 $167,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $23,341 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $23,300 $23,300 $23,300 N/A
4908 - INTEREST-OTHER
INVESTMENTS $11,258 $0 $5,505 $1,000 $8,000 $8,000 N/A
Total Revenue Source:$262,230 $167,000 $177,604 $173,100 $198,300 $31,300 18.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $225,828 $150,000 $0 $0 $150,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$225,978 $150,150 $150 $150 $150,150 $0 0%
Total Expense Objects:$225,978 $150,150 $150 $150 $150,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 194
TIF 38 - Pioneer Redevelopment 0584-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID 38 is a blighted 20-acre district created in 2019 for the redevelopment of Pioneer Island, the adjacent Pioneer Marina, and the adjoining City
and State-owned lands. The Pioneer Inn Resort was constructed and began operations on the island in 1965. In 2004, the resort owner partially
demolished the existing hotel with plans to rebuild, but the resort closed in 2005 after those plans did not proceed. Since that time, the Pioneer
Marina has continued to operate but the site has otherwise remained idle and underutilized. In 2019, the remaining portion of the resort building
and other structures were razed. The City desires to see this high pro le, and currently blighted, site redeveloped and will consider providing
appropriate public investment in the project based on nal approved development plans. Speci c costs to be funded via this district will be
determined at the time redevelopment plans are approved and will be set forth in accompanying development agreements.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Continued to work with potential developers.
*Started riverwalk design in District.
2026 Goals
*Continue to work with potential developers.
Oshkosh, WI | Budget Book 2026 Page 195
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $14,777 $11,000 $317 $300 $11,000 $0 0%
4237 - STATE AID-
COMPUTER CREDIT $0 $0 $597 $0 $0 $0 0%
4239 - STATE PERSONAL
PROPERTY AID $0 $0 $0 $600 $600 $600 N/A
4908 - INTEREST-OTHER
INVESTMENTS $840 $0 $478 $800 $500 $500 N/A
Total Revenue Source:$15,617 $11,000 $1,392 $1,700 $12,100 $1,100 10%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $150 $150 $150 $150 $0 0%
Total Expense Objects:$150 $150 $150 $150 $150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 196
TIF 39 - Cabrini School Redevelopment 0585-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID 39 was created in 2019 to support rehabilitation of the former St. Francis Cabrini School for use as low-income senior apartments. The
proposed project for the 1.28 acre district includes construction of approximately 35 apartment units, 26 single car garage units, and surface
parking. The project is nanced with a combination of low-income housing tax credits, historic tax credits, CDBG funds, and development
incentive. The City anticipates investing approximately $582,500 for development incentive and administrative expenses.
Strategic Plan Goals
*Support redevelopment opportunities throughout the City.
*Develop infrastructure and resources needed to support housing and workforce development.
2025 Accomplishments
*Started Pay-Go payments.
2026 Goals
*Continue Pay-Go payments.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $39,946 $44,000 $38,438 $38,500 $44,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $3,453 $0 $2,047 $3,000 $2,500 $2,500 N/A
Total Revenue Source:$43,399 $44,000 $40,485 $41,500 $46,500 $2,500 5.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $35,944 $35,000 $0 $35,000 $40,000 $5,000 14.3%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$36,094 $35,150 $150 $35,150 $40,150 $5,000 14.2%
Total Expense Objects:$36,094 $35,150 $150 $35,150 $40,150 $5,000 14.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 197
TIF 40 - Miles Kimball Redevelopment 0586-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TID #40 was created in 2021 to facilitate the rehabilitation and conservation of a 24,660 square foot industrial building that was constructed in
1904 and later utilized by the Miles Kimball company. The existing structure will be redeveloped for use as a 28-unit market rate multi-family
building. The 0.83 acre district is located at the northwest corner of West 9th Avenue and South Main Street. The City anticipates investing
approximately $1,834,000 over the lifetime of the TID for development incentives and any required public improvements.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Support redevelopment opportunities throughout the city
2025 Accomplishments
*Finished rehabilitation of building and site.
2026 Goals
*Continue Pay-Go payments.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $23,612 $30,000 $22,046 $22,100 $30,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $288 $0 $427 $700 $400 $400 N/A
Total Revenue Source:$23,900 $30,000 $22,473 $22,800 $30,400 $400 1.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $21,276 $27,000 $0 $27,000 $27,000 $0 0%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$21,426 $27,150 $150 $27,150 $27,150 $0 0%
Total Expense Objects:$21,426 $27,150 $150 $27,150 $27,150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 198
TIF 41 - Smith School Redevelopment 0587-
1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TIF #41 was created in 2021 to facilitate the rehabilitation of the former Smith Elementary School structure located at 1745 Oregon Street for
use as low-income apartments. The City anticipates investing approximately $1,647,000 over the lifetime of the TID for development incentives
and administrative costs.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Continue Pay-Go payments.
2026 Goals
*Continue Pay-Go payments.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $10,074 $11,000 $10,376 $10,400 $11,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS -$118 $0 $0 $0 $0 $0 0%
Total Revenue Source:$9,956 $11,000 $10,376 $10,400 $11,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $10,072 $10,000 $0 $11,000 $12,000 $2,000 20%
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$10,222 $10,150 $150 $11,150 $12,150 $2,000 19.7%
Total Expense Objects:$10,222 $10,150 $150 $11,150 $12,150 $2,000 19.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 199
TIF 42 - Morgan Crossing Phase II 0588-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TIF #42 was created in 2022 to facilitate the construction of a 5-story 83-unit multi-family building located at the southwest corner of Pearl
Avenue and Riverway Drive. The City anticipates investing approximately $2,467,000 over the lifetime of the TID for development incentives,
public infrastructure, interest expense related to projected advances, and administrative costs.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Continue to negotiate the terms of the development agreement with the developer.
2026 Goals
*Start construction of an apartment building.
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $424 $500 $30 $100 $500 $0 0%
Total Revenue Source:$424 $500 $30 $100 $500 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $150 $150 $150 $150 $150 $0 0%
Total Operating:$150 $150 $150 $150 $150 $0 0%
Total Expense Objects:$150 $150 $150 $150 $150 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 200
TIF 43 - Mill on Main Ph 1, LLC 0589-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TIF #43 was created in August 2022 for a mixed-use redevelopment project located on the Fox River generally east of South Main Street, north
of East 9th Avenue and west of Pioneer Drive in the Sawdust District. The project includes 296 residential units, approximately 19,375 square
feet of commercial space, together with underground and surface parking and other infrastructure and site improvements. The project will be
constructed in three phases. The City's TIF obligation is estimated to be twenty-seven (27) years long and the TIF payment shall not exceed
approximately $20 million or 25% of the total project costs.
Strategic Plan Goals
*Develop infrastructure and resources needed to support housing and workforce development
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Negotiate the terms of and Amendment of the development agreement with the developer.
2026 Goals
*Continue construction on the development.
Oshkosh, WI | Budget Book 2026 Page 201
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $11 $0 $2 $0 $100 $100 N/A
4908 - INTEREST-OTHER
INVESTMENTS -$2,987 $0 -$1,620 $0 $0 $0 0%
Total Revenue Source:-$2,976 $0 -$1,619 $0 $100 $100 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $30 $0 $0 $0 $0 0%$0
6452 - LICENSE & PERMITS $150 $150 $150 $150 $150 0%$0
Total Operating:$180 $150 $150 $150 $150 0%$0
Capital Outlay
7216 - LAND
IMPROVEMENT $0 $400,000 $0 $0 $400,000 0%$0
Total Capital Outlay:$0 $400,000 $0 $0 $400,000 0%$0
Total Expense Objects:$180 $400,150 $150 $150 $400,150 0%$0
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 202
TIF 44 - NW Oshkosh Expansion 0590-1040
Department: Community Development Department
Fund Type: Capital Project Fund,
Non-Major Fund
Category: TIF District Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
TIF #44, created in 2024, targets the development of a 392-acre Mixed-Use District in the northwestern City area, spanning east and west of
USH 45 between the I-41 and Ryf Road interchanges. This initiative nances necessary public infrastructure to enable full development,
fostering commercial and industrial spaces, housing, employment, and increased commerce. The project aims to enhance economic activity,
supporting the City's sustainable growth and vitality.
Strategic Plan Goals
*Enhance infrastructure and resources essential for supporting housing and related developments
*Facilitate redevelopment opportunities across the city
2025 Accomplishments
*Continue to negotiate the terms of the Development Agreement with the developer
2026 Goals
*Negotiate the terms of and Amendment of the Development Agreement with the developer
*Initiate the construction of infrastructure
Expenditures by Expense Type
Expense Objects
Operating
6452 - LICENSE &
PERMITS $1,000 $0 $150 $150 $150 $150 N/A
Total Operating:$1,000 $0 $150 $150 $150 $150 N/A
Total Expense Objects:$1,000 $0 $150 $150 $150 $150 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 203
Debt Service Contact Person: Julie Calmes,
Director of Finance
Oshkosh, WI | Budget Book 2026 Page 204
Debt Service Fund 0401-0074
Department: Finance Department
Fund Type: Debt Service Fund,
Major Fund
Category: Debt Service
Contact Person: Julie Calmes
Director of Finance
Debt Service Fund 0401-0074 Comprehensive Summary
Beginning Fund Balance:$1,551,959 $2,361,305 $2,361,305 $2,361,305 $2,361,305
Revenues
Taxes and Special
Assessments $13,897,400 $13,400,000 $13,400,000 $13,400,000 $13,700,000
Miscellaneous Income $449,397 $250,000 $474,558 $800,000 $400,000
Other Financing $1,425,137 $0 $0 $0 $0
Total Revenues:$15,771,934 $13,650,000 $13,874,558 $14,200,000 $14,100,000
Expenditures
Operating $14,962,587 $15,200,000 $7,362,542 $15,265,000 $15,410,000
Total Expenditures:$14,962,587 $15,200,000 $7,362,542 $15,265,000 $15,410,000
Total Revenues Less
Expenditures:$809,346 -$1,550,000 $6,512,016 -$1,065,000 -$1,310,000
Ending Fund Balance:$2,361,305 $811,305 $8,873,321 $1,296,305 $1,051,305
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD Actuals June
30th
FY2025
Projected
FY2026
Budgeted
Oshkosh, WI | Budget Book 2026 Page 205
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $13,897,400 $13,400,000 $13,400,000 $13,400,000 $13,700,000 $300,000 2.2%
4908 - INTEREST-OTHER
INVESTMENTS $449,397 $250,000 $474,558 $800,000 $400,000 $150,000 60%
5310 - PREMIUM/GAIN
ON DEBT REFINANCE $1,425,137 $0 $0 $0 $0 $0 0%
Total Revenue Source:$15,771,934 $13,650,000 $13,874,558 $14,200,000 $14,100,000 $450,000 3.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
Operating
6702 - PRINCIPAL-
BONDS $8,750,000 $5,810,000 $2,495,000 $6,660,000 $7,120,000 $1,310,000 22.5%
6705 - PRINCIPAL-
NOTES $2,258,526 $5,534,000 $2,907,960 $4,685,000 $4,075,000 -$1,459,000 -26.4%
6721 - INTEREST
EXPENSE $3,633,843 $3,850,000 $1,950,232 $3,910,000 $4,200,000 $350,000 9.1%
6725 - BOND
DISCOUNT & COST $218,918 $0 $0 $0 $0 $0 0%
6729 - BOND
ISSUE $93,300 $0 $0 $0 $0 $0 0%
6730 - BOND
SERVICE FEES $8,000 $6,000 $9,350 $10,000 $15,000 $9,000 150%
Total Operating:$14,962,587 $15,200,000 $7,362,542 $15,265,000 $15,410,000 $210,000 1.4%
Total Expense Objects:$14,962,587 $15,200,000 $7,362,542 $15,265,000 $15,410,000 $210,000 1.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 206
ENTERPRISE FUNDS SUMMARY Comprised of Major Funds and Non-Major Funds
Revenue by Fund
2026 Revenue by Fund
Water Utility (33.2%)Water Utility (33.2%)Water Utility (33.2%)
Sewer Utility (31.8%)Sewer Utility (31.8%)Sewer Utility (31.8%)
Storm Water Utility (24.4%)Storm Water Utility (24.4%)Storm Water Utility (24.4%)
Transit Utility (8.1%)Transit Utility (8.1%)Transit Utility (8.1%)
Inspection Services (1.4%)Inspection Services (1.4%)Inspection Services (1.4%)
Ind Park Land Enterprise Fund (0.7%)Ind Park Land Enterprise Fund (0.7%)Ind Park Land Enterprise Fund (0.7%)
Parking Utility (0.2%)Parking Utility (0.2%)Parking Utility (0.2%)
Weights & Measures Fund (0.2%)Weights & Measures Fund (0.2%)Weights & Measures Fund (0.2%)
Parking Utility $143,864 $103,900 $103,235 $116,200 $140,800 $36,900 35.5%
Transit Utility $6,484,398 $7,924,836 $5,239,983 $7,347,700 $5,677,000 -$2,247,836 -28.4%
Ind Park Land
Enterprise Fund -$24,452 $510,000 -$36,456 $510,000 $510,000 $0 0%
Water Utility $20,570,002 $23,330,000 $15,412,816 $22,889,100 $23,244,000 -$86,000 -0.4%
Sewer Utility $21,968,066 $21,330,500 $16,187,910 $22,293,000 $22,240,700 $910,200 4.3%
Storm Water Utility $16,835,646 $16,703,500 $12,304,966 $16,815,400 $17,088,600 $385,100 2.3%
Weights &
Measures Fund $129,296 $125,000 $129,130 $129,000 $125,000 $0 0%
Inspection
Services $1,447,603 $882,470 $884,540 $1,008,700 $983,900 $101,430 11.5%
Total:$67,554,422 $70,910,206 $50,226,123 $71,109,100 $70,010,000 -$900,206 -1.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD Actuals
June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 207
Expenditures by Fund
2026 Expenditures by Fund
Water Utility (34.7%)Water Utility (34.7%)Water Utility (34.7%)
Sewer Utility (31.7%)Sewer Utility (31.7%)Sewer Utility (31.7%)
Storm Water Utility (18%)Storm Water Utility (18%)Storm Water Utility (18%)
Transit Utility (13%)Transit Utility (13%)Transit Utility (13%)
Inspection Services (1.9%)Inspection Services (1.9%)Inspection Services (1.9%)
Parking Utility (0.4%)Parking Utility (0.4%)Parking Utility (0.4%)
Weights & Measures Fund (0.2%)Weights & Measures Fund (0.2%)Weights & Measures Fund (0.2%)
Ind Park Land Enterprise Fund (0.1%)Ind Park Land Enterprise Fund (0.1%)Ind Park Land Enterprise Fund (0.1%)
Parking Utility $213,988 $209,447 $54,016 $212,930 $209,240 -0.1%-$207
Transit Utility $6,231,350 $15,990,809 $4,563,714 $6,712,627 $7,127,770 -55.4%-$8,863,039
Ind Park Land
Enterprise Fund $31,674 $30,700 $4,152 $82,000 $70,900 130.9%$40,200
Water Utility $16,066,418 $21,768,978 $11,389,130 $18,325,840 $19,029,441 -12.6%-$2,739,537
Sewer Utility $15,308,053 $17,015,241 $10,541,499 $16,691,630 $17,380,506 2.1%$365,265
Storm Water Utility $9,359,552 $9,925,036 $6,230,686 $9,997,900 $9,888,339 -0.4%-$36,697
Weights &
Measures Fund $85,165 $106,037 $68,764 $101,743 $94,120 -11.2%-$11,917
Inspection
Services $978,596 $1,070,997 $813,082 $1,077,830 $1,068,300 -0.3%-$2,697
Total:$48,274,797 $66,117,244 $33,665,043 $53,202,500 $54,868,616 -17%-$11,248,628
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
Oshkosh, WI | Budget Book 2026 Page 208
Parking Utility 0509-1717
Department: Finance & Transportation Departments
Fund Type: Enterprise Fund,
Non-Major Fund
Contact Person: Jim Collins,
Director of Transportation
Mission Statement
This mission of the Parking Utiliyt is to maintain and improve the managemnt of parking in the city therefore; improving the city's nances while
also meeitng busines owners and customers, residents and viisitors parking needs.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Support economic development
2025 Accomplishments
*Implementation of Passport Parking Software for parking payment and management.
*Analysis of city parking policies.
*Design of Museum staff and visitor parking lots.
2026 Goals
*Reconstruction of the Grand/300 West and Grand/High Avenue parking lots.
*Update the assessment of municipal parking lots.
Revenues by Source
Revenue Source
4742 - PARKING
FORFEITURES-ADMIN $41,636 $10,000 $17,654 $20,000 $20,000 $10,000 100%
4745 - PAY STATION $4,344 $2,200 $0 $0 $0 -$2,200 -100%
4746 - OVERNIGHT
PARKING PERMITS $23,920 $22,500 $19,476 $22,500 $22,500 $0 0%
4748 - PARKING
STICKERS $40,055 $40,000 $36,162 $40,000 $58,600 $18,600 46.5%
4750 - BID DISTRICT $2,000 $0 $0 $0 $0 $0 0%
4760 - PARKING LEASES $4,532 $5,000 $3,100 $2,500 $2,500 -$2,500 -50%
4764 - CONVENTION
CENTER NORTH LOT $12,240 $12,200 $12,240 $12,200 $12,200 $0 0%
4769 - OTTER ST LOT $10,080 $10,000 $10,080 $10,000 $10,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $5,057 $2,000 $4,441 $6,000 $5,000 $3,000 150%
4744-MOBILE PARKING
REVENUE - UWO $0 $0 $81 $3,000 $10,000 $10,000 N/A
Total Revenue Source:$143,864 $103,900 $103,235 $116,200 $140,800 $36,900 35.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 209
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $25,993 $15,525 $11,265 $16,000 $16,460 $935 6%
6249 - MISCELLANEOUS PAY $0 $509 $0 $0 $350 -$159 -31.2%
6302 - FICA - EMPLOYERS SHARE $1,899 $1,189 $822 $2,000 $1,250 $61 5.1%
6304 - WISCONSIN RETIREMENT
FUND $1,794 $1,080 $783 $2,000 $1,190 $110 10.2%
6305 - WRS PENSION PRIOR SERVICE $1,433 $1,400 $716 $1,400 $1,400 $0 0%
6306 - HEALTH INSURANCE $7,404 $4,682 $3,062 $5,000 $4,680 -$2 0%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $469 $288 $192 $500 $280 -$8 -2.8%
6310 - LIFE INSURANCE $51 $44 $27 $100 $30 -$14 -31.8%
6320 - OTHER BENEFITS -$419 $0 $0 $0 $0 $0 0%
6350 - GASB 68 PENSION EXPEN $519 $1,500 $0 $1,500 $1,500 $0 0%
6360 - GASB 74 75 OPEB EXPENSE -$847 $1,000 $0 $1,000 $1,000 $0 0%
Total Personnel Services:$38,295 $28,247 $17,896 $30,530 $28,140 -$107 -0.4%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $3,145 $5,000 $0 $5,000 $5,000 $0 0%
6402 - PS- AUDIT $1,455 $1,500 $1,514 $1,500 $1,500 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $159 $100 $0 $100 $100 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,022 $3,000 $2,404 $3,000 $3,000 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $800 $0 $0 $0 -$800 -100%
6434 - PROPERTY TAX EQUIVALENT $2,979 $0 $2,221 $2,200 $0 $0 0%
6455 - UTILITY EXPENSE $37,962 $39,000 $29,660 $39,000 $39,900 $900 2.3%
6520 - OFFICE SUPPLIES $643 $2,000 $321 $2,000 $2,000 $0 0%
6529 - NON-INV - SUPPLIES $1,904 $2,000 $0 $2,000 $2,000 $0 0%
6540 - TRAFFIC/PAINT/SIGN
MATERIAL $0 $2,000 $0 $2,000 $2,000 $0 0%
6550 - MINOR EQUIPMENT $0 $200 $0 $0 $0 -$200 -100%
6612 - DEPRECIATION $125,792 $125,000 $0 $125,000 $125,000 $0 0%
6721 - INTEREST EXPENSE $632 $600 $0 $600 $600 $0 0%
Total Operating:$175,693 $181,200 $36,120 $182,400 $181,100 -$100 -0.1%
Total Expense Objects:$213,988 $209,447 $54,016 $212,930 $209,240 -$207 -0.1%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 210
Transit Utility 0511-1728
Department: Transportation Department
Fund Type: Enterprise Fund,
Major Fund
Contact Person: Jim Collins,
Director of Transportation
Mission Statement
GO Transit's mission is to provide reliable, affordable, and accessible public transportation options to support our community's mobility needs.
Strategic Plan Goals
*Support economic development
*Improve and maintain infrastructure
*Improve our quality of life assets
2025 Accomplishments
*Installation of a re protection system at the Transportation Department facility.
*Realigned paratransit service hours to improve service during peak hours and be more attractive to contractors.
*Completed real estate acquisition and environmental reporting preparing phase 3 of the downtown Transit Center for construction.
*WisGO electronic fare system is implemented systemwide, including student passes.
2026 Goals
*Construction of Phase 2 of the Downtown Transit Center project.
*Complete procurement of 1 to 2 clean diesel buses.
Oshkosh, WI | Budget Book 2026 Page 211
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $856,600 $2,063,400 $2,063,400 $2,063,400 $809,500 -$1,253,900 -60.8%
4207 - FEDERAL AID-
UMTA $2,150,752 $2,410,600 $0 $2,410,600 $2,254,200 -$156,400 -6.5%
4208 - FEDERAL AID-
OTHER $628,008 $591,936 $681,104 $0 $0 -$591,936 -100%
4222 - STATE AID-
TRANSIT $1,149,932 $1,191,900 $1,144,567 $1,191,900 $1,027,300 -$164,600 -13.8%
4242 - COUNTY AID-
TRANSIT $569,178 $556,900 $434,130 $543,900 $540,500 -$16,400 -2.9%
4774 - PASSENGER
FARES $78,005 $264,000 $142,679 $218,000 $218,000 -$46,000 -17.4%
4775 - FAREBOX
REVENUE - CITY $82,225 $90,000 $56,289 $75,600 $75,600 -$14,400 -16%
4777 - TOKENS $5,465 $7,000 $358 $400 $400 -$6,600 -94.3%
4778 - REDUCED PUNCH
PASSES $4,185 $0 $0 $0 $0 $0 0%
4779 - PUNCH PASSES $20,510 $0 $0 $0 $0 $0 0%
4780 - MONTHLY PASSES $121,375 $0 $0 $0 $0 $0 0%
4781 - QUARTERLY
PASSES $31,085 $0 $0 $0 $0 $0 0%
4784 - RURAL TICKETS $62,575 $91,900 $87,708 $88,000 $77,100 -$14,800 -16.1%
4785 - EAA PASSENGER
REVENUE $35,673 $35,600 $3,766 $14,300 $14,300 -$21,300 -59.8%
4786 - ADA VAN TICKETS $48,382 $72,500 $56,423 $67,000 $67,000 -$5,500 -7.6%
4787 - DIAL-A-RIDE ADA
TICKETS $166,821 $200,000 $148,170 $181,000 $181,000 -$19,000 -9.5%
4788 - MISC PASSENGER
REVENUE $56 $100 $1 $100 $100 $0 0%
4790 - OASD STUDENT
REVENUE $86,326 $86,000 $80,542 $86,000 $86,000 $0 0%
4795 - CABULANCE $77,369 $55,000 $33,138 $50,000 $50,000 -$5,000 -9.1%
4796 - D-A-R
PARATRANSIT $98,513 $125,000 $69,624 $90,000 $90,000 -$35,000 -28%
4908 - INTEREST-OTHER
INVESTMENTS $173,885 $45,000 $128,497 $160,000 $150,000 $105,000 233.3%
4920 - RENTAL REVENUE $4,950 $5,000 $2,000 $5,000 $5,000 $0 0%
4944 - ADVERTISING
REVENUE $30,325 $30,000 $25,001 $20,000 $20,000 -$10,000 -33.3%
4972 - MISCELLANEOUS
REVENUE $6,653 $2,000 $81,959 $81,500 $7,000 $5,000 250%
5300 - SALE OF CAPITAL
ASSETS -$4,450 $1,000 $625 $1,000 $4,000 $3,000 300%
Total Revenue Source:$6,484,398 $7,924,836 $5,239,983 $7,347,700 $5,677,000 -$2,247,836 -28.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 212
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $524,122 $559,488 $366,823 $503,000 $541,230 -$18,258 -3.3%
6103 - REGULAR PAY - TEMP
EMPLOYEE $29,528 $24,395 $21,522 $12,000 $25,430 $1,035 4.2%
6104 - OVERTIME PAY $108,062 $77,605 $25,486 $24,000 $79,550 $1,945 2.5%
6108 - HOLIDAY PAY $40,761 $0 $34,014 $28,000 $0 $0 0%
6110 - SICK PAY $43,424 $0 $40,096 $22,000 $0 $0 0%
6112 - REGULAR PAY-TRANSIT
OPERATORS $1,330,144 $1,559,181 $963,197 $1,438,000 $1,601,690 $42,509 2.7%
6202 - VACATION $100,832 $0 $66,698 $44,000 $0 $0 0%
6249 - MISCELLANEOUS PAY $0 $7,084 $0 $0 $6,580 -$504 -7.1%
6302 - FICA - EMPLOYERS SHARE $158,780 $169,898 $110,536 $159,000 $171,920 $2,022 1.2%
6304 - WISCONSIN RETIREMENT
FUND $148,624 $152,655 $104,738 $146,000 $159,980 $7,325 4.8%
6305 - WRS PENSION PRIOR SERVICE $25,380 $25,400 $12,690 $25,400 $25,400 $0 0%
6306 - HEALTH INSURANCE $644,031 $719,254 $432,886 $597,000 $666,100 -$53,154 -7.4%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $26,012 $29,850 $16,717 $23,000 $25,350 -$4,500 -15.1%
6310 - LIFE INSURANCE $8,510 $5,579 $6,820 $8,000 $5,640 $61 1.1%
6320 - OTHER BENEFITS $16,912 $0 $0 $0 $0 $0 0%
6350 - GASB 68 PENSION EXPEN -$41,387 $0 $0 $0 $0 $0 0%
6360 - GASB 74 75 OPEB EXPENSE $15,110 $0 $0 $0 $0 $0 0%
Total Personnel Services:$3,178,845 $3,331,419 $2,203,253 $3,030,430 $3,308,870 -$22,549 -0.7%
Operating
6402 - PS- AUDIT $7,273 $12,000 $7,570 $12,000 $12,000 $0 0%
6403 - PS - LEGAL $0 $500 $30 $500 $500 $0 0%
6404 - PS - MISC CONSULTING /
STUDIES $8,025 $86,000 $0 $86,000 $86,000 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $7,932 $18,000 $3,080 $18,000 $18,000 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $69,001 $119,100 $51,250 $119,100 $134,000 $14,900 12.5%
6414 - HIRED TRANSIT SERIVICES $1,254,955 $1,693,220 $819,176 $1,300,000 $1,400,000 -$293,219 -17.3%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $31,026 $30,000 $29,500 $30,000 $35,500 $5,500 18.3%
6416 - PREVENTATIVE MNTC
CONTRACTS $8,929 $30,000 $7,852 $30,000 $32,400 $2,400 8%
6417 - 3RD PARTY CONTRACTED
SERVICE $84,014 $98,378 $99,242 $79,297 $98,400 $22 0%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 213
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $48,449 $95,600 $35,975 $95,600 $95,600 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $16,567 $17,000 $10,541 $25,000 $25,000 $8,000 47.1%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,122 $5,000 $2,575 $5,000 $5,200 $200 4%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $7,121 $10,000 $3,398 $10,000 $10,000 $0 0%
6431 - ADMIN / ENGINEERING FEE $130 $5,000 $130 $5,000 $5,000 $0 0%
6433 - INTERFUND CHARGE BACKS $7,435 $7,000 $2,755 $7,000 $7,000 $0 0%
6441 - RENTAL EXPENSE $0 $4,000 $0 $4,000 $4,000 $0 0%
6443 - LEASE EXPENSE $6,522 $4,500 $5,462 $4,500 $4,500 $0 0%
6450 - INSURANCE EXPENSE $94,769 $104,000 $82,327 $104,000 $116,000 $12,000 11.5%
6451 - WORKERS COMPENSATION $98,500 $101,200 $101,200 $101,200 $101,200 $0 0%
6452 - LICENSE & PERMITS $0 $1,100 $3,216 $1,100 $1,100 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $10,914 $7,500 $4,975 $7,500 $7,500 $0 0%
6455 - UTILITY EXPENSE $36,150 $50,000 $29,485 $50,000 $50,000 $0 0%
6511 - EAM INV EXP - FUEL 1521 $8,076 $0 $0 $0 $0 $0 0%
6519 - NON-INVENTORY FUEL $222,606 $337,000 $152,521 $251,200 $321,100 -$15,900 -4.7%
6520 - OFFICE SUPPLIES $2,581 $7,000 $1,686 $5,000 $7,000 $0 0%
6521 - INVENTORY SUPPLIES $0 $15,000 $0 $15,000 $15,000 $0 0%
6529 - NON-INV - SUPPLIES $16,747 $50,000 $36,865 $63,000 $50,000 $0 0%
6539 - NON INVENTORY REPAIR
PARTS $92,098 $74,000 $80,794 $130,000 $100,000 $26,000 35.1%
6540 - TRAFFIC/PAINT/SIGN
MATERIAL $74 $1,000 $0 $1,000 $1,000 $0 0%
6541 - EAM INV EXP - MATERIALS
1524 $0 $2,000 $0 $2,000 $0 -$2,000 -100%
6542 - CHEMICALS $21 $500 $1,645 $500 $500 $0 0%
6550 - MINOR EQUIPMENT $6,336 $53,000 $4,024 $53,000 $53,000 $0 0%
6612 - DEPRECIATION $859,028 $974,000 $572,800 $974,000 $945,000 -$29,000 -3%
6721 - INTEREST EXPENSE $17,502 $13,300 $0 $13,300 $11,000 -$2,300 -17.3%
6503 - TIRES & TUBES $28,600 $30,000 $28,452 $63,000 $50,000 $20,000 66.7%
Total Operating:$3,052,505 $4,055,898 $2,178,525 $3,665,797 $3,802,500 -$253,398 -6.2%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $514,000 $0 $0 $0 -$514,000 -100%
7210 - MOTOR VEHICLES $0 $1,585,645 $0 $0 $0 -$1,585,645 -100%
7212 - RADIOS $0 $70,000 $903 $0 $0 -$70,000 -100%
7214 - BUILDINGS & BUILDING
IMPRVMTS $0 $6,363,847 $181,032 $16,400 $16,400 -$6,347,447 -99.7%
7230 - COMPUTER SOFTWARE $0 $70,000 $0 $0 $0 -$70,000 -100%
Total Capital Outlay:$0 $8,603,492 $181,935 $16,400 $16,400 -$8,587,092 -99.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 214
Total Expense Objects:$6,231,350 $15,990,809 $4,563,714 $6,712,627 $7,127,770 -$8,863,039 -55.4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 215
Industrial Park Land Enterprise Fund 0515-
1040
Department: Community Development Department
Fund Type: Enterprise Fund,
Non-Major Fund
Category: Redevelopment
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
Create economic development growth in the City by acquiring land for Industrial and Business Parks to encourage investment by private
businesses.
Strategic Plan Goals
*Support business retention and expansion, attraction, and entrepreneurship
*Develop infrastructure needed to support business and residential development
2025 Accomplishments
*Continued to market city-owned land in industrial and business parks
2026 Goals
*Continued to market and sell land in the Southwest Industrial Park and Aviation Business Park.
*Continue to maintain the land and improvements.
*Continue to install signage in the parks to market the available property.
Oshkosh, WI | Budget Book 2026 Page 216
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS -$65,535 $0 -$36,456 $0 $0 $0 0%
4920 - RENTAL REVENUE $11,083 $10,000 $0 $10,000 $10,000 $0 0%
4943 - SALE OF LAND $25,000 $500,000 $0 $500,000 $500,000 $0 0%
4972 - MISCELLANEOUS
REVENUE $5,000 $0 $0 $0 $0 $0 0%
Total Revenue Source:-$24,452 $510,000 -$36,456 $510,000 $510,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $24,081 $25,000 $0 $25,000 $25,000 $0 0%
6404 - PS - MISC CONSULTING /
STUDIES $225 $0 $0 $0 $0 $0 0%
6455 - UTILITY EXPENSE $2,971 $3,500 $2,427 $3,500 $3,500 $0 0%
6721 - INTEREST EXPENSE $4,397 $2,200 $1,725 $53,500 $42,400 $40,200 1,827.3%
Total Operating:$31,674 $30,700 $4,152 $82,000 $70,900 $40,200 130.9%
Total Expense Objects:$31,674 $30,700 $4,152 $82,000 $70,900 $40,200 130.9%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 217
Water Utility 0541-XXXX
Department: Public Works Department
Fund Type: Enterprise Fund,
Major Fund
Contact Person: James Rabe,
Director of Public Works
Mission Statement
To protect public health from water borne diseases and support public safety by providing high quality, cost effective, water treatment,
distribution, and water supply used to support re protection for the community.
Strategic Plan Goals
*Improve and maintain infrastructure
*Strengthen our neighborhoods
*Support economic development
2025 Accomplishments
*Met our regulatory numbers for valve turning, hydrant ushing, and cross connections.
*Started a meter change-out program to meet our regulatory numbers in 2026.
*Installed and commissioned new corrosion control feed equipment as recommended upon completion of an optimization study.
*Successfully implemented the rst two rounds of participant sampling for the 2024/2025 lead and copper program. The results met the state
and federal standards.
*The LOX-Ozone Project has commenced and will continue into 2026.
2026 Goals
*Develop Lead and Copper Education and Outreach campaign to prepare for sampling schools and day cares. Install and Commission new LOX
& Ozone System.
*Continue to update our material inventory for water services, and remove lead lines from the distribution system.
*Begin construction of Ozone Equipment and Clearwells replacements.
Oshkosh, WI | Budget Book 2026 Page 218
Revenues by Source
Revenue Source
4168-CONNECTION
CHARGE - WATER $0 $0 $17,420 $17,500 $0 $0 0%
4379 - ENGINEERING
PERMIT $0 $0 $22,675 $30,000 $40,000 $40,000 N/A
4408 - RETURNED CHECK
CHARGE $9,995 $8,000 $5,825 $9,000 $9,000 $1,000 12.5%
4706 - METERED SALES-
RESIDENTIAL $8,579,944 $10,198,000 $6,383,830 $9,500,000 $10,000,000 -$198,000 -1.9%
4708 - METERED SALES-
COMMERCIAL $3,118,006 $3,751,000 $2,285,920 $3,400,000 $3,600,000 -$151,000 -4%
4709 - METERED SALES-
MULTIFAMILY $1,493,984 $1,749,000 $1,086,945 $1,650,000 $1,750,000 $1,000 0.1%
4710 - METERED SALES-
INDUSTRIAL $1,270,105 $1,449,000 $969,548 $1,400,000 $1,450,000 $1,000 0.1%
4712 - METERED SALES-
PUBLIC $1,733,532 $2,009,000 $1,304,765 $1,900,000 $2,000,000 -$9,000 -0.4%
4713 - METERED SALES-
MUNICIPAL $211,077 $224,000 $147,431 $220,000 $225,000 $1,000 0.4%
4714 - FLAT RATE FIRE
PROT-COMMERCIAL $151,695 $175,000 $126,432 $175,000 $175,000 $0 0%
4715 - FLAT RATE FIRE
PROT-INDUSTRIAL $58,797 $70,000 $49,320 $65,000 $70,000 $0 0%
4716 - FLAT RATE FIRE
PROT-PUBLIC $35,915 $42,000 $29,553 $40,000 $40,000 -$2,000 -4.8%
4717 - FLAT RATE FIRE
PROT-MUNICIPAL $2,580 $3,000 $2,329 $3,000 $3,000 $0 0%
4719 - PUBLIC FIRE
PROTECTION SERVICE $2,347,169 $2,525,000 $1,725,054 $2,525,000 $2,525,000 $0 0%
4728 - SERVICE
CONNECTIONS $4,625 $0 $9,945 $0 $0 $0 0%
4729 - SERVICE CUT-INS $7,932 $10,000 -$1,385 $10,000 $10,000 $0 0%
4792 - MISC SERVICE
REVENUES $22,841 $37,000 $43,412 $50,000 $37,000 $0 0%
4794 - FORFEITED
DISCOUNTS $149,429 $125,000 $71,993 $125,000 $125,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $1,213,355 $755,000 $760,774 $1,080,000 $955,000 $200,000 26.5%
4916 - CAPITAL GAINS
ON INVESTMENTS -$146,538 $0 -$88,616 $0 $0 $0 0%
4920 - RENTAL REVENUE $103,200 $110,000 $64,800 $110,000 $110,000 $0 0%
4972 - MISCELLANEOUS
REVENUE $107,473 $75,000 $288 $100,000 $100,000 $25,000 33.3%
4982 - CONTRIBUTED
CAPITAL INCOME $79,411 $0 $0 $0 $0 $0 0%
4974 - PFAS
SETTLEMENT $0 $0 $344,394 $345,000 $0 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 219
5300 - SALE OF CAPITAL
ASSETS $15,474 $15,000 $50,164 $134,600 $20,000 $5,000 33.3%
Total Revenue Source:$20,570,002 $23,330,000 $15,412,816 $22,889,100 $23,244,000 -$86,000 -0.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 220
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $2,634,240 $3,180,435 $2,104,871 $3,099,000 $3,086,350 -$94,085 -3%
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $7,871 $2,000 $0 $0 0%
6104 - OVERTIME PAY $84,376 $122,412 $54,246 $92,500 $127,620 $5,208 4.3%
6249 - MISCELLANEOUS PAY $0 $75,019 $0 $0 $71,405 -$3,614 -4.8%
6302 - FICA - EMPLOYERS SHARE $195,757 $255,658 $158,202 $249,600 $268,170 $12,512 4.9%
6304 - WISCONSIN RETIREMENT
FUND $181,872 $229,588 $149,311 $230,600 $249,430 $19,842 8.6%
6305 - WRS PENSION PRIOR
SERVICE $31,469 $31,500 $20,979 $31,500 $31,500 $0 0%
6306 - HEALTH INSURANCE $577,042 $809,796 $444,067 $701,500 $728,300 -$81,496 -10.1%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $780 $780 $1,040 $0 -$780 -100%
6308 - DENTAL $25,277 $37,157 $20,797 $39,600 $34,490 -$2,667 -7.2%
6310 - LIFE INSURANCE $7,130 $9,548 $5,978 $13,000 $9,876 $328 3.4%
6320 - OTHER BENEFITS $0 $500 $0 $0 $0 -$500 -100%
6350 - GASB 68 PENSION EXPEN -$41,008 $200,000 $0 $200,000 $200,000 $0 0%
6360 - GASB 74 75 OPEB EXPENSE $50,189 $0 $0 $0 $0 $0 0%
Total Personnel Services:$3,746,345 $4,952,393 $2,967,102 $4,660,340 $4,807,141 -$145,252 -2.9%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $266,590 $587,130 $78,341 $350,500 $356,700 -$230,430 -39.2%
6402 - PS- AUDIT $9,092 $11,000 $9,463 $9,500 $11,000 $0 0%
6403 - PS - LEGAL $10,224 $8,000 $2,768 $8,500 $14,000 $6,000 75%
6404 - PS - MISC CONSULTING /
STUDIES $89 $14,000 $6,500 $9,000 $10,000 -$4,000 -28.6%
6411 -
ADVERTISING/POSTAGE/PRINTING $93,281 $147,575 $53,115 $108,300 $109,900 -$37,675 -25.5%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $8,000 $0 $0 $9,000 $1,000 12.5%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $66,676 $139,200 $67,822 $144,700 $173,700 $34,500 24.8%
6416 - PREVENTATIVE MNTC
CONTRACTS $34,425 $73,600 $28,355 $48,500 $49,700 -$23,900 -32.5%
6417 - 3RD PARTY CONTRACTED
SERVICE $470,093 $819,331 $366,308 $738,500 $822,200 $2,869 0.4%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $17,169 $20,000 $5,100 $18,000 $20,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $20,006 $27,800 $16,984 $28,200 $35,200 $7,400 26.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended
vs. FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 221
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $4,399 $8,000 $4,192 $5,200 $7,000 -$1,000 -12.5%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $3,630 $9,700 $3,014 $5,600 $12,200 $2,500 25.8%
6433 - INTERFUND CHARGE BACKS $152,678 $219,100 $190,797 $229,500 $264,000 $44,900 20.5%
6434 - PROPERTY TAX EQUIVALENT $1,502,835 $1,542,600 $1,028,400 $1,542,600 $1,542,600 $0 0%
6441 - RENTAL EXPENSE $2,672 $4,400 $805 $2,900 $4,600 $200 4.5%
6443 - LEASE EXPENSE $8,193 $8,600 $6,382 $8,700 $9,200 $600 7%
6450 - INSURANCE EXPENSE $115,587 $125,000 $105,466 $125,000 $125,000 $0 0%
6451 - WORKERS COMPENSATION $128,100 $140,000 $131,500 $135,000 $140,000 $0 0%
6452 - LICENSE & PERMITS $11,379 $11,300 $9,995 $10,100 $12,500 $1,200 10.6%
6454 - TELEPHONE / INTERNET
SERVC $55,196 $60,500 $38,467 $52,700 $56,100 -$4,400 -7.3%
6455 - UTILITY EXPENSE $1,366,195 $1,304,000 $862,216 $1,283,000 $1,278,000 -$26,000 -2%
6462 - INVENTORY OVER/SHORT $7,557 $400 $0 $400 $400 $0 0%
6465 - BANK FEES $5,463 $6,000 $3,703 $5,800 $6,000 $0 0%
6469 - UNCOLLECTIBLE ACCOUNTS $35 $1,500 $5 $600 $600 -$900 -60%
6511 - EAM INV EXP - FUEL 1521 $0 $4,500 $66 $300 $300 -$4,200 -93.3%
6513 - MOTOR OIL (LUBRICANTS)$89 $6,700 $97 $800 $2,800 -$3,900 -58.2%
6514 - WELDING & MISC GASES $599 $1,400 $491 $1,000 $1,000 -$400 -28.6%
6519 - NON-INVENTORY FUEL $111 $400 $22 $200 $200 -$200 -50%
6520 - OFFICE SUPPLIES $12,487 $11,700 $4,188 $6,600 $10,800 -$900 -7.7%
6521 - INVENTORY SUPPLIES $114,884 $152,000 $98,166 $153,200 $167,200 $15,200 10%
6529 - NON-INV - SUPPLIES $129,173 $195,900 $166,095 $189,100 $230,800 $34,900 17.8%
6539 - NON INVENTORY REPAIR
PARTS $14,215 $87,044 $26,345 $57,000 $67,500 -$19,544 -22.5%
6541 - EAM INV EXP - MATERIALS
1524 $51,537 $109,754 $35,428 $98,100 $140,000 $30,246 27.6%
6542 - CHEMICALS $1,071,599 $1,200,000 $587,339 $1,185,100 $1,185,100 -$14,900 -1.2%
6550 - MINOR EQUIPMENT $96,967 $71,305 $48,536 $84,500 $98,200 $26,895 37.7%
6611 - DEP EXP-WATER $4,071,255 $4,200,000 $2,450,000 $4,200,000 $4,200,000 $0 0%
6721 - INTEREST EXPENSE $1,542,953 $1,850,000 $1,233,333 $1,900,000 $2,150,000 $300,000 16.2%
6725 - BOND DISCOUNT & COST $31,740 $125,000 $0 $75,000 $55,000 -$70,000 -56%
6729 - BOND ISSUE $77,900 $90,000 $0 $90,000 $90,000 $0 0%
6730 - BOND SERVICE FEES $3,000 $3,000 $2,225 $3,000 $3,000 $0 0%
6803 - WATER MAIN $750,000 $750,000 $750,000 $750,000 $750,000 $0 0%
Total Operating:$12,320,072 $14,155,437 $8,422,028 $13,664,700 $14,221,500 $66,063 0.5%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $2,660,000 $0 $0 $0 -$2,660,000 -100%
7230 - COMPUTER SOFTWARE $0 $1,147 $0 $800 $800 -$347 -30.3%
Total Capital Outlay:$0 $2,661,147 $0 $800 $800 -$2,660,347 -100%
Total Expense Objects:$16,066,418 $21,768,978 $11,389,130 $18,325,840 $19,029,441 -$2,739,537 -12.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended
vs. FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 222
Sewer Utility 0551-XXXX
Department: Public Works Department
Fund Type: Enterprise Fund,
Major Fund
Contact Person: James Rabe,
Director of Public Works
Mission Statement
To protect public health and the water environment by providing high quality and cost-effective wastewater treatment services for the
community.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Support economic development
2025 Accomplishments
*Completed designs for tertiary ltration and ultraviolet disinfection additions.
*Digester # 1 cleaning completed.
*Award Design contracts for WWTP HVAC Project, Bar Screen Replacement Project, Shorewood lift station, valve vault improvements, septic
hauler site, and debris pit design.
2026 Goals
*Begin construction of tertiary ltration and ultraviolet disinfection additions.
*Complete designs and begin construction on WWTP HVAC Project, Bar Screen Replacement Project, Shorewood Lift Station, valve vault
improvements, septic hauler site, and debris pit design.
*Secure new contract for Biosolids disposal.
Oshkosh, WI | Budget Book 2026 Page 223
Revenues by Source
Revenue Source
4167-CONNECTION
CHARGE - SEWER $0 $0 $23,587 $24,000 $25,000 $25,000 N/A
4379 - ENGINEERING
PERMIT $0 $0 $22,009 $0 $0 $0 0%
4408 - RETURNED CHECK
CHARGE $690 $500 $1,195 $1,000 $700 $200 40%
4721 - SEWERAGE
SERVICE $19,935,881 $19,900,000 $15,025,131 $20,200,000 $20,500,000 $600,000 3%
4722 - PRETREATMENT $111,741 $115,000 $69,918 $128,000 $130,000 $15,000 13%
4723 - SEPTAGE
DISPOSAL $234,354 $205,000 $165,990 $230,000 $230,000 $25,000 12.2%
4794 - FORFEITED
DISCOUNTS $148,967 $100,000 $76,089 $140,000 $145,000 $45,000 45%
4908 - INTEREST-OTHER
INVESTMENTS $1,502,231 $1,000,000 $888,561 $1,300,000 $1,200,000 $200,000 20%
4916 - CAPITAL GAINS
ON INVESTMENTS -$61,814 $0 -$88,143 $0 $0 $0 0%
4972 - MISCELLANEOUS
REVENUE $4,002 $5,000 $723 $265,000 $5,000 $0 0%
4982 - CONTRIBUTED
CAPITAL INCOME $69,939 $0 $0 $0 $0 $0 0%
5300 - SALE OF CAPITAL
ASSETS $22,074 $5,000 $2,849 $5,000 $5,000 $0 0%
Total Revenue Source:$21,968,066 $21,330,500 $16,187,910 $22,293,000 $22,240,700 $910,200 4.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 224
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $2,422,536 $2,603,045 $1,817,896 $2,533,000 $2,700,960 $97,915 3.8%
6103 - REGULAR PAY - TEMP
EMPLOYEE $6,930 $0 $7,953 $3,000 $0 $0 0%
6104 - OVERTIME PAY $23,771 $5,964 $1,350 $5,000 $6,220 $256 4.3%
6249 - MISCELLANEOUS PAY $0 $62,968 $0 $0 $51,576 -$11,392 -18.1%
6302 - FICA - EMPLOYERS SHARE $181,144 $196,663 $133,579 $189,000 $207,800 $11,137 5.7%
6304 - WISCONSIN RETIREMENT
FUND $168,234 $181,350 $126,392 $181,000 $198,510 $17,160 9.5%
6305 - WRS PENSION PRIOR SERVICE $33,772 $33,800 $22,514 $33,800 $33,800 $0 0%
6306 - HEALTH INSURANCE $523,449 $629,002 $398,447 $563,000 $621,520 -$7,482 -1.2%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $24,504 $31,085 $18,062 $28,000 $28,290 -$2,795 -9%
6310 - LIFE INSURANCE $6,547 $7,102 $4,603 $8,700 $7,480 $378 5.3%
6321 - UNEMPLOYEMENT BENEFITS $0 $0 $855 $1,000 $0 $0 0%
6350 - GASB 68 PENSION EXPEN -$32,282 $200,000 $0 $200,000 $200,000 $0 0%
6360 - GASB 74 75 OPEB EXPENSE $25,202 $0 $0 $0 $0 $0 0%
Total Personnel Services:$3,383,806 $3,952,009 $2,532,681 $3,746,530 $4,056,156 $104,147 2.6%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $414,941 $535,807 $42,641 $150,500 $185,500 -$350,307 -65.4%
6402 - PS- AUDIT $9,092 $10,000 $9,463 $9,500 $10,000 $0 0%
6403 - PS - LEGAL $43,964 $130,000 $32,110 $140,500 $120,500 -$9,500 -7.3%
6404 - PS - MISC CONSULTING /
STUDIES $93,138 $90,000 $0 $90,000 $90,000 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $2,461 $3,100 $50,478 $80,400 $79,100 $76,000 2,451.6%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $1,400 $144 $400 $400 -$1,000 -71.4%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $98,331 $94,200 $107,293 $124,200 $126,600 $32,400 34.4%
6416 - PREVENTATIVE MNTC
CONTRACTS $292,895 $629,400 $33,907 $458,300 $481,900 -$147,500 -23.4%
6417 - 3RD PARTY CONTRACTED
SERVICE $557,223 $587,772 $465,587 $915,100 $723,300 $135,528 23.1%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $8,614 $11,900 $6,751 $11,000 $13,200 $1,300 10.9%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $12,571 $19,900 $14,949 $20,900 $23,100 $3,200 16.1%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 225
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $2,900 $3,300 $2,281 $3,200 $3,200 -$100 -3%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,796 $3,900 $1,051 $3,000 $4,400 $500 12.8%
6433 - INTERFUND CHARGE BACKS $460,805 $677,200 $363,868 $595,000 $702,600 $25,400 3.8%
6441 - RENTAL EXPENSE $2,070 $10,900 $1,172 $3,300 $6,900 -$4,000 -36.7%
6443 - LEASE EXPENSE $2,528 $2,000 $1,871 $2,700 $2,800 $800 40%
6450 - INSURANCE EXPENSE $131,822 $152,700 $125,313 $139,500 $147,200 -$5,500 -3.6%
6451 - WORKERS COMPENSATION $78,816 $80,000 $80,900 $82,000 $82,600 $2,600 3.3%
6452 - LICENSE & PERMITS $22,708 $37,500 $28,844 $35,700 $35,700 -$1,800 -4.8%
6454 - TELEPHONE / INTERNET
SERVC $43,618 $46,800 $31,982 $47,100 $50,300 $3,500 7.5%
6455 - UTILITY EXPENSE $981,195 $1,022,500 $710,092 $956,000 $1,050,000 $27,500 2.7%
6465 - BANK FEES $6,137 $6,500 $4,161 $6,300 $6,300 -$200 -3.1%
6469 - UNCOLLECTIBLE ACCOUNTS -$34 $500 $45 $500 $500 $0 0%
6511 - EAM INV EXP - FUEL 1521 $1,141 $15,400 $0 $1,200 $2,000 -$13,400 -87%
6513 - MOTOR OIL (LUBRICANTS)$7,951 $14,000 $780 $8,100 $13,100 -$900 -6.4%
6514 - WELDING & MISC GASES $204 $1,500 $44 $1,000 $1,000 -$500 -33.3%
6520 - OFFICE SUPPLIES $32,648 $60,200 $1,805 $39,800 $40,300 -$19,900 -33.1%
6521 - INVENTORY SUPPLIES $463 $0 $0 $0 $0 $0 0%
6529 - NON-INV - SUPPLIES $55,807 $103,050 $54,918 $82,100 $100,350 -$2,700 -2.6%
6531 - EAM INV EXP - CASTINGS
1510 $7,073 $7,000 $4,902 $7,000 $7,000 $0 0%
6539 - NON INVENTORY REPAIR
PARTS $205,658 $241,251 $192,819 $280,500 $273,000 $31,749 13.2%
6542 - CHEMICALS $946,704 $749,800 $774,160 $1,089,000 $1,109,800 $360,000 48%
6550 - MINOR EQUIPMENT $55,609 $74,605 $19,429 $42,500 $61,900 -$12,705 -17%
6612 - DEPRECIATION $4,225,354 $4,000,000 $2,333,333 $4,000,000 $4,251,000 $251,000 6.3%
6721 - INTEREST EXPENSE $2,269,544 $2,640,000 $1,760,000 $2,640,000 $2,640,000 $0 0%
6725 - BOND DISCOUNT & COST $31,800 $125,000 $0 $50,000 $50,000 -$75,000 -60%
6729 - BOND ISSUE $64,200 $120,000 $0 $75,000 $75,000 -$45,000 -37.5%
6730 - BOND SERVICE FEES $2,500 $3,000 $1,725 $3,000 $3,000 $0 0%
6802 - SANITARY SEWER $750,000 $750,000 $750,000 $750,000 $750,000 $0 0%
Total Operating:$11,924,247 $13,062,084 $8,008,818 $12,944,300 $13,323,550 $261,466 2%
Capital Outlay
7230 - COMPUTER SOFTWARE $0 $1,147 $0 $800 $800 -$347 -30.3%
Total Capital Outlay:$0 $1,147 $0 $800 $800 -$347 -30.3%
Total Expense Objects:$15,308,053 $17,015,241 $10,541,499 $16,691,630 $17,380,506 $365,265 2.1%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 226
Stormwater Utility 0561-XXXX
Department: Public Works Department
Fund Type: Enterprise Fund,
Major Fund
Contact Person: James Rabe,
Director of Public Works
Mission Statement
Manage storm water runoff in the City through ood control projects and water quality improvements (as required by WDNR).
Strategic Plan Goals
*Improve and maintain our infrastructure and storm water management
*Improve our quality of life assets
*Support economic development
2025 Accomplishments
*Completed Construction of the Rural II Basin.
*Storm sewer upgraded with reconstruction projects including four upgraded outfalls and continued extension of the Stringham Creek Box
Culvert to assist with the reduction of ooding in the 9th Avenue/Ohio Area.
*Started studying multiple watersheds through WDNR Grant.
*Completed and submitted the annual report for the MS4 to WDNR.
2026 Goals
*Storm Sewer upgrades with reconstruction projects.
*Complete study and close out the WDNR Grant of multiple watersheds to plan for ood reductions.
*Complete and submit the annual report for the MS4 to WDNR.
Oshkosh, WI | Budget Book 2026 Page 227
Revenues by Source
Revenue Source
4236 - STATE AID-OTHER $0 $0 $0 $0 $300,000 $300,000 N/A
4379 - ENGINEERING
PERMIT $0 $0 $22,008 $23,000 $25,000 $25,000 N/A
4408 - RETURNED CHECK
CHARGE $690 $500 $1,170 $1,300 $1,500 $1,000 200%
4720 - STORM WATER
FEES $15,217,288 $15,435,000 $11,507,732 $15,515,000 $15,600,000 $165,000 1.1%
4725 - SITE PLAN
REVIEW FEES $0 $1,000 $0 $0 $0 -$1,000 -100%
4794 - FORFEITED
DISCOUNTS $82,580 $60,000 $45,694 $60,000 $60,000 $0 0%
4908 - INTEREST-OTHER
INVESTMENTS $1,736,815 $1,205,000 $922,258 $1,210,000 $1,100,000 -$105,000 -8.7%
4916 - CAPITAL GAINS
ON INVESTMENTS -$281,861 $0 -$199,335 $0 $0 $0 0%
4972 - MISCELLANEOUS
REVENUE $350 $1,000 $20 $100 $100 -$900 -90%
4982 - CONTRIBUTED
CAPITAL INCOME $79,092 $0 $0 $0 $0 $0 0%
5300 - SALE OF CAPITAL
ASSETS $693 $1,000 $5,419 $6,000 $2,000 $1,000 100%
Total Revenue Source:$16,835,646 $16,703,500 $12,304,966 $16,815,400 $17,088,600 $385,100 2.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 228
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $745,688 $856,293 $566,045 $816,000 $774,570 -$81,723 -9.5%
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $6,900 $0 $0 $6,900 $0 0%
6104 - OVERTIME PAY $0 $5,964 $0 $3,000 $6,220 $256 4.3%
6249 - MISCELLANEOUS PAY $0 $16,288 $0 $0 $17,339 $1,051 6.5%
6302 - FICA - EMPLOYERS SHARE $54,909 $65,981 $41,528 $64,000 $63,010 -$2,971 -4.5%
6304 - WISCONSIN RETIREMENT
FUND $50,160 $60,489 $39,264 $58,000 $60,460 -$29 0%
6305 - WRS PENSION PRIOR SERVICE $10,080 $10,100 $6,720 $10,100 $10,100 $0 0%
6306 - HEALTH INSURANCE $131,454 $170,368 $107,660 $148,000 $149,350 -$21,018 -12.3%
6308 - DENTAL $5,596 $7,805 $4,498 $8,000 $7,080 -$725 -9.3%
6310 - LIFE INSURANCE $1,109 $2,289 $932 $2,600 $2,210 -$79 -3.5%
6321 - UNEMPLOYEMENT BENEFITS $0 $0 $881 $0 $0 $0 0%
6350 - GASB 68 PENSION EXPEN -$1,381 $100,000 $0 $100,000 $100,000 $0 0%
6360 - GASB 74 75 OPEB EXPENSE -$31,555 $5,000 $0 $5,000 $5,000 $0 0%
Total Personnel Services:$966,060 $1,307,477 $767,527 $1,214,700 $1,202,239 -$105,238 -8%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $463,656 $274,503 $121,317 $460,000 $300,000 $25,497 9.3%
6402 - PS- AUDIT $9,092 $12,000 $9,463 $9,500 $10,000 -$2,000 -16.7%
6403 - PS - LEGAL $0 $50,500 $0 $500 $500 -$50,000 -99%
6404 - PS - MISC CONSULTING /
STUDIES $57,196 $55,000 $1,053 $55,000 $55,000 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $1,103 $2,100 $49,847 $77,100 $76,400 $74,300 3,538.1%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $40,623 $45,000 $0 $45,000 $45,000 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $53,058 $65,600 $38,483 $55,500 $70,100 $4,500 6.9%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $9,500 $0 $5,000 $5,000 -$4,500 -47.4%
6417 - 3RD PARTY CONTRACTED
SERVICE $286,667 $303,305 $172,004 $318,000 $287,200 -$16,105 -5.3%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $7,250 $13,000 $8,696 $13,000 $13,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $7,018 $8,100 $6,930 $8,000 $8,000 -$100 -1.2%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $273 $2,000 $146 $500 $2,000 $0 0%
6433 - INTERFUND CHARGE BACKS $1,177,412 $1,154,200 $730,639 $1,154,200 $1,200,000 $45,800 4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 229
6443 - LEASE EXPENSE $2,528 $2,500 $1,871 $2,500 $2,500 $0 0%
6450 - INSURANCE EXPENSE $6,900 $9,000 $5,970 $7,500 $8,000 -$1,000 -11.1%
6451 - WORKERS COMPENSATION $17,200 $18,500 $17,700 $18,500 $18,500 $0 0%
6452 - LICENSE & PERMITS $8,000 $9,000 $8,000 $8,000 $8,000 -$1,000 -11.1%
6454 - TELEPHONE / INTERNET
SERVC $40,370 $43,200 $28,741 $44,700 $45,300 $2,100 4.9%
6455 - UTILITY EXPENSE $10,720 $14,000 $7,576 $11,000 $11,000 -$3,000 -21.4%
6465 - BANK FEES $8,584 $9,000 $5,816 $9,000 $9,000 $0 0%
6469 - UNCOLLECTIBLE ACCOUNTS $98 $500 $78 $400 $300 -$200 -40%
6511 - EAM INV EXP - FUEL 1521 $0 $40,600 $0 $0 $0 -$40,600 -100%
6513 - MOTOR OIL (LUBRICANTS)$0 $100 $0 $0 $0 -$100 -100%
6520 - OFFICE SUPPLIES $1,162 $4,500 $1,209 $3,500 $3,500 -$1,000 -22.2%
6521 - INVENTORY SUPPLIES $141 $200 $0 $0 $0 -$200 -100%
6529 - NON-INV - SUPPLIES $18,284 $17,100 $13,075 $20,100 $20,100 $3,000 17.5%
6531 - EAM INV EXP - CASTINGS
1510 $2,133 $2,000 $2,653 $4,200 $4,200 $2,200 110%
6542 - CHEMICALS $0 $300 $0 $0 $0 -$300 -100%
6549 - NON-INV MATERIALS $840 $0 $0 $0 $0 $0 0%
6550 - MINOR EQUIPMENT $13,946 $12,605 $4,217 $14,000 $18,000 $5,395 42.8%
6612 - DEPRECIATION $2,733,860 $2,800,000 $1,633,333 $2,800,000 $2,800,000 $0 0%
6721 - INTEREST EXPENSE $2,670,378 $2,758,000 $1,838,667 $2,758,000 $2,785,000 $27,000 1%
6725 - BOND DISCOUNT & COST $0 $50,000 $0 $50,000 $50,000 $0 0%
6729 - BOND ISSUE $0 $75,000 $0 $75,000 $75,000 $0 0%
6730 - BOND SERVICE FEES $5,000 $5,500 $5,675 $5,500 $5,500 $0 0%
6804 - STORM SEWER $750,000 $750,000 $750,000 $750,000 $750,000 $0 0%
Total Operating:$8,393,492 $8,616,413 $5,463,159 $8,783,200 $8,686,100 $69,687 0.8%
Capital Outlay
7230 - COMPUTER SOFTWARE $0 $1,146 $0 $0 $0 -$1,146 -100%
Total Capital Outlay:$0 $1,146 $0 $0 $0 -$1,146 -100%
Total Expense Objects:$9,359,552 $9,925,036 $6,230,686 $9,997,900 $9,888,339 -$36,697 -0.4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 230
Weights & Measures Fund 0571-0720
Department: Community Development Department
Fund Type: Enterprise Fund,
Non-Major Fund
Contact Person: Jerry Fabisch,
Interim Chief Building O cial
Mission Statement
To secure the bene cial interests of the public's health, safety, and welfare in their environment through the enforcement of state and city
codes.
Strategic Plan Goals
*Enhance community trust
*Build trust through communication, education, nancial transparency, and relationship building
*Provide consistent application and enforcement of building and zoning code
2025 Accomplishments
*Completed 1,052 LMD gas pumps (license/inspection cycle 7/1/24 to 6/30/25).
*Completed 113 UPC price veri cations of 3826 items (license/inspection cycle 7/1/24 to 6/30/25).
*Completed 16 package checks of 360 items (license/inspection cycle 7/1/24 to 6/30/25).
2026 Goals
*Attend all the trainings offered by DATCP.
*Ensure consistency and accuracy of devices.
*Collect and maintain inventory of devices throughout the City.
Revenues by Source
Revenue Source
4381 - WEIGHTS AND
MEASURES PERMITS $129,296 $125,000 $129,130 $129,000 $125,000 $0 0%
Total Revenue Source:$129,296 $125,000 $129,130 $129,000 $125,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 231
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $49,333 $52,603 $38,580 $53,000 $45,880 -$6,723 -12.8%
6104 - OVERTIME PAY $316 $3,128 $0 $2,000 $1,040 -$2,088 -66.8%
6249 - MISCELLANEOUS PAY $0 $822 $0 $943 $250 -$572 -69.6%
6302 - FICA - EMPLOYERS SHARE $3,590 $4,026 $2,800 $5,000 $3,590 -$436 -10.8%
6304 - WISCONSIN RETIREMENT
FUND $3,427 $3,657 $2,681 $4,000 $3,380 -$277 -7.6%
6306 - HEALTH INSURANCE $15,973 $16,668 $12,848 $19,000 $16,670 $2 0%
6308 - DENTAL $556 $592 $456 $1,000 $590 -$2 -0.3%
6310 - LIFE INSURANCE $115 $141 $112 $100 $120 -$21 -14.9%
Total Personnel Services:$73,309 $81,637 $57,477 $85,043 $71,520 -$10,117 -12.4%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $362 $400 $384 $400 $400 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $2,443 $7,300 $1,547 $4,300 $4,300 -$3,000 -41.1%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $300 $0 $300 $300 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $300 $0 $200 $300 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $300 $0 $100 $200 -$100 -33.3%
6433 - INTERFUND CHARGE BACKS $1,140 $3,400 $1,536 $1,500 $2,500 -$900 -26.5%
6443 - LEASE EXPENSE $1,448 $1,400 $1,065 $1,400 $1,400 $0 0%
6450 - INSURANCE EXPENSE $1,600 $2,500 $1,575 $2,700 $2,600 $100 4%
6451 - WORKERS COMPENSATION $3,700 $3,800 $3,800 $3,800 $3,700 -$100 -2.6%
6452 - LICENSE & PERMITS $0 $100 $0 $0 $100 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $833 $1,100 $407 $500 $1,100 $0 0%
6520 - OFFICE SUPPLIES $123 $1,500 $141 $600 $1,000 -$500 -33.3%
6529 - NON-INV - SUPPLIES $208 $1,000 $401 $400 $500 -$500 -50%
6550 - MINOR EQUIPMENT $0 $1,000 $431 $500 $4,200 $3,200 320%
Total Operating:$11,857 $24,400 $11,287 $16,700 $22,600 -$1,800 -7.4%
Total Expense Objects:$85,165 $106,037 $68,764 $101,743 $94,120 -$11,917 -11.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 232
Inspection Services Division 0571-0750
Department: Community Development Department
Fund Type: Enterprise Fund,
Non-Major Fund
Contact Person: Jerry Fabisch,
Interim Chief Building O cial
Mission Statement
To secure the bene cial interests of the public's health, safety & welfare in their environment through the enforcement of state & city codes.
Strategic Plan Goals
*Streamline permitting process and approval
*Address perceived development concerns
*Implement survey for post-construction comments and input on permitting process
2025 Accomplishments
*Continued with electronic plan review 100% of the time.
*Completed 90% of inspections in less than 24 hours from time ready.
* Issued 12 new home permits and 2 duplexes (as of 8/8/2025).
*Created a change of use form for properties looking to change the use of a commercial building into a single family home.
2026 Goals
*Implement new code enforcement policy.
*Issue permits 80% of the time at the inspection counter on rst visit.
*Create an inspection guide for customers.
Oshkosh, WI | Budget Book 2026 Page 233
Revenues by Source
Revenue Source
4374 - BUILDING PERMITS $777,483 $500,000 $452,298 $500,000 $500,000 $0 0%
4376 - ELECTRICAL
PERMITS $153,984 $100,000 $92,644 $100,000 $100,000 $0 0%
4377 - HEATING FEES $200,542 $125,000 $123,781 $125,000 $125,000 $0 0%
4378 - PLUMBING PERMITS $108,139 $100,000 $80,063 $100,000 $100,000 $0 0%
4383 - CODE SEALS AND
PLANNING FEES $1,710 $570 $646 $800 $1,000 $430 75.4%
4386 - HOUSING
INSPECTION FEE $2,895 $2,900 $1,810 $2,900 $2,900 $0 0%
4387 - COMPLAINT BASED
HOUSE INSPECT $15,350 $9,000 $6,850 $9,000 $5,000 -$4,000 -44.4%
4388 - OTHER PERMITS $55,180 $45,000 $50,020 $41,000 $30,000 -$15,000 -33.3%
4908 - INTEREST-OTHER
INVESTMENTS $132,303 $0 $76,427 $130,000 $120,000 $120,000 N/A
4972 - MISCELLANEOUS
REVENUE $16 $0 $0 $0 $0 $0 0%
Total Revenue Source:$1,447,603 $882,470 $884,540 $1,008,700 $983,900 $101,430 11.5%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 234
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $670,115 $699,038 $500,166 $704,000 $638,100 -$60,938 -8.7%
6104 - OVERTIME PAY $523 $5,213 $0 $3,000 $2,610 -$2,603 -49.9%
6249 - MISCELLANEOUS PAY $0 $11,391 $0 $0 $9,750 -$1,641 -14.4%
6302 - FICA - EMPLOYERS SHARE $48,621 $54,121 $36,401 $53,000 $49,020 -$5,101 -9.4%
6304 - WISCONSIN RETIREMENT
FUND $46,281 $49,171 $34,762 $50,000 $46,140 -$3,031 -6.2%
6306 - HEALTH INSURANCE $128,676 $137,849 $94,285 $139,000 $123,740 -$14,109 -10.2%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $6,341 $6,724 $4,640 $7,000 $6,450 -$274 -4.1%
6310 - LIFE INSURANCE $1,606 $1,850 $1,259 $2,000 $1,690 -$160 -8.6%
6320 - OTHER BENEFITS $5,948 $0 $0 $0 $0 $0 0%
6350 - GASB 68 PENSION EXPEN -$26,938 $0 $0 $0 $0 $0 0%
6360 - GASB 74 75 OPEB EXPENSE $10,580 $0 $0 $0 $0 $0 0%
Total Personnel Services:$891,754 $966,387 $672,542 $959,030 $877,500 -$88,887 -9.2%
Operating
6402 - PS- AUDIT $1,455 $1,600 $1,514 $1,500 $1,600 $0 0%
6404 - PS - MISC CONSULTING /
STUDIES $120 $300 $60 $200 $200 -$100 -33.3%
6411 -
ADVERTISING/POSTAGE/PRINTING $3,916 $4,000 $2,824 $5,500 $5,800 $1,800 45%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $0 $0 $15,000 $30,000 $30,000 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $18,330 $37,810 $20,689 $37,800 $61,600 $23,790 62.9%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $2,000 $0 $2,000 $2,000 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $76,046 $0 $30,000 $30,000 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $10,612 $10,000 $7,668 $10,000 $16,000 $6,000 60%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,276 $1,100 $1,350 $1,300 $1,300 $200 18.2%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $402 $1,000 $78 $500 $1,500 $500 50%
6433 - INTERFUND CHARGE BACKS $5,059 $6,500 $4,255 $6,500 $6,500 $0 0%
6443 - LEASE EXPENSE $1,448 $1,400 $1,065 $1,600 $1,600 $200 14.3%
6450 - INSURANCE EXPENSE $2,760 $6,300 $2,602 $6,500 $6,300 $0 0%
6451 - WORKERS COMPENSATION $11,100 $11,400 $11,400 $11,400 $11,300 -$100 -0.9%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 235
6452 - LICENSE & PERMITS $778 $1,400 $205 $400 $800 -$600 -42.9%
6454 - TELEPHONE / INTERNET
SERVC $4,195 $4,500 $2,112 $4,000 $4,000 -$500 -11.1%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $24 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $2,123 $2,000 $840 $2,000 $2,000 $0 0%
6529 - NON-INV - SUPPLIES $5,050 $10,000 $5,206 $10,000 $7,000 -$3,000 -30%
6550 - MINOR EQUIPMENT $4,950 $3,300 $2,602 $2,600 $1,300 -$2,000 -60.6%
6612 - DEPRECIATION $13,268 $0 $0 $0 $0 $0 0%
Total Operating:$86,842 $104,610 $140,541 $118,800 $190,800 $86,190 82.4%
Total Expense Objects:$978,596 $1,070,997 $813,082 $1,077,830 $1,068,300 -$2,697 -0.3%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 236
Other Funds Contact Person: Julie Calmes,
Director of Finance
Oshkosh, WI | Budget Book 2026 Page 237
Employee Bene ts Fund 0601-0903
Department: Human Resources Department
Fund Type: Internal Service Fund,
Non-Major Fund
Contact Person: Michelle Behnke,
Human Resources Manager
Mission Statement
To provide bene ts that attract, recruit highly skilled employees, and retain high-performing employees. Health Insurance bene ts are offered to
full-time and regular part-time employees (part-time minimum of 1,200 hours per year).
Strategic Plan Goals
*Enhance the Effectiveness of our City Government
*Recruit, Retain, Engage and Recognize Employees
2025 Accomplishments
*Continue to increase overall usage of the Three Waves Clinic.
2026 Goals
*Continue to evaluate bene t offerings while balancing costs and employee needs.
Revenues by Source
Revenue Source
4966 - OTHER
REIMBURSEMENTS $1,636,874 $1,131,000 $1,075,873 $1,257,000 $1,234,700 $103,700 9.2%
4816 - SERVICE CHARGE-
INTERDEPARTMNTL $0 $45,200 $37,860 $45,200 $0 -$45,200 -100%
5531 - HEALTH INS
CONTRIB-EMPLOYER $0 $0 $11 $0 $0 $0 0%
5532 - HEALTH INS
CONTRIB-EMPLOYEE $10,752,041 $11,156,000 $7,555,889 $11,156,000 $11,156,000 $0 0%
5533 - HEALTH INS
CONTRIB-RETIRED $819,444 $893,000 $613,072 $893,000 $863,000 -$30,000 -3.4%
Total Revenue Source:$13,208,360 $13,225,200 $9,282,704 $13,351,200 $13,253,700 $28,500 0.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 238
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $7,920 $25,905 $17,850 $26,000 $0 -$25,905 -100%
6302 - FICA - EMPLOYERS
SHARE $582 $1,983 $1,269 $2,000 $0 -$1,983 -100%
6304 - WISCONSIN
RETIREMENT FUND $547 $1,801 $1,241 $2,000 $0 -$1,801 -100%
6306 - HEALTH INSURANCE $2,164 $8,334 $5,596 $8,000 $0 -$8,334 -100%
6308 - DENTAL $75 $296 $191 $500 $0 -$296 -100%
6310 - LIFE INSURANCE $5 $70 $68 $100 $0 -$70 -100%
6322 - EMPLOYEE BENEFIT
FEES $11,319 $16,000 $7,884 $16,000 $16,000 $0 0%
Total Personnel Services:$22,611 $54,389 $34,098 $54,600 $16,000 -$38,389 -70.6%
Operating
6404 - PS - MISC CONSULTING
/ STUDIES $11,879,977 $12,867,600 $6,011,294 $11,497,600 $12,564,600 -$303,000 -2.4%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,675 $5,000 $11,166 $10,000 $0 -$5,000 -100%
6441 - RENTAL EXPENSE $689 $0 $0 $0 $0 $0 0%
6529 - NON-INV - SUPPLIES $2,097 $6,800 $3,611 $4,000 $0 -$6,800 -100%
Total Operating:$11,886,437 $12,879,400 $6,026,071 $11,511,600 $12,564,600 -$314,800 -2.4%
Total Expense Objects:$11,909,048 $12,933,789 $6,060,169 $11,566,200 $12,580,600 -$353,189 -2.7%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 239
Workers Compensation Fund 0603-0909
Department: Human Resources Department
Fund Type: Internal Service Fund,
Non-Major Fund
Contact Person: Paul Greeninger,
Safety & Risk Management O cer
Mission Statement
The function of Safety is to provide a safe workplace for our employees, to comply with Department of Safety and Professional Services
Regulations (including safety education of all employees), and to manage the City's worker compensation claims.
Strategic Plan Goals
*Enhance the effectiveness of our City Government
2025 Accomplishments
*Negotiated a 0% increase for workers compensation stop-loss coverage.
*Conducted City-Wide Safety Refresher Training.
2026 Goals
*Develop and provide Workers Compensation training to supervisory staff.
*Evaluate pre-employment testing and occupational health offerings for potential cost saving and e ciency.
Revenues by Source
Revenue Source
4816 - SERVICE CHARGE-
INTERDEPARTMNTL $985,200 $1,011,700 $1,011,700 $1,011,700 $999,700 -$12,000 -1.2%
Total Revenue Source:$985,200 $1,011,700 $1,011,700 $1,011,700 $999,700 -$12,000 -1.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 240
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $30,354 $31,269 $22,913 $32,000 $32,950 $1,681 5.4%
6106 - WORKERS
COMPENSATION PAY $55,193 $15,000 $18,678 $28,000 $15,000 $0 0%
6302 - FICA - EMPLOYERS SHARE $2,280 $2,393 $1,735 $3,000 $2,520 $127 5.3%
6304 - WISCONSIN RETIREMENT
FUND -$11,497 $2,174 $4,611 $7,000 $2,370 $196 9%
6306 - HEALTH INSURANCE $1,894 $3,514 $2,342 $4,000 $3,510 -$4 -0.1%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $446 $474 $316 $500 $470 -$4 -0.8%
6310 - LIFE INSURANCE $32,998 $83 $158 $500 $80 -$3 -3.6%
Total Personnel Services:$111,668 $55,937 $51,783 $76,030 $56,900 $963 1.7%
Operating
6404 - PS - MISC CONSULTING /
STUDIES $14,225 $21,000 $7,533 $12,000 $20,000 -$1,000 -4.8%
6412 - CONTRACTUAL
AGREEMENT PYMNTS $635,830 $700,000 $256,447 $700,000 $750,000 $50,000 7.1%
6415 -
SUBSCRIPTION/LICENSING
CNTRCTS
$178 $200 $106 $125 $600 $400 200%
6417 - 3RD PARTY CONTRACTED
SERVICE $9,982 $10,000 $0 $1,500 $2,500 -$7,500 -75%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,028 $1,300 $132 $150 $1,300 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $125 $200 $0 $150 $200 $0 0%
6451 - WORKERS
COMPENSATION $228,249 $228,300 $169,791 $170,000 $170,000 -$58,300 -25.5%
6454 - TELEPHONE / INTERNET
SERVC $0 $100 $0 $100 $200 $100 100%
6469 - UNCOLLECTIBLE
ACCOUNTS -$1,098 $0 $0 $0 $0 $0 0%
6521 - INVENTORY SUPPLIES $0 $200 $359 $275 $400 $200 100%
Total Operating:$888,519 $961,300 $434,368 $884,300 $945,200 -$16,100 -1.7%
Total Expense Objects:$1,000,187 $1,017,237 $486,151 $960,330 $1,002,100 -$15,137 -1.5%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 241
Central City Fund 0609-0450/0430
Department: Public Works Department
Fund Type: Internal Service Fund,
Non-Major Fund
Contact Person: Ryan Lemke: Field Operations Manager, Andy Hintz:
Street Division Manager
Mission Statement
To provide support services to meet the operational requirements of the Department of Public Works and other City Departments.
To plan and implement maintenance and repairs of streets and sewers to insure they remain in a safe and serviceable condition
Strategic Plan Goals
*Improve and maintain our infrastructure - street maintenance
*Improve and maintain our infrastructure - storm and sanitary sewer collection system
*Improve and maintain our infrastructure - city equipment
2025 Accomplishments
*Provided assistance and support to numerous city divisions and departments including: RDA, Sign/Electric, Parks, Transit, Museum, Water,
Wastewater and Sanitation.
*Paved walking trails in Menominee Park, South Park, and Rusch Park.
*Assist the Museum with delivery and handling of Tiffany's Gardens in Glass Exhibition
*Improved preventative maintenance/minimize unscheduled downtime.
*All vehicle and equipment purchases have been completed for 2025 CIP
*Streamlined up tting through the open bidding process.
*Collaborated with other City departments to obtain properly sized vehicles and equipment to best complete operational tasks
2026 Goals
*Continue to assist DPW divisions and other city departments with projects as needed.
*Continue to provide e cient snow and ice removal.
*Continue to improve the quality of our eet through preventative maintenance.
*Continue to improve preventive maintenance/minimize unscheduled downtime by utilizing the Munis work order system
*Purchase vehicles and equipment that are apporved in the 2026 CIP.
Oshkosh, WI | Budget Book 2026 Page 242
Central City - Streets Revenues by Source
Central City - Streets Expenditures by Expense Type
Oshkosh, WI | Budget Book 2026 Page 243
Central City - Central Garage Revenues by Source
Central City - Central Garage Expenditures by Expense Type
Oshkosh, WI | Budget Book 2026 Page 244
Trusts Fund 0707-0071
Department: Finance Department
Fund Type: Permanent Fund
Non-Major Fund
Contact Person: Clara Pickett,
Assistant Finance Director
Revenues by Source
Revenue Source
4908 - INTEREST-OTHER
INVESTMENTS $504,417 $375,000 $282,479 $415,100 $364,100 -$10,900 -2.9%
4916 - CAPITAL GAINS ON
INVESTMENTS $584,808 $884,200 $1,111,721 $1,590,100 $1,423,900 $539,700 61%
4952 - GIFTS &
DONATIONS $930,864 $37,500 $215,533 $220,050 $67,000 $29,500 78.7%
4972 - MISCELLANEOUS
REVENUE $70,746 $18,000 $18,446 $18,600 $18,000 $0 0%
5299 - TSF FROM OTHER
FUNDS $0 $0 $5,660 $5,600 $0 $0 0%
Total Revenue Source:$2,090,835 $1,314,700 $1,633,838 $2,249,450 $1,873,000 $558,300 42.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Expenditures by Expense Type
Expense Objects
Operating
6417 - 3RD PARTY
CONTRACTED SERVICE $10,591 $5,017 $6,762 $10,000 $10,000 $4,983 99.3%
6465 - BANK FEES $56,622 $72,750 $95,670 $51,400 $49,900 -$22,850 -31.4%
6524 - SPECIALTY
SUPPLIES $104,066 $0 $0 $0 $0 $0 0%
6529 - NON-INV -
SUPPLIES $204 $0 $204 $200 $0 $0 0%
7470 - TSF TO OTHER $203,339 $227,500 $173,450 $331,000 $235,150 $7,650 3.4%
Total Operating:$374,821 $305,267 $276,085 $392,600 $295,050 -$10,217 -3.3%
Total Expense Objects:$374,821 $305,267 $276,085 $392,600 $295,050 -$10,217 -3.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 245
Redevelopment Authority Fund 0901-0999
Department: Community Development Department
Category: Component Unit
Contact Person: Sara Rutkowski,
Director of Community Development
Mission Statement
The Common Council created the Redevelopment Authority (RDA) in 2003. The primary emphasis and focus of the Redevelopment Authority is
the redevelopment and revitalization of the central city, downtown, and riverfront. The RDA can acquire blighted properties, demolish and
remediate sites, and provide public improvements that promote the redevelopment of the City.
Strategic Plan Goals
*Support redevelopment opportunities throughout the City
2025 Accomplishments
*Continued to acquire blighted properties for neighborhood and commercial redevelopment.
*Continued to acquire/rehabilitate/demolish/sell residential properties.
2026 Goals
*Continue to acquire blighted properties for neighborhood redevelopment.
*Continue to acquire/rehabilitate/demolish/sell residential properties.
*Continue to market available properties.
Oshkosh, WI | Budget Book 2026 Page 246
Expenditures by Expense Type
Expense Objects
Operating
6450 - INSURANCE
EXPENSE $5,194 $5,300 $5,199 $5,300 $5,300 $0 0%
6451 - WORKERS
COMPENSATION $756 $800 $675 $800 $800 $0 0%
6467 - RDA INTERFUND
CHARGEBACK $63,834 $24,260 $262,805 $281,900 $52,350 $28,090 115.8%
Total Operating:$69,784 $30,360 $268,679 $288,000 $58,450 $28,090 92.5%
Capital Outlay
7208 - LAND & LAND
IMPVMTS $0 $90,000 $0 $0 $0 -$90,000 -100%
Total Capital Outlay:$0 $90,000 $0 $0 $0 -$90,000 -100%
Total Expense Objects:$69,784 $120,360 $268,679 $288,000 $58,450 -$61,910 -51.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 247
DEPARTMENTS
Oshkosh, WI | Budget Book 2026 Page 248
City Council 0100-0010
Rebecca Grill
City Manager
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
To create a thriving and sustainable community offering abundant opportunities for work and life, while providing goods and services in pursuit
of a safe and vibrant community.
Strategic Plan Goals
*Effectiveness of government
*Infrastructure
*Quality of life
Oshkosh, WI | Budget Book 2026 Page 249
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $36,839 $36,500 $26,412 $37,000 $36,500 $0 0%
6302 - FICA - EMPLOYERS SHARE $2,818 $2,793 $2,020 $3,000 $2,790 -$3 -0.1%
Total Personnel Services:$39,657 $39,293 $28,432 $40,000 $39,290 -$3 0%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $33 $100 $97 $100 $100 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,800 $2,000 $1,845 $2,000 $2,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $975 $4,000 $2,233 $3,100 $4,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $14,881 $15,700 $15,573 $15,500 $16,700 $1,000 6.4%
6520 - OFFICE SUPPLIES $1,968 $2,000 $1,764 $2,000 $2,000 $0 0%
6529 - NON-INV - SUPPLIES $1,138 $2,000 $396 $1,200 $2,000 $0 0%
6550 - MINOR EQUIPMENT $145 $300 $0 $0 $100 -$200 -66.7%
Total Operating:$20,940 $26,100 $21,908 $23,900 $26,900 $800 3.1%
Total Expense Objects:$60,597 $65,393 $50,340 $63,900 $66,190 $797 1.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 250
City Manager 0100-0020
Rebecca Grill
City Manager
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
To provide leadership and direction in the implementation of City Council policy objectives and administration of city services and programs,
ensuring accountability, community responsiveness and customer service excellence.
Strategic Plan Goals
*Enhance our quality of life services
*Improve and maintain our infrastructure
*Support economic development
*Strengthen our neighborhoods
*Provide a safe, secure, and healthy community
*Enhance the effectiveness of our city government
Oshkosh, WI | Budget Book 2026 Page 251
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $250,558 $265,110 $176,450 $234,000 $704,260 165.6%$439,150
6104 - OVERTIME PAY $66 $0 $0 $0 $500 N/A $500
6302 - FICA - EMPLOYERS SHARE $16,906 $20,281 $13,523 $18,000 $53,880 165.7%$33,599
6304 - WISCONSIN RETIREMENT
FUND $17,288 $18,426 $12,222 $17,000 $50,160 172.2%$31,734
6306 - HEALTH INSURANCE $0 $25,975 $15,152 $20,000 $75,470 190.5%$49,495
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -100%-$1,030
6308 - DENTAL $0 $1,395 $813 $2,000 $3,780 171%$2,385
6310 - LIFE INSURANCE $1,242 $699 $517 $1,000 $1,540 120.3%$841
6320 - OTHER BENEFITS $3,391 $3,600 $2,511 $3,600 $3,600 0%$0
Total Personnel Services:$289,451 $336,516 $222,218 $296,630 $893,190 165.4%$556,674
Operating
6404 - PS - MISC CONSULTING /
STUDIES $3,509 $2,600 $300 $500 $27,600 961.5%$25,000
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $10 $0 $0 0%$0
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $0 $0 $0 $250,000 N/A $250,000
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $23 $100 $247 $400 $142,600 142,500%$142,500
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,917 $9,000 $4,140 $5,000 $14,000 55.6%$5,000
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $2,891 $3,300 $150 $6,300 $6,900 109.1%$3,600
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $6,000 $6,000 $3,500 $6,000 $6,500 8.3%$500
6433 - INTERFUND CHARGE BACKS $0 $0 $0 $0 $1,000 N/A $1,000
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $1,000 N/A $1,000
6461 - CONTINGENCY $0 $0 $0 $0 $3,450,000 N/A $3,450,000
6520 - OFFICE SUPPLIES $316 $500 $334 $500 $1,600 220%$1,100
6529 - NON-INV - SUPPLIES $75 $300 $23 $100 $8,100 2,600%$7,800
Total Operating:$16,730 $21,800 $8,704 $18,800 $3,909,300 17,832.6%$3,887,500
Total Expense Objects:$306,181 $358,316 $230,922 $315,430 $4,802,490 1,240.3%$4,444,174
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 252
Community & Engagement 0100-0170
Rebecca Grill
City Manager
Department: Administrative Services Manager
Fund Type: General Fund (Major Fund)
Category: General Government
Revenues by Source
Revenue Source
4972 -
MISCELLANEOUS
REVENUE
$0 $0 $0 $0 $0 $3,562,300 $3,562,300 N/A
Total Revenue Source:$0 $0 $0 $0 $0 $3,562,300 $3,562,300 N/A
Name FY2024
Budget:
Amended
FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 253
Expenditures by Expense Type
.
.
Expense Objects
6102 - REGULAR PAY $0 $0 $0 $0 $298,590 $298,590 N/A
6104 - OVERTIME PAY $0 $0 $0 $0 $500 $500 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $22,850 $22,850 N/A
6304 - WISCONSIN RETIREMENT
FUND $0 $0 $0 $0 $21,510 $21,510 N/A
6306 - HEALTH INSURANCE $0 $0 $0 $0 $41,490 $41,490 N/A
6308 - DENTAL $0 $0 $0 $0 $2,390 $2,390 N/A
6310 - LIFE INSURANCE $0 $0 $0 $0 $780 $780 N/A
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $0 $0 $0 $250,000 $250,000 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $127,000 $127,000 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $0 $0 $0 $5,000 $5,000 N/A
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $0 $0 $500 $500 N/A
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $0 $0 $0 $500 $500 N/A
6433 - INTERFUND CHARGE BACKS $0 $0 $0 $0 $1,000 $1,000 N/A
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $1,000 $1,000 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $1,000 $1,000 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $2,000 $2,000 N/A
Total Expense Objects:$0 $0 $0 $0 $776,110 $776,110 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 254
City Attorney 0100-0030
Lynn Lorenson
City Attorney
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The mission of the City Attorney's O ce is to provide high quality legal services in an e cient, timely, and effective manner for the bene t of the
City of Oshkosh.
Strategic Plan Goals
*Support economic development by providing legal support for redevelopment projects, TIF’s, and economic development projects
*Enhance the effectiveness of our City Government by training and developing employees and communication through agendas, memos and
other documents
*Support other departments/divisions in advancing their direct goals through advice, drafting and review of agreements and policies, and
providing other support and services as needed
2025 Accomplishments
*Drafted and updated various ordinances, including pedestrian mall ordinance, alcohol beverage ordinances, parking ordinances, massage
therapy regulation, updated special assessment ordinances, and various clean-up ordinances. Also assisted Community Development with
updating ordinances and ordinance templates for their use.
*Developed training modules on legislative and quasi-legislative roles for council, boards and commissions, updated council and board and
commission manuals and put them online for better access, updated the plan commission manual, developed a training manual for staff who
assist boards and commissions. Created guidance document for staff working with condemnation.
*Continued to work through issues related to Sanitary Districts agreements. Assisted Public Works, Community Development, transportation
and facilities with various projects including phosphorus reduction projects at WWTP, Clearwells project, ozone replacement project, reviewed
and updated template contract agreements for staff use, reviewed 2025 WPDES permit renewal, worked with staff in relation to various real
estate matters for projects including new transit facility and parking lot issues.
2026 Goals
*Continue to support economic development through assisting Community Development with projects, development agreements and various
documents needed for projects such as easements, encroachment agreements deeds, and closing agreements. Work with Community
Development to assist with transitions recommended in 2025 study.
*Continue development of training modules and/or handbooks (at least 3 products) for city employees and o cials.
*Implement new case management software to allow for better management of case and project les within the city attorney's o ce; transition
to new municipal code software which will provide greater search ability; and work with other departments to implement updated software and
procedures for e ciency, better tracking and access to data and project information.
Oshkosh, WI | Budget Book 2026 Page 255
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $401,903 $368,266 $268,116 $372,000 $387,210 $18,944 5.1%
6103 - REGULAR PAY - TEMP
EMPLOYEE $4,036 $5,329 $3,159 $4,400 $4,590 -$739 -13.9%
6302 - FICA - EMPLOYERS SHARE $30,127 $28,582 $20,182 $29,000 $29,980 $1,398 4.9%
6304 - WISCONSIN RETIREMENT
FUND $27,740 $25,596 $18,634 $26,000 $27,880 $2,284 8.9%
6306 - HEALTH INSURANCE $36,910 $33,209 $22,138 $31,000 $33,200 -$9 0%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,076 $3,046 $2,029 $3,000 $3,040 -$6 -0.2%
6310 - LIFE INSURANCE $1,624 $768 $1,104 $2,000 $810 $42 5.5%
Total Personnel Services:$505,417 $465,826 $336,393 $468,430 $486,710 $20,884 4.5%
Operating
6403 - PS - LEGAL $0 $0 $0 $0 $50,000 $50,000 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $3,691 $4,300 $2,520 $4,300 $10,000 $5,700 132.6%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $7,344 $8,700 $6,678 $8,700 $8,200 -$500 -5.7%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,736 $1,800 $1,844 $1,800 $2,100 $300 16.7%
6443 - LEASE EXPENSE $1,234 $2,600 $1,125 $2,600 $2,600 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $244 $240 $176 $240 $200 -$40 -16.7%
6520 - OFFICE SUPPLIES $365 $600 $282 $600 $600 $0 0%
6529 - NON-INV - SUPPLIES $1,974 $3,800 $1,933 $3,800 $3,800 $0 0%
Total Operating:$16,588 $22,040 $14,557 $22,040 $77,500 $55,460 251.6%
Total Expense Objects:$522,005 $487,866 $350,950 $490,470 $564,210 $76,344 15.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 256
Finance 0100-0071
Julie Calmes
Director of Finance
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The mission of the Finance Department is to maintain the integrity of the City through nancial services, timely information and analysis,
innovation, nancial management, and appropriate controls. Our goals are to: (1) accurately record & report all transactions, (2) prudently
manage all cash and investments, (3) responsibly execute borrowings, (4) prudently manage the nancial operations of the three Utilities, and
(5) assist internal and external customers with nance related issues, challenges, and opportunities to the best of our ability.
Strategic Plan Goals
*Continue to review and assess the fund balance policy for sustainability
*Consider strategies for optimal use of excess fund balance in alignment with City priorities and scal policies
*Apply strategic plan initiative to the annual budget planning and funding process
Revenues by Source
Revenue Source
Miscellaneous Income
4901 - INTEREST $118,382 $0 $0 $0 $109,500 $109,500 N/A
4972 - MISCELLANEOUS
REVENUE $26 $0 $0 $0 $0 $0 0%
Total Miscellaneous
Income:$118,408 $0 $0 $0 $109,500 $109,500 N/A
Total Revenue Source:$118,408 $0 $0 $0 $109,500 $109,500 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 257
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $594,392 $669,984 $483,328 $670,000 $723,720 $53,736 8%
6103 - REGULAR PAY - TEMP
EMPLOYEE $1,707 $2,607 $0 $0 $0 -$2,607 -100%
6104 - OVERTIME PAY $6,308 $5,000 $0 $5,000 $5,000 $0 0%
6302 - FICA - EMPLOYERS SHARE $43,392 $51,844 $35,057 $51,000 $56,500 $4,656 9%
6304 - WISCONSIN RETIREMENT
FUND $41,145 $46,917 $33,372 $47,000 $53,200 $6,283 13.4%
6306 - HEALTH INSURANCE $150,189 $163,087 $110,373 $152,000 $167,760 $4,673 2.9%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $6,316 $7,077 $4,700 $7,000 $7,150 $73 1%
6310 - LIFE INSURANCE $1,436 $1,776 $1,183 $2,000 $1,940 $164 9.2%
Total Personnel Services:$844,885 $949,322 $669,044 $935,030 $1,015,270 $65,948 6.9%
Operating
6402 - PS- AUDIT $35,275 $38,000 $36,717 $38,000 $40,000 $2,000 5.3%
6411 -
ADVERTISING/POSTAGE/PRINTING $840 $0 $0 $0 $0 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $17,050 $20,000 $15,977 $16,500 $20,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $11,575 $14,000 $10,648 $11,000 $12,000 -$2,000 -14.3%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,316 $2,500 $1,180 $1,500 $1,500 -$1,000 -40%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $42 $1,000 $13 $200 $200 -$800 -80%
6443 - LEASE EXPENSE $6,872 $6,000 $5,762 $7,500 $7,500 $1,500 25%
6454 - TELEPHONE / INTERNET
SERVC $60 $0 $0 $0 $0 $0 0%
6462 - INVENTORY OVER/SHORT $6,997 $2,000 $22,371 $20,000 $5,000 $3,000 150%
6464 - CASH OVER / SHORT -$167 $0 $72 $50 $0 $0 0%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $103 $100 $0 $0 0%
6520 - OFFICE SUPPLIES $2,014 $3,000 $912 $2,000 $2,500 -$500 -16.7%
6529 - NON-INV - SUPPLIES $199 $500 $177 $200 $250 -$250 -50%
6550 - MINOR EQUIPMENT $841 $2,500 $685 $700 $1,000 -$1,500 -60%
Total Operating:$82,913 $89,500 $94,616 $97,750 $89,950 $450 0.5%
Total Expense Objects:$927,798 $1,038,822 $763,659 $1,032,780 $1,105,220 $66,398 6.4%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 258
Taxes & Interest 0100-0072
Julie Calmes
Director of Finance
Revenues by Source
Revenue Source
4102 - GENERAL
PROPERTY TAX-CITY $24,020,000 $20,384,500 $20,450,500 $20,384,500 $25,426,000 $5,041,500 24.7%
4108 - MOBILE HOME
FEES $215,520 $215,000 $153,489 $195,000 $200,000 -$15,000 -7%
4112 - PMT-IN LIEU OF
TAX-UTILITY $1,542,600 $1,542,600 $0 $1,542,600 $1,542,600 $0 0%
4118 - PMT-IN LIEU OF
TAX-OTHER $165,245 $225,000 $193,121 $195,000 $225,000 $0 0%
4120 - INTEREST-TAXES $128,545 $100,000 $107,178 $107,000 $105,000 $5,000 5%
4560 - WEED CUTTING $12,957 $16,000 $9,248 $10,000 $12,000 -$4,000 -25%
4561 - SNOW REMOVAL $22,138 $80,000 $18,643 $20,000 $25,000 -$55,000 -68.7%
4910 - INTEREST-
INSTALLMENT S/A $338,625 $325,000 $326,040 $325,000 $320,000 -$5,000 -1.5%
4972 - MISCELLANEOUS
REVENUE $22,002 $5,000 $0 $0 $0 -$5,000 -100%
Total Revenue Source:$26,467,631 $22,893,100 $21,258,219 $22,779,100 $27,855,600 $4,962,500 21.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 259
Expenditures by Expense Type
Expense Objects
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $0 $309 $0 $0 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $13,763 $0 $0 $0 $0 $0 0%
6434 - PROPERTY TAX EQUIVALENT $78,756 $80,000 $56,040 $75,000 $75,000 -$5,000 -6.2%
6469 - UNCOLLECTIBLE ACCOUNTS $0 $0 $41,829 $41,500 $0 $0 0%
Total Operating:$92,519 $80,000 $98,178 $116,500 $75,000 -$5,000 -6.2%
Total Expense Objects:$92,519 $80,000 $98,178 $116,500 $75,000 -$5,000 -6.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 260
Other Revenue 0100-0073
Julie Calmes
Director of Finance
Department: Finance Department
Fund Type: General Fund (Major Fund)
Category: General Government
Revenues by Source
Revenue Source
4210 - STATE AID-
SHARED TAXES $11,636,058 $11,800,000 $1,769,337 $11,800,000 $12,197,000 $397,000 3.4%
4228 - STATE AID-LOCAL
STREETS $2,512,625 $2,396,000 $1,795,408 $2,396,000 $2,285,000 -$111,000 -4.6%
4229 - STATE AID -
CONNECTING HWY $461,762 $462,400 $346,827 $462,400 $455,200 -$7,200 -1.6%
4232 - STATE AID-PYMT
FOR MUNIC SRVS $1,114,289 $1,019,000 $1,018,557 $1,019,000 $1,719,500 $700,500 68.7%
4236 - STATE AID-OTHER $15,353 $115,500 $17,329 $115,500 $114,300 -$1,200 -1%
4237 - STATE AID-
COMPUTER CREDIT $633,621 $633,600 $633,621 $633,600 $633,800 $200 0%
4238 - STATE AID-
EXPEND RESTRAINT $1,588,812 $1,588,800 $1,588,812 $1,588,800 $1,544,100 -$44,700 -2.8%
4239 - STATE PERSONAL
PROPERTY AID $150,742 $865,150 $865,151 $865,150 $866,900 $1,750 0.2%
4265 - PRIVATE GRANT $3,580 $0 $0 $0 $0 $0 0%
4519 - PROPERTY
SEARCH FEES $43,533 $45,000 $23,334 $35,000 $35,000 -$10,000 -22.2%
4907 - INTEREST -
ACCOUNTS RECEIVABLE $1,602 $3,500 $1,315 $2,000 $2,000 -$1,500 -42.9%
4908 - INTEREST-OTHER
INVESTMENTS $3,365,475 $2,000,000 $2,531,183 $3,200,000 $3,200,000 $1,200,000 60%
4916 - CAPITAL GAINS
ON INVESTMENTS -$42,648 $0 -$45,438 $0 $0 $0 0%
4972 - MISCELLANEOUS
REVENUE $51,587 $83,600 $72,732 $52,400 $74,400 -$9,200 -11%
5300 - SALE OF CAPITAL
ASSETS $123,326 $100,000 $140,745 $150,000 $100,000 $0 0%
Total Revenue Source:$21,659,717 $21,112,550 $10,758,913 $22,319,850 $23,227,200 $2,114,650 10%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 261
Public Safety
Police and Fire Department
Oshkosh, WI | Budget Book 2026 Page 262
Police 0100-0211
Dean Smith
Police Chief
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
To promote public safety and to enhance the quality of life in our community through innovative policing and community partnerships.
Strategic Plan Goals
*Enhance community trust in public safety
*Enhance crime prevention
*Provide well-trained, effective and equipped public safety professionals
*Continue to improve strategies to address the mental health crisis & substance abuse in the community
*Improve transportation safety within the community
2025 Accomplishments
*Enhanced recruitment processes to attract non-certi ed and certi ed lateral entry police o cers.
*Implemented the Community Impact Team and established a downtown satellite location.
*Successfully completed the department's 4-year re-accreditation through CALEA.
*Reduced crime numbers for Part 1 offenses.
*Implemented succession planning to anticipate future vacancies and plan for them.
2026 Goals
*Conduct an ongoing recruiting process for open positions and be fully staffed by December 2026.
*Continue to utilize the Community Impact Team to address issues related to homelessness by partnering with advocacy groups and providing
resources to identify causes of homelessness.
*Continue a reduction in Part 1 offenses of 5% for the calendar year of 2026.
Oshkosh, WI | Budget Book 2026 Page 263
Revenues by Source
Revenue Source
4206 - FEDERAL AID-
POLICE $51,179 $40,000 $18,425 $40,500 $40,000 $0 0%
4226 - STATE AID-POLICE $0 $29,200 $2,715 $29,800 $45,600 $16,400 56.2%
4240 - COUNTY AID-
OTHER AID $27,159 $8,000 $20,762 $21,000 $15,000 $7,000 87.5%
4253 - OTHER
GOVERNMENT AID-
POLICE
$366,227 $323,500 $0 $307,700 $320,800 -$2,700 -0.8%
4402 - PARKING
VIOLATIONS $438,129 $534,100 $292,921 $588,800 $580,000 $45,900 8.6%
4406 - CITY FINES FROM
COURT $257,363 $280,000 $182,128 $281,800 $280,000 $0 0%
4521 - PD SPEC EVENT
REVENUE $196,280 $224,000 $226,966 $234,000 $224,000 $0 0%
4522 - PD NON-SPEC
EVENT REVENUE $19,180 $30,000 $12,029 $24,200 $25,000 -$5,000 -16.7%
4532 - POLICE
DEPARTMENT FEES $8,574 $7,500 $4,451 $7,800 $7,500 $0 0%
4952 - GIFTS &
DONATIONS $0 $125,000 $0 $0 $125,000 $0 0%
4972 - MISCELLANEOUS
REVENUE $41,401 $0 $0 $0 $0 $0 0%
5299 - TSF FROM OTHER
FUNDS $0 $0 $0 $10,300 $14,500 $14,500 N/A
Total Revenue Source:$1,405,491 $1,601,300 $760,397 $1,545,900 $1,677,400 $76,100 4.8%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 264
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $10,168,614 $11,279,068 $7,243,632 $10,444,000 $11,389,920 $110,852 1%
6103 - REGULAR PAY - TEMP
EMPLOYEE $2,338 $0 $324 $24,000 $0 $0 0%
6104 - OVERTIME PAY $1,132,060 $883,949 $784,548 $992,000 $921,520 $37,571 4.3%
6302 - FICA - EMPLOYERS SHARE $836,892 $930,922 $594,976 $865,000 $964,770 $33,848 3.6%
6304 - WISCONSIN RETIREMENT
FUND $1,506,384 $1,687,665 $1,114,520 $1,588,000 $1,741,220 $53,555 3.2%
6306 - HEALTH INSURANCE $1,857,213 $2,147,721 $1,284,759 $1,841,000 $2,042,600 -$105,121 -4.9%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $83,846 $111,134 $60,132 $92,000 $94,920 -$16,214 -14.6%
6310 - LIFE INSURANCE $13,517 $28,124 $10,127 $21,000 $29,100 $976 3.5%
Total Personnel Services:$15,600,863 $17,069,613 $11,094,048 $15,868,030 $17,184,050 $114,437 0.7%
Operating
6404 - PS - MISC CONSULTING /
STUDIES $2,464 $11,000 $8,536 $9,800 $4,500 -$6,500 -59.1%
6411 -
ADVERTISING/POSTAGE/PRINTING $228 $200 $0 $200 $200 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $152,035 $250,200 $221,631 $233,600 $455,500 $205,300 82.1%
6413 - CONTRACTUAL
EMPLOYMENT $50,000 $94,600 $1,537 $80,300 $116,400 $21,800 23%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $43,983 $80,800 $62,060 $76,100 $133,000 $52,200 64.6%
6416 - PREVENTATIVE MNTC
CONTRACTS $17,907 $41,600 $42,581 $43,500 $23,200 -$18,400 -44.2%
6417 - 3RD PARTY CONTRACTED
SERVICE $96,462 $86,300 $64,346 $81,900 $76,900 -$9,400 -10.9%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $19,911 $32,000 $10,851 $21,500 $25,000 -$7,000 -21.9%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $65,932 $75,000 $38,676 $75,000 $75,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $2,038 $2,000 $655 $2,000 $2,000 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $67,426 $16,403 $11,482 $11,500 $13,800 -$2,603 -15.9%
6433 - INTERFUND CHARGE BACKS $230,191 $208,200 $104,728 $203,600 $208,200 $0 0%
6443 - LEASE EXPENSE $14,469 $17,600 $15,292 $17,600 $28,900 $11,300 64.2%
6454 - TELEPHONE / INTERNET
SERVC $73,186 $78,280 $40,109 $61,200 $72,600 -$5,680 -7.3%
6455 - UTILITY EXPENSE $5,819 $17,200 $8,374 $17,200 $16,300 -$900 -5.2%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 265
6519 - NON-INVENTORY FUEL $0 $0 $65 $65 $0 $0 0%
6520 - OFFICE SUPPLIES $24,579 $26,500 $22,438 $26,500 $26,500 $0 0%
6523 - MEDICAL SUPPLIES $1,384 $2,300 $2,340 $2,300 $1,900 -$400 -17.4%
6529 - NON-INV - SUPPLIES $83,993 $87,996 $59,490 $88,200 $72,400 -$15,595 -17.7%
6550 - MINOR EQUIPMENT $111,771 $51,084 $34,502 $53,800 $146,200 $95,116 186.2%
6502 - UNIFORMS/BOOTS/SHOES $0 $67,700 $46,941 $71,100 $50,600 -$17,100 -25.3%
Total Operating:$1,063,778 $1,246,962 $796,634 $1,176,965 $1,549,100 $302,138 24.2%
Capital Outlay
7210 - MOTOR VEHICLES $378,002 $400,300 $385,542 $396,600 $473,000 $72,700 18.2%
Total Capital Outlay:$378,002 $400,300 $385,542 $396,600 $473,000 $72,700 18.2%
Total Expense Objects:$17,042,643 $18,716,875 $12,276,224 $17,441,595 $19,206,150 $489,275 2.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 266
Animal Care 0100-0214
Dean Smith
Police Chief
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
The mission of the Oshkosh Area Humane Society is to provide compassionate care and comfort to animals in need and to build a community
that promotes humane treatment of all animals.
Strategic Plan Goals
*Offer animal medical and behavioral services to our community through the Gray Muzzle program for senior dogs, assisted with behavioral
training by funding up to 5 sessions with certi ed dog trainers that are covered by the Ain't Misbehaving Program grants.
*Decrease owner surrenders via various programs at the shelter-emergency medical bill assistance, food pantry, behavioral counseling for
animal owners by our staff trained in behavioral counseling.
*Offered various resources to the public regarding responsible pet ownership and humane treatment.
*Worked with OPD to identify potential animal abuse cases and welfare checks. Assisted with resources in investigations (sending specimens
for necropsy). Took in strays from the areas of our service and impound situations.
2025 Accomplishments
*Participated in various community events to raise awareness regarding services offered at the humane society and presented at the Common
Council so that the community is aware of all the resources available from our shelter.
*Staff training by OPD on CRASE.
*Continued the TNVR program to reduce the feral cat colonies in the city.
2026 Goals
*Continue educating the community on services provided at OAHS with the help of various programs and grants.
*Continue partnering with OPD to identify animal abuse and cruelty cases in the city, take in stray animals from the city of Oshkosh as well as
impound cases.
*Continue offering medical and behavioral services to the animals in our community including low cost vaccine and microchip services. Help
connect the public with low cost spay resources.
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $104,958 $107,600 $107,582 $110,000 $60,000 -$47,600 -44.2%
Total Operating:$104,958 $107,600 $107,582 $110,000 $60,000 -$47,600 -44.2%
Total Expense Objects:$104,958 $107,600 $107,582 $110,000 $60,000 -$47,600 -44.2%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 267
Auxiliary Police 0100-0217
Dean Smith
Police Chief
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
The Oshkosh Auxiliary Police is an organization comprised of community minded civilian volunteers and exist to assist and support the
Oshkosh Police Department with additional trained manpower whenever called upon. Auxiliary O cers are dedicated to public service;
committed to providing competent volunteer law enforcement services to our community with a high degree of courtesy, honor, respect, and
pride.
Strategic Plan Goals
*Ensure a high level of response to emergencies
*Improve transportation safety within the community with a speed awareness program
*Provide continued training for special event services, Tra c Incident Management.
2025 Accomplishments
*Provided sta ng for all requested special events.
*Deployed speed awareness trailers through the city.
2026 Goals
*Continue recruitment efforts to bring on ve new members throughout the year 2026.
*Train all members in Tra c Incident Management.
*Continue speed awareness program with a focus on troubled neighborhoods.
Oshkosh, WI | Budget Book 2026 Page 268
Expenditures by Expense Type
Expense Objects
Operating
6417 - 3RD PARTY CONTRACTED
SERVICE $634 $900 $62 $1,100 $800 -$100 -11.1%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $1,500 $0 $1,500 $1,500 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,496 $2,000 $0 $1,800 $0 -$2,000 -100%
6454 - TELEPHONE / INTERNET
SERVC $402 $600 $208 $600 $600 $0 0%
6520 - OFFICE SUPPLIES $0 $100 $102 $100 $100 $0 0%
6529 - NON-INV - SUPPLIES $1,195 $1,300 $1,298 $1,300 $800 -$500 -38.5%
6502 - UNIFORMS/BOOTS/SHOES $0 $0 $136 $0 $1,800 $1,800 N/A
Total Operating:$3,727 $6,400 $1,807 $6,400 $5,600 -$800 -12.5%
Total Expense Objects:$3,727 $6,400 $1,807 $6,400 $5,600 -$800 -12.5%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 269
Crossing Guards 0100-0218
Dean Smith
Chief of Police
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
To promote public safety and to enhance the quality of life in our community through innovative policing and community partnerships.
Strategic Plan Goals
*Improve transportation safety within the community
2025 Accomplishments
*No injuries occurred among children or crossing guards.
*Issued new rain jackets that also serve as high-visibility vests.
*Issued LED strobe lights to assist with visiblity during dark hours.
2026 Goals
*Enhance recruitment and hiring efforts.
*Ensure safety of children and crossing guards, maintaining a record of no injuries.
Revenues by Source
Revenue Source
Miscellaneous Income
4972 - MISCELLANEOUS
REVENUE $1,203 $600 $1,194 $1,200 $1,100 $500 83.3%
Total Miscellaneous
Income:$1,203 $600 $1,194 $1,200 $1,100 $500 83.3%
Total Revenue Source:$1,203 $600 $1,194 $1,200 $1,100 $500 83.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 270
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY -
TEMP EMPLOYEE $80,700 $104,146 $53,016 $100,000 $88,570 -$15,576 -15%
6302 - FICA -
EMPLOYERS SHARE $6,174 $7,968 $4,026 $8,000 $8,310 $342 4.3%
Total Personnel Services:$86,874 $112,114 $57,042 $108,000 $96,880 -$15,234 -13.6%
Operating
6529 - NON-INV -
SUPPLIES $500 $1,800 $1,200 $1,200 $500 -$1,300 -72.2%
Total Operating:$500 $1,800 $1,200 $1,200 $500 -$1,300 -72.2%
Total Expense Objects:$87,374 $113,914 $58,242 $109,200 $97,380 -$16,534 -14.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 271
Fire 0100-0230
Tim Heiman
Fire Chief
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
The City of Oshkosh Fire Department is a highly trained team that adds value to our community by providing a wide range of emergency
services with skill and compassion. We advocate risk education and education and we provide leadership in times of crisis.
Strategic Plan Goals
*Provide a safe, secure, and healthy community
*Enhance the effectiveness of our City government
*Improve and maintain our infrastructure
2025 Accomplishments
*Institute the Cadet program to aid in the recruitment of new re ghters.
*Restructured department administration to add two new cost neutral o ce assistant positions to increase e ciency.
*Utilize grant funding to provide specialized training for hazardous material team members.
*Complete transition from NFIRS reporting to the new NERIS platform.
2026 Goals
*Expand the Cadet Program to include Paramedic students to aid in future recruitment and retention of candidates.
*Fully implement dashboard type eet management software.
*Implement recommendations of the facility study to include Stations 14, 16 and the joint training center.
Oshkosh, WI | Budget Book 2026 Page 272
Revenues by Source
Revenue Source
4236 - STATE AID-OTHER $273,243 $260,000 $281,808 $281,800 $260,000 $0 0%
4251 - OTHER GOVERNMENT
AID-AMBULANCE $298,030 $0 $0 $0 $0 $0 0%
4388 - OTHER PERMITS $12,603 $0 $118 $120 $0 $0 0%
4523 - FD SPEC EVENT REVENUE $196,159 $82,000 $219,769 $148,200 $153,500 $71,500 87.2%
4524 - FD NON-SPEC EVENT
REVENUE $26,830 $36,000 $19,387 $20,000 $25,000 -$11,000 -30.6%
4534 - FIRE DEPARTMENT FEES $15,667 $20,000 $12,323 $15,000 $15,000 -$5,000 -25%
4538 - AMBULANCE SERVICE $4,156,414 $0 $0 $0 $0 $0 0%
4540 - HAZARDOUS RESPONSE
CHARGES $2,972 $0 $0 $0 $0 $0 0%
4966 - OTHER
REIMBURSEMENTS $0 $0 $10,456 $10,500 $0 $0 0%
4983 - SPEC EVENT EQUIP
DISCOUNT $0 $4,000 $0 $0 $0 -$4,000 -100%
4930-SALE OF
MACHINERY/EQUIPMENT $20,300 $0 $0 $0 $0 $0 0%
Total Revenue Source:$5,002,219 $402,000 $543,862 $475,620 $453,500 $51,500 12.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 273
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $9,838,886 $7,747,852 $4,694,288 $6,980,000 $7,736,460 -$11,392 -0.1%
6104 - OVERTIME PAY $1,068,037 $290,001 $530,987 $750,000 $350,000 $59,999 20.7%
6302 - FICA - EMPLOYERS SHARE $163,991 $154,664 $80,426 $120,000 $138,890 -$15,774 -10.2%
6304 - WISCONSIN RETIREMENT
FUND $2,053,555 $1,518,001 $975,890 $1,689,000 $1,479,960 -$38,041 -2.5%
6306 - HEALTH INSURANCE $2,138,550 $1,642,158 $1,054,715 $1,593,000 $1,598,990 -$43,168 -2.6%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $98,176 $82,290 $51,273 $89,000 $99,520 $17,230 20.9%
6310 - LIFE INSURANCE $19,741 $19,903 $12,026 $17,000 $19,960 $57 0.3%
Total Personnel Services:$15,380,936 $11,455,899 $7,400,636 $11,239,030 $11,423,780 -$32,119 -0.3%
Operating
6404 - PS - MISC CONSULTING /
STUDIES $0 $0 $0 $0 $9,800 $9,800 N/A
6411 -
ADVERTISING/POSTAGE/PRINTING $1,381 $4,200 $447 $1,000 $2,500 -$1,700 -40.5%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $26,865 $2,000 $0 $0 $0 -$2,000 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $73,253 $57,100 $25,981 $57,100 $43,000 -$14,100 -24.7%
6416 - PREVENTATIVE MNTC
CONTRACTS $41,171 $0 $11,687 $12,000 $12,100 $12,100 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $188,963 $14,700 $6,337 $10,000 $16,300 $1,600 10.9%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $26,825 $32,300 $25,181 $32,300 $65,000 $32,700 101.2%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $26,002 $38,000 $24,426 $38,000 $38,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $2,748 $1,700 $1,479 $1,700 $1,900 $200 11.8%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $33,009 $54,575 $14,681 $40,000 $3,500 -$51,075 -93.6%
6433 - INTERFUND CHARGE BACKS $299,460 $259,900 $231,202 $300,000 $340,000 $80,100 30.8%
6443 - LEASE EXPENSE $3,449 $2,300 $2,260 $2,300 $3,500 $1,200 52.2%
6452 - LICENSE & PERMITS $71 $500 $170 $200 $200 -$300 -60%
6454 - TELEPHONE / INTERNET
SERVC $28,424 $30,000 $15,200 $30,000 $30,000 $0 0%
6455 - UTILITY EXPENSE $106,151 $127,600 $83,876 $115,000 $115,000 -$12,600 -9.9%
6469 - UNCOLLECTIBLE ACCOUNTS $587,044 $0 $0 $0 $0 $0 0%
6519 - NON-INVENTORY FUEL $80 $200 $156 $100 $0 -$200 -100%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 274
6520 - OFFICE SUPPLIES $3,544 $2,640 $2,208 $2,600 $2,600 -$40 -1.5%
6523 - MEDICAL SUPPLIES $168,670 $1,948 $432 $1,500 $0 -$1,948 -100%
6529 - NON-INV - SUPPLIES $23,825 $6,300 $8,839 $10,000 $10,300 $4,000 63.5%
6539 - NON INVENTORY REPAIR
PARTS $3,192 $3,000 $3,658 $3,000 $1,000 -$2,000 -66.7%
6549 - NON-INV MATERIALS $9,857 $10,500 $8,748 $10,000 $11,000 $500 4.8%
6550 - MINOR EQUIPMENT $19,147 $50,400 $18,785 $20,400 $17,800 -$32,600 -64.7%
7470 - TSF TO OTHER $21,775 $0 $0 $0 $0 $0 0%
6501 - FIRE EQUIPMENT/PPE $29,853 $77,500 $25,169 $30,000 $61,500 -$16,000 -20.6%
6502 - UNIFORMS/BOOTS/SHOES $4,419 $6,600 $4,317 $5,000 $8,500 $1,900 28.8%
6420 - REPAIRS TO TOOLS & EQUIP $401 $0 $0 $0 $0 $0 0%
Total Operating:$1,729,581 $783,963 $515,239 $722,200 $793,500 $9,537 1.2%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $9,863 $5,000 $4,758 $9,000 $14,500 $9,500 190%
7214 - BUILDINGS & BUILDING
IMPRVMTS $0 $10,000 $3,550 $8,000 $10,000 $0 0%
Total Capital Outlay:$9,863 $15,000 $8,308 $17,000 $24,500 $9,500 63.3%
Total Expense Objects:$17,120,380 $12,254,862 $7,924,183 $11,978,230 $12,241,780 -$13,082 -0.1%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 275
Hydrant Rental 0100-0250
Julie Calmes
Director of Finance
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
The pupose of this budget is to account for the portion of Public Fire Protection that is currently being collected through the tax/levy bill rather
than through the Utility bill.
Expenditures by Expense Type
Expense Objects
Operating
6442 - HYDRANT
RENTAL $650,000 $650,000 $487,500 $650,000 $650,000 $0 0%
Total Operating:$650,000 $650,000 $487,500 $650,000 $650,000 $0 0%
Total Expense Objects:$650,000 $650,000 $487,500 $650,000 $650,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 276
Police & Fire Commission 0100-0290
Michelle Behnke
Human Resources Manager
Department/Category: Public Safety
Fund Type: General Fund (Major Fund)
Mission Statement
The purpose of this fund is to comply with the requirement of S.S. 62.13, which mandates the establishment of an eligibility list for the
appointment of police o ces and re ghters
Strategic Plan Goals
*Provide a safe, secure, and healthy community
*Enhance the effectiveness of our City government
*Recruit, retain, engage, develop and recognize employees
2025 Accomplishments
*Continued to effectively recruit talent for police and Fire openings.
2026 Goals
*Continue to evaluate and enhance the recruitment process for Police & Fire.
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY -
TEMP EMPLOYEE $0 $0 $0 $0 $26,840 $26,840 N/A
6302 - FICA - EMPLOYERS
SHARE $0 $0 $0 $0 $2,050 $2,050 N/A
Total Personnel Services:$0 $0 $0 $0 $28,890 $28,890 N/A
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $39,240 $45,000 $43,291 $50,000 $40,000 -$5,000 -11.1%
Total Operating:$39,240 $45,000 $43,291 $50,000 $40,000 -$5,000 -11.1%
Total Expense Objects:$39,240 $45,000 $43,291 $50,000 $68,890 $23,890 53.1%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 277
Public Works
James Rabe
Director of Public Works
Oshkosh, WI | Budget Book 2026 Page 278
Public Works Administration 0100-0410
James Rabe
Director of Public Works
Department/Category: Public Works
Fund Type: General Fund (Major Fund)
Mission Statement
To plan, build, maintain, and improve infrastructure and Department of Public Works services for the community.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Support economic development
*Enhance our quality of life services and assets
*Strengthen our neighborhoods
2025 Accomplishments
*Completed street reconstruction projects on 15th Avenue, Central Street, Waugoo Avenue, Bay Street, and Bayshore Drive.
*Completed construction of Sawyer Creek Rural II Detention Basin.
*Secured funding for two different Lead Service Replacement Program projects.
*Secured Public Service Commission's approval of WFP Clearwells project.
*Completed new Master Services Agreement with neighboring township Sanitary Districts.
2026 Goals
*Start construction of WWTP Tertiary Filtration / UV Disinfection project.
*Start construction of WFP Clearwells Replacement Project.
*Implementation of recommendations of Organizational Structure Review.
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $198,257 $201,472 $148,847 $205,000 $211,680 $10,208 5.1%
6104 - OVERTIME PAY $26 $0 $0 $0 $0 $0 0%
6302 - FICA - EMPLOYERS SHARE $14,633 $15,414 $10,977 $16,000 $16,190 $776 5%
6304 - WISCONSIN RETIREMENT
FUND $13,686 $14,003 $10,345 $15,000 $15,240 $1,237 8.8%
6306 - HEALTH INSURANCE $32,012 $33,336 $22,268 $31,000 $33,330 -$6 0%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,112 $1,184 $788 $2,000 $1,180 -$4 -0.3%
6310 - LIFE INSURANCE $770 $533 $578 $1,000 $560 $27 5.1%
Total Personnel Services:$260,496 $266,972 $194,833 $271,030 $278,180 $11,208 4.2%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 279
Operating
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $99 $100 $100 $100 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $2,738 $3,000 $2,585 $3,300 $3,300 $300 10%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,400 $1,400 $994 $1,200 $1,500 $100 7.1%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $960 $1,200 $640 $1,100 $1,200 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $589 $600 $410 $600 $600 $0 0%
6520 - OFFICE SUPPLIES $116 $1,000 $72 $500 $700 -$300 -30%
6529 - NON-INV - SUPPLIES $99 $200 $0 $100 $100 -$100 -50%
Total Operating:$5,902 $7,400 $4,800 $6,900 $7,500 $100 1.4%
Total Expense Objects:$266,398 $274,372 $199,632 $277,930 $285,680 $11,308 4.1%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 280
Engineering 0100-0420
James Rabe
Director of Public Works
Department/Category: Public Works
Fund Type: General Fund (Major Fund)
Mission Statement
To provide cost-effective and quality service for our customers.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Support economic development
*Improve our quality of life assets
2025 Accomplishments
*Completed design, bidding, and construction of Bayshore Drive, Bay Street, West 15th Avenue, Central Street, Waugoo Avenue, Michigan Street,
and West 11th Avenue reconstructs.
*Completed design, bidding, and construction of Sanitary Sewer upgrades on Nebraska Street as well as New Water Mains on Foust Avenue,
National Avenue, and Lark Street.
*Completed the design, bidding, and construction of the new Fernau Avenue road and utility connections from Vinland Street to Jackson Street.
*Completed and submitted the bi-annual city wide PASER street rating survey.
2026 Goals
*Complete design, bidding, and construction of Ohio Street, West 16th Avenue, Scott Street, and West 12th Avenue reconstructs.
*Complete design, bidding, and construction of Clairville Road Sewer and Water extensions as well as the Josslyn Street and Fluor Court water
main relays.
*Complete design, bidding, and construction of the City's annual Concrete Rehab and Asphalt Perseveration contracts.
Oshkosh, WI | Budget Book 2026 Page 281
Revenues by Source
Revenue Source
4389 - OTHER
INSPECTION SERVICES $9,092 $0 $0 $0 $0 $0 0%
4520 - OTHER GENERAL
FEES $695 $1,000 $316 $700 $1,000 $0 0%
4555 - ENG FEES CHG
TO CONSTR FUNDS $2,163,770 $2,000,000 $0 $1,900,000 $1,800,000 -$200,000 -10%
Total Revenue Source:$2,173,558 $2,001,000 $316 $1,900,700 $1,801,000 -$200,000 -10%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 282
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $822,775 $853,327 $662,076 $863,000 $970,530 $117,203 13.7%
6103 - REGULAR PAY - TEMP
EMPLOYEE $16,830 $34,194 $34,707 $32,000 $35,050 $856 2.5%
6104 - OVERTIME PAY $27,743 $50,000 $14,178 $50,000 $52,130 $2,130 4.3%
6302 - FICA - EMPLOYERS SHARE $62,293 $71,727 $51,260 $69,000 $81,690 $9,963 13.9%
6304 - WISCONSIN RETIREMENT
FUND $55,540 $62,788 $47,015 $62,000 $74,350 $11,562 18.4%
6306 - HEALTH INSURANCE $201,572 $234,137 $159,103 $214,000 $244,420 $10,283 4.4%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $10,296 $12,167 $8,329 $12,000 $12,680 $513 4.2%
6310 - LIFE INSURANCE $1,336 $2,260 $1,177 $2,000 $2,560 $300 13.3%
Total Personnel Services:$1,198,383 $1,321,630 $978,876 $1,305,030 $1,473,410 $151,780 11.5%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $0 $45,000 $0 $40,000 $0 -$45,000 -100%
6411 -
ADVERTISING/POSTAGE/PRINTING $1,553 $500 $0 $500 $0 -$500 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $206 $500 $2,150 $2,200 $500 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $12,903 $70,254 $8,184 $17,500 $5,400 -$64,854 -92.3%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $5,010 $9,500 $7,436 $9,500 $9,500 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $376 $1,000 $0 $1,000 $1,000 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $563 $2,400 $260 $500 $2,400 $0 0%
6433 - INTERFUND CHARGE BACKS $7,471 $14,600 $5,351 $10,000 $14,600 $0 0%
6443 - LEASE EXPENSE $5,242 $5,600 $3,927 $5,300 $5,300 -$300 -5.4%
6454 - TELEPHONE / INTERNET
SERVC $7,963 $8,800 $4,326 $7,500 $9,600 $800 9.1%
6520 - OFFICE SUPPLIES $3,339 $4,400 $2,920 $4,400 $4,400 $0 0%
6529 - NON-INV - SUPPLIES $5,566 $9,400 $4,958 $8,500 $9,000 -$400 -4.3%
6550 - MINOR EQUIPMENT $243 $1,500 $247 $1,500 $1,500 $0 0%
Total Operating:$50,436 $173,454 $39,758 $108,400 $63,200 -$110,254 -63.6%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $33,035 $1,965 $1,965 $2,000 $0 -$1,965 -100%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 283
Total Capital Outlay:$33,035 $1,965 $1,965 $2,000 $0 -$1,965 -100%
Total Expense Objects:$1,281,855 $1,497,049 $1,020,599 $1,415,430 $1,536,610 $39,561 2.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 284
Streets 0100-0430
Andy Hintz
Public Works Street Manager
Department/Category: Public Works
Fund Type: General Fund (Major Fund)
Mission Statement
To plan and implement maintenance and repairs of streets and sewers to insure they remain in a safe and serviceable condition.
Strategic Plan Goals
*Improve and maintain infrastructure
2025 Accomplishments
*Provided assistance to numerous city departments including: RDA, Sign/Electric, Parks, Transit, Museum, Water, Wastewater.
*Assist the Museum with delivery and handling of Tiffany's Gardens in Glass Exhibition
*Paved walking trails in Menominee Park, Stevens Park and Paved roads in Cemetery
2026 Goals
*Continue to assist DPW Divisions and other city departments as needed.
*Continue to provide e cient snow and ice removal.
Revenues by Source
Revenue Source
4525 - STREET SPEC
EVENT REVENUE $9,633 $8,500 $4,959 $8,500 $8,500 $0 0%
Total Revenue Source:$9,633 $8,500 $4,959 $8,500 $8,500 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 285
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $153,087 $175,666 $128,056 $181,000 $184,520 $8,854 5%
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $14,856 $0 $8,000 $0 -$14,856 -100%
6302 - FICA - EMPLOYERS SHARE $11,236 $14,577 $9,475 $15,000 $14,110 -$467 -3.2%
6304 - WISCONSIN RETIREMENT
FUND $10,335 $12,210 $8,900 $13,000 $13,290 $1,080 8.8%
6306 - HEALTH INSURANCE $33,527 $40,233 $26,821 $37,000 $40,230 -$3 0%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,647 $2,066 $1,376 $2,000 $2,060 -$6 -0.3%
6310 - LIFE INSURANCE $353 $465 $305 $500 $480 $15 3.2%
Total Personnel Services:$210,186 $261,103 $175,963 $257,530 $254,690 -$6,413 -2.5%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $2,476 $0 $1,484 $1,500 $0 $0 0%
6411 -
ADVERTISING/POSTAGE/PRINTING $190 $0 $0 $0 $0 $0 0%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $4,500 $0 $0 $0 -$4,500 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $40,130 $100,254 $122,937 $100,000 $185,400 $85,146 84.9%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $2,092 $2,000 $1,458 $2,750 $3,000 $1,000 50%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,711 $4,500 $3,363 $4,500 $4,500 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $200 $375 $400 $400 $200 100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $2,627 $6,000 $0 $1,500 $1,500 -$4,500 -75%
6433 - INTERFUND CHARGE BACKS $1,991,404 $2,596,000 $1,591,632 $2,596,000 $2,642,600 $46,600 1.8%
6443 - LEASE EXPENSE $209 $300 $169 $300 $300 $0 0%
6452 - LICENSE & PERMITS $579 $0 $0 $0 $0 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $13,768 $14,000 $8,441 $14,000 $14,000 $0 0%
6519 - NON-INVENTORY FUEL $69 $0 $0 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $1,515 $1,500 $440 $1,500 $1,500 $0 0%
6529 - NON-INV - SUPPLIES $11,650 $11,500 $13,201 $13,500 $11,500 $0 0%
6539 - NON INVENTORY REPAIR
PARTS $2,602 $5,000 $0 $5,000 $5,000 $0 0%
6543 - ROAD SALT $227,367 $265,000 $335,711 $335,800 $345,000 $80,000 30.2%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 286
6550 - MINOR EQUIPMENT $6,513 $9,500 $6,527 $9,500 $9,500 $0 0%
Total Operating:$2,306,902 $3,020,254 $2,085,736 $3,086,250 $3,224,200 $203,946 6.8%
Total Expense Objects:$2,517,088 $3,281,357 $2,261,698 $3,343,780 $3,478,890 $197,533 6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 287
Central Garage 0100-0450
Dylan Rollo
Public Works Mechanics Manager
Department/Category: Public Works
Fund Type: General Fund (Major Fund)
Mission Statement
To provide support services to meet the operational requirements of the Department of Public Works and other City Departments.
Strategic Plan Goals
Improve and maintain our infrastructure of City equipment
2025 Accomplishments
*Improved preventative maintenance/ minimize unscheduled downtime.
*Completed 2025 CIP vehicle and equipment orders.
*Rewrite vehicle speci cations to streamline the process of up tting via the bid process.
2026 Goals
*Continue to improve the quality of our eet through preventative maintenance.
*Develop personnel through numerous types of training on equipment and equipment systems individually.
*Purchase vehicles and equipment that are approved in the 2026 CIP.
Revenues by Source
Revenue Source
4972 - MISCELLANEOUS
REVENUE $330 $300 $318 $300 $300 $0 0%
Total Revenue Source:$330 $300 $318 $300 $300 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $99,665 $125,787 $90,731 $125,000 $124,030 -$1,757 -1.4%
6302 - FICA - EMPLOYERS SHARE $7,112 $9,624 $6,292 $10,000 $10,250 $626 6.5%
6304 - WISCONSIN RETIREMENT
FUND $6,887 $8,743 $6,306 $9,000 $9,650 $907 10.4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 288
6306 - HEALTH INSURANCE $26,515 $35,066 $23,377 $33,000 $35,060 -$6 0%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,388 $1,883 $1,255 $2,000 $1,880 -$3 -0.2%
6310 - LIFE INSURANCE $92 $333 $80 $500 $350 $17 5.1%
Total Personnel Services:$141,660 $182,466 $129,070 $180,530 $181,220 -$1,246 -0.7%
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $1,300 $0 $0 $0 $0 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $3,120 $2,500 $6,685 $7,200 $7,200 $4,700 188%
6416 - PREVENTATIVE MNTC
CONTRACTS $8,145 $14,872 $8,153 $11,000 $13,000 -$1,872 -12.6%
6417 - 3RD PARTY CONTRACTED
SERVICE $51,905 $32,500 $22,195 $40,000 $40,000 $7,500 23.1%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $5,543 $11,500 $4,178 $11,500 $11,500 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $3,310 $8,500 $7,003 $8,500 $12,000 $3,500 41.2%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $347 $0 $0 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $250 $2,500 $0 $2,500 $2,500 $0 0%
6433 - INTERFUND CHARGE
BACKS $19,092 $125,000 $29,975 $60,000 $75,000 -$50,000 -40%
6441 - RENTAL EXPENSE $3,027 $4,700 $1,937 $4,000 $4,700 $0 0%
6443 - LEASE EXPENSE $1,530 $2,400 $1,391 $2,400 $2,400 $0 0%
6452 - LICENSE & PERMITS $593 $1,300 $1,118 $1,300 $1,300 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $734 $2,700 $1,226 $2,700 $3,000 $300 11.1%
6455 - UTILITY EXPENSE $139,298 $177,000 $110,608 $160,000 $160,000 -$17,000 -9.6%
6519 - NON-INVENTORY FUEL $2,225 $0 $235 $200 $0 $0 0%
6520 - OFFICE SUPPLIES $2,071 $2,500 $411 $2,500 $2,500 $0 0%
6529 - NON-INV - SUPPLIES $28,652 $53,337 $25,082 $40,000 $40,000 -$13,337 -25%
6539 - NON INVENTORY REPAIR
PARTS $8,941 $12,198 $1,653 $11,000 $11,000 -$1,198 -9.8%
6550 - MINOR EQUIPMENT $36,290 $16,500 $14,772 $16,500 $20,000 $3,500 21.2%
Total Operating:$316,028 $470,007 $236,969 $381,300 $406,100 -$63,907 -13.6%
Total Expense Objects:$457,688 $652,473 $366,040 $561,830 $587,320 -$65,153 -10%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 289
Museum 0100-1070
Anna Cannizzo
Museum Director
Mission Statement
The Mission of the Oshkosh Public Museum is to preserve and promote history, art, and culture for Oshkosh residents and visitors by
stewarding collections, creating educational experiences, and providing access to the unique heritage of the Lake Winnebago region.
Strategic Plan Goals
*Enhance our Quality of Life Services and Assets
*Provide Broadly Appealing Museum Programs and Exhibitions
*Establish Quality-of-Life Fund Development Activities
2026 Goals
*Continue to fund salary and personnel costs for the Registrar position from the Durow Trust.
*Continue to expand programming offerings. Partner with the Quality of Life Department on the second phase of the awarded Wisconsin Arts
Board Creative Communities Grant for the program series "Bridging Past and Present" that highlights Native American history, art, and culture.
*Seek additional grant and sponsorship opportunities to support the museum's mission-related activities.
*In 2026,this fund will be a part of the General Fund.
Oshkosh, WI | Budget Book 2026 Page 290
Revenues by Source
Revenue Source
4520 - OTHER GENERAL
FEES $0 $0 $0 $0 $1,000 $1,000 N/A
4947 - MERCHANDISE
SALES $0 $0 $0 $0 $15,000 $15,000 N/A
4949 - ADMISSIONS
REVENUE $0 $0 $0 $0 $25,000 $25,000 N/A
4950 - SPONSORSHIP $0 $0 $0 $0 $7,000 $7,000 N/A
4972 - MISCELLANEOUS
REVENUE $0 $0 $0 $0 $100 $100 N/A
5299 - TSF FROM OTHER
FUNDS $0 $0 $0 $0 $547,650 $547,650 N/A
Total Revenue Source:$0 $0 $0 $0 $595,750 $595,750 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs. FY
2026 Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 291
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $0 $0 $0 $0 $721,450 $721,450 N/A
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $0 $0 $66,190 $66,190 N/A
6104 - OVERTIME PAY $0 $0 $0 $0 $520 $520 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $62,200 $62,200 N/A
6304 - WISCONSIN RETIREMENT
FUND $0 $0 $0 $0 $52,950 $52,950 N/A
6306 - HEALTH INSURANCE $0 $0 $0 $0 $150,210 $150,210 N/A
6308 - DENTAL $0 $0 $0 $0 $8,120 $8,120 N/A
6310 - LIFE INSURANCE $0 $0 $0 $0 $1,880 $1,880 N/A
Total Personnel Services:$0 $0 $0 $0 $1,063,520 $1,063,520 N/A
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $0 $0 $32,000 $32,000 N/A
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $0 $0 $0 $1,500 $1,500 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $15,000 $15,000 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $0 $0 $1,000 $1,000 N/A
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $0 $0 $300 $300 N/A
6433 - INTERFUND CHARGE BACKS $0 $0 $0 $0 $2,300 $2,300 N/A
6441 - RENTAL EXPENSE $0 $0 $0 $0 $1,000 $1,000 N/A
6443 - LEASE EXPENSE $0 $0 $0 $0 $3,000 $3,000 N/A
6450 - INSURANCE EXPENSE $0 $0 $0 $0 $33,500 $33,500 N/A
6451 - WORKERS COMPENSATION $0 $0 $0 $0 $5,000 $5,000 N/A
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $3,000 $3,000 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $62,000 $62,000 N/A
6465 - BANK FEES $0 $0 $0 $0 $3,500 $3,500 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $2,000 $2,000 N/A
6524 - SPECIALTY SUPPLIES $0 $0 $0 $0 $10,000 $10,000 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $13,000 $13,000 N/A
6550 - MINOR EQUIPMENT $0 $0 $0 $0 $4,000 $4,000 N/A
Total Operating:$0 $0 $0 $0 $192,100 $192,100 N/A
Total Expense Objects:$0 $0 $0 $0 $1,255,620 $1,255,620 N/A
Name FY2024
YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 292
Parks Department 0100-0610
Ray Maurer
Director of Parks
Fund Type: General Fund (Major Fund)
Category: Culture & Recreation
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
2025 Accomplishments
*Renovated 44th Parallel Park tennis courts and added pickleball courts.
*Replaced playground equipment and surfacing at Stevens Park and Rainbow Memorial Park.
*Resurfaced the tennis and basketball courts at Stevens Park.
*Installed playground equipment and surfacing at Pickart Park.
2026 Goals
*Begin initial development of Quarry Park based on the master plan.
*Explore creation of a Friends of the Parks 501(c)(3) group to increase support and expand programs and events at facilities.
*Replace playground equipment and surfacing at Abbey and West Algoma Parks.
Oshkosh, WI | Budget Book 2026 Page 293
Revenues by Source
Revenue Source
4263 - SUBRECIPIENT
GRANT $0 $5,000 $0 $5,000 $5,000 $0 0%
4527 - PARKS SPEC
EVENT REVENUE $0 $100 $0 $100 $100 $0 0%
4572 - PARK FACILITY
RENTALS $89,118 $100,000 $71,307 $100,000 $110,000 $10,000 10%
4952 - GIFTS &
DONATIONS $1,601 $0 $132 $150 $0 $0 0%
4972 - MISCELLANEOUS
REVENUE $1,362 $500 $892 $1,000 $1,000 $500 100%
Total Revenue Source:$92,081 $105,600 $72,332 $106,250 $116,100 $10,500 9.9%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 294
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $1,249,063 $1,382,699 $958,037 $1,334,000 $1,506,020 $123,321 8.9%
6103 - REGULAR PAY - TEMP
EMPLOYEE $111,337 $101,131 $97,274 $101,000 $103,660 $2,529 2.5%
6104 - OVERTIME PAY $15,230 $12,000 $4,335 $10,000 $12,510 $510 4.3%
6302 - FICA - EMPLOYERS SHARE $101,997 $114,441 $78,754 $110,400 $125,640 $11,199 9.8%
6304 - WISCONSIN RETIREMENT
FUND $86,858 $96,940 $67,025 $94,000 $110,770 $13,830 14.3%
6306 - HEALTH INSURANCE $248,050 $316,773 $176,864 $246,000 $316,320 -$453 -0.1%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $9,186 $12,783 $7,120 $10,000 $12,340 -$443 -3.5%
6310 - LIFE INSURANCE $3,641 $3,662 $2,724 $4,000 $3,990 $328 9%
Total Personnel Services:$1,825,363 $2,041,459 $1,393,164 $1,910,430 $2,191,250 $149,791 7.3%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $607 $1,000 $31 $1,000 $1,000 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $5,782 $18,000 $11,753 $12,000 $35,000 $17,000 94.4%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $308 $900 $367 $400 $500 -$400 -44.4%
6416 - PREVENTATIVE MNTC
CONTRACTS $3,339 $8,000 $3,456 $6,500 $8,000 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $79,899 $83,430 $30,993 $80,000 $80,000 -$3,430 -4.1%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $725 $1,600 $435 $1,600 $1,600 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $7,064 $7,744 $5,955 $7,000 $9,000 $1,256 16.2%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $489 $1,400 $1,175 $1,400 $1,400 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,734 $2,500 $1,640 $2,500 $3,500 $1,000 40%
6433 - INTERFUND CHARGE BACKS $73,868 $156,100 $63,390 $85,000 $150,000 -$6,100 -3.9%
6441 - RENTAL EXPENSE $5,856 $6,000 $7,065 $6,000 $6,000 $0 0%
6443 - LEASE EXPENSE $3,393 $4,000 $2,408 $4,000 $4,000 $0 0%
6452 - LICENSE & PERMITS $337 $500 $391 $500 $500 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $4,579 $4,500 $2,567 $4,500 $5,000 $500 11.1%
6455 - UTILITY EXPENSE $311,850 $360,000 $248,423 $331,600 $362,000 $2,000 0.6%
6465 - BANK FEES $15,569 $15,000 $14,821 $16,000 $16,000 $1,000 6.7%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 295
6519 - NON-INVENTORY FUEL $2,607 $7,000 $6,007 $7,000 $8,000 $1,000 14.3%
6520 - OFFICE SUPPLIES $2,423 $5,000 $880 $3,500 $3,500 -$1,500 -30%
6529 - NON-INV - SUPPLIES $100,455 $180,000 $108,294 $130,000 $130,000 -$50,000 -27.8%
6539 - NON INVENTORY REPAIR
PARTS $61,822 $57,988 $40,647 $65,000 $65,000 $7,012 12.1%
6550 - MINOR EQUIPMENT $10,019 $17,500 $14,526 $17,500 $17,500 $0 0%
Total Operating:$692,725 $938,162 $565,223 $783,000 $907,500 -$30,662 -3.3%
Total Expense Objects:$2,518,088 $2,979,621 $1,958,387 $2,693,430 $3,098,750 $119,129 4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 296
Forestry 0100-0620
Travis Derks
Landscape Operations Manager
Department: Parks Department
Fund Type: General Fund (Major Fund)
Category: Culture & Recreation
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
2025 Accomplishments
*Pruned 1/5th of the city terrace trees as part of the annual winter pruning program.
*Continued to grow a resilient and robust urban forest throughout the City of Oshkosh by planting over twenty (20) tree species.
*Continued to collaborate with community groups and Neighborhood Associations on ways to promote trees and urban forestry, including
assisting North High School's Communities Class to develop their Arbor Day Program.
*Developed an Urban Forestry Strategic Plan and Urban Forestry Management Plan to provide guidance on managing the surrounding urban
forest.
2026 Goals
*Prune 1/5th of the city terrace trees as part of the annual winter pruning program.
*Begin implementation of Urban Forestry Strategic and Forestry Management Plans.
*Develop a marketing strategy to increase citizen participation in the Adopt-a-Site program.
Revenues by Source
Revenue Source
4263 - SUBRECIPIENT
GRANT $47,489 $0 $0 $0 $0 $0 0%
4952 - GIFTS &
DONATIONS $82,105 $82,000 $900 $82,000 $82,000 $0 0%
Total Revenue Source:$129,594 $82,000 $900 $82,000 $82,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 297
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $340,071 $391,070 $272,847 $393,000 $432,940 $41,870 10.7%
6103 - REGULAR PAY - TEMP
EMPLOYEE $3,059 $8,653 $3,319 $5,000 $8,870 $217 2.5%
6104 - OVERTIME PAY $4,914 $3,500 $1,178 $4,000 $3,650 $150 4.3%
6302 - FICA - EMPLOYERS SHARE $25,462 $30,850 $20,579 $31,000 $35,230 $4,380 14.2%
6304 - WISCONSIN RETIREMENT
FUND $23,849 $27,426 $19,064 $28,000 $32,510 $5,084 18.5%
6306 - HEALTH INSURANCE $86,599 $98,813 $47,517 $70,000 $93,600 -$5,213 -5.3%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,750 $4,260 $2,503 $4,000 $6,300 $2,040 47.9%
6310 - LIFE INSURANCE $500 $1,034 $452 $1,000 $1,170 $136 13.2%
Total Personnel Services:$488,203 $566,636 $368,489 $537,030 $614,270 $47,634 8.4%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $10 $100 $9 $100 $100 $0 0%
6417 - 3RD PARTY CONTRACTED
SERVICE $1,547 $8,600 $6,371 $8,600 $8,600 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $2,489 $4,000 $3,085 $4,000 $4,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,053 $1,500 $760 $600 $1,000 -$500 -33.3%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $520 $2,300 $280 $1,500 $1,500 -$800 -34.8%
6433 - INTERFUND CHARGE BACKS $22,431 $29,600 $13,170 $29,600 $29,600 $0 0%
6520 - OFFICE SUPPLIES $0 $100 $76 $100 $100 $0 0%
6529 - NON-INV - SUPPLIES $59,418 $60,000 $15,532 $60,000 $60,000 $0 0%
6539 - NON INVENTORY REPAIR
PARTS $3,875 $2,500 $5,880 $6,000 $4,000 $1,500 60%
6550 - MINOR EQUIPMENT $1,944 $2,000 $341 $2,000 $2,000 $0 0%
Total Operating:$93,285 $110,700 $45,504 $112,500 $110,900 $200 0.2%
Total Expense Objects:$581,489 $677,336 $413,993 $649,530 $725,170 $47,834 7.1%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 298
Cemetery 0100-0650
Travis Derks
Landscape Operations Manager
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Enhance our quality of life services and assets
2026 Goals
*Establish a pruning cycle for Riverside Cemetery trees.
*In 2026, this fund will be a part of the General Fund.
Revenues by Source
Revenue Source
4578 - SALE CEMETERY
LOTS $0 $0 $0 $0 $75,000 $75,000 N/A
4952 - GIFTS &
DONATIONS $0 $0 $0 $0 $2,000 $2,000 N/A
4972 - MISCELLANEOUS
REVENUE $0 $0 $0 $0 $900 $900 N/A
5299 - TSF FROM OTHER
FUNDS $0 $0 $0 $0 $534,700 $534,700 N/A
Total Revenue Source:$0 $0 $0 $0 $612,600 $612,600 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 299
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $0 $0 $0 $0 $62,970 $62,970 N/A
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $0 $0 $39,660 $39,660 N/A
6104 - OVERTIME PAY $0 $0 $0 $0 $520 $520 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $7,890 $7,890 N/A
6304 - WISCONSIN RETIREMENT
FUND $0 $0 $0 $0 $4,570 $4,570 N/A
6306 - HEALTH INSURANCE $0 $0 $0 $0 $20,830 $20,830 N/A
6310 - LIFE INSURANCE $0 $0 $0 $0 $170 $170 N/A
Total Personnel Services:$0 $0 $0 $0 $136,610 $136,610 N/A
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $0 $0 $0 $0 $2,300 $2,300 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $1,800 $1,800 N/A
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $0 $0 $0 $500 $500 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $0 $0 $16,000 $16,000 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $0 $0 $0 $3,500 $3,500 N/A
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $0 $0 $600 $600 N/A
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $0 $0 $0 $500 $500 N/A
6433 - INTERFUND CHARGE
BACKS $0 $0 $0 $0 $18,000 $18,000 N/A
6441 - RENTAL EXPENSE $0 $0 $0 $0 $200 $200 N/A
6443 - LEASE EXPENSE $0 $0 $0 $0 $500 $500 N/A
6450 - INSURANCE EXPENSE $0 $0 $0 $0 $8,300 $8,300 N/A
6451 - WORKERS COMPENSATION $0 $0 $0 $0 $12,500 $12,500 N/A
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $1,000 $1,000 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $40,000 $40,000 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $200 $200 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $9,000 $9,000 N/A
6539 - NON INVENTORY REPAIR
PARTS $0 $0 $0 $0 $1,000 $1,000 N/A
6550 - MINOR EQUIPMENT $0 $0 $0 $0 $4,500 $4,500 N/A
Total Operating:$0 $0 $0 $0 $120,400 $120,400 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 300
Total Expense Objects:$0 $0 $0 $0 $257,010 $257,010 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 301
Leach Amphitheater 0100-0660
Chad Dallman
Assistant Parks Director
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life.
Strategic Plan Goals
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
*Improve and maintain our infrastructure
2026 Goals
*Increase partnerships to expand programs and events at the facility.
*Create a marketing plan to increase facility use and rentals, by both for-pro t and non-pro t organizations.
*Continue to update facility appliances and make improvements to the facility grounds.
*In 2026, this fund will be a part of the General Fund.
Revenues by Source
Revenue Source
4572 - PARK FACILITY
RENTALS $0 $0 $0 $0 $20,000 $20,000 N/A
4577 - CONCESSIONS $0 $0 $0 $0 $25,000 $25,000 N/A
4950 - SPONSORSHIP $0 $0 $0 $0 $10,000 $10,000 N/A
4952 - GIFTS &
DONATIONS $0 $0 $0 $0 $2,000 $2,000 N/A
5299 - TSF FROM
OTHER FUNDS $0 $0 $0 $0 $114,500 $114,500 N/A
Total Revenue Source:$0 $0 $0 $0 $171,500 $171,500 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $0 $0 $5,130 $5,130 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $390 $390 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 302
Total Personnel Services:$0 $0 $0 $0 $5,520 $5,520 N/A
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $0 $0 $3,500 $3,500 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $600 $600 N/A
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $0 $0 $0 $2,200 $2,200 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $0 $0 $28,000 $28,000 N/A
6441 - RENTAL EXPENSE $0 $0 $0 $0 $5,000 $5,000 N/A
6452 - LICENSE & PERMITS $0 $0 $0 $0 $300 $300 N/A
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $2,400 $2,400 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $19,500 $19,500 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $200 $200 N/A
6522 - CONCESSIONS $0 $0 $0 $0 $10,000 $10,000 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $11,000 $11,000 N/A
6539 - NON INVENTORY REPAIR
PARTS $0 $0 $0 $0 $500 $500 N/A
6550 - MINOR EQUIPMENT $0 $0 $0 $0 $8,000 $8,000 N/A
Total Operating:$0 $0 $0 $0 $91,200 $91,200 N/A
Total Expense Objects:$0 $0 $0 $0 $96,720 $96,720 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 303
Pollock Pool 0100-0670
Chad Dallman
Assistant Parks Director
Mission Statement
The City of Oshkosh seeks to provide a park and recreation system that will meet the needs of our current residents and future generations,
preserve and protect the City's open space, water, historical and natural resources, and provide a park and recreation program that is designed
to enhance the City's quality of life
Strategic Plan Goals
*Strengthen our neighborhoods
*Enhance our quality of life services and assets
*Improve and maintain our infrastructure
2026 Goals
*Continue replacement of deck furniture.
*Expand exercise programs in partnership with the Oshkosh Seniors Center.
*Replace large beverage coolers and chest freezers in the concessions stand.
*In 2026, this fund will be a part of the General Fund.
Oshkosh, WI | Budget Book 2026 Page 304
Revenues by Source
Revenue Source
4571 - PARK FACILITY
FEES $0 $0 $0 $0 $1,000 $1,000 N/A
4576 - OTHER REC
CHARGES $0 $0 $0 $0 $300 $300 N/A
4577 - CONCESSIONS $0 $0 $0 $0 $85,000 $85,000 N/A
4949 - ADMISSIONS
REVENUE $0 $0 $0 $0 $185,000 $185,000 N/A
4950 - SPONSORSHIP $0 $0 $0 $0 $5,000 $5,000 N/A
4952 - GIFTS &
DONATIONS $0 $0 $0 $0 $40,000 $40,000 N/A
4972 - MISCELLANEOUS
REVENUE $0 $0 $0 $0 $42,000 $42,000 N/A
Total Revenue Source:$0 $0 $0 $0 $358,300 $358,300 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 305
Expenditures by Expense Type
Expense Objects
Personnel Services
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $0 $0 $82,010 $82,010 N/A
6104 - OVERTIME PAY $0 $0 $0 $0 $540 $540 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $6,310 $6,310 N/A
Total Personnel Services:$0 $0 $0 $0 $88,860 $88,860 N/A
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $0 $0 $1,600 $1,600 N/A
6412 - CONTRACTUAL AGREEMENT
PYMNTS $0 $0 $0 $0 $11,000 $11,000 N/A
6413 - CONTRACTUAL EMPLOYMENT $0 $0 $0 $0 $210,000 $210,000 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $12,100 $12,100 N/A
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $0 $0 $0 $1,500 $1,500 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $0 $0 $35,000 $35,000 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $0 $0 $0 $2,000 $2,000 N/A
6450 - INSURANCE EXPENSE $0 $0 $0 $0 $9,700 $9,700 N/A
6451 - WORKERS COMPENSATION $0 $0 $0 $0 $2,000 $2,000 N/A
6452 - LICENSE & PERMITS $0 $0 $0 $0 $1,900 $1,900 N/A
6454 - TELEPHONE / INTERNET
SERVC $0 $0 $0 $0 $500 $500 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $90,000 $90,000 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $1,000 $1,000 N/A
6522 - CONCESSIONS $0 $0 $0 $0 $45,000 $45,000 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $40,000 $40,000 N/A
6539 - NON INVENTORY REPAIR
PARTS $0 $0 $0 $0 $3,300 $3,300 N/A
6550 - MINOR EQUIPMENT $0 $0 $0 $0 $60,000 $60,000 N/A
7470 - TSF TO OTHER $0 $0 $0 $0 $102,000 $102,000 N/A
Total Operating:$0 $0 $0 $0 $628,600 $628,600 N/A
Total Expense Objects:$0 $0 $0 $0 $717,460 $717,460 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 306
Senior Services 0100-0760
Dan Braun
Senior Services Manager
Mission Statement
To enrich the quality of life for adults fty and over
Strategic Plan Goals
*Enhance our quality of life services and assets
*Provide a safe, secure, and healthy community
*Strengthen our neighborhoods
2026 Goals
*Increase functional wellness program offerings.
*Introduce programs to address chronic health conditions.
*Increase use of technology to improve participant experience.
*In 2026, this fund will be a part of the General Fund.
Oshkosh, WI | Budget Book 2026 Page 307
Revenues by Source
Revenue Source
4246 - COUNTY AID-
HEALTH $0 $0 $0 $0 $61,000 $61,000 N/A
4265 - PRIVATE GRANT $0 $0 $0 $0 $47,800 $47,800 N/A
4264- COUNTY GRANT $0 $0 $0 $0 $44,900 $44,900 N/A
4517 - COPYING CHARGES-
PURCHASING $0 $0 $0 $0 $100 $100 N/A
4792 - MISC SERVICE
REVENUES $0 $0 $0 $0 $190,600 $190,600 N/A
4920 - RENTAL REVENUE $0 $0 $0 $0 $8,000 $8,000 N/A
4952 - GIFTS & DONATIONS $0 $0 $0 $0 $90,000 $90,000 N/A
4972 - MISCELLANEOUS
REVENUE $0 $0 $0 $0 $400 $400 N/A
5299 - TSF FROM OTHER
FUNDS $0 $0 $0 $0 $40,600 $40,600 N/A
Total Revenue Source:$0 $0 $0 $0 $483,400 $483,400 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 308
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $0 $0 $0 $0 $373,930 $373,930 N/A
6103 - REGULAR PAY - TEMP
EMPLOYEE $0 $0 $0 $0 $57,650 $57,650 N/A
6302 - FICA - EMPLOYERS SHARE $0 $0 $0 $0 $34,910 $34,910 N/A
6304 - WISCONSIN RETIREMENT
FUND $0 $0 $0 $0 $26,630 $26,630 N/A
6306 - HEALTH INSURANCE $0 $0 $0 $0 $88,290 $88,290 N/A
6308 - DENTAL $0 $0 $0 $0 $4,240 $4,240 N/A
6310 - LIFE INSURANCE $0 $0 $0 $0 $970 $970 N/A
Total Personnel Services:$0 $0 $0 $0 $586,620 $586,620 N/A
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $0 $0 $0 $0 $7,800 $7,800 N/A
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $0 $0 $0 $0 $12,000 $12,000 N/A
6417 - 3RD PARTY CONTRACTED
SERVICE $0 $0 $0 $0 $48,200 $48,200 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $0 $0 $0 $4,000 $4,000 N/A
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $0 $0 $0 $500 $500 N/A
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $0 $0 $0 $0 $200 $200 N/A
6443 - LEASE EXPENSE $0 $0 $0 $0 $3,200 $3,200 N/A
6450 - INSURANCE EXPENSE $0 $0 $0 $0 $11,400 $11,400 N/A
6451 - WORKERS COMPENSATION $0 $0 $0 $0 $15,000 $15,000 N/A
6454 - TELEPHONE / INTERNET SERVC $0 $0 $0 $0 $200 $200 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $64,200 $64,200 N/A
6520 - OFFICE SUPPLIES $0 $0 $0 $0 $1,500 $1,500 N/A
6522 - CONCESSIONS $0 $0 $0 $0 $200 $200 N/A
6529 - NON-INV - SUPPLIES $0 $0 $0 $0 $1,500 $1,500 N/A
6550 - MINOR EQUIPMENT $0 $0 $0 $0 $1,300 $1,300 N/A
Total Operating:$0 $0 $0 $0 $171,200 $171,200 N/A
Total Expense Objects:$0 $0 $0 $0 $757,820 $757,820 N/A
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 309
Community Development
Sara Rutkowski
Director of Community Development
Oshkosh, WI | Budget Book 2026 Page 310
Assessor 0100-0080
Dean Peters
City Assessor
Department: Community Development Department
Fund Type: General Fund (Major Fund)
Category: Conservation & Development
Mission Statement
The Assessor o ce complies with the State of Wisconsin Statutes. Wisconsin Statutes direct assessors to discover, list, and value all non-
manufacturing, taxable, real and personal property within the City of Oshkosh from actual view or from the best information the assessor can
practicably obtain. Continual updating of parcel information provides reliable information to the public, other city departments, and the data
needed for fair and equitable property valuation.
Strategic Plan Goals
*Provide education and transparency to property owners regarding their property values and how those gures were derived. This includes
informing property owners of their rights as well as the appeal process.
*Integration and implementation of an updated software system which will reduce staff time spent entering eld data and allow for automation
of some manual labor heavy tasks.
*Promote internal career development through trainings and other learning opportunites available.
2025 Accomplishments
*Increased public relations activity for the 2025 citywide property revaluation, including City Manager newsletter articles and video updates, and
features in multiple news outlets. Increased public exposure of the work of the Assessor's o ce through hallway board publications,
Revaluation FAQ published, and an updated website including videos in English, Spanish, and Hmong explaining the revaluation process.
*Revaluation contract signed with Associated Appraisal Consultants. This will ensure commercial properties are correctly assessed, and each
individual property is paying its fair share of the levy.
*Utilized extensive data collection and eldwork inspections of maintenance years including permit reviews, sale reviews, and neighborhood
reviews to assist with citywide revaluation value updates.
2026 Goals
*Planning for the use of electronic tablets for eld work for automatic electronic document creation versus paper les, implementing the use of
QR codes, and reducing the use of paper where possible.
*Streamlining systems and work ows with other stakeholders to ensure clear communication of changes and accountability for improved data
management.
*Collaborate with other Community Development Department divisions on improving the customer experience for property owners and other
stakeholders for a more e cient service ow; collaborative efforts to include streamlined data collection and communication between
divisions. This will include cross training as well as updated division contact lists.
Oshkosh, WI | Budget Book 2026 Page 311
Revenues by Source
Revenue Source
4518 -
ASSESSOR FEES $189,580 $150,000 $130,627 $150,000 $150,000 $0 0%
Total Revenue
Source:$189,580 $150,000 $130,627 $150,000 $150,000 $0 0%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 312
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $295,882 $353,874 $192,566 $309,000 $324,700 -$29,174 -8.2%
6104 - OVERTIME PAY $2,115 -$74,575 $0 $10,000 $10,430 $85,005 -114%
6302 - FICA - EMPLOYERS SHARE $21,810 $27,872 $14,175 $24,000 $27,550 -$322 -1.2%
6304 - WISCONSIN RETIREMENT
FUND $19,853 $25,321 $13,383 $22,000 $25,930 $609 2.4%
6306 - HEALTH INSURANCE $84,276 $109,093 $44,983 $75,000 $62,150 -$46,943 -43%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,375 $5,290 $2,003 $4,000 $2,180 -$3,110 -58.8%
6310 - LIFE INSURANCE $912 $937 $525 $1,000 $920 -$17 -1.8%
Total Personnel Services:$428,222 $448,842 $268,665 $446,030 $453,860 $5,018 1.1%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $53,100 $65,000 $0 $65,000 $65,000 $0 0%
6404 - PS - MISC CONSULTING /
STUDIES $1,245 $6,000 $0 $6,000 $6,000 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $18,487 $22,800 $18,673 $22,800 $22,800 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $400 $5,000 $965 $261,700 $53,000 $48,000 960%
6417 - 3RD PARTY CONTRACTED
SERVICE $71,838 $370,000 $361,507 $487,500 $68,000 -$302,000 -81.6%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $647 $3,600 $781 $1,000 $3,600 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,436 $1,100 $240 $800 $1,500 $400 36.4%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $2,344 $4,000 $1,350 $2,500 $4,000 $0 0%
6443 - LEASE EXPENSE $1,848 $2,000 $1,342 $2,000 $2,000 $0 0%
6452 - LICENSE & PERMITS $0 $200 $0 $0 $200 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $275 $325 $96 $100 $100 -$225 -69.2%
6520 - OFFICE SUPPLIES $2,362 $2,500 $1,031 $2,500 $2,500 $0 0%
6529 - NON-INV - SUPPLIES $2,675 $3,700 $1,815 $2,700 $3,700 $0 0%
6550 - MINOR EQUIPMENT $0 $0 $1,175 $1,175 $0 $0 0%
Total Operating:$156,657 $486,225 $388,975 $855,775 $232,400 -$253,825 -52.2%
Total Expense Objects:$584,879 $935,067 $657,639 $1,301,805 $686,260 -$248,807 -26.6%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 313
Economic Development 0100-0730
Sara Rutkowski
Director of Community Development
Department: Community Development Department
Fund Type: General Fund (Major Fund)
Category: Conservation & Development
Mission Statement
Oshkosh will be a premier community in the Fox Valley by developing and retaining a diverse mix of employees and employment opportunities
thereby enabling continued success in the local, regional, and global economies. The city will have a skilled workforce and an environment
fostering entrepreneurial activity. Oshkosh will revitalize its downtown, central city area, and Fox River corridor by eliminating blighting
conditions and addressing environmentally contaminated property.
Strategic Plan Goals
*Assist businesses to remain in, expand, or relocate to Oshkosh
*Support redevelopment opportunities throughout the City
*Develop infrastructure and resources needed to support housing and workforce development
2025 Accomplishments
*Engaged 100+ businesses and developers in the City.
*Implemented various recommendations of the City's Housing Plan.
*Continued to work on the construction of Riverwalk.
2026 Goals
*Continue work on Farmington and Washington housing developments.
Revenues by Source
Revenue Source
4811 - SERVICE CHARGE-
COMMUNITY DEVEL $512,036 $401,300 $27,438 $401,300 $190,000 -$211,300 -52.7%
Total Revenue Source:$512,036 $401,300 $27,438 $401,300 $190,000 -$211,300 -52.7%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 314
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $389,149 $450,443 $248,020 $422,000 $362,810 -19.5%-$87,633
6104 - OVERTIME PAY $161 $7,809 $112 $8,000 $1,040 -86.7%-$6,769
6302 - FICA - EMPLOYERS SHARE $28,918 $35,059 $18,209 $32,000 $28,980 -17.3%-$6,079
6304 - WISCONSIN RETIREMENT
FUND $26,847 $31,853 $17,245 $30,000 $27,280 -14.4%-$4,573
6306 - HEALTH INSURANCE $70,115 $93,451 $48,032 $89,000 $70,040 -25.1%-$23,411
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -100%-$1,030
6308 - DENTAL $2,656 $2,865 $1,206 $3,000 $1,550 -45.9%-$1,315
6310 - LIFE INSURANCE $1,176 $1,189 $224 $1,000 $1,010 -15.1%-$179
Total Personnel Services:$519,022 $623,699 $334,079 $586,030 $492,710 -21%-$130,989
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $16,875 $24,125 $22,324 $40,000 $40,000 65.8%$15,875
6404 - PS - MISC CONSULTING /
STUDIES $116,000 $105,000 $105,000 $105,000 $105,000 0%$0
6411 -
ADVERTISING/POSTAGE/PRINTING $2,389 $1,500 $62 $500 $500 -66.7%-$1,000
6412 - CONTRACTUAL AGREEMENT
PYMNTS $8,351 $35,386 $23,233 $35,000 $35,000 -1.1%-$386
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,083 $1,500 $1,292 $1,500 $1,500 0%$0
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $6,319 $6,100 $3,945 $6,100 $6,100 0%$0
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $1,494 $1,500 $1,055 $1,500 $1,500 0%$0
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,417 $1,500 $122 $500 $1,000 -33.3%-$500
6443 - LEASE EXPENSE $1,816 $2,100 $1,343 $2,100 $2,100 0%$0
6454 - TELEPHONE / INTERNET
SERVC $322 $500 $0 $0 $0 -100%-$500
6520 - OFFICE SUPPLIES $887 $3,500 $1,255 $2,500 $1,500 -57.1%-$2,000
6529 - NON-INV - SUPPLIES $82 $85 $128 $150 $200 135.3%$115
Total Operating:$157,035 $182,796 $159,760 $194,850 $194,400 6.3%$11,604
Total Expense Objects:$676,057 $806,495 $493,839 $780,880 $687,110 -14.8%-$119,385
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
Oshkosh, WI | Budget Book 2026 Page 315
Planning 0100-0740
Kim Gierach
Planning Services Manager
Department: Community Development Department
Fund Type: General Fund (Major Fund)
Category: Conservation & Development
Mission Statement
The Planning Division plays a pivotal role in shaping the future of the city through informed land use and development practices as well as
serving as a key advisor to the City Manager, City Council, and its commissions. The Division maintains the Comprehensive Plan, Zoning
Ordinance, and maps, which collectively provide the policy and regulatory basis for land use and development within Oshkosh. These
documents are crucial in ensuring that our city's development aligns with both immediate needs and long-term goals. Planning staff actively
collaborate with neighborhood associations and similar interest groups. The Planning Division is committed to addressing neighborhood and
housing issues, recognizing that community engagement is essential for creating sustainable and vibrant neighborhoods.
Strategic Plan Goals
*Collaborate with community partners in order to support the sustainability of resident-led neighborhood associations.
*Provide consistent application and enforcement of the zoning code.
*Collaborate with community partners to reduce housing instabilities.
2025 Accomplishments
*Opened a 2nd round of CDBG funds for housing revitalization.
*Made progress on the development of workforce housing subdivisions.
*Contributed to City Manager Minute and Newsletter.
*Facilitated the creation of a new Neighborhood Association - Sunset West.
2026 Goals
*Process improvement research in the zoning code and internally.
*Develop standard operating procedures.
*Implement workforce housing subdivisions.
Oshkosh, WI | Budget Book 2026 Page 316
Revenues by Source
Revenue Source
4334 - ZONING ORDINANCE $97,373 $111,000 $74,477 $111,000 $111,000 $0 0%
4335 - ZONING CODE
ENFORCEMENT $6,515 $4,000 $2,755 $4,000 $4,000 $0 0%
4811 - SERVICE CHARGE-
COMMUNITY DEVEL $57,201 $195,300 $21,593 $195,300 $110,000 -$85,300 -43.7%
Total Revenue Source:$161,089 $310,300 $98,825 $310,300 $225,000 -$85,300 -27.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 317
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $568,122 $616,651 $402,056 $545,000 $539,490 -$77,161 -12.5%
6104 - OVERTIME PAY $0 $2,273 $0 $3,000 $1,040 -$1,233 -54.2%
6302 - FICA - EMPLOYERS SHARE $42,471 $47,352 $29,981 $42,000 $42,510 -$4,842 -10.2%
6304 - WISCONSIN RETIREMENT
FUND $38,930 $43,020 $27,902 $38,000 $40,010 -$3,010 -7%
6306 - HEALTH INSURANCE $49,835 $77,978 $47,655 $65,000 $71,470 -$6,508 -8.3%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $4,741 $5,290 $2,827 $4,000 $3,540 -$1,750 -33.1%
6310 - LIFE INSURANCE $1,094 $1,629 $653 $2,000 $1,460 -$169 -10.4%
Total Personnel Services:$705,191 $795,223 $512,104 $700,030 $699,520 -$95,703 -12%
Operating
6401 - PS -
ENGINEER/SURVEY/APPRAISAL $9,140 $54,660 $10,587 $55,000 $15,000 -$39,660 -72.6%
6403 - PS - LEGAL $120 $1,000 $120 $500 $500 -$500 -50%
6404 - PS - MISC CONSULTING /
STUDIES $0 $13,000 $0 $0 $0 -$13,000 -100%
6411 -
ADVERTISING/POSTAGE/PRINTING $80 $0 $34 $100 $200 $200 N/A
6412 - CONTRACTUAL AGREEMENT
PYMNTS $20,133 $15,000 $9,045 $12,500 $120,000 $105,000 700%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $1,378 $1,200 $900 $1,600 $1,200 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $4,013 $8,000 $2,333 $4,000 $8,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $981 $4,000 $195 $500 $1,000 -$3,000 -75%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,520 $1,600 $414 $1,600 $1,600 $0 0%
6443 - LEASE EXPENSE $1,948 $2,100 $1,461 $2,100 $2,100 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $666 $1,300 $262 $400 $1,000 -$300 -23.1%
6520 - OFFICE SUPPLIES $3,208 $4,103 $1,942 $3,400 $4,000 -$103 -2.5%
6529 - NON-INV - SUPPLIES $521 $500 $488 $500 $500 $0 0%
6550 - MINOR EQUIPMENT $1,158 $0 $233 $300 $0 $0 0%
Total Operating:$44,867 $106,463 $28,012 $82,500 $155,100 $48,637 45.7%
Total Expense Objects:$750,058 $901,686 $540,116 $782,530 $854,620 -$47,066 -5.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 318
Transportation
Jim Collins
Director of Transportation
Oshkosh, WI | Budget Book 2026 Page 319
Street Lighting 0100-0460
Jim Collins
Director of Transportation
Mission Statement
The mission of the Street Lighting Division is to support a comprehensive street lighting network of streets in public right-of-way, parking lots,
parks, and other city owned facilities
Strategic Plan Goals
*Improve and maintain infrastructure
*Improve quality of life assets
*
2026 Goals
*Install City-owned streetlights as budgeted/planned on reconstructed roads.
*Audit the utility's street lighting bill and correct inaccuracies.
*In 2026, this fund will be a part of the General Fund.
Oshkosh, WI | Budget Book 2026 Page 320
Revenues by Source
Revenue Source
5299 - TSF FROM
OTHER FUNDS $0 $0 $0 $0 $421,000 $421,000 N/A
Total Revenue Source:$0 $0 $0 $0 $421,000 $421,000 N/A
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Expenditures by Expense Type
Expense Objects
Operating
6417 - 3RD PARTY
CONTRACTED SERVICE $0 $0 $0 $0 $300 $300 N/A
6452 - LICENSE &
PERMITS $0 $0 $0 $0 $300 $300 N/A
6455 - UTILITY EXPENSE $0 $0 $0 $0 $1,050,000 $1,050,000 N/A
6529 - NON-INV -
SUPPLIES $0 $0 $0 $0 $29,000 $29,000 N/A
6539 - NON INVENTORY
REPAIR PARTS $0 $0 $0 $0 $30,000 $30,000 N/A
Total Operating:$0 $0 $0 $0 $1,109,600 $1,109,600 N/A
Total Expense Objects:$0 $0 $0 $0 $1,109,600 $1,109,600 N/A
Name FY2024
YTD Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 321
Electric 0100-0801
Jim Collins
Director of Transportation
Department/Category: Transportation Department
Fund Type: General Fund (Major Fund)
Mission Statement
The mission of the electrical division is to maintain and improve the city's electrical, tra c signal and street lighing networi. These efforts
improve the safety of our streets and buildings for all stakeholders.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Improve our quality of life assets
*Strengthen our neighborhoods
2025 Accomplishments
*Transitioned division management.
*Assisted with electic needs on many city projects (i.e. new museum sign, Stevens Park lighting, and many others).
*Studied and re-timed the UWO corridor on Wisconsin Avenue to improve safety and tra c ow.
*Coordinated with OFD to install emergency vehile alert lights on Ceape Ave.
2026 Goals
*Continue to upgrade intersections with video detection equipment.
*Coordinate and assist with electrical work for all city facility projects, hence maintaining the e ciency and effectiveness of city departments
and saving the city money.
*Coordinate with engineering on CIP projects.
Revenues by Source
Revenue Source
4520 - OTHER
GENERAL FEES $30,668 $43,500 $18,000 $43,500 $35,000 -$8,500 -19.5%
Total Revenue Source:$30,668 $43,500 $18,000 $43,500 $35,000 -$8,500 -19.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 322
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $406,646 $423,132 $287,425 $394,000 $345,520 -$77,612 -18.3%
6104 - OVERTIME PAY $1,166 $2,607 $1,366 $3,000 $2,720 $113 4.3%
6302 - FICA - EMPLOYERS SHARE $29,944 $32,572 $21,314 $30,000 $26,640 -$5,932 -18.2%
6304 - WISCONSIN RETIREMENT
FUND $28,070 $29,592 $20,084 $28,000 $25,080 -$4,512 -15.2%
6306 - HEALTH INSURANCE $98,659 $98,813 $66,044 $89,000 $77,960 -$20,853 -21.1%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,680 $3,980 $2,862 $4,000 $3,230 -$750 -18.8%
6310 - LIFE INSURANCE $1,901 $1,119 $1,009 $2,000 $900 -$219 -19.6%
Total Personnel Services:$570,066 $592,845 $401,133 $551,030 $482,050 -$110,795 -18.7%
Operating
6404 - PS - MISC CONSULTING /
STUDIES $0 $20,000 $0 $20,000 $15,000 -$5,000 -25%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $68 $100 $0 $100 $100 $0 0%
6416 - PREVENTATIVE MNTC
CONTRACTS $5,712 $2,100 $4,002 $4,500 $4,500 $2,400 114.3%
6417 - 3RD PARTY CONTRACTED
SERVICE $3,020 $7,000 $2,986 $3,500 $6,000 -$1,000 -14.3%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $799 $2,000 $549 $1,000 $2,000 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $109 $800 $279 $800 $800 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $292 $2,000 $183 $500 $1,000 -$1,000 -50%
6433 - INTERFUND CHARGE
BACKS $10,458 $25,200 $7,493 $25,200 $25,200 $0 0%
6441 - RENTAL EXPENSE $0 $100 $0 $0 $0 -$100 -100%
6443 - LEASE EXPENSE $50 $0 $0 $0 $0 $0 0%
6452 - LICENSE & PERMITS $0 $1,000 $109 $0 $0 -$1,000 -100%
6454 - TELEPHONE / INTERNET
SERVC $842 $700 $443 $700 $700 $0 0%
6455 - UTILITY EXPENSE $54,117 $53,500 $39,891 $53,500 $54,700 $1,200 2.2%
6513 - MOTOR OIL (LUBRICANTS)$0 $300 $0 $0 $0 -$300 -100%
6520 - OFFICE SUPPLIES $462 $500 $183 $500 $500 $0 0%
6521 - INVENTORY SUPPLIES $12,300 $60,000 $0 $60,000 $50,000 -$10,000 -16.7%
6529 - NON-INV - SUPPLIES $12,983 $18,000 $7,422 $18,000 $15,000 -$3,000 -16.7%
6539 - NON INVENTORY REPAIR
PARTS $562 $0 $0 $0 $0 $0 0%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 323
6540 - TRAFFIC/PAINT/SIGN
MATERIAL $0 $0 $12,316 $0 $0 $0 0%
6550 - MINOR EQUIPMENT $3,085 $1,700 $0 $0 $0 -$1,700 -100%
Total Operating:$104,858 $195,000 $75,857 $188,300 $175,500 -$19,500 -10%
Total Expense Objects:$674,923 $787,845 $476,990 $739,330 $657,550 -$130,295 -16.5%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 324
Sign 0100-0810
Jim Collins
Director of Transportation
Department/Category: Transportation Department
Fund Type: General Fund (Major Fund)
Mission Statement
The mission of the sign and street painting division is to maintain and continually improve upon the regulatory signage and street painting
needs of the city in order to increase visibility and safety of all users.
Strategic Plan Goals
*Improve and maintain our infrastructure
*Strengthen our neighborhoods
*Improve our quality of life assets
2025 Accomplishments
*Refreshed the City's tra c painting/striping.
*Fabricated and installed Passport Parking Signage.
*Completed and updated ordinances and signs in conjunction with new school facilities.
*Updated and refreshed bike sharrow markings and bike route signage.
2026 Goals
*Complete and update ordinances and signs in conjunction with school district projects.
*Maintain and improve city street painting.
*Fabricte and install signs where possible for city departments to save time and cost.
Oshkosh, WI | Budget Book 2026 Page 325
Revenues by Source
Revenue Source
4520 - OTHER GENERAL
FEES $1,063 $0 $705 $800 $500 $500 N/A
4529 - SIGNS SPEC
EVENT REVENUE $261 $1,100 $422 $1,000 $1,000 -$100 -9.1%
4972 - MISCELLANEOUS
REVENUE $1,016 $0 $0 $0 $0 $0 0%
5300 - SALE OF CAPITAL
ASSETS $2,700 $0 $0 $0 $0 $0 0%
Total Revenue Source:$5,040 $1,100 $1,127 $1,800 $1,500 $400 36.4%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 326
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $103,861 $109,484 $72,277 $101,000 $104,290 -$5,194 -4.7%
6103 - REGULAR PAY - TEMP
EMPLOYEE $18,693 $14,178 $24,413 $13,000 $21,530 $7,352 51.9%
6104 - OVERTIME PAY $152 $0 $7 $100 $0 $0 0%
6302 - FICA - EMPLOYERS SHARE $8,872 $9,461 $6,998 $9,000 $9,620 $159 1.7%
6304 - WISCONSIN RETIREMENT
FUND $7,193 $7,610 $5,038 $7,000 $7,500 -$110 -1.4%
6306 - HEALTH INSURANCE $29,197 $36,308 $23,344 $35,000 $36,300 -$8 0%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,311 $1,395 $1,020 $2,000 $1,750 $355 25.4%
6310 - LIFE INSURANCE $54 $290 $69 $500 $270 -$20 -6.9%
Total Personnel Services:$169,333 $179,756 $134,195 $168,630 $181,260 $1,504 0.8%
Operating
6415 -
SUBSCRIPTION/LICENSING
CNTRCTS
$2,865 $2,600 $0 $2,600 $3,400 $800 30.8%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $200 $0 $0 $0 -$200 -100%
6417 - 3RD PARTY CONTRACTED
SERVICE $2,133 $4,300 $866 $2,500 $2,500 -$1,800 -41.9%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $0 $200 $0 $0 $0 -$200 -100%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $1,032 $1,000 $640 $1,000 $1,000 $0 0%
6433 - INTERFUND CHARGE
BACKS $12,293 $16,500 $16,854 $20,000 $20,000 $3,500 21.2%
6452 - LICENSE & PERMITS $0 $100 $0 $0 $0 -$100 -100%
6455 - UTILITY EXPENSE $3,432 $5,300 $2,857 $5,000 $5,000 -$300 -5.7%
6513 - MOTOR OIL (LUBRICANTS)$0 $100 $0 $0 $0 -$100 -100%
6519 - NON-INVENTORY FUEL $0 $100 $0 $0 $0 -$100 -100%
6520 - OFFICE SUPPLIES $143 $200 $102 $200 $200 $0 0%
6521 - INVENTORY SUPPLIES $0 $3,100 $0 $3,100 $3,100 $0 0%
6529 - NON-INV - SUPPLIES $28,969 $31,000 $27,670 $31,000 $31,000 $0 0%
6539 - NON INVENTORY REPAIR
PARTS $0 $1,200 $0 $1,200 $1,200 $0 0%
6540 - TRAFFIC/PAINT/SIGN
MATERIAL $25,454 $35,000 $11,306 $35,000 $35,000 $0 0%
6550 - MINOR EQUIPMENT $0 $600 $0 $0 $0 -$600 -100%
Total Operating:$76,321 $101,500 $60,295 $101,600 $102,400 $900 0.9%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 327
Capital Outlay
7204 - MACHINERY &
EQUIPMENT $7,565 $4,000 $0 $0 $0 -$4,000 -100%
Total Capital Outlay:$7,565 $4,000 $0 $0 $0 -$4,000 -100%
Total Expense Objects:$253,219 $285,256 $194,491 $270,230 $283,660 -$1,596 -0.6%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 328
Unclassi ed Budget 0100-0911 & 0100-0914
Julie Calmes
Director of Finance
Department: Finance Department
Fund Type: General Fund (Major Fund)
Category: Unclassi ed
Mission Statement
This budget is used to account for any general fund expenditures that are not part of any established general fund division. This budget is under
the direction of the City Manager.
Revenues by Source
.
Revenue Source
4901 - INTEREST $120,750 $0 $115,259 $115,300 $0 $0 0%
4972 - MISCELLANEOUS
REVENUE $0 $5,332,221 $0 $0 $0 -$5,332,221 -100%
Total Revenue Source:$120,750 $5,332,221 $115,259 $115,300 $0 -$5,332,221 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 329
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $415,386 $108,952 $457,582 $86,000 $0 -$108,952 -100%
6249 - MISCELLANEOUS PAY $0 $126,005 $0 $126,005 $0 -$126,005 -100%
6302 - FICA - EMPLOYERS SHARE $21,027 $15,908 $27,246 $27,000 $0 -$15,908 -100%
6306 - HEALTH INSURANCE $1,413 $0 $1,961 $3,000 $0 $0 0%
6320 - OTHER BENEFITS $209 $0 $0 $0 $0 $0 0%
6321 - UNEMPLOYEMENT BENEFITS $0 $20,000 $6,561 $15,000 $0 -$20,000 -100%
6322 - EMPLOYEE BENEFIT FEES $0 $15,000 $0 $0 $0 -$15,000 -100%
Total Personnel Services:$438,036 $285,865 $493,349 $257,005 $0 -$285,865 -100%
Operating
6403 - PS - LEGAL $15,968 $57,000 $11,178 $17,000 $0 -$57,000 -100%
6404 - PS - MISC CONSULTING /
STUDIES $0 $25,000 $9,000 $10,000 $0 -$25,000 -100%
6411 -
ADVERTISING/POSTAGE/PRINTING $878 $0 $478 $900 $0 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $20,000 $15,800 $15,000 $15,000 $0 -$15,800 -100%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $86,816 $7,196 $31,258 $50,000 $0 -$7,196 -100%
6455 - UTILITY EXPENSE $404 $0 $310 $500 $0 $0 0%
6461 - CONTINGENCY $0 $1,594,900 $5,100 $0 $0 -$1,594,900 -100%
6465 - BANK FEES $3,576 $0 $2,428 $3,500 $0 $0 0%
6529 - NON-INV - SUPPLIES $3,884 $8,300 $3,539 $3,600 $0 -$8,300 -100%
6463-SERVICE FEE $0 $0 -$1,889 $0 $0 $0 0%
6466 - MISC CONTRACTUAL
SERVICES $0 $0 $11,157 $0 $0 $0 0%
Total Operating:$131,527 $1,708,196 $87,560 $100,500 $0 -$1,708,196 -100%
Capital Outlay
7208 - LAND & LAND IMPVMTS $0 $0 $1,000 $1,000 $0 $0 0%
Total Capital Outlay:$0 $0 $1,000 $1,000 $0 $0 0%
Total Expense Objects:$569,562 $1,994,061 $581,909 $358,505 $0 -$1,994,061 -100%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 330
Administrative Services
John Fitzpatrick
Assistant City Manager/Admin Services
Oshkosh, WI | Budget Book 2026 Page 331
Human Resources 0100-0040
Michelle Behnke
Human Resources Manager
Department: Administrative Services Department
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Human Resources Division is dedicated to providing customer driven solutions and programs that strategically address organizational
needs for an effective and e cient workforce
Strategic Plan Goals
*Enhance the effectiveness of our city government
*Recruit, retain, engage, develop, and recognize employees
2025 Accomplishments
*Rede ned the City employee performance evaluation system to better align goals with the strategic plan, incorporate the Guiding Principles
into the competency framework that de nes expected behaviors and skills and integrate employee development and career discussions into
the process.
*Provided employee leadership training for supervisors as well as sustainability and compliance training for all employees.
2026 Goals
*Continue to enhance employee skills and performance through training and development such as leadership, customer service and other soft
skills offerings.
*Continue to enhance the e ciency and effectivemenss of Human Resources processes including recruiting, onboarding, performance
management and employee development utilizing technology.
Oshkosh, WI | Budget Book 2026 Page 332
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $553,412 $564,688 $401,928 $561,000 $615,130 $50,442 8.9%
6103 - REGULAR PAY - TEMP
EMPLOYEE -$1,200 $0 $1,785 $0 $0 $0 0%
6104 - OVERTIME PAY $1,086 $3,000 $0 $3,000 $3,130 $130 4.3%
6302 - FICA - EMPLOYERS SHARE $40,261 $43,432 $30,163 $43,000 $47,300 $3,868 8.9%
6304 - WISCONSIN RETIREMENT
FUND $38,914 $39,458 $28,442 $40,000 $44,530 $5,072 12.9%
6306 - HEALTH INSURANCE $78,666 $82,145 $62,812 $77,000 $67,550 -$14,595 -17.8%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $3,274 $4,043 $2,307 $4,000 $3,220 -$823 -20.4%
6310 - LIFE INSURANCE $2,173 $1,493 $1,579 $2,000 $1,600 $107 7.2%
6321 - UNEMPLOYEMENT BENEFITS $0 $0 $0 $0 $20,000 $20,000 N/A
Total Personnel Services:$716,585 $739,289 $530,046 $731,030 $802,460 $63,171 8.5%
Operating
6403 - PS - LEGAL $43,882 $48,000 $53,852 $55,000 $75,000 $27,000 56.3%
6411 -
ADVERTISING/POSTAGE/PRINTING $388 $1,000 $0 $1,000 $1,000 $0 0%
6412 - CONTRACTUAL AGREEMENT
PYMNTS $74,390 $56,289 $34,279 $50,000 $85,000 $28,711 51%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $27,915 $30,000 $27,349 $28,000 $18,000 -$12,000 -40%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $28,120 $40,000 $55,625 $75,000 $55,000 $15,000 37.5%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $3,256 $4,500 $3,053 $4,500 $4,500 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $960 $1,000 $640 $1,000 $1,000 $0 0%
6443 - LEASE EXPENSE $3,546 $3,500 $2,770 $3,900 $3,900 $400 11.4%
6454 - TELEPHONE / INTERNET
SERVC $488 $500 $352 $500 $500 $0 0%
6520 - OFFICE SUPPLIES $8,304 $3,500 $2,770 $3,500 $3,500 $0 0%
6529 - NON-INV - SUPPLIES $3,586 $2,000 $14 $1,100 $1,000 -$1,000 -50%
6550 - MINOR EQUIPMENT $1,697 $100 $0 $100 $0 -$100 -100%
6420 - REPAIRS TO TOOLS & EQUIP $5,368 $0 $0 $0 $0 $0 0%
Total Operating:$201,900 $190,389 $180,704 $223,600 $248,400 $58,011 30.5%
Total Expense Objects:$918,486 $929,678 $710,750 $954,630 $1,050,860 $121,182 13%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 333
City Clerk 0100-0050
Cheryl Pionke
Interim City Clerk
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Clerk's O ce is dedicated to providing exceptional public service with transparency, integrity, and e ciency. We strive to uphold the
democratic process by ensuring accurate and accessible records, delivering timely and courteous assistance to all citizens, and overseeing fair
and secure elections. Through our commitment to innovation and continuous improvement, we aim to enhance community engagement and
foster trust between the local government and the residents we serve.
Strategic Plan Goals
*Enhance Our Quality-of-Life Services and Assets
*Support Economic Development
*Enhance the Effectiveness of Our City Government
2025 Accomplishments
*Continued To Streamline And Increase Department Productivity - The Clerks Department continues to prioritize projects and tasks based on
impact and urgency to focus on high-value activities. Established regular meetings to align goals and progress, ensuring team cohesion.
Encouraged staff to propose innovative solutions and improvements through suggestion programs.
*Improved Operational E ciency and Service Delivery - Optimized our processes to reduce wait times and improve service speed. Introduced
environment-friendly practices to reduce paper usage and collaborated with Information Technology to ensure data security and service
reliability.
*Enhanced Staff Development and Training - Provided continuous training opportunities for clerks department staff. Deputy Clerk Pionke
attended the 2025 Wisconsin's Municipal Clerks Association annual conference, attending a variety of educational sessions focusing on
Municipal Clerk responsibilities. Clerk Bartlett also attended various trainings pertaining to liquor licensing. Deputy Clerk Pionke also attended
the Track II of the Clerks Institute along with various other trainings throughout the year. O ce Assistant Bathke improved her skills in WisVote
(elections database) and Microsoft Suite programs.
2026 Goals
*Enhance Digital Access and Transparency - Develop a comprehensive online portal for citizens to easily access public records and services.
*Improve Operational E ciency and Service Delivery - Introduce process automation and advanced technologies to reduce administrative
burdens and enhance service speed.
Revenues by Source
Revenue Source
4322 - LIQUOR & MALT
BEV LICENSES $134,120 $134,150 $127,968 $143,550 $134,150 $9,150 7.3%
4323 - MISC CLERK
LICENSE & PERMITS $21,676 $22,300 $20,316 $21,200 $22,300 $300 1.4%
4358 - CIGARETTE
LICENSE $7,565 $8,000 $7,380 $8,000 $8,000 $2,000 33.3%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2024 Budget:
Amended vs.
FY2025 Budgeted
($ Change)
FY2024 Budget:
Amended vs.
FY2025 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 334
4520 - OTHER GENERAL
FEES $6,310 $6,000 $15,240 $15,200 $6,000 $500 9.1%
Total Revenue Source:$169,671 $170,450 $170,904 $187,950 $170,450 $11,950 7.5%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2024 Budget:
Amended vs.
FY2025 Budgeted
($ Change)
FY2024 Budget:
Amended vs.
FY2025 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 335
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $171,118 $183,411 $135,458 $184,000 $196,470 $13,059 7.1%
6103 - REGULAR PAY - TEMP
EMPLOYEE $29,848 $0 $0 $0 $0 $0 0%
6104 - OVERTIME PAY $10,649 $2,607 $0 $3,000 $10,430 $7,823 300.1%
6302 - FICA - EMPLOYERS SHARE $15,612 $14,232 $10,214 $15,000 $15,830 $1,598 11.2%
6304 - WISCONSIN RETIREMENT
FUND $13,863 $12,930 $9,051 $13,000 $14,900 $1,970 15.2%
6306 - HEALTH INSURANCE $38,542 $31,168 $13,889 $20,000 $31,160 -$8 0%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $2,199 $2,135 $1,360 $2,000 $1,750 -$385 -18%
6310 - LIFE INSURANCE $563 $485 $345 $1,000 $520 $35 7.2%
Total Personnel Services:$282,395 $247,998 $171,349 $239,030 $271,060 $23,062 9.3%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $18,445 $15,000 $10,724 $15,000 $15,000 $0 0%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $12,360 $17,500 $0 $12,400 $18,600 $1,100 6.3%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $0 $0 $0 $1,100 $1,100 N/A
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $34 $3,000 $2,603 $3,000 $4,000 $1,000 33.3%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $0 $200 $100 $200 $150 -$50 -25%
6454 - TELEPHONE / INTERNET
SERVC $244 $250 $156 $240 $0 -$250 -100%
6520 - OFFICE SUPPLIES $1,623 $3,000 $892 $2,000 $2,000 -$1,000 -33.3%
6529 - NON-INV - SUPPLIES $171 $250 $0 $0 $0 -$250 -100%
Total Operating:$32,877 $39,200 $14,476 $32,840 $40,850 $1,650 4.2%
Total Expense Objects:$315,272 $287,198 $185,824 $271,870 $311,910 $24,712 8.6%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 336
Elections 0100-0060
Cheryl Pionke
Interim City Clerk
Department: City Clerk
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Clerk's O ce is dedicated to providing exceptional public service with transparency, integrity, and e ciency. We strive to uphold the
democratic process by ensuring accurate and accessible records, delivering timely and courteous assistance to all citizens, and overseeing fair
and secure elections. Through our commitment to innovation and continuous improvement, we aim to enhance community engagement and
foster trust between the local government and the residents we serve.
Strategic Plan Goals
*Enhance Our Quality-of-Life Services and Assets
*Support Economic Development
*Enhance the Effectiveness of Our City Government
2025 Accomplishments
*Streamlined The Election Inspectors End Of The Night Process for site chairpersons - Implemented a centralized count that consolidates the
tabulation of absentee ballots, reducing the time required to nalize site totals and time. Integrated digital solutions with Badger Books to
automate reporting processes, minimizing human error and enhancing the accuracy of results.
*Enhanced Voter Accessibility and Participation - Deployed Badger Books, electronic poll books, to simplify and expedite voter check-in
processes at polling locations. Improved access for differently-abled voters by providing support options and ensuring seamless interaction
with the Badger Books system. Enhanced the overall voting experience, making it more convenient for all eligible voters.
*Established a Convenient Off-Site Voting Location (19 E Irving) - Successfully set up an off-site, in-person absentee voting location to provide
additional accessibility for voters and city staff. During the General Election, cycles to accommodate varying schedules by offering extended
hours.
2026 Goals
*Foster a Culture of Continuous Improvement - Encourage staff, including poll workers, to propose innovative solutions and improvements
through suggestion programs.
*Improve Operational E ciency and Service Delivery - Introduce process automation and advanced technologies to reduce administrative
burdens and enhance service speed.
*Expand Voter Accessibility and Registration Initiatives - Ensure that all polling locations are compliant with ADA standards to accommodate
voters with disabilities and utilize social media and digital platforms to reach a wider audience and encourage voter registration before election
day.
Oshkosh, WI | Budget Book 2026 Page 337
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $157 $0 $0 $0 $0 $0 0%
6103 - REGULAR PAY - TEMP
EMPLOYEE $80,598 $62,327 $38,897 $84,000 $104,700 $42,373 68%
6302 - FICA - EMPLOYERS SHARE $873 $4,769 $519 $4,000 $8,770 $4,001 83.9%
6304 - WISCONSIN RETIREMENT
FUND $16 $0 $469 $2,000 $0 $0 0%
6306 - HEALTH INSURANCE $0 $0 $150 $0 $0 $0 0%
6308 - DENTAL $0 $0 $5 $0 $0 $0 0%
Total Personnel Services:$81,644 $67,096 $40,039 $90,000 $113,470 $46,374 69.1%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $42,723 $20,000 $18,247 $20,000 $25,000 $5,000 25%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $8,797 $5,000 $3,876 $5,000 $12,500 $7,500 150%
6416 - PREVENTATIVE MNTC
CONTRACTS $0 $4,000 $4,921 $4,000 $14,000 $10,000 250%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $322 $500 $1,154 $1,200 $1,000 $500 100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $50 $0 $0 $0 $0 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $996 $500 $351 $500 $1,000 $500 100%
6441 - RENTAL EXPENSE $3,336 $1,000 $526 $600 $1,500 $500 50%
6454 - TELEPHONE / INTERNET
SERVC $657 $500 $350 $500 $500 $0 0%
6519 - NON-INVENTORY FUEL $44 $0 $36 $50 $500 $500 N/A
6520 - OFFICE SUPPLIES $6,267 $5,065 $5,094 $3,000 $13,500 $8,435 166.5%
6529 - NON-INV - SUPPLIES $1,015 $0 $146 $150 $300 $300 N/A
6550 - MINOR EQUIPMENT $1,680 $2,500 $0 $2,500 $1,500 -$1,000 -40%
Total Operating:$65,888 $39,065 $34,702 $37,500 $71,300 $32,235 82.5%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $0 $5,000 $0 $5,000 $0 -$5,000 -100%
Total Capital Outlay:$0 $5,000 $0 $5,000 $0 -$5,000 -100%
Total Expense Objects:$147,531 $111,161 $74,741 $132,500 $184,770 $73,609 66.2%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 338
Purchasing 0100-0090
Jon Urben
General Services Manager
Department: Administrative Services Department
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Purchasing Division's mission is to acquire commodities and services for the City in an effective, e cient, and impartial manner. Speci c
objectives include: (a) ensuring fair and equitable treatment of all vendors and persons who deal with the procurement process, (b) fostering
public con dence in these purchasing procedures through the use of modern and professional business tools, and (c) securing the advantages
and economies derived from a centralized/standardized purchasing system.
Strategic Plan Goals
*Enhance the effectiveness of our City Government
*Build trust through communication, education, nancial transparency and relationship building
2025 Accomplishments
*Coordinated requests for proposals/professional services agreements for various services including: Seniors Center Nail Care,HVAC
engineering/design, Loss Prevention, Sustainability Training, Roof Design, Forestry Strategic and Management Plan, Facility Condition
Assessments and Parking Lot Assessment.
*Coordinated bid solicitations for goods and services including: Safety Building HVAC Improvements, Water Chemicals, Roof Replacement for
OFD Stations 17, 19 and Menomonee Park Maintenance Building, Animal Nuisance Services, Paver Trailer, Road Materials, Valve Exercising
Trailer, A/V Paging System, 6" Towable Pump, Field Operations Center Welding Bay HVAC Improvements, Diesel Exhaust Fluid (DEF) Station
Install, Quad Wheel Riding Sweeper, Transit Center Phase 2 Improvements, Elevator Modernizations for the OPL/OPM, Parks LED EMC's, OPL
Clean Agent Fire Suppression System.
*Coordinated cooperative purchases of various equipment, vehicles and projects including: tandem axle trucks, Police vehicles, glass
spheres/tra c paint, mowers, tractors, backhoes, pickup trucks, vans, articulated loaders, asphalt pavers, athletic eld groomer, jettervac truck,
forklift, mobile column lifts, street sweepers, o ce furniture and semi-tractor.
*Collaborated with nance on process improvements with P-card and travel.
2026 Goals
*Coordinate procurements/solicitations for 2026 CIP equipment, vehicles and projects.
*Continue to pursue cooperative purchasing programs for city purchases to save costs and staff time.
*Continue to assist departments in bid and quote speci cations, requests for quotations, requests for proposals, P-Card program management,
cooperative purchasing program options, cost analysis comparisons for goods/services, contract administration and more.
Oshkosh, WI | Budget Book 2026 Page 339
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $238,994 $246,589 $180,655 $249,000 $260,190 $13,601 5.5%
6302 - FICA - EMPLOYERS SHARE $17,564 $18,865 $13,188 $19,000 $19,900 $1,035 5.5%
6304 - WISCONSIN RETIREMENT
FUND $16,496 $17,139 $12,556 $18,000 $18,740 $1,601 9.3%
6306 - HEALTH INSURANCE $39,549 $41,501 $27,667 $39,000 $41,490 -$11 0%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $2,701 $2,875 $1,790 $3,000 $2,490 -$385 -13.4%
6310 - LIFE INSURANCE $1,359 $652 $1,033 $2,000 $700 $48 7.4%
Total Personnel Services:$316,664 $328,651 $237,919 $331,030 $343,510 $14,859 4.5%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $3,879 $3,000 $1,796 $3,000 $3,000 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $179 $1,800 $60 $500 $800 -$1,000 -55.6%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $490 $600 $295 $600 $600 $0 0%
6443 - LEASE EXPENSE $1,694 $1,700 $1,119 $1,700 $1,800 $100 5.9%
6454 - TELEPHONE / INTERNET
SERVC $244 $200 $176 $200 $200 $0 0%
6520 - OFFICE SUPPLIES $1,281 $1,200 $576 $1,200 $800 -$400 -33.3%
Total Operating:$7,767 $8,500 $4,022 $7,200 $7,200 -$1,300 -15.3%
Total Expense Objects:$324,432 $337,151 $241,940 $338,230 $350,710 $13,559 4%
Name FY2024
YTD Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 340
Information Technology 0100-0110
Tony Neumann
Information Technology Manager
Department: Administrative Services Department
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Information Technology Division will provide the highest quality technology-based services as well as Geographic Information System (GIS)
design & administration and printing, mailing, shipping in the most cost-effective manner to facilitate the internal support services, governance,
and community service for the City of Oshkosh and its citizenry.
Strategic Plan Goals
*Improve and maintain our infrastructure
2025 Accomplishments
*Upgraded network backbone from 1G to 10G for improved city-wide connectivity performance.
*Continued migrating GIS datasets to the new infrastructure, improving departmental data access, analytics and public data access. Launched
a new public-facing Parks Amenities Portal through GIS Experience Builder.
*Worked with Finance, Transportation and Police to implement a new parking enforcement, electronic permit management & parking lot
management system.
*Compiled existing software inventory for cost, length of contract and purpose to consider whether products are still advantageous to the City
of Oshkosh.
2026 Goals
*Reorganize, structure and integrate historical engineering scan documents into Laser che (approximately 56K).
*Redesign the city website & begin consolidating all others under the single oshkoshwi.gov domain.
*Update GIS public and internal portals to a more modern GIS Hub technology.
Revenues by Source
Revenue Source
4930-SALE OF
MACHINERY/EQUIPMENT $10,083 $0 $930 $0 $0 $0 0%
4822 - SERVICE CHARGE - IT $104,700 $130,500 $78,525 $130,500 $130,500 $0 0%
Total Revenue Source:$114,783 $130,500 $79,455 $130,500 $130,500 $0 0%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 341
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $681,640 $709,260 $500,013 $687,000 $735,540 $26,280 3.7%
6104 - OVERTIME PAY $52 $0 $0 $0 $0 $0 0%
6302 - FICA - EMPLOYERS SHARE $50,236 $54,263 $36,900 $52,000 $56,270 $2,007 3.7%
6304 - WISCONSIN RETIREMENT
FUND $47,044 $49,299 $34,746 $48,000 $52,950 $3,651 7.4%
6306 - HEALTH INSURANCE $150,599 $155,956 $102,049 $141,000 $171,560 $15,604 10%
6307 - HEALTH INSURANCE ADMIN
FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $7,440 $8,021 $5,543 $8,000 $9,680 $1,659 20.7%
6310 - LIFE INSURANCE $1,352 $1,875 $1,095 $2,000 $1,930 $55 2.9%
Total Personnel Services:$938,364 $979,704 $681,376 $939,030 $1,027,930 $48,226 4.9%
Operating
6411 -
ADVERTISING/POSTAGE/PRINTING $42,387 $41,800 $39,970 $41,800 $42,800 $1,000 2.4%
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $597,085 $626,500 $556,567 $626,500 $726,200 $99,700 15.9%
6416 - PREVENTATIVE MNTC
CONTRACTS $2,324 $15,900 $26,428 $26,500 $15,800 -$100 -0.6%
6417 - 3RD PARTY CONTRACTED
SERVICE $2,590 $600 $283 $600 $600 $0 0%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $5,657 $7,500 $3,536 $7,500 $7,500 $0 0%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $2,685 $2,500 $4,566 $4,600 $4,500 $2,000 80%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $946 $600 $204 $600 $600 $0 0%
6443 - LEASE EXPENSE $26,703 $29,800 $17,558 $29,800 $26,200 -$3,600 -12.1%
6452 - LICENSE & PERMITS $115 $100 $115 $100 $100 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $11,542 $15,800 $10,851 $15,800 $15,800 $0 0%
6520 - OFFICE SUPPLIES $8,657 $10,000 $2,755 $4,000 $8,400 -$1,600 -16%
6524 - SPECIALTY SUPPLIES $3,778 $5,400 $5,348 $5,400 $5,400 $0 0%
6529 - NON-INV - SUPPLIES $2,510 $2,000 $798 $1,000 $2,000 $0 0%
6550 - MINOR EQUIPMENT $83,654 $108,300 $104,982 $108,300 $163,300 $55,000 50.8%
Total Operating:$790,632 $866,800 $773,960 $872,500 $1,019,200 $152,400 17.6%
Capital Outlay
7202 - OFFICE EQUIPMENT $41,687 $18,500 $17,790 $17,800 $44,400 $25,900 140%
Total Capital Outlay:$41,687 $18,500 $17,790 $17,800 $44,400 $25,900 140%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 342
Total Expense Objects:$1,770,683 $1,865,004 $1,473,126 $1,829,330 $2,091,530 $226,526 12.1%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 343
Insurance 0100-0120
Paul Greeninger
Safety and Risk Management O cer
Department: Administrative Services Department
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
Risk management is responsible for securing insurance coverage for city property and activities. The types of insurance include: Workers
Compensation, General Liability, Police Professional, Fleet Liability, Public O cials, Employee Dishonesty & Crime, Property & Contractors
Equipment, Fleet Comprehensive & Collision, Boiler & Machinery, Tank Liability, Pollution Liability and Cyber Liability. This is a cooperative
process with the assistance of several City Departments.
Strategic Plan Goals
*Enhance the effectiveness of our City government
2025 Accomplishments
*Partnered with property insurance carrier to conduct a property appraisal of all city facilities.
2026 Goals
*Enhance process for tracking property and vehicle inventory.
Expenditures by Expense Type
Expense Objects
Operating
6412 - CONTRACTUAL
AGREEMENT PYMNTS $51,230 $99,100 $45,775 $69,000 $100,300 $1,200 1.2%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $413 $500 $350 $500 $1,000 $500 100%
6450 - INSURANCE EXPENSE $493,238 $510,500 $429,737 $510,500 $556,100 $45,600 8.9%
6451 - WORKERS
COMPENSATION $576,900 $576,900 $592,300 $592,300 $585,200 $8,300 1.4%
Total Operating:$1,121,780 $1,187,000 $1,068,161 $1,172,300 $1,242,600 $55,600 4.7%
Total Expense Objects:$1,121,780 $1,187,000 $1,068,161 $1,172,300 $1,242,600 $55,600 4.7%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 344
Facility Maintenance 0100-0130
Jon Urben
General Services Manager
Department: Administrative Services Manager
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
The Facilities Maintenance Division's mission is to maintain the division's facilities to ensure their environments will support the goals of these
buildings in a safe, clean, effective, and e cient manner.
Strategic Plan Goals
*Improve and Maintain our Infrastructure - address critical facility issues and continue the transition to a centralized facility management.
2025 Accomplishments
*Completed 2025 Facilities Condition Assessment Report with Kueny Architects.
*Completed 2025 City Hall Space Needs Study.
*Launched the Facilities Maintenance CIP Dashboard highlighting facility improvement projects coordinated by Facilities Maintenance and also
launched the Tyler Munis Enterprise Resource Planning (ERP) module for Facilities Maintenance Preventative Maintenance.
*Completed various capital projects including door/siding replacements at the Seniors Center, door/hardware replacements at the Convention
Center, epoxy oor installations at Fire Station 15, PD 3rd Avenue and the Seniors Center, exterior sign installation at the Public Museum, and
Public Library Server Room Clean Agent System installation.
2026 Goals
*Begin planning/design discussions on facility renovations/construction as prioritized in the Facilities Condition Assessment Report by Kueny
Architects, including Joint Police and Fire Training Facility, City Hall, Transportation Main Building, Water Distribution Building and Oshkosh
Public Museum.
*Continue to coordinate/manage facilities maintenance projects, including the Grand Opera House expansion, the Public Library roof
replacement, the Convention Center refresh/update, the Public Museum Sawyer Windows/Carriage House rehabilitation, Fire Department
Station 15 renovation/updates, elevator modernizations at the Public Library and Public Museum, kitchen/restroom Renovations at Fire Stations
16-19 and HVAC improvements at the Public Library and Convention Center.
*Consider the Oshkosh Public Library's request to integrate their facility maintenance sta ng, duties and associated estimated annual
maintenance costs into the 2026 Facilities Maintenance budget based on current organizational assessments.
Oshkosh, WI | Budget Book 2026 Page 345
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $486,537 $635,434 $469,755 $644,000 $739,300 $103,866 16.3%
6104 - OVERTIME PAY $1,494 $1,000 $0 $1,000 $1,040 $40 4%
6302 - FICA - EMPLOYERS SHARE $34,947 $48,693 $34,063 $49,000 $57,390 $8,697 17.9%
6304 - WISCONSIN RETIREMENT
FUND $33,728 $44,237 $32,676 $45,000 $52,240 $8,003 18.1%
6306 - HEALTH INSURANCE $161,430 $207,737 $119,418 $164,000 $197,410 -$10,327 -5%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $6,478 $8,895 $5,238 $8,000 $8,570 -$325 -3.7%
6310 - LIFE INSURANCE $1,998 $1,683 $1,983 $3,000 $1,910 $227 13.5%
Total Personnel Services:$726,612 $948,709 $664,163 $915,030 $1,057,860 $109,151 11.5%
Operating
6416 - PREVENTATIVE MNTC
CONTRACTS $80,215 $96,003 $53,347 $90,000 $126,000 $29,997 31.2%
6417 - 3RD PARTY CONTRACTED
SERVICE $115,444 $88,665 $110,206 $110,000 $219,000 $130,335 147%
6418 - UNIFORM
LAUNDRY/RUGS/CLEANING $16,441 $18,000 $13,044 $18,000 $19,000 $1,000 5.6%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $1,000 $1,500 $1,295 $3,000 $3,000 $1,500 100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $4,815 $4,500 $4,292 $4,500 $4,500 $0 0%
6423 - EMPLOYEE
ALLOWANCE/REIMBRSMNT $725 $1,100 $406 $700 $1,100 $0 0%
6433 - INTERFUND CHARGE
BACKS $8,039 $8,500 $5,811 $7,000 $8,500 $0 0%
6452 - LICENSE & PERMITS $358 $0 $0 $0 $0 $0 0%
6454 - TELEPHONE / INTERNET
SERVC $3,041 $3,500 $6,143 $7,000 $6,000 $2,500 71.4%
6455 - UTILITY EXPENSE $247,534 $300,000 $187,239 $250,000 $260,000 -$40,000 -13.3%
6519 - NON-INVENTORY FUEL $0 $0 $13 $0 $0 $0 0%
6520 - OFFICE SUPPLIES $457 $400 $321 $400 $400 $0 0%
6529 - NON-INV - SUPPLIES $63,981 $45,000 $48,568 $50,000 $75,000 $30,000 66.7%
6550 - MINOR EQUIPMENT $4,896 $6,000 $3,310 $6,000 $6,000 $0 0%
Total Operating:$546,947 $573,168 $433,997 $546,600 $728,500 $155,332 27.1%
Total Expense Objects:$1,273,559 $1,521,877 $1,098,160 $1,461,630 $1,786,360 $264,483 17.4%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025
Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025
Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 346
Oshkosh Media 0100-0150
Jon Urben
General Services Manager
Department: Administrative Services Department
Fund Type: General Fund (Major Fund)
Category: General Government
Mission Statement
Oshkosh Media serves to carry out the mission and objectives of the government access (Gov TV) and community access (Life TV) television
channels, while actively engaging the community through a variety of media platforms to enhance the dissemination of municipal and
community information to foster community interaction and understanding
Strategic Plan Goals
*Enhance the Effectiveness of our City Government
*Build trust through communication, education, nancial transparency and relationship building
*Coordinate public communication and education between departments in order to facilitate public awareness of city services and values
*Facilitate regular communications with, and feedback from, employees in order to maximize organizational improvement and job satisfaction.
2025 Accomplishments
*Earned 13 total awards at the Best of the Midwest Media Fest, including four "gold-level" Excellence awards for the 2024 State of the City, City
Manager Minute series, Oshkosh Fire & Police Department Back to School safety special, and for the community-produced show "The Place to
Be Oshkosh."
*Expanded the reach and audience for public information by populating the city's new podcast platform with episodes of City Manager's Report
and Let's Talk Events. Worked with that platform to distribute those podcasts to popular outlets (i.e. Spotify and Apple Podcasts).
*Worked with Legal and IT to review and re ne the city's existing social media policy document. It also identi ed the need to move some
elements of the existing policy into a separate best practices document to act as a resource for city staff tasked with managing city social
media platforms.
*Increased the number of City Manager Minutes from previous years, highlighted employee success stories, provided access to programs like
the annual DPW CIP presentation and WI DOT local road construction update meetings, continued to serve local non-pro t organizations and
community groups by assisting with messaging and video production, and continued transparent coverage of Common Council and many of
the city's boards and commissions.
2026 Goals
*Continue to participate in the process of centralizing the city's communication and marketing efforts.
*Complete review of the City's social media policy document and move forward for adoption. Also, we are beginning the process of creating a
new social media best practices document to act as a resource for city staff that oversee city social media platforms.
*Explore and recommend new platforms and tools that can be used to expand the audience and reach for public information and marketing.
Revenues by Source
Revenue Source
4252 - OTHER
GOVERNMENT AID-CABLE
TV
$142,724 $142,700 $142,724 $142,700 $0 -$142,700 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 347
4312 - TELEVISION
FRANCHISE $600,171 $475,000 $218,578 $466,000 $0 -$475,000 -100%
4520 - OTHER GENERAL
FEES $3,470 $3,000 $3,800 $4,600 $0 -$3,000 -100%
4952 - GIFTS &
DONATIONS $3,906 $0 $0 $0 $0 $0 0%
5300 - SALE OF CAPITAL
ASSETS $4,500 $0 $0 $0 $0 $0 0%
Total Revenue Source:$754,771 $620,700 $365,102 $613,300 $0 -$620,700 -100%
Name FY2024 YTD
Actual
FY2025 Budget:
Amended
FY2025 YTD
Actuals June 30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026 Budgeted
($ Change)
FY2025 Budget:
Amended vs.
FY2026 Budgeted
(% Change)
Oshkosh, WI | Budget Book 2026 Page 348
Expenditures by Expense Type
Expense Objects
Personnel Services
6102 - REGULAR PAY $207,042 $211,807 $156,534 $215,000 $0 -$211,807 -100%
6104 - OVERTIME PAY $407 $501 $0 $1,000 $520 $19 3.8%
6302 - FICA - EMPLOYERS SHARE $15,188 $16,244 $11,490 $17,000 $40 -$16,204 -99.8%
6304 - WISCONSIN RETIREMENT
FUND $14,319 $14,757 $10,879 $15,000 $40 -$14,717 -99.7%
6306 - HEALTH INSURANCE $39,771 $41,501 $27,667 $39,000 $0 -$41,501 -100%
6307 - HEALTH INSURANCE
ADMIN FEE $0 $1,030 $1,030 $1,030 $0 -$1,030 -100%
6308 - DENTAL $1,997 $2,125 $1,415 $2,000 $0 -$2,125 -100%
6310 - LIFE INSURANCE $391 $560 $404 $1,000 $0 -$560 -100%
Total Personnel Services:$279,115 $288,525 $209,420 $291,030 $600 -$287,925 -99.8%
Operating
6415 - SUBSCRIPTION/LICENSING
CNTRCTS $40,416 $41,000 $38,905 $41,000 $0 -$41,000 -100%
6421 - EMPLOYEE
TRAINING/DEVELOPMENT $2,809 $3,000 $1,174 $2,000 $0 -$3,000 -100%
6422 - PRFSL
LICENSE/MEMERSHIP/BOND $350 $400 $350 $400 $0 -$400 -100%
6433 - INTERFUND CHARGE
BACKS $150 $1,000 $281 $1,000 $0 -$1,000 -100%
6454 - TELEPHONE / INTERNET
SERVC $488 $500 $352 $500 $0 -$500 -100%
6520 - OFFICE SUPPLIES $60 $200 $167 $100 $0 -$200 -100%
6529 - NON-INV - SUPPLIES $1,654 $1,700 $376 $1,000 $0 -$1,700 -100%
Total Operating:$45,927 $47,800 $41,606 $46,000 $0 -$47,800 -100%
Capital Outlay
7204 - MACHINERY & EQUIPMENT $3,513 $0 $0 $0 $0 $0 0%
Total Capital Outlay:$3,513 $0 $0 $0 $0 $0 0%
Total Expense Objects:$328,555 $336,325 $251,025 $337,030 $600 -$335,725 -99.8%
Name FY2024 YTD
Actual
FY2025
Budget:
Amended
FY2025 YTD
Actuals June
30th
FY2025
Projected
FY2026
Budgeted
FY2025 Budget:
Amended vs.
FY2026
Budgeted ($
Change)
FY2025 Budget:
Amended vs.
FY2026
Budgeted (%
Change)
Oshkosh, WI | Budget Book 2026 Page 349
CAPITAL IMPROVEMENT PLAN
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2026-2030 CIP Projects by Department
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2026-2030 CIP Projects by Depar tment - Page 2
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2026-2030 CIP Projects by Depar tment - Page 3
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2026-2030 CIP Projects by Depar tment - Page 4
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2026-2030 CIP Projects by Depar tment - Page 5
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2026-2030 CIP Projects by Depar tment - Page 6
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2026-2030 CIP Projects by Depar tment - Page 7
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2026-2035 CIP Projects & Funding Sources by Depar tment
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2026-2035 CIP Projects & Funding Sources by Department - Page 2
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2026-2035 CIP Projects & Funding Sources by Department - Page 3
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2026-2035 CIP Project & Funding Sources by Depar tment - Page 4
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2026-2035 CIP Projects & Funding Sources by Department - Page 5
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2026-2035 CIP Project & Funding Sources by Depar tment - Page 6
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2026-2035 CIP Projects & Funding Sources by Department - Page 7
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2026-2035 CIP Projects & Funding Sources by Department - Page 8
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2026-2035 CIP Projects & Funding Sources by Department Page - 9
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2026-2035 CIP Projects & Funding Sources by Department - Page 10
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2026-2035 CIP Projects & Funding Sources by Department - Page 11
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2026-2035 CIP Projects & Funding Sources by Department - Page 12
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2026-2035 CIP Projects & Funding Sources by Department - Page 13
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2026-2035 CIP Projects & Funding Sources by Department - Page 14
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2026-2035 CIP Projects & Funding Sources by Department - Page 15
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2026-2035 CIP Projects & Funding Sources by Department - Page 16
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2026-2035 CIP Projects & Funding Sources by Department - Page 17
Oshkosh, WI | Budget Book 2026 Page 374
APPENDIX
Oshkosh, WI | Budget Book 2026 Page 375
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by
a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the nancial position
and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a
bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for speci c public purposes.
An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103
of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's nancial systems, procedures, and data by a certi ed public accountant (independent auditor), and a
report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit serves as a valuable
management tool in evaluating the scal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments
as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a management letter which contains
supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are
frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t from a public improvement (e.g., water, sewer,
sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel
receiving bene t from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may
be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one
year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the
betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a speci ed sum of money,
alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future date (maturity date), together with
periodic interest at a speci ed rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the
amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining
balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to
be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of
the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level
of risk associated with a given xed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which
designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a speci ed period of time. (See
Performance Budget, Program Budget)
Oshkosh, WI | Budget Book 2026 Page 376
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial
useful live extending beyond a single nancial reporting period. Capital assets include land and land improvements; infrastructure such as
roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities
typically de ne capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset improvements. Among other
information, a capital budget should identify the method of nancing each recommended expenditure, i.e., tax levy or rates, and identify those
items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an o cial or agent designated
as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash availability to pay
bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certi cate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount
of such deposit plus a speci ed interest payable to a bearer or to any speci ed person on a certain speci ed date, at the expiration of a certain
speci ed time, or upon notice in writing.
Classi cation of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open
space, commercial, and industrial. Having classi ed its real properties, local o cials are permitted to determine locally, within limitations
established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and
by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, bene ts, working conditions, etc., between an employer and some or
all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often
called the "cost-of-living index."
Cost-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and the cost to achieve
the bene t from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value,
debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any
particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable
to, but not yet paid from, a speci c appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for which a fee is
charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is
recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--
direct, indirect, and capital costs—are identi ed. This allows the community to recover total service costs through user fees if it chooses.
Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted generated by the operation of the enterprise
rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer,
hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding
sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to
particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt
from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled
veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Oshkosh, WI | Budget Book 2026 Page 377
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other
governmental units, and other funds. These include pension (and other employee bene t) trust funds, investment trust funds, private- purpose
trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or
circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest
on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor
creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also in uence oat.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are
usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identi ed activities or
attaining certain objectives in accordance with speci c regulations, restrictions, or limitations.
Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal
government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for
independently in accordance with speci c regulations, restrictions or limitations. Examples of funds include the general fund and enterprise
funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple
funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of
governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual funds. It requires more complete
information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the
presentation of a narrative statement the government's nancial performance, trends and prospects for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other
postemployment bene ts in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB
earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its
taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
Indirect Cost: Costs of a service not re ected in the operating budget of the entity providing the service. An example of an indirect cost of
providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these
costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan
is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a speci ed period of time. It is always
expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term
does not include xed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as
opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
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Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds)
include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the
state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classi cation of expenditures that is used for coding any department disbursement, such as “personal services,”
“expenses,” or “capital outlay.”
O cial Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the
issuer. The o cial statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school
district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and e ciency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more
favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen
expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash
valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the
assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation system, the results of an
in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are full faith
and credit obligations.
Revenue Bond: A bond payable from and secured solely by speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c service and use those revenues without appropriation to support the
service.
Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired
through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for
any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation
of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property
taxes are overdue.
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Trust Fund: In general, a fund for money donated or transferred to a municipality with speci c instructions on its use. As custodian of trust
funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by
the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable
trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal
Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves
and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither encumbered nor reserved,
and are therefore available for expenditure once certi ed as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and
restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in
full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must re ect its market, or full and fair cash
value.
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