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Not the full picture. Built from public records, which leave things out.Read by hand, Oct 2026DetailsThis is built from public records, which leave a lot out, and some of it may be wrong or out of date. Check the sources, and tell us if you spot a mistake. What this site can't tell you
Read by hand. We read Tyendinaga's own documents for this site in October 2026; the Sources page lists which ones. The comparisons with other places still come from the Province's yearly reports.

Questions · 9 so far

Things worth asking about

We read Tyendinaga's financial reports and meeting minutes, and compared its numbers with 52 similar Ontario towns. These are the things that stood out.

What these are, and what they are not. A question here means a number or practice is unusual, or harder to see than it should be. It does not mean anyone did anything wrong. Most unusual numbers turn out to have ordinary explanations, and every question lists some. The only way to know is to ask.
Worth asking

Worth asking

There may well be a good reason. It is still worth asking what it is.

Worth askingOpenness

Why do the audited statements take most of a year to finish after the audit is done?

8.5 to 13 monthsfrom the end of the year to council receiving the audited statements (worked out by us from the dates below), for 2025 back to 2022 (2025 is still a draft)

An audit is a check of the town’s books by an outside accountant. The audit work is done in the spring, but council gets the signed statements many months later. For 2022 the audit was in March 2023 and council received the statements on February 7, 2024. For 2023 it was July 2024 and January 8, 2025. For 2024 it was April 2025 and November 19, 2025. For 2025 it was April 2026 and September 16, 2026, which is faster but still about eight and a half months after year end. The treasurer’s reports say the auditor and staff have been “working to compile the audited financial statements throughout the year”. We did not find a reason for the gap.

Found by reading the town's own documents · 12 sources

Worth askingMoney health

How will the township pay for Lonsdale Bridge North, which council closed on September 3, 2026?

$83,732.50planned balance of the roads reserve at the end of 2026, before any work on this bridge

An engineer told the township in August 2026 that the north end of the Lonsdale Bridge North deck had partly failed and settled. Council closed the bridge on September 3, 2026. Staff say a temporary repair might let it reopen for one to two years, after which a full replacement should be planned. The township’s own asset plan already listed this bridge as high risk. We found no line for it in the 2026 capital budget.

Found by reading the town's own documents · 5 sources

Worth askingRising costs

Why did the cost of running the town office grow 76% in 5 years?

+76%running the town office, 2019 to 2024

Tyendinaga spent $493K on running the town office in 2019 and $868K in 2024. Prices only went up about 18% in that time. Only 5 of 52 similar towns had faster growth here.

Found automatically from the town's financial reports · 10 sources

Worth askingRising costs

Why did the cost of roads and snow grow 46% in 5 years?

+46%roads and snow, 2019 to 2024

Tyendinaga spent $1.4M on roads and snow in 2019 and $2.0M in 2024. Prices only went up about 18% in that time. Only 10 of 52 similar towns had faster growth here.

Found automatically from the town's financial reports · 8 sources

Worth askingMoney health

Does Tyendinaga have enough saved for repairs and emergencies?

$1.7Min savings at the end of 2024

Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tyendinaga had $1.7M saved at the end of 2024, down from $2.3M in 2019. That is 35% of one year's spending. Only 6 of 52 similar towns had less, compared with what they spend.

Found automatically from the town's financial reports · 12 sources

Worth askingMoney health

Why are so many property taxes unpaid?

$943Kowed in unpaid property tax, end of 2024

At the end of 2024, $943K of property tax had been billed but not paid. That is 14% of everything billed. Only 3 of 52 similar towns had a higher share. A year earlier it was $941K.

Found automatically from the town's financial reports · 9 sources

Good to know

Good to know

Background that helps make sense of the rest.

Good to knowRising costs

Why did council pay go up by about half in 2024?

+52%total council pay, 2023 ($48,431.80) to 2024 ($73,512.00)

Council members are paid a yearly honorarium (a fixed payment for the job). For all five members together it was $48,431.80 in 2023 and $73,512.00 in 2024. Council voted for the raise on November 22, 2023, after an outside consultant compared its pay with other similar municipalities. The township has explained the raise in its own report, so this is here for context. The vote was 3 to 1, with one member away.

Found by reading the town's own documents · 7 sources

Good to knowHow decisions are made

Why did the sand dome roof contract go to a bid about twice the lowest price?

$116,185winning bid (before HST), against a lowest bid of $54,350 on the same price schedule

The sand dome is the big roofed shed where the township keeps winter road sand. In 2025 the township asked for tenders (public bids) to replace its roof. Nine companies bid. The contract went to the highest-scoring bid, $116,185 before HST. Seven of the other eight bids on the same price schedule were lower, and the lowest was $54,350. The staff report explains the choice and council approved it on June 4, 2025.

Found by reading the town's own documents · 5 sources

Each question in full

Worth askingFound by reading the town's documents

Why do the audited statements take most of a year to finish after the audit is done?

8.5 to 13 monthsfrom the end of the year to council receiving the audited statements (worked out by us from the dates below), for 2025 back to 2022 (2025 is still a draft)

An audit is a check of the town’s books by an outside accountant. The audit work is done in the spring, but council gets the signed statements many months later. For 2022 the audit was in March 2023 and council received the statements on February 7, 2024. For 2023 it was July 2024 and January 8, 2025. For 2024 it was April 2025 and November 19, 2025. For 2025 it was April 2026 and September 16, 2026, which is faster but still about eight and a half months after year end. The treasurer’s reports say the auditor and staff have been “working to compile the audited financial statements throughout the year”. We did not find a reason for the gap.

Why it matters

A budget is easier to judge when last year’s final numbers are in hand. Council approved the 2025 budget on April 3, 2025 (resolution 110-2025), but did not see the 2024 statements until November 19, 2025. The treasurer reported a 2024 year-end deficit of $122,390.53 on the township’s budget basis; the audited statements show a different figure, a surplus of $127,423, because they are drawn up on a different basis. Residents also cannot check the town’s results while they are this old.

It could be because…

  • A small finance office with many other jobs (taxes, payroll, grants, budgets) that cannot finish statements sooner.
  • The auditor’s calendar: the audit is booked for spring and the firm finishes the statements when it has time.
  • Extra work from new accounting rules. In 2024 the township found it had left a gravel pit clean-up cost out of its 2023 books by mistake, and restated 2023.
  • Council can only receive statements at a scheduled meeting, so a few weeks of the gap may be waiting for a date.
  • The gap is getting shorter: about 13 months for 2022 and about 8.5 months for 2025.

Questions you could ask

  1. What happens between the spring audit and the signed statements, and is there a target date for each year?
  2. Could the audit or a mid-year check be scheduled so council sees the previous year’s result before it sets the next budget?
  3. Does the finance office have enough people to finish the statements sooner? Council did not approve the finance and payroll clerk that staff proposed for the 2026 budget.

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: The audit timetable, with wording you can copy.

The evidence

  1. For 2022 the treasurer reported that the township “underwent its annual audit for 2022 during the third week of March 2023”. The 2022 statements went to council on February 7, 2024, and the auditor’s report is dated February 7, 2024.

    Council agenda package, February 7, 2024 · page 71 of 144 (treasurer’s report); auditor’s report date on page 4 of the 2022 statements

  2. The auditor’s report on the 2022 statements is dated February 7, 2024.

    2022 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 4 of 31

  3. For 2023 the treasurer reported that the audit took place “during the month of July 2024”. Council was asked to approve the statements on January 8, 2025, and the auditor’s report is dated January 8, 2025.

    Council agenda package, January 8, 2025 · page 108 of 161 (treasurer’s report)

  4. The auditor’s report on the 2023 statements is dated January 8, 2025.

    2023 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 5 of 38

  5. For 2024 the treasurer reported that the audit took place “during the month of April 2025”. The engagement letter is dated April 21, 2025. Council was asked to approve the statements on November 19, 2025.

    Council agenda package, November 19, 2025 · page 147 of 194 (treasurer’s report); page 46 of 194 (representation letter)

  6. The auditor’s report on the 2024 statements is dated December 5, 2025, 16 days after council’s vote on the draft. The opinion is that the statements “present fairly” the township’s position.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · pages 3 to 5 of 39

  7. For 2025 the treasurer reported that the audit took place “during the month of April 2026”. The draft 2025 statements and the auditor’s letter, dated September 16, 2026, were on council’s September 16, 2026 agenda.

    Council agenda package, September 16, 2026 · pages 34 and 166 of 177

  8. The auditor told council in November 2025 that there were no internal control matters to bring to its attention and no uncorrected misstatements. So the delay is not linked, in this report, to any problem the auditor found.

    Council agenda package, November 19, 2025 · pages 43 and 44 of 194

  9. Staff asked council to create a full-time Finance/Payroll Clerk position “to support the Township’s financial operations and strengthen internal controls”. Council had put the position in the second draft 2026 budget at its December 17, 2025 budget meeting (resolution 334-2025), then defeated it at the January 28, 2026 special budget meeting (resolution 18-2026) and removed it from the 2026 operating budget (resolution 20-2026). The staff report itself is not in the agenda packages we read.

    Council agenda package, February 4, 2026 · pages 16 to 18 of 62 (minutes of the January 28, 2026 special meeting); the December 17, 2025 meeting is on page 21 of 152 of the January 14, 2026 agenda package

  10. In the 2024 statements the township restated 2023: it “restated its financial statements to recognize the asset retirement obligation related to the gravel pit that it owns and operates … previously omitted in error”. A $381,000 liability had not been recorded, and the 2023 surplus changed from $163,955 to $144,905.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 23 of 39, note 20

  11. Treasurer's report recommendation: "That the Council of the Township of Tyendinaga approve the transfer of the 2024 year-end deficit of $122,390.53 from Reserves- Working Capital as per the Reserves and Reserve Funds Policy."

    Council agenda package, November 19, 2025 · page 147 of 194 (treasurer's report)

  12. Consolidated Statement of Operations and Accumulated Surplus (Budget 2024, Actual 2024, Actual 2023): "ANNUAL SURPLUS/(DEFICIT) (81,114) 127,423 144,905".

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 7 of 39 (printed page 2)

↑ All questions

Worth askingFound by reading the town's documents

How will the township pay for Lonsdale Bridge North, which council closed on September 3, 2026?

$83,732.50planned balance of the roads reserve at the end of 2026, before any work on this bridge

An engineer told the township in August 2026 that the north end of the Lonsdale Bridge North deck had partly failed and settled. Council closed the bridge on September 3, 2026. Staff say a temporary repair might let it reopen for one to two years, after which a full replacement should be planned. The township’s own asset plan already listed this bridge as high risk. We found no line for it in the 2026 capital budget.

Why it matters

A bridge is the kind of cost the township’s savings (called reserves) are meant for. The township’s own 2026 plan has the roads reserve ending the year at $83,732.50, and its asset plan says bridges are funded at about 30% of what they need each year. An unplanned bridge bill would come from savings, grants or a tax increase.

It could be because…

  • Council and staff acted promptly on an engineer’s warning, which is what residents would want. The township’s other planned bridge project, Taylor’s Bridge ($753,000), is already in the 2026 budget.
  • A temporary repair may be cheap compared with replacement, and provincial or federal grants may cover some of the cost.
  • The detour is short. Staff say it adds about 5 minutes of driving.

Questions you could ask

  1. What are the estimated costs of a temporary repair and of replacing Lonsdale Bridge North, and when will council decide?
  2. Which reserve, grant or loan would pay for it, and what would that do to the roads reserve?
  3. What do the 2024 inspection reports say about the other three high-risk bridges?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The evidence

  1. Staff recommended closing the bridge on September 3, 2026. The report says a temporary repair “could POTENTIALLY allow the bridge to safely reopen for 1-2 years after which point a full replacement should be planned”, and that “a complete structure replacement may be the most feasible capital expenditure option. This is indicated in the 2024 OSIM.” (OSIM is Ontario’s standard bridge inspection.) The detour adds 5 minutes. Under Financial: “To be presented at a future regular scheduled meeting.”

    Council agenda package, September 2, 2026 · pages 106 and 107 of 144; the 2024 inspection report is on pages 109 onward

  2. Council’s September 2 votes: a first motion to close the bridge “until further notice” (resolution 243-2026) was defeated, and a second motion to close it to vehicle traffic on September 3, 2026 until further notice and work with the engineer on temporary repairs was carried (resolution 244-2026).

    Council agenda package, September 16, 2026 · page 12 of 177 (minutes of the September 2, 2026 meeting)

  3. Staff report for September 16, 2026: the engineer’s letter of August 2026 recommended closure “due to partial failure of the north end deck resulting in a permanent vertical settlement”. Staff asked council to withdraw $11,500, not including HST, from the Working Capital Reserve to pay for an assessment of temporary repair options.

    Council agenda package, September 16, 2026 · page 168 of 177

  4. The asset management plan lists Lonsdale Bridge North, Lonsdale Bridge South, Taylor’s Bridge and Milltown Bridge as high-risk and critical assets. It shows bridges and culverts funded at 30.2% of their yearly need ($187,070 of $619,771).

    Council agenda package, January 28, 2026 · page 25 of 434 (council presentation); page 219 of 434 (Table 30 of the plan)

  5. The 2026 budget replaces Taylor’s Bridge for $753,000, paid from $300,277 of the federal gas tax money (Canada Community-Building Fund) and Ontario’s infrastructure fund (OCIF) and $452,723 from the tax levy. The roads reserve was $365,732.50 on December 31, 2025, gets $100,000 in 2026, and has $382,000 “allocated for future years”, leaving $83,732.50.

    Council agenda package, February 18, 2026 · page 62 of 114 (budget report); page 22 of 22 of the 2026 Budget Documents

↑ All questions

Worth askingFound automatically from financial reports

Why did the cost of running the town office grow 76% in 5 years?

+76%running the town office, 2019 to 2024

Tyendinaga spent $493K on running the town office in 2019 and $868K in 2024. Prices only went up about 18% in that time. Only 5 of 52 similar towns had faster growth here.

Why did the cost of running the town office grow 76% in 5 years?
+76%
Show as a table
YearRunning the town officePrices (inflation)
2019+0%+0%
2020+29%+1%
2021+32%+4%
2022+33%+11%
2023+62%+16%
2024+76%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

Money spent running the office is money not spent on roads, water or safety. When office costs grow much faster than the services people see, it is fair to ask what the extra money is buying.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. How much of the rise since 2019 came from the pay review and from new or changed positions, and how much from software, insurance and consultants?
  2. Which of the 2026 increases (election, software, legal, consultants) are one-time and which repeat every year?
  3. Council’s pay is part of this line. Is the next review of council pay planned early in the new term?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The evidence

  1. Running the town office: 2019 $493K, 2020 $638K, 2021 $651K, 2022 $654K, 2023 $797K, 2024 $868K.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: Office and administration, from $444K to $777K.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  3. Typical growth among similar towns: 42%. Tyendinaga ranks 6th of 53.

    Ontario Financial Information Return (FIR), 2024, 52 similar municipalities · Schedule 40 · archived copy

  4. Audited statements, general government (council plus the general office) by type of cost. 2023 to 2024: salaries and benefits $462,871 to $532,576; contracted services $46,873 to $81,334; materials $247,245 to $235,688. Total expense $813,804 to $881,603.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · pages 25 and 26 of 39 (segment disclosure); page 22 of 39 explains that general government includes council

  5. In 2024 the township hired Pesce & Associates for a wage and compensation review, a pay equity plan and a salary administration policy. After a closed session on February 5, 2025, council approved the staff salary range grid effective January 1, 2025.

    Council agenda package, March 5, 2025 · page 98 of 216 (salary policy report); page 9 of 216 (closed session report-back)

  6. Office wages in the second draft 2025 budget: $372,600, up from $345,000 in the 2024 budget (+8.0%).

    2025 budget package, posted as the “2025 Final Budget Package” (file name “Second-Draft-Budget-Package”) · page 4 of 35

  7. Office wages in the 2026 budget: $385,670, up from $372,600 in the 2025 budget (+3.5%).

    2026 Budget Documents (Township of Tyendinaga) · page 4 of 22

  8. Council’s own pay is part of this total. Council honorariums were $48,431.80 in 2023 and are budgeted at $73,512 for 2024. See the separate question on the 2024 council pay raise.

    Council agenda package, April 3, 2024 · page 229 of 277

  9. In the 2026 budget, general government costs $839,573, up 7.83% from the 2025 budget. Lines that rose: election expenses $10,000 to $40,000 (with $25,960 coming from a reserve), software licences $40,000 to $45,000, insurance $66,000 to $69,305, legal $10,000 to $15,000, consultants $10,000 to $15,000.

    2026 Budget Documents (Township of Tyendinaga) · pages 2, 4 and 5 of 22

  10. The draft 2025 statements show general government expense of $924,481 against a budget of $960,194 and $881,604 in 2024 (up 4.9%).

    Council agenda package, September 16, 2026 · page 60 of 177 (draft 2025 statement of operations)

↑ All questions

Worth askingFound automatically from financial reports

Why did the cost of roads and snow grow 46% in 5 years?

+46%roads and snow, 2019 to 2024

Tyendinaga spent $1.4M on roads and snow in 2019 and $2.0M in 2024. Prices only went up about 18% in that time. Only 10 of 52 similar towns had faster growth here.

Why did the cost of roads and snow grow 46% in 5 years?
+46%
Show as a table
YearRoads and snowPrices (inflation)
2019+0%+0%
2020+9%+1%
2021+20%+4%
2022+24%+11%
2023+28%+16%
2024+46%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. What did the extra $627K a year pay for?
  2. Why did paved roads go from $1.2M to $1.7M?
  3. Was each increase approved by council as a separate decision, or did it happen through the yearly budget?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The evidence

  1. Roads and snow: 2019 $1.4M, 2020 $1.5M, 2021 $1.7M, 2022 $1.7M, 2023 $1.8M, 2024 $2.0M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: Paved roads, from $1.2M to $1.7M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  3. Typical growth among similar towns: 30%. Tyendinaga ranks 11th of 53.

    Ontario Financial Information Return (FIR), 2024, 52 similar municipalities · Schedule 40 · archived copy

  4. Audited statements, transportation (roads, bridges, winter control, street lights). 2023 to 2024: salaries and benefits $773,870 to $847,821; materials $969,660 to $1,135,879. Total expense including amortization (the yearly wear on assets) $2,702,654 to $2,996,878.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · pages 25 and 26 of 39 (segment disclosure)

  5. The roads department budget went from $1,992,888 (2024) to $2,224,108 (2025), up 11.60%. Wages went from $612,000 to $671,995, benefits from $214,000 to $235,198 and sand from $101,290 to $175,000.

    2025 budget package, posted as the “2025 Final Budget Package” (file name “Second-Draft-Budget-Package”) · pages 2 and 9 of 35

  6. In 2025 the roads department spent $2,163,858 against its $2,224,108 budget. The 2026 budget is $2,241,848, up 0.80%. Sand cost $179,050 in 2025 against a $175,000 budget and is budgeted at $75,000 for 2026. Salt cost $195,539 against a $150,000 budget and is budgeted at $150,000.

    2026 Budget Documents (Township of Tyendinaga) · pages 2 and 9 of 22

  7. Transportation expense in the draft 2025 statements is $3,397,871 against a budget of $3,224,515 (about $173,000 over, by our arithmetic) and $2,996,877 in 2024. The draft statements do not say why.

    Council agenda package, September 16, 2026 · page 60 of 177

  8. Sand and salt use by March 31, 2026: $64,355.88 of the $75,000 sand budget and $65,683.29 of the $150,000 salt budget. The treasurer’s first-quarter report says results are “consistent with budget expectations”.

    Council agenda package, April 22, 2026 · pages 159 and 166 of 269

↑ All questions

Worth askingFound automatically from financial reports

Does Tyendinaga have enough saved for repairs and emergencies?

$1.7Min savings at the end of 2024

Towns keep savings (called reserves) to pay for new trucks, roof repairs and surprises. Tyendinaga had $1.7M saved at the end of 2024, down from $2.3M in 2019. That is 35% of one year's spending. Only 6 of 52 similar towns had less, compared with what they spend.

Does Tyendinaga have enough saved for repairs and emergencies?
$1.7M
Show as a table
YearSavings (reserves)
2019$2.3M
2020$1.8M
2021$2.1M
2022$2.2M
2023$2.6M
2024$1.7M

Why it matters

With little saved, a broken bridge or a storm has to be paid for with a sudden tax increase or a loan. Low savings can also mean past budgets were balanced by spending savings instead of facing the real cost.

It could be because…

  • The town spent savings on purpose, on projects that were planned and saved up for.
  • Some savings were used to match grant money, which brings in more than it costs.
  • The town has a plan to rebuild its savings.

Questions you could ask

  1. The plan says $72,000 a year would take about 46 years to close the gap. Does council intend to go beyond that, and when will it decide?
  2. How much of the 11.10% (2025) and 8.55% (2026) tax levy increases went to capital and reserves, and how much to running costs?
  3. Does the Reserves and Reserve Funds Policy set a target for the Working Capital reserve, and can it be posted on the township’s website?
  4. How will an unplanned cost such as Lonsdale Bridge North be paid for?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: The reserve policy and each reserve’s balances, with wording you can copy.

The evidence

  1. Savings (reserves and reserve funds): 2019 $2.3M, 2020 $1.8M, 2021 $2.1M, 2022 $2.2M, 2023 $2.6M, 2024 $1.7M.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, line 6420 · archived copy

  2. Typical among similar towns: savings equal to 80% of a year's spending. Tyendinaga: 35%.

    Ontario Financial Information Return (FIR), 2024, 52 similar municipalities · Schedules 40 and 70 · archived copy

  3. Total reserves in the audited statements were $2,584,116 at the end of 2023 and $1,662,191 at the end of 2024. Working capital went from $1,000,450 to $811,116, fire equipment from $534,544 to $129,544 and roads equipment from $572,733 to $265,733.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 20 of 39, note 15

  4. The draft 2025 statements show total reserves of $2,043,720 at the end of 2025: working capital $916,804, fire equipment $307,444, roads equipment $365,733.

    Council agenda package, September 16, 2026 · page 72 of 177, note 11 (draft)

  5. The 2024 drop came in a year when the township bought $1,327,622 of vehicles and $2,297,451 of assets in all.

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 24 of 39 (schedule of tangible capital assets)

  6. The township’s own asset plan says it needs about $4.4 million a year for its assets and puts about $1.1 million a year toward capital and reserves, “an annual funding gap of $3.3 million”. It meets about 25.6% of the need. The posted 2025 plan names a new $72,000 a year Asset Management Reserve as the chosen approach, “equivalent to a 2% increase to the 2025 tax levy”, and says it is “modest” given the community’s “limited capacity for tax increases”. At $72,000 a year the plan says the gap would close by 2071, about 46 years; a 2.9% yearly increase would close it by 2045.

    2025 Asset Management Plan (PSD Citywide Inc.) · pages 6, 75, 77 and 79 of 98

  7. The 2024 plan’s funding table: $4,413,710 needed a year, $1,130,150 available, 25.6% funded.

    Council agenda package, January 28, 2026 · pages 149 and 219 of 434

  8. The tax levy (the money the township raises from property tax) rose 11.10% in 2025, from $3,999,435 to $4,443,495.

    Council agenda package, April 3, 2025 · page 280 of 323

  9. The 2026 levy is $4,823,330 (+8.55%). The budget creates a $72,000 Asset Management Reserve and adds $100,000 to the roads reserve, $75,000 to the fire reserve and $10,000 to the recreation reserve.

    Council agenda package, February 18, 2026 · pages 62 and 64 to 65 of 114

  10. For 2024 the treasurer told council the township “is facing a budget deficit” of $122,390.53, taken from the Working Capital reserve. Staff wrote that the reason “is the revenues have come in lower than expected” and that they will “look at improving how we estimate revenues”.

    Council agenda package, November 19, 2025 · pages 147 and 148 of 194

  11. For 2025, staff asked council on September 16, 2026 to move a year-end surplus of $395,978 into the Working Capital reserve “as per the Reserves and Reserve Funds Policy”. We did not find that policy on the township’s website.

    Council agenda package, September 16, 2026 · pages 4 and 166 of 177

  12. In the January 2026 reserve report the Working Capital reserve stood at $501,300.91 on December 31, 2025 (marked unaudited) and the roads reserve at $365,732.50, ending 2026 at $83,732.50 after $382,000 is allocated for future years.

    2026 Budget Documents (Township of Tyendinaga) · page 22 of 22

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Worth askingFound automatically from financial reports

Why are so many property taxes unpaid?

$943Kowed in unpaid property tax, end of 2024

At the end of 2024, $943K of property tax had been billed but not paid. That is 14% of everything billed. Only 3 of 52 similar towns had a higher share. A year earlier it was $941K.

Why are so many property taxes unpaid?
$943K
Show as a table
YearUnpaid property tax at year end
2019$804K
2020$711K
2021$772K
2022$861K
2023$941K
2024$943K

Why it matters

When taxes go unpaid, everyone else carries the cost, and the town may borrow to cover the gap. The Province's financial indicators treat 10% to 15% as a moderate risk and more than 15% as a high risk. Collection is the town's job, so a rising number is worth asking about.

It could be because…

  • The final tax bill was due late in the year, so some payments simply arrived in January.
  • A few large properties are in dispute or being sold for back taxes.
  • Hard times for residents, which the town may be handling with payment plans.

Questions you could ask

  1. Taxes owed grew by $196,682 in 2025, to $1,139,341. How much of that is from the current year and how much is more than a year overdue?
  2. How many tax arrears certificates have been registered since 2023, and how many accounts have paid up as a result?
  3. Does the township offer payment plans, and how many accounts use them?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: How old the unpaid property taxes are, with wording you can copy.

The evidence

  1. Taxes receivable: 2019 $804K, 2020 $711K, 2021 $772K, 2022 $861K, 2023 $941K, 2024 $943K. Of the 2024 total, $288K was from earlier years.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 70, lines 0610 to 0699 · archived copy

  2. Typical among similar towns: 8.5% of taxes billed.

    Ontario Financial Information Return (FIR), 2024, 52 similar municipalities · Schedules 26 and 70 · archived copy

  3. Taxes receivable (billed but not yet paid) were $941,160 at the end of 2023 and $942,659 at the end of 2024. By our arithmetic the 2024 figure is about 14.0% of what was billed for the township, the school boards and the county (taxes receivable divided by the township’s property tax revenue of $4,140,049 plus the school and county amounts collected, $956,307 and $1,623,185).

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · page 6 of 39 (balances); page 7 of 39 (revenue); page 14 of 39, note 3 (school and county amounts)

  4. In the draft 2025 statements taxes receivable are $1,139,341, up $196,682 in the year. By our arithmetic that is about 15.7% of billings (township property tax revenue $4,546,847 plus school and county amounts collected, $970,791 and $1,722,074).

    Council agenda package, September 16, 2026 · pages 59, 60, 62 and 67 of 177 (draft)

  5. In November 2025 the minutes record that “the process for tax registration and sale has begun” and that the treasurer is “continuing to work with clients to lower outstanding taxes”.

    Council agenda package, December 17, 2025 · page 15 of 242 (minutes of the November 19, 2025 meeting)

  6. Council created separate accounts for tax registration income and costs in the 2026 budget (resolution 332-2025, December 17, 2025).

    Council agenda package, January 14, 2026 · pages 20 and 21 of 152

  7. Tax registration income was $22,459 in 2025 and is budgeted at $8,000 for 2026; the related costs were $13,890 and are budgeted at $7,200.

    2026 Budget Documents (Township of Tyendinaga) · page 4 of 22

  8. The township charges a penalty of 1.25% on unpaid tax installments on the first day of default and on the first day of each month after, up to December 31.

    Township of Tyendinaga, Budget, Finance & Taxes page · section “Taxes Penalty”

  9. Penalties and interest on taxes brought in $149,223 in 2025 against a $115,000 budget.

    Council agenda package, September 16, 2026 · page 60 of 177 (draft)

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Good to knowFound by reading the town's documents

Why did council pay go up by about half in 2024?

+52%total council pay, 2023 ($48,431.80) to 2024 ($73,512.00)

Council members are paid a yearly honorarium (a fixed payment for the job). For all five members together it was $48,431.80 in 2023 and $73,512.00 in 2024. Council voted for the raise on November 22, 2023, after an outside consultant compared its pay with other similar municipalities. The township has explained the raise in its own report, so this is here for context. The vote was 3 to 1, with one member away.

Why it matters

Council pay is the one cost that the people being paid decide for themselves. By-law 16-2025 sets the pay schedule for 2025 to 2028, which runs past the October 26, 2026 election, so the next council starts with it.

It could be because…

  • Pay had not been reviewed for a long time. The township’s report says “no known formal compensation review has ever been conducted” and that the consultant found pay well below the middle of similar municipalities.
  • Fair pay can make it possible for more people to run for council. The report says pay of this kind helps “attract and retain a diverse pool of citizens”.
  • The new schedule is tied to the same yearly adjustment as staff pay, so later raises are small (about 2% a year in the by-law).

Questions you could ask

  1. Council’s report says an outside review of council pay will happen once every four years, in the next term. Will it be done early in the new term?
  2. Where can residents read the consultant’s full report?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The evidence

  1. Council pay and expenses statement for 2023: the five members were paid $48,431.80 (Mayor $12,072.88, Deputy Mayor $10,253.88, each of three councillors $8,701.68).

    Council agenda package, April 17, 2024 · page 295 of 312

  2. Council pay and expenses statement for 2024: the five members were paid $73,512.00 (Mayor $19,056.00, Deputy Mayor $14,643.00, each councillor $13,271.00).

    Council agenda package, April 3, 2025 · page 275 of 323

  3. Council pay and expenses statement for 2025: the total was $74,982.47 (Mayor $19,437.12, Deputy Mayor $14,935.91, each councillor $13,536.48).

    Council agenda package, March 18, 2026 · page 139 of 157

  4. The 2024 budget carried council honorariums at $73,512 against $49,000 budgeted and $48,431.80 spent in 2023.

    Council agenda package, April 3, 2024 · page 229 of 277

  5. Staff recommended raising base pay from January 1, 2024 to $19,056 for the Mayor (from $12,068), $14,643 for the Deputy Mayor (from $10,459) and $13,271 for councillors (from $8,850), plus a $500 health care spending account for each member. The estimated cost for 2024 was $25,229.70. The report says “no known formal compensation review has ever been conducted for the Township of Tyendinaga” and that the consultant’s market survey found members of council paid well below the middle of the comparison group.

    Council agenda package, November 22, 2023 · pages 44 to 46 of 168

  6. The minutes record that the recommendation “Carried 3-1 on a recorded vote”. Mayor Claire Kennelly, Deputy Mayor Heather Lang and Councillor Don McFarlane voted for. Councillor Jen Phillips voted against and proposed a four-year phased-in increase instead. Councillor Dave Ogden was away (regrets).

    Council agenda package, December 20, 2023 · pages 11 and 14 of 335 (minutes of the November 22, 2023 meeting)

  7. By-law 16-2025 (passed March 5, 2025) adopts the council pay schedule for “the years 2025, 2026, 2027 and 2028”. The Mayor’s honorarium goes from $19,437.12 in 2025 to $20,626.83 in 2028, the Deputy Mayor’s from $14,935.86 to $15,850.05 and each councillor’s from $13,536.42 to $14,364.96.

    Council agenda package, March 5, 2025 · pages 187 to 189 of 216

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Good to knowFound by reading the town's documents

Why did the sand dome roof contract go to a bid about twice the lowest price?

$116,185winning bid (before HST), against a lowest bid of $54,350 on the same price schedule

The sand dome is the big roofed shed where the township keeps winter road sand. In 2025 the township asked for tenders (public bids) to replace its roof. Nine companies bid. The contract went to the highest-scoring bid, $116,185 before HST. Seven of the other eight bids on the same price schedule were lower, and the lowest was $54,350. The staff report explains the choice and council approved it on June 4, 2025.

Why it matters

A public tender is meant to show the town paid a fair price. When the winner is not the cheapest, residents should be able to see how the scoring worked. The report names every bidder, price and score, which is good practice, but it shows only a total score for each, not the points for price, references or warranty.

It could be because…

  • Bidders priced different things. Schedule A covered only the damaged plywood, so each company had to guess how much to include. Staff say the winner included “a prudent expectation of needed structural repairs caused by equipment”.
  • Experience counted. Staff wrote that the winner’s proposal showed “knowledge on roofing projects, specifically sand domes”.
  • Very low bids can leave out repairs that turn up later and cost more through change orders.
  • The township’s policy lets a tender be awarded on more than price (“not necessarily the lowest price”) and requires council approval when the winner is not the lowest compliant bid, which council gave.

Questions you could ask

  1. How many points did each bid get for price, references, warranty and quality?
  2. What did Price Schedule A include that the lower bids left out, and were all bidders asked to price the same amount of plywood?
  3. What did the roof cost in the end, including engineering and any change orders?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The records that would answer this can be requested: How the sand dome roof bids were scored, with wording you can copy.

The evidence

  1. Nine bids were received. Price Schedule A (replace shingles, damaged plywood and required structural repairs), before HST: Storage Systems Construction $116,185 (score 91, ranked 1); Van Pelt Construction $65,492 (88); Dafoe Roofing $86,539 (87); Profile Roofing $54,350 (84); Industrial Roofing Services $59,340 (83); T. Donaldson Construction $92,000 (82); Absolute General Contracting $91,167 (81); Eliot Roofing $67,000 (59); French Brothers Roofing $230,595.66 (45). The winner’s Schedule B price (all plywood replaced) was $260,185, the highest of the nine.

    Council agenda package, June 4, 2025 · page 34 of 122

  2. Three staff members scored the bids out of 100 “according to detailed pricing options, references, deliverables, warranty, and quality of submission”. Staff wrote that the winning price “based on past projects of a similar nature, aligns with realistic cost expectations”.

    Council agenda package, June 4, 2025 · pages 33 and 34 of 122

  3. Council directed staff to award the tender to Storage Systems Construction at $116,185, excluding HST (resolution 184-2025, carried at the June 4, 2025 meeting).

    Council agenda package, June 18, 2025 · page 12 of 152 (minutes of the June 4, 2025 meeting)

  4. The policy says a request for tender focuses the evaluation “predominantly on the price and delivery requirements, although not necessarily the lowest price”, and that an award which is not the Lowest Compliant Bid needs council approval.

    Purchasing and Procurement Policy (effective September 7, 2021) · page 19 of 44 and section 22.1 on page 27 of 44

  5. The capital project “Replacement of Shingles on Melrose Sand Dome” was budgeted at $150,000 for 2025; $120,825 was spent.

    2026 Budget Documents (Township of Tyendinaga) · page 21 of 22

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Good to knowFound automatically from financial reports

Why did the cost of water, sewers and garbage grow 87% in 5 years?

+87%water, sewers and garbage, 2019 to 2024

Tyendinaga spent $168K on water, sewers and garbage in 2019 and $314K in 2024. Prices only went up about 18% in that time.

Why did the cost of water, sewers and garbage grow 87% in 5 years?
+87%
Show as a table
YearWater, sewers and garbagePrices (inflation)
2019+0%+0%
2020+48%+1%
2021+27%+4%
2022+30%+11%
2023+43%+16%
2024+87%+18%

Change since the first year shown. The grey line is how much prices rose overall, for comparison.

Why it matters

When one area grows much faster than prices, it is either doing more (which may be great) or paying more for the same thing. Residents deserve to know which.

It could be because…

  • The town added a service, a building or staff that residents asked for.
  • Costs were moved from another area, so the total did not really change.
  • Accounting rules changed how costs are sorted.
  • Large one-time costs, like a study, lawsuit or repair, landed in one year.

Questions you could ask

  1. The 2026 budget cuts tipping and trucking to $129,600 from $170,000. What is the assumption behind that cut?
  2. What will the 2026 waste transfer site design work ($27,000, from the Waste Site Closure reserve) lead to, and what will it cost to carry out?

You can ask during the public part of a council meeting, by writing to the clerk, or by contacting your councillors. How to reach council.

Speak for Tyendinaga? Send us your answer and we will publish it with this question.

The evidence

  1. Water, sewers and garbage: 2019 $168K, 2020 $249K, 2021 $213K, 2022 $218K, 2023 $241K, 2024 $314K.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  2. Biggest driver: The dump (landfill), from $105K to $200K.

    Ontario Financial Information Return (FIR), 2019 to 2024 · Schedule 40 · archived copy

  3. Audited statements, environmental services (garbage and recycling). Contracted services were $206,362 in 2023 and $282,146 in 2024, most of the $315,256 total for 2024 ($241,416 in 2023).

    2024 consolidated financial statements (audited by Baker Tilly KDN LLP) · pages 25 and 26 of 39 (segment disclosure)

  4. Ontario moved the cost of blue box recycling from towns to producers (the companies that make packaging). The township’s report says it is “set to begin transition from a municipally funded, to a producer funded model for recycling management on July 17, 2025. Transition will be complete as of January 1, 2026.” Staff also recommended ending curbside pickup for non-eligible sources, such as businesses and township buildings, from July 17, 2025.

    Council agenda package, January 22, 2025 · pages 58 to 60 of 73

  5. The 2026 budget for waste disposal is $189,011, down 31.09% from $274,294 in the 2025 budget. The recycling contract line falls from $61,682 to $2,000, tipping and trucking from $170,000 to $129,600, and a new hazardous waste line is $15,762.

    2026 Budget Documents (Township of Tyendinaga) · pages 2 and 12 of 22

  6. The draft 2025 statements show environmental services expense of $242,552, down from $315,256 in 2024.

    Council agenda package, September 16, 2026 · page 60 of 177

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