Unions are concerned about the safety of Middletown residents and their members, while City Council, which said it also wants what’s best for the community, knows the city must balance its budget.

The financial tug-of-war continued Monday when the vice president of the union representing Middletown firefighters disputed the mayor’s recent statement that the city’s income taxes are down and questioned why the city finances Weatherwax Golf Course when it’s considering layoffs in public safety.

Chris Klug, vice president of Middletown Professional Fire Fighters Local 336, said the city’s income tax and public safety tax revenue have increased, according to the city’s September financial record, and the firefighters have not received a pay increase the last three years, from 2012 through 2014.

In the September financial report, the city said income tax revenue was up $189,350 for the month compared to the same time period last year, but the city is estimating a shortfall of approximately $500,000 for the year.

During the same time frame general fund expenditures increased $1,059,859, said Michelle Greis, finance director. She said all other general fund revenue has remained fairly steady.

The city has received $64,100 more from the Public Safety Levy Fund than it did during September 2012, but it’s estimating a $60,000 to $90,000 shortfall for 2013, according to city finance reports.

Klug contends those are only estimates, and through September, income tax has increased. He said the city is doing “a whole lot better” than officials contend.

Klug also is upset that the city continues financing the city’s golf course, at a time when it’s possibly slicing public safety positions. Expenditures at Weatherwax are $7,785 below last year’s for the same time period, the report said. The current balance owed to the General Fund is $113,405 for 2013. It’s anticipated that the General Fund will loan $220,000 for the debt payment in November. Total cumulative balance owed to the General Fund is $1,751,406.

Klug said for every $100,000 the city spends on Weatherwax, that could mean another firefighter position or police officer position could be saved. Middletown Mayor Lawrence Mulligan Jr. said the average annual cost for a firefighter is $101,000 and $92,000 for a police officer, including salaries and benefits.

City Council is expected to discuss at its Nov. 19 meeting if 26 members of the city’s police and fire department will be laid off as a way to reduce the city’s budget. The city is considering laying off 11 police officers and 15 firefighters to knock $1.1 million off the budget.

The police and fire union held a press conference last week urging the city not to lay off anyone in public safety. Before the conference, Mulligan issued a statement that said the last two years were part of a plan to bring reserve levels in line with a target of 15 percent of general fund balances, avoiding premature layoffs and preserving some services with the expectation that improved economic conditions might bring an increase to income tax revenues.

He said the city’s reserves have fallen to 15 percent, and it hasn’t achieved increases in income tax collections. He said with the change in the state budget, the city experienced reductions of nearly $3 million from the loss of the local government fund and the elimination of the estate tax. These reductions, he said, were about 10 percent of general fund revenues.

He said while previous councils made reductions, the city has “reached a point where significant cuts are unavoidable.”

Mulligan said the city is spending $2.3 million more on public safety than it did 10 years ago. He said no other department has been awarded such increases. In fact, all other departments combined have dealt with $1.7 million in cuts, he said.

He said the city will spend $9.1 million on fire staffing next year, up from $8.2 million it spent in 2004.

The city spent $10.4 million on the police department in 2004, and that number is expected to increase to $12 million next year.

The 2014 budget, he said, includes $21 million for public safety, which reflects a decline from 2013 budgeted levels of $21.3 million. The city spends about 73 percent on the general fund expenditures on public safety, he said.

Still, he said, “public safety remains a high priority for the city.”