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Home My WebLink AboutFYE2018 Annual Financial ReportAll Numbers in This Report Have Been Rounded To The Nearest Dollar ************************************************************************************************************************************* ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report *** AUTHORIZATION ANNUAL FINANCIAL REPORT For The VILLAGE of Cayuga Heights County of Tompkins UPDATE DOCUMENT For the Fiscal Year Ended 05/31/2018 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 VILLAGE OF Cayuga Heights Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2017 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2018: *** FINANCIAL SECTION *** (A) GENERAL (FX) WATER (G) SEWER (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (TA) AGENCY (V) DEBT SERVICE (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2017 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits All numbers in this report will be rounded to the nearest dollar. 6) Schedule of Energy Costs and Consumption Page 2 Code Description 2017 EdpCode 2018 (A) GENERAL Balance Sheet Assets Cash 1,407,411 A200 1,501,208 Petty Cash 450 A210 450 TOTAL Cash 1,407,861 1,501,658 Accounts Receivable 35,182 A380 33,806 TOTAL Other Receivables (net) 35,182 33,806 Due From Other Funds 4,941 A391 TOTAL Due From Other Funds 4,941 0 Due From Other Governments 115,314 A440 67,044 TOTAL Due From Other Governments 115,314 67,044 Prepaid Expenses 63,103 A480 38,959 TOTAL Prepaid Expenses 63,103 38,959 Cash Special Reserves A230 20,049 TOTAL Restricted Assets 0 20,049 TOTAL Assets and Deferred Outflows of Resources 1,626,400 1,661,516 OSC Municipality Code 500442300850Page 3 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL 2017 EdpCode 2018Code Description Balance Sheet A600Accounts Payable 312,238252,031 TOTAL Accounts Payable 312,238252,031 A601Accrued Liabilities 53,25546,432 TOTAL Accrued Liabilities 53,25546,432 A690Overpayments & Clearing Account 2,6561,376 TOTAL Other Liabilities 2,6561,376 A630Due To Other Funds TOTAL Due To Other Funds 00 299,839 368,149TOTAL Liabilities Fund Balance A806Not in Spendable Form 38,95968,044 TOTAL Nonspendable Fund Balance 38,95968,044 A899Other Restricted Fund Balance 25,50025,000 TOTAL Restricted Fund Balance 25,50025,000 A914Assigned Appropriated Fund Balance 101,037160,647 A915Assigned Unappropriated Fund Balance 55,609 TOTAL Assigned Fund Balance 101,037216,256 A917Unassigned Fund Balance 1,127,8701,017,262 TOTAL Unassigned Fund Balance 1,127,8701,017,262 1,326,562 1,293,366TOTAL Fund Balance 1,626,400 1,661,516TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500442300850Page 4 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (A) GENERAL Code Description 2017 EdpCode 2018 Revenues A1001 2,634,0692,527,761Real Property Taxes TOTAL Real Property Taxes 2,527,761 2,634,069 A1090 6,6177,338Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 7,338 6,617 A1120 750,925704,753Non Prop Tax Dist By County A1130 44,13741,307Utilities Gross Receipts Tax TOTAL Non Property Tax Items 746,060 795,062 A1255 751571Clerk Fees A1520 4355Police Fees A2110 9,032850Zoning Fees A2130 41,28743,943Refuse & Garbage Charges TOTAL Departmental Income 45,420 51,113 A2260 9,2008,000Public Safety Services For Other Govts A2262 179,855169,042Fire Protection Services Other Govts TOTAL Intergovernmental Charges 177,042 189,055 A2401 11,69611,318Interest And Earnings A2410 9,1609,600Rental of Real Property TOTAL Use of Money And Property 20,918 20,856 A2590 7,5507,750Permits, Other TOTAL Licenses And Permits 7,750 7,550 A2610 28,59529,678Fines And Forfeited Bail TOTAL Fines And Forfeitures 29,678 28,595 A2650 556 Sales of Scrap & Excess Materials A2665 28,1236,073Sales of Equipment A2680 9,8685,641Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 11,714 38,548 A2701 4601,500Refunds of Prior Year's Expenditures A270510,000Gifts And Donations A2770 2,3757,572Unclassified (specify) TOTAL Miscellaneous Local Sources 19,072 2,835 A3005 74,53372,852St Aid, Mortgage Tax A3501 203,686 St Aid, Consolidated Highway Aid TOTAL State Aid 72,852 278,220 A4089 28,230 Federal Aid - Other TOTAL Federal Aid 0 28,230 TOTAL Revenues 3,665,604 4,080,749 A5031200,917Interfund Transfers TOTAL Interfund Transfers 200,917 0 TOTAL Other Sources 200,917 0 TOTAL Detail Revenues And Other Sources 3,866,521 4,080,749 Page 5 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (A) GENERAL Code Description 2017 EdpCode 2018 Expenditures A11101 45,09343,597Municipal Court, Pers Serv A11104 2,4372,675Municipal Court, Contr Expend TOTAL Municipal Court 46,272 47,531 A12101 9,68727,312Mayor, Pers Serv A1210415Mayor, Contr Expend TOTAL Mayor 27,327 9,687 A13204 10,30010,200Auditor, Contr Expend TOTAL Auditor 10,200 10,300 A13251 9,43126,292Treasurer, Pers Serv A13254 8,7025,685Treasurer, Contr Expend TOTAL Treasurer 31,977 18,133 A14101 37,572105,304Clerk,pers Serv A14104 6,9327,241Clerk,contr Expend TOTAL Clerk 112,545 44,504 A14204 54,98257,236Law, Contr Expend TOTAL Law 57,236 54,982 A14401 26,55638,105Engineer, Pers Serv A14404 393,071Engineer, Contr Expend TOTAL Engineer 41,176 26,595 A14504 1,301979Elections, Contr Expend TOTAL Elections 979 1,301 A14604 266 Records Mgmt, Contr Expend TOTAL Records Mgmt 0 266 A14804 2,8985,388Public Inform & Services, Contr Expend TOTAL Public Inform & Services 5,388 2,898 A16201 4,832307Buildings, Pers Serv A16202 711 Buildings, Equip & Cap Outlay A16204 37,97524,835Buildings, Contr Expend TOTAL Buildings 25,142 43,519 A16401 32,06751,177Central Garage, Pers Serv A16402 6,5368,000Central Garage, Equip & Cap Outlay A16404 62,71854,528Central Garage, Contr Expend TOTAL Central Garage 113,705 101,321 A16504 24,04721,266Central Comm System, Contr Expend TOTAL Central Comm System 21,266 24,047 A16802 5,5232,949Central Data Process & Cap Outlay A16804 7,7256,952Central Data Process, Contr Expend TOTAL Central Data Process 9,902 13,248 A19104 50,04226,061Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 26,061 50,042 A19204 2,1162,116Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 2,116 2,116 TOTAL General Government Support 531,291 450,490 A31201 745,229715,157Police, Pers Serv A31202 49,8646,723Police, Equip & Cap Outlay Page 6 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (A) GENERAL Code Description 2017 EdpCode 2018 Expenditures A31204 29,79737,856Police, Contr Expend TOTAL Police 759,737 824,890 A34101 18,51217,307Fire, Pers Serv A34102 29,85933,042Fire, Equip & Cap Outlay A34104 188,486252,702Fire, Contr Expend TOTAL Fire 303,050 236,858 A36201 41,11249,322Safety Inspection, Pers Serv A36204 1,6313,167Safety Inspection, Contr Expend TOTAL Safety Inspection 52,489 42,744 TOTAL Public Safety 1,115,276 1,104,491 A50101 41,36745,900Street Admin, Pers Serv A50104 1051,104Street Admin, Contr Expend TOTAL Street Admin 47,004 41,471 A51101 196,889188,740Maint of Streets, Pers Serv A51102 51,36630,661Maint of Streets, Equip & Cap Outlay A51104 63,38364,879Maint of Streets, Contr Expend TOTAL Maint of Streets 284,280 311,637 A51121 41,683 Perm Improve Highway, Pers Serv A51122 423,921214,829Perm Improve Highway, Equip & Cap Outlay TOTAL Perm Improve Highway 214,829 465,603 A51421 45,03139,746Snow Removal, Pers Serv A51422 51,36622,000Snow Removal, Equip & Cap Outlay A51424 64,40757,293Snow Removal, Contr Expend TOTAL Snow Removal 119,038 160,803 A51824 41,01839,011Street Lighting, Contr Expend TOTAL Street Lighting 39,011 41,018 TOTAL Transportation 704,163 1,020,534 A7989445Other Culture And Rec, Contr Expend TOTAL Other Culture And Rec 45 0 TOTAL Culture And Recreation 45 0 A80104 161559Zoning, Contr Expend TOTAL Zoning 559 161 A80204 54,56942,704Planning, Contr Expend TOTAL Planning 42,704 54,569 A81404 5,3472,400Storm Sewers, Contr Expend TOTAL Storm Sewers 2,400 5,347 A81601 98,39699,732Refuse & Garbage, Pers Serv A81602 40,00022,000Refuse & Garbage, Equip & Cap Outlay A81604 47,50749,039Refuse & Garbage, Contr Expend TOTAL Refuse & Garbage 170,771 185,903 A85101 2,4052,827Comm Beautification, Pers Serv A85104 5101,567Comm Beautification, Contr Expend TOTAL Comm Beautification 4,395 2,916 Page 7 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (A) GENERAL Code Description 2017 EdpCode 2018 Expenditures A85604 10,38911,150Shade Tree, Contr Expend TOTAL Shade Tree 11,150 10,389 TOTAL Home And Community Services 231,980 259,284 A90108 99,724110,051State Retirement System A90158 157,852151,895Police & Firemen Retirement, Empl Bnfts A90308 104,997110,789Social Security, Employer Cont A90408 91,58190,540Worker's Compensation, Empl Bnfts A90508 3,9753,118Unemployment Insurance, Empl Bnfts A90558 991935Disability Insurance, Empl Bnfts A90608 439,505500,800Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 968,128 898,626 A97106 150,000140,000Debt Principal, Serial Bonds A97306 65,00060,117Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 200,117 215,000 A97107 25,35033,900Debt Interest, Serial Bonds A97307 4,4275,569Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 39,469 29,777 TOTAL Expenditures 3,790,469 3,978,201 A99509 90,47065,783Transfers, Capital Projects Fund TOTAL Operating Transfers 65,783 90,470 TOTAL Other Uses 65,783 90,470 TOTAL Detail Expenditures And Other Uses 3,856,252 4,068,671 Page 8 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,312,015 A8021 1,326,562 Prior Period Adj -Increase In Fund Balance 4,277 A8012 6,315 Prior Period Adj -Decrease In Fund Balance A8015 57,189 Restated Fund Balance - Beg of Year 1,316,292 A8022 1,275,688 ADD - REVENUES AND OTHER SOURCES 3,866,521 4,080,749 DEDUCT - EXPENDITURES AND OTHER USES 3,856,252 4,068,671 Fund Balance - End of Year 1,326,562 A8029 1,293,366 Page 9 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (A) GENERAL Budget Summary EdpCode 20192018 Estimated Revenues Est Rev - Real Property Taxes 2,634,069 A1049N 2,658,059 Est Rev - Real Property Tax Items 6,000 A1099N 6,000 Est Rev - Non Property Tax Items 767,000 A1199N 810,300 Est Rev - Departmental Income 46,300 A1299N 44,540 Est Rev - Intergovernmental Charges 176,468 A2399N 191,300 Est Rev - Use of Money And Property 21,100 A2499N 21,900 Est Rev - Licenses And Permits 8,000 A2599N 8,000 Est Rev - Fines And Forfeitures 35,000 A2649N 30,000 Est Rev - Sale of Prop And Comp For Loss 37,000 A2699N 25,000 Est Rev - State Aid 187,514 A3099N 187,514 3,918,451 3,982,613TOTAL Estimated Revenues Appropriated Fund Balance 160,647 A599N -13,089 160,647 -13,089TOTAL Estimated Other Sources 4,079,098 3,969,524TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500442300850Page 10 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (A) GENERAL Budget Summary EdpCode 20192018 Appropriations App - General Government Support 550,957 A1999N 581,563 App - Public Safety 1,176,627 A3999N 1,193,985 App - Transportation 803,855 A5999N 782,405 App - Home And Community Services 257,750 A8999N 245,850 App - Employee Benefits 954,720 A9199N 871,759 App - Debt Service 244,720 A9899N 225,962 3,988,629 3,901,524TOTAL Appropriations App - Interfund Transfer 90,470 A9999N 68,000 90,470 68,000TOTAL Other Uses 4,079,099 3,969,524TOTAL Appropriations And Other Uses OSC Municipality Code 500442300850Page 11 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (FX) WATER Balance Sheet Assets Cash 77,308 FX200 131,351 TOTAL Cash 77,308 131,351 Water Rents Receivable 78,257 FX350 105,979 TOTAL Other Receivables (net) 78,257 105,979 TOTAL Assets and Deferred Outflows of Resources 155,565 237,330 OSC Municipality Code 500442300850Page 12 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (FX) WATER 2017 EdpCode 2018Code Description Balance Sheet FX600Accounts Payable 128,26140,233 TOTAL Accounts Payable 128,26140,233 FX601Accrued Liabilities 4,3141,639 TOTAL Accrued Liabilities 4,3141,639 41,871 132,575TOTAL Liabilities Fund Balance FX914Assigned Appropriated Fund Balance 58,772 FX915Assigned Unappropriated Fund Balance 104,75654,922 TOTAL Assigned Fund Balance 104,756113,694 FX917Unassigned Fund Balance TOTAL Unassigned Fund Balance 00 113,694 104,756TOTAL Fund Balance 155,565 237,330TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500442300850Page 13 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (FX) WATER Code Description 2017 EdpCode 2018 Revenues FX2140 690,643696,146Metered Water Sales FX2144 2,0641,501Water Service Charges FX2148 6,9737,583Interest & Penalties On Water Rents TOTAL Departmental Income 705,230 699,680 FX2401 126166Interest And Earnings TOTAL Use of Money And Property 166 126 TOTAL Revenues 705,397 699,806 TOTAL Detail Revenues And Other Sources 705,397 699,806 Page 14 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (FX) WATER Code Description 2017 EdpCode 2018 Expenditures FX19104 9,66019,546Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 19,546 9,660 TOTAL General Government Support 19,546 9,660 FX83101 93,587 Water Administration, Pers Serv FX83104565Water Administration, Contr Expend TOTAL Water Administration 565 93,587 FX83204 377,477391,011Source Supply Pwr & Pump, Contr Expend TOTAL Source Supply Pwr & Pump 391,011 377,477 FX83401 10,64415,958Water Trans & Distrib, Pers Serv FX83402 38,95422,000Water Trans & Distrib, Equip & Cap Outlay FX83404 25,23014,080Water Trans & Distrib, Contr Expend TOTAL Water Trans & Distrib 52,038 74,828 TOTAL Home And Community Services 443,614 545,893 FX90108 7,4471,268State Retirement, Empl Bnfts FX90308 1,1731,173Social Security, Empl Bnfts FX90408 6,8391,160Workers Compensation, Empl Bnfts FX90508 29736Unemployment Insurance, Empl Bnfts FX90558 7411Disability Insurance, Empl Bnfts FX90608 32,4455,772Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 9,419 48,274 FX97106 90,00090,000Debt Principal, Serial Bonds TOTAL Debt Principal 90,000 90,000 FX97107 6,3458,460Debt Interest, Serial Bonds TOTAL Debt Interest 8,460 6,345 TOTAL Expenditures 571,039 700,172 FX99019100,000Transfers, Other Funds TOTAL Operating Transfers 100,000 0 TOTAL Other Uses 100,000 0 TOTAL Detail Expenditures And Other Uses 671,039 700,172 Page 15 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (FX) WATER Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 110,467 FX8021 113,693 Prior Period Adj -Increase In Fund Balance 1,375 FX8012 344 Prior Period Adj -Decrease In Fund Balance 32,506 FX8015 Restated Fund Balance - Beg of Year 79,335 FX8022 114,037 ADD - REVENUES AND OTHER SOURCES 705,397 699,806 DEDUCT - EXPENDITURES AND OTHER USES 671,039 700,172 Fund Balance - End of Year 113,693 FX8029 104,755 Page 16 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (FX) WATER Budget Summary EdpCode 20192018 Estimated Revenues Est Rev - Departmental Income 698,000 FX1299N 728,400 Est Rev - Use of Money And Property 125 FX2499N 100 698,125 728,500TOTAL Estimated Revenues Appropriated Fund Balance 58,772 FX599N 33,203 58,772 33,203TOTAL Estimated Other Sources 756,897 761,703TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500442300850Page 17 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (FX) WATER Budget Summary EdpCode 20192018 Appropriations App - General Government Support 30,000 FX1999N 30,000 App - Home And Community Services 590,327 FX8999N 563,863 App - Employee Benefits 38,110 FX9199N 73,610 App - Debt Service 98,460 FX9899N 94,230 756,897 761,703TOTAL Appropriations App - Interfund Transfer 0 FX9999N 0 0TOTAL Other Uses 756,897 761,703TOTAL Appropriations And Other Uses OSC Municipality Code 500442300850Page 18 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (G) SEWER Balance Sheet Assets Cash 1,178,005 G200 774,336 TOTAL Cash 1,178,005 774,336 Sewer Rents Receivable 21,659 G360 27,604 Accounts Receivable G380 2,796 TOTAL Other Receivables (net) 21,659 30,400 Due From Other Governments 173,487 G440 173,429 TOTAL Due From Other Governments 173,487 173,429 TOTAL Assets and Deferred Outflows of Resources 1,373,151 978,164 OSC Municipality Code 500442300850Page 19 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (G) SEWER 2017 EdpCode 2018Code Description Balance Sheet G600Accounts Payable 74,445110,884 TOTAL Accounts Payable 74,445110,884 G601Accrued Liabilities 4,4901,056 TOTAL Accrued Liabilities 4,4901,056 111,940 78,935TOTAL Liabilities Fund Balance G914Assigned Appropriated Fund Balance 29,796 G915Assigned Unappropriated Fund Balance 899,2301,231,415 TOTAL Assigned Fund Balance 899,2301,261,211 1,261,211 899,230TOTAL Fund Balance 1,373,151 978,164TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500442300850Page 20 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (G) SEWER Code Description 2017 EdpCode 2018 Revenues G2120 181,036195,652Sewer Rents G2128 1,9462,226Interest & Penalties On Sewer Accts TOTAL Departmental Income 197,878 182,982 G2374 873,182875,264Sewer Serv Other Govts TOTAL Intergovernmental Charges 875,264 873,182 G2401 1,6671,884Interest And Earnings TOTAL Use of Money And Property 1,884 1,667 G2590 1,8509,900Permits, Other TOTAL Licenses And Permits 9,900 1,850 G26501,428Sales of Scrap & Excess Materials TOTAL Sale of Property And Compensation For Loss 1,428 0 G2770 4,150 Unclassified (specify) TOTAL Miscellaneous Local Sources 0 4,150 G3989 11,38812,014St Aid - Other Home And Community Service TOTAL State Aid 12,014 11,388 TOTAL Revenues 1,098,368 1,075,220 TOTAL Detail Revenues And Other Sources 1,098,368 1,075,220 Page 21 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (G) SEWER Code Description 2017 EdpCode 2018 Expenditures G19104 13,34119,546Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 19,546 13,341 TOTAL General Government Support 19,546 13,341 G81101 93,577 Sewer Administration, Pers Serv G81104 2,2322,018Sewer Administration, Contr Expend TOTAL Sewer Administration 2,018 95,809 G81201 18,92838,758Sanitary Sewers, Pers Serv G81202 50,92423,824Sanitary Sewers, Equip & Cap Outlay G81204 21,46212,226Sanitary Sewers, Contr Expend TOTAL Sanitary Sewers 74,808 91,314 G81301 17,64215,789Sewage Treat Disp, Pers Serv G81302 2,82140,126Sewage Treat Disp, Equip & Cap Outlay G81304 1,077,096884,840Sewage Treat Disp, Contr Expend TOTAL Sewage Treat Disp 940,754 1,097,559 TOTAL Home And Community Services 1,017,580 1,284,681 G90108 9,2984,039State Retirement, Empl Bnfts G90308 2,1225,200Social Security , Empl Bnfts G90408 8,5393,692Worker's Compensation, Empl Bnfts G90508 371114Unemployment Insurance, Empl Bnfts G90558 9234Disability Insurance, Empl Bnfts G90608 40,51218,378Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 31,457 60,934 G97106 45,00045,000Debt Principal, Serial Bonds TOTAL Debt Principal 45,000 45,000 G97107 22,82724,057Debt Interest, Serial Bonds TOTAL Debt Interest 24,057 22,827 TOTAL Expenditures 1,137,640 1,426,783 G99019100,000Transfers, Other Funds TOTAL Operating Transfers 100,000 0 TOTAL Other Uses 100,000 0 TOTAL Detail Expenditures And Other Uses 1,237,640 1,426,783 Page 22 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (G) SEWER Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,410,395 G8021 1,261,211 Prior Period Adj -Increase In Fund Balance G8012 77 Prior Period Adj -Decrease In Fund Balance 9,912 G8015 Restated Fund Balance - Beg of Year 1,400,483 G8022 1,261,288 ADD - REVENUES AND OTHER SOURCES 1,098,368 1,075,220 DEDUCT - EXPENDITURES AND OTHER USES 1,237,640 1,426,783 Fund Balance - End of Year 1,261,211 G8029 899,230 Page 23 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (G) SEWER Budget Summary EdpCode 20192018 Estimated Revenues Est Rev - Departmental Income 201,500 G1299N 165,500 Est Rev - Intergovernmental Charges 800,000 G2399N 839,000 Est Rev - Use of Money And Property 1,600 G2499N 1,600 Est Rev - Licenses And Permits 5,500 G2599N 5,500 Est Rev - State Aid 11,388 G3099N 10,443 1,019,988 1,022,043TOTAL Estimated Revenues Appropriated Fund Balance 0 G599N 139,176 0 139,176TOTAL Estimated Other Sources 1,019,988 1,161,219TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500442300850Page 24 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description (G) SEWER Budget Summary EdpCode 20192018 Appropriations App - General Government Support 59,000 G1999N 54,000 App - Home And Community Services 834,322 G8999N 957,923 App - Employee Benefits 49,775 G9199N 82,775 App - Debt Service 67,827 G9899N 66,521 1,010,924 1,161,219TOTAL Appropriations Other Budgetary Purposes 9,064 G962N 9,064 0TOTAL Other Uses 1,019,988 1,161,219TOTAL Appropriations And Other Uses OSC Municipality Code 500442300850Page 25 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (H) CAPITAL PROJECTS Balance Sheet Assets Cash 108,138 H200 93,185 TOTAL Cash 108,138 93,185 TOTAL Assets and Deferred Outflows of Resources 108,138 93,185 OSC Municipality Code 500442300850Page 26 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS 2017 EdpCode 2018Code Description Balance Sheet H600Accounts Payable 2,764 TOTAL Accounts Payable 02,764 H626Bond Anticipation Notes Payable 168,000233,000 TOTAL Notes Payable 168,000233,000 235,764 168,000TOTAL Liabilities Fund Balance H914Assigned Appropriated Fund Balance H915Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance 00 H917Unassigned Fund Balance -74,815-127,626 TOTAL Unassigned Fund Balance -74,815-127,626 -127,626 -74,815TOTAL Fund Balance 108,138 93,185TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500442300850Page 27 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (H) CAPITAL PROJECTS Code Description 2017 EdpCode 2018 Revenues H2401 79110Interest And Earnings TOTAL Use of Money And Property 110 79 TOTAL Revenues 110 79 H5031 90,47065,783Interfund Transfers TOTAL Interfund Transfers 65,783 90,470 H5730 65,000 Bond Anticipation Notes H5731 65,00060,117Bans Redeemed From Appropriations TOTAL Proceeds of Obligations 60,117 130,000 TOTAL Other Sources 125,900 220,470 TOTAL Detail Revenues And Other Sources 126,010 220,549 Page 28 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (H) CAPITAL PROJECTS Code Description 2017 EdpCode 2018 Expenditures H11302 4,769 Traffic Viol Bureau, Equip & Cap Outlay TOTAL Traffic Viol Bureau 0 4,769 H16202 13,6079,882Buildings, Equip & Cap Outlay TOTAL Buildings 9,882 13,607 H16402 11,600 Central Garage, Equip & Cap Outlay TOTAL Central Garage 0 11,600 TOTAL General Government Support 9,882 29,976 H31202 7,76212,136Police, Equip & Cap Outlay TOTAL Police 12,136 7,762 H34102 65,0002,220Fire, Equip & Cap Outlay TOTAL Fire 2,220 65,000 TOTAL Public Safety 14,356 72,762 H97306 65,000 Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 0 65,000 TOTAL Expenditures 24,238 167,738 TOTAL Detail Expenditures And Other Uses 24,238 167,738 Page 29 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -224,395 H8021 -127,626 Prior Period Adj -Increase In Fund Balance H8012 Prior Period Adj -Decrease In Fund Balance 5,003 H8015 Restated Fund Balance - Beg of Year -229,398 H8022 -127,626 ADD - REVENUES AND OTHER SOURCES 126,010 220,549 DEDUCT - EXPENDITURES AND OTHER USES 24,238 167,738 Fund Balance - End of Year -127,626 H8029 -74,815 Page 30 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 102,401 K101 102,401 Buildings 7,100,477 K102 7,100,477 Machinery And Equipment 3,247,231 K104 3,605,588 Infrastructure 41,015,625 K106 41,439,546 Accum Deprec, Buildings -1,955,127 K112 -2,093,241 Accum Depr, Machinery & Equip -1,777,136 K114 -1,903,726 Accum Deprec, Infrastructure -24,254,990 K116 -25,255,751 TOTAL Fixed Assets (net) 23,478,481 22,995,293 TOTAL Assets and Deferred Outflows of Resources 23,478,481 22,995,293 OSC Municipality Code 500442300850Page 31 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (K) GENERAL FIXED ASSETS 2017 EdpCode 2018Code Description Balance Sheet Liabilities, Deferred Inflows And Fund Balance K159Total Non-Current Govt Assets 22,995,29323,478,481 TOTAL Investments in Non-Current Government Assets 22,995,29323,478,481 23,478,481 22,995,293TOTAL Fund Balance 23,478,481 22,995,293TOTAL OSC Municipality Code 500442300850Page 32 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (TA) AGENCY Balance Sheet Assets Cash -2,807 TA200 -2,385 TOTAL Cash -2,807 -2,385 Due From Other Funds TA391 TOTAL Due From Other Funds 0 0 TOTAL Assets and Deferred Outflows of Resources -2,807 -2,385 OSC Municipality Code 500442300850Page 33 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (TA) AGENCY 2017 EdpCode 2018Code Description Balance Sheet TA630Due To Other Funds 4,941 TOTAL Due To Other Funds 04,941 TA18State Retirement 2,125 TA19Disability Insurance 757174 TA20Group Insurance -5,827-8,012 TA21Nys Income Tax TA26Social Security Tax 48 TA30Guaranty & Bid Deposits 800 TA85Other Funds (specify) -24142 TOTAL Agency Liabilities -2,385-7,748 -2,807 -2,385TOTAL Liabilities -2,807 -2,385TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500442300850Page 34 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 Balance Sheet Page 35 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 2017 EdpCode 2018Code Description Balance Sheet Page 36 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (V) DEBT SERVICE Code Description 2017 EdpCode 2018 Other Sources V5792Current Refunding Bonds TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources 0 0 TOTAL Detail Revenues And Other Sources 0 0 Page 37 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Results of Operation (V) DEBT SERVICE Code Description 2017 EdpCode 2018 Expenditures V97106Debt Principal, Serial Bonds TOTAL Debt Principal 0 0 TOTAL Expenditures 0 0 TOTAL Detail Expenditures And Other Uses 0 0 Page 38 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year V8021 Restated Fund Balance - Beg of Year V8022 ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year V8029 Page 39 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Code Description 2017 EdpCode 2018 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 4,204,987 W129 4,045,280 TOTAL Provision To Be Made In Future Budgets 4,204,987 4,045,280 TOTAL Assets and Deferred Outflows of Resources 4,204,987 4,045,280 OSC Municipality Code 500442300850Page 40 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 (W) GENERAL LONG-TERM DEBT 2017 EdpCode 2018Code Description Balance Sheet W626Bond Anticipation Notes Payable TOTAL Notes Payable 00 W638Net Pension Liability -Proportionate Share 832,614832,614 W683Total OPEB Liability 1,827,6671,698,184 W687Compensated Absences 295,000299,189 TOTAL Other Liabilities 2,955,2802,829,987 W628Bonds Payable 1,090,0001,375,000 TOTAL Bond And Long Term Liabilities 1,090,0001,375,000 4,204,987 4,045,280TOTAL Liabilities 4,204,987 4,045,280TOTAL Liabilities OSC Municipality Code 500442300850Page 41 VILLAGE OF Cayuga Heights Annual Update Document For the Fiscal Year Ending 2018 Office of the State Comptroller 8/3/2018VILLAGE OF Cayuga Heights Statement of Indebtedness For the Fiscal Year Ending 2018 County of: Tompkins Municipal Code: 500442300850 First Year Debt Code Description Cops Flag Comp Flag Date of Issue Date of Maturity Int. Rate Var? Amt. Orig. Issued O/S Beg. of Year Paid Dur. Year Redeemed Bond Proc. Prior Yr. Adjust. Accreted Interest O/S End of Year E 05/22/2020 2.35% $0 $0 $450,000 $270,000 $90,00005/22/2015NWater Distrib System ImprovemtBOND2015 $180,000 E 10/01/2030 4.20% Y $0 $0 $734,221 $525,000 $30,00006/21/2010EFC-WWTP Phosphorous Treatment BOND2011 $495,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $795,000 $120,000 $0 $0$0 $675,000$0 N 07/27/2018 2.15% $0 $0 $293,117 $233,000 $65,00007/27/2015Fire Pumper PurchaseBAN2016 $168,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $233,000 $65,000 $0 $0$0 $168,000$0 N 06/15/2019 6.00% $0 $0 $1,000,000 $230,000 $75,00006/15/2000Fire ProjectsBOND2001 $155,000 N 10/01/2024 2.00% $0 $0 $150,000 $120,000 $15,00008/20/2015EFC-WWTP TRICKLING FILTERSBOND2016 $105,000 N 05/15/2019 6.00% $0 $0$230,000 $75,00005/17/2000Fire Projects 1BOND2001 $155,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $580,000 $165,000 $0 $0$0 $415,000$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$350,000$1,608,000$0 $1,258,000$0 Page 42 VILLAGE OF Cayuga Heights Schedule of Time Deposits and Investments For the Fiscal Year Ending 2018 EDP Code Amount CASH: On Hand 9Z2001 $320,915.61 Demand Deposits 9Z2011 $819,165.95 Time Deposits 9Z2021 $1,430,320.75 Total $2,570,402.31 COLLATERAL: - FDIC Insurance 9Z2014 9Z2014A $2,853,506.16 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 9Z4504A - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 9Z4514A $2,853,506.16 Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Total Page 43 OSC Municipality Code 500442300850 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-1918 $307,897 $0 $37,254 $270,643 *****-1918 $12,569 $0 $15,012 ($2,443) *****-1918 $819,165 $0 $0 $819,165 *****-9743 $1,027,606 $0 $0 $1,027,606 *****-9735 $402,715 $0 $0 $402,715 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $2,517,686 $450.00 $.00 $2,518,136 $2,518,194 OSC Municipality Code 500442300850Page 44 VILLAGE OF Cayuga Heights Bank Reconciliation For the Fiscal Year Ending 2018 Include All Checking, Savings and C.D. Accounts VILLAGE OF Cayuga Heights Local Government Questionnaire For the Fiscal Year Ending 2018 Response Yes No Yes Yes Does your municipality have a written procurement policy? Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? Does your local government participate in an insurance pool with other local governments? If yes, has your municipality used the results to design the system of internal controls? Yes 1) 2) 3) 4) 5) 6) 7) 9) 8) Has your municipality prepared and documented a risk assessment plan?Yes Does your municipality have a Capital Plan?Yes Does your municipality have a Length of Service Award Program (LOSAP) for volunteer firefighters? No Does your local government participate in an investment pool with other local governments? No Have you had a change in chief executive or chief fiscal officer during the last year? Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39? No Yes Page 45 VILLAGE OF Cayuga Heights Employee and Retiree Benefits For the Fiscal Year Ending 2018 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 6813$116,469.0090108State Retirement System 469$157,852.0090158Police and Fire Retirement 90258 Local Pension Fund $108,292.1090308Social Security $106,957.8490408Worker's Compensation Insurance 90458 Life Insurance $4,642.9790508Unemployment Insurance $1,157.7590558Disability Insurance $512,462.0490608Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits 17 19Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $1,007,833.70 $1,007,833.71 Page 46 OSC Municipality 500442300850 VILLAGE OF Cayuga Heights Energy Costs and Consumption For the Fiscal Year Ending 2018 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallons11,806$21,328Gasoline gallons9,661$20,469Diesel Fuel gallonsFuel Oil cubic feet31,209$24,295Natural Gas therms kilowatt-hours1,479,181$137,450Electricity tonsCoal gallonsPropane Page 47 OSC Municipality 500442300850 CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. Joan M. Mangione Name of Report Preparer if different than Chief Fiscal Officer Name (607) 351-2949 Treasurer Telephone Number Title 836 Hanshaw Rd, Ithaca NY 14850 Official Address 08/01/2018 (604) 257-1238 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer ofJoan M. Mangione By entering the personal identification number assigned by the Office of the State Comptroller to me as Village of Cayuga Heights , and that the information provided in the annual I, the the Chief Fiscal Officer of the annual financial report, I am evidencing my express intent to authenticate my certification of the my signature for use in conjunction with the filing of the 'sVillage of Cayuga Heights Village of Cayuga Heights , and adopted by me as and correct to the best of my knowledge and belief., is TRUE financial report of the Village of Cayuga Heights , for the fiscal year ended 05/31/2018 Village of Cayuga Heights's annual financial report for the fiscal year ended 05/31/2018 Page 48 OSC Municipality Code 500442300850 VILLAGE OF Cayuga Heights Financial Comments For the Fiscal Year Ending 2018 (A) GENERAL Adjustment Reason Receipt of Gross Receipt Tax payment from Charter formerly known as TimeAccount Code A8012 looking it upAccount Code A8015 (FX) WATER Adjustment Reason Correction to payment due to the City of Ithaca water usage.Account Code FX8012 fdsAccount Code FX8015 (G) SEWER Adjustment Reason adjAccount Code G8012 (W) GENERAL LONG-TERM DEBT Section Comment The NYS Retirement System has not updated the information necessary to complete the Net Pension Liability account amount. Page 49 OSC Municipality Code 500442300850