HomeMy WebLinkAboutRevised 2020 AUD Filing Town of EnfieldAll Numbers in This Report
Have Been Rounded To
The Nearest Dollar
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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
TOWN of Enfield
County of Tompkins
UPDATE DOCUMENT
For the Fiscal Year Ended 12/31/2020
State of NEW YORK
Office of The State Comptroller
Division of Local Government and School Accountability
Albany, New York 12236
Page 1
TOWN OF Enfield
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 2019 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2020:
*** FINANCIAL SECTION ***
(A) GENERAL
(CM) MISCELLANEOUS SPECIAL REV
(DA) HIGHWAY-TOWN-WIDE
(H) CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(SF) FIRE PROTECTION
(TA) AGENCY
(TC) CUSTODIAL
(W) GENERAL LONG-TERM DEBT
All amounts included in this update document for 2019 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 2019 EdpCode 2020
(A) GENERAL
Balance Sheet
Assets
Cash A200 10,609
Cash In Time Deposits 395,806 A201 385,186
TOTAL Cash 395,806 395,795
Cash Special Reserves 74,107 A230 74,186
Cash In Time Deposits Special Reserves 13,838 A231 0
TOTAL Restricted Assets 87,945 74,186
TOTAL Assets 483,751 469,981
OSC Municipality Code 500327000000Page 3
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(A) GENERAL
2019 EdpCode 2020Code Description
Balance Sheet
A600Accounts Payable 1,755
TOTAL Accounts Payable 1,7550
A601Accrued Liabilities 03,221
TOTAL Accrued Liabilities 03,221
A690Overpayments & Clearing Account 0
TOTAL Other Liabilities 00
A630Due To Other Funds 0
TOTAL Due To Other Funds 00
3,221 1,755TOTAL Liabilities
Fund Balance
A878Capital Reserve 74,18687,945
TOTAL Restricted Fund Balance 74,18687,945
A914Assigned Appropriated Fund Balance 27,500
TOTAL Assigned Fund Balance 027,500
A917Unassigned Fund Balance 394,041365,085
TOTAL Unassigned Fund Balance 394,041365,085
480,530 468,227TOTAL Fund Balance
483,751 469,981TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 4
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(A) GENERAL
Code Description 2019 EdpCode 2020
Revenues
A1001 478,914481,132Real Property Taxes
A1030 2,423
Special Assessments
TOTAL Real Property Taxes 481,132 481,337
A1081 8,1893,935Other Payments In Lieu of Taxes
A1090 2,0102,199Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax Items 6,135 10,199
A1120 0
Non Prop Tax Dist By County
A1170 0
Franchises
TOTAL Non Property Tax Items 0 0
A1232 0
Tax Collector Fees
A1255 288281Clerk Fees
A1550 125250Public Pound Charges, Dog Control Fees
A2189 0
Other Home & Community Services Income
A2190 1,200
Sale of Cemetery Lots
TOTAL Departmental Income 531 1,613
A2401 8301,598Interest And Earnings
A24608,000Wind Power Host Community Fees
TOTAL Use of Money And Property 9,598 830
A2544 6,2067,368Dog Licenses
A2555 11,72010,925Building And Alteration Permits
TOTAL Licenses And Permits 18,293 17,926
A2610 4,23514,306Fines And Forfeited Bail
TOTAL Fines And Forfeitures 14,306 4,235
A2680 0
Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 0 0
A2701Refunds of Prior Year's Expenditures
A2750 16,031
AIM Related Payments
A2770 3,3096,656Unclassified (specify)
TOTAL Miscellaneous Local Sources 6,656 19,340
A3001 016,031St Aid, Revenue Sharing
A3005 28,15957,643St Aid, Mortgage Tax
A3040 0
St Aid, Real Property Tax Administration
A308912,500St Aid - Other (specify)
TOTAL State Aid 86,174 28,159
TOTAL Revenues 622,826 563,639
A5031 20,701
Interfund Transfers
TOTAL Interfund Transfers 0 20,701
TOTAL Other Sources 0 20,701
TOTAL Revenues 622,826 584,340
Page 5 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(A) GENERAL
Code Description 2019 EdpCode 2020
Expenditures
A10101 12,68712,038Legislative Board, Pers Serv
A10104 1,334341Legislative Board, Contr Expend
TOTAL Legislative Board 12,380 14,022
A11101 29,00027,800Municipal Court, Pers Serv
A11102 791
Municipal Court, Equip & Cap Outlay
A11104 1,1567,292Municipal Court, Contr Expend
TOTAL Municipal Court 35,092 30,947
A12201 26,53317,361Supervisor,pers Serv
A12202 0196Supervisor,equip & Cap Outlay
A12204 1,185303Supervisor,contr Expend
TOTAL Supervisor 17,860 27,719
A13151 9,8378,754Comptroller,pers Serv
A13152400Comptroller, Equip & Cap Outlay
A13154 4,2872,886Comptroller, Contr Expend
TOTAL Comptroller 12,039 14,125
A13204 12,000
Auditor, Contr Expend
TOTAL Auditor 0 12,000
A13304 6521,844Tax Collection,contr Expend
TOTAL Tax Collection 1,844 652
A14101 27,09027,900Clerk,pers Serv
A14102 0
Clerk,equip & Cap Outlay
A14104 1,9972,316Clerk,contr Expend
TOTAL Clerk 30,216 29,087
A14204 11,25512,370Law, Contr Expend
TOTAL Law 12,370 11,255
A14604 900100Records Mgmt, Contr Expend
TOTAL Records Mgmt 100 900
A16201 2,4452,715Operation of Plant Pers Serv
A16202 0
Operation of Plant Equip & Cap Outlay
A16204 89,64941,097Operation of Plant Contr Expend
TOTAL Operation of Plant Contr Expend 43,812 92,094
A16702Central Print & Mail Equip & Cap Outlay
A16704 234275Central Print & Mail Contr Expend
TOTAL Central Print & Mail Contr Expend 275 234
A19104 28,62327,142Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 27,142 28,623
A19204 6001,700Municipal Assn Dues, Contr Expend
TOTAL Municipal Assn Dues 1,700 600
A19894Other General Govt Support, Contract Exp
TOTAL Other General Govt Support 0 0
TOTAL General Government Support 194,830 262,258
A30101 29,35229,353Public Safety Admin, Pers Serv
A30102 0
Public Safety Admin, Equip & Cap Outlay
A30104 3,938532Public Safety Admin, Contr Expend
TOTAL Public Safety Admin 29,885 33,290
Page 6 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(A) GENERAL
Code Description 2019 EdpCode 2020
Expenditures
A33104 1,3493,448Traffic Control, Contr Expen
TOTAL Traffic Control 3,448 1,349
A35104 18,13216,737Control of Animals, Contr Expend
TOTAL Control of Animals 16,737 18,132
TOTAL Public Safety 50,071 52,771
A4189450Other Public Health, Contr Expend
TOTAL Other Public Health 50 0
TOTAL Health 50 0
A50101 61,95059,568Street Admin, Pers Serv
A50102 692417Street Admin, Equip & Cap Outlay
A50104 1,7581,202Street Admin, Contr Expend
TOTAL Street Admin 61,187 64,400
A51324 2,3732,732Garage, Contr Expend
TOTAL Garage 2,732 2,373
A51824 743458Street Lighting, Contr Expend
TOTAL Street Lighting 458 743
TOTAL Transportation 64,377 67,516
A73104 49,43148,462Youth Prog, Contr Expend
TOTAL Youth Prog 48,462 49,431
A73204 5,0596,274Joint Youth Prog, Contr Expend
TOTAL Joint Youth Prog 6,274 5,059
A75102 0
Historian, Equip & Cap Outlay
A75104 0308Historian, Contr Expend
TOTAL Historian 308 0
A75501 0
Celebrations, Pers Serv
A75504 042Celebrations, Contr Expend
TOTAL Celebrations 42 0
A76204 2,5002,600Adult Recreation, Contr Expend
TOTAL Adult Recreation 2,600 2,500
TOTAL Culture And Recreation 57,685 56,990
A80201 01,890Planning, Pers Serv
A80204 314466Planning, Contr Expend
TOTAL Planning 2,356 314
A81601 1,166
Refuse & Garbage, Pers Serv
A81604 02,200Refuse & Garbage, Contr Expend
TOTAL Refuse & Garbage 2,200 1,166
A88101 2,0505,438Cemetery, Pers Serv
A88102 0116Cemetery, Equip & Cap Outlay
A88104 7,9101,850Cemetery, Contr Expend
TOTAL Cemetery 7,404 9,960
TOTAL Home And Community Services 11,960 11,440
A90108 18,60218,493State Retirement System
A90308 15,17814,190Social Security, Employer Cont
A90408 64632Worker's Compensation, Empl Bnfts
A90508 153
Unemployment Insurance, Empl Bnfts
Page 7 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(A) GENERAL
Code Description 2019 EdpCode 2020
Expenditures
A90558 20018Disability Insurance, Empl Bnfts
A90608 11,23212,160Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 44,892 46,012
A97106 75,00075,000Debt Principal, Serial Bonds
A97896Other Debt, Principal
TOTAL Debt Principal 75,000 75,000
A97107 24,65627,750Debt Interest, Serial Bonds
TOTAL Debt Interest 27,750 24,656
TOTAL Expenditures 526,615 596,643
A99019 0
Transfers, Other Funds
A99509 0
Transfers, Capital Projects Fund
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Expenditures 526,615 596,643
Page 8 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(A) GENERAL
Code Description 2019 EdpCode 2020
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 387,123 A8021 480,530
Prior Period Adj -Increase In Fund Balance A8012
Prior Period Adj -Decrease In Fund Balance 2,805 A8015
Restated Fund Balance - Beg of Year 384,319 A8022 480,530
ADD - REVENUES AND OTHER SOURCES 622,826 584,340
DEDUCT - EXPENDITURES AND OTHER USES 526,615 596,643
Fund Balance - End of Year 480,530 A8029 468,227
Page 9 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description
(A) GENERAL
Budget Summary
EdpCode 20212020
Estimated Revenues
Est Rev - Real Property Taxes 481,337 A1049N 555,278
Est Rev - Real Property Tax Items 10,348 A1099N 10,485
Est Rev - Departmental Income 700 A1299N 1,000
Est Rev - Use of Money And Property 1,200 A2499N 1,000
Est Rev - Licenses And Permits 13,500 A2599N 13,500
Est Rev - Fines And Forfeitures 7,500 A2649N 3,000
Est Rev - Miscellaneous Local Sources 43,377 A2799N 5,877
Est Rev - State Aid 56,031 A3099N 40,000
613,993 630,140TOTAL Estimated Revenues
Appropriated Fund Balance 27,500 A599N
27,500 0TOTAL Estimated Other Sources
641,493 630,140TOTAL Estimated Revenues
OSC Municipality Code 500327000000Page 10
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description
(A) GENERAL
Budget Summary
EdpCode 20212020
Appropriations
App - General Government Support 302,296 A1999N 269,475
App - Public Safety 52,352 A3999N 52,950
App - Health 50 A4999N 50
App - Transportation 68,750 A5999N 67,750
App - Culture And Recreation 61,141 A7999N 68,486
App - Home And Community Services 8,100 A8999N 10,600
App - Employee Benefits 48,948 A9199N 59,048
App - Debt Service 99,856 A9899N 101,781
641,493 630,140TOTAL Appropriations
641,493 630,140TOTAL Appropriations
OSC Municipality Code 500327000000Page 11
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(CM) MISCELLANEOUS SPECIAL REV
Balance Sheet
Assets
Cash In Time Deposits 20,701 CM201
TOTAL Cash 20,701 0
Cash Special Reserves CM230
Cash In Time Deposits Special Reserves CM231
TOTAL Restricted Assets 0 0
TOTAL Assets 20,701 0
OSC Municipality Code 500327000000Page 12
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(CM) MISCELLANEOUS SPECIAL REV
2019 EdpCode 2020Code Description
Balance Sheet
Fund Balance
CM899Other Restricted Fund Balance 20,701
TOTAL Restricted Fund Balance 020,701
20,701 0TOTAL Fund Balance
20,701 0TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 13
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(CM) MISCELLANEOUS SPECIAL REV
Code Description 2019 EdpCode 2020
Revenues
CM240139Interest And Earnings
TOTAL Use of Money And Property 39 0
CM26551,150Sales, Other
TOTAL Sale of Property And Compensation For Loss 1,150 0
TOTAL Revenues 1,189 0
TOTAL Revenues 1,189 0
Page 14 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(CM) MISCELLANEOUS SPECIAL REV
Code Description 2019 EdpCode 2020
Expenditures
CM17104Administration-Contractual
TOTAL Administration-Contractual 0 0
TOTAL General Government Support 0 0
TOTAL Expenditures 0 0
CM99019 20,701
Transfers, Other Funds
TOTAL Operating Transfers 0 20,701
TOTAL Other Uses 0 20,701
TOTAL Expenditures 0 20,701
Page 15 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(CM) MISCELLANEOUS SPECIAL REV
Code Description 2019 EdpCode 2020
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 19,512 CM8021 20,701
Prior Period Adj -Decrease In Fund Balance CM8015
Restated Fund Balance - Beg of Year 19,512 CM8022 20,701
ADD - REVENUES AND OTHER SOURCES 1,189
DEDUCT - EXPENDITURES AND OTHER USES 20,701
Fund Balance - End of Year 20,701 CM8029
Page 16 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(DA) HIGHWAY-TOWN-WIDE
Balance Sheet
Assets
Cash DA200 8,742
Cash In Time Deposits 111,892 DA201 308,373
TOTAL Cash 111,892 317,116
Prepaid Expenses 1,532 DA480
TOTAL Prepaid Expenses 1,532 0
Cash Special Reserves 87,686 DA230 159,068
Cash In Time Deposits Special Reserves 71,213 DA231 0
TOTAL Restricted Assets 158,899 159,068
TOTAL Assets 272,324 476,183
OSC Municipality Code 500327000000Page 17
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(DA) HIGHWAY-TOWN-WIDE
2019 EdpCode 2020Code Description
Balance Sheet
DA601Accrued Liabilities
TOTAL Accrued Liabilities 00
0 0TOTAL Liabilities
Fund Balance
DA806Not in Spendable Form 1,532
TOTAL Nonspendable Fund Balance 01,532
DA878Capital Reserve 159,068158,972
TOTAL Restricted Fund Balance 159,068158,972
DA915Assigned Unappropriated Fund Balance 317,116111,819
TOTAL Assigned Fund Balance 317,116111,819
272,324 476,183TOTAL Fund Balance
272,324 476,183TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 18
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2019 EdpCode 2020
Revenues
DA1001 1,026,816959,372Real Property Taxes
TOTAL Real Property Taxes 959,372 1,026,816
DA1120 0
Sales Tax (from County)
TOTAL Non Property Tax Items 0 0
DA2401 1,0301,287Interest And Earnings
TOTAL Use of Money And Property 1,287 1,030
DA2665 27,810
Sales of Equipment
DA2680 0
Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 0 27,810
DA2770 1,55036Unclassified (specify)
TOTAL Miscellaneous Local Sources 36 1,550
DA3501 118,554148,111St Aid, Consolidated Highway Aid
DA3589 0
St Aid, Other Transportation
TOTAL State Aid 148,111 118,554
TOTAL Revenues 1,108,806 1,175,760
DA5031 0
Interfund Transfers
TOTAL Interfund Transfers 0 0
TOTAL Other Sources 0 0
TOTAL Revenues 1,108,806 1,175,760
Page 19 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2019 EdpCode 2020
Expenditures
DA51101 158,109166,610Maint of Streets, Pers Serv
DA51104 198,123150,262Maint of Streets, Contr Expend
TOTAL Maint of Streets 316,872 356,233
DA51122 127,961148,111Perm Improve Highway, Equip & Cap Outlay
DA51124 20,137
Perm Improve Highway, Contr Expend
TOTAL Perm Improve Highway 148,111 148,099
DA51204 019,477Maint of Bridges, Contr Expend
TOTAL Maint of Bridges 19,477 0
DA51302 46,204236,886Machinery, Equip & Cap Outlay
DA51304 153,883166,209Machinery, Contr Expend
TOTAL Machinery 403,096 200,087
DA51401 14,39614,704Brush And Weeds, Pers Serv
DA51404 761629Brush And Weeds, Contr Expend
TOTAL Brush And Weeds 15,333 15,156
DA51421 71,71469,289Snow Removal, Pers Serv
DA51424 48,49849,668Snow Removal, Contr Expend
TOTAL Snow Removal 118,957 120,212
TOTAL Transportation 1,021,845 839,786
DA90108 34,64432,893State Retirement, Empl Bnfts
DA90308 18,77219,171Social Security , Empl Bnfts
DA90408 24,97123,136Worker's Compensation, Empl Bnfts
DA90508 168139Unemployment Insurance, Empl Bnfts
DA90558 9090Disability Insurance, Empl Bnfts
DA90608 52,82267,535Hospital & Medical (dental) Ins, Empl Bnft
DA90708 0248Union Welfare Benefits
DA90898 647
Other Employee Benefits (spec)
TOTAL Employee Benefits 143,212 132,114
DA97106 0
Debt Principal, Serial Bonds
TOTAL Debt Principal 0 0
DA97107 0
Debt Interest, Serial Bonds
TOTAL Debt Interest 0 0
TOTAL Expenditures 1,165,057 971,900
DA99509 0
Transfers, Capital Projects Fund
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Expenditures 1,165,057 971,900
Page 20 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(DA) HIGHWAY-TOWN-WIDE
Code Description 2019 EdpCode 2020
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 328,575 DA8021 272,324
Restated Fund Balance - Beg of Year 328,575 DA8022 272,324
ADD - REVENUES AND OTHER SOURCES 1,108,806 1,175,760
DEDUCT - EXPENDITURES AND OTHER USES 1,165,057 971,900
Fund Balance - End of Year 272,324 DA8029 476,183
Page 21 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20212020
Estimated Revenues
Est Rev - Real Property Taxes 1,036,816 DA1049N 945,736
Est Rev - Use of Money And Property 500 DA2499N 500
Est Rev - Miscellaneous Local Sources 600 DA2799N 600
Est Rev - State Aid 104,191 DA3099N
1,142,107 946,836TOTAL Estimated Revenues
1,142,107 946,836TOTAL Estimated Revenues
OSC Municipality Code 500327000000Page 22
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20212020
Appropriations
App - Transportation 939,137 DA5999N 607,496
App - Employee Benefits 152,970 DA9199N 149,340
1,092,107 756,836TOTAL Appropriations
App - Interfund Transfer 50,000 DA9999N 190,000
50,000 190,000TOTAL Other Uses
1,142,107 946,836TOTAL Appropriations
OSC Municipality Code 500327000000Page 23
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
Balance Sheet
Page 24
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
2019 EdpCode 2020Code Description
Balance Sheet
Page 25
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2019 EdpCode 2020
Revenues
H2401 0
Interest And Earnings
TOTAL Use of Money And Property 0 0
TOTAL Revenues 0 0
TOTAL Revenues 0 0
Page 26 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2019 EdpCode 2020
Expenditures
H51972 0
Highway, Capital Projects
TOTAL Highway 0 0
TOTAL Transportation 0 0
TOTAL Expenditures 0 0
H99019 0
Transfers, Other Funds
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Expenditures 0 0
Page 27 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(H) CAPITAL PROJECTS
Code Description 2019 EdpCode 2020
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year H8021
Restated Fund Balance - Beg of Year H8022
ADD - REVENUES AND OTHER SOURCES 0
DEDUCT - EXPENDITURES AND OTHER USES 0
Fund Balance - End of Year H8029
Page 28 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land 169,866 K101 169,866
Buildings 1,489,596 K102 1,489,596
Machinery And Equipment 1,295,000 K104 1,184,045
Infrastructure 473,836 K106 473,836
TOTAL Fixed Assets (net) 3,428,298 3,317,343
TOTAL Assets 3,428,298 3,317,343
OSC Municipality Code 500327000000Page 29
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(K) GENERAL FIXED ASSETS
2019 EdpCode 2020Code Description
Balance Sheet
Liabilities
K159Total Non-Current Govt Assets 3,317,3433,428,300
TOTAL Investments in Non-Current Government Assets 3,317,3433,428,300
3,428,300 3,317,343TOTAL Fund Balance
3,428,300 3,317,343TOTAL
OSC Municipality Code 500327000000Page 30
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(SF) FIRE PROTECTION
Balance Sheet
Assets
Cash SF200 0
Cash In Time Deposits 11,227 SF201 12,757
TOTAL Cash 11,227 12,757
Due From Other Funds SF391 0
TOTAL Due From Other Funds 0 0
Prepaid Expenses SF480 931
TOTAL Prepaid Expenses 0 931
TOTAL Assets 11,227 13,688
OSC Municipality Code 500327000000Page 31
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(SF) FIRE PROTECTION
2019 EdpCode 2020Code Description
Balance Sheet
Fund Balance
SF806Not in Spendable Form 931
TOTAL Nonspendable Fund Balance 9310
SF915Assigned Unappropriated Fund Balance 12,75711,227
TOTAL Assigned Fund Balance 12,75711,227
11,227 13,688TOTAL Fund Balance
11,227 13,688TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 32
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(SF) FIRE PROTECTION
Code Description 2019 EdpCode 2020
Revenues
SF1001 355,745349,493Real Property Taxes
TOTAL Real Property Taxes 349,493 355,745
SF2401 9873Interest And Earnings
TOTAL Use of Money And Property 73 98
SF2705 3
Gifts And Donations
TOTAL Miscellaneous Local Sources 0 3
TOTAL Revenues 349,566 355,846
TOTAL Revenues 349,566 355,846
Page 33 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
(SF) FIRE PROTECTION
Code Description 2019 EdpCode 2020
Expenditures
SF34104 326,495320,093Fire Protection, Contr Expend
TOTAL Fire Protection 320,093 326,495
TOTAL Public Safety 320,093 326,495
SF90408 26,88727,416Worker's Compensation, Empl Bnfts
TOTAL Employee Benefits 27,416 26,887
TOTAL Expenditures 347,509 353,382
SF99019 0
Transfers, Other Funds
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Expenditures 347,509 353,382
Page 34 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(SF) FIRE PROTECTION
Code Description 2019 EdpCode 2020
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 9,169 SF8021 11,224
Restated Fund Balance - Beg of Year 9,169 SF8022 11,224
ADD - REVENUES AND OTHER SOURCES 349,566 355,846
DEDUCT - EXPENDITURES AND OTHER USES 347,509 353,382
Fund Balance - End of Year 11,224 SF8029 13,688
Page 35 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
Balance Sheet
Page 36
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
2019 EdpCode 2020Code Description
Balance Sheet
Page 37
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(TC) CUSTODIAL
Balance Sheet
Assets
Cash In Time Deposits TC201 60,171
TOTAL Cash 0 60,171
TOTAL Assets 0 60,171
OSC Municipality Code 500327000000Page 38
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(TC) CUSTODIAL
2019 EdpCode 2020Code Description
Balance Sheet
Fund Balance
TC923Net Assets-Restricted For Other Purposes 60,171
TOTAL Net Position 60,1710
0 60,171TOTAL Fund Balance
0 60,171TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 39
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
Code Description 2019 EdpCode 2020
Page 40
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Results of Operation
Code Description 2019 EdpCode 2020
Page 41
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(TC) CUSTODIAL
Code Description 2019 EdpCode 2020
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Fund Balance - Beginning of Year TC8021
Prior Period Adjustments,inc Fund Eqty TC8012 60,171
Restated Fund Balance - Beg of Year TC8022 60,171
Fund Balance - End of Year TC8029 60,171
Page 42 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Code Description 2019 EdpCode 2020
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non-Current Govt Liabilities 745,615 W129 884,646
TOTAL Provision To Be Made In Future Budgets 745,615 884,646
TOTAL Assets 745,615 884,646
OSC Municipality Code 500327000000Page 43
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
(W) GENERAL LONG-TERM DEBT
2019 EdpCode 2020Code Description
Balance Sheet
W638Net Pension Liability -Proportionate Share 349,64692,986
TOTAL Other Liabilities 349,64692,986
W628Bonds Payable 535,000652,629
TOTAL Bond And Long Term Liabilities 535,000652,629
745,615 884,646TOTAL Liabilities
745,615 884,646TOTAL Liabilities
OSC Municipality Code 500327000000Page 44
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2020
Office of the State Comptroller 5/17/2021TOWN OF Enfield
Statement of Indebtedness
For the Fiscal Year Ending 2020
County of: Tompkins
Municipal Code: 500327000000
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
N 04/25/2026 0.044% $0 ($42,630)
$1,100,000 $652,630 $75,00004/12/2011new Highway facilityBOND2011 $535,000
AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $652,630 $75,000 $0 ($42,630)$0 $535,000$0
AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year ($42,630)$0$75,000$652,630$0 $535,000$0
Page 45
TOWN OF Enfield
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2020
EDP Code Amount
CASH:
On Hand 9Z2001
Demand Deposits 9Z2011 $32,108.61
Time Deposits 9Z2021 $986,983.84
Total $1,019,092.45
COLLATERAL:
- FDIC Insurance 9Z2014 $282,108.61
9Z2014A $972,928.65
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
$1,255,037.26
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 46 OSC Municipality Code 500327000000
Bank
Account
Number
Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-0409 $10,609 $0 $0 $10,609
*****-0417 $8,742 $0 $0 $8,742
*****-4800 $362,809 $0 $0 $362,809
*****-4819 $7,159 $0 $0 $7,159
*****-4827 $12,757 $0 $0 $12,757
*****-4835 $74,085 $0 $0 $74,085
*****-4843 $15,219 $0 $0 $15,219
*****-4851 $101 $0 $0 $101
*****-4878 $308,373 $0 $0 $308,373
*****-4886 $87,779 $0 $0 $87,779
*****-4894 $71,289 $0 $0 $71,289
*****-9912 $60,171 $0 $0 $60,171
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash 9ZCASH *
Total Cash Balance All Funds 9ZCASHB *
* Must be equal
$1,019,092
$.00
$.00
$1,019,092
$1,019,092
OSC Municipality Code 500327000000Page 47
TOWN OF Enfield
Bank Reconciliation
For the Fiscal Year Ending 2020
Include All Checking, Savings and C.D. Accounts
TOWN OF Enfield
Local Government Questionnaire
For the Fiscal Year Ending 2020
Response
Yes
No
No
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?
Yes
Yes
Page 48
TOWN OF Enfield
Employee and Retiree Benefits
For the Fiscal Year Ending 2020
# of Retirees# of Full
Time
Employees
# of Part
Time
Employees
Total
Expenditures
(All Funds)
Account
Code
Description
64$53,246.3090108State Retirement System
90158 Police and Fire Retirement
90258 Local Pension Fund
4 14$33,950.3590308Social Security
4 14$52,504.7090408Worker's Compensation
Insurance
90458 Life Insurance
4 10$321.0290508Unemployment Insurance
4$90.0090558Disability Insurance
5$64,053.6690608Hospital and Medical
(Dental) Insurance
90708 Union Welfare Benefits
90858 Supplemental Benefit Payment to
Disabled Fire Fighters
91890 Other Employee Benefits 4$646.56
14
4Total Full Time Employees:
Total Part Time Employees:
Total
Computed Total From Financial
Section (comparative purposes only)
$204,812.59
$205,012.59
Page 49 OSC Municipality 500327000000
TOWN OF Enfield
Energy Costs and Consumption
For the Fiscal Year Ending 2020
Units Of
Measure
Total VolumeTotal
Expenditures
Energy Type Alternative
Units Of
Measure
Page 50
CERTIFICATION OF CHIEF FISCAL OFFICER
and filed by means of electronic data transmission.
Brian McIlroy Stephanie Redmond
Name of Report Preparer if different
than Chief Fiscal Officer
Name
(607) 279-7279 Town Supervisor
Telephone Number Title
168 Enfield Main Rd Ithaca, NY 14850
Official Address
02/22/2020 (607) 836-6246
Date of Certification Official Telephone Number
, hereby certify that I am the Chief Fiscal Officer ofStephanie Redmond
By entering the personal identification number assigned by the Office of the State Comptroller to me as
Town of Enfield , 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 'sTown of Enfield
Town of Enfield , and adopted by me as
and correct to the best of my knowledge and belief., is TRUE
financial report of the Town of Enfield , for the fiscal year ended 12/31/2020
Town of Enfield's annual financial report for the fiscal year ended 12/31/2020
Page 51 OSC Municipality Code 500327000000
TOWN OF Enfield
Financial Comments
For the Fiscal Year Ending 2020
(SF) FIRE PROTECTION
Account Code Comment
To adjust for Prepaid expensesAccount Code SF806
To adjust for prepaid expenseAccount Code SF915
(TC) CUSTODIAL
Account Code Comment
Per Town "The money is held for decommisioning a solar farm"Account Code SF806
Adjustment Reason
Treansfer from TA to TC FundAccount Code TC8012
Page 52 OSC Municipality Code 500327000000