HomeMy WebLinkAboutAnnual Financial Report - Enfield 2022All Numbers in This Report
Have Been Rounded To
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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 12/31/2022
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 2021 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2022:
*** FINANCIAL SECTION ***
(A) GENERAL
(CM) MISCELLANEOUS SPECIAL REV
(DA) HIGHWAY-TOWN-WIDE
(H) CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(SF) FIRE PROTECTION
(TC) CUSTODIAL
(W) GENERAL LONG-TERM DEBT
All amounts included in this update document for 2021 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 2021 EdpCode 2022
(A) GENERAL
Balance Sheet
Assets
Cash 31,565 A200 3,063
Cash In Time Deposits 619,627 A201 800,217
TOTAL Cash 651,192 803,280
Accounts Receivable 2,060 A380 7,369
TOTAL Other Receivables (net)2,060 7,369
Due From State And Federal Government 37,500 A410
TOTAL State And Federal Aid Receivables 37,500 0
Due From Other Funds 35,001 A391 16,882
TOTAL Due From Other Funds 35,001 16,882
Prepaid Expenses 37,103 A480 40,207
TOTAL Prepaid Expenses 37,103 40,207
Cash Special Reserves A230
Cash In Time Deposits Special Reserves 74,236 A231 74,273
TOTAL Restricted Assets 74,236 74,273
TOTAL Assets and Deferred Outflows of Resources 837,092 942,012
OSC Municipality Code 500327000000Page 3
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(A) GENERAL
2021 EdpCode 2022Code Description
Balance Sheet
A600ccounts Payable 32,61019,852
TOTAL Accounts Payable 32,61019,852
A730Guaranty & Bid Deposits 64,85963,251
TOTAL Other Deposits 64,85963,251
A688Other Liabilities 343,181168,361
A690Overpayments & Clearing Account 70296
TOTAL Other Liabilities 343,883168,457
A630Due To Other Funds 962
TOTAL Due To Other Funds 0962
A718State Retirement 1,106
TOTAL Due To Other Governments 1,1060
252,522 442,458TOTAL Liabilities
Fund Balance
A806Not in Spendable Form 40,20737,103
TOTAL Nonspendable Fund Balance 40,20737,103
A878Capital Reserve 74,27374,236
TOTAL Restricted Fund Balance 74,27374,236
A914ssigned Appropriated Fund Balance 75,00063,333
A915ssigned Unappropriated Fund Balance 15,28722,443
TOTAL Assigned Fund Balance 90,28785,776
A917Unassigned Fund Balance 294,786387,455
TOTAL Unassigned Fund Balance 294,786387,455
584,570 499,554TOTAL Fund Balance
837,092 942,012TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 4
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(A) GENERAL
Code Description 2021 EdpCode 2022
Revenues
A1001 491,613588,854Real Property Taxes
A1030 4,7571,679Special Assessments
TOTAL Real Property Taxes 590,533 496,370
A1081 8,5438,108Other Payments In Lieu of Taxes
A1090 4,7752,228Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax Items 10,335 13,318
A1255 2772,248Clerk Fees
A1550 400225Public Pound Charges, Dog Control Fees
A218950Other Home & Community Services Income
A21902,100Sale of Cemetery Lots
A2192 1,2002,150Charges For Cemetery Services
TOTAL Departmental Income 6,773 1,877
A2350 877877Youth Recreation Services, Other Govts
TOTAL Intergovernmental Charges 877 877
A2401 549664Interest And Earnings
TOTAL Use of Money And Property 664 549
A2544 6,1456,216Dog Licenses
A2555 10,1459,445Building And Alteration Permits
TOTAL Licenses And Permits 15,661 16,290
A2610 4,5005,265Fines And Forfeited Bail
TOTAL Fines And Forfeitures 5,265 4,500
A2650 221Sales of Scrap & Excess Materials
A2680 4,634Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 0 4,855
A2701 6,0185,131Refunds of Prior Year's Expenditures
A2750 16,03116,031IM Related Payments
A2770 2,437437Unclassified (specify)
TOTAL Miscellaneous Local Sources 21,599 24,486
A3005 72,01850,888St Aid, Mortgage Tax
A3089 5,00037,500St Aid - Other (specify)
TOTAL State Aid 88,388 77,018
A40896,459Federal Aid - Other
TOTAL Federal Aid 6,459 0
TOTAL Revenues 746,555 640,140
TOTAL Detail Revenues And Other Sources 746,555 640,140
Page 5 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(A) GENERAL
Code Description 2021 EdpCode 2022
Expenditures
A10101 10,80010,500Legislative Board, Pers Serv
A10104 1,2342,246Legislative Board, Contr Expend
TOTAL Legislative Board 12,746 12,034
A11101 29,58029,000Municipal Court, Pers Serv
A11102223Municipal Court, Equip & Cap Outlay
A11104 95175Municipal Court, Contr Expend
TOTAL Municipal Court 29,398 29,675
A12201 30,00032,889Supervisor,pers Serv
A12202Supervisor,equip & Cap Outlay
A12204 7131,742Supervisor,contr Expend
TOTAL Supervisor 34,631 30,713
A13151 12,00012,077Comptroller,pers Serv
A13152100Comptroller, Equip & Cap Outlay
A13154 5,8813,440Comptroller, Contr Expend
TOTAL Comptroller 15,617 17,881
A13204 19,200uditor, Contr Expend
TOTAL Auditor 0 19,200
A13301 2,0002,028Tax Collection,pers Serv
A13304 4,0141,791Tax Collection,contr Expend
TOTAL Tax Collection 3,819 6,014
A14101 42,00036,838Clerk,pers Serv
A14102Clerk,equip & Cap Outlay
A14104 4,3653,036Clerk,contr Expend
TOTAL Clerk 39,874 46,365
A14204 12,87722,040Law, Contr Expend
TOTAL Law 22,040 12,877
A14404 865925Engineer, Contr Expend
TOTAL Engineer 925 865
A16201 6,0763,500Operation of Plant, Pers Serv
A16202 7,600180Operation of Plant, Equip & Cap Outlay
A16204 103,75665,509Operation of Plant, Contr Expend
TOTAL Operation of Plant 69,188 117,432
A16702 3,220Central Print & Mail Equip & Cap Outlay
A16704 520300Central Print & Mail Contr Expend
TOTAL Central Print & Mail Contr Expend 300 3,740
A19104 30,63928,682Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 28,682 30,639
A19204 4,0033,700Municipal Assn Dues, Contr Expend
TOTAL Municipal Assn Dues 3,700 4,003
TOTAL General Government Support 260,919 331,438
A30101 30,55029,950Public Safety Admin, Pers Serv
A30102Public Safety Admin, Equip & Cap Outlay
A30104 1,022999Public Safety Admin, Contr Expend
TOTAL Public Safety Admin 30,949 31,572
Page 6 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(A) GENERAL
Code Description 2021 EdpCode 2022
Expenditures
A33104 3,7901,545Traffic Control, Contr Expen
TOTAL Traffic Control 1,545 3,790
A35104 15,34216,737Control of Animals, Contr Expend
TOTAL Control of Animals 16,737 15,342
A35204 81Other Animal Control, Contr Expend
TOTAL Other Animal Control 0 81
TOTAL Public Safety 49,232 50,785
A50101 64,45061,950Street Admin, Pers Serv
A50102 269Street Admin, Equip & Cap Outlay
A50104 965389Street Admin, Contr Expend
TOTAL Street Admin 62,339 65,684
A511016,000Maint of Streets, Pers Serv
TOTAL Maint of Streets 6,000 0
A51324 4,2053,737Garage, Contr Expend
TOTAL Garage 3,737 4,205
A51824 1,192380Street Lighting, Contr Expend
TOTAL Street Lighting 380 1,192
TOTAL Transportation 72,456 71,082
A73104 53,18250,419Youth Prog, Contr Expend
TOTAL Youth Prog 50,419 53,182
A73204 6,2706,068Joint Youth Prog, Contr Expend
TOTAL Joint Youth Prog 6,068 6,270
A74104 500Library, Contr Expend
TOTAL Library 0 500
A75102Historian, Equip & Cap Outlay
A75104 192221Historian, Contr Expend
TOTAL Historian 221 192
A75501Celebrations, Pers Serv
A75504 7081,557Celebrations, Contr Expend
TOTAL Celebrations 1,557 708
A76204 8,0008,000dult Recreation, Contr Expend
TOTAL Adult Recreation 8,000 8,000
TOTAL Culture And Recreation 66,266 68,852
A80201Planning, Pers Serv
A80204 2,265457Planning, Contr Expend
TOTAL Planning 457 2,265
A81601 7771,349Refuse & Garbage, Pers Serv
A81604 2,531Refuse & Garbage, Contr Expend
TOTAL Refuse & Garbage 1,349 3,308
A88101Cemetery, Pers Serv
A88102Cemetery, Equip & Cap Outlay
A88104 9,70010,700Cemetery, Contr Expend
TOTAL Cemetery 10,700 9,700
TOTAL Home And Community Services 12,506 15,273
A90108 14,37021,665State Retirement System
Page 7 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(A) GENERAL
Code Description 2021 EdpCode 2022
Expenditures
A90308 17,46017,157Social Security, Employer Cont
A90408 1,100925Worker's Compensation, Empl Bnfts
A90508 2,8802,324Unemployment Insurance, Empl Bnfts
A90558 853Disability Insurance, Empl Bnfts
A90608 12,63310,731Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 52,804 49,297
A97106 85,00080,000Debt Principal, Serial Bonds
TOTAL Debt Principal 80,000 85,000
A97107 18,42821,556Debt Interest, Serial Bonds
TOTAL Debt Interest 21,556 18,428
TOTAL Expenditures 615,739 690,155
TOTAL Detail Expenditures And Other Uses 615,739 690,155
Page 8 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(A) GENERAL
Code Description 2021 EdpCode 2022
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 468,227 A8021 584,570
Prior Period Adj -Decrease In Fund Balance 14,474 A8015 35,001
Restated Fund Balance - Beg of Year 453,753 A8022 549,569
ADD - REVENUES AND OTHER SOURCES 746,555 640,140
DEDUCT - EXPENDITURES AND OTHER USES 615,739 690,155
Fund Balance - End of Year 584,570 A8029 499,554
Page 9 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description
(A) GENERAL
Budget Summary
EdpCode 20232022
Estimated Revenues
Est Rev - Real Property Taxes 496,370 A1049N 582,663
Est Rev - Real Property Tax Items 10,470 A1099N 11,600
Est Rev - Departmental Income 1,000 A1299N 950
Est Rev - Use of Money And Property 1,000 A2499N 500
Est Rev - Licenses And Permits 15,500 A2599N 15,500
Est Rev - Fines And Forfeitures 7,500 A2649N 5,000
Est Rev - Miscellaneous Local Sources 21,908 A2799N 18,408
Est Rev - State Aid 40,000 A3099N 50,000
593,748 684,621TOTAL Estimated Revenues
Appropriated Fund Balance 63,333 A599N 75,000
63,333 75,000TOTAL Estimated Other Sources
657,081 759,621TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500327000000Page 10
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description
(A) GENERAL
Budget Summary
EdpCode 20232022
Appropriations
App - General Government Support 290,920 A1999N 332,298
pp - Public Safet 53,770 A3999N 53,961
pp - Health 50 A4999N 50
pp - Transportation 70,750 A5999N 79,480
pp - Culture And Recreation 67,414 A7999N 70,537
pp - Home And Community Services 12,600 A8999N 13,450
pp - Employee Benefits 58,148 A9199N 62,475
pp - Debt Service 103,429 A9899N 147,370
657,081 759,621TOTAL Appropriations
657,081 759,621TOTAL Appropriations And Other Uses
OSC Municipality Code 500327000000Page 11
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
Balance Sheet
Page 12
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
2021 EdpCode 2022Code Description
Balance Sheet
Page 13
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
Code Description 2021 EdpCode 2022
Page 14
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
Code Description 2021 EdpCode 2022
Page 15
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(CM) MISCELLANEOUS SPECIAL REV
Code Description 2021 EdpCode 2022
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year CM8021
Restated Fund Balance - Beg of Year CM8022
Fund Balance - End of Year CM8029
Page 16 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(DA) HIGHWAY-TOWN-WIDE
Balance Sheet
Assets
Cash 9,418 DA200 7,697
Cash In Time Deposits 279,789 DA201 209,560
TOTAL Cash 289,207 217,257
Accounts Receivable 1,150 DA380 9,165
TOTAL Other Receivables (net)1,150 9,165
Due From State And Federal Government 64,500 DA410
TOTAL State And Federal Aid Receivables 64,500 0
Due From Other Funds 962 DA391
TOTAL Due From Other Funds 962 0
Prepaid Expenses 18,957 DA480 18,626
TOTAL Prepaid Expenses 18,957 18,626
Cash Special Reserves DA230
Cash In Time Deposits Special Reserves 319,176 DA231 562,978
TOTAL Restricted Assets 319,176 562,978
TOTAL Assets and Deferred Outflows of Resources 693,952 808,026
OSC Municipality Code 500327000000Page 17
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(DA) HIGHWAY-TOWN-WIDE
2021 EdpCode 2022Code Description
Balance Sheet
DA600ccounts Payable 14,0673,030
TOTAL Accounts Payable 14,0673,030
3,030 14,067TOTAL Liabilities
Fund Balance
DA806Not in Spendable Form 18,62618,957
TOTAL Nonspendable Fund Balance 18,62618,957
DA878Capital Reserve 562,978319,176
TOTAL Restricted Fund Balance 562,978319,176
DA913Committed Fund Balance
TOTAL Committed Fund Balance 00
DA915ssigned Unappropriated Fund Balance 212,355352,789
TOTAL Assigned Fund Balance 212,355352,789
690,922 793,959TOTAL Fund Balance
693,952 808,026TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 18
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2021 EdpCode 2022
Revenues
DA1001 1,072,862945,736Real Property Taxes
TOTAL Real Property Taxes 945,736 1,072,862
DA23023,600Snow Removal Services-Other Govts
TOTAL Intergovernmental Charges 3,600 0
DA2401 729615Interest And Earnings
TOTAL Use of Money And Property 615 729
DA2650 746595Sales of Scrap & Excess Materials
DA2665 11,7352,544Sales of Equipment
DA26902,759Other Compensation For Loss
TOTAL Sale of Property And Compensation For Loss 5,898 12,481
DA2770 1,6702,350Unclassified (specify)
TOTAL Miscellaneous Local Sources 2,350 1,670
DA2801 1,800Interfund Revenues
TOTAL Interfund Revenues 0 1,800
DA3501 135,130155,993St Aid, Consolidated Highway Aid
DA3589 90,41375,433St Aid, Other Transportation
TOTAL State Aid 231,427 225,543
TOTAL Revenues 1,189,625 1,315,086
TOTAL Detail Revenues And Other Sources 1,189,625 1,315,086
Page 19 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2021 EdpCode 2022
Expenditures
DA51101 115,620116,908Maint of Streets, Pers Serv
DA51104 188,361163,550Maint of Streets, Contr Expend
TOTAL Maint of Streets 280,458 303,980
DA51122 225,544231,427Perm Improve Highway, Equip & Cap Outlay
TOTAL Perm Improve Highway 231,427 225,544
DA51302 225,25219,601Machinery, Equip & Cap Outlay
DA51304 164,134148,975Machinery, Contr Expend
TOTAL Machinery 168,576 389,386
DA51401 31,74636,181Brush And Weeds, Pers Serv
DA51404 830Brush And Weeds, Contr Expend
TOTAL Brush And Weeds 36,181 32,576
DA51421 97,11087,358Snow Removal, Pers Serv
DA51424 30,00018,046Snow Removal, Contr Expend
TOTAL Snow Removal 105,403 127,110
TOTAL Transportation 822,045 1,078,596
DA90108 33,68434,351State Retirement, Empl Bnfts
DA90308 18,70218,360Social Security , Empl Bnfts
DA90408 25,00521,587Worker's Compensation, Empl Bnfts
DA90508 360354Unemployment Insurance, Empl Bnfts
DA90558 1,4081,790Disability Insurance, Empl Bnfts
DA90608 54,29350,262Hospital & Medical (dental) Ins, Empl Bnft
DA90708Union Welfare Benefits
DA90898Other Employee Benefits (spec)
TOTAL Employee Benefits 126,704 133,452
DA97106Debt Principal, Serial Bonds
TOTAL Debt Principal 0 0
DA97107Debt Interest, Serial Bonds
TOTAL Debt Interest 0 0
TOTAL Expenditures 948,749 1,212,048
DA99509Transfers, Capital Projects Fund
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Detail Expenditures And Other Uses 948,749 1,212,048
Page 20 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(DA) HIGHWAY-TOWN-WIDE
Code Description 2021 EdpCode 2022
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 476,183 DA8021 690,922
Prior Period Adj -Decrease In Fund Balance 26,138 DA8015
Restated Fund Balance - Beg of Year 450,045 DA8022 690,922
ADD - REVENUES AND OTHER SOURCES 1,189,625 1,315,086
DEDUCT - EXPENDITURES AND OTHER USES 948,749 1,212,048
Fund Balance - End of Year 690,922 DA8029 793,959
Page 21 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20232022
Estimated Revenues
Est Rev - Real Property Taxes 1,072,862 DA1049N 1,168,527
Est Rev - Use of Money And Property 500 DA2499N 500
Est Rev - Sale of Prop And Comp For Loss DA2699N 3,300
Est Rev - Miscellaneous Local Sources 600 DA2799N 1,000
Est Rev - State Aid 201,808 DA3099N 201,808
1,275,770 1,375,135TOTAL Estimated Revenues
1,275,770 1,375,135TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500327000000Page 22
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20232022
Appropriations
App - Transportation 932,962 DA5999N 1,123,460
pp - Employee Benefits 152,808 DA9199N 146,675
Unappropriated Revenues 30,000 DA990N 0
1,115,770 1,270,135TOTAL Appropriations
Other Budgetary Purposes 160,000 DA962N 105,000
160,000 105,000TOTAL Other Uses
1,275,770 1,375,135TOTAL Appropriations And Other Uses
OSC Municipality Code 500327000000Page 23
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(H) CAPITAL PROJECTS
Balance Sheet
Assets
Due From State And Federal Government H410 340,640
TOTAL State And Federal Aid Receivables 0 340,640
TOTAL Assets and Deferred Outflows of Resources 0 340,640
OSC Municipality Code 500327000000Page 24
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(H) CAPITAL PROJECTS
2021 EdpCode 2022Code Description
Balance Sheet
H626Bond Anticipation Notes Payable 750,000
TOTAL Notes Payable 750,0000
H630Due To Other Funds 16,882
TOTAL Due To Other Funds 16,8820
0 766,882TOTAL Liabilities
Fund Balance
H913Committed Fund Balance -426,242
TOTAL Committed Fund Balance -426,2420
H915ssigned Unappropriated Fund Balance
TOTAL Assigned Fund Balance 00
0 -426,242TOTAL Fund Balance
0 340,640TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 25
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2021 EdpCode 2022
Revenues
H3097 340,640St Aid-Capital Projects
TOTAL State Aid 0 340,640
TOTAL Revenues 0 340,640
H5730Bond Anticipation Notes
TOTAL Proceeds of Obligations 0 0
TOTAL Other Sources 0 0
TOTAL Detail Revenues And Other Sources 0 340,640
Page 26 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2021 EdpCode 2022
Expenditures
H51972 766,882Highway, Capital Projects
TOTAL Highway 0 766,882
TOTAL Transportation 0 766,882
TOTAL Expenditures 0 766,882
TOTAL Detail Expenditures And Other Uses 0 766,882
Page 27 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(H) CAPITAL PROJECTS
Code Description 2021 EdpCode 2022
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 340,640
DEDUCT - EXPENDITURES AND OTHER USES 766,882
Fund Balance - End of Year H8029 -426,242
Page 28 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land 123,600 K101 123,600
Buildings 2,479,510 K102 3,292,709
Machinery And Equipment 1,784,442 K104 2,036,079
Infrastructure 2,162,848 K106 2,388,393
ccum Deprec, Buildings -1,565,397 K112 -1,610,147
ccum Depr, Machinery & Equip -1,447,117 K114 -1,553,014
ccum Deprec, Infrastructure -1,035,076 K116 -1,150,495
TOTAL Fixed Assets (net)2,502,810 3,527,125
TOTAL Assets and Deferred Outflows of Resources 2,502,810 3,527,125
OSC Municipality Code 500327000000Page 29
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(K) GENERAL FIXED ASSETS
2021 EdpCode 2022Code Description
Balance Sheet
Liabilities, Deferred Inflows And Fund Balance
K159Total Non-Current Govt Assets 3,527,1252,502,810
TOTAL Investments in Non-Current Government Assets 3,527,1252,502,810
2,502,810 3,527,125TOTAL Fund Balance
2,502,810 3,527,125TOTAL
OSC Municipality Code 500327000000Page 30
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(SF) FIRE PROTECTION
Balance Sheet
Assets
Cash In Time Deposits 11,846 SF201 15,718
TOTAL Cash 11,846 15,718
Prepaid Expenses 6,033 SF480 5,443
TOTAL Prepaid Expenses 6,033 5,443
TOTAL Assets and Deferred Outflows of Resources 17,879 21,160
OSC Municipality Code 500327000000Page 31
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(SF) FIRE PROTECTION
2021 EdpCode 2022Code Description
Balance Sheet
SF630Due To Other Funds 35,001
TOTAL Due To Other Funds 035,001
35,001 0TOTAL Liabilities
Fund Balance
SF806Not in Spendable Form 5,4436,033
TOTAL Nonspendable Fund Balance 5,4436,033
SF915ssigned Unappropriated Fund Balance 15,718
TOTAL Assigned Fund Balance 15,7180
SF917Unassigned Fund Balance -23,154
TOTAL Unassigned Fund Balance 0-23,154
-17,122 21,160TOTAL Fund Balance
17,879 21,160TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 32
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(SF) FIRE PROTECTION
Code Description 2021 EdpCode 2022
Revenues
SF1001 397,875356,344Real Property Taxes
TOTAL Real Property Taxes 356,344 397,875
SF2401 1437Interest And Earnings
TOTAL Use of Money And Property 37 14
SF2705Gifts And Donations
TOTAL Miscellaneous Local Sources 0 0
TOTAL Revenues 356,381 397,889
TOTAL Detail Revenues And Other Sources 356,381 397,889
Page 33 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
(SF) FIRE PROTECTION
Code Description 2021 EdpCode 2022
Expenditures
SF34104 394,607387,191Fire Protection, Contr Expend
TOTAL Fire Protection 387,191 394,607
TOTAL Public Safety 387,191 394,607
SF90408Worker's Compensation, Empl Bnfts
TOTAL Employee Benefits 0 0
TOTAL Expenditures 387,191 394,607
SF99019Transfers, Other Funds
TOTAL Operating Transfers 0 0
TOTAL Other Uses 0 0
TOTAL Detail Expenditures And Other Uses 387,191 394,607
Page 34 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(SF) FIRE PROTECTION
Code Description 2021 EdpCode 2022
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 13,688 SF8021 -17,122
Prior Period Adj -Increase In Fund Balance SF8012 35,001
Restated Fund Balance - Beg of Year 13,688 SF8022 17,879
ADD - REVENUES AND OTHER SOURCES 356,381 397,889
DEDUCT - EXPENDITURES AND OTHER USES 387,191 394,607
Fund Balance - End of Year -17,122 SF8029 21,160
Page 35 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(TC) CUSTODIAL
Balance Sheet
Assets
Cash In Time Deposits TC201
TOTAL Cash 0 0
TOTAL Assets and Deferred Outflows of Resources 0 0
OSC Municipality Code 500327000000Page 36
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(TC) CUSTODIAL
2021 EdpCode 2022Code Description
Balance Sheet
Fund Balance
TC923Net Assets-Restricted For Other Purposes
TOTAL Net Position 00
0 0TOTAL Fund Balance
0 0TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500327000000Page 37
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
Code Description 2021 EdpCode 2022
Page 38
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Results of Operation
Code Description 2021 EdpCode 2022
Page 39
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(TC) CUSTODIAL
Code Description 2021 EdpCode 2022
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Fund Balance - Beginning of Year 60,171 TC8021
Prior Period Adjustments,inc Fund Eqty TC8012
Prior Period Adjustments,dec Fnd Eqty 60,171 TC8015
Restated Fund Balance - Beg of Year TC8022
Fund Balance - End of Year TC8029
Page 40 OSC Municipality Code 500327000000
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Code Description 2021 EdpCode 2022
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non-Current Govt Liabilities 1,027,833 W129 871,521
TOTAL Provision To Be Made In Future Budgets 1,027,833 871,521
TOTAL Assets and Deferred Outflows of Resources 1,027,833 871,521
OSC Municipality Code 500327000000Page 41
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
(W) GENERAL LONG-TERM DEBT
2021 EdpCode 2022Code Description
Balance Sheet
W605Retained Percentages-Contracts Payable
TOTAL Retained Percentages 00
W638Net Pension Liability -Proportionate Share -142,4591,224
W683Total OPEB Liability 634,136571,609
W687Compensated Absences 9,844
TOTAL Other Liabilities 501,521572,833
W628Bonds Payable 370,000455,000
TOTAL Bond And Long Term Liabilities 370,000455,000
1,027,833 871,521TOTAL Liabilities
1,027,833 871,521TOTAL Liabilities
OSC Municipality Code 500327000000Page 42
TOWN OF Enfield
Annual Update Document
For the Fiscal Year Ending 2022
Office of the State Comptroller 4/26/2023TOWN OF Enfield
Statement of Indebtedness
For the Fiscal Year Ending 2022
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 06/21/2023 2.84%$0$750,000 $0 $006/22/2022Salt BarnBAN2022 $750,000
r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $0 $0 $0 $0$750,000 $750,000$0
N 04/25/2026 0.044%$0 $0$1,100,000 $455,000 $85,00004/12/2011new Highway facilityBOND2011 $370,000
r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $455,000 $85,000 $0 $0$0 $370,000$0
AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$85,000$455,000$750,000 $1,120,000$0
Page 43
TOWN OF Enfield
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2022
EDP Code Amount
CASH:
On Hand 9Z2001 $0.00
Demand Deposits 9Z2011 $10,760.00
Time Deposits 9Z2021 $1,662,745.77
Total $1,673,505.77
COLLATERAL:
- FDIC Insurance 9Z2014 $500,000.00
9Z2014A $1,173,505.77
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
$1,673,505.77
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 44 SC Municipality Code 500327000000
Bank
Account
Number
Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-0409 $15,572 $0 $13,688 $1,885
*****-0417 $18,515 $0 $10,818 $7,697
*****-0425 $2,439 $0 $1,261 $1,178
*****-4800 $720,071 $0 $0 $720,071
*****-4819 $0 $0 $0 $0
*****-4843 $15,287 $0 $0 $15,287
*****-4835 $74,173 $0 $0 $74,173
*****-4851 $101 $0 $0 $101
*****-4878 $399,560 $0 $0 $399,560
*****-4886 $147,905 $0 $0 $147,905
*****-4894 $225,072 $0 $0 $225,072
*****-4827 $15,718 $0 $0 $15,718
*****-9912 $64,859 $0 $0 $64,859
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash 9ZCASH *
Total Cash Balance All Funds 9ZCASHB *
* Must be equal
$1,673,506
$.00
$.00
$1,673,506
$1,673,506
OSC Municipality Code 500327000000Page 45
TOWN OF Enfield
Bank Reconciliation
For the Fiscal Year Ending 2022
Include All Checking, Savings and C.D. Accounts
TOWN OF Enfield
Local Government Questionnaire
For the Fiscal Year Ending 2022
Response
Yes
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?
1)
2)
3)
4)
5)
6)
7)
9)
8)
Has your municipality prepared and documented a risk assessment plan?No
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 46
TOWN OF Enfield
Employee and Retiree Benefits
For the Fiscal Year Ending 2022
# of Retirees# of Full
Time
Employees
# of Part
Time
Employees
Total
Expenditures
(All Funds)
Account
Code
Description
56$48,054.0090108State Retirement System
90158 Police and Fire Retirement
90258 Local Pension Fund
6 14$36,162.5190308Social Security
6 14$26,104.8190408Worker's Compensation
Insurance
90458 Life Insurance
5 8$3,240.5090508Unemployment Insurance
5 8$2,261.5090558Disability Insurance
26$66,925.6090608Hospital and Medical
(Dental) Insurance
90708 Union Welfare Benefits
90858 Supplemental Benefit Payment to
Disabled Fire Fighters
91890 Other Employee Benefits
14
6Total Full Time Employees:
Total Part Time Employees:
Total
Computed Total From Financial
Section (comparative purposes only)
$182,748.92
$182,748.92
Page 47 OSC Municipality 500327000000
TOWN OF Enfield
Energy Costs and Consumption
For the Fiscal Year Ending 2022
Units Of
Measure
Total VolumeTotal
Expenditures
Energy Type Alternative
Units Of
Measure
gallons529$6,053Gasoline
gallons15,279$67,417Diesel Fuel
gallons1,066$4,838Fuel Oil
cubic feetNatural Gas
kilowatt-hours37,350$7,193Electricity
tonsCoal
gallons5,059$15,923Propane
Page 48 OSC Municipality 500327000000
CERTIFICATION OF CHIEF FISCAL OFFICER
and filed by means of electronic data transmission.
Blix Taetzsch Ste hanie Redmond
Name of Report Preparer if
different than Chief Fiscal Officer
Name
607 280-4836 Bookkee er
Telephone Number Title
168 Enfield Main Rd, Ithaca, NY 148
Official Address
04/26/2023 607 280-4836
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 12/31/2022
Town of Enfield's annual financial report for the fiscal year ended 12/31/2022
Pa e 49 Munici alit Code 500327000000
TOWN OF Enfield
Financial Comments
For the Fiscal Year Ending 2022
(A) GENERAL
Adjustment Reason
Correction of 2021 tax levy in 2022.Account Code A8015
(SF) FIRE PROTECTION
Adjustment Reason
Correction of 2021 Tax levy in 2022ccount Code SF8012
Page 50 OSC Municipality Code 50