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Home My WebLink AboutAnnual Financial Report - Enfield 2021All 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 TOWN of Enfield County of Tompkins UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2021 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 2020 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2021: *** 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 2020 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 2020 EdpCode 2021 (A) GENERAL Balance Sheet Assets Cash 10,609 A200 9,122 Cash In Time Deposits 385,186 A201 619,627 TOTAL Cash 395,795 628,749 Accounts Receivable A380 2,060 TOTAL Other Receivables (net)0 2,060 Due From State And Federal Government A410 37,500 TOTAL State And Federal Aid Receivables 0 37,500 Prepaid Expenses A480 37,103 TOTAL Prepaid Expenses 0 37,103 Cash Special Reserves 74,186 A230 22,443 Cash In Time Deposits Special Reserves 0 A231 74,236 TOTAL Restricted Assets 74,186 96,679 TOTAL Assets and Deferred Outflows of Resources 469,981 802,091 OSC Municipality Code 500327000000Page 3 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL 2020 EdpCode 2021Code Description Balance Sheet A600ccounts Payable 19,8521,755 TOTAL Accounts Payable 19,8521,755 A601ccrued Liabilities 0 TOTAL Accrued Liabilities 00 A730Guaranty & Bid Deposits 63,251 TOTAL Other Deposits 63,2510 A688Other Liabilities 168,361 A690Overpayments & Clearing Account 960 TOTAL Other Liabilities 168,4570 A630Due To Other Funds 9620 TOTAL Due To Other Funds 9620 1,755 252,522TOTAL Liabilities Fund Balance A806Not in Spendable Form 37,103 TOTAL Nonspendable Fund Balance 37,1030 A878Capital Reserve 74,23674,186 TOTAL Restricted Fund Balance 74,23674,186 A914ssigned Appropriated Fund Balance 63,333 TOTAL Assigned Fund Balance 63,3330 A917Unassigned Fund Balance 374,897394,041 TOTAL Unassigned Fund Balance 374,897394,041 468,227 549,569TOTAL Fund Balance 469,981 802,091TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 4 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Revenues A1001 553,854478,914Real Property Taxes A1030 1,6792,423Special Assessments TOTAL Real Property Taxes 481,337 555,533 A1081 8,1088,189Other Payments In Lieu of Taxes A1090 2,2282,010Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 10,199 10,335 A11200Non Prop Tax Dist By County A11700Franchises TOTAL Non Property Tax Items 0 0 A12320Tax Collector Fees A1255 2,248288Clerk Fees A1550 225125Public Pound Charges, Dog Control Fees A2189 500Other Home & Community Services Income A2190 2,1001,200Sale of Cemetery Lots A2192 2,150Charges For Cemetery Services TOTAL Departmental Income 1,613 6,773 A2350 877Youth Recreation Services, Other Govts TOTAL Intergovernmental Charges 0 877 A2401 664830Interest And Earnings TOTAL Use of Money And Property 830 664 A2544 6,2166,206Dog Licenses A2555 9,44511,720Building And Alteration Permits TOTAL Licenses And Permits 17,926 15,661 A2610 5,2654,235Fines And Forfeited Bail TOTAL Fines And Forfeitures 4,235 5,265 A26800Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 0 0 A2701 5,131Refunds of Prior Year's Expenditures A2750 16,03116,031IM Related Payments A2770 4373,309Unclassified (specify) TOTAL Miscellaneous Local Sources 19,340 21,599 A30010St Aid, Revenue Sharing A3005 50,88828,159St Aid, Mortgage Tax A30400St Aid, Real Property Tax Administration A3089 37,500St Aid - Other (specify) dditional Description NYSERDA Grant TOTAL State Aid 28,159 88,388 A4089 6,459Federal Aid - Other TOTAL Federal Aid 0 6,459 TOTAL Revenues 563,639 711,555 A503120,701Interfund Transfers TOTAL Interfund Transfers 20,701 0 TOTAL Other Sources 20,701 0 TOTAL Detail Revenues And Other Sources 584,340 711,555 Page 5 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A10101 10,50012,687Legislative Board, Pers Serv A10104 2,2461,334Legislative Board, Contr Expend TOTAL Legislative Board 14,022 12,746 A11101 29,00029,000Municipal Court, Pers Serv A11102 223791Municipal Court, Equip & Cap Outlay A11104 1751,156Municipal Court, Contr Expend TOTAL Municipal Court 30,947 29,398 A12201 32,88926,533Supervisor,pers Serv A122020Supervisor,equip & Cap Outlay A12204 1,7421,185Supervisor,contr Expend TOTAL Supervisor 27,719 34,631 A13151 12,0779,837Comptroller,pers Serv A13152 100Comptroller, Equip & Cap Outlay A13154 3,4404,287Comptroller, Contr Expend TOTAL Comptroller 14,125 15,617 A1320412,000uditor, Contr Expend TOTAL Auditor 12,000 0 A13301 2,028Tax Collection,pers Serv A13304 1,791652Tax Collection,contr Expend TOTAL Tax Collection 652 3,819 A14101 36,83827,090Clerk,pers Serv A141020Clerk,equip & Cap Outlay A14104 3,0361,997Clerk,contr Expend TOTAL Clerk 29,087 39,874 A14204 22,04011,255Law, Contr Expend TOTAL Law 11,255 22,040 A14404 925Engineer, Contr Expend TOTAL Engineer 0 925 A14604900Records Mgmt, Contr Expend TOTAL Records Mgmt 900 0 A16201 3,5002,445Operation of Plant, Pers Serv A16202 1800Operation of Plant, Equip & Cap Outlay A16204 65,50989,649Operation of Plant, Contr Expend TOTAL Operation of Plant 92,094 69,188 A16704 300234Central Print & Mail Contr Expend TOTAL Central Print & Mail Contr Expend 234 300 A19104 28,68228,623Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 28,623 28,682 A19204 3,700600Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 600 3,700 TOTAL General Government Support 262,258 260,919 A30101 29,95029,352Public Safety Admin, Pers Serv A301020Public Safety Admin, Equip & Cap Outlay A30104 9993,938Public Safety Admin, Contr Expend TOTAL Public Safety Admin 33,290 30,949 Page 6 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A33104 1,5451,349Traffic Control, Contr Expen TOTAL Traffic Control 1,349 1,545 A35104 16,73718,132Control of Animals, Contr Expend TOTAL Control of Animals 18,132 16,737 TOTAL Public Safety 52,771 49,232 A50101 61,95061,950Street Admin, Pers Serv A50102692Street Admin, Equip & Cap Outlay A50104 3891,758Street Admin, Contr Expend TOTAL Street Admin 64,400 62,339 A51101 6,000Maint of Streets, Pers Serv TOTAL Maint of Streets 0 6,000 A51324 3,7372,373Garage, Contr Expend TOTAL Garage 2,373 3,737 A51824 380743Street Lighting, Contr Expend TOTAL Street Lighting 743 380 TOTAL Transportation 67,516 72,456 A73104 50,41949,431Youth Prog, Contr Expend TOTAL Youth Prog 49,431 50,419 A73204 6,0685,059Joint Youth Prog, Contr Expend TOTAL Joint Youth Prog 5,059 6,068 A751020Historian, Equip & Cap Outlay A75104 2210Historian, Contr Expend TOTAL Historian 0 221 A755010Celebrations, Pers Serv A75504 1,5570Celebrations, Contr Expend TOTAL Celebrations 0 1,557 A76204 8,0002,500dult Recreation, Contr Expend TOTAL Adult Recreation 2,500 8,000 TOTAL Culture And Recreation 56,990 66,266 A802010Planning, Pers Serv A80204 457314Planning, Contr Expend TOTAL Planning 314 457 A81601 1,3491,166Refuse & Garbage, Pers Serv A816040Refuse & Garbage, Contr Expend TOTAL Refuse & Garbage 1,166 1,349 A881012,050Cemetery, Pers Serv A881020Cemetery, Equip & Cap Outlay A88104 10,7007,910Cemetery, Contr Expend TOTAL Cemetery 9,960 10,700 TOTAL Home And Community Services 11,440 12,506 A90108 21,66518,602State Retirement System A90308 17,15715,178Social Security, Employer Cont A90408 925646Worker's Compensation, Empl Bnfts A90508 2,324153Unemployment Insurance, Empl Bnfts A90558200Disability Insurance, Empl Bnfts Page 7 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A90608 10,73111,232Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 46,012 52,804 A97106 80,00075,000Debt Principal, Serial Bonds TOTAL Debt Principal 75,000 80,000 A97107 21,55624,656Debt Interest, Serial Bonds TOTAL Debt Interest 24,656 21,556 TOTAL Expenditures 596,643 615,739 A990190Transfers, Other Funds A995090Transfers, Capital Projects Fund TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 596,643 615,739 Page 8 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 480,530 A8021 468,227 Prior Period Adj -Decrease In Fund Balance A8015 14,474 Restated Fund Balance - Beg of Year 480,530 A8022 453,753 ADD - REVENUES AND OTHER SOURCES 584,340 711,555 DEDUCT - EXPENDITURES AND OTHER USES 596,643 615,739 Fund Balance - End of Year 468,227 A8029 549,569 Page 9 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 555,278 A1049N 496,370 Est Rev - Real Property Tax Items 10,485 A1099N 10,470 Est Rev - Departmental Income 1,000 A1299N 1,000 Est Rev - Use of Money And Property 1,000 A2499N 1,000 Est Rev - Licenses And Permits 13,500 A2599N 15,500 Est Rev - Fines And Forfeitures 3,000 A2649N 7,500 Est Rev - Miscellaneous Local Sources 5,877 A2799N 21,908 Est Rev - State Aid 40,000 A3099N 40,000 630,140 593,748TOTAL Estimated Revenues Appropriated Fund Balance A599N 63,333 0 63,333TOTAL Estimated Other Sources 630,140 657,081TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500327000000Page 10 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Appropriations App - General Government Support 269,475 A1999N 290,920 pp - Public Safet 52,950 A3999N 53,770 pp - Health 50 A4999N 50 pp - Transportation 67,750 A5999N 70,750 pp - Culture And Recreation 68,486 A7999N 67,414 pp - Home And Community Services 10,600 A8999N 12,600 pp - Employee Benefits 59,048 A9199N 58,148 pp - Debt Service 101,781 A9899N 103,429 630,140 657,081TOTAL Appropriations 630,140 657,081TOTAL Appropriations And Other Uses OSC Municipality Code 500327000000Page 11 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Balance Sheet Page 12 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 2020 EdpCode 2021Code Description Balance Sheet Page 13 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation Code Description 2020 EdpCode 2021 Page 14 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (CM) MISCELLANEOUS SPECIAL REV Code Description 2020 EdpCode 2021 Other Uses CM9901920,701Transfers, Other Funds TOTAL Operating Transfers 20,701 0 TOTAL Other Uses 20,701 0 TOTAL Detail Expenditures And Other Uses 20,701 0 Page 15 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (CM) MISCELLANEOUS SPECIAL REV Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 20,701 CM8021 Restated Fund Balance - Beg of Year 20,701 CM8022 DEDUCT - EXPENDITURES AND OTHER USES 20,701 Fund Balance - End of Year CM8029 Page 16 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (DA) HIGHWAY-TOWN-WIDE Balance Sheet Assets Cash 8,742 DA200 9,418 Cash In Time Deposits 308,373 DA201 279,789 TOTAL Cash 317,116 289,207 Accounts Receivable DA380 1,150 TOTAL Other Receivables (net)0 1,150 Due From State And Federal Government DA410 64,500 TOTAL State And Federal Aid Receivables 0 64,500 Due From Other Funds DA391 962 TOTAL Due From Other Funds 0 962 Prepaid Expenses DA480 18,957 TOTAL Prepaid Expenses 0 18,957 Cash Special Reserves 159,068 DA230 Cash In Time Deposits Special Reserves 0 DA231 319,176 TOTAL Restricted Assets 159,068 319,176 TOTAL Assets and Deferred Outflows of Resources 476,183 693,952 OSC Municipality Code 500327000000Page 17 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE 2020 EdpCode 2021Code Description Balance Sheet DA600ccounts Payable 3,030 TOTAL Accounts Payable 3,0300 0 3,030TOTAL Liabilities Fund Balance DA806Not in Spendable Form 18,957 TOTAL Nonspendable Fund Balance 18,9570 DA878Capital Reserve 319,176159,068 TOTAL Restricted Fund Balance 319,176159,068 DA913Committed Fund Balance 157,587 TOTAL Committed Fund Balance 157,5870 DA915ssigned Unappropriated Fund Balance 195,201317,116 TOTAL Assigned Fund Balance 195,201317,116 476,183 690,922TOTAL Fund Balance 476,183 693,952TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 18 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Revenues DA1001 945,7361,026,816Real Property Taxes TOTAL Real Property Taxes 1,026,816 945,736 DA11200Sales Tax (from County) TOTAL Non Property Tax Items 0 0 DA2302 3,600Snow Removal Services-Other Govts TOTAL Intergovernmental Charges 0 3,600 DA2401 6151,030Interest And Earnings TOTAL Use of Money And Property 1,030 615 DA2650 595Sales of Scrap & Excess Materials DA2665 2,54427,810Sales of Equipment DA26800Insurance Recoveries DA2690 2,759Other Compensation For Loss TOTAL Sale of Property And Compensation For Loss 27,810 5,898 DA2770 2,3501,550Unclassified (specify) dditional Description CULVERT PAYMENTS TOTAL Miscellaneous Local Sources 1,550 2,350 DA3501 155,993118,554St Aid, Consolidated Highway Aid DA3589 75,4330St Aid, Other Transportation TOTAL State Aid 118,554 231,427 TOTAL Revenues 1,175,760 1,189,625 DA50310Interfund Transfers TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 0 TOTAL Detail Revenues And Other Sources 1,175,760 1,189,625 Page 19 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Expenditures DA51101 116,908158,109Maint of Streets, Pers Serv DA51104 163,550198,123Maint of Streets, Contr Expend TOTAL Maint of Streets 356,233 280,458 DA51122 231,427127,961Perm Improve Highway, Equip & Cap Outlay DA5112420,137Perm Improve Highway, Contr Expend TOTAL Perm Improve Highway 148,099 231,427 DA512040Maint of Bridges, Contr Expend TOTAL Maint of Bridges 0 0 DA51302 19,60146,204Machinery, Equip & Cap Outlay DA51304 148,975153,883Machinery, Contr Expend TOTAL Machinery 200,087 168,576 DA51401 36,18114,396Brush And Weeds, Pers Serv DA51404761Brush And Weeds, Contr Expend TOTAL Brush And Weeds 15,156 36,181 DA51421 87,35871,714Snow Removal, Pers Serv DA51424 18,04648,498Snow Removal, Contr Expend TOTAL Snow Removal 120,212 105,403 TOTAL Transportation 839,786 822,045 DA90108 34,35134,644State Retirement, Empl Bnfts DA90308 18,36018,772Social Security , Empl Bnfts DA90408 21,58724,971Worker's Compensation, Empl Bnfts DA90508 354168Unemployment Insurance, Empl Bnfts DA90558 1,79090Disability Insurance, Empl Bnfts DA90608 50,26252,822Hospital & Medical (dental) Ins, Empl Bnft DA907080Union Welfare Benefits DA90898647Other Employee Benefits (spec) TOTAL Employee Benefits 132,114 126,704 DA971060Debt Principal, Serial Bonds TOTAL Debt Principal 0 0 DA971070Debt Interest, Serial Bonds TOTAL Debt Interest 0 0 TOTAL Expenditures 971,900 948,749 DA995090Transfers, Capital Projects Fund TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 971,900 948,749 Page 20 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 272,324 DA8021 476,183 Prior Period Adj -Decrease In Fund Balance DA8015 26,138 Restated Fund Balance - Beg of Year 272,324 DA8022 450,045 ADD - REVENUES AND OTHER SOURCES 1,175,760 1,189,625 DEDUCT - EXPENDITURES AND OTHER USES 971,900 948,749 Fund Balance - End of Year 476,183 DA8029 690,922 Page 21 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 945,736 DA1049N 1,072,862 Est Rev - Use of Money And Property 500 DA2499N 500 Est Rev - Miscellaneous Local Sources 600 DA2799N 600 Est Rev - State Aid DA3099N 201,808 946,836 1,275,770TOTAL Estimated Revenues 946,836 1,275,770TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500327000000Page 22 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Appropriations App - Transportation 607,496 DA5999N 932,962 pp - Employee Benefits 149,340 DA9199N 152,808 Unappropriated Revenues DA990N 30,000 756,836 1,115,770TOTAL Appropriations Other Budgetary Purposes DA962N 160,000 pp - Interfund Transfe 190,000 DA9999N 190,000 160,000TOTAL Other Uses 946,836 1,275,770TOTAL Appropriations And Other Uses OSC Municipality Code 500327000000Page 23 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Balance Sheet Page 24 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 2020 EdpCode 2021Code Description Balance Sheet Page 25 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Revenues H24010Interest And Earnings TOTAL Use of Money And Property 0 0 TOTAL Revenues 0 0 TOTAL Detail Revenues And Other Sources 0 0 Page 26 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Expenditures H519720Highway, Capital Projects TOTAL Highway 0 0 TOTAL Transportation 0 0 TOTAL Expenditures 0 0 H990190Transfers, Other Funds TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 0 0 Page 27 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 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 2021 Code Description 2020 EdpCode 2021 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 169,866 K101 123,600 Buildings 1,489,596 K102 2,479,510 Machinery And Equipment 1,184,045 K104 1,784,442 Infrastructure 473,836 K106 2,162,848 ccum Deprec, Buildings K112 -1,565,397 ccum Depr, Machinery & Equip K114 -1,447,117 ccum Deprec, Infrastructure K116 -1,035,076 TOTAL Fixed Assets (net)3,317,343 2,502,810 TOTAL Assets and Deferred Outflows of Resources 3,317,343 2,502,810 OSC Municipality Code 500327000000Page 29 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (K) GENERAL FIXED ASSETS 2020 EdpCode 2021Code Description Balance Sheet Liabilities, Deferred Inflows And Fund Balance K159Total Non-Current Govt Assets 2,502,8103,317,343 TOTAL Investments in Non-Current Government Assets 2,502,8103,317,343 3,317,343 2,502,810TOTAL Fund Balance 3,317,343 2,502,810TOTAL OSC Municipality Code 500327000000Page 30 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SF) FIRE PROTECTION Balance Sheet Assets Cash 0 SF200 Cash In Time Deposits 12,757 SF201 11,846 TOTAL Cash 12,757 11,846 Due From Other Funds 0 SF391 TOTAL Due From Other Funds 0 0 Prepaid Expenses 931 SF480 6,033 TOTAL Prepaid Expenses 931 6,033 TOTAL Assets and Deferred Outflows of Resources 13,688 17,879 OSC Municipality Code 500327000000Page 31 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (SF) FIRE PROTECTION 2020 EdpCode 2021Code Description Balance Sheet Fund Balance SF806Not in Spendable Form 6,033931 TOTAL Nonspendable Fund Balance 6,033931 SF915ssigned Unappropriated Fund Balance 11,84612,757 TOTAL Assigned Fund Balance 11,84612,757 13,688 17,879TOTAL Fund Balance 13,688 17,879TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 32 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Revenues SF1001 391,345355,745Real Property Taxes TOTAL Real Property Taxes 355,745 391,345 SF2401 3798Interest And Earnings TOTAL Use of Money And Property 98 37 SF27053Gifts And Donations TOTAL Miscellaneous Local Sources 3 0 TOTAL Revenues 355,846 391,382 TOTAL Detail Revenues And Other Sources 355,846 391,382 Page 33 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Expenditures SF34104 387,191326,495Fire Protection, Contr Expend TOTAL Fire Protection 326,495 387,191 TOTAL Public Safety 326,495 387,191 SF9040826,887Worker's Compensation, Empl Bnfts TOTAL Employee Benefits 26,887 0 TOTAL Expenditures 353,382 387,191 SF990190Transfers, Other Funds TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 353,382 387,191 Page 34 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 11,224 SF8021 13,688 Restated Fund Balance - Beg of Year 11,224 SF8022 13,688 ADD - REVENUES AND OTHER SOURCES 355,846 391,382 DEDUCT - EXPENDITURES AND OTHER USES 353,382 387,191 Fund Balance - End of Year 13,688 SF8029 17,879 Page 35 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Balance Sheet Page 36 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 2020 EdpCode 2021Code Description Balance Sheet Page 37 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (TC) CUSTODIAL Balance Sheet Assets Cash In Time Deposits 60,171 TC201 TOTAL Cash 60,171 0 TOTAL Assets and Deferred Outflows of Resources 60,171 0 OSC Municipality Code 500327000000Page 38 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (TC) CUSTODIAL 2020 EdpCode 2021Code Description Balance Sheet Fund Balance TC923Net Assets-Restricted For Other Purposes 60,171 TOTAL Net Position 060,171 60,171 0TOTAL Fund Balance 60,171 0TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 39 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation Code Description 2020 EdpCode 2021 Page 40 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Results of Operation Code Description 2020 EdpCode 2021 Page 41 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (TC) CUSTODIAL Code Description 2020 EdpCode 2021 Analysis of Changes in Net Position Analysis of Changes in Net Position Fund Balance - Beginning of Year TC8021 60,171 Prior Period Adjustments,inc Fund Eqty 60,171 TC8012 Prior Period Adjustments,dec Fnd Eqty TC8015 60,171 Restated Fund Balance - Beg of Year 60,171 TC8022 Fund Balance - End of Year 60,171 TC8029 Page 42 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 884,646 W129 1,027,833 TOTAL Provision To Be Made In Future Budgets 884,646 1,027,833 TOTAL Assets and Deferred Outflows of Resources 884,646 1,027,833 OSC Municipality Code 500327000000Page 43 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 (W) GENERAL LONG-TERM DEBT 2020 EdpCode 2021Code Description Balance Sheet W638Net Pension Liability -Proportionate Share 1,224349,646 W683Total OPEB Liability 571,609 TOTAL Other Liabilities 572,833349,646 W628Bonds Payable 455,000535,000 TOTAL Bond And Long Term Liabilities 455,000535,000 884,646 1,027,833TOTAL Liabilities 884,646 1,027,833TOTAL Liabilities OSC Municipality Code 500327000000Page 44 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2021 Office of the State Comptroller 5/1/2022TOWN OF Enfield Statement of Indebtedness For the Fiscal Year Ending 2021 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 $0$1,100,000 $535,000 $80,00004/12/2011new Highway facilityBOND2011 $455,000 r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $535,000 $80,000 $0 $0$0 $455,000$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$80,000$535,000$0 $455,000$0 Page 45 TOWN OF Enfield Schedule of Time Deposits and Investments For the Fiscal Year Ending 2021 EDP Code Amount CASH: On Hand 9Z2001 $0.00 Demand Deposits 9Z2011 $18,540.68 Time Deposits 9Z2021 $1,327,117.35 Total $1,345,658.03 COLLATERAL: - FDIC Insurance 9Z2014 $268,540.68 9Z2014A $1,077,117.35 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 $1,345,658.03 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 SC Municipality Code 500327000000 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-4800 $556,376 $0 $0 $556,376 *****-0409 $39,543 $0 $30,493 $9,050 *****-4878 $439,789 $0 $0 $439,789 *****-0417 $9,418 $0 $0 $9,418 *****-4827 $11,846 $0 $0 $11,846 *****-0425 $2,183 $0 $2,111 $72 *****-9912 $63,251 $0 $0 $63,251 *****-4851 $101 $0 $0 $101 *****-4894 $71,337 $0 $0 $71,337 *****-4835 $74,136 $0 $0 $74,136 *****-4843 $15,279 $0 $0 $15,279 *****-4819 $7,164 $0 $0 $7,164 *****-4886 $87,839 $0 $0 $87,839 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $1,345,658 $.00 $.00 $1,345,658 $1,345,658 OSC Municipality Code 500327000000Page 47 TOWN OF Enfield Bank Reconciliation For the Fiscal Year Ending 2021 Include All Checking, Savings and C.D. Accounts TOWN OF Enfield Local Government Questionnaire For the Fiscal Year Ending 2021 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? 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? Yes Yes Page 48 TOWN OF Enfield Employee and Retiree Benefits For the Fiscal Year Ending 2021 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 65$56,016.2490108State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund 6 12$35,517.1690308Social Security 6 12$22,512.4690408Worker's Compensation Insurance 90458 Life Insurance 5 7$2,677.9190508Unemployment Insurance 4$1,790.4490558Disability Insurance 25$60,993.1590608Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits 12 6Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $179,507.36 $179,507.36 Page 49 OSC Municipality 500327000000 TOWN OF Enfield Energy Costs and Consumption For the Fiscal Year Ending 2021 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallons1,489$4,110Gasoline gallons16,598$46,976Diesel Fuel gallons653$1,782Fuel Oil cubic feet$Natural Gas kilowatt-hours49,356$6,893Electricity tons$Coal gallons3,793$6,919Propane Page 50 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, Enfield, NY 14 Official Address 05/01/2022 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 12/31/2021 Town of Enfield's annual financial report for the fiscal year ended 12/31/2021 Pa e 51 Munici alit Code 500327000000 TOWN OF Enfield Financial Comments For the Fiscal Year Ending 2021 (A) GENERAL Adjustment Reason To adjust for NYS ERS expense for 2020 that should have been accrued at 12/31/2020.Account Code A8015 (DA) HIGHWAY-TOWN-WIDE Adjustment Reason Prior Period Adjustment to Reflect 12/31/20 Accrual for NYS ERS Expenses related to 2020.ccount Code DA801 (TC) CUSTODIAL Adjustment Reason xxccount Code TC801 Reclassified amount to be recorded in A fund A730 - Guarantee and Bid Deposit.ccount Code TC801 Page 52 OSC Municipality Code 50