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Home My WebLink AboutFiscal Year 2020All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Groton County of Tompkins For the Fiscal Year Ended 12/31/2020 ************************************************************************************************************************************* AUTHORIZATION 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 *** State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Groton *** FINANCIAL SECTION *** 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: (A) GENERAL (B) GENERAL TOWN -OUTSIDE VG (CD) SPECIAL GRANT (DA) HIGHWAY -TOWN -WIDE (DB) HIGHWAY -PART -TOWN (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (SL) LIGHTING (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 6) Schedule of Energy Costs and Consumption All numbers in this report will be rounded to the nearest dollar. Page 2 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Balance Sheet 1.., E#Code 2020 Code Descriptio Assets Cash In Time Deposits 210,222 A201 318,067 Petty Cash 400 A210 400 TOTAL Cash � �, �`�, 210,622 318,467 r� . ..n,.v_.. Prepaid Expenses A480 4,069 ., TOTAL Prepaid Expenses x 0 4,069 Cash Special Reserve C 148,535 A230 128,877 TOTAL Restricted Assets 148,535 128,877 TOTAL Assets and Deferred Outflows of Resources _ ,. _ 359,156 _ - _ 451,413 Page 3 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Balance Sheet Code Description 01.9 EdpCode 2020 _ - Accounts Payable 21,628 A600 9,241 TOTAL Accounts Payable 21,628 9,241 Accrued Liabilities 2,643 A601 1,337 TOTAL Accrued Liabilities 2,643 1,337 Overpayments & Clearing Account A690 5,554 TOTAL Other Liabilities 0 5,554 TOTAL Liabilities 24,272 16,131 Fund Balance Unemployment Insurance Reserve 10,385 A815 10,415 Capital Reserve 138,149 A878 118,462 TOTAL Restricted Fund Balance 148,535 ° 128,877 Unassigned Fund Balance 186,350 A917 306,405 TOTAL Unassigned Fund Balance 186,350 306,405 TOTAL Fund Balance 334,884 435,281 TOTAL Liabilities, Deferred Inflows And Fund Balance 359,156 451,413 Page 4 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Results of Operation Code Description-. Revenues Real Property Taxes 610,292 A1001 599,172 TOTAL Real Property Taxes 610,292 599,172 Other Payments In Lieu of Taxes 536 A1081 Interest & Penalties On Real Prop Taxes 3,767 A1090 3,841 TOTAL Real Property Tax Items 4,303 3,841 Tax Collector Fees 325 A1232 309 Clerk Fees 1,243 A1255 1,517 Public Pound Charges, Dog Control Fees 490 A1550 270 TOTAL Departmental Income 2,058 2,096 Interest And Earnings 2,059 A2401 1,834 TOTAL Use of Money And Property 2,059 1,834 Dog Licenses 14,396 A2544 13,410 TOTAL Licenses And Permits" 14,396 13,410 Fines And Forfeited Bail 22,963 A2610 17,672 Fines & Pen -Dog Cases 650 A2611 575 TOTAL Fines And. Forfeitures 23,613 18,247 Sales, Other A2655 5 Insurance Recoveries 3,363 A2680 1,109 TOTAL Sale of Property And Compensation For Loss 3,363 1,114 Refunds of Prior Year's Expenditures 1,000 A2701 AIM Related Payments 10,000 A2750 8,000 Unclassified (specify) 89 A2770 1,630 TOTAL Miscellaneous Local Sources �� a� 11,089 9,630 St Aid, Mortgage Tax 48,136 A3005 59,053 TOTAL State Aid 48,136 59,053 TOTAL Revenues 719,308 708,396 TOTAL Detail Revenues And Other Sources 719,308 708,396 Page 5 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Results of Operation Code Descriptio 2,698 A33101 EdpCode 2020 Expenditures 2,464 Clerk,pers Sery 54,035 Legislative Board, Pers Sery 15,085 A10101 15,474 Legislative Board, Contr Expend 175 A10104 7,523 TOTAL Legislative Board 15,260 Personnel, Pers Sery 15,474 Municipal Court, Pers Sery 72,771 A11101 76,380 Municipal Court, Equip & Cap Outlay 866 A11102 841 Municipal Court, Contr Expend 3,249 A11104 5,071 TOTAL Municipal Court , 76,019 Central Garage Equip & Cap Outlay 82,292 Supervisor,pers Sery 40,940 A12201 42,195 Supervisor,equip & Cap Outlay 2,857 A12202 981 Supervisor,contr Expend 944 A12204 661 TOTAL Supervisor 41,884 TOTAL Municipal Assn Dues A ` 43,837 Auditor, Contr Expend 6,500 A13204 10,550 TOTAL Auditor 2,698 A33101 Tax Collection,contr Expend 2,464 TOTAL Tax Collection ' _ ' 2,464 Clerk,pers Sery 54,035 Clerk,equip & Cap Outlay 21,173 Clerk,contr Expend 2,872 TOTAL Clerk 56,907 Law, Contr Expend 7,523 TOTAL Law 7,523 Personnel, Pers Sery 19,713 Personnel, Contr Expend 660 TOTAL Personnel 20,373 Engineer, Contr Expend 866 TOTAL Engineer 866 Operation of Plant Pers Sery 5,438 Operation of Plant Contr Expend 66,006 TOTAL Operation of Plant Contr Expend 71,444 Central Garage Equip & Cap Outlay 74,000 Central Garage Contr Expend 6,422 TOTAL Central Garage Contr Expend 80,422 Central Print & Mail Contr Expend 2,857 TOTAL Central Print & Mail Contr Expend 2,857 Unallocated Insurance, Contr Expend 66,106 TOTAL Unallocated Insurance ` 66,106 Municipal Assn Dues, Contr Expend 1,000 TOTAL Municipal Assn Dues A ` 1,000 TOTAL General Government Support 449,624 10,550 A13304 2,484 A14101 A14102 A14104 A14204 A14301 A14304 A14404 A16201 A16204 A16402 A16404 A16704 A19104 A19204 Traffic Control, Pers Sery 2,698 A33101 Traffic Control, Contr Expen 7,497 A33104 TOTAL Traffic Control 10,195-. Control of Animals, Contr Expend 21,173 A35104 TOTAL Control of Animals 21,173 TOTAL Public Safety; 31,368 2,484 54,117 235 1,197 55,549 10,000 10,000 21,173 21,173 0 6,265 53,387 59,651 19,950 6,929 26,879 2,469 2,469 66,225 66,225 1,000 1,000 397,582 1,482 6,769 8,251 21,067 21,067 29,319 Page 6 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Results of Operation .Description 2019 !' EdpCode 2020 Expenditures Street Admin, Pers Sery 69,745 A50101 69,767 Street Admin, Equip & Cap Outlay 1,381 A50102 153 Street Admin, Contr Expend 1,300 A50104 746 TOTAL Street Admin 72,426 70,666 TOTAL Transportation 72,426 70,666 Admin, Contr Expend 1,500 A60104 1,500 TOTAL Admin 1,500 1,500 Veterans Service, Contr Expend 300 A65104 300 TOTAL Veterans Service .e� 300 300 Programs For Aging, Contr Expend 7,300 A67724 6,300 TOTAL Programs For Aging 7,300 6,300 TOTAL Economic Assistance And O ortunit 9,100 8,100 Youth Prog, Contr Expend 394 A73104 680 TOTAL Youth Prog' 394 680 Historian, Pers Sery 1,500 A75101 1,600 Historian, Contr Expend 455 A75104 40 TOTAL Historian 1,955 1,640 Historical Property, Contr Expend 2,300 A75204 2,300 TOTAL Historical Property e Ar 2,300 2,300 Celebrations, Contr Expend 68 A75504 29 TOTAL Celebrations 68 29 TOTAL Culture And Recreation 4,717 4,649 Cemetery, Contr Expend 824 A88104 1,493 TOTAL Cemetery 824 1,493 TOTAL Home And Community Services 824 1,493 State Retirement System 21,855 A90108 20,400 Social Security, Employer Cont 21,096 A90308 21,514 Worker's Compensation, Empl Bnfts 11,378 A90408 13,000 Unemployment Insurance, Empl Bnfts A90508 155 Disability Insurance, Empl Bnfts 91 A90558 129 Hospital & Medical (dental) Ins, Empl Bnft 54,076 A90608 40,992 TOTAL Employee Benefits 108,496 96,190 TOTAL Expenditures 676,555 607,999 TOTAL Detail Expenditures And Other Uses 676,555 607,999 Page 7 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Analysis of Changes in Fund Balance °� Code Descriptio" 2019 EdpCode - - 2020 - Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 292,144 A8021 334,884 Prior Period Adj -Decrease In Fund Balance 12 A8015 Restated Fund Balance - Beg of Year 292,132 A8022 334,884 ADD - REVENUES AND OTHER SOURCES 719,308 708,396 DEDUCT - EXPENDITURES AND OTHER USES 676,555 607,999 Fund Balance - End of Year 334,884 A8029 435,292 Page 8 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Budget Summary Code Descnp ion 02�� EdpCod Estimated Revenues Est Rev - Real Property Taxes 598,000 Al 049N 498,000 Est Rev - Real Property Tax Items 4,600 Al 099N 4,600 Est Rev - Non Property Tax Items 0 A1199N Est Rev - Departmental Income 1,800 Al 299N 1,600 Est Rev - Use of Money And Property 1,300 A2499N 1,200 Est Rev - Licenses And Permits 13,500 A2599N 12,000 Est Rev - Fines And Forfeitures 19,500 A2649N 14,000 Est Rev - Miscellaneous Local Sources A2799N 8,000 Est Rev - State Aid 60,000 A3099N 50,000 TOTAL Estimated Revenues 698,700 589,400 Appropriated Fund Balance 0 A599N 77,000 TOTAL Estimated Other Sources , r 0 77,000 TOTAL Estimated Revenues And Other Sources 698,700 666,400 Page 9 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (A) GENERAL Budget Summary oe'C3escrip io 02� 'yEdpCode Appropriations App - General Government Support 469,433 Al 999N App - Public Safety 34,600 A3999N App - Transportation 72,567 A5999N App - Economic Assistance And Opportunity 9,600 A6999N App - Culture And Recreation 5,650 A7999N App - Home And Community Services 1,250 A8999N App - Employee Benefits 105,600 A9199N TOTAL Appropriations 698,700 Other Budgetary Purposes 0 A962N TOTAL Other Uses 0 TOTAL Appropriations And Other Uses 698,700 2021 439,610 33,100 72,665 9,100 5,600 1,125 105,200 666,400 0 666,400 Page 10 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet Code Description 2019 EdpCode 2020 Assets Cash In Time Deposits 132,476 B201 163,160 TOTAL Cash 132,476 163,160 TOTAL Assets and Deferred Outflows of Resources 132,476 163,160 Page 11 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet ° e'° 1 Code_ Descriptio ; - Accounts Payable 932 B600 TOTAL Accounts Payablet, , 932 Accrued Liabilities 787 B601 124 TOTAL Accrued Liabilities 787 124 TOTAL Liabilities 1,719 124 Fund Balance Assigned Appropriated Fund Balance 44,000 B914 48,000 Assigned Unappropriated Fund Balance 86,753 B915 115,036 TOTAL Assigned Fund Balance 130,753 163,036 TOTAL Fund Balance 130,753 163,036 TOTAL Liabilities, Deferred Inflows And Fund Balance 132,473 163,160 Page 12 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Descriptio ' dpCode a 2020 TOTAL Non Property Tax Items° 115,716 104,186 Zoning Fees Planning Board Fees TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property Licenses, Other Building And Alteration Permits Permits, Other TOTAL Licenses And Permits , Gifts And Donations Grants From Local Governments AIM Related Payments TOTAL Miscellaneous Local,Source `' TOTAL Revenues TOTAL Detail RevenuesAndOther Sources 361 B2110 310 1,416 B2115 425 1,776 735 486 B2401 518 486 I 518 50 B2545 50 8,391 B2555 13,727 4,500 B2590 12,941 13,777 700 B2705 3,000 B2706 23,878 B2750 25,878 27,578 25,878 342,498 329,094 342,498 329,094 Page 13 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Description 2019 EdpCode 2020 Expenditures Municipal Assn Dues, Contr Expend 270 B19204 270 TOTAL Municipal Assn Dues 270 270 TOTAL General Government Sup ° 70 270 Ambulance, Contr Expend 156,000 B45404 163,500 TOTAL Ambulance.. 156,000 163,500 TOTAL Health �� -� ��,, �,,..,.. �...,. n .. 156,000 163,500 Other Eco & Dev, Contr Expend 250 B69894 TOTAL Other Eco & Dev-.1 250 0 TOTAL Economic Assistance And Opportunity 250 0 Playgr & Rec Centers, Contr Expend 15,428 B71404 6,187 TOTAL Playgr & Rec Centers LL 15 ,428 6 1 87 Youth Prog, Pers Sery 4,034 B73101 x- 4,0 34 ` 0 TOTAL Youth Prog ,. Joint Youth Prog, Contr Expend 38,243 B73204 25,516 TOTAL Joint Youth Prog 'r, . 38,243 25,516 Celebrations, Contr Expend 2,100 B75504 600 TOTAL Celebrations 2,100 600 TOTAL Culture And Recreation ,.v..,M w ,...,.; . .....: , 59 805 32 3 03 Zoning, Pers Sery 48,217 B80101 49,708 Zoning, Contr Expend 1,572 B80104 1,728 TOTALZoning 49,788 51,436 Planning, Pers Sery 6,352 B80201 5,782 Planning, Contr Expend 1,072 B80204 552 TOTAL Planning 7,423 6,334 Refuse & Garbage, Contr Expend 1,051 B81604 TOTAL Refuse & Garbage 1,051 0 TOTAL Home And Community Services _ 58,263 57,770 State Retirement, Empl Bnfts 9,000 B90108 9,000 Social Security , Empl Bnfts 4,314 B90308 4,090 Worker's Compensation, Empl Bnfts 2,500 B90408 2,800 Hospital & Medical (dental) Ins, Empl Bnft 3,000 B90608 3,200 TOTAL Employee Benefits ;'18,81_ 19,090 TOTAL Expenditure ` 293,402 272,933 TOTAL Detail Expenditures And Other ses`'°' ' 293,402; � 272,933 Page 14 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Analysis of Changes in Fund Balance Code DescripN i 20 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 81,658 B8021 130,754 Prior Period Adj -Decrease In Fund Balance B8015 23,878 Restated Fund Balance - Beg of Year 81,658 88022 106,875 ADD - REVENUES AND OTHER SOURCES 342,498 329,094 DEDUCT - EXPENDITURES AND OTHER USES 293,402 272,933 Fund Balance - End of Year 130,754 B8029 163,036 Page 15 OSC Municipality Code 500335200000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Code Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Non Property Tax Items Est Rev - Departmental Income Est Rev - Use of Money And Property Est Rev - Licenses And Permits Est Rev - Miscellaneous Local Sources TOTAL Estimated Revenues Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 2020 EdpCode 2021 184,000 B1049N 192,500 80,000 B1199N 48,500 1,800 B1299N 1,300 300 B2499N 400 8,050 B2599N 8,050 700 B2799N 19,000 274,850 269,750 44,000 B599N 48,000 44,000 48,000 318,850 317,750 Page 16 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Budget Summary ..N, t,= Code l�escnption 2020 EdpCode_ : 2021 Appropriations App - General Government Support 9,863 B1999N 9,768 App - Health 163,500 B4999N 168,500 App - Economic Assistance And Opportunity 250 B6999N 250 App - Culture And Recreation 61,600 B7999N 57,500 App - Home And Community Services 63,637 B8999N 62,232 App - Employee Benefits 20,000 B9199N 19,500 TOTAL Appropriations 318,850 317,750 TOTAL Appropriations And Other Uses 318,850 317,750 Page 17 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (CD) SPECIAL GRANT TOTAL Other Receivables (net) TOTAL Assets and Deferred Outflows of Resources 87,846 169,694 2020 43,029 43,029 23,084 23,084 66,113 Page 18 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (CD) SPECIAL GRANT Balance Sheet �ode 2020 Code Description 2019 EdC. __. _... .�_ ' .. P _. Deferred Inflows of Resources Deferred Inflow of Resources 87,846 CD691 23,084 TOTAL Deferred Inflows of Resources �87,846 23,084 TOTAL Deferred Inflows of Resources 87,846 23,084 Fund Balance Assigned Unappropriated Fund Balance 81,848 CD915 43,029 TOTAL Assigned Fund Balance 81,848 43,029 TOTAL Fund Balance 81,848 43,029 TOTAL Liabilities, Deferred Inflows And Fund Balance 169,694 66,113 Page 19 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (CD) SPECIAL GRANT Results of Operation Code Descriptio Revenues Interest And Earnings 82 CD2401 42 TOTAL Use-. LM ne Ando a 82 42 TOTAL Revenues ,� 82 42 TOTAL Detail Revenues And Other Sources 82 42 Page 20 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (CD) SPECIAL GRANT Results of Operation Expenditures ' ,dpCode 2020 Public Works Fac Site, Contr Expend CD86624 38,861 TOTAL Public Works Fac Site 0 38,861 TOTAL Home And Community Services 0 38,861 TOTAL Expenditures 0 38,861 TOTAL Detail Expenditures And Other Uses 0 38,861 Page 21 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (CD) SPECIAL GRANT Analysis of Changes in Fund Balance oeCSescnptio ,0� EdpCode 2020 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 81,766 CD8021 81,847 Prior Period Adj -Increase In Fund Balance CD8012 1 Restated Fund Balance - Beg of Year 81,766 CD8022 81,848 ADD - REVENUES AND OTHER SOURCES 82 42 DEDUCT - EXPENDITURES AND OTHER USES 38,861 Fund Balance - End of Year 81,847 CD8029 43,029 Page 22 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DA) HIGHWAY -TOWN -WIDE Balance Sheet Code Descriptio Assets Cash In Time Deposits 55,967 DA201 89,668 TOTAL Cash 55,967 89,668 Cash Special Reserve 73,331 DA230 73,607 TOTAL Restricted Assets 73,331 73,607 TOTAL Assets and Deferred Outflows of Resources 129,298 163,275 Page 23 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DA) HIGHWAY -TOWN -WIDE Balance Sheet Accounts Payable 34,682 DA600 61,368 TOTAL Accounts Payable 34,682 61,368 Accrued Liabilities 15,572 DA601 6,995 TOTAL Accrued Liabilities 15,572 6,995 TOTAL Liabilities 50,253 68,364 Fund Balance Capital Reserve 73,331 DA878 73,607 TOTAL Restricted Fund Balance � 73,331 73,607 Assigned Appropriated Fund Balance 5,714 DA914 Assigned Unappropriated Fund Balance DA915 21,304 TOTAL Assigned Fund Balance " - �� 5,714 21,304 TOTAL Fund Balance 79,045 94,911 TOTAL Liabilities, Deferred Inflows And Fund Balance 129,298 163,275 Page 24 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DA) HIGHWAY -TOWN -WIDE Results of Operation Code Descriptio a` 2019 EdpCode 2020 Revenues Real Property Taxes 480,400 DA1001 541,000 TOTAL Real Property Taxes°>� r . ; 480,400 541,000 Snow Removal Services -Other Govts 203,188 DA2302 205,423 TOTAL Intergovernmental Charges 203,188 205,423 Interest And Earnings 1,767 DA2401 1,028 TOTAL Use of Money And Property 1,767 1,028 Sales of Scrap & Excess Materials 22,198 DA2650 12,806 Insurance Recoveries 73,485 DA2680 TOTAL Sale of Property And Compensation For Loss 95,682 12,806 Refunds of Prior Year's Expenditures 1,864 DA2701 Unclassified (specify) 1,414 DA2770 2,501 TOTAL Miscellaneous Local Sources 3,278 2,501 TOTAL Revenues 784,316 762,758 TOTAL Detail Revenues And Other Sources 784,316 762,758 Page 25 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DA) HIGHWAY -TOWN -WIDE Results of Operation Code Description ..3m...,.a.�...,d......_... .. .. .. ..... .. .. 2019 .. ..... . .. .... .... EdpCode ......... 2020 ... Expenditures Maint of Bridges, Pers Sery 12,985 DA51201 14,722 Maint of Bridges, Contr Expend 9,210 DA51204 7,230 TOTAL Maint of Bridges 22,196 21,951 Machinery, Pers Sery 99,791 DA51301 82,811 Machinery, Equip & Cap Outlay 243,084 DA51302 50,000 Machinery, Contr Expend 137,798 DA51304 123,633 TOTAL Machinery 480,673 256,444 Brush And Weeds, Pers Sery 22,222 DA51401 27,622 Brush And Weeds, Contr Expend 3,875 DA51404 5,047 TOTAL Brush And Weeds 26,096 32,669 Snow Removal, Pers Sery 124,343 DA51421 102,177 Snow Removal, Contr Expend 81,451 DA51424 65,036 TOTAL Snow Removal µ „"ate y µ 205,794 167,213 Services Other Govts, Pers Sery 37,008 DA51481 34,366 Services Other Govts, Contr Expend 107,201 DA51484 129,906 TOTAL Services Other Govts" 144,210 164,272 TOTAL Transportation 878,970 642,548 State Retirement, Empl Bnfts 40,000 DA90108 39,950 Social Security , Empl Bnfts 21,646 DA90308 19,386 Worker's Compensation, Empl Bnfts 20,000 DA90408 13,520 Disability Insurance, Empl Bnfts 200 DA90558 150 Hospital & Medical (dental) Ins, Empl Bnft 44,980 DA90608 31,337 x .,E. '. v. n.. hEke'- .�..x TOTAL Employee Benefits' � 126,826 104,343 TOTAL Expenditures 1,005,796 746,891 TOTAL Detail Expenditures And Other Uses 1,005,796 746,891 Page 26 OSC Municipality Code 500335200000 (DA) HIGHWAY -TOWN -WIDE Analysis of Changes in Fund Balance Code De'scriptio'n"' g '' Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Decrease In Fund Balance Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 2019 - EdpCode 2020 300,530 DA8021 79,046 5 DA8015 1 300,525 DA8022 79,045 784,316 762,758 1,005,796 746,891 79,046 DA8029 94,918 Page 27 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Description 2020 EdpCode 2021 Estimated Revenues Est Rev - Real Property Taxes 541,000 DA1049N 675,000 Est Rev - Intergovernmental Charges 205,423 DA2399N 177,732 Est Rev - Use of Money And Property 1,300 DA2499N 850 Est Rev - Sale of Prop And Comp For Loss 1,000 DA2699N 23,000 Est Rev - Miscellaneous Local Sources 400 DA2799N 750 TOTAL Estimated Revenues, 749,123 877,332 Appropriated Fund Balance 100,000 DA599N TOTAL Estimated Other Sourds ' "°" " ` 100,000 0 TOTAL Estimated Revenues And Other Sources 849,123 877,332 Page 28 OSC Municipality Code 500335200000 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Descnp ion Appropriations App - Transportation App - Employee Benefits TOTAL Aropriations pp _ Other Budgetary Purposes TOTAL Other Uses TOTAL Appropriations And Other Uses TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 2020 EdpCod 2021 662,923 DA5999N 630,132 131,200 DA9199N 127,200 794,123 757,332 55,000 DA962N 120,000 55,000 120,000 849,123 877,332 Page 29 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources 0 7,251 415,525 508,274 Page 30 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Balance Sheet Code Description Accounts Payable 7,677 DB600 TOTAL Accounts Payable _ 7,677 0 Accrued Liabilities 226 DB601 TOTAL Accrued Liabilities 226 0 TOTAL Liabilities 7,903 0 Fund Balance Assigned Appropriated Fund Balance 147,500 DB914 178,000 Assigned Unappropriated Fund Balance 260,122 DB915 330,274 TOTAL Assigned Fund Balance 407,622 508,274 TOTAL Fund Balance 407,622 508,274 TOTAL Liabilities, Deferred Inflows And Fund Balance 415,525 508,274 Page 31 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Results of Operation Code Descriptio 2020 Revenues Real Property Taxes 202,000 D131001 199,500 TOTAL Real Property Taxes l 202,000 199,500 ; TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Results of Operation Code.Descripti Expenditures Maint of Streets, Pers Sery 145,087 DB51101 137,482 Maint of Streets, Contr Expend 201,962 DB51104 122,942 TOTAL Maint of Streets a 347,049 260,424 Perm Improve Highway, Equip & Cap Outlay 182,239 DB51122 182,238 TOTAL Perm Improve Highway 182,239 182,238 TOTAL Transportation 529,288 442,662 State Retirement, Empl Bnfts 23,000 DB90108 25,000 Social Security, Empl Bnfts 10,494 DB90308 9,902 Worker's Compensation, Empl Bnfts 12,000 DB90408 13,500 Hospital & Medical (dental) Ins, Empl Bnft 39,999 DB90608 45,471 TOTAL Employee Benefil.ts � 85,492 93,873 TOTAL Expenditures 614,781 536,535 TOTAL Detail Expenditures And Other Uses 614,781 536,535 Page 33 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Analysis of Changes in Fund Balance Code Description EdpCode 2020 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 398,418 DB8021 407,623 Prior Period Adj -Increase In Fund Balance DB8012 23,876 Restated Fund Balance - Beg of Year 398,418 DB8022 431,499 ADD - REVENUES AND OTHER SOURCES 623,986 613,308 DEDUCT - EXPENDITURES AND OTHER USES 614,781 536,535 Fund Balance - End of Year 407,623 DB8029 508,273 Page 34 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Budget Summary e'' escrip i ��y�2020 EdpCode 2021 Estimated Revenues Est Rev - Real Property Taxes 199,500 DB1049N 204,500 Est Rev - Non Property Tax Items 160,000 DB1199N 175,000 Est Rev - Use of Money And Property 1,000 DB2499N 1,200 Est Rev - State Aid 151,800 DB3099N 102,600 TOTAL Estimated Revenues 512,300 483,300 Appropriated Fund Balance 147,500 DB599N 178,000 TOTAL Estimated Other Sources 147,500 178,000 TOTAL Estimated Revenues And Other Sources 659,800 661,300 Page 35 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (DB) HIGHWAY -PART -TOWN Budget Summary Codef�esciptio - ° 2020 EdpCode 2021 Appropriations App - Transportation 558,300 DB5999N 557,300 App - Employee Benefits 101,500 DB9199N 104,000 TOTAL Appropriations 659,800 661,300 TOTAL Appropriations And Other Uses . * 659,800 661,300 Page 36 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (K) GENERAL FIXED ASSETS Balance Sheet TOTAL Fixed Assets (net) 3,823,567 3,795,183 TOTAL Assets and Deferred Outflows of Resources 3,823,567 3,795,183 Page 37 OSC Municipality Code 500335200000 019 ,= EdpCode 2020 Code Descriptio Assets Land 563,000 K101 563,000 Buildings 745,558 K102 764,008 Machinery And Equipment 2,515,009 K104 2,422,019 Construction Work In Progress K105 Infrastructure K106 46,156 TOTAL Fixed Assets (net) 3,823,567 3,795,183 TOTAL Assets and Deferred Outflows of Resources 3,823,567 3,795,183 Page 37 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (K) GENERAL FIXED ASSETS Balance Sheet Code DescripF -2020 Liabilities, Deferred Inflows And Fund Balance Total Non -Current Govt Assets 3,823,567 K159 3,795,183 TOTAL Investments in Non -Current Government Assets 3,823,567 Wrilliu " 3,795,183 TOTAL Fund Balance 3,823,567 ° °� 3,795,183 TOTAL_ ow 3,823,567 3,795,183 Page 38 OSC Municipality Code 500335200000 Balance Sheet :. - .400 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Page 39 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Balance Sheet Code Description 2019'' EdpCode 2020 Page 40 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SF) FIRE PROTECTION Results of Operation Code Description' °,, 2020 Revenues Real Property Taxes 137,500 SF1001 145,000 TOTAL Real Property Taxes . .. . 137,500 145,000 TOTAL Revenues 137,500 145,000 TOTAL Detail Revenues And Other Sources 137,500 145,000 Page 41 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SF) FIRE PROTECTION Results of Operation Code Description ;a _ " 0 ,2020 . .e_..._: Expenditures Fire Protection, Contr Expend 137,500 SF34104 145,000 TOTAL Fire Protection 137,500 145,000 TOTAL Public Safet137,500 145,000 TOTAL Expenditures' 137,500 145,000 TOTAL Detail Expenditures And Other Uses 137,500 145,000 Page 42 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SF) FIRE PROTECTION Analysis of Changes in Fund Balance �a�w 'Code DescriptEdpCode 2020 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year SF8021 Restated Fund Balance - Beg of Year SF8022 ADD - REVENUES AND OTHER SOURCES 137,500 145,000 DEDUCT - EXPENDITURES AND OTHER USES 137,500 145,000 Fund Balance - End of Year SF8029 Page 43 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SL) LIGHTING Balance Sheet am Code Description p 202 Assets Cash In Time Deposits 53,355 SL201 54,813 TOTAL Cash 53,355 54,813 TOTAL Assets and Deferred Outflows of Resources 53,355 54,813 Page 44 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SL) LIGHTING Balance Sheet Code Description =,2020 Accounts Payable 429 SL600 153 TOTAL Accounts Payable 429 153 TOTAL Liabilities 429 153 Fund Balance Assigned Unappropriated Fund Balance 52,926 SL915 54.661 TOTAL Assigned Fund Balance 52,926 54,661 TOTAL Fund Balance 52,926 54,661 TOTAL Liabilities, Deferred Inflows And Fund Balance 53,355 54,813 Page 45 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SL) LIGHTING Results of Operation Code Description �� ,,�+ 2020 Revenues Real Property Taxes 5,200 SL1001 4,700 TOTAL Real Property Taxes 5,200 4,7 _00 Interest And Earnings 195 SL2401 160 TOTAL Use of Money And Property 195 160 State Aid Emergency Disaster 5,000 SL3960 TOTAL State Aid 5,000 0 TOTAL Revenues 10,395 4,860 TOTAL Detail Revenues And Other Sources 10,395 4,860 Page 46 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SL) LIGHTING Results of Operation Page 47 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (SL) LIGHTING Analysis of Changes in Fund Balance Page 48 OSC Municipality Code 500335200000 'EdpCode Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 53,036 SL8021 52,927 Restated Fund Balance - Beg of Year 53,036 SL8022 52,927 ADD - REVENUES AND OTHER SOURCES 10,395 4,860 DEDUCT - EXPENDITURES AND OTHER USES 10,504 3,126 Fund Balance - End of Year 52,927 SL8029 54,662 Page 48 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Balance Sheet Code Description 2019 EdpCode 2020 Page 49 Balance Sheet Code Descriptio TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Page 50 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (TC) CUSTODIAL Balance Sheet _°�gjgj9 EdpCode 2020 Page 51 OSC Municipality Code 500335200000 TOWN DFGroton Annual Update Document For the Fiscal Year Ending 2O2O (TC) CUSTODIAL Balance Sheet w ----------ENO State Retirement To718 e91 TOTAL Due ToOther Governments -'~'�~`~~"~ e91 TOTAL Liabilities n —`'—` - -- 991 TOTAL Liabilities, qef 991 Page 52 D8CMunicipality Code 5003352OOOOO TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Results of Operation Code Description jikEdpCode 2020 Page 53 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Results of Operation Code Descriptio, 1 EdpCode 2020 Page 54 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 Analysis of Changes in Fund Balance Code Description : EdpCode 2020 Page 55 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (W) GENERAL LONG-TERM DEBT Balance Sheet CodeLL Descriptio Assets Total Non -Current Govt Liabilities 204,392 W129 611,710 TOTAL Provision To Be Made In Future Budgets204,392 611,710 TOTAL Assets and Deferred Outflows of Resources T�= �� < N: �,��204,392 611,710 Page 56 OSC Municipality Code 500335200000 TOWN OF Groton Annual Update Document For the Fiscal Year Ending 2020 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Descriptio Net Pension Liability -Proportionate Share 136,270 W638 526,115 Compensated Absences 68,122 W687 85,595 TOTAL Other Liabilities 204,392 611,710 TOTAL Liabilities 204,392 611,710 TOTAL Liabilities �.._..� .. . � ;�.. ..u.:;.� - _ . , � ,. , .., _. .... 204,392 611,710 Page 57 OSC Municipality Code 500335200000 Office of the State Comptroller TOWN OF Groton Statement of Indebtedness For the Fiscal Year Ending 2020 First Debt Cops Comp Date of Date of Int. Amt. Orig. O/S Beg. Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Page 58 3/18/2021 Paid Redeemed Prior Yr. Accreted O/S End Dur. Year Bond Proc. Adjust. Interest of Year TOWN OF Groton Schedule of Time Deposits and Investments For the Fiscal Year Ending 2020 CASH: On Hand Demand Deposits Time Deposits Total COLLATERAL: - FDIC Insurance Collateralized with securities held in possession of municipality or its agent Total INVESTMENTS: - Securities (450) Book Value (cost) Market Value at Balance Sheet Date Collateralized with securities held in possession of municipality or its agent - Repurchase Agreements (451) Book Value (cost) Market Value at Balance Sheet Date Collateralized with securities held in possession of municipality or its agent EDP Code Amount 9Z2001 $400.00 9Z2011 $15,482.43 9Z2021 $1,372,245.43 $1,388,127.86 9Z2014 $265,882.43 9Z2014A $1,762,855.80 $2,028,738.23 9Z4501 9Z4502 9Z4504A 9Z4511 9Z4512 9Z4514A Page 59 OSC Municipality Code 500335200000 TOWN OF Groton Bank Reconciliation For the Fiscal Year Ending 2020 Include All Checking, Savings and C. D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-2316 $1,137,148 $0 $ 0 $1,137,148 *****-8002 $8,898 $0 $8,898 $0 *****-2331 $6,585 $0 $5,594 $991 *****-6716 $0 $0 $0 $0 *****-0537 $43,029 $0 $0 $43,029 *****-3752 $118,462 $0 $0 $118,462 *****-5903 $73,607 $0 $0 $73,607 Total Adjusted Bank Balance $1,373,237 Petty Cash $400.00 Adjustments $-.92 Total Cash 9ZCASH * $1,373,636 Total Cash Balance All Funds 9ZCASHB * $1,373,636 * Must be equal Page 60 OSC Municipality Code 500335200000 TOWN OF Groton Local Government Questionnaire For the Fiscal Year Ending 2020 1) Does your municipality have a written procurement policy? 2) Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? 3) Does your local government participate in an insurance pool with other local governments? 4) Does your local government participate in an investment pool with other local governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) for volunteer firefighters? 6) Does your municipality have a Capital Plan? 7) Has your municipality prepared and documented a risk assessment plan? If yes, has your municipality used the results to design the system of internal controls? 8) Have you had a change in chief executive or chief fiscal officer during the last year? g) Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39? Page 61 Response Yes No Yes Yes No No No No No- vae Total Full Time Employees: Total Part Time Employees: Account Description Code 90108 State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund 90308 Social Security 90408 Worker's Compensation Insurance 90458 Life Insurance 90508 Unemployment Insurance 90558 Disability Insurance 90608 Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to L Disabled Fire Fighters 91890 Other Employee Benefits Total Computed Total From Financial Section (comparative purposes only) TOWN OF Groton Employee and Retiree Benefits For the Fiscal Year Ending 2020 11 -- 2] Total # of Full # of Part Expenditures Time Time (All Funds) Employees Employees $94,350.00 -L- -- - - $54,892.43 - $42,820.00 1 $154.72 $279.45 1 $120,999.3 $313,495.9 Page 62 OSC Municipality 500335200000 24 24 0 # of Retirees TOWN OF Groton Energy Costs and Consumption For the Fiscal Year Ending 2020 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure asolineV Diesel Fuel Fuel Oil �IIC --�1� � gallons C �� gallons gallons Natural Gas cubic feet Electricity kilowatt-hours oal tons Propane gallons Page 63 TOWN OF Groton Financial Comments For the Fiscal Year Ending 2020 (B) GENERAL TOWN -OUTSIDE VG Adjustment Reason Account Code B8015 THIS WAS AN ADJUSTMENT FROM 2019 UPON REVIEW BY OSC THAT AIM FUNDING HAD BEEN DEPOSITED IN THE DB FUND, WHICH IS NOT ALLOWED. (CD) SPECIAL GRANT Adiustment Reason Account Code CD8012 MINOR ADJUSTMENT TO F/B (DA) HIGHWAY -TOWN -WIDE Adiustment Reason Account Code DA8015 MINOR ADJ TO F/B (DB) HIGHWAY -PART -TOWN Adiustment Reason Account Code DB8012 ADJUSTMENT FROM 2019, AIM FUNDING WAS DEPOSITED TO DB FUND IN ERROR. ADJUSTMENT TO 2019 AUD WAS MADE BY OSC, BUT THIS ADJUSTMENT WAS MADE IN ORDER TO MATCH MY ACCOUNTING RECORDS FOR ASSIGNED FUND BALANCE AT YEAR END. (SEE COMMENTS FOR B FUND) Page 64 OSC Municipality Code 50C I, IDONALD SCHEFFLER hereby certify that I am the Chief Fiscal Officer of the MOWN of FROTON TON and that the information provided in the annual financial report of the MOWN of IGROTON for the fiscal year ended 112/31/2020 is true and correct to the best of my knowledge and belief. By entering the personal identification number assigned by the Office of the State Comptroller to me as the Chief Fiscal Officer of the rOWN of JGROTON , and adopted by me as my signature for use in conjunction with the filing of the OWN of IGROTON 's annual financial report, I am evidencing my express intent to authenticate my certification of the TOWN of IGROTON 's annual financial report for the fiscal year ended 112/31/2020 and filed by means of electronic data transmission. CHARLES RANKIND , ******** ONALD SCHEFFLER Name of Report Preparer Personal Identification Number Name if different than Chief Fiscal Officer of Chief Fiscal Officer 1(607) 351-8469 SUPERVISOR 1101 CONGER BLVD, GROTON, ny Telephone Number Title Official Address 1(607) 898-5102 Office Telephone Number Date 3/19/2021 https://nysosc11.osc.state.ny.us/product/efsdex.nsf/FileNo/500335200000?EditDocument&Seq=1 Thank you, 500335200000 from the TOWN of GROTON, for your Submission to the Local Government and School Accountability Data Exchange System on 03/19/202102:17:19 PM. Please note that this page is not proof that you have submitted the correct file, only that you have successfully attached a file to the EFSDex website. If you wish to confirm that you have transmitted the correct report you can contact OSC's Data Management Unit at 1-866-321-8503 option 4. All submissions are subject to verification by OSC. 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