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2018 AUD
All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Lansing County of Tompkins For the Fiscal Year Ended 12/31/2018 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 Lansing *** 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 2017 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2018: (A) GENERAL (B) GENERAL TOWN -OUTSIDE VG (DA) HIGHWAY -TOWN -WIDE (DB) HIGHWAY -PART -TOWN (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SD) DRAINAGE (SL) LIGHTING (SS) SEWER (SW) WATER (TA) AGENCY (V) DEBT SERVICE (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2017 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption All numbers in this report will be rounded to the nearest dollar. Page 2 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Balance Sheet Elide Description � 2017L EdpCode 2018 Assets Cash 1,517,165 A200 1,885,548 Cash In Time Deposits 9 A201 Petty Cash 525 A210 525 TOTAL Cash fid. , .. 1,517,700 1,886,073 Accounts Receivable 23,412 A380 22,592 TOTAL Other Receivables (net) _ " ` "` fa =u 23,412 22,592 Due From State And Federal Government 0 A410 r - - TOTAL State And Federal Aid Receivables 0 0 Due From Other Funds 0 A391 TOTAL Due From Other Funds 0 0 Due From Other Governments 0 A440 TOTAL Due From Other Governments 0 0 -Aon91. Prepaid Expenses 15,392 A480 41,375 TOTAL Prepaid Expenses 15,392 41,375 Cash Special Reserves 159,719 A230 170,904 TOTAL Restricted Assets 159,719 170,904 TOTAL Assets and Deferred Outflows of Resources 1,716,223 2,120,944 Page 3 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Balance Sheet Eon D_escriation [ 2017, d Code �[� 6 2018 Accounts Payable _ 137,977� 0 77,398 NOTAL Accounts Payable 137,977 -77,398, Accrued Liabilities 0 A601 13,695 NOTAL Accrued Liabilities w. 118,278 0 Bond Anticipation Notes Payable 0 A626 159,719 (TOTAL Notes Parable = p , 207,000 Overpayments & Clearing Account 0 A690 207,000 ITOTAL Other Liabilities 0 1,196,135 Due To Other Funds 0 A630 1,196,135 - - TTOTAL Due To Other Funds -. _:ld 0 1,578,246 Due To Other Governments 0 A631 Due To Employees' Retirement System 0 A637 TOTAL Due To Other Governments_ ... ,.-;....e 0 ?TOTAL Liabilities 137,977 77,39 Fund Balance Not in Spendable Form NOTAL NonVendable Fund Balance {. General Reserve Reserve For Excess Dog Control Revenues Reserve For Repairs Reserve For Debt TOTAL Restricted Fund Balance Assigned Appropriated Fund Balance ,TOTAL Assigned Fund Balance_ Unassigned Fund Balance TOTAL Unassigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance 15,392 A806 41,375 15,392 41,375, 26,628 A870 38,931 15,007 A872 13,695 118,084 A882 118,278 0 A884 159,719 170,904 207,000 A914 90,000 207,000 90,000; 1,196,135 A917 1,741,266 1,196,135 1,741,266, 1,578,246 2,043,5461 1,716,223 2,120,944; Page 4 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Results of Operation de 0 scriptior+ ` _. _2017 --p- ._... Ed Code -8o j 201 Revenues Real Property Taxes 896,021 A1001 947,768 TOTAL Real Property Taxes 896,021 947,768, Other Payments In Lieu of Taxes 62,547 A1081 38,533 Interest & Penalties On Real Prop Taxes 7,701 A1090 8,244 TOTAL Real Property Tax Items 70,248 46,777 Franchises 38,788 A1170 39,638 TOTAL Non Property Tax Items 38,788 Y -' 39,638 Clerk Fees 1,550 A1255 1,482 Other General Departmental Income 2,971 A1289 2,684 Public Pound Charges, Dog Control Fees 200 A1550 260 Park And Recreational Charges 378,041 A2001 323,251 Other Home & Community Services Income 3,200 A2189 5,000 TOTAL Departmental Income < .... 385,961 332,676 General Services, Inter Government 419 A2210 Youth Recreation Services, Other Govts 18,610 A2350 18,961 TOTAL Intergovernmental Charges .::._ 19;029 ' 18,961 Interest And Earnings 2,726 A2401 3,885 Rental of Real Property A2410 20,000 Rental, Other (specify) 16,208 A2440 15,833 Commissions 25 A2450 2,349 TOTAL Use of Money And Property' -- ' ^ 18,959 42,066 Games of Chance 10 A2530 10 Bingo Licenses 379 A2540 295 Dog Licenses 21,073 A2544 20,069 Licenses, Other 0 A2545 TOTAL Licenses And Permits, 21,462 20,374 Fines And Forfeited Bail 58,682 A2610 50,870 Fines & Pen -Dog Cases 960 A2611 1,325 TOTAL Fines And Forfeitures 59,642 52,195 Sales of Scrap & Excess Materials 24,500 A2650 15,665 Sales, Other 55 A2655 71 Sales of Real Property 3,981 A2660 337,500 Insurance Recoveries 55,491 A2680 TOTAL Sale of Property And Compensation For Loss 84,027 353,235 Refunds of Prior Year's Expenditures 909 A2701 17,043 Gifts And Donations 9,498 A2705 7,944 Grants From Local Governments 0 A2706 Unclassified (specify) r - 5,000 A2770 4,500 TOTAL Miscellaneous Local Sources 15,407 29,487' St Aid, Revenue Sharing 27,085 A3001 27,085 St Aid, Mortgage Tax 344,780 A3005 539,866 St Aid - Other (specify) 0 A3089 St Aid, Youth Programs 888 A3820 888 TOTAL State Aid ,. 372,753 567,839 TOTAL Revenues r` 1,982,296 2,451,014 Page 5 OSC Municipality Code 500344900000 (A) GENERAL Results of Operation ode Description Other Sources Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017d todeb;18 0 A5031 28 0 28, 0 28,, 1,982,296 2,451,0421 Page 6 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Results of Operation Lode Description - p Expenditures Legislative Board, Pers Sery Legislative Board, Contr Expend TOTAL Legislative Board Municipal Court, Pers Sery Municipal Court, Equip & Cap Outlay Municipal Court, Contr Expend TOTAL Municipal Court Supervisor,pers Sery Supervisor, equip & Cap Outlay Supervisor, contr Expend TOTAL Supervisor Auditor, Contr Expend TOTAL Auditor Budget, Contr Expend TOTAL Budget - - - Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees Clerk,pers Sery - 4 Clerk,equip & Cap Outlay Clerk,contr Expend TOTAL Clerk Law, Contr Expend TOTAL Law Personnel, Pers Sery Personnel, Contr Expend OTAL Personnel Engineer, Contr Expend TOTAL Engineer Central Services Admin,pers Sery Central Services Admin,equip & Cap Outlay Central Services Admin,contr Expend TOTAL Central Services Admin Buildings, Pers Sery Buildings, Equip & Cap Outlay Buildings, Contr Expend TOTAL Buildings Central Garage, Contr Expend TOTAL Central Garage Central Print & Mail,contr Expend r TOTAL Central Print $ Mail Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 38,964 692 39,656 119,886 0 10,018 129,904 99,426 0 4,597 104,023 10,100 10,100 0 0 0 0 81,456 0 10,787 92,243 109,724 109,724 6,800 717 7,517 28,173 28,173 3,248 4,941 17,763 25,95_2 10,338 0 145,125 155,462 3,059 3,059 3,734 3,734 45,055 45,055 4,650 4,650 EdpCode J! 2018 A10101 38,964 A10104 3,639 42,603 A11101 129,216 A11102 A11104 11,385 140,601 A12201 85,710 A12202 A12204 4,028 89,738 A13204 13,000 13,000 A13404 0 A13804 2,238 2,238 A14101 83,811 A14102 A14104 13,145 96,956 A14204 102,890 102,890 A14301 6,150 A14304 771 6,921 A14404 54,487 54,487 A16101 3,313 A16102 8,290 A16104 15,739 27,342 A16201 7,853 A16202 A16204 70,293 78,145 A16404 61,507 61,507 A16704 3,936 3,936 A19104 44,419 44,419 A19204 3,650 3,650 Page 7 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Results of Operation de Descrito ion ._: _ - - - F - 2017. L= Expenditures Judgements And Claims, Contr Expend 0 A19304 TOTAL Judgements And Claims Q Pur of Land/right of Way, Contr Expend 0 A19404 TOTAL Pur of Landiright of Way ^p p Taxes & Assess On Munic Prop, Contr Expend 775 A19504 775 TOTAL Taxes & Assess On Munic Prop 775 775 Other Gen Govt Support, Contr Expend 0 A19894 TOTAL Other Gen Govt Support _-• 0 0 TOTAL General Government Support am'µ ' 760,028 769,207 Police, Pers Sery 13,046 A31201 13,604 Police, Contr Expend 0 A31204 NOTAL Police 13,046 13,604 Traffic Control, Pers Sery 26,218 A33101 23,248 Traffic Control, Contr Expen 15,761 A33104 10,702 TOTAL Traffic Control 41,979 33,950 Control of Animals, Contr Expend 21,774 A35104 21,960 TOTAL Control of Animals Alm."'" ' V` ' 21,774 ' 21,960 TOTAL Public Safety .. ' . ;..' 76,799 69,513 Street Admin, Pers Sery 114,483 A50101 93,571 Street Admin, Equip & Cap Outlay 0 A50102 Street Admin, Contr Expend 1,544 A50104 3,264 TOTAL Street Admin 116,027 96,836 Garage, Pers Sery 5,201 A51321 3,970 Garage, Equip & Cap Outlay 0 A51322 Garage, Contr Expend 123,874 A51324 35,286 r TOTAL Garage 129,075 39,256 Street Lighting, Contr Expend 3,488 A51824 3,424 TOTAL Street Lighting 3,488 3,424' TOTAL Transportation _ _ _ _. , ._, , 248,591 139,516 Programs For Aging, Contr Expend 9,500 A67724 9,500 TOTAL Programs For Aging 9,500 9,500 TOTAL Economic Assistance And Opportunity A 9,500 91500 Recreation Admini, Pers Sery 159,358 A70201 182,183 Recreation Admini, Equip & Cap Outlay 0 A70202 Recreation Admini, Contr Expend 3,338 A70204 3,002 TOTAL Recreation Admini ' 162,696 185,185 Parks, Pers Sery 49,123 A71101 63,518 Parks, Equip & Cap Outlay 33,826 A71102 47,842 Parks, Contr Expend 69,202 A71104 52,439 TOTAL Parks 152,151 163,7991 Playgr & Rec Centers, Pers Sery 27,731 A71401 26,565 Playgr & Rec Centers, Equip & Cap Outlay 40,669 A71402 6,406 Playgr & Rec Centers, Contr Expend 11,642 A71404 14,113 TOTAL Playgr & Rec Centers 80,042 47,084 Special Rec Facility, Pers Sery 12,066 A71801 12,600 Page 8 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Results of Operation bode Description J 2017� :E:�pCode -2018 Expenditures Special Rec Facility, Equip & Cap Outlay 0 A71802 Special Rec Facility, Contr Expend 541 A71804 705 r - TOTAL Special Rec Facility 12,607 13,305 Youth Prog, Pers Sery 13,602 A73101 13,407 Youth Prog, Equip & Cap Outlay 0 A73102 Youth Prog, Contr Expend 173,694 A73104 132,336 TOTAL Youth Prog _� 187,295 145,743 Joint Youth Prog, Pers Sery 27,654 A73201 35,459 Joint Youth Prog, Contr Expend 44,810 A73204 45,259 TOTAL Joint Youth Prog 72,464 80,718 Library, Pers Sery 322 A74101 3,000 TOTAL Library _ 322 3,000 Historian, Pers Sery 5,376 A75101 5,484 Historian, Contr Expend 452 A75104 14 TOTAL Historian 5,828 5,498 Historical Property, Contr Expend 0 A75204 70TAL Historical Property -" � Other Performing Arts, Contr Expend 4,510 A75604 5,352 TOTAL Other Performing Arts r,� `- 4,510 !� Adult Recreation, Pers Sery 3,055 A76201 2,925 Adult Recreation, Contr Expend 5,520 A76204 5,151 TOTAL Adult Recreation AP" 8,575 8,076 TOTAL Culture And Recreation 686,491 657,760 Comm Beautification, Contr Expend 0 A85104 TOTAL Comm Beautification 0 0 Disp of Real Prop, Contr Expend 0 A86744 TOTAL Disp of Real Prop p 0 Flood & Erosion Control, Pers Sery 1,991 A87451 215 Flood & Erosion Control, Contr Expend 15,006 A87454 TOTAL Flood & Erosion Control 16,998 215 Gen Natural Resources, Contr Expend 2,306 A87904 78 TOTAL Gen Natural Resources 2,306 78 Cemetery, Pers Sery 1,940 A88101 3,393 Cemetery, Equip & Cap Outlay 0 A88102 Cemetery, Contr Expend 364 A88104 TOTAL Cemetery_ 2,304 3,393 TOTAL Home And Community Services 21,607 3,685 State Retirement System 67,811 A90108 63,443 Social Security, Employer Cont 49,470 A90308 50,302 Worker's Compensation, Empl Bnfts 45,000 A90408 40,564 Unemployment Insurance, Empl Bnfts 2,447 A90508 1,295 Hospital & Medical (dental) Ins, Empl Bnft 182,404 A90608 169,194 Page 9 OSC Municipality Code 500344900000 (A) GENERAL Results of Operation _ode Description _ Expenditures Other Employee Benefits (spec) TOTAL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 EdpCode J 2018 11,570 A90898 11,764 358,701 336,562 2,161,717 1,985,7 100,000 A99019 TOTAL Operating Transfers 100,000 TOTAL Other Uses 1001000 TOTAL Detail Expenditures And Other Uses Nam 2,261,717, Page 10 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Analysis of Changes in Fund Balance ode Description L? EdpCode 217181 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year 1,857,667 A8021 1,578,246 1,857,667 A8022 1,578,246 1,982,296 2,451,042 2,261, 717 1,985,742 1,578,246 2,043,546 Page 11 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (A) GENERAL Budget Summary e nescri tp ion 2018_ EdLCode 2019 Estimated Revenues Est Rev - Real Property Taxes 947,623 Al 049N 1,101,682 Est Rev - Real Property Tax Items 44,667 Al 099N 37,848 Est Rev - Non Property Tax Items 30,000 Al 199N 30,000 Est Rev - Departmental Income 352,720 A1299N 365,720 Est Rev - Intergovernmental Charges 18,610 A2399N 19,318 Est Rev - Use of Money And Property 19,140 A2499N 18,375 Est Rev - Licenses And Permits 21,460 A2599N 26,460 Est Rev - Fines And Forfeitures 50,000 A2649N 51,000 Est Rev - Sale of Prop And Comp For Loss 34,750 A2699N 37,050 Est Rev - Miscellaneous Local Sources 4,500 A2799N 5,000 Est Rev - State Aid 277,973 A3099N 277,973 iTOTAL Estimated Revenues 1,801,443 �" 1,970,426 Appropriated Fund Balance 207,000 A599N 90,000 NOTAL Estimated Other Sources 207,000 90,000 TOTAL Estimated Revenues And Other Sources 111110 2,008,443 2,060,426 Page 12 OSC Municipality Code 500344900000 (A) GENERAL Budget Summary ode Description Appropriations App - General Government Support App - Public Safety App - Transportation App - Economic Assistance And Opportunity App - Culture And Recreation App - Home And Community Services App - Employee Benefits �OTAL Appropriations (TOTAL Appropriations And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2018 EdpCode 2©19 680,320 A1999N 730,037 74,107 A3999N 83,080 169,197 A5999N 151,079 9,500 A6999N 9,500 642,819 A7999N 657,230 29,500 A8999N 27,500 403,000 A9199N 402,000 2,008,443 2,060,426 2,008,443 2,060,426 Page 13 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet deDescription ..... 2017 Ed.RCode i�- 201$ --- Assets Cash 338,356 Cash In Time Deposits 0 Petty Cash 0 TOTAL Cash 338,356 Accounts Receivable 41,297 !TOTAL Other Receivables (net) 41,297 Due From State And Federal Government 0 TOTAL State And Federal Aid Receivables, 0 Due From Other Funds 0 TOTAL Due From Other Funds p Due From Other Governments 0 (TOTAL Due From Other Governments p Prepaid Expenses 5,371 TOTAL Prepaid Expenses ::. __ - �r 5,371 TOTAL Assets and Deferred Outflows of Resources 385,024 B200 446,099 B201 8210 B380 43,684 B410 B391 B440 B480 5,834 - 5,834 495,617 Page 14 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet ode Descn tion-- - 2tj17 - J Ed.p: Accounts Payable 11,046 B600 14,385 TOTAL Accounts Payable 11,04614,385. Accrued Liabilities 0 8601 J TOTAL Accrued Liabilities 0 g Due To Other Funds 0 B630 'TOTAL Due To Other Funds_ ` Due To Other Governments 0 B631 Due To Employees' Retirement System 0 B637 TOTAL Due To Other Governments p = r� TOTAL Liabilities- 11,046 14,385' Fund Balance Not in Spendable Form 5,371 B806 5,834 :TOTAL Nonspendable Fund Balance' , ?. ;f 5,371 5_,834 Assigned Unappropriated Fund Balance 368,608 B915 475,399 ,TOTAL Assigned Fund Balance 368,608 475,396, TOTAL Fund Balance 373,978 481,233, � 'TOTAL Liabilities, Deferred Inflows And Fund Balance 385,024• ,,.,-, _ 495,617' Page 15 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Results of Operation de bescri P. tion _- ..-. _ ......... _ . ---..,,20_1 ! EdpCode 201$ Revenues Sales Tax (from County) 224,858 B1120 251,141 TOTAL Non Property Tax Items 224,858 251,141 Safety Inspection Fees 1,600 B1560 1,625 Zoning Fees 2,175 B2110 575 TOTAL Departmental Income _ 3,775. 2,200 Interest And Earnings 484 82401 797 TOTAL Use of Money And Property 484 _ , 797 Building And Alteration Permits 66,712 B2555 145,146 Permits, Other 7,470 B2590 6,059 TOTAL Licenses And Permits 74,182 -- 151,205; Sales of Scrap & Excess Materials 2,500 82650 Sales, Other 85 B2655 21 TOTAL Sale of Property And Compensation For Loss - 2,585 Refunds of Prior Year's Expenditures 0 B2701 Unclassified (specify) 0 B2770 TOTAL Miscellaneous Local Sources .. 0 ;TOTAL Revenues 405,363 Interfund Transfers 0 B5031 TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 0 r�- TOTAL Detail Revenues And Other Source 305,884 405,363 Page 16 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Results of Operation odDescription T Expenditures Safety Inspection, Pers Sery Safety Inspection, Contr Expend TOTAL Safety Inspection TOTAL Public Safety Zoning, Pers Sery Zoning, Equip & Cap Outlay Zoning, Contr Expend TOTAL Zoning Planning, Pers Sery Planning, Equip & Cap Outlay Planning, Contr Expend TOTAL Planning TOTAL Home And Community Services -:7 =' State Retirement, Empl Bnfts Social Security, Empl Bnfts Worker's Compensation, Empl Bnfts Unemployment Insurance, Empl Bnfts Hospital & Medical (dental) Ins, Empl Bnft Other Employee Benefits (spec) TOTAL Employee Benefits TOTAL Expenditures t . Transfers, Other Funds (TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses 2017 `_F5dpgode _JF:�2018 124,544 B36201 105,764 0 B36204 124,544 105,764 124,544 105,764 0 B80101 28,008 B80102 15,681 B80104 29,218 43,689 29,218 0 B80201 0 B80202 926 117,262 B80204 103,437 117,262 104,363 160,951 133,581 20,105 B90108 17,944 7,569 690308 6,393 8,800 B90408 8,200 284 B90508 195 18,892 B90608 24,537 1,770 B90898 1,495 57,419 58,764 342,914 298,109 0 B99019 0 0 0 p 342,914 298,109 Page 17 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Analysis of Changes in Fund Balance L - Description 2.017 lL EdpCode J'� 2018 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 411,009 B8021 373,980 Restated Fund Balance - Beg of Year 411,009 B8022 373,980 ADD - REVENUES AND OTHER SOURCES 305,884 405,363 DEDUCT - EXPENDITURES AND OTHER USES 342,914 298,109 Fund Balance - End of Year 373,980 B8029 481,236 Page 18 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (B) GENERAL TOWN -OUTSIDE VG Budget Summary ode D ,-- - — - escn'otion -[ Estimated Revenues Est Rev - Non Property Tax Items Est Rev - Departmental Income Est Rev - Use of Money And Property Est Rev - Licenses And Permits Est Rev - Sale of Prop And Comp For Loss - TOTAL Estimated Revenues TOTAL Estimated Revenues And Other Sources 2018 EdpCode 2019 221,364 B1199N 260,029 2,500 B1299N 2,500 400 B2499N 450 64,300 B2599N 64,300 125 B2699N 125 288,689 327,404 288,689 327,404 Page 19 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Code i7escription Appropriations App - General Government Support App - Public Safety App - Home And Community Services App - Employee Benefits TOTAL Appropriations TOTAL Appropriations And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2018 EdpCode 2010 B1999N 96,209 B3999N 128,080 B8999N 64,400 B9199N 288,689 288,689 30,000 102,324 132,580 62,500 327,404 327,404 Page 20 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Balance Sheet ode Description 2017 FE' 2018 Assets Cash 379,874 Cash In Time Deposits 0 TOTAL Cash ` : 379,874 Accounts Receivable 2,288 TOTAL Other Receivables (net) 2,288 Due From State And Federal Government 0 TOTAL State And Federal Aid Receivables 0 Due From Other Funds 0 TOTAL Due From Other Funds " 0 Due From Other Governments 0 TOTAL Due From Other Governments ' 0 Prepaid Expenses 20,335 TOTAL Prepaid Expenses , `' 20,335 Cash Special Reserves 15,011 TOTAL Restricted Assets Er 15,011 !TOTAL Assets and Deferred Outflows of Resources 417,507 DA200 283,300 DA201 283,300 DA380 6,775 6,775 DA410 DA391 � � 0 DA440 0 DA480 37,331 37,331 DA230 15,118 ' 15,118 342,525 Page 21 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Balance Sheet a ode Descript�n_ _ ._ EdpCode ]- Accounts Payable 91,240 DA600 48,477 'TOTAL Accounts Payable 1 91,240 Accrued Liabilities 0 DA601 !TOTAL Accrued Liabilities' _ 0 Due To Other Funds 0 DA630 TOTAL Due To Other Funds Due To Other Governments 0 DA631 Due To Employees' Retirement System 0 DA637 TOTAL Due To Other Governments _ ;_ 0 TOTAL Liabilities 91,240 48,477' Fund Balance Not in Spendable Form ,TOTAL Nonspendable Fund Balance Capital Reserve Other Restricted Fund Balance TOTAL Restricted Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance 'TOTAL Liabilities, Deferred Inflows And Fund Balance 20,335 DA806 37,331 20,335 37,331! 15,011 DA878 15,118 DA899 71,067 15,011 f 86,185 290,922 DA915 170,531 290,922 170,531! 326,268 294,041 417,507 342,525 Page 22 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Results of Operation de Descri tion 2017 1 Edpdode 2018_ Revenues Real Property Taxes TOTAL Real Property Taxes Other Payments In Lieu of Taxes Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items Transportation Services, Other Govts TOTAL Intergovernmental Charges Interest And Earnings Rental of Equipment TOTAL Use of Money And Property Sales of Scrap & Excess Materials Insurance Recoveries -- NOTAL Sale of Property And Compensation For Loss -- • Refunds of Prior Year's Expenditures Unclassified (specify) TOTAL Miscellaneous Local Sources 998,730 DA1001 1,013,054 998,730 TOTAL Interfund Transfers 12013,054; 66,034 DA1081 41,222 0 DA1090 100,000 66,034 1,288,669 41,222 55,100 DA2300 93,945 55,100 93,945 1,001 DA2401 1,104 55,100 DA2414 93,945 56,101 95,050 3,526 DA2650 1,274 0 DA2680 2,756 3,526 4,030 0 DA2701 9,180 DA2770 12,842 9,180 12,842 TOTAL Revenues ;, 1,188,669 Interfund Transfers 100,000 TOTAL Interfund Transfers 100,000 Bond Anticipation Notes 0 r TOTAL Proceeds of Obligations - 0 TOTAL Other Sources 100,000 TOTAL Detail Revenues And Other Sources 1,288,669 1,260,144 DA5031 0 DA5730 r 0 0 1,260,144 Page 23 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Results of Operation ode Description 2017 Ed .Code Expenditures Judgements And Claims, Contr Expend 0 DA19304 TOTAL Judgements And Claims 0 TOTAL General Government Support Machinery, Pers Sear 118,034 DA51301 Machinery, Equip & Cap Outlay 149,883 DA51302 Machinery, Contr Expend 164,863 DA51304 TOTAL Machinery 432,779 189,146 Brush And Weeds, Pers Sery 64,106 DA51401 Brush And Weeds, Contr Expend 8,432 DA51404 TOTAL Brush And Weeds DA90308 27,778 Snow Removal, Pers Sery 179,218 DA51421 Snow Removal, Contr Expend 139,710 DA51424 TOTAL Snow Removal 318,928 129,296 Services Other Govts, Pers Sery 77,415 DA51481 Services Other Govts, Contr Expend 51,716 DA51484 TOTAL Services Other Gouts TOTAL Transportation s State Retirement, Empl Bnfts Social Security, Empl Bnfts Worker's Compensation, Empl Bnfts Unemployment Insurance, Empl Bnfts Hospital & Medical (dental) Ins, Empl Bnft Other Employee Benefits (spec) t61AL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses 118,737 136,277 161,091 416,105 58,882 14,324 73,206 192,865 156,063 348,927 95,175 93,971 129,131 189,146 953,376 1,027,384 78,904 DA90108 81,241 26,386 DA90308 27,778 21,500 DA90408 19,000 1,754 DA90508 1,167 128,248 DA90608 129,296 6,171 DA90898 6,497 262,963 264,979 • 1,216,339 1,292,364 0 DA99019 0 0 is 0 1,216,339 11292,364 Page 24 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Analysis of Changes in Fund Balance Code Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017dPCode 253,938 DA8021 253,938 DA8022 1,288,669 1,216,339 326,271 DA8029 2018 326,271 326,271 1,260,144 1,292,364 294,057 Page 25 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Budget Summary Lode bescription 2018 EdpCode 2019 Estimated Revenues Est Rev - Real Property Taxes 1,013,054 DA1049N 997,496 Est Rev - Real Property Tax Items 39,201 DA1099N 27,027 Est Rev - Intergovernmental Charges 93,945 DA2399N 94,095 Est Rev - Use of Money And Property 94,895 DA2499N 95,100 Est Rev - Sale of Prop And Comp For Loss DA2699N 17,000 Est Rev - Miscellaneous Local Sources 6,000 DA2799N 8,000 tOTAL Estimated Revenues 1,247,095 1,238,718 TOTAL Estimated Revenues And Other Sources 1,247,095 1,238,718 Page 26 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DA) HIGHWAY -TOWN -WIDE Budget Summary ode Description 201_$ EdpCode 1 19 Appropriations App - Transportation 957,595 DA5999N 901,718 App - Employee Benefits 289,500 DA9199N 337,000 TOTAL Appropriations1,247,095 1,238,718 TOTAL Appropriations And Other Uses 1,247,095 1,238,718 41 Page 27 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DB) HIGHWAY -PART -TOWN Balance Sheet -- - ode Description 201 T _ —. EdpCode —, 2018 Assets Cash 533,234 DB200 772,980 Cash In Time Deposits 0 DB201 TOTAL Cash 533,234 772,980 Accounts Receivable 234,017 DB380 229,343 TOTAL Other Receivables (net) 234,017 ML 229,343 Due From State And Federal Government 0 DB410 TOTAL State And Federal Aid Receivables p 0 Due From Other Funds 0 DB391 TOTAL Due From Other Funds 0 Due From Other Governments 0 DB440 TOTAL Due From Other Governments p p Prepaid Expenses 16,637 DB480 16,611 TOTAL Prepaid Expenses 16,637 16,611 NOTAL Assets and Deferred Outflows of Resources 783,888 1,018,933, Page 28 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DB) HIGHWAY -PART -TOWN Balance Sheet Eo de Description — �7 Accounts Payable 792 NOTAL Accounts Payable 792 Accrued Liabilities 0 TOTAL Accrued Liabilities ` 0 Due To Other Funds 0 TOTAL Due To Other Funds 1,004,160. 0 Due To Other Governments 0 Due To Employees' Retirement System 0 TOTAL Due To Other Governments OPPM 0 TOTAL Liabilities - 792 Fund Balance Not in Spendable Form TOTAL Nonspendable Fund Balance Other Restricted Fund Balance _TOTAL Restricted Fund Balance Assigned Unappropriated Fund Balance 'TOTAL Assigned Fund Balance TOTAL Fund Balance 'TOTAL Liabilities, Deferred Inflows And Fund Balance Ed Code 2018 _ DB600 14,773 14,773; DB601 DB630 DB631 DB637 14,773, 16,637 DB806 16,611 16,637 16,617; DB899 71,067 .__._...._ 71,067 766,459 DB915 916,482 766,459 916,482 783,096 1,004,160. 783,888 1,018,933 Page 29 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DB) HIGHWAY -PART -TOWN Results of Operation Vode Descri tion __ 2017 2.018 i Revenues Sales Tax (from County) 1,250,360 DB1120 1,318,488 TOTAL Non Property Tax Items 1,250,360 1,318,488 Interest And Earnings 785 DB2401 1,253 TOTAL Use of Money And Property 785 1,253 Insurance Recoveries 0 DB2680 TOTAL Sale of Property And Compensation For Loss ' .10 0 Refunds of Prior Year's Expenditures 0 DB2701 Unclassified (specify) 500 DB2770 600 TOTAL Miscellaneous Local Sources 500 Imr 600 St Aid, Consolidated Highway Aid 283,561 DB3501 283,690 TOTAL State Aid 283,567 _ 283,690 TOTAL Revenues 1,535,2064 7,604,031 Interfund Transfers 0 DB5031 TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 1,535,206 1,604,031 Page 30 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DB) HIGHWAY -PART -TOWN Results of Operation ode Descri tion Expenditures Maint of Streets, Pers Sery Maint of Streets, Equip & Cap Outlay Maint of Streets, Contr Expend TOTAL Maint of Streets Perm Improve Highway, Pers Sery Perm Improve Highway, Equip & Cap Outlay Perm Improve Highway, Contr Expend TOTAL Perm Improve Highway TOTAL Transportation State Retirement, Empl Bnfts Social Security, Empl Bnfts Worker's Compensation, Empl Bnfts Unemployment Insurance, Empl Bnfts Hospital & Medical (dental) Ins, Empl Bnft Other Employee Benefits (spec) OTAL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses '�: 'TOTAL Detail Expenditures And Other Uses 2017dpCode 201$ 312,980 DB51101 290,139 102,086 DB51102 374,137 DB51104 342,526 789,203 632,666 94,374 DB51121 95,593 40,000 DB51122 395,257 DB51124 435,234 529,632 530,827 1,318,834 1,163,493 67,110 DB90108 66,470 24,397 DB90308 23,025 16,896 DB90408 14,500 0 DB90508 96 116,283 DB90608 110,000 5,706 DB90898 5,385 230,391 219,475! 1,549,226 1,382,968 0 DB99019 a 0 0 0 1,549,226 11382,968 Page 31 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Analysis of Changes in Fund Balance ode Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 _gdpCode ! 2018 797,117 DB8021 783,096 797,117 DB8022 1,535,206 1,604,031 1,549,226 1,382,968 783,096 DB8029 1,004,163 Page 32 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Budget Summary [Code Description Estimated Revenues Est Rev - Non Property Tax Items Est Rev - Use of Money And Property Est Rev - Miscellaneous Local Sources Est Rev - State Aid NOTAL Estimated Revenues Appropriated Reserve TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2018 EdpCode 2019 1,171,561 DB1199N 1,251,315 800 DB2499N 800 200 DB2799N 200 200,000 DB3099N 200,000 1,372,56.1 �' 1,452,315 DB511 N 100,000 0 100,000 1,372,561 1,552,315 Page 33 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (DB) HIGHWAY -PART -TOWN Budget Summary Lode Des - "' ---- 201$ode - 2019 _ Appropriations App -Transportation 1,142,561 DB5999N 1,346,815 App - Employee Benefits 230,000 DB9199N 205,500 TOTAL Appropriations 1,372,561 IM 1,552,315 TOTAL Appropriations And Other Uses 1,372,561 1,552,315 Page 34 OSC Municipality Code 500344900000 (H) CAPITAL PROJECTS Balance Sheet ode Description Assets Cash 1.OTAL Cash TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 Page 35 OSC Municipality Code 500344900000 2018 185,083 H2O0 275,404 185,083 275,404 185,083 275,404 Page 35 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Balance Sheet od Descri tion _� ..�... .P _. 2017......EdpCode 201$_ Accounts Payable H600 1,591 --- 'TOTAL Accounts Payable 0 ...': 1,591' Bond Anticipation Notes Payable 1,965,500 H626 2,762,498 TOTAL Notes Payable1-AN,965,500 r` 2,762,498, TOTAL Liabilities 1,965,500 2,764,089 Fund Balance Committed Fund Balance H913 TTOTAL Committed Fund Balance 0 Unassigned Fund Balance -1,780,417 H917 -2,488,685 TOTAL Unassigned Fund Balance -1,780,417 -2,488,685 TOTAL Fund Balance -1,780,417 -2,488,685, 'TOTAL Liabilities, Deferred Inflows And Fund Balance 185,083 275,404' Page 36 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Results of Operation ode bescription 2017 EdPCpde 2018 Revenues Premium & Accrued Interest On Obligations 18,654 H2710 5,595 r TOTAL Miscellaneous Local Sources 18,654 5,595' TOTAL Revenues 18;654 5,595' Bond Anticipation Notes H5730 Bans Redeemed From Appropriations 41,000 H5731 59,000 TOTAL Proceeds of Obligations A - 41,000 59,000 r TOTAL Other Sources 41,000 - 59,000 TOTAL Detail Revenues And Other Sources 59,654 64,595 Page 37 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Results of Operation F,0de Descnoptign-2017 T, _ Code 201$ Expenditures Water Trans & Distrib, Equip & Cap Outlay H83402 362,287 TOTAL Water Trans & Distrib 0 362,287 Water Capital Projects, Equip & Cap Outlay 1,808 H83972 TOTAL Water Capital Projects 1,808 0 Misc Home & Comm Serv, Equip & Cap Outlay H89892 4,002 TOTAL Misc Home & Comm Sery 0 4,002 TOTAL Home And Community Service 1,808 366,289 Debt Principal, Bond Anticipation Notes H97306 TOTAL Debt Principal Debt Interest, Bond Anticipation Notes H97307 5,493 TOTAL Debt Interest 0 5,493 TOTAL Expenditures 1,808 371,782 TOTAL Detail Expenditures And Other Uses 1,808 371,782; Page 38 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description 2017 ,LEdpCode 4,� 2018 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -1,838,263 H8021 -1,780,417 Prior Period Adj -Decrease In Fund Balance H8015 401,081 Restated Fund Balance - Beg of Year -1,838,263 H8022 -2,181,498 ADD - REVENUES AND OTHER SOURCES 59,654 64,595 DEDUCT - EXPENDITURES AND OTHER USES 1,808 371,782 Fund Balance - End of Year -1,780,417 -19 -2,488,684 Page 39 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (K) GENERAL FIXED ASSETS Balance Sheet odeDescription T (*C a 42 Assets Land 513,053 K101 533,053 Buildings 1,429,683 K102 1,773,309 Improvements Other Than Buildings 261,460 K103 261,460 Machinery And Equipment 3,937,961 K104 4,168,627 Infrastructure 6,856,787 K106 6,856,787 Other Capital Assets 160,745 K107 160,745 TOTAL Fixed Assets (not) 13,159,689 13,753,980 Deferred Outflows of Resources - Pensions K496 TOTAL Deferred Outflows of Resources TOTAL Assets and Deferred Outflows of Resources 13,159,689 13 Asa Wren Page 40 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (K) GENERAL FIXED ASSETS Balance Sheet ode Description 2017 l� Ed,pC:ode � 201$ Liabilities, Deferred Inflows And Fund Balance Total Non -Current Govt Assets 13,159,689 K159 13,753,980 TOTAL Investments in Non -Current Government Assets 13,159,689 13,753,980, TOTAL Fund Balance „_. 13,159,689 13,753,980 NOTAL 13,159,689 ' 13,753,980 Page 41 OSC Municipality Code 500344900000 (SD) DRAINAGE Balance Sheet ode Description Assets Cash TOTAL Cash 'TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017_ EdpCode 2018 39,304 SD200 38,543 39,304 38,543 39,304 38,543 Page 42 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SD) DRAINAGE Balance Sheet Lode Qescription Accounts Payable ;TOTAL Accounts Payable_ TOTAL Liabilities Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance ITOTAL Liabilities, Deferred Inflows And Fund Balance 2017 EdpCode SD600 0 2018 878 878. 878 39,304 SD915 37,665 39,304 37,665 39,304 37,665 39,304 38,543, Page 43 OSC Municipality Code 500344900000 (SD) DRAINAGE Results of Operation ode Description _ .. Revenues Special Assessments TOTAL Real Property Taxes Interest And Earnings TOTAL Use of Money And Property TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 Page 44 IL 2017 23,117 23,117 29 29 23,146 23,146 EdpCode I F—Adi-8 SD1030 0. SD2401 31 31 31 31 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SD) DRAINAGE Results of Operation ode description �. Expenditures Drainage, Contr Expend 315 SD85404 1,671 NOTAL Drainage �. 315� 1,671 TOTAL Home And Community Services 315 1,671 TOTAL Expenditures 315 1,671 TOTAL Detail Expenditures And Other Uses 315�� 1,671 Page 45 OSC Municipality Code 500344900000 (SD) DRAINAGE Analysis of Changes in Fund Balance rpiq Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Prior Period Adj -Increase 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 Lansing Annual Update Document For the Fiscal Year Ending 2018 -- 2017, Ldp( ode ft y 2018 16,470 SD8021 39,301 SD8012 16,470 SD8022 39,301 23,146 31 315 1,671 39,301 SD8029 37,662 Page 46 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SL) LIGHTING Balance Sheet de Description 2017 Ed Code 2018 Assets Cash 6,278 SL200 5,259 Cash In Time Deposits 0 SL201 TOTAL Cash, 6,278 5,259.E TOTAL Assets and Deferred Outflows of Resources 6,278 5,259 Page 47 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SL) LIGHTING Balance Sheet deDescription 2017 EdpCodg 2018 Accounts Payable 1,565 SL600 1,541 ,TOTAL Accounts Payable 1,565 1,541 Accrued Liabilities 0 0 SL6D1 — ITOTAL Accrued Liabilities '' 0 Due To Other Funds 0 SL630 NOTAL Due To Other Funds p Due To Other Governments 0 SL631 (TOTAL Due To Other Governments p' TOTAL Liabilities Z 1,565 1,541 Fund Balance Assigned Unappropriated Fund Balance 4,714 SL915 3,719 ;TOTAL Assigned Fund Balance - 4,714 3,719 TOTAL Fund Balance 4,714 3,719, TOTAL Liabilities, Deferred Inflows And Fund Balance 6,278 3,259 Page 48 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SL) LIGHTING Results of Operation ode Descriptio017 Revenues Special Assessments 16,800 SL1030 TOTAL Real Property Taxes r - TOTAL Revenues TOTAL Detail Revenues And Other Sources 16,800 16,800 16,800 2018 16,800 16,800 16,800 16,800 Page 49 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SL) LIGHTING Results of Operation no4e Description _ ,,� 2017 — v Ed„pode 2018 Expenditures Street Lighting, Contr Expend 17,873 SL51824 17,795 TOTAL Street Lighting 17,873 � 17,795 ?TOTAL Transportation 17,873 - 17,795 TOTAL Expenditures ' 17,873 17,795 ;TOTAL Detail Expenditures And Other Uses 17,873 �. 17,795 Page 50 OSC Municipality Code 500344900000 (SL) LIGHTING Analysis of Changes in Fund Balance _ode Description _ Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 -F 5,787 5,787 16,800 17,873 4,714 2018 4,714 4,714 16,800 17,795 3,719 Page 51 OSC Municipality Code 500344900000 (SS) SEWER Balance Sheet ode Description Assets TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 T_ �,■ 2017 JkdACode 2018 Cash 262,413 Cash In Time Deposits 0 TOTAL Cash 262,413 Sewer Rents Receivable 92 Accounts Receivable 0 TOTAL Other Receivables (net) 92 Due From State And Federal Government 0 TOTAL State And Federal Aid Receivables p Due From Other Funds 823 NOTAL Due From Other Funds. 823 Due From Other Governments 0 TOTAL Due From Other Governments p Prepaid Expenses 286 DOTAL Prepaid Expenses - [} 'TOTAL Assets and Deferred Outflows of Resources 263,327 SS200 287,859 SS201 287,859 SS360 686 SS380 686 SS410 a SS391 414 414 SS440 0 SS480 286 -, 286 289,246 Page 52 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SS) SEWER Balance Sheet Qde C7escripfion --" • de �� Accounts Payable 559 SS600 154 TOTAL Accounts Payable 'Due 559 154_ To Other Funds 0 SS630 , _ TOTAL Due To Other Funds p Due To Employees' Retirement System 0 SS637 'TOTAL Due To Other Governments TOTAL Liabilities 154 Fund Balance Not in Spendable Form SS806 286 jTOTAL Nonspendable ce Fund Balance _ -- ��� ..._- 286 Assigned Appropriated Fund Balance 19,116 SS914 24,350 Assigned Unappropriated Fund Balance 243,652 SS915 264,456 ,TOTAL Assigned Fund Balance 262,768 288,806 TOTAL Fund Balance , ^- 262,768 289,092; ,TOTAL Liabilities, Deferred Inflows And Fund Balance g'' + 263,327 289,246 Page 53 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SS) SEWER Results of Operation Lode Description 201_7 EopOode 20 8 Revenues u Special Assessments 25,141 SS1030 25,593 TOTAL Real Property Taxes 25,141 25,593 Sewer Rents 95,716 SS2120 109,142 Interest & Penalties On Sewer Accts 115 SS2128 329 TOTAL Departmental Income 95,831 109,471 Interest And Earnings 214 SS2401 226 TOTAL Use of Money And Property 1W214 #� 226, Permits, Other 1,500 SS2590 9,000 TOTAL Licenses And Permits 1,500 9,000 Refunds of Prior Year's Expenditures 210 SS2701 Unclassified (specify) 0 SS2770 TOTAL Miscellaneous Local Sources 210 0 TOTAL Revenues 122,895 144,291 Interfund Transfers 0 SS5031 TOTAL Interfund Transfers 4 iB Bond Anticipation Notes 0 SS5730 TOTAL Proceeds of Obligations z :..�,.. . 0 TOTAL Other Sources 0�� TOTAL Detail Revenues And Other Sources 122,895 Page 54 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SS) SEWER Results of Operation Lode Descri ion 2017 Expenditures 2,675 Unallocated Insurance, Contr Expend 2,500 TOTAL Unallocated Insurance 2,500 Taxes & Assess On Munic Prop, Contr Expend 64 TOTAL Taxes & Assess On Munic Prop 64 TOTAL General Government Support 2,564 Sewer Administration, Equip & Cap Outlay 0 Sewer Administration, Contr Expend 0 TOTAL Sewer Administration 'I} ,. Sanitary Sewers, Pers Sery 8,053 Sanitary Sewers, Equip & Cap Outlay 0 Sanitary Sewers, Contr Expend 25,609 TOTAL Sanitary Sewers 33,661 Sewage Treat Disp, Contr Expend 67,680 NOTAL Sewage Treat Disp J ' ` 67,680 TOTAL Home And Community Services 101,342 Social Security, Empl Bnfts 490 Unemployment Insurance, Empl Bnfts 10 Other Employee Benefits (spec) 115 Ed,pCode 2018 SS19104 2,675 2,675 SS19504 59 _ #59 SS81102 SS81104 SS81201 SS81202 SS81204 ELM , SS81304 SS90308 SS90508 SS90898 TOTAL Employee Benefits 614 Debt Principal, Bond Anticipation Notes 14,000 SS97306 TOTAL Debt Principal 14,000 Debt Interest, Bond Anticipation Notes 6,104 SS97307 TOTAL Debt Interest 6,104 ROTAL Expenditures 124,624 Transfers, Other Funds 0 SS99019 TOTAL Operating Transfers 0 TOTAL Other Uses 0 TOTAL Detail Expenditures And Other Uses 124,624 a 7,531 16,497 24,028 69,981 69,981 94,009 452 106 558 14,000 14,000 6,666 6,666, 117,967 0 0 117,967 Page 55 OSC Municipality Code 500344900000 (SS) SEWER Analysis of Changes in Fund Balance ode Description_ _ Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balanc( TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 1 Ed,pCode JL 2018 264,498 SS8021 262,770 264,498 SS8022 262,770 122,895 144,291 124,624 117,967 262,770 SS8029 289,094 Page 56 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SS) SEWER Budget Summary Pode 1 escription 2018 dpCode 2019 Estimated Revenues Est Rev - Real Property Taxes 25,593 SS1049N 25,711 Est Rev - Departmental Income 91,200 SS1299N 105,350 Est Rev - Use of Money And Property 150 SS2499N 200 Est Rev - Miscellaneous Local Sources 5,000 SS2799N 3,000 ROTAL Estimated Revenues 121,943 134,261 Appropriated Fund Balance 19,116 SS599N 24,350 TOTAL Estimated Other Sources 19,116 24,350 ,'TOTAL Estimated Revenues And Other Sources 141,059 158,611 Page 57 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SS) SEWER Budget Summary Lode Description —� 2018 Appropriations App - General Government Support App - Home And Community Services App - Employee Benefits App - Debt Service NOTAL Appropriations TOTAL Appropriations And Other Uses EdpCode gb19 2,600 SS1999N 116,500 SS8999N 1,275 SS9199N 20,685 SS9899N 141,060 141,060 2,600 133,864 20,866 1,281 158,611 158,611 Page 58 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SW) WATER Balance Sheet de Description _ 2017 Assets SW370 Cash 1,461,762 Cash In Time Deposits 0 Petty Cash 75 TOTAL Cash 1,461,837 Water Rents Receivable 33,815 Special Assessments Receivable 0 Accounts Receivable 0 TOTAL Other Receivables (net) .33,815 Due From State And Federal Government 0 TOTAL State And Federal Aid Receivables 0 Due From Other Funds 0 TOTAL Due From Other Funds 0 Due From Other Governments 0 TOTAL Due From Other Governments _ 0 Prepaid Expenses 399 TOTAL Prepaid Expenses 399 'TOTAL Assets and Deferred Outflows of Resources 1,496 051 EdpCode 7018 SW200 1,639,476 SW201 SW210 75 1,639,551 SW350 24,351 SW370 SW380 24,351 SW410 0 SW391 SW440 SW480 1,795 1,795 1,665,697 Page 59 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SW) WATER Balance Sheet ode Descriaption 2017 iC:EdpCode�L_ f018 ccounts Payae 20,029 SW600 3,588 rTOTAL Accounts Payable. 20,029 3,588 Accrued Liabilities - 'TOTAL Accrued Liabilitie Due To Other Funds ETOTAL Due To Other Funds Due To Other Governments Due To Employees' Retirement System TOTAL Due To Other Governments SW601 a 0 823 SW630 414 823 1414 0 SW631 0 SW637 TOTAL Liabilities 20,851 4;002, W Fund Balance Not in Spendable Form 399 SW806 1,795 !TOTAL Nonspendable Fund Balance` 399 1-1795 ' Capital Reserve 0 SW878, Other Restricted Fund Balance SW899 35,533 TOTAL Restricted Fund Balance 0 3_5,533 Assigned Unappropriated Fund Balance 1,474,801 SW915 1,624,367 -TOTAL Assigned Fund_ Balance 1,4741801 1,624,367 TOTAL Fund Balance 1,475,200 —` k, 1,661,695' 1 (TOTAL Liabilities, Deferred Inflows And Fund Balance 1,496,051 1,665,697 Page 60 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SW) WATER Results of Operation ode Descrigt_ion Page 61 OSC Municipality Code 500344900000 2017 EdpCode i 2018 J Revenues Special Assessments 492,596 SW1030 500,406 TOTAL Real Property Taxes 492,596 500,406 Metered Water Sales 778,854 SW2140 726,784 Water Service Charges 1,423 SW2144 19,258 Interest & Penalties On Water Rents 7,822 SW2148 9,708 TOTAL Departmental Income 7768,100 755,750' Water Rents,other Govts 0 SW2378 TOTAL Intergovernmental Charges 0 Interest And Earnings 2,219 SW2401 3,431 TOTAL Use of Money And Property r - f 2,219 3,431 - - - Refunds of Prior Year's Expenditures 270 SW2701 565 Unclassified (specify) 400 SW2770 800 TOTAL Miscellaneous Local Sources 670; 1,365 TOTAL Revenues r 3 , ' 1,283,585 1,260,951 Interfund Transfers 0 SW5031 TOTAL Interfund Transfers }� 0 0 Serial Bonds 0 SW5710 Bond Anticipation Notes 0 SW5730 14,494 TOTAL Proceeds of Obligations �_ ,__ . _ 0 14 494 , TOTAL Other Sources 0 14,494 TOTAL Detail Revenues And Other Sources 1,283,585 1,275,445 Page 61 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SW) WATER Results of Operation Page 62 OSC Municipality Code 500344900000 20odeD17eco Ed .bode 2018' Expenditures Fiscal Agents Fees, Contr Expend 0 SW13804 TOTAL Fiscal Agents Fees - 0 0 Unallocated Insurance, Contr Expend 22,000 SW19104 23,118 r TOTAL Unallocated Insurance.0. 22,000 23,118, Taxes & Assess On Munic Prop, Contr Expend 0 SW19504 TOTAL Taxes & Assess On Munic Prop 0 q TOTAL General Government Support : 22,000 '' ;. 23,118 Water Administration, Pers Sery 19,923 SW83101 23,048 Water Administration, Equip & Cap Outlay 899 SW83102 Water Administration, Contr Expend 88,415 SW83104 20,715 TOTAL Water Administration 109,237 43,763 Source Supply Pwr & Pump, Contr Expend 684,378 SW83204 654,958 TOTAL Source Supply Pwr & Pump 684,378 654,958 Water Trans & Distrib, Pers Sery 23,087 SW83401 19,553 Water Trans & Distrib, Equip & Cap Outlay 2,960 SW83402 57,586 Water Trans & Distrib, Contr Expend 306,091 SW83404 71,667 TOTAL Water Trans & Distrib 3327137 148,806 TOTAL Home And Community Services 1,125,753 "'r 847,527 State Retirement, Empl Bnfts 1,576 SW90108 1,723 Social Security, Empl Bnfts 2,550 SW90308 2,475 Worker's Compensation, Empl Bnfts 8,200 SW90408 8,200 Unemployment Insurance, Empl Bnfts 2 SW90508 23 Hospital & Medical (dental) Ins, Empl Bnft 10,706 SW90608 10,832 Other Employee Benefits (spec) 596 SW90898 579 TOTAL Employee Benefits 23,630 23,832 Debt Principal, Serial Bonds 84,399 SW97106 85,087 Debt Principal, Bond Anticipation Notes 45,000 SW97306 45,000 TOTAL Debt Principal: ` 129,399 130,087 Debt Interest, Serial Bonds 21,790 SW97107 18,827 Debt Interest, Bond Anticipation Notes 41,476 SW97307 45,559 TOTAL Debt Interest 63,266 64,386 TOTAL Expenditures 1,364,047 1,088,950 Transfers, Other Funds 0 SW99019 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 1,364,047 1, 088,950 Page 62 OSC Municipality Code 500344900000 (SW) WATER Analysis of Changes in Fund Balance ode C7escripfii _� - Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 - I EdpCode L 2018 1,555,662 SW8021 1,475,204 1,555,662 SW8022 1,475,204 1,283,585 1,275,445 1,364,047 1,088,950 1,475,204 SW8029 1,661,703 Page 63 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (SW) WATER Budget Summary [ode Description 2018 Ed Code 2019 Estimated Revenues Est Rev - Real Property Taxes 500,406 SW1049N 538,512 Est Rev - Departmental Income 767,200 SW1299N 768,200 Est Rev - Use of Money And Property 1,600 SW2499N 2,100 TOTAL Estimated Revenues 1,269,206 1,308,812 TOTAL Estimated Revenues And Other Sources 1,269,206 1,308,812 Page 64 OSC Municipality Code 500344900000 (SW) WATER Budget Summary P ode Descri tion Appropriations App - General Government Support App - Home And Community Services App - Employee Benefits App - Debt Service TOTAL Appropriations _ TOTAL Appropriations And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 201$ EdpCode 2019 74,991 SW1999N 25,771 970,437 SW8999N 1,022,256 29,300 SW9199N 31,499 194,478 SW9899N 229,286 1,269,206 1,308,812 1,269,206 1,308,812 ® Page 65 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (TA) AGENCY Balance Sheet odei7escri tion Assets Cash 15,259 1 - - TOTAL Cash 15,259 Due From Other Funds 0 TOTAL Due From Other Funds 0 NOTAL Assets and Deferred Outflows of Resources 45.259 EdpCode ]� 2018 TA200 138,937 138,937 TA391 Page 66 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (TA) AGENCY Balance Sheet ode Desction Consolidated Payroll Individual Retirement Account Deferred Compensation State Retirement Group Insurance Nys Income Tax Federal Income Tax Income Executions Assoc & Union Dues Social Security Tax Guaranty & Bid Deposits Other Funds (specify) 'TOTAL Agency Liabilities TOTAL Liabilities TOTAL Liabilities, Deferred Inflows And Fund Balance 2017 EdpCode [ , 201,$. 0 TA10 2,888 0 TA16 0 TA17 3,191 0 TA18 499 4,439 TA20 45,573 0 TA21 3,056 0 TA22 7,548 0 TA23 0 TA24 0 TA26 8,411 10,820 TA30 20,387 0 TA85 47,382 15,259 138,937 15,259 138,937 15,259 138,937 Page 67 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Balance Sheet ode Description _ _ _ _201,7[ EdpCode', 2018 Assets Cash 28 V200 Cash In Time Deposits 0 V201 TOTAL Cash 28 0, TOTAL Assets and Deferred Outflows of Resources iA'd Page 68 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Balance Sheet Lo de Descrit,ton Fund Balance Assigned Appropriated Fund Balance ;TOTAL Assigned Fund Balance TOTAL Fund Balance NOTAL Liabilities, Deferred Inflows And Fund Balance 2017 , Ecl ode 28 V914 28 0 28 0 28 0 Page 69 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Results of Operation Code 5escripto . 0 [- 201$ -- Revenues Real Property Taxes 0 V1001 TOTAL Real Property Taxes p. 0 Other Payments In Lieu of Taxes 0 V1081 TOTAL Real Property Tax Items •:� + `' ' ' r ;�y: Interest And Earnings 0 V2401 TOTAL Use of Money And Property PrI TOTAL Revenues Interfund Transfers 0 V5031 TOTAL Intenfund Tran: fe "° "`:' 0 TOTAL Other Sources TOTAL Detail Revenues And Other Sources r'p Page 70 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Results of Operation ode Descri .tion — — .... Expenditures Debt Principal, Serial Bonds Debt Principal, Bond Anticipation Notes TOTAL Debt Principal Debt Interest, Serial Bonds Debt Interest, Bond Anticipation Notes 2017.1 EdpCode 7018 0 V97106 0 V97306 0 0 0 V97107 0 V97307 TOTAL Debt Interest " 0 0 TOTAL Expenditures 0 Transfers, Other Funds 0 V99019 TOTAL Operating Transfers TOTAL Other Uses 0 TOTAL Detail Expenditures And Other Uses 0 Page 71 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (V) DEBT SERVICE Analysis of Changes in Fund Balance ode Description 20i 7 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year 28 V8021 28 28 V8022 28 V8029 28 Page 72 OSC Municipality Code 500344900000 (W) GENERAL LONG-TERM DEBT Balance Sheet V9 de Description Assets Total Non -Current Govt Liabilities r -- TOTAL Provision To Be Made In Future Budgets NOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 2017 _ EdpCode 1 2018 1,599,168 W129 805,405 1,599,168 805,405 1,599,168 805,405 Page 73 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2018 (W) GENERAL LONG-TERM DEBT Balance Sheet ode C�escnption 201_7 Oo d de Bond Anticipation Notes Payable 401,081 W626 'TOTAL Notes Payable 401,081 0 - -- - - -- - Net Pension Liability -Proportionate Share "TOTAL Other Liabilities Bonds Payable FTOTAL Bond And Long Term Liabilities TOTAL Liabilities TOTAL Liabilities 482,994 W638 175,399 482,994 ®' 175,399' 715,093 W628 630,006 715,093 _ r 630,006 1,599 168. _ 805,405 1,599,168 - 805,405 Page 74 OSC Municipality Code 500344900000 Office of the State Comptroller TOWN OF Lansing Statement of Indebtedness For the Fiscal Year Ending 2018 3/18/2019 County of: Tompkins Municipal Code: 500344900000 First Debt Cops Comp Date of Date of Int. Amt. Orig. O/S Beg. Paid Redeemed Prior Yr. Accreted O/S End Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Dur. Year Bond Proc. Adjust. Interest of Year 2002 BOND E Water #2, Ext #3 Y 08/15/2002 03/15/2021 4.107. Y $72,935 $16,000 $4,000 $0 $0 $12,000 2002 BOND E Water #12, Ext #2 Y 08/15/2002 03/15/2021 4.10% Y $155,158 $40,000 $10,000 $0 $0 $30,000 2002 BOND E Water #19 Y 08/15/2002 03/15/2021 4.10% Y $601,152 $144,000 $36,000 $0 $0 $108,000 2010 BOND E Lansing Sto Water- 12/09/2010 08/09/2030 2.00% $747,060 $515,093 $35,087 $0 $0 $480,006 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $0 $715,093 $85,087 $0 $0 $0 $630,006 2011 BAN N Warren Rd Sewer (W) 08/12/2011 08/07/2019 2.15% $1.700,000 $326,081 $14,000 $0 $0 $312,081 2015 BAN N BONE PLAIN WTR TANK 09/15/2015 09/11/2019 3.00% $2,006,500 $1,965,500 $226,083 $0 $0 $1,739,417 2018 BAN N Drake Rd CWD #4 05/29/2018 09/11/2019 3.00% $640,000 $0 $0 $640,000 2008 BAN N Drake Rd Water #2 06/18/2008 06/09/2019 2.20% Y $145,000 $75,000 $4,000 $0 $0 $71,000 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $640,000 $2,366,581 $244,083 $0 $0 $0 $2,762,498 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $640,000 $3,081,674 $329,170 $0 $0 $0 $3,392,504 Page 75 TOWN OF Lansing Schedule of Time Deposits and Investments For the Fiscal Year Ending 2018 EDP Code Amount On Hand 9Z2001 _ $600.00 Demand Deposits 9Z2011 $5,959,427.63 Time Deposits 9Z2021 Total $5,960,027.63 COLLATERAL: - FDIC Insurance 9Z2014 Collateralized with securities held in possession of municipality or its agent 9Z2014A $6,330,937.50 Total $6,330,937.50 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 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 9Z4504A 9Z4511 9Z4512 9Z4514A Page 76 OSC Municipality Code 500344900000 TOWN OF Lansing Bank Reconciliation For the Fiscal Year Ending 2018 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-3007 $11,962 ($145) $0 $11,817 *****-3007 $2,333,525 $0 $0 $2,333,525 *****-7383118,278 $0 $0 $118,278 *****-3530 $24,029 $0 $0 $24,029 *****-3007 $8,680 $0 $0 $8,680 *****-3007 $6,222 $0 $0 $6,222 *****-3007 $119,095 $0 $0 $119,095 *****-3007 $937,185 _ $0 $0 $937,185 *****-3355 $15,118 $0 $0 $15,118 *****-9202 $275,404 _ $0 $0 $275,404 *****-5645 38,543$0 $0 $38,543 *****-8718 _ $5,259 $0 $0 $5,259 1189$287,859 __...... $0 $0 $287,859 *****-1189 $15,409 $0 $0. $15,409 *****-1189 $1,624,067 $0 $0 $1,624,067 *****-3007 $143,606 $0 $4,669 $138,937 Total Adjusted Bank Balance $5,959,428 Petty Cash $600.00 Adjustments $.00 Total Cash 9ZCASH * $5,960,028 Total Cash Balance All Funds 9ZCASHB * $5,960,028 * Must be equal Page 77 OSC Municipality Code 500344900000 TOWN OF Lansing Local Government Questionnaire For the Fiscal Year Ending 2018 6) Does your municipality have a Capital Plan? No 7) Has your municipality prepared and documented a risk assessment plan? No 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 No year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 78 Response 1) Does your municipality have a written procurement policy? Yes 2) Have the financial statements for your municipality been independently audited? No If not, are you planning on having an audit conducted? Yes 3) Does your local government participate in an insurance pool with other local Yes governments? 4) Does your local government participate in an investment pool with other local No governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) No for volunteer firefighters? 6) Does your municipality have a Capital Plan? No 7) Has your municipality prepared and documented a risk assessment plan? No 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 No year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 78 Total Full Time Employees: Total Part Time Employees: Account Description Code 9010 State Retirement System � Police and Fire Retirement 901 902 Local Pension Fund 903 90408 Social Security Worker's Compensation Insurance 90458 90508 Life Insurance Unemployment Insurance 90558 Disability Insurance 90608 Hospital and Medical (Dental) Insurance 907 Union Welfare Benefits 9085k Supplemental Benefit Payment to Disabled Fire Fighters 918 Other Employee Benefits Total 1 sa iotai rrom r-inanciai (comparative purposes only) TOWN OF Lansing Employee and Retiree Benefits For the Fiscal Year Ending 2018 l 2 79 Total # of Full # of Part # of Retirees Expenditures Time Time (All Funds) Employees Employees $230,820.79 28 11 110,425.30 $90,464.0G $2,775.48 $25,825.1 $904,169.9 $904,169.7 Page 79 OSC Municipality 500344900000 TOWN OF Lansing Energy Costs and Consumption For the Fiscal Year Ending 2018 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure asoline gallons Diesel Fuel gallons uel Oil i gallons_ Natural Gas cubic feet —� Electricity I I kilowatt-hours al tons Propane ........... gallons Page 80 CERTIFICATION OF CHIEF FISCAL OFFICER I, Edward LaVigne , hereby certify that I am the Chief Fiscal Officer of the Town of Lansing , and that the information provided in the annual financial report of the Town of Lansing , for the fiscal year ended 12/31/2018 , 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 Town of Lansing , and adopted by me as my signature for use in conjunction with the filing of the Town of Lansing's annual financial report, I am evidencing my express intent to authenticate my certification of the Town of Lansing's annual financial report for the fiscal year ended 12/31/2018_ and filed by means of electronic data transmission. Charmagne Rumgaay Name of Report Preparer if different than Chief Fiscal Officer - (607) 533-8896 Telephone Number 03/18/2019 Date of Certification Edward LaVigne Name �Or� Bookkeeper Title 29 Auburn Rd, Lansing, NY 14882 Official Address (607) 533-8896 Official Telephone Number Page 81 Municipality Code 500344900000 TOWN OF Lansing Financial Comments For the Fiscal Year Ending 2018 (H) CAPITAL PROJECTS Adiustment Reason Account Code H8012 BAN amount of $1,965,500 was included in both H626 and W626. Account Code H8015 BAN's added back to H, that were removed when project was complete. Page 82 OSC Municipality Code 50( TOWN OF LANSING Notes to the Financial Statements For the Fiscal Year Ended December 31, 2018 I. Summary of sienificant Accounting, Policies The financial statements of the Town of Lansing have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the government's accounting policies are described below. A. Financial Reaortine Entitv The Town of Lansing has a population of 11,033 according to the 2010 federal census. The incorporated Village of Lansing is located wholly within the Town. The Town is governed by Town Law and other general laws of the State of New York. The Town's legislative body is the Town Board, consisting of a Supervisor and four Councilpersons. The Supervisor, as Chief Fiscal Officer, is responsible for receiving, disbursing and having custody of all Town monies, and keeping all books of account. The Town Clerk, as Chief Recording Officer, is custodian of all Town papers and records. The financial reporting entity includes organizations, functions, and activities over which elected officials exercise oversight responsibility. Oversight responsibility is determined on the basis of financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters. The Town provides the following principal services; transportation (streets and highways), culture -recreation, planning and zoning, public improvements and general administration. Street lighting in the community of Ludlowville Lighting District #1 is provided for and funded by means of a special ad -valorem tax on real property within the lighting district. The Warren Road Business Park Lighting District #2 and Lakewatch Lighting District #3 is provided for and funded by a per unit assessment. The Southern Cayuga Lake Inter -municipal Water Commission administers and oversees the operation of the Consolidated Water District and all extensions. The furnishing of fire protection in the area of the Town outside the Village is not a Town function. Instead, it is the responsibility of the Fire Commissioners who constitute the governing board of the Lansing Fire District whose boundaries encompass the entire Town including the Village. Fire Commissioners are elected by the qualified voters living within the district. Fire district operations, including the financing thereof through real property taxation are carried out under the direction of the Fire Commissioners. The Town, therefore, has no oversight or managerial responsibility over the function. Although the functions and activities of the Town of Lansing Housing Authority are related to the Town, they are not included in the Town's reporting entity for the following reasons: 1) the Town cannot significantly influence the authority's operation; 2) the Town has no budgetary authority; 3) the authority controls surpluses and deficits; 4) the Town has no responsibility for the authority's debt, 5) the authority's Board of Commissioners control fiscal management. B. Basis of Presentation — Fund Accounting The accounts of the Town are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, equity, revenues, and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. 1. Fund Cateeories a. Governmental Funds — Governmental funds are those through which most governmental functions of the Town are financed. The acquisition, use and balances of the Town's expendable financial resources and the related liabilities are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position, rather than upon the net income determination. General Fund — the principal operating fund and includes all operations not required to be recorded in other funds. The Town utilized both the General Fund Townwide and General Fund Outside Village funds. Special Revenue Funds — used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The following Special Revenue funds are utilized: Highway Fund Townwide Highway Fund Outside Village Lighting District Fund Sewer District Fund Water District Fund Capital Proi ects Fund — used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the enterprise, or internal service funds). Debt Service Fund — used to account for current payments of principal and interest on general obligation long-term debt (and for financial resources accumulated in a reserve for payment of future principal and interest on long-term indebtedness). b. Fiduciary Funds — used to account for special activities or services provided by one department to other departments or to other governments on a cost -reimbursement basis. Included are the following; Trust & Aeencv - used to account for money (and/or property) received and held in the capacity of trustee, custodian, or agent. These include expendable trusts, non -expendable trusts and agency funds. 2. Account Grouus Account groups are used to establish accounting control and accountability for general capital assets and general long-term debt. The two account groups are not "funds". They are concerned with measurement of financial position and not results of operations. The General Capital Assets Account Grout) — used to account for land, buildings, improvements other than buildings, and equipment utilized for general government purposes, except those accounted for in proprietary funds. The General Lone -Term Debt Account Grouu — used to account for all long-term debt except that accounted for in proprietary funds. These liabilities include serial bonds, bond anticipation notes, and capital leases. C. Basis of Accountine/Measurement Focus Basis of accounting refers to when revenues and expenditures/expenses and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus. Measurement focus is the determination of what is measured, i.e. expenditures or expenses. Modified Accrual Basis — All Governmental Funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Under this basis of accounting, revenues are recorded when measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Material revenues that are accrued include real property taxes, state and federal aid, sales tax and certain user charges. If expenditures are the prime factor for determining eligibility, revenues from federal and state grants are accrued when the expenditure is made. Expenditures are recorded when incurred except that: 1) Expenditures for prepaid expenses and inventory -type items are recognized at the time of purchase. 2) Principal and interest on indebtedness are not recognized as an expenditure until due. 3) Compensated absences, such as vacation and sick leave, which vests or accumulates, are charged as an expenditure when paid. Account Grouus — General capital assets are recorded at actual or estimated cost or, in the case of gifts and contributions, at the fair market value at the time received. No provision for depreciation is made. General long-term debt liabilities are recorded at the par value of the principal amount: No liability is recorded for interest payable to maturity D. Property Taxes County real property taxes are levied annually no later than December 31St and become a lien on January 1St . Taxes are collected during the period January 11 to March 311. Taxes for county purposes (apportioned to the area of the county outside of the City of Ithaca) are levied together with taxes for the Town and special district purposes as a single bill. The towns and special districts receive the full amount of their levies annually out of the first amounts collected on the combined bills. The county assumes enforcement responsibility for all taxes levied in the towns (and for unpaid county taxes). E. Sales Tax Tompkins County, under the general authority of Article 29 of the Tax Law, imposes a 4% sales tax within its boundaries. The tax is administered and collected by the State Tax Commission in the same manner as that relating to the State imposed 4 % sales and compensating use tax. They are paid by the State to the County and the City, respectively. F. Budeetar►- Data 1. Budget Policies — The budget policies are as follows: a. No later than September 30, the Town Supervisor, as budget officer, submits a tentative budget to the Town Clerk for the fiscal year commencing the following date. The tentative budget includes proposed expenditures and the proposed means of financing for all funds. b. The tentative budget is submitted by the Town Clerk to the Town Board by October 51 for their approval, it then becomes the preliminary budget. A public hearing must be conducted to obtain taxpayer comments on or before the Thursday immediately following General Election Day. The preliminary budget as submitted or amended must be adopted by November 20,11. c. All modifications of the budget must be approved by the Town Board, and may amend the budget as necessary during the year. Unexpended appropriations lapse at the end of the fiscal year. 2. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded for budgetary control purposes to reserve that portion of the applicable appropriations. Encumbrances are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Expenditures for such commitments are recorded in the period in which the liability is incurred. G. Investments Investments are stated at cost, which approximate market value. H. Property. Plant and Eauiament — General Capital assets purchased for general governmental purposes are recorded as expenditures in the governmental funds and are capitalized at costs (or estimated historical costs for assets purchased prior to May 15, 1978) in the General Capital Assets Account Group. Contributed capital assets are recorded at fair market value at the date received. Depreciation on general capital assets, which is recorded in the Town's government -wide financial statements, has not been provided in the annual update document, nor has interest on general capital assets construction in progress been capitalized. I. Insurance The Town assumes the liability for most risk including, but not limited to, property damage and personal injury liability. Judgements and claims are recorded when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. J. Comnensatory Absences Employees accrue vacation leave based primarily on the number of years employed up to a maximum rate of 20 days per year, but may carry-over a maximum of only five workdays. Employees accrue sick leave at the rate of one sick day per month by regular full-time employees, up to a maximum of 165 days. Upon retirement, the dollar value of accumulated sick time (based upon the employee's rate of pay at the date II. of retirement) will be applied toward the cost of the retired employee's portion of the health insurance premium up to age 65. No payment for accumulated sick time will be made for a non -retirement termination. K Post Employment Benefits In addition to providing pension benefits, the Town provides health insurance coverage and survivor benefits for those retired employees and their survivors who retired prior to December 31, 2006. As of January 1, 2007, in the event the retiree predeceases the dependents, the dependents may continue health insurance coverage provided they pay the full cost of the premium. All Town employees may be eligible for these health insurance benefits if hired before January 1, 2015 (having been granted a bona -fide retirement benefit from NYSERS) and the employee has the required years of continuous full-time service with the Town in accordance with the employee handbook. Employees hired prior to 5-15-2006 — 10 years Employees hired between 5-15-2006 and 12-21-2014 - 20 years Employees hired after 1-1-2015 — not eligible Health care benefits are provided through The Greater Tompkins County Municipal Health Insurance Consortium whose premiums are based on the benefits paid during the year. The Town recognizes the cost of providing benefits by recording its share of insurance premiums as an expenditure in the year paid. The expenditure is recorded in the General, Highway, & Water Funds. The cost of providing benefits for the 11 retirees is separable from the cost of providing benefits for the 21 active employees. Stewardshia. Compliance. Accountability A. Deficit Fund Balances There were no deficit fund balances at the end of 2018. Detail Notes on All Funds and Account Groups A. Assets 1. Cash and Investments The Town investment policies are governed by state statutes. In addition, the Town has its own written investment policy. Town monies must be deposited in FDIC insured commercial banks or trust companies located within the state. The Town Supervisor, as Chief Fiscal Officer, is authorized to use demand accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury and U.S. agencies, repurchase agreements, and obligations of New York State or its localities. Collateral is required for demand deposits and certificates of deposit at 105% of all deposits not covered by federal deposit insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts. Deposits at year-end were entirely covered by federal depository insurance held by the Town's custodial bank in the Town's name. All deposits including certificates of deposit are carried at cost plus accrued interest. 2. Chances in Capital Assets A summary of changes in general capital assets follows: Balance Balance Type 12/31/17 Additions Deletions 12/31/18 K101 Land $ 513,053 $20,000 $ 533,053 K102 Buildings $1,429,683 $395,870 $52,245 $ 1,773,309 K103 Improvements $ 261,460 $ 261,460 K104 MachineryBauip $3,937,961 $491,393 $260,727 $ 4,168,627 K106 Infrastructure $6,856,787 $ 6,856,787 K107 Other Capital Assets $ 160.745 + - $ 160.745 TOTAL $13,159,689 $907,263 $312,972 $13,753,980 4 B. Liabilities 1. Pension Plans Plan Descriotion The Town of Lansing participates in the New York State and Local Employees' Retirement System (ERS). This is a cost-sharing multiple -employer retirement system. The System provides retirement benefits as well as death and disability benefits. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law (NYSRRSSL). As set forth in the NYSRSSL, the Comptroller of the State of New York (Comptroller) serves as sole trustee and administrative head of the Systems. The Comptroller shall adopt and may amend rules and regulations for the custody and control of their funds. The Systems issue a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the New York State and Local Retirement Systems, Gov. Alfred E. Smith State Office Building, Albany, NY 12244. Funding Policv The Systems are noncontributory except for employees who joined the New York State and Local Employees' Retirement System after July 27, 1976 who contribute 3% of their salary. Under the authority of the NYSRSSL, the Comptroller shall certify annually the rates expressed as proportions of payroll members, which shall be used in computing the contributions required to be made by employers to the pension accumulation fund. The Town of Lansing is required to contribute at an actuarially determined rate. The required contributions for the current year and two preceding years were: ERS 2016 244,424 2017 235,506 2018 230,250 The Town's contributions made to the Systems were equal to 100 percent of the contributions required for each year. 2. Short Term Debt Summary of Short Term Debt Outstanding 12/31/17 Additions BANS $2,366,581 $ 640,000 Reductions $ 244,083 Outstanding 12/31/18 $ 2,762,498 On June 17, 2008, a $145,000 BAN was borrowed to pay for a Water District #2 that was created on Drake Road, in The Town of Lansing. The 10th installment of $4,000.00 was paid on June 8, 2018. On August 12, 2011, a $668,199 BAN was refinanced to pay for a Sewer District that was created on Warren Road, in the Town of Lansing. $14,000 was paid on August 7, 2018. On September 15, 2015, a $2,006,500 BAN was borrowed to pay for Bone Plain Water Tank Project in The Town of Lansing. $41,000 from Water fund and $185.083 from the original BAN was paid toward principal on September 12, 2018. On May 29, 2018, a $640,000 BAN was borrowed to pay for Water District #4 on Drake Road, in the Town of Lansing. No principal payments were made in 2018. 3. Long Term Debt a. On December 31, 2018 the total outstanding indebtedness of the Town Aggregated $3,392,504. Of this amount, $87,943,341 is subject to the constitutional debt limit and represents 3.9 % of the Town's debt limit. b. Serial Bonds — The Town borrows money in order to acquire land or equipment or construct buildings and improvements. This enables the cost of these capital assets to be borne by the present and future taxpayers receiving the benefit of the capital assets. These long-term liabilities, which are full faith and credit debt of the local government, are recorded in the General Long Term Debt Account Group. c. Summary of Long Term Debt Outstanding Outstanding 12/31/17 Additions Reductions 12/31/18 Serial Bonds $ 200,000 +0 - 50,000 $150,000 State Loan $ 515.093 +0 - 35.087 $480.006 $ 715,093 + - 85,087 $ 630,006 d. Maturitv Schedule - See Supplemental Section of Annual Update Document. C. Fund Equity 1. Reserves The Capital projects fund equity includes capital reserve funds established for the following purposes: Purpose Balance 12/31/2018 The Highway Fund (DA) equity includes capital reserve funds established for the following purposes: Highway Equipment $ 15,118.32 The General Fund (A) equity includes capital reserve funds established for the following purposes: Purpose Excess Dog Control Revenues Non -Recurring Repairs Reserve for Park & Rec Equip Technology Parkland & Trailways Balance 12/31/2018 $ 13,694.81 $ 118,278.32 $ 8,680.40 $ 6,221.99 $ 24,028.85 2. Prior Period Adiustments to Fund Balance H Fund Prior year Adjustment decrease for $401,081 older BAN's added back into H626 0