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Home My WebLink About2017 AUDAll 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 12/31/2017 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 2016 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2017: (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 2016 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 7) Schedule of Other Post Employment Benefits (OPEB) All numbers in this report will be rounded to the nearest dollar. Page 2 (A) GENERAL Balance Sheet Code Description Assets Cash Cash In Time Deposits Petty Cash TOTAL Cash Accounts Receivable TOTAL Other Receivables (net) Due From State And Federal Government TOTAL State And Federal Aid Receivables Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses Cash Special Reserves TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 1,740,315 A200 1,532,172 9 A201 9 525 A210 525 1,740,849 1,532,706 30,760 A380 23,412 30,760 23,412 A410 0 0 0 A391 0 0 0 A440 0 0 0 21,636 A480 15,392 21,636 15,392 126,648 A230 144,712 126,648 144,712 1,919,893 1,716,223 Page 3 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (A) GENERAL Balance Sheet :ode Description 2016 EdpCode j 2017 Accounts Payable 62,226 A600 137,977 TOTAL Accounts Payable 62,226 137,977 Accrued Liabilities A601 0 TOTAL Accrued Liabilities 0 0 Bond Anticipation Notes Payable A626 0 TOTAL Notes Payable 0 0 Overpayments & Clearing Account A690 0 TOTAL Other Liabilities 0 0 Due To Other Funds A630 0 TOTAL Due To Other Funds 0 0 Due To Other Governments A631 0 Due To Employees' Retirement System A637 0 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 62,226 137,977 Fund Balance Not in Spendable Form 21,636 A806 15,392 TOTAL Nonspendable Fund Balance 21,636 15,392 General Reserve A870 26,628 Reserve For Excess Dog Control Revenues 15,509 A872 15,007 Reserve For Repairs 111,139 A882 118,084 Reserve For Debt A884 0 TOTAL Restricted Fund Balance 126,648 159,719 Assigned Appropriated Fund Balance 215,000 A914 207,000 TOTAL Assigned Fund Balance 215,000 207,000 Unassigned Fund Balance 1,494,383 A917 1,196,135 TOTAL Unassigned Fund Balance 1,494,383 1,196,135 TOTAL Fund Balance 1,857,667 1,578,246 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,919,893 1,716,223 Page 4 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (A) GENERAL Results of Operation Code Description 2016 EdpCode 2017 Revenues Real Property Taxes 1,027,607 A1001 896,021 TOTAL Real Property Taxes 1,027,607 896,021 Other Payments In Lieu of Taxes 75,969 A1081 62,547 Interest & Penalties On Real Prop Taxes 7,741 A1090 7,701 TOTAL Real Property Tax Items 83,710 70,248 Franchises 36,494 A1170 38,788 TOTAL Non Property Tax Items 36,494 38,788 Clerk Fees 1,690 A1255 1,550 Other General Departmental Income 1,760 A1289 2,971 Public Pound Charges, Dog Control Fees 90 A1550 200 Park And Recreational Charges 348,881 A2001 378,041 Other Home & Community Services Income 18,750 A2189 3,200 TOTAL Departmental Income 371,170 385,961 General Services, Inter Govemment 1,981 A2210 419 Youth Recreation Services, Other Govts 18,265 A2350 18,610 TOTAL Intergovernmental Charges 20,246 19,029 Interest And Earnings 2,849 A2401 2,726 Rental, Other (specify) 15,558 A2440 16,208 Commissions 167 A2450 25 TOTAL Use of Money And Property 18,574 18,959 Games of Chance 10 A2530 10 Bingo Licenses 456 A2540 379 Dog Licenses 21,979 A2544 21,073 Licenses, Other A2545 0 TOTAL Licenses And Permits 22,445 21,462 Fines And Forfeited Bail 52,719 A2610 58,682 Fines & Pen -Dog Cases 1,155 A2611 960 TOTAL Fines And Forfeitures 53,874 59,642 Sales of Scrap & Excess Materials 29,500 A2650 24,500 Sales, Other 53 A2655 55 Sales of Real Property A2660 3,981 Insurance Recoveries A2680 55,491 TOTAL Sale of Property And Compensation For Loss 29,553 84,027 Refunds of Prior Year's Expenditures 25,052 A2701 909 Gifts And Donations 15,380 A2705 9,498 Grants From Local Governments 4,056 A2706 0 Unclassified (specify) 5,105 A2770 5,000 TOTAL Miscellaneous Local Sources 49,594 15,407 St Aid, Revenue Sharing 27,085 A3001 27,085 St Aid, Mortgage Tax 291,096 A3005 344,780 St Aid - Other (specify) A3089 0 St Aid, Youth Programs 888 A3820 888 TOTAL State Aid 319,069 372,753 TOTAL Revenues 2,032,336 1,982,296 Page 5 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (A) GENERAL Results of Operation Code Description Other Sources Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources 2016 EdpCode ! 2017 A5031 TOTAL Detail Revenues And Other Sources 2,032,336 1,982,296 Page 6 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (A) GENERAL Results of Operation Code Description 2016 EdpCode 2017 Expenditures Legislative Board, Pers Sery 38,964 A10101 38,964 Legislative Board, Contr Expend 357 A10104 692 TOTAL Legislative Board 39,321 39,656 Municipal Court, Pers Sery 114,810 A11101 119,886 Municipal Court, Equip & Cap Outlay A11102 0 Municipal Court, Contr Expend 10,655 A11104 10,018 TOTAL Municipal Court 125,465 129,904 Supervisor,pers Sery 119,625 A12201 99,426 Supervisor,equip & Cap Outlay A12202 0 Supervisor,contr Expend 8,437 A12204 4,597 TOTAL Supervisor 128,062 104,023 Auditor, Contr Expend 10,100 A13204 10,100 TOTAL Auditor 10,100 10,100 Budget, Contr Expend 930 A13404 0 TOTAL Budget 930 0 Fiscal Agents Fees, Contr Expend 286 A13804 0 TOTAL Fiscal Agents Fees 286 0 Clerk,pers Sery 81,963 A14101 81,456 Clerk,equip & Cap Outlay A14102 0 Clerk,contr Expend 15,128 A14104 10,787 TOTAL Clerk 97,091 92,243 Law, Contr Expend 69,498 A14204 109,724 TOTAL Law 69,498 109,724 Personnel, Pers Sery 7,000 A14301 6,800 Personnel, Contr Expend 268 A14304 717 TOTAL Personnel 7,268 7,517 Engineer, Contr Expend 23,670 A14404 28,173 TOTAL Engineer 23,670 28,173 Central Services Admin,pers Sery 3,184 A16101 3,248 Central Services Admin,equip & Cap Outlay 10,454 A16102 4,941 Central Services Admin,contr Expend 18,926 A16104 17,763 TOTAL Central Services Admin 32,564 25,952 Buildings, Pers Sery 15,843 A16201 10,338 Buildings, Equip & Cap Outlay A16202 0 Buildings, Contr Expend 53,551 A16204 145,125 TOTAL Buildings 69,395 155,462 Central Garage, Contr Expend 3,280 A16404 3,059 TOTAL Central Garage 3,280 3,059 Central Print & Mail,contr Expend 2,561 A16704 3,734 TOTAL Central Print & Mail 2,561 3,734 Unallocated Insurance, Contr Expend 41,717 A19104 45,055 TOTAL Unallocated Insurance 41,717 45,055 Municipal Assn Dues, Contr Expend 4,650 A19204 4,650 TOTAL Municipal Assn Dues 4,650 4,650 Page 7 OSC Municipality Code 500344900000 (A) GENERAL Results of Operation Code Description Expenditures Judgements And Claims, Contr Expend TOTAL Judgements And Claims Pur of Land/right of Way, Contr Expend TOTAL Pur of Land/right of Way Taxes & Assess On Munic Prop, Contr Expend TOTAL Taxes & Assess On Munic Prop Other Gen Govt Support, Contr Expend TOTAL Other Gen Govt Support TOTAL General Government Support Police, Pers Sery Police, Contr Expend TOTAL Police Traffic Control, Pers Sery Traffic Control, Contr Expen TOTAL Traffic Control Control of Animals, Contr Expend TOTAL Control of Animals TOTAL Public Safety Street Admin, Pers Sery Street Admin, Equip & Cap Outlay Street Admin, Contr Expend TOTAL Street Admin Garage, Pers Sery Garage, Equip & Cap Outlay Garage, Contr Expend TOTAL Garage Street Lighting, Contr Expend TOTAL Street Lighting TOTAL Transportation Programs For Aging, Contr Expend TOTAL Programs For Aging TOTAL Economic Assistance And Opportunity Recreation Admini, Pers Sery Recreation Admini, Equip & Cap Outlay Recreation Admini, Contr Expend TOTAL Recreation Admini Parks, Pers Sery Parks, Equip & Cap Outlay Parks, Contr Expend TOTAL Parks Playgr & Rec Centers, Pers Sery Playgr & Rec Centers, Equip & Cap Outlay Playgr & Rec Centers, Contr Expend TOTAL Playgr 8, Rec Centers Special Rec Facility, Pers Sery TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 8 2016 EdpCode 2017 A19304 0 0 0 A19404 0 0 0 775 A19504 775 775 775 A19894 0 0 0 656,631 760,028 13,721 A31201 13,046 A31204 0 13,721 13,046 25,759 A33101 26,218 11,915 A33104 15,761 37,673 41,979 21,480 A35104 21,774 21,480 21,774 72,875 76,799 111,578 A50101 114,483 A50102 0 3,505 A50104 1,544 115,083 116,027 5,893 A51321 5,201 13,538 A51322 0 29,941 A51324 123,874 49,372 129,075 3,300 A51824 3,488 3,300 3,488 167,756 248,591 9,500 A67724 9,500 9,500 9,500 9,500 9,500 150,808 A70201 159,358 A70202 0 3,516 A70204 3,338 154,324 162,696 47,629 A71101 49,123 33,525 A71102 33,826 115,882 A71104 69,202 197,036 152,151 11,164 A71401 27,731 A71402 40,669 13,122 A71404 11,642 24,286 80,042 11,125 A71801 12,066 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (A) GENERAL Results of Operation Code Description 2016 EdpCode 2017 Expenditures Special Rec Facility, Equip & Cap Outlay A71802 0 Special Rec Facility, Contr Expend 409 A71804 541 TOTAL Special Rec Facility 11,534 12,607 Youth Prog, Pers Sery 11,627 A73101 13,602 Youth Prog, Equip & Cap Outlay A73102 0 Youth Prog, Contr Expend 159,200 A73104 173,694 TOTAL Youth Prog 170,827 187,295 Joint Youth Prog, Pers Sery 30,022 A73201 27,654 Joint Youth Prog, Contr Expend 42,194 A73204 44,810 TOTAL Joint Youth Prog 72,215 72,464 Library, Pers Sery 1,524 A74101 322 TOTAL Library 1,524 322 Historian, Pers Sery 5,271 A75101 5,376 Historian, Contr Expend 646 A75104 452 TOTAL Historian 5,917 5,828 Historical Property, Contr Expend A75204 0 TOTAL Historical Property 0 0 Other Performing Arts, Contr Expend 9,012 A75604 4,510 TOTAL Other Performing Arts 9,012 4,510 Adult Recreation, Pers Sery 3,090 A76201 3,055 Adult Recreation, Contr Expend 7,244 A76204 5,520 TOTAL Adult Recreation 10,334 8,575 TOTAL Culture And Recreation 657,008 686,491 Comm Beautification, Contr Expend A85104 0 TOTAL Comm Beautification 0 0 Disp of Real Prop, Contr Expend 7,700 A86744 0 TOTAL Disp of Real Prop 7,700 0 Flood & Erosion Control, Pers Sery A87451 1,991 Flood & Erosion Control, Contr Expend A87454 15,006 TOTAL Flood & Erosion Control 0 16,998 Gen Natural Resources, Contr Expend 2,465 A87904 2,306 TOTAL Gen Natural Resources 2,465 2,306 Cemetery, Pers Sery 3,507 A88101 1,940 Cemetery, Equip & Cap Outlay A88102 0 Cemetery, Contr Expend 23 A88104 364 TOTAL Cemetery 3,530 2,304 TOTAL Home And Community Services 13,695 21,607 State Retirement System 90,215 A90108 67,811 Social Security, Employer Cont 49,154 A90308 49,470 Worker's Compensation, Empl Bnfts 44,726 A90408 45,000 Unemployment Insurance, Empl Bnfts 3,645 A90508 2,447 Hospital & Medical (dental) Ins, Empl Bnft 144,990 A90608 182,404 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 TOTAL Operating Transfers TOTAL Other Uses TOTAL Detall Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 E EdpCode ! 2017 11,496 A90898 11,570 344,226 358,701 1,921,691 2,161,717 A99019 100,000 0 100,000 0 100,000 1,921,691 2,261,717 Page 10 OSC Municipality Code 500344900000 (A) GENERAL Analysis of Changes In Fund Balance Code 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 2017 2016 Ed Code 2017 1,747,022 A8021 1,857,667 A8012 1,747,022 A8022 1,857,667 2,032,336 1,982,296 1,921,691 2,261,717 1,857,667 A8029 1,578,263 Page 11 OSC Municipality Code 500344900000 (A) GENERAL Budget Summary Code Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Real Property Tax Items Est Rev - Non Property Tax Items Est Rev - Departmental Income Est Rev - Intergovernmental Charges Est Rev - Use of Money And Property Est Rev - Licenses And Permits Est Rev - Fines And Forfeitures Est Rev - Sale of Prop And Comp For Loss Est Rev - Miscellaneous Local Sources Est Rev - State Aid TOTAL Estimated Revenues Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2017 I EdpCode I 2018 896,021 A1049N 947,623 67,243 A1099N 44,667 32,000 A1199N 30,000 337,210 A1299N 352,720 20,765 A2399N 18,610 18,740 A2499N 19,140 22,260 A2599N 21,460 46,000 A2649N 50,000 68,050 A2699N 34,750 18,000 A2799N 4,500 227,973 A3099N 277,973 1,754,262 1,801,443 215,000 A599N 207,000 215,000 207,000 1,969,262 2,008,443 Page 12 OSC Municipality Code 500344900000 (A) GENERAL Budget Summary Code 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 TOTAL Appropriations TOTAL Appropriations And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2017 EdpCode 2018 666,342 A1999N 680,320 73,950 A3999N 74,107 166,288 A5999N 169,197 9,500 A6999N 9,500 653,550 A7999N 642,819 29,500 A8999N 29,500 370,132 A9199N 403,000 1,969,262 2,008,443 1,969,262 2,008,443 Page 13 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet (:ode Descripfion 2016 EdpCode 2017 1 Assets Cash 386,003 B200 338,356 Cash In Time Deposits 8201 0 Petty Cash 8210 0 TOTAL Cash 386,003 338,356 Accounts Receivable 25,218 B380 41,297 TOTAL Other Receivables (net) 25,218 41,297 Due From State And Federal Government B410 0 TOTAL State And Federal Aid Receivables 0 0 Due From Other Funds B391 0 TOTAL Due From Other Funds 0 0 Due From Other Governments B440 0 TOTAL Due From Other Governments 0 0 Prepaid Expenses 3,993 B480 5,371 TOTAL Prepaid Expenses 3,993 5,371 TOTAL Assets and Deferred Outflows of Resources 415,214 385,024 Page 14 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet :ode Description 2016 EdpCode 2017 Accounts Payable 4,205 B600 11,046 TOTAL Accounts Payable 4,205 11,046 Accrued Liabilities 8601 0 TOTAL Accrued Liabilities 0 0 Due To Other Funds B630 0 TOTAL Due To Other Funds 0 0 Due To Other Governments 8631 0 Due To Employees' Retirement System 6637 0 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 4,205 11,046 Fund Balance Not in Spendable Form 3,993 8806 5,371 TOTAL Nonspendable Fund Balance 3,993 5,371 Assigned Unappropriated Fund Balance 407,016 8915 368,608 TOTAL Assigned Fund Balance 407,016 368,608 TOTAL Fund Balance 411,009 373,978 TOTAL Liabilities, Deferred Inflows And Fund Balance 415,214 385,024 Page 15 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Description 2016 EdpCode 2017 Revenues Sales Tax (from County) 250,447 81120 224,858 TOTAL Non Property Tax Items 250,447 224,858 Safety Inspection Fees 1,500 B1560 1,600 Zoning Fees 1,525 B2110 2,175 TOTAL Departmental Income 3,025 3,775 Interest And Earnings 429 B2401 484 TOTAL Use of Money And Property 429 484 Building And Alteration Permits 65,478 B2555 66,712 Permits, Other 11,830 82590 7,470 TOTAL Licenses And Permits 77,308 74,182 Sales of Scrap & Excess Materials B2650 2,500 Sales, Other 239 B2655 85 TOTAL Sale of Property And Compensation For Loss 239 2,585 Refunds of Prior Year's Expenditures 912 B2701 0 Unclassified (specify) 82770 0 TOTAL Miscellaneous Local Sources 912 0 TOTAL Revenues 332,360 305,884 Interfund Transfers B5031 0 TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 0 TOTAL Detail Revenues And Other Sources 332,360 305,884 Page 16 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Results of Operation Code Description 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 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 Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 17 2016 EdpCode 96,269 B36201 B36204 96,269 96,269 B80101 880102 19,923 880104 19,923 B80201 B80202 106,380 880204 106,380 126,302 16,156 B90108 5,860 B90308 8,737 B90408 360 B90508 15,750 B90608 1,371 B90898 48,234 270,805 899019 0 0 270,805 2017 124,544 0 124,544 124,544 0 28,008 15,681 43,689 0 0 117,262 117,262 160,951 20,105 7,569 8,800 284 18,892 1,770 57,419 342,914 0 0 0 342,914 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG 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 Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 349,454 B8021 411,009 349,454 B8022 411,009 332,360 305,884 270,805 342,914 411,009 88029 373,980 Page 18 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Code Description 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 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2017 I EdpCode _ 2018 226,176 B1199N 221,364 2,400 B1299N 2,500 350 62499N 400 53,800 B2599N 64,300 125 B2699N 125 282,851 288,689 282,851 288,689 Page 19 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary Code Description Appropriations 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 2017 2017 1 EdpCode I 2018 98,341 B3999N 133,080 B8999N 51,430 B9199N 282,851 282,851 96,209 128,080 64,400 288,689 288,689 Page 20 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Balance Sheet :ode Description Assets Cash Cash In Time Deposits TOTAL Cash Accounts Receivable TOTAL Other Receivables (net) Due From State And Federal Government TOTAL State And Federal Aid Receivables Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses Cash Special Reserves TOTAL Restricted Assets TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 i 291,579 DA200 379,874 DA201 0 291,579 379,874 2,154 DA380 2,288 2,154 2,288 DA410 0 0 0 DA391 0 0 0 DA440 0 0 0 17,900 DA480 20,335 17,900 20,335 5 DA230 15,011 5 15,011 311,638 417,507 Page 21 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DA) HIGHWAY -TOWN -WIDE Balance Sheet :ode Description 2016 EdpCode 2017 Accounts Payable 57,700 DA600 91,240 TOTAL Accounts Payable 57,700 91,240 Accrued Liabilities DA601 0 TOTAL Accrued Liabilities 0 0 Due To Other Funds DA630 0 TOTAL Due To Other Funds 0 0 Due To Other Governments DA631 0 Due To Employees' Retirement System DA637 0 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 57,700 91,240 Fund Balance Not in Spendable Form 17,900 DA806 20,335 TOTAL Nonspendable Fund Balance 17,900 20,335 Capital Reserve 5 DA878 15,011 TOTAL Restricted Fund Balance 5 15,011 Assigned Unappropriated Fund Balance 236,033 DA915 290,922 TOTAL Assigned Fund Balance 236,033 290,922 TOTAL Fund Balance 253,938 326,268 TOTAL Liabilities, Deferred Inflows And Fund Balance 311,638 417,507 Page 22 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DA) HIGHWAY -TOWN -WIDE Results of Operation Code Description 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 Snow Removal 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 TOTAL Sale of Property And Compensation For Loss Refunds of Prior Year's Expenditures Unclassified (specify) TOTAL Miscellaneous Local Sources TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers Bond Anticipation Notes TOTAL Proceeds of Obligations TOTAL Other Sources TOTAL Detail Revenues And Other Sources 2016 ! EdpCode 2017 806,803 DA1001 998,730 806,803 998,730 57,558 DA1081 66,034 57 DA1090 0 57,616 66,034 DA2300 55,100 100,364 DA2302 100,364 55,100 914 DA2401 1,001 100,364 DA2414 55,100 101,278 56,101 18,703 DA2650 3,526 DA2680 0 18,703 3,526 12,825 DA2701 0 8,116 DA2770 9,180 20,941 9,180 1,105,705 1,188,669 DA5031 100,000 0 100,000 DA5730 0 0 0 0 100,000 1,105,705 1,288,669 Page 23 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Results of Operation code Description Expenditures Judgements And Claims, Contr Expend TOTAL Judgements And Claims TOTAL General Government Support Machinery, Pers Sery Machinery, Equip & Cap Outlay Machinery, Contr Expend TOTAL Machinery Brush And Weeds, Pers Sery Brush And Weeds, Contr Expend TOTAL Brush And Weeds Snow Removal, Pers Sery Snow Removal, Contr Expend TOTAL Snow Removal Services Other Govts, Pers Sery Services Other Govts, Contr Expend TOTAL Services Other Govts 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) TOTAL Employee Benefits TOTAL Expenditures Transfers, Other Funds TOTAL Operating Transfers TOTAL Other Uses TOTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 DA19304 0 0 0 0 0 124,423 DA51301 118,034 191,886 DA51302 149,883 157,890 DA51304 164,863 474,199 432,779 62,830 DA51401 64,106 15,000 DA51404 8,432 77,830 72,538 152,101 DA51421 179,218 129,802 DA51424 139,710 281,902 318,928 77,070 DA51481 77,415 82,481 DA51484 51,716 159,551 129,131 993,483 953,376 75,278 DA90108 78,904 25,103 DA90308 26,386 21,366 DA90408 21,500 2,015 DA90508 1,754 140,243 DA90608 128,248 5,871 DA90898 6,171 269,875 262,963 1,263,358 1,216,339 DA99019 0 0 0 0 0 1,263,358 1,216,339 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 Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 411,590 DA8021 253,938 411,590 DA8022 253,938 1,105,705 1,288,669 1,263,358 1,216,339 253,938 DA8029 326,271 Page 25 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Real Property Tax Items Est Rev - Intergovernmental Charges Est Rev - Use of Money And Property Est Rev - Sale of Prop And Comp For Loss Est Rev - Miscellaneous Local Sources TOTAL Estimated Revenues TOTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 7E 2017 EdpCode 2018 998,729 DA1049N 1,013,054 66,034 DA1099N 39,201 55,000 DA2399N 93,945 56,150 DA2499N 94,895 30,000 DA2699N 13,000 DA2799N 6,000 1,218,913 1,247,095 1,218,913 1,247,095 Page 26 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DA) HIGHWAY -TOWN -WIDE Budget Summary Code Description 2017 I EdpCode Appropriations App - Transportation App - Employee Benefits TOTAL Appropriations TOTAL Appropriations And Other Uses 926,813 DA5999N 292,100 DA9199N 1,218,913 1,218,913 2018 957,595 289,500 1,247,095 1,247,095 0 Page 27 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Balance Sheet Code Description � _ � 2016 EdpCode Assets Cash 679,503 DB200 Cash In Time Deposits DB201 TOTAL Cash Accounts Receivable TOTAL Other Receivables (net) Due From State And Federal Government TOTAL State And Federal Aid Receivables Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources 679,503 114,882 DB380 114,882 DB410 0 DB391 0 DB440 0 17,198 DB480 17,198 811,583 2017 533,234 0 533,234 234,017 234,017 0 0 0 0 0 0 16,637 16,637 783,888 Page 28 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Balance Sheet C7ode Description 2016 EdpCode Accounts Payable 14,467 DB600 TOTAL Accounts Payable 14,467 Accrued Liabilities DB601 TOTAL Accrued Liabilities 0 Due To Other Funds DB630 TOTAL Due To Other Funds 0 Due To Other Governments DB631 Due To Employees' Retirement System DB637 TOTAL Due To Other Governments 0 TOTAL Liabilities 14,467 Fund Balance Not in Spendable Form 17,198 DB806 TOTAL Nonspendable Fund Balance 17,198 Assigned Unappropriated Fund Balance 779,918 DB915 TOTAL Assigned Fund Balance 779,918 TOTAL Fund Balance 797,117 TOTAL Liabilities, Deferred Inflows And Fund Balance 811,583 2017 792 792 0 0 0 0 0 0 0 792 16,637 16,637 766,459 766,459 783,096 783,888 Page 29 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Results of Operation Code Description Revenues ---�� Sales Tax (from County) TOTAL Non Property Tax Items Interest And Earnings TOTAL Use of Money And Property Insurance Recoveries TOTAL Sale of Property And Compensation For Loss Refunds of Prior Year's Expenditures Gifts And Donations Unclassified (specify) TOTAL Miscellaneous Local Sources St Aid, Consolidated Highway Aid TOTAL State Aid TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources 2016 EdpCode 2017 1,147,084 DB1120 1,250,360 1,147,084 1,250,360 804 DB2401 785 804 785 DB2680 0 0 0 DB2701 0 30,000 DB2705 375 DB2770 500 30,375 500 245,681 DB3501 283,561 245,681 283,561 1,423,943 1,535,206 DB5031 0 0 0 0 0 1,423,943 1.535,206 Page 30 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Results of Operation Code Description 2016 EdpCode 2017 Expenditures Judgements And Claims, Contr Expend 1,000 DB19304 TOTAL Judgements And Claims 1,000 0 TOTAL General Government Support 1,000 0 Maint of Streets, Pers Sery 250,898 DB51101 312,980 Maint of Streets, Equip & Cap Outlay 101,027 DB51102 102,086 Maint of Streets, Contr Expend 375,893 DB51104 374,137 TOTAL Maint of Streets 727,818 789,203 Perm Improve Highway, Pers Sery 77,836 DB51121 94,374 Perm Improve Highway, Equip & Cap Outlay 25,576 DB51122 40,000 Perm Improve Highway, Contr Expend 350,000 DB51124 395,257 TOTAL Perm Improve Highway 453,412 529,632 TOTAL Transportation 1,181,230 1,318,834 State Retirement, Empl Bnfts 69,691 DB90108 67,110 Social Security, Empl Bnfts 19,757 DB90308 24,397 Worker's Compensation, Empl Bnfts 11,965 DB90408 16,896 Unemployment Insurance, Empl Bnfts 268 DB90508 0 Hospital & Medical (dental) Ins, Empl Bnft 104,180 D690608 116,283 Other Employee Benefits (spec) 4,621 DB90898 5,706 TOTAL Employee Benefits 210,482 230,391 TOTAL Expenditures 1,392,712 1,549,226 Transfers, Other Funds DB99019 0 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 1,392,712 1,549,226 Page 31 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN 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 Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 Ed Code 2017 765,885 DB8021 797,117 765,885 DB8022 797,117 1,423,943 1,535,206 1,392,712 1,549,226 797,117 DB8029 783,098 Page 32 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Budget Summary (Code Description 2017 [ EdpCode 1 2018 Estimated Revenues Est Rev - Non Property Tax Items 1,308,873 DB1199N 1,171,561 Est Rev - Use of Money And Property 800 DB2499N 800 Est Rev - Miscellaneous Local Sources 200 DB2799N 200 Est Rev - State Aid 200,000 DB3099N 200,000 TOTAL Estimated Revenues 1,509,873 1,372,561 TOTAL Estimated Revenues And Other Sources 1,509,873 1,372,561 Page 33 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (DB) HIGHWAY -PART -TOWN Budget Summary Code Description 2017 EdpOode j 2018 Appropriations App - Transportation 1,280,873 DB5999N 1,142,561 App - Employee Benefits 229,000 DB9199N 230,000 TO'T'AL Apropriations 1,509,873 1,372,561 TOTAL Ap�lbljrl9Uons And Other Wes 1,509,873 1,372,561 Page 34 OSC Municipality Code 500344900000 (H) CAPITAL PROJECTS Balance Sheet !Code Description Assets Cash TOTAL Cash Y11'iA IURIff 3116 1141036 Uulflo&A 1311W90,83 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 �[-- 2016EdpCode 173,841 H2O0 173,841 MAI 2017 185,083 185,083 MOW Page 35 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (H) CAPITAL PROJECTS Balance Sheet :ode Description 2016 EdpCode 2017 Accounts Payable 5,602 H600 TOTAL Accounts Payable 5,602 0 Bond Anticipation Notes Payable 2,006,500 H626 1,965,500 TOTAL Notes Payable 2,006,500 1,965,500 TOTAL Liabilities 2,012,102 1,965,500 Fund Balance Unassigned Fund Balance -1,838,262 H917 -1,780,417 TOTAL Unassigned Fund Balance -1,838,262 -1,780,417 TOTAL Fund Balance -1,838,262 -1,780,417 TOTAL Liabilities, Deferred Inflows And Fund Balance 173,841 185,083 Page 36 OSC Municipality Code 500344900000 (H) CAPITAL PROJECTS Results of Operation Code [description Revenues Premium & Accrued Interest On Obligations TOTAL Miscellaneous Local Sources TOTAL Revenues Bond Anticipation Notes TOTAL Proceeds of Obligations TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 1 EdpCode j 2017 17,780 H2710 17,780 0 17,780 0 H5730 59,654 0 59,654 0 59,654 17,780 59,654 Page 37 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (H) CAPITAL PROJECTS Results of Operation Code Description 2016 EdpCode 2017 Expenditures Traffic Viol Bureau, Equip & Cap Outlay H11302 TOTAL Traffic Viol Bureau 0 0 TOTAL General Government Support 0 0 Water Capital Projects, Equip & Cap Outlay 1,042,427 H83972 1,808 TOTAL Water Capital Projects 1,042,427 1,808 TOTAL Home And Community Services 1,042,427 1,808 Debt Principal, Bond Anticipation Notes H97306 TOTAL Debt Principal 0 0 TOTAL Expenditures 1,042,427 1,808 TOTAL Detail Expenditures And Other Uses 1,042,427 1,808 Page 38 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (H) CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description _ — �_ 2016 _�L EdpCode j 2017 Analysis of Changes In Fund Balance Fund Balance - Beginning of Year -813,616 H8021 -1,838,263 Restated Fund Balance - Beg of Year -813,616 H8022 -1,838,263 ADD - REVENUES AND OTHER SOURCES 17,780 59,654 DEDUCT - EXPENDITURES AND OTHER USES 1,042,427 1,808 Fund Balance - End of Year -1,838,263 H8029 -1,780,417 Page 39 OSC Municipality Code 500344900000 (K) GENERAL FIXED ASSETS Balance Sheet Code Description Assets Land Buildings Improvements Other Than Buildings Machinery And Equipment Infrastructure Other Capital Assets TOTAL Fixed Assets (net) Deferred Outflows of Resources - Pensions TOTAL Deferred Outflows of Resources TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 517,504 K101 513,053 1,432,821 K102 1,429,683 262,160 K103 261,460 3,800,333 K104 3,937,961 6,853,825 K106 6,856,787 119,558 K107 160,745 12,986,201 13,159,689 514,482 K496 514,482 0 13,500,683 13,159,689 Page 40 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (K) GENERAL FIXED ASSETS Balance Sheet :ode Description Liabilities, Deferred Inflows And Fund Balance Total Non -Current Govt Assets TOTAL Investments in Non -Current Government Assets TOTAL Fund Balance TOTAL 2016 EdpCode 2017 13,500,683 K159 13,159,689 13,500,683 13,159,689 13,500,683 13,159,689 13,5b6,883 13,159,689 Page 41 OSC Municipality Code 500344900000 (SD) DRAINAGE Balance Sheet Code Description Assets Cash TOTAL Cash Due From Other Funds TOTAL Due From Other Funds TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 42 2018 EdpCode 18,703 SD200 18,703 SD391 0 18,703 2017 39,304 39,304 0 39,304 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SD) DRAINAGE Balance Sheet Code Description 2016 EdpCode 2017 Accounts Payable 2,230 SD600 TOTAL Accounts Payable 2,230 0 Due To Other Funds SD630 TOTAL Due To Other Funds 0 0 TOTAL Liabilities 2,230 0 Fund Balance Assigned Unappropriated Fund Balance 16,473 SD915 39,304 TOTAL Assigned Fund Balance 16,473 39,304 TOTAL Fund Balance 16,473 39,304 TOTAL Liabilities, Deferred Inflows And Fund Balance 18,703 39,304 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 2017 2016 EdpCode 2017 SD1030 23,117 0 23,117 10 SD2401 29 10 29 10 23,146 10 23,146 Page 44 OSC Municipality Code 500344900000 (SD) DRAINAGE Results of Operation Code Description Expenditures Drainage, Contr Expend TOTAL Drainage TOTAL Home And Community Services TOTAL Expenditures TOTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 f EdpCode 2017 6,218 SD85404 315 6,218 315 6,218 315 6,218 315 6,218 315 Page 45 OSC Municipality Code 500344900000 (SD) DRAINAGE Analysis of Changes in Fund Balance Code 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 2017 Page 46 2016 EdpCode 22,679 S K2' SD8012 22,679 S SC22 10 6,218 16,470 SD8029 2017 16,470 16,470 23,146 315 39,300 OSC Municipality Code 500344900000 (SL) LIGHTING Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Cash TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 47 2016 EdpCode 2017 7,311 SL200 6,278 SL201 0 7,311 6,278 7,311 6,278 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SL) LIGHTING Balance Sheet Code Description 2016 EdpCode 2017 Accounts Payable 1,524 SL600 1,565 TOTAL Accounts Payable 1,524 1,565 Accrued Liabilities SL601 0 TOTAL Accrued Liabilities 0 0 Due To Other Funds SL630 0 TOTAL Due To Other Funds 0 0 Due To Other Governments SL631 0 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 1,524 1,565 Fund Balance Assigned Unappropriated Fund Balance 5,787 SL915 4,714 TOTAL Assigned Fund Balance 5,787 4,714 TOTAL Fund Balance 5,787 4,714 TOTAL Liabilities, Deferred Inflows And Fund Balance 7,311 6,278 Page 48 OSC Municipality Code 500344900000 (SL) LIGHTING Results of Operation Code Description Revenues Special Assessments TOTAL Real Property Taxes TOTAL Revenues TOTAL Detail Revenues Arid Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 j EdpCode j 2017 17,550 SL1030 16,800 17,550 16,800 17,550 16,800 17,550 16,800 Page 49 OSC Municipality Code 500344900000 (SL) LIGHTING Results of Operation Code Description Expenditures Street Lighting, Contr Expend TOTAL Street Lighting TOTAL Transportation TOTAL Expenditures TOTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 50 2016 1 EdpCode 1 2017 16,814 16,814 16,814 16,814 16,814 SL51824 17,873 17,873 17,873 17,873 17,873 OSC Municipality Code 500344900000 (SL) LIGHTING Analysis of Changes in Fund Balance Pode 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 2017 Page 51 2016 EdpCode 2017 5,051 SL8021 5,787 5,051 SL8022 5,787 17,550 16,800 16,814 17,873 5,787 SL8029 4,714 OSC Municipality Code 500344900000 (SS) SEWER Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Cash Sewer Rents Receivable Accounts Receivable TOTAL Other Receivables (net) Due From State And Federal Government TOTAL State And Federal Aid Receivables Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 52 2016 EdpCode 2017 251,128 SS200 262,413 SS201 0 251,128 262,413 601 SS360 92 SS380 0 601 92 SS410 0 0 0 12,990 SS391 823 12,990 823 SS440 0 0 0 264,719 263,327 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SS) SEWER Balance Sheet Code Description Accounts Payable TOTAL Accounts Payable Due To Other Funds TOTAL Due To Other Funds Due To Employees' Retirement System TOTAL Due To Other Governments TOTAL Liabilities Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance 2016 EdpCode 221 SS600 221 SS630 0 SS637 0 221 264,498 SS915 264,498 264,498 264,719 2017 559 559 0 0 0 0 559 262,768 262,768 262,768 263,327 Page 53 OSC Municipality Code 500344900000 (SS) SEWER Results of Operation Code Description Revenues Special Assessments TOTAL Real Property Taxes Sewer Rents Interest & Penalties On Sewer Accts TOTAL Departmental Income Interest And Earnings TOTAL Use of Money And Property Permits, Other TOTAL Licenses And Permits Refunds of Prior Year's Expenditures Unclassified (specify) TOTAL Miscellaneous Local Sources TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers Bond Anticipation Notes TOTAL Proceeds of Obligations TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 23,436 SS1030 25,141 23,436 25,141 77,909 SS2120 95,716 538 SS2128 115 78,447 95,831 199 SS2401 214 199 214 21,000 SS2590 1,500 21,000 1,500 SS2701 210 SS2770 0 0 210 123,083 122,895 SS5031 0 0 0 SS5730 0 0 0 0 0 123,083 122,895 Page 54 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SS) SEWER Results of Operation Code Description 2016 EdpCode j 2017 Expenditures Unallocated Insurance, Contr Expend SS19104 2,500 TOTAL Unallocated Insurance 0 2,500 Taxes & Assess On Munic Prop, Contr Expend 2,564 SS19504 64 TOTAL Taxes & Assess On Munic Prop 2,564 64 TOTAL General Government Support 2,564 2,564 Sewer Administration, Equip & Cap Outlay SS81102 0 Sewer Administration, Contr Expend SS81104 0 TOTAL Sewer Administration 0 0 Sanitary Sewers, Pers Sery 12,837 SS81201 8,053 Sanitary Sewers, Equip & Cap Outlay SS81202 0 Sanitary Sewers, Contr Expend 7,529 SS81204 25,609 TOTAL Sanitary Sewers 20,366 33,661 Sewage Treat Disp, Contr Expend 52,524 SS81304 67,680 TOTAL Sewage Treat Disp 52,524 67,680 TOTAL Home And Community Services 72,890 101,342 Social Security , Empl Bnfts 776 SS90308 490 Unemployment Insurance, Empl Bnfts 4 SS90508 10 Other Employee Benefits (spec) 182 SS90898 115 TOTAL Employee Benefits 962 614 Debt Principal, Bond Anticipation Notes 12,000 SS97306 14,000 TOTAL Debt Principal 12,000 14,000 Debt Interest, Bond Anticipation Notes 6,144 SS97307 6,104 TOTAL Debt Interest 6,144 6,104 TOTAL Expenditures 94,561 124,624 Transfers, Other Funds SS99019 0 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 94,561 124,624 Page 55 OSC Municipality Code 500344900000 (SS) SEWER Analysis of Changes in Fund Balance b. ode Description 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 Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 235,976 SS8021 264,498 0 SS8015 235,976 SS8022 264,498 123,083 122,895 94,561 124,624 264,498 SS8029 262,770 Page 56 OSC Municipality Code 500344900000 (SS) SEWER Budget Summary Code Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Departmental Income Est Rev - Use of Money And Property Est Rev - Miscellaneous Local Sources TOTAL Estimated Revenues Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2017 j EdpCode 25,141 SS1049N 68,975 SS1299N 150 SS2499N 15,000 SS2799N 109,266 SS599N 0 109,266 2018 25,593 91,200 150 5,000 121,943 19,116 19,116 141,059 Page 57 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SS) SEWER Budget Summary Code Description2017 Ed e F 2018 Appropriations App - General Government Support 8,763 SS1999N 2,600 App - Home And Community Services 79,039 SS8999N 116,500 App - Employee Benefits 1,360 SS9199N 1,275 App - Debt Service 20,104 SS9899N 20,685 TOTAL Appropriations 109,266 141,060 TOTAL Appropriations And Other Uses 109,266 141,060 Page 58 OSC Municipality Code 500344900000 (SW) WATER Balance Sheet Code Description Assets Cash Cash In Time Deposits Petty Cash TOTAL Cash Water Rents Receivable Special Assessments Receivable Accounts Receivable TOTAL Other Receivables (net) Due From State And Federal Government TOTAL State And Federal Aid Receivables Due From Other Funds TOTAL Due From Other Funds Due From Other Governments TOTAL Due From Other Governments Prepaid Expenses TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 1 1,537,192 SW200 1,461,762 SW201 0 75 SW210 75 1,537,267 1,461,837 43,592 SW350 33,815 S W 370 0 SW380 0 43,592 33,815 SW410 0 0 0 SW391 0 0 0 SW440 0 0 0 379 SW480 399 379 399 1,581,238 1,496,051 Page 59 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SW) WATER Balance Sheet Code Descrlpfion 2016 EdpCode 2017 Accounts Payable 12,586 SW600 20,029 TOTAL Accounts Payable 12,586 20,029 Accrued Liabilities SW601 0 TOTAL Accrued Liabilities 0 0 Due To Other Funds 12,990 SW630 823 TOTAL Due To Other Funds 12,990 823 Due To Other Governments SW631 0 Due To Employees' Retirement System SW637 0 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 25,576 20,851 Fund Balance Not in Spendable Form 379 SW806 399 TOTAL Nonspendable Fund Balance 379 399 Capital Reserve SW878 0 TOTAL Restricted Fund Balance 0 0 Assigned Unappropriated Fund Balance 1,555,283 SW915 1,474,801 TOTAL Assigned Fund Balance 1,555,283 1,474,801 TOTAL Fund Balance 1,555,662 1,475,200 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,581,238 1,496,051 Page 60 OSC Municipality Code 500344900000 (SW) WATER Results of Operation Code Description Revenues Special Assessments TOTAL Real Property Taxes Metered Water Sales Water Service Charges Interest & Penalties On Water Rents TOTAL Departmental Income Water Rents,other Govts TOTAL Intergovernmental Charges Interest And Earnings TOTAL Use of Money And Property Refunds of Prior Year's Expenditures Gifts And Donations Unclassified (specify) TOTAL Miscellaneous Local Sources TOTAL Revenues Interfund Transfers TOTAL Interfund Transfers Serial Bonds Bond Anticipation Notes TOTAL Proceeds of Obligations TOTAL Other Sources TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 481,976 SW1030 492,596 481,976 492,596 826,042 SW2140 778,854 5,706 SW2144 1,423 12,583 SW2148 7,822 844,331 788,100 SW2378 0 0 0 2,132 SW2401 2,219 2,132 2,219 S W 2701 270 20,000 SW2705 400 SW2770 400 20,400 670 1,348,838 1,283,585 SW5031 0 0 0 SW5710 0 S W 5730 0 0 0 0 0 1,348,838 1,283,585 Page 61 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SW) WATER Results of Operation Code Description 2016 EdpCode 2017 Expenditures Fiscal Agents Fees, Contr Expend 1,817 SW13804 0 TOTAL Fiscal Agents Fees 1,817 0 Unallocated Insurance, Contr Expend 21,000 SW 19104 22,000 TOTAL Unallocated Insurance 21,000 22,000 Judgements And Claims, Contr Expend 2,500 SW19304 TOTAL Judgements And Claims 2,500 0 Pur of Land/right of Way, Equip&cap Outlay SW19402 TOTAL Pur of Land/right of Way 0 0 Taxes & Assess On Munic Prop, Contr Expend SW19504 0 TOTAL Taxes & Assess On Munic Prop 0 0 TOTAL General Government Support 25,317 22,000 Water Administration, Pers Sery 19,243 SW83101 19,923 Water Administration, Equip & Cap Outlay SW83102 899 Water Administration, Contr Expend 58,613 SW83104 88,415 TOTAL Water Administration 77,855 109,237 Source Supply Pwr & Pump, Contr Expend 731,920 SW83204 684,378 TOTAL Source Supply Pwr & Pump 731,920 684,378 Water Trans & Distrib, Pers Sery 47,197 SW83401 23,087 Water Trans & Distrib, Equip & Cap Outlay 68,884 SW83402 2,960 Water Trans & Distrib, Contr Expend 132,254 SW83404 306,091 TOTAL Water Trans & Distrib 248,335 332,137 TOTAL Home And Community Services 1,058,110 1,125,753 State Retirement, Empl Bnfts 1,583 SW90108 1,576 Social Security, Empl Bnfts 3,912 SW90308 2,550 Worker's Compensation, Empl Bnfts 8,167 SW90408 8,200 Unemployment Insurance, Empl Bnfts 172 SW90508 2 Hospital & Medical (dental) Ins, Empl Bnft 8,466 SW90608 10,706 Other Employee Benefits (spec) 915 SW90898 596 TOTAL Employee Benefits 23,215 23,630 Debt Principal, Serial Bonds 78,725 SW97106 84,399 Debt Principal, Bond Anticipation Notes 4,000 SW97306 45,000 TOTAL Debt Principal 82,725 129,399 Debt Interest, Serial Bonds 24,579 SW97107 21,790 Debt Interest, Bond Anticipation Notes 36,547 SW97307 41,476 TOTAL Debt Interest 61,127 63,266 TOTAL Expenditures 1,250,495 1,364,047 Transfers, Other Funds SW99019 0 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 1,250,495 1,364,047 Page 62 OSC Municipality Code 500344900000 (SW) WATER 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 Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 Ed Code 2017 1,457,319 SW8021 1,555,662 1,457,319 SW8022 1,555,662 1,348,838 1,283,585 1,250,495 1,364,047 1,555,662 SW8029 1,475,204 Page 63 OSC Municipality Code 500344900000 (SW) WATER Budget Summary Code Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Departmental Income Est Rev - Use of Money And Property TOTAL Estimated Revenues TOTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2017 EdpCode jL 2018 492,596 SW1049N 500,406 779,200 SW1299N 767,200 1,600 SW2499N 1,600 1,273,396 1,269,206 1,273,396 1,269,206 Page 64 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (SW) WATER Budget Summary Code Description 2017 j EdpCode j 2018 Appropriations App - General Government Support 72,293 SW1999N 74,991 App - Home And Community Services 981,088 SW8999N 970,437 App - Employee Benefits 27,350 SW9199N 29,300 App - Debt Service 192,665 SW9899N 194,478 TOTAL Appropriations 1,273,396 1,269,206 TOTAL Appropriations And Other Uses 1,273,396 1,269,206 Page 65 OSC Municipality Code 500344900000 (TA) AGENCY Balance Sheet Code Description Assets Cash TOTAL Cash Due From Other Funds TOTAL Due From Other Funds TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 66 2016 EdpCode 2017 I 13,028 TA200 15,259 13,028 15,259 TA391 0 0 0 13,028 15,259 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (TA) AGENCY Balance Sheet !Code Description 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 2016 2,077 10,951 13,028 13,028 13,028 EdpCode TA10 TA16 TA17 TA18 TA20 TA21 TA22 TA23 TA24 TA26 TA30 TA85 2017 0 0 0 0 4,439 0 0 0 0 0 10,820 0 15,259 15,259 15,259 Page 67 OSC Municipality Code 500344900000 (V) DEBT SERVICE Balance Sheet Code Description Assets Cash Cash In Time Deposits TOTAL Cash TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 68 2016 EdpCode 2017 28 V200 V201 28 28 28 28 28 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (V) DEBT SERVICE Balance Sheet Code Description 2016 EdpCode 2017 Fund Balance Assigned Appropriated Fund Balance 28 V914 28 TMAL Assigned Fund Balance 28 28 TOTAL Fund Balance 28 28 T0'rAL Lialfllities, Defeered fnTibws And Fund Balance 28 28 Page 69 OSC Municipality Code 500344900000 (V) DEBT SERVICE Results of Operation Code Description Revenues Real Property Taxes TOTAL Real Property Taxes Other Payments In Lieu of Taxes TOTAL Real Property Tax Items Interest And Earnings TOTAL Use of Money And Property TOTAL Revenues 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 2017 Page 70 2016 EdpCode 2017 V1001 0 0 0 V1081 0 0 0 V2401 0 0 0 0 0 V5031 0 0 0 0 0 0 0 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 (V) DEBT SERVICE Results of Operation Code Description 2016 EdpCode 2017 Expenditures Debt Principal, Serial Bonds V97106 0 Debt Principal, Bond Anticipation Notes V97306 0 TOTAL Debt Principal 0 0 Debt Interest, Serial Bonds V97107 0 Debt Interest, Bond Anticipation Notes V97307 0 TOTAL Debt Interest 0 0 TOTAL Expenditures 0 0 Transfers, Other Funds V99019 0 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 0 0 Page 71 OSC Municipality Code 500344900000 (V) DEBT SERVICE 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 Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 72 2016 EdpCode 2017 28 V8021 28 28 V8022 28 28 V8029 28 OSC Municipality Code 500344900000 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description Assets Total Non -Current Govt Liabilities TOTAL Provision To Be Made In Future Budgets TOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 2016 EdpCode 2017 2,085,792 W129 1,599,168 2,085,792 1,599,168 2,085,792 1,599,168 Page 73 OSC Municipality Code 500344900000 (W) GENERAL LONG-TERM DEBT Balance Sheet Code Description Bond Anticipation Notes Payable TOTAL Notes Payable Net Pension Liability -Proportionate Share TOTAL Other Liabilities Bonds Payable TOTAL Bond And Long Term Liabilities Deferred Inflows of Resources - Pensions TOTAL Deferred Inflows of Resources TOTAL Liabilities TOTAL Liabilities TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2017 Page 74 2016 EdpCode 419,081 W626 419,081 867,219 W638 867,219 799,492 W628 799,492 W697 0 2,085,792 2,085,792 2017 401,081 401,081 482,994 482,994 715,093 715,093 0 1,599,168 1,599,168 OSC Municipality Code 500344900000 uTrice oT Ine -)tate l.om ptroner t v w N tit Lansing Statement of Indebtedness For the Fiscal Year Ending 2017 County of: Tompkins O/S Beg. Paid Redeemed Prior Yr. Municipal Code: 500344900000 Issued of Year Dur. Year Bond Proc. First Debt Cops Comp Date of Date of Int. $4,000 Year Code Description Flag Flag Issue Maturity Rate Var? 2002 BOND E Water #2, Ext #3 Y 08/15/2002 03/15/2021 4.10% Y 2002 BOND E Water District #12, Ext Y 08/15/2002 03/15/2021 4.10% Y #2 $549,492 $34,399 $0 $0 2002 BOND E Water #19 Y 08/15/2002 03/15/2021 4.1076 Y 2010 BOND E Lansing Sta Water- 12/09/2010 08/09/2030 2.00% $14,000 EFC $o $2,006,500 $2,006,500 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $0 2011 BAN N Warren Rd Sewer 08/12/2011 08/12/2013 2.00% $0 2015 BAN N BONE PLAIN WTR TANK 09/15/2015 09/14/2016 1.75% $0 PROJECT $0 $0 $3,225,073 $143,399 2008 BAN N Drake Rd 06/18/2008 06/18/2029 2.207. Y Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year Pagel,, 2/13/2018 Amt. Orig. O/S Beg. Paid Redeemed Prior Yr. Accreted Issued of Year Dur. Year Bond Proc. Adjust. Interest $72,935 $20,000 $4,000 $0 $0 $155,158 $49,000 $9,000 $0 $0 $601,152 $181,000 $37,000 $0 $o $747,060 $549,492 $34,399 $0 $0 $0 $799,492 $84,399 $0 $0 $0 $1,700,000 $340,081 $14,000 $0 $o $2,006,500 $2,006,500 $41,000 $0 $0 $145,000 $79,000 $4,000 $0 $0 $0 $2,425,581 $59,000 $0 $0 $0 $0 $3,225,073 $143,399 So $o $0 O(S End of Tear $16,000 $40,-.00 $144,000 $515,093 5715,093 $326,081 $1,965,500 $75,--.... $2,366,581 $3;081,674 TOWN OF Lansing Schedule of Time Deposits and Investments For the Fiscal Year Ending 2017 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 $850.00 9Z2011 $4,913,246.95 9Z2021 $0.00 $4,914,096.95 9Z2014 $0.00 9Z2014A $5,652,952.35 $5,652,952.35 9Z4501 9Z4502 9Z4504A 9Z4511 9Z4512 9Z4514A Page'i� OSC Municipality Code 500344900000 TOWN OF Lansing Bank Reconciliation For the Fiscal Year Ending 2017 Include All Checking, Savings and C. D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-3007 $11,509 $0 $2 $11,506 *****-7383 $118,084 $0 $0 $118,084 *****-3530 $15,005 $0 $0 $15,005 *****-3007 $5,509 $0 $0 $5,509 *****-3007 $6,115 $0 $0 $6,115 *****-3007 $233,212 $0 $0 $233,212 *****-3355 $15,011 $0 $0 $15,011 *****-1189 $141,392 $0 $297 $141,095 *****-9202 $185,083 $0 $0 $185,083 *****-5645 $39,304 $0 $0 $39,304 $6,278 $0 $0 $6,278 *****-1189 $262,413 $0 $0 $262,413 *****-3007 $15,440 $0 $431 $15,009 *****-6249 $28 $0 $0 $28 *****-3007 $1,859,031 $0 $0 $1,859,031 *****-3007 $679,897 $0 $0 $679,897 *****-1189 $1,320,667 $0 $0 $1,320,667 Total Adjusted Bank Balance $4,913,247 Petty Cash $850.00 Adjustments $,00 Total Cash 9ZCASH * $4,914,097 Total Cash Balance All Funds 9ZCASHB * $4,914,097 * Must be equal Page I OSC Municipality Code 500344900000 TOWN OF Lansing Local Government Questionnaire For the Fiscal Year Ending 2017 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? g) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page "I Total Full Time Employees: Total Part Time Employees: Account Description Code 90108 State Retirement System 90158 90258 Police and Fire Retirement TOWN OF Lansing Employee and Retiree Benefits For the Fiscal Year Ending 2017 25. 72! Total i— # of Full # of Part # of Retirees Expenditures Time Time (Ail Funds) Employees Employees $235,505.72' 2 8 Local Pension Fund I I Page I OSC Municipality 500344900000 Energy Type Gasoline Diesel Fuel Fuel Oil Natural Gas Electricity Coal Propane TOWN OF Lansing Energy Costs and Consumption For the Fiscal Year Ending 2017 Total Total Volume Expenditures Page f30 Units Of Measure gallons gallons gallons cubic feet kilowatt-hours tons gallons Alternative Units Of Measure TOWN OF Lansing Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2017 Annual OPEB Cost and Net OPEB Obligation 1. Type of Other Post Employment Benefits Plan 2. Annual Required Contribution(ARC) 3. Interest on Net OPEB Obligation 4. Adjustment to Annual Required Contribution 5. Annual OPEB Expense 6. Less: Actual Contribution Made 7. Increase in Net OPEB Obligation 8. Net OPEB Obligation - beginning of year 9. Net OPEB Obligation - end of year 10. Total Other Post Employment Benefits as reported in Accounts 683 in Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed (Actual Contribution Made/Annual OPEB Cost) Funded Status and Funding Process 12. Actuarial Accrued Liability(AAL) 13. Less: Actuarial Value of Plan Assets 14. Unfunded Actuarial Accrued Liability(UAAL) 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 16. Annual Covered Payroll (of active employees covered by the plan) 17. UAAL as Percentage of Annual Covered Payroll Other OPEB Information 18. Date of most recent actuarial valuation 19. Actuarial method used 20. Assumed rate of return on investments discount rate 21. Amortization period of UAAL(in years) 00% Page 01 OSC Municipality 500344900000 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 12/31/2017 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 12/31/2017 and filed by means of electronic data transmission. Charmagne Rumgay Name of Report Preparer if different than Chief Fiscal Officer (607; 533-8896 Telephone Number 02/14/2018 Date of Certification Mail (8 Edward LaVigne Name Supervisor Title 29 Auburn Road, Lansinq, NY14882 Official Address X6071 533-8819 Official Telephone Number Page 1 Municipality Code 500344900000 TOWN OF Lansing Financial Comments For the Fiscal Year Ending 2017 (SD) DRAINAGE Adiustment Reason Account Code SD8012 Our AUD records for 2016 Fund Balance were $16,472.72. I'm not sure why the state's records carried forward is $16,470! Page OSC Municipality Code 50( TOWN OF LANSING Notes to the Financial Statements For the Fiscal Year Ended December 31, 2017 1. Summary of significant 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 Reporting! Entity 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 Councilmen. 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 Categories 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 Proiects 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. Fidueiary 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 & ARenev - 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 Group. - 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 Group, - 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 Groups - 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 3151 and become a lien on January 1. Taxes are collected during the period January I I to March 315'. 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 in the city). 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. Budeetary 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 51h 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". 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 Equipment — 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 Emplovment 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 1-1-2015 (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 12 retirees is separable from the cost of providing benefits for the 25 active employees. Stewardship. Compliance. Accountabilitv A. Deficit Fund Balances There were no deficit fund balances at the end of 2017. 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. Changes in Capital Assets A summary of changes in general capital assets follows: Balance Balance Type 12/31/16 Additions Deletions 12/31/17 K101 Land $ 517,504 -4,451 $ 513,053 K102 Buildings $1,432,821 -3,138 $ 1,429,683 K103 Improvements $ 262,160 - 700 $ 261,460 K104 Machinery/Eauiv $3,800,333 +375,309 -237,681 $ 3,937,961 K106 Infrastructure $6,853,825 +2,962 $ 6,856,787 K107 Other Capital Assets $ 119.558 + 54.707 -13.520 $ 160.745 TOTAL $12,986,201 +432,978 -259,490 $13,159,689 4 B. Liabilities 1. Pension Plans Plan Descriution 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. Fundine 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 2015 310,120 2016 244,424 2017 235,506 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 Outstanding 12/31/16 Additions Reductions 12/31/17 BANS $2,425,581 $ $ 59,000 $ 2,366,581 On June 17, 2008, a $145,000 BAN was borrowed to pay for a Water District that was created on Drake Road, in The Town of Lansing. The 9th installment of $4,000.00 was paid on June 11, 2017. On August 12, 2012, 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 6, 2017. 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 was paid on September 14, 2017. 3. Long Term Debt a. On December 31, 2017 the total outstanding indebtedness of the Town Aggregated $3,081,674. Of this amount, $85,998,847 is subject to the constitutional debt limit and represents 3.6 % 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 12/31/16 Additions Reductions 12/31/17 Serial Bonds $ 250,000 +0 - 50,000 $200,000 State Loan $ 549.492 +0 - 34.399 $515.093 $ 799,492 + - 84,399 $ 715,093 d. Maturitv Schedule - See Supplemental Section of Annual Update Document. C. Fund Enuity 1. Reserves The Capital projects fund equity includes capital reserve funds established for the following purposes: Purpose Balance 12/31/2017 The Highway Fund (DA) equity includes capital reserve funds established for the following purposes: Highway Equipment $ 15,010.78 The General Fund (A) equity includes capital reserve funds established for the following purposes: Purpose Balance 12/31/2017 Excess Dog Control Revenues $ 15,006.81 Non-Recurring Repairs $ 118,083.77 Reserve for Park & Rec Equip $ 5,508.67 Technology $ 6,115.06 Parkland & Trailways $ 15,004.76 2. Prior Period Adiustments to Fund Balance SD Fund 2017 Fund Balance was increased by $2.72 (Our AUD records for 2016 Fund Balance were $16,472.72. The balance brought forward from the state's records is $16,470!) Adjustments were made in the OSC changes in fund equity page in previous year adjustments. 6