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Home My WebLink About2021 AUDAll Numbers in This Report Have Been Rounded To The Nearest Dollar ************************************************************************************************************************************* ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report *** AUTHORIZATION ANNUAL FINANCIAL REPORT For The TOWN of Lansing County of Tompkins UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2021 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Lansing Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2020 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2021: *** FINANCIAL SECTION *** (A) GENERAL (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 2020 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits All numbers in this report will be rounded to the nearest dollar. 6) Schedule of Energy Costs and Consumption Page 2 Code Description 2020 EdpCode 2021 (A) GENERAL Balance Sheet Assets Cash 1,052,728 A200 955,372 Petty Cash 525 A210 525 Cash From Obligations 5,468 A220 4,266 TOTAL Cash 1,058,721 960,164 Accounts Receivable 21,357 A380 26,642 TOTAL Other Receivables (net) 21,357 26,642 Prepaid Expenses 16,281 A480 23,355 TOTAL Prepaid Expenses 16,281 23,355 Cash Special Reserves 200,944 A230 158,319 TOTAL Restricted Assets 200,944 158,319 TOTAL Assets and Deferred Outflows of Resources 1,297,303 1,168,480 OSC Municipality Code 500344900000Page 3 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL 2020 EdpCode 2021Code Description Balance Sheet A600Accounts Payable 63,32160,459 TOTAL Accounts Payable 63,32160,459 A601Accrued Liabilities 9,4324,638 TOTAL Accrued Liabilities 9,4324,638 A730Guaranty & Bid Deposits 800800 TOTAL Other Deposits 800800 A720Group Insurance 1,5213,477 TOTAL Other Liabilities 1,5213,477 A637Due To Employees' Retirement System 1,9451,192 TOTAL Due To Other Governments 1,9451,192 70,564 77,019TOTAL Liabilities Fund Balance A806Not in Spendable Form 23,35516,281 TOTAL Nonspendable Fund Balance 23,35516,281 A870General Reserve 30,25174,218 A872Reserve For Excess Dog Control Revenues 21,49220,194 A882Reserve For Repairs 106,576106,531 TOTAL Restricted Fund Balance 158,319200,944 A914Assigned Appropriated Fund Balance 200,000118,500 TOTAL Assigned Fund Balance 200,000118,500 A917Unassigned Fund Balance 709,787891,014 TOTAL Unassigned Fund Balance 709,787891,014 1,226,738 1,091,461TOTAL Fund Balance 1,297,303 1,168,480TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 4 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Revenues A1001 1,132,6741,147,404Real Property Taxes TOTAL Real Property Taxes 1,147,404 1,132,674 A1081 13,96412,986Other Payments In Lieu of Taxes A1090 8,0545,900Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 18,886 22,017 A1170 39,66038,594Franchises TOTAL Non Property Tax Items 38,594 39,660 A1255 1,6961,730Clerk Fees A1289798Other General Departmental Income A1550 180290Public Pound Charges, Dog Control Fees A2001 449,530368,101Park And Recreational Charges A2189 10,48518,140Other Home & Community Services Income TOTAL Departmental Income 389,059 461,891 A2350 23,35931,193Youth Recreation Services, Other Govts TOTAL Intergovernmental Charges 31,193 23,359 A2401 1,5713,142Interest And Earnings A2410 14,15014,370Rental of Real Property A2440 19,2816,223Rental, Other (specify) A2450 4736Commissions TOTAL Use of Money And Property 23,771 35,050 A2544 23,70322,749Dog Licenses TOTAL Licenses And Permits 22,749 23,703 A2610 37,69426,342Fines And Forfeited Bail A2611 455500Fines & Pen-Dog Cases TOTAL Fines And Forfeitures 26,842 38,149 A2650 26,00045,000Sales of Scrap & Excess Materials A2655 6147Sales, Other A2660 50035,416Sales of Real Property A2680 1,775 Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 80,462 28,336 A2701 7,3222,595Refunds of Prior Year's Expenditures A2705 7,534195Gifts And Donations A2750 27,08517,775AIM Related Payments A2770 416,271Unclassified (specify) TOTAL Miscellaneous Local Sources 26,835 41,981 A3005 397,075303,607St Aid, Mortgage Tax A3820888St Aid, Youth Programs TOTAL State Aid 304,495 397,075 TOTAL Revenues 2,110,288 2,243,895 A5031 17,74013,234Interfund Transfers TOTAL Interfund Transfers 13,234 17,740 TOTAL Other Sources 13,234 17,740 TOTAL Detail Revenues And Other Sources 2,123,522 2,261,635 Page 5 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A10101 38,96438,964Legislative Board, Pers Serv A10104 1091,792Legislative Board, Contr Expend TOTAL Legislative Board 40,756 39,073 A11101 111,724110,901Municipal Court, Pers Serv A11104 6,5395,684Municipal Court, Contr Expend TOTAL Municipal Court 116,586 118,263 A12201 116,367103,068Supervisor,pers Serv A12204 4,1544,537Supervisor,contr Expend TOTAL Supervisor 107,605 120,521 A13204 13,50013,500Auditor, Contr Expend TOTAL Auditor 13,500 13,500 A13804 4,4241,842Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 1,842 4,424 A14101 101,18696,559Clerk,pers Serv A14104 12,0068,970Clerk,contr Expend TOTAL Clerk 105,528 113,191 A14204 120,976116,301Law, Contr Expend TOTAL Law 116,301 120,976 A14301 2,2001,200Personnel, Pers Serv A14304 348236Personnel, Contr Expend TOTAL Personnel 1,436 2,548 A14404 139,83855,361Engineer, Contr Expend TOTAL Engineer 55,361 139,838 A16101 5,0003,447Central Services Admin,pers Serv A16102 22,32844,831Central Services Admin,equip & Cap Outlay A16104 37,77233,580Central Services Admin,contr Expend TOTAL Central Services Admin 81,858 65,100 A162012,369Operation of Plant, Pers Serv A162022,200Operation of Plant, Equip & Cap Outlay A16204 76,317178,728Operation of Plant, Contr Expend TOTAL Operation of Plant 183,296 76,317 A16404 3,8383,072Central Garage Contr Expend TOTAL Central Garage Contr Expend 3,072 3,838 A16704 8402,568Central Print & Mail Contr Expend TOTAL Central Print & Mail Contr Expend 2,568 840 A19104 55,15756,117Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 56,117 55,157 A19204 3,6504,850Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 4,850 3,650 A19504 8,3818,228Taxes & Assess On Munic Prop, Contr Expend TOTAL Taxes & Assess On Munic Prop 8,228 8,381 TOTAL General Government Support 898,904 885,617 A31201 8,6328,693Police, Pers Serv TOTAL Police 8,693 8,632 A33101 18,80522,101Traffic Control, Pers Serv Page 6 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A33104 11,8959,775Traffic Control, Contr Expen TOTAL Traffic Control 31,877 30,701 A35104 22,10121,960Control of Animals, Contr Expend TOTAL Control of Animals 21,960 22,101 TOTAL Public Safety 62,530 61,434 A50101 116,90284,142Street Admin, Pers Serv A50104 4,22518,103Street Admin, Contr Expend TOTAL Street Admin 102,245 121,128 A51321 6,0197,021Garage, Pers Serv A51324 59,71956,478Garage, Contr Expend TOTAL Garage 63,499 65,738 A51824 3,6704,082Street Lighting, Contr Expend TOTAL Street Lighting 4,082 3,670 TOTAL Transportation 169,826 190,535 A67724 9,7509,750Programs For Aging, Contr Expend TOTAL Programs For Aging 9,750 9,750 TOTAL Economic Assistance And Opportunity 9,750 9,750 A70201 180,607162,960Recreation Admini, Pers Serv A70204 2,7362,782Recreation Admini, Contr Expend TOTAL Recreation Admini 165,741 183,343 A71101 92,51068,409Parks, Pers Serv A71102 48,90077,378Parks, Equip & Cap Outlay A71104 126,936117,713Parks, Contr Expend TOTAL Parks 263,500 268,346 A71401 46,30422,066Playgr & Rec Centers, Pers Serv A71402 39,941 Playgr & Rec Centers, Equip & Cap Outlay A71404 19,02310,551Playgr & Rec Centers, Contr Expend TOTAL Playgr & Rec Centers 32,617 105,267 A71801 66514,332Special Rec Facility, Pers Serv A71804349Special Rec Facility, Contr Expend TOTAL Special Rec Facility 14,681 665 A73101 27,12918,038Youth Prog, Pers Serv A73104 198,744106,290Youth Prog, Contr Expend TOTAL Youth Prog 124,328 225,873 A73201 18,9347,852Joint Youth Prog, Pers Serv A73204 50,40047,434Joint Youth Prog, Contr Expend TOTAL Joint Youth Prog 55,286 69,334 A74104 3,0003,000Library, Contr Expend TOTAL Library 3,000 3,000 A75101 5,8495,706Historian, Pers Serv A7510469Historian, Contr Expend TOTAL Historian 5,775 5,849 A75604 7,469367Other Performing Arts, Contr Expend TOTAL Other Performing Arts 367 7,469 A76201 1,905660Adult Recreation, Pers Serv Page 7 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A76204 222,454Adult Recreation, Contr Expend TOTAL Adult Recreation 3,114 1,927 TOTAL Culture And Recreation 668,409 871,073 A87451 2,0101,285Flood & Erosion Control, Pers Serv A87454 20,00024,702Flood & Erosion Control, Contr Expend TOTAL Flood & Erosion Control 25,987 22,010 A87904 7,000 Gen Natural Resources, Contr Expend TOTAL Gen Natural Resources 0 7,000 A88101 9451,583Cemetery, Pers Serv A88104 3115,042Cemetery, Contr Expend TOTAL Cemetery 6,625 1,256 TOTAL Home And Community Services 32,612 30,266 A90108 86,34466,699State Retirement System A90308 53,85147,440Social Security, Employer Cont A90408 33,38936,521Worker's Compensation, Empl Bnfts A90508 5,9221,869Unemployment Insurance, Empl Bnfts A90608 156,136152,525Hospital & Medical (dental) Ins, Empl Bnft A90898 12,59411,095Other Employee Benefits (spec) TOTAL Employee Benefits 316,150 348,237 TOTAL Expenditures 2,158,181 2,396,912 TOTAL Detail Expenditures And Other Uses 2,158,181 2,396,912 Page 8 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,261,416 A8021 1,226,757 Restated Fund Balance - Beg of Year 1,261,416 A8022 1,226,757 ADD - REVENUES AND OTHER SOURCES 2,123,522 2,261,635 DEDUCT - EXPENDITURES AND OTHER USES 2,158,181 2,396,912 Fund Balance - End of Year 1,226,757 A8029 1,091,493 Page 9 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 1,133,351 A1049N 1,190,633 Est Rev - Real Property Tax Items 21,398 A1099N 24,150 Est Rev - Non Property Tax Items 30,000 A1199N 35,000 Est Rev - Departmental Income 403,670 A1299N 454,670 Est Rev - Intergovernmental Charges 27,984 A2399N 25,355 Est Rev - Use of Money And Property 34,320 A2499N 33,265 Est Rev - Licenses And Permits 17,000 A2599N 16,000 Est Rev - Fines And Forfeitures 36,000 A2649N 36,000 Est Rev - Sale of Prop And Comp For Loss 23,025 A2699N 34,025 Est Rev - Miscellaneous Local Sources 12,750 A2799N 12,750 Est Rev - State Aid 250,888 A3099N 275,888 1,990,386 2,137,736TOTAL Estimated Revenues Appropriated Reserve & Restricted Fund Bal 0 A511N Appropriated Fund Balance 118,500 A599N 200,000 118,500 200,000TOTAL Estimated Other Sources 2,108,886 2,337,736TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 10 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Appropriations App - General Government Support 727,806 A1999N 822,723 App - Public Safety 75,020 A3999N 75,315 App - Transportation 161,714 A5999N 188,362 App - Economic Assistance And Opportunity 9,750 A6999N 9,750 App - Culture And Recreation 734,546 A7999N 829,834 App - Home And Community Services 32,550 A8999N 33,752 App - Employee Benefits 367,500 A9199N 378,000 2,108,886 2,337,736TOTAL Appropriations 2,108,886 2,337,736TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 11 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (B) GENERAL TOWN-OUTSIDE VG Balance Sheet Assets Cash 473,085 B200 513,231 Cash From Obligations 15,216 B220 9,878 TOTAL Cash 488,302 523,109 Accounts Receivable 56,747 B380 68,463 TOTAL Other Receivables (net) 56,747 68,463 Prepaid Expenses 6,145 B480 6,389 TOTAL Prepaid Expenses 6,145 6,389 TOTAL Assets and Deferred Outflows of Resources 551,193 597,961 OSC Municipality Code 500344900000Page 12 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (B) GENERAL TOWN-OUTSIDE VG 2020 EdpCode 2021Code Description Balance Sheet B600Accounts Payable 8,4115,010 TOTAL Accounts Payable 8,4115,010 B601Accrued Liabilities 2,102 TOTAL Accrued Liabilities 2,1020 B730Guaranty & Bid Deposits 7,64812,897 TOTAL Other Deposits 7,64812,897 B720Group Insurance 9891,001 TOTAL Other Liabilities 9891,001 B637Due To Employees' Retirement System 1,2411,318 TOTAL Due To Other Governments 1,2411,318 20,226 20,391TOTAL Liabilities Fund Balance B806Not in Spendable Form 6,3896,145 TOTAL Nonspendable Fund Balance 6,3896,145 B914Assigned Appropriated Fund Balance 62,823 B915Assigned Unappropriated Fund Balance 571,181462,000 TOTAL Assigned Fund Balance 571,181524,823 530,968 577,570TOTAL Fund Balance 551,193 597,961TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 13 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Revenues B1120 368,952305,787Sales Tax (from County) TOTAL Non Property Tax Items 305,787 368,952 B1560 1,7251,625Safety Inspection Fees B2110 2,7202,505Zoning Fees B218931,000Other Home & Community Services Income TOTAL Departmental Income 35,130 4,445 B2401 489843Interest And Earnings TOTAL Use of Money And Property 843 489 B2555 94,56097,847Building And Alteration Permits B2590 14,63810,505Permits, Other TOTAL Licenses And Permits 108,352 109,198 B26551Sales, Other TOTAL Sale of Property And Compensation For Loss 1 0 B2701 33,2957,140Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 7,140 33,295 TOTAL Revenues 457,254 516,379 TOTAL Detail Revenues And Other Sources 457,254 516,379 Page 14 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Expenditures B36201 116,778112,465Safety Inspection, Pers Serv TOTAL Safety Inspection 112,465 116,778 TOTAL Public Safety 112,465 116,778 B80102871Zoning, Equip & Cap Outlay B80104 22,5509,425Zoning, Contr Expend TOTAL Zoning 10,296 22,550 B80201 125,11886,700Planning, Pers Serv B80204 70,64944,194Planning, Contr Expend TOTAL Planning 130,894 195,767 TOTAL Home And Community Services 141,190 218,316 B90108 25,31222,462State Retirement, Empl Bnfts B90308 14,32612,013Social Security , Empl Bnfts B90408 6,6787,304Worker's Compensation, Empl Bnfts B90508 1,476413Unemployment Insurance, Empl Bnfts B90608 65,79943,645Hospital & Medical (dental) Ins, Empl Bnft B90898 3,3502,809Other Employee Benefits (spec) TOTAL Employee Benefits 88,647 116,941 TOTAL Expenditures 342,301 452,036 B99019 17,740 Transfers, Other Funds TOTAL Operating Transfers 0 17,740 TOTAL Other Uses 0 17,740 TOTAL Detail Expenditures And Other Uses 342,301 469,776 Page 15 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 416,017 B8021 530,969 Restated Fund Balance - Beg of Year 416,017 B8022 530,969 ADD - REVENUES AND OTHER SOURCES 457,254 516,379 DEDUCT - EXPENDITURES AND OTHER USES 342,301 469,776 Fund Balance - End of Year 530,969 B8029 577,576 Page 16 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Non Property Tax Items 269,781 B1199N 453,743 Est Rev - Departmental Income 2,500 B1299N 2,500 Est Rev - Use of Money And Property 1,000 B2499N 500 Est Rev - Licenses And Permits 66,800 B2599N 83,800 Est Rev - Sale of Prop And Comp For Loss 100 B2699N 50 340,181 540,593TOTAL Estimated Revenues Appropriated Reserve & Restricted Fund Bal 62,823 B511N 62,823 0TOTAL Estimated Other Sources 403,004 540,593TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 17 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20222021 Appropriations App - Public Safety 118,886 B3999N 111,734 App - Home And Community Services 172,918 B8999N 295,759 App - Employee Benefits 111,200 B9199N 133,100 403,004 540,593TOTAL Appropriations 403,004 540,593TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 18 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (DA) HIGHWAY-TOWN-WIDE Balance Sheet Assets Cash 407,334 DA200 178,178 Cash From Obligations 2,679 DA220 1,476 TOTAL Cash 410,013 179,653 Accounts Receivable 1,785 DA380 3,310 TOTAL Other Receivables (net) 1,785 3,310 Prepaid Expenses 23,590 DA480 25,156 TOTAL Prepaid Expenses 23,590 25,156 Cash Special Reserves 150,210 DA230 150,274 TOTAL Restricted Assets 150,210 150,274 TOTAL Assets and Deferred Outflows of Resources 585,598 358,394 OSC Municipality Code 500344900000Page 19 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE 2020 EdpCode 2021Code Description Balance Sheet DA600Accounts Payable 46,231108,830 TOTAL Accounts Payable 46,231108,830 DA601Accrued Liabilities 14,22411,495 TOTAL Accrued Liabilities 14,22411,495 DA730Guaranty & Bid Deposits 1,000 TOTAL Other Deposits 01,000 DA720Group Insurance 6471,250 TOTAL Other Liabilities 6471,250 DA637Due To Employees' Retirement System 829430 TOTAL Due To Other Governments 829430 123,004 61,931TOTAL Liabilities Fund Balance DA806Not in Spendable Form 25,15623,590 TOTAL Nonspendable Fund Balance 25,15623,590 DA878Capital Reserve 150,274150,210 TOTAL Restricted Fund Balance 150,274150,210 DA915Assigned Unappropriated Fund Balance 121,033288,794 TOTAL Assigned Fund Balance 121,033288,794 462,593 296,463TOTAL Fund Balance 585,598 358,394TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 20 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Revenues DA1001 1,113,4871,042,600Real Property Taxes TOTAL Real Property Taxes 1,042,600 1,113,487 DA1081 13,70911,852Other Payments In Lieu of Taxes TOTAL Real Property Tax Items 11,852 13,709 DA2300 84,05697,152Transportation Services, Other Govts TOTAL Intergovernmental Charges 97,152 84,056 DA2401 6291,738Interest And Earnings DA2414 84,05697,152Rental of Equipment TOTAL Use of Money And Property 98,890 84,685 DA2650 14,1346,851Sales of Scrap & Excess Materials TOTAL Sale of Property And Compensation For Loss 6,851 14,134 DA2770 13,5548,963Unclassified (specify) TOTAL Miscellaneous Local Sources 8,963 13,554 TOTAL Revenues 1,266,308 1,323,624 TOTAL Detail Revenues And Other Sources 1,266,308 1,323,624 Page 21 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Expenditures DA51301 103,37493,032Machinery, Pers Serv DA51302174,895Machinery, Equip & Cap Outlay DA51304 290,179188,367Machinery, Contr Expend TOTAL Machinery 456,294 393,553 DA51401 71,69972,213Brush And Weeds, Pers Serv DA51404 53,52119,030Brush And Weeds, Contr Expend TOTAL Brush And Weeds 91,244 125,220 DA51421 251,873218,533Snow Removal, Pers Serv DA51422 19,24612,831Snow Removal, Equip & Cap Outlay DA51424 193,404127,199Snow Removal, Contr Expend TOTAL Snow Removal 358,563 464,522 DA51481 85,20096,556Services Other Govts, Pers Serv DA5148212,830Services Other Govts, Equip & Cap Outlay DA51484 108,05589,416Services Other Govts, Contr Expend TOTAL Services Other Govts 198,802 193,255 TOTAL Transportation 1,104,903 1,176,551 DA90108 99,05890,409State Retirement, Empl Bnfts DA90308 30,68628,295Social Security , Empl Bnfts DA90408 16,32417,855Worker's Compensation, Empl Bnfts DA90508 4,9461,604Unemployment Insurance, Empl Bnfts DA90608 155,012150,223Hospital & Medical (dental) Ins, Empl Bnft DA90898 7,1776,617Other Employee Benefits (spec) TOTAL Employee Benefits 295,002 313,204 TOTAL Expenditures 1,399,905 1,489,755 TOTAL Detail Expenditures And Other Uses 1,399,905 1,489,755 Page 22 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 596,193 DA8021 462,597 Restated Fund Balance - Beg of Year 596,193 DA8022 462,597 ADD - REVENUES AND OTHER SOURCES 1,266,308 1,323,624 DEDUCT - EXPENDITURES AND OTHER USES 1,399,905 1,489,755 Fund Balance - End of Year 462,597 DA8029 296,468 Page 23 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 1,112,786 DA1049N 1,223,945 Est Rev - Real Property Tax Items 12,972 DA1099N 16,162 Est Rev - Intergovernmental Charges 84,055 DA2399N 101,539 Est Rev - Use of Money And Property 86,155 DA2499N 102,614 Est Rev - Sale of Prop And Comp For Loss DA2699N 10,000 Est Rev - Miscellaneous Local Sources 7,000 DA2799N 8,000 1,302,968 1,462,260TOTAL Estimated Revenues Appropriated Fund Balance DA599N 110,000 0 110,000TOTAL Estimated Other Sources 1,302,968 1,572,260TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 24 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Appropriations App - Transportation 984,768 DA5999N 1,240,260 App - Employee Benefits 318,200 DA9199N 332,000 1,302,968 1,572,260TOTAL Appropriations 1,302,968 1,572,260TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 25 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (DB) HIGHWAY-PART-TOWN Balance Sheet Assets Cash 402,703 DB200 678,976 Cash From Obligations 1,679 DB220 1,470 TOTAL Cash 404,382 680,447 Accounts Receivable 405,359 DB380 533,385 TOTAL Other Receivables (net) 405,359 533,385 Prepaid Expenses 19,301 DB480 20,582 TOTAL Prepaid Expenses 19,301 20,582 Cash Special Reserves 150,203 DB230 150,268 TOTAL Restricted Assets 150,203 150,268 TOTAL Assets and Deferred Outflows of Resources 979,245 1,384,682 OSC Municipality Code 500344900000Page 26 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (DB) HIGHWAY-PART-TOWN 2020 EdpCode 2021Code Description Balance Sheet DB600Accounts Payable 10,569692 TOTAL Accounts Payable 10,569692 DB601Accrued Liabilities 12,836 TOTAL Accrued Liabilities 12,8360 DB720Group Insurance 6471,250 TOTAL Other Liabilities 6471,250 DB637Due To Employees' Retirement System 824430 TOTAL Due To Other Governments 824430 2,371 24,875TOTAL Liabilities Fund Balance DB806Not in Spendable Form 20,58219,301 TOTAL Nonspendable Fund Balance 20,58219,301 DB878Capital Reserve 150,268150,203 TOTAL Restricted Fund Balance 150,268150,203 DB914Assigned Appropriated Fund Balance 333,829251,906 DB915Assigned Unappropriated Fund Balance 855,128555,464 TOTAL Assigned Fund Balance 1,188,957807,370 976,874 1,359,807TOTAL Fund Balance 979,245 1,384,682TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 27 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Revenues DB1120 1,475,8081,223,150Sales Tax (from County) TOTAL Non Property Tax Items 1,223,150 1,475,808 DB2401 7851,066Interest And Earnings TOTAL Use of Money And Property 1,066 785 DB2770 100125Unclassified (specify) TOTAL Miscellaneous Local Sources 125 100 DB3501 304,126178,370St Aid, Consolidated Highway Aid TOTAL State Aid 178,370 304,126 TOTAL Revenues 1,402,711 1,780,819 TOTAL Detail Revenues And Other Sources 1,402,711 1,780,819 Page 28 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Expenditures DB51101 465,619400,349Maint of Streets, Pers Serv DB51102 45,74278,179Maint of Streets, Equip & Cap Outlay DB51104 309,887377,347Maint of Streets, Contr Expend TOTAL Maint of Streets 855,875 821,247 DB51121 23,68882,769Perm Improve Highway, Pers Serv DB51124 321,114201,357Perm Improve Highway, Contr Expend TOTAL Perm Improve Highway 284,126 344,802 TOTAL Transportation 1,140,001 1,166,050 DB90108 81,04873,971State Retirement, Empl Bnfts DB90308 29,20329,422Social Security, Empl Bnfts DB90408 11,13012,174Worker's Compensation, Empl Bnfts DB90508 28582Unemployment Insurance, Empl Bnfts DB90608 103,34285,000Hospital & Medical (dental) Ins, Empl Bnft DB90898 6,8306,881Other Employee Benefits (spec) TOTAL Employee Benefits 207,530 231,836 TOTAL Expenditures 1,347,530 1,397,886 TOTAL Detail Expenditures And Other Uses 1,347,530 1,397,886 Page 29 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 921,694 DB8021 976,874 Restated Fund Balance - Beg of Year 921,694 DB8022 976,874 ADD - REVENUES AND OTHER SOURCES 1,402,711 1,780,819 DEDUCT - EXPENDITURES AND OTHER USES 1,347,530 1,397,886 Fund Balance - End of Year 976,874 DB8029 1,359,810 Page 30 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Non Property Tax Items 1,089,615 DB1199N 1,186,257 Est Rev - Use of Money And Property 1,100 DB2499N 550 Est Rev - State Aid 200,000 DB3099N 200,000 1,290,715 1,386,807TOTAL Estimated Revenues Appropriated Reserve & Restricted Fund Bal 0 DB511N Appropriated Fund Balance 251,906 DB599N 333,829 251,906 333,829TOTAL Estimated Other Sources 1,542,621 1,720,636TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 31 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20222021 Appropriations App - Transportation 1,297,721 DB5999N 1,455,936 App - Employee Benefits 244,900 DB9199N 264,700 1,542,621 1,720,636TOTAL Appropriations 1,542,621 1,720,636TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 32 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (H) CAPITAL PROJECTS Balance Sheet Assets Cash 126,289 H200 429,372 TOTAL Cash 126,289 429,372 TOTAL Assets and Deferred Outflows of Resources 126,289 429,372 OSC Municipality Code 500344900000Page 33 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (H) CAPITAL PROJECTS 2020 EdpCode 2021Code Description Balance Sheet H600Accounts Payable 2,208 TOTAL Accounts Payable 2,2080 H626Bond Anticipation Notes Payable TOTAL Notes Payable 00 0 2,208TOTAL Liabilities Fund Balance H915Assigned Unappropriated Fund Balance 427,165126,289 TOTAL Assigned Fund Balance 427,165126,289 H917Unassigned Fund Balance TOTAL Unassigned Fund Balance 00 126,289 427,165TOTAL Fund Balance 126,289 429,372TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 34 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Revenues H24012Interest And Earnings TOTAL Use of Money And Property 2 0 H4097 409,640 Fed Aid - Cap Projects TOTAL Federal Aid 0 409,640 TOTAL Revenues 2 409,640 H57102,644,081Serial Bonds H5730Bond Anticipation Notes H573188,417Bans Redeemed From Appropriations TOTAL Proceeds of Obligations 2,732,498 0 TOTAL Other Sources 2,732,498 0 TOTAL Detail Revenues And Other Sources 2,732,500 409,640 Page 35 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Expenditures H11302Traffic Viol Bureau, Equip & Cap Outlay TOTAL Traffic Viol Bureau 0 0 TOTAL General Government Support 0 0 H83402 106,35595,817Water Trans & Distrib, Equip & Cap Outlay TOTAL Water Trans & Distrib 95,817 106,355 H89892Misc Home & Comm Serv, Equip & Cap Outlay TOTAL Misc Home & Comm Serv 0 0 H89972Other Home & Comm Serv, Equip & Cap Outlay TOTAL Other Home & Comm Serv 0 0 TOTAL Home And Community Services 95,817 106,355 H97107 2,398 Debt Interest, Serial Bonds H973071,617Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 1,617 2,398 TOTAL Expenditures 97,434 108,752 H9901917,355Transfers, Other Funds TOTAL Operating Transfers 17,355 0 TOTAL Other Uses 17,355 0 TOTAL Detail Expenditures And Other Uses 114,790 108,752 Page 36 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -2,491,421 H8021 126,289 Restated Fund Balance - Beg of Year -2,491,421 H8022 126,289 ADD - REVENUES AND OTHER SOURCES 2,732,500 409,640 DEDUCT - EXPENDITURES AND OTHER USES 114,790 108,752 Fund Balance - End of Year 126,289 H8029 427,176 Page 37 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 681,258 K101 681,258 Buildings 1,526,309 K102 1,526,309 Improvements Other Than Buildings 261,460 K103 261,460 Machinery And Equipment 5,342,932 K104 5,661,484 Infrastructure 9,177,609 K106 9,177,609 Other Capital Assets 80,188 K107 80,188 TOTAL Fixed Assets (net) 17,069,756 17,388,308 TOTAL Assets and Deferred Outflows of Resources 17,069,756 17,388,308 OSC Municipality Code 500344900000Page 38 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (K) GENERAL FIXED ASSETS 2020 EdpCode 2021Code Description Balance Sheet Liabilities, Deferred Inflows And Fund Balance K159Total Non-Current Govt Assets 17,388,30817,069,756 TOTAL Investments in Non-Current Government Assets 17,388,30817,069,756 17,069,756 17,388,308TOTAL Fund Balance 17,069,756 17,388,308TOTAL OSC Municipality Code 500344900000Page 39 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SD) DRAINAGE Balance Sheet Assets Cash 53,128 SD200 72,763 TOTAL Cash 53,128 72,763 TOTAL Assets and Deferred Outflows of Resources 53,128 72,763 OSC Municipality Code 500344900000Page 40 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SD) DRAINAGE 2020 EdpCode 2021Code Description Balance Sheet SD600Accounts Payable 762,304 TOTAL Accounts Payable 762,304 2,304 76TOTAL Liabilities Fund Balance SD915Assigned Unappropriated Fund Balance 72,68750,824 TOTAL Assigned Fund Balance 72,68750,824 50,824 72,687TOTAL Fund Balance 53,128 72,763TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 41 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SD) DRAINAGE Code Description 2020 EdpCode 2021 Revenues SD1030 26,90526,905Special Assessments TOTAL Real Property Taxes 26,905 26,905 SD2401 3256Interest And Earnings TOTAL Use of Money And Property 56 32 TOTAL Revenues 26,961 26,937 TOTAL Detail Revenues And Other Sources 26,961 26,937 Page 42 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SD) DRAINAGE Code Description 2020 EdpCode 2021 Expenditures SD85401 94415,633Drainage, Pers Serv SD85404 4,06314,172Drainage, Contr Expend TOTAL Drainage 29,805 5,006 TOTAL Home And Community Services 29,805 5,006 SD90308 55366Social Security, Empl Bnfts SD9050810Unemployment Insurance, Empl Bnfts SD90898 1386Other Employee Benefits (spec) TOTAL Employee Benefits 462 68 TOTAL Expenditures 30,267 5,074 TOTAL Detail Expenditures And Other Uses 30,267 5,074 Page 43 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SD) DRAINAGE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 54,125 SD8021 50,824 Prior Period Adj -Increase In Fund Balance 5 SD8012 Restated Fund Balance - Beg of Year 54,130 SD8022 50,824 ADD - REVENUES AND OTHER SOURCES 26,961 26,937 DEDUCT - EXPENDITURES AND OTHER USES 30,267 5,074 Fund Balance - End of Year 50,824 SD8029 72,689 Page 44 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SL) LIGHTING Balance Sheet Assets Cash 9,288 SL200 7,342 TOTAL Cash 9,288 7,342 TOTAL Assets and Deferred Outflows of Resources 9,288 7,342 OSC Municipality Code 500344900000Page 45 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SL) LIGHTING 2020 EdpCode 2021Code Description Balance Sheet SL600Accounts Payable 144 TOTAL Accounts Payable 0144 144 0TOTAL Liabilities Fund Balance SL915Assigned Unappropriated Fund Balance 7,3429,144 TOTAL Assigned Fund Balance 7,3429,144 9,144 7,342TOTAL Fund Balance 9,288 7,342TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 46 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SL) LIGHTING Code Description 2020 EdpCode 2021 Revenues SL1030 16,50018,500Special Assessments TOTAL Real Property Taxes 18,500 16,500 SL27013,399Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 3,399 0 TOTAL Revenues 21,899 16,500 TOTAL Detail Revenues And Other Sources 21,899 16,500 Page 47 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SL) LIGHTING Code Description 2020 EdpCode 2021 Expenditures SL51824 18,30216,321Street Lighting, Contr Expend TOTAL Street Lighting 16,321 18,302 TOTAL Transportation 16,321 18,302 TOTAL Expenditures 16,321 18,302 TOTAL Detail Expenditures And Other Uses 16,321 18,302 Page 48 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SL) LIGHTING Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 3,566 SL8021 9,144 Restated Fund Balance - Beg of Year 3,566 SL8022 9,144 ADD - REVENUES AND OTHER SOURCES 21,899 16,500 DEDUCT - EXPENDITURES AND OTHER USES 16,321 18,302 Fund Balance - End of Year 9,144 SL8029 7,342 Page 49 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SS) SEWER Balance Sheet Assets Cash 365,187 SS200 402,808 TOTAL Cash 365,187 402,808 Sewer Rents Receivable 339 SS360 262 TOTAL Other Receivables (net) 339 262 Due From Other Funds 258 SS391 2,915 TOTAL Due From Other Funds 258 2,915 TOTAL Assets and Deferred Outflows of Resources 365,784 405,986 OSC Municipality Code 500344900000Page 50 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SS) SEWER 2020 EdpCode 2021Code Description Balance Sheet SS600Accounts Payable 5,038476 TOTAL Accounts Payable 5,038476 476 5,038TOTAL Liabilities Fund Balance SS914Assigned Appropriated Fund Balance 6,12140,020 SS915Assigned Unappropriated Fund Balance 394,827325,288 TOTAL Assigned Fund Balance 400,948365,308 365,308 400,948TOTAL Fund Balance 365,784 405,986TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 51 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SS) SEWER Code Description 2020 EdpCode 2021 Revenues SS1030 27,38230,425Special Assessments TOTAL Real Property Taxes 30,425 27,382 SS2120 154,023128,770Sewer Rents SS2128 494191Interest & Penalties On Sewer Accts TOTAL Departmental Income 128,961 154,517 SS2401 172270Interest And Earnings TOTAL Use of Money And Property 270 172 SS2590 12,00013,500Permits, Other TOTAL Licenses And Permits 13,500 12,000 TOTAL Revenues 173,156 194,071 TOTAL Detail Revenues And Other Sources 173,156 194,071 Page 52 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SS) SEWER Code Description 2020 EdpCode 2021 Expenditures SS19104 2,7002,591Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 2,591 2,700 TOTAL General Government Support 2,591 2,700 SS81201 10,08513,930Sanitary Sewers, Pers Serv SS81204 22,6648,999Sanitary Sewers, Contr Expend TOTAL Sanitary Sewers 22,930 32,749 SS81304 99,73776,499Sewage Treat Disp, Contr Expend TOTAL Sewage Treat Disp 76,499 99,737 TOTAL Home And Community Services 99,429 132,486 SS90308 604857Social Security , Empl Bnfts SS905084Unemployment Insurance, Empl Bnfts SS90898 141200Other Employee Benefits (spec) TOTAL Employee Benefits 1,061 745 SS97106 19,081 Debt Principal, Serial Bonds SS9730619,000Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 19,000 19,081 SS97107 3,419 Debt Interest, Serial Bonds SS973076,998Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 6,998 3,419 TOTAL Expenditures 129,078 158,431 TOTAL Detail Expenditures And Other Uses 129,078 158,431 Page 53 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SS) SEWER Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 321,235 SS8021 365,313 Restated Fund Balance - Beg of Year 321,235 SS8022 365,313 ADD - REVENUES AND OTHER SOURCES 173,156 194,071 DEDUCT - EXPENDITURES AND OTHER USES 129,078 158,431 Fund Balance - End of Year 365,313 SS8029 400,953 Page 54 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (SS) SEWER Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 27,218 SS1049N 28,060 Est Rev - Departmental Income 125,250 SS1299N 140,150 Est Rev - Use of Money And Property 250 SS2499N 150 Est Rev - Miscellaneous Local Sources 7,000 SS2799N 5,000 159,718 173,360TOTAL Estimated Revenues Appropriated Fund Balance 40,020 SS599N 6,121 40,020 6,121TOTAL Estimated Other Sources 199,738 179,481TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 55 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (SS) SEWER Budget Summary EdpCode 20222021 Appropriations App - General Government Support 2,900 SS1999N 16,076 App - Home And Community Services 172,500 SS8999N 138,389 App - Employee Benefits 1,837 SS9199N 1,700 App - Debt Service 22,501 SS9899N 23,316 199,738 179,481TOTAL Appropriations 199,738 179,481TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 56 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SW) WATER Balance Sheet Assets Cash 1,212,267 SW200 1,165,335 Petty Cash 75 SW210 75 Cash From Obligations 377 SW220 TOTAL Cash 1,212,719 1,165,410 Water Rents Receivable 33,643 SW350 44,370 TOTAL Other Receivables (net) 33,643 44,370 Prepaid Expenses 577 SW480 683 TOTAL Prepaid Expenses 577 683 TOTAL Assets and Deferred Outflows of Resources 1,246,939 1,210,462 OSC Municipality Code 500344900000Page 57 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SW) WATER 2020 EdpCode 2021Code Description Balance Sheet SW600Accounts Payable 7,089156,819 TOTAL Accounts Payable 7,089156,819 SW601Accrued Liabilities 5776,989 TOTAL Accrued Liabilities 5776,989 SW720Group Insurance 280 TOTAL Other Liabilities 0280 SW630Due To Other Funds 2,915258 TOTAL Due To Other Funds 2,915258 SW637Due To Employees' Retirement System 96 TOTAL Due To Other Governments 096 164,443 10,582TOTAL Liabilities Fund Balance SW806Not in Spendable Form 683577 TOTAL Nonspendable Fund Balance 683577 SW914Assigned Appropriated Fund Balance 121,18849,261 SW915Assigned Unappropriated Fund Balance 1,078,0101,032,659 TOTAL Assigned Fund Balance 1,199,1981,081,919 1,082,496 1,199,880TOTAL Fund Balance 1,246,939 1,210,462TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 58 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SW) WATER Code Description 2020 EdpCode 2021 Revenues SW1030 556,681551,066Special Assessments TOTAL Real Property Taxes 551,066 556,681 SW2140 870,599843,614Metered Water Sales SW2144 5,7345,498Water Service Charges SW2148 8,9719,145Interest & Penalties On Water Rents TOTAL Departmental Income 858,256 885,304 SW2401 1,2913,284Interest And Earnings TOTAL Use of Money And Property 3,284 1,291 SW2770200Unclassified (specify) TOTAL Miscellaneous Local Sources 200 0 TOTAL Revenues 1,412,807 1,443,276 SW503114,103Interfund Transfers TOTAL Interfund Transfers 14,103 0 TOTAL Other Sources 14,103 0 TOTAL Detail Revenues And Other Sources 1,426,910 1,443,276 Page 59 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SW) WATER Code Description 2020 EdpCode 2021 Expenditures SW19104 24,70023,000Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 23,000 24,700 TOTAL General Government Support 23,000 24,700 SW83101 38,40236,629Water Administration, Pers Serv SW83104 20,63643,170Water Administration, Contr Expend TOTAL Water Administration 79,799 59,038 SW83204 760,130740,281Source Supply Pwr & Pump, Contr Expend TOTAL Source Supply Pwr & Pump 740,281 760,130 SW83401 40,21796,688Water Trans & Distrib, Pers Serv SW83402 30,524585,337Water Trans & Distrib, Equip & Cap Outlay SW83404 157,894170,889Water Trans & Distrib, Contr Expend TOTAL Water Trans & Distrib 852,914 228,636 TOTAL Home And Community Services 1,672,994 1,047,803 SW90108 2,6252,269State Retirement, Empl Bnfts SW90308 4,5558,054Social Security , Empl Bnfts SW90408 6,6787,304Worker's Compensation, Empl Bnfts SW90508 452119Unemployment Insurance, Empl Bnfts SW90608 12,21210,665Hospital & Medical (dental) Ins, Empl Bnft SW90898 1,0651,884Other Employee Benefits (spec) TOTAL Employee Benefits 30,295 27,588 SW97106 182,23586,505Debt Principal, Serial Bonds SW9730669,417Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 155,922 182,235 SW97107 43,56512,634Debt Interest, Serial Bonds SW9730744,918Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 57,552 43,565 TOTAL Expenditures 1,939,762 1,325,891 SW990199,982Transfers, Other Funds TOTAL Operating Transfers 9,982 0 TOTAL Other Uses 9,982 0 TOTAL Detail Expenditures And Other Uses 1,949,744 1,325,891 Page 60 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (SW) WATER Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,605,335 SW8021 1,082,501 Restated Fund Balance - Beg of Year 1,605,335 SW8022 1,082,501 ADD - REVENUES AND OTHER SOURCES 1,426,910 1,443,276 DEDUCT - EXPENDITURES AND OTHER USES 1,949,744 1,325,891 Fund Balance - End of Year 1,082,501 SW8029 1,199,886 Page 61 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (SW) WATER Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 556,681 SW1049N 573,197 Est Rev - Departmental Income 773,000 SW1299N 834,300 Est Rev - Use of Money And Property 5,000 SW2499N 1,500 1,334,681 1,408,997TOTAL Estimated Revenues Appropriated Fund Balance 49,261 SW599N 121,188 49,261 121,188TOTAL Estimated Other Sources 1,383,942 1,530,185TOTAL Estimated Revenues And Other Sources OSC Municipality Code 500344900000Page 62 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description (SW) WATER Budget Summary EdpCode 20222021 Appropriations App - General Government Support 27,500 SW1999N 28,500 App - Home And Community Services 1,088,240 SW8999N 1,280,879 App - Employee Benefits 43,600 SW9199N 44,500 App - Debt Service 224,602 SW9899N 176,306 1,383,942 1,530,185TOTAL Appropriations 1,383,942 1,530,185TOTAL Appropriations And Other Uses OSC Municipality Code 500344900000Page 63 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (TA) AGENCY Balance Sheet Assets Cash TA200 TOTAL Cash 0 0 TOTAL Assets and Deferred Outflows of Resources 0 0 OSC Municipality Code 500344900000Page 64 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (TA) AGENCY 2020 EdpCode 2021Code Description Balance Sheet TA17Deferred Compensation TA18State Retirement TOTAL Agency Liabilities 00 0 0TOTAL Liabilities 0 0TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500344900000Page 65 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Balance Sheet Page 66 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 2020 EdpCode 2021Code Description Balance Sheet Page 67 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation Code Description 2020 EdpCode 2021 Page 68 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Results of Operation Code Description 2020 EdpCode 2021 Page 69 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (V) DEBT SERVICE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 28 V8021 28 Restated Fund Balance - Beg of Year 28 V8022 Fund Balance - End of Year 28 V8029 28 Page 70 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 4,613,287 W129 2,906,591 TOTAL Provision To Be Made In Future Budgets 4,613,287 2,906,591 TOTAL Assets and Deferred Outflows of Resources 4,613,287 2,906,591 OSC Municipality Code 500344900000Page 71 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 (W) GENERAL LONG-TERM DEBT 2020 EdpCode 2021Code Description Balance Sheet W638Net Pension Liability -Proportionate Share 6,1141,511,494 TOTAL Other Liabilities 6,1141,511,494 W628Bonds Payable 2,900,4773,101,793 TOTAL Bond And Long Term Liabilities 2,900,4773,101,793 4,613,287 2,906,591TOTAL Liabilities 4,613,287 2,906,591TOTAL Liabilities OSC Municipality Code 500344900000Page 72 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2021 Office of the State Comptroller 3/31/2022TOWN OF Lansing Statement of Indebtedness For the Fiscal Year Ending 2021 County of: Tompkins Municipal Code: 500344900000 First Year Debt Code Description Cops Flag Comp Flag Date of Issue Date of Maturity Int. Rate Var? Amt. Orig. Issued O/S Beg. of Year Paid Dur. Year Redeemed Bond Proc. Prior Yr. Adjust. Accreted Interest O/S End of Year E 09/10/2040 1.00% $0 $0 $1,643,000 $1,643,000 $75,00009/10/20202020 Bone Plain Rd Water TankBOND2020 $1,568,000 E 03/15/2021 4.10% Y $0 $72,935 $4,000 $4,00008/15/2002YWater #2, Ext #3BOND2002 $0 E 09/10/2033 1.00% $0 $0 $63,000 $63,000 $5,00009/10/20202020 Drake Rd CWD#2BOND2020 $58,000 E 03/15/2021 4.10% Y $0 $0 $155,158 $10,000 $10,00008/15/2002YWater #12, Ext #2BOND2002 $0 E 09/10/2048 1.00% $0 $0 $445,000 $445,000 $15,00009/10/20202020 Drake Rd CWD#4BOND2020 $430,000 E 03/15/2021 4.10% Y $0 $0 $601,152 $36,000 $36,00008/15/2002YWater #19BOND2002 $0 E 09/10/2048 1.00% $0 $0 $214,000 $214,000 $009/10/20202020 Peruville Rd CWD#5BOND2020 $214,000 E 08/09/2030 2.00% $0 $0 $747,060 $407,712 $37,23512/09/2010Lansing Sta Water- EFCBOND2010 $370,477 N 09/10/2033 1.00% $0 $0 $279,081 $279,081 $19,08109/10/20202020 Warren Rd SewerBOND2020 $260,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $3,101,793 $201,316 $0 $0$0 $2,900,477$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$201,316$3,101,793$0 $2,900,477$0 Page 73 TOWN OF Lansing Schedule of Time Deposits and Investments For the Fiscal Year Ending 2021 EDP Code Amount CASH: On Hand 9Z2001 $600.00 Demand Deposits 9Z2011 $4,879,929.82 Time Deposits 9Z2021 Total $4,880,529.82 COLLATERAL: - FDIC Insurance 9Z2014 $5,863,152.80 9Z2014A INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 9Z4504A - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 9Z4514A $5,863,152.80 Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Total Page 74 OSC Municipality Code 500344900000 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-3007 $12,119 ($107)$779 $11,232 *****-7383 $106,576 $0 $0 $106,576 *****-3007 $1,478,863 $0 $0 $1,478,863 *****-3007 $15,064 $0 $0 $15,064 *****-3007 $15,053 $0 $0 $15,053 *****-3530 $134 $0 $0 $134 *****-3007 $11,389 $0 $118 $11,271 *****-3007 $845,883 $0 $0 $845,883 *****-3355 $300,542 $0 $0 $300,542 *****-5645 $72,763 $0 $0 $72,763 *****-8718 $7,342 $0 $0 $7,342 *****-1189 $402,808 $0 $0 $402,808 *****-1189 $12,399 $0 $0 $12,399 *****-1189 $1,152,936 $0 $0 $1,152,936 *****-3007 $18,052 $0 $962 $17,091 *****-9202 $429,372 $0 $0 $429,372 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $4,879,330 $600.00 $.00 $4,879,930 $4,879,930 OSC Municipality Code 500344900000Page 75 TOWN OF Lansing Bank Reconciliation For the Fiscal Year Ending 2021 Include All Checking, Savings and C.D. Accounts TOWN OF Lansing Local Government Questionnaire For the Fiscal Year Ending 2021 Response Yes No Yes No Does your municipality have a written procurement policy? Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? Does your local government participate in an insurance pool with other local governments? If yes, has your municipality used the results to design the system of internal controls? 1) 2) 3) 4) 5) 6) 7) 9) 8) Has your municipality prepared and documented a risk assessment plan?No Does your municipality have a Capital Plan?No Does your municipality have a Length of Service Award Program (LOSAP) for volunteer firefighters? No Does your local government participate in an investment pool with other local governments? No Have you had a change in chief executive or chief fiscal officer during the last year? Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39? No Yes Page 76 TOWN OF Lansing Employee and Retiree Benefits For the Fiscal Year Ending 2021 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 1633$294,388.0290108State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund 38 49$133,279.5490308Social Security 38 49$74,198.0090408Worker's Compensation Insurance 90458 Life Insurance 38 49$13,082.5090508Unemployment Insurance 90558 Disability Insurance 1532$492,500.1990608Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 4991890Other Employee Benefits 38$31,170.33 49 38Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $1,038,618.58 $1,038,618.58 Page 77 OSC Municipality 500344900000 TOWN OF Lansing Energy Costs and Consumption For the Fiscal Year Ending 2021 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallonsGasoline gallonsDiesel Fuel gallonsFuel Oil cubic feetNatural Gas kilowatt-hoursElectricity tonsCoal gallonsPropane Page 78 CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. Charmagne Rumgay Edward LaVigne Name of Report Preparer if different than Chief Fiscal Officer Name (607) 533-8896 Town Supervisor Telephone Number Title 29 Auburn Road, Lansing, NY 14882 Official Address 03/17/2022 (607) 533-8896 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer ofEdward LaVigne By entering the personal identification number assigned by the Office of the State Comptroller to me as Town of Lansing , and that the information provided in the annual I, the the Chief Fiscal Officer of the annual financial report, I am evidencing my express intent to authenticate my certification of the my signature for use in conjunction with the filing of the 'sTown of Lansing Town of Lansing , and adopted by me as and correct to the best of my knowledge and belief., is TRUE financial report of the Town of Lansing , for the fiscal year ended 12/31/2021 Town of Lansing's annual financial report for the fiscal year ended 12/31/2021 Page 79 OSC Municipality Code 500344900000 TOWN OF Lansing Financial Comments For the Fiscal Year Ending 2021 Page 80