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2022 AUD
All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Lansing County of Tompkins For the Fiscal Year Ended 12/31 /2022 ************************************************************************************************************************************* 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 2021 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2022: (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 2021 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption All numbers in this report will be rounded to the nearest dollar. Page 2 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Balance Sheet „deB3escripCen ¢,. [ M 1 s Ed � i 2� Assets 22 �.... Petty Cash Cash From Obligations )TOTAL Cash Accounts Receivable F(OTAL Other Receivables (net) Due From Other Funds OTAL Due -From Other Funds Prepaid Expenses OTAL Prepaid Expenses Cash Special Reserves , OTAL Restricted Assets TOTAL Assets and ~De#erred-Outflows of Resources y55,372 A200 525,307 525 A210 525 4,266 A220 1,345 960,164 527,176 26,642 A380 16,857 2e,642, - 16,857 A391 39,500 23,355 A480 19,710 19,71.0 158,319 A230 157,358 157,358 1,166,480 k ` 760,600 _ _. .. - . , ,. ,.... 4._.- Page 3 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Balance Sheet Vde nescrIpt%n ccounts Payable iTOTALAccounts Payable Accrued Liabilities ,TOTAL Accrued Liabilities Guaranty & Bid Deposits jTOTAL Other Deposits Overpayments & Clearing Account Group Insurance jTOTAI_ Other Liabilities Due To Employees' Retirement System }TOTAL Due To Other Governments TOTAL Liabilities Fund Balance Not in Spendable Form }TOTAL Nonspendabie Fund_ Balance_ General Reserve Reserve For Excess Dog Control Revenues Reserve For Repairs TOTAL Restricted Fund Balance Assigned Appropriated Fund Balance TOTAL Assigned Fund Balance Unassigned Fund Balance 'TOTAL gnassigned Fund Balance TOTAL Fund Balance CTOTAL Liabilities, Deferred inflows And Fund Balance f 2021 Ec#pCode r 2022 _ 63,321 A600 51,728 63,321 51,728 9,432 A601 7,619 9,432 7,619 800 A730 800 Soo 800 A690 -4,337 1,521 A720 -2,088 1,521 -6,425 1,945 A637 2,632 1,945 2,632 77,019 56,355 23,355 A806 19,710 23,355 19,710 30,251 A870 30,266 21,492 A872 20,483 106,576 A882 106,608 158,319 157,358 200,000 A914 200,000 0 709,787 A917 527,178 709,787 527,178 1,091,461 704,245 1,168,480 760,600 Page 4 OSC Municipality Code 500344900000 (A)GENERAL Results of Operation Revenues Real Property Taxes k6ilji`Real, "'- " ' " T _ _.._ frop!qy -,axes. Other Payments In Lieu of Taxes Interest & Penalties On Real Prop Taxes OTAL Real Property Tax [terns Franchises 6436_ Nora .Property .Tax Items L Clerk Fees Public Pound Charges, Dog Control Fees Park And Recreational Charges Other Home & Community Services Income fyo-,,,T-A-Lp-elpart-mo-"nta:l-lncoyne, Youth Recreation Services, Other Govts OTAL rgovernmental charges, Interest And Earnings Rental of Real Property Rental, Other (specify) Commissions V6iAL Use of MoneyAnd Property Dog Licenses jFCFTj1 Licenses Amd,permilt_s Fines And Forfeited Bail Fines & Pen -Dog Cases s: $bi-whae And Forfei#uresT Sales of Scrap & Excess Materials Sales, Other Sales of Real Property Insurance Recoveries �07TA1. ikiie oi-Property --And -Compe--n-sat-14Dn For ILOSSL Refunds of Prior Year's Expenditures Gifts And Donations AIM Related Payments Unclassified (specify) DOTAL Miscellaneous Locall Sources St Aid, Mortgage Tax KqT-AL State Aid VdTAL Revenues Interfund Transfers V rful O All-Intie na Transfers TOTAL Other Source FOTAL Detail Revenues, And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 W7 j[ 42 1,132,674 A1001 1,189,165 1,132,674 1,189,165 13,964 A1081 12,822 8,054 A1090 8,811 22,017 y 21633 39,660 A1170 40,150 39,86.0 :40;l , so 1,696 A1255 1,475 180 A1550 350 449,530 A2001 483,209 10,485 A2189 461,891 __485'033 23,359 A2350 21,243 23,359 21,243 1,571 A2401 1,124 14,150 A241 0 11,100 19,281 A2440 20,249 47 A2450 56 .32 528 23,703 A2544 21,096 23,703 21,096 37,694 A261 0 36,760 455 A2611 775 38,149 37,1F3i 26,000 A2650 29,229 61 A2655 8 500 A2660 1,775 A2680 2,055 28,336 31,291 7,322 A2701 7,534 A2705 5,656 27,085 A2750 27,085 41 A2770 3,356 397,075 A3005 359,457 2,243,895 2,.275i,228 17,740 A5031 17,740 0. - - 47,740W O; 21261,635 2,275,128 Page 5 OSC Municipality Code 500344900.000 (A) GENERAL Results of Operation Code Description Expenditures Legislative Board, Pers Sery Legislative Board, Contr Expend TOTAL Legislative Board Municipal Court, Pars Sery Municipal Court, Contr Expend TOTAL Municipal Court Supervisor,pers Sery Supervisor, contr Expend TOTAL Supervisor Auditor, Contr Expend kOTAL Auditor Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees Clerk,pers Sery Clerk,contr Expend TOTAL Clerk Law, Contr Expend 'TOTAL Law Personnel, Pars Sery Personnel, Contr Expend TOTAL Personnel Engineer, Contr Expend �67AL Engineer Central Services Admin,pers Sery Central Services Admin,equip & Cap Outlay Central Services Admin,contr Expend TOTAL Central Services Admin Operation of Plant, Contr Expend TOTAL Operation of Plant Central Garage Contr Expend �=L Central Garage Contr Expend Central Print & Mail Contr Expend TOTAL Central Print & Mail Contr Expend Unallocated Insurance, Contr Expend (TOTAL Unallocated Insurance Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues Purchase of Land/Right of Way,Contract Exp TOTAL Purchase of Land/Right of Way Taxes & Assess On Munic Prop, Contr Expend TOTAL Taxes & Assess On Munic Prop_ �OTAL General Government Support Police, Pars Sery TOTAL Police Traffic Control, Pers Sery TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2{ 21 : Edc Code 2i)22 38,964 A10101 38,964 109 A10104 278 39,073 39,242 111,724 A11101 127,656 6,539 A11104 6,288 118,263 133,944 116,367 A12201 159,424 4,154 A12204 14,680 120,521 17.4,104 13,500 A13204 14,500 13,500 14,500 4,424 Al3804 2,780 4,424 2.780 101,186 A14101 110,330 12,006 A14104 12,082 113,191 122,412 120,976 A14204 170,667 120,976 170,667 2,200 A14301 1,200 348 A14304 335 2,548 1,535 139,838 Al4404 82,037 139,838 82,037 5,000 A16101 10,125 22,328 A16102 37,772 Al6104 103,397 65,100 113,522 76,317 A16204 78,133 76,317 78,133 3,838 Al6404 3,243 3,838 3.243 840 A16704 636 Vo C 3 u 55,157 A19104 64,067 55,157 64,067 3,650 A19204 4,213 3,650 4,213 A19404 70,843 p 70,843 8,381 A19504 8,623 8,381 8,623 885,617 1,084,501 8,632 A31201 12,489 8,632 12,489 18,805 A33101 12,225 Page 6 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Results of Operation de OscTrpt�on7EEd de i 2022`� Expenditures Traffic Control, Contr Expen TOTAL Traffic Control Control of Animals, Contr Expend OTAL Control of Animals TOTAL Puwjc;Safety Street Admin, Pers Sery Street Admin, Contr Expend OTAL Street Admin_ Garage, Pers Sery Garage, Contr Expend k6-T Garage Street Lighting, Contr Expend Street,Lighting- TOTAL _ �AOTAL S_ Transportation Programs For Aging, Contr Expend ,At. Programs For Aging _ OTAL'Econom+c Assistance Arad Opportunity Recreation Admini, Pers Sery Recreation Admini, Contr Expend TLOTAL Recreation Admini Parks, Pers Sery Parks, Equip & Cap Outlay Parks, Contr Expend OTAL Parks ; Playgr & Rec Centers, Pers Sery Playgr & Rec Centers, Equip & Cap Outlay Playgr & Rec Centers, Contr Expend T�OoTA_L Playgr & Rec Centers_ . Special Rec Facility, Pers Sery Special Rec Facility, Contr Expend rFO AL Special Rec Facility Youth Prog, Pers Sery Youth Prog, Contr Expend OTALYoath Prog Joint Youth Prog, Pers Sery Joint Youth Prog, Contr Expend riOTAL Joint Youth Prog Library, Contr Expend ,LTA - Library Historian, Pers Sery Historian, Contr Expend TOTAL Historian_ Other Performing Arts, Contr Expend P TAL- Other Performing Arts Adult Recreation, Pars Sery 11,895 A33104 12,990 3f%701 25,215 22,101 A35104 21,900 - 22,101 21;900 61;434� 59,604 116,902 A50101 124,320 4,225 A50104 2,285 121,128 126,608 _ 6,019 A51321 59,719 A51324 60,025 60,025 3,670 A51824 2,679 3,67-0 2,679 190,535 .= 189313 9,750 A67724 9,750 9,750. _ 9,750 -, 9,750 9,750 180,607 A70201 196,703 2,736 A70204 4,816 183,343 _ 201,519 �90,929 92,510 A71101 48,900 A71102 44,897 126,936 A71104 101,747 268,346 237,573 46,304 A71401 64,179 39,941 A71402 28,393 19,023 A71404 24,817 905,267 1,17,389 665 A71801 17,892 A71804 568 ,- ---- 665 18;4$0 27,129 A73101 40,906 198,744 A73104 191,984 225,873 232,090 18,934 A73201 25,277 50,400 A73204 50,690 69,334 75,966 3,000 A74104 3,000 3,0000. 3,000 5,849 A75101 4,518 A75104 1,761 5,849y 6,279 7,469 A75604 9,826 7,469 9,826 1,905 A76201 3,055 Page 7 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Results of Operation ic ode 5escrip#ion - -- --- - 2021 _ �t=dpCc ie 2022 Expenditures Adult Recreation, Contr Expend 22 A76204 5,414 TOTAL Adutt Recreation 1,927 8,489 TOTAL Culture And Recreation 871,073 911,372 Flood & Erosion Control, Pers Sery 2,010 A87451 819 Flood & Erosion Control, Contr Expend 20,000 A87454 17,817 TOTAL Flood & Erosion Control 22,010 18,635 Gen Natural Resources, Contr Expend 7,000 A87904 7,000 TOTAL Gen Natural Resources 7,000 7,000 Cemetery, Pers Sery 945 A88101 1,265 Cemetery, Contr Expend 311 A88104 495 TOTAL Cemetery 1,256 1,780 ITOTAL Home And Community Services 30,266 27,395 State Retirement System 86,344 A90108 82,483 Social Security, Employer Cont 53,851 A90308 62,265 Worker's Compensation, Empl Bnfts 33,389 A90408 33,422 Unemployment Insurance, Empl Bnfts 5,922 A90508 7,191 Hospital & Medical (dental) Ins, Empl Bnft 156,136 A90608 180,585 Other Employee Benefits (spec) 12,594 A90898 14,562 `sTOTAL Employee Benefits 348,237 380,509 TOTAL Expenditures 2,396,012 2,662,4" ITOTAL Detail Expenditures And Other Uses 2,396,912 2,662,444 Page 8 OSC Municipality Code 500344900000 (A) GENERAL Analysis of Changes in Fund Balance ro de 43escripfion_. - — 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 2022 _ 2Q21 "'' EdpCgde �: _ 2022.. 1,226,757 A8021 1,091,493 1,226,757 A8022 1,091,493 2,261,635 2,275,228 2,396,912 2,662,444 1,091,493 A8029 704,277 Page 9 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Budget Summary de 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 Reserve & Restricted Fund Bal Appropriated Fund Balance I OTAL Estimated Other Sources �6TAL Estimated Revenues And Other Sources 2022 EdpCode 2023 1,190,633 A1049N 1,446,270 24,150 A1099N 19,365 35,000 A1199N 35,000 454,670 A1299N 473,680 25,355 A2399N 28,247 33,265 A2499N 31,685 16,000 A2599N 18,000 36,000 A2649N 41,000 34,025 A2699N 54,025 12,750 A2799N 37,085 275,888 A3099N 275,888 2,137,736 2,460,245 A511 N 15,000 200,000 A599N 0 200,000 15,000 2,337,736 2,475,245 Page 10 OSC Municipality Code 500344900000 (A)GENERAL Budget Summary Codd 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 �6TAL Appropriations OTAL Appropriations Add Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2d22 -- -- EdPC°de 2023 . 822,723 A1999N 881,333 75,315 A3999N 79,033 188,362 A5999N 215,288 9,750 A6999N 9,750 829,834 A7999N 822,845 33,752 A8999N 38,996 378,000 ^ A9199N 428,000 2.337,736 2,475,245 2,331,736 2,475,245 Page 11 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet bode Description Assets Cash Cash From Obligations TOTAL Cash Accounts Receivable �OTAL Other Receivables (net) Prepaid Expenses TOTAL Prepaid Expenses FTOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 —7 F_ 2023 _ i Ecip�ode � 2622 513,231 B200 702,735 9,878 B220 21,451 523,109 724,186 68,463 B380 102,084 66,463 102,084 6,389 B480 6,649 6,389 6,649 597,961 832,919 Page 12 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (B) GENERAL TOWN -OUTSIDE VG Balance Sheet otle, psdtption< — — — — — Accounts Payable lTOTAL Accounts Payable Accrued Liabilities ,TO TAL Accrued Liabilities Guaranty & Bid Deposits TOTAL Other Deposits Group Insurance (TOTAL Other Liabilities Due To Other Funds (TOTAL DueTo OtherFunds Due To Employees' Retirement System {TOTAL Due to Ot'herG_ overnmenis IiOTAL Liabilities Y - Fund Balance Not in Spendable Form TOTAL Nonspendable Fund Balance Assigned Unappropriated Fund Balance TOTAL Assigned and Balance �[ 67AL Fund Balance 1[i7OTAL'Liabilities; Deferred lnflC s And Fungi Balance ` "2W7 8,411 B600 6,893 8,411 5,893 2,102 B601 2,735 2,102 2,735 7,648 B730 14,552 7,648 44,852 989 B720 989 p B630 3$,000 35,00,0 1,241 B637 1,003 1,241 1;003 201391 3100 6,389 B806 6,649 6,389 _ .6,649 571,181 B915 795,189 571,181 �- 795,789 5770570 801,836 597,981 832,919 Page 13 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (B) GENERAL TOWN -OUTSIDE VG Results of Operation _ ode Descri ,tron 202i Edpode 2022 Revenues Sales Tax (from County) 368,952 B1120 547,010 TOTAL Non Property Tax Items 368,952 547,010 Safety Inspection Fees 1,725 B1560 2,250 Zoning Fees 2,720 B2110 1,940 Other Home & Community Services Income B2189 58,500 %TOTAL Departmental Income 4,445 62,690 Interest And Earnings 489 B2401 452 TOTAL Use of Money And Property 489 4S2 Building And Alteration Permits 94,560 B2555 102,306 Permits, Other 14,638 B2590 14,123 DOTAL Licenses And Permits 109,198 116,429 Sales, Other B2655 6 i0TAL Sale of Property And Compensation for Loss 0 6 Refunds of Prior Year's Expenditures 33,296 B2701 3,483 TOTAL Miscellaneous Local Sources 33,295 3,483 516,379 730,069 TOTAL Revenues liOTAL Detail Revenues And Other Sources 516,379 730,069 Page 14 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Results of Operation jCaife Desq'i�on � - a ' ' Expenditures Safety Inspection, Pers Sery Safety Inspection, Contr Expend 1T6TAL Safety Inspection TOTAL•Public Safety Zoning, Contr Expend TOTAL Zoning, Planning, Pers Sear Planning, Contr Expend ITOTAL:Planningj . TOTAL Horne 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 Employee73enefits TOTAL Expenditures Transfers, Other Funds DOTAL Operating,Transfers L_ it'OTAL Other Uses " F OTAL Detail Expenditures And Otlier bib s TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2022.,,* 116,778 B36201 116,032 B36204 423 11.6,778 116,456 116,778 ' ^ _ 11.6 456 22,650 B80104 24,623 22,5:50 24,623 125,118 B80201 166,209 70,649 B80204 69,884 195,787 236,093 25,312 B90108 26,337 14,326 B90308 16,816 6,678 B90408 6,684 1,476 B90508 1,520 65,799 B90608 73,337 3,350 B90898 3,933 1I'6,941 'w 1:28,628 452,038 - 505,800, 17,740 B99019 .17,740 0 17, - 0 469,716.. 5050800 Page 15 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Analysis of Changes in Fund Balance rode Des&Rption ___ _ . 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 2022 2021 202-2. 530,969 B8021 577,576 530,969 B8022 516,379 730,069 469,776 505,800 577,576 B8029 801,846 Page 16 OSC Municipality Code 500344900000 (B) GENERAL TOWN -OUTSIDE VG Budget Summary dei7 , Lion •:.. o-_ , - ; ' _ _ 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 'T Estimated Revenues OTAL Estimated Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 U _ d ode.. 0423 Y.t 453,743 B1199N 495,297 2,600 B1299N 2,746 500 B2499N 350 83,800 B2599N 86,306 50 B2699N 52 -540;593 5840 540,593, .,584,750 Page 17 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (B) GENERAL TOWN -OUTSIDE VG Budget Summary ode t)escription Appropriations App - Public Safety App - Home And Community Services App - Employee Benefits TOTAL Appropriations 'TOTAL Appropriations And Other Uses i 2022 EdpCode 111,734 B3999N 295,759 B8999N 133,100 B9199N 540,593 540,593 GCz3 154,743 291,907 138,100 584,750 584,750 Page 18 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY -TOWN -WIDE Balance Sheet dQ, pscnp#+on _ . �4., .. .. .. . ` 2U21'` Code 2022 Assets Cash 178,178 DA200 50,359 Cash From Obligations 1,476 DA220 949 TOTAL Cash 179,653 51;308 Accounts Receivable 31310 DA380 12,356 TOTAL Other Receivables- (net) 3,310 12,356 Prepaid Expenses- 25,156 DA480 17,254 OTAL Prepaid Expenses 25.1156 17,254 Cash Special Reserves 150,274 DA230 150,319 OTAL Restricted Assets Y 150,274 150,319 ITOTAL Assets and Deferred Outflows of Resources 358,394u 231,137 .Page 19 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY -TOWN -WIDE Balance Sheet de pescription - - - Accounts Payable 'TOTAL Accounts Payable Accrued Liabilities [TOTAL Accrued Liabilities Group Insurance ItOTAL Other Liabilities Due To Employees' Retirement System ;TOTAL Due To Other Governments TOTAL Liabilities Fund Balance Not in Spendable Form jTOTAL Nonspendable Fund Balance Capital Reserve 'TOTAL Restricted Fund Balance Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance 'TOTAL Assigned Fund Balance irOTAL Fund Balance ITOTAL Liabilities, Deferred Inflows And fund Balance 2029 { EdpCode 2022 46,231 DA600 21,928 46,231 21,928 14,224 DA601 21,651 14,224 21,651 647 DA720 647 0 829 DA637 949 829 949 61,931 ",527 25,156 DA806 17,254 25,156 17,254 150,274 DA878 150,319 150,274 150,319 110,000 DA914 11,033 DA915 19,136 121,033 19,136 296,463 186,709 368,394 231,237 Page 20 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Results of Operation deOesprirtion a, Revenues Real Property Taxes TOTAL Reai Property -Taxes Other Payments In Lieu of Taxes TDTAC;Real Property Tax Items, Transportation Services, Other Govts TaTAL intergovernmental Charges Interest And Earnings Rental of Equipment �TOTALrUse of Money And Property Sales of Scrap & Excess Materials Insurance Recoveries (TOTAL Sale of Property_ And Compensation For Loss Unclassified (specify) V9TAL Miscellaneous Local Sourcesr TOTAL Detail Revenues And Other -Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 Bc ,bde *.. ij _2022 1,113,487 DA1001 1,224,232 1,113,487 1,224;232 13,709 DA1081 13,176 133709 13,176 84,056 DA2300 101,539 84,056 101439 629 DA2401 384 84,056 DA2414 101,539 84,685 ,_101,9_23 M 14,134 DA2650 5,368 DA2680 5,786 14,134 13,554 DA2770 24,506 13,55-4 24,506 ` 1,323,624 1,476,530 1',323,624 1,476,530 Page 21 OSC Municipality Code.500344900000 (DA) HIGHWAY -TOWN -WIDE Results of Operation ,,ode description - Expenditures Machinery, Pers Sery Machinery, Equip & Cap Outlay Machinery, Contr Expend i'OTAL Machinery Brush And Weeds, Pers Sery Brush And Weeds, Contr Expend TOTAL Brush And Weeds Snow Removal, Pers Sery Snow Removal, Equip & Cap Outlay Snow Removal, Contr Expend �OTAL Snow Removal Services Other Govts, Pers Sery Services Other Govts, Contr Expend TOTAL Services Other Govts DOTAL 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) DOTAL Employee Benefits 1rOTAL Expenditures i 67AL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 - - -C 20 11 _ 1 EdlZ�o-je- .�_ 2022 --- 103,374 DA51301 75,089 DA51302 121,893 290,179 DA51304 204,614 393,553 401,496 71,699 DA51401 58,698 53,521 DA51404 35,132 125,220 93A30 251,873 DA51421 256,420 19,246 DA51422 19,246 193,404 DA51424 147,811 464,522 423,477 85,200 DA51481 118,638 108,055 DA51484 235,315 193,255 353,953 11176,551 1,272,756 99,058 DA90108 76,918 30,686 DA90308 30,673 16,324 DA90408 16,340 4,946 DA90508 6,104 155,012 DA90608 176,320 7,177 DA90898 7,173 313,204 313,527 1,489,755 1,986,284 1,489,755 1,586,284 Page 22 OSC Municipality Code 500344900000 (DA) HIGHWAY -TOWN -WIDE Analysis of Changes in Fund Balance [Codi besp ption 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 2022 _ 2021 J_. 2�22 462,597 DA8021 296,468 462,597 DA8022 1,323,624 1,476,530 1,489,755 1,586,284 296,468 DA8029 186,719 Page 23 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY -TOWN -WIDE Budget Summary Pojebesc - 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 Appropriated Fund Balance iTOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources 2ti22 irdpCode 204 1,223,945 DA1049N 1,493,992 16,162 DA1099N 10,706 101,539 DA2399N 84,257 102,614 DA2499N 84,802 10,000 DA2699N 10,000 8,000 DA2799N 8,000 1,462,260 1,691,757 110,000 DA599N 110,000 U 1,572,260 1,691,757 Page 24 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY -TOWN -WIDE Budget Summary deDescription 2'' ; . 'EdpCode;., i ---- 2029 Appropriations App- Transportation 1,240,260 DA5999N 1,359,757 App - Employee Benefits 332,000 DA9199N 332,000 TOTALAppropnations 1,572,260 : 1,691,767' 70TAL Appropriations And Other Uses 1,572,260 1,691,757 Page 25 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Balance Sheet ode Description Assets Cash Cash From Obligations TOTAL Cash Accounts Receivable TOTAL Other Receivables (net) 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 2022 =1 EdpCocie 2022 678,976 DB200 1,190,646 1,470 DB220 949 680,447 1,191,596 533,385 DB380 262,501 533,385 262,501 20,582 DB480 14,117 20,582 14,117 150,268 DB230 150,313 150,268 150,313 1,384,682 1,618,525 Page 26 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DB) HIGHWAY -PART -TOWN Balance Sheet ade.Descrii_tio�;` Accounts Payable ;TOTAL Accounts Payable Accrued Liabilities TOTAL Accrued tiabiiities Group Insurance TOTAL Other Lisbilities�',_ . Due To Employees' Retirement System TjTOTAL Due To Other Governm_ ents ,- TOTAL Liabilities Fund BalanceF Not in Spendable Form TOTAL Nonspendabte Fund Balance Capital Reserve TOTAL Restricted fund Balance . Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance ,TOT AL AssignBd fund Balance O:TAL Fund Balance kTOTAL Liabilities Deferred: In#lows And Fund Balance 10,569 DB600 40,088 10,569 46,088 12,836 DB601 12,i # 0 647 DB720 447 824 DB637 949 824 949 24875a _ 41,037 1 - 7 20,582 DB806 14,117 20,582 14,117 150,268 DB878 150,313 150,268 .. Y— .150,313 333,829 DB914 369,351 855,128 DB915 1,043,708 1,188,957_ 1,413,0.59. 1,359;8fl7 �1384,882 1,577,488 y -'1;618,525 Page 27 OSC Municipality Cade 500344900000 (DB) HIGHWAY -PART -TOWN Results of Operation ,ode Descdr,tign Revenues Sales Tax (from County) TOTAL Non Property Tax Items Interest And Earnings E OTAL Use of Money And Property Unclassified (specify) .TOTAL Miscellaneous Local Sources St Aid, Consolidated Highway Aid ;TOTAL State Aid TOTAL Revenues TOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 j 1021 'EdpCode 2022 1,475,808 DB1120 1,406,596 1,475,808 1,406,596 785 DB2401 704 785 704 100 DB2770 543 100 543 304,126 DB3501 561,859 304,126 561,859 1,780,819 1,969,702 1,780,819 1,969,702 Page 28 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Results of Operation Expenditures Maint of Streets, Pers Sery Maint of Streets, Equip & Cap Outlay Maint of Streets, Contr Expend TOTAL Maint of Streets Perm Improve Highway, Pers Sery Perm Improve Highway, Contr Expend TOTAL Perm fm_prov_e Highway �OTAL 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) TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2021 ,ipd 465,619 DB51101 45,742 DB51102 309,887 DB51104 821,247 23,688 DB51121 321,114 DB51124 344,802 y 1,166,05,0 81,048 DB90108 29,203 DB90308 11,130 DB90408 285 DB90508 103,342 DB90608 6,830 DB90898 2022',.. 419,740 50,203 388,263 858,206 142,191 503,211 645,401 1,503,607 62,933 33,240 11,141 313 133,013 7,774 CTAL Employee Benefits 231,836 2+18,413 (TOTAL Expenditures 1,397,886 1:752,021 TOTAL.Detaii Expenditures And Other llses� _ y 1I,397 888 1,752,021 Page 29 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Analysis of Changes in Fund Balance j-ode Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Restated Fund Balance - Beg of Year ADD - REVENUES AND OTHER SOURCES DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 -- - — — � 2021 — Edp ode 2022 976,874 DB8021 1,359,810 976,874 DB8022 1,780,819 1,969,702 1,397,886 1,752,021 1,359,810 DB8029 1,577,495 Page 30 OSC Municipality Code 500344900000 (DB) HIGHWAY -PART -TOWN Budget Summary Estimated Revenues Est Rev - Non Property Tax Items Est Rev - Use of Money And Property Est Rev - State Aid I bTAL Estimated•Rave nues Appropriated Reserve & Restricted Fund Bal Appropriated Fund Balance OTAL.Esiimated.Other Sources �i UTAL Estimated Revenues And Other -Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2022, Edp06de- - - -24(323 1,186,257 DB1199N 1,226,703 550 DB2499N 800 200,000 DB3099N 200,000 1,386,807 1,427,503 _. DB511N _.._ ... 333,829 DB599N 369,351 333,829 3691351 ; 11720,636 4,796,884 Page 31 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (DB) HIGHWAY -PART -TOWN Budget Summary 4 pescriation Appropriations App - Transportation App - Employee Benefits TOTAL Appropriations ,TOTAL Appropriations And Other Uses 2022 EdpCode 2023 1,455,936 DB5999N 1,537,454 264,700 DB9199N 259,400 1,720,636 1,796,854 1,720,636 1,796,854 Page 32 OSC Municipality Code 500344900000 (H) CAPITAL PROJECTS Balance Sheet "T Assets Cash t. I . - - . FOTAL Cash AL jT,0TA12A!Sets and Deferred Outflows,of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 429,372 H200 574,463 429,372 574,463 '429,372 574,463 Page 33 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (H) CAPITAL PROJECTS Balance Sheet Code Oescrltion Accounts Payable TOTAL Accounts Payable TOTAL Liabilities Fund Balance Assigned Unappropriated Fund Balance jTOTAL Assigned Fund Balance TOTAL Fund Balance jTOTAL.Liabilities, Deferred Inflows And Fund Balance 202,1 j. k- Q9de 2022 2,208 H600 2,208 0 2,208 0 427,165 H915 574,463 427,165 574,463 427,165 574,463 429,372 574,463 Page 34 OSC Municipality Code 500344900000 (H) CAPITAL PROJECTS Results of Operation Revenues Fed Aid - Cap Projects rOTAL Federal Aid f TOTAL Revenues t Q,, L Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 201 _ LEclvCvdo — L 2wz 409,640 H4097 409,640 409,640 4 0,640 46,640. 409,640 - 409,640 409,640 Page 35 OSC Municipality Code 600344900.000 (H) CAPITAL PROJECTS Results of Operation Pie besc-; tion Expenditures Traffic Viol Bureau, Equip & Cap Outlay `TOTAL Traffic Viol Bureau Other General Govt Support, Equip&Cap Out TOTAL Other General Govt Support TOTAL General Government Support Maint of Streets, Equip & Cap Outlay TOTAL Maint of Streets TOTAL Transportation Parks, Equip & Cap Outlay TOTAL Parks 'TOTAL Culture And Recreation Water Trans & Distrib, Equip & Cap Outlay TOTAL Water Trans & Distrib TOTAL Home And Community Services Debt Interest, Serial Bonds TOTAL Debt Interest TOTAL Expenditures t OTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 20 1 Edp—o P ' 2022 H11302 0 0 H19892 59,030 D 59,030 a 59,030 H51102 175,201 0 175,201 0 175,201 H71102 27,977 0 27,977 0 27,977 106,355 H83402 135 106,355 135 106,355 135 2,398 H97107 2,398 0 108,752 262,342 108,752 262,342 Page 36 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (H) CAPITAL PROJECTS Analysis of Changes in Fund Balance P7ode.1?escRptipn y e 2021' --- jL; E code Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 126,289 H8021 427,176 Restated Fund Balance - Beg of Year 126,289 H8022 427,176 ADD - REVENUES AND OTHER SOURCES 409,640 409,640 DEDUCT - EXPENDITURES AND OTHER USES 108,752 262,342 Fund Balance - End of Year 427,176 H8029 574,474 Page 37 OSC Municipality Code 500344900000 (K) GENERAL FIXED ASSETS Balance Sheet Cade bescription- — - - — Assets Land Buildings Improvements Other Than Buildings Machinery And Equipment Infrastructure Other Capital Assets TOTAL Fixed Assets (net) lTOTAL Assets and Deferred Outflows of Resources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 EdpZode - 2022 681,258 K101 681,258 1,526,309 K102 1,597,152 261,460 K103 261,460 5,661,484 K104 6,193,173 9,177,609 K106 9,177,609 80,188 K107 80,188 17,388,308 17,990,840 17,388,308 17,990,840 Page 38 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (K) GENERAL FIXED ASSETS Balance Sheet Liabilities, Deferred Inflows And Fund Balance Total Non -Current Govt Assets FTOTAL Inves-6enits inNon-duirr-ent Q_ overnment Assets I TOTAL Fund Balance i I . - `TOTAL I - Lf_hoco 17,388,308 K1 59 17,990,840 17,388,308 17,990,8410 11,386,306 1 17 .. 990,840 17,388,308 17,990,840 Page 39 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SD) DRAINAGE Balance Sheet :❑de Descriptgn 2021 — �e ' 2U22 Assets Cash 72,763 SD200 99,621 DOTAL Cash 72,763 99,621 70TAL Assets and Deferred Outflows of Resources 72,763 99,621 Page 40 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SD) DRAINAGE Balance Sheet Accounts Payable 9TAccounts_ Payable D�16TAL Liabilities Fund Balance Assigned Unappropriated Fund Balance !to - fund --- --- -, -- --- nod .. und Balance FOTAL Fund. Balance iTOTAL L-labi-lit-jes-,—Def-er—red 1-n1hows And Fund Balance 022 76 SD600 76 0 76 0 72,687 SD915 99,621 7 -1 72,-687 99,62172,687 99,621 72,763 99,6211 Page 41 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SD) DRAINAGE Results of Operation ;ade Dewiption 2021 EdpCode 2022 Revenues Special Assessments 26,905 SD1030 26,905 Simi. Real Property Taxes 26,905 26,905 Interest And Earnings 32 SD2401 �OTAL Use of Money And Property 32 29 TOTAL Revenues 26,937 26,934 �,OTAL Detail Revenues And Other Sources 26,937 26,934 Page 42 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SD) DRAINAGE Results of Operation Expenditures Drainage, Pers Sery 944 SD85401 Drainage, Contr Expend 4,063 SD85404 TOTAL Drainage 5,006 0 �67_bAc14o ie-And Community Services 5,006' p Social Security, Empl Bnfts 55 SD90308 Other Employee Benefits (spec) 13 SD90898 TOTAL Employee Benefits 08 0 � TOTAL Expenditures 5,074.E 0 P OTACDetaii Expenditures And Other Uses. '5,074 ' 0 Page 43 OSC Municipality Code 500344900000 (SD) DRAINAGE Analysis of Changes in Fund Balance PodeDescription_ _ T -- 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 2022 2021 EdpCgde _ 2t322 - 50,824 SD8021 72,689 50,824 SD8022 72,689 26,937 26,934 5,074 72,689 SD8029 99,623 Page 44 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SL) LIGHTING Balance Sheet de bescrlptron r 2D21 Ed Code 2922 Assets Cash 7,342 SL200 10,517 TOTAL Cash 7,342 10,517 {TOTAL Assets and Deferred Outflows of Resources 7,342 10,517 Page 45 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SL) LIGHTING Balance Sheet Description _ 2021 EdpCode Due To Other Funds SL630 4,500 jTOTAL Due To Other Funds 0 4,600 TOTAL Liabilities 0 4,500 Fund Balance Assigned Unappropriated Fund Balance 7,342 SL915 6,017 ,TOTAL Assigned fund Balance 7342 6,017 ROTAL fund Balance 7,342 6,017 ,'TOTAL Liabilities, Deferred Inflows And Fund Balance T,342 10,517 Page 46 OSC Municipality Code 500344900000 (SL) LIGHTING Results of Operation Ce-,deDescrfrtiop,. _ Revenues Special Assessments h 6TAL Real Property Taxes TOTAL Revenues TOTAL Detail Revenues And Other, Sources .0 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 16,500 SL1030 16,500 16,500 16,500 76,500 16,500 16,500. _ -16;500 Page 47 OSC Municipality Code 500344900000 (SL) LIGHTING Results of Operation lbode Deescription Expenditures Street Lighting, Contr Expend (TOTAL Street Lighting ?TOTAL Transportation YOTAL Expenditures `TOTAL Detail Expenditures And Other Uses TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 —_ _J-_ 2023d T e 2022 - 18,302 SL51824 17,825 18,302 17,825 18,302 17,825 18,302 17,825 18,302 17,825 Page 48 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SL) LIGHTING Analysis of Changes in Fund Balance ode Descriptioni� 'ir! , Mf J 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 9,144 SL8021 7,342 9,144 SL8022 7,342 16,500 16,500 18,302 17,825 7,342 SL8029 6,017 Page 49 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Balance Sheet .ode Description Assets Cash TOTAL Cash Sewer Rents Receivable TOTAL Other Receivables (net) Due From Other Funds TOTAL Due From Other Funds `TOTAL Assets and Deferred Outflows of Resources EdpCode .f 2022 402,808 SS200 414,803 402,808 414,803 262 SS360 1,198 262 1,198 2,915 SS391 2,915 0 405,986 416,002 Page 50 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Balance Sheet dCaescripl►on _ Accounts Payable }TOTAL Accounts Parable_ OTAL. LlabiNties Fund Balance Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance r. - -- - - . .. !TOTAL A--I-signed Fund Balance ., k6iiL Fund Balance" TOTAL L@: liies, Deferred Inflows And Fund Balance 5,038 SS600 5;038 5,038 6,121 SS914 394,827 SS915 400,;948 400,948 405,986 634 634 634 97,804 317,563 415,3$8 415,368 416,002 Page 51 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Results of Operation de Description _ 2U23 EdpGode 2022 Revenues Special Assessments 27,382 SS1030 28,331 TOTAL Real Property Taxes 27,382 28,331 Sewer Rents 154,023 SS2120 176,253 Interest & Penalties On Sewer Accts 494 SS2128 485 TOTAL Departmental Income 154,517 176,738 Interest And Earnings 172 SS2401 127 TOTAL Use of Money And Property 72 127 Permits, Other 12,000 SS2590 10,500 �I OTAL Licenses And Permits 12,000 10,500 TOTAL Revenues 194,071 215,697 TOTAL Detail Revenues And Other Sources 194,071 215,697 Page 52 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Results of Operation 4OPPO Expenditures Unallocated Insurance, Contr Expend 2,700 SS19104 2,700 �6fALu'nai�odated, in'suraice 2,700 lr01AL'General dovernment Su port 2,700 2,700 Sanitary Sewers, Pers Sery 10,085 SS81201 11,677 Sanitary Sewers, Contr Expend 22,664 SS81204 51,495 SantaSe ry wers 32,749 - - 12 Sewage Treat Disp, Contr Expend 99,737 SS81304 111,231 Wiil Sewage, Treat Dl1sp 111,231 kklofmw H ome- An-d- C-ornmunity Services 132,486 174.403 Social Security, Empi Bnfts 604 SS90308 695 Other Employee Benefits (spec) 141 SS90898 162 OTAL -Em- p lo'yee Benefits Debt Principal, Serial Bonds k1btrAL bilbt-Principal,,,; , Debt Interest, Serial Bonds �-&AIL de6i In-t'eirest T CE- ,F!TA xpendlitures DIAL Detail Expenditures And Oit;er usei _W* 745 19,081 SS97106 20,000 46,600 3,419 SS97107 3,316 3A19 13,31.6- —2,61,277- 1-58,431 201,277 Page 53 OSC Municipality Code 500344900000 (SS) SEWER Analysis of Changes in Fund Balance jocle 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 2022 2021 Et Code �_ 2022 T 365,313 SS8021 400,953 365,313 SS8022 194,071 215,697 158,431 201,277 400,953 SS8029 415,376 Page 54 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Budget Summary 2 4122 [Ed 0031L '2023,� Estimated Revenues Est Rev - Real Property Taxes 28,060 SS1049N 28,763 Est Rev - Departmental Income 140,150 SS1299N 169,200 Est Rev - Use of Money And Property 150 SS2499N 120 Est Rev - Miscellaneous Local Sources 5,000 SS2799N 6,500 �6mAim 'E'st-Ima,ted, Revenues 173,360 , 204,583 Appropriated Fund Balance 6,121 SS599N 97,804 �qTAJ12-Estlmated Other Sources 6,121 97,8 04 ;TOTAL istimated Revenues And Other Sources 179!,481 - 36,361 Page 55 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SS) SEWER Budget Summary 94 Dascription, Appropriations App - General Government Support App - Home And Community Services App - Employee Benefits App - Debt Service TOTAL Appropriations TOTAL Appropriations And Other Uses 2422 f EdgCode w 16,076 SS1999N 138,389 SS8999N 1,700 SS9199N 23,316 SS9899N 179,451 179,481 2023 15,094 261,372 1,805 24,116 302,387 302,387 Page 56 OSC Municipality Code 500344900000 (SW) WATER Balance Sheet p Dtio p on Assets Cash Petty Cash �QTAL Cash Water Rents Receivable ,TOTAL Other 7ieeeivibles (net) Prepaid Expenses TOTAL Prepaid f-:xpenses [iOTAL Assets and 'Deflarred Outhows offkesdtfr6es TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 T"I.Ed- 202 2 1,165,335 SW200 1,474,963 75 SW21 0 75 -1,165,410 1,475,038 44,370 SW350 41,881 4-11881 683 SW480 600 60,0 1,210,482 1,517,519 - Page 57 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SW) WATER Balance Sheet 2021 Edpl✓ode 2CI22 [ade Description _ 7,089 SW600 1,691 Accounts Payable TOTAL Accounts Payable i,577 577 SW601 1691 2,,726 26 Accrued Liabilities TOTAL Accrued Liabilities 577 2,726 Due To Other Funds 2,915 SW630 TOTAL Due To Other Funds 2,975 0 TOTAL Liabilities 10,582 4,417 Fund Balance 683 SW806 600 Not in Spendable Form600 TOTAL Nonspendable Fund_ Balance 683 77,149 49 Assigned Appropriated Fund Balance 121,188 SW914 Assigned Unappropriated Fund Balance 1,078,010 SW915 1,435,354 TOTAL Assigned Fund Balance 1,199,198 1,512,502 t,OTAL Fund Balance 1,199,880 1,513,102 (TOTAL Liabilities, Deferred Inflows And Fund Balance 1.210A62 1,517,519 Page 58 OSC Municipality Code 500344900000 (SW) WATER Results of Operation Gode Descgpdori Revenues Special Assessments TOTAL Real Property Taxes Metered Water Sales Water Service Charges Interest & Penalties On Water Rents fTOTAL Departmental Income Interest And Earnings fiOTAL Use of Money And Property TOTAL Revenues; - fOTAL Detail Revenues And Other Sources TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 _` L `202't "L ; EdpCod6 :- iJ 2022 556,681 SW1030 572,440 556,681 572,440 870,599 SW2140 958,810 5,734 SW2144 7,446 8,971 SW2148 13,881 88S,304 980;137 1,291 SW2401 1,244 1,244 1,443,276 1,553,82i 1,443,276 • 1,553,821 Page 59 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SW) WATER Results of Operation rode Description -- ` -- - _ -- -- 2d1 --[ EdpCode �- -2022 - Expenditures Unallocated Insurance, Contr Expend 24,700 SW19104 26,000 TOTAL Unallocated Insurance 24,700 26,000 TOTAL General Government Support 24,700 26,000 Water Administration, Pers Sery 38,402 SW83101 44,573 Water Administration, Contr Expend 20,636 SW83104 14,484 TOTAL Water Administration 59,038 59,057 Source Supply Pwr & Pump, Contr Expend 760,130 SW83204 830,908 "TOTAL Source Supply Pwr & Pump 760,130 830,908 Water Trans & Distrib, Pers Sery 40,217 SW83401 35,578 Water Trans & Distrib, Equip & Cap Outlay 30,524 SW83402 26,496 Water Trans & Distrib, Contr Expend 157,894 SW83404 57,359 TOTAL Water Trans & Distrib 228,636 179,434 TOTAL Home And Community Services 1,047,803 1,009,399 State Retirement, Empl Bnfts 2,626 SW90108 2,481 Social Security, Empl Bnfts 4,555 SW90308 4,665 Worker's Compensation, Empl Bnfts 6,678 SW90408 6,684 Unemployment Insurance, Empl Bnfts 452 SW90508 472 Hospital & Medical (dental) Ins, Empl Bnft 12,212 SW90608 12,872 Other Employee Benefits (spec) 1,065 SW90898 1,091 TOTAL Employee Benefits 27,588 28,265 Debt Principal, Serial Bonds 182,235 SW97106 132,980 Debt Principal, Bond Anticipation Notes SW97306 TOTAL Debt Principal 182,235 132,980 Debt Interest, Serial Bonds 43,565 SW97107 43,956 toTAL Debt interest 43,565 43,966 TOTAL Expenditures 11325,891 1,240,599 }TOTAL Detail Expenditures And Other Uses 1;325,891 1,240,599 Page 60 OSC Municipality Code 500344900000 (SW) WATER Analysis of Changes in Fund Balance de ©,es�iption� .. 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 2022 2021 Erl�Code 2o2z 1,082,501 SW8021 1,199,886 1,082,501 SW8022 1,199,886 1,443,276 1,553,821 1,325,891 1,240,599 1,199,886 SW8029 1,513,112 Page 61 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 (SW) WATER Budget Summary de Description Estimated Revenues Est Rev - Real Property Taxes Est Rev - Departmental Income Est Rev - Use of Money And Property TOTAL Estimated Revenues Appropriated Fund Balance TOTAL Estimated Other Sources TOTAL Estimated Revenues And Other Sources 2022 EdpCode 1 2993 573,197 SW1049N 586,995 834,300 SW1299N 901,800 1,500 SW2499N 1,000 1,408,997 1,489,795 121,188 SW599N 77,149 121,188 77,149 1,530,185 1,566,944 Page 62 OSC Municipality Code 500344900000 TOWN OFLansing Annual Update Document For the Fiscal Year Ending 2022 (SW) WATER Budget Summary _ Appropriations --------- ------- Anp'General Government Support 28,500 Gvv1e99m 28,500 App'Home And Community Services 1.280.879 Svvasmem 1.31e.958 App'Employee aanaOm 44.500 avv9199w 44.500 App'Debt Service 176.000 8vvmeomN 17*.985 " _~~ - � . � ` ' ~ . « 1�V ' ~~ �6TAL^ � ' '-�_��_ ; Balance Sheet Code Description► TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2021 EdpCode — 2022 --= I - - Page 64 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 Balance Sheet ffode-0es-b-d A— r 2021. Page 65 Balance Sheet ode Description TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2029 EdpCode _,� 2t322 Page 66 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 Balance Sheet odeUescriptior —� 2Q21'. EdpCocte Page 67 Results of Operation ,ode Description TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2021 I EdpC,pcJe [ 2022 Page 68 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 Results of Operation de 2021, P—A6 2025 Page 69 (V) DEBT SERVICE Analysis of Changes in Fund Balance ode Description Analysis of Changes in Fund Balance Fund Balance - Beginning of Year Fund Balance - End of Year TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2021 Ed_pCode '� 2022 28 V8021 28 V8029 28 28 Page 70 OSC Municipality Code 500344900000 (W) GENERAL LONG-TERM DEBT Balance Sheet Pode Description v 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 2022 '1021 2,906,591 W129 2,236,674 2,906,591 2,236,674 2,906,591 2,236,674 Page 71 OSC Municipality Code 500344900000 (W) GENERAL LONG-TERM DEBT Balance Sheet C ode bescr ptio__n Net Pension Liability _ -Proportionate Share TOTAL Other Liabilities Bonds Payable ,TOTAL Bond And Long Term Liabilities [TOTAL Liabilities ETOTAL Liabilities TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2022 2021 T. EdPCode , L 2022 _ . - 6,114 W638 - -510,823 6,114 -510,823 2,900,477 W628 2,747,497 2,900,477 2,747,497 2,906,591 2,236,674 2,9.06,591 2,236,674 Page 72 OSC Municipality Code 500344900000 Office of the State Comptroller TOWN OF Lansing Statement of Indebtedness For the Fiscal Year Ending 2o22 4/28/2023 County of: Tompkins Municipal Code: 500344900000 First Debt Cops Comp Date of Date of Int. Year Code Description Flag Flag Issue Maturity Rate Var? 2020 BOND E Bone Plain Rd 09/10/2020 09/10/2040 1.001y. 2020 BOND E 2020 Drake Rd CWD#2 09/10/2020 09/10/2033 1.00%, 2020 BOND E 2020 Drake Rd CWD#4 09/10/2020 09/10/2048 1.00% 2020 BOND E 2020 Peruville Rd 09/10/2020 09/10/2048 1.007. CWD#5 2010 BOND E Lansing Sta Water- 12/09/2010 08/09/2030 2.00% EFC 2020 BOND N 2020 Warren Rd Sewer 09/10/2020 09/10/2033 1.00% 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 Amt. Orig. O/S Beg. Paid Redeemed Prior Yr. Accreted O/S End Issued of Year Dur. Year Bond Proc. Adjust. Interest of Year $1,643,000 $1,568,000 $71,000 $0 $0 $1,497,000 $63,000 $58,000 $5,000 $0 $0 $53,000 $445,000 $430,000 $13,000 30 $0 $417,000 $214,000 $214,000 $6,000 $0 30 $208,000 $747,060 $370,477 $37,980 $0 $0 $332,497 $279,081 $260,000 $20,000 $0 $0 $240,000 $0 $2,900,477 $152,980 $0 $0 $0 $2,747,497 $0 $2,900,477 $152,980 $0 $0 $0 $2,747,497 Page 73 TOWN OF Lansing Schedule of Time Deposits and Investments For the Fiscal Year Ending 2022 EDP Code Amount CASH: On Hand 9Z2001 $600.00 Demand Deposits 9Z2011 $5,526,196.20 Time Deposits 9Z2021 Total $5, 526, 796.20 COLLATERAL: - FDIC Insurance 9Z2014 $250,000.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $5,354,978.59 Total $5,604,978.59 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 Collateralized with securities held in 9Z4504A possession of municipality or its agent - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 Collateralized with securities held in 9Z4514A possession of municipality or its agent Page 74 OSC Municipality Code 500344900000 TOWN OF Lansing Bank Reconciliation For the Fiscal Year Ending 2022 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-3007 $57,283 ($2,040) $1,577 _ $53,665 *****-3007 $15,071 $0 $0 $15,071 *****-3007 $15,060 $0 $0 $15,060 *****-3530 $134 $0 $0 $134 *****-7383 $106,608 $0 $0 $106,608 *****-3007 $12,411 $0 $254 $12,157 *****-3355 $300,632 $0 $0 $300,632 *****-9202 $574,463 $0 $0 $574,463 *****-5645 $99,621 $0 $0 $99,621 *****-8718 _ , $6,017 $0 $0 $6,017 *****-1189 $414,411 $392 $0 $414,803 *****-3007 $25,867 $0 $1,173 $24,694 *****-3007 _ $68,382 $0 $68,382 $0 *****-3007 $1,199,359 $0 $0 $1,199,359 *****-3007 $1,228,849 $0 $0 $1,228, 849 *****-1189 $13,234 _ ($392) _ $38 $12,804 *****-1189 $1,462,159 $0 $0 $1,462,159 Total Adjusted Bank Balance _ $5,526,097 Petty Cash $600.00 Adjustments $.00 Total Cash 9ZCASH $5,526,697 Total Cash Balance All Funds 9ZCASHB * $5,526,697 * Must be equal Page 75 OSC Municipality Code 500344900000 TOWN OF Lansing Local Government Questionnaire For the Fiscal Year Ending 2022 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 No 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? Yes If yes, has your municipality used the results to design the system of internal No controls? 8) Have you had a change in chief executive or chief fiscal officer during the last No year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 76 Total Full Time Employees: Total Part Time Employees: Account Description Code 9010 State Retirement System 9015 Police and Fire Retirement 90306 Social Security 9040 Worker's Compensation Insurance 9045 Life Insurance 90509 Unemployment Insurance 90551 Disability Insurance 9060° Hospital and Medical (Dental) Insurance 90705.- Union Welfare Benefits 9085�-Supplemental Benefit Payment to Disabled Fire Fighters 9189q Other Employee Benefits T Total Computed Total From Financial Section (comparative purposes only) TOWN OF Lansing Employee and Retiree Benefits For the Fiscal Year Ending 2022 35 7: Total # of Full Expenditures Time (All Funds) Employees $251,152.50i 31 $148,353.21 35 $74,271.00 35 1 i $1,100,199.55 $1,100,199.55 # of Part Time Employees # of Retirees I Page 77 OSC Municipality 500344900000 TOWN OF Lansing Energy Costs and Consumption For the Fiscal Year Ending 2022 Energy Type asoline _ I Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure 0 gallons Natural Gas I cubic feet Pow tons Propane gallons —� Page 78 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 12/31/2022 , 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 12/31/2022 and filed by means of electronic data transmission. Mary Ellen Albrecht Name of Report Preparer if different than Chief Fiscal Officer i 607) 533-8896 Telephone Number 04/28/2023 Date of Certification Edward LaVigne ;k- Name Supervisor Title 29 Auburn Rd, Lansing, NY 148_82_ Official Address (607) 533-8896 Official Telephone Number Page 79 Municipality Code 500344900000 TOWN OF Lansing Financial Comments For the Fiscal Year Ending 2022 Page 80