HomeMy WebLinkAbout2012 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 12/31/2012
•
71/
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/210-4**************
2-6
AUTHORIZATION 177C+iC:GL
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 2011 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2012:
(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 2011 represent data filed by your government with
OSC as reviewed and adjusted where necessary.
***ARRA SECTION ***
The American Recovery and Reinvestment Act(ARRA)section of your Annual Financial Report
is designed to report revenues and expenditures of federal stimulus money
for the current fiscal year ended.
***SUPPLEMENTAL SECTION ***
The Supplemental Section includes the following sections:
1)Statement of Indebtedness
2) Schedule of Time Deposits and Investments
3) Bank Reconciliation
4) Local Government Questionnaire
5)Schedule of Employee and Retiree Benefits
6) Schedule of Energy Costs and Consumption
7) Schedule of Other Post Employment Benefits (OPEB)
All numbers in this report will be rounded to the nearest dollar.
Page 2
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Balance Sheet
dd2 L7eSCriptl0n. , # t e S P o,fie e I l ,A. tc A" mr G ''
...s,.,x., ;x ���y .,, .�� � Y��. , . �# �' ...�?0�1�t •'�t� EiipCotle ?I� `20'j2 1-;
Assets
Cash 3,113,813 A200 2,104,434
Cash In Time Deposits 9 A201 9
Petty Cash 525 A210 525
t'°;rv"d', ,c7, ...�,T"T"T"' 3'� °',y"174 °" :.r Y ` q q; 'H '"`
TOTAL Cash x t ,,q,"„ ', „t r 4 r. 31�14 347 2,104, 68
Accounts Receivable 7,500 A380 11,222
TOTAL Other R ei blesA(net) ,`7 500 11,2221
Due From Other Funds 539,135 A391
TOTAL Due From Other Fun dsf - `r , F
Cash,Special Reserves 141,701 A230 157,898
TOTAL RestrictedAsse s 44v �` � M a f 141 701 a,, 15789,8j
iTO?AL Assets r � r 3802682 -2,274,ail
Page 3 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Balance Sheet
C6010 s4.0 t.40:6 lfeAT x . a� 3A &d "y . -' C,rs n0 6 a ,of �4 s
� .p .� ,;.._,��.-��:�.�,�� „��.p�;��.�,����y: �.. �..�s �p.� ,.,�..�. rn .. �.�,,�..�.,. � 201,1� ';I
Liabilities
Accounts Payable 58,040 A600 69,395
TOTAL:Accounts Payable .. °58,040 69,395l
Overpayments &Clearing Account _ 4 A690
TOTAusther!Liebl�lities � ` z 0 „ 0
TOTAi.+Liabilities r¢ Y� C58,040
�_,...
Reserve For Encumbrances A821
TOTALfReserve For Encumbrances` ' "f 0 F""` 0i
Reserve For Excess Dog Control Revenues 1.0,101� A87 13,671
Reserve For Repairs 141,701 A882 157,898
TOTAL Restricted F1ind Balances :;£ 151,802 _a 7 7- _ .7 J`171,56
•
Assigned Appropriated Fund Balance 97,500 A914} 267,700
�TOTALAssigned Fund Balance z 97,500 ,_ _ .•s fi 26 r700`,..x�«, .. .,i ,.Y.-".N .7E
Unassigned Fund Balance 3,495,341 A917 1,765,423
T07A1.Un4asslg and B as cni a Yfih k y � x 3495,341 6 23y
TOTAL Furid Equit � r
; 2 204,692;
TOTAL Liatilities And Fund`Equlty ry • �" f. ri7 3'802'682 2 2740881
•
Page 4 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Results of Operation
ode 0'.00.(iofi;*, qt� �,` A ' ` 4 a< ftf- , �t c P cc „2011 Ed Code ;�,2012
,,.., .. .. ,. ... ...,. ,..In9a. . Y..ar�.�,_dF�, +5 -r'7�. a�.�.,...,�". 'br .,,++..u�'' � �2 Li5`. p, 2a 01
Revenues
Real Property Taxes 1,169,088 A1001 885;793
TOTAL Reai Pro.P.erET 0 . ... �a ._........, , .Y ��.,.,.� , -..-.o. d � r 1-,169,08_8 �`� 885793�
Other Payments In Lieu of Taxes 159,090 A1081 106,399
Interest&Penalties On Real Prop Taxes 9,882 A1090 6,585
T01AL Real Prop-..--x Items �,.� 6 Y F 168,973 y �^ �°'112,984
Franchises 35,285 A1170 37,367
TOTAL Non-Propettjr Tax Items ya w 5 g 35,285 37,367
Clerk Fees 1,602 A1255 1,602
Public Pound Charges,Dog Control Fees 2,294 A1550 475
Park And Recreational Charges 278,619 A2001 299,729
Other Home&Community Services Income 1,405,478 A2189 122,684
TOTAL Departmental Ihcome ww �_ sw�xw ��y� T �� 1,687,994 ��„�� yY�Y 424i491
General Services,Inter Government 8,172 A2210 7,842
Youth Recreation Services,Other Govts 9,927 A2350 9,822
TOTAL Intergo ev-060 to ;Charge 'C3, 18 099 T-- 17 6
IF=. .5 �� u.......-_ a �.. - Y. n....t..w-,.....-....._...,-....w"*w-4_.wt�..s....�yT r i3'*...e.4.�'.'.Ci.
q.
Interest And Earnings 8,447 A2401 5,340
Rental,Other(specify) 15,619 A2440 14,367
Commissions 2,169 A2450 2,102
TOTTAL Use o)Mode And Pro a a n h ± 26;235 21 8 0
Games of Chance 10 A2530 10
Bingo Licenses 218 A2540 818
Dog Licenses 22,038 A2544 21,575
Licenses,Other 650 A2545 650
T07AL Llcenses And Permitsw•. 3 22 916 p 23 053
,
Fines And Forfeited Bail 60,458 A2610 57,921
Fines&Pen-Dog Cases 3,155 A2611 2,820
TONAL Fines Antliorfeitures v 63;¢13 60741
•Sales,Other 379 A2655 1,079
Insurance Recoveries 5,151 A2680 6,642
TOTAL Sale of Pro erty And Compensation`For Loss tr 5;530 _ 7,72
Refunds of Prior Year's Expenditures 710 A2701 11,038
Gifts And Donations 4,776 A2705 5,508.
Grants From Local Governments 4,395 A2706 6,227
Unclassified(specify) • 4,194 A2770 28,570
TOTAL Mi"scellaneous Local Source �y{ J fi «�14 Q75 Y
St Aid,Revenue Sharing 27,085 A3001 27,085
St Aid,Mortgage Tax 196,594 A3005 335,981
St Aid,Youth Programs 1,280 A3820 888
TOTAL Stat d % , a777
224,959 _ 363954
2 OQt2,
Interfund Transfers A5031 25,000
rj�OTAL Interfund Transfers
TOTAL Other Sources ' A ° =0 . 25,f000
TOTAL Detail,Reverues�And Other;S=ources �r ,y�x '. �� �-� � °3,436 71i6 •. 2�031922`
a.-aw.a�.,. , .r�ix.a,; d r_•r• ...n,i,,:.;..«=..a..,..».,..tw.4.,um,..,...� i„> aim,�..»..s."�...i.<.aw..,,..h,.��s..i..x...,_......,,.....wia- ��,..�:.....,L...,..«.�...:.,..� ,. .� -�
Page 5 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Results of Operation Code4.6,10101. . n,
Pttf j a z V VVO ts �..7 + E pCodeli] ; 20921 i
Expenditures
Legislative Board,Pers Sery 41,795 A10101 41,088
Legislative Board,Contr Expend 5,862 A10104 6,107
QTAL_Legislative Board,' ,, s . '• _ 47657 _�. 47195
Municipal Court,Pers Sery 104,641 A11101 105,118
Municipal Court,Contr Expend 9,963 A11104 12,133
TOTAL Munlclpal Court x 11 04 -n 5
Supervisor,pers Sery 116,794 A12201 112,007
Supervisor,equip&Cap Outlay A12202 978
Supervisor,contr Expend 6,720 A12204 6,963
T AL Spervtsor ,'' , 4 w R 123'514 � 119'949
ex..r.+::....r..�.�.,».._.,.__,...:.a.ens. .X�.,ww.�,...r.o..w..�..._�Mi__r....n......a._.....»_.�m...h:.Es4a��..is.� � ,.k...,�.....�:...n.a.......+.,..u,.:N.a z,..�.+au.,,..
Auditor,Contr Expend A13204 6,000
Budget,Contr Expend . 770 A13404 847
Fiscal Agents Fees,Contr Expend 605 A13804 7,677
Clerk,pers Sery 87,545 A14101 78,863
Clerk,contr Expend 8,956 A14104 11,894
TOTAL Clerk '' r z ,s s ^^
Law,Contr Expend 46,772 A14204 133,498
Personnel,Pers Sery 6,443 A14301 7,550
Personnel,Contr Expend 1,467 A14304 3,568
�OTAI?Personne. A , � .c. ,x _ �_._ see A • 2'. 7,910 y11,118]
Engineer,Contr Expend 23,011 A14404 65,670
^'a^.".R".*"r.^+'i«"Y^ty 5 w. ash';°f"r,ate z # .v' va.' r ^�"^; 7-•aa........-1 :..-.rn�n+--T-.^.-.-^'s
Central Services Admin,equip&Cap Outlay 4,934 A16102 5,900
Central Services Admin,contr Expend 4,561 A16104 5,548
Buildings,Pers Sery 10,662 A16201 11,845
Buildings,Contr Expend 55,527 A16204 91,560
TAL Butl.ilings _ _ �� 103 4
Central Garage,Contr Expend 2,193 A16404 1,809
g 1
Central Print&Mail,contr Expend 1,015 A16704 5,408
Unallocated Insurance,Contr Expend 39,955 A19104 37,094
TOTAL Unallocatedi lrisurancer q ,, ° ems 4 ',,, ` 39 955 37 094
Municipal Assn Dues,Contr Expend 4,900 A19204 4,940
Lw:�:++r.-�ax.� �� .�. '�`:�..a..��i' .t?Tr,.�...d.,Y•emu,.�. .�_ .._...o is - .._.. _ ;��..4�.:m....,...,...... �....`A-..__..._......�� r-.e.
Pur of Land/right of Way,Contr Expend A19404 294,800
O AL l?u of Ladr F -77
0 294 800
Other Gen Govt Support,Contr Expend 115,377 A19894 4,212
TOTAL Qther Gen Gcvt Support x r 115,377 4,2
TOTAL-General Government Suppoii'A„Y ry ti ,; 70 69 k 1 063,078;
Page 6 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Results of Operation
CodesOesenptlon ,, rr ° Et `(S'��f^¢rj. d �� �b -53 ,}{ $� ti7. ,k. ° yx 2011 { 37 a S'; a4r
n. .. � � -,. M ��t,,y �. �'�._„�� ���.. ,'EtlpCode
Expenditures
Police,Pers Sery 1,845 A31201 1,500
Police,Contr Expend 11,272 A31204 11,779
TOTAL Police 3�j7
Traffic Control,Pers Sew 37,818 A33101 37,500
Traffic Control,Contr Expen 12,870 A33104 7,648
DOTAL Traffic Control r .w v' 50 688 45 4
Control of Animals,Contr Expend 23,148 A35104 21,565
TOTAL Control of Anlma(s y " ` 23�!{8 :r 21 565•
TOAt.Publicafety fi • _ .,.•. _. y. '. _ 86,95479,89Ze
Street Admin,Pers Sew 82,280 A50101 94,149
Street Admin,Contr Expend 2,782 A50104 2,237
TOTAL`'Si eet Admin
Garage,Pers Sew 13,734 A51321 6,786
Garage,Equip&Cap Outlay 5,320 A51322
Garage,Contr Expend 28,115 A51324 29,551
LOTAL Garage "�` , -
, e j , w c _ ` .. x .. ..,,,`il v a •j 7,1 36,338
Street Lighting,Contr Expend 2,227 A51824 2,572
TiTV,AL Street Lighfin0 u 2,227 2�5
TOTAL TranspoltatliDn ` " r �� z 134 459 7 n'
,; tea, _ �_ �' �: . � 135,295
Programs For Aging,Contr Expend 9,000 A67724 9,000
TOTALPrograms fortAging': -w 9'000 9,000
OTAL Economic Assistance And Opp rtunity r _�_ p `_ �. 9,f 00 r T ___2 ; 9 0091
Recreation Admini,Pers Sew 120,627 A70201 124,570
Recreation Admini,Contr Expend 1,969 A70204 1,662
TOTAL Recreation Admini �e i` 1" p#� � _ 122,5,96 {y, y s =126,232]
Parks,Pers Sew 38,399 A71101 33,673
Parks,Equip&Cap Outlay. A71102 43,692
Parks,Contr Expend 56,462 A71104 58,841
Playgr&Rec Centers,Pers Sew 6,326 A71401 6,037
Playgr&Rec Centers,Equip&Cap Outlay 499 A71402
Playgr&Rec Centers,Contr Expend, 8,940 A71404 10,520
TOTS Playgr&RecttCenters _'' ,„ fi 15,765 „16,55�7
Special Rec Facility,Pers Sew 10,809 A71801 11,627
Special Rec Facility,Contr Expend 849 A71804 337
,'q`^r'e-.^T^'-.r..-r-r e�'•` .z`^^ w-•t^p•"`.'p';' } r �"7^5-_ -^a^r-- �, rJ �"y
TOTAL Special Rec Eacillty 11 58
Youth Prog,Pers Sew 23,637 A73101 23,625
Youth Prog,Contr Expend 130,153 A73104 127,188
TOTAL Youth Prog$', •' w : 153;790 r� rt-15001741
Joint Youth Prog,Pers Sew 23,755 A73201 25,883
Joint Youth Prog,Contr Expend 35,043 A73204 35,077
TOTAL Joint Youth P pg " �� 58,798 T
Library,Pers Sew A74101 -210
2111
Historian,Pers Sew 4,823 A75101 4,871
Page 7 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Results of Operation
Go eiOescriptron.. ..t A g.s a fe iktV4T MP ie :. ,, R ;2011 �t . EdpCode. 20>12, .
Expenditures
Historian,Contr Expend 35 A75104 290
TO fAL Historian _.. o- 4,858 _ _
Other Performing Arts,Contr Expend 8,564 A75604 7,365
TOTAL Other Performing L_..s:,�.x. _ Acts
Adult Recreation,Pers Sery 2,495 A76201 2,470
Adult Recreation,Contr Expend 6,408 A76204 7,797
TOTAL Adult Re reationz �� w x ` 4 _ 8,9Q3 k r. 10'267;
OTAL"Cuit re�cl Recreation { 4
479 793 5255
y,.as., .n.�.a;;•- .. a,,,.. ...M.._.e�..._.,.r..,..ac."c:��.,-.,,, -�.s4m..•.�...�.w,:.�M,..�....�'.__�y...�........�.:M;4_.�.....w...�.:._.. .•d...=�.,_.�.,.S•..,. , ..,..�k.��.'.�:w,.:...ul�'. WiY
Planning,Pers Sery 12,988 A80201 13,116
Planning,Contr Expend A80204 160
TOTAL Planning _ :V W 12 988� 13276:
......-w...l_u.._......._..,_ -.�...... .s.........s.,::.�..... .....s.._._.� a.... r..-..,_ _ ..Auz.:.�.s-�..�..�..a._...v...se,:- r ��,. ...K
Comm Beautification,Contr Expend 2,750 A85104
TOTAL Com m _p Be�.autif--4 .--n = 2,750
n r--
Flood&Erosion Control,Pers Sery 997 A87451
Flood&Erosion Control,Contr Expend A87454 2,000
TOTAL Flood&Erosion=Control Fe 99T 2 000'
Gen Natural Resources,Pers Sery 4,589 A87901
Gen Natural Resources,Contr Expend A87904 1,378,824
l'rtg Gen;N i'(4°Res uo tcesV . N ��`7 - f s 4 5693 4p 1 378 824i
ss.;=..c.�.cc r��• ., .�, . _�.4wn_ <. -.._.�.s-,ry ..i:a .. ..,....i.�.__.......,. i ,
Cemetery,Pers Sery 6,074 A88101 5,143
Cemetery,Contr Expend 500 A88104 365
TOTAL Cemetery s `
654
558l
TOTAL Ho me d C unitySevce s ` 7 ` 27,898 F • 1 399,E 7
State Retirement System 73,284 A90108 88,742
Social Security,Employer Cont 46,523 A90308 46,257
Worker's Compensation,Empl Bnfts 34,994 A90408 33,078
Unemployment Insurance,Empl Bnfts 3,882 A90508 3,035
Hospital&Medical(dental)Ins,Empl Bnft 122,194 A90608 137,656
Other Employee Benefits(spec) 10,880 A90898 10,818
TO TAL Employee Benefits :' 'f 291,756` 319,585
�TAL Expenditures # .. .1 .4 ' "� ti, r". _s
�, 1,730,330, . ' 31,8723
Transfers,Other Funds 186,540 A99019 40,000
797AL Op�� Transfers' '' &Y F 186 540 40'000`
*.ad` a ',. " �'xu....F 'f`5�r5r+s.»�`tf�` r" uw ar...ew a• .+........_..
TOTAL Other Uses �� e -.1 7 - 7 _186,54 ▪ 40,0001
TOTAL Detail Expenditures And Oth7 Uses �` 'µ 1 4161170
3'S71 872
..cG. .z�...«L,...>.d,.,.✓...-............w.'a.w.w._,..�,w.1.. .'.:.0...�.,..-..-...+�.ee.....m.r.,��.._ti..__._..�.�...,s..c ,....-.....1._..w.�if
Page 8 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Changes in Fund Equity
Code Deseription£;. .. 1,'. r3 '54,, r ,t' h 2011 Ed'pCode„ .. - 201� w
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 2,224,747 A8021 3,744,643
Prior Period Adj-Decrease In Fund Equity -0 A8015
Restated Fund Equity-Beg of Year 2,224,747 A8022 3,744,643
ADD-REVENUES AND OTHER SOURCES 3,436,766 2,031,922
DEDUCT-EXPENDITURES AND OTHER USES 1,916,870 3,571,872
Fund Equity-End of Year 3,744,643 A8029 2,204,710
Page 9 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Budget Summary
Code Description, 54, y. , . ' ,p{.$ 's . ., 2012 .`... ... fEdpCode' . ..x . . '2013 , . : ;:
Estimated Revenues
Est Rev-Real Property Taxes 885,871 Al 049N 778,076
Est Rev-Real Property Tax Items 116,821 A1099N 76,673
Est Rev-Non Property Tax Items 22,000 A1199N 35,500
Est Rev-Departmental Income 249,550 A1299N 276,450
Est Rev-Intergovernmental Charges 25,453 A2399N 18,783
Est Rev-Use of Money And Property 24,771 A2499N 21,190
Est Rev-Licenses And Permits 20,760 A2599N 22,550
Est Rev-Fines And Forfeitures 47,000 A2649N 62,000
Est Rev-Sale of Prop And Comp For Loss 23,100 A2699N 100
Est Rev-Miscellaneous Local Sources 8,450 A2799N 7,100
Est Rev-State Aid 176,280 A3099N 227,973
TOTAL:Es -
t timated Revenues .' , n . 1,52t,395
.wan. zca.� ;.s.:"+��� .. _.. .:* � {,> .•�:� u t..,..,....w .1 600 056 j �tr ^`�tr ,;,
„ .. ...,�..._:- :;gin
Appropriated Fund Balance 97,500 A599N 267,700
TOTAL Estimated Other Sources r - '; 97,50t1' a 267,700
TOTAL�Estimated Revenu And Other Sou ces ! ' t 1 697,556 1 794 095
mo w... .: € 6 , . , ...,,,:2L ,o9
Page 10 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(A)GENERAL
Budget Summary
}C6d0escnp0orfV 3 4 +W f , eg7
Appropriations
App-General Government Support 670,903 A1999N 702,418
App-Public Safety 87,820 A3999N 87,900
App-Transportation 127,780 A5999N 154,730
App-Economic Assistance And Opportunity 9,000 A6999N 9,225
App-Culture And Recreation 473,776 A7999N 481,375
App-Home And Community Services 36,866 A8999N 26,879
App-Employee Benefits 291,411 A9199N 331,568
c
TOTAL Appropriators 1,697,556� ,k 1,794,095
l OTAL Appropriations And Other�Uses A" d y 1 697,556Y ,! 41,794 09b95
Page 11 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Balance Sheet
d `' rY Wit`�,�`,**-5, �y��°;""patti �`�°;_20,1� � CEdpCod.4 WVAr2012".� �a.��;";
Assets
Cash 265,461 B200 201,221
Petty Cash 50 B210 50
•
TOTAL Cash •t..,_ .:" " 265511 • 201,271w
Accounts Receivable w 14,771 B380 24,036
TOTAL Other Receivables(net) ' , 24,036'`
TOTAL Assets r `j s • 260'282 225 307
• w a .
•
Page 12 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Balance Sheet
x, € SPA %k v' lY�} x t k fW �'4 '! itfrf'".."b'nd i f➢r#9L YEA ? bF �di F 5 #+i odeDescriptlon
Liabilities
Accounts Payable 11,233 B600 14,554
TOi AL Accounts Payable � x „r }4 y 17,23314,554
TOTAL Liabilities ;,r , �� 1[233 �14 554
Assigned Appropriated Fund Balance 89,537 B914 51,098
Assigned Unappropriated Fund Balance 179,512 B915 159,654
iT01'AL As ignedFud Baiancce y w 269,049 ry ' r2�0.752j
� - [ 1"" Y Yg n^ 3Y
TOTAL Fuhd�Equity � xY ,`� ;26$049s z 10, 52+
TOTAL Liab ilities d Fund f uiy�� 1W 3 z 280 283 • 4 225 30Tt
L...�;.�A f'r0ii •Q.a...`y:.wuao-k.,w�.»,.w:.:�<., ..<ei�.. �,.M,., ...,....m 7.,✓ ..emu.. s %..J..4[.:.r.. .i,.. "r...."`k..#. .-v »,.
•
Page 13 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Results of Operation
CodeiDeseriptioa- . arO tx " a r 9 4 �L - 2019 Ott Cod91; >sF F
Revenues
Sales Tax(from County) 130,854 B1120 134,657
TOTAL Non Property Tax Items 130854 134,657i
Safety Inspection Fees 1,575 B1560 1,375
Zoning Fees 600 B2110 730
Interest And Earnings 867 B2401 503
TOTAL Use:of Money'And Property , � '' r .a 77„ 867r 503
_ate _�� k�
Building And Alteration Permits 65,450 B2555 40,047
Permits,Other 3,326 B2590 4,005
DOTAL Licenses And perrnits ._v w Z ,a 44 D52"
Sales,Other 63 B2655 73
TOTAL Sale'of Property Anil Compensation For Loss t � m' 63 s 7
Refunds of Prior Year's Expenditures B2701 70
TOTAL Miscellaneous Local Sou.rce L' !� U
TOTAL R enues .. 4 r,.��
TOTAL Detail Revenues And Othe Source's : , '_ 202;3 E 181,45.
•
Page 14 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Results of Operation
v' s sA :�aB €k' "' 6�r' ?z. wt sFv'r2 "u �+ ,"`
codeaQescrption�w; w ^. ° : ceit, %1„.a,< �s .�r.# ,. ,=z �,„'] . 2011,�,g�,w
Expenditures
Safety Inspection,Pers Sery 77,134 B36201 78,291
Safety Inspection,Contr Expend B36204 102
TOT Sa ety Inspection �tx
AL f �' 77,134 78,394
TOTAL Public Safety`•; d 3 µ 77134 78,394
-°
' Zoning,Contr Expend 4,520 B80104 13,436
r�-+e9•:-e ,� r^^.E �a ^� �".'E
OTAL Zoning, �'� n 4,520 13 436�
Planning,Pers Sery 51,950 B80201 52,466
Planning,Contr Expend 21,323 B80204 23,099
TQ7AL'Planning `' t t, : . P7r ,T ,..•• R - 73,273 75,56E
OTA[ ome AndaCommuntty Sentices �. 7T,783 .°L a ` 89,001
s
;�"-w.^z nrrus., a�Zxs7a�.u`cN"�s.'.tw$+. ..�s5�.,.-,...... .try 4 a m. =..,z..,.,t;.^�✓,.�«a.._.,, ..�. �.y.�'.s....,...,.w +.�,<..,_.�.s ..,.,...s,.�..o-ad�a`
State Retirement,Empl Bnfts 14,525 B90108 18,299
Social Security,Empl Bnfts 8,003 B90308 8,097
Worker's Compensation,Empl Bnfts 6,999 B90408 6,616
Unemployment Insurance,Empl Bnfts 433 B90508 396
Hospital&Medical(dental)Ins,Empl Bnft 36,215 B90608 37,059
Other Employee Benefits(spec) 1,872 B90898 1,894
TOTAL Em to ee Benefits` V S gig 4 _ f 7 ,� "' " _' 0
lx 9jr ^aF�T^ ^t.�'�^'T9 �' ,?N� P-S�i�T" R' `�.^".+^
��...,:.p Y ,��,x� ���..n,� ,....�z�.��;, �',.�.�� .... '�A � 68;047 ' '` 72 31i0
��-�- ----� ,� ".�
P- _ 222,974 `239*
M,� .a ........v i``.� k s..rs�+::.t
TOTAL Defell Expenditures Md Other UsesA 239 755
•
Page 15 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Changes in Fund Equity
, -:.
EdpCo e�� � � �.
,2012 ,. .�...
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 289,287 B8021 269,050
Restated Fund Equity-Beg of Year 289,287 B8022 269,050
ADD-REVENUES AND OTHER SOURCES 202,735 181,459
DEDUCT-EXPENDITURES AND OTHER USES 222,974 239,755
Fund Equity-End of Year 269,050 B8029 210,758
Page 16 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Budget Summary
GodeD � �k �% �.0 �� O t Ed Code 2013 „
� escnptior�;��p�� <�' � , �,��,. � zaa,ti � .,3.��=:,�� . „2012. ..����1. p. ,��
Estimated Revenues
Est Rev-Non Property Tax Items 85,000 B1199N 130,000
Est Rev-Departmental Income 2,100 B1299N 2,100
Est Rev-Use of Money And Property 1,000 B2499N 500
Est Rev-Licenses And Permits 55,500 B2599N 55,500
Est Rev-Sale of Prop And Comp For Loss 100 B2699N 100
.EPF"^ . i k �Ff *rY`--� ^1 3'4�
TOTAL Estimated Revenues :143 700°� ' _ 188200
�..ak�Yacc3w�.xa.0. ,�r s_..v.,.�::.�. u,u.�.-.,.b, ,<.u....,.,....
Appropriated Fund Balance 89,537 B599N 51,098
•
OTAL Esti ted Other Sources k' 89 537'
TOTAL Estimated Revenues And Other Sources 233,237 • � s 239`298
•
Page 17 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(B)GENERAL TOWN-OUTSIDE VG
Budget Summary
Appropriations
App-Public Safety 80,690 B3999N 82,386
App-Home And Community Services 82,166 B8999N 80,539
App-Employee Benefits 70,381 B9199N 76,373
TOTAL A ro riations �{ "1 x g v a pp s P _ ,; 233,237 239,298
TO AL Appropriations And Other Uses w 4 233 2 3
• Page 18 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Balance Sheet
C,Qde�°[)escri"'bOh G Y� ? � i mu z t a + z S .i .t=,
� P. ._ `�. �� °� � �� ��� ��3,�� ,._ ,, r , ,'�'`�2011'�`�' >` EdpCode . ..�3...a2Q12 x��� '
Assets
Cash 249,782 DA200 407,227
TOTAL Cash �,: t, ti E ` 249 782 7,.,k
: 407,227 i
Cash Special Reserves 262,474 DA230 265,000
TOTALLRe t cted Assets 7 262,474 M, Y 265,000
Page 19 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Balance Sheet
o1e0D„escr7 tion ' ax � j" 201�� y$ EdpCode r
Liabilities
r4 TM 7 a, rrmk.6 11,7+88 44M' -_.D Ag6 0 ytr + t
555^ 553Accounts Payable 6TAfjwoun s3dyK N 44...,k.a Capital Reserve 262,474 DA878 265,000
.,. -�^�#�' -'^—�t •�zTMxi;rsmx--ems ` '� '2 *•� 3 a�' s �z ,o- c.-�.'n'-ram a
OTAI4 estricted Fund Balance y ,a , �" a w 4262 47 65 000`
?�a. s.-.«a...s sx+��:r•.. ,a*,•+J..€.,srl'L,m...wudr:::ag.» a. » �,,::x...x ?a::',,:.a, ..r.:G,.�-.� . �.��;«:�. =�..s�.� „_ -�> ' �,'N,,x«j
Assigned Appropriated Fund Balance 48,400 DA914
Assigned Unappropriated Fund Balance,, 187,598 DA915 351,474
1 OTAL Assigned Fund Balance #rext f 's M ` 5� rr7 t ?35;998 s, =. 351 474
.. 4 .. Ys".Y..w. 's1uY:S's.�sWAS'his....,•• ! ` '`u 77 a ' S 1,z',.:
t x't�'K,, , * a3"'�^X*.reT°v^r, Z � ^--r.•�^ ^� 74- ^c�'."F-e r'^E ""a^s�.x� `�"" rn�h x,+x, �,a-�•�--�^ tv .. �'^�,
,�. t 7' '-'
TOT11.FundSEc�uityyd � �ir, 498,d72696,474'
rti � r�r er�-x..„7.m�Mg xp ^� i�"a✓ s -.43 "�",� +k.- .�,-r�� a n .� g' ,,� -�" 't- a• .ram- r
TOTAL Liabilities%AKI Fynd EqW ���* ,� � 4 ",,. •�" ,,d'v. y z; 560,257 �' t 672,22
Page 20 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Results of Operation ry
Co ie De$Cnp l011477 v .^x Tt xJ e • .Ed p Code e'1
Revenues
Real Property Taxes 660,853 DA1001 685,733
7 OTAL Real PfopertywTaxes d` t,. w k :_ .., , «` , ; 660 M, }; . 685� 3'
Other Payments In Lieu of Taxes 90,016 DA1081 82,386
FOT a1.Prope y axitemsb `, �• ,. >�• 96;016 rrF ��_8
Snow Removal Services Other Govts 88,107 DA2302 101,
TOTA nl tergoverninental Charges ; d a 88,107 " � 101 235235
Interest And Earnings 2,826 DA2401 1,401
Rental of Equipment 88,107 DA2414 101,235
TOTAL Use of Money And
.�� ~�..wa,� . _ .e,,...,..maY.a,..-,...,�...._
Sales of Scrap&Excess Materials 3,015 DA2650 22,775
TOTAL-Salle Pr�opert d Comp nsatlon For,Lo ' a~ � j
Refunds of Prior Year's Expenditures 1,616 DA2701
Unclassified(specify) 15,855 DA2770 10,622
TO AL M,„ a 91449,C7I
,.�,,. .. ��,...,�4,.�.,
rr.z•„� # t$ "'"� .y'.
TOTAL Revenues s 950§9;4` 1,.005 386
Interfund Transfers DA5031 345,000
TOTAL�Interfunc!Transfers
...,°dM °.
TOTAL Other Sources i 0 345 000
.+;N' - k'1.czsT; 6'_., ....� ':t�3« wa�cu....w',n�.,vz .w An. .dada
M1 a1sd'm--.'s to s+*,.�• r X ^n-«�!
TO]ALDetail Revenues And Other Sources , r r ` s: `950,394 1350 386
I .,> ne.r;,§Pig 9S UtSa �•a. .._ '
Page 21 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Results of Operation
Coce15.:e0001, 440s'. '�14iM., SI ; ' t,;',2011rk 'n'EdpCode , .r, 2012,:
Expenditures
Machinery,Pers Sery 109,932 DA51301 93,320
Machinery,Equip&Cap Outlay 25,404 DA51302 278,614
Machinery,Contr Expend 138,051 DA51304 140,124
T07ALachined+` 3 k, a ;; 3 T �' � , 273 387 ,..�. fr 512 058-
0, . w .� > ,�.. z-,10 t>: . . •�:..„ `.. . �.....�`w�; ,.,�,_. ...•..., .t,'y,uc.+z
Brush And Weeds,Pers Sery 56,964 DA51401 57,606
Brush And Weeds,Contr Expend 9,756 DA51404 8,630
TONAL B�ush�And�llVeeds �'= � �"���'�-� f�` � � ''� -•-; �� �" ��" � L� 66 236 l,: mac...acra3 cnare•Lr:��nn�a..aa.m. e:,4i'' r . zl, rt.•, , °...Sri..aw.. ' ..�rs..,ew..3; `��.«.r°,i.... ....:., ss,72-'.Osa ,�a.3k'.:', s�=t,`_.,,,.o,._ a°.� !.a..a,.ei
Snow Removal,Pers Sery 154,146 DA51421 125,313
Snow Removal,Contr Expend 83,804 DA51424 83,863
v a ;�" c '_""'fi'�' ,.y.,£ °zF"�,^"y"c u N sew 7+ r`E'" a ✓ Y r' `-z`^x"'rs'�
lTOTALro- Re o�ai+ q x ti i, x
�T, �.?-.. , ! ,t :.�:� .,s�:� �.�.�..,._a����..�.,�. .,�•�.�;�_��..�..�.�.�::�..::».�._�. 237,950�,.�,.._.,'r ,��,� 299,17a7
Services Other Govts,Pers Sery 51,885 DA51481 78,031
Services Other Govts,Contr Expend 87,616 DA51484 77,077
TOTAL Seniioes Othef<Govts � , � ¢ ;, � 7K ri 139 i
;:.lwbwY �s..adve,.,._.�,.a��..�.�,r.�, � .�s �` �'���'� �i�.C.�&.a,. ..�s «L�r.«.�a�r4 #X �r a e�� ,
� 50,1 ��T �, �155109
TQTAL�Trans orfa.off! � �" �� � �� � � ���.�x ��-•x�� � ,� r� � �� �,��r
p .£ c i . r k 71tf 55 a
1��:.�asr ..,,-�•„��..��,.: •` ,..� � , ..._�,�.�,.�s.,�tk,�_. �'�,�r,�x,�: ,t..��,_mrt ,.b.��?,�a�:;.�.,.e.,.�.....:; _ � in�,f:.�.� �;Y,�,".. _Fw._.:942+5,r
State Retirement,Empl Bnfts 74,537 DA90108 76,347
Social Security,Empl Bnfts 23,158 DA90308 21,895
Worker's Compensation,Empl Bnfts 18,723 DA90408 17,641
Unemployment Insurance,Empl Bnfts 2,064 DA90508 1,853
Hospital&Medical(dental)Ins,Empl Bnft 106,307 DA90608 118,948
Other Employee Benefits(spec) 5,416 DA90898 5,121
TOTAL Em to ee B fits ' -'r 777 E y4*i rv�p 9 y w 1le r ��a s, yr �P b r s . . z �i� '230,206 ,vim s .241,80 1
�.'�6,sc.� fw �Ica ° ��.:�.�.t�.._.4,c�u._v..�"�.� - '., t 17;.-
'�,e"",y�rM""„`a wia.}t�"S. � '��" 's r.'r �.y; `� ��fi�' � �a '�3�"` � �"" 1-184 3�J�:
r SS AL,Expenditures g ' i ,s f , ,f 5947 Z6..3 i
r..eG�,Ms.,�a�,: „z�.�..'. kr,' .��.....�..:U�n. ..A-='"���,•, w.�,�Fss..`�:��'�o-�s:.:r�..� 'La::�a� a..,..,,s.� a�si;,., a.%�..a�z....�.,..�+.t�,..L•.�r A'�u�
Transfers,Other Funds 441,379 DA99019
..., Mn,** p ?T"{v2"a'sT .E,»'a• "� � 'i �"^E7�. S,.:., "� rq+ 'we^*o- '�-.Frx^^_^ �. *•�
TQT t.9:P::jratirwg ransfers � fj F, 3 t n Q;
jT0'fA��.Other Uses 8r�'w"���F �-� -�°-�'"` `'��' e �°" �- _--�•�u �-err-� �
F �
.., tea.. : ., .�. .., � ::: ,1 _• ,;T 441j379 0
TOTAL pe* Expe diturO And O her Uses , " `` s , },,` ; "`-i,' j
1$89142 1 184385.
,�k � *.. �.. r� s&?s3v.„,F.d>x: ._..,:�.,..:....:�uaee,.x....' s,��s m�..sc:.�.:.wsYi�H.._...�,�tJ,�..e.. _.,::v;...,.....�.,.r,..,...�v 2w.�
Page 22 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Changes in Fund Equity
Code Description tit ,.. ,f ;" k . [.. 201,1 ' r ,., ;EdpCode 2012
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 889,220 DA8021 450,472
Restated Fund Equity-Beg of Year 889,220 DA8022
ADD-REVENUES AND OTHER SOURCES 950,394 1,350,386
DEDUCT-EXPENDITURES AND OTHER USES 1,389,142 1,184,385
Fund Equity-End of Year 450,472 DA8029 616,476
•
Page 23 OSC Municipality Code 500344900000
TOWN OF Lansing
•
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Budget Summary
WDesc6pt�on' , x , , ti np
Estimated Revenues
Est Rev-Real Property Taxes 685,733 DA1049N 852,778
Est Rev-Real Property Tax Items 82,325 DA1099N 78,652
EsT.ReV.-Intergovernmental Charges 101,234 DA2399N 35,432
Est Rev-Use of Money And Property 104,684 DA2499N 36,532
Est Rev-Sale of Prop And Comp For Loss 3,000 DA2699N 12,000
Est Rev- Miscellaneous Local Sources 8,500 DA2799N 9,500
x- 1 024 894 TOTAL Estimated Revehues� t .,}„ �4 .� „ ,¢985,470 _ firms > ,
Appropriated Reserve 106,000 DA511 N
Appropriated Fund Balance 48,400 DA599N
TOTAL Estimat d Other Sources 154 40Qk 0
rY-+mir^r �»m - •-r�-�^ a .y.�: .s. �-s;:m .s ,s _ -%-,"��.... �ai.. ice, � F� � . w'-^ rr
)T E OTAL stimte ad Revenues And Other Sources y ��� "4 1 139 876 ri _ 1 024 894 '
s..,.�v,.5x,..✓.m;�+- -;R: .�..Wsv�w.�u3.m,..s.:A:..x.e..x:..ar..,.�.ca.X� tea ...sbwE.`;t,.m. .s:..ass.a.•...� ...�.,..! ±b;m., ...��
Page 24 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DA)HIGHWAY-TOWN-WIDE
Budget Summary
Appropriations
App-Transportation 883,970 DA5999N 772,657
App-Employee Benefits 255,906 DA9199N 252,237
�"� � , �� � '"�"�
1,139,878 1,024,894
TOTALAppropriations And Other Uses 1 139 878 F 1,024,894�:-,e._,-...:.w ,aio as..a;,m.-•- .,nx......:�_.Ax..»,,,.....�.......w....,�.vs:,...r .w.-.t s.,.��,�t«..,,aY.r.a..,:.!Ss.....»w,H,nmtm._r..w....-.,.«.�«...a».�'�,,r,:,.=„i..,�..,....,... ,,.�....., _.. ...o.,.
Page 25 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Balance Sheet
=d�' ,Pr'ssiY Y}.w f s5 exF + m v '' i t �. I
. � ��. »��.�. ..�.�...:�W t, ���� �'.�?"�� �. �}x�.r.�. ..�w ».,.. :2011�,...$,�..,, g"EdpCade. 't',.,_.20,'I2_ Z
Assets
Cash 576,384 DB200 359,775
TOTAL Cash ..� w _ __ _ A. a 576,384 _ 359,775
Accounts Receivable 132,939 DB380 216,321
;TOTAL Other Receivables(net) �M � z ��� 132,939 216,321
TOTAL Assets 709,322 576,096x�
•
Page 26 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Balance Sheet
ICode Description..:" �.,•
Liabilities
Accounts Payable 50,551 DB600 45,616
TOTAL Accounts Payable 50,551 45,6161
TOTAL Liabilities Assigned Appropriated Fund Balance 199,744 DB914 234,600
Assigned Unappropriated Fund Balance 459,028 DB915 295,880
(TOTAL Assigned Fund Balance 658,772 530,480
TOTAL Fund Equity 658,772 530,480i
TOTAL Liabilities And Fund:Equity, � 709 322 t
•
Page 27 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Results of Operation
Code Deseri tion "` �r` z T
Revenues
Sales Tax(from County) 1,177,688 DB1120 1,211,910
L Non Propertyji0? Item TOTA s �t_;1,177,688 1 21181;0
Interest And Earnings 1,320 DB2401 1,363
TOTAL Use'of Money,Md Property,_ „;; s 1320 1,363
Unclassified(specify) 225 DB2770 775
TOTAL l M scellaneous Local;Sources - �- ' �' f
.. 4, .�, .v - ..,..,,.;::.-, >•.., .,:�_,. .. .a,.�.. F ` .v.,o 225,. �.775
St Aid,Consolidated Highway Aid 156,145 DB3501 156,164
TOTAL Stafe Al � � �} � Y _ n 156,n45, 156164
.a�rs.,...,csa�.:.:".c.. ,_.�x.."B,LL....>.,`....atthR.......s,lui d..d...."L..•,xss3b'a.a»....:._—.,.—.r...,�G.ax...,......
TOTAL"Revenues„ r A k �'- ,335,376w f 1370,212'
TOTAL Detail RevenueAnd� ourcesh ; �� ,,,�'�� � _;, >1,335,378 s � 1;;3T0,212�
Page 28 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Results of Operation
' ii n, " " ,,' s{ � ..M' c mte, r 7t4 I ,'„ . 2011 4 '^,EdpCode,,,
Code psscn do �� �`' � ,,. � � - ��� � ��,�
Expenditures
Maint of Streets,Pers Sery 253,929 DB51101 247,480
Maint of Streets,Contr Expend 331,091 DB51104 337,947
jOTAL Malnt of,Streets _ , 585,020 . 585,A26
,m'.:.:.e .... .., -tit., ...�a..u.€, �.�.a�...«w..��a, :t,- ._...._ ....,...... ,� .,.._..._,_.„
Improvements,Pers Sery 58,046 DB51121 69,129
Perm Improve Highway,Contr Expend 300,000 DB51124 320,000
tOTAL Perm ImproveHhghway N' 358 046 ` 389129
OTAL Transportation �N �943,066 974,555
State Retirement,Empl Bnfts 60,171 DB90108 62,466
Social Security,Empl Bnfts 19,365 DB90308 19,597
Worker's Compensation,Empl Bnfts 11,605 DB90408 10,291
Unemployment Insurance,Empl Bnfts 21 DB90508 26
Hospital&Medical(dental)Ins,Empl Bnft 93,027 DB90608 96,985
Other Employee Benefits(spec) 4,529 DB90898 4,583
OT_AL Employee Benefits ' t e a N. � �c ,.188,717 1. ,, 193,949
TOTAL Expenditures�r `;,` - �# %` 1,131783' 1 8 04.
,.._..,...�,.,s....:_�.,.:o- �s.
Transfers,Other Funds DB99019 330,000
•
TOTAL Opera it g raT nsfersM yi y :0 ;330 00,
TOTAL Other Uses ra fi u y;• _ ;ll 330 000,
TOTAL Detail Expenditures And Other Use 7-7 1 131 783 `
Page 29 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Changes in Fund Equity
Code Desdription .., {„ " 2011 :EdpCode 2012
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 455,176 DB8021 658,776
Restated Fund Equity-Beg of Year 455,176 DB8022
ADD-REVENUES AND OTHER SOURCES 1,335,378 1,370,212
DEDUCT-EXPENDITURES AND OTHER USES 1,131,783 1,498,504
Fund Equity-End of Year 658,776 DB8029 530,486
Page 30 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Budget Summary
Code,,Descnption ' 't. T ,>: s f:EdpCode"
Estimated Revenues
Est Rev-Non Property Tax Items 823,000 DB1199N 844,000
Est Rev- Miscellaneous Local Sources 250 DB2799N 1,600
Est Rev-State Aid 156,145 DB3099N 156,145
OTAL Estimated'Revenues; _
:_ � 979,395 : ..�..._,w,.�v. 1OQ1;745�...:s
Appropriated Fund Balance 199,744 DB599N 234,600
TOTAL Estimated Other Sources w y
� 199,744 234,600 ;�
TOTAL Estimated Revenues And-Other Sources ,
Page 31 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(DB)HIGHWAY-PART-TOWN
Budget Summary
Code`Descnption r4„`'' , _ ' ,. ;. ° 2012 EdpCode: 12013 ;
Appropriations
App-Transportation 975,839 DB5999N 1,036,447
App-Employee Benefits 203,300 DB9199N 199,898
TOTAL Appropriations 1,179,139 1,236;345
rTOTAL Appropriations And Other Uses • 1,179,139 1-236,345
•
•
Page 32 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(H)CAPITAL PROJECTS
Balance Sheet
Code Description „ s° _r 2011 JLEdpcade'K[ ,2012 ` t"
Assets
Cash 39,774 H200 5,000
Cash With Fiscal Agent H223
TOTAL Cash 39,774 � � 5,000'
TOTAL Assets
Page 33 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(H)CAPITAL PROJECTS
Balance Sheet
Code DesCri tion' XS Wfy4 ^r f y 'v a t 4 a tk
P - ,. y- ��. .�, k f �.. .�
2011 , 'E otl;
Liabilities
Due To Other Funds 510,391 H630
TOTAL Due To Other Funds: 51;0,391 Dj
I OTAL Liabilities _ `
r,���
Assigned Unappropriated Fund Balance H915 5,000
TOTAL'Assignedfund Balance w ' 0 '�5,000d
Unassigned Fund Balance -470,617 H917
TOTAL Unassigned Fund Balance
TOTAL Fund Equity,t � ; -470,6t7 5,000
TOtAL L`labllities And Func!Equlty $9 77 ,
•
Page 34 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(H)CAPITAL PROJECTS
Results of Operation
sd a...., r -ti p § "T "#'^�` a ,r
Code+Deseriptiaiat" x rttaf p fA:i z 'Vr r. ii„*, , g , A 3. ;'2011. . s., .EdpCode . y 2012
Revenues
Interest And Earnings 107 H2401 0
TOTAL Use of Money And',Property F w' 1 9.7
Refunds of Prior Year's Expenditures -252 H2701
07AL Miscellaneo'ys Local Sources .. � 252 y 0
TOTAL Revenues c _ 145 0
Interfund Transfers H5031 515,352
TOTAL Interfund Transfers 0 .515 35
TOTAL Other Sou ces • • � _ _.,__w• , 777 0 '..._ . �;w _,_•515,352
re
TOTAL Detail Reve And Other Sources a 145 515'3531
nu es
Page 35 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(H)CAPITAL PROJECTS
Results of Operation
POOk04:01100M: 00:4MT,IPSAWA,t,Igl11171-011 : rlY2011 t'ocoio,3rkT03,12 ,6g1
Expenditures
Sanitary Sewers,Equip&Cap Outlay 815,043 H81202 4,710
it§t*(70.01,3,44Y10:017W7",Z: 815043 :77 4,tHT03
Water Trans&Distrib,Equip&Cap Outlay 10,628 H83402
7+-7825 67-e Y •'';'777:177:-,7-477I61
-77.71:717-7:47;1:1716
Transfers,Other Funds H99019 35,026
Page 36 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(H)CAPITAL PROJECTS
Changes in Fund Equity
Ode' 2012, ;fir:;
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 355,199 H8021 -470,617
Restated Fund Equity-Beg of Year 355,199 H8022 -470,617
ADD-REVENUES AND OTHER SOURCES -145 515,353
DEDUCT-EXPENDITURES AND OTHER USES 825,671 39,736
Fund Equity-End of Year -470,617 H8029 5,001
Page 37 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(K)GENERAL FIXED ASSETS
Balance Sheet
Code? �ptlo(►�r , ,,fiG,tvf*, ?<, w( zw ...k' , .,.. F ti tip, a20114 ,` EclpCode .. ,20'i2 ;.
Desct,
Assets
Land 226,353 K101 226,353
Buildings 1,469,212 K102 1,469,212
Improvements Other Than Buildings 262,160 K103 262,160
Machinery&Equipment 4,262,675 K104 4,495,306
1O7AL Fixed Assets{net) • r< ^- 6 220'400 6 45 03 31T�
i
.G �S a.
6,220,400 61453,031
Page 38 OSC Municipality Code 500344900000
•
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(K)GENERAL FIXED ASSETS
Balance Sheet
`'rPode Descriptio), x°a" _ __ `___ d. zC`,t 'fg:rMk,;4„ ' r iP,t .[z'..., v201.1'. ,,,. E000o462j1 .. 2012
Fund Equity
Total Non-Current Govt Assets 6,220,400 K159 6,453,031
TOTAL'Investments to Non CurrentGovernment Assets 77 6,220,400 6,453,031j
}TOTAL Fund Equity 6,220,400 • 6,453,031
TOTAL LiabllitiesA`nd Fund;Equity '; 6 220,400 °"4 6,453,031)t
nwG'uY�:t,.sS.i. c .v..aS. �.L.sr w. ..,....,ar.t.... .a...�v..r.. x' ...,x�.. ,�K��....,........y�..u�....c,�.s.,.�.,........�_u..,...v.... / .:_t
Page 39 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SD)DRAINAGE
Balance Sheet
CQie;iDes n tlon' tik ' .r h a,'': ' ;,. ,, . ix ,r'31 . w A ,tali ,r r.S(; ,,4�..
Assets
Cash 14,195 SD200 21,301
DO TAL Cash 14195 21,301
(TOTAL Assets �� � � � � W� 14,195 21,301�
z_,,....i;:_.� ,_._.a......a...�i:»..._... .a�._..... ......,..,..._...aai...' ...._...._z..�.....�_.r.�..._._, _,:,_.u:�..__.,...�...._.� a_�.,.a..,,...._._.�..,.._�,.w..__.. .....,__ _z,.�..._..-.
Page 40 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SD)DRAINAGE
Balance Sheet
aide lige,ari Sr4a 4� �` 0lK, ib rri � sy }3 +r s'" � ' r
. . ��_,. �,���.,. ,.. � �.. ...�4 �i' �, �d i;201�t 6 h,..: � S EdpCode��..� j
Fund Equity
Assigned Unappropriated Fund Balance 14,195 SD915 21,301
TOTAL Assigned Fund Balance 14,195 21,301i
TTOTAL Fund Equity„ 14,195 21 301
t
fr e:AL Liabilities And Funtl Equity � � )14195 '21301
.i f.L w✓a:Y,.:'S'`.aw.t � .. �...—w�.w._.u.,«....A,.-M....�-...,.........n-5�,.,.«r.,+>m�..��..y
•
Page 41 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SD)DRAINAGE
Results of Operation
:od k Descri tion r �$r � ' 2 1 y 2 e�. .P .". � �� .��, �<� ;�� :� � .P_ .�,;; �$�,t ,.� '.f. �r s ,l)�1�. ;�r� ,,EdpCode.,,. �� •-4:201 rw�z,., .
Revenues .
Special Assessments 7,090 SD1030 7,090
TOTAL Real Propert iAax ..__._._• T 090 .,_.-'.- ._.—_.
Interest And Earnings 14 SD2401 16
itO Useiof Moneyrk F?roperty xE.} ,
TOTAL Revenues - 7,104 T,10
WOTAL DefaII Revenues And Others ces• :w
•
•
Page 42 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SD)DRAINAGE
Results of Operation
Expenditures
Drainage,Contr Expend SD85404
TOTAL Home And C mmunity Sernces t :7 0 _ 0
dY:.&,ca. _ o-Y 'hw .�.�. ...L o 'd •..n...t.s. v 1te..
TOTAL eiTZT
TOTAL Detail Expenditures And Other Uses;; 'p qp,
Page 43 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SD)DRAINAGE
Changes in Fund Equity
ode Description ,rk� , ' _� ;^T p 2012
.,W.
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 7,091 SD8021 14,195
Restated Fund Equity-Beg of Year 7,091 SD8022 14,195
ADD-REVENUES AND OTHER SOURCES 7,104 7,106
DEDUCT-EXPENDITURES AND OTHER USES
Fund Equity-End of Year 14,195 SD8029 21,301
•
Page 44 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SL)LIGHTING
Balance Sheet
Cp44ecngtiot��� � ��.x �r,
w. .... ��„�� �.s� �.�.n.:;y.�;`�,,'��� �;����.n',�f���+. �� ,,,.,,� ..� �+�:n+;:a'�+.,. �., 2011 . d
Assets
Cash 3,891 SL200 3,502
TOTAL Cash 3602 3891" ,
ETOTAL Assets ' r E 3,891 3,502
•
Page 45 OSC Municipality Code 500344900000
TOWN OF Lansing •
Annual Update Document
For the Fiscal Year Ending 2012
•
(SL)LIGHTING
Balance Sheet
1
.��EdpCode�€
Fund Equity
Assigned Appropriated Fund Balance 1,200 SL914 1,000
Assigned Unappropriated Fund Balance 2,691 SL915 2,502
;TOTAL'Assi ned Fund palan G
9 3,891 3,51)2
TOTAL Fund Equity F, 3891 3,51?21
TOl'AL Liatiilttles And Funtl Equity .� _ r� w � r 3,891, 3;502$
•
Page 46 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SL)LIGHTING
Results of Operation
Gode Desen.ptionEar>y `" f t ± .* ,sa `a. ' ° t ",.4. ';. 1 .u :2011. .,, "EdpCode 2012,
Revenues
Special Assessments 16,400 SL1030 15,200
TOTAL Real Property Taxes _ 16,400 15,2001
40
TOTAL Detail Revenues And=Other Sources
•
Page 47 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SL)LIGHTING
Results of Operation
Expenditures
Street Lighting,Contr Expend 15,374 SL51824 15,589
T_Q'I'AL'Stceet Lightlt�g '' �� �', 15,374 �� 15,589
r OTALTrarisportaton7 _ 15,374 7 15,5891
TOTAL Expenditures F 15,374 15,589
TQTAL Detail Expen'tliture5 And Other Uses; r � 15374 , 7 1-sT I
•• Page 48 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SL)LIGHTING
Changes in Fund Equity
Code,Desenption " ;fr;A,. , r ...,: " .'... :Y a s '2011 .' fEdpCode+
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 2,866 SL8021 3,891
Restated Fund Equity-Beg of Year 2,866 SL8022 3,891
ADD-REVENUES AND OTHER SOURCES 16,400 15,200
DEDUCT-EXPENDITURES AND OTHER USES 15,374 15,589
Fund Equity-End of Year 3,891 SL8029 3,503
•
Page 49 OSC Municipality Code 500344900000
TOWN OF Lansing
• Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Balance Sheet
ode D4i26 tlon 5 t "t'1t'�� 4, Y x s°s M1 Sr€�r a s �t �: x k s r r 2 K
R �n fi.� �,, st.�r���, ,..� ���. 3��;� ,�,,.�� �� � tn �,fi�� � � �2011 ,., ;� .EdpCode � �2Q1 ,.,.. 1
Assets
Cash 61,321 SS200 408,838
TOTAL Cash 'at 61321 __. 408'8381
» ��:.• aE�;.� ,�a:�.x �*az,_...._.: ,
Sewer Rents Receivable 456 SS360 230
TOTAL Other Receivables(net) -- • 456 - 230 J
Due From Other Funds SS391 406
TOTAL Due'From'Other Funds 0 1
pTOTAL Assets ,
61777 409 474,
Page 50 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Balance Sheet
otle Descri tion e 3�o-s; c� air 2 n 4 x y t t tt
1011N;v .... EdpCa e. �
Liabilities
Due To Other Funds 28,744 SS630
TOTAL Due To Other Funds 28,744
TTOTAL Liabilities • 5 28 744�,.. ' , • t
Committed Fund Balance _ �i
SS913 29,394
TOTAL Committed Fund Balance `"
777,0 4 :_29 394
Assigned Unappropriated Fund Balance 33,033 SS9 15 380,080
TOTAL Assi ned Fund Baiance
9 33,033 380,080
TOTAL Fund Equity 33,033 409474
TOTAL Liabilities And Furtd Equity` 4 W 4. B1,777 _s�k '� 4094 4
•
Page 51 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Results of Operation
Cod Descn ,16 .. t t,::v� ' irk . t44 ,'� s 2011 a
Revenues
Sewer Rents 32,613 SS2120 40,993
Interest&Penalties On Sewer Accts 301 SS2128 422
•
TOTAL Departmental Income 32,915 m 41 445E
Interest And Earnings 106 SS2401 221
TOTAL llse of Money And Rroperty �" d
Permits,Other 6,000 SS2590 13,500
TOTAL Licenses Anil Perml
W _ v '-, 6 OQ0 a 13 5001
Unclassified(specify) SS2770 1,946,473
TOTALiMiscetlaneous Local Source`sti ': _ Y 0 � 1946,473
T07AI:Revenues, 7 a_ 47.v , '
3902 2001,610E
Interfund Transfers SS5031 10
Bond Anticipation Notes SS5730 668,199
TQ7AL Proceeds of Obligations x W �; � 8199,'1
YOTAL Other Sources 4 `Fx rR�{ ;`+ # 7,6 77
TOTAL'Detail Revenes,An�d O heir Sourcesw 3a �39 021 669 818
Page 52 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Results of Operation
P,640:144allfttlOWOMMIttintRtOti f'P*M-Sf*:M'4rtr;',z'M*5" : :''4TOS3tAji::201fidgq 3'..gt10.0oder&Z2012
Expenditures
Sanitary Sewers:Pers Sery SS81201 885
Sanitary Sewers,Equip&Cap Outlay SS81202 25,562
Sanitary Sewers,Contr Expend 549 SS81204 1,722
rfctK7oj'i7
iiatkO'e..4'ti77:7
Sewage Treat Disp,Contr Expend 21,193 SS81304 15,125
itD!*,geW;ge4rqSt4DISj :,
Misc Home&Comm Serv,Contr Expend SS89894 907
omo
Social Security,Empl Bnfts SS90308 55
Unemployment Insurance,Empl Bnfts SS90508 8
Other Employee Benefits(spec) SS90898 13
tTPT.3:*71311(3i0!000fit 77.7
Debt Principal,Bond Anticipation Notes SS97306 1,700,000
Debt Interest,Bond Anticipation Notes 27,370 SS97307 34,000
tiqfgpe tit;I • ••, 344199i
-71;771276,1
Transfers,Other Funds SS99019 515,101
TedfAirc-oiieritInergiSferi':: ;777777,
777-777.51§4413
Page 53 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Changes in Fund Equity
Code°Description `Y " ` ,� ��:' : , , ' . ;2011 dpCode `�'2012, 'd 1
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 43,124 SS8021 33,033
Restated Fund Equity-Beg of Year 43,124 SS8022
ADD-REVENUES AND OTHER SOURCES 39,021 2,669,818
DEDUCT-EXPENDITURES AND OTHER USES 49,112 2,293,377
Fund Equity-End of Year 33,033 SS8029 409,477
•
Page 54 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Budget Summary
Estimated Revenues
Est Rev-Departmental Income 39,126 SS1299N 24,250
Est Rev-Use of Money And Property 200 SS2499N
Est Rev-Miscellaneous Local Sources 1,742,192 SS2799N
. r 1781,518 24250 a
TOTALFEstimated Revenues.• t
TOTALyEstimatedRevenues;AndtOth S urces 1,78151 � T yv N 24,250
•
Page 55 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SS)SEWER
Budget Summary
m--
Cstl,0-D06ptionW ;x.P'499r ;u 6 1, a
Appropriations
App-General Government Support 12,204 SS1999N 2,595
App-Home And Community Services 33,629 SS8999N 21,500
App-Employee Benefits 1,685 SS9199N 155
App-Debt Service 1,734,000 SS9899N
TOTAL Appropriations 1,781,518 c, C*77,77.717i4r,1071
TOTAL Appropriations And OthersU"ses 1,781,518 24 250
Page 56 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Balance Sheet
"ade Desc[iption '� i` ' y `r Ys, ,•.`°2011,, v_ :EdpCode ''2012. 4
v .iu i
Assets •
Cash 876,233 SW200 710,913
Petty Cash 75 SW210 75
TOTAL Cash 876,308 710,988'?
Water Rents Receivable 22,043 SW350 23,431y
TOTAL Other Receivables(net) 22043 M23,431
Cash Special Reserves 63,448 SW230 63,448
TOTAL Restricted Assets 63,448 f 63,448 t
TOTAL Assets I x
961,799 ;97;867
-.X...�.,....�.�::.._,�s...aT..•:t
•
Page 57 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
•
(SW)WATER
Balance Sheet
Code bescription ra'zr 'u4 s 4 €yi r �s aw r r ' :201 T ss`� c`ts.l� EdpCO �
a�.. cshv 24�?��§ � � .mot<. .: `, �.....�,,.� -:.,,.
Liabilities
Accounts Payable 5,617 SW600 2,005
TOTAL Accounts Payable i5,617 •- 2005
Due To Other Funds tl �.,...�.�_.. SW630 406
TOAL Due To Otherud �� 0 406
•
TOTAL Liabilities _ ' ' y y
'S.617 w �. 2,412
Committed Fund Balance SW913
TOTAL' Commltted1FundiBalance '_:` p'
y. U:
Assigned Unappropriated Fund Balance 956,182 �SW915 795,456
TOTAL Assigned Fund,Balance
... - 956,182 �795,456=
TOTAL Fund Equity r 956,182 ` ' 795'456
,TOTAL L(abllitles And FuntlEquity 461799 7974671
•
•
Page 58 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Results of Operation
Revenues
Special Assessments 560,048 SW1030 560,247
l OTAL Real Propet3y Taxes- 60,08 __ 560,247
Metered Water Sales 498,946 SW2140 559,194
Interest&Penalties On Water Rents 7,453 SW2148 9,491
DOTAL Departmental Income 506,398 568,684
Interest And Earnings 3,698 SW2401 2,432
itro Use of Money 44 •Property' x " fir,.,. 3,698 �. 2,432J
Refunds of Prior Year's Expenditures 10,628 SW2701
11-OTAL70Iscellaneou4ocaISources . $ ` ,, 7 1p g28 k p+
DOTAL Revenues �„ 1,080,772 c 1,131,363
Interfund Transfers SW5031 35,016
jrOTAL Interfund Transfers 0 35 0,
w
Bond Anticipation Notes SW5730 94,484
jOTAL Proceeds o blrgatrons "r 0 94 484
TOTALDetail Revenues AndiOther Sources • ;1 080 772 ` V w1 260 883j L:.a:wL..,.c..u.+...,..a... ...3....w,a.�w.xi3.....4zu......, v....a _...,, �,..na.......wx.�:. .ev .d,..s....!�,x3... uu:,:,_,tu.ua.La:.3:,�:,,,,,sa., �,,....x.:.....�....«w� ........�wm,aw w —'- ....y.e.
Page 59 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Results of Operation
C.ode{Dflscripfion�,�:.s�i�,�. �,-� t?..•..:�;�. ,x. ,a�`.`��.� ? `,f,�,�..,a, �, + . , '.'�(. ,.2011, , � Edp,Code ,, .2012r f
{
Expenditures
Unallocated Insurance,Contr Expend 13,468 SW19104 17,000
TOTAL Unallocated":Insurance _ S 13,468 17 000 i
TOTAL General G v rnmet SupportN 13,468 17,0 0
Water Administration,Pers Sery 17,614 SW83101 16,101
Water Administration,Contr Expend 15,225 SW83104 46,662
TOTAL Water Adminrstratron
_r,_ .• 32 840 82,762
Source Supply Pwr&Pump,Contr Expend 426,065 SW83204 483,051
ittilat:IfOOrce Supply Pwr'&Pump '�4 � 4 � W t¢ 426,065 483,051
Water Trans&Distrib,Pers Sery 40,795 SW83401 47,615
Water Trans&Distrib,Contr Expend 19,115 SW83404 401,975
TOTAL Water Trans.&Distrlb 59,910 '� 449,590
T01A1 Home And Community Services y w 5181314 7µ-995,4041
State Retirement,Empl Bnfts 6,204 SW90108 3,878
Social Security,Empl Bnfts 3,610 SW90308 3,913
Worker's Compensation,Empl Bnfts 5,443 SW90408 5,880
Unemployment Insurance,Empl Bnfts 98 SW90508 88
Hospital&Medical(dental)Ins,Empl Bnft 6,862 SW90608 8,409
Other Employee Benefits(spec) 844 SW90898 915
DOTAL Employee Beneflts' 7'23,061 23,083'
Debt Principal,Serial Bonds 543,928 SW97106 191,156
Debt Principal,Bond Anticipation Notes 4,000 SW97306 133,500
TOTAL Debt Principal y: •z .777 7 547928 324,656'9
Debt Interest,Serial Bonds 76,288 SW97107 58,673
Debt Interest,Bond Anticipation Notes 2,811 SW97307 2,522
TOTAL'Debt Interest - - ,- - 79,099 61,195
TOTAL Ex enditures _
�_.�,.. _ _p . , .�.._ .�.,.�......�._.___ ,.d....,,w.�.,_._ ......��..._._...�.,..._,....�.._._.1,182,371
Transfers,Other Funds SW99019 252
TOTAL Operating•T'ransfers: 0 _ 252
TOTAL Other Uses _ * '� 0 252
TOTAL Detail Expenditures And Other Uses': tR 1,182,3j1 1,421,590
Page 60 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Changes in Fund Equity
Fgdp ,ode, 2012 f .' s
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 1,057,781 SW8021 956,185
Restated Fund Equity-Beg of Year 1,057,781 SW8022 956,185
ADD-REVENUES AND OTHER SOURCES 1,080,772 1,260,863
DEDUCT-EXPENDITURES AND OTHER USES 1,182,371 1,421,590
Fund Equity-End of Year 956,185 SW8029 795,462
•
Page 61 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Budget Summary
�;EdpCode,
Estimated Revenues
Est Rev-Real Property Taxes 560,846 SW1049N 567,568
Est Rev-Use of Money And Property 474,675 SW2499N 499,400
TOTAL Estimated Revenues 1,035,521 1,066 968
TOTAL Estimated Revenues Andi0 her Sources 1,035,5211,066;968 y y
Page 62 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(SW)WATER
Budget Summary
-« ,.EdpCode} � „ n2bf
2012
Appropriations.
App-General Government Support 196,057 SW1999N 219,228
App-Home And Community Services 557,408 SW8999N 572,628
App-Employee Benefits 25,705 SW9199N 23,049
App-Debt Service 256,351 SW9899N 252,063
TOTAL Appropriations 1'035 521 1,066,968
TOTAL Appropriatrons And Other Uses 1;036,,5.k3,-21,. 1,066,968
„ , .. .... - ,.....0 ee......k�
Page 63 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(TA)AGENCY
Balance Sheet
Code Desc i.ptfo� ,k ;i = A`<: � Y �" r '` .. r rn.r '. 2011 ,cti f :,gc:IP;gociAtv.
Assets
Cash 56,952 TA200 99,509
TAL Cash — W 0;952 99,509't
TOTAL Assets 56952 99,509 tt
•
Page 64 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(TA)AGENCY
Balance Sheet
7 A 4 r Rf rk a �E r �
Code�D4scri0ti ,6 � " , w '+ { .k, x ,k , -0 , rin 2011 , EdpCod 6 , , 4 .
L. � se':�tr. ?� �e-�ti,,.a use;. ..... =. ,.�,. ... ._,. " � a�Sf,;. 2012,.,*� �
Liabilities
Group Insurance 27,628 TA20 59,923
Assoc&Union Dues 1,586 TA24 2
Social Security Tax 0 TA26 -0
Guaranty&Bid Deposits 4,289 TA30 9,183
Deposit of Securities By Bank 9,668 TA32 15,521
Other Funds(specify) 13,780 TA85 14,880
TOTAL Agency Li bilities
�r 56,952 99,509�
TOTAL Liabilities 56,952 a 99,509
OTAL Liabilities And Fund Egttyvfrjg 56 95299,5D
Page 65 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(V)DEBT SERVICE
Balance Sheet
1:00� c' 2 aJ �" g S° Y k �4� S. �, � �•W
D,escr0tioii„ :.. ,,,.� �` >t o ;o .o t.F � ,T
L.._. �. .�� ,�„ s� aa,,� �s� .�+�,�`, «`c„rF,�F. ...��:� ,.::.�0��._�F�_r<'� EdpCode r:,�,A„d12 ..'�',va
Assets
Cash 28 V200 28
tOTAL CashA
r - L
,� -,. �. t 2877:777;.Z%-7:77,70E
ROYAL Assets F ;_ 28 28)
Page 66 OSC Municipality Code 500344900000
TOWN OF Lansing
. Annual Update Document
For the'Fiscal Year Ending 2012
Balance Sheet
Page 67
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(V)DEBT SERVICE
Results of Operation
odrib"crlplion ?� r '...' r t ` 1' "? i ;b, � �` ter 'b� „-2011' ' d EdpCode �? .2012 r,�
Revenues
Interest And Earnings V2401 0
TOTAL ii e;of Meney And;P..roperty
TOTAL Revenues�rtv _,., __ .._ _� �,_ _,__ a ___._ . ___..—_
Interfund Transfers 627,919 V5031
OTALinterfund Transfers
TOTAL Other Sources � 627,919 .0
TOTAL Detail Revenues And Other,Sources • r' 627,99
Page 68 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(V)DEBT SERVICE
Results of Operation
sacra `Y 4'�'iw sa M'4 k �} R a ., d h kN z z V Y.
ode3Descriptlon.tiVA .. ; � :"s,�f,',:air , a 3 :] 2011 ,. EdPCode ,k
Expenditures
Debt Principal,Serial Bonds 181,500 V97106
Debt Principal,Bond Anticipation Notes 434,021 V97306
TOTAL DebtPrinclpal 777:, 615;521 _.___.__�........ 76;
Debt Interest,Serial Bonds 5,040 V97107
Debt Interest,Bond Anticipation Notes 7,358 V97307
TOTAL'Debtlnte e ',77". ' 12,398 0
TOTAL Expenditures _� 627,919 __ _ 0
TOTAL Detail Expenditures:And Other Uses 627,919 • 01
Page 69 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(V)DEBT SERVICE
Changes in Fund Equity
Code D„escription > . ., "' t
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year 28 V8021 28
Restated Fund Equity-Beg of Year 28 V8022 28
ADD-REVENUES AND OTHER SOURCES 627,919 0
DEDUCT-EXPENDITURES AND OTHER USES 627,919
Fund Equity-End of Year 28 V8029 27
Page 70 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(W)GENERAL LONG-TERM DEBT
Balance Sheet may`
c. it, S 1 E COcI$
�1?4 a �, g
Assets
Total Non-Current Govt Liabilities 3,500,132 W129 2,238,159
TOTAL ProVision``ToMatl Be e In Future Budgets 'ax , 3,500,132 62238,159
i","�.,i` 'f °"...."p"�4 '�;S"' `"�, f s�-^�i 'CT
ET TAL Assets ,*` f • 3 500 cC32 :< 2,2381i
., iu t. y ..,. ,�...�.�,.:vu n . w...,.. ....�,.,,..., : • ,a....61
•
Page 71 OSC Municipality Code 500344900000
TOWN OF Lansing
Annual Update Document
For the Fiscal Year Ending 2012
(W)GENERAL LONG-TERM DEBT
Balance Sheet
{:I3 rt-6,46fi do ,�4y�0� _ .',tz *`A;� y+r vw...^.:ti "`�rFM k` w *'",js'
rMe..�.�i"�'r,.G ,�e dsr a rs. .,.Ms.�'.aG� ����sD•��rl�' ..> ..4 23�'� ,i i'`�-n+k', , '��,+P��>.
General Long Term Debt
Bond Anticipation Notes Payable 1,833,500 W626 762,683
f"v°y r m^ �u z
TOTALJoes2Payable �� �€ �� 1;833,500 � k�4 762,683�
Ysx, :+,aF�st�. „>.> � ,.,.�,.�,,�. �t ...1�.M.•x E�'l'�'�.�..-...`�:i :.._.,:�.�.�..,.�.z..,,n ,,.., ,.��:..P. _�.s�..�i:....t.,u?`.,.,�.�...�_x ...�; ,�
Bonds Payable 1,666,632 W628 1,475,476
✓i.:A" x:z-4 E "�",-�."'"«; m x.?^
TOTAL Bond d Lopg Term Llabpities ,7 1,6666,,632 a 4T5;4764
xNaa.i'e.� � - 4 �C"x <.-::�
TOTAL LLlbifities<tfo�
TOTAt.�GeneralL'origTe �Debt � x •i �3500;132 � 1, 38,159°
Page 72 OSC Municipality Code 500344900000
TOWN OF Lansing
Financial Comments
For the Fiscal Year Ending 2012
Page 73
Office of the State Comptroller TOWN OF Lansing 3/12/2013
Statement of Indebtedness
For the Fiscal Year Ending 2012
County of:Tompkins
Municipal Code:500344900000
First Debt Cops Comp Date of Date of Int. Amt.Orig. 0/S Beg. Paid Redeemed Prior Yr. O/S End
Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Dur.Year Bond Proc. Adjust. of Year
2002 BOND E Water#2,Ext#2 Y 08/15/2002 03/15/2021 4.10%Y $70,000 $23,000 $8,000 $0 $0 $15,000
2002 BOND E Water#2,Ext#3 Y 08/15/2002 03/15/2021 4.10%Y $72,935 $40,000 $4,000 $0 $0 $36,000
2002 BONDE Water#12,Ext#2 Y 08/15/2002 03/15/2021 4.10%Y $155,158 $88,000 $6,000 $0 $0 $82,000
2002 BONDE Water#19 Y 08/15/2002 03/15/2021 4.10%Y $601,152 $340,000 $30,000 $0 $0 $310,000
2002 BOND E Water#18 Y 08/15/2002 03/15/2021 4.10%Y $87,637 $29,000 $7,000 $0 $0 $22,000
2000 BONDE Water#17 12/15/1997 12/15/2015 4.90% $435,000 $105,000 $0 $0 $330,000
2010 BOND E Lansing Sta Water 12/09/2010 08/09/2030 2.00% $747,060 $711,632 $31,156 $0 $0 $680,476
AFR Year Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $1,666,632 $191,156 $0 $0 $1,475,476
2011 BAN N Warren Rd Sewer 08/12/2011 08/12/2012 2.00% $1,700,000 $1,700,000 $1,700,000 $0 $0 $0
2012 BAN N Warren Rd Sewer 08/12/2012 08/12/2013 2.00% $668,199 $0 $0 $668,199
2008 BAN N Drake Rd 06/18/2008 06/18/2029 2.20%Y $145,000 $133,500 $39,016 $0 $0 $94,484
AFR Year Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $668,199 $1,833,500 $1,739,016 $0 $0 $762,683
AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year $668,199 $3,500,132 $1,930,172 $0 $0 $2,238,159
Page 74
TOWN OF Lansing
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2012
EDP Code Amount
CASH:
On Hand 9Z2001 $900.00
Demand Deposits 9Z2011
Time Deposits 9Z2021 $480,785,276.00
Total $480,786,176.00
•
COLLATERAL:
-FDIC Insurance 9Z2014 $0.00
Collateralized with securities held in
possession of municipality or its agent 9Z2014A $4,944,222.67
Total $4,944,222.67
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 75 OSC Municipality Code 500344900000
TOWN OF Lansing
Bank Reconciliation
For the Fiscal Year Ending 2012
Include All Checking, Savings and C.D.Accounts
Bank Add: Less: Adjusted
Account Bank Deposit Outstanding Bank
Number Balance In Transit Checks Balance
*****-3007 $34,309 $80,668 $114,976 $0
*****-3007 $20,703 $24,987 $39,970 $5,720
*****-3007 $2,496,936 $0 $25,000 $2,471,936
*****-7383 $825 $0 $0 $825
*****-3007 $82 $0 $0 $82
*****-3007 $7,776 $28,075 $34,374 $1,477
*****-3007 $1,040,307 $0 $25,000 $1,015,307
*****-3355 $218 $0 $0 $218
*****-1189 $5,966 $5,000 $3,877 $7,090
*****-1189 $772,272 $0 $5,000 $767,272
v *****-3007 $110,980 ($3,394) $8,326 $99,259
*****-8718 $5,017 $0 $1,515 $3,502
*****-6249 $28 $0 $0 $28
*****-9202 $4,748 $252 $0 $5,000
*****-5645 $21,301 $0 $0 $21,301
*****-1189 $409,758 $0 $920 $408,838
Total Adjusted Bank Balance $4,807,853
Petty Cash $900.00
Adjustments $.00
Total Cash 9ZCASH * $4,808,753
Total Cash Balance All Funds 9ZCASHB * $4,808,753
* Must be equal
Page 76 OSC Municipality Code 500344900000
TOWN OF Lansing
Local Government Questionnaire
For the Fiscal Year Ending 2012
Response
1) Does your municipality have a written procurement policy? Yes
2) Have the financial statements for your municipality been independently audited? No
If not, are you planning on having an audit conducted? Yes
3) Does your local government participate in an insurance pool with other local Yes
governments?
4) Does your local government participate in an investment pool with other local No
governments?
5) Does your municipality have a Length of Service Award Program (LOSAP) No
for volunteer firefighters?
6) Does your municipality have a Capital Plan? No
7) Has your municipality prepared and documented a risk assessment plan? No
If yes, has your municipality used the results to design the system of internal
controls?
8) Have you had a change in chief executive or chief fiscal officer during the last No
year?
g) Has your Local Government adopted an investment policy as required by Yes
General Municipal Law, Section 39?
Page 77
TOWN OF Lansing
Employee and Retiree Benefits
For the Fiscal Year Ending 2012
•
Total Full Time Employees: 2
Total Part Time Employees: 2
- — ----------- ------------------
Account Description Total #of Full #of Part #of Retirees
Code Expenditures Time Time
(All Funds) Employees Employees
9010: State Retirement System $249,731.5:11111.11/
1
9015: Police and Fire Retirement
9025: Local Pension Fund
9030 Social Security $99,813.8 2 2
9040: Workeds Compensation $73,506.0. 2 2
Insurance
9045: Life Insurance
9050: Unemployment Insurance $5,406. , 2 2
9055: Disability Insurance
9060: Hospital and Medical $399,057.0" 2, 1 11
(Dental)Insurance
9070: Union Welfare Benefits
9085:Supplemental Benefit Payment to
Disabled Fire Fighters
9189i Other Employee Benefits $23,343.61 2 2
Total $850,858 61-:
Computed Total From Financial $850,858 61 •
Section(comparative purposes only)
Page 78 OSC Municipality 500344900000
I UVVN ul- Lansing
Energy Costs and Consumption
For the Fiscal Year Ending 2012
Energy Type Total Total Volume Units Of Alternative
Expenditures Measure Units Of
Measure
Gasoline $33,9051 10,296 gallons [
Diesel Fuel $97,894 27,8761 gallons
Fuel Oil gallons
Natural Gas $10,307 8,841 cubic feet
Electricity $44,2561 225,262 kilowatts
�poal tons
Page 79 OSC Municipality 500344900000
TOWN OF Lansing
Schedule of Other Post Employment Benefits (OPEB)
For the Fiscal Year Ending 2012
Annual OPEB Cost and Net OPEB Obligation
1.Type of Other Post Employment Benefits Plan
2.Annual Required Contribution(ARC)
3.Interest on Net OPEB Obligation
4.Adjustment to Annual Required Contribution
5.Annual OPEB Expense
6.Less:Actual Contribution Made
7. Increase in Net OPEB Obligation
8.Net OPEB Obligation-beginning of year
9.Net OPEB Obligation-end of year
10.Total Other Post Employment Benefits as reported in Accounts 683 in
Financial Section,Current Fiscal Year
11.Percentage of Annual OPEB Cost Contributed(Actual Contribution
Made/Annual OPEB Cost)
Funded Status and Funding Process
12.Actuarial Accrued Liability(AAL)
13.Less:Actuarial Value of Plan Assets
14.Unfunded Actuarial Accrued Liability(UAAL)
15.Funded Ratio(Actuarial Value of Plan Assets/AAL)
16.Annual Covered Payroll(of active employees covered by the plan)
17.UAAL as Percentage of Annual Covered Payroll
Other OPEB Information
18.Date of most recent actuarial valuation
19.Actuarial method used
20.Assumed rate of return on investments discount rate .00%
21.Amortization period of UAAL(in years)
Page 80 OSC Municipality 500344900000
CERTIFICATION OF CHIEF FISCAL OFFICER
I, Kathy Miller , 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 12/31/2012
, is TRUE and correct to the best of my knowledge and belief.
By entering the personal indentification 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 12/31/2012
and filed by means of electronic data transmission.
Charmagne Rumgay Kathy Miller
Name of Report Preparer if different Name
than Chief Fiscal Officer
(607)533-8896 Supervisor
Telephone Number Title
PO Box 186, Lansing, NY 14882
Official Address
,_02/28/20-12 (607) 533-8896
Date of Certification Official Telephone Number
Page 81 Municipality Code 500344900000
TOWN OF LANSING
Notes to the Financial Statements
For the Fiscal Year Ended December 31, 2012
Summary of significant Accounting Policies
The financial statements of the Town of Lansing have been prepared in conformity with generally
accepted accounting principles(GAAP)as applied to government units. The Governmental
Accounting Standards Board(GASB)is the accepted standard setting body for establishing
governmental accounting and financial reporting principles. The more significant of the government's
accounting policies are described below.
A. Financial Reporting Entity
The Town of Lansing has a population of 11,033 according to the 2010 federal census. The
incorporated Village of Lansing is located wholly within the Town.
The Town is governed by Town Law and other general laws of the State of New York. The
Town's legislative body is the Town Board consisting of a Supervisor and four Councilmen. The
Supervisor,as Chief Fiscal Officer,is responsible for receiving,disbursing and having custody of
all Town monies,and keeping all books of account. The Town Clerk,as Chief Recording Officer,
is custodian of all Town papers and records.
The financial reporting entity includes organizations,functions,and activities over which elected
officials exercise oversight responsibility. Oversight responsibility is determined on the basis of
financial interdependency,selection of governing authority,designation of management,ability to
significantly influence operations and accountability for fiscal matters.
The Town provides the following principal services;transportation(streets and highways),
culture-recreation,planning and zoning,public improvements and general administration. Street
lighting in the community of Ludlowville is provided for and funded by means of a special ad-
- valorem tax on real property within the lighting district. The Warren Road Business Park Lighting
District#2 and Lakewatch Lighting District#3 is provided for and funded by a per unit
assessment. The Southern Cayuga Lake Intermunicipal Water Commission administers and
oversees the operation of the Consolidated Water District and all extensions.
The furnishing of fire protection in the area of the Town outside the Village is not a Town
function. Instead,it is the responsibility of the Fire Commissioners who constitute the governing
board of the Lansing Fire District whose boundaries encompass the entire Town including the
Village. Fire Commissioners are elected by the qualified voters living within the district.
Fire district operations,including the financing thereof through real property taxation are carried
out under the direction of the Fire Commissioners. The Town,therefore,has no oversight or
managerial responsibility over the function.
Although the functions and activities of the Town of Lansing Housing Authority are related to the
Town,they are not included in the Town's reporting entity for the following reasons:
1) the Town cannot significantly influence the authority's operation;
2) the Town has no budgetary authority;
3) the authority controls surpluses and deficits;
4) the Town has no responsibility for the authority's debt,and;
5) the authority's Board of Commissioners control fiscal management.
1
B. Basis of Presentation—Fund Accounting
The accounts of the Town are organized on the basis of funds and account groups,each of which
is considered a separate accounting entity. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets,liabilities,equity,revenues,and
expenditures. Government resources are allocated to and accounted for in individual funds based
upon the purposes for which they are to be spent and the means by which spending activities are
controlled.
1. Fund Categories
a. Governmental Funds—Governmental funds are those through which most
governmental functions of the Town are fmanced. The acquisition,use and balances
of the Town's expendable financial resources and the related liabilities are accounted
for through governmental funds.
The measurement focus is upon determination of changes in financial position,rather
than upon the net income determination.
General Fund—the principal operating fund and includes all operations not required
to be recorded in other funds. The Town utilized both the General Fund Townwide
and General Fund Outside Village funds.
Special Revenue Funds—used to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specified purposes. The
following Special Revenue funds are utilized:
Highway Fund Townwide
Highway Fund Outside Village
Lighting District Fund
Sewer District Fund
Water District Fund
Capital Projects Fund—used to account for financial resources to be used for the
acquisition or construction of major capital facilities(other than those financed by
the enterprise,or internal service funds).
Debt Service Fund—used to account for current payments of principal and interest
on general obligation long-term debt(and for financial resources accumulated in a
reserve for payment of future principal and interest on long-term indebtedness).
b. Fiduciary Funds—used to account for special activities or services provided by one
department to other departments or to other governments on a cost-reimbursement
basis. Included are the following;
Trust&Agency-used to account for money(and/or property)received and held in
the capacity of trustee,custodian,or agent. These include expendable trusts,non-
expendable trusts and agency funds.
2. Account Groups
Account groups are used to establish accounting control and accountability for general
• capital assets and general long-term debt. The two account groups are not"funds". They
are concerned with measurement of financial position and not results of operations.
The General Capital Assets Account Group—used to account for land,buildings,
improvements other than buildings,and equipment utilized for general government
purposes,except those accounted for in proprietary funds.
2
The General Long-Term Debt Account Group—used to account for all long-term debt
except that accounted for in proprietary funds. These liabilities include serial bonds,
bond anticipation notes,and capital leases.
C. Basis of Accounting/Measurement Focus
Basis of accounting refers to when revenues and expenditures/expenses and the related assets and
liabilities are recognized in the accounts and reported in the financial statements. Basis of
accounting relates to the timing of the measurements made,regardless of the measurement focus.
Measurement focus is the determination of what is measured,i.e.expenditures or expenses.
Modified Accrual Basis—All Governmental Funds and Expendable Trust Funds are accounted for
using the modified accrual basis of accounting. Under this basis of accounting,revenues are
recorded when measurable and available. Available means collectible within the current period or
soon enough thereafter to be used to pay liabilities of the current period.
Material revenues that are accrued include real property taxes,state and federal aid,sales tax and
certain user charges. If expenditures are the prime factor for determining eligibility,revenues
from federal and state grants are accrued when the expenditure is made.
Expenditures are recorded when incurred except that:
1) Expenditures for prepaid expenses and inventory-type items are recognized at the
time of purchase.
2) Principal and interest on indebtedness are not recognized as an expenditure until due.
3) Compensated absences,such as vacation and sick leave,which vests or accumulates,
are charged as an expenditure when paid.
Account Groups—General capital assets are recorded at actual or estimated cost or,
in the case of gifts and contributions,at the fair market value at the time received.
No provision for depreciation is made. General long-term debt liabilities are
recorded at the par value of the principal amount: No liability is recorded for interest
payable to maturity
D. Property Taxes
County real property taxes are levied annually no later than December 31s`and become a lien on
January 1. Taxes are collected during the period January 1st to March 31S`. Taxes for county
purposes(apportioned to the area of the county outside of the City of Ithaca)are levied together
with taxes for the Town and special district purposes as a single bill. The towns and special
districts receive the full amount of their levies annually out of the first amounts collected on the
combined bills. The county assumes enforcement responsibility for all taxes levied in the towns
(and for unpaid county taxes in the city).
E. Sales Tax
Tompkins County,under the general authority of Article 29 of the Tax Law,imposes a 4%sales
tax within its boundaries. The tax is administered and collected by the State Tax Commission in
the same manner as that relating to the State imposed 4%sales and compensating use tax. They
are paid by the State to the County and the City,respectively.
F. Budgetary Data
1. Budget Policies—The budget policies are as follows:
a. No later than September 30,the Town Supervisor,as budget officer,submits a
tentative budget to the Town Clerk for the fiscal year commencing the following
date. The tentative budget includes proposed expenditures and the proposed means
of financing for all funds.
3
b. The tentative budget is submitted by the Town Clerk to the Town Board by October
• 5th for their approval,it then becomes the preliminary budget. A public hearing must
be conducted to obtain taxpayer comments on or before the Thursday immediately
following General Election Day. The preliminary budget as submitted or amended
must be adopted by November 20`h.
c. All modifications of the budget must be approved by the Town Board,and may
amend the budget as necessary during the year. Unexpended appropriations lapse at
the end of the fiscal year.
2. Encumbrances
Encumbrance accounting,under which purchase orders,contracts and other commitments for
the expenditure of monies are recorded for budgetary control purposes to reserve that portion
of the applicable appropriations. Encumbrances are reported as reservations of fund balances
since they do not constitute expenditures or liabilities. Expenditures for such commitments
are recorded in the period in which the liability is incurred.
G. Investments
Investments are stated at cost,which approximate market value.
H. Property,Plant and Equipment—General
Capital assets purchased for general governmental purposes are recorded as expenditures in the
governmental funds and are capitalized at costs(or estimated historical costs for assets purchased
prior to May 15, 1978)in the General Capital Assets Account Group. Contributed capital assets
are recorded at fair market value at the date received. Depreciation on general capital assets,
which is recorded in the Town's government-wide financial statements,has not been provided in
the annual update document,nor has interest on general capital assets construction in progress
been capitalized.
I. Insurance
The Town assumes the liability for most risk including,but not limited to,property damage and
personal injury liability. Judgements and claims are recorded when it is probable that an asset has
been impaired or a liability has been incurred and the amount of loss can be reasonably estimated.
J. Compensatory Absences
Employees accrue vacation leave based primarily on the number of years employed up to a
maximum rate of 20 days per year,but may carry-over a maximum of only five workdays.
Employees accrue sick leave at the rate of one sick day per month by regular full-time employees,
up to a maximum of 120 days. Upon retirement,the dollar value of accumulated sick time(based
upon the employee's rate of pay at the date of retirement)will be applied toward the cost of the
retired employee's portion of the health insurance premium up to age 65. No payment for
accumulated sick time will be made for a non-retirement termination.
K. Post Employment Benefits
In addition to providing pension benefits,the Town provides health insurance coverage and
survivor benefits for those retired employees and their survivors who retired prior to December 31,
2006. As of January 1,2007,in the event the retiree predeceases the dependents,the dependents
may continue health insurance coverage provided they pay the full cost of the premium.
Substantially all the Town's employees may become eligible for these health insurance benefits if
(after twenty years of employment with the Town and having been granted a bona-fide retirement
benefit from NYSERS). Health care benefits are provided through an insurance company whose
4
premiums are based on the benefits paid during the year. The Town recognizes the cost of
providing benefits by recording its share of insurance premiums as an expenditure in the year paid.
The expenditure is recorded in the General,Highway,&Water Funds. The cost of providing
benefits for the 11 retirees is separable from the cost of providing benefits for the 27 active
employees.
II. Stewardship,Compliance,Accountability
A. Deficit Fund Balances
There were no deficit fund balances at the end of 2012.
III. Detail Notes on All Funds and Account Groups
A. Assets
1. Cash and Investments
The Town investment policies are governed by state statutes. In addition,the Town has its
own written investment policy. Town monies must be deposited in FDIC insured commercial
banks or trust companies located within the state. The Town Supervisor,as Chief Fiscal
Officer,is authorized to use demand accounts and certificates of deposit. Permissible
investments include obligations of the U.S.Treasury and U.S.agencies,repurchase
agreements,and obligations of New York State or its localities.
Collateral is required for demand deposits and certificates of deposit at 105%of all deposits
not covered by federal deposit insurance. Obligations that maybe pledged as collateral are
obligations of the United States and its agencies and obligations of the State and its
municipalities and school districts.
Deposits at year-end were entirely covered by federal depository insurance held by the
Town's custodial bank in the Town's name.All deposits including certificates of deposit are
carried at cost plus accrued interest.
2. Changes in Capital Assets
A summary of changes in general capital assets follows:
Balance Balance
Type 12/31/11 Additions Deletions 12/31/12
Land $ 226,353 226,353
Improvements $ 262,160 262,160
Buildings $1,469,212 1,469,212
Machinery/
Equipment $4,262,675 +349.701 - 117,070 4,495,306
TOTAL $6,220,400 +349,701 - 117,070 $6,453,031
5
B. Liabilities
1. Pension Plans
Plan Description
The Town of Lansing participates in the New York State and Local Employees'
Retirement System(ERS). This is a cost-sharing multiple-employer retirement
system. The System provides retirement benefits as well as death and disability
benefits. Obligations of employers and employees to contribute and benefits to
employees are governed by the New York State Retirement and Social Security Law
(NYSRRSSL). As set forth in the NYSRSSL,the Comptroller of the State of New
York(Comptroller)serves as sole trustee and administrative head of the Systems.
The Comptroller shall adopt and may amend rules and regulations for the custody
and control of their funds. The Systems issue a publicly available financial report
that includes financial statements and required supplementary information. That
report may be obtained by writing to the New York State and Local Retirement
Systems,Gov.Alfred E. Smith State Office Building,Albany,NY 12244.
Funding Policy
The Systems are noncontributory except for employees who joined the New York
State and Local Employees'Retirement System after July 27, 1976 who contribute
3%of their salary. Under the authority of the NYSRSSL,the Comptroller shall
certify annually the rates expressed as proportions of payroll members,which shall
be used in computing the contributions required to be made by employers to the
pension accumulation fund.
The Town of Lansing is required to contribute at an actuarially determined rate. The
required contributions for the current year and two preceding years were:
ERS
2010 165,985
2011 249,633
2012 249,766
The Town's contributions made to the Systems were equal to 100 percent of the
contributions required for each year.
2. Short Term Debt
Summary of Short Term Debt
Outstanding Outstanding
12/31/11 Additions Reductions 12/31/12
BANS $1,833,500 $0 $1,070,817 $762,683
On June 18,2008,a$145,000 BAN was borrowed to pay for a Water District that was
created on Drake Road,in the Town of Lansing. The 4th installment of$4,000 was paid
on June 17,2012.
On August 12,2012,a$668,199 BAN was refinanced to pay for a Sewer District that
was created on Warren Road,in the Town of Lansing.
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3. Long Term Debt
a. On December 31,2012 the total outstanding indebtedness of the Town Aggregated
$2,238,159. Of this amount,$668,199 is subject to the constitutional debt limit and
represents.79%of the Town's debt limit.
b. Serial Bonds—The Town borrows money in order to acquire land or equipment or
construct buildings and improvements. This enables the cost of these capital assets to be
borne by the present and future taxpayers receiving the benefit of the capital assets.
These long-term liabilities,which are full faith and credit debt of the local government,
are recorded in the General Long Term Debt Account Group.
c. Summary of Long Term Debt
Outstanding Outstanding
12/31/11 Additions Reductions 12/31/12
Serial Bonds $ 955,000 +0 - 160,000 $795,000
State Loan $ 711,632 +0 - 31,156 $680,476
$1,666,632 +0 -191,156 $ 1,475,476
d. Maturity Schedule- See Supplemental Section of Annual Update Document.
C. Fund Equity
1. Reserves
The Capital projects fund equity includes capital reserve funds established for the
following purposes:
Purpose Balance 12/31/2012
The Highway Fund(DA)equity includes capital reserve funds established for the
following purposes:
Highway Equipment $265,000.00
The General Fund(A)equity includes capital reserve funds established for the
following purposes:
Purpose Balance 12/31/2012
Excess Dog Control Revenues $ 13,670.76
Non-Recurring Repairs $ 122,251.34
Reserve for Park&Rec Equip $ 15,230.83
Technology $ 20,415.91
2. Prior Period Adiustments to Fund Balance
There were NO PRIOR PERIOD ADJUSTMENTS in 2012.
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IV. Contingencies
1. The Town of Lansing was granted a New York Department of State Grant in the amount of
$76,800. We received$1,000 in 2006. The total grant is for$120,000,of which$43,200 is to be
used by another municipality. The funds are to be used for implementation of Cayuga Lake
Watershed protection projects.
2. The Town of Lansing was awarded a grant from New York State Department of Agriculture and
Markets(NYSDAM)for the Farmland Protection Implementation Grant Program to purchase the
development rights on the Bensvue Farm in the Town of Lansing. The award amount in Round
10 is$1,105,349;in Round 11 a Supplemental Request was made for an additional$252,788,for
a total of$1,358,137. Monies were received in December 2011.
The Town and Tompkins County have a signed Memorandum of Agreement describing the
responsibilities of each party and agreeing to be co-holders of the Conservation Easement on the
Bensvue Farm. The Town is covering out-of-pocket costs prior to reimbursement from
NYSDAM. These are estimated at$49,850 and include the Title Insurance,survey,appraisal,
legal fees,recording fees,baseline documentation report,and other administrative costs.
In January 2012,we held the closing and completed this project. Checks were written to the
Benson's for$1,305,349,Town of Lansing for$42,887,Tompkins County for$9,900. Other
checks were written to attorneys and for filing fees as follows:Harris Beach,PLLC for$6,512.00
and$128.00,Tompkins County Clerk for$268.50 and Thaler and Thaler for$1,820.00.
3. The Town of Lansing was awarded a grant from New York State Department of Agriculture and
Markets(NYSDAM)for the Farmland Protection Implementation Grant Program to prepare a
Farmland protection plan. The awarded amount is$25,000. There has been a lot of progress on
this project. We anticipate completion in 2013.
4. The Town of Lansing was awarded two grants from New York State Energy Research and
Development Authority(NYSERDA)for the Energy ARRA RFP 10 Energy Efficiency and
Improvements in 2010. The total grants were for$60,400 for personnel services and$55,168.20
for improvements. Most of the work for this project is completed,we are finalizing paperwork.
Final monies were received in 2012,project was complete.
5. In 2012 the Town applied for and was awarded a($2.5 million)grant from Empire State
Development for the proposed Initial Sewer Improvement area. Work continues on the proposal,
and a Public Referendum will be held in late August 2013 to determine the outcome of the
proposed plan. If the outcome of the vote is positive,construction could begin by spring 2014.
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