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HomeMy WebLinkAbout2013 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 12/31/2013 • • • 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 2012 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2013: (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 2012 represent data filed by your government with OSC as reviewed and adjusted where necessary. ***SUPPLEMENTAL SECTION'"'`'* he Supplemental Section includes the following sections: 1)Statement of Indebtedness_ 2)Schedule of Time Deposits and Investments 3) Bank Reconciliation 4)Local Government Questionnaire 0 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. • • c • h Page 2 TOWN OF Lansing Annual Update Document For the.Fiscal Year Ending 2013 (A)GENERAL. Balance Sheet • OOttifit),41#110.airieZigeMfgatiiia.4051.,11.0g.ffigiliMEMMORINglitRAIRIA IVkL21,40.14RIEil rgtgegg.07fggi.ggeil Assets Cash . 2,104,434 A200 . 1,948,070 Cash In Time Depcisits • ' 9 A201 • 9 Petty Cash 525 A210 • • 525 TOTAL Cash 2,104,968 948804,, Accounts Receivable 11,222 A380 9,000 TOTAL Other Receivables(net) 11,222 9,000 Due From Other Funds • A391 *OTALpues,FrOtwOiher , Cash Special Reserves 157,898 A230 145,138 • TarAwReatiletedAssets.A2;,.: •;1,-•••;••„.,•••. 1.J 157,898 145,138 TOTAL Assets andDeferred Outflows = • • . • • 14,•V ,• -.141,7 • .. • • • • • . . • • • • • • • • • • 414,1;;.i • • Page-3 OSC Municipality Code 500'344900000 4 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 fF'rS s^.:i (A)GENERAL Balance Sheet .,,.. '''r.,.. _itI r J{; : ..• :F 1. X 1 » ..n ry f,o t�,�� . ry.r;.. 5(i^. F J��!f l iu�.l f 1 �.. .• n ra'0,u:ro',101N4?10(I;Lt..i4.,iikWi.atrsg,t�,In�,IJn'r,rr 71..'. �'.ti1i.A ,;abet. rt;Ag ''Y{z�rJ f��3rf'Ys,�..r;i6';',hr�,..11 :y f.�i};t..icr.. �.!'! �.?..t.NS_i r,t.lg4p0I14/',.r: Accounts Payable • 69,395 A600 114,932 `f(TAL/socoi nts.Payable 7 ,,....,r... Overpayments &Clearing Account • A690 6,182 tO`>`AL.Ot�tyl t.iabl)Ittes b ,102 TOT..,, LIabilitie$ t j 69395•. .' 20,11.:. • 1 3. Fund Balance Reserve For Excess Dog Control Revenues 13,671 A872 15,631 Reserve For Repairs 157,898 A882 - 145,138 tl bh es ricteds and Balm' ce t.r._.r, �:: r•., .. 71,5 g°.{ , f:^;. ;,,.,',;; 60,763 Assigned Appropriated Fund Balance 267,700 A914 287,39 ,T�T�Unassigned Fund Balance 167 ��si8[►ed:Fu�t�s��,an4.,9.,. ... , ;: . ,.. ,::,.) ..� . ;_. ..., .. �..',�. v.:., ._ ,w•.:, .!. . ...�.. 765 42 ,�;� , .•..f. . . , ..;. +4 Cti 3 A917 534, TOTAL,Unassigne Fund Balance, 1,765,423 ,; 1,534,467 TOTAL Fund Balance h , 2,204,692 1,b82,628; ",'•r 2,274,08 , T01`AL.Liabliltles,.Deferred igflows And Fund Balances . -.,., r „-, ,,,,,,,..°• ,....: .. . , -. . _._,.r .r... . .._:.... 02,741 • • • • • • • • • • • NeS'��pn J • Page 4 .OSC Municipality Code 500344900000 . t. • A n nTuOaWl UNpdOaFteLDaoncsui limg e n t 'For the Fiscal Year Ending 2013 tiqk' (A)GENERAL • Results of Operation WrialiN0OUPWRIggiNgigfagigriNninfe,0•?;fign.fffeeffi,iglAWERGEOMIA EMN241-2i,NOMIX00tieR itif4nr---- 1,017W-7„q Revenues • . . Real Property Taxes 885,793 A1001 • 778,076 t,offi(Liiiif iiii0itiikiiiiii-WWWit'A.&::,i',';i.,0:'-enilN .-- ,w:.,;.',,,i ...,,,m,:.?:,-,,,,c,..,,,,,,,,,,,:,,,,,,,4,-...,,a,:,,,,,,:i4,8851,9a.,i4s:7 .:,-71„-7,,-,7:,: -.:4:.N,-;- ,;.478 7 Other Payments in Lieu of Taxes 106,399 A1081 69,835 Interest&Penalties On Real Prop Taxes 6,585 A1090 •7,788 frOYA,,,........„-,. ,,. , .„.. ,4m„,.,",,„,:.....,7:,,,,,!,. ,,.mq....; „,,:•\/,, ,,,-nm:y.::•.!;,-.., s,:0,..c....0 .,..,,,..;,..,..:,,,,-;,,,.-,,,,,....,,,,..,,,..,...,,,,,„..,......•,-..,. 7.7,..... i•-•,‘,..,,..f:44: 7.-. ,5, ; ..-..a.,..: LTealtPropertraexilleme .:•, '',I''''';','.'-'':"‘ ''',''''N.,'''''.!''',"•,:,';'-''2;v:'i!.,,tt'i',.Tw. P.:.:;.:,;',!,Yi.:-.',.Yt,. ,0,....!.eJ:t:.',. .,11..,,i-.112984.-.3:'A,..,•-.F, -,.„-.:,,A..,7;;;-,,IV. ::,':p .,W.77i623t- Franchises , 37,367 A1170 36,771 . . Wh, z.,....i,z.,,,,,,•,,,, . ,..,,,,•FF-g*-.. ',-,'- :. )7, .:-:-.:qii-7:i... ;:c..::vf,ii-,,Tiqc!.r:.,,.@-....;i,...., },r.,1,•.,,Twi'e,.;,..•pf•,,,...;-..?...,..;. ,,,,;,...1•,,„.., ,„.i,,..i,„...„ ..i.w:t.,.,,,,.•;,,,z, -.2,,..:,y,..:, ,..:,...,i0,; .,yz.,,Aiii,,,- payiNtsdiptoperbiTmotemon.,:;,•!1:,•.,ip..w;:v,-.!,:•;27.,,5,,.:-,F..,J..r....,!,-,.,,,,,I!dq.mm‘;-;..-i-i',6.go... .,f,.`o•',.:.';:::.,,,q.i.-•:..%A'..1.,4•;,Jv,‘!...•.----];,.:i... 1'•.!•YA•57e7y...... ..,:-.,',•,,,,,-A--,4,,..4,:.,:,,,,,,,,...:.:..',..•....',:,-,,I....-.1,,,, -..•,i-,,, Clerk Fees 1,602 A1255 1,611 Public Pound Charges,Dog Control Fees 475 A1550 750 • Park And Recreational Charges 299,729 A2001 298,429 • . Other Horne&Community Services Income . 122,684 A2189 • 3,339 TOTALTOTA DepIiental. comew , 4' 2....-449'01 , ,n.,:• 20`t 41 1 General Services,Inter Government • , 7,842 A2210 2,597 Youth Recreation Services,Other Govts • •'• 9,822 A2350 9,822 ititALAg6iW4MiiiiiiilOWiWigg4;k;:;A'T!..-::.3.4.:,:si.ik,::,,:•,%..,;g,471,.,EF:,;:.f.,1,-,W;I',..',;,:$,1-?,,K5rii4..,',7,:,71,'i;'-;15"i'§'AL--Z,',.'1;7'':-J""-' ,.'','1','',';'74fietil '•' s.,::::.':-.0;...4.3',4:,',.*,•:fi!,i' ,.;,?,11.P..?g,..:',' 42-.446'.4.. , , - , . t,,..e,,,,,, interest And Earnings 5,340 A2401 3,987 Rental,Other(specify) . ' - 14,367 A2440 14,123 • - Commissions - ' 2,102 A2450 2,354 4,..,,,,,iit,ktv,ie.r.,,.. .,vv4,....,.-1-w.,1,0, ,j'.7.,1-.,--Ivii..,„,,Ro .m.,:..,5,;?.,.....5;-:::Ny.:gy.5,4-7,...y,-,rwi,:;'.7,:.7i: x.,'::?,.?;':!.!..i:,[::,.-, ', -.1'.,7 ,,. ::::•;. , .....:..,..,:,,, ,,,.. , .,..A,a5., :),.f.. iiiii.L.:;445 l,VATfig1ii!r91:PIAYneY''''‘'n1-F1713°P.0:klY:•;'''',',.*,V.;1 P'V,..v,..',.i.*.'z;f,'-'.'q,,i•::',...'..:' ,4i.i.c..;:.7-.1-i , , 2181 0,,,,,,,..,,A.,..,,,,,,,,,,,,,„.„..v,:...,,,,.„.,,,,,,„„v,..,,,. i Games,of Chance 10 A2530 10 Bingo Licenses 818 A2540 • 473 Dog Licenses . . 21,575 A2544 . 21,710 Licenses,Other 650 A2545 650 ,.....- Tc,;,.,•....,":4z:rY.No.,-":•:::.-?..,--•:,.•-•-1,1 .-r,.:.iriff -r.,::-.:1;.:i..?:R.3..,..'-r,s;:',4-3.:...,-.•:%-,,,;:qi'Aq. ...,.-!...,g:,,-,-,...w.,,,,.;4:•.,„71:-.....t.;;;,-,:.....„,....nr„;,,, ,,...„3-,,•• ;.„..,,n,..T.,, ,,,,,,,v,..:.......,..,...,„,,..v,I.,., co:kc,...:.2,- ,.. ..i.., :.31, 75,-., .407.41•,:kttpet)00-..maip4ekrft.- .4..1.,:,,..no4 ., 74• . •?.;•?:.g,-..,. ,, ,„ :.: ..,...,...,•••, ,.:1•T. ..........,..,..: .i,...423.058 .,..,..,;:,....-9,-4.v.r.•.,•,•4.,-.. ,., 22843.. Fines And Forfeited Ball 57,921 A2610 67,497 Fines&Pen-Dog Cases 2,820 A2611 2,000 IOTALMiiSfAniffarfelturriel ,r'"34''''',"'','"Y-'''''''''''''',,?'''''''''''''''' ''.''''''''.'''' - '•' .. '," r.,v"%.' v60741f..Y,‘,%I.,-.T.,J.:,..•=1.y. „ , ,,, 69497.i.,...„,.. •, . ...,- , .4..:.. .,,y,.. ..m:: ,v, ...:,.,..,,,,,.2:. .,.g•,. .:.....,,Iz:,..?,..,..;,-7.,..:.,..;. .i.J.:i.'6..,Y.,, ,.A.,.........,•:„..,,,...1.,....i.:..K,...,›.-.. ,•-•:. .,5'c,.,4'1.4,-;!:.•,.,„::!;.:•..,.;-.,.,:::....,...,1.,„......,,!.... Sales,Other ' 1,079 A2655 33,137 • insurance Recoveries . 6,642 A2680 1.97r„:.„,,,..,„...,,..,•,„„„,.,,,,,....„...,,•,o,l.„,:,:q..pi,,., .,,.,;:,,.--........;.,;l:,:...il,:i.!c•.7,,g,?.y:;.:,s.,...;..,..,!„-, s„, ;;i..;,,. ..iq,.;,.,,, :'i. .;.;: ,.. -,..!7- ..I.., ::,,t,.:F.,•,,,.....:,:,.,-.,, :i.,„..,F.,.!.,;::;.1 .,.....•,,. .,..,,,,....;.. ;.,Y.,.e.... ',,:•:,.i.--;.•.',..,...:.-.•'.•,!s.„,...i;a-,.,•;i';i'y,.' .41001P.:91;F:X..9...PfiftYAnclj9001Pfir.P.PtrFrvFp1::r49pm-vv:',mx..jiyz. ,,,,,.,,,,,,-., :, .:,..2,..„ ....„.,•:.,..:.... 111fe.0, ;-,.i.-m4ig,:.i „,.:.k,;:-...,.-,,,,.:•... ..r,,,:,•!!„.e.o.,,..e,.4,,- Refunds of Prior Year's Expenditures 11,038 A2701 26827 • , Gifts And Donations . 5,608 A2705 5,832 Grants From Local Governments 6,227 A2706 . 3,356 Unclassified(specify) 28,570 A2770 6,064 • 774:PW,C090110nebui;146a16utcleA ,ri.:5•,?.•,-..,..•. , ,.1,--..'---.:-.;•••, :c. ..w..,.,,czi,:., -,:z...,.0N:.i....,-„,,,T„.....,:..,. .,...,,,,,,,,,,,,,•,-!.•,,..,•::!.•.i:,,,-, 81343,; -...,..,....-.:. •-•-.. .,:..--•.,,,......,:',:v rV.,;-..',,I`!..1...4-42.Q7 St Aid,Revenue Sharing • • 27,085 A3001 27,085 St Aid,Mortgage Tax . 335,981 A3005 240,473 . St Aid,Youth Programs . 888 A3820 888 1:91.......„,,,,,,,.. ,, .„„:„,. .,....!„„.„ :„,:,.....;,..,1)„„.i. ., ,...e..i,i;, :.•.,,,,,,,zisi:,R,:?.q•:,..;..Ay5..2.•,... .,,2z.;;;;.57,.f..,:k,,-; 4..r4:,...i',;„.Y,,..4T.7.v.i.-A,:4'adi6,..`bii.!.-. :',W-,',vu,-i..?.'.2;,N.:.,k•'- ,:,!:-'- iiii-.46-:. ....ikV§ta10Ag' ,A9cq'!5;.Y-:61. .v.;.: ::,,..$,A;:• 4,;.,., t=AI:s.:;,, ,- '...i} ,51zAwm,- -'!.-•.:.;:... n-.. . ,I !,.,..,yk,,,,,,,,,..04,•,..,:iq ,..,,r.,*,eAv.,-. r-- i,..,,,,, 44:- .. - .?.- f. -N]iii,v;. : ,?:rt...;:.-',,:TI_,-;::,.7,; :,.::,.2:,;4.•%',,,,,,,,,,,,,,,-,; ,; :-•, ,:xa.,-,,'...;;,,,,n-c;,-;...-: -,,,,i,.,...,, ,,, ,,,..,-.0,,,,,,,,„k,4,,,,,,,g.u. ,,...,,, ,g. .--,;,,..i, ..,,,..„.TOTAL r<!iiigiriutig;:h„.;4;., ,i2 i-,;.•-,.....,L:..,. .,:,,F..., -;;;.,11;;T.i . .. -g:.q,z•::.4::A,'„,,,:. - - ' ,..,:.:•- .\,.::,-,,,..,.:;:. . Aill,.!9;74 ''',.•f;.n'2?::., . . itippoeti.p.4 interfund Transfers 25,000 A5031 . . f.OtAtc,feiiiiibfe,fiiniiiiW:',Ur:,f- i'..: 4tZ,-:,:r,,A:•,,':;,,,:r.,,5:,,.-,:\.4',-.,,',.-!,-,.( ,,,s,.,,,..,,,,,,,..=:::,,,,;-,..,.,,t.,:,,,,.;,.,:,;,.,,,,,,,,...,,,,,,,,,,,,..f,,,,,,,,.;,,,; eootj,,:,t, ;y;::,,,,,,..:;;,. ,::,=,.,,,,...,:.„„,.r.„,,,,„.„,,:„,,.,-,;..,,,„,,,,„,.1,.cv, titiTALiottide)sburcde.,;,n,,, ,,,,, ,,, ,,c,,:,:,::1,,,, ,,,i,i, ,.i.,, , ...,,,•,:- .,,,. ,-,... ,: ,-.-- 5:,,,,,,,,,,,,:,,,;1•-;.,,,,,,:,f2s000;.,.,1,,::,,,,,i•-Alr.:F:,..,,,,,,,,,f,,,,,:-5.,,,--. -:,,,:..c-,:::,,,, ,• TOTAL•-,-..---,-,,,,,,,,7-•.,--.-.,•,•i,,.::..,v...,F,v,T..1:.',..,:. , : ,; ;--, ,,21'nr,:%:T .:;',::.' ,7,55-'), :p.:,=•'Fi':::::7-0.,;',Y,7...,7$,Y:f.1.,-':'''' . ,1. :N,T••,,: L ;;;4,, ,:::',:',.,','-':',"'',''5 DetWReVent4eilAid:gtherAouf6§iSL:Tcf•m;,,,,-: :,,,,,,,,N). ..,.,.,..v,:-;:J:6,='... . ....r•;.-..1- -,....,.. .:.•. . 20319226,n;-:,....y.,.,,,,.... -••,,,,,,.......:-..k.,,.. ..,‘1 665482. Page 5 OSC Municipality Code 500344900000 . . . . . • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 e'stto, (A)GENERAL Results of Operation .000030101011,01031bROOPlaggligRADAMNRHOURONIMSKT.VANE9 Tkeg1411:12302ATO, tgfethgkARMEVAASIV Expenditures • Legislative Board,Pers Sery 41,088 A10101 38,964 Legislative Board,Contr Expend 6,107 A10104 1,620 Municipal Court,Pers Sery 105,118 A11101 109,681 Municipal Court,Contr Expend 12,133 A11104 12,178 Supervisor,pers Sery 112,007 A12201 - 115,322 Supervisor,equip&Cap Outlay 978 A12202 Supervisor,contr Expend 6,963 A12204 7,034 TOTAL Supervisor 119,949 122,356 Auditor,Contr Expend 6,000 A13204 3,500 TOTAL Auditor 6,000 3,500 Budget,Contr Expend 847 A13404 756 Fiscal Agents Fees,Contr Expend • 7,677 A13804 804 TOTAL Fiscal Agents Fees 7 677 804 Clerk,pers Sery 78,863 A14101 77,060 • Clerk,contr Expend . 11,894 A14104 9,672 • Law,Contr Expend 133,498 A14204 93,614 Personnel,Pers Sery 7,550 A14301 7,590 Personnel,Contr Expend 3,568 A14304 • 1,338 Engineer,Contr Expend 65,670 A14404 • 62,072 TOTAL Engineer . . • 65,670 62072 . •.r• . 1.-• Central Services Admin,pers Sery A16101 2,077 Central Services Admin,equlp&Cap Outlay 5,900 A16102 4,775 Central Services Admin,contr Expend • 5,548 A16104 7,681 Buildings,Pers Sery 11,845 A16201 22,652 Buildings,Contr Expend • 91,560 A16204 76,870 Central Garage,Contr Expend 1,809 A16404 2,644 ." • • 1,809 ' Central Print&Mall,contr Expend 5,408 A16704 2,819 • • . . . „. . TRTAX",qprtrOlritt2,819 5,408 nn Unallocated Insurance,Contr Expend • 37,094 A19104 38,632 Municipal Men Dues,Contr Expend 4,940 A19204 3,100 4.1,1f Pur of Land/right of Way,Contr Expehd 294,800 A19404 TOTAL Pur of Land/right of Way . . . 294,800 0 Taxes&Assess On Munlc Prop,Contr Expend A19504 909 • TOTAL Taxes&Assess On Munlc Prop 0 9o' Page 6 • OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (A)GENERAL Results of Operation 4011140rtietIKVS4.9tigiNYar,VAIR,VWEI:ig,O.Nagnt.fA711:VIONEARAN riot'lAgettigigm Igggo#04071lewatol$,.tno.d Expenditures . Other Gen Govt Support,Contr Expend 4,212 A19894 1:t;jrglpopriOoo;q§i:it,:•op:ypA•A'q..:IJe ;::-•:.,.,;:.;: :: ,:. •; i•.:•: : ., ,.-c,•.,.q•,i..:„: ,,:•.:.,i' - .:.!),• ,'r•..,.',: - .-.:;:,,'.,.:', ';;N•'iAr!:.;:. -;:t;2:.'::;-• .•'.,-.,:',•.4'•'i'.--.;-•.•, • .,- .i.:'' ,•!:'', ...„ yotAiibiiiiiiibiiiimAiiii3§46Q;Kfi,w,,k,...,,„7?.?.. .fi : ::':',, ••:.i.:,,:g::!•:.':,-• .:,:•,;;;,:-.::::,.20-',.',.,r.-:,‘,Vg: f!"•-.,'•;i•', :.:',...fogiiiii.i.:y;.. ..,..,.iy..:viy ,;::;,,,,•:•--T:•.-•.;..-3.',::•:; -iib-iiiiiii Police,Pers Sery 1,500 'A31201 15,889 Police,Contr Expend 11,779 A31204 . . f01AtiYii44& ',';i4A,',544;P,•-.,VI,F :''A'' :,'.';'qk.''';..7,'. - .:f;.`..: .:!,e;bT,'' '''•-?' 1': '.fF1.2. ;'' ''' ': :?1 '::•.'..I,V'J!;',•>.,:"43Y .:,,,..TeM•ilq.i;7P ,i'?{! -::,gDM'-'''!-•:a.'':::': .• ':!ii1iPP..i •Traffic Control,Pers Sery 37,500 A33101 38,712 . Traffic Control,Contr Expen 7,648 A33104 ' 9,153 ydixiiiiiiikeamiag!IW.O.;;*::: 6 ,Mg:4$;:;:.;;,N.Q:,,:gq.;:,-3:,-,::::::iaMr:6:-.,7•.•';'..g:,:•.Fi1.q.,W: 'ZMik'fiii•,-.VgA:-:g4,0)f..F..ifi,',Nq'gi,,'4frital• Control of Animals,Contr Expend • . •- 21,565 A35104 ' • 22,500 f6tALOiiii.:Oii,4iiiiiiii.iiiVWNWN6Ri'KUg .g):M.f.:VA ";:iigaTt'z•:AR1';',M5.ggg.VM--X,11;41fitiiii:'±',-1;:t -a.1,,,;,.,4:,EN:!.i.,,,:i••$,,liiidic.1 TOTAL . . . .,,,.:':,•.,;;;..,,,,,;•,:?.?!.7:-•,,,,-:.,•-',,!.. .•.:,•:.-..•,:,..,,,...,.,:,,•.•...:::,:?..,v':.?-,.,.,. .,.;-,: ,,,,,:.,.:,•::...,, ,E:•?1 ,,,.;::,..',.Y.,•-...,,A,..,--,....:,,,,, ,f.-P.'-',. .,' ..`,:,.- . !:',,,.!,-.'1. . • apJ510.Safeiy•P::''5",''-';' , ,':',:-.ri,,,O:g.,'-(.'.4, :kl' i':',.,1,:i',-,".;:V;',.,,, ,,::','..:%';',,', ,P .:i.'.;:i..;, ,,.,.?', ....:.g•-•:),:f„:12-.L4. ftdi.,etig,V.3-,,,Int.,%;.*,:,.,$....,,..::: ::;:i-,..:;,;.::.t,:liiii ,--ii.. •' -' -",.-.- ',.',;..... .-...,:'T.,-f.:.;-,'.,:-.'?: ••;;;;.,..,:?.,-?..,:.y-.6: :;: mo..!._;.':, -;,,,,,,u,,,,..:,:qe:: .5`•‘ ': •i.,:,Zi:•,. Lc. ,,..rr.:7; Street Admln,Pers Sery . 94,149 A50101 102,575 Street Admln,Contr Expend 2,237 A50104 2,793 tOt:40:0iii*,:*100,A..i; ,:.75:-,. ,t,,,,..i,:i.;,::,w,51;i: -;,..,15,,,-:,, ,,,,,.;:;:.,,ig,;-..,i,,,,,,..,,:::i.0:: :•.,,,:i;:: . , . op,0qm..17.12.:,g,..,..;.,,w.0,.,::t!„.-,.,,.,:-/,„,,,i0q;?67::, .:. .... . .,. .. . . ... . . ... . .. .. . .. „......._... ,..... .. . ........ .... .„.......... Garage,Pers Sery 6,786 A51321 8,853 .. Garage,Contr Expend 29,551 A51324 39,566 tO:A14#0jikf4-ki,.:j-Ni• :';',V,,,! ;;V,;,,a!!,•;:6 . gc• ::;,;,:::.,5-T,f,'2':'-'1-'1'.'j...'ir;ff.;'1.,,..it,i.:, •.::4:''•;?, ,:';VP'r11;2 •':. ''': '''''•ir'''''36438P-',•':''-'-',:':,-'' ''''', :.':',.'''''-''-'',1';',..":':48,4ifit. • Street Lighting,Contr Expend 2,572 A51824 4,805 tr§j*(Ofiiifkitif)ki0RAMVa'ikWMV;-65.: .*'R.Ws!:''',''f ''. t'K''i4: .-X'iV•nM :A:i-Tg:'-rNa'-Mi'&5l.:l4,,.'tl;PT?;',:M!G'?, •4M-P'&k•:'-At;S's'g'::4iq; 1:9TALlianoortiirciii,,,,•52.,;i?.,g-,L,.wv.?,...,..,,,,:, ,,,,z,,,,,,,,.w•..,,, ,,..•,,:v-Iii,o.;• "....,:,•••:,i,:ig.;',: q,,,..,.A'•,•..f .:-..,,,,,i,,, ig':•,,,,F.'•Nft!,,g.',-,Q... ?-s:::,•1:4fitii295.'',.,;,....!;:iz , ,..•7•A'•,,,41,:-R1',-,1•,,,,, ?:;-.,A,,,,,,,:•;•f8;z9i)'. , Programs For Aging,Contr Expend 9,000 A67724 . 9,225 L t.010 ,17;t5#.100*F.Pt#9!%!,?ffg.tf , i4 ,D;,,,I,.:-,.',..::: ::: •Un'!-O ':,, . , - ,,v4.,;;.-:i.,,,,, i:9;9539,,,,,,,, t,, . ..,.:,f, ............................. totAilliOSOW76Watiiiiidliwa:v06-8460,R, y:.s ,..,:v.,-AR:-: ',: :=-,,-Niiiiiiii?v,s1-;0..-- ,:- :rg.N.',0-mzi:::'JN,ti61ii:', Recreation Admini,Pers Sew' . . . 124,570 A70201 130,629 . • Recreation Admini,Contr Expend „ 1,662 A70204 3,286 . •,. . ... . . ..,....... .... .... „,.. .._ .. .. . ... ...,.. , TOTALRebreation-Adthlttroigi'4'•;.:',V:6:,!''',''f,';'•fe:,4L:•:',.'':`:'r'-':''.4.:',-.',,:-',::;,;- ':','...,;!::,..-A,;P.,;,:l.:':':,;:''',',',,,,':',:i,t'f A go 13,2fc.yw,'1:',.:.:v,i,..:. ,,::.;.,--1.,:,--•:,-.':a.:,,,.;•:433•:016!, Parks,Pers Sery 33,673 A71101 35,626 Parks,Equip&Cap Outlay 43,692 A71102' • 50,249 . • • Parks,Contr Expend 58,841 A71104 79,885 FititAL,,,piygic.vwv4vg.•,,,,-,ci7i.;,,:c.,,.iffilp.,••,.4b ....;;,;,..*,; *9, ,....ir:,..5,„•::.::::,,,k.v,-.4.„., •:,::,!.-:.., :',.•q-,„::: :::: :;4:,i0:,'-04;'-:;, ;*;:-•-'4ieiiii0T. ,,,,..:•:.;i.,:,,.;..,.,..,,J;:i,:k5.k.','-':':!,' ,. .',ii, :r.:•-;;,j eildii. • Playgr&Rec Centers,Pers Sery 6,037 A71401 6,978 Playgr&Rec Centers,Contr Expend 10,520 A71404. 7,794 TOTAL Playgr&Re 0''•-P0§14!:22,••",•'•f:g•: 'n. :1ri-,-;;. ,, ,,..".;:•-.f.::-W..Vc;'''Z ' , . .,.?;;P,':• :- ...- , • iOLOPT!!'?i'iV--4, -3•glin'.':M'i;::;,i;'*414:i7...7gi • Special Rec Facility,Pars Sery 11,627 A71801 . 10,963 • Special Rec Facility,Contr Expend . . 337 A71804 367 170040*i0100:fqpiliv,AF;m::,'-,-:,-:;-:,.,,-..4, , . ,?.,. , . 111000A,og-,.',,. ,;,;...-ii--..,,,v4,-.,:::,:T.,,:::,,-:::. --. A,„,.;.,, . Youth Prog,Pers Sery 23,625 A73101 19,491 Youth Prog,Contr Expend 127,188 A73104 130,683 .. .. ... . .. . . ........ . . .. .. . ........ .. ., ... „ ... . ,....... ',:ro:tA:kyooti:•:?1:0 :,;,..:;''A.:::,-,-,.:v:-..,.,::;:.:•:,-.-z,,..';r:,• ......::::, :•..,...,-,;:::,..:::::,::-..,,,,,,, , : :•,,,,.:,.j.•.•,,,,,..,-;,,,::::,.,c):::,nr,,,,,,,....•,,..,:,, ,,i,.;:,,.-.:•;,•:;••.:'•.:..-,;,,,.:Li..i:,,.:,•:7... .,.,:;•:,--,',14):)i014:•!P.•';',-r.v:::•!,.:,-.:,::.•.•,,',,,:i!'..::',- ,'..,..,-,',-....;::::-.•10i974:', '144,4 Joint Youth Prog,Pers Sery 25,883 A73201 35,509 •. Joint Youth Prog,Contr Expend 35,077 A73204 41,575 TOTAL Joint Youth Prog 60,960 77084 Library,Pers Sery -210 A74101 2;397 l'Ote401;11iii",.i; ;::ii;g4:::::.::i-j'!•:-Ii'.'".:,•,-- .'-., ..•;!..'1'fil:i. f'•-•:;::':•:,',-:-•:-•. ':,:--- . . ..,-.,.. . ,. .. .-- , ,P,..•:,--,..'.',,.!•,-,,,, 1210;.;'.... ;',,;:,;,','• '1 ,:.•,'1.:; ••••''':''',-",.q.-1:2397A - • Page 7. OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 41117?'`,1 (A)GENERAL Results of Operation i-Lopvgit,s ;•yl:Romm,:m.,opnisiggikirgantgiri'•gitigra';';itingna71 :is, 20111(0.01 Expenditures Historian,Pers Sery 4,871 A75101 4,968 Historian,Contr Expend 290 A75104 118 Other Performing Arts,Contr Expend 7,365 A75604 9,220 TOTAL OtherPerforming Arts 7,365 9,220 Adult Recreation,Pers Sery • 2,470 A76201 2,980 Adult Recreation,Contr Expend 7,797 A76204 4,281 Planning,Pers Sery 13,116 A80201 4,734 • Planning,Contr Expend 160 A80204TOTAL Planning 13,276 4734 • • Flood&Erosion Control,Pers Sery • A87451 630 • Flood&Erosion Control,Contr Expend • 2,000 A87454 2,500 TOTAL Flood&EroSion Control 2,000 3,130 Gen Natural Resources,Contr Expend 1,378,824 A87904 15,619 leffAki;de*tiOtiiiif • ait.t,Cemetery,Pers Sery 5,143 A88101 3,950 Cemetery,Contr Expend • , ' 365 A88104 164 TOTAL Cemetery 5,508 4,11.5 State Retirement System 88,742 A90108 110,437 Social Security,Employer Cont 46,257 A90308 ' 48,815 Worker's Compensation,Empl Bnfts 33,078 A90408 33,216 Unemployment Insurance,Empl Bnfts 3,035 A90508 3,807 Hospital&Medical(dental)Ins,Empl Bnft 137,656 A90608 117,927 ' .Other Employee Benefits(spec) 10,818 A90898 11,416 • Transfers,Other Funds • 40,000 A99019 TOTAL Other Uses 40,ô0O 0 TOIALOetaii:Eicpenditurel:Aefd.Other Uses. • • • VON • • • • Page 8 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (A)GENERAL • Analysis of Changes in Fund Balance leatalia1100.MEORMIMASMARIMIESSMaindfiffigReatUanteiNNE4400011MAI10.614 Analysis of Changes In Fund Balance ' Fund Balance-Beginning of Year 3,744,643 A8021 2,204,692 Prior Period Adj-Decrease In Fund Balance A8015 0 • Restated Fund Balance-Beg of Year 3,744,643 A8022 • 2,204,692 • ADD-REVENUES AND OTHER SOURCES • • • 2,031,922 1,665,482 DEDUCT-EXPENDITURES AND OTHER USES 3,571,872 • • 1,887,546 Fund Balance-End of Year 2,204,692 A8029 1,982,628 • • • • • • •..„5r • • • • • • • • Page 9 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document .For the Fiscal Year Ending 2013 ',14t (A)GENERAL • Budget Summary • W:10004,AIRM4I1424.119,0.0aRagaiAnni.igYligi9 artratiM IngiEriaRCEMPARI Estimated Revenues Est Rev-Real Property Taxes 778,076 Al 049N 795,341 Est Rev-Real Property Tax Items 76,673 Al 099N 73,294 Est Rev-Non Property TaxItems 35,500 A1199N 40,000 Est Rev-Departmental Income 276,450 A1299N 283,800 Est Rev-Intergovernmental Charges 18,783 A2399N 19,568 Est Rev-Use of Money And Property 21,190 A2499N 19,580 Est Rev-Licenses And Permits 22,550 A2599N 30,885 Est Rev-Fines And Forfeitures • 62,000 A2649N 72,000 Est Rev-Sale of Prop And Comp For Loss i 00 A2699N 48,100 Est Rev-Miscellaneous Local Sources 7,100 A2799N 7,500 Est Rev-State Aid 227,973 A3099N 227,884 OffgtElfliiiiiiiitiiiiiiii012118••••••••••MitheiMINIONENSINIR1100#11 Appropriated Fund Balance 267,700 A599N 287,393 1Oig,Ckiffiiii:001,444:464,1MA9AMAO•*;!aVi•MOMOVA267a004Z1iNg04aMPa'ihnig;01*.4287A93VA gAI4- 1,905,345 4.1.0 • • • • • • • • • • • • • • • • c451k, • • . • Page 10 OSC Municipality Code 500344900000 , , • TOWN OF Lansing Annual_Update Document For the Fiscal Ending 2013 (A)GENERAL Budget Summary 0010#61,101160RiPiWACEMANNIRMAMMi WASEWARaagame Immo tgaimeagoia:azimitra Appropriations - App-General Government Support 702,418 A1999N 699,763 App-Public Safety • 87,900 A3999N 93,350 App-Transportation 154,730 A5999N 160,190 • App-Economic Assistance And Opportunity 9,225 A6999N 9,475 App-Culture And Recreation 481,375 A7999N . 560,674 • App Home And Community Services • 26,879 A8999N 32,000 App-Employee Benefits 331,568 A9199N 349,893 P.F.WM-5A1AP:M?:-X.V40';40kR;;...q1;•:W. .!*AR4;i5i•Iegt,i,i,.t!,,il.,Ia„.,kg'?,K•tPi)-f,4t0i0.',•viin;,•,4,':..i.i..N•iigA;905145,;i''.: 1',3 • •. , • • • • • • • • ' • • • • • • • • , • • • • Page 11 OSC Municipality Code 500344900000 • • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Assets Cash 201,221 B200 196,558 Petty Cash 50 B210 50 ; •• Accounts Receivable 24,036 8380 20,084 TALOttlf?r ftebehrabl •••'•-• . . . , • • • • • • • • • • • • • • 611 -41:4 • Page 12 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Accounts Payable 14,554 B800 • 18,956 YOTA4Ac'couti.64%0111vghld Fund Balance • Assigned Appropriated Fund Balance 51,098 B914 Assigned Unappropriated Fund Balance 159,654 8915 197,736 TOTALA9stgñed ,und Balance 210,752 197,736 TOTAL Liabilities,Deferred Inflows And Fund Balance 225,307 216,692 • • • • 0, • • • • • • • • • • • • • • • • • • • • • • • • •• • • • Page 13 OSC Municipality Code 500344900000 • • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (B)GENERAL TOWN-OUTSIDE VG Results off Operation 0I4M Ojai yiitlt , I441211A.yf Y,j4 rYi4 kii{1g.a li t d l D, ' . .V• P R{l tteft, 444.010.02401 Revenues Sales Tax(from County) 134,657 B1120 193,944 TOTAL Non Propart 'a c Items 134,6577 .. ......._ . . ...,. 193,944, Safety inspection Fees 1,375 B1560 1,450 Zoning Fees • 730 B2110 1,640 TOTAL Dspattmental`InCome `t „.. ., 9 .. Interest And Earnings 503 B2401 286 . TcITA 4Use o onsy And Property ' Building And Alteration Permits 40,047 B2555 44,931 Permits,Other 4,005 B2590 4,740 • `TOTAL L'icens'es And perm Its ,6 Sales,Other 73 B2855 184 73 i 184. Refunds of Prior Year's Expenditures 70 B2701 350 TOTAL,►Vliscellaneous'Local Sources 7U ' 850'. • • • • • • • • • • • • • TOTAL Revenues...,,.$ 161,459 247,524 TOTAL#Detail Revenues And Other Sources 1,4 9,'t . • Page 14 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • (B)GENERAL TOWN-OUTSIDE VG Results of Operation OtilitrkelWeiTigtrilAgQ,V5TRAW:',),Wik.WAINKSVATRONNIVN.figV-8;051,04141FiASOM MIO.044014,"Rerig0.1420eig Expenditures Safety Inspection,Pers Sery 78,291 B36201 85,062 Safety Inspection,Contr Expend 102 B36204 200 TOTAL Public Safety • Zoning,Pers Sery B80101 40 Zoning,Contr Expend 13,436 B80104 45,499 TOTAL Zoning 13,436 45,539 Planning,Pers Sery 52,466 880201 23,835 • Planning,Contr Expend 23,099 B80204 . 48,531 TOTAL Home And Community Services 8G,001 117,906 • State Retirement,Empl Bnfts 18,299 B90108 22,852 Social Security,Empl Bnfts 8,097 B90308 6,419 Worker's Compensation,Empl Bnfts 6,616 B90408 6,228 Unemployment Insurance,Empl Bnfts 396 B90508 490 • Hospital&Medical(dental)Ins,Empl Bnft 37,059 890608 19,882 Other Employee Benefits(spec) 1,894 B90898 1,501 . . , , . .•. ..•••, TOTAL Employee Benefits 72,360 57,373 TOTAL Expenditures 230,755 260,541 TOTAL Detail Expenditures And Other Uses 239 755 280,541 • • •• • 4.••1.f?.••• • . • Page 15 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (B)GENERAL TOWN-OUTSIDE VG Analysis of Changes In Fund Balance reiitrfOliglOrikirMilVMEgli'ialtMRMiWiSMIREAMal tmgalISMIS Analysis of Changes In Fund Balance Fund Balance Beginning of Year 269,050 08021 210,758 Prior Period AdJ-Decrease In Fund Balance 88015 • 6 Restated Fund Balance-Beg of Year 269,050 B8022 210,752 ADD-REVENUES AND OTHER SOURCES 181,459 247,524 DEDUCT EXPENDITURES AND OTHER USES 239,755 260,541 • Fund Balance-End of Year . 210,758 B8029 197,737 • • • • • • • Page 16 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • • (B)GENERAL TOWN-OUTSIDE VG Budget Summary 0640.060#10$C?'';:10,?:i .,00,etrAti,N;;;tiAligtga,FAMil, ':;:i4,W;RigiaygegagginaM lialktN40112'n9ir.il'i7g6" :kg :4d Estimated Revenues Est Rev-Non Property Tax Items 130,000 61199N 217,554 Est Rev-Departmental Income 2,100 B1299N 2,500 Est Rev-Use of Money And Property 500 82499N 300 Est Rev-Licenses And Permits 65,500 B2599N 42,800 Est Rev-Sale of Prop And Comp For Loss 100 B2699N 125 TOTAL Estimated Revenues 188,200 263,279 Appropriated Fund Balance 51,098 B599N 0 . • . AYL*FTIP:4!7MI.R1110riPP9!:PP:82-11, 51,098 0 • x14.1017, • • • • • • • • • • • • • • • Page 17 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document • For the Fiscal Year Ending 2013 • • (B)GENERAL TOWN-OUTSIDE VG • Budget Summary 04#110taitathaS;'et,t4:$::imcily,i,y.fiipalvg;knmatatur iminaof,iittomma;mooktwagwavrommangg Appropriations • App-Public Safety 82,386 B3999N 91,391 App-Home And Community Services 80,539 B8999N 99,183 App-Employee Benefits 76,373 B9199N 72,705 • • • • •• • • •• • • • • • • • . . • • • • • • , . ) • • • Page 18 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • (DA)HIGHWAY-TOWN-WIDE Balance Sheet 0004:ttliltrktfMtrigiADMANKMPUnniR,'16'N."7.•,-lait9g5W.t.50,1i,tgidliM,ZiagifiNtigtril,E410flegrilgq, bbode -1,PV:PA.0.013agg, Assets • Cash • 407,227 DA200 372,634 •d•rTOTAL , • •;T:fr • Cash 407,227 372,634 Accounts Recelvable DA380 4,762 TOTAL Other Receivables(net) 0 4,762 Cash Special Reserves 265,000 DA230 62,753 ,•••..,• 265,000 62,753 TOTAL • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • '.!:••"4k,,45 • • • • • Page 19 OSC Municipality Code 500344900000 TOWN OF Lansing .t Annual Update Document For the Fiscal Year Ending 2013 (DA)HIGHWAY-TOWN-WIDE Balance Sheet iviliimitilifyLA tiLitp...;41X4,0„1 k-17.;YRVIWT '1""' '"'" 70 008 — - :,•••, • , — • 55,753 DA600 TOTALAccounts Payable • . • Accounts Payable , ..„ , TOTAL LiabilIties ; •••,- • Fund Balance 000 6-2 7•••s5-33- Capital Reserve DA878 6 • 1014fibittrpitA0.,F,140,..;..,. 2 7. A‘ "isbriecitiniabproprlated Fund Balance 351,474 DA915TOTAL Assigned Fund Balance 351,474 307,380 307,389 lOTAL Fund Balance .„, ' • • • • • • • • • • • • • • • • • • • • • • • '•••T•M • • Page 20 OSC Municipality Code 500344900000 .. TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 46. (DA)HIGHWAY-TOWN-WIDE • • Results of Operation 4 �ye � (011 ,y 5 .�1 1^f 5 FY ri ^� ,y.�gifa r�i tdfit 4`.20 2 4")..'r C(ud , 1�t f.a� { 2� r�{r g "tk Ai+GDNMi1�F.F1G�?" TCI�:7�n.�,�d Yf�r{�}����t f� )t.a:19�i,'��ti�h}l,s+a�"�` 1hlr{'1>✓u�^?Jt��;�.it'4.�:�krl,�6�°f t�l{.s/e_;5w4^��,.,�ne''�'�,.,..!1�41. 'J�it.�:t�}?J '.�'.f!rvi�.# ���7',R f�f�'�.4-..�'.�4���5f.rt,,h!sfi�, Revenues Real Property Taxes 685,733 DA1001 l j . . , f r 852,778 TOTALC a' rb h T s S ` { ,t t ,. 1 . /.Y il ? -i, 7�t f f C '68 $ tp�iiG ? ` e, ,827De yax , i, ., .::,,.. . 1u... u tnr1,:,. .1., , `1. ::r .. . >: 5,7 _ Y? t! � ,!,'.:! ,r.{c...aei 5 ,, .. Other Payments In Lieu of Taxes 82,386 DA1081 79,517 r u i sii r t S s ref lS yfn l rr. t rr r•. Ite I r 7i,.1 1 {r <:r t i1 v i, i�Ft r� {f �.ly, 4 t 1 L 1 S'F t�?:'. v 82.,386 17�!1.-�l t ,'{ L G e..!�9,5117�. fOT !r' t5' bL�� �!, IRR .tSJat..�.:,.3±.. .: 1h ....li:.,t..yS I .l:.,.. .. 4. o- �! .b...4.1t . ,A.i....?ill. > 1 . a.Y. . Ia,rir Snow Removal Services Other Govts 101,235 DA2302 35,432 h(e Pykn eftal arges , , , r t . r n` .i , P ,.. 1012i ti.-. ...j542TOTAL , . ...e r ,..., h .. r„.a :tt .,{. . r.. , v? .. .. ,•r . m.;Y ,.w p ..., 3 i,} .G - , *:�� t. . , 5 • • Interest And Earnings • 1,401 DA2401 1,364 Rental of Equipment 101,235 DA2414 35,432 ws a t: /�Ti:Hi.t�{,E ,_.1, ,,., r rt i .,I,f iti;, + ',t,S,:, , , r,�a ; Ls,i616-36A'q `..-1 `'e i i ' �`�'36,tiatir TOT tt,t se off Move 'A►d P ETR.glit }rr 4 1 1 T .t i s.. ` ,4 .Vi'ai...... ..-,,,,! .i . ,P, ,. i, V. N-L r..}..a,.' r y>, r'�t r 1 a , r. V is c r r Sales of Scrap&Excess Materials 22,775 DA2650 30,957 t+5n4,- IS E.o fr WPI' )t R SS , A e '4rf S: IC , 4 xir' )r. a" ''R'et 2i77 r5 r, i'fi i ;ri f 'n j 1 4 ! y rf.�,,i.f '`ep e'♦ :PopeyAndCCompenaoFor ros l! , V ` . o ,iF. x 2,t ! /. �t'ti{,, i,3� s, 2 3,,,f-i • Unclassified(specify) 10,822 DA2770 . 24,151 • • ^Cr<:,_ 7S . .r.0 r j r r 7 .,T.r �. C ,j ,, sT art +#y i -1 .i, Cr l ri o r[ a „rig r i C. i . . TOTAlt MflscetleneoUsLocallSoUrcea',tis 'r tl { uri,'r,..,,,, , � 'i/trt 4 u , , r i �y 10,622Pa, Ott i 24,151r ! :i�, 'r � .�.�r as r� 4 , 4 I . . fl. r A. i t 'Lt �3� t � '..a v r-. a sT1 fvr.Jn t t ;1,- f .., i t I p; Cori �� 'v �gU a{R�� 6- r.sN 1 5.jx)T 11ogoli' TOTALReteiiiue 2, ,t ?st, s R :J„',,,_. .`.:r::, �.x r ° ,, r1005306 , ,,, t v3, , ,,...,.••.ita.r'>r<,. rri...r.....J.s...}�.:.Ct}.�9.,.0 �_a. a., .... .; U . ,.r.r ,.a.f..a, .+ .-,. ,i.,,,.,.tl. ,.:.Z�..s,.,.. ,: y �.hw..� ..s....... ... Interfund Transfers •345,000 DA5031 ,z r r i a r -'5 t r,yir: y , t (�., i zrK . s� t 1 r a r } < t) 'A t 1 f Ca TCt 1 i -7 ,+ rl'' , a, l t 34500�� 7 "\. i + a �1V0 kgr.AWlnterfung]lS.nst'er$ S t 1!�,it,,.„ r_t •s;.i>;;x .1 } f r: sr t1 rAif Yl 4 r rs iv n Nt tf r1 ) ! .1, O �, f t M7 S l �rn( t rtyll [ A 1G < W, �,(..'.ty,.; r .rf t' 7 j -'i r r 7C' +;t . }C4,y r 1 t 7� tj '( ,)1 f ti b,� 1 r ; 345,0bofi'll tR i 5 �1 ifi !. r Q C YiBf:,. r 1:91:L Other S50.E9Aa,i f f aj ,.t'f, t , t F `fir r Z. , , C 46 +IL C ,.. y"t. i 1 J ){ ciT t! ( 1./',.C�tt ry 4 i t t1 t /1 O ^ 1.l 'TOTAL'Detail Revenues And,,Other Sources N " s 4 ,rt+ r' , ,s ; 50,3 �`,'< ,,,14 1 59,63, n...a.S ..,,�.n a. w,..a ,.. x..it.., o,-ti....r, zxu .z... '.tr.., f ,r, ...,..i... �. .P.0:i. ,,�.,. ,. ��{ .yl,.�,;...,..� d z;6+s',I,. . s... . Page 21 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (DA)HIGHWAY-TOWN-WIDE Results of Operation Pit00#01141144112WONZ.VinilinalgrAMVaaggiiikAMSFAM:55i*:4M-PWAIrtidalVNilaUdiP. Expenditures Machinery,Pers Sery 93,320 DA51301 116,900 Machinery,Equip&Cap Outlay 278,614 DA51302. , 280,572 Machinery,Contr Expend 140,124 DA51304 149,164 Brush And Weeds,Pers Sery 57,606 DA51401 58,444 Brush And Weeds,Contr Expend 8,630 DA51404 9,984 TOTAL Brush And Weeds 66,236 68427 • . . Snow Removal,Pers Sery 125,313 DA51421 191,122 Snow Removal,Contr Expend 83,863 DA51424 175,000 Services Other Govts,Pers Sery 78,031 DA51481 35,416 Services Other Govts,Contr Expend 77,077 DA51484 35,432 TOTAL Services Other Govts 155,109 70,848 State Retirement,Empl Bnfts , 76,347 DA90108 88,592 Social Security,Empl Bnfts 21,895 DA90308 24,635 Worker's Compensation,Empl Bnfts 17,641 DA90408 . 15,224 A. Unemployment Insurance,Empl Bnfts 1,853 DA90508 1,900 • Hospital&Medical(dental)Ins,Empl Bnft 118,948 DA90608 117,817 Other Employee Benefits(spec) 5,121 DA90898 5,761 TOTAL Employee Benefits 241,806 253,930 TOTAL Detail Expenditures And OtherLJses 1,184,385 1,305,963 • • • • • • • • • • • • • Page 22 OSC Municipality Code 500344900000 • TOWN OF Lansing • Annual Update.Document ' • For the Fiscal Year Ending 2013 (DA)HIGHWAY-TOWN-WIDE Analysis of Changes in Fund Balance �y '��urr*. >1�iU.O�n L t..rwM'Tiii Oyer.. �_Y.ads F. .1.4.{ ..�Mri� � _ ����Y,. Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 450,472 DA8021 616,474 Restated Fund Balance-Beg of Year 450;472 DA8022 . 616,474 . ADD-REVENUES AND OTHER SOURCES 1,350,386 • . . 1,059,631 DEDUCT-EXPENDITURES AND OTHER USES _,. 1,184,385 1,305,963 Fund Balance-End of Year 616,474 DA8029 370,142 • • • •Page 23 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (DA)HIGHWAY-TOWN-WIDE Budget Summary OtgaliftiatigiNaagniipaaMONSPidOlVg. ni;N:lfgMafiltagginita 40.00:tatifti'i'ZiliTiZgaWefAgAM Estimated Revenues Est Rev-Real Property Taxes 852,778 DA1049N 910,980 Est Rev-Real Property Tax Items 78,652 ' DA1099N 75,365 EsT.ReV.-Intergovernmental Charges 35,432 DA2399N 68,738 Est Rev-Use of Money And Property 36,532 DA2499N 69,838 Est Rev-Sale of Prop And Comp For Loss 12,000 DA2699N 20,000 Est Rev- Miscellaneous Local Sources 9,500 DA2799N 12,000 • • • • • Page 24 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (DA)HIGHWAY-TOWN-WIDE. Budget Summary 0:44.1$410001(6tilidilltIORM:iilig§'.10FAMPRON RAMMEAWYMAIM Appropriations App-Transportation 772,657 DA5999N 880,490 App-Employee Benefits 252,237 DA9199N 276,431 • • • • • • • • • • • • • • • . , • • - • • • • • • • • • • • • • • Page 25 OSC Municipality Code 500344900000 TOWN OF Lansing • Annual Update Document For the Fiscal Year Ending 2013 (DB)HIGHWAY-PART-TOWN Balance Sheet 05,410#4101017/55V414,TYPOrtliiMM,"0:',OVA•gqi,Z01.,P;VCO"VVirji,VVVMit Assets Cash 359,775 DB200 647,544 TOTAL Cash Accounts Receivable • 23, 71 216,321 DB380 TOTAL ItTALi.,4,40tik•Oh4;pertititid!OtitfloVi(ot • • • • • • • S . • • • • • • • • • • • • • • • • Page 26 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 4,444, (DB)HIGHWAY-PART-TOWN • Balance Sheet �7b,yi(�}}��,,7�y�j, �i 1� �'wdtr. 4,h?�{�•........ ..�.�h.F,F t ice. ,F, , ��1, t tr, .�.+�: •. �Gu{{� tY t£ �a !,tlf�k1!t ,'it)7� ,1 . •• F 7- !� .tS�}i t. Its ik •I ;v4R,F+ n . .4, �Cr, ..•70,,Ap i uri •1 . , • u(4G pVQ,-Q: " fr. .. t1H�Xu,ttiit r, Accounts Payable 45,616 DB600 59,352 TOTAL Accounts Payable 45 616 , { 59,352 TpTAi LIFbliftl `y . .r., tt Y F : .., tc :.-.� 'r, - .. iIt • a5s15 ....,; � �.94.. Fund Balance 234,600 DB914 Assigned Appropriated Fund Balance Assigned Unappropriated Fund Balance 295,880 DB915 711,563 TOTAL Assigned F uhd Balance t 5 Q,A80 f.f+1;56o 4 a 530,480 _ 711 _ ,$ • T�JZ�1:Fungi�aian¢ TOTkigLiabllities,be#$Fred Inflows And F►tnd Balance •ty Sr'0 , 77 57 96 � O�ill,�1$. Page 27 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document • For the Fiscal Year Ending 2013 (DB)HIGHWAY-PART-TOWN • Results of Operation • • ry� �] f K .�y ''�ett�(I I ?-1. l 5g ��Ii tfi';..r�.010�[�;�.to r•,aF�,Yycnt.. Vwre:,.r td.;,l ..�,.r ,off+il, g,1.1.,�r,..,�„i.t.�r1:�..,V.t ,,C a+nr,�i3.f l,I,.NsJ�, wi.,C, FFLS��..1t,�h�.. Revenues Sales Tax(from County) 1,211,910 DB1120 1,191,368 TOTAL Non +roperty l'ax Item e.. ... . . . ! 1 211,9101 ._ r. 1,191,368 Interest And Earnings , 1,363 DB2401 784 TOTAL1Use of MoneyAnd P,ropertY „I, ., r Unclassified(specify) 775 DB2770 325 TOTAL Miscellaneous Local Sources 775 325: St Aid,Consolidated Highway Aid 156,164 DB3501 200,032 TOTAL State 141t1..r .. '' l 156,164 0,0 • • • • • • • • • • • • • • • • • • • • • • TOTAL`Revenues 1,370,212 1,392,509, TOTAL Detaif Revenues And Other Sources ` ; f „1,370,212 r, ,? 1,392,509 r .Page 28 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document •For the Fiscal Year Ending 2013 • (DB)HIGHWAY-PART-TOWN Results of Operation Pti'dy 1 y + 4 } 5{ 1 I f ! • S j 1 "4 (NI [. f Y r y}• q R � W�r��F?t3�IdWAIYt�irx 1S(6 {nit..,�{i.yrlY.!,-'.�..i,_„�,:�!.�..f,.`'rr,.,fy�'[,i,[6.4,u,I.%..:Y�,.���t9,i� ' � � 4i h..3rn,�u�.t �n�rh.��.>]<,��4p:�U�e..t�',r Y�{'i Expenditures Maint of Streets,Pers Sery ' 247,480 DB51101 262,701 Maint of Streets,Contr Expend 337,947 DB51104 '348,562 TOTAL Malnt of Streets • Improvements,Pers Sery . 69,129 DB51121 70,756 Perm Improve Highway,Contr Expend 320,000 DB51124 320,000 TOTAL Perm improve Highway r 89,129 90,7`TOTAL Transportation 4,5 1,0 2,0 8' State Retirement,Empi Bnfts 62,466 DB90108 72,527 Social Security,Empl Bnfts 19,597 DB90308 • 20,409 Worker's Compensation,Empl Bnfts 10,291 DB90408 8,996 Unemployment Insurance,Empl Bnfts 26 DB90508 26 Hospital&Medical(dental)Ins,Empl Bnft 96,985 DB90608 102,676 Other Employee Benefits(spec) 4,583 DB90898 4,773 TOTAL Employee Benefits 193,949 209,407 `TOTAL Ex enditures 1,168 504 1,211,425 Transfers,Other Funds 330,000 DB99019 TOTAL Operating Transfers 330,000 0 • • • • TOTAL Other Uses [ : `_ 330,000 0' TOTAL Detail Expenditures And Other Uses 1,498,504 z 1,211,42h Page 29 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 434: (DB)HIGHWAY-PART-TOWN Analysis of Changes in Fund Balance Pl#19,10.0010110Wain1OWQ:lifINMWMF;;VaaantAMMMOMAISMA;0•9 Analysis of Changes In Fund Balance Fund Balance-Beginning of Year 658,776 DB8021 530,484 Prior Period Ad)-Decrease In Fund Balance DB8015 4 Restated Fund Balance-Beg of Year 658,776 DB8022 530,480 ADD-REVENUES AND OTHER SOURCES 1,370,212 1,392,509 DEDUCT-EXPENDITURES AND OTHER'USES 1,498,504 1,211,425 Fund Balance-End of Year 530,484 DB8029 711,563 AA; • • • • • Page 30 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (DB)HIGHWAY-PART-TOWN Budget Summary 1.1512V,ItrAl Estimated Revenues • Est Rev-Non Property Tax Items • 844,000 DB1199N 1,094,714 . • Est Rev-Use of Money And Property DB2499N 1,000 Est Rev- Miscellaneous Local Sources 1,600 DB2799N 250 156,145• 0B3099N 200,031 Appropriated Fund Balance 234,600 DB599N 230,233. , TOTAL Estimated Other Sources 234,600 230,233 TOTAL th er ••• •-• • • • • • •• •• • • • • • • • • .. • • • • • • • • • • • • • • • • • • • Page 31 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (DB)HIGHWAY-PART-TOWN Budget Summary paRompar-oti Appropriations App-Transportation 1,036,447 DB5999N 1,312,274 App-Employee Benefits 199,898 DB9199N 213,954 #4174:-#004.. • •• • • • • • • • • • • • Page 32 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document • For the Fiscal Year Ending 2013 (H)CAPITAL PROJECTS Balance Sheet 4,,,,,tooctrAvIn -0013 OritIeV06)115tIattalfikAg,;;Ii'i.P.,niCga,KMOSOvatiVANZRaigNATIVINNI r,„Bsd §., • Assets Cash 6,000 H200 5,000 • • • • . . • • • • • • '4,10 • Page 33 •• OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • • (H)CAPITAL PROJECTS • Balance Sheet kti$104010:ffilatiOURN,qtilaialkniggia,117,3431),,itMA'aRpVc:'§AilteligtanVirAnKA gskrigtonto :5,ty3..,,zo.v.1 Fund Balance Assigned Unappropriated Fund Balance 5,000 H915 5,000 TOTAL Unassigned Fund Balance H917 'VOL • • • • • • • • • • • • • • • • • • • • Page 34 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (H)CAPITAL PROJECTS Results of Operation /t� y� [� rj �/j �� .,0.fidJpflo 1t rh;Ffii t�'S Ar!'it1 �r Ht�v S��v�ta,A��.rR��y. !.��n:�ui1,,�A'W4}i.�;�'7.bs.�.1.k�ir�l�i A.!f31S�,.,t K ati�f� ;l kt 1M120?�•.F.1 4'Sigl1 r'.!;Edp.0t0O -, h;t ir1na�r20,(0,11i.I�,.� �"/,G'(�'P�MI)f�,{l4� .1 r.G nf., i,�.,. l M,�14 Ai'4 k + I e.5,., llE jn,.?-, Revenues Interest And Earnings 0 H2401 TOTAL lies of Money A►�d property TOTAL RevenUes Y,.: ...,.' ... . . . . .. ... .. . ..1. ... ... ., 0 Interfund Transfers 515,352 H5031 TOTAL.Interfund`ransf re s« 515,352 0 TOTAL Other Sourcee 515,352 0 • • • • • • • • • • • • • • • • • • • • • • • • TOTAL(Detail Revenues And Other Sources `" ;}515,353' 0 z4 ar Page 35 OSC Municipality Code 5.00344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 Oii) (H)CAPITAL PROJECTS Results of Operation • porob.,,ditarrx4r,gg:,,,,..04pw.sr,(5,10.,,,;,,..v.,4,312,33,1zoll;v43:tgo.40.,3);;cja,,,,,,71z,.yfq,4,q-IJii.1,g?,,A,P'41..,t1.;',,7,.61,,.. Expenditures Sanitary Sewers,Equip&Cap Outlay 4,710 H81202 ....,• •••, TOTAL Sanitary Sewers 4,710 0 TOTAL Home And Community Services 4, 10 0 TOTAL Etpendltures 4,710 0 Transfers,Other Funds 35,026 H99019 TOTAL TOTAL Detail Expenditures An Other.,Uses39,736 • 0 • • • • • • 144,;t`j • Page 36 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update.Document For the Fiscal Year Ending 2013 • (H)CAPITAL PROJECTS Analysis of Changes In Fund Balance • S t.FFXIt 3#Zvi+ r�p J WiF' m5 f t dot..h��ki ��� �F C'e5ii;�jl.ke�� �t ��il 4 3. N.2c t'3'�^�1r I�, de r Za ',�°w T'YtRil � , �tY�{ w ., . ..� �...... _ u ( cep _ ����r��lt� tl�l� ti � ,. ,n;�:,a„ .,,. ...,, .i a k-:i+#t�+... .�.. >. , 4.,.1it .,r,, kl-.. �.�.�.. ,,_ � . �,.., �.. 'i.�r � �:..Q._ � ., L Analysis of Changes in Fund Balance Fund Balance-Beginning of Year -470,617 H8021 5,000 Restated Fund Balance-Beg of Year - -470,617 H8022 5,000 ADD-REVENUES AND OTHER SOURCES 515,353 DEDUCT-EXPENDITURES AND OTHER USES 39,736 Fund Balance-End of Year 5,000 H8029 5,000 • • Page 37 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • (K)GENERAL FIXED ASSETS Balance Sheet glid000,610i1040;01404•MYRANOMFial.taaRigrAMMARMAga StOrtiggrag PEttiage EVPMECER1 • Assets Land 226,363 K101 218,253 Buildings 1,469,212 K102 1,432,821 Improvements Other Than Buildings 262,160 K103 262,160 Machinery And Equipment 4,495,306 K104 3,463,508 infrastructure K106 1,217,016 • Other Capital Assets K107 37,417 I.OTAi4gai4kihd,,150000 • • • • • • • • • • • • • • • Page 38 OSC Municipality Code 500344900000 TOWN OF Lansing •Annual.Update Document For the Fiscal Year Ending 2013 dt%. • (K)GENERAL FIXED ASSETS Balance Sheet pigtorgamotiocimprzligNg6AMOK-ViegiagageRMAWAMOVIN,?;MMAligart*A agttalkdtelil,kigin:,PltKINZ'd Liabilities,Deferred Inflows And Fund Balance Total Non-Current Govt Assets 6,453,031 K159 6,631,175 TOTAL investments hi Non Current Governmont Assets I 6,453,031""-• • • • •• , - •••" • • _• ..• ••.• ,.• 75 TOTAL Fund Balance 6,453,031 6,631,115 TOTAL 6,453,031 6,631,175 • • • • %••••1•41PF • • • • • • • • th, 11:41.k: • • • Page 39 OSC Municipality Code 500344900000 TOWN OF Lansing • • Annual Update Document • For the Fiscal Year Ending 2013 (SD)DRAINAGE Balance Sheet pr.lufgaFtv iiertioimq - t.- - Assets Cash 21,301 SD200 21,317 • • • • • • • 1.(P • ".91;,•;'' • • • Page 40 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document 'For the Fiscal'Year Ending 2013 (SD)DRAINAGE Balance Sheet • •• WireiVA A 6pi •„ Fund Balance Assigned Unappropriated Fund Balance 21,301 SD915 21,317 r:451.414••AsP$060 ••Fund Balance ,301 21,311TOTAL Funa Balance 21,301 21,317 TOTAL Liabilities,Deferred Inflows And Fund Balance 21,301 21,317 • • • • • • • • • • • • • • Page 41 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SD)DRAINAGE Results of Operation IftlitfOraittlWSWANtgli*VOZOMEKNYVV3,101if1:000StIggigilatti,4,,,,VAIOROMEVINKVVIKtieiM Nig.2.010g;47.14: Revenues Special Assessments 7,090 SD1030 TOTAL Real Property Taxos 7,090 0 Interest And Earnings 16 SD2401 16 TOTAL Use of Money Afld Prop.rty 16 16 TOTAL RevenUes 7,106 16 TOTAL,Detail Revenues And Other Sources 7,106 16 .... • • • • • • • • • • • Page 42 OSC Municipality Code 500344900000 • TOWN OF Lansing , Annual Update Document FOr the Fiscal Year Ending 2013 Results of Operation 040001014010'f,g0,44Wl.c,MAINAMV.6:30g,MiainOW.MMRaala NaNgtaafig . . • • • • • • Page 43 • • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SD)DRAINAGE Analysis of Changes in Fund Balance PtaathtligetVMMIK3YNAVgg§MkgaNRMR'MVRMOZRSigNg,ICOCSORERM geeirlititliMMICOP Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 14,195 SD8021 21,301 Restated Fund Balance-Beg of Year 14,195 SD8022 21,301 ADD-REVENUES AND OTHER SOURCES 7,106 16 • Fund Balance-End of Year 21,301 SD8029 21,317 • • • 41.0; • • • • • i4ik • • • • Page 44 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SL)LIGHTING Balance Sheet POtWibliWIttelfggita.0,Miggi7R13.46Vg;OPIROMSWirliND'Al$14',1402,tagMagigggg040.2kaNk.gaiMile'Si EfiVARIPS4g4q11 Assets Cash 3,502 SL200 1,895 TOTAL.! ),I3;502 ,;`..`;;;'.1:k;1*••'-'!•* 1;805; • 19TALASAliteillid;Defitritd.olitnoifB: I Ei9P'' • • • • • • • • • ?•1:';,•; Page 45 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 •q, • (SL)LIGHTING Balance Sheet • 0141-BSIWOOffiesitZfik.I0004;19,41);§egiWaRettriaM'AROI:i'3V4Vaigia.RAR.callgagtgreggialTogegottog • Fund Balance • Assigned Appropriated Fund Balance 1,000 SL914 Assigned Unappropriated Fund Balance 2,502 SL915 1,895 ... 4 .• A TOTAL Aaslgned Fund Balance 3,502 TOTAL Fund Balance 3,502 1,895 ;TOTALtlith . • ; .. ; • • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • • • • •• • • • • Page 46 OSC Municipality Code 500344900000 TOWN OF Lansing • Annual Update Document For the Fiscal Year Ending 2013 fitil`•? (SL)LIGHTING Results of Operation P0ti,001)WliP,triltVgglaagninagefilAM.RitignIValigagn6gatha RifittOdkg Revenues • Special.Assessments 15,200 SL1030 15,300 TOTAL Real Property Taxes 15,200 15,300 TOTAL Revenues ' 15,200 15,300 TOTAL Detail RevohUes And Other Sources 15,200 15,300 • • • • • • . . • • • • • • • Page 47 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013. (SL)LIGHTING • Results of Operation • 140.AiNiittOkateZiatNIVIAli'ANAV,INCZAMISOZCOURMIOSK'NO WitiatifteggUffdigkViM Riga20.1fgra Expenditures • Street Lighting,Contr Expend 15,589 SL51824 16,908 TOTAL franspotatlon 15,589 16,908 TOTAL Ex,endituths 15,589 16,908 TOTAL Detail Expenditures And Other Uses 15,589 16,908 TOTAL Street LIghting 15,589 16,908 • • • • • • • • • • • • • • • • • Page 48 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SL)LIGHTING Analysis of Changes in Fund Balance 06304011$11/0NOM.IMMONMACIAMONVERWARMOUR IMMOWSAVANTOMili ;:fig.01:04AMMV Analysis of Changes In Fund Balance Fund Balance-Beginning of Year 3,891 SL8021 3,603 Prior Period AdJ-Decrease In Fund Balance SL8015 1 Restated Fund Balance-Beg of Year 3,891 SL8022 3,502 ADD-REVENUES AND OTHER SOURCES 15,200 15,300 DEDUCT-EXPENDITURES AND OTHER USES 15,589 •' • 16,908 • Fund Balance-End of Year 3,503 SL8029 1,896 • • • • • • • • • • • *V' • • Page 49 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document • For the Fiscal Year Ending 2013 (SS)SEWER Balance Sheet iMide0iiitifffitt1040,9,-',0191:;WW.4.gialiKagtf.:KIY,Mitf.gaggt,iV kyR:Pitiffef.g0.1E11.11'ill:g04001.110,4 WRIEDEI ItA'igatfflOii511 Assets • Cash 408,836 SS200 152,459 TOTAL.Cash 408,838 152,49 Sewer Rents Receivable 230 SS360 256 ' OTAL Other Receivables(net) 230 256 Due From Other Funds • . 406 SS391 269 TOTAL Due From Other Funds 406 269 loTAtAidpWildilfDefitirriad'OUtflOWtibt • • • ,61e.•-• • • • ••,. • • • • • • • • • • • • • • •• • • • • Page 50 OSC Municipality Code 500344900000 TOWN.OF Lansing • Annual Update Document For the Fiscal Year Ending 2013 (SS)SEWER • Balance Sheet ,•0 - -88600 768 Accounts Payable TOTAL Accounts Payable 0 768 TOTAL LiabilitieS 0 768 Fund Balance Committed Fund Balance • 29,394 SS913 ,30.. •. IdtAtICommittedFund Balance 380,080 ss 152,216 . • Assigned Unappropriated Fund Balance 152,216TOTAL Assigned Fund Balance 380,080 152216 TOTAL Fund Balance 409,474 IOTA14.:Llabliltlitp,,,DsferredInflovivs And uñd Balance ,••,., • 409 - • • . . • • • • • • • • • • • • • • • • • ••••• • • • • • • • • • • • • • • • Page 51 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SS)SEWER Results of Operation • 01000#14-ilgatiP4ORMIVAAANEA1,ggiTgfilig'ftRnareCnaiIRAIRKWANKW.tVg,ftf titigfgei 1,1:4R5Mirgtitifgag Revenues Sewer Rents 40,993 SS2120 53,050 Interest&Penalties On Sewer Accts 422 SS2128 495 TOTAL Departmental Income 41)415 53,646 Interest And Earnings • 221 SS2401 298 'O'rAL Use of rtlotiey And Property 221 298 ,, •—...•••••••,-...••,.r•••• Permits,Other 13,500 SS2590 37,500 TOTAL JIcenees And Permits 1 ,5QO 37,500 Unclassified(specify) SS2770 TOTAL Miscellaneous Local Sources 0 0 St Aid,Sewer Cap Proj 1,946,473 SS3990 TOTAL State AId 1,946,473 0 TOTAL Revenues 2,001,610 91,343 Interfund Transfers 10 SS5031 TOTAL Interfund Transfers 10 0 • Bond Anticipation Notes SS5730 TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources 10 0 TOTAL Detail Revenues And Other Sources 2,001,819 91,343 . . . . • • • • • • • • • • • • • • • Page 52 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SS)SEWER Results of Operation Expenditures Sewer Administration,Contr Expend SS81104 198 ...„ . „ • yykuoeWer,munrpratrapon Sanitary Sewers,Pers Sery 885 SS81201 6,494 Sanitary Sewers,Equip&Cap Outlay 25,562 SS81202 2,417 Sanitary Sewers,Contr Expend 1,722 S581204 7,754 •—•• •':,•;?-;:.T4•‘'...!' tOTAL*anitarrosVvorsvi,:—'i.'',-2, Sewage Treat Dlsp,Contr Expend 15,125 SS81304 • 25,557 TUTAL'bOWd e Treat DIs 15,125 25,557 Misc Home&Comm Serv,Contr Expend • 907 S589894TOTAL Misc home&Comm Sery 907 0 TOTAL Home And Community Services 44,200 42,420 . Social Security,Empi Bnfts 55 SS90308 326 Unemployment Insurance,Empl Bnfts • • 8 SS90508 Other Employee Benefits(spec) 13 S590898 76 TOTAL Empioyee Benefits 76 402 Debt Principal,Bond Anticipation Notes 1,031,801 SS97306 294,118 1r4' '44,V• TÔ.TAL.Debt Principal : 1,031,801 294,118 Debt Interest,Bond Anticipation Notes 34,000 SS97307 11,661 • • • TOTAL Dept, 11,661 AAR;An*, Transfers,Other Funds 515,101 S599019 • • TOTAL Operating Transfers 515,101 0 TOT • k:•• Allfutner Uses 515,101 0 TOTAL all Expenditures And.Other, 348602i • • • • • • • • • • Page 53 OSC Municipality Code 500344900000 TOWN OF Lansing .Annual Update Document For the Fiscal Year Ending 2013 (SS)SEWER Analysis of Changes in Fund Balance giiititiaMOKSAMMWORROVVERMENNIMMORMINEM11004111ROA ',:g0d0,64#51gingaf$SWG Analysis of Changes In Fund Balance Fund Balance-Beginning of Year • 33,033 SS8021 409,474 Prior Period Adj-Increase In Fund Balance SS8012 0 Restated Fund Balance-Beg of Year 33,033 SS8022 409,474. ADD-REVENUES AND OTHER SOURCES 2,001,819 91,343 DEDUCT-EXPENDITURES AND OTHER USES 1,625,178 348,602 Fund Balance-End of Year 409,474 SS8029 152,216 • • • • • . _ Page 54 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 Afg, 40' (SS)SEWER Budget Summary 0,41026,ititditlagaVaggVt§:gai0;:7,Mk•qt.Wri.i3f fkMMIMMOITOWORS i. Estimated Revenues Est Rev-Real Property Taxes SS1049N 15,036 Est Rev-Departmental Income 24,250 SS1299N 60,562 Est Rev-Use of Money And Property SS2499N 160 Est Rev-Miscellaneous Local Sources SS2799N 24,000 TOTAL Esfimated Revenues 24,250 99,758 Appropriated Reserve SS511N 3,949 TOTAL Estimated Other Sources 0 3,949 • • • • • • . . • • • • • • • • • • Page 55 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • • (SS)SEWER • Budget Summary poto.gotoottosonostr46:c.,,moigvletialiglsigio,Awisinvorgonegeofm 44604444 6.41.MM2WNIAMSNO, Appropriations App-General Government Support 2,595 SS1999N • 16,701 App-Home And Community Services 21,500 SS8999N 70,350 App-Employee Benefits 155 SS9199N 1,620 App-Debt Service SS9899N 15,036 • • • • • ke,*/ • • • • • • • • • • • • • • • • • • • • • • • Page 56 OSC Municipality Code 500344900000 • • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SW)WATER Balance Sheet KtatROOAfrAIREdiiMIM•Nfd„gtiV.YAttragt.P.itnigitietigigg'''.1:MTRA..46AYPige.-17ingigaligglgl.;.T.q.0401tgaBZ 10,171r2jCI1,010KRVAI Assets Cash 710,913 SW200 928,548 Petty Cash 75 SW210 75 Water Rents Receivable • 23,431 SW350 31,953 j • 3.VIA4'1,..nner Receivables(net) 23,431 31,953 Cash Special Reserves • 63,448 SW230 63,448 • TOTAL Restricted s 448• 63,448 • ITOTAVAiittetii•iiidiDefetied.niitfldW6i61; • • • • • • • • • • • • • • • • • . . • • • • • • • • • • • • • • • Page 57 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 0 • (SW)WATER • Balance Sheet 7_.rw�9. rrtr(tr.i4` �11 f icy^,t x�..4t- .r.t.....1r. . i..... fi3':1 �i`},4.Y xibly. TjN).:,'i ?VN. 'kq',�f xki:i :� V 05!41 '•:?0,fr v.'r rifq•fiT 11t V➢3iftdx ",I:,. ,f.Lr.',^�7 ,�4t'i"r,l,-�,,.:Y.-�.0'§g •M ,.V�:..d�';I {�. ''h.. .l ,.,q w � ,lk Jn � • 2,005 SW600 15,108 Accounts Payable '200 15,1DO Due To Other Funds 406 SW630 269 TOTAL Due Ta Other Funds ;> ` 40 f;"; 369 ._..c.r�a .r. ,.,., r.� ... .,..,,.. 1. ....�... ,.:1 ._... ,._,. .... .._ _. ... .... ,._ .. .. .. Fund Balance Assigned Unappropriated Fund Balance • 795,456 SW915 1,008,648 Assigned Fund'Balance ', •' 7' s 795,456 1,006,648 y , TOTAL Fund Balarlc 3 i 4 x " x 795,456 , 1,b6B;648, t l his 1 7 t, 17 9'rV. itt .f. t f � 1fS T J C7 .l F t 1 `OTAL Llablllftes,Deferred Inflow aAnd Fund Balance { ::` t;, 'n,;.. 797,867 ` { • • • • • • • • • • • • • • Hitt • • • Page 58 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document .For the Fiscal Year.Ending 2013 (11 (SW)WATER Results of Operation 10:004061101fiti%ggiiWikViii;MI:kigld51;igW12;i0tgAriNhililVg:2UrtioVi:Is:ki .gypel. ingtoirgo Revenues • • Special Assessments 560,247 SW1030 566,054 TOTAL Real Proporty TaXes 560,247 566,054 Metered Water Sales 559,194 SW2140 679,656 Interest&Penalties On Water Rents 9,491 SW2148 12,694 Interest And Earnings • 2,432 SW2401 1,805 TOTAL Use of Money And Ppoperty 2,432 1,805 TOTAL Revenues 1,131,363 1,262,209 • Interfund Transfers • 35,016 SW5031 • Bond Anticipation Notes 5W5730 TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources ........................................................TOTAL Detail Revenues And Other Sources 1,166,380 1,262,209 .......... 35,016 0 • • • • • • • • • • • • • • • • • • • • • Page 59 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SW)WATER Results of Operation nrr a,,r ,,�+td 9t F.3?+•G,gfi»' tz .�'r, ll7,t y t,:rtl q IJ o4; ,6 i C�. �t; , dyF .7 !, t X' H ��yy �P � '1 IVAR,il�:,.v�tzu l r�.�.`� e I_1Jt,I;h�.�i,�t .L �- �.�cr.z. .'f�l 11,s,.�rl I f�•1 �n,j E1.�4W �,I.1��;'A4��'... i7 �+��i j Expenditures Fiscal Agents Fees,Contr Expend SW13804 90 TOTAL Fis aiiAge1nts'Fees',, '` ,,... Unallocated Insurance,Contr Expend 17,000 SW19104 17,000 A U, l 4 r ' t 1`7,000 17,000 Tb7' 4 nail cdted lns�france r 17,bd r 17,09D Water Administration,Pers Sery 16,101 SW83101 17,197 Water Administration,Contr Expend 46,682 SW83104 66,031 s 62`762 I, 83 228. Source Supply Pwr&Pump,Contr Expend 483,051 SW83204 596,177 r „ x 5 ; 598,17? : ..,,:,._„,,.,,.:,v.<..... ,._ ..,,,. ,>. ... .. .. . ....:. . .. 1. : . .. _ Water Trans&Distrib,Pers Sew 47,615 SW83401 34,505 Water Trans&Distrib,Contr Expend 401,975 SW83404 45,392 TOTAL Water Trans;&Distdb 449,690' 79,896 TOTAL.HomerAn`d community,Services; �95,404'^l 759,302 State Retirement,Empl Bnfts 3,878 SW90108 3,631 Social Security,Empl Bnfts 3,913 SW90308 3,122 1't Worker's Compensation,Empl Bnfts 5,880 SW90408 5,536 ha9v, Unemployment Insurance,Empl Bnfts 88 SW90508 73 Hospital&Medical(dental)Ins,Empl Bnft 8,409 SW90608 7,722 Other Employee Benefits(spec) . 915 SW90898 730 Debt Principal,Serial Bonds 191,156 SW97106 190,528 Debt Principal,Bond Anticipation Notes 39,016 SW97306 3,484 • • TOTAL DebtlPri`rlcipal' ` i,., r t,. 15 1, ,. `` 4 Z3Q472 ,i r i' ,`: 200;012 Debt Interest,Serial Bonds 58,673 SW97107 50;385 Debt Interest,Bond Anticipation Notes 2,522 SW97307 1,413 • TotALlDebt interest z 61,195 51,798; TOTAL Expenditures. - 1,326,864` ` k • 1,049,017= Transfers,Other Funds 252 SW99019 • TOTAL Operating Transfers - TOTAL OtherUses 1 i 252 0 J :,C TOTAL Detaii_Expenditures And Other Uses 1,327,106 1,049,017; • • • Page 60 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SW)WATER Analysis of Changes In Fund Balance Pli-OVENVOCAVONATMONORPMAYMAMIWKOMAIMN Migi20.1ANAM10100 IM3400,6,,M Analysis of Changes In Fund Balance Fund Balance-Beginning of Year 956,185 SW8021 795,459 Prior Period AdJ-Decrease In Fund Balance • SW8015 3 Restated Fund Balance-Beg of Year 956,185 SW8022 795;456 ADD-REVENUES AND OTHER SOURCES 1,166,380 1,262,209 DEDUCT-EXPENDITURES AND OTHER USES 1,327,106 1,049,017 Fund Balance-End of Year 795,459 SW8029 1,008,848 • S . • Page 61 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SW)WATER Budget Summary • ' "' itg,(01,Vi.414:0,Atigi.rACIPUMV,.5?.301113wai gt2,0A01111010.Z.Mags.41.4604402iiggivomotoRNARmar, Estimated Revenues Est Rev-Real Property Taxes 567,568 SW1049N . 567,568 Est Rev-Departmental Income SW1299N 497,200 Est Rev-Use of Money And Property 499,400 SW2499N 2,200 • 70T4LExatoni.tittict.ftp, • • •• • • • • • • • • • • • • Page 62 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (SW)WATER Budget Summary 011eiliNigli*figgirSafAMIONMVAISAViWiVe10:W TAMORIOACtiNfalign 5.aarYini0 IRMIMBIO,1:41.;)"1200R. Appropriations • App-General Government Support 219,228 SW1999N 219,228 App-Home And Community Services • 572,628 SW8999N 572,628 App-Employee Benefits 23,049 SW9199N 23,049 App-Debt Service 252,063 SW9899N 252,063 • S . • • • .• • Page 63 OSC Municipality Code 500344900000 , • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • • (TA)AGENCY • Balance Sheet jiWIT0.40101.4.kb 9,Egoogo- Assets Cash 99,509 TA200 80,227 022 TuTALAsSats,:and Dafertea'utitflOirs'of • • • • • • • • • • • • • • • • • • • • • • • •• Page 64 OSC Municipality Code 500344900000 • • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (TA)AGENCY Balance Sheet ...._q,.•�f!{y5�ly._,( ,r x:14.1, ,1, _..fin {.o a� i, ,r -§i ��nr,yy� �y ll�,y f n�(* �.,,yy�",1.�,�..• � YAQM gFkRNtatialRb ,fix 5�'��. 11 "„� (.Yjr'f�'i�r,�F.;t+�i<i., �Ti�. rt�1�d� �InL��fr1�1�F��7�'�:','�:�.'L iU�i e�,\M ��: h`,wd r''.?:%4 r 1'.4'�. ie^00'T`.L�R"rllP�. i r 1!1",1;.v^'�:..oe_ '.1, � F , �,k �a �,��:,��'+ab• xd,.,., ,4L'.4 i Group Insurance 59,923 TA20 30,404 Assoc&Union Dues 2 TA24 Social Security Tax -0 TA26 1 Guaranty&Bid Deposits 9,183 TA30 • 6,668 .Deposit of Securities By Bank • 15,521 TA32 • 8,565 Other Funds(specify) 14,880 , TA85 34,589 iTOTAL Agency Liabilities t. 99,609 80,227 TOTAL LIaYllltle§i 9,509 :TOTAI_Liabllitlos,Deferred Inflows And Fund Balance, ; 99,509 ,x • $0+227 • • • • • • • • • • • • kIe• , • Page 65 OSC Municipality Code 500344900000 TOWNOFLansing Annual Update Document For the Fiscal Year Ending 2013 '4\0: (V)DEBT SERVICE Balance Sheet • NitiONNOVIMSF,MiganitOra,INSAMMPOOMONAMeigiia RaVagagrgejjatteN ENAPITS,Nsf01 • Assets Cash 28 V200 . 28 ;1.9:170. 77,7,7::-,r7-7.•:7-77r 7 17,P;,7F;71,71',77.777 • • • • • • 4Vt . . • • • • . • • • • • iA'e! • • Page 66 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document • For the Fiscal Year Ending 2013 Balance Sheet 10600#001101K):VMPVIAMARMAKOVORROPZUR•§RIMMOVAIRMAIlfgenalilgaliA • -•dyvk; • • • .. Page 67 TOWN OF Lansing • Annual Update Document For the Fiscal Year Ending 2013 yn (V)DEBT SERVICE Results of Operation ,�/�,�{ }}r,0t i ci rty,:�4A -1. f_J.-'� �r1i;N r?.� gt dL.S ,ai:;S{i 7, 't..r7�{, 11,�.fdA `f 7..!�ts'7..i7r't01 y(rA � iYA yp�py k.tT I,Y,...:.TM �y7d:{4�,J,n 5r4.'.M.`�R��,N,W �,�g�tt�t�f�irr�^�.t�,'ratrG;f,tii�i�rnarlA'Suar,r.,.+lr�r,uitJ.IF.,1�.�;Lp6;��F1.,,Sla..ctir'�;�ih"�tn�i.!c.E;t�1,����;,�i GYja��3..,(,.{Pt.f�.�:nR�u}A�,)��aai��"�irrr�.klF'K#;4� w�H.b¢rn. �,:,.�+�R..t.x;t.,G • Revenues Interest And Earnings 0 V2401 TOT�LUsoo,ilIfonoydnd;Projerty.,. ;, ... .. . ., c. 4 can. • • Page 68 OSC Municipality Code 500344900000 TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • Results of Operation • 01$4OOBV.rP'tti*.•'MgiNiggrggiaa,KiWaliaqgcfgf:g.TVZE.,gtrbitggtaggig INRANti4tMig,11 gigifiefideg • • • • Page 69 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (V)DEBT SERVICE Analysis of Changes In Fund Balance PtiORIANZIWWARAMIPMEMMAMM9198,2tEkanfinEVAM MANNOMI MOM SOMIEM Analysis of Changes In Fund Balance Fund Balance-Beginning of Year 28 V8021 28 Restated Fund Balance-Beg of Year 28 V8022 28 ADD-REVENUES AND OTHER SOURCES 0 Fund Balance-End of Year 28 V8029 28 • • • • • • • • • • • • • • • Page 70 OSC Municipality Code 500344900000 • TOWN OF Lansing Annual Update Document For the Fiscal Year Ending 2013 (W)GENERAL LONG-TERM DEBT Balance Sheet rItgOtide P.Pa'4,40P.51A1 Assets Total Non-Current Govt Liabilities • • 2,238,159 W129 1,743,777 i4i.;;;,:; • TOT"FA,1.7 unQ!,Y1F,J.,I2Piow Made 1in'v',!ml.!:,01"44R4F :ItriALASB‘tSlatid • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • Page 71 OSC Municipality Code 500344900000 •• • TOWN'OF Lansing Annual Update Document For the Fiscal Year Ending 2013 • (W)GENERAL LONG-TERM DEBT Balance Sheet OigrigiiiKIV Wit • 1'41 Bond Anticipation Notes Payable • 762,683 W626 465,081 TOTAL.Notes Payable. Bonds Payable 1,475,476 W628 1,278 69 , . ;•.•iTPTIM4'f0,q'011' LiabilitIes 476 96 • • • ki* • • • • • • • • • • • . Page 72 OSC Municipality Code 500344900000 Office of the State Comptroller • TOWN OF • I sing 1,, 313120� • Statement of :; t edness , For the Fiscal Y• I ding 2013 County of:Tompkins Municipal Code:500344900000 First Debt Cops Comp Date of Date of Int. Amt.Orig. 0/5 Beg. Paid Redeemed Prior Yr. Accreted OM End Year Code Description Flag Flag Issue Maturity Rate Issued of Year Dur.Year Bond Proc. Adjust. Interest of Year 2002 BOND E Water#2,Ext#2 Y 08/15/2002 03/15/2021 ,4.10% Y $70,000 $15,000 $5,500 $0 $2,000 $11,500 2002 BOND E Water#2,Ext#3 Y 08/15/2002 03/15/2021 4.10% Y $72,935 $36,000 $4,000 $0 $0 $32,000 2002 BOND E Water 012,Ex'02 Y 08/15/2002 03/15/2021 4.10% Y $155,158 $82,000 $8,000 $0 ($2,000) $72,000 2002 BOND E Water#19 Y 08/15/2002 03/15/2021 4.10% Y $601,152 $310,000 $30,000 $0 $0 $280,000 2002 BOND E water#18 Y 08/15/2002 03/15/2021 4.10% Y $87,637 $22,000 $7,500 $0 $0 $14,500 2000 BOND E Water#17 12/15/1997 12/15/2015 4.90% $330,000 $110,000 $0 $0 $220,000 2010 BOND E Lansing Sta Water 12/09/2010 08/09/2030 2.00% $747,060 $680,476 $31,780 $0 $0 $648,696 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $1,475,476 $196,780 $0 $0 $0 •$1,278,696 2011 .BAN N Warren Rd Sewer 08/12/2011 08/12/2013 2.00% $1,700,000 5668,199 5244,118 $0 $0 $374,081 2008 BAN N Drake Rd 06/18/2008 06/18/2029 2.20% Y $145,000 $94,484 $3,484 $0 SO $91,000 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $762,683 $297,602 $0 $0 $0 $465,081 AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year .$0 $2,238,159 $494,382 $0 $0 $0 $1,743.777 • Page 73 TOWN OF Lansing Schedule of Time Deposits and Investments For the Fiscal Year Ending 2013 EDP Code . Amount CASH: On Hand 9Z2001 $900.00 Demand Deposits 9Z2011 $0.00 Time Deposits 9Z2021 $9.02 Total $909.02 COLLATERAL: -FDIC Insurance 9Z2014 $0.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $6,121,058.12 Total $6,121,058:12 • 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 a • For the Fiscal Year Ending 2013 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted ' Account Bank Deposit Outstanding Bank ' Number Balance In Transit Checks Balance *****-3007 $48,060 $22,263 $12,593 $57,730 *****-3007 $2,086,915 $0 $0 $2,086,915 *****-7383 $122,435 $0 $0 $122,435 *****-3007 $6,249 $0 $0 $6,249 *****-3007 $16,445 $0 $0 $16,445 ****-3007 $121,914 $120,000 $164,071 $77,843 *****-3007 $1,062,338 $0 $120,000 $942,338 *****-3355 $62,750 $0 $0 $62,750 *****-1189 $13,937 $0 $246 $13,692 ,r._„ -1189 $978,304 $0 $0 $978,304 *****-3007 $84,658 $0 $4,681 $79,977 *****-9202 $5,000 $0 $0 $5,000 *****-5645 $21,317 $0 $0 $21,317 *****-8718 $2,397 $0 $503 $1,895 *****-1189 $152,459 $0 $0 • $152,459 *****-6249 $28 $0 $0 $28 *****-3007 $179,397 $0 $179,397 $0 Total Adjusted Bank Balance $4,625,377 Petty Cash $900.00 Adjustments $.00 Total Cash 9ZCASH * $4,626,277 Total Cash Balance All Funds . 9ZCASHB * $4,626,277 *Must be equal •• Page 75 . OSC Municipality Code 500344900000 • . TOWN OF Lansing Local Government Questionnaire For the Fiscal Year Ending 2013 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?. No 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? Has your Local Government adopted an investment policy as required by Yes '� eneral Municipal Law,Section 39? • • • • • .l„try Ft�Crv:y Page 76 • TOWN OF Lansing Employee and Retiree Benefits For the Fiscal Year Ending 2013 Total Full Time Employees: 27 Total Part Time Employees: 116 Account Description Total #of Full #of Part #of Retirees Code Expenditures Time Time (All Funds) Employees Employees 90108 State Retirement System $298,039,00 27 7 90158 Police and Fire Retirement 90258 Local Pension Fund 90308 Social Security $103,726.00 27 116 90408 Worker's Compensation $69,200.00 27 116 • Insurance • 90458 Life Insurance • 90508 Unemployment Insurance $6,296.00 25 109 90558 Disability Insurance 90608 Hospital and Medical $366,024.00 26 13 (Dental)Insurance 90708 Union Welfare Benefits 90858Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits $24,257.00 18 Total $867,542.00 .;,; 1 :: `. •,:. :::` • 87 46.14 :` :; :i ';,,'::.°• : •r_;.;:;i.:` .: :• `:':: ,:::`' Computed Total From Financial $8 ,5 _ • Section(comparative purposes only) _ . , • Page 77 OSC Municipality 500344900000 TOWN OF Lansing Energy Costs and Consumption For the Fiscal Year Ending 2013 K4 , Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline gallons plesel Fuel gallons Fuel OIl gallons Natural Gas cubic feet . Y Electricity kilowatt hours Coal tons • S • • • Page 78 OSC Municipality 500344900000 TOWN OF Lansing Schedule of Other Post Employment Benefits(OPEB) For the Fiscal Year Ending 2013 Y1 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 Uability(AAL) 13.Less:Actuarial Value of Plan Assets 14.Unfunded Actuarial Accrued Liability(UAAL) • 15.Funded Ratio(Actuariai 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 37k ctuarial method used "4 Assumed rate of return on investments discount rate 21.Amortization period of UAAL(in years) • • Page 79 OSC Municipality 500344900000 TOWN OF Lansing Financial Comments For the Fiscal Year Ending 2013 ENE- Adjustment Reason Account Code A8015 Prior year adjustment rounding (B)GENERAL TOWN-OUTSIDE VG Adjustment Reason Account Code B8015 Prior year adjustment (DB) HIGHWAY-PART-TOWN Adjustment Reason Account Code DB8015 Prior year adjustment (SL)LIGHTING Adjustment Reason .Account Code SL8015 Prior year adjustment (SS)SEWER Adjustment Reason Account Code SS8012 Prior year adjustment (SW)WATER Adjustment Reason Account Code SW801; Prior year adjustment • Account Code SW8011 Prior year adjustment • • • • Page 80 OSC Municipality Code 50C TOWN OF LANSING Notes to the Financial Statements For the Fiscal Year Ended December 31, 2013 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 Renorting 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 Inter-municipal Water Commission administers and oversees the operation of the Consolidated Water District and all extensions. The furnishing of fire protection in the area of the Town outside the Village is not a Town function. Instead,it is the responsibility of the Fire Commissioners who constitute the governing board of the Lansing Fire District whose boundaries encompass the entire Town including the Village. Fire Commissioners are elected by the qualified voters living within the district. Fire district operations,including the financing thereof through real property taxation are carried out under the direction of the Fire Commissioners. The Town,therefore,has no oversight or managerial responsibility over the function. Although the functions and activities of the Town of Lansing Housing Authority are related to the Town,they are not included in the Town's reporting entity for the following reasons: • 1) the Town cannot significantly influence the authority's operation; 2) the Town has no budgetary authority; 3) the authority controls surpluses and deficits; 4) the Town has no responsibility for the authority's debt, 5) the authority's Board of Commissioners control fiscal management. B. Basis of Presentation—Fund Accounting The accounts of the Town are organized on the basis of funds and account groups,each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets,liabilities,equity,revenues,and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities • are controlled. 1 1 Fund Categories Governmental Funds—Governmental funds are those through which most governmental functions of the Town are financed. The acquisition,use and balances of the Town's expendable financial resources and the related liabilities are accounted for through governmental funds. The measurement focus is upon determination of changes in financial position,rather than upon the net income determination. - General Fund—the principal operating fund and includes all operations not required to be recorded in other funds. The Town utilized both the General Fund Townwide and General Fund Outside Village funds. Special Revenue Funds—used to account for the proceeds of specific revenue sources that are legally. restricted to expenditures for specified purposes. The following Special Revenue funds are utilized: Highway Fund Townwide Highway Fund Outside Village Lighting District Fund Sewer District Fund Water District Fund Capital 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 paymentsof 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. 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. 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 recopri7ed at the time of purchase. 2) Principal and interest on indebtedness are not recognized as an expenditure until due. 2 3) Compensated absences,such as vacation and stoic leave,wmcn vests or auuuu mamo,auc.�•= sou -•- 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 315'and become a lien on January 1. Taxes are collected during the period January l' to March 315'. Taxes for county purposes(apportioned to the area of the county outside of the City of Ithaca)are levied together with taxes for the Town and special district purposes as a single bill. The towns and special districts receive the full amount of their levies annually out of the first amounts collected on the combined bills. The county assumes enforcement responsibility for all taxes levied in the towns(and for unpaid county . taxes in the city). E. Sales Tax Tompkins County,under the general authority of Article 29 of the Tax Law,imposes a 4%sales tax within its boundaries. The tax is administered and collected by the State Tax Commission in the same manner as that relating to the State imposed 4%sales and compensating use tax. They are paid by the State to the County and the City,respectively. F. 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. b. The tentative budget is submitted by the Town Clerk to the Town Board by October 5'h 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 201h. 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. 3 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 foul-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 The Greater Tompkins County Municipal Health Insurance Consortium whose premiums are based on the benefits paid during the year. The Town recognizes the cost of providing benefits by recording its share of insurance premiums as an expenditure in the year paid. The expenditure is recorded in the General,Highway,&Water Funds. The cost of providing benefits for the 11 retirees is separable from the cost of providing benefits for the 24 active employees. II. Stewardship,Compliance.Accountability A. Deficit Fund Balances There were no deficit fund balances at the end of 2013. 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 may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts. Deposits at year-end were entirely covered by federal depository insurance held by the Town's custodial bank in the Town's name.All deposits including certificates of deposit are carried at cost plus accrued interest. • 2, Changes in Capital Assets A summary of changes in general capital assets follows: Balance . . Balance Type 12/31/12 ' Additions Deletions . . 12/31/13 Land $ 226,353 . $ 218,254 Improvements $ 262,160 • $ 262,159. Buildings $1,469,212 $ 1,432,821 Infrastructure - $ 1,217,016 <', Other Capital Assets $ 37,417 • Machinery/ Equipment $4.495,306 $3,463,508 TOTAL $6,453,031 +305,336 -127,192 • $6,631,175 4 B. liabilities • 4 1. Pension Plans Plan Description tic: t 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 2011 249,633 2012 249,766 2013 298,039 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 12/31/12 Additions Reductions 12/31/13 BANS $762,683 $0 $297,602 $465,081 On June 17,2008,a$145,000 BAN was borrowed to pay for a Water District that was created on Drake Road,in the Town of Lansing. The 5th installment of$3,483.75 was paid on June 14,2013. 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. In 2013$294,118 was paid on August 9,2013. 3. Long Term Debt a. On December 31,2013 the total outstanding indebtedness of the Town Aggregated$1,743,777. Of this amount, $374,081 is subject to the constitutional debt limit and represents.02%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. 5 c. Summary of Long Term Debt Outstanding Outstanding 12/31/12 Additions Reductions 12/31/13 rtriY' Serial Bonds $ 795,000 +0 -165,000 $630,000 State Loan $ 680,476 +0 - 31,780 $648.696 $1,475,476 + -196,780 $ 1,278,696 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 12/31/2013 • The Highway Fund(DA)equity includes capital reserve funds established for the following purposes: Highway Equipment $0 The General Fund(A)equity includes capital reserve funds established for the following purposes: Purpose Balance 12/31/2013 Excess Dog Control Revenues $ 15,630.81 Non-Recurring Repairs $ 122,441.96 • Reserve for Park&Rec Equip $ 6,249.58 Technology $ 16,445.99 ..7J•1 ' 2. Prior Period Adiustments to Fund Balance B Fund 2012 Fund Balance was reduced by$5.59 DB Fund 2012 Fund Balance was reduced by$4.25 SL Fund 2012 Fund Balance was reduced by.71 ' SS Fund 2012 Fund Balance was increased by.23 SW Fund 2012 Fund Balance was increased by$3.36 Adjustment were only made in the OSC changes in fund equity page in previous year adjustments.No manual adjustments in our software or fund balance journals. V. 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 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 2014. 6 • •:Fel' r'nA .+ ¢r•4..r •':, jf•�� • ;_x„ Ti"" fs'. A •a'.8 B.;z'*t.a.,8Y1'b ''a vYa�• =r: • Town of Lansing • Financial Edit Listing Bond Principal Expenditures=Bond Redeemed Bond Principal expenditures Bonds Redeemed on Difference Statement of Indebtedness c:.. in funds(codes 9700.6, Statement Of Indebtedness j 9710.6,9720.6) " 7cst1 ��g f re-k All Funds $196,528.40 $196,780.00 ($251.60) } `501\ -s' srn at;, The bond holder returned this amount from our payment of 31,780 due to overpayment. Pca6t -d' C 811.. kc5 fah tY4d, BAN principal payments(97306)=BANS BAN principal expenditures BANS Redeemed from Difference Redeemed from Appropriations (code 9730.6) Appropriations(Code H5731) All Funds $297,601.75 �` $0.00 $297,601.75 �\��\�\�r » �� }-,� \c�, Liability in W Fund I • • • • • lie .r-lf-qfts 'refilW2073_ .• _ :4._ fi"": +?••��x Cn litY;G0.'�� IA�a•, , >.:�.. - M 1; . . _ OSC=MI�pidpality.Cock-ti00844900004;• :�•;?•�•~:4r.• _<<- _-,•=••:s;•._ u- .• 1, f Kathy Miller hereby certify that I am the Chief Fiscal Officer of the' frown of 'Lansing , ,and that the Information provided In the annual financial • i. art of the Mown of,Lansing ,for the fiscal year ended 12/31/2013 ,is true e`.73: '' °•`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 frown of 'Lansing ,and adopted by me as my signature for use In conjunction with the filing of the frown of'Lansing 's annual financial report,I am evidencing my express Intent to authenticate my certification of the frown of 'Lansing 's annual financial report for the fiscal year ended 112/31/2013 and filed by means of electronic data transmission. 'Susan Munson 1"' : 'Kathy Miller Name of Report Preparer Personal identification Number Name• If different than Chief Fiscal Officer of Chief Fiscal Officer I( ) - 'Supervisor 'PO Box 186,Lansing,NY 14882 • Telephone Number Title Official Address 1(607)533-8896 f 3/4/2014 Office Telephone Number.; Date • • • • • f,y11f, Page 1 of 1 • Thank you, 500344900000 from the TOWN of LANSING,for your Submission to the Local Government and School Accountability Data Exchange System on 03/04/2014 11:47:16 AM. • Please note that this page is not proof that you have submitted the correct file, only that you have successfully attached a file to the EFSDex website. If you wish to confirm that you have transmitted the correct report you can contact OSC's Data Management Unit at(518)474-4014 All submissions are subject to verification by OSC. • Home You may save or print this page for your records. • • • • r.t l https://nysosc 11.osc.state.ny.us/product/efsdex.nsf/FileNo/500344900000?EditDocument&,.. 3/4/2014