HomeMy WebLinkAbout2019 Annual Report Submitted to the NYS ComptrollerAll Numbers in This Report
Have Been Rounded To
The Nearest Dollar
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ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW:
1. ***Every Municipal Corporation *** shall annually make a report of its
financial condition to the Comptroller. Such report shall be made by the
Chief Fiscal Officer of such Municipal Corporation ***
5. All reports shall be certified by the officer making the same and shall
be filed with the Comptroller *** It shall be the duty of the incumbent
officer at the time such reports are required to be filed with the
Comptroller to file such report ***
AUTHORIZATION
ANNUAL FINANCIAL REPORT
For The
TOWN of Ithaca
County of Tompkins
UPDATE DOCUMENT
For the Fiscal Year Ended 12/31/2019
State of NEW YORK
Office of The State Comptroller
Division of Local Government and School Accountability
Albany, New York 12236
Page 1
TOWN OF Ithaca
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 2018 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2019:
*** FINANCIAL SECTION ***
(A) GENERAL
(B) GENERAL TOWN-OUTSIDE VG
(DA) HIGHWAY-TOWN-WIDE
(DB) HIGHWAY-PART-TOWN
(ES) ENTERPRISE SEWER
(EW) ENTERPRISE WATER
(FX) WATER
(G) SEWER
(H) CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(SF) FIRE PROTECTION
(SL) LIGHTING
(TA) AGENCY
(TE) PRIVATE PURPOSE TRUST
(V) DEBT SERVICE
(W) GENERAL LONG-TERM DEBT
All amounts included in this update document for 2018 represent data filed by your government with
OSC as reviewed and adjusted where necessary.
*** SUPPLEMENTAL SECTION ***
The Supplemental Section includes the following sections:
1) Statement of Indebtedness
2) Schedule of Time Deposits and Investments
3) Bank Reconciliation
4) Local Government Questionnaire
5) Schedule of Employee and Retiree Benefits
All numbers in this report will be rounded to the nearest dollar.
6) Schedule of Energy Costs and Consumption
Page 2
Code Description 2018 EdpCode 2019
(A) GENERAL
Balance Sheet
Assets
Cash 3,462,860 A200 2,079,654
Cash In Time Deposits A201 1,118,705
Petty Cash 700 A210 700
TOTAL Cash 3,463,560 3,199,059
Accounts Receivable 2,429 A380
Accrued Interest Receivable A381 1,739
TOTAL Other Receivables (net)2,429 1,739
Due From State And Federal Government A410 146,434
TOTAL State And Federal Aid Receivables 0 146,434
Due From Other Governments 129,891 A440 93,448
TOTAL Due From Other Governments 129,891 93,448
Prepaid Expenses 65,956 A480 101,827
TOTAL Prepaid Expenses 65,956 101,827
Cash Special Reserves 1,052,605 A230 394,716
Cash In Time Deposits Special Reserves A231 777,499
TOTAL Restricted Assets 1,052,605 1,172,215
TOTAL Assets and Deferred Outflows of Resources 4,714,441 4,714,722
OSC Municipality Code 500342300000Page 3
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(A) GENERAL
2018 EdpCode 2019Code Description
Balance Sheet
A601Accrued Liabilities 478,972406,397
TOTAL Accrued Liabilities 478,972406,397
A630Due To Other Funds 49,413
TOTAL Due To Other Funds 049,413
A663Due To County For Tax Levy 58,078260,742
TOTAL Due To Other Governments 58,078260,742
716,552 537,050TOTAL Liabilities
Deferred Inflows of Resources
A691Deferred Inflow of Resources 2,60275,405
A694Deferred Taxes 16,480
TOTAL Deferred Inflows of Resources 19,08275,405
75,405 19,082TOTAL Deferred Inflows of Resources
Fund Balance
A806Not in Spendable Form 101,82765,956
TOTAL Nonspendable Fund Balance 101,82765,956
A867Reserve for Emp Benefits & Acc Liabilities 172,977170,054
A870General Reserve 140,78049,925
A878Capital Reserve 858,458832,626
A899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 1,172,2151,052,605
A914Assigned Appropriated Fund Balance 219,417414,546
A915Assigned Unappropriated Fund Balance 150,393149,222
TOTAL Assigned Fund Balance 369,810563,768
A917Unassigned Fund Balance 2,514,7382,240,155
TOTAL Unassigned Fund Balance 2,514,7382,240,155
3,922,484 4,158,590TOTAL Fund Balance
4,714,441 4,714,722TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 4
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(A) GENERAL
Code Description 2018 EdpCode 2019
Revenues
A1001 2,978,1792,750,189Real Property Taxes
TOTAL Real Property Taxes 2,750,189 2,978,179
A1081 57,00550,412Other Payments In Lieu of Taxes
A1090 12,8958,518Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax Items 58,930 69,900
A1120Non Prop Tax Dist By County
TOTAL Non Property Tax Items 00
A1255 3,2192,441Clerk Fees
A1550 343280Public Pound Charges, Dog Control Fees
A2189 20,12716,235Other Home & Community Services Income
TOTAL Departmental Income 18,956 23,689
A2350 106,671101,342Youth Recreation Services, Other Govts
TOTAL Intergovernmental Charges 101,342 106,671
A2401 88,1238,623Interest And Earnings
A2440 75,56629,151Rental, Other (specify)
TOTAL Use of Money And Property 37,774 163,689
A2544 9,84110,027Dog Licenses
TOTAL Licenses And Permits 10,027 9,841
A2610 237,032219,328Fines And Forfeited Bail
TOTAL Fines And Forfeitures 219,328 237,032
A2665 4,638Sales of Equipment
A2680 4465,614Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 5,614 5,084
A2701 91,111Refunds of Prior Year's Expenditures
A2705 90,000Gifts And Donations
A2706 56,104Grants From Local Governments
A2750 87,654AIM Related Payments
A2770 15,48144,844Unclassified (specify)
TOTAL Miscellaneous Local Sources 45,955 249,248
A3005 400,947299,934St Aid, Mortgage Tax
A3089 146,4341,040St Aid - Other (specify)
TOTAL State Aid 300,974 547,381
TOTAL Revenues 3,549,089 4,390,714
A5031 620,890608,200Interfund Transfers
TOTAL Interfund Transfers 608,200 620,890
TOTAL Other Sources 608,200 620,890
TOTAL Detail Revenues And Other Sources 4,157,289 5,011,604
Page 5 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(A) GENERAL
Code Description 2018 EdpCode 2019
Expenditures
A10101 88,35086,190Legislative Board, Pers Serv
A10104 4,9062,690Legislative Board, Contr Expend
TOTAL Legislative Board 88,880 93,256
A11101 162,143158,186Municipal Court, Pers Serv
A11104 183,843189,199Municipal Court, Contr Expend
TOTAL Municipal Court 347,385 345,986
A12201 57,39655,995Supervisor,pers Serv
A12204 4,9484,398Supervisor,contr Expend
TOTAL Supervisor 60,393 62,344
A13204 11,66011,320Auditor, Contr Expend
TOTAL Auditor 11,320 11,660
A13301 65,41363,878Tax Collection,pers Serv
A13304 7,1746,391Tax Collection,contr Expend
TOTAL Tax Collection 70,269 72,587
A13401 104,82184,185Budget, Pers Serv
A13404 4361,118Budget, Contr Expend
TOTAL Budget 85,303 105,257
A14101 148,327178,238Clerk,pers Serv
A14104 5,9086,384Clerk,contr Expend
TOTAL Clerk 184,622 154,235
A14204 41,16022,120Law, Contr Expend
TOTAL Law 22,120 41,160
A14301 87,23485,085Personnel, Pers Serv
A14304 26,45718,618Personnel, Contr Expend
TOTAL Personnel 103,703 113,691
A14401 226,707199,023Engineer, Pers Serv
A14402 10,49115,141Engineer, Equip & Cap Outlay
A14404 33,35718,879Engineer, Contr Expend
TOTAL Engineer 233,043 270,555
A14604 17,5105,578Records Mgmt, Contr Expend
TOTAL Records Mgmt 5,578 17,510
A16201 39,74325,754Buildings, Pers Serv
A16204 111,111101,801Buildings, Contr Expend
TOTAL Buildings 127,555 150,854
A16504 24,05417,360Central Comm System, Contr Expend
TOTAL Central Comm System 17,360 24,054
A16604 6,4133,160Central Storeroom, Contr Expend
TOTAL Central Storeroom 3,160 6,413
A16704 8,4957,111Central Print & Mail,contr Expend
TOTAL Central Print & Mail 7,111 8,495
A16801 79,65174,388Central Data Process, Pers Serv
A16802 1,292Central Data Process & Cap Outlay
A16804 40,92533,049Central Data Process, Contr Expend
TOTAL Central Data Process 107,437 121,868
Page 6 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(A) GENERAL
Code Description 2018 EdpCode 2019
Expenditures
A19104 37,01033,677Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 33,677 37,010
A19204 1,9003,400Municipal Assn Dues, Contr Expend
TOTAL Municipal Assn Dues 3,400 1,900
A19504 10,94111,935Taxes & Assess On Munic Prop, Contr Expend
TOTAL Taxes & Assess On Munic Prop 11,935 10,941
TOTAL General Government Support 1,524,251 1,649,776
A33101 22,61822,198Traffic Control, Pers Serv
A33104 9,5573,752Traffic Control, Contr Expen
TOTAL Traffic Control 25,950 32,175
A35104 45,33445,334Control of Animals, Contr Expend
TOTAL Control of Animals 45,334 45,334
TOTAL Public Safety 71,284 77,509
A49894Other Health, Contr Expend
TOTAL Other Health 00
TOTAL Health 00
A50101 194,469183,206Street Admin, Pers Serv
A50104 6,2834,081Street Admin, Contr Expend
TOTAL Street Admin 187,287 200,752
A51321 77,377113,302Garage, Pers Serv
A513223,389Garage, Equip & Cap Outlay
A51324 199,573102,707Garage, Contr Expend
TOTAL Garage 219,398 276,950
A51824 33,78532,877Street Lighting, Contr Expend
TOTAL Street Lighting 32,877 33,785
TOTAL Transportation 439,562 511,487
A71101 351,182344,111Parks, Pers Serv
A71102 138,126128,264Parks, Equip & Cap Outlay
A71104 247,186202,112Parks, Contr Expend
TOTAL Parks 674,487 736,494
A71804 1,9912,179Special Rec Facility, Contr Expend
TOTAL Special Rec Facility 2,179 1,991
A73204 268,223263,532Joint Youth Prog, Contr Expend
TOTAL Joint Youth Prog 263,532 268,223
A74104 12,00010,000Library, Contr Expend
TOTAL Library 10,000 12,000
A75101 1,0001,000Historian, Pers Serv
TOTAL Historian 1,000 1,000
A75504 3,8504,314Celebrations, Contr Expend
TOTAL Celebrations 4,314 3,850
A79892 152,553100,062Other Culture And Rec, Equip & Cap Outlay
TOTAL Other Culture And Rec 100,062 152,553
TOTAL Culture And Recreation 1,055,574 1,176,111
A80201 56,88855,259Planning, Pers Serv
Page 7 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(A) GENERAL
Code Description 2018 EdpCode 2019
Expenditures
A80204 2,6257,561Planning, Contr Expend
TOTAL Planning 62,820 59,513
A85401 33,51617,730Drainage, Pers Serv
A85402 34,53132,066Drainage, Equip & Cap Outlay
A85404 13,90815,328Drainage, Contr Expend
TOTAL Drainage 65,124 81,955
A88101 639Cemetery, Pers Serv
A88104 15,0001,834Cemetery, Contr Expend
TOTAL Cemetery 1,834 15,639
A89894 26,00026,000Misc Home & Comm Serv, Contr Expend
TOTAL Misc Home & Comm Serv 26,000 26,000
TOTAL Home And Community Services 155,778 183,107
A90108 232,043219,776State Retirement System
A90308 128,026124,661Social Security, Employer Cont
A90408 13,84738,927Worker's Compensation, Empl Bnfts
A90458 3,4803,962Life Insurance, Empl Bnfts
A9050865Unemployment Insurance, Empl Bnfts
A90558 1,8781,297Disability Insurance, Empl Bnfts
A90608 554,523507,402Hospital & Medical (dental) Ins, Empl Bnft
A90898 15,05617,216Other Employee Benefits (spec)
TOTAL Employee Benefits 913,306 948,853
TOTAL Expenditures 4,159,755 4,546,843
A99019 128,655123,758Transfers, Other Funds
A99509 100,000100,000Transfers, Capital Projects Fund
TOTAL Operating Transfers 223,758 228,655
TOTAL Other Uses 223,758 228,655
TOTAL Detail Expenditures And Other Uses 4,383,513 4,775,498
Page 8 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(A) GENERAL
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 4,148,708 A8021 3,922,484
Restated Fund Balance - Beg of Year 4,148,708 A8022 3,922,484
ADD - REVENUES AND OTHER SOURCES 4,157,289 5,011,604
DEDUCT - EXPENDITURES AND OTHER USES 4,383,513 4,775,498
Fund Balance - End of Year 3,922,484 A8029 4,158,590
Page 9 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(A) GENERAL
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Real Property Taxes 2,975,000 A1049N 3,036,000
Est Rev - Real Property Tax Items 59,000 A1099N 59,000
Est Rev - Non Property Tax Items 300,000 A1199N 750,000
Est Rev - Departmental Income 17,150 A1299N 22,750
Est Rev - Intergovernmental Charges 101,536 A2399N 105,980
Est Rev - Use of Money And Property 37,350 A2499N 170,800
Est Rev - Licenses And Permits 12,500 A2599N 10,000
Est Rev - Fines And Forfeitures 225,000 A2649N 225,000
Est Rev - Miscellaneous Local Sources 123,800 A2799N 50,000
Est Rev - State Aid 466,000 A3099N 250,000
4,317,336 4,679,530TOTAL Estimated Revenues
Estimated - Interfund Transfer 621,400 A5031N 636,900
Estimated - Proceeds of Obligations 600,000 A5799N 1,400,000
Appropriated Fund Balance 414,546 A599N 219,417
1,635,946 2,256,317TOTAL Estimated Other Sources
5,953,282 6,935,847TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 10
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(A) GENERAL
Budget Summary
EdpCode 20202019
Appropriations
App - General Government Support 1,754,310 A1999N 2,055,570
App - Public Safety 93,034 A3999N 92,234
App - Health 15,000 A4999N 17,000
App - Transportation 1,155,600 A5999N 2,017,000
App - Culture And Recreation 1,437,698 A7999N 1,377,448
App - Home And Community Services 278,150 A8999N 235,950
App - Employee Benefits 965,750 A9199N 1,014,500
5,699,542 6,809,702TOTAL Appropriations
App - Interfund Transfer 253,740 A9999N 126,145
253,740 126,145TOTAL Other Uses
5,953,282 6,935,847TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 11
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(B) GENERAL TOWN-OUTSIDE VG
Balance Sheet
Assets
Cash 1,726,757 B200 1,142,215
Cash In Time Deposits B201 508,502
TOTAL Cash 1,726,757 1,650,717
Accounts Receivable B380 20,000
Accrued Interest Receivable B381 531
TOTAL Other Receivables (net)0 20,531
Due From State And Federal Government B410 48,605
TOTAL State And Federal Aid Receivables 0 48,605
Due From Other Governments 133,260 B440 259,045
TOTAL Due From Other Governments 133,260 259,045
Prepaid Expenses 27,517 B480 47,871
TOTAL Prepaid Expenses 27,517 47,871
Cash Special Reserves 69,468 B230 96
Cash In Time Deposits Special Reserves B231 70,580
TOTAL Restricted Assets 69,468 70,676
TOTAL Assets and Deferred Outflows of Resources 1,957,002 2,097,445
OSC Municipality Code 500342300000Page 12
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(B) GENERAL TOWN-OUTSIDE VG
2018 EdpCode 2019Code Description
Balance Sheet
B601Accrued Liabilities 230,683244,234
TOTAL Accrued Liabilities 230,683244,234
244,234 230,683TOTAL Liabilities
Fund Balance
B806Not in Spendable Form 47,87127,517
TOTAL Nonspendable Fund Balance 47,87127,517
B867Reserve for Emp Benefits & Acc Liabilities 70,67669,468
TOTAL Restricted Fund Balance 70,67669,468
B914Assigned Appropriated Fund Balance 250,130260,370
B915Assigned Unappropriated Fund Balance 1,498,0851,355,413
TOTAL Assigned Fund Balance 1,748,2151,615,783
1,712,768 1,866,762TOTAL Fund Balance
1,957,002 2,097,445TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 13
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2018 EdpCode 2019
Revenues
B1120 1,415,2561,588,799Sales Tax (from County)
B1170 63,82556,497Franchises
TOTAL Non Property Tax Items 1,645,296 1,479,081
B1289 250,218322,217Other General Departmental Income
B2110 1,9501,800Zoning Fees
B2115 8,8756,440Planning Board Fees
TOTAL Departmental Income 330,457 261,043
B2401 18,6012,346Interest And Earnings
TOTAL Use of Money And Property 2,346 18,601
B2770 38,500100,000Unclassified (specify)
TOTAL Miscellaneous Local Sources 100,000 38,500
B300187,654St Aid, State Revenue Sharing
B390211,674St Aid, Planning Studies
TOTAL State Aid 99,328 0
B4089 65,071Federal Aid - Other
TOTAL Federal Aid 0 65,071
TOTAL Revenues 2,177,427 1,862,296
B5031103Interfund Transfers
TOTAL Interfund Transfers 103 0
TOTAL Other Sources 103 0
TOTAL Detail Revenues And Other Sources 2,177,530 1,862,296
Page 14 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2018 EdpCode 2019
Expenditures
B13204 2,5402,450Auditor, Contr Expend
TOTAL Auditor 2,450 2,540
B14204 82,01351,143Law, Contr Expend
TOTAL Law 51,143 82,013
B16504 22,11516,768Central Comm System, Contr Expend
TOTAL Central Comm System 16,768 22,115
B16704 10,59410,458Central Print & Mail, Contr Expend
TOTAL Central Print & Mail 10,458 10,594
B16804 29,32518,439Central Data Process, Contr Expend
TOTAL Central Data Process 18,439 29,325
B19104 11,20213,250Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 13,250 11,202
B19504 1,1681,054Taxes & Assess On Munic Prop, Contr Expend
TOTAL Taxes & Assess On Munic Prop 1,054 1,168
TOTAL General Government Support 113,562 158,957
B80101 535,133513,878Zoning, Pers Serv
B80102 77,098Zoning, Equip & Cap Outlay
B80104 31,81719,604Zoning, Contr Expend
TOTAL Zoning 533,482 644,048
B80201 373,446363,138Planning, Pers Serv
B80204 98,57962,282Planning, Contr Expend
TOTAL Planning 425,420 472,025
TOTAL Home And Community Services 958,902 1,116,073
B90108 115,302105,426State Retirement, Empl Bnfts
B90308 66,81065,027Social Security , Empl Bnfts
B90408 10,59727,854Worker's Compensation, Empl Bnfts
B90458 1,8331,977Life Insurance, Empl Bnfts
B90558 995642Disability Insurance, Empl Bnfts
B90608 149,820177,840Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 378,766 345,357
TOTAL Expenditures 1,451,230 1,620,387
B99019 87,91586,300Transfers, Other Funds
TOTAL Operating Transfers 86,300 87,915
TOTAL Other Uses 86,300 87,915
TOTAL Detail Expenditures And Other Uses 1,537,530 1,708,302
Page 15 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 1,072,768 B8021 1,712,768
Restated Fund Balance - Beg of Year 1,072,768 B8022 1,712,768
ADD - REVENUES AND OTHER SOURCES 2,177,530 1,862,296
DEDUCT - EXPENDITURES AND OTHER USES 1,537,530 1,708,302
Fund Balance - End of Year 1,712,768 B8029 1,866,762
Page 16 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Non Property Tax Items 1,268,000 B1199N 1,265,000
Est Rev - Departmental Income 213,000 B1299N 213,000
Est Rev - Use of Money And Property 500 B2499N 20,000
Est Rev - Miscellaneous Local Sources 28,000 B2799N
Est Rev - State Aid 87,650 B3099N 87,650
1,597,150 1,585,650TOTAL Estimated Revenues
Appropriated Fund Balance 260,370 B599N 250,130
260,370 250,130TOTAL Estimated Other Sources
1,857,520 1,835,780TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 17
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
EdpCode 20202019
Appropriations
App - General Government Support 184,170 B1999N 181,380
App - Home And Community Services 1,167,350 B8999N 1,127,900
App - Employee Benefits 418,000 B9199N 436,300
1,769,520 1,745,580TOTAL Appropriations
App - Interfund Transfer 88,000 B9999N 90,200
88,000 90,200TOTAL Other Uses
1,857,520 1,835,780TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 18
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(DA) HIGHWAY-TOWN-WIDE
Balance Sheet
Assets
Cash DA200 439,642
Cash In Time Deposits 298,654 DA201
TOTAL Cash 298,654 439,642
Prepaid Expenses 6,747 DA480 13,717
TOTAL Prepaid Expenses 6,747 13,717
TOTAL Assets and Deferred Outflows of Resources 305,401 453,359
OSC Municipality Code 500342300000Page 19
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(DA) HIGHWAY-TOWN-WIDE
2018 EdpCode 2019Code Description
Balance Sheet
DA601Accrued Liabilities 11,01714,491
TOTAL Accrued Liabilities 11,01714,491
DA630Due To Other Funds 27,510
TOTAL Due To Other Funds 027,510
42,001 11,017TOTAL Liabilities
Deferred Inflows of Resources
DA691Deferred Inflow of Resources 20,276
DA694Deferred Taxes 4,343
TOTAL Deferred Inflows of Resources 4,34320,276
20,276 4,343TOTAL Deferred Inflows of Resources
Fund Balance
DA806Not in Spendable Form 13,7176,747
TOTAL Nonspendable Fund Balance 13,7176,747
DA915Assigned Unappropriated Fund Balance 424,282236,378
TOTAL Assigned Fund Balance 424,282236,378
243,125 437,999TOTAL Fund Balance
305,402 453,359TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 20
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2018 EdpCode 2019
Revenues
DA1001 800,000800,000Real Property Taxes
TOTAL Real Property Taxes 800,000 800,000
DA1081 3,0463,089Other Payments In Lieu of Taxes
TOTAL Real Property Tax Items 3,089 3,046
DA2302 20,77220,690Snow Removal Services-Other Govts
TOTAL Intergovernmental Charges 20,690 20,772
DA2401 5,584528Interest And Earnings
TOTAL Use of Money And Property 528 5,584
DA2701 4Refunds of Prior Year's Expenditures
TOTAL Miscellaneous Local Sources 0 4
TOTAL Revenues 824,307 829,406
DA5031150,000Interfund Transfers
TOTAL Interfund Transfers 150,000 0
TOTAL Other Sources 150,000 0
TOTAL Detail Revenues And Other Sources 974,307 829,406
Page 21 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2018 EdpCode 2019
Expenditures
DA17104 600Administration-Contractual
TOTAL Administration-Contractual 0 600
DA19104 9,7968,458Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 8,458 9,796
TOTAL General Government Support 8,458 10,396
DA51301 7,0847,131Machinery, Pers Serv
DA51302118,272Machinery, Equip & Cap Outlay
DA51304 11,55011,164Machinery, Contr Expend
TOTAL Machinery 136,567 18,634
DA51421 211,897221,648Snow Removal, Pers Serv
DA51424 261,117250,855Snow Removal, Contr Expend
TOTAL Snow Removal 472,503 473,014
TOTAL Transportation 609,070 491,648
DA90108 26,46026,764State Retirement, Empl Bnfts
DA90308 14,25715,824Social Security , Empl Bnfts
DA90408 3,93313,093Worker's Compensation, Empl Bnfts
DA90458 482485Life Insurance, Empl Bnfts
DA90558 261175Disability Insurance, Empl Bnfts
DA90608 59,18057,313Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 113,654 104,573
TOTAL Expenditures 731,182 606,617
DA99019 27,915Transfers, Other Funds
TOTAL Operating Transfers 0 27,915
TOTAL Other Uses 0 27,915
TOTAL Detail Expenditures And Other Uses 731,182 634,532
Page 22 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(DA) HIGHWAY-TOWN-WIDE
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year DA8021 243,125
Restated Fund Balance - Beg of Year DA8022 243,125
ADD - REVENUES AND OTHER SOURCES 974,307 829,406
DEDUCT - EXPENDITURES AND OTHER USES 731,182 634,532
Fund Balance - End of Year 243,125 DA8029 437,999
Page 23 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Real Property Taxes 803,000 DA1049N 800,000
Est Rev - Real Property Tax Items DA1099N 3,000
Est Rev - Intergovernmental Charges 10,000 DA2399N 10,000
Est Rev - Use of Money And Property 750 DA2499N 5,000
813,750 818,000TOTAL Estimated Revenues
Appropriated Fund Balance DA599N
0 0TOTAL Estimated Other Sources
813,750 818,000TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 24
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20202019
Appropriations
App - Transportation 554,045 DA5999N 627,228
App - Employee Benefits 132,795 DA9199N 146,195
Unappropriated Revenues 98,910 DA990N 15,477
785,750 788,900TOTAL Appropriations
App - Interfund Transfer 28,000 DA9999N 29,100
28,000 29,100TOTAL Other Uses
813,750 818,000TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 25
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(DB) HIGHWAY-PART-TOWN
Balance Sheet
Assets
Cash 2,223,082 DB200 2,021,681
Cash In Time Deposits DB201 1,017,005
Petty Cash 200 DB210 200
TOTAL Cash 2,223,282 3,038,886
Accrued Interest Receivable DB381 1,250
TOTAL Other Receivables (net)0 1,250
Due From Other Funds 112,975 DB391
TOTAL Due From Other Funds 112,975 0
Due From Other Governments 138,067 DB440 399,360
TOTAL Due From Other Governments 138,067 399,360
Prepaid Expenses 22,556 DB480 58,032
TOTAL Prepaid Expenses 22,556 58,032
Cash Special Reserves 363,317 DB230 105,354
Cash In Time Deposits Special Reserves DB231 346,087
TOTAL Restricted Assets 363,317 451,441
TOTAL Assets and Deferred Outflows of Resources 2,860,197 3,948,969
OSC Municipality Code 500342300000Page 26
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(DB) HIGHWAY-PART-TOWN
2018 EdpCode 2019Code Description
Balance Sheet
DB601Accrued Liabilities 168,926153,493
TOTAL Accrued Liabilities 168,926153,493
153,493 168,926TOTAL Liabilities
Deferred Inflows of Resources
DB691Deferred Inflow of Resources 36,375
DB694Deferred Taxes 9,383
TOTAL Deferred Inflows of Resources 9,38336,375
36,375 9,383TOTAL Deferred Inflows of Resources
Fund Balance
DB806Not in Spendable Form 58,03222,556
TOTAL Nonspendable Fund Balance 58,03222,556
DB867Reserve for Emp Benefits & Acc Liabilities 80,79279,412
DB878Capital Reserve 370,649283,905
TOTAL Restricted Fund Balance 451,441363,317
DB914Assigned Appropriated Fund Balance 241,050
DB915Assigned Unappropriated Fund Balance 3,261,1872,043,406
TOTAL Assigned Fund Balance 3,261,1872,284,456
2,670,329 3,770,660TOTAL Fund Balance
2,860,197 3,948,969TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 27
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(DB) HIGHWAY-PART-TOWN
Code Description 2018 EdpCode 2019
Revenues
DB1001 1,440,0001,400,000Real Property Taxes
TOTAL Real Property Taxes 1,400,000 1,440,000
DB1081 7,6877,491Other Payments In Lieu of Taxes
TOTAL Real Property Tax Items 7,491 7,687
DB1120 2,181,9071,800,000Sales Tax (from County)
TOTAL Non Property Tax Items 1,800,000 2,181,907
DB2300 1,1771,421Transportation Services, Other Govts
TOTAL Intergovernmental Charges 1,421 1,177
DB2401 48,1114,963Interest And Earnings
TOTAL Use of Money And Property 4,963 48,111
DB2665 87,35633,616Sales of Equipment
DB2680 12,13912,600Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 46,216 99,495
DB2701 5615,090Refunds of Prior Year's Expenditures
DB2770 4,8783,968Unclassified (specify)
TOTAL Miscellaneous Local Sources 19,058 4,934
DB3501 132,683132,646St Aid, Consolidated Highway Aid
TOTAL State Aid 132,646 132,683
TOTAL Revenues 3,411,795 3,915,994
TOTAL Detail Revenues And Other Sources 3,411,795 3,915,994
Page 28 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(DB) HIGHWAY-PART-TOWN
Code Description 2018 EdpCode 2019
Expenditures
DB17104 57,14138,874Administration-Contractual
TOTAL Administration-Contractual 38,874 57,141
DB19104 36,97528,493Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 28,493 36,975
TOTAL General Government Support 67,367 94,116
DB51101 346,727299,977Maint of Streets, Pers Serv
DB51104 163,214192,545Maint of Streets, Contr Expend
TOTAL Maint of Streets 492,522 509,941
DB51121 11,68676,154Perm Improve Highway, Pers Serv
DB51122Perm Improve Highway, Equip & Cap Outlay
DB51124 718,114788,245Perm Improve Highway, Contr Expend
TOTAL Perm Improve Highway 864,399 729,800
DB51301 107,35690,238Machinery, Pers Serv
DB51302 345,315202,386Machinery, Equip & Cap Outlay
DB51304 91,05198,236Machinery, Contr Expend
TOTAL Machinery 390,860 543,722
DB51401 174,406208,887Brush And Weeds, Pers Serv
DB51404 18,33125,700Brush And Weeds, Contr Expend
TOTAL Brush And Weeds 234,587 192,737
TOTAL Transportation 1,982,368 1,976,200
DB90108 88,46386,805State Retirement, Empl Bnfts
DB90308 56,38658,734Social Security, Empl Bnfts
DB90408 32,95641,897Worker's Compensation, Empl Bnfts
DB90458 1,4131,568Life Insurance, Empl Bnfts
DB90558 765472Disability Insurance, Empl Bnfts
DB90608 169,519215,608Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 405,084 349,502
TOTAL Expenditures 2,454,819 2,419,818
DB99019 395,845554,158Transfers, Other Funds
TOTAL Operating Transfers 554,158 395,845
TOTAL Other Uses 554,158 395,845
TOTAL Detail Expenditures And Other Uses 3,008,977 2,815,663
Page 29 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(DB) HIGHWAY-PART-TOWN
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,267,504 DB8021 2,670,329
Prior Period Adj -Increase In Fund Balance 7 DB8012
Prior Period Adj -Decrease In Fund Balance DB8015
Restated Fund Balance - Beg of Year 2,267,511 DB8022 2,670,329
ADD - REVENUES AND OTHER SOURCES 3,411,795 3,915,994
DEDUCT - EXPENDITURES AND OTHER USES 3,008,977 2,815,663
Fund Balance - End of Year 2,670,329 DB8029 3,770,660
Page 30 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(DB) HIGHWAY-PART-TOWN
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Real Property Taxes 1,447,000 DB1049N 1,473,500
Est Rev - Non Property Tax Items 1,550,000 DB1199N 1,300,000
Est Rev - Use of Money And Property 2,000 DB2499N 45,000
Est Rev - Sale of Prop And Comp For Loss 100,000 DB2699N 40,000
Est Rev - State Aid 100,000 DB3099N 120,000
3,199,000 2,978,500TOTAL Estimated Revenues
Appropriated Fund Balance 241,050 DB599N
241,050 0TOTAL Estimated Other Sources
3,440,050 2,978,500TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 31
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(DB) HIGHWAY-PART-TOWN
Budget Summary
EdpCode 20202019
Appropriations
App - Transportation 2,581,240 DB5999N 1,998,485
App - Employee Benefits 462,880 DB9199N 444,680
Unappropriated Revenues DB990N 129,256
3,044,120 2,572,421TOTAL Appropriations
App - Interfund Transfer 395,930 DB9999N 406,079
395,930 406,079TOTAL Other Uses
3,440,050 2,978,500TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 32
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(ES) ENTERPRISE SEWER
Statement of Net Position
Assets
Cash 2,738,835 ES200 2,183,701
Cash In Time Deposits ES201 1,017,005
TOTAL Cash 2,738,835 3,200,706
Sewer Rents Receivable 532,117 ES360 515,934
Accrued Interest Receivable ES381 944
TOTAL Other Receivables (net) 532,117 516,878
Prepaid Expenses ES480 6,482
TOTAL Prepaid Expenses 0 6,482
Cash Special Reserves 12,046 ES230 50
Cash In Time Deposits Special Reserves ES231 12,205
TOTAL Restricted Assets 12,046 12,255
Machinery And Equipment 446,281 ES104 436,582
Construction Work In Progress 150,179 ES105 98,768
Infrastructure 2,411,297 ES106 2,485,478
TOTAL Fixed Assets (net)3,007,757 3,020,828
Deferred Outflow of Resources 24,533 ES495 24,637
Deferred Outflows of Resources - Pensions 45,480 ES496 28,456
TOTAL Deferred Outflows of Resources 70,013 53,093
TOTAL Assets and Deferred Outflows of Resources 6,360,768 6,810,242
OSC Municipality Code 500342300000Page 33
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(ES) ENTERPRISE SEWER
2018 EdpCode 2019Code Description
Statement of Net Position
ES601Accrued Liabilities 504,846495,286
TOTAL Accrued Liabilities 504,846495,286
ES638Net Pension Liability -Proportionate Share 25,2309,115
ES683Total OPEB Liability 321,983341,305
ES687Compensated Absences 8,56111,526
TOTAL Other Liabilities 355,774361,946
ES630Due To Other Funds 24,475
TOTAL Due To Other Funds 024,475
ES631Due To Other Governments 8,00016,000
TOTAL Due To Other Governments 8,00016,000
897,707 868,620TOTAL Liabilities
Deferred Inflows of Resources
ES691Deferred Inflow of Resources 41,4644,703
ES694Deferred Taxes 1,779
ES697Deferred Inflows of Resources - Pensions 10,33539,517
TOTAL Deferred Inflows of Resources 53,57844,220
44,220 53,578TOTAL Deferred Inflows of Resources
Fund Balance
ES920Net Assets-Invsted In Cap Asts, Net Rltd D 3,020,8283,007,757
ES923Net Assets-Restricted For Other Purposes 12,25512,046
ES924Net Assets-Unrestricted (deficit)2,854,9612,399,038
TOTAL Net Position 5,888,0445,418,841
5,418,841 5,888,044TOTAL Fund Balance
6,360,768 6,810,242TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 34
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(ES) ENTERPRISE SEWER
Code Description 2018 EdpCode 2019
Revenues
ES2120 2,493,5352,566,117Sewer Rents
ES2128 19,55615,341Int & Penalties On Sewer Accts
TOTAL Charges For Services Within Locality 2,581,458 2,513,091
ES2665 68Minor Sales
TOTAL Sale of Property And Compensation For Loss 0 68
ES2401 37,0705,358Interest And Earnings
TOTAL Use of Money And Property 5,358 37,070
ES2701 8,0065,741Refunds of Prior Year's Expenditures
TOTAL Other 5,741 8,006
TOTAL Revenues 2,592,557 2,558,235
ES1028 9,9239,810Special Assessments Ad Valorem
ES1030 358,045188,086Special Assessments
TOTAL Real Property Taxes 197,896 367,968
TOTAL Taxes 197,896 367,968
TOTAL Operating Revenue 2,790,453 2,926,203
Page 35 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(ES) ENTERPRISE SEWER
Code Description 2018 EdpCode 2019
Expenses
ES17101 27,06826,591Adminstration-Personal Services
TOTAL Adminstration-Personal Services 26,591 27,068
ES81201 158,405219,138Sanitary Sewers, Pers Serv
TOTAL Sanitary Sewers 219,138 158,405
TOTAL Personal Services 245,729 185,473
ES17104 63,72649,161Administration-Contractual
TOTAL Administration-Contractual 49,161 63,726
ES19944 167,127148,873Depreciation
TOTAL Depreciation 148,873 167,127
ES81204 328,818488,701Sanitary Sewers, Contr Expend
TOTAL Sanitary Sewers 488,701 328,818
ES81304 1,431,1051,516,815Sewage Treatment And Disposal-Contr Expend
TOTAL Sewage Treatment And Disposal-Contr Expend 1,516,815 1,431,105
TOTAL Contractual Expenses 2,203,550 1,990,776
ES17108 14,421Administration-Empl Ben
TOTAL Administration-Empl Ben 0 14,421
ES81208 81,714107,803Sanitary Sewers, Empl Bnfts
TOTAL Sanitary Sewers 107,803 81,714
TOTAL Employee Benefits 107,803 96,135
TOTAL Expenses 2,557,082 2,272,384
ES99019 184,615181,800Transfers, Other Funds
TOTAL Transfers 181,800 184,615
TOTAL Other Uses 181,800 184,615
TOTAL Operating Expenses 2,738,882 2,456,999
Page 36 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(ES) ENTERPRISE SEWER
Code Description 2018 EdpCode 2019
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Net Position - Beginning of Year ES8021 5,418,841
Prior Period Adj -Increase In Net Position 5,367,270 ES8012
Prior Period Adj -Decrease In Net Position ES8015 1
Restated Net Position - Beg of Year 5,367,270 ES8022 5,418,840
ADD - REVENUES AND OTHER SOURCES 2,790,453 2,926,203
DEDUCT - EXPENDITURES AND OTHER USES 2,738,882 2,456,999
Net Position - End of Year 5,418,841 ES8029 5,888,044
Page 37 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(ES) ENTERPRISE SEWER
Cash Flow
Cash Rec'd From Providing Svcs 2,541,982 ES7111
Cash Payments Contr Exp -1,530,862 ES7112
Cash Payments Pers Svcs & Bnfts -379,744 ES7113
TOTAL Cash Flows From Operating Activities 631,376 0
Real Property Taxes 197,896 ES7121
Operating Grants Rec'd -41,669 ES7122
Transfers To/from Other Funds -181,800 ES7123
TOTAL Cash Flows From Non-Capital And Financing Activities -25,573 0
Interest Expense (capital)ES7133
Payments To Contractors -467,233 ES7136
TOTAL Cash Flows From Capital And Related Financing Activities -467,233 0
Interest Income 5,358 ES7153
TOTAL Cash Flows From Investing Activities 5,358 0
Net Inc(dec) In Cash&cash Equiv 143,928 ES7161
Cash&cash Equiv Beg of Year 2,606,953 ES7171
2,750,881 0
Operating Income (loss)30,117 ES7181
Depreciation 148,873 ES7182
Inc/dec In Assets-Other Than Cash -80,463 ES7183
Inc/dec In Liabilities Other Than Cash 532,849 ES7184
TOTAL Reconciliation of Operating Income To Cash 631,376 0
OSC Municipality Code 500342300000Page 38
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(EW) ENTERPRISE WATER
Statement of Net Position
Assets
Cash 2,820,848 EW200 1,507,336
TOTAL Cash 2,820,848 1,507,336
Water Rents Receivable 612,659 EW350 781,621
Accounts Receivable 5,235 EW380
Accrued Interest Receivable EW381 22
TOTAL Other Receivables (net) 617,894 781,643
Due From Other Governments 1,694,237 EW440 1,596,187
TOTAL Due From Other Governments 1,694,237 1,596,187
Prepaid Expenses EW480 8,556
TOTAL Prepaid Expenses 0 8,556
Cash Special Reserves 23,838 EW230 48
Cash In Time Deposits Special Reserves EW231 24,205
TOTAL Restricted Assets 23,838 24,253
Machinery And Equipment 345,721 EW104 385,006
Construction Work In Progress 2,233,209 EW105 1,308,893
Infrastructure 12,080,949 EW106 14,154,867
TOTAL Fixed Assets (net)14,659,879 15,848,766
Deferred Outflow of Resources 21,160 EW495 19,104
Deferred Outflows of Resources - Pensions 80,294 EW496 50,832
TOTAL Deferred Outflows of Resources 101,454 69,936
TOTAL Assets and Deferred Outflows of Resources 19,918,150 19,836,677
OSC Municipality Code 500342300000Page 39
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(EW) ENTERPRISE WATER
2018 EdpCode 2019Code Description
Statement of Net Position
EW601Accrued Liabilities 388,243281,182
TOTAL Accrued Liabilities 388,243281,182
EW638Net Pension Liability -Proportionate Share 44,26316,372
EW683Total OPEB Liability 462,363477,330
EW687Compensated Absences 12,6198,928
EW689Other Long Term Debt
TOTAL Other Liabilities 519,245502,630
EW630Due To Other Funds 11,578
TOTAL Due To Other Funds 011,578
EW628Bonds Payable 11,724,45012,617,911
EW629Bond Interest And Matured Bonds Payable 139,472157,199
TOTAL Bond And Long Term Liabilities 11,863,92212,775,110
13,570,500 12,771,410TOTAL Liabilities
Deferred Inflows of Resources
EW691Deferred Inflow of Resources 32,11715,567
EW694Deferred Taxes 4,899
EW697Deferred Inflows of Resources - Pensions 20,78071,285
TOTAL Deferred Inflows of Resources 57,79686,852
86,852 57,796TOTAL Deferred Inflows of Resources
Fund Balance
EW920Net Assets-Invsted In Cap Asts, Net Rltd D 5,695,7663,711,468
EW923Net Assets-Restricted For Other Purposes 24,25323,838
EW924Net Assets-Unrestricted (deficit)1,287,4522,525,492
TOTAL Net Position 7,007,4716,260,798
6,260,798 7,007,471TOTAL Fund Balance
19,918,150 19,836,677TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 40
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(EW) ENTERPRISE WATER
Code Description 2018 EdpCode 2019
Revenues
EW2140 3,407,4783,145,998Metered Water Sales
EW2144 16,20718,848Water Service Charges
EW2148 33,84926,867Interest & Penalties On Water Rents
TOTAL Charges For Services Within Locality 3,191,713 3,457,534
EW2655 69Sales, Other
EW2680 1,277Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 0 1,346
EW2401 25,7292,106Interest And Earnings
TOTAL Use of Money And Property 2,106 25,729
EW2701 4Refunds of Prior Year's Expenditures
EW2770 4255,824Unclassified (specify)
TOTAL Other 5,824 429
TOTAL Revenues 3,199,643 3,485,038
EW5031 209,146Interfund Transfers
TOTAL Interfund Transfers 0 209,146
0 209,146
EW1028 8,7568,656Special Assessments Ad Valorem
EW1030 1,244,072983,208Special Assessments
TOTAL Real Property Taxes 991,864 1,252,828
TOTAL Taxes 991,864 1,252,828
TOTAL Operating Revenue 4,191,507 4,947,012
Page 41 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(EW) ENTERPRISE WATER
Code Description 2018 EdpCode 2019
Expenses
EW83101 48,80746,389Water Administration-Pers Serv
TOTAL Water Administration-Pers Serv 46,389 48,807
EW83401 232,652143,949Transportation And Distribution-Pers Serv
TOTAL Transportation And Distribution-Pers Serv 143,949 232,652
TOTAL Personal Services 190,338 281,459
EW17104 83,74877,430Administration-Contractual
TOTAL Administration-Contractual 77,430 83,748
EW19944 453,696427,244Depreciation
TOTAL Depreciation 427,244 453,696
EW83104 33,72433,350Water Administration-Contr Expend
TOTAL Water Administration-Contr Expend 33,350 33,724
EW83204 2,333,7432,147,293Source Supply Pwr & Pump Contr Expend
TOTAL Source Supply Pwr & Pump Contr Expend 2,147,293 2,333,743
EW83404 216,877271,799Transportation And Distribution-Contr Expe
TOTAL Transportation And Distribution-Contr Expe 271,799 216,877
TOTAL Contractual Expenses 2,957,116 3,121,788
EW83108 26,24034,899Water Administration-Empl Bnfts
TOTAL Water Administration-Empl Bnfts 34,899 26,240
EW83408 128,115108,288Transportation And Distribution-Empl Bnfts
TOTAL Transportation And Distribution-Empl Bnfts 108,288 128,115
TOTAL Employee Benefits 143,187 154,355
EW97107 291,333206,068Debt Interest, Serial Bonds
TOTAL Interest Expense 206,068 291,333
TOTAL Expenses 3,496,709 3,848,935
EW99019 216,8152,439,084Transfers, Other Funds
TOTAL Transfers 2,439,084 216,815
TOTAL Other Uses 2,439,084 216,815
TOTAL Operating Expenses 5,935,793 4,065,750
Page 42 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(EW) ENTERPRISE WATER
Code Description 2018 EdpCode 2019
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Net Position - Beginning of Year EW8021 6,260,798
Prior Period Adj -Increase In Net Position 8,005,084 EW8012
Prior Period Adj -Decrease In Net Position EW8015 134,589
Restated Net Position - Beg of Year 8,005,084 EW8022 6,126,209
ADD - REVENUES AND OTHER SOURCES 4,191,507 4,947,012
DEDUCT - EXPENDITURES AND OTHER USES 5,935,793 4,065,750
Net Position - End of Year 6,260,798 EW8029 7,007,471
Page 43 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(EW) ENTERPRISE WATER
Cash Flow
Cash Rec'd From Providing Svcs 3,190,970 EW7111 3,293,786
Cash Payments Contr Exp -2,484,479 EW7112 -2,579,120
Cash Payments Pers Svcs & Bnfts -381,884 EW7113 -414,017
TOTAL Cash Flows From Operating Activities 324,607 300,649
Real Property Taxes 991,864 EW7121 1,252,828
Operating Grants Rec'd 1,937,426 EW7122 -9,801
Transfers To/from Other Funds -2,439,084 EW7123 -7,669
TOTAL Cash Flows From Non-Capital And Financing Activities 490,206 1,235,358
Proceeds of Debt (capital)2,382,411 EW7131
Principal Payments Debt (capital) -748,659 EW7132 -930,000
Interest Expense (capital)-200,872 EW7133 -302,246
Payments To Contractors -96,199 EW7136 -1,642,583
TOTAL Cash Flows From Capital And Related Financing Activities 1,336,681 -2,874,829
Interest Income 2,106 EW7153 25,725
TOTAL Cash Flows From Investing Activities 2,106 25,725
Net Inc(dec) In Cash&cash Equiv 2,153,600 EW7161 -1,313,097
Cash&cash Equiv Beg of Year 691,086 EW7171 2,844,686
2,844,686 1,531,589
Operating Income (loss)-93,693 EW7181 -97,709
Depreciation 427,244 EW7182 453,696
Inc/dec In Assets-Other Than Cash -47,129 EW7183 -132,231
Inc/dec In Liabilities Other Than Cash 49,098 EW7184 87,806
Other Reconciling Items -10,913 EW7185 -10,913
TOTAL Reconciliation of Operating Income To Cash 324,607 300,649
OSC Municipality Code 500342300000Page 44
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(FX) WATER
Balance Sheet
Assets
Cash FX200
TOTAL Cash 00
Water Rents Receivable FX350
Accounts Receivable FX380
TOTAL Other Receivables (net)00
Due From Other Governments FX440
TOTAL Due From Other Governments 0 0
Prepaid Expenses FX480
TOTAL Prepaid Expenses 00
Cash Special Reserves FX230
TOTAL Restricted Assets 00
TOTAL Assets and Deferred Outflows of Resources 0 0
OSC Municipality Code 500342300000Page 45
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(FX) WATER
2018 EdpCode 2019Code Description
Balance Sheet
FX601Accrued Liabilities
TOTAL Accrued Liabilities 00
FX630Due To Other Funds
TOTAL Due To Other Funds 00
0 0TOTAL Liabilities
Deferred Inflows of Resources
FX691Deferred Inflow of Resources
TOTAL Deferred Inflows of Resources 00
0 0TOTAL Deferred Inflows of Resources
Fund Balance
FX806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
FX867Reserve for Emp Benefits & Acc Liabilities
TOTAL Restricted Fund Balance 00
FX914Assigned Appropriated Fund Balance
FX915Assigned Unappropriated Fund Balance
TOTAL Assigned Fund Balance 00
0 0TOTAL Fund Balance
00TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 46
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(FX) WATER
Code Description 2018 EdpCode 2019
Revenues
FX1028Special Assessments Ad Valorem
FX1030Special Assessments
TOTAL Real Property Taxes 00
FX2140Metered Water Sales
FX2144Water Service Charges
FX2148Interest & Penalties On Water Rents
TOTAL Departmental Income 00
FX2378Service For Other Govts
TOTAL Intergovernmental Charges 0 0
FX2401Interest And Earnings
TOTAL Use of Money And Property 0 0
FX2770Unclassified (specify)
TOTAL Miscellaneous Local Sources 0 0
TOTAL Revenues 00
TOTAL Detail Revenues And Other Sources 0 0
Page 47 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(FX) WATER
Code Description 2018 EdpCode 2019
Expenditures
FX14204Law, Contr Expend
TOTAL Law 00
FX16704Central Print & Mail, Contr Expend
TOTAL Central Print & Mail 00
FX16804Central Data Process, Contr Expend
TOTAL Central Data Process 00
FX17104Administration-Contractual
TOTAL Administration-Contractual 00
FX19104Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 00
TOTAL General Government Support 0 0
FX83101Water Administration, Pers Serv
FX83104Water Administration, Contr Expend
TOTAL Water Administration 00
FX83401Water Trans & Distrib, Pers Serv
FX83402Water Trans & Distrib, Equip & Cap Outlay
FX83404Water Trans & Distrib, Contr Expend
TOTAL Water Trans & Distrib 00
FX83504Common Water Supply, Contr Expend
TOTAL Common Water Supply 00
TOTAL Home And Community Services 0 0
FX90108State Retirement, Empl Bnfts
FX90308Social Security, Empl Bnfts
FX90408Workers Compensation, Empl Bnfts
FX90458Life Insurance, Empl Bnfts
FX90558Disability Insurance, Empl Bnfts
FX90608Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 00
TOTAL Expenditures 00
FX99019Transfers, Other Funds
TOTAL Operating Transfers 00
TOTAL Other Uses 00
TOTAL Detail Expenditures And Other Uses 0 0
Page 48 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(FX) WATER
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,820,419 FX8021
Prior Period Adj -Decrease In Fund Balance 2,820,419 FX8015
Restated Fund Balance - Beg of Year FX8022
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
Fund Balance - End of Year FX8029
Page 49 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(FX) WATER
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Real Property Taxes 0 FX1049N 0
Est Rev - Departmental Income 0 FX1299N 0
Est Rev - Use of Money And Property 0 FX2499N 0
0 0TOTAL Estimated Revenues
Estimated - Proceeds of Obligations 0 FX5799N 0
Appropriated Fund Balance 0 FX599N 0
0 0TOTAL Estimated Other Sources
0 0TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 50
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(FX) WATER
Budget Summary
EdpCode 20202019
Appropriations
App - General Government Support 0 FX1999N 0
App - Home And Community Services 0 FX8999N 0
App - Employee Benefits 0 FX9199N 0
0 0TOTAL Appropriations
App - Interfund Transfer 0 FX9999N 0
0 0TOTAL Other Uses
0 0TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 51
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(G) SEWER
Balance Sheet
Assets
Cash G200
TOTAL Cash 00
Sewer Rents Receivable G360
TOTAL Other Receivables (net)00
Prepaid Expenses G480
TOTAL Prepaid Expenses 00
Cash Special Reserves G230
TOTAL Restricted Assets 00
TOTAL Assets and Deferred Outflows of Resources 0 0
OSC Municipality Code 500342300000Page 52
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(G) SEWER
2018 EdpCode 2019Code Description
Balance Sheet
G601Accrued Liabilities
TOTAL Accrued Liabilities 00
G630Due To Other Funds
TOTAL Due To Other Funds 00
G631Due To Other Governments
TOTAL Due To Other Governments 00
0 0TOTAL Liabilities
Deferred Inflows of Resources
G691Deferred Inflow of Resources
TOTAL Deferred Inflows of Resources 00
0 0TOTAL Deferred Inflows of Resources
Fund Balance
G806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
G867Reserve for Emp Benefits & Acc Liabilities
G899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 00
G914Assigned Appropriated Fund Balance
G915Assigned Unappropriated Fund Balance
TOTAL Assigned Fund Balance 00
0 0TOTAL Fund Balance
00TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 53
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(G) SEWER
Code Description 2018 EdpCode 2019
Revenues
G1028Special Assessments Ad Valorem
G1030Special Assessments
TOTAL Real Property Taxes 00
G2120Sewer Rents
G2128Interest & Penalties On Sewer Accts
TOTAL Departmental Income 00
G2401Interest And Earnings
TOTAL Use of Money And Property 0 0
G2701Refunds of Prior Year's Expenditures
TOTAL Miscellaneous Local Sources 0 0
TOTAL Revenues 00
TOTAL Detail Revenues And Other Sources 0 0
Page 54 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(G) SEWER
Code Description 2018 EdpCode 2019
Expenditures
G17104Administration-Contractual
TOTAL Administration-Contractual 00
G19104Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 00
TOTAL General Government Support 0 0
G81101Sewer Administration, Pers Serv
G81104Sewer Administration, Contr Expend
TOTAL Sewer Administration 00
G81201Sanitary Sewers, Pers Serv
G81202Sanitary Sewers, Equip & Cap Outlay
G81204Sanitary Sewers, Contr Expend
TOTAL Sanitary Sewers 00
G81504Joint Sewer Project, Contr Expend
TOTAL Joint Sewer Project 00
TOTAL Home And Community Services 0 0
G90108State Retirement, Empl Bnfts
G90308Social Security , Empl Bnfts
G90408Worker's Compensation, Empl Bnfts
G90458Life Insurance, Empl Bnfts
G90508Unemployment Insurance, Empl Bnfts
G90558Disability Insurance, Empl Bnfts
G90608Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 00
TOTAL Expenditures 00
G99019Transfers, Other Funds
TOTAL Operating Transfers 00
TOTAL Other Uses 00
TOTAL Detail Expenditures And Other Uses 0 0
Page 55 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(G) SEWER
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,838,426 G8021
Prior Period Adj -Increase In Fund Balance -2,838,426 G8012
Restated Fund Balance - Beg of Year G8022
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
Fund Balance - End of Year G8029
Page 56 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(G) SEWER
Budget Summary
EdpCode 20202019
Estimated Revenues
Est Rev - Real Property Taxes 0 G1049N 0
Est Rev - Departmental Income 0 G1299N 0
Est Rev - Use of Money And Property 0 G2499N 0
0 0TOTAL Estimated Revenues
Appropriated Fund Balance 0 G599N 0
0 0TOTAL Estimated Other Sources
0 0TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 500342300000Page 57
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description
(G) SEWER
Budget Summary
EdpCode 20202019
Appropriations
App - General Government Support 0 G1999N 0
App - Home And Community Services 0 G8999N 0
App - Employee Benefits 0 G9199N 0
0 0TOTAL Appropriations
App - Interfund Transfer 0 G9999N 0
0 0TOTAL Other Uses
0 0TOTAL Appropriations And Other Uses
OSC Municipality Code 500342300000Page 58
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(H) CAPITAL PROJECTS
Balance Sheet
Assets
Cash 1,042,404 H200 462,595
Cash In Time Deposits H201 366,122
TOTAL Cash 1,042,404 828,717
Accrued Interest Receivable H381 336
TOTAL Other Receivables (net)0 336
Due From State And Federal Government H410 57,869
TOTAL State And Federal Aid Receivables 0 57,869
Due From Other Governments 60,891 H440
TOTAL Due From Other Governments 60,891 0
TOTAL Assets and Deferred Outflows of Resources 1,103,295 886,922
OSC Municipality Code 500342300000Page 59
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(H) CAPITAL PROJECTS
2018 EdpCode 2019Code Description
Balance Sheet
H601Accrued Liabilities 12,207103,419
TOTAL Accrued Liabilities 12,207103,419
103,419 12,207TOTAL Liabilities
Fund Balance
H913Committed Fund Balance 874,715999,876
TOTAL Committed Fund Balance 874,715999,876
999,876 874,715TOTAL Fund Balance
1,103,295 886,922TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 60
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2018 EdpCode 2019
Revenues
H2401 12,226808Interest And Earnings
TOTAL Use of Money And Property 808 12,226
H309760,765St Aid-Capital Projects
TOTAL State Aid 60,765 0
H4589 63,396Fed Aid Other Transportation
TOTAL Federal Aid 0 63,396
TOTAL Revenues 61,573 75,622
H5031 100,0002,468,684Interfund Transfers
TOTAL Interfund Transfers 2,468,684 100,000
H5710Serial Bonds
TOTAL Proceeds of Obligations 00
TOTAL Other Sources 2,468,684 100,000
TOTAL Detail Revenues And Other Sources 2,530,257 175,622
Page 61 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2018 EdpCode 2019
Expenditures
H54102 61,56675,956Sidewalks, Equip & Cap Outlay
TOTAL Sidewalks 75,956 61,566
TOTAL Transportation 75,956 61,566
H71102 17,679Parks, Equip & Cap Outlay
TOTAL Parks 0 17,679
TOTAL Culture And Recreation 0 17,679
H83402Water Trans & Distrib, Equip & Cap Outlay
TOTAL Water Trans & Distrib 00
H83972Water Capital Projects, Equip & Cap Outlay
TOTAL Water Capital Projects 00
TOTAL Home And Community Services 0 0
TOTAL Expenditures 75,956 79,245
H99019 221,539Transfers, Other Funds
TOTAL Operating Transfers 0 221,539
TOTAL Other Uses 0 221,539
TOTAL Detail Expenditures And Other Uses 75,956 300,784
Page 62 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(H) CAPITAL PROJECTS
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year -1,454,424 H8021 999,877
Prior Period Adj -Decrease In Fund Balance H8015
Restated Fund Balance - Beg of Year -1,454,424 H8022 999,877
ADD - REVENUES AND OTHER SOURCES 2,530,257 175,622
DEDUCT - EXPENDITURES AND OTHER USES 75,956 300,784
Fund Balance - End of Year 999,877 H8029 874,715
Page 63 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land 599,780 K101 749,233
Buildings 2,969,164 K102 2,818,956
Improvements Other Than Buildings 600,647 K103 554,106
Machinery And Equipment 2,351,620 K104 2,363,421
Construction Work In Progress 894,145 K105 696,734
Infrastructure 4,627,003 K106 5,337,814
TOTAL Fixed Assets (net)12,042,359 12,520,264
TOTAL Assets and Deferred Outflows of Resources 12,042,359 12,520,264
OSC Municipality Code 500342300000Page 64
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(K) GENERAL FIXED ASSETS
2018 EdpCode 2019Code Description
Balance Sheet
Liabilities, Deferred Inflows And Fund Balance
K159Total Non-Current Govt Assets 12,520,26412,042,359
TOTAL Investments in Non-Current Government Assets 12,520,26412,042,359
12,042,359 12,520,264TOTAL Fund Balance
12,042,359 12,520,264TOTAL
OSC Municipality Code 500342300000Page 65
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(SF) FIRE PROTECTION
Balance Sheet
Assets
Cash 2,421,544 SF200 592,348
Cash In Time Deposits SF201 1,525,507
TOTAL Cash 2,421,544 2,117,855
Accounts Receivable SF380 1,399
TOTAL Other Receivables (net)0 1,399
Prepaid Expenses SF480
TOTAL Prepaid Expenses 00
TOTAL Assets and Deferred Outflows of Resources 2,421,544 2,119,254
OSC Municipality Code 500342300000Page 66
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(SF) FIRE PROTECTION
2018 EdpCode 2019Code Description
Balance Sheet
SF601Accrued Liabilities 291,711336,236
TOTAL Accrued Liabilities 291,711336,236
336,236 291,711TOTAL Liabilities
Deferred Inflows of Resources
SF691Deferred Inflow of Resources 74,957
SF694Deferred Taxes 19,659
TOTAL Deferred Inflows of Resources 19,65974,957
74,957 19,659TOTAL Deferred Inflows of Resources
Fund Balance
SF806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
SF914Assigned Appropriated Fund Balance 219,000241,000
SF915Assigned Unappropriated Fund Balance 1,588,8841,769,351
TOTAL Assigned Fund Balance 1,807,8842,010,351
2,010,351 1,807,884TOTAL Fund Balance
2,421,544 2,119,254TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 67
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(SF) FIRE PROTECTION
Code Description 2018 EdpCode 2019
Revenues
SF1001 3,150,0003,250,000Real Property Taxes
TOTAL Real Property Taxes 3,250,000 3,150,000
SF2401 54,0207,074Interest And Earnings
TOTAL Use of Money And Property 7,074 54,020
SF3089 32,65823,456St Aid, Other Aid (specify)
TOTAL State Aid 23,456 32,658
TOTAL Revenues 3,280,530 3,236,678
TOTAL Detail Revenues And Other Sources 3,280,530 3,236,678
Page 68 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(SF) FIRE PROTECTION
Code Description 2018 EdpCode 2019
Expenditures
SF34104 3,439,1453,349,007Fire Protection, Contr Expend
TOTAL Fire Protection 3,349,007 3,439,145
TOTAL Public Safety 3,349,007 3,439,145
TOTAL Expenditures 3,349,007 3,439,145
TOTAL Detail Expenditures And Other Uses 3,349,007 3,439,145
Page 69 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(SF) FIRE PROTECTION
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,078,828 SF8021 2,010,351
Restated Fund Balance - Beg of Year 2,078,828 SF8022 2,010,351
ADD - REVENUES AND OTHER SOURCES 3,280,530 3,236,678
DEDUCT - EXPENDITURES AND OTHER USES 3,349,007 3,439,145
Fund Balance - End of Year 2,010,351 SF8029 1,807,884
Page 70 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(SL) LIGHTING
Balance Sheet
Assets
Cash 15,527 SL200 16,060
TOTAL Cash 15,527 16,060
TOTAL Assets and Deferred Outflows of Resources 15,527 16,060
OSC Municipality Code 500342300000Page 71
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(SL) LIGHTING
2018 EdpCode 2019Code Description
Balance Sheet
SL601Accrued Liabilities 256277
TOTAL Accrued Liabilities 256277
277 256TOTAL Liabilities
Deferred Inflows of Resources
SL691Deferred Inflow of Resources 762
SL694Deferred Taxes 185
TOTAL Deferred Inflows of Resources 185762
762 185TOTAL Deferred Inflows of Resources
Fund Balance
SL806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
SL915Assigned Unappropriated Fund Balance 15,61914,488
TOTAL Assigned Fund Balance 15,61914,488
14,488 15,619TOTAL Fund Balance
15,527 16,060TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 72
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(SL) LIGHTING
Code Description 2018 EdpCode 2019
Revenues
SL1001 18,00019,000Real Property Taxes
TOTAL Real Property Taxes 19,000 18,000
SL2401 7322Interest And Earnings
TOTAL Use of Money And Property 22 73
TOTAL Revenues 19,022 18,073
TOTAL Detail Revenues And Other Sources 19,022 18,073
Page 73 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(SL) LIGHTING
Code Description 2018 EdpCode 2019
Expenditures
SL51824 16,94213,342Street Lighting, Contr Expend
TOTAL Street Lighting 13,342 16,942
TOTAL Transportation 13,342 16,942
TOTAL Expenditures 13,342 16,942
TOTAL Detail Expenditures And Other Uses 13,342 16,942
Page 74 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(SL) LIGHTING
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 8,807 SL8021 14,488
Prior Period Adj -Increase In Fund Balance 1 SL8012
Restated Fund Balance - Beg of Year 8,808 SL8022 14,488
ADD - REVENUES AND OTHER SOURCES 19,022 18,073
DEDUCT - EXPENDITURES AND OTHER USES 13,342 16,942
Fund Balance - End of Year 14,488 SL8029 15,619
Page 75 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(TA) AGENCY
Balance Sheet
Assets
Cash 314,090 TA200 240,385
Cash In Time Deposits TA201 30,510
TOTAL Cash 314,090 270,895
TOTAL Assets and Deferred Outflows of Resources 314,090 270,895
OSC Municipality Code 500342300000Page 76
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(TA) AGENCY
2018 EdpCode 2019Code Description
Balance Sheet
TA10Consolidated Payroll
TA30Guaranty & Bid Deposits 1,6551,655
TA35Bail Deposits 3,4023,400
TA85Other Funds (specify)265,838309,035
TOTAL Agency Liabilities 270,895314,090
314,090 270,895TOTAL Liabilities
314,090 270,895TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 77
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
Balance Sheet
Page 78
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
2018 EdpCode 2019Code Description
Balance Sheet
Page 79
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
Code Description 2018 EdpCode 2019
Page 80
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
Code Description 2018 EdpCode 2019
Page 81
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(TE) PRIVATE PURPOSE TRUST
Code Description 2018 EdpCode 2019
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Fund Balance - Beginning of Year TE8021
Restated Fund Balance - Beg of Year TE8022
Fund Balance - End of Year TE8029
Page 82 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(V) DEBT SERVICE
Balance Sheet
Assets
Cash 98,165 V200 93,364
TOTAL Cash 98,165 93,364
TOTAL Assets and Deferred Outflows of Resources 98,165 93,364
OSC Municipality Code 500342300000Page 83
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(V) DEBT SERVICE
2018 EdpCode 2019Code Description
Balance Sheet
Fund Balance
V914Assigned Appropriated Fund Balance 24,89368,350
V915Assigned Unappropriated Fund Balance 68,47129,817
TOTAL Assigned Fund Balance 93,36498,167
98,167 93,364TOTAL Fund Balance
98,167 93,364TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 84
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(V) DEBT SERVICE
Code Description 2018 EdpCode 2019
Revenues
V2401 11,2571,104Interest And Earnings
TOTAL Use of Money And Property 1,104 11,257
TOTAL Revenues 1,104 11,257
V5031 433,263258,113Interfund Transfers
TOTAL Interfund Transfers 258,113 433,263
TOTAL Other Sources 258,113 433,263
TOTAL Detail Revenues And Other Sources 259,217 444,520
Page 85 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Results of Operation
(V) DEBT SERVICE
Code Description 2018 EdpCode 2019
Expenditures
V13804 3,4523,066Fiscal Agents Fees, Contr Expend
TOTAL Fiscal Agents Fees 3,066 3,452
TOTAL General Government Support 3,066 3,452
V97106 372,000303,537Debt Principal, Serial Bonds
TOTAL Debt Principal 303,537 372,000
V97107 73,87082,575Debt Interest, Serial Bonds
TOTAL Debt Interest 82,575 73,870
TOTAL Expenditures 389,178 449,322
TOTAL Detail Expenditures And Other Uses 389,178 449,322
Page 86 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(V) DEBT SERVICE
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 228,128 V8021 98,167
Restated Fund Balance - Beg of Year 228,128 V8022 98,167
ADD - REVENUES AND OTHER SOURCES 259,217 444,520
DEDUCT - EXPENDITURES AND OTHER USES 389,178 449,322
Fund Balance - End of Year 98,167 V8029 93,365
Page 87 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Code Description 2018 EdpCode 2019
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non-Current Govt Liabilities 10,517,986 W129 10,202,147
TOTAL Provision To Be Made In Future Budgets 10,517,986 10,202,147
TOTAL Assets and Deferred Outflows of Resources 10,517,986 10,202,147
OSC Municipality Code 500342300000Page 88
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
(W) GENERAL LONG-TERM DEBT
2018 EdpCode 2019Code Description
Balance Sheet
W638Net Pension Liability -Proportionate Share 837,218365,137
W683Total OPEB Liability 6,785,9587,063,661
W687Compensated Absences 161,971165,599
TOTAL Other Liabilities 7,785,1477,594,397
W628Bonds Payable 2,417,0002,923,589
TOTAL Bond And Long Term Liabilities 2,417,0002,923,589
10,517,986 10,202,147TOTAL Liabilities
10,517,986 10,202,147TOTAL Liabilities
OSC Municipality Code 500342300000Page 89
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2019
Office of the State Comptroller6/1/2020TOWN OF IthacaStatement of IndebtednessFor the Fiscal Year Ending 2019County of: Tompkins Municipal Code: 500342300000FirstYearDebtCodeDescriptionCopsFlagCompFlagDate ofIssueDate ofMaturityInt.RateVar?Amt. Orig.IssuedO/S Beg.of YearPaidDur. YearRedeemedBond Proc.Prior Yr.Adjust.AccretedInterestO/S Endof YearE 02/12/2019 3.88%$0 $0$1,000,000$67,000 $67,00002/12/2004Public Improvement(Serial) BdBOND2004$0E 09/01/2031 2.96%$0 $0$2,650,000$1,675,000 $155,00009/01/2011YPublic ImprovementBond - 2011BOND2011$1,520,000E 08/01/2028 2.00% Y$0 $0$3,450,000$2,175,000 $310,00008/01/2013Public ImprovementBond - 2013BOND2013$1,865,000E 05/15/2024 2.00% Y$0 $0$910,000$580,000 $100,00012/30/20142004-B RefundingBond, 2014-ABOND2014$480,000E 10/15/2030 2.00% Y$0 $0$2,950,000$2,435,000 $180,00011/13/2015Public ImprovementBondBOND2015$2,255,000E 12/01/2033 2.99%$0 $0$4,150,000$4,150,000 $220,00012/06/2018YWater MainImprovementsBOND2018$3,930,000E 10/01/2024 0.032%$0 $0$1,125,000$510,000 $80,00010/01/2009Pub Imp (Serial) BondBOND2009$430,000E 12/15/2029 2.00% Y$0 $0$3,000,000$2,280,000 $190,00012/30/2014Public ImprovementBond 2014-BBOND2014$2,090,000r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year$13,872,000$1,302,000 $0 $0$0$12,570,000$0AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year$0$0$1,302,000$13,872,000$0$12,570,000$0Page 90
TOWN OF Ithaca
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2019
EDP Code Amount
CASH:
On Hand 9Z2001 $900.00
Demand Deposits 9Z2011 $11,154,706.00
Time Deposits 9Z2021 $6,813,832.92
Total $17,969,438.92
COLLATERAL:
- FDIC Insurance 9Z2014 $500,000.00
9Z2014A $20,971,370.00
INVESTMENTS:
- Securities (450)
Book Value (cost) 9Z4501
Market Value at Balance Sheet Date 9Z4502
9Z4504A
- Repurchase Agreements (451)
Book Value (cost) 9Z4511
Market Value at Balance Sheet Date 9Z4512
9Z4514A
$21,471,370.00
Collateralized with securities held in
possession of municipality or its agent
Collateralized with securities held in
possession of municipality or its agent
Collateralized with securities held in
possession of municipality or its agent
Total
Page 91 OSC Municipality Code 500342300000
Bank
Account
Number
Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-2360 $10,871,617 $0 $0 $10,871,617
*****-0204 $21,934 $0 $0 $21,934
*****-2604 $2,241 $0 $0 $2,241
*****-2604 $190 $0 $0 $190
*****-2604 $757 $0 $0 $757
*****-2604 $229 $0 $0 $229
*****-2604 $905 $0 $0 $905
*****-2604 $5,896 $0 $0 $5,896
*****-2604 $2,650 $0 $0 $2,650
*****-2604 $49 $0 $0 $49
*****-2604 $121,629 $0 $4,255 $117,374
*****-2604 $89,071 $4,255 $0 $93,326
*****-2604 $126 $0 $0 $126
*****-2604 $35 $0 $0 $35
*****-2604 $10 $0 $0 $10
*****-2604 $1,012 $0 $0 $1,012
*****-0790 $49 $0 $0 $49
*****-2604 $693 $0 $0 $693
*****-2604 $53 $0 $0 $53
*****-2604 $36 $0 $0 $36
*****-2604 $43 $0 $0 $43
*****-2604 $14,731 $0 $0 $14,731
*****-2604 $10 $0 $0 $10
*****-2604 $42 $0 $0 $42
*****-2604 $16 $0 $0 $16
*****-2604 $8 $0 $0 $8
*****-3988 $3,858 $0 $0 $3,858
*****-3996 $1,523 $0 $0 $1,523
*****-2244 $3,402 $0 $0 $3,402
*****-2662 $496 $0 $0 $496
OSC Municipality Code 500342300000Page 92
TOWN OF Ithaca
Bank Reconciliation
For the Fiscal Year Ending 2019
Include All Checking, Savings and C.D. Accounts
Bank
Account
Number
Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-2604 $17 $0 $0 $17
*****-2604 $533 $0 $0 $533
*****-2604 $10,845 $0 $0 $10,845
*****-8038 $611,164 $0 $611,164 $0
*****-4708 $114,805 $0 $0 $114,805
*****-2604 $12,953 $0 $3,192 $9,761
*****-0761 $2,267,921 $0 $0 $2,267,921
*****-0796 $2,278,091 $0 $0 $2,278,091
*****-0818 $2,267,921 $0 $0 $2,267,921
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash 9ZCASH *
Total Cash Balance All Funds 9ZCASHB *
* Must be equal
$18,093,205
$900.00
$-28.00
$18,094,077
$18,094,077
OSC Municipality Code 500342300000Page 93
TOWN OF Ithaca
Bank Reconciliation
For the Fiscal Year Ending 2019
Include All Checking, Savings and C.D. Accounts
TOWN OF Ithaca
Local Government Questionnaire
For the Fiscal Year Ending 2019
Response
Yes
Yes
Yes
Does your municipality have a written procurement policy?
Have the financial statements for your municipality been independently audited?
If not, are you planning on having an audit conducted?
Does your local government participate in an insurance pool with other local
governments?
If yes, has your municipality used the results to design the system of internal
controls?
1)
2)
3)
4)
5)
6)
7)
9)
8)
Has your municipality prepared and documented a risk assessment plan?No
Does your municipality have a Capital Plan?Yes
Does your municipality have a Length of Service Award Program (LOSAP)
for volunteer firefighters?
No
Does your local government participate in an investment pool with other
local governments?No
Have you had a change in chief executive or chief fiscal officer during the
last year?
Has your Local Government adopted an investment policy as required by
General Municipal Law, Section 39?
Yes
Yes
Page 94
TOWN OF Ithaca
Employee and Retiree Benefits
For the Fiscal Year Ending 2019
# of Retirees# of Full
Time
Employees
# of Part
Time
Employees
Total
Expenditures
(All Funds)
Account
Code
Description
$516,461.0090108State Retirement System
90158 Police and Fire Retirement
90258 Local Pension Fund
$297,866.0090308Social Security
$75,882.0090408Worker's Compensation
Insurance
$8,086.0090458Life Insurance
90508 Unemployment Insurance
$4,387.0090558Disability Insurance
$1,081,038.0090608Hospital and Medical
(Dental) Insurance
90708 Union Welfare Benefits
90858 Supplemental Benefit Payment to
Disabled Fire Fighters
91890 Other Employee Benefits $15,055.00
26
57Total Full Time Employees:
Total Part Time Employees:
Total
Computed Total From Financial
Section (comparative purposes only)
$1,998,775.00
$1,998,775.00
Page 95 OSC Municipality 500342300000
TOWN OF Ithaca
Energy Costs and Consumption
For the Fiscal Year Ending 2019
Units Of
Measure
Total VolumeTotal
Expenditures
Energy Type Alternative
Units Of
Measure
gallons21,984$45,489Gasoline
gallons20,561$49,809Diesel Fuel
gallonsFuel Oil
cubic feet28,434$23,912Natural Gas
kilowatt-hours1,029,237$156,349Electricity
tonsCoal
gallonsPropane
Page 96 OSC Municipality 500342300000
CERTIFICATION OF CHIEF FISCAL OFFICER
and filed by means of electronic data transmission.
Donna Shaw Rod Howe
Name of Report Preparer if
different than Chief Fiscal Officer
Name
(607) 273-1721 Town Supervisor
Telephone Number Title
215 N. Tioga Street, Ithaca, NY 1485
Official Address
06/01/2020 (607) 273-1721
Date of Certification Official Telephone Number
, hereby certify that I am the Chief Fiscal Officer ofRod Howe
By entering the personal identification number assigned by the Office of the State Comptroller to me as
Town of Ithaca , and that the information provided in the annual
I,
the
the Chief Fiscal Officer of the
annual financial report, I am evidencing my express intent to authenticate my certification of the
my signature for use in conjunction with the filing of the 'sTown of Ithaca
Town of Ithaca , and adopted by me as
and correct to the best of my knowledge and belief., is TRUE
financial report of the Town of Ithaca , for the fiscal year ended 12/31/2019
Town of Ithaca's annual financial report for the fiscal year ended 12/31/2019
Page 97 Municipality Code 500342300000
TOWN OF Ithaca
Financial Comments
For the Fiscal Year Ending 2019
(ES) ENTERPRISE SEWER
Adjustment Reason
prior period rounding adjAccount Code ES8015
(EW) ENTERPRISE WATER
Adjustment Reason
prior period adjustment to correct total debt associated with water projectsAccount Code EW8015
Page 98 OSC Municipality Code 500