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HomeMy WebLinkAbout2019 Annual Report Submitted to the NYS ComptrollerAll Numbers in This Report Have Been Rounded To The Nearest Dollar ************************************************************************************************************************************* ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report *** AUTHORIZATION ANNUAL FINANCIAL REPORT For The TOWN of 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