HomeMy WebLinkAbout2018 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 12/31/2018
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 2017 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2018:
*** 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 2017 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 2017 EdpCode 2018
(A) GENERAL
Balance Sheet
Assets
Cash 4,656,467 A200 3,462,860
Petty Cash 700 A210 700
TOTAL Cash 4,657,167 3,463,560
Accounts Receivable A380 2,429
TOTAL Other Receivables (net) 0 2,429
Due From Other Funds 92,213 A391
TOTAL Due From Other Funds 92,213 0
Due From Other Governments 103,393 A440 129,891
TOTAL Due From Other Governments 103,393 129,891
Prepaid Expenses 67,961 A480 65,956
TOTAL Prepaid Expenses 67,961 65,956
Cash Special Reserves 1,047,442 A230 1,052,605
TOTAL Restricted Assets 1,047,442 1,052,605
TOTAL Assets 5,968,176 4,714,441
OSC Municipality Code 500342300000Page 3
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(A) GENERAL
2017 EdpCode 2018Code Description
Balance Sheet
A601Accrued Liabilities 406,397304,048
TOTAL Accrued Liabilities 406,397304,048
A630Due To Other Funds 49,41356,088
TOTAL Due To Other Funds 49,41356,088
A663Due To County For Tax Levy 260,7421,143,350
TOTAL Due To Other Governments 260,7421,143,350
1,503,486 716,552TOTAL Liabilities
Deferred Inflows of Resources
A691Deferred Inflow of Resources 75,405315,982
A694Deferred Taxes
TOTAL Deferred Inflows of Resources 75,405315,982
315,982 75,405TOTAL Deferred Inflows of Resources
Fund Balance
A806Not in Spendable Form 65,95667,961
TOTAL Nonspendable Fund Balance 65,95667,961
A867Reserve for Emp Benefits & Acc Liabilities 170,054169,808
A870General Reserve 49,92549,972
A878Capital Reserve 832,626827,661
A899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 1,052,6051,047,442
A914Assigned Appropriated Fund Balance 414,546417,444
A915Assigned Unappropriated Fund Balance 149,222
TOTAL Assigned Fund Balance 563,768417,444
A917Unassigned Fund Balance 2,240,1552,615,862
TOTAL Unassigned Fund Balance 2,240,1552,615,862
4,148,708 3,922,484TOTAL Fund Balance
5,968,176 4,714,441TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 4
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(A) GENERAL
Code Description 2017 EdpCode 2018
Revenues
A1001 2,750,1893,052,000Real Property Taxes
TOTAL Real Property Taxes 3,052,000 2,750,189
A1081 50,41248,677Other Payments In Lieu of Taxes
A1090 8,51812,289Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax Items 60,966 58,930
A1120100,000Non Prop Tax Dist By County
TOTAL Non Property Tax Items 100,000 0
A1255 2,4412,533Clerk Fees
A1550 280240Public Pound Charges, Dog Control Fees
A2189 16,23513,974Other Home & Community Services Income
TOTAL Departmental Income 16,747 18,956
A2350 101,342101,496Youth Recreation Services, Other Govts
TOTAL Intergovernmental Charges 101,496 101,342
A2401 8,6236,725Interest And Earnings
A2440 29,15130,673Rental, Other (specify)
TOTAL Use of Money And Property 37,399 37,774
A2544 10,02711,165Dog Licenses
TOTAL Licenses And Permits 11,165 10,027
A2610 219,328224,402Fines And Forfeited Bail
TOTAL Fines And Forfeitures 224,402 219,328
A2665280Sales of Equipment
A2680 5,6145,627Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 5,907 5,614
A2701 1,111Refunds of Prior Year's Expenditures
A2770 44,84465,219Unclassified (specify)
TOTAL Miscellaneous Local Sources 65,219 45,955
A3005 299,934279,791St Aid, Mortgage Tax
A3089 1,040St Aid - Other (specify)
A388959,821St Aid-Other Cul & Rec St Aid
TOTAL State Aid 339,612 300,974
TOTAL Revenues 4,014,912 3,549,089
A5031 608,200655,665Interfund Transfers
TOTAL Interfund Transfers 655,665 608,200
TOTAL Other Sources 655,665 608,200
TOTAL Revenues 4,670,576 4,157,289
Page 5 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(A) GENERAL
Code Description 2017 EdpCode 2018
Expenditures
A10101 86,19084,486Legislative Board, Pers Serv
A10104 2,6905,933Legislative Board, Contr Expend
TOTAL Legislative Board 90,419 88,880
A11101 158,186155,493Municipal Court, Pers Serv
A11104 189,199185,785Municipal Court, Contr Expend
TOTAL Municipal Court 341,278 347,385
A12201 55,99554,890Supervisor,pers Serv
A12204 4,3983,352Supervisor,contr Expend
TOTAL Supervisor 58,242 60,393
A13204 11,32010,850Auditor, Contr Expend
TOTAL Auditor 10,850 11,320
A13301 63,87862,371Tax Collection,pers Serv
A13304 6,3916,936Tax Collection,contr Expend
TOTAL Tax Collection 69,307 70,269
A13401 84,18582,532Budget, Pers Serv
A13404 1,118510Budget, Contr Expend
TOTAL Budget 83,042 85,303
A14101 178,238173,300Clerk,pers Serv
A14104 6,3844,972Clerk,contr Expend
TOTAL Clerk 178,272 184,622
A14204 22,12024,820Law, Contr Expend
TOTAL Law 24,820 22,120
A14301 85,08583,392Personnel, Pers Serv
A14304 18,61816,762Personnel, Contr Expend
TOTAL Personnel 100,154 103,703
A14401 199,023152,796Engineer, Pers Serv
A14402 15,1415,795Engineer, Equip & Cap Outlay
A14404 18,87926,257Engineer, Contr Expend
TOTAL Engineer 184,848 233,043
A14604 5,5788,798Records Mgmt, Contr Expend
TOTAL Records Mgmt 8,798 5,578
A16201 25,75424,562Buildings, Pers Serv
A16202Buildings, Equip & Cap Outlay
A16204 101,80193,086Buildings, Contr Expend
TOTAL Buildings 117,648 127,555
A16504 17,3609,494Central Comm System, Contr Expend
TOTAL Central Comm System 9,494 17,360
A16604 3,1603,195Central Storeroom, Contr Expend
TOTAL Central Storeroom 3,195 3,160
A16704 7,1117,265Central Print & Mail,contr Expend
TOTAL Central Print & Mail 7,265 7,111
A16801 74,38870,721Central Data Process, Pers Serv
A16804 33,04944,662Central Data Process, Contr Expend
TOTAL Central Data Process 115,383 107,437
Page 6 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(A) GENERAL
Code Description 2017 EdpCode 2018
Expenditures
A19104 33,67733,781Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 33,781 33,677
A19204 3,4004,901Municipal Assn Dues, Contr Expend
TOTAL Municipal Assn Dues 4,901 3,400
A19504 11,93511,444Taxes & Assess On Munic Prop, Contr Expend
TOTAL Taxes & Assess On Munic Prop 11,444 11,935
A198943,305Other Gen Govt Support, Contr Expend
TOTAL Other Gen Govt Support 3,305 0
TOTAL General Government Support 1,456,445 1,524,251
A33101 22,19821,856Traffic Control, Pers Serv
A33104 3,7528,035Traffic Control, Contr Expen
TOTAL Traffic Control 29,891 25,950
A35104 45,33445,334Control of Animals, Contr Expend
TOTAL Control of Animals 45,334 45,334
A39894Misc Public Safety, Contr Expend
TOTAL Misc Public Safety 0 0
TOTAL Public Safety 75,225 71,284
A4989415,011Other Health, Contr Expend
TOTAL Other Health 15,011 0
TOTAL Health 15,011 0
A50101 183,206178,347Street Admin, Pers Serv
A50104 4,0812,473Street Admin, Contr Expend
TOTAL Street Admin 180,821 187,287
A51321 113,30274,312Garage, Pers Serv
A51322 3,3893,030Garage, Equip & Cap Outlay
A51324 102,70777,283Garage, Contr Expend
TOTAL Garage 154,625 219,398
A51824 32,87734,269Street Lighting, Contr Expend
TOTAL Street Lighting 34,269 32,877
TOTAL Transportation 369,715 439,562
A71101 344,111315,121Parks, Pers Serv
A71102 128,264133,844Parks, Equip & Cap Outlay
A71104 202,112233,217Parks, Contr Expend
TOTAL Parks 682,182 674,487
A71804 2,1791,993Special Rec Facility, Contr Expend
TOTAL Special Rec Facility 1,993 2,179
A73204 263,532251,138Joint Youth Prog, Contr Expend
TOTAL Joint Youth Prog 251,138 263,532
A74104 10,00010,000Library, Contr Expend
TOTAL Library 10,000 10,000
A75101 1,0001,000Historian, Pers Serv
TOTAL Historian 1,000 1,000
A75504 4,3144,790Celebrations, Contr Expend
TOTAL Celebrations 4,790 4,314
Page 7 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(A) GENERAL
Code Description 2017 EdpCode 2018
Expenditures
A79892 100,062Other Culture And Rec, Equip & Cap Outlay
TOTAL Other Culture And Rec 0 100,062
TOTAL Culture And Recreation 951,103 1,055,574
A80201 55,25949,161Planning, Pers Serv
A80204 7,5613,743Planning, Contr Expend
TOTAL Planning 52,904 62,820
A85401 17,73065,689Drainage, Pers Serv
A85402 32,06633,461Drainage, Equip & Cap Outlay
A85404 15,32876,189Drainage, Contr Expend
TOTAL Drainage 175,339 65,124
A88104 1,8341,000Cemetery, Contr Expend
TOTAL Cemetery 1,000 1,834
A89894 26,00026,000Misc Home & Comm Serv, Contr Expend
TOTAL Misc Home & Comm Serv 26,000 26,000
TOTAL Home And Community Services 255,243 155,778
A90108 219,776220,172State Retirement System
A90308 124,661124,722Social Security, Employer Cont
A90408 38,92736,768Worker's Compensation, Empl Bnfts
A90458 3,9624,000Life Insurance, Empl Bnfts
A90508 652,223Unemployment Insurance, Empl Bnfts
A90558 1,2971,226Disability Insurance, Empl Bnfts
A90608 507,402555,962Hospital & Medical (dental) Ins, Empl Bnft
A90898 17,216Other Employee Benefits (spec)
Additional Description wellness program
TOTAL Employee Benefits 945,072 913,306
TOTAL Expenditures 4,067,813 4,159,755
A99019 123,758162,795Transfers, Other Funds
A99509 100,00095,500Transfers, Capital Projects Fund
TOTAL Operating Transfers 258,295 223,758
TOTAL Other Uses 258,295 223,758
TOTAL Expenditures 4,326,108 4,383,513
Page 8 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(A) GENERAL
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 3,891,207 A8021 4,148,708
Prior Period Adj -Decrease In Fund Balance 86,967 A8015
Restated Fund Balance - Beg of Year 3,804,240 A8022 4,148,708
ADD - REVENUES AND OTHER SOURCES 4,670,576 4,157,289
DEDUCT - EXPENDITURES AND OTHER USES 4,326,108 4,383,513
Fund Balance - End of Year 4,148,708 A8029 3,922,484
Page 9 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(A) GENERAL
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Real Property Taxes 2,750,000 A1049N 2,975,000
Est Rev - Real Property Tax Items 58,000 A1099N 59,000
Est Rev - Non Property Tax Items 400,000 A1199N 300,000
Est Rev - Departmental Income 20,100 A1299N 17,150
Est Rev - Intergovernmental Charges 99,628 A2399N 101,536
Est Rev - Use of Money And Property 36,350 A2499N 37,350
Est Rev - Licenses And Permits 12,500 A2599N 12,500
Est Rev - Fines And Forfeitures 280,000 A2649N 225,000
Est Rev - Miscellaneous Local Sources 11,000 A2799N 123,800
Est Rev - State Aid 300,000 A3099N 466,000
3,967,578 4,317,336TOTAL Estimated Revenues
Estimated - Interfund Transfer 608,200 A5031N 621,400
Estimated - Proceeds of Obligations A5799N 600,000
Appropriated Fund Balance 417,444 A599N 414,546
1,025,644 1,635,946TOTAL Estimated Other Sources
4,993,222 5,953,282TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 10
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(A) GENERAL
Budget Summary
EdpCode 20192018
Appropriations
App - General Government Support 1,714,600 A1999N 1,754,310
App - Public Safety 92,884 A3999N 93,034
App - Health 15,000 A4999N 15,000
App - Transportation 512,360 A5999N 1,155,600
App - Culture And Recreation 1,138,673 A7999N 1,437,698
App - Home And Community Services 269,250 A8999N 278,150
App - Employee Benefits 1,026,800 A9199N 965,750
4,769,567 5,699,542TOTAL Appropriations
App - Interfund Transfer 223,655 A9999N 253,740
223,655 253,740TOTAL Other Uses
4,993,222 5,953,282TOTAL Appropriations
OSC Municipality Code 500342300000Page 11
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(B) GENERAL TOWN-OUTSIDE VG
Balance Sheet
Assets
Cash 857,903 B200 1,726,757
TOTAL Cash 857,903 1,726,757
Accounts Receivable 100,000 B380
TOTAL Other Receivables (net) 100,000 0
Due From Other Governments 239,052 B440 133,260
TOTAL Due From Other Governments 239,052 133,260
Prepaid Expenses 23,247 B480 27,517
TOTAL Prepaid Expenses 23,247 27,517
Cash Special Reserves 69,389 B230 69,468
TOTAL Restricted Assets 69,389 69,468
TOTAL Assets 1,289,592 1,957,002
OSC Municipality Code 500342300000Page 12
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(B) GENERAL TOWN-OUTSIDE VG
2017 EdpCode 2018Code Description
Balance Sheet
B601Accrued Liabilities 244,234216,824
TOTAL Accrued Liabilities 244,234216,824
216,824 244,234TOTAL Liabilities
Fund Balance
B806Not in Spendable Form 27,51723,247
TOTAL Nonspendable Fund Balance 27,51723,247
B867Reserve for Emp Benefits & Acc Liabilities 69,46869,389
B899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 69,46869,389
B914Assigned Appropriated Fund Balance 260,370350,920
B915Assigned Unappropriated Fund Balance 1,355,413629,212
TOTAL Assigned Fund Balance 1,615,783980,132
1,072,768 1,712,768TOTAL Fund Balance
1,289,592 1,957,002TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 13
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2017 EdpCode 2018
Revenues
B1120 1,588,7991,000,000Sales Tax (from County)
B1170 56,49781,168Franchises
TOTAL Non Property Tax Items 1,081,168 1,645,296
B1289 322,217369,856Other General Departmental Income
B2110 1,8001,950Zoning Fees
B2115 6,4408,360Planning Board Fees
TOTAL Departmental Income 380,166 330,457
B2401 2,346950Interest And Earnings
TOTAL Use of Money And Property 950 2,346
B2770 100,000100,000Unclassified (specify)
TOTAL Miscellaneous Local Sources 100,000 100,000
B3001 87,65487,654St Aid, State Revenue Sharing
B3902 11,67431,102St Aid, Planning Studies
TOTAL State Aid 118,756 99,328
TOTAL Revenues 1,681,040 2,177,427
B5031 103181Interfund Transfers
TOTAL Interfund Transfers 181 103
TOTAL Other Sources 181 103
TOTAL Revenues 1,681,221 2,177,530
Page 14 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2017 EdpCode 2018
Expenditures
B13204 2,4502,200Auditor, Contr Expend
TOTAL Auditor 2,200 2,450
B14204 51,14370,899Law, Contr Expend
TOTAL Law 70,899 51,143
B16504 16,7687,525Central Comm System, Contr Expend
TOTAL Central Comm System 7,525 16,768
B16704 10,45811,963Central Print & Mail, Contr Expend
TOTAL Central Print & Mail 11,963 10,458
B16802Central Data Process & Cap Outlay
B16804 18,43932,438Central Data Process, Contr Expend
TOTAL Central Data Process 32,438 18,439
B19104 13,25012,140Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 12,140 13,250
B19504 1,0541,164Taxes & Assess On Munic Prop, Contr Expend
TOTAL Taxes & Assess On Munic Prop 1,164 1,054
TOTAL General Government Support 138,328 113,562
B80101 513,878447,856Zoning, Pers Serv
B80102Zoning, Equip & Cap Outlay
B80104 19,60419,154Zoning, Contr Expend
TOTAL Zoning 467,010 533,482
B80201 363,138359,243Planning, Pers Serv
B80204 62,28281,632Planning, Contr Expend
TOTAL Planning 440,875 425,420
TOTAL Home And Community Services 907,885 958,902
B90108 105,426106,388State Retirement, Empl Bnfts
B90308 65,02760,358Social Security , Empl Bnfts
B90408 27,85417,188Worker's Compensation, Empl Bnfts
B90458 1,9771,712Life Insurance, Empl Bnfts
B90558 642687Disability Insurance, Empl Bnfts
B90608 177,840159,322Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 345,655 378,766
TOTAL Expenditures 1,391,869 1,451,230
B99019 86,30081,100Transfers, Other Funds
TOTAL Operating Transfers 81,100 86,300
TOTAL Other Uses 81,100 86,300
TOTAL Expenditures 1,472,969 1,537,530
Page 15 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(B) GENERAL TOWN-OUTSIDE VG
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 953,572 B8021 1,072,768
Prior Period Adj -Decrease In Fund Balance 89,056 B8015
Restated Fund Balance - Beg of Year 864,516 B8022 1,072,768
ADD - REVENUES AND OTHER SOURCES 1,681,221 2,177,530
DEDUCT - EXPENDITURES AND OTHER USES 1,472,969 1,537,530
Fund Balance - End of Year 1,072,768 B8029 1,712,768
Page 16 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Non Property Tax Items 1,068,000 B1199N 1,268,000
Est Rev - Departmental Income 203,000 B1299N 213,000
Est Rev - Use of Money And Property 500 B2499N 500
Est Rev - Miscellaneous Local Sources 100,000 B2799N 28,000
Est Rev - State Aid 171,650 B3099N 87,650
1,543,150 1,597,150TOTAL Estimated Revenues
Appropriated Fund Balance 350,920 B599N 260,370
350,920 260,370TOTAL Estimated Other Sources
1,894,070 1,857,520TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 17
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
EdpCode 20192018
Appropriations
App - General Government Support 175,145 B1999N 184,170
App - Home And Community Services 1,185,300 B8999N 1,167,350
App - Employee Benefits 447,325 B9199N 418,000
1,807,770 1,769,520TOTAL Appropriations
App - Interfund Transfer 86,300 B9999N 88,000
86,300 88,000TOTAL Other Uses
1,894,070 1,857,520TOTAL Appropriations
OSC Municipality Code 500342300000Page 18
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(DA) HIGHWAY-TOWN-WIDE
Balance Sheet
Assets
Cash In Time Deposits DA201 298,654
TOTAL Cash 0 298,654
Prepaid Expenses DA480 6,747
TOTAL Prepaid Expenses 0 6,747
TOTAL Assets 0 305,401
OSC Municipality Code 500342300000Page 19
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(DA) HIGHWAY-TOWN-WIDE
2017 EdpCode 2018Code Description
Balance Sheet
DA601Accrued Liabilities 14,491
TOTAL Accrued Liabilities 14,4910
DA630Due To Other Funds 27,510
TOTAL Due To Other Funds 27,5100
0 42,001TOTAL Liabilities
Deferred Inflows of Resources
DA691Deferred Inflow of Resources 20,276
TOTAL Deferred Inflows of Resources 20,2760
0 20,276TOTAL Deferred Inflows of Resources
Fund Balance
DA806Not in Spendable Form 6,747
TOTAL Nonspendable Fund Balance 6,7470
DA915Assigned Unappropriated Fund Balance 236,378
TOTAL Assigned Fund Balance 236,3780
0 243,125TOTAL Fund Balance
0 305,402TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 20
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2017 EdpCode 2018
Revenues
DA1001 800,000Real Property Taxes
TOTAL Real Property Taxes 0 800,000
DA1081 3,089Other Payments In Lieu of Taxes
TOTAL Real Property Tax Items 0 3,089
DA2302 20,690Snow Removal Services-Other Govts
TOTAL Intergovernmental Charges 0 20,690
DA2401 528Interest And Earnings
TOTAL Use of Money And Property 0 528
TOTAL Revenues 0 824,307
DA5031 150,000Interfund Transfers
TOTAL Interfund Transfers 0 150,000
TOTAL Other Sources 0 150,000
TOTAL Revenues 0 974,307
Page 21 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2017 EdpCode 2018
Expenditures
DA19104 8,458Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 0 8,458
TOTAL General Government Support 0 8,458
DA51301 7,131Machinery, Pers Serv
DA51302 118,272Machinery, Equip & Cap Outlay
DA51304 11,164Machinery, Contr Expend
TOTAL Machinery 0 136,567
DA51421 221,648Snow Removal, Pers Serv
DA51424 250,855Snow Removal, Contr Expend
TOTAL Snow Removal 0 472,503
TOTAL Transportation 0 609,070
DA90108 26,764State Retirement, Empl Bnfts
DA90308 15,824Social Security , Empl Bnfts
DA90408 13,093Worker's Compensation, Empl Bnfts
DA90458 485Life Insurance, Empl Bnfts
DA90558 175Disability Insurance, Empl Bnfts
DA90608 57,313Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 0 113,654
TOTAL Expenditures 0 731,182
TOTAL Expenditures 0 731,182
Page 22 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(DA) HIGHWAY-TOWN-WIDE
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year DA8021
Restated Fund Balance - Beg of Year DA8022
ADD - REVENUES AND OTHER SOURCES 974,307
DEDUCT - EXPENDITURES AND OTHER USES 731,182
Fund Balance - End of Year DA8029 243,125
Page 23 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Real Property Taxes DA1049N 803,000
Est Rev - Intergovernmental Charges DA2399N 10,000
Est Rev - Use of Money And Property DA2499N 750
0 813,750TOTAL Estimated Revenues
Appropriated Fund Balance DA599N
0 0TOTAL Estimated Other Sources
0 813,750TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 24
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20192018
Appropriations
App - Transportation DA5999N 554,045
App - Employee Benefits DA9199N 132,795
Unappropriated Revenues DA990N 98,910
0 785,750TOTAL Appropriations
App - Interfund Transfer DA9999N 28,000
0 28,000TOTAL Other Uses
0 813,750TOTAL Appropriations
OSC Municipality Code 500342300000Page 25
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(DB) HIGHWAY-PART-TOWN
Balance Sheet
Assets
Cash 1,805,526 DB200 2,223,082
Petty Cash 200 DB210 200
TOTAL Cash 1,805,726 2,223,282
Due From Other Funds 87,149 DB391 112,975
TOTAL Due From Other Funds 87,149 112,975
Due From Other Governments 396,780 DB440 138,067
TOTAL Due From Other Governments 396,780 138,067
Prepaid Expenses 26,034 DB480 22,556
TOTAL Prepaid Expenses 26,034 22,556
Cash Special Reserves 329,321 DB230 363,317
TOTAL Restricted Assets 329,321 363,317
TOTAL Assets 2,645,010 2,860,197
OSC Municipality Code 500342300000Page 26
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(DB) HIGHWAY-PART-TOWN
2017 EdpCode 2018Code Description
Balance Sheet
DB601Accrued Liabilities 153,493143,448
TOTAL Accrued Liabilities 153,493143,448
DB630Due To Other Funds 10,085
TOTAL Due To Other Funds 010,085
153,533 153,493TOTAL Liabilities
Deferred Inflows of Resources
DB691Deferred Inflow of Resources 36,375223,966
TOTAL Deferred Inflows of Resources 36,375223,966
223,966 36,375TOTAL Deferred Inflows of Resources
Fund Balance
DB806Not in Spendable Form 22,55626,034
TOTAL Nonspendable Fund Balance 22,55626,034
DB867Reserve for Emp Benefits & Acc Liabilities 79,41279,321
DB878Capital Reserve 283,905250,000
DB899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 363,317329,321
DB914Assigned Appropriated Fund Balance 241,050318,563
DB915Assigned Unappropriated Fund Balance 2,043,4061,593,593
TOTAL Assigned Fund Balance 2,284,4561,912,156
2,267,511 2,670,329TOTAL Fund Balance
2,645,010 2,860,197TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 27
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(DB) HIGHWAY-PART-TOWN
Code Description 2017 EdpCode 2018
Revenues
DB1001 1,400,0001,250,000Real Property Taxes
TOTAL Real Property Taxes 1,250,000 1,400,000
DB1081 7,491Other Payments In Lieu of Taxes
TOTAL Real Property Tax Items 0 7,491
DB1120 1,800,0002,084,969Sales Tax (from County)
TOTAL Non Property Tax Items 2,084,969 1,800,000
DB2300 1,421945Transportation Services, Other Govts
DB230214,268Snow Removal Services-Other Govts
TOTAL Intergovernmental Charges 15,214 1,421
DB2401 4,9632,661Interest And Earnings
TOTAL Use of Money And Property 2,661 4,963
DB2590500Permits, Other
TOTAL Licenses And Permits 500 0
DB26502,171Sales of Scrap & Excess Materials
DB2665 33,61658,260Sales of Equipment
DB2680 12,6001,947Insurance Recoveries
DB2690180,000Other Compensation For Loss
TOTAL Sale of Property And Compensation For Loss 242,378 46,216
DB2701 15,090760Refunds of Prior Year's Expenditures
DB2770 3,9687,718Unclassified (specify)
TOTAL Miscellaneous Local Sources 8,478 19,058
DB3501 132,646132,581St Aid, Consolidated Highway Aid
TOTAL State Aid 132,581 132,646
TOTAL Revenues 3,736,781 3,411,795
TOTAL Revenues 3,736,781 3,411,795
Page 28 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(DB) HIGHWAY-PART-TOWN
Code Description 2017 EdpCode 2018
Expenditures
DB17104 38,87437,162Administration-Contractual
TOTAL Administration-Contractual 37,162 38,874
DB19104 28,49334,854Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 34,854 28,493
TOTAL General Government Support 72,016 67,367
DB51101 299,977310,961Maint of Streets, Pers Serv
DB51104 192,545197,907Maint of Streets, Contr Expend
TOTAL Maint of Streets 508,868 492,522
DB51121 76,15434,974Perm Improve Highway, Pers Serv
DB51122563,919Perm Improve Highway, Equip & Cap Outlay
DB51124 788,245203,353Perm Improve Highway, Contr Expend
TOTAL Perm Improve Highway 802,246 864,399
DB51301 90,23888,486Machinery, Pers Serv
DB51302 202,386334,610Machinery, Equip & Cap Outlay
DB51304 98,23697,106Machinery, Contr Expend
TOTAL Machinery 520,202 390,860
DB51401 208,887192,691Brush And Weeds, Pers Serv
DB51404 25,70021,859Brush And Weeds, Contr Expend
TOTAL Brush And Weeds 214,550 234,587
DB51421168,011Snow Removal, Pers Serv
DB51424190,101Snow Removal, Contr Expend
TOTAL Snow Removal 358,112 0
TOTAL Transportation 2,403,978 1,982,368
DB90108 86,805103,106State Retirement, Empl Bnfts
DB90308 58,73466,415Social Security, Empl Bnfts
DB90408 41,89756,460Worker's Compensation, Empl Bnfts
DB90458 1,5681,922Life Insurance, Empl Bnfts
DB905084,857Unemployment Insurance, Empl Bnfts
DB90558 472594Disability Insurance, Empl Bnfts
DB90608 215,608181,175Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 414,529 405,084
TOTAL Expenditures 2,890,523 2,454,819
DB99019 554,158378,225Transfers, Other Funds
TOTAL Operating Transfers 378,225 554,158
TOTAL Other Uses 378,225 554,158
TOTAL Expenditures 3,268,748 3,008,977
Page 29 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(DB) HIGHWAY-PART-TOWN
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 1,827,332 DB8021 2,267,504
Prior Period Adj -Increase In Fund Balance DB8012 7
Prior Period Adj -Decrease In Fund Balance 27,861 DB8015
Restated Fund Balance - Beg of Year 1,799,471 DB8022 2,267,511
ADD - REVENUES AND OTHER SOURCES 3,736,781 3,411,795
DEDUCT - EXPENDITURES AND OTHER USES 3,268,748 3,008,977
Fund Balance - End of Year 2,267,504 DB8029 2,670,329
Page 30 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(DB) HIGHWAY-PART-TOWN
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Real Property Taxes 1,400,000 DB1049N 1,447,000
Est Rev - Non Property Tax Items 1,650,000 DB1199N 1,550,000
Est Rev - Intergovernmental Charges 0 DB2399N
Est Rev - Use of Money And Property 1,750 DB2499N 2,000
Est Rev - Sale of Prop And Comp For Loss 25,000 DB2699N 100,000
Est Rev - State Aid 95,000 DB3099N 100,000
3,171,750 3,199,000TOTAL Estimated Revenues
Estimated - Proceeds of Obligations 0 DB5799N
Appropriated Fund Balance 318,563 DB599N 241,050
318,563 241,050TOTAL Estimated Other Sources
3,490,313 3,440,050TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 31
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(DB) HIGHWAY-PART-TOWN
Budget Summary
EdpCode 20192018
Appropriations
App - Transportation 2,642,175 DB5999N 2,581,240
App - Employee Benefits 443,980 DB9199N 462,880
3,086,155 3,044,120TOTAL Appropriations
App - Interfund Transfer 404,158 DB9999N 395,930
404,158 395,930TOTAL Other Uses
3,490,313 3,440,050TOTAL Appropriations
OSC Municipality Code 500342300000Page 32
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(ES) ENTERPRISE SEWER
Statement of Net Position
Assets
Cash ES200 2,738,835
TOTAL Cash 0 2,738,835
Sewer Rents Receivable ES360 532,117
TOTAL Other Receivables (net) 0 532,117
Cash Special Reserves ES230 12,046
TOTAL Restricted Assets 0 12,046
Machinery And Equipment ES104 446,281
Construction Work In Progress ES105 150,179
Infrastructure ES106 2,411,297
TOTAL Fixed Assets (net) 0 3,007,757
Deferred Outflow of Resources ES495 24,533
Deferred Outflows of Resources - Pensions ES496 45,480
TOTAL Deferred Outflows of Resources 0 70,013
TOTAL Assets 0 6,360,768
OSC Municipality Code 500342300000Page 33
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(ES) ENTERPRISE SEWER
2017 EdpCode 2018Code Description
Statement of Net Position
ES601Accrued Liabilities 495,286
TOTAL Accrued Liabilities 495,2860
ES638Net Pension Liability -Proportionate Share 9,115
ES683Total OPEB Liability 341,305
ES687Compensated Absences 11,526
TOTAL Other Liabilities 361,9460
ES630Due To Other Funds 24,475
TOTAL Due To Other Funds 24,4750
ES631Due To Other Governments 16,000
TOTAL Due To Other Governments 16,0000
0 897,707TOTAL Liabilities
Deferred Inflows of Resources
ES691Deferred Inflow of Resources 4,703
ES697Deferred Inflows of Resources - Pensions 39,517
TOTAL Deferred Inflows of Resources 44,2200
0 44,220TOTAL Deferred Inflows of Resources
Fund Balance
ES920Net Assets-Invsted In Cap Asts, Net Rltd D 3,007,757
ES923Net Assets-Restricted For Other Purposes 12,046
ES924Net Assets-Unrestricted (deficit) 2,399,038
TOTAL Net Position 5,418,8410
0 5,418,841TOTAL Fund Balance
0 6,360,768TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 34
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(ES) ENTERPRISE SEWER
Code Description 2017 EdpCode 2018
Revenues
ES2120 2,566,117Sewer Rents
ES2128 15,341Int & Penalties On Sewer Accts
TOTAL Charges For Services Within Locality 0 2,581,458
ES2401 5,358Interest And Earnings
TOTAL Use of Money And Property 0 5,358
ES2701 5,741Refunds of Prior Year's Expenditures
TOTAL Other 0 5,741
TOTAL Revenues 0 2,592,557
ES1028 9,810Special Assessments Ad Valorem
ES1030 188,086Special Assessments
TOTAL Real Property Taxes 0 197,896
TOTAL Taxes 0 197,896
TOTAL Revenues 0 2,790,453
Page 35 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(ES) ENTERPRISE SEWER
Code Description 2017 EdpCode 2018
Expenses
ES17101 26,591Adminstration-Personal Services
TOTAL Adminstration-Personal Services 0 26,591
ES81201 219,138Sanitary Sewers, Pers Serv
TOTAL Sanitary Sewers 0 219,138
TOTAL Personal Services 0 245,729
ES17104 49,161Administration-Contractual
TOTAL Administration-Contractual 0 49,161
ES19944 148,873Depreciation
TOTAL Depreciation 0 148,873
ES81204 488,701Sanitary Sewers, Contr Expend
TOTAL Sanitary Sewers 0 488,701
ES81304 1,516,815Sewage Treatment And Disposal-Contr Expend
TOTAL Sewage Treatment And Disposal-Contr Expend 0 1,516,815
TOTAL Contractual Expenses 0 2,203,550
ES17108Administration-Empl Ben
TOTAL Administration-Empl Ben 0 0
ES81208 107,803Sanitary Sewers, Empl Bnfts
TOTAL Sanitary Sewers 0 107,803
TOTAL Employee Benefits 0 107,803
TOTAL Expenses 0 2,557,082
ES99019 181,800Transfers, Other Funds
TOTAL Transfers 0 181,800
TOTAL Other Uses 0 181,800
TOTAL Expenses 0 2,738,882
Page 36 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(ES) ENTERPRISE SEWER
Code Description 2017 EdpCode 2018
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Net Position - Beginning of Year ES8021
Prior Period Adj -Increase In Net Position ES8012 5,367,270
Restated Net Position - Beg of Year ES8022 5,367,270
ADD - REVENUES AND OTHER SOURCES 2,790,453
DEDUCT - EXPENDITURES AND OTHER USES 2,738,882
Net Position - End of Year ES8029 5,418,841
Page 37 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(ES) ENTERPRISE SEWER
Cash Flow
Cash Rec'd From Providing Svcs ES7111 2,541,982
Cash Payments Contr Exp ES7112 -1,530,862
Cash Payments Pers Svcs & Bnfts ES7113 -379,744
TOTAL Depreciation 0 631,376
Real Property Taxes ES7121 197,896
Operating Grants Rec'd ES7122 -41,669
Transfers To/from Other Funds ES7123 -181,800
TOTAL Capital Outlay 0 -25,573
Interest Expense (capital)ES7133
Payments To Contractors ES7136 -467,233
TOTAL Cash 0 -467,233
Interest Income ES7153 5,358
TOTAL Cash Flows From Investing Activities 0 5,358
Net Inc(dec) In Cash&cash Equiv ES7161 143,928
Cash&cash Equiv Beg of Year ES7171 2,606,953
0 2,750,881
Operating Income (loss)ES7181 30,117
Depreciation ES7182 148,873
Inc/dec In Assets-Other Than Cash ES7183 -80,463
Inc/dec In Liabilities Other Than Cash ES7184 532,849
TOTAL Reconciliation of Operating Income To Cash 0 631,376
OSC Municipality Code 500342300000Page 38
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(EW) ENTERPRISE WATER
Statement of Net Position
Assets
Cash EW200 2,820,848
TOTAL Cash 0 2,820,848
Water Rents Receivable EW350 612,659
Accounts Receivable EW380 5,235
TOTAL Other Receivables (net) 0 617,894
Due From Other Governments EW440 1,694,237
TOTAL Due From Other Governments 0 1,694,237
Cash Special Reserves EW230 23,838
TOTAL Restricted Assets 0 23,838
Machinery And Equipment EW104 345,721
Construction Work In Progress EW105 2,233,209
Infrastructure EW106 12,080,949
TOTAL Fixed Assets (net) 0 14,659,879
Deferred Outflow of Resources EW495 21,160
Deferred Outflows of Resources - Pensions EW496 80,294
TOTAL Deferred Outflows of Resources 0 101,454
TOTAL Assets 0 19,918,150
OSC Municipality Code 500342300000Page 39
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(EW) ENTERPRISE WATER
2017 EdpCode 2018Code Description
Statement of Net Position
EW601Accrued Liabilities 281,182
TOTAL Accrued Liabilities 281,1820
EW638Net Pension Liability -Proportionate Share 16,372
EW683Total OPEB Liability 477,330
EW687Compensated Absences 8,928
EW689Other Long Term Debt
TOTAL Other Liabilities 502,6300
EW630Due To Other Funds 11,578
TOTAL Due To Other Funds 11,5780
EW628Bonds Payable 12,617,911
EW629Bond Interest And Matured Bonds Payable 157,199
TOTAL Bond And Long Term Liabilities 12,775,1100
0 13,570,500TOTAL Liabilities
Deferred Inflows of Resources
EW691Deferred Inflow of Resources 15,567
EW697Deferred Inflows of Resources - Pensions 71,285
TOTAL Deferred Inflows of Resources 86,8520
0 86,852TOTAL Deferred Inflows of Resources
Fund Balance
EW920Net Assets-Invsted In Cap Asts, Net Rltd D 3,711,468
EW923Net Assets-Restricted For Other Purposes 23,838
EW924Net Assets-Unrestricted (deficit) 2,525,492
TOTAL Net Position 6,260,7980
0 6,260,798TOTAL Fund Balance
0 19,918,150TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 40
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(EW) ENTERPRISE WATER
Code Description 2017 EdpCode 2018
Revenues
EW2140 3,145,998Metered Water Sales
EW2144 18,848Water Service Charges
EW2148 26,867Interest & Penalties On Water Rents
TOTAL Charges For Services Within Locality 0 3,191,713
EW2401 2,106Interest And Earnings
TOTAL Use of Money And Property 0 2,106
EW2770 5,824Unclassified (specify)
TOTAL Other 0 5,824
TOTAL Revenues 0 3,199,643
EW1028 8,656Special Assessments Ad Valorem
EW1030 983,208Special Assessments
TOTAL Real Property Taxes 0 991,864
TOTAL Taxes 0 991,864
TOTAL Revenues 0 4,191,507
Page 41 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(EW) ENTERPRISE WATER
Code Description 2017 EdpCode 2018
Expenses
EW83101 46,389Water Administration-Pers Serv
TOTAL Water Administration-Pers Serv 0 46,389
EW83401 143,949Transportation And Distribution-Pers Serv
TOTAL Transportation And Distribution-Pers Serv 0 143,949
TOTAL Personal Services 0 190,338
EW17104 77,430Administration-Contractual
TOTAL Administration-Contractual 0 77,430
EW19944 427,244Depreciation
TOTAL Depreciation 0 427,244
EW83104 33,350Water Administration-Contr Expend
TOTAL Water Administration-Contr Expend 0 33,350
EW83204 2,147,293Source Supply Pwr & Pump Contr Expend
TOTAL Source Supply Pwr & Pump Contr Expend 0 2,147,293
EW83404 271,799Transportation And Distribution-Contr Expe
TOTAL Transportation And Distribution-Contr Expe 0 271,799
TOTAL Contractual Expenses 0 2,957,116
EW83108 34,899Water Administration-Empl Bnfts
TOTAL Water Administration-Empl Bnfts 0 34,899
EW83408 108,288Transportation And Distribution-Empl Bnfts
TOTAL Transportation And Distribution-Empl Bnfts 0 108,288
TOTAL Employee Benefits 0 143,187
EW97107 206,068Debt Interest, Serial Bonds
TOTAL Interest Expense 0 206,068
TOTAL Expenses 0 3,496,709
EW99019 2,439,084Transfers, Other Funds
TOTAL Transfers 0 2,439,084
TOTAL Other Uses 0 2,439,084
TOTAL Expenses 0 5,935,793
Page 42 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(EW) ENTERPRISE WATER
Code Description 2017 EdpCode 2018
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Net Position - Beginning of Year EW8021
Prior Period Adj -Increase In Net Position EW8012 8,005,084
Restated Net Position - Beg of Year EW8022 8,005,084
ADD - REVENUES AND OTHER SOURCES 4,191,507
DEDUCT - EXPENDITURES AND OTHER USES 5,935,793
Net Position - End of Year EW8029 6,260,798
Page 43 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(EW) ENTERPRISE WATER
Cash Flow
Cash Rec'd From Providing Svcs EW7111 3,190,970
Cash Payments Contr Exp EW7112 -2,484,479
Cash Payments Pers Svcs & Bnfts EW7113 -381,884
TOTAL Depreciation 0 324,607
Real Property Taxes EW7121 991,864
Operating Grants Rec'd EW7122 1,937,426
Transfers To/from Other Funds EW7123 -2,439,084
TOTAL Capital Outlay 0 490,206
Proceeds of Debt (capital)EW7131 2,382,411
Principal Payments Debt (capital)EW7132 -748,659
Interest Expense (capital)EW7133 -200,872
Payments To Contractors EW7136 -96,199
TOTAL Cash 0 1,336,681
Interest Income EW7153 2,106
TOTAL Cash Flows From Investing Activities 0 2,106
Net Inc(dec) In Cash&cash Equiv EW7161 2,153,600
Cash&cash Equiv Beg of Year EW7171 691,086
0 2,844,686
Operating Income (loss)EW7181 -93,693
Depreciation EW7182 427,244
Inc/dec In Assets-Other Than Cash EW7183 -47,129
Inc/dec In Liabilities Other Than Cash EW7184 49,098
Other Reconciling Items EW7185 -10,913
TOTAL Reconciliation of Operating Income To Cash 0 324,607
OSC Municipality Code 500342300000Page 44
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(FX) WATER
Balance Sheet
Assets
Cash 667,275 FX200
TOTAL Cash 667,275 0
Water Rents Receivable 261,927 FX350
Accounts Receivable FX380
TOTAL Other Receivables (net) 261,927 0
Due From Other Funds 1,980,305 FX391
TOTAL Due From Other Funds 1,980,305 0
Due From Other Governments 24,737 FX440
TOTAL Due From Other Governments 24,737 0
Prepaid Expenses 7,470 FX480
TOTAL Prepaid Expenses 7,470 0
Cash Special Reserves 23,811 FX230
TOTAL Restricted Assets 23,811 0
TOTAL Assets 2,965,524 0
OSC Municipality Code 500342300000Page 45
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(FX) WATER
2017 EdpCode 2018Code Description
Balance Sheet
FX601Accrued Liabilities 42,317
TOTAL Accrued Liabilities 042,317
FX630Due To Other Funds 55,046
TOTAL Due To Other Funds 055,046
97,363 0TOTAL Liabilities
Deferred Inflows of Resources
FX691Deferred Inflow of Resources 47,745
TOTAL Deferred Inflows of Resources 047,745
47,745 0TOTAL Deferred Inflows of Resources
Fund Balance
FX806Not in Spendable Form 7,470
TOTAL Nonspendable Fund Balance 07,470
FX867Reserve for Emp Benefits & Acc Liabilities 23,811
FX899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 023,811
FX914Assigned Appropriated Fund Balance
FX915Assigned Unappropriated Fund Balance 2,789,135
TOTAL Assigned Fund Balance 02,789,135
2,820,416 0TOTAL Fund Balance
2,965,524 0TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 46
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(FX) WATER
Code Description 2017 EdpCode 2018
Revenues
FX10288,600Special Assessments Ad Valorem
FX1030883,736Special Assessments
TOTAL Real Property Taxes 892,336 0
FX21403,030,587Metered Water Sales
FX214415,215Water Service Charges
FX214830,744Interest & Penalties On Water Rents
TOTAL Departmental Income 3,076,546 0
FX2378405Service For Other Govts
TOTAL Intergovernmental Charges 405 0
FX24011,255Interest And Earnings
TOTAL Use of Money And Property 1,255 0
FX26651,000Sales of Equipment
FX268010,832Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 11,832 0
FX2770405Unclassified (specify)
TOTAL Miscellaneous Local Sources 405 0
TOTAL Revenues 3,982,779 0
TOTAL Revenues 3,982,779 0
Page 47 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(FX) WATER
Code Description 2017 EdpCode 2018
Expenditures
FX142046,592Law, Contr Expend
TOTAL Law 6,592 0
FX167044,436Central Print & Mail, Contr Expend
TOTAL Central Print & Mail 4,436 0
FX16802Central Data Process & Cap Outlay
FX1680417,338Central Data Process, Contr Expend
TOTAL Central Data Process 17,338 0
FX171049,973Administration-Contractual
TOTAL Administration-Contractual 9,973 0
FX1910430,314Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 30,314 0
TOTAL General Government Support 68,652 0
FX8310144,124Water Administration, Pers Serv
FX8310425,832Water Administration, Contr Expend
TOTAL Water Administration 69,956 0
FX83401180,902Water Trans & Distrib, Pers Serv
FX83402100,383Water Trans & Distrib, Equip & Cap Outlay
FX83404235,829Water Trans & Distrib, Contr Expend
TOTAL Water Trans & Distrib 517,114 0
FX835042,068,897Common Water Supply, Contr Expend
TOTAL Common Water Supply 2,068,897 0
TOTAL Home And Community Services 2,655,967 0
FX9010829,386State Retirement, Empl Bnfts
FX9030812,700Social Security, Empl Bnfts
FX904086,172Workers Compensation, Empl Bnfts
FX90458370Life Insurance, Empl Bnfts
FX90508823Unemployment Insurance, Empl Bnfts
FX90558159Disability Insurance, Empl Bnfts
FX9060849,248Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 98,858 0
TOTAL Expenditures 2,823,478 0
FX99019986,723Transfers, Other Funds
TOTAL Operating Transfers 986,723 0
TOTAL Other Uses 986,723 0
TOTAL Expenditures 3,810,201 0
Page 48 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(FX) WATER
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,647,841 FX8021 2,820,419
Prior Period Adj -Decrease In Fund Balance FX8015 2,820,419
Restated Fund Balance - Beg of Year 2,647,841 FX8022
ADD - REVENUES AND OTHER SOURCES 3,982,779
DEDUCT - EXPENDITURES AND OTHER USES 3,810,201
Fund Balance - End of Year 2,820,419 FX8029
Page 49 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(FX) WATER
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Real Property Taxes 992,208 FX1049N 0
Est Rev - Departmental Income 3,337,000 FX1299N 0
Est Rev - Use of Money And Property 2,000 FX2499N 0
4,331,208 0TOTAL Estimated Revenues
Estimated - Proceeds of Obligations 2,750,000 FX5799N 0
Appropriated Fund Balance FX599N 0
2,750,000 0TOTAL Estimated Other Sources
7,081,208 0TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 50
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(FX) WATER
Budget Summary
EdpCode 20192018
Appropriations
App - General Government Support 80,888 FX1999N 0
App - Home And Community Services 5,787,400 FX8999N 0
App - Employee Benefits 152,300 FX9199N 0
6,020,588 0TOTAL Appropriations
Other Budgetary Purposes 40,689 FX962N
App - Interfund Transfer 1,019,931 FX9999N 0
1,060,620 0TOTAL Other Uses
7,081,208 0TOTAL Appropriations
OSC Municipality Code 500342300000Page 51
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(G) SEWER
Balance Sheet
Assets
Cash 2,594,919 G200
TOTAL Cash 2,594,919 0
Sewer Rents Receivable 345,110 G360
Accounts Receivable 2,259 G380
TOTAL Other Receivables (net) 347,368 0
Prepaid Expenses 3,632 G480
TOTAL Prepaid Expenses 3,632 0
Cash Special Reserves 12,034 G230
TOTAL Restricted Assets 12,034 0
TOTAL Assets 2,957,954 0
OSC Municipality Code 500342300000Page 52
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(G) SEWER
2017 EdpCode 2018Code Description
Balance Sheet
G601Accrued Liabilities 27,766
TOTAL Accrued Liabilities 027,766
G630Due To Other Funds 58,144
TOTAL Due To Other Funds 058,144
G631Due To Other Governments 24,000
TOTAL Due To Other Governments 024,000
109,910 0TOTAL Liabilities
Deferred Inflows of Resources
G691Deferred Inflow of Resources 9,618
TOTAL Deferred Inflows of Resources 09,618
9,618 0TOTAL Deferred Inflows of Resources
Fund Balance
G806Not in Spendable Form 3,632
TOTAL Nonspendable Fund Balance 03,632
G867Reserve for Emp Benefits & Acc Liabilities 12,034
G899Other Restricted Fund Balance
TOTAL Restricted Fund Balance 012,034
G914Assigned Appropriated Fund Balance 638,624
G915Assigned Unappropriated Fund Balance 2,184,136
TOTAL Assigned Fund Balance 02,822,760
2,838,426 0TOTAL Fund Balance
2,957,954 0TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 53
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(G) SEWER
Code Description 2017 EdpCode 2018
Revenues
G10289,600Special Assessments Ad Valorem
G1030192,230Special Assessments
TOTAL Real Property Taxes 201,830 0
G21202,249,344Sewer Rents
G212816,650Interest & Penalties On Sewer Accts
TOTAL Departmental Income 2,265,994 0
G24013,403Interest And Earnings
TOTAL Use of Money And Property 3,403 0
G2665Sales of Equipment
TOTAL Sale of Property And Compensation For Loss 0 0
G27018,000Refunds of Prior Year's Expenditures
TOTAL Miscellaneous Local Sources 8,000 0
TOTAL Revenues 2,479,228 0
TOTAL Revenues 2,479,228 0
Page 54 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(G) SEWER
Code Description 2017 EdpCode 2018
Expenditures
G1710431,704Administration-Contractual
TOTAL Administration-Contractual 31,704 0
G1910413,740Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 13,740 0
TOTAL General Government Support 45,444 0
G8110125,843Sewer Administration, Pers Serv
G81104741Sewer Administration, Contr Expend
TOTAL Sewer Administration 26,584 0
G81201123,134Sanitary Sewers, Pers Serv
G81202223,775Sanitary Sewers, Equip & Cap Outlay
G81204276,057Sanitary Sewers, Contr Expend
TOTAL Sanitary Sewers 622,966 0
G815041,608,512Joint Sewer Project, Contr Expend
TOTAL Joint Sewer Project 1,608,512 0
TOTAL Home And Community Services 2,258,062 0
G9010814,188State Retirement, Empl Bnfts
G903086,806Social Security , Empl Bnfts
G904082,666Worker's Compensation, Empl Bnfts
G90458208Life Insurance, Empl Bnfts
G90508329Unemployment Insurance, Empl Bnfts
G9055864Disability Insurance, Empl Bnfts
G9060828,219Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 52,480 0
TOTAL Expenditures 2,355,986 0
G99019175,500Transfers, Other Funds
TOTAL Operating Transfers 175,500 0
TOTAL Other Uses 175,500 0
TOTAL Expenditures 2,531,486 0
Page 55 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(G) SEWER
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 2,815,519 G8021 2,838,426
Prior Period Adj -Increase In Fund Balance 75,166 G8012 -2,838,426
Restated Fund Balance - Beg of Year 2,890,685 G8022
ADD - REVENUES AND OTHER SOURCES 2,479,228
DEDUCT - EXPENDITURES AND OTHER USES 2,531,486
Fund Balance - End of Year 2,838,426 G8029
Page 56 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(G) SEWER
Budget Summary
EdpCode 20192018
Estimated Revenues
Est Rev - Real Property Taxes 198,084 G1049N 0
Est Rev - Departmental Income 2,463,500 G1299N 0
Est Rev - Use of Money And Property 2,000 G2499N 0
2,663,584 0TOTAL Estimated Revenues
Appropriated Fund Balance 638,624 G599N 0
638,624 0TOTAL Estimated Other Sources
3,302,208 0TOTAL Estimated Revenues
OSC Municipality Code 500342300000Page 57
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description
(G) SEWER
Budget Summary
EdpCode 20192018
Appropriations
App - General Government Support 60,888 G1999N 0
App - Home And Community Services 2,982,000 G8999N 0
App - Employee Benefits 77,520 G9199N 0
3,120,408 0TOTAL Appropriations
App - Interfund Transfer 181,800 G9999N 0
181,800 0TOTAL Other Uses
3,302,208 0TOTAL Appropriations
OSC Municipality Code 500342300000Page 58
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(H) CAPITAL PROJECTS
Balance Sheet
Assets
Cash 548,852 H200 1,042,404
TOTAL Cash 548,852 1,042,404
Due From Other Governments 126 H440 60,891
TOTAL Due From Other Governments 126 60,891
TOTAL Assets 548,977 1,103,295
OSC Municipality Code 500342300000Page 59
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(H) CAPITAL PROJECTS
2017 EdpCode 2018Code Description
Balance Sheet
H601Accrued Liabilities 103,41923,098
TOTAL Accrued Liabilities 103,41923,098
H630Due To Other Funds 1,980,305
TOTAL Due To Other Funds 01,980,305
2,003,403 103,419TOTAL Liabilities
Fund Balance
H913Committed Fund Balance 999,876
TOTAL Committed Fund Balance 999,8760
H917Unassigned Fund Balance -1,454,426
TOTAL Unassigned Fund Balance 0-1,454,426
-1,454,426 999,876TOTAL Fund Balance
548,977 1,103,295TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 60
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2017 EdpCode 2018
Revenues
H2397Capital Projects-Other Local Govts
TOTAL Intergovernmental Charges 0 0
H2401 808431Interest And Earnings
TOTAL Use of Money And Property 431 808
H3097 60,765St Aid-Capital Projects
H3897126St Aid, Culture & Rec-Capital Proj
TOTAL State Aid 126 60,765
TOTAL Revenues 556 61,573
H5031 2,468,68495,500Interfund Transfers
TOTAL Interfund Transfers 95,500 2,468,684
H5710Serial Bonds
TOTAL Proceeds of Obligations 0 0
TOTAL Other Sources 95,500 2,468,684
TOTAL Revenues 96,056 2,530,257
Page 61 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2017 EdpCode 2018
Expenditures
H54102 75,956100,379Sidewalks, Equip & Cap Outlay
TOTAL Sidewalks 100,379 75,956
TOTAL Transportation 100,379 75,956
H79972157Other Culture And Recreation
TOTAL Other Culture And Recreation 157 0
TOTAL Culture And Recreation 157 0
H83402817,790Water Trans & Distrib, Equip & Cap Outlay
TOTAL Water Trans & Distrib 817,790 0
H83972Water Capital Projects, Equip & Cap Outlay
TOTAL Water Capital Projects 0 0
TOTAL Home And Community Services 817,790 0
TOTAL Expenditures 918,326 75,956
H9901970,345Transfers, Other Funds
TOTAL Operating Transfers 70,345 0
TOTAL Other Uses 70,345 0
TOTAL Expenditures 988,670 75,956
Page 62 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(H) CAPITAL PROJECTS
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year -561,809 H8021 -1,454,424
Prior Period Adj -Decrease In Fund Balance H8015
Restated Fund Balance - Beg of Year -561,809 H8022 -1,454,424
ADD - REVENUES AND OTHER SOURCES 96,056 2,530,257
DEDUCT - EXPENDITURES AND OTHER USES 988,670 75,956
Fund Balance - End of Year -1,454,424 H8029 999,877
Page 63 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land 599,780 K101 599,780
Buildings 3,269,326 K102 2,969,164
Improvements Other Than Buildings 673,928 K103 600,647
Machinery And Equipment 3,308,541 K104 2,351,620
Construction Work In Progress 535,059 K105 894,145
Infrastructure 18,660,987 K106 4,627,003
TOTAL Fixed Assets (net) 27,047,621 12,042,359
TOTAL Assets 27,047,621 12,042,359
OSC Municipality Code 500342300000Page 64
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(K) GENERAL FIXED ASSETS
2017 EdpCode 2018Code Description
Balance Sheet
Liabilities
K159Total Non-Current Govt Assets 12,042,35927,047,621
TOTAL Investments in Non-Current Government Assets 12,042,35927,047,621
27,047,621 12,042,359TOTAL Fund Balance
27,047,621 12,042,359TOTAL
OSC Municipality Code 500342300000Page 65
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(SF) FIRE PROTECTION
Balance Sheet
Assets
Cash 2,721,818 SF200 2,421,544
TOTAL Cash 2,721,818 2,421,544
Prepaid Expenses SF480
TOTAL Prepaid Expenses 0 0
TOTAL Assets 2,721,818 2,421,544
OSC Municipality Code 500342300000Page 66
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(SF) FIRE PROTECTION
2017 EdpCode 2018Code Description
Balance Sheet
SF601Accrued Liabilities 336,236354,036
TOTAL Accrued Liabilities 336,236354,036
354,036 336,236TOTAL Liabilities
Deferred Inflows of Resources
SF691Deferred Inflow of Resources 74,957288,954
TOTAL Deferred Inflows of Resources 74,957288,954
288,954 74,957TOTAL Deferred Inflows of Resources
Fund Balance
SF806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
SF914Assigned Appropriated Fund Balance 241,000108,500
SF915Assigned Unappropriated Fund Balance 1,769,3511,970,328
TOTAL Assigned Fund Balance 2,010,3512,078,828
2,078,828 2,010,351TOTAL Fund Balance
2,721,818 2,421,544TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 67
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(SF) FIRE PROTECTION
Code Description 2017 EdpCode 2018
Revenues
SF1001 3,250,0003,500,000Real Property Taxes
TOTAL Real Property Taxes 3,500,000 3,250,000
SF2401 7,0744,604Interest And Earnings
TOTAL Use of Money And Property 4,604 7,074
SF3089 23,45627,184St Aid, Other Aid (specify)
TOTAL State Aid 27,184 23,456
TOTAL Revenues 3,531,788 3,280,530
TOTAL Revenues 3,531,788 3,280,530
Page 68 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(SF) FIRE PROTECTION
Code Description 2017 EdpCode 2018
Expenditures
SF34104 3,349,0073,110,674Fire Protection, Contr Expend
TOTAL Fire Protection 3,110,674 3,349,007
TOTAL Public Safety 3,110,674 3,349,007
TOTAL Expenditures 3,110,674 3,349,007
TOTAL Expenditures 3,110,674 3,349,007
Page 69 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(SF) FIRE PROTECTION
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 1,657,714 SF8021 2,078,828
Restated Fund Balance - Beg of Year 1,657,714 SF8022 2,078,828
ADD - REVENUES AND OTHER SOURCES 3,531,788 3,280,530
DEDUCT - EXPENDITURES AND OTHER USES 3,110,674 3,349,007
Fund Balance - End of Year 2,078,828 SF8029 2,010,351
Page 70 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(SL) LIGHTING
Balance Sheet
Assets
Cash 12,067 SL200 15,527
TOTAL Cash 12,067 15,527
TOTAL Assets 12,067 15,527
OSC Municipality Code 500342300000Page 71
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(SL) LIGHTING
2017 EdpCode 2018Code Description
Balance Sheet
SL601Accrued Liabilities 2771,268
TOTAL Accrued Liabilities 2771,268
1,268 277TOTAL Liabilities
Deferred Inflows of Resources
SL691Deferred Inflow of Resources 7621,991
TOTAL Deferred Inflows of Resources 7621,991
1,991 762TOTAL Deferred Inflows of Resources
Fund Balance
SL806Not in Spendable Form
TOTAL Nonspendable Fund Balance 00
SL915Assigned Unappropriated Fund Balance 14,4888,809
TOTAL Assigned Fund Balance 14,4888,809
8,809 14,488TOTAL Fund Balance
12,067 15,527TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 72
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(SL) LIGHTING
Code Description 2017 EdpCode 2018
Revenues
SL1001 19,00019,000Real Property Taxes
TOTAL Real Property Taxes 19,000 19,000
SL2401 2213Interest And Earnings
TOTAL Use of Money And Property 13 22
TOTAL Revenues 19,013 19,022
TOTAL Revenues 19,013 19,022
Page 73 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(SL) LIGHTING
Code Description 2017 EdpCode 2018
Expenditures
SL51824 13,34216,053Street Lighting, Contr Expend
TOTAL Street Lighting 16,053 13,342
TOTAL Transportation 16,053 13,342
TOTAL Expenditures 16,053 13,342
TOTAL Expenditures 16,053 13,342
Page 74 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(SL) LIGHTING
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 5,847 SL8021 8,807
Prior Period Adj -Increase In Fund Balance SL8012 1
Restated Fund Balance - Beg of Year 5,847 SL8022 8,808
ADD - REVENUES AND OTHER SOURCES 19,013 19,022
DEDUCT - EXPENDITURES AND OTHER USES 16,053 13,342
Fund Balance - End of Year 8,807 SL8029 14,488
Page 75 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(TA) AGENCY
Balance Sheet
Assets
Cash 214,676 TA200 314,090
TOTAL Cash 214,676 314,090
TOTAL Assets 214,676 314,090
OSC Municipality Code 500342300000Page 76
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(TA) AGENCY
2017 EdpCode 2018Code Description
Balance Sheet
TA10Consolidated Payroll 8,776
TA30Guaranty & Bid Deposits 1,65540,596
TA35Bail Deposits 3,4003,152
TA85Other Funds (specify) 309,035162,153
TOTAL Agency Liabilities 314,090214,676
214,676 314,090TOTAL Liabilities
214,676 314,090TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 77
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(TE) PRIVATE PURPOSE TRUST
Balance Sheet
Assets
Cash TE200
TOTAL Cash 0 0
TOTAL Assets 0 0
OSC Municipality Code 500342300000Page 78
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(TE) PRIVATE PURPOSE TRUST
2017 EdpCode 2018Code Description
Balance Sheet
Fund Balance
TE923Net Assets-Restricted For Other Purposes
TOTAL Assigned Fund Balance 00
0 0TOTAL Fund Balance
0 0TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 79
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(TE) PRIVATE PURPOSE TRUST
Code Description 2017 EdpCode 2018
Revenues
TE24013Interest And Earnings
TOTAL Use of Money And Property 3 0
TOTAL Revenues 3 0
TOTAL Revenues 3 0
Page 80 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(TE) PRIVATE PURPOSE TRUST
Code Description 2017 EdpCode 2018
Expenditures
TE89894Misc Home & Comm Serv, Cont Expend
TOTAL Misc Home & Comm Serv 0 0
TOTAL Home And Community Services 0 0
TOTAL Expenditures 0 0
TE990194,417Interfund Transfer
TOTAL Operating Transfers 4,417 0
TOTAL Other Uses 4,417 0
TOTAL Expenditures 4,417 0
Page 81 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(TE) PRIVATE PURPOSE TRUST
Code Description 2017 EdpCode 2018
Analysis of Changes in Net Position
Analysis of Changes in Net Position
Fund Balance - Beginning of Year 4,414 TE8021
Restated Fund Balance - Beg of Year 4,414 TE8022
ADD - REVENUES AND OTHER SOURCES 3
DEDUCT - EXPENDITURES AND OTHER USES 4,417
Fund Balance - End of Year TE8029
Page 82 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(V) DEBT SERVICE
Balance Sheet
Assets
Cash 228,128 V200 98,165
TOTAL Cash 228,128 98,165
TOTAL Assets 228,128 98,165
OSC Municipality Code 500342300000Page 83
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(V) DEBT SERVICE
2017 EdpCode 2018Code Description
Balance Sheet
Fund Balance
V914Assigned Appropriated Fund Balance 68,350133,000
V915Assigned Unappropriated Fund Balance 29,81795,128
TOTAL Assigned Fund Balance 98,167228,128
228,128 98,167TOTAL Fund Balance
228,128 98,167TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 500342300000Page 84
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(V) DEBT SERVICE
Code Description 2017 EdpCode 2018
Revenues
V2401 1,1041,061Interest And Earnings
TOTAL Use of Money And Property 1,061 1,104
TOTAL Revenues 1,061 1,104
V5031 258,1131,203,262Interfund Transfers
TOTAL Interfund Transfers 1,203,262 258,113
TOTAL Other Sources 1,203,262 258,113
TOTAL Revenues 1,204,323 259,217
Page 85 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Results of Operation
(V) DEBT SERVICE
Code Description 2017 EdpCode 2018
Expenditures
V13804 3,0663,093Fiscal Agents Fees, Contr Expend
TOTAL Fiscal Agents Fees 3,093 3,066
TOTAL General Government Support 3,093 3,066
V97106 303,5371,089,000Debt Principal, Serial Bonds
TOTAL Debt Principal 1,089,000 303,537
V97107 82,575314,012Debt Interest, Serial Bonds
TOTAL Debt Interest 314,012 82,575
TOTAL Expenditures 1,406,105 389,178
TOTAL Expenditures 1,406,105 389,178
Page 86 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(V) DEBT SERVICE
Code Description 2017 EdpCode 2018
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 429,910 V8021 228,128
Restated Fund Balance - Beg of Year 429,910 V8022 228,128
ADD - REVENUES AND OTHER SOURCES 1,204,323 259,217
DEDUCT - EXPENDITURES AND OTHER USES 1,406,105 389,178
Fund Balance - End of Year 228,128 V8029 98,167
Page 87 OSC Municipality Code 500342300000
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Code Description 2017 EdpCode 2018
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non-Current Govt Liabilities 17,049,522 W129 10,517,986
TOTAL Provision To Be Made In Future Budgets 17,049,522 10,517,986
TOTAL Assets 17,049,522 10,517,986
OSC Municipality Code 500342300000Page 88
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
(W) GENERAL LONG-TERM DEBT
2017 EdpCode 2018Code Description
Balance Sheet
W619State Loans Payable
TOTAL Notes Payable 00
W638Net Pension Liability -Proportionate Share 365,1371,036,325
W683Total OPEB Liability 7,063,6615,071,622
W687Compensated Absences 165,599172,575
W689Other Long Term Debt
TOTAL Other Liabilities 7,594,3976,280,522
W628Bonds Payable 2,923,58910,769,000
TOTAL Bond And Long Term Liabilities 2,923,58910,769,000
17,049,522 10,517,986TOTAL Liabilities
17,049,522 10,517,986TOTAL Liabilities
OSC Municipality Code 500342300000Page 89
TOWN OF Ithaca
Annual Update Document
For the Fiscal Year Ending 2018
Office of the State Comptroller 1/30/2020TOWN OF Ithaca
Statement of Indebtedness
For the Fiscal Year Ending 2018
County of: Tompkins
Municipal Code: 500342300000
FirstYear DebtCode Description
CopsFlag CompFlag Date ofIssue Date ofMaturity Int.Rate Var?
Amt. Orig.Issued O/S Beg.of Year PaidDur. Year RedeemedBond Proc.Prior Yr.Adjust.AccretedInterest O/S Endof Year
E 02/12/2019 3.88% $0 $0$1,000,000 $134,000 $67,00002/12/2004Public Improvement
(Serial) BdBOND2004 $67,000
E 09/01/2031 2.96% $0 $0$2,650,000 $1,825,000 $150,00009/01/2011YPublic Improvement
Bond - 2011BOND2011 $1,675,000
E 08/01/2028 2.00% Y $0 $0$3,450,000 $2,465,000 $290,00008/01/2013Public Improvement
Bond - 2013BOND2013 $2,175,000
E 05/15/2024 2.00% Y $0 $0$910,000 $685,000 $105,00012/30/20142004-B Refunding
Bond, 2014-ABOND2014 $580,000
E 12/01/2033 2.99% $0$4,150,000 $0 $012/06/2018YWater MainImprovementsBOND2018 $4,150,000
E 10/15/2030 2.00% Y $0 $0$2,950,000 $2,610,000 $175,00011/13/2015Public ImprovementBondBOND2015 $2,435,000
E 10/01/2024 0.032% $0 $0$1,125,000 $585,000 $75,00010/01/2009Pub Imp (Serial) BondBOND2009 $510,000
E 12/15/2029 2.00% Y $0 $0$3,000,000 $2,465,000 $185,00012/30/2014Public Improvement
Bond 2014-BBOND2014 $2,280,000
AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $10,769,000 $1,047,000 $0 $0$4,150,000 $13,872,000$0
AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$1,047,000$10,769,000$4,150,000 $13,872,000$0
Page 90
For Bonds Issued During The Fiscal Year Ended 2018
TOWN OF Ithaca
Maturity Schedule
For the Fiscal Year Ending 2018
text EDPCODE
For State Comptroller Use Only
Total Principal 2P3PR 4,150,000
Date of Issue 2P3DT 12/6/2018
Interest Rate 2P3PC 2.99000
2P3DM 12/1/2033Final Maturity Date
Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two
Digits of the EDP Code Correspond to the Fiscal Year Ended)
Purpose of Issue
Indebtedness No.
text
2018000001
Water Main Improvements
2P3CE
2P319 220,000
2P320 230,000
2P321 235,000
2P322 240,000
2P323 250,000
2P324 260,000
2P325 265,000
2P326 275,000
2P327 285,000
2P328 290,000
2P329 300,000
2P330 310,000
2P331 320,000
2P332 330,000
2P333 340,000
Page 91 OSC Municipality 500342300000
TOWN OF Ithaca
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2018
EDP Code Amount
CASH:
On Hand 9Z2001 $900.00
Demand Deposits 9Z2011 $18,684,103.00
Time Deposits 9Z2021
Total $18,685,003.00
COLLATERAL:
- FDIC Insurance 9Z2014 $500,000.00
9Z2014A $18,904,500.00
INVESTMENTS:
- Securities (450)
Book Value (cost) 9Z4501 $0.00
Market Value at Balance Sheet Date 9Z4502 $0.00
9Z4504A $0.00
- Repurchase Agreements (451)
Book Value (cost) 9Z4511 $0.00
Market Value at Balance Sheet Date 9Z4512 $0.00
9Z4514A $0.00
$19,404,500.00
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 92 OSC Municipality Code 500342300000
Bank
Account
Number Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-4708 $488,787 $0 $0 $488,787
*****-8038 $915,259 $0 $915,194 $65
*****-2604 $31,414 $0 $0 $31,414
*****-2604 $11,886 $0 $0 $11,886
*****-2604 $149,222 $0 $0 $149,222
*****-2604 $3,466,373 $0 $0 $3,466,373
*****-3988 $21,331 $0 $0 $21,331
*****-3996 $11,516 $0 $0 $11,516
*****-1129 $7,982 $0 $0 $7,982
*****-1137 $37,398 $0 $0 $37,398
*****-1145 $9,082 $0 $0 $9,082
*****-1153 $6,395 $0 $0 $6,395
*****-2244 $3,399 $0 $0 $3,399
*****-2604 $89,054 $0 $0 $89,054
*****-2604 $1,237,957 $0 $0 $1,237,957
*****-2604 $2,186,706 $0 $0 $2,186,706
*****-2604 $283,905 $0 $0 $283,905
*****-2604 $2,805,281 $0 $0 $2,805,281
*****-2604 $1,217,442 $0 $0 $1,217,442
*****-2604 $98,165 $0 $0 $98,165
*****-2604 $2,346,587 $0 $0 $2,346,587
*****-2604 $14,765 $0 $0 $14,765
*****-2604 $832,626 $0 $0 $832,626
*****-2604 $16,426 $0 $0 $16,426
*****-2604 $350,392 $0 $0 $350,392
*****-2604 $68,247 $0 $0 $68,247
*****-2604 $1,512,796 $0 $0 $1,512,796
*****-2604 $72,502 $0 $0 $72,502
*****-2604 $7,330 $0 $0 $7,330
*****-2604 $49,835 $0 $0 $49,835
OSC Municipality Code 500342300000Page 93
TOWN OF Ithaca
Bank Reconciliation
For the Fiscal Year Ending 2018
Include All Checking, Savings and C.D. Accounts
Bank
Account
Number Bank
Balance
Add:
Deposit
In Transit
Less:
Outstanding
Checks
Adjusted
Bank
Balance
*****-2604 $4,426 $0 $0 $4,426
*****-2604 $278,379 $0 $0 $278,379
*****-2604 $120,820 $0 $0 $120,820
*****-2604 $40,173 $0 $0 $40,173
*****-2604 $9,752 $0 $0 $9,752
*****-2604 $360,866 $0 $0 $360,866
*****-0790 $427,359 $0 $0 $427,359
*****-2604 $7,462 $0 $0 $7,462
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash 9ZCASH *
Total Cash Balance All Funds 9ZCASHB *
* Must be equal
$18,684,103
$900.00
$-65.00
$18,684,938
$18,684,940
OSC Municipality Code 500342300000Page 94
TOWN OF Ithaca
Bank Reconciliation
For the Fiscal Year Ending 2018
Include All Checking, Savings and C.D. Accounts
TOWN OF Ithaca
Local Government Questionnaire
For the Fiscal Year Ending 2018
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?
No
Yes
Page 95
TOWN OF Ithaca
Employee and Retiree Benefits
For the Fiscal Year Ending 2018
# of Retirees# of Full
Time
Employees
# of Part
Time
Employees
Total
Expenditures
(All Funds)
Account
Code
Description
358$481,768.0090108State Retirement System
90158 Police and Fire Retirement
90258 Local Pension Fund
58 27$294,383.0090308Social Security
58 27$135,738.0090408Worker's Compensation
Insurance
58 2$8,952.0090458Life Insurance
1$65.0090508Unemployment Insurance
58 2$2,905.0090558Disability Insurance
15502$1,063,916.0090608Hospital and Medical
(Dental) Insurance
90708 Union Welfare Benefits
90858Supplemental Benefit Payment to
Disabled Fire Fighters
91890 Other Employee Benefits $74,073.00
27
58Total Full Time Employees:
Total Part Time Employees:
Total
Computed Total From Financial
Section (comparative purposes only)
$2,061,800.00
$2,061,800.00
Page 96 OSC Municipality 500342300000
TOWN OF Ithaca
Energy Costs and Consumption
For the Fiscal Year Ending 2018
Units Of
Measure
Total VolumeTotal
Expenditures
Energy Type Alternative
Units Of
Measure
gallons26,800$59,487Gasoline
gallons23,642$56,570Diesel Fuel
gallons3,544$9,101Fuel Oil
cubic feet27,307$20,431Natural Gas
kilowatt-hours1,011,401$146,477Electricity
tonsCoal
gallonsPropane
Page 97 OSC Municipality 500342300000
CERTIFICATION OF CHIEF FISCAL OFFICER
and filed by means of electronic data transmission.
Donna Shaw Bill Goodman
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 14850
Official Address
10/24/2019 (607) 273-1721
Date of Certification Official Telephone Number
, hereby certify that I am the Chief Fiscal Officer ofBill Goodman
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 12/31/2018
Town of Ithaca's annual financial report for the fiscal year ended 12/31/2018
Page 98 OSC Municipality Code 500342300000
TOWN OF Ithaca
Financial Comments
For the Fiscal Year Ending 2018
(A) GENERAL
Account Code Comment
Reclassified Sales Tax Revenue received by County from A1120 to B1120. Per email with Town,
real property tax levies in B and DB Funds must be reduced to zero before excess sales tax can be
used by A and/or DA.
Account Code A1120
Removed $488,799 to balance the fund after reclassifying Sales Tax Revenue from A1120 to
B1120. See comment on B1120.
Account Code A200
Removed $488,799 to balance the fund after reclassifying Sales Tax Revenue from A1120 to
B1120. See comment on B1120.
Account Code A917
(B) GENERAL TOWN-OUTSIDE VG
Account Code Comment
Added $488,799 to balance the fund after reclassifying Sales Tax Revenue from A1120 to B1120.
See comment on B1120.
Account Code B915
Added $488,799 of Sales Tax Revenue received by County. Figure was reclassified from A1120.
Per email with Town, real property tax levies in B and DB Funds must be reduced to zero before
excess sales tax can be used by A and/or DA.
Account Code B1120
Added $488,799 to balance the fund after reclassifying Sales Tax Revenue from A1120 to B1120.
See comment on B1120.
Account Code B200
(DB) HIGHWAY-PART-TOWN
Adjustment Reason
?Account Code DB8015
accumulated rounding adjustmentAccount Code DB8012
(FX) WATER
Adjustment Reason
Water Fund was converted to an enterprise fund in 2018 and reported under EW - Enterprise
Water.
Account Code FX8015
(G) SEWER
Adjustment Reason
Sewer Fund is converted to enterprise fund in 2018 and reported underAccount Code G8012
(SF) FIRE PROTECTION
Account Code Comment
Added $74,957. Figure was reclassified from SF806 since prepaid property tax is already reflected
in SF691, per email with Town.
Account Code SF915
Reclassified $74,957 in SF915 per email with Town. See comment on SF915.Account Code SF806
(SL) LIGHTING
Adjustment Reason
to adjust roundingAccount Code SL8012
(H) CAPITAL PROJECTS
Adjustment Reason
?Account Code H8015
(ES) ENTERPRISE SEWER
Adjustment Reason
Convert government fund (G) to enterprise fund (ES)Account Code ES8012
(EW) ENTERPRISE WATER
Adjustment Reason
conversion of fund from government to proprietary/enterpriseAccount Code EW8012
(W) GENERAL LONG-TERM DEBT
Account Code Comment
The figure found on the KPMG audited report titled, "Schedules of Employer Allocations and
Schedules of Pension Amounts by Employer" reported $512,665 for the Town of Ithaca. The Town
has reflected $25,487 of this pension liability in their Enterprise Funds. W638 has not been updated
to match the KPMG report since $365,137 is what is reported on the Town's 2018 Audit, see page
36.
Account Code W638
Page 99 OSC Municipality Code 500342300000
TOWN OF Ithaca
Supplemental Section Comments
For the Fiscal Year Ending 2018
Sched of Employee and Retiree Benefits
Other Employee Benefits represents $17,216 for wellness programs and $56,857 of audit adjustments to accrue current
year compensated absences, GASB 68 activity, and current year OPEB activity. Per email with Deputy Finance Officer.
Page 100 OSC Municipality Code 500342300000