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HomeMy WebLinkAbout2018 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 12/31/2018 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