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HomeMy WebLinkAbout2017 Annual Report Submitted to the NYS ComptrollerAllNumbersinThisReportHaveBeenRoundedToTheNearestDollarANNUALFINANCIALREPORTUPDATEDOCUMENTForTheTOWNofIthacaCountyofTompkinsFortheFiscalYearEnded12/31/20171*AUTHORIZATIONARTICLE3,SECTION30oftheGENERALMUNICPALLAW:1***yMunicipalCorporation***shallannuallymakeareportofitsfinancialconditiontotheComptrollerSuchreportshallbemadebytheChiefFiscalOfficerofsuchMunicipalCorporation5.AllreportsshallbecertifiedbytheofficermakingthesameandshallbefiledwiththeComptrollerItshallbethedutyoftheincumbentofficeratthetimesuchreportsarerequiredtobefiledwiththeComptrollertofilesuchreportStateofNEWYORKOfficeofTheStateComptrollerDivisionofLocalGovernmentandSchoolAccountabilityAlbany,NewYork12236Page1 TOWNOFIthacaFINANCIALSECTIONFinancialInformationforthefollowingfundsandaccountgroupsareincludedintheAnnualFinancialReportfiledbyyourgovernmentforthefiscalyearended2016andhasbeenusedbytheOSCasthebasisforpreparingthisupdatedocumentforthefiscalyearended2017:(A)GENERAL(B)GENERALTOWN-OUTSIDEVG(DB)HIGHWAY-PART-TOWN(FX)WATER(G)SEWER(H)CAPITALPROJECTS(K)GENERALFIXEDASSETS(59FIREPROTECTION(SL)LIGHTING(IA)AGENCY(FE)PRIVATEPURPOSETRUST(V)DEBTSERVICE(W)GENERALLONG-TERMDEBTAllamountsincludedinthisupdatedocumentfor2016representdatafiledbyyourgovernmentwithOSCasreviewedandadjustedwherenecessary.SUPPLEMENTALSECTIONTheSupplementalSectionincludesthefollowingsections:1)StatementofIndebtedness2)ScheduleofTimeDepositsandInvestments3)BankReconciliation4)LocalGovernmentQuestionnaire5)ScheduleofEmployeeandRetireeBenefits6)ScheduleofEnergyCostsandConsumptionAllnumbersinthisreportwillberoundedtothenearestdollarPage2 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(A)GENERALBalanceSheetEdpcode____________Assetscash2924,218A2004,656,467PettyCash700A210700TOTALCash---2,924,9194,657,167JDueFromOtherFunds72,666A39192,213TOTALDueFromOtherFLEdS7Z69692,213DueFromOtherGovernments58,374A440103,393TOTALDueFromOtherGovernments58,374103,393PrepaidExpenses67,929A48067,961TOTAL Pr e pai d E xp en se s •____ ___ ___ __ _ __ _ __ ___ ___ ___ ___ __ _—67,929—67,961CashSpecialReserves946,287A2301,047,442TOTALRestrictedAssets-943-—————1,047,442TOTALAssets4,0I$15,968,176Page3OSCMunicipalityCode500342300000 (A)GENERALBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AccruedLiablitiesTOTALAcewedUablNti.s‘“DueToOtherFundsrOTALDueToOtherFtaids14,,DueToCountyForTaxLewT0mLbuetoOtherGoverNnentsTOTALLiabilities—k..DeferredInflowsofResourcesDeferredInflowofResourcesDeferredTaxesrotAlofResourcesTOTALDeferredInflowsofResourcesFundBalanceNotInSpendableFormJPTALNP!@!f!!n4PalanceReserveforEmpBenefits&AceLiabilitiesGeneralReservecapitalReserveOtherRestrictedFundBalancedBce.AssignedAppropriatedFundBalanceTPTALAssignedFundBaIanceUnassignedFundBalancer_i7:304,04858,08856,0881,143,35001,143,350179,0071,503,486A691315982A6940315,9920315,98250115A87049972726,866A878827,661169,308A899I46Z-385,346A914417,444385,3462,491625P.9172,491,6253,891,1874,070,IPOSCMunicipalityCode500342300000121,524A60157,483A630j483IIA66367,929A806P.86787961169,808TOTALUnassignedFundBalanceTOTALFundBalanceTOTALLiabilitIes,DeterredInflowsAndFundBaianc2,615,862Page4 (A)GENERALRest*sofOperationRevenuesTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017RealPropertyTaxestOTALRealPropertyTaxesOtherPaymentsInLieuofTaxesInterest&PenaltiesOnRealPropTaxesTOTALRealPropertyTaxItemsNonPropTaxDistByCountyTOTALNonPropertyTaxItemsClerkFeesRElicPoundcharges,DogControlFeesOtherHome&ConvnuriityServicesIncomeTOTALDepartmentalMmcm.YouthRecreationServices,OtherGovtsTOTALkflrgov.mta4ChargesInterestAidEarningsRental,Other(specify)TOTALUseofMoneyAndPropertyDogLicensesTOTALLicensesAndPermitsFinesAidForfeitedBailTOTALFInesAndForfeituresSalesolEqipmentInsuranceRecoveriesTOTALSaleofPropertyAndCamperUnclassified(specify)TOTALM(scaariecusLocalSourcesStAd,MortgageTaxStAd-OtherCul&RecStAdTOtasdTQTh4RWkCC___ __InterfundTransfersTOTALlnterfundTransfTOTALOtherSourcesTOTALRevenuesPage53332A12552,533150A155024014,013A218913,97417,49516,747113,493P.2350101,496113,483—101,496.5,885A24016,72529,715A244030,67335,600-37,39910,939A254411,16510,93911,165:273,619P.2610224,402273,619224,4021,607P.26652804,956P.26805,6276,563.72,466P.277065,21972,486-a65219286,227A3005279,79112,000A388959,821_339,6123,892,0794,014,912;589,800A5031655,665-589,B00S589,900655,6654,481,8794,670,576DSCMunicipalityCode5003423000002,599,982Al001t1599,98245,237A108117,704A109062,941400,754A1120j,40á,3,052,0003,052,00048,67712,28960,966100,000100,000. (A)GENERALResdtsofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresLegislativeBoard.PersSewLegislativeBeard,ConfrExpendTOTALLegislativeBoard—MunicipalCourt,PersServMunicipalCourt,ContrExpendTOTALMunicipalCourtSupervisor,persServSupervisor,contrExpendTOTALSupervl—.Auditor,ContrExpendjOTALAudkorTaxCollectionpersServTaxCollection,contrExpendTOTALTaxCollectionBudget,PetsSewBudget.ContrExpendTOTALBudget_ _ _ _Clerk,persSewClerk,contrExpendTOTALClerkLaw,ContrExpendTOTALLaw____ _Personnel,PersSewPersonnel,ContrExpendTOTALPersonnelEngineer,PetsSewEngineer,Equip&CapOutlayEngineer,ContrExpendTOTALEngineerRecordsMgmt,ContrExpendTOTALRecordsMgmtBuildings,PersSewBuildings,Equip&CapOutlayBuilthigs,ColtExpendTOTALBuildingsCentralCornSystem.ContrExpendTOTALCentralCommSystemCentralStoreroom,ContrExpendTOTALCentralStoteroomCentralPrint&Mail,coitExpendTOTALCentralPrint&MallCentralDataProcess,PetsSewCentralDataProcess,ContrExpendTOTALCentralDataProcessUnallocatedInsurance,ContrExpendTOTALUnallocatedInsurance80,92055881,478152,1146,283158,39719,85919,85981,72018,533100,253142,93217,79915.606176,3374,0224,02231,32160,80391.033183,1582,1372,1372,5372.5377,2227,22264,22826,057-:90,28530,259Page6A101045,93390,419155,493165,785341,21854,8903,35258,24210,85010,85062,3716,936-69,307A1340182,532A1340451083,042A14101173,300A141044.972-178,272A1420424,82024,82083,39216,762-100,154152,7965,79526,257184,848A146048,7988,79824,56293,086117.648A165049,4949,4943,1953,1957,2657,25570,721A1680444,662115,383.A1910433,78182,830AlOlOl84,4865,88888,118156,089220,501)...378,59053,8073,773Al1101A1l104Al2201Al2204,59011,675.ZD’—-11,67561,3217,009-———S-S-1_—58,331M3204A13301A13304A1430lAl4304A14401A14402A14404rtc--- -- -•.H:—:- - -.A16201Al6202A16204A16604Al6704Al6801---30,25933,781DSCMunicipalityCode500342300000 (A)GENERALResultsofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017-Lw4-ExpendituresMunicipalMsnDues,CotExpendTOTALMci*AssnDuesWTaxes&AssessOnMunicProp,ConirExpendTOTALTaxes&AssessOnMunlcPropOtherGenGovtSupport.ContrExpendTOTALOtherGenGovtSupportTOTALGeneralGovernmentSuppoitTrafficControl,PersServTrafficControl,ContrExpenTOTALTrafficControlcontrolofAnimals,ContrExpendTOTALControlofAnImalaMiscPublicSafety,ContrExpendTOTALWscPub&SafetyTOTibIkáafety-OtherHealth,ContrExpendTOTALOtherHealthTOTALHealthStreetAn,PersSewStreetAdmin,CotExpendTOTALStreetAdminGarage,PersSewGarage,Equip&CapOutlayGarage,ContrExpendTOTALGarageStreetLighting,ContrExpendTOTALTransportationParts,PersSewParks,Equip&CapOutlayParks,ContrExpend8,850Al92044,901818504,9019,827A1950411,444—-11AaA198943,305—03,3051,477,5141,456,44520,887A3310121,8567,148A331048,035fl28,035———29,89145,334A3510445,334•45,33445,3347,500A398947513,428A4989415,011‘bAis——- -166,476178,3474,127159,900‘Hss,idáo1,011,717 951,103Page7DSCMunicipalityCode500342300000E4,Co3,928170,40390,6447,64792,704190,99534,03634,036395,414 271,483A50101A50104A51321A51322A51324A51824A711012,473180,82174,3123,03077,283154,62534,26934,269369,715315,121133,844TOTALParks-JSpecialRecFacibty,CotExpendTOTALSpecIalRecFacUlty-aJointYotthProg,CorirExpendTOTALJoIntYouthProgLibrary.CotExpendTOTALL*r-zzizHistoxian,PersSewTOTALHlstodana-Celebrations,ContrExpendTOTALCelebratIonsOthercultureAndRec,Equip&CapOutlayTOTALOtherCultureAndNecTOTALCultureAndRecreation608,701W3,119A7180483,489A71102253,728A71104233,217692,1921,9933,119224,871A73204251,138224,871251,13810.000A7410410.00010006--io,&1,000A751011,000—1,000-1,0904,127A755044,790vuA79892 (A)GENERALRestitsofOperationTOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresPlanning,PersServPlarriing,ConirExpendTOTALPlanning___ __Drainage.PetsServDrainage,Equip&capOutlayDrainage,contrExpendTOTALDraInagecemetery,ContrExpendTOTALCemeteryMiscHome&CommSeiv,ContrExpendTOTALMiscHome&CommServTOTALHomeAndCommunityServicesStateRetirementSystemSocialSecurity,EnwloyerConWorker’scompensation,ErnplBnftsLifeInsurance,EmpiSnilsUnemploymentlnswance,EmpiBnftsDisabiityInsurance,EnpIBnftsHospital&Medical(dental)Ins,EmpiBnft48.27238,6163,74386,68952,90476,78365,68933,51033,46191,94476.189204,217175,3395,0001,0005,0001,00026,000A8989426,00026,00026,000322,105255,243.226,190A90108220,172118.349A90308124,72227,365A90408367683,920A904584,000854A905082,2231,210A905581,226436,044A20608555,962TOTALEmp4oyeeBenefitsTOTALExpendituresTransfers,OtherFundsTransfers,CapitalProjectsFund131,4544,246,454258,295258,2854,326,108A80201A8020449,161A85401A85402A85404SA88104S4rIOTALOperatingTransfersTOTALOtherUsesTOTALExpenditures8fl933845,0724,067,813162,79595,5004,115,000131,454A99019A99509131AM*ZPage8DSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(A)GENERALAnalysisofChangesinFundBalanceAnalysisofChangesinFundBalanceFundBalance-BeginningofYear3,655,762A80213,891,207PriorPeriodMj-DecreaseInFundBalanceABOl586,967RestatedFundBalance-BegofYear3,655,762A80223,804,240ADD-REVENUESANDOTHERSOURCES4,481,8794,670,576DEDUCT-EXPENDiTURESANDOTHERUSES4,246,4544,326,108FundBalance-EndofYear3,891,207A80294,148,708Page9OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(A)GENERALBudgetSummaryI:2017EstimatedRevenuesEstRev-RealPropertyTaxes3,052,000Al049N2,750,000EstRev-RealPropertyTaxItems54,000A1099N58,000EstRev-NonPropertyTaxItems95,000All99N400.000EstRev-DepartmentalIncome16,700A1299N20,100EsLRev-Intergovernmentalcharges96,851A2399N99,628EstRev-UseofMoneyAndProperty34,350A2499N36,350EstRev-LicensesAndPermits12,500A2599N12,500EstRev-FinesAndForfeItures280,000A2649N280,000EstRev-MiscellaneousLocalSources15,000A2799N11,000EstRev-StatePJd274,000A3099N300,000TOTALEstImatedRevenues3,930,401-:3,967,578Estimated-InterfundTransfer596,900A5031N608,200AppropriatedFundBalance385,346A599N417,444TOTALEsthniedOTheSources____ __1,025,644yOTAL EsfhnaedRevenues___ __ __ ___ __ __ __ __ __4,912,6474,993,222Page10OSCMunicipalityCode500342300000 (A)GENERALBudgetSurrwnaryTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AppropriationsApp-GeneralGovernmentSupportApp-PublicSafetyApp-HealthApp-TransportationApp-CultureMdRecreationApp-HomeMdCommunityServicesApp-EmployeeBenefitsTOTALAppropdthonsApp-InterfundTransferTOTALOtherUsesTOTALAppropriatIons1,690,74592,53416,000530,4501,158,679259,325999,100—---4,745,833165,814—-—1.?14rA91z6ü512,3601,138,673269,2501,026,800a4,76967223,655223,6554,993,2221,714,60092,68415,000A1999NA3999NA4999NA5999NA7999NA8999NA9199NAS999NPage11OSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(B)GENERALTOWN-OUTSIDEVGBalanceSheetAssetsCash737,314B200857903TOTALCash——z737314- --857,4AccountsRecehiable11,5378380100,000TOTALOtherReceivables(net)11537-—100,000DueFromOtherGovernments226,114B440239,052TOTALDueFromOtherGovernments226,114239,052PrepaidExpenses37,770B48023,247TOTALPrepaldExpensesa,no23247CashSpecialReserves59,979B23069,389TOTALRestrictedAssets--979—a69,389iroTALA1&- - -1,072,7151,592Page12OSCMunicipalityCode500342300000 (B)GENERALTOWN-OUTSIDEVGBalanceSheetAccmedUabijtiesTOTALAccwedUabTOTALLIthWtlesFundBalanceNotinSpendableFormReserveforEmpBenefits&AccLiabilitiesOtherRestrictedFundBalanceTOTALRestrictedFundBalanceAssignedAppropriatedFundBalanceAssignedUnappropriatedFundBalanceTOTALAssIgnedFundBalanceTOTALFundBaianceaTOTALLIabIlItIes,Ded1JaraflusjTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017Page13OSCMunicipalityCode500342300000119.148B601216824119148--ffifl411914846,82437,770B806I BBS?59,97976,750B899B914779,068B91523,24769,389350,920629,212980,1321,072,7681,289,592855,818953,5671,072,715 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(B)GENERALTOWN-OUTSIDEVGRestAsofOperation2016RevenuesSalesTax(fromcounty)950,000B11201,000,000Franchises68,565B117081,168TOTALNonPropertyTaxItems--_______________ ______________1,018,585w1,081,168OtherGeneralDepartmentalIncome189,17781289369,856ZoningFees2.650B21101,950PlanningBoardFees13,040821158,360TOTALDepartmentalIncome204,867380,166InterestAndEarnings77882401950TOTALUseofMonoyAndProperty778950Unclassified(specify)82770100,000TOTALI%sceManeousLocalSources-0100,000StAid,StateRevenueSharing87,6548300187,654StAid,PlarwiingStudies121,4808390231,102TOTALStateAId—-—209,134118156TOTALRevenues—1,433,3441681,040InterfundTransfersB5031181TOTALInterfundTransfers__ __ _ __ --0181TA.OtherSources0-181TOTALRevenues1,433,3441,681,221Page14DSCMunicipalityCode500342300000 (B)GENERALTOWN-OUTSIDEVGReSLJft5ofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresAutor,ContrExpendTOTALAudkorLaw,ContrExpendtOTALLaw-CentralCommSystem,ContrExpendTOTALCentralCommSystemCentralPrint&Mail,ContrExpendTOTALCentralPrint&MallCentralDataProcess&capOutlayCentralDataProcess,ContrExpendTOTALCentralDataProcessUnallocatedInsurance,ContrExpend2,1752,175103,383103,36367387311.15111,1515,59614,34019,93610,17610,17612,5921,572487132,17581320422002,200B1420470,8997o,sq7,5257,52511,96311,96332,43832,43812,14012,1401.1641,184138,328447,856IOTALEmployeeBenefitsTOTALExpendtmesTransfers.OtherFw,ds337,88783,300B99019TOTALOperatIngTransfersTOTALOtherUsesTOTALExpendkures83,30081,10083,30081,1001,350,3711,472,969DSCMunicipalityCode500342300000-a.- .w’t-‘-—B16504816704816802B168048191041,0568195041,56148j29TOTALUnalIatesuranceTaxes&AssessOnMunicProp,CortExpendTOTALTaxes&AssessonMwdcProp__ ___ __ ___ __ ___ __ __TOTALGeneralGovernment&wpod3-_ ____ _Zoning,PersSeNZoning,Eqiip&CapOutlayZoning,ContrExpendTOTALZoning,Planning,PersServPlanning.ConirExpendTOTALPlanningTOTALHomeAndCommunlfaaStateRetirement,EmpiBnttsSocialSecurity,EmpIBnftsWorker’sCompensation,EmplBnftsLifeInsurance,EmpIBnffsDisabilityinsurance,EmpiBnftsHospital&Medical(dental)ins,EmpiBnft327,70188010128.60586010225,302B8010419,154381,602a467,010349,671860201359,2434897688020481,632398,847440,875780,455907,885140,347890108106,38850,71489030860,358B9040817,188B904581,712890558687890608159322345,6551,391,86981,100Page15 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(B)GENERALTOWN-OUTSIDEVGAnalysisofChangesInFundBalanceAnalysisofChangesInFundBalanceFundBalance-BeginningofYear87059458021953,572PriorPeriodP4-DecreaseInFindBalanceB801589,056RestatedFundBalance-BegofYear870,59488022864,516ADD-REVENUESANDOTHERSOURCES1,433,3441,681,221DEDUCT-EXPENDITURESANDOTHERUSES1,350,3711472,969FundBalance-EndofYear953,572B80291,072,768Page15OSCMunicipalityCode500342300000 (B)GENERALTOWN-OUTSIDEVGBudgetSuiimaryEstImatedRevenuesEstRev-NonPropertyTaxItemsEstRev-DepartmentalIncomeEstRev-UseofMoneyMdPropertyEstRev-MiscellaneousLocalSoscesEstRev-StaleAdTOTALEstimatedRevenuesAppropriatedFLrdBalanceTOTALEsurnatedOtherSourcesTOTALEstimatedRevenuesTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding20171,018,000B1199N1,068,000415,250R1299N203000500B2499N500100,000B2799N100,000115650B3099N171,650I1,649,4001,543,15076,750B599N350,9207%7O- —Page17OSCMunicipalityCode500342300000 (B)GENERALTOWN-OUTSIDEVGBudgetSurTwnaryAppropriationsApp-GeneralGovernmentSupportApp-HomeMdCornrrnfltyServicesApp-EmployeeBenefitsTOTALApprorIiLnApp-interlundTransferTOTALOtherUsesTOTALAppropriationsTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017OSCMunicipalityCode500342300000183,975BISBSN175,1451,095,200B8SSSN1,165,300362,675B9199N447,325—-1,941,850. .,84,300B9999N86,300-., . - -86,3001,894,070 Page18 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(DO)HIGHWAY-PART-TOWNBalanceSheet———IAssetsCash1,589,664082001,805.526PettyCash20008210200TOTALCash1,5s9Je81,805,728DueFromOtherFunds86,8D4D839187,149TOTALDueFromOtherFunds85,80481149DueFromOtherGovernments167,38008440396,780TOTALDueFromOtherGovernments167380-395780PrepaidExpenses26,128DB48026,034TOTALPrepaldExpenses26,12826,034CashSpecialReserves150.996DB230329,321TOTALRestrictedAssets—-150996-a329,321TOTALAssets—____ ___ _ ___ ___ ___ _ ___ ___ ___ _2,021173- _ _ _ _ _ _ _ _ _2,645,010Page19OSCMunicipalityCode500342300000 (DB)HIGHWAY-PART-TOWNBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AccruedLiabilitiesTOTALAccruedWabiRtles. - .DueToOtherFundsTOTALDueToOtherFunth.TOTALLiabilitIes5—______DeferredInflowsofResourcesDeferredInflowofResourcesTOTALDeferredlntiofResourcestOTALDeferredInflowsofResourcesFundBalanceNotinSpendableFormTOTALNenspendthleFundBalanceaReseweforEmpBenefits&AccUabitiesCapitalReserveOtherRestrictedFundBalanceTOTALRestrictedFundBalance.—AssignedAppropriatedFundBalanceAssignedUnappropriatedFundBalanceTOTALAssignedFundBalance-TOTALFundBalanceTOTALLlthltles,DeferredbillowsAndFundDB6O1143,446143,448DB63010,085DB691223,966o223,966o223,98626,128DB806-.26,128-0886708876DB899DB9140891562,51788,480324,8051,325,3981,827,3272021,173180773180,77313,07313,073193,846I26,03426,03479,321250,000318,5631,593,5931,912,156—2,267,511—2,645,010Page20OSCunicipalityCode500342300000 (DB)HIGHWAY-PART-TOWNResultsofOperationTOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding20171,499,9851,499,9851,653,1891,653,189,_1,20219,60420,8062,5962,5961,250000I,250,0002,084,9692,04M994514,2682.6612,6815005002,17158,2601947180,000242,3787607,7188,479132,581132,5813,736,7813,736,781Page21DSCMunicipalityCode500342300000trrr_ ___ _ ___r——L2017JD81001DB1120DB2300DB2302DB2401DB2590RevenuesRealPropertyTaxesTOTALRealProperlyTaxesSalesTax(fromCounty)TOTALNonPropertyTaxItemsTransportationSeMces,OtherGo’AsSnowRemovalSerces-OtherGovtsTOTALIntergovernmentalCharges___ __ _ __InterestAndEarningsTOTALUseofMoneyAndPropertyPermits,OtherTOTALUcensesAndPermitsSaTesofScrap&ExcessMaterialsSalesofEjipmentInsuranceRecoveriesOtherCompensationForLossTOTALSaleofPropertyAndCompensationForLossRefundsofPriorYearsExpendituresUnclassified(specify)TOTALWscelweousIota)ScacesStAid,ConsolidatedHighwayAdTOTALStateMdTOTALRevenues__ __ _TOTALRevenues0DB2650585010826653,038082680DB269061,539DB27012,5340827702,534115,432DB3501115,4323,356,081- -3,356,081 (08)HIGHWAY-PART-TOWNResullsofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresAdministration-ContractualTOTALA,*ilstration-ContractualUnallocatedInsurance,conirExpendTOTALUnallocatedInsuranceTOTALGeneralGovernmentsuppod4MaintofStreets,PetsSewMaintofStreets,ContrExpendIOTALM&ntofStreetsPenImproveHighway,ParsServTOTALSnowRemovalTOTALTransportationStaleRetirement,EmpiBnftsSocialSecurity,EmpiBnftsWorker’sCompensation,EmpiBnftsLifeinsurance,EmpIBnftsUnemploymentInsurance,EmpIBnftsDisabilityinsurance,EmpIBnftsHospital&Medical(dental)Ins,EmpIBnft33,997DB1710433,99731,425081910431,42565,422DBS1101DB51104393,992358,1112,459,7662,403,9Th110,870DB90108103,10664,183089030866,41558,626DB9040856,4601,89708904581,9220B905084,857DB90558594DB90608181,175TOTALEmployeeBenefits--TOTALExpendtuces—Transfers,OtherFunds440,180414,529Z9853622,980,523386.604DB99019378,225TOTALOpra&igTransfecsTOTALOtherUses_________7OTALExp.nhtuns:.%!F3fl6M378,225378,2253,268,748DSCMunicipalityCode50034230000037,16237,16234,85434,85472,018310,951197,907508,888290,280198,943489,22363,009DB5112134,974PermImproveHighway,Equip&CapOutlay451,7160851122563,919PenimproveHighway,ContrExpend201,0330B51124203,353TOTALPennImproveHIghway715,758802,246Machinery,PetsSew93.531085130188,486Machinery,Equip&CapOutlay422.357DB51302334,610Machinery,ContrExpend131,359085130497,106TOTALMachkwiy——647,247520,202BrushMdWeeds,PetsSew192,6880851401192,691BrushMdWeeds,ContrExpend20,858085140421.859TOTALBmshAndWeeds-21,150SnowRemoval,PetsSew125,5880851421168,011SnowRemoval,ContrExpend268,405D851424190,1011,442522202,841Page22 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(DB)HIGHWAY-PART-TOWNAnalysisofChangesinFundBalanceAnalysisofChangesInFundBalanceFundBalance-BeginningofYear1,8252190B80211,827,332PriorPeriodMi-DecreaseInFundBalance08801527,861RestatedFundBalance-BegofYear1,825,219DB80221,799,471ADD-REVENUESANDOTHERSOURCES3,356,0813,736,781DEDUcT-ExPENDITURESANDOTHERUSES3,353,9723,268,748FundBalance-EndofYear1,827,332DB8029Z267,504Page23OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(05)HIGHWAY-PART-TOWNBudgetSummaryEstimatedRevenuesEstRev-RealPropertyTaxes1,250.000DBIO49N1400000EstRev-NonPropertyTaxItems1,955,000OB1I99N1,650,000EstRev-IntergovernmentalCharges10,0000B2399N0EstRev-UseofMoneyAndProperty2500DB2499N1750EstRev-SaleofPropAndCompForLoss25,000DB2699N25,000EstRev-StateAid74,000DB3099N95,000TOTALEsthnatedRevenues-3,316,500—3,171.Z50EstImated-ProceedsofObligations200,0000B5799N0AppropriatedFundBalance324.8050B599N318,563ToTALEstlmatedOtflerSources—524,605-318,563TOTALEstimatedRevanues----3,841,3053,490,313Page24OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(OB)HIGHWAY-PART-TOWNBudgetSummaryAppropriationsApp-Transportation2,909,6300B5999N2,642,175App-EmployeeBenefits550,250DB9199N443980ToTALAppropriatlons-_‘‘Z:3,459,8803,086,155--App-In4erfurTransfer381,425DB9999N404,158ToTALOtherUses——381.425-404,158TOTALAppropriations___ _ _ _ _3,841,3053,490,313Page25OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(FX)WATERBalanceSheetaAssetscash1,150,835FX200667.275TOTALCash ___ _ ___ _ ___ _ ___ _ ___ _ ___ _ ___ _ ___ _ __ -i,11i35-667,275WaterRentsReceivable286,002FX350261927TOTALOtherRacelvabls(net)‘86,002- -261,927DueFromOtherFunds1,224,634FX3911,980,305TOTALDueFromOtherFunds——1,224,6341980,305DueFromOtherGovernments24,737Fx44024,737TOTflDueFromOtherGovernments24,737-—24,737PrepaidExpenses7.535FX4807,470TOTALPrepddExpenses7,5357470CashSpecialReserves17,863FX23023,811TOTALRestrictedAssets—-17,863-23,811TOTALAssets—2,711,6052965,524Page26OSCMunicipalityCode500342300000 (FX)WATERBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AccruedLiabilitiesTOTALAccruedLiabilitiesDueToOtherFundsTOTALDueToOtherFundsTOTALLiabilitIesDeferredInflowsofResourcesDeferredInflowofResourcesTOTALDeferredInflowsofFTOTALDefenedkifiowsofFundBalanceNotinSpendableFormTOTALNonspendableFundBalanceReserveforEmpBenefits&AccLiabilitiesOtherRestrictedFundBalanceTOTALRestrictedFundBalanceAssignedUnappropriatedFundBalanceWOTALAssignedFundBalanceTOTALFundBalanceTOTALUaMftles,Deferredh1flOWSAMTh19,745FX6D119,74544,021FXS3O44,02163,7677,535FXBOSFX867Page27OSCMunicipalityCode50034230000042,31742,31755,04655,04697,363FX69147,74547,74547,7457,47023,8112,7691351786317,8632,622,441FX899FX9I5t.2622,441—-•2,647,838aIZ92%4162,711,605aZz!ciz4 (FX)WATERResultsofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017RevenuesSpecialAssessmentsAdValoremSpecialAssessmentsTOTALRealPropertyTaxesMeteredWalerSalesWaterSeMceChargesInterest&PenaltiesOnWaterRentsTOTALDepartmentalIncomeaSeMceForOtherGovtsTOTALIntergovernmentalChargesInlerestMdEamingsTOTALUseofMoneyAndPropertySalesofEquipmentInsuranceRecoveriesTOTALSaleofProperlyAndCompensationForLossUnclassified(specify)TOTALF*scelaneausLocalSowcesTOTALRevenuesTOTALRevenues2,309FX24012,3091,2551,2551,00010,832-11,8321,200FX27704051,200-4054,104Page28DSCMunicipalityCode5003423000008,500FX10288,600803,496FX1030883,736911,9968923363,381,351FX21403,030,56716,850FX214415,21535,944FX214830,7443,434,1453,076MB484FX237840540FX26653,990FX26802cOn3,982,779 (FX)WATERRestisofOperationTOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding201712,2265,90439026712050,635FX16704FXI6802FXI6804FX83401FX83402FX834046,5926,5924,4364,43617,33817,3389.9739,97330,31430,31468,652••98,8582,823,478986,723TOTALOperatingT1,032,587TOTALOtherUsesVTOTALExpendluresPage29DSCMunicipalityCode500342300000FX17104FX19104ExpendituresLaw,ContrExpendIOTALLawCentralPrint&Mall,ConirExpendTOTALCentralPrint&Mall—CentralDataProcess&CapOutlayCentralDataProcess,ContrExpendTOTAiC!ntralPracessAdninislration-CofiractualtOTALAdndrgstratlon-CottactualunanocatedInsurance,ContrExpendTOTALUmJocatedthsw- - -TOTALGeneralGavnippod4WaterAdministration,PersServWaterAdministration,ContrExpendTOTALWaterAdminIstrationWaterTrans&Distrib,PersServWaterTrans&Distrib,Equip&CapOutlayWaterTrans&Distrib,ContrExpendTOTALWaterTrans&DistribCommonWaterSupply,ContrExpendTOTALComonWaterSupplyanAndCommirJtySeStateRetirement,EmpIBnftsSocialSecurity,EnwBnffsWorkersCompensation,EmpIBnftsLifeInsurance,EmpIBnflsunemploymentInsurance,EmplSnftsDisabilityInsurance,EmpiBnftsHospital&Medical(dental)Ins,EmpIBnftTOTALExpendItures-Transfers,OtherFunds9,643FX142049,6434,7114,71170013,82514,5244,450P4Mä28,67928,67962,00847,106FX8310119,887FX8310466,993159,73466,829216,244442,9072,306,819FX835042,306,81944,12425,63269,956180,902100,383235,829517,1142,068,8972,068,8972,816,619 29,5512,655,967FX9O1OS29,386FX9030812,700FX904086,172FX90458370FX90508823FX90558159FX9060849,24899,0932?977720a1,032,587FX99019 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(FX)WATERAnalysisofChangesInFundBalanceIi2018jAnalysisofChangesInFundBalanceFundBalance-BeginningofYear2,404,041FX8021RestatedFundBalance-BegofYear2,404,041FX8022ADD-REVENUESANDOTHERSOURCES4,254,104DEDUCT-ExpENDITUREsANDOTHERUSES4,010,307FundBalance-EndofYear2,647,841FX8029Page30jzz2,847,8412,847,8413,982,7793,810,2012,820,419OSCMunicipalityCode500342300000 (FX)WATERTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017BudgetSummaryEstimatedRevenuesEstRev-RealPropertyTaxesEstRev-DepartmentalIncomeEstRev-UseofMoneyMdPropertyTOTALEstimatedRevenuesEstimated-ProceedsofObligationsAppropriatedFundBalancer9mi,!stl1ate4OtherSources2,900000TOTALEsflnatedRevenues7,081,336FX5799N0FX599NPage31OSCMunicipalityCode500342300000892,3363,287,0002,0004,181,3362,900,000FXIO49N992,208FX1299N3,337,000FX2499N2,0004,331,2082,750,000-H (FX)WATERBudgetSumaryTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017——---———-AppropriationsApp-GeneralGovenmenSupportApp-HomeMdCommunitySeMcesApp-EmployeeBenefitsTOTALApptoprta6onsOtherBudgetaryPurposesApp-InterfundTransferTOTALOtherUsesTOTALApproprlauons68,1205.854.525109,0206O31,86559,748989,9231.O4!6717,081,33680,8885,787,400152,3006,020,588FX962N40,689FX9999N1.019,9311,060,620a..FX1999NFX8999NFX91S9NPage32OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(G)SEWERBalanceSheetSAssetscash2,832562G2002594,919TOtALCash-2,832,5622,594,919SewerRentsReceivable273,364G360345,110AccountsReceivableG3802,259TOTALOtherReceivables(net)--273,364PrepaidExpenses3,852G4803,632TOTALPrepaidExises38523,632CashSpecialReseNts14,642G23012,034TOTALRestdctIde{s——-14,64,12,034TOTALAssets3.122,957,954Page33OSCMunicipalityCode500342300000 (G)SEWERBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017NotinSpendableFormTOTALNonspebbFundBalanceReserveforEmpBenefits&AccLiabilitiesOtherRestrictedFirdBalanceTOTALRestrictedFundBalanceAssignedAppropriatedFundBalanceAssignedunappropriatedFundBalanceTOTALAssignedFundBalanceTOTALFundBalanceTOTALLIabilitIes,DeferredInflowsAndFundBalance231,991G6O1—231,991W—44,913G63044.!1?.32,000G83132,000--308,904G691201727,78627,76658,14458,14424,00024,0001099109,6189,6189,619OSCMunicipalityCode500342300000AccruedLiabilitiesTOTALAccwedUabIlltlDueToOtherFundsTOTALDueToOtherFundsDueToOtherGovernmentsTOTALDueToOtherGovernmentstOTALLiabIlitiesDeferredInflowsofResourcesDeferredInflowofResourcesTOTAIDeterredbillowsofResourcesTOTALDeferredInflowsofResourcesFundBalance-0-G806G8673,85246,642G8993,63212.03412,034G914638,624G9152,184,136—-- - - .46M2257,5202,507,5012,765,0212,815,5153,124,420Page34 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(G)SEWERResultsofOperationRevenuesSpecialAsses5mentsAdValorem9,700010289,600SpecialAssessments192,20501030192,230TOTALRealPropertyTaxes________________________________201,905201830SewerRents2,482.267021202,249,344Interest&PenaltiesOnSewerAccts18,100G212816,650TOTALDepartmentalIncome•‘2,500,3672,265,994InterestAndEarnings2,955024013,403TQTALUseofMoneyAndPropafty2,9553,403SalesofEqtipment24002665TOTALSaleofPropertyAndCompensationForLoss____ ___2400RefundsofPriorYea?sExpenditures8,000027018.000TOTALMisceflaneousLocalSowces- . -000----8,000TOTALRevenues-2,713,457-2,479,228TOTALRevenues-ttZ713,4!L___2,479,228Page35DSCMunicipalityCode5003423Q0000 (G)SEWERResultsofOperationTOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresMmiristration-CordractualTOTALAthnkitstrauoncor*ractualUnallocatedInsurance,ContrExpendTOTALUnaoc4edInsuranceTOTALGeneral.mmrtSupportSewerAOidnistration,PersServSewerAdriinistration.CotExpendTOTALSewerAdmhttrauonSanitarySewers,PersServSanitarySewers,Equip&CapOutlaySanitarySewers,ContrExpendTOTALSanitarySewersJointSewerProject,ContrExpendTOTALJointSewerProject______TOTALHomeAndCommunityServices_____StateRetirement,EmpIBnftsSocialSecurity,EmpIBnftsWorkerscompensation,ErnplBnftsLifeInsurance,EmpIBnftsUnemploymentInsurance,EmpIBnftsDisabilityInsurance,EmpIBnftsHospital&Medical(dental)Ins,EmpIBnft25,603G1710431,70425,60331,70412,755G1910413,74012,75513,74038,35845,44427,885G8110125,843G8110474127,88526,584102,174G81201123,134G81202223,775G81204276,057622,966G815041,608,5121,608,5122,258,062,G9010814,188G903086,806G904082,666203G90458208107G9050832962G905586429,407G9060828,2192,471,153176,200(399019tOtALOperatingTransfersTOTALOtherUsestOTALExpenditures176,200175,500175,5002,531,486I2016302,916569,015g5’1,ios1,377,1281,377,1282,379,11915,3456,4052,147TOTALEmployeeBenefitsTOTALExpendituresTransfers.OtherFunds53,67652,4802,355,986175,500Page36DSCMunicipalityCode500342300000 TOWNCFIthacaAnnu&UpdateDocumentFortheFiscalYearEnding2017(G)SEWERAnalysisofChangeshiFundBalancefroodeDescriptionfl4flAnalysisDIchangesInFundBalanceFundBalance-BegInnIngofYear2,749,401G80212,815,519PriorPeriodA-IncreaseInFundBalanceG801275,166RestatedFundBalance-BegofYear2,749,401G80222,890,685ADD-REVENUESANDOTHERSOURCES27134672,479,228DEDUCT-EXPENDITURESANDOTHERUSES2,647,3532,531,486FundBalance-EndofYear2,815,519G80292,838,426Page37OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(G)SEWERBudgetSummaryEstimatedRevenuesEstRev-RealPropertyTaxes201,830G1049N198,084EstRev-DepartmentalIncome2.413,500G1299N2,463,500EstRev-UseofMoneyAndProperty2,000G2499N2,000TOTALEstimatedRevenues‘I-_ ___ _ _ _ _—2,617,3302,663,584AppropriatedFundBalance257,520G599N638.624TOTALEstiwdOtherSources—-257,520——638,624TOThtEbW4liIevenues_. _ ___ _ _ __2,874,850—_ _ _________3,302,208Page38OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(G)SEWERBudgetSuinnary2017AppropriationsApp-GeneralGoverrwnentSupport55,120G1999N60,888App-HomeMdCommuritySeMces2,579,950G8999N2,982,000App-EmployeeBenefits61,080G9199N77,520TOTALAppropriations-———26961503120,408App-InterfindTransfer178,700G9999Ni81.800TO1LOtherUses--178,700181,800____________28748503,302,208Page39OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(H)CAPITALPROJECTSBalanceSheetlE2016Ana...AssetsCash623058TOTALCash623058DueFromOtherGovernments62,863H440TOTALDueFrornOtherGovernments62,863TOTALAssets—_________________________________685,921Page40H200548,852548852126126548977OSCMunicipalityCode500342300000 (H)CAPITALPROJECTSBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017Page41-561,811H917-1.454,426J8111,454,426_ _____ _-1,454,426_____549,977OSCMunicipalityCode500342300000AccruedUablhtiesTOTALAccruedLiabRiesi7.—-WY”*•.•,DueToOtherFundsTOTALDueToOthetFunds-—-TOTALLiabilities.-- -IFundBalanceUnassignedFundBalanceyOTALUnassignedFundPtanc,TOTALFundBalance1OTALLiabilities,DeferredinflowsAndFundBalance2309823,0981,224,6341,224,6341,247,732H601H63023,0981,980,3051,990,3052,003,403 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(H)CAPITALPROJECTSResusofOperation-RevenuesCapitalProjects-OtherLocalGtvts57500H2397TOTALIntergovernmentalCtQ-57,5000InterestkidEarnings594H2401431TOTALUseofMoneyMdProperty594431StAid,Culture&Rec-CapitalProj53631-13897126TOTALStateAld5,353.126jTOTALRevenues—63457---556InterfuridTransfers11,026H503195500TOTALInterfundTransfers‘-—--11,026-95,500TOTALOtherSources———11,02695500TOTALRevenues-74,48396056Page42DSCMunicipalityCode500342300000 (H)CAPITALPROJECTSResultsofOperationTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017ExpendituresSidewalks,Equip&CapOutlayTOTALS--OtherCultureMdRecreationIOTALOtherCultureAndRecreationItTALCultureAndRecreationWaterTrans&Disthb,Equip&CapOutlayIOTALWaterTrans&DlstrlbOTALHomeAndCommunityServicesTOTALExpendituresITransfers,OtherFundsPage43H54102100,3790--flB.--100,3796,704H799721576,7041571571,300,646H834028177901,300,646817,790.1,300,646—1,307,349918,326336209H9901970,345DSCMunicipalityCode500342300000kz t ...:STh!I4IF0T4OilierUSeS...,Y. --—WOTALExpenditures•.643,5594l,67O TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(H)CAPITALPROJECTSAnalysisofChangesInFundBalance____ ___ ___ ____ ___ ___ ____ __ .AnalysisofChangesInFundBalanceFundBalance-BegInnIngofYear1,007267118021-561,809RestatedFundBalance-BegofYear1,007,267H8022-561,809ADD-REVENUESANDOTHERSOURCES74.48396,056DEDUCT-EXPENDITURESANDOTHERUSES1.643,559988,670FundBalance-EndofYear-561,809H8o29-1,454424Page44OSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(K)GENERALFIXEDASSETSBalanceSheetSAssetsLend439,880KIOl599,780Buildings3,081,635K1023,269,326ImprovementsOtherThanBLildings250,752K103673,928MacNneryMdEquipment2,913,472K1043,308,541ConstructionWorkInProgress5,395,485K1O5535,059Infrastructure13,169,394K10618,660,987TOTALFixedAssetsCnet)2525061827047621DeferredOutflowsofResources-Pensions1,608.7291(496TOTALDeterredOutflowsofResoirces--_ __ _ _ _ _ _ __ _ __ _ _ _ _ _ __ _ __ _ _ _ _ _ __ _1,6D8,729aTOTALAssets____________--28,859,341-27,047,821Page45CSCMunicipalityCode500342300000 (K)GENERALFIXEDASSETSTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017BalanceSheetLIabilitiesTotalNon-CurrentGovtAssets26,859,347Ki5927,047,621TOTALInvestmentsInNonCurrentGay26859,347-27,Q41,621TOTALFundBalance—jr.-26S59,347———y041,621TOTAL26.859,347Page46OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SF)FIREPROTECTIONBalanceSheet——AssetsCash1,858,955SF2002,721,618TOTash—1,858,9552721s18TOTALAssets1,858,9552,721,8181Page47OSCMunicipalityCode500342300000 (SF)FIREPROTECTIONBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017DeterredInflowsofResoUrcesDeferredInflowofResourcesOThLDeferredInflowsofResU5TOTALDeferredInflowsofResourcesFundBalanceAssignedAppropriatedFundBalanceAssignedUnappropriatedFundBalanceTOTALAssIgnedFundB!anc.TOTALFundBalanceTOTALLIabilities,Deferr201,242SF601354,036201,24254Icq201,242-354,036SF691288,954288,954288,9546,000SF914108,5001,651,714SF9151,970,3281,657,7147?,!281,657,7142078,8281,858,9552,721,01800Page48OSCMuncipaIityCode500342300000AccruedLiabilitiesTOTALAccruedUabmUesTOTALLlthtles.1 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SF)FIREPROTECTIONResultsolOperationIJRevenuesRealPropertyTaxes3,549,967SF10013,500,000TOTALRealPropertyTaxes31549,9673,500,000Interestk,dEarrings4,055SF24014,604TOTALUseofMoneyAndProperty4,0554604StAd,OtherAd(specify)26,815SF308927,184TOTALStateAIJ’•---2—27,184TOTALRevenues3,580,8383,531,788TOTALRevenues%:.Thss0,gj.I3,531,788Page49DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SF)FIREPROTECTIONRestisofOperationaExpendituresFireProtection,ContrExpend3,195.715SF341043,110,674TOTALFireProtection-—3,110,674T OTAL Publ ic Safe t y -_____ _ ___ ___ ___ _ ___ ___ ___ _ ___ ___ ___ _ ___ _3,110,674TOTALExpenditures3,195,7153,110,674TOTALExpenditure195,7t5:3,110,674Page50DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SF)FIREPROTECTIONAnalysIsofChangesinFundBalance0AnalyslsofChangesInFundBalanceFundBalance-BeginningofYear1272591SF80211,657,714gestatedFundBalance-BegofYear1,272,591SF80221,657,714ADD-REVENUESANDOTHERSOURCES3.5808383,531,788DEDUCT-EXPENDITURESANOOTHERUSES3,195,7153,110,674FundBalance-EndofYear1,657,714SF80292,078,828Page51OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SL)LIGHTINGBalanceSheetAssetscash5,8485L20012,067tOiaash5,84812,067UAssets5,84812,067Page52OSCMunicipalityCode500342300000 (SL)LIGHTINGBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AccruedLiabilitiesTOTALAccruedLiabilitiesTOTALLiabilitiesDeferredInflowsofResourcesDeferredinflowofResourcesTOTALDeferredinflowsofResourcTOTALDeferredInflowsofResourcesFundBalanceAssignedUnappropriatedFLrdBalanceTOTAIAssignedFundBalanceFundBalance-:LLiabilities,DeferredthflOWSMdFtxidBSL6911991o1,991o1,991Page53OSCMunicipalityCode500342300000rJl201T5L6011,268o1,268o1,268I.5,848SL91588095,849-58489,8095,848—__12,Q67. TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SL)LIGHTINGResultsofOperationRevenuesRealPropettyTaxes17,000SLI00119000TOTALRealPropedytaxes17,00019000InterestMdEarnings10SL240113TOTALUseofMoneyAndProp---1013-___________________________________________________17,01019,01317,01019,013Page54DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SL)LIGHTINGResLtsofOperationExpendIturesStreetLighting.conirExpend16225SL5182416,053tOTALStreetLighting16,22516,053IOTALTranspodallon____16,225“‘4t053j7OThLExpendttx.s___ _ _L..16,225TOTALExpn*wes___ _ __16,225IR’IJPage55DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(SL)LIGHTINGAnalysisofChangesInFundBalanceAnalysIsofChangesInFundBalanceFundBalance-BeginningofYear5,062SL80215,847RestatedFundBalance-BegofYear50625L80225,847ADD-REVENUESANDOTHERSOURCES17,01019013DEDUCT-EXPENDITURESANDOTHERUSES16,22516,053FundBalance-EndofYear5,847SL80298,807Page56OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017AssetsCash181280TA200214678TàTALCash_ _ ____ _ij&jr/fl,l3181,280214,876181,280214,OSCMunicipalityCode500342300000(TA)AGENCYBaianceSheetPage57 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TA)AGENCYB&anceSheetConsolidatedPayrol7,489TAb8776Guaranty&BidDePosits41,563TAZO40,596BailDeposits1,750TAS53,152OtherFunds(specify)130,478TA85162.153TOTALAgencyLiabilities---181,280a214,676fOTALLiabilities-_____ ____ ___ ___ ____ ___ ___ __181,280—2146761TOTALLiabilities,DeferredinflowsAndFundBaIiá———181,Z80Page58OSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TE)PRIVATEPURPOSETRUSTBalanceSheet—ell2017;IAssetscash4.417TE200TOTALCa5ti4,417___ __0TOTALAssts4,4170Page59OSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TE)PRIVATEPURPOSETRUSTBalanceSheettacxonFundBalanceNetAssets-RestrictedFccOtherPsposes4,417TE923I9TALAssiQnedFund!!4417-TOTALFundBalance4,417fOTALLiabilitiesDeferredinflowsAndFundBe4417—Page60OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TE)PRIVATEPURPOSETRUSTResuftsofOperationRevenuesInterestMdEarnings4TE24013TOTALUseofMoneyAndPropertyø4-3TdTALRevenues-_________________________________________43TOTALRevenues43Page61DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TE)PRIVATEPURPOSETRUSTResLitsofOperalionn2ThI’EfP—-—-&ExpendituresMiscHome&CommServ,ContExpend4,670TE89894TOTALMIscHome&commServ-. . .4,6700TOTALHomeAndCommunityServices.4,6100TOTALExpendkixes__________46700InterfundTransferTE990194,417TOTALOperatingTransfers..04,417TOTALOtherUses-—_________________Z1-04,417TOTALExpenditures-__ ____ _ ____ _ _ -4,6704417Page62DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(TE)PRIVATEPURPOSETRUSTAnalysisofChangesinNetPositionAnalysisofChangesInNetPositionFundBalance-BeginningofYear9,OSITE8021RestatedFundBalance-BegofYearSOSITE8022ADD-REVENUESANDOTHERSOURCES4DEDUCT-EXPENDITURESANDOTHERUSES4,670FundBalance-EndofYear4414TEBO2SPage63—4,414441434,417OSCMunicipalityCode500342300000 (V)DEBTSERVICEBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017adeDAssetsCash!PTALCashTOTALAssets429,910V200228.128429,910222,128429,910222,128OSCMunicipalityCode500342300000Page64 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017MDEBTSERViCEBalanceSheetrFundBalanceAssig,edApprophatedFundBalance204,750V914133,000AssignedUnappropriatedFundBalance225,160I91595,128429,910229,128TOThLFundBalance429,910(TOTALUablUHes,DefeitedInflowsAndtB.r429,910Page65OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(V)DEBTSERVICERes’JtsofOperationRevenuesInterestMdEarrings1,135W4011061TOTALUseofManeyAndProperty1,1351,061TOTALRevenues1,1351,061InterfwidTransfers1.547,529V50311.203,262totALInterfisidTrwisfers1,547,5291203,262TOTALOtherSources1*7,52!-1203262TOTALRevenues———?‘flS,664—1204323Page66DSCMunicipalityCode500342300000 TOWNCFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(V)DEBTSERVICEResSsofOperationExpendfturesFiscalAgentsFees.CotExpend3,123Vi36043.093tOTflAgecgsFees--3123--3,013Aimeriiuppoft3,1233,093DebtPrincipal,SerialBonds1058000V971061,089,000TOTALDebtPflnclpal—-1,058,0001,089,000DebtInterest,SerialBonds333,833V97107314,012.333,933314,012TOTALExpendker11394,9561,406,105RepaymentsToEscAgentAd’sRefBondsV999140[TOTALExpenr*r.--1,406,105Page67DSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(V)DEBTSERVICEAnaiysisofChangesinFundBalanceAnalysisDIChangesInFundBalanceFundBalance-BeginningofYear276,202V8021RestatedFundBalance-BegofYear276,202V8022ADD-REVENUESANDOTHERSOURCES1,548664DEDUCT-EXPENDITURESANDOTHERUSES1,394956FundBalance-EndofYear429,910V8029Page68-z429,910429,9101,204,3231,406,105228,128OSCMunicipalityCode500342300000 TOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017(W)GENERALLONG-TERMDEBTBalanceSheetSAssetsTotalNon-currentGovtUsbilities18,371,100W12917,049,522TOTALProvisionToBaMadehiFLELXOBuda18,371,10017,049,522ToTALAssets18,371,10017,049,522Page69OSCMunicipalityCode500342300000 (W)GENERALLONG-TERMDEBTBalanceSheetTOWNOFIthacaAnnualUpdateDocumentFortheFiscalYearEnding2017201.Page70OSCMunicipalityCode500342300000StateLoansPayableW6199T4Qs!e......__—0NetPensionLiabiuty-PropodionateShare1,809,527W638TotalOPEBLiability4,327608W683CompensaledAbsencesisoeogW687OtherLongTermDebtw689WEALOtherLlabl!#Ies.... ,,.-—..6,297,944BondsPayable11,858000T9Lffig4qngTermLlabUltlos...2*11,B59,000DeferredInflowsofResources-Pensions215,156TOTALDeferredInflowsofResources215156TOTALLIabilities18,371100TOTALLIabilIties18,371,100010363255,071622172575W62810,769,000W697___ Office of the State Comptroller TOWN OFithaca 2)1912019Statementoflndebtedzwss For the Fiscal Year Ending 2017 County of:Tompkins Municipal Code:500342300000 First Debt Cops Comp Date of Date of nt.Mit.0.1g.0/5 Beg.Paid Redeemed Prior Yr.Accreted 0(5 EndYearCodeDecdpHonFlagFlagIssueMaturityRateVu,?Issued .of Year Our.Year Bond Proc.Adjust.Interest of Year 2003 BOND F Pubflclmp(Serial)Y 12/29/2003 12/27/2017 3.95%51,000,000 57Z000 snooo 50 50 50Bend 2004 BOND E PublIc Improvement 02/12/2004 02/12/2019 3fl%$1000000 5201000 567,000 50 $134,000(Serial)Rd 2011 BOND F Public improvement Y 09/01/2011 09/01/2031 2.96%52,650,000 51.910,000 5145.000 50 50 51,825,000Bond-2011 2013 BOND F Public Improvement 06101/2013 oB/ol/2028 2.00%Y 53,450,000 52,740,000 5275,000 50 50 52.465,000Bond-2013 2015 BOND E Publiclmprovement 11/13/2015 10/15/2030 2.00%Y 52350,000 52,700,000 5170,000 50 50 52,610,000Bond 2014 BOND F 20048 Rehindlng 12/30/2014 05/15/2024 2.00%Y 5910,000 5798,000 5105,000 50 50 -5685,000Bond,2014-A 2009 BOND F rub Imp (Serial)Bond 10/01/200?10/01/2024 0.032%51.125,000 5660,000 575,000 so 50 5585,000 2014 BOND F Public Improvement 12/30/2014 12/15/2029 2M0%Y $3,000,000 52,645.000 5180,000 50 50 52.465,000Bend2014-B tar Total for TypolExempt Status -Sums Issued Amts only mado In APR Year so $11,858,000 $1,089,000 SD SO $0 510,769,000 APR Year Total for All Debt Types -Sums Issued Amts only made In APR Year 50 $11,858,000 $1,089,000 $0 SO SO $10,769,000 Page 71 TOWNOFIthacaEmployeeandRetireeBenefitsFortheFiscalYearEnding2017TotalFullTimeEmployees:TotalPartTimeEmployees:2AccountDescriptionTotal#ofFull11ofPart#ofRetireesCodeExpendituresTimeTime(AUFunds)EmployeesEmployees9010EStateRetirementSystem$473240.0(5’90151PoliceandFireRetirement90251LocalPensionFund90301SocialSecurity$271000.3C5490401Worlcer’sCompensation$119254054Insurance90451LifeInsurance$5,211.&5’90501Unemploymentlnsaxance$8232.7190551DisabibtyInsurance$2729.8A&90601HospitalandMedical$9739255441(Dental)insurance90701UnionWelfareBenefits90851SupplementalBenefitPaymenttoDisabledFireFighters91891OtherEmployeeBenefits[Totalf$1,856,594DomputedTotalFromFinancial$1,856,594.2ection(comparativepurposesonly)Page76OSCMunicipality500342300000 TOWNOFIthacaScheduleofTimeDepositsandInvestmentsFortheFiscalYearEnding2017EDPCodeAmountCASH:OnHand9Z2001$900.00DemandDeposits9Z2011Si3,758,021.46TimeDeposits9Z2021$0.00Total513.758.921.46COLLATERAL:-FDICInsurance9Z2014$250,000.00Collateralizedwithsecuritiesheldinpossessionofmunicipalityoritsagent9Z2014ASi7571,651.30Total517,821,651.30INVESTMENTS:-Securities(450)BookValue(cost)9Z4501$0.00MarketValueatBalanceSheetDate9Z4502$0.00Collateralizedwithsecuritiesheldin9Z4504A$0.00possessionofmunicipalityoritsagent-RepurchaseAgreements(451)BookValue(cost)9Z4511$0.00MarketValueatBalanceSheetDate9Z4512$0.00Collateralizedwithsecuritiesheldin9Z4514A$000possessionofmunicipalityoritsagentPage72)SCMunicipalityCode500342300000 TOWNOFIthacaLocalGovernmentQuestionnaireFortheFiscalYearEnding2017Response1)Doesyourmunicipalityhaveawrittenprocurementpolicy?Yes2)Havethefinancialstatementsforyourmunicipalitybeenindependentlyaudited?No[not1areyouplanningonhavinganauditconducted?Yes3)DoesyourlocalgovernmentparticipateinaninsurancepoolwithotherlocalYesgovernments?4)DoesyourlocalgovernmentparticipateinaninvestmentpoolwithotherlocalNogovernments?5)DoesyourmunicipalityhaveaLengthofServiceAwardProgram(LOSAP)Noforvolunteerfirefighters?6)DoesyourmunicipalityhaveaCapitalPlan?Yes7)Hasyourmunicipalitypreparedanddocumentedariskassessmentplan?NoIfyes,hasyourmunicipalityusedtheresultstodesignthesystemofinternalcontrols?8)HaveyouhadachangeinchiefexecutiveorchieffiscalofficerduringthelastNoyear?9)HasyourLocalGovernmentadoptedaninvestmentpolicyasrequiredbyYesGeneralMunicipalLaw,Section39?Page75 TotalVolumeUnitsOfMeasureAlternativeUnits01MeasuresasolineS41,553219451galonsDieselFuel$48607126,326gallonsFuelOilIgallonsfraturaiGas51738423,104cubicfeetCFlectricity$125,08&89323jkilowatt-hoursoaIHtonsPropanegallonsTOWNOFIthacaEnergyCostsandConsumptionFortheFiscalYearEnding2017EnergyTypeIotaiExpendituresPage77OSCMunicipality500342300000 CERTIFICATIONOFCHIEFFISCALOFFICERI,BillGoodmanherebycertifythatIamtheChiefFiscalOfficeroftheTownofIthacaandthattheinformationprovidedintheannualfinancialreportoftheTownofIthaca,forthefiscalyearended12/31/2017isTRUEandcorrecttothebestofmyknowledgeandbelief.ByenteringthepersonalidentificationnumberassignedbytheOfficeoftheStateComptrollertomeastheChiefFiscalOfficeroftheTownofIthacaandadoptedbymeasmysignatureforuseinconjunctionwiththefilingoftheTownofIthaca’sannualfinancialreport,IamevidencingmyexpressintenttoauthenticatemycertificationoftheTownofIthaca’sannualfinancialreportforthefiscalyearended12/31/2017andfliedbymeansofelectronicdatatransmission.MichaelSoIvigBillGoodmanNameofReportPreparerifdifferentNamethanChiefFiscalOfficer(607)273-1721FinanceOfficerTelephoneNumberTitle215N.lioqaStreet,Ithaca,NY148OfficialAddress12/19/2018(607)273-1721DateofCertificationOfficialTelephoneNumberPage76MunicipalityCode500342300000 TOWNOFIthacaFinancialCommentsFortheFiscalYearEnding2017(A)GENERALAccountCodeCommentAccountCodeA694toproperlyclassifyprepaidpropertytaxestoA691AccountCodeA691toproperlyclassifyprepaidpropertytaxestoA691AccountCodeA200toadjustrestrictedassetstoequalrestrictedfundbalanceAccountCodeA2770TheTownofIthacaandCityofIthacashareaSustainabilityPlanner,whoisanemployeeoftheTown.$63,894ofthisamountisrevenuereceivedforthisposition.$35,000isagrantfromtheParkFoundationfor2017contractperiod.$15632isfromtheCityofIthacaforthe2016-2017contractperiod.$13262istheaccrualforthe2017contractperiod.Therewasalsoa$1000grant”fromananonymousdonorfortheLakeViewCemeteryfunneledthroughtheTown.AccountCodeA867toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts)HealthInsurance)from899to867AccountCodeA899toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCodeA663prepaidpropertytaxesduetothecountyAccountCodeA230toadjustrestrictedassetstoequalrestrictedfundbalanceAdiustmentReasonAccountCodeA8015Aftersubmissionofthe2016AUD,theAuditorsrecalculatedthevalueofretireesicktimebasedonchangesapprovedbyTownBoardin2016,increasingtheTownsOPEBliabilityintheGeneralFundbyapprox.$86,966.74asoftheyearended12/31/2016(B)GENERALTOWN-OUTSIDEVGAccountCodeCommentAccountCodeB899toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCodeB2770ContributionfromdeveloperofCornell-MaplewoodApartmentexpansionprojecttocoverthecostofadditionalCodeEnforcementOfficershiredforthisproject.(Wealsoreceivedanother$100,000forthisin2018)AccountCodeB867toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AdiustmentReasonAccountCodeB8015Aftersubmissionofthe2016AUD,theAuditorsrecalculatedthevalueofretireesicktimebasedonchangesapprovedbyTownBoardin2016,increasingtheTownsOPEBliabilityintheGeneralPart-TownFundbyapprox.$89,056.35asoftheyearended(DB)HIGHWAY-PART-TOWNAccountCodeCommentAccountCodeDB270reclassified$760refundPYexpfromDB2770toDB2701AccountCodeDB265Creclassified$2171scrapmetalfromDB2770toDB2650AccountCodeDB277(reclassified$500highwaypermitsfromDB2770to0B2590;reclassified$2171scrapmetalfromDB2770toDB2650;reclassified$760refundPYexpfromDB2770toDB2701.Remaining:$6,743torepairBoltonPointdriveway&$975forculvertfeesAccountCodeDB899toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCodeDB867toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCodeDB259(reclassified$500highwaypermitsfromDB2770toDB2590AdiustmentReasonAccountCodeDBSO1Aftersubmissionofthe2016AUD,theAuditorsrecalculatedthevalueofretireesicktimebased‘onchangesapprovedbyTownBoardin2016,increasingtheTownsOPEBliabilityintheHighwayPart-TownFundbyapprox.527,86074asoftheyearendedccountCodeCommentAccountCodeFX277CCollectionofprioryearwaterbill.Page79OSCMunicipalityCode50’ TOWNOFIthacaFinancialCommentsFortheFiscalYearEnding2017(FX)WATERAccountCodeCommentAccountCodeFX867toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCodeFX899toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867(C)SEWERAccountCodeCommentAccountCode0806tomatch0806to0480AccountCode0899tomatch2017CPAreport;toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AccountCode0915tomatch0806to0480AccountCode0867toreclassifyfundsestablishedforfiscallymanagingannualeconomicincreasesanddecreasesinemployeefringebenefits(e.g.NYSRetirementCosts,HealthInsurance)from899to867AdjustmentReasonAccountCode08012Aftersubmissionofthe2016AUD,theAuditorsfoundanerrorinthecalculationoftheaccruedsewerfeesrevenueatyear-end,increasingtherevenueandfundbalanceoftheSewerFundbyapprox.$75,166.28asoftheyearended12/31/2016.(SF)FIREPROTECTIONAccountCodeCommentAccountCodeSF308ForeignFireInsuranceTaxPage80OSCMunicipalityCode501