HomeMy WebLinkAbout1990 Annual Report Submitted to the NYS ComptrollerALL NUMBERS IN THIS REPORT
MUST BE ROUNDED TO THE
NEAREST DOLLAR
F flNA �";'
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
FOR THE
TOWN OF ITHACA
COUNTY OF TOMPKINS
FOR THE FISCAL YEAR ENDED 1990
*AUTHORIZATION*
ARTICLE 3, SECTION 30 OF THE GENERAL MUNICIPAL 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 WITHIN SIXTY DAYS AFTER THE CLOSE OF THE
FISCAL YEAR OF SUCH MUNICIPAL CORPORATION *** 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 ***
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
ALBANY, NEW YORK 12236
1
*CERTIFICATION OF FISCAL OFFICER*
I,Shirlev A. Raffensperger , CERTIFY THAT I AM THE CHIEF FISCAL OFFICER
AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF
MY KNOWLEDGE AND BELIEF.
SIGNATURE
Town Supervisor
TITLE
126 East Seneca Street
OFFICIAL ADDRESS
Ithaca, New York 14850
OFFICIAL ADDRESS
April 3, 1991
_ DATE --. ---
( 607 ) 273-1721
OFFICE TELEPHONE NUMBER
*INQUIRY*
IF.YOU HAVE ANY QUESTIONS RELATING TO THIS DOCUMENT PLEASE CALL:'
FILING REQUIREMENTS (518) 474-4014
ACCOUNTING REQUIREMENTS (518) 474-6023
*PLEASE MAIL COMPLETED DOCUMENT TO:
STATE OF.NEW YORK
OFFICE OF THE STATE COMPTROLLER
DIVISION OF MUNICIPAL AFFAIRS
BUREAU OF MUNICIPAL RESEARCH AND STATISTICS
GOV. ALFRED E. SMITH STATE OFFICE BUILDING (10TH FLOOR)
ALBANY, 'NEW 'YORK 12236
ATTENTION : JEFFREY MADEJ
2
, 'nit �i'GY74. vhL'Ir 9i n•i4,.� wli'i T�PN�h `,tit.w' � "-�tl�re
*FINANCIAL SECTION *
FINANCIAL INFORMATION FOR THE FOLLOWING FUNDS AND ACCOUNT GROUPS WAS
INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE
FISCAL YEAR ENDED 1989 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 1990:
(A) GENERAL FUND
(B) GENERAL TOWN OUTSIDE VILLAGE
(DB) PART TOWN HIGHWAY FUND
(F) WATER FUND
(G) SEWER FUND
(H) CAPITAL PROJECTS FUND
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
(SL) SPECIAL DISTRICTS) - LIGHTING
(TA) AGENCY FUND
(V) DEBT SERVICE FUND
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1989 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE
NECESSARY. IF ANY FUNDS WERE USED IN 1990 THAT WERE NOT USED IN 1989,
PLEASE LIST BELOW. A FORM TO REQUEST ADDITIONAL OR BLANK FUND
STATEMENTS IS INCLUDED IN THIS MAILING.
*** SUPPLEMENTAL SECTION ***
THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOWING SECTIONS:
1) STATEMENT OF INDEBTEDNESS
2) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
3) REAL PROPERTY TAX LEVY AND RELATED INFORMATION
4) AUDIT SURVEY
5) SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
6) NOTICE OF TORT CLAIMS
7) LIABILITY INSURANCE QUESTIONAIRE
ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR.
3
a ..1 ar,t}°"•s'. ,„,,,....
,171
,
*** FINANCIAL SECTION ---
4
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
PETTY CASH
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
TOTAL
CASH
ACCOUNTS
RECEIVABLE 380-382
TOTAL
OTHER RECEIVABLES
(NET)
A210
STATE &
FEDERAL OTHER
A
TOTAL
STATE AND FEDERAL
AID
RECEIVABLES
DUE FROM
OTHER FUNDS
TOTAL
DUE FROM OTHER
FUNDS
TOTAL
ASSETS
f
$1,976
A200 $
1,903
156,565
A201
72,595
200
A210
200 ✓
A
A
158,741
74,698
22,794
A380
68,836 L
A
A
22,794
68,836
21,007
A410
8,417 ✓
A
A
21,007
8,417
0
A391
0
A
A
0
0
202,542
151,951--,Z
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
BALANCE SHEET
A
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
$20,269
A600
S 25,672✓
A
A
TOTAL ACCOUNTS PAYABLE
20,269
25,672
ACCRUED LIABILITIES
1,883
A601
2,005
A
A
TOTAL ACCRUED
LIABILITIES
1,883
2,005
TOTAL
TOTAL LIABILITIES
22,152
27,677
RESERVE FOR ENCUMBRANCES
0
A821
4,951
A
A
TOTAL RESERVE FOR
ENCUMBRANCES
0
4,951
UNRESERVED FUND BALANCE
APPROPRIATED
32,040
A910
0-
A -
ATOTAL
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
32,040
0
UNRESERVED FUND BALANCE
UNAPPROPRIATED
148,350
A911
119,323 `-�
A-
A -
ATOTAL
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
148,350
119,323
TOTAL
TOTAL FUND EQUITY
180,390
A
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
7
202,542
5
151,951 ✓
1
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES
TOTAL REAL PROPERTY
TAXES
OTHER PAYMENTS IN LIEU OF
TAXES
INTEREST & PENALTIES ON REAL
PROP TAXES
TOTAL REAL PROPERTY TAX
ITEMS
SALES TAX (FROM COUNTY)
$150,965 A1001
A-
A -
172,217
A
150,965
172,217 -
172,217
1,651 A1081 5,471
9,464 A1090 0
A
A - - 11,115 5,471
330,402 A1120 366,945
A
A
TOTAL NON PROPERTY TAX
ITEMS
330,402
366,945
CLERK FEES
11484
A1255 1.496
PUBLIC POUND CHARGES, DOG
CONTROL FEES
;.. 787
A15501. 11
797/
i.
TOTAL DEPARTMENTAL'
INCOME
2,271
2.293
YOUTH RECREATION SERVICES,
OTHER GOVTS
11,275
A2350
0
WATER RENTS,OTHER GOVTS
0
A2378
0
PLANNING REVIEW FEE
A 2189 2,050
/
A
TOTAL INTERGOVERNMENTAL
CHARGES
11,275
2.050
INTEREST AND EARNINGS
4 16,423
A2401 10.226
A
A
TOTAL USE OF MONEY AND
PROPERTY
16,423
10.226
8
J I 1 Y
,ImYiY'eY ��.:l^r>.._- '_ I' t ..:..r "' ! j...... ,_--fr ,...�.`�,��F v"`:,.F �`7 nrf �''�}ni i�nr r nii •h,
-. -- nt n ;.t ,4..- , - .. ..
_. i. r' „ .
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GEINERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
DOG LICENSE FUND
APPORTIONMENT
TOTAL LICENSES AND
PERMITS
FINES AND FORFEITED BAIL
TOTAL FINES AND
FORFEITURES
INSURANCE RECOVERIES
SALE OF PROPERTY
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
UNCLASSIFIED (SPECIFY)
TOTAL MISCELLANEOUS
LOCAL SOURCES .
ST AID, REVENUE SHARING
ST AID, MORTGAGE TAX
ST AID, RECREATION FOR
ELDERLY
ST AID, YOUTH PROGRAMS
TOTAL STATE AID
BALANCING CODE
TOTAL FEDERAL AID
9
54,668 A2544
A
A
4,668
33,155 A2610
A
A
33,155
11581 A2680
A 2660
A
1,581
2,884 A2701
1,421 A2770
A
A
4,305
137,694
A3001
90,243
A3005
2,000
A3801
16,000
A3820
A
A
245,937
'
2
A4888
8,284
A
0
A --
2
9,969
189,741 ✓
$ 5,476
5,476
44,793
44,793 6,784
1,500
'
8,284
0
1,171 ✓
J
1,171
127,430
50,000 ✓'
2,342
9,969
189,741 ✓
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL. EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE. YEAR ENDED 1990
DETAIL REVENUES AND. OTHER SOURCES
S
TOTAL
TOTAL REVENUES 812,099 go,?, 66 "7 926—.-54-7--
TRANSFERS
26;54 TRANSFERS 0 A5031 17,888
A
A
TOTAL INTERFUND
TRANSFERS 0 17,888
— -- — — — — 0
TOTAL
TOTAL OTHER SOURCES 0. 17,8$8 /
TOTAL DETAIL REVENUES
AND OTHER SOURCES 812,099 826,555
mom
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
LEGISLATIVE BOARD, PERS SERV
LEGISLATIVE BOARD, EQUIP &
CAP OUTLAY
LEGISLATIVE BOARD, CONTR
EXPEND
TOTAL LEGISLATIVE BOARD
MUNICIPAL COURT, PERS SERV
MUNICIPAL COURT, EQUIP & CAP
OUTLAY
MUNICIPAL COURT, CONTR EXPEND
TOTAL MUNICIPAL COURT
SUPERVISOR,PERS SERV
SUPERVISOR,EQUIP & CAP OUTLAY
SUPERVISOR,CONTR EXPEND
TOTAL SUPERVISOR
AUDITOR, CONTR EXPEND
TOTAL AUDITORS
TAX COLLECTION,PERS SERV
TAX COLLECTION,EQUIP & CAP
OUTLAY
TAX COLLECTION,CONTR EXPEND
TOTAL TAX COLLECTION
BUDGET, PERS SERV
BUDGET, EQUIP & CAP OUTLAY
BUDGET, CONTR EXPEND
TOTAL BUDGET
CLERK,PERS SERV
CLERK,EQUIP & CAP OUTLAY
CLERK,CONTR EXPEND
11
$25,892 A1010.1 $ 28,200 V
430 A1010.2
2,492 A1010.4
A
28,814 A1010.0
28,995 A1110.1
6,351
4,285
39,631
37,826
0
1,077
38,903
2,700
2,700
6,072
186
950
7,208
22,682
69
406
23,157
38,540
3,976
5,553
A1110.2
A1110.4
A
A1110.0
A1220.1
A1220.2
A1220.4
A
A1220.0
A1320.4
A
A1320.0
A1330.1
A1330.2
A1330.4
A
A1330.0
A1340.1
A1340.2
A1340.4
A
A1340.0
A1410.1
A1410.2
A1410.4
A
497 ✓
2,321
31,018
34,215
42
2,740 V
36,997 ✓
40,694 ✓
4,395
1,501
46,590
2,506
2,506
6,505
✓
0
1.140
7,645--'
24,777
160
1,271
26,208
43,660
673
717
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
TOTAL CLERK
548,069
A1410.0
45,050
LAW, CONTR EXPEND
64,540
A1420.4
42,928,-,-
2928✓A
A
TOTAL LAW
64,540
A1420.0
42,928 y .
PERSONNEL, PERS SERV
25,387
A1430.1
29,458
PERSONNEL,EQUIP & CAP OUTLAY
739
A1430.2
0
PERSONNEL, CONTR EXPEND
2,197
A1430.4
2,529
A
TOTAL PERSONNEL
28,323
A1430.0
31,987
ENGINEER, PERS SERV
89,353
A1440.1
99,923'✓
ENGINEER, EQUIP & CAP -OUTLAY _=-____.__-___ _.
_._ 5,226
A1440.2
3,029
ENGINEER, CONTR EXPEND - - -
5,758- -
- A1440.4-,
-- - 6,019
A
TOTAL ENGINEER
100,337
A1440.0
108,971
ELECTIONS, EQUIP & CAP OUTLAY
126
A1450.2
70 ✓
ELECTIONS, CONTR EXPEND
8,651
A1450.4
8,818 ✓
A
TOTAL ELECTIONS
8,777
A1450.0
8,888
BUILDINGS, PERS SERV
8,785
A1620.1
9,785
BUILDINGS, EQUIP & CAP OUTLAY
0
A1620.2
227`'
BUILDINGS, CONTR EXPEND
13,577
A1620.4
12,647
A
TOTAL BUILDINGS
22,362
A1620.0
22.659
CENTRAL PRINT & MAIL, EQUIP &
CAP OUTLAY
CENTRAL PRINT &-MAIL,CONTR.--
EXPEND
TOTAL CENTRAL PRINTING AND
MAILING
UNALLOCATED INSURANCE, CONTR
EXPEND
TOTAL UNALLOCATED INSURANCE
6,032 A1670.2. 8.363
20,540 A1670.4 27,390
A
26,572 A1670.0
34,817 A1910.4
A
34,817 A1910.0
35,753
42,662 ✓
42,662 i�
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
MUNICIPAL ASSN DUES, CONTR
EXPEND
S0
A1920.4
S 1,834 ✓
A
TOTAL MUNICIPAL ASSN DUES
0
A1920.0
1, 834
OTHER GEN GOVT SUPPORT, CONTR
EXPEND
2,000
A1989.4
2,000✓
A
TOTAL OTHER GENERAL GOVT
SUPPORT
2,000
A1989.0
2,000
A
A
A
A
A
TOTAL GENERAL GOVERNMENT
SUPPORT
476,210
493,696 �✓
POLICE, PERS SERV
0
A3120.1
0 ✓
POLICE, CONTR EXPEND
0
A3120.4
A
TOTAL POLICE DEPARTMENT
0
A3120.0
0�
TRAFFIC CONTROL, CONTR EXPEN
242
A3310.4
215 ✓
A
TOTAL TRAFFIC CONTROL
242
A3310.0
2157--
15✓CONTROL
CONTROLOF ANIMALS,,CONTR
EXPEND
9,561
A3510.4
10,517 ✓
A
TOTAL CONTROL OF DOGS
9,561
A3510.0
10,517 �✓
A
A
A
A
A
13
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP FOR
THE FISCAL
- DESCRIPTION
YEAR ENDED 1989
CODE YEAR
ENDED
1990
DETAIL EXPENDITURES AND OTHER
USES
TOTAL PUBLIC SAFETY
09,803
S
10,732
'✓,
STREET ADMIN, PERS SERV
35,796
A5010.1
37,423
'✓
STREET ADMIN, EQUIP & CAP
OUTLAY
11144
A5010.2
73
STREET ADMIN, CONTR EXPEND
11339
A5010.4
2,377
A
TOTAL HIGHWAY AND STREET
ADMIN
38,279
A5010.0
39,873
GARAGE, PERS SERV
0
A5132.1
0 ✓
--- GARAGE-, EQUIP-- & CAP
6., 441 .__
A5132.2--_._
0 ✓, ___ -
GARAGE, CONTR EXPEND
- "` - 28,893
A5132.4 _
32.586
✓ ===-`=
35,334
A
A5132.0
32,586_
TOTAL GARAGE
STREET LIGHTING, CONTR EXPEND
33,829
A5182.4
34,104
A
TOTAL STREET .LIGHTING
33,829
A5182.0
34.104✓
BUS OPERATIONS, CONTR EXPEND
1,286
A5630.4
3.317
A
TOTAL PUBLIC TRANSPORATION
1,286
A5630.0
3.317
A
A
A
TOTAL TRANSPORTATION
108,728
109880
PLAYGR & REC CENTERS, PERS
SERV
834
A7140.1
0
PLAYGR & REC CENTERS, CONTR
25,9191-.-/
EXPEND
25,352
A7140.4
A
TOTAL PLAYGROUNDS AND
RECREATION CENTERS
26,186
A7140.0
25,919
:�..,..,1'.,,..,W''YhTYI'.'.�r.ti:'r.sSri.w -.. n-.'. r'!^w n, i �Y+i.�M.n .:.. ��':,n.r. ,^.'�{Jrr..'n.- lf'f:•„dx-...`���'sh'S'Cki^ � 4 r.i siK
-.�•• ry..� ,n.. „err: r'N7Y•'x. 'yj �FF}�'xKiP"'fiFi i iii M1 x'iTF",-- i4 YL: *{fi" "'x:»�'�N"�fnF1G➢f�16� B i4 h*� ,.�.Ni".1 .?1
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
i5
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER
USES
JOINT YOUTH PROG, CONTR
160,274 ✓
EXPEND
5172,602
A7320.4
$
A
TOTAL JOINT YOUTH PROGRAM
172,602
A7320.0
160,274✓
HISTORIAN, CONTR EXPEND
0
A7510.4
36 ✓
A
TOTAL HISTORIAN
0
A7510.0
36 y
A
A
A
A
A
TOTAL CULTURE AND
RECREATION
198,788
186,229
JOINT PLANNING BOARD, CONTR
EXPEND
0
A8025.4
0
A
TOTAL JOINT PLANNING BOARD
0
A8025.0
0
A
A
A
A
A
TOTAL HOME AND COMMUNITY
SERVICES
0
0
670
STATE RETIREMENT SYSTEM
15,500
A9010.8
SOCIAL SECURITY, EMPLOYER
CONT
23,498
A9030.8
26,781
WORKER'S COMPENSATION, EMPL.
BNFTS
8,145
A9040.8
17,890
DISABILITY INSURANCE, EMPL
BNFTS
351
A9055.8
642
i5
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989
DETAIL EXPENDITURES AND OTHER USES,'
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
EDP.' FOR THE FISCAL
CODE YEAR ENDED 1990
t27,575 A9060.8 5 36,153 ✓
75,069 82,136 L'
868,598
868,598
882,673
-16
•ee�r.ee i'�i' it T- ; Y" 'i' �`t
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR*
5236,889
A8021
$180,390
ADD - REVENUES AND OTHER
SOURCES
812,099
826,555
DEDUCT - EXPENDITURES AND
OTHER USES
868,598
882,673-'--"
FUND EQUITY -END OF YEAR*
180,390
A8029
124,272 ,
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
l 7
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION :..YEAR`,ENDED,1989,. CODE - YEAR ENDED 1990
ESTIMATED REVENUES AND OTHER SOURCES.
EST REV .— REAL PROPERTY TAXES
*150,965
A1049M *
172,217 c/
EST REV — REAL PROPERTY TAX
ITEMS
4,000
A1099M
5,000
EST REV — NON PROPERTY TAX
ITEMS
280,402
A1199M
4119570
EST REV — DEPARTMENTAL INCOME
4,000
A1299M
4,000
EST REV — INTERGOVERNMENTAL
CHARGES
9,200
A2399M
9,500c/
EST REV.— USE OF MONEY AND
PROPERTY
10,500
A2499M
10,500
ND.
EST REV- — LICENSES AND--
PERMITS - - _:-: _. __.
PERMITS
____ 4,500.:_
A2599M _
5,000
EST REV — FINES AND
FORFEITURES
26,000
A2649M
27,000
EST REV—MISCELLANEOUS LOCAL
SOURCES
1,500
A2799M
19,380
EST REV — STATE AID
223,000
A3099M
228,000
A M
A M
TOTAL ESTIMATED
892,167
REVENUES
714,067
ESTIMATED — INTERFUND
TRANSFER
35, 000_ :-,_.
A5031M ..,L,
0
APPROPRIATED FUND. BALANCE'-
- 120,095
A 599M
20,560
A M
TOTAL ESTIMATED OTHER
SOURCES
155,095
_
BAL CODEM
2
M
TOTAL ESTIMATED
REVENUES AND OTHER
912,729
-SOURCES
869,162
.• - 18
�`.�it_�.&v:. :: _ �„��.m,-� Svc Y j§�-.�`..�—...,. z, ��'x, s.�a.�' . ��^`.�' �"�'tF � �'ri.. i/•„4... � ,.,-3n`. .NLS'. r'`J�.r�+-. Y;^'�:e�T "4' - ...�w,.,.....,.,.e",.. rL:
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
DESCRIPTION
APPROPRIATIONS
APP — GENERAL GOVERNMENT
SUPPORT
APP — PUBLIC SAFETY
APP — TRANSPORTATION
APP — CULTURE AND RECREATION
APP—EMPLOYEE BENEFITS
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
5476,606
A1999M $
513,550
✓
91803
A3999M
11,621
108,886
A5999M
117,690
198,788
A7999M
187,610
e,
75,079
A9199M
82,258
A M
A M
v
869,162
912,729
M
M
869,162
912,729
19
A -M
TOTAL OUTSTANDING 0 4,951
ENCUMBRANCES ✓
20
45F
,
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR
ENDED
1990
(A) GENERAL FUND
.SUMMARY OF FINAL BUDGET AS MODIFIED.
FOR THE FISCAL.
EDP
FOR THE FISCAL
DESCRIPTION' YEAR ENDED
1989-
CODE
YEAR ENDED 1990
OUTSTANDING ENCUMBRANCES
GENERAL GOVT. SUPPORT
$0
A1998M
5 4,933
ENCUMBR.
A5998M
18
PUBLIC SAFETY ENCUMBR.
.0
TRANSPORTATION ENCUMBR.-
0
A5998M
CULTURE AND RECR. .- ENCUMBR.
0
A7.998M
A m
A -M
TOTAL OUTSTANDING 0 4,951
ENCUMBRANCES ✓
20
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
PETTY CASH
TOTAL CASH
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
STATE AID RECEIVABLE
TOTAL ASSETS
FOR THE FISCAL
YEAR ENDED 1989
$2,577
227,500
200
21
230,277
235
235
230,512
EDP
CODE
B200
B201
B210
B
B
B380
B
B
B410
FOR THE FISCAL
YEAR ENDED 1990
$
1,9691/
204,124 7
200 v
206,293
56,738
56,738
9,665 ✓
272,696 i/
4Y.'4 'q� v,�� 7 -A gm ". -,.Jl 1! ,�, I ... J '' � ", Il
TOWN OF
ITHACA
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1990
(B) GENERAL TOWN OUTSIDE
VILLAGE
BALANCE SHEET
FOR
THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION
YEAR
ENDED 1989
CODE YEAR
ENDED 1990
LIABILITIES AND FUND EQUITY
"ACCOUNTS PAYABLE-
_..._$17,119^
B
TOTAL ,ACCOUNTS PAYABLE
_B
17,119
27,062 L/
ACCRUED LIABILITIES
2,907
B601
2,611
B
B
TOTAL ACCRUED
LIABILITIES
2,907
2,611
BALANCING CODE
1 *B799
0
B_
B_
...----TOTAL OTHER LIABILITIES
-.1-----_-----
7-7-
V�,-
29,673
TOTAL
TOTAL LIABILITIES
20,027
RESERVE FOR ENCUMBRANCES6,295
1,726
B821
B
B
TOTAL RESERVE FOR
ENCUMBRANCES
1,726
6,295
UNRESERVED FUND BALANCE
APPROPRIATED
80,297
B910
43,000 L/
B_
B_
TOTAL UNRESERVED FUND
BALANCE
APPROPRIATED
80,297
43,000_
UNRESERVED FUND BALANCE
193,728
UNAPPROPRIATED
128,462
B911
B_
B
TOTAL UNRESERVED FUND
BALANCE
J
UNAPPROPRIATED
128,4 62
193,728
22
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
TOTAL
TOTAL FUND EQUITY
210,485
$ 243,023
243,023 ✓
TOTAL LIABILITIES AND
FUND EQUITY 230,512 272,696
23
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED1989
CODE
YEAR ENDED
1990
DETAIL REVENUES AND OTHER SOURCES
OTHER PAYMENTS IN LIEU OF
TAXES
$0
B1081
S
0�
B
TOTAL REAL PROPERTY TAX
ITEMS
0
0
SALES TAX (FROM COUNTY)
1,007,771
B1129
925.162
FRANCHISES.
14,333
B1170
16,225
✓
B
B
TOTAL NON PROPERTY TAX
ITEMS
1,022,104
941,387
CHARGES FOR DEMOLITION
- ---- ---
UNSAFE BUILD
0
B1.570
o
ZONING FEES
28,426
B2110
18,957
PLANNING BOARD FEES
3,035
B2115
7,007
B
B
TOTAL DEPARTMENTAL
INCOME
31,461
25,964
MISC REVENUE, OTHER GOVTS
418
B2389
0 ✓
B
B_
TOTAL INTERGOVERNMENTAL
CHARGES
418
0"/
INTEREST AND EARNINGS
11,249
B2401
11.240
B
B
TOTAL USE OF MONEY AND
PROPERTY
11,249
11,240
SALES OF EQUIPMENT
350
B2665
?s P,
INSURANCE RECOVERIES
1,197
B2680
884
-MISCELLANEOUS
B 2770
6-3-14
B
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
1,547
7.2
41
24
77. ...... .. 74
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
ST AID, STATE REVENUE SHARING
5128,969
B 3 0 0 1
$ 118,892
ST AID, MORTGAGE TAX
104,120
B3005
135,341
ST AID, OTHER AID FOR PUBLIC
SAFETY
11,276
B3389
9,665 ✓
B
B
TOTAL STATE AID
244,365
263,898
TOTAL
TOTAL REVENUES
1,311,144
1,249,732
TRANSFERS
0
B5031
0
B
B
TOTAL INTERFUND
TRANSFERS
0
0
0
TOTAL
TOTAL OTHER SOURCES
0
0
TOTAL DETAIL REVENUES
AND OTHER SOURCES
1,311,144
1,249,732-'�
25
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
.2,6
�.^.TC6:SF'i .45
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989'
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER
USES
LAW, CONTR EXPEND
$76,990
B1420.4
5 50,016 ✓
B
TOTAL LAW
76,990
B1420.0
50,016✓
CENTRAL PRINT & MAIL, EQUIP &
CAP OUTLAY
3,813.
B1670.2
4,231 L--
/CENTRAL
CENTRALPRINT & MAIL, CONTR
EXPEND
17,765
B1670.4
20,073 ✓
B
TOTAL CENTRAL PRINTING & MAIL
21,578
B1670.0
24,304 ✓
UNALLOCATED INSURANCE, CONTR
EXPEND
48,229
B1910.4
._ 36,932
- ---
- ---
TOTAL UNALLOCATED INSURANCE
48,229
B1910.0
36,932,/
PAYMT TO TREAS TO REDUCE
TAXES,CONTR EXPEN
51,443-
B1972.4
Oji
B
TOTAL TO COUNTY TREASURERS TO
REDUCE
51,443
B1972.0
0`�
B
B
B
B
B
- TOTAL GENERAL GOVERNMENT.
SUPPORT
198,240
111.252 ✓
POLICE, PERS SERV
4,200
B3120.1
4,593
B
TOTAL POLICE
4,200
B3120.0
4.593 ✓
TRAFFIC CONTROL, CONTR EXPEN
3,312
B3310.4
3.408
B
TOTAL TRAFFIC CONTROL
3,312
B3310.0
3.408 +/
.2,6
�.^.TC6:SF'i .45
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
27
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES
AND OTHER USES
B
$
B
B
B
B
TOTAL PUBLIC SAFETY
7,512
8,001`
BUS OPERATIONS, CONTR
EXPEND
10,063
B5630.4
11,2561
B
TOTAL PUBLIC TRANSPORTATION
10,063
B5630.0
11,256 ✓
B
B
B
B
B
TOTAL TRANSPORTATION
10,063
11,256
PLAYGR & REC CENTERS,
PERS
SERV
54,465
B7140.1
58,822
PLAYGR & REC CENTERS,
EQUIP &
CAP OUTLAY
10,315
B7140.2
21,717
PLAYGR & REC CENTERS,
CONTR
EXPEND
23,685
B7140.4
21,009
B
TOTAL PLAYGROUNDS AND
RECREATION CENTERS
88,465
B7140.0
101,548
B
B
B
B
B
TOTAL CULTURE AND
RECREATION
88,465
10 1, 54 8 /
27
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION. YEAR
ENDED 1989.
CODE YEAR
ENDED
1990
DETAIL EXPENDITURES AND OTHER USES
ZONING, PERS SERV
*70,149
B8010.1 5
84,835
ZONING, EQUIP & CAP OUTLAY
3,524
B8010.2
745 ✓
ZONING, CONTR EXPEND
14,496.
B8010.4
12,479
TOTAL ZONING
88,169
B
B8010-0
98,059
PLANNING, PERS SERV
81,159
B8020.1
119,356
PLANNING, EQUIP & CAP OUTLAY
5,794
B8020.2
582
PLANNING, CONTR EXPEND
45,529
B8020.4
53,138
B
TOTAL PLANNING
132,482
B8020.0
173,076
B
B
B
B
TOTAL HOME AND COMMUNITY
SERVICES
220,651
271.135
STATE RETIREMENT, EMPL BNFTS
11,731
B9010.8
641''/
SOCIAL SECURITY , EMPL BNFTS
15,451
B9030.8
18,453
-
WORKER'S COMPENSATION, EMPL-
BNFTS _ - -
:._.... --.1,806B9040.8
-
5]87
DISABILITY INSURANCE, EMPL _"-
V1.
_.-X235
--
B9055.8_-
450
HOSPITAL & MEDICAL (DENTAL)
,//
INS, EMPL BNFT _
14,120
B9060.8
19,272
V/
TOTAL EMPLOYEE BENEFITS l
_
43,343
44,003
V
TOTAL EXPENDITURES
.. 568,274
547,195 V
TRANSFERS, OTHER FUNDS
662,576
B9901.9
670,000
TOTAL TRANSFERS
662,576
TOTAL OTHER USES
662,576
670,000
28
L ti, T r
„�il�iit�ir ii�imrrif�'I�.L- 7i7�imitrtirtf171il flf�l�11"
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(6) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL
YEAR ENDED 1989
DETAIL EXPENDITURES AND OTHER USES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
$1,230,850
29
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
5 1,217.195 `�
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR* 5130,191
ADD - REVENUES AND OTHER
SOURCES 1,311,144
DEDUCT - EXPENDITURES AND
OTHER USES 1,230,850
FUND EQUITY - END OF YEAR* 210,485
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
B8021 5210,485
1,249,732c--
1, 217, 195
,249,732c--1,217,195 v -
B8029 243,022
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
r- PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY...
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEARS) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
30
F
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(5) GENERAL TO4N OUTSIDE VILLAGE
SUMMARY Or FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1989 CODE
ESTIMATED REVENUES AND OTHER SOURCES
FOR THE FISCAL
YEAR ENDED 1990
=ST REV - REAL PROPERTY TAXES
*0
B1049M $
0
✓
=ST REV - NON PROPERTY TAX
ITEMS
901,058
B1199M
1,040,350
=ST REV - DEPARTMENTA'L INCOME
38,500
B1299M
45,500
=ST REV - USE OF MONEY AND
PROPERTY
15,000
B2499M
10,000
=ST REV -STATE AID
214,000
B3099M
214,000
B M
B M
TOTAL ESTIMATED
REVENUES
1,168,558
1,309,850
ESTIMATED - INTERFUND
TRANSFERS
0
B5031M
0
APPROPRIATED FUND BALANCE
76,306
B 599M
82,023 ✓
B M
B M
TOTAL ESTIMATED OTHER
SOURCES
76,306
82,023
BALANCE CODE
M
1
V
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
1,244,864
1,391,874
31
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
$198,344
B1999M
S of, I01�1 v
APP - PUBLIC SAFETY
7,692
B3999M
'7, g60V
APP - TRANSPORTATION
12,059
B5999M
i5, S- \./
APP - CULTURE AND RECREATION
89,621
B7999M
�-3 5 (o✓
APP - HOME AND COMMUNITY
SERVICES
230,727
B8999M
APP - EMPLOYEE BENEFITS
43,845
B9199M
B M
B M
TOTAL ESTIMATED
EXPENDITURES
582,288
0001 37✓
APP - INTERFUND TRANSFER
662,576
B9999M
`79 .SOO
B M
B M
TOTAL ESTIMATED OTHER
USES
662,576
M
M
TOTAL APPROPRIATIONS
1,244,864
I,
32
TOWN OF ITHACA'
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(B) GENERAL TOWN OUTSIDE VILLAGE
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL- EDP. FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989, CODE". YEAR ENDED 1990
OUTSTANDING ENCUMBRANCES
GENERAL GOVT. SUPPORT -
ENCUMBR. $0 B1998M S
CULTURE AND RECR. - ENCUMBR. 1,156 B7998M 32
HOME & COMM. SERV. - ENCUMBR. 570 B8998M 6,263,--
B M
B M
TOTAL OUTSTANDING
ENCUMBRANCES 1,726 6.295
' 33
r1`.'i..
y s �
_'`—d�� (i��.r•u i ir.�,�mri`zrrYrwJYrms.ni'��ti fir--�:frr'.®:atirrhii�,..m�,.�....�:....,im::.r�o.�u�,�oi9ra�uir'iiii�f'iii'ni"�iN'lollif,'�'i'1ii�Gliinnfl-l��on-„r
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
ASSETS
CASH
51,552
DB
200 $
1,667 v
CASH IN TIME DEPOSITS
39,814
DB
201
85,601
PETTY CASH
200
DB
210
200
CASH FROM OBLIGATIONS
0
DB
220
DB
TOTAL CASH
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
STATE & FEDERAL RECEIVABLES
TOTAL STATE AND FEDERAL
AID RECEIVABLES
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
BALANCING CODE
TOTAL PREPAID EXPENSES
INVESTMENTS IN SECURITIES,
SPEC RES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
34
DB
41,566
87,468
0
DB
380
0
DB
DB
0
0 v
24,370
DB
410
0 !/
DB
DB
24,370
0 li
0
DB
440
0
DB
DB
0
0
1
DB
488
DB
DB
1
48,110
DB
452
17,744,---/
DB
DB
48,110
17,744
114,047
105,212
TOWN
OF ITHACA
ANNUAL
UPDATE DOCUMENT
FOR THE
FISCAL YEAR ENDED
1990
(DB) PART TOWN HIGHWAY FUND
BALANCE SHEET
FOR THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE YEAR
ENDED 1990
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
517,519
DB
600 $
9,637 ✓
DB
DB
TOTAL ACCOUNTS PAYABLE
17,519
9,637 c/
ACCRUED LIABILITIES
12,135
DB
601
12,550
DUE TO OTHER FuNps
DB
610
794 4/
DB
TOTAL ACCRUED
LIABILITIES
12,135
13,344
-
0
0 l/
TOTAL
TOTAL LIABILITIES
29,654
22,981✓
RESERVE FOR ENCUMBRANCES
100
DB
821
0
DB
DB
TOTAL RESERVE FOR
ENCUMBRANCES
100
0'
ARCHIVED 700 RESERVES
48,431
DB
899
17,744
DB
DB...
-
_------- TOTAL- SPECIAL- RESERVES= -. -
J --. ::, 48;431
17 744--L,-/----
UNRESERVED FUND
-BALANCE
APPROPRIATED
- 40,000
DB
910
_
0
__.
DB
DB
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
40,000
0-L/
UNRESERVED FUND BALANCE
UNAPPROPRIATED
-4,138
DB
911
64,487
DB-
BDBTOTAL
DB-
TOTALUNRESERVED FUND
BALANCE -
UNAPPROPRIATED
-4,138
64,487
35.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
BALANCE SHEET
DESCRIPTION FOR THE FISCAL EDP
YEAR ENDED 1989 FOR THE FISCAL
LIABILITIES AND FUND EQUITY CODE YEAR ENDED 1990
TOTAL $
TOTAL FUND EQUITY
84,393 82,231ti/
TOTAL LIABILITIES AND
FUND EQUITY
114,047
105,212
36
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR
THE FISCAL
DESCRIPTION .YEAR
ENDED 1989.
CODE:
YEAR
ENDED 1990
DETAIL REVENUES AND OTHER SOURCES .
REAL PROPERTY TAXES
$0
DB1001.
S
0
DB-
BDBTOTAL
DB-
TOTALREAL PROPERTY
✓
TAXES
- 0
0 -
TRANSPORTATION SERVICES,
OTHER GOVTS
9,645
DB2300
10,153
DB
DB
----- TOTAL INTERGOVERNMENTAL -
,✓-
CHARGES --- -- ___�__. _..__._.__
.___,_ -9;645
---Y--T
10,153
= INTEREST AND EARNINGS
9,824
DB2401
5,337
` INTEREST 6 EARNINGS -CAPITAL RESOURCES
DB 2402
-
1,889
DB
TOTAL USE OF MONEY AND
✓
PROPERTY
9,824
7,226
SALES OF EQUIPMENT
2,100
DB2665
50
DB-
BDBTOTAL
DB-
TOTALSALE OF PROPERTY
AND COMPENSATION FOR
LOSS
2,100-
50
REFUNDS OF'PRIOR YEAR'S
EXPENDITURES-
0:
DB2701 -
.- _
0
UNCLASSIFIED (SPECIFY)
2,921
DB2770
0
-
DB
DB
TOTAL MISCELLANEOUS
LOCAL SOURCES
2,921
0`�
ST AID, STATE REVENUE SHARING
24,370
DB3001
241370
ST AID, CONSOLIDATED HIGHWAY
AID
35,478
DB3501
37,479
DB
12,122
-
DB
TOTAL STATE AID
59,848
73,971
37 �l
mi, -j•' ,i- „ 'rit -4 -ri, „- r�•'1' . i u^T I-, 'ra i ,*'39 i nfr; rl n.�n:�S3eMii�i,irt�i'm��lif"i�i i'Ni-*r-`tr"'ir'iP rrn'+ "'t-:• 11 iWinitl ll Pir-Ill "`fl P't l Oli `ir'`f `I` - '-Ir I'fJr'1117P ' �-`II f
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED
1990
DETAIL REVENUES AND OTHER SOURCES
TOTAL
_
TOTAL REVENUES
84,338
91.400
v"
TRANSFERS
662,576
DB5031
670.000
TRANSFER FROM CAPITOL PROJECTS -DRAINAGE
DB 5032
5.
250
DB
TOTAL INTERFUND
TRANSFERS
662,576
675.250
TOTAL
0
0
TOTAL OTHER SOURCES
662,576
675,2501/
TOTAL DETAIL REVENUES
AND OTHER SOURCES 746,914 766,650
38
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
39
FOR.THE
FISCAL
EDP FOR
THE FISCAL
DESCRIPTION
YEAR
ENDED 1989
CODE YEAR
ENDED 1990
DETAIL EXPENDITURES AND OTHER
USES
MAINT OF STREETS, PERS SERV
*104,700
DB5110 . 1 S
104,631
MAINT OF STREETS, CONTR
EXPEND
75,787
DB5110 .4
50,174
DB
TOTAL MAINTENANCE OF ROADS
180,487
DB5110.0
154,805 ✓
42,86171 ' -
IMPROVEMENTS, PERS SERV
42,600
DB5112.1
PERM IMPROVE HIGHWAY, CONTR
EXPEND
230,443
DB5112.4
211,736 c�
273,043
DB
DB5112.0
254;597. '✓
TOTAL IMPROVEMENTS
MAINT OF . BRIDGES, PERS_ SERV_____
_0
DB5120 . 1 _
0'� _
= TOTAL MAINTENANCE OF BRIDGES
0
DB5120.0
0
MACHINERY, PERS SERV
26,200
DB5130.1
31,683
MACHINERY, EQUIP & CAP OUTLAY
111,156
DB5130.2
103,029.
MACHINERY, CONTR EXPEND
77,916
DB5130.4
56,131 ✓
DB
TOTAL MACHINERY
215,272
DB5130.0
190.843
BRUSH AND WEEDS, PERS SERV
14,092
DB5140.1
25.579
BRUSH AND WEEDS, EQUIP $ CAP
OUTLAY,
692
DB5140 .2
LIZ
BRUSH AND WEEDS, CONTR EXPEND
6,911
DB5140.4
1.133
DB
TOTAL MISCELLANEOUS _
- _
21,695
DB5140.0
33.902
- SNOW REMOVAL, PERS SERV
:-"'--
39,763
DB5142-. 1
36.888
—=-SNOW REMOVAL, CONT.R EXPEND- - ".= —=
----
-` 55,741___
DB5142.4_____
33.565 -___ _
DB
TOTAL SNOW REMOVAL
95,504
DB5142.0
70.453
—
--
DB
DB
DB
:.
DB
DB
TOTAL TRANSPORTATION
786,001
704,600✓
39
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
STATE RETIREMENT, EMPL. BNFTS
SOCIAL SECURITY, EMPL BNFTS
WORKER'S COMPENSATION, EMPL
BNFTS
UNEMPLOYMENT INSURANCE, EMPL
BNFTS
DISABILITY INSURANCE, EMPL
BNFTS
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
TRANSFERS, OTHER FUNDS
TOTAL TRANSFERS
TOTAL OTHER USES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
513,376
DB9010.8 5
582'/
17,150
DB9030 .8
18,475
6,038
DB9040 . 8
14,544
0
DB9050.8
0 ✓
82
DB9055.8
96 ,l
20,812
DB9060.8
30,514
57,458
64,211
843,459
768,811
0
DB9901.9
0
0
0
0
40
843,459 768,811 J
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL .
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
*180,938 DB8021
746,914
843,459
84,393 DB8029
$84,393
766,650
768,811
82,232 ✓
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
-=--GOVERNMENTAL FUNDS,-OR_FUND.EQUITY FOR PROPRIETARY .FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY -
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
-REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
41
,ci •t•. 1'. _ -.. ... . v-....:•... .- ".. �-. <_ fv-.. . s ..._.a. �, . - �i•'delPi4•.� iT1if11�TiiY`�7TTL1T�,^5e"1'17CfiflifOlA •.� tay. _.� � yt71E3Fi r.•'r
�6. ILTSa�ti iia47" .: L�
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1989 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - DEPARTMENTAL INCOME
EST REV - USE OF MONEY AND
PROPERTY
EST REV - STATE AID
TOTAL ESTIMATED
REVENUES
ESTIMATED - INTERFUND
TRANSFER
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
442
*0
DB1049M
7,000
DB1299M
22,500
DB2499M
57,672
DB3099M
DB M
DB M
87,172
662,576 DB5031M
196,439 DB 599M
DB M
DB M
859,015
946,187
M
M
FOR THE FISCAL
YEAR ENDED 1990
$
0
9, 000
11,000`
71,000
91,800
796,
718''
40,100
836,818
928,618,--
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF.FINAL BUDGET AS
MODIFIED.
FOR THE FISCAL
EDP" .:,:.
- FOR THE FISCAL
DESCRIPTION.`-
YEAR, ENDED - 1989 ".`
° CODE :`: -
YEAR ENDED 19'90. _
APPROPRIATIONS
APP - TRANSPORTATION
$864,259
DB5999M
S 862,792
APP - EMPLOYEE BENEFITS
71,928
DB9199M ..
- 65,826 ✓ -
DB- M
DB M
TOTAL .ESTIMATED
=- -"--
EXPENDITURES
936,187
928,618
INTERFUND TRANSFERS
10,000
DB9999M
0✓
DB M
DB -M
--TOTAL- ESTIMATED OTHER--=--
-"
_w USES
10-1 0 0 OT . _
_�.- _ __
._ _ . 0"-✓__- Y, _
M
M
TOTAL APPROPRIATIONS
946,187
_
928,618 ✓
�- .-S � $ .�• ,�,� �'� t F ,.'do- r.����,�;-�(¢:� + � 3 1A� -t .v3 . �, .. r, . - 4 c n ,,i -
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
DESCRIPTION
OUTSTANDING ENCUMBRANCES
TRANSPORTATION - ENCUMBR.
TOTAL OUTSTANDING
ENCUMBRANCES
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
44
5100 DB5998M
DB M
DB M
100
0
of
(F) WATER FUND
BALANCE SHEET
DESCRIPTION
ASSETS
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR', ENDED" 1989 CODE YEAR ENDED 1990'..
CASH
$181,528
F200
242,171 ✓
CASH IN TIME DEPOSITS
-17,500
F201
36,689 -t/
F
F
TOTAL . CASH
164,028
278.860 7�'
WATER RENTS RECEIVABLE
55,286
F350
64.807 L/
ACCOUNTS RECEIVABLE
0
F380
0
TAXES RECEIVABLE
F250
14.964 v
F
- -TOTAL 0THER RECEIVABLES--------_�-_
-- =-_ - - - --
(NET)--
55;286
79.771 -
DUE FROM OTHER FUNDS
0
F391
0`1
- -
F
_
F
TOTAL DUE FROM OTHER
FUNDS
0
0
TOTAL ASSETS 219,314 358,631✓
r.
4
vo:.�ii ,.�i - .�,��i'i' � •i:�r �.�os.rntl`�•�.e`r..�9u`�.'i�i �"�t:? ,5m� .-;.y� 7.n �� ...� 5 ?�r�i..�.:'"...,a,........r�, �.rn'o;...,,e.��.:m...u..:,......7r� J A,.,_,.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
BALANCE SHEET
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
$197,663
F 6 0 0
$ 232,011 ✓
F
F
TOTAL ACCOUNTS PAYABLE
197,663
232,011
ACCRUED LIABILITIES
0
F 6 0 1
0 ✓
F
F
TOTAL ACCRUED
LIABILITIES
0
0
CUSTOMERS DEPOSITS
426
F615
2,311 V/
F
F
TOTAL OTHER DEPOSITS
426
2,311 ✓
OTHER
LIABILITIES -OVERPAYMENTS
190
F 6 9 0
0
F
F
TOTAL OTHER LIABILITIES
190
0 '
DUE TO OTHER FUNDS
46,439
F630
0--,
F
TOTAL DUE TO OTHER
FUNDS
46,439
0
TOTAL
TOTAL LIABILITIES
244,718
234,3
RESERVE FOR ENCUMBRANCES
2,763
F821
4'35
F
F
TOTAL RESERVE FOR
ENCUMBRANCES
2,763
4'35 ✓
UNRESERVED FUND BALANCE
APPROPRIATED
0
F910
0
46
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
BALANCE SHEET
a. dt£
.,.'',H .. � ., s. rM,.. ;�b�tx'�°�,..•`,r ,. �•�'•,Y , „,. ; : . r .,;•n� v.3.+ k-. , . . r ,.'% •, �.,: .. ._
FOR THE FISCAL
EDP
FOR THE FISCAL
•DESCRIPTION
YEAR ENDED 1989-
CODE
YEAR ENDED 1990.-:
LIABILITIES AND FUND EQUITY
F
S
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED•
0
0'�
UNRESERVED FUND BALANCE
UNAPPROPRIATED
-28,167
F911
123,873 ✓
F
F
-----.TOTAL UNRESERVED FUND
BALANCE
UNAPPROPRIATED_-
-28,167
123,873
TOTAL
TOTAL FUND EQUITY
-25,404
124,308
a. dt£
.,.'',H .. � ., s. rM,.. ;�b�tx'�°�,..•`,r ,. �•�'•,Y , „,. ; : . r .,;•n� v.3.+ k-. , . . r ,.'% •, �.,: .. ._
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
SPECIAL ASSESSMENTS AD
✓
VALOREM
$417,620
F1028
S 441,381
F
F
TOTAL REAL PROPERTY
TAXES
417,620
441,381
METERED WATER SALES
861,187
F2140
968,736 U
WATER SERVICE CHARGES
694
F2144
1,397 r/
INTEREST & PENALTIES ON WATER
RENTS
7,190
F2148
17,540 ✓
F
F
TOTAL DEPARTMENTAL
INCOME
869,071
_ 987,673,/
SERVICE FOR OTHER GOVT'S
5,422
F2378
6,654
F
F
TOTAL INTERGOVERNMENTAL
CHARGES
5,422
6,654
INTEREST AND EARNINGS
12,373
F2401
10,820V
F
F
TOTAL USE OF MONEY AND
PROPERTY
12,373
10,820
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
208
F2701
0
UNCLASSIFIED (SPECIFY)
0
F2770
400
F
F
TOTAL MISCELLANEOUS
LOCAL SOURCES
208
400 y
BALANCING CODE
2
F4888
F
F
TOTAL FEDERAL AID
2
6;
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
RESULTS OF OPERATIONS
FOR 'THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
(F) WATER FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
WATER TRANS & DISTRIB, PERS
SERV
WATER TRANS & DISTRIB, CONTR
EXPEND
TOTAL TRANSMISSION AND
DISTRIBUTION
COMMON WATER SUPPLY
RETIREMENT
DBL
HEALTH INSURANCE
TOTAL HOME AND COMMUNITY
SERVICES
SOCIAL SECURITY , EMPL BNFTS
TOTAL EMPLOYEE BENEFITS
DEBT PRINCIPAL, SERIAL BONDS
DEBT PRINCIPAL, BOND
ANTICIPATION NOTES
TOTAL DEBT PRINCIPAL
DEBT INTEREST, SERIAL BONDS
DEBT INTEREST, BOND
ANTICIPATION NOTES
TOTAL DEBT INTEREST
TOTAL EXPENDITURES
TRANSFERS, CAPITAL PROJECTS
FUND
TOTAL TRANSFERS
TOTAL OTHER USES
SO F8340.1 S
831,523
831,523
831,523
F8340.4
F
F8340.0
F 8350.4
F
F 9010.8
F 9055.8
F 9060.8
0 F9030.8
0
288,577
22,000
310,577
93,282
42,321
135,603
1,277,703
46,440
46,440
46,440
8,129
83,928--
92,057 V
722,865 ✓
15 ✓�
37-
'
1,100
i
814,922
622 y
1. 740
F9710.6
347,554
F9730.6
0
347,554
F9710 . 7
133,212
F9730.7
0�
133,212
1,297,428
F9950.9 8,932 U
8,932 ✓
i
8,932 V
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
(F) WATER FUND FOR THE FISCAL YEAR ENDED 1990
RESULTS OF OPERATIONS
DESCRIPTION - FOR. THE FISCAL
- � YEAR ENDED 1989. EDP FOR THE FISCAL
DETAIL EXPENDITURES AND OTHER USES CODE YEAR ENDED 1990
TOTAL DETAIL EXPENDITURES
AND OTHER USES
_ $1,324,143
$ 1,306,360
'rn7xlilf�r�iirris�rr',i'i�n t�r.in �ili'tiir n�4hnil�irinar rndn`rv. ,5rilfiTdliii iiir"i$; iriLaF.t �r� � : a�ttr'Th'Serrrrn:'.j:n' i n � �.n v„ra.,.i,�ar. ..Yi,Sr..d ;,.i.r;� t .araar,crL.iiifSi�,�,.nr_
(F) WATER FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
5-14,029 F8021
1,312,768
1,324,143
-25,404 F8029
5-25,404`
1.456.072
1.306.360
124,308
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
5?
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR.. -THE FISCAL. EDP FOR THE FISCAL
.DESCRIPTION " YEAR ENDED 1989.. -.,CODE YEAR ENDED 1990.
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAX
448,000
ITEMS
$392,000
F1099M S
EST REV - DEPARTMENTAL INCOME.
788,000
F1299M
877,650
EST REV - USE OF MONEY AND
PROPERTY
14,000
F2499M
18,000
F M
F M
TOTAL ESTIMATED
REVENUES
1,194,000
1,343,650'-/
,343,650`-
ESTIMATED - INTERFUND
ESTIMATED
_ ^J15,000�
TRANSFER
F5031M
0`/
APPROPRIATED FUND BALANCE
86,229
F 599M
2,763/
F M
F M
TOTAL ESTIMATED OTHER
3
SOURCES
101,229
a,-7 L/
M
M
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
APPROPRIATIONS
APP - HOME AND COMMUNITY
SERVICES
$994,738
F8999M $
853,821
APP - EMPLOYEE BENEFITS
0
F9199M
2,894
APP - DEBT SERVICE
265,341
F9899M
480,766
F M
F M
TOTAL ESTIMATED
EXPENDITURES
1,260,079
1,337,481
APP - INTERFUND TRANSFER
35,150
F9999M
8,932 ✓
F M
F M
TOTAL ESTIMATED OTHER
8,932
USES
35,150
M
M
TOTAL APPROPRIATIONS
1,295,229
1,346,413 TZ
54
Lz, -t tZ:
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(F) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR - R THE FISCAL, ,�. EDP FOR THE FISCAL..
DESCRIPTIO YEAR ENDED 1989 CODE YEAR ENDED 1990
N
OUTSTANDING ENCUMBRANCES
HOME & COMM. SERV. ENCUMBR. *2,763 F8998M 5 435
TOTAL OUTSTANDING
E-NCUMBRANCES 2,763
F -M
F -M
435
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(G) SEWER FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
SEWER RENTS RECEIVABLE
ACCOUNTS RECEIVABLE
TAXES RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
DUE FROM OTHER FUNDS
TOTAL DUE FROM OTHER
FUNDS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
56
536,514 G200
815,358 G201
G
G
851,872
19,024 G360
53,158 G380
G 250
G
72,182
46,439 G391
G
G
46,439
970,493
5 18,821
921,950 {.
940,771
L"
15,944
Ll �.
9,379
25,323-
5,3230
0-'
0
966,094
✓
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(G) SEWER FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
511,818
G600 S
1,789
G
1, 78
TOTAL ACCOUNTS PAYABLE
11,818
OTHER
LIABILITIES -OVERPAYMENTS
116
G690
0,'/
G
G
,
0 ✓
TOTAL, OTHER LIABILITIES _ _ _
_ _ _. _ 116 _._:_
_ _—
TOTAL'
1,789 ✓
TOTAL LIABILITIES
11,934
UNRESERVED FUND BALANCE
APPROPRIATED
47,569
G910
65,131 �✓
G-
G -
GTOTAL
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED.
47,569-:-_
. ---. -- -.- .:
65,131 _
-- UNRESERVED FUND BALANCE -----_
~�
UNAPPROPRIATED
910,990
G911
896,294
G
G
TOTAL UNRESERVED FUND
BALANCE
UNAPPROPRIATED
910,990
896,294
Reserve for Encumbrances-
G821
2,880'
TOTAL reserve for encumbrances
2,880 L/
TOTAL FUND EQUITY
958,559
964.305
TOTAL LIABILITIES AND
FUND EQUITY
970,493
966.094 `✓
. ,.. w,.;txrl.n „- r.^r. y.. - .h _,. .. .... ... 3 .. t.4Vi`„iairl- .. 'xfi. p,st,,,.,,... ,., .F -, e .�nrLrN'k. r a..rir•
.n. „ , ,.,nau-M ;I ,•F .rdni.,.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(G) SE�lER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1989 CODE
DETAIL REVENUES AND OTHER SOURCES
SPECIAL ASSESSMENTS
TOTAL REAL PROPERTY.
TAXES
SEWER RENTS
SEWER CHARGES
INTEREST & PENALTIES ON SEWER
ACCTS
TOTAL DEPARTMENTAL
INCOME
SEWER SERV OTHER GOVTS
TOTAL INTERGOVERNMENTAL
CHARGES
INTEREST AND EARNINGS
TOTAL USE OF MONEY AND
PROPERTY
INTERFUND REVENUES
TOTAL INTERFUND
REVENUES
BALANCING CODE
TOTAL FEDERAL AID
MI SCELLENOUS
TOTAL
TOTAL REVENUES
$358,510 G1030
G
G
358,510
626,681 G2120
52,048 G2122
3,788 G2128
G
G
682,517
3,250 G2374
G
G
3,250
54,995 G2401
G
G
54,995
53,158 G2801
G
G
53,158
4 G4888
G
G
4
G2770
1,152,434
58
FOR THE FISCAL
YEAR ENDED 1990
5 383,084 ✓
383,084 ✓
743,775
54,998
11, 157
809,930 V/
3,250
3,250
53,402
53,402
37,417
37,417 ✓
183
183
1,287,266 i,
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(G) SEWER FUND
RESULTS OF OPERATIONS
,FDR,THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE.- YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
TRANSFERS
545,625 G5031 5
G
26,886 v
TOTAL INTERFUND
TRANSFERS 45,625
26,886 Ll/
TOTAL
-TOTAL OTHER SOURCES -- - - 45, 625 - _._ 26,886
TOTAL DETAIL REVENUES
AND OTHER SOURCES 1,198,059 1,314,152 �(
t.�a-
o-
�` LL �'z:r n r•�r.,�-:r-�-�,..Te;rrr=r..�.Rs�7e,.:�t1r�#���mo�.r�a,�,�fw�c..r�.u;e. r�'�;�� �...a.,.�.r.,�,rn:���nr� an r,„�-,. .,�.�c�r, �r�-i��S�r
rs rr -
(G) SEWER FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL
YEAR ENDED 1989
DETAIL EXPENDITURES AND OTHER USES
SANITARY SEWERS, PERS SERV
SANITARY SEWERS, CONTR EXPEND
TOTAL SANITARY SEWERS
SEWAGE TREAT DISP, CONTR
EXPEND
TOTAL SEWAGE TREATMENT &
DISPOSAL
JOINT SEWER, CONTR
STATE RETIREMENT
DBL
TOTAL HOME AND COMMUNITY
SERVICES
SOCIAL SECURITY , EMPL BNFTS
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
DEBT PRINCIPAL, SERIAL BONDS
DEBT PRINCIPAL, BOND
ANTICIPATION NOTES
TOTAL DEBT PRINCIPAL
DEBT INTEREST, SERIAL BONDS
DEBT INTEREST, BOND
ANTICIPATION NOTES
TOTAL DEBT INTEREST
TOTAL EXPENDITURES
TRANSFERS, CAPITAL PROJECTS
54,615
164,846
169,461
192,338
192,338
361,799
347
815
1,162
218,560
187,083
405,643
249,496
54,807
304,303
1,072,907
a
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
G8120 . 1 5 9,691 u""
G8120.4
226, 765 U=
G
G8120.0
236,456
G8130.4
0 ✓
G
G8130.0
0'✓
G 8150.4
360,559
✓
G
G 9010.8
15
G 9055.8
6
G
597,015✓
G9030.8
741
G9060.8
1,100
✓
1,862
`f
G9710.6
276,560
G9730.6
124,722
401,282
G9710.7
281,985
G9730.7
0
281,985
✓
1.282,144
✓
......... . . . . . . . . . .
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990.
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989
DETAIL EXPENDITURES AND OTHER USES
FUND
$104,295
TOTAL
TRANSFERS
104s295
TOTAL
OTHER USES
104,295
TOTAL
DETAIL EXPENDITURES
AND
OTHER USES
.1,177,202
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
G9950. 9 5 26,2611/
26.2617,/.
26,261
77
1,308,405
D
(G) SEWER FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$937,702 G8021
5958,559 ✓
1,198,059 1,314,152✓
1,177,202 1,308,405 V
958,559 G8029 964,306
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEARCS) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
62
TOWN OF ITHACA-
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
.(G) SEWER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL. EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAX
402,000 ✓
ITEMS
5356,000
G1099M $
EST REV - DEPARTMENTAL INCOME
699,600
G1299M
793,800
EST REV - USE OF MONEY AND
PROPERTY
19,500
G2499M
21,000 ✓
EST REV -MISCELLANEOUS LOCAL
0`�
SOURCES
0
G2799M
G M
G M
_TOTAL ESTIMATED
-
REVENUES -
1,075,100
1,216,800 - - -
ESTIMATED - INTERFUND
TRANSFER
0
G5031M
0
APPROPRIATED FUND BALANCE
102,103
G 599M
96,5307---'
G M
G M
TOTAL ESTIMATED OTHER
SOURCES
102,103
96,530
BAL CODE
M
1
M
TOTAL ESTIMATED --
REVENUES AND OTHER
SOURCES
-1-Y177,203—
_--- =
193139331
�tb3
.. -_. -. ,.. ,_. _ . .. �- �.-.-r�r'-.-..n to-. «.a s✓n--�.-�';. ..e sr
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(G) SEWER FUND
SUMMARY OF FINAL BUDGET
AS MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
APPROPRIATIONS
APP - HOME AND COMMUNITY
SERVICES
$362,962
G8999M
5 603,803
APP - DEBT SERVICE
709,946
G9899M
683,267 I/
G M
G M
TOTAL ESTIMATED
li
EXPENDITURES
1,072,908
1, 287,070
APP - INTERFUND TRANSFER
104,295
G9999M
26,261 ✓
G M
G M
TOTAL ESTIMATED OTHER
USES
104,295
26,261
M
M
TOTAL APPROPRIATIONS
1,177,203
1,313,331
64
T041N OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990 ;
(G) SEWER
SUMMARY OF FINAL BUDGET AS MODIFIED.
FOR THE FISCAL. EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1089 CODE YEAR ENDED 1990
OUTSTANDING ENCUMBRANCES
HOME & COMM. SERV. — ENCUMBR. S.. -0 G 8998M S 2,x}80
M
TOTAL OUTSTANDING
ENCUMBRANCES
M
2,880
dws
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
BALANCING CODE
TOTAL PREPAID EXPENSES
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
65
*45
SF
200
11,475
SF
201
SF
21,567
r/
SF
11,520
7,238
SF
380
SF
SF
7,238
1
SF
488
SF
SF
1
18,759
g 33
✓
21,534
21,567
r/
6,045
6,045
27,612
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
APPROPRIATED
$0 SF 910 $ 0 ✓
SF
66
nrrlYi i-.I1.r"t� -� _ } � .... - . -� 7-, .� e . �. � nor -1.,, -+, r5 s �nFei r.- F . -� .,.. .j v. ., � .. ...-...._ ... .......... ..s .!. -. «- .. .-- �. .e ... ,. �. ..'+.. .. .. ,+.t n, 1•� �. ...
SF
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
0
0`�
UNRESERVED FUND BALANCE
UNAPPROPRIATED
-- - - -- -- -
--- -- 18,759
SF 911 -
27,612 ------
SF -
SF
TOTAL UNRESERVED FUND
BALANCE
UNAPPROPRIATED
18,759
27,612
TOTAL
TOTAL FUND EQUITY
18,759
27,612`/
TOTAL LIABILITIES AND
-
FUND EQUITY- ----- - =-- -=--=
_ - 18_,-.759-
__-27,612
66
nrrlYi i-.I1.r"t� -� _ } � .... - . -� 7-, .� e . �. � nor -1.,, -+, r5 s �nFei r.- F . -� .,.. .j v. ., � .. ...-...._ ... .......... ..s .!. -. «- .. .-- �. .e ... ,. �. ..'+.. .. .. ,+.t n, 1•� �. ...
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICT S) - FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989
DETAIL REVENUES AND OTHER SOURCES
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
REAL PROPERTY TAXES 5753,450 SF1001
SF
SF
TOTAL REAL PROPERTY
TAXES
OTHER PAYMENTS IN LIEU OF
TAXES
TOTAL REAL PROPERTY TAX
ITEMS
INTEREST AND EARNINGS
TOTAL USE OF MONEY AND
PROPERTY
TOTAL
TOTAL REVENUES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
67
753,450
7,238 SF1081
SF
SF
7,238
6,931 SF2401
SF
SF
6,931
767,619
767,619
$ 910,652 `x
910,652
6,045 ✓
6,045
9,226
9,226
---9-25,923 v/
925,923
68
itr Pm ti'i I'm -J '.t -. l ._ n '� .r .. fn i°,. •,... rsT r. � �•� i. un. r'S'� �rri i ., .,. ...� ..�,. ... �, � - ,-.. , . .. . ... .,x .
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1990
(SF) SPECIAL DISTRICT(S)
- FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
FIRE PROTECTION, CONTR EXPEND 5758,912
SF3410.4
5 917,070 ✓
SF
TOTAL FIRE PROTECTION
758,912
SF3410.0
917,070
SF
SF
SF
SF
SF
---
917,070 ✓..___
--------TOTAL- PUBLIC -SAFETY--------
.-_-. --- 758,912--
-----
---
TOTAL EXPENDITURES
758,912
917,070 �✓
TOTAL DETAIL EXPENDITURES
917,0701-/
AND OTHER USES
758,912
68
itr Pm ti'i I'm -J '.t -. l ._ n '� .r .. fn i°,. •,... rsT r. � �•� i. un. r'S'� �rri i ., .,. ...� ..�,. ... �, � - ,-.. , . .. . ... .,x .
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
*10,052 SF8021
767,619
*18,7591/
925,923 ✓
758,912 917,070-/
18,759 SF8029 27,612
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
69
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICT(S) — FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
ESTIMATED REVENUES AND OTHER SOURCES
EST REV — REAL PROPERTY TAXES
5749,719
SF1049M 5
910,664
✓
EST REV — REAL PROPERTY TAX
ITEMS
3,000
SF1099M
3,000
EST REV — USE OF MONEY AND
PROPERTY
5,000
SF2499M
6.000
c/
SF M
7
SF—M
TOTAL ESTIMATED
/
REVENUES
757, 719
919.%64
—--APP"ROPRIATED FUND BALANCE..:_.__ :_ :_T --___-._u_.__._._-_:.:__-0-—'
0
SF 599M-=__==_-
SF M
SF M
TOTAL ESTIMATED OTHER
—
SOURCES
: _ 0
-
0
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
757,719
M
M
Ito
'a�,,��t;,��s, .. .. -: ,,, � tie-.,ria?«nr,� .., c:.y�ta,e!. e,.r�:.....air.�-ia'F:iii`3��er."'�iji�".�ia�-%�rL,}�',d.r.,t,.,..ma ai�✓,kf:. .,n... _4b ., „r. ;r..�r:4�. ux....r .rr,: ,-x ...r .i. �r .4. ",:�-n.-r3 r. w,S,E;.,�.�
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
DESCRIPTION
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
$757,719 SF1999M
SF M
SF M
757,719
M
M
757,719
71
$ 919,664 L/
919,664
919,664 L/
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICTS) - LIGHTING
BALANCE SHEET
FOR' THE FISCAL. EDP FOR THE FISCAL
DESCRIPTION" YEAR ENDED 1989-' CODE YEAR ENDED 1990
ASSETS
TOTAL ASSETS 1,209
2,205
. Y -1.i ..... ... ...:..:i. :.n.s:r. ..,.. .'. ., }.-,� � "i':.. .e F,.::. � �.r1 .-.: Wf•.,-.r"vA'.�P�lY Nec. ,fi., -.K.s <)r
4I , ,
26
CASH
$26
SL 200
5
CASH IN TIME DEPOSITS -
11183
SL 201
SL
SL
TOTAL CASH
1,209
2, 205
ACCOUNTS RECEIVABLE
0
SL 380
0 ✓
SL
SL
_TOTAL OTHER -_RECEIVABLES
- - --
-
_ _..
---
TOTAL ASSETS 1,209
2,205
. Y -1.i ..... ... ...:..:i. :.n.s:r. ..,.. .'. ., }.-,� � "i':.. .e F,.::. � �.r1 .-.: Wf•.,-.r"vA'.�P�lY Nec. ,fi., -.K.s <)r
4I , ,
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICT(S) - LIGHTING
BALANCE SHEET
7>
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
LIABILITIES AND FUND EQUITY
BALANCING CODE
*0
SL
799
S 0
SL
SL
TOTAL OTHER LIABILITIES
0
0 v
TOTAL
TOTAL LIABILITIES
0
0
UNRESERVED FUND BALANCE
UNAPPROPRIATED
1,209
SL
911
2,2051/
SL
SL
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
1,209
2,205
TOTAL
TOTAL FUND EQUITY
1,209
2,205 \/
,. TOTAL LIABILITIES -AND
FUND EQUITY
1,209
2,205 L�
7>
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICT(S) - LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL REVENUES AND OTHER SOURCES
'EAL PROPERTY TAXES
$5,610
SL1001
6,310
SL
SL
TOTAL REAL PROPERTY
TAXES
5,610
6,310 ✓
INTEREST AND EARNINGS
246
SL2401
272
SL
SL
TOTAL USE OF MONEY AND
PROPERTY - -
- ..-.----246
- - -
272
;ALANCING CODE
1
SL4888 "
SL
_
SL
TOTAL FEDERAL AID
1
TOTAL
TOTAL REVENUES
5,857
6,582
TOTAL DETAIL REVENUES -
- -
-_
.----..AND-.OTHER --- SOURCES__ �_�r-
-__�_-_5,857 _
_ - -�
_. 6,582 ✓ _.-. _._��.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICTS) - LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
:TREET LIGHTING, CONTR EXPEND
'OTAL STREET LIGHTING
TOTAL` TRANSPORTATION
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
75
$5,441 SL5182.4 5
SL
5,441 SL5182.0
SL
SL
SL
SL
SL
5,441
5,441
5,441
5,586
5, 586 ✓
5,586
5,586
5, 586
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICTS) - LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 199.0
ANALYSIS OF CHANGES IN FUND EQUITY
JND EQUITY-- BEGINNING OF
YEAR* $793 SL8021 51,209
3D -- REVENUES. AND OTHER
5,857 6,582
SOURCES -
EDUCT - EXPENDITURES AND
OTHER USES 5,441 5,586 ✓
JND EQUITY - END OF YEAR* 1,209 SL8029 2,205
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
_-.--_ GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
T_ PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE -ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS..
75
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICTS) - LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
ESTIMATED REVENUES AND OTHER SOURCES
;T REV - REAL PROPERTY TAXES
3T REV - USE OF MONEY AND
PROPERTY
TOTAL ESTIMATED
REVENUES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
-7-7
$5,610 SL1049M
220 SL2499M
SL M
SL M
5,830
5,830
SL 599 M
M
$ 5,900 ✓
240
6,140 ij
410
6,550
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(SL) SPECIAL DISTRICT(S) - LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP`' FOR THE FISCAL_
DESCRIPTION YEAR ENDED 1.989 .CODE YEAR ENDED 1,990
APPROPRIATIONS
XPP - TRANSPORTATION.
TOTAL ESTIMATED
EXPENDITURES
$5,830 SL5999M
SL_M
SL_M
5,830
M
M
$ 6,550'
6,550
TOTAL APPROPRIATIONS 5,830 6,550 l/
.,.. ,•:. �...:-::�:.t.�::'�' qrR.-. �. f: .. ... .. c"�s a '.L� �r�_1"" • urs _...a t:r.•7i' �T" n nn i rw.!" ,5 ry �� T.v, r r....n^`o.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(V) DEBT SERVICE FUND
BALANCE SHEET
DESCRIPTION
ASSETS
:COUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
1E FROM OTHER FUNDS
TOTAL DUE FROM OTHER
FUNDS
%SH SPECIAL RESERVES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
�0
$0 V380
V
V
0
35,193 V391
V
V
35,193
0 V230
V
V
0
35,193
$ 0
0
84,776
✓
84,776
53,215
53,215
137,991
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(V) DEBT SERVICE FUND
BALANCE SHEET
80 .
FOR THE FISCAL,
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE. --..YEAR
ENDED 1990,
LIABILITIES AND FUND EQUITY
UE TO OTHER FUNDS
*0
V630
S 0
V
V
TOTAL DUE TO OTHER
FUNDS
0
0
TOTAL
TOTAL LIABILITIES
0
0
UND BALANCE -RESERVED
137,991
---- -------- ---- ......
BONDED DEBT DEBT
35,193
V884
V
V
TOTAL SPECIAL RESERVES
35,193
137,991
TOTAL
TOTAL FUND EQUITY
35,193
137,991✓
TOTAL LIABILITIES AND_.
----= FUND EQUITY____._..-.-.___._-_- _=--
-:- _� 35_,193
1/
137,991 -- --.._
80 .
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989
DETAIL REVENUES AND OTHER SOURCES
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
ATEREST AND EARNINGS $38,426 V2401
V
V
TOTAL USE OF MONEY AND
PROPERTY 38,426
REMIUM & ACCRUED INTEREST ON
OBLIGATIONS 0 V2710
V
V
TOTAL MISCELLANEOUS
LOCAL SOURCES 0
TOTAL
TOTAL REVENUES
RANSFERS
TOTAL INTERFUND
TRANSFERS
TOTAL
TOTAL OTHER SOURCES
TOTAL DETAIL REVENUES
AND OTHER SOURCES
pi
38,426
0 V5031
V
V
0
0
38,426
$ 138,829 ✓
138,829
0
138,829
0
0 'l
0
138,829 ✓
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
FOR.THE FISCAL EDPFOR THE FISCAL
DESCRIPTION YEAR ENDED. 1959.-' CODE. YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
TRANSFERS, OTHER FUNDS
TOTAL TRANSFERS
TOTAL OTHER USES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
$53,697 V9901.9 $
36,030✓
53,697
36,030 ✓
53,697
361030✓
53,697
36,030
.d'4YSn$7'�''>r},',,�r._�,,,#�1
LTi rf� .� — _.r � �_i' ��5:_2.'$•uj. ^'� kms. S� � f �y�. vti.�, � �tS��w`1�a��eT�!:i ����,/'�Yi M, (��y.Y .i tS.a •L'1"� y'ipt_ if ..... .. 6 1���� � L ( '
- � R�n��•r_;
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1989 CODE YEAR ENDED 1990
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$50,464 V8021
38,426
$35,193
138,829 '-
53,697 36,030-
35,193
6,030`35,193 V8029 137,992
TOTAL
TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED -1989 CODE '-:-YEAR ENDED 1990.
ASSETS
'CASH
$105
H200
S 105
CASH IN TIME DEPOSITS
7,6"07
H20 I
4,299.499L,/
H_
H_
TOTAL CASH
7,712.
4--
,299,604
ACCOUNTS .RECEIVABLE
0
H380
85,231
H
H_
TOTAL -OTHER RECEIVABLES
85,231
-(NET)-7-
4,384,83.5
.TOTAL ASSETS'-
7,712
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
85
FOR THE FISCAL
EDP
FOR
THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR
ZNDED 1990
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
$0
H600
g
78,001
H
H
TOTAL ACCOUNTS PAYABLE
0
001 v
RETAINED PERCENTAGES
0
H605
_
3,705
H
H
TOTAL RETAINED
PERCENTAGES
0
3,705 ✓
BOND ANTICIPATION NOTES
PAYABLE
0
H626
4,4652000
✓
H
H
TOTAL NOTES PAYABLE
0
4,465,000
✓
DUE TO OTHER FUNDS
35,193
H630
84,776
H
H
TOTAL DUE TO OTHER
FUNDS
35,193
84,776
BALANCING CODE
1 ✓/
TOTAL
TOTAL LIABILITIES
35,193
4,631,48
'✓
RESERVE FOR ENCUMBRANCES
0
H821
194.062 ✓
H
H
TOTAL RESERVE FOR
ENCUMBRANCES
0
194,062 ✓
UNRESERVED FUND BALANCE
APPROPRIATED
0
H910
0
H
H
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
0
0
85
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION -YEAR.ENDED 1989 CODE YEAR ENDED 1990
LIABILITIES AND FUND EQUITY'
UNRESERVED FUND BALANCE ---__---
UNAPPROPRIATED - $-27,481 H911. -. (440,710) ✓ ' - .--
H
TOTAL UNRESERVED FUND H
BALANCE
UNAPPROPRIATED -27,481 (440.710)
TOTAL
TOTAL FUND EQUITY -27,481
(246,648) ✓
- - - ---
--
-T ITAL LIABILITIES -AND ------:-------- ------------ ---- -- - ---
FUND EQUITY 7,712 4,384,835 ✓
86
TOWN OF ITHACA
87
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1990
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
DETAIL REVENUES AND OTHER
SOURCES
INTEREST AND EARNINGS
$0
H2401
S 758
H
H
TOTAL USE OF MONEY AND
"
PROPERTY
0
758
TOTAL
TOTAL REVENUES
0
758 V
TRANSFERS
150,735
H5031
35,193 ✓
H
H
TOTAL INTERFUND
TRANSFERS
150,735
35,193 L/
SERIAL BONDS
2,580,000
H5710
0 i/
BOND ANTICIPATION NOTES
-267,000
H5730
0 ✓
BANS REDEEMED FROM
APPROPRIATIONS
37,000
H5731
0
H
H
TOTAL PROCEEDS OF
OBLIGATIONS
2,350,000
0 L/
TOTAL
TOTAL OTHER SOURCES
2,500,735
TOTAL DETAIL REVENUES
AND OTHER SOURCES
2,500,735
35,951
87
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
CH) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1989
CODE
YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
GENERAL GOVT, EQUIP &--CAP
OUTLAY
$9,191
H1997.2
250
H
H_
H
H_
H
TOTAL GENERAL GOVERNMENT
250
SUPPORT
9,191
HIGHWAY, CAPITAL PROJECTS
625
H5197.2
3,753 ✓
--- - - ------ -H
H
H
H
H
TOTAL TRANSPORTATION =
625
3,753 ✓
SEWER, EQUIP & CAP OUTLAY
600,803
H8197.2
60,193
WATER CAPITAL PROJECTS, EQUIP
& CAP OUTLAY
4,624
H8397.2
167,785
H
H
H
H
H
TGTAL.HOME AND COMMUNITY
SERVICES
605,427
227,978
DEBT PRINCIPAL, BOND
ANTICIPATION NOTES
37,000
H9730.6
0
TOTAL DEBT PRINCIPAL
37,000
0
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
DETAIL EXPENDITURES AND OTHER USES
TOTAL EXPENDITURES $652,243 $ 231,981
TRANSFERS, OTHER FUNDS 0 H9901.9 23,137 v
TOTAL TRANSFERS 0
TOTAL OTHER USES 0 23,137
TOTAL DETAIL EXPENDITURES
AND OTHER USES 652,243 255,118 ✓�
89
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1989 CODE YEAR ENDED 1990
AN OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
$-1,875,973 H8021 $-27,481``
2,500,735 35,951.✓
652,243 255,118'
-27,481 H8029 (246,648) ✓
* TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN
GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS.
PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY
ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING
PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE
--- --- --PROPER ACCOUNTS -IN -THE PRIOR -YEARS) -AUD CAN BE__ADJUSTED..___IE__-_`::-
THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS
REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS
UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS.
an
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(TA) AGENCY FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN ESCROW
TOTAL CASH
INVESTMENTS IN SECURITIES,
SPEC RES
TOTAL RESTRICTED ASSETS
OTHER ASSETS
TOTAL OTHER
DUE FROM OTHER FUNDS
BAL CODE
TOTAL ASSETS
FOR THE FISCAL EDP
YEAR ENDED 1989 CODE
al
$3,205 TA 200
TA 203
TA
3,205
10,411 TA 452
TA
TA
10,411
289 TA 489
TA
TA
289
13,905
TA 391
FOR THE FISCAL
YEAR ENDED 1990
$
355' g)4
13,627 ✓
13,627"
0
0
794 ✓,
1
55,614 ✓
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(TA) AGENCY FUND
BALANCE SHEET
92
.FOR.THE FISCAL
EDP
_ ._ FOR THE FISCAL .......
DESCRIPTION
YEAR ENDED 1989
CODE
'YEAR, ENDED 1990
LIABILITIES
DISABILITY INSURANCE -_
- _°_ - _ $345
TA 19
S
;ROUP INSURANCE
260
''TA -20
:. 465 -
."PUARANTY & BID DEPOSITS
12,100
TA 30
1,000 ✓,
sTREET OPENING DEPOSITS
1,200
TA 31
1,500 ✓
EMPLOYEE RETIREMENT
TA 18
(29)✓
REVIEW FEE DEPOSIT
TA 33
2,665/
TOTAL AGENCY
LIABILITIES
13, 905
5,998V/
OTHER AGENCY LIABILITIES
TA40
30 721---
-v
ESCROW - INT. REV. FEES
TA 34
5,268
OTHER EXP TRUST
TA 93
13,627/
TOTAL
49,616
TOTAL LIABILITIES
13,905
55,614 V'
92
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
BALANCE SHEET
DESCRIPTION
ASSETS
LAND
BUILDINGS
MACHINERY & EQUIPMENT
BAL CODE
TOTAL ASSETS
FOR THE FISCAL
YEAR ENDED 1989
*32,842
385,254
1,050,338
1,468,434
o
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
K101
K102
K104
K
K
$ 32,842 ✓
_ 385,254 V
1,202,418 �-
1✓
1,620,515
TOTAL INVESTMENT IN
GENERAL FIXED ASSETS
1,468,434 1,620,515 v
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1990
(K) GENERAL FIXED ASSETS
GROUP OF ACCOUNTS'
BALANCE SHEET
-
FOR THE FISCAL _-EDP
..
, ... FOR THE FISCAL
_ DESCRIPTION
YEAR ENDED 1989
'CODE
:-YEAR ENDED
1990
INVESTMENT IN GENERAL FIXED ASSETS
--.- 0943,304'_.__ _K152
`=
_ __S 1,095,385
INVEST GENERAL FXD
ASSETS -CURRENT APP _ -
INVEST GENERAL FXD
5,700
ASSETS -GIFTS
5,700
K153,.
INVEST GENERAL FXD
519,430.
ASSETS -FEDERAL. AID
519,430
K157
K
K
TOTAL INVESTMENT IN
GENERAL FIXED ASSETS
1,468,434 1,620,515 v
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
BALANCE SHEET
DESCRIPTION
ASSETS
AMT AVAILABLE IN DEBT SERVICE
FUND
PROVISION TO BE MADE IN
FUTURE BUDGETS
TOTAL ASSETS
FOR THE FISCAL
YEAR ENDED 1989
$50,464
8,025,776
8,076,240
n^
EDP FOR THE FISCAL
CODE YEAR ENDED 1990
W120
W125
W
w
7,314,283 ✓-
7,367,498 ✓
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1990
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
BALANCE SHEET
TOTAL BOND AND LONG
TERM LIABILITIES
TOTAL
TOTAL LIABILITIES
W-
7,874,795 7,250,682 ✓
8,076,240 7-167.498
96
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1989
CODE
YEAR ENDED 1990
LIABILITIES
BOND ANTICIPATION NOTES
PAYABLE
.-*124,722
W626
5o
W
TOTAL NOTES PAYABLE
124,722
0
INSTALLMENT PURCHASE DEBT
0
W685
35,368 V'
;OMPENSATED ABSENCES
14,981
W687
15,320
W
W
TOTAL OTHER LIABILITIES
14,981
-
50,688 V
lUE TO EMPLOYEES' RETIREMENT
-
V/
SYSTEM
-W637
66,128
W
TOTAL DUE TO OTHER
✓
GOVERNMENTS
61,742
66,128
3ONDS PAYABLE
7,874,795
W628
7,250,682
W
TOTAL BOND AND LONG
TERM LIABILITIES
TOTAL
TOTAL LIABILITIES
W-
7,874,795 7,250,682 ✓
8,076,240 7-167.498
96
*** SUPPLEMENTAL SECTION ***
vm
s 47rrh f {a t x tV, I
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
TAX ANTICIPATION NOTES N!A
1 I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT I
i
ITAX ANTICIPATION NOTE NO. 1
IMONTH AND YEAR OF ISSUE I
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR 2P18611__ S
(ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE) 2P18613 S
IPAID DURING FISCAL "YEAR - - '-- -
(DO NOT INCLUDE RENEWALS HERE) - 2P18615 ;S
[OUTSTANDING END OF FISCAL YEAR
2P18617
S I
(FINAL MATURITY DATE
I
ITAX ANTICIPATION NOTE NO. 2
I
(MONTH AND YEAR OF ISSUE
i
I
(CURRENT INTEREST RATE
I
(OUTSTANDING BEGINNING OF YEAR
2P18611-
IISSUED DURING FISCAL YEAR
I
I (DO NOT' INCLUDE RENEWALS HERE)
2P18613
S I
(PAID DURING FISCAL YEAR
[
1 (DO NOT INCLUDE RENEWALS HERE)
2P18613
S [
(OUTSTANDING END OF FISCAL YEAR
2P18-617
S I
1FINAL MATURITY DATE
I
]
-ITAX ANTICIPATION NOTE NO. 3
I
I
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
OUTSTANDING BEGINNING OF YEAR
2P18611.'
S I.
(ISSUED DURING FISCAL YEAR
[
I (DO NOT INCLUDE RENEWALS HERE)
2P18613
S [
IPAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18615
S [
]OUTSTANDING END
[FINAL MATURITY
I
OF FISCAL YEAR
DATE
2P18617
TOTAL TAX ANTICIPATION NOTES AMOUNT
OUTSTANDING BEGINNING OF YEAR S
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR S
OUTSTANDING END OF FISCAL YEAR $
00
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
REVENUE ANTICIPATION
I
NOTES N/A
ILIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
AMOUNT
(REVENUE ANTICIPATION NOTE NO. 1
I
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18621
5
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
S
IPAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18625
5
IOUTSTANDING END OF FISCAL YEAR
2P18627
S 1
(FINAL MATURITY DATE
I
1
(REVENUE ANTICIPATION NOTE NO. 2
1
1
1
IMONTH AND YEAR OF ISSUE
1
ICURRENT INTEREST RATE
1
IOUTSTANDING BEGINNING OF YEAR
2P18621
5 1
IISSUED DURING FISCAL YEAR
1
(DO NOT INCLUDE RENEWALS HERE)
2P18623
S 1
(PAID DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18625
5 I
(OUTSTANDING END OF FISCAL YEAR
2P18627
$ 1
(FINAL MATURITY DATE
I
1
I
IREVENUE ANTICIPATION NOTE NO. 3
I
1
1
IMONTH AND YEAR OF ISSUE
1
ICURRENT INTEREST RATE
1
(OUTSTANDING BEGINNING OF YEAR
2P18621
S I
IISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18623
S j
(PAID DURING FISCAL YEAR
I
i (DO NOT INCLUDE RENEWALS HERE)
2P18625
5 I
(OUTSTANDING END OF FISCAL YEAR
2P18627
S I
(FINAL MATURITY DATE
I
1
I
TOTAL REVENUE ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
$
PAID DURING FISCAL YEAR
S
OUTSTANDING END OF FISCAL YEAR
S
m
STATEMENT OF INDEBTEDNESS'
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BUDGET NOTES N!A
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE. AMOUNT
IBUDGET NOTE NO. 1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
_
(OUTSTANDING BEGINNING OF YEAR
2P18631
`S {
I ISSUED DURING FISCAL ---YEAR
-
! (DO NOT INCLUDE RENEWALS HERE) _
2P18633
S I...
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18635
S
{OUTSTANDING END OF FISCAL YEAR
2P18637
S I
(FINAL MATURITY DATE
I
i
I
(BUDGET NOTE NO. 2
I
I
I
IMONTH AND YEAR OF ISSUE
I -
ICURRENT INTEREST RATE -
(OUTSTANDING BEGINNING OF YEAR
2P18631
S I
[ISSUED DURING FISCAL YEAR
{ (DO NOT INCLUDE RENEWALS HERE) --: --- =-_-----
ISCAL--YEAR-
{PAID DURING FISCAL--YEAR--
(DO NOT INCLUDE RENEWALS HERE)
(DO
2P18635
S I
{OUTSTANDING END OF FISCAL YEAR
2P18637
S 1
(FINAL MATURITY DATE
I
I
{BUDGET NOTE NO.•3
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18631
S
(ISSUED DURING FISCAL YEAR
{ (DO NOT INCLUDE RENEWALS HERE)
2P18633
S {
(PAID DURING FISCAL YEAR
I
{ (DO NOT INCLUDE RENEWALS HERE)
2P18635
S i
(OUTSTANDING END OF FISCAL YEAR
2P18637
S
(FINAL MATURITY DATE
1
TOTAL BUDGET NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
3
OUTSTANDING END OF FISCAL YEAR
S
't n
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
CAPITAL NOTES N!A
(LIST SEPARATELY BY DATE OF ISSUE
I
(CAPITAL NOTE NO. 1
I
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
EDPCODE AMOUNT
S
S
(OUTSTANDING END OF FISCAL YEAR
2P4 57
S
(FINAL MATURITY DATE
I
I
I
ICAPITAL NOTE NO. 2
1
1
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
I
IOUTSTANDING BEGINNING OF YEAR
I
I
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
I
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
$ I
(OUTSTANDING END OF FISCAL YEAR
2P4 57
$ I
IFINAL MATURITY DATE
I
I
I
ICAPITAL NOTE NO. 3
I
I
I
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
I
(OUTSTANDING BEGINNING OF YEAR
I
g I
(ISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
$ I
(PAID DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
$ I
IOUTSTANDING END OF FISCAL YEAR
2P4 57
$
(FINAL MATURITY DATE
I
1
I
TOTAL CAPITAL NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
2P18651
ISSUED DURING FISCAL YEAR
2P18653
PAID DURING FISCAL YEAR
2P18655
OUTSTANDING END OF FISCAL YEAR
2P18657
1 n 1
h 5 f i YEA,
sdq° k... !''�.� �s - •'7mE"a^w�, $v.,' .;,^kt'aaurr+#F+ w k. # r+F!y'S'" .,x.:_
STATEMENT OF :INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
ILIST SEPARATELY BY DATE OF ISSUE __..EDPCODE AMOUNT
9 _
I BOND ANTICIPATION NOTE NO. 1 JOINT SEWER `
1 MONTH AND YEAR OF ISSUE _ .-- 19 /ft9
1 CURRENT INTEREST RATE
[OUTSTANDING BEGINNING OF YEAR S 124,722
ISSUED DURING FISCAL -YEAR----.-_-.� T=- • -- -. - - -- --- - -:--: L._�..---
(DO NOT INCLUDE RENEWALS HERE) - - _. __ _ _ __- _ - , __._ :. $ 0 1 -
IPAID DURING FISCAL YEAR _." _.__._.__ ._:._. ___.:.•-:__:-.'--= ....--
[ (DO NOT INCLUDE RENEWALS HERE) $ 124,722 1
(OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 I
1 FINAL MATURITY DATE 12!90 I
I I
BOND ANTICIPATION NOTE NO. 2 1989 WATER 6 SEWER IMPROVEMENTS
(MONTH AND YEAR OF ISSUE 7/90
CURRENT INTEREST RATE 6.25
[OUTSTANDING BEGINNING OF YEAR $ 0 I
(ISSUED DURING FISCAL YEAR
1 (DO NOT INCLUDE RENEWALS -HERE) --=_ -=_::=.__s - -_ -:-.4.._.54.465.000
1PAID DURING FISCAL YEAR----- -_ -- - _-� ----
(DO NOT INCLUDE RENEWALS HERE) $ 0 I
O OUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
1
2P4 67 *.4,465,000 i
7191
IBOND ANTICIPATION NOTE NO. 3
(MONTH AND YEAR OF ISSUE
11CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$ I
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
1 (DO NOT INCLUDE RENEWALS HERE)
S
IOUTSTANDING END OF FISCAL YEAR
2P4 67 S I
(FINAL MATURITY DATE
1
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
(BOND ANTICIPATION NOTE NO. 4
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR $
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
(OUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I
(BOND ANTICIPATION NOTE NO. 5
1
2P4 67 S
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR $
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
IOUTSTANDING END OF FISCAL YEAR 2P4 67 S
(FINAL MATURITY DATE
(BOND ANTICIPATION NOTE NO. 6
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
(OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
TOTAL BOND ANTICIPATION NOTES
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
*** BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR
103
N
S
S
2P4 67 5
2P18885 S_ 0
AMOUNT
4,465,000
2P18661
s 124,722'
2P18663
S 4.465,000/
2P18665
S 124,722v
2P18667
$ 4.465.,000
✓
2P18885 S_ 0
.. y31• f's' [5+;.:
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
(OUTSTANDING END OF FISCAL -YEAR.------ - _ –
::- 2P-18677 $-670.000
�
(FINAL MATURITY DATE*----- - — I :_-•-- ---
03!03
1.
IBOND NO. 3 I
1 1986 PUBLIC IMPROVEMENTS 1
MONTH AND YEAR OF ISSUE I
CURRENT INTEREST RATE 05!86 1
OUTSTANDING BEGINNING OF YEAR6.801
ISSUED DURING FISCAL YEAR 2P18671 42,475,000 1
'AID DURING FISCAL YEAR 2P18673 g 0
2PIS675 S L275'.0061
OUTSTANDING END OF FISCAL YEAR
EDPCODE
1
ILIST SEPARATELY BY DATE OF ISSUE
i
$2350,000 I
AMOUNT
BOND N0. 1 EAST STATE STREET WATER
05!06
I
1MONTH AND YEAR OF ISSUE
1
I
CURRENT INTEREST RATE
—02!54
IOUTSTANDING BEGINNING OF YEAR9
ISSUED DURING FISCAL -YEAR ----.--��--
2P18671
601
S 5nn
IPAID DURING FISCAL
05!83 1
)UTSTANDING BEGINNING OF YEAR—
.YEAR
2P18675
4 Snn
IOUTSTANDING'END OF FISCAL YEAR
(FINAL MATURITY DATE
2P18677
S 18.000
1
g 0 I
02!94
[BOND N0. 2
S 40,000 1
I
1 1976 WATER 6 SEWER IMPROVEMENTS
I
(MONTH AND YEAR OF ISSUE
S_ 310.000 I
I
I CURRENT INTEREST RATE
0606_98
I
09176' i
(OUTSTANDING BEGINNING OF YEAR
6.001
11SSUED DURING FISCAL YEAR
2PI8671
$ 760.000 I - -- -_
(PAID DURING FISCAL YEAR
2P18673
S 0 I
2P18675
90.000 i
(OUTSTANDING END OF FISCAL -YEAR.------ - _ –
::- 2P-18677 $-670.000
�
(FINAL MATURITY DATE*----- - — I :_-•-- ---
03!03
1.
IBOND NO. 3 I
1 1986 PUBLIC IMPROVEMENTS 1
MONTH AND YEAR OF ISSUE I
CURRENT INTEREST RATE 05!86 1
OUTSTANDING BEGINNING OF YEAR6.801
ISSUED DURING FISCAL YEAR 2P18671 42,475,000 1
'AID DURING FISCAL YEAR 2P18673 g 0
2PIS675 S L275'.0061
OUTSTANDING END OF FISCAL YEAR
2P18677
FINAL MATURITY DATE
$2350,000 I
05!06
3OND NO. 4
1
1983 PUBLIC IMPROVEMENTS
?MONTH AND -YEAR OF ISSUE
I
aURRENT INTEREST RATE
05!83 1
)UTSTANDING BEGINNING OF YEAR—
7.101
;SSUED DURING FISCAL YEAR
2P18671
S 350,000, I
-'AID DURING FISCAL YEAR
2P18673
g 0 I
2P18675
S 40,000 1
'IUTSTANDING END OF FISCAL YEAR
=INAL
2PIS677
MATURITY DATE
S_ 310.000 I
0606_98
I
104
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
ILIST SEPARATELY BY DATE OF ISSUE EOPCODE AMOUNT
I BOND NO. 5 1989 PUBLIC IMPROVEMENTS
IMONTH AND YEAR OF ISSUE 03/89 1
[CURRENT INTEREST RATE 7.301
IOUTSTANDING BEGINNING OF YEAR 2P18671 523580,000
IISSUED DURING FISCAL YEAR 2P18673 $ 0 I
(PAID DURING FISCAL YEAR 2P18675 5 120,000 i
IOUTSTANDING END OF FISCAL
YEAR
2P18677
*2,460,000 1
IFINAL MATURITY DATE
03!89 1
i
1
BOND NO. 6
S C L I W
C
MONTH AND YEAR OF ISSUE
11!76 1
I CURRENT INTEREST RATE
6,701
(OUTSTANDING BEGINNING OF
YEAR
2P18671
$1.677,295 I
IISSUED DURING FISCAL YEAR
2P18673
5 0 1
I PAID DURING FISCAL YEAR
2P18675
5 239,614 1
[ OUTSTANDING END OF FISCAL
YEAR
2PIS677
$1.437,681 1
(FINAL MATURITY DATE
08196 I
I
I
(BOND NO. 7
1
I
I
(MONTH AND YEAR OF ISSUE
1
(CURRENT INTEREST RATE
1
IOUTSTANDING BEGINNING OF
YEAR
2P18671
5 1
IISSUED DURING FISCAL YEAR
2P18673
5 1
(PAID DURING FISCAL YEAR
2P18675
S 1
IOUTSTANDING END OF FISCAL
YEAR
2P18677
5 1
(FINAL MATURITY DATE
I
1
I
TOTAL BONDS
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$ 7,864,795
ISSUED DURING FISCAL YEAR
5 0
PAID DURING FISCAL YEAR
$ 619,114
OUTSTANDING END OF FISCAL
YEAR
$ 7.245,681
105
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
CAPITAL NOTES VA
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
,CAPITAL NOTE NO. 1
]MONTH AND YEAR OF ISSUE
;CURRENT INTEREST RATE
;OUTSTANDING BEGINNING OF YEAR 2P18751 $
f ISSUED DURING FISCAL--YEAR----7-
I
ISCAL--YEAR- I CDO NOT INCLUDE RENEWALS HERE) _ 2P18753 $
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) 2P18755 $ I
IOUTSTANDING END OF FISCAL YEAR 2P18757 $ I
IFINAL MATURITY DATE I
I I
ICAPITAL NOTE NO. 2
I I
I
]MONTH AND YEAR OF ISSUE'
;CURRENT INTEREST RATE j -
JOUTSTANDING BEGINNING OF YEAR 2P18751 $ I
IISSUED DURING FISCAL YEAR I
(DO- NOT INCLUDE RENEWALS HERE)._
I PAID DURING FISCAL -YEAR --- -- - -- - - -- -
I (DO NOT INCLUDE RENEWALS HERE) 2P18755 S I
IDUTSTANDING END OF FISCAL YEAR 2P18757 $ I
]FINAL MATURITY DATE I
]CAPITAL NOTE NO. 3
I
IMONTH AND YEAR OF ISSUE
]CURRENT INTEREST RATE I
QOUTSTANDING BEGINNING.OF YEAR 2P18751 $ i
]ISSUED DURING FISCAL YEAR I
I (DO NOT INCLUDE RENEWALS HERE) 2P18753 $ I
]PAID DURING FISCAL YEAR
'? (DO NOT INCLUDE RENEWALS HERE) 2PI8755 $
!OUTSTANDING END OF FISCAL YEAR 2P18757 $ i
']FINAL MATURITY DATE
1 i
TOTAL CAPITAL NOTES AMOUNT
)UTSTANDING BEGINNING OF
ISSUED DURING FISCAL YEAR
]'AID DURING FISCAL YEAR
)UTSTANDING END OF FISCAL
YEAR
YEAR
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES N!A
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
(BOND ANTICIPATION NOTE NO. 1
IMONTH AND YEAR OF ISSUE
j
ICURRENT INTEREST RATE
j
IOUTSTANDING BEGINNING OF YEAR
2P18761
5
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2PI3763
S j
IPAID DURING FISCAL YEAR
j
(DO NOT INCLUDE RENEWALS HERE)
2P18765
S j
(OUTSTANDING END OF FISCAL YEAR
2P18767
S j
IFINAL MATURITY DATE
I
j
I
(BOND ANTICIPATION NOTE NO. 2
i
j
I
IMONTH AND YEAR OF ISSUE
j
(CURRENT INTEREST RATE
j
IOUTSTANDING BEGINNING OF YEAR
2P18761
S j
(ISSUED DURING FISCAL YEAR
i
(DO NOT INCLUDE RENEWALS HERE)
2PIS763
$
(PAID DURING FISCAL YEAR
j
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
S j
(OUTSTANDING END OF FISCAL YEAR
2P18767
$ j
(FINAL MATURITY DATE
I
I
I
(BOND ANTICIPATION NOTE NO. 3
1
1
(MONTH AND YEAR OF ISSUE
I
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
2P18761
S j
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
S
(PAID DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18765
S j
(OUTSTANDING END OF FISCAL YEAR 2P18767 S
IFINAL MATURITY DATE I
I I
1 n 7
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES VA
i -
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
BOND ANTICIPATION NOTE NO. 4
]MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR 2P18761 S
ISSUED DURING FISCAL --YEAR--7--(DO NOT INCLUDE RENEWALS HERE) _ 2P18763 S
IPAID DURING FISCAL YEAR
( (DO NOT INCLUDE RENEWALS HERE) 2P18765 S I
IOUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
2P18767
S
I
I
(BOND ANTICIPATION NOTE NO. 5
}
I
I
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
_
}
IOU TSTANDING BEGINNING OF YEAR
2P18761
S
IISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)- - _
-v. _-- -r 2P18763
PAID .DURING "FISCAL"—YEAR--- ---
( (DO NOT INCLUDE RENEWALS HERE)
2P18765
S i
]OUTSTANDING END OF FISCAL YEAR
2P18767-
S I
IFINAL MATURITY DATE
I
]BOND ANTICIPATION NOTE NO. 6
i
}
]MONTH AND YEAR OF ISSUE
}
ICURRENT INTEREST RATE
]OUTSTANDING BEGINNING OF YEAR
2P18761
� }
ISSUED DURING FISCAL YEAR
1
! (DO NOT INCLUDE RENEWALS HERE)
2P18763
S }
!PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18765,.
S
!OUTSTANDING END OF FISCAL YEAR
2P18767
$ }
]FINAL MATURITY DATE
}
TOTAL BOND ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
S
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
g
4** BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL
YEAR 2P18885
i
log
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
( B O N D NO. 1
]
RENWICKHEIGHTS SEWER
I
I MONTH AND YEAR OF ISSUE
I
07/62 I
ICURRENT INTEREST RATE
3.30.1
(OUTSTANDING BEGINNING OF
YEAR
2P18771
S
10,000 1
(ISSUED DURING FISCAL YEAR
2P18773
S
0 I
(PAID DURING FISCAL YEAR
2P18775
$
5,000 1
IOUTSTANDING END OF FISCAL
YEAR
2P18777
S_
5,000 I
IFINAL MATURITY DATE
12/91 - 1
I
I
(BOND NO. 2
I
I
I
(MONTH AND YEAR OF ISSUE
I
ICURRENT INTEREST RATE
I
]OUTSTANDING BEGINNING OF
YEAR
2P18771
S
1
[ISSUED DURING FISCAL YEAR
2P18773
S
1
(PAID DURING FISCAL YEAR
2PIS775
S
1
(OUTSTANDING END OF FISCAL
YEAR
2P18777
S
1
(FINAL MATURITY DATE
I
i
I
IBOND NO. 3
I
i
1
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
1
(OUTSTANDING BEGINNING OF
YEAR
2P18771
$
1
IISSUED DURING FISCAL YEAR
2P18773
S
1
(PAID DURING FISCAL YEAR
2P18775
S
I
IOUTSTANDING END OF FISCAL
YEAR
2P18777
S
I
(FINAL MATURITY DATE
I
1
�
(BOND NO. 4 I
I I
(MONTH AND YEAR OF ISSUE 1
ICURRENT INTEREST RATE 1
(OUTSTANDING BEGINNING OF YEAR 2P18771 S 1
IISSUED DURING FISCAL YEAR 2P18773 S I
(PAID DURING FISCAL YEAR 2P18775 $ 1
(OUTSTANDING END OF FISCAL YEAR 2P18777 S I
(FINAL MATURITY DATE 1
I 1
..�.._..u��._....r'.�..`..�.. 6 �'� a 4SAe. �,E}'�'+R,ii'+�'k#d➢aq� ,°,P.�Sn�B?£«� � j ,. t 4 � •�y`� i f+y�{v, !(9'.�;�i^!{f"n'#'��:�I+°° "q:�. {
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
l '
ILIST SEPARATELY BY DATE OF.ISSUE EDPCODE AMOUNT
(BOND NO. 5
IMONTH AND YEAR.OF ISSUE
(CURRENT INTEREST RATE
1,
(OUTSTANDING BEGINNING OF YEAR
2P18771
$
(ISSUED DURING `FISCAL----YEAR-_..____-___._____
2P18773
----
(PAID DURING FISCAL YEAR ---=---..---- -=-:..-
----" - 2P18775
IOUTSTANDING END OF FISCAL YEAR
2P18777
$
IFINAL MATURITY DATE
.
I
I
(BOND NO. 6
1
1
I
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
I
IOUTSTANDING BEGINNING OF YEAR -.---
2P18771
$ I -
IISSUED DURING FISCAL YEAR
2P18773
$
(PAID DURING FISCAL YEAR
2P18775
$ I
OUTSTANDING END OF FISCAL -YEAR ==-u _ — 2P18777
(FINAL MATURITY DATE__ — _
(BOND NO. 7 I
I
(MONTH AND YEAR OF ISSUE I
(CURRENT INTEREST RATE i
(OUTSTANDING BEGINNING OF YEAR 2P18771 $ I
IISSUED DURING -FISCAL YEAR 2P18773 $
(PAID DURING FISCAL YEAR 2P18775 $ I
(OUTSTANDING END OF FISCAL YEAR 2P18777 $ I
(FINAL MATURITY DATE I
I I
TOTAL BONDS AMOUNT
OUTSTANDING BEGINNING OF YEAR
ISSUED DURING FISCAL YEAR
PAID DURING FISCAL YEAR
OUTSTANDING END OF FISCAL YEAR
i i n
I
flla
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
STATE OR AUTHORITY LOANS
N!A
I
(STATE OR AUTHORITY LOANS
I
(MONTH AND YEAR OF ISSUE
[CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
(OUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I_
EDPCODE AMOUNT
2P18791 $
2P18793 s
2P18795 s
2P18797 $
TOTAL OF ALL INDEBTEDNESS
INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT
OUTSTANDING BEGINNING OF YEAR $ 77 99,5
ISSUED DURING FISCAL YEAR s 4,465,000
PAID DURING FISCAL YEAR s 748,836
OUTSTANDING END OF FISCAL YEAR $11,715,681
OSC DATA ENTRY
INDEBTEDNESS BY PURPOSE DO NOT KEY
-- FOR EACH OF THE OUTSTANDING 'NON -CHARGEABLE BOND ANTICIPATION NOTES AND
CAPITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE APPROPRIATE
COLUMN HEADINGS. THESE AMOUNTS MUST BE IN WHOLE DOLLARS ONLY
7 1 n
FOR
CAPITAL NOTES AND BOND ANTICIPATION
NOTES
EXEMPT FROM' CONSTITUTIONAL DEBT LIMIT
BREAKDOWN OF
OUTSTANDING BALANCE BY PURPOSE. --
I I
I OTHER (PLEAST SPECIFY)I
EXEMPT
I DATE OF
SANITARY
i
I I
TAX I
INCREMENT I I
FROM DEBTIISSUE
OR
SEWER
I WATER I
I-
FINANCING I r
LIMIT
(LATEST
81
A_
I__—
-- —
- I RENEWAL -=.---
(MONTH/YR
2,128,000
29337,000
r I
I I
I r
i I
I I
I I
I I
I I
I I
I I
I I
I I
I i
I I
I I
I I
I I
I r
i i I
I r r
I I I
I I j
I
I r I
I I
Yes
07/90
I
I
r
I
l
j
r
I
I
I
I
r
r
I
I I I
I I I
I I I
I
I I i
I I I
I r I
I r r
-- FOR EACH OF THE OUTSTANDING 'NON -CHARGEABLE BOND ANTICIPATION NOTES AND
CAPITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE APPROPRIATE
COLUMN HEADINGS. THESE AMOUNTS MUST BE IN WHOLE DOLLARS ONLY
7 1 n
MATURITY SCHEDULE
USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR N/A
IEDPCODE
I
PURPOSE OF ISSUE I
I
I
I
FOR STATE COMPTROLLER[
I
2P3CE I
USE ONLY i
I
I
TOTAL PRINCIPAL 12P3PR
I
I
I
DATE OF ISSUE 12P3DT
I
I
I
INTEREST RATE 12P3PC
I
(IN DECIMALS) I
I
I
MONTH, DAY AND YEAR 12PSDM
I
I
OF FINAL MATURITY i
I
I
AMOUNT OF PRINCIPAL 12P390
I
I
REDEEMED IN OR TO BE i
I
REDEEMED IN FISCAL 12P391
I
YEAR ENDING IN I
I
(THE LAST TWO DIGITS 12P392
I
OF THE EDP CODE I
I
CORRESPOND TO THE 12P393
i
FISCAL YEAR ENDED) I
I
I
2P394 I
12P395
I
I
i
12P396
I
I
12P397
I
I
I
12P398
I
I
I
12P399
I
I
I
(
I
2P300
i
12P301
I
I
1
I
12P302
I
I
I
12P303
I
I
I
12P304
I
I
i
I
2P305 I
I
1
I
2P306 I
I
(
I
I
2P307
I
MATURITY SCHEDULE N!A
USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR (CONTINUED)
IEDPCODE I
IAMOUNT-OF PRINCIPAL t 2P308
hEDEEMED IN OR TO BE
REDEEMED IN FISCAL i 2P309
YEAR ENDING IN
(THE LAST TWO- DIGITS 12P310
OF -THE EDP CODE__
CORRESPOND TOTTHE 1 2P311
FISCAL --YEAR :ENDED)
2P312
2P313
12P314 I I I 1
2P315
2P316
i 2P317
1 2P319
I i 1 I
1 2P320 I I I I
i j I
2P321
I I I I I
2P322
2P323
I I I i
1 2P324
I I I
1 2P325
2P326 I I I 1
2P327
I I I I I
12P328 I I I I
I j 1
2P329
i I I I I
12P330 h I I I
I I I I
I TOTAL
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
OTHER THAN RESERVE FUNDS
EDPCODE AMOUNT
CASH:
ON HAND
9Z2001
DEMAND DEPOSITS
9Z2021
TIME DEPOSITS
9Z2011
TOTAL
COLLATERAL:
- FDIC INSURANCE
9Z2014
- SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
9Z2014A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z2014B
(3) HELD BY TRADING COUNTER PARTNER
9Z2014C
INVESTMENTS:
- SECURITIES (450)
*BOOK VALUE (COST)
9Z4501
*MARKET VALUE AT BALANCE SHEET DATE
9Z4502
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
9Z4504A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z4504B
(3) HELD BY TRADING COUNTER PARTNER
9Z4504C
- REPURCHASE AGREEMENTS (451)
*BOOK VALUE (COST)
9Z4511
*MARKET VALUE AT BALANCE SHEET DATE
9Z4512
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
9Z4514A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z4514B
(3) HELD BY TRADING COUNTER PARTNER
9Z4514C
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
RESERVE FUNDS
CASH (ALL RESERVE FUNDS):
EDPCODE AMOUNT
'`-
ON HAND
9Z2301
DEMAND DEPOSITS
922311
TIME DEPOSITS
9Z2321
.,TOTAL
—=—COLLATERAL : - — — - -- -
--FDIC INSURANCE
9Z2324
— SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
9Z2324A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z2324B
(3) HELD BY TRADING COUNTER PARTNER —
9Z2324C
INVESTMENTS (ALL RESERVE FUNDS)
-.---"_SECURITIES.-(450)_-
*BOOK VALUE (COST)
9Z4521
*MARKET VALUE AT BALANCE SHEET DATE
9Z4522
*SECURITIES LOCATED:
_...
(1) IN POSSESSION OF MUNICIPALITY
.9Z4524A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z4524B
(3) HELD BY TRADING COUNTER PARTNER
9Z4524C
— REPURCHASE AGREEMENTS (ALL RESERVE FUNDS) (451)
*BOOK VALUE (COST) :
9Z4531
*MARKET VALUE AT BALANCE SHEET DATE
9Z4532
*SECURITIES LOCATED:
(1) POSSESSION OF MUNICIPALITY
9Z4534A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z4534B
(3) HELD BY TRADING COUNTER PARTNER
9Z4534C
OSC DATA ENTRY
KEY ENTER CODE
AND AMOUNT AS
INDICATED
REAL PROPERTY TAX LEVY AND RELATED INFORMATION
CURRENT YEAR TAX LEVY AND COLLECTIONS
COUNTIES, CITIES, VILLAGES, AND WESTCHESTER COUNTY TOWNS
TAXES ON ROLL $
ADD:RELEVIED TAXES $
ADD:OTHER $
TOTAL TAXES AND OTHER ITEMS ON WARRANT S
DEDUCT:CANCELLATIONS AND ADJUSTMENTS
DEDUCT:OTHER ( )
TOTAL TAXES AND OTHER ITEMS
TO BE COLLECTED $ (B)
DEDUCT TOTAL TAXES AND OTHER ITEMS
ACTUALLY COLLECTED ( )(A)
UNCOLLECTED TAXES AND OTHER ITEMS $
TAX COLLECTION PERFORMANCE (A DIVIDED BY B)
NEAREST HUNDREDTH PERCENT
ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS - BY YEAR
A300 A320 A330 A
TAXES RE- TAX SALE PROPERTY OTHER
CEIVABLES CERTIFI- ACQUIRED
PENDING CATES FOR TAXES
CURRENT YEAR 19_ $ $ $ $
PRIOR YEARS: $ $ $ $
TOTAL $ $ $ $
N!A
AMOUNT
TOTAL
$
$
$
.i�il4l�AlR4'g!!!!�Rm4jvrpfrl I'll.,
TOWN OF ITHACA
COUNTY OF TOMPKINS
FOR THE FISCAL YEAR ENDED 1990
IF A LOCAL GOVERNMENT RECEIVES FEDERAL ASSISTANCE EQUAL.TO OR GREATER
THAN $100,000 IN ANY FISCAL YEAR, A SINGLE AUDIT MUST BE PERFORMED. IF A
LOCAL GOVERNMENT RECEIVES BETWEEN $25,000 AND $100,000, THE LOCAL
GOVERNMENT HAS THE OPTION OF OBTAINING A SINGLE AUDIT OR COMPLYING WITH
APPLICABLE FINANCIAL OR COMPLIANCE AUDIT REQUIREMENTS FOR EACH
FEDERAL GRANT. FEDERAL ASSISTANCE MAY TAKE THE FORM OF GRANTS, -CONTRACTS,.
LOANS, LOAN GUARANTEES, PROPERTY, COOPERATIVE AGREEMENTS, INTEREST
SUBSIDIES, INSURANCE, ETC. RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT
OR INDIRECTLY THROUGH THE STATE OR ANY OTHER GOVERNMENTAL UNIT.
AUDIT COVERAGE SURVEY
1. WILL OR HAVE THE COMBINED FINANCIAL STATEMENTS FOR YOUR
LOCALITY BEEN AUDITED BY AN INDEPENDENT AUDITOR (PUBLIC
ACCOUNTANT OR CERTIFIED PUBLIC ACCOUNTANT) OTHER THAN
THE OFFICE OF THE STATE COMPTROLLER?
EDP CODE RESPONSE
(ENTER 1 IF YES, 2 IF NO.) 9ZACO 1
IF THE ANSWER TO QUESTION 1 ABOVE IS YES, PLEASE
COMPLETE THE FOLLOWING INFORMATION BELOW FOR THE
PRINCIPAL AUDITOR:
INDEPEN-
DENT
AUDITOR
EDP CODE CODE
9ZIAC
DESCRIPTION REQUIRED INFORMATION
NAME OF OVERSIGHT UNIT Town of Ithaca
NAME OF AUDITING FIRM Ciaschi, Dieters -Hagen, Schaufler & Mickelson
ADDRESS OF AUDITING FIRM:
STREET Terrace Hill
CITY Ithaca
STATE NY
ZIP CODE 14850
NAME OF CONTACT PERSON
WITHIN AUDITING FIRM John E. Little
FIRM TELEPHONE NUMBER C 607 ) 272 - 4444
2.IF THE ANSWER TO QUESTION 1 ABOVE IS YES, WILL THE AUDIT
SATISFY THE FINANCIAL, INTERNAL CONTROL AND COMPLIANCE
REQUIREMENTS OF THE SINGLE AUDIT ACT OF 1984?
EDP CODE RESPONSE
(ENTER 1 IF YES, 2 IF NO.) 9ZC01 1
I ,q" IT r �' V�rl ` ri �F w 1�`'H^. �! �� J•� Y j wS .p , � ,y Yid } { _ � F q s •°a � F �, 4� �, �
u,.
AUDIT COVERAGE (CONTINUED)
3. FOR EACH COMPONENT UNIT AND/OR ACTIVITY INCLUDED WITHIN
YOUR MUNICIPAL REPORTING ENTITY (SEE TABLE BELOW FOR
EXAMPLES), PLEASE INDICATE BELOW IF IT WAS AUDITED, AND N/A
IF SO THE SCOPE OF SUCH AUDIT USING THE FOLLOWING CODING.
AUDIT SCOPE .CODE
* FINANCIAL ONLY. -- --=-_ -- 1
* FINANCIAL --AND COMPLIANCE AUDIT OF
�F.EDERAL OGRAMS:
-- - -- - - -
AS REQUIRED TO SATISFY "SINGLE AUDIT" 2
REQUIREMENTS.
AS REQUIRED TO SATISFY FEDERAL "A-110" 3
REQUIREMENTS FOR PUBLIC HIGHER EDUCATIONAL,
HOSPITAL AND OTHER NON-PROFIT ORGANIZATIONS.
* NOT AUDITED 4
-
TYPE OF COMPONENT UNIT OR ACTIVITY
EDP CODE RESPONSE
__----COMPONENT-.UNIT_
AUTHORITIES:
PORT
9ZA202
WATER
9ZA212
SEWER
9ZA222
BRIDGE
9ZA232
SOLID WASTE AND DISPOSAL
9ZA242
PARKING
9ZA252
LIGHT, HEATING AND POWER
9ZA262
TRANSPORTATION
9ZA272
HOUSING
9ZA282
SPORTS CENTER
9ZA292
HOSPITAL DISTRICT
9ZA302
COMMUNITY COLLEGE
9ZA012
SOIL AND WATER CONSERVATION
9ZA022
REGIONAL PLANNING BOARD
9ZA032
URBAN RENEWAL AGENCY
9ZA042
COMMUNITY DEVELOPMENT AGENCY
9ZA052
LIBRARIES
9ZA062
OTHER COMPONENT UNITS (PLEASE SPECIFY):
ACTIVITIES
MUNICIPAL HOSPITAL
9ZA502
HEALTH RELATED FACILITY OR INFIRMARY
9ZA582
OTHER (PLEASE LIST BY NAME):
1 n n
SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
PLEASE CIRCLE "NONE" IF YOUR MUNICIPALITY NONE
DID NOT RECEIVE FEDERAL ASSISTANCE
-----------------------------------------
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B - BOTH
**
DEPARTMENT OF AGRICULTURE
EDP CODE**
AMOUNT
RURAL RENTING HOUSING LOANS
PROGRAM RECEIPTS
FEDERAL
_10415A
S
OTHER
_10415B
S
PROGRAM EXPENDITURES
FEDERAL
_10415C
$
OTHER
_10415D
5
WASTE WATER DISPOSAL SYSTEMS PROGRAM
PROGRAM RECEIPTS
FEDERAL
_10418A
$
OTHER
_10418B
S
PROGRAM EXPENDITURES
FEDERAL
_10418C
5
OTHER
_10418D
$
BUSINESS INDUSTRIAL LOANS
PROGRAM RECEIPTS
FEDERAL
_10422A
$
OTHER
_10422B
S
PROGRAM EXPENDITURES
FEDERAL
_10422C
S
OTHER
_10422D
$
COMMERCIAL FACILITIES LOANS
PROGRAM RECEIPTS
FEDERAL
_10423A
$
OTHER
10423B
S
PROGRAM EXPENDITURES
FEDERAL
_10423C
$
OTHER
_10423D
S
**ENTER "D" OR "I" BEFORE CODE NUMBER TO
INDICATE THAT
FEDERAL
FINANCIAL,
ASSISTANCE IS RECEIVED DIRECTLY FROM THE
FEDERAL GOVERNMENT
OR
IS RECEIVED
THROUGH ANOTHER GOVERNMENTAL UNIT( INDIRECT). ENTER "B"
TO INDICATE THAT
FEDERAL FINANCIAL ASSISTANCE IS RECEIVED
FROM BOTH THE
FEDERAL
GOVERNMENT
AND THROUGH ANOTHER GOVERNMENTAL UNIT.
EDP CODES ARE FROM THE CATALOG OF FEDERAL DOMESTIC ASSISTANCE.
l¢7U1ullfl�Lrnl!]S1u1MIP{g9lUIIiAVIDIl14AI,�SAE4Ia10.dnl.Ug1LSSArr'.4anl�,S.; tr �...r
S's �, ar "nJ�"'✓m�'"I:F��•nyiif
SCHEDULE OF FEDERAL ASSISTANCE
PROGRAMS
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B'- BOTH
DEPARTMENT OF AGRICULTURE (CONTINUED)
". -m
EDP 'CODE
AMOUNT
FOOD DISTRIBUTION
PROGRAM RECEIPTS :': .- `':' ;.::
FEDERAL
_10550A
S
OTHER
PROGRAM EXPENDITURES =
FEDERAL
-. _10550C
S
OTHER
_10550D
S
FOOD STAMP PROGRAM
PROGRAM RECEIPTS
FEDERAL
_10551A
$
-- _
OTHER
_10551B
S __
PROGRAM EXPENDITURES
FEDERAL
_10551C
S
OTHER0551D
NATIONAL SCHOOL BREAKFAST
PROGRAM RECEIPTS
FEDERAL
_10553A
$
OTHER
_10553B
$
PROGRAM EXPENDITURES
FEDERAL
_10553C
$
OTHER
_10553D
$
NATIONAL SCHOOL LUNCH
PROGRAM RECEIPTS
FEDERAL.
_10555A
$
OTHER
_10555B
$
PROGRAM EXPENDITURES
FEDERAL
_10555C
S
OTHER
_10555D
S
FOOD - WOMEN, INFANTS, CHILDREN
PROGRAM RECEIPTS
FEDERAL
_10557A
$
OTHER
_10557B
$
PROGRAM EXPENDITURES
FEDERAL
_10557C
$
OTHER
_10557D.
S __
SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B - BOTH
DEPARTIMENT OF AGRICULTURE (CONTINUED)
EDP CODE
AMOUNT
CHILD CARE FOOD PROGRAM
PROGRAM RECEIPTS
FEDERAL
_10558A
$
OTHER
_10558B
$
PROGRAM EXPENDITURES
FEDERAL
_10558C
$
OTHER
_10558D
$
OTHER
(SPECIFY)
PROGRAM RECEIPTS
FEDERAL
A
$
OTHER
B
$
PROGRAM EXPENDITURES
FEDERAL
C
$
OTHER
D
g
DEPARTMENT OF COMMERCE
ECONOMIC DEVELOPMENT - PUBLIC
WORKS FACILITY
PROGRAM RECEIPTS
FEDERAL
_11300A
S
OTHER
_11300B
S
PROGRAM EXPENDITURES
FEDERAL
_11300C
S
OTHER
�11300D
S
OTHER
(SPECIFY)
PROGRAM RECEIPTS
FEDERAL
A
$
OTHER
B
g
PROGRAM EXPENDITURES
FEDERAL
C
$
OTHER
D
g
DEPARTMENT OF HEALTH AND HUMAN
RESOURCES
HEAD START
PROGRAM RECEIPTS
FEDERAL
_13600A
S
OTHER
�13600B
S
PROGRAM EXPENDITURES
FEDERAL
_13600C
$
OTHER
_13600D
S
TM.K!alt:t..,y?'r'�.oi,°a#fdS&4 a- kRybi,''".k'w"v.':3'r•r7sk"'. '"�".:d. 'm%'aI. ;:.5: H".ki,¢'+n'fei;,�:r6i 4►+4s'a3.S:.w"E!....F"�„v'",X?;:'. Fd..�. ,'t ��tq.iti
SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
FEDERAL FUNDING AGENCY D - DIRECT
PROGRAM DESCRIPTION I - INDIRECT
B.- BOTH
DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT
AGING - TITLE III PART A & B
PROGRAM RECEIPTS - }, FEDERAL _13633A S
OTHER _13633B S
PROGRAM EXPENDITURES FEDERAL _13633C S
OTHER _13633D $
AGING - TITLE III PART C
PROGRAM RECEIPTS
FEDERAL _13635A S
-OTHER _13635B S
PROGRAM EXPENDITURES-.- FEDERAL::_ 13635C S
OTHER _13635D S
-WORK INCENTIVE ---PRO GRAM.,;�.._..__:_..- _, _.. ._,_�__ _,..�.:_... _ .._ .-_. v______. -.r..._.. _....
PROGRAM RECEIPTS FEDERAL _13646A S
PROGRAM EXPENDITURES
COMMUNITY SERVICES BLOCK GRANT
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
SOCIAL SERVICES BLOCK GRANT
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
OTHER _13646B $
'FEDERAL _13646C $
OTHER _13646D S
FEDERAL
_13665A
S
OTHER
_13665B
S
FEDERAL
_13665C
S
OTHER
_13665D
S
FEDERAL _13667A $
OTHER
FEDERAL
OTHER
_13667B S
__13667C $
_13667D $
SCHEDULE OF FEDERAL ASSISTANCE
PROGRAMS
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B - BOTH
DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED)
EDP CODE
AMOUNT
CHILD SUPPORT ENFORCEMENT TITLE IV-D
PROGRAM RECEIPTS
FEDERAL
_13679A
S
OTHER
_13679B
S
PROGRAM EXPENDITURES
FEDERAL
_13679C
$
OTHER
_13679D
$
MEDICAID ASSISTANCE TITLE XIX
PROGRAM RECEIPTS
FEDERAL
_13714A
5
OTHER
_13714B
5
PROGRAM EXPENDITURES
FEDERAL
_13714C
5
OTHER
_13714D
S
AID FAMILIES - DEPENDENT CHILDREN
PROGRAM RECEIPTS
FEDERAL
_13808A
$
OTHER
_13808B
S
PROGRAM EXPENDITURES
FEDERAL
13808C
5
OTHER
_13808D
S
HOME ENERGY ASSISTANCE BLOCK GRANT
PROGRAM RECEIPTS
FEDERAL
_13818A
S
OTHER
_13818B
S
PROGRAM EXPENDITURES
FEDERAL
_13818C
$
OTHER
_13818D
5
PREVENTIVE HEALTH BLOCK GRANT
PROGRAM RECEIPTS
FEDERAL
_13991A
S
OTHER
_13991B
S
PROGRAM EXPENDITURES
FEDERAL
_13991C
$
OTHER
_13991D
5
-> i� y��, ..ate .t. ::._ '.s-."8'� �, �, . L z". g• '^T YU'. "S �,a.4rF ;iNs :r°Y,"acp'*e a�'. 'r`�°" ,,�W.`,t'�"'SNS'st t f`,i
rtijmXAL FUND1146 AGE14CY D - DIRECT
PROGRAM DESCRIPTION I - INDIRECT
B - BOTH
DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT
ALCOHOL AND
DRUG BLOCK GRANT
B
S
C
PROGRAM
RECEIPTS
FEDERAL
_13992A
4
OTHER
13992B
$
PROGRAM
EXPENDITURES - -
FEDERAL- -_13992C
S -
OTHER '.13992D
S
-._._.:._PRIMARY CARE
BLOCK GRANT
PROGRAM
RECEIPTS
__FEDERAL
_13993A
S _
-
_OTHER ___.. _ _
_13993B
-
PROGRAM
EXPENDITURES
FEDERAL
_13993C
S
OTHER
_13993D
S
MAT & CHILD
HEALTH BLOCK GRANT
PROGRAM
RECEIPTS
FEDERAL
_13994A
S
OTHER
_13994B
PROGRAM
EXPENDITURES
FEDERAL
_13994C_$
OTHER
_13994D
S
OTHER (SPECIFY)
PROGRAM RECEIPTS FEDERAL
OTHER
PROGRAM EXPENDITURES FEDERAL
OTHER
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
A
S
B
S
C
S
D
S
LIC HOI...ING ASSISTANCE - - -
PROGRAM RECEIPTS FEDERAL _14146A S
OTHER _14146B $
PROGRAM EXPENDITURES FEDERAL _14146C $
OTHER _14146D $
126
1 1'
SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
FEDERAL FUNDING AGENCY D - DIRECT
PROGRAM DESCRIPTION I - INDIRECT
B - BOTH
DEPARTMENT OF HOUSING & URBAN DEVELOPMENT (CONTINUED) EDP CODE AMOUNT
SECTION 8 EXISTING HOUSING
PROGRAM
RECEIPTS
FEDERAL
_14156A
$
OTHER
14156B
$
PROGRAM
EXPENDITURES
FEDERAL
_14156C
S
OTHER
_14156D
S
PUBLIC HOUSING - COMMUNITY
PROGRAM
RECEIPTS
FEDERAL
14158A
S
OTHER
`14158B
S
PROGRAM
EXPENDITURES
FEDERAL
_14158C
S
OTHER
_141580
S
COMMUNITY
DEVELOPMENT BLOCK GRANT
ENTITLEMENT
PROGRAM
RECEIPTS
FEDERAL
_14218A
S
OTHER
_14218B
S
PROGRAM
EXPENDITURES
FEDERAL
_14218C
$
OTHER
_14218D
$
COMMUNITY
DEVELOPMENT BLOCK GRANT
CITY
PROGRAM
RECEIPTS
FEDERAL
_14219A
S
OTHER
14219B
S
PROGRAM
EXPENDITURES
FEDERAL
_14219C
$
OTHER
14219D
$
URBAN DEVELOPMENT
ACTION GRANT
PROGRAM
RECEIPTS
FEDERAL
_14221A
$
OTHER
14221B
$
PROGRAM
EXPENDITURES
FEDERAL
_14221C
S
OTHER
_14221D
$
. , . ^. , , ,y:N' �', � __ .. - .. , �` -� a,r . a'iR�- +�. ...:'s.,,.�dS..7:X �ti� � .SVYk ; �!..... y � f .d •:ice' ,, c
OERAL-ASSISTANCE PROGRAMS
FEDERAL
_ . OTHER
�$ FEDERAL
'OTHER
rATION -
FEDERAL
OTHER
4S FEDERAL
OTHER
(SPECIFY)
FEDERAL
OTHER
-S FEDERAL
OTHER
_15611A
S
_15611B
A S
FEDERAL
_15605A
S
S
_15916C
$
_17225C
B S
_... _ ..._ .- OTHER
$
17225D
S
-S FEDERAL
_15605C
S
.,ri_ . _--OTHER .:_ ...._
._..- _15605D
_$_
�-
FEDERAL
_ . OTHER
�$ FEDERAL
'OTHER
rATION -
FEDERAL
OTHER
4S FEDERAL
OTHER
(SPECIFY)
FEDERAL
OTHER
-S FEDERAL
OTHER
_15611A
S
_15611B
$
_15611C
S
_15611D
S
L7207A S
L7207B S
L7207C S
L7207D S
_15916A
S
17225A
S
_15916B
S
-17225E
S
_15916C
$
_17225C
S
_15916D
$
17225D
S
A
S
-B-
-C
--C
S
D
S
17232A S
17232B $
17232C $
17232D S
SCHEDULE OF FEDERAL ASSISTANCE
PROGRAMS
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B - BOTH
DEPARTMENT OF LABOR (CONTINUED)
EDP CODE AMOUNT
SENIOR COMM SERVICE EMPLOYMENT
PROGRAM RECEIPTS
FEDERAL
_17235A $
OTHER
_17235B $
PROGRAM EXPENDITURES
FEDERAL
_17235C S
OTHER
_17235D $
JOB TRAINING PARTNERSHIP ACT
PROGRAM RECEIPTS
FEDERAL
_17246A S
OTHER
_17246B $
PROGRAM EXPENDITURES
FEDERAL
_17246C S
OTHER
_17246D S
OTHER
(SPECIFY)
PROGRAM RECEIPTS
FEDERAL
A S
OTHER
B S
PROGRAM EXPENDITURES
FEDERAL
C $
OTHER
D S
DEPARTMENT OF TRANSPORTATION
AIRPORT DEVELOPMENT AID
PROGRAM RECEIPTS
FEDERAL
_20102A S
OTHER
_20102B S
PROGRAM EXPENDITURES
FEDERAL
_20102C S
OTHER
_20102D S
HIGHWAY RESTORATION PLAN CONSTRUCTION
CHIPS
PROGRAM RECEIPTS
FEDERAL
120205A S
OTHER
_20205B S
PROGRAM EXPENDITURES
FEDERAL
_20205C S
OTHER
_20205D S
DERAL
ASSISTANCEPROGRAMS
D - DIRECT
DIRECT
I - INDIRECT
INDIRECT
B - BOTH
BOTH
iTATION
(CONTINUED)
EDP CODEAMOUNT
' CODE AMOUNT
1EMENT,._
FEDERAL -
_20500A
S
A
OTHER
20500B
S
;.::::--:, B S _,
IES
FEDERAL_ ----__20500C
C
OTHER -..- -
. _20500D
S
D S
PERATIONAL ASSISTANCE
FEDERAL
_20507A
S
OTHER
_20507B
S
i001A S
RES --
_..
_20507C._
i001B
OTHER
_20507D
S
i001C S
- 0 01
-
M .:. - ....... - _
--
FEDERAL
_20600A
$
OTHER
_20600B
$
;418A S
FEDERAL.'_206000
$
_. ;418B S -
OTHER
_20600D
S
;418C S
(SPECIFY)
;418D S
FEDERAL
A
OTHER
B
S
;438A S
-S
FEDERAL
C
S
;438B S
OTHER
D
S
;438C S
WRY
'438D S
sG
FEDERAL
_21300A
S
A S
OTHER
_21300B
S
B S
,S
FEDERAL
_21300C
S
C S
OTHER
_21300D
S
D S
PROGRAMS
'ROGRAMS
D - DIRECT
I - INDIRECT
D - DIRECT
B - BOTH
I - INDIRECT
B - BOTH
EDP CODE
AMOUNT
EDP CODE
AMOUNT
FEDERAL
81042A
$
OTHER
_81042B
$
FEDERAL
_84002A
$
FEDERAL
_81042C
$
OTHER
_84002B
$
OTHER
_81042D
$
FEDERAL
_84002(
$
OTHER
_84002D
$
FEDERAL
81052A
$
OTHER
_81052B
$
FEDERAL
_84003A
$
FEDERAL
_81052C
$
OTHER
_84003B
$
OTHER
_81052D
$
FEDERAL
_84003C
$
_(SPECIFY)
OTHER
_84003D
$
FEDERAL
A
$
OTHER
B
$
FEDERAL
_84010A
$
FEDERAL
C
$
OTHER
84010B
$
OTHER
D
$
FEDERAL
_84010C
$
OTHER
84010D
$
FEDERAL
_83516A
$
FEDERAL
_84011A
$
OTHER
_83516B
$
OTHER
_84011B
$
FEDERAL
_83516C
$
FEDERAL
_84011C
$
OTHER
_83516D
$
OTHER
_84011D
$
-(SPECIFY)
FEDERAL
A
$
FEDERAL
_84027A
$
OTHER
B
$
OTHER
_84027B
$
FEDERAL
C
5
FEDERAL
_84027C
$
OTHER
D
S
OTHER
_84027D
S
r.......3..... •'- _,._,...—,' S .^`,..... ... tet, `..,.3u.a�.G.. •,- 4 tr.:
SCHEDULE OF FEDERAL ASSISTANCE
PROGRAMS
FEDERAL FUNDING AGENCY
D - DIRECT .
PROGRAM DESCRIPTION
I - INDIRECT
B - BOTH
DEPARTMENT OF EDUCATION (CONTINUED)
-. EDP CODE AMOUNT
PUBLIC LIBRARY SERVICE -
PROGRAM RECEIPTS
FEDERAL -'
_84034A
S
7-7-- -
'
- -
OTHER
-_84034B
_
$
PROGRAM EXPENDITURES
FEDERAL
_84034C
S
OTHER
_84034D
S
INTER LIBRARY COOPERATION
PROGRAM RECEIPTS
FEDERAL
_84035A
S
_ .. -..
OTHER :.:
-_84035B
S
PROGRAM EXPENDITURES
FEDERAL
_84035C
S
OTHER .
_ ,-84035D
-S = - - ---
SCHOOL ASSISTANCE - CONSTRUCTION
PROGRAM RECEIPTS
FEDERAL
_84040A
S
OTHER
_84040B
S
PROGRAM EXPENDITURES
FEDERAL
_84040C
S
'
OTHER
_84040D
S
SCHOOL ASSISTANCE IMPACT/DISTRICT
PROGRAM RECEIPTS
FEDERAL
_84041A
S
OTHER
_84041B
S
PROGRAM EXPENDITURES
FEDERAL
_,84041C
$
OTHER
_84041D
$
VOCATIONAL EDUCATION - BASIC
PROGRAM RECEIPTS
FEDERAL
_84048A
$
OTHER
_84048B
$
PROGRAM EXPENDITURES
FEDERAL
_84048C
$
OTHER
_84048D
$
SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS
FEDERAL FUNDING AGENCY
PROGRAM DESCRIPTION
DEPARTMENT OF EDUCATION (CONTINUED)
VOCATIONAL EDUCATION - PROGRAM IMPROVEMENT
PROGRAM RECEIPTS FEDERAL
OTHER
PROGRAM EXPENDITURES FEDERAL
OTHER
STUDENT INCENTIVE GRANT
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
REHABILITATION SERVICE - BASIC
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
TRANSITION PROGRAM - REFUGEE
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
EDUCATION - CHAPTER 2
PROGRAM RECEIPTS
PROGRAM EXPENDITURES
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
FEDERAL
OTHER
D - DIRECT
I - INDIRECT
B.- BOTH
EDP CODE AMOUNT
_84050A $
_84050B $
_84050C S
_84050D 5
_84069A S
_84069B S
_84069C $
_84069D $
_84126A 5
_84126B $-
84126C S
_84126D $
_84146A $
_84146B $
_84146C S
_84146D S
_84151A S
_84151B $
_84151C $
_84151D.$
137
SCHEDULE OF -FEDERAL ASSISTANCE
PROGRAMS - -
- - -
FEDERAL FUNDING AGENCY
D - DIRECT
PROGRAM DESCRIPTION
I - INDIRECT
B .- BOTH.
DEPARTMENT OF EDUCATION ,-,(CONTINUED).-..
:... _,- ;__. _ .-__...,.- -,.-EDP--.CODE
-----AMOUNT,.._
LIBRARY SERVICE CONSTRUCTION
PROGRAM'RECEIPTS..,- -
-FEDERAL
_84154A S
-- - --- -- - - ---
4B -�
=8415�
-4B-
_-
.
- OTHER - _
:77`--
___�
"PROGRAM ` PROGRAM -EXPENDITURES� "'� `"' -FEDERAL-"_84154C. $
OTHER
_841541) S
OTHER
(SPECIFY)
-PROGRAM RECEIPTS
FEDERAL
A S
OTHER
B S
PROGRAM EXPENDITURES
FEDERAL
C S
137
TOWN OF ITHACA
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1990
TOTAL TOTAL
NUMBER OF CLAIMS AMOUNT OF CLAIMS
This was shown at $10,000.00 on the 1989 Notice of Tort Claims, however,
the Insurance Company has increased the reserve to $40,000.
EDPCODE
NUMBER
EDPCODE
AMOUNT
CLAIMS PENDING
-BEGINNING OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR15
1
9ZTR16
$40,000.00^"^"
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY
9ZTR10
9ZTR11
PLUS:
NOTICES FILED DURING YEAR
*OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR25
1
9ZTR26
$ 393.76
*INVOLVING CODEFENDANT/
THIRD PARTY DEFENDANT
9ZTR20
1
9ZTR21
$ 5,000.00
LESS:
- CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY
9ZTR30
9ZTR31
* BY INSURANCE CARRIER
9ZTR40
1
9ZTR41
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY
9ZTR50
9ZTR51
* BY INSURANCE CARRIER
9ZTR60
9ZTR61
* BY JUDGMENT
9ZTR70
9ZTR71
- OTHER
9ZTR80
9ZTR81
EQUALS:
CLAIMS PENDING
-END OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR95
1
9ZTR96
$40,000.00
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY
9ZTR90
1
9ZTR91
$ 5,000.00
This was shown at $10,000.00 on the 1989 Notice of Tort Claims, however,
the Insurance Company has increased the reserve to $40,000.
TOWN OF ITHACA
LIABILITY INSURANCE QUESTIONAIRE
EDPCODE
RESPONSE
1. HAS YOUR. MUNICIPALITY BEEN ABLE TO OBTAIN
LIABILITY INSURANCE FROM AN INSURANCE COMPANY
FOR ANY OF THE FOLLOWING TYPES OF COVERAGE?
- (ENTER 1 IF YES, 2 IF NO.)
GENERAL LIABILITY
9ZLY11
1
VEHICLE LIABILITY
9ZLY12
L
WORKERS COMPENSATION LIABILITY
9ZLY13
1
UMBRELLA OR EXCESS LIABILITY
9ZLY14
1
OTHER TYPES OF LIABILITY INSURANCE:
PUBLIC OFFICIALS
9ZLY18
1
9ZLY19
2. WAS IT NECESSARY FOR YOUR MUNICIPALITY TO
CHANGE INSURANCE COMPANIES THIS FISCAL YEAR?
(ENTER 1 IF YES, 2 IF NO.)
3. HAS YOUR MUNICIPALITY ENTERED INTO A CONSOR-
TIUM WITH OTHERS TO OBTAIN INSURANCE COVERAGE?
(ENTER 1 IF YES, 2 IF NO.)
OSC IDENTIFY NAME EDPCODE INSURANCE
USE ONLY OF COVERAGE
CONSORTIUM CODE CONSORTIUM TYPE
9ZLY21 2
9ZLY31 2
9ZLY32
9ZLY33
9ZLY34
4. IDENTIFY WHETHER YOUR MUNICIPALITY HAS ELECTED
TO CREATE A SELF-INSURANCE PROGRAM (ENTER 1) OR TO'
HAVE NO INSURANCE (ENTER 2) FOR THE FOLLOWING
TYPES OF COVERAGES:
GENERAL LIABILITY 9ZLY41
VEHICLE LIABILITY 9ZLY42
WORKERS COMPENSATION LIABILITY 9ZLY43
UMBRELLA OR EXCESS LIABILITY 9ZLY44
OTHER TYPES OF LIABILITY:
9ZLY18
9ZLY19
5. PLEASE LIST THE TOTAL COST YOUR MUNICIPALITY HAD
TO PAY FOR LIABILITY TYPE INSURANCE COVERAGE
EDP CODE PREMIUM
1990 9ZLY51C S
1989 9ZLY51P $ 831,046
6. COMMENTS:
SELF
EDP CODE INSURANCE
9ZLY52C S
9ZLY52P S
140
TOTAL
EDP CODE AMOUNT
9ZLY53C S
9ZLY53P S 83,046
L.e a 7,¢ a :4.. X$etng�•yye...A'
i� Ski fes. 1 ilB ?"' Y s 7., .{ k� .«" bt...._��..�[ti...+.`.., `4
TOWN OF ITHACA
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1990
CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR52 9ZTR58
* BY INSURANCE CARRIER 9ZTR62 9ZTR68
* BY JUDGMENT 9ZTR72 9ZTR78
* OTHER 9ZTR82 9ZTR88
# THIS IS THE NUMBER OF CLAIMS .(COLUMN 1) DISPOSED OF DURING THE YEAR WHERE
THE SETTLEMENT WAS DETERMINED IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF EACH PARTY PURSUANT TO AN ITEMIZED DECISION OR"JURY VERDICT AND WHERE
THE AMOUNT WAS GREATER THAN THE MUNICIPALITY'S EQUITABLE SHARE. THE
MUNICIPALITY'S EQUITABLE SHARE IS TO BE ENTERED IN COLUMN 2.
30 THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE
AUNICIPALITY'S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT.
IEPORT PREPARED ON 3/26/91 BY
DATE
126 East Seneca Street, Ithaca, N.Y. 14850
NAME ADDRESS
Town Clerk
TITLE
( 607 ) 273-1721
PHONE NUMBER
AMOUNT PAID
EDPCODE
ON CLAIMS
—CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR32
_.
* BYINSURANCE_CARRLER_-9ZTR42---_
- - --_----- :- --•-- -
----- -
---
-COLUMN
- -
.,. COLUMN (1)
_ . '_
MUNICIPALITY-----
UNICIPALITY ----
NUMBER --_ _ _..a.-.._-._.
NUMBER
_._ —-EQUITABLE
EDPCODE
ON CLAIMS #
EDPCODE
SHARE
— CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR54
9ZTR56
* BY INSURANCE CARRIER 9ZTR64
9ZTR66
* BY JUDGMENT 9ZTR74
9ZTR76:
* OTHER--
- 9ZTR84 ---
9ZTR86 -"
�-------
COLUMN (4)
AMOUNT -PAID'
GREATER THAN:
COLUMN (3)
MUNICIPALITY
AMOUNT PAID
EQUITABLE
EDPCODE
ON CLAIMS
EDPCODE
SHARE ##
CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR52 9ZTR58
* BY INSURANCE CARRIER 9ZTR62 9ZTR68
* BY JUDGMENT 9ZTR72 9ZTR78
* OTHER 9ZTR82 9ZTR88
# THIS IS THE NUMBER OF CLAIMS .(COLUMN 1) DISPOSED OF DURING THE YEAR WHERE
THE SETTLEMENT WAS DETERMINED IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF EACH PARTY PURSUANT TO AN ITEMIZED DECISION OR"JURY VERDICT AND WHERE
THE AMOUNT WAS GREATER THAN THE MUNICIPALITY'S EQUITABLE SHARE. THE
MUNICIPALITY'S EQUITABLE SHARE IS TO BE ENTERED IN COLUMN 2.
30 THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE
AUNICIPALITY'S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT.
IEPORT PREPARED ON 3/26/91 BY
DATE
126 East Seneca Street, Ithaca, N.Y. 14850
NAME ADDRESS
Town Clerk
TITLE
( 607 ) 273-1721
PHONE NUMBER
�q 1 1
TOWN OF ITHACA
NOTES TO FINANCIAL STATEMENTS -
For the Fiscal Year Ended December 31, 1990 - -
I. SU*MRY OF SIGNIFICANT ACCOUNTING POLICIES
. The financial statements of the Town of Ithaca have been prepared in conformity
with generally accepted accounting principles (GAAP) as applied to government units. The
Governmental Accounting Standards Board (GASB) is the accepted standard setting body.,#X
establishing governmental accounting and financial reporting principles. The more
"' significant of the government's accounting policies are described below.
A. FINANCIAL REPORTING ENTITY
The Town of Ithaca, which was established in 1821, is governed by Town Law and
other general -laws of .the State of --New York - and -various -local - laws. —=The -_Town
-_"_Board is the legislative body responsible for overall operations, the Town
---- Supervisor serves as chief executive officer and chief fiscal officer.--- --- ----
1. Excluded from the Reporting Entity
Although the following organizations, functions or activities are related to
the Town of Ithaca, they are not included in the Town of Ithaca reporting
entity.
The following are activities undertaken jointly with other municipalities and.
are excluded from the financial statements. See Note V for additional- = -=--=
disclosure regarding joint ventures.
Southern Cayuga Lake Intermunicipal Water Commission, with _the Towns of.�
--- - - --� -_._.Lansing -and Dryden -and -the _Villages of Lansing 'and Cayuga Heights =-�-
Ithaca Area Wastewater Treatment Plant, with the Town of Dryden and City of
Ithaca.
B. BASIS OF PRESENTATION - FUND ACCOUNTING
The accounts of the Town of Ithaca are organized on the basis of funds or account
groups, each of which is considered a separate accounting entity. The operations
of each fund are accounted for within a separate set of self -balancing accounts
that comprise its assets, liabilities, fund balance/retained earnings, revenues
and expenditures/expenses which are segregated for the purpose of carrying on
specific activities or attaining certain objectives in accordance with special
regulations, restrictions or limitations. The various funds are summarized by
type in the financial statements. (Certain funds of the Town are utilized to
account for resources derived from, and/or expenditures applicable to an area less
than the entire Town.) The following fund types and account groups are used:
•1ti TII"[if 'I''i n-- -Pi-
r
A
TOWN OF ITHACA PAGE 2
1. Fund Categories
a. Governmental Funds
* General Fund - to account for revenues (ie., general tax and other from
State, Federal and local sources) which are not required by law or other
provision to be accounted for in other funds and which finance the basic
governmental functions provided by the Town.
* General Fund Town Outside Village - used to record transactions which are
required to be a charge on the area of the Town outside the Village.
* Highway Fund - used to account for revenues and expenditures for parttown
highway purposes.
* Special Revenue Funds - utilized to account for revenues derived from
special sources which are required by law or regulation to be accounted for in
separate funds. Special Revenue Funds include the following:
Fire Protection Fund - used to record transactions involving the Town Fire
Protection District and the contracts for fire protection with City of Ithaca
and Village of Cayuga Heights.
Lighting District Fund - used to record operation and maintenance
transactions. Revenues derived from special districts assessment.
Water Fund - established by law to account for revenues derived from charges
for water consumption and benefitted assessments and the application of
such revenues toward related operating expenses and debt retirement.
Sewer Fund - established by law to account for revenues derived from sewer
rents and benefitted assessments and used for related operating expenses and
debt retirement.
* Capital Projects Fund - used to account for capital improvements financed
from current monies transferred from other funds, Federal and State grants and
proceeds of obligations.
_* Debt Service Fund - used to account for interest earned on proceeds of
borrowings for water and sewer capital projects. Interest earned is
transferred to the debt service fund from the capital projects fund and then
to the operating funds for payment of principal and interest.
b. Fiduciary Funds
* Trust and A enc Funds - used to account for funds held in trust for
subsequent distributions, transmittal or release to other governments,
individuals or to other funds.
c. Account Groups
* General Fixed Assets - used to account for land, buildings, improvements
other than buildings, and equipment utilized for general government purposes.
* General Long -Term Debt Group of Accounts - used to account for all
long-term debt including serial bonds, instalment payments, accrued vacation
time and unbilled retirement.
1F .. ,.. r :t, .1..1 Y.4rr4..: A' ar ✓• �!.i-S.c- r.� .�'•=.RAW," �;,�. y„-, .sem 8 1 �'i a^,lRs'�' }
4 s ill
r.TOWN OF ITHACA PAGE 3
C. BASIS OF ACCOUNTING/MEASUREMENT FOCUS
Modified Accrual Basis - The Town maintained its records on the double -entry basis
of accounting prescribed by the State Comptroller, as set forth in the Uniform
System of Accounts for Towns. Town funds are accounted for on the modified
--accrual basis, which is summarized as follows:
a. Revenues - recognized when received, except real property taxes which
recognized when earned. Revenues are also accrued at year-end.
b. Expenditures - recognized when paid, except at year-end when expenditures
are accrued.
c. --- The encumbrance method of -accounting -is -used in -the Townwide,--Parttown;
Highway, Water, Sewer and Capital Projects funds...- _
d. Accrual of water and sewer rents is done throughout the year.
Expenditures are accrued at year-end.
e. Account Groups - General fixed assets are recorded at actual or estimated
cost or, in the case of gifts and contributions, at the fair market value at
the time received. No provision for depreciation is made. General long-term
debt liabilities are recorded at the par value of the principal amount; no
liability is recorded for interest payable to maturity. Also included in __...-._
General long-term debt is the principal amount of the amortized "catch-up" `-7 =�
payment from fiscal years 1988 and 1989, which is reduced annually for the
current year and fourteen succeeding years by the amortized amount payable on -
December 15 of that year.-- --The dollar value -of earned,- unused employee—
vacation time from the previous year is also recorded in GLTDAG as aT T-
liability.
D. PROPERTY TAXES
_._ Real property taxes are levied as of January 1st. The Town Receiver of Taxes
collects all real estate taxes for Town and County purposes. The Town Receiver
distributes the collected tax money to the Town Supervisor prior to distributing
the balance collected to the County on June 1. The Town thereby is assured of
100% tax collection. Responsibility for the collection of unpaid taxes rests with
the County. Uncollected tax liens are sold annually by the County.
E. BUDGETARY DATA
1. Budget Policies - The budget policies are as follows:
a. No later than October 5th the budget officer submits a tentative budget
to the Town Board for the fiscal year commencing the following January 1.
The tentative budget includes proposed expenditures and the proposed means
of financing for all funds.
b. After public hearings are conducted to obtain taxpayer comments, no later
than November 20th the Town Board adopts the budget.
c. All modifications of the budget must be approved by the Town Board.
However, the Town Supervisor is authorized to transfer certain budgeted
amounts within departments.
TOWN OF ITHACA
2. Encumbrances
PAGE 4
Encumbrance accounting, under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded for budgetary control
purposes to reserve that portion of the applicable appropriations, is employed
in all funds. Encumbrances are reported as reservations of fund balances
since they do not constitute expenditures or liabilities. Expenditures for
such commitments are recorded in the period in which the liability is
incurred.
3. Budget Basis of Accounting
The budget is adopted annually on a basis consistent with generally accepted
accounting principles. Appropriations authorized for the current year are
increased by the amount of encumbrances carried forward from the prior year.
F. PROPERTY, PLANT AND EQUIPMENT - GENERAL
Fixed assets purchased for general governmental purposes are recorded as
expenditures in the governmental funds and are capitalized at costs (or at
estimated historical costs) in the General Fixed Assets Account Group.
Contributed fixed assets are recorded at fair market value at the date received.
Fixed assets consisting of certain infrastructure type improvements other than
buildings, including road, bridges, curbs and gutters, streets and sidewalks,
drainage, water and sewer lines and lighting systems, have not been capitalized.
Such assets normally are immovable and of value only to the Town. Therefore, the
purposes of stewardship for capital expenditures can be satisfied without
recording these assets.
No depreciation has been provided on general fixed assets.
G. INSURANCE
The Town of Ithaca assumes the liability for most risk including, but not limited
to, property damage and personal injury liability. Judgments and claims are
recorded when it is probable that an asset has been impaired or a liability has
been incurred and the amount of loss can be reasonably estimated.
Unemployment insurance - as of January 1, 1978, Town employees are covered by
unemployment insurance. The Town has chosen to discharge its liability to the New
York State Unemployment Insurance Fund by means of the benefit reimbursement
method. This is a dollar -for -dollar reimbursement to the Unemployment Insurance
Fund for the benefits paid to former employees and charged to the Town's account.
The Town is exempt from federal unemployment insurance tax.
•', TOWN OF ITHACA
,'.. rl.'.!r.::� •..a'. •�.;:naw:-.,...r ..r..i�siw�:h `e 4 F.S:: a`d'x4M...wstn.Y:�lsitl"W:B.Y .}..n''!aY'.%l. kk.�.: '4seld".
er�Aw
PAGE 5
E. VACATION
The Town of Ithaca employees are granted vacation in varying amounts. In the
event of termination, an employee is entitled to payment for accumulated vacation
at various rates, subject to certain maximum limitations.
The value of unused employee vacation balances at year-end has been recorded in
:.:_.... _._.. -: the general long-term debt account group....._
= Payment of vacation recorded in the general long-term debt account group is
dependent upon many factors, therefore timing of future payments is not readily.=-
determinable. However, management believes that sufficient resources will be made
available for the payments of vacation when such payment becomes due.
_-E. - POST-RETIREMENT BENEFITS _ -.. _ ------ _ .
In addition to providing pension benefits, the Town of Ithaca provides health
insurance coverage for retired employees. Substantially all of the Town's
employees may become eligible for these benefits if they reach normal retirement
age while working for the Town. Health care benefits are provided through an
insurance company. The Town recognizes the cost of providing benefits by -
recording its share of insurance premiums as an expenditure in the year paid. -
During the year $ 8,327.53 was paid from the General Townwide Fund on behalf of 4
retirees and $6,256.72 was paid from the Highway Fund on behalf of 6 retirees. ---w------ --.
M. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS
A' ---'ASSETS
1. Cash and Investments
The Town of Ithaca investment policies are governed by State statutes. In
addition, the Town of Ithaca has its own written investment policy... Town monies
mustbe deposited in FDIC -insured commercial banks or trust companies located
within the state. The Town Supervisor is authorized to use demand accounts and
certificates of deposit. Permissible investments include obligations of the U.S.
Treasury and U.S. agencies, repurchase agreements, and obligations of New York
State or its localities.
Collateral is required for demand deposits and certificates of deposit at 105
percent of all deposits not covered by federal deposit insurance. Obligations
that may be pledged as collateral are obligations of the United States and its
agencies and obligations of the state and its municipalities and school districts.
Deposits and investments at year-end were entirely covered by federal depository
insurance or by collateral held by the Town's custodial bank in the Town's name. They
consisted of:
TOWN OF ITHACA
PAGE 6
Deposits. All deposits including certificates of deposit are carried at cost or cost
plus accrued interest.
F = FDIC INSURED
C = COLLATERAL HELD BY TOWN'S CUSTODIAL BANK
Investments. Investments are stated at par value and market value and are held by
the Town's third party custodial bank.
1,000,000 US Treasury Notes, rate 10.375%, maturity 07/15/92, market value
$1,045,000
$1,000,000 US Treasury Notes, rate 8.250%, maturity 08/15/92, market value
$1,015,000
$2,000,000 US Treasury Notes, rate 8.375%, maturity 11/15/92, market value
$2,038,750
$500,000 US Treasury Notes, rate 8.250%, maturity 12/31/91, market value $505,625.
$1,000,000 US Treasury Notes, rate 7.625%, maturity 05/15/93, market value
$1,005,625
$500,000 US Treasury Notes, rate 8.250%, maturity 06/30/91, market value $503,282
$1,000,000 US Treasury Notes, rate 8.875%, maturity 04/30/92, market value
$1,021,250
2. Following is a summary of changes in general fixed assets:
Type Balance Additions Deletions Balance 12/31/90
12/31/89
K101 Land 32,842 -0- -0- 32,842
K102 Buildings 385,254 -0- -0- 385,254
K104 Equip. 1,050,338 194,438 42,358 1,202,418
TOTALS 1,468,439 194,439 42,358 1,620,514
12/31/90
ACCOUNT NAME
ACCT. #
BANK
SECURITY
BALANCE
General Town Wide - checking
01-201-002604
$ 15,142
F
General Outside Village - checking
01-101-056567
7,618
F
Highway - checking
02-201-002604
13,518
F
Water & Sewer - checking
04-201-002604
112,164
F
& C
Lighting - checking
05-101-056567
515
F
Fire protection - checking
02-101-056567
33
F
Capital projects - checking
10-201-002604
5,891
F
Trust & Agency - checking
05-201-002604
7,705
F
General - Super 7 - savings
12-201-002604
1,722",569
F
& C
C.D.- Mitchell St. Sidewalk
00010-65-003-102777
11,285
F
C.D. - Mitchell St. Sidewalk-Ide's
00010-65-003-153401
2,000
F
C.D. - Capital Projects W & S
00010-65-003-152235
407,263
F
& C
C.D. - Capital Projects W & S
00010-65-003-152243
306,581
F
& C
C.D. - Capital Projects W & S
00010-65-003-152383
813,716
F
& C
C.D. - Capital Projects W & S
00010-65-003-152391
1,200,000
F
& C
C.D. - Capital Projects W & S
00010-65-003-152405
1,265,000
F
& C
F = FDIC INSURED
C = COLLATERAL HELD BY TOWN'S CUSTODIAL BANK
Investments. Investments are stated at par value and market value and are held by
the Town's third party custodial bank.
1,000,000 US Treasury Notes, rate 10.375%, maturity 07/15/92, market value
$1,045,000
$1,000,000 US Treasury Notes, rate 8.250%, maturity 08/15/92, market value
$1,015,000
$2,000,000 US Treasury Notes, rate 8.375%, maturity 11/15/92, market value
$2,038,750
$500,000 US Treasury Notes, rate 8.250%, maturity 12/31/91, market value $505,625.
$1,000,000 US Treasury Notes, rate 7.625%, maturity 05/15/93, market value
$1,005,625
$500,000 US Treasury Notes, rate 8.250%, maturity 06/30/91, market value $503,282
$1,000,000 US Treasury Notes, rate 8.875%, maturity 04/30/92, market value
$1,021,250
2. Following is a summary of changes in general fixed assets:
Type Balance Additions Deletions Balance 12/31/90
12/31/89
K101 Land 32,842 -0- -0- 32,842
K102 Buildings 385,254 -0- -0- 385,254
K104 Equip. 1,050,338 194,438 42,358 1,202,418
TOTALS 1,468,439 194,439 42,358 1,620,514
TOWN OF ITHACA PAGE 7
- -- -• B. LIABILITIES
1. Pension Plans
The Town of Ithaca participates in the New York State and Local Employees'
Retirement System. This is a cost sharing multiple public employer
retirement system. Obligations of employers and employees to contribute and
benefits to employees are governed by the New York State Retirement and Social
T." Security Law (NYSRSSL). The System offers a wide range of plans and benefits -
which are related to years of service and final average salary, vesting of
retirement benefits, death and disability benefits and optional methods of benefit ,
payments. All benefits generally vest after ten years of credited service.
- -- - - --The NYSRSSL provides -that all participants -in the -system -are jointly--and--severally-----
liable for any actuarial unfunded amounts. -Such amounts are collected through
annual billings to all participating employers. ---Generally, all employees, --except
certain part-time employees, participate in the System. The System is
noncontributory except for employees who joined the Employees' Retirement System
after July 27, 1976 who contribute 3% of their salary. Employee contributions are
deducted by employer's from employees' paychecks and -are sent currently to the
Employees' Retirement System.
Payments Due the System Through 1988, the System billed all participating
-- employers by May 31 each year. Billings were based on salaries paid during the _._.
-- - System's, fiscal year which ended on March 31 of -the previous calendar year; and--iri�
accordance with funding requirements determined by the System's actuary.
Employers were required to remit payment in full by June 30. _
- -- In 1989 and future years, the System's billings are based on Chapter 62 of the -_-
Laws of 1989 of the State of New York.' This legislation requires participating
employers to begin making payments on a current basis, while amortizing existing
unpaid amounts relating to the System's fiscal years ending March 31, 1988 and
1989 (which otherwise were to have been paid on June 30, 1989 and 1990,
respectively) over a 17 -year period, with an 8.75% interest factor added. The
payment covering the System's fiscal year ending March 31, 1990 -and the first
amortization installment were paid December 15, 1989. December 15th will be the
Payment date for amounts due on each succeeding year's liability and portion of
the amortized amount. Any under or over payment of the estimate paid for the
System's fiscal year ending March 31, 1990 will be included in the succeeding
December 15 payment.
The actuarial cost method used by the System to determine the annual contributions
from employees through March 31, 1990 was the aggregate cost method. Under this
method the excess of the actuarial liabilities over the actuarial assets was
funded by employees as a level percentage of salary over the current members'
future working lifetimes. -
Subsequent to the System's March 31, 1990 fiscal year-end, the Legislature amended
the Retirement and. Social Security Law (Chapter 210) mandating a change to a
modified projected unit cost method (PUC) for the fiscal year ending March 31,
1991. The new method utilizes a rolling amortization period for any difference
between actuarial assets and actuarial accrued liabilities. Approximately 17% of
such differences is recognized each year. The legislation also allows the
reduction of the annual amortization payment by any yearly surplus due to the
rolling amortization.
TOWN OF ITHACA
PAGE 8
In addition, the legislation required a retroactive change in the actuarial
smoothing method for the years ended March 31, 1989 and March 31, 1990 from a four
year smoothing to a five year smoothing.
The anticipated effect of these changes for the year ending March 31, 1991 is that
the Employee's Retirement System contributions will generally be zero. The
anticipated long term affect is that employer contributions will be, for a time,
less than they would have been under the aggregate method, but it is anticipated
that future contributions will exceed those under the aggregate cash method.
The total pension liability for services rendered by covered employees of the Town
of Ithaca during the current fiscal year includes $1,921.92 employers share and
$15,783 paid by employees as a current contribution, representing 0.0024% and
0.0193%, respectively, of the covered salaries paid.
The total unpaid liability at the end of the fiscal year was $66,128.00 and is
reported in the General Long -Term Debt Account Group.
The Pension Benefit Obligation (PBO) of credited projected benefits is a
standardized disclosure measure of the actuarial present value of pension
benefits, adjusted for the effects of projected salary increases estimated to be
payable in the future as a result of employees service to date. The retirement
system does not make separate measurements for individual employers.
The PBO of credited projected benefits at March 31, 1990 for the Employee's
Retirement System, determined through an actuarial valuation performed as of that
date, is $36.97 billion. The net assets available to pay benefits at that date is
$40.7 billion. The Town's employer contribution requirement was less than 1% of
total contributions required of all employers participating in this system.
Historical trend information showing the progress in accumulating sufficient
assets to pay benefits when due is presented in the Annual Financial Report of the
System. Additional detailed information concerning the system may also be found
in the Report.
2. short-term Debt
Liabilities for bond anticipation notes (BAN'S) are generally accounted for in the
capital projects fund. Principal payments on BAN's must be made annually.
State law requires that BAN's issued for capital purposes be converted to
long-term obligations within five years after the original issue date. However,
BAN's issued for assessable improvement projects may be renewed for periods
equivalent to the maximum life of the permanent financing, provided that
stipulated annual reductions of principal are made.
To Be Redeemed by
Budget
Description Amount Rate Approp. Bonds
Water $2,337,000.00 6.25% X
Sewer $2,128,000.00 6.25% X
Total $4,465,000.00
a. H.:n ey}• Y ''-w,a�+:6 .:��et 1r�'i3.s :�.xiC�..AK`rA!:.:..i�f"'..'.� r+�'"
TOWN OF ITHACA
PAGE 9
3.' Lona -Term Debt
a. At December 31, 1990 the total outstanding indebtedness of the Town of
Ithaca aggregated $7,367,498.00. Of this amount, $121,816.00 was subject
to the Town's constitutional debt limit and represented approximately .
_ 0.005% of its debt limit.
b. -,..,Serial Bonds -. The Town of Ithaca borrows money in order to acquirew. ;
land or equipment or construct buildings and improvements. This enables.,,::,
.
-� the -cost of these capital assets to be borne by the present and future
- - taxpayers receiving the benefit of the capital assets. These long-term :=
-`.liabilities, which are full faith and credit debt of the Town, are
recorded in the General Long -Term Debt Account Group. Theprovisionto be
::made"in future budgets for capital indebtedness represents the amount
-- -- z -=exclusive of -interest; authorized to -be -collected -in --future -years=from
_taxpayers and others for liquidation of the long-term aiabilities;
`. c. -'Other Lona -Term Debt - In addition to the above long-term debt the
Town of Ithaca had the following noncurrent liabilities:
* Due to Employees' Retirement System: represents the noncurrent
portion of the liability to the state retirement system.
* Installment Purchase Debt. Represents.the remaining
installments due on the purchase of equipment. -
* Compensated Absences: represents the value of earned and -
unused portion of the liability for compensated absences.'-
Summary
bsences._Summary Long -Term Debt - The following is a summary of long-term
_ = -- - -- liabilities outstanding at December 31, 1989 by fund type and account
group:
General Long -Term
Liability Debt Account Group
-- -, r
Serial Bonds $7,250,681
Installment Purchase 35,368
Unbilled Retirement 66,128
Compensated Absences 15,320
___ TOTAL GLTDAG $7;367,497
TOWN OF ITHACA PAGE 10
e. The following is a summary of changes in long term liabilities for the
period ended December 31, 1990:
Balance Increases Decreases Balance
12/31/89 12/31/90
Water & Sewer
Serial Bonds $7,874,795 0 624,114 7,250,681
Water & Sewer
BANS
124,722
0
124,722
0
Unbilled
1976
Water Impr.
09/01/76
234,000
Retirement
61,742
4,386
0
66,128
Installment
172,172
7.10%
06/01/98
88,660
Purchases
0
40,540
5,172
35,368
Compensated
450,000
1989
Publ Impr-W.
03/01/89
Absences
14,981
9,306
8,967
15,320
TOTAL LONG
TOTAL
TERM DEBT
$8,076,240
54,232
.762,975
7,376,497
f. Long -Term Debt Maturity Schedule - The following is a statement of
serial bonds with corresponding maturity schedules.
Payable from Original Original Interest Date of Outstdg
Description Issue Date Amount Rate(%) Final Maturitv Balance
E. State St. Ext.
02/01/54
$ 150,000
2.60%
02/01/94
$ 18,000
1976
Water Impr.
09/01/76
234,000
6.00%
03/01/03
91,500
1983
Publ Impr-W.
05/01/83
172,172
7.10%
06/01/98
88,660
1984
Water Impr.
05/15/86
550,000
6.80%
05/15/06
450,000
1989
Publ Impr-W.
03/01/89
1,246,000
7.30%
03/01/08
1,187,000
W2�za4 V) z co
Renwick Hgts Swr.
07/01/62
130,000
3.30%
12/01/91
5,000
1976 Sewer Impr.
09/01/76
1,733,000
6.00%
03/01/03
578,000
1983 Publ Impr-S.
05/01/83
429,828
7.10%
06/01/98
221,340
Joint Sewer
05/15/86
2,100,000
6.80%
05/15/06
1,749,000
1984 Sewer Impr.
05/15/86
180,000
6.80%
05/15/06
151,000
1989 Publ Impr-S.
03/01/89
1,334,000
7.30%
03/01/08
1,273,000
TOTAL
$5,813,000-
* Excludes
SCLIWC Bond
debt outstanding of
$1,437,681
which is paid
from water
benefit assessments
and water rents which the Town
remits to SCLIWC.
T` 'f a3. , a: .., ., -,'• • . � `, , . 'iws..7.'.: r s- r }. h'�r+3k`'. 1
, -TOWN OF ITHACA PAGE 11
C. INTERFUND RECEIVABLES AND PAYABLES
Interfund receivables and payables at December 31, 1990 were as follows:
Interfund Interfund
FUND Receivables Payables
Highway S $ 793.62
Cap.Projs. 84,776.02
- - Debt Svc. $ 84,776.02
• = -- -= ; - -- Trust/Agcy. 793.62
TOTAL -$ 85,569.64 $ 85,569.64
D =FUND EQUITY - - - -- . —--------- -- ----
1. Reserves
The highway fund equity includes reserve funds established for highway machinery..
The balance at the end of 1990 was $17,744.03. This reserve fund was established
by Board resolution on November 9, 1984, and any unexpended appropriation for
machinery at year end is to be transferred to the reserve fund. The reserve fund
was decreased by $34,548.00 for equipment purchases and was increased by $1,889.18
interest earned and $1,971.28 unexpended machinery appropriations for 1990.
2. Sewer"Fund Balance
The Sewer Fund balance is largely committed to debt repayment for the local share
the construction costs of the jointly -owned Ithaca Area -Wastewater Treatment -'4==
plant, benefit charge stabilization and repair, -replacement, -'and maintenance of
the sewer system. The Town Board has requested assistance from the Town's Y -
auditors to establish sewer reserve funds to reflect these commitments.
The following are activities undertaken jointly with other municipalities. These `
activities are excluded from the financial statements of all participating municipalities. .
-Separate financial statements are issued for such joint ventures.
The Town of Ithaca is a participant in the Southern Cayuga Lake Intermunicipal
Water Commission, along with the Towns of Lansing and Dryden and the Villages of_
Lansing and Cayuga Heights. The Supervisor of the Town of Ithaca serves as
Treasurer for the Water Commission; however, the Commission operates as a separate
entity and submits a joint activity annual report under separate cover. The joint"
activity serial bonds shown on the Statement of Indebtedness, p. 112, is the Town
of Ithaca's portion of the joint indebtedness of the Water Commission and is in
actuality a contingent liability. The Water Commission pays the principal and
interest payments on these bonds from water sale revenues and benefit assessment
proceeds received from each participating municipality.
TOWN OF ITHACA
PAGE 12
The Town of Ithaca is also a participant in the joint sewer activity known as the
Ithaca Area Wastewater Treatment Plant. The other participants are the Town of
Dryden and the City of Ithaca. The City of Ithaca has custody of the joint
activity money. Construction of the treatment plant began in the Spring of 1984.
It is expected that 12-1/20 of the cost will be borne by the participants, the
balance being federally and state aided. Capital costs allocated to the Town of
Ithaca will be 41.5740 of the total. The debt issued by the Town to finance the
project includes the Bond Anticipation Note shown on the schedule of indebtedness
in the amount of $124,722.00, which was paid in full December 16, 1990.