HomeMy WebLinkAbout1993 Annual Report Submitted to the NYS ComptrollerALL NUMBERS IN THIS REPORT
MUST BE ROUNDED TO THE
NEAREST DOLLAR
F � Tili, A
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ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
FOR THE
TOWN OF ITHACA
COUNTY OF TOMPKINS
FOR THE FISCAL YEAR ENDED 1993
*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, , 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
TITLE
OFFICIAL ADDRESS
OFFICIAL ADDRESS
DATE
C )
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
*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 1992 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR
PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 1993:
(A) GENERAL FUND
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
(DB) PART TOWN HIGHWAY FUND
(FX) WATER FUND
(G) SEWER FUND
(H) CAPITAL PROJECTS FUND
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
CSF) SPECIAL DISTRICT(S) - FIRE PROTECTION
(SL) SPECIAL DISTRICT(S) - LIGHTING
(TA) AGENCY FUND
(TE) EXPENDABLE TRUST
(V) DEBT SERVICE FUND
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1992 REPRESENT THE DATA
FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE
NECESSARY. IF ANY FUNDS WERE USED IN 1993 THAT WERE NOT USED IN 1992,
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 FOR REPORTING VARIABLE RATE, DISCOUNTED,
AND/OR NEGOTIATED BONDS AND NOTES
3) SCHEDULE FOR REPORTING ALL INSTALLMENT PURCHASE
CONTRACTS/CERTIFICATES OF PARTICIPATION
4) SCHEDULE OF SECURITIES FOR COLLATERALIZATION
5) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
6) BANK RECONCILIATION
7) REAL PROPERTY TAX LEVY AND RELATED INFORMATION
8) LOCAL GOVERNMENT QUESTIONAIRE
9) NOTICE OF TORT CLAIMS
ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR.
3
*** FINANCIAL SECTION ***
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
PETTY CASH
TOTAL CASH
INVESTMENTS IN REPURCHASE
AGREEMENTS
TOTAL INVESTMENTS
ACCOUNTS RECEIVABLE
Interest Receivable
TOTAL OTHER RECEIVABLES
(NET)
STATE & FEDERAL OTHER
TOTAL STATE AND FEDERAL
AID RECEIVABLES
DUE FROM OTHER FUNDS
TOTAL DUE FROM OTHER
FUNDS
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
5
$11399 A200
127,263 A201
300 A210
A
A
128,962
160,320 A451
A
A
160,320
617 A380
A-3.8
A
617
4,200 A410
A
A
4,200
0 A391
A
A
0
15,519 A440
A
A
15,519
309,618
$ 4,167
531,302
300
535,769
162,725
162,725
668
633'
1,301
3,505
3,505
275
275
377,094
377,094
1,080,669
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
ACCRUED LIABILITIES
TOTAL ACCRUED
LIABILITIES
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
Reserved Fund RalnnrP
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
H
523,671 A600
A
A
23,671
4,112 A601
A
A
4,112
27,783
2,708 A821
A 870
A
2,708
85,881 A910
A
A
85,881
193,246 A911
A
A
193,246
281,835
5 18,530
18,530
1,522
1,522
?n,n52
26,164
627,094
653,258
96,810
96,810
310.549
310,549
060,617
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
BALANCE SHEET
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
LIABILITIES AND FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY 309,618
7
EDP FOR THE FISCAL
CODE YEAR ENDED 1993
1,080,669
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
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
NON PROP TAX DIST BY COUNTY
Shared Services
TOTAL NON PROPERTY TAX
ITEMS
CLERK FEES
PUBLIC POUND CHARGES, DOG
CONTROL FEES
OTHER HOME & COMMUNITY
SERVICES INCOME
TOTAL DEPARTMENTAL
INCOME
YOUTH RECREATION SERVICES,
OTHER GOVTS
TOTAL INTERGOVERNMENTAL
CHARGES
INTEREST AND EARNINGS
5769,440 A1001
A
A
0
769,440
11,867 A1081
18,945 A1090
A
A
30,812
0 A1120
A 1270
A
0
11891 A1255
785 A1550
0 A2189
A
A
2,676
4,250 A2350
A
A
4,250
16,473 A2401
A
A
$ 814,097
814,097
12,304
13,535
25,839
627,094
489
627,583
2,838
1,196
1,292
5,326
0
0
24,124
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
TOTAL USE OF MONEY AND
PROPERTY
DOG LICENSES
TOTAL LICENSES AND
PERMITS
FINES AND FORFEITED BAIL
TOTAL FINES AND
FORFEITURES
SALES OF REAL PROPERTY
SALES OF EQUIPMENT
INSURANCE RECOVERIES
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
REFUNDS OF PRIOR YEAR'S
EXPENDITURES
UNCLASSIFIED (SPECIFY)
TOTAL MISCELLANEOUS
LOCAL SOURCES
INTERFUND REVENUES
TOTAL INTERFUND
REVENUES
ST AID, REVENUE SHARING
ST AID, MORTGAGE TAX
ST. AID, RECORDS MGMT.
ST AID - OTHER (SPECIFY)
6
$16,473
5,336 A2544
A
A
5,336
40,596 A2610
A
A
40,596
0 A2660
198 A2665
4,063 A2680
A
A
4,261
238 A2701
1,212 A2770
A
A
1,450
47,441 A2801
A
A
47,441
0 A3001
251,418 A3005
4,174 A3060
0 A3089
$ 24,124
5,931
5,931
24,588
24,588
281
0-
281
0-
7,525
7,525
21,720
21,720
0-
252,224
2,864
0
TOWN OF ITH•ACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
ST AID, RECREATION FOR
ELDERLY $0 A3801 $ 0
ST AID, YOUTH PROGRAMS 4,869 A3820 3,
A
A
TOTAL STATE AID 260,461 258.206
BALANCING CODE 1 A4888
A
A
TOTAL FEDERAL AID 1
TOTAL
TOTAL REVENUES 1,183,197 1.,8],5,220
TOTAL DETAIL REVENUES
AND OTHER SOURCES 1,183,197 1x815,?gn
10
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
LEGISLATIVE BOARD, PERS SERV
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
TOTAL CLERK
11
530,000
A1010.1 5
31,500
1,322
A1010.4
2,075
A
31,322
A1010.0
-33,575
37,016
A1110.1
�7rR�l
11390
A1110.2
19809
2,599
A1110.4
-2,412
A
41,005
A1110.0
44,092
27,354
A1220.1
15,650
200
A1220.2
n
943
A1220.4
2,568
A
28,497
A1220.0
18,218
4,000
A1320.4
5?791
A
4,000
A1320.0
5,791
3,469
A1330.1
1n,655
566
A1330.2
16Q
2,481
A1330.4
j_r674
A
6,516
A1330.0
12,49837,999
A1340.1
b8 [rn 5
327
A1340.2
O
634
A1340.4
1,314
A
38,960
A1340.0
49379__
50,051
A1410.1
5 r)1[;q__
2,267
A1410.2
g�2 50
5,789
A1410.4
1,275
A
58,107
A1410.0
60.673
40
(A) GENERAL FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
FOR THE FISCAL
YEAR ENDED 1992
DETAIL EXPENDITURES AND OTHER USES
LAW, CONTR EXPEND
TOTAL LAW
PERSONNEL, PERS SERV
PERSONNEL,EQUIP & CAP OUTLAY
PERSONNEL, CONTR EXPEND
TOTAL PERSONNEL
ENGINEER, PERS SERV
ENGINEER, EQUIP & CAP OUTLAY
ENGINEER, CONTR EXPEND
TOTAL ENGINEER
ELECTIONS, PERS SERV
ELECTIONS, EQUIP & CAP OUTLAY
ELECTIONS, CONTR EXPEND
TOTAL ELECTIONS
BUILDINGS, PERS SERV
BUILDINGS, EQUIP & CAP OUTLAY
BUILDINGS, CONTR EXPEND
TOTAL OPERATION OF PLANT
CENTRAL PRINT & MAIL, EQUIP &
CAP OUTLAY
CENTRAL PRINT & MAIL,CONTR
EXPEND
TOTAL CENTRAL PRINTING AND
MAILING
UNALLOCATED INSURANCE, CONTR
EXPEND
TOTAL UNALLOCATED INSURANCE
12
533,215
33,215
30,699
570
3,248
34,517
128,463
6,531
7,104
142,098
7,945
0
4,733
12,678
11,052
178
20,298
31,528
19,803
48,687
EDP FOR THE FISCAL
CODE YEAR ENDED 1993
A1420.4
A
A1420.0
A1430.1
A1430.2
A1430.4
A
A1430.0
A1440.1
A1440.2
A1440.4
A
A1440.0
A1450.1
A1450.2
A1450.4
A
A1450.0
A1620.1
A1620.2
A1620.4
A
A1620.0
A1670.2
A1670.4
A
68,490 A1670.0
70,134 A1910.4
A
70,134 A1910.0
g5 h
-41 596
i , n C10-
�� 953
36,} ig
124,223
10,301
6,786
141,310
7 nsa
2,175
9,225
11,555
24,872
38,328
63,200
73,228
73,228
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
MUNICIPAL ASSN DUES, CONTR
EXPEND
51,376
A1920.4 5
1,305
A
TOTAL MUNICIPAL ASSN DUES
1,376
A1920.0
1,305
A
A
A
A
A
TOTAL GENERAL GOVERNMENT
SUPPORT
602,443
606,390
POLICE, PERS SERV
7,800
A3120.1
7,706
POLICE, CONTR EXPEND
80
A3120.4
59
A
TOTAL POLICE DEPARTMENT
7,880
A3120.0
7,765
TRAFFIC CONTROL, CONTR EXPEN
207
A3310.4
199
A
TOTAL TRAFFIC CONTROL
207
A3310.0
199
CONTROL OF ANIMALS, CONTR
EXPEND
14,365
A3510.4
15,400
A
TOTAL CONTROL OF DOGS.
14,365
A3510.0
15,400
A
A
A
A
A
TOTAL PUBLIC SAFETY
22,452
23,364
STREET ADMIN, PERS SERV
46,068
A5010.1
49,123
STREET ADMIN, EQUIP & CAP
OUTLAY
2,924
A5010.2
1,103
13
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION YEAR
ENDED 1992
CODE YEAR
ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
STREET ADMIN, CONTR EXPEND
$3,194
A5010.4 $
4,166
A
TOTAL HIGHWAY AND STREET
ADMIN
52,186
A5010 .0
54,9_
GARAGE, EQUIP & CAP OUTLAY
3,175
A5132.2
4,186
GARAGE, CONTR EXPEND
28,527
A5132.4
23,762
A
TOTAL GARAGE
31,702
A5132.0
27,948
STREET LIGHTING, CONTR EXPEND
39,141
A5182.4
32,649
A
TOTAL STREET LIGHTING
39,141
A5182.0
32,649
BUS OPERATIONS, CONTR EXPEND
7,600
A5630.4
9,217
A
TOTAL PUBLIC TRANSPORATION
7,600
A5630.0
9,217
A
A
A
A
A
TOTAL TRANSPORTATION
130,629
124,206
PLAYGR & REC CENTERS, CONTR
EXPEND
7,739
A7140.4
7,660
A
TOTAL PLAYGROUNDS AND
RECREATION CENTERS
7,739
A7140.0
7,660
JOINT YOUTH PROG, CONTR
EXPEND
178,532
A7320.4
156,695
A
TOTAL JOINT YOUTH PROGRAM
178,532
A7320.0
156,695
HISTORIAN, PERS SERV
170
A7510.1
0
HISTORIAN, CONTR EXPEND
5,479
A7510.4
2,861
A
TOTAL HISTORIAN
5,649
A7510.06rR
1
14
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
DETAIL EXPENDITURES AND OTHER USES
TOTAL CULTURE AND
RECREATION
191,920
STATE RETIREMENT SYSTEM
622
SOCIAL SECURITY, EMPLOYER
CONT
32,116
WORKER'S COMPENSATION, EMPL
BNFTS
2,747
UNEMPLOYMENT INSURANCE, EMPL
BNFTS
4,700
DISABILITY INSURANCE, EMPL
BNFTS
1,028
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
45,528
TOTAL EMPLOYEE BENEFITS
86,741
TOTAL EXPENDITURES
1,034,185
TOTAL DETAIL EXPENDITURES
AND OTHER USES
1,034,185
EDP FOR THE FISCAL
CODE YEAR ENDED 1993
A S
A
A
A
A
A901O.8
A903O.8
A9O4O.8
A905O.8
A9O55.8
A9O6O.8
167.216
4.525
32,052
10,368
0
861
65,356
113.162
1,034,3 a�
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
RESULTS OF OPERATIONS
FOR
THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION YEAR
ENDED 1992
CODE
YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY -BEGINNING OF YEAR*
5132,823
A8021
$281,835
ADD - REVENUES AND OTHER
.21100)
SOURCES
1,183,197
1r815,��n
DEDUCT - EXPENDITURES AND
OTHER USES
1,034,185
1 ,(L,338
FUND EQUITY -END OF YEAR*
281,835
A8029
1,o6n,ri7
* 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.
The $(2,100.00) adjustment to Fund Balance represents a 1449 receivable n gt=—
received. This was St. Aid for Youth money that we haup a11ollprl Tompk}mss
County to have.
16
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - REAL PROPERTY TAX
ITEMS
EST REV - NON PROPERTY TAX
ITEMS
EST REV - DEPARTMENTAL INCOME
EST REV - INTERGOVERNMENTAL
CHARGES
EST REV - USE OF MONEY AND
PROPERTY
EST REV - LICENSES AND
PERMITS
EST REV - FINES AND
FORFEITURES
EST REV -MISCELLANEOUS LOCAL
SOURCES
EST REV - STATE AID
Interfund Revenue
TOTAL ESTIMATED
REVENUES
ESTIMATED - INTERFUND
TRANSFER
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
5769,440
17,010
0
3,200
6,000
10,000
5,200
33,112
1,000
202,156
1,047,118
EDP
CODE
A1049M
A1099M
A1199M
A1299M
A2399M
A2499M
A2599M
A2649M
A2799M
A3099M
A 2801 M
A M
59,180 A5031M
471 A 599M
A M
A M
59,651
M
M
1,106,769
17
FOR THE FISCAL
YEAR ENDED 1993
$ 814,097.
32,734
6,250-
10,000 ,2.50-
10,000
5,750
40.000
1.000
181,864
20,000
1,111,695-
0
88,_590 -
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET AS
MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED•1992
CODE
YEAR ENDED 1993
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
5656,364
A1999M5
X19,494
APP - PUBLIC SAFETY
23,345
A3999M
95 19„O
APP - TRANSPORTATION
132,983
A5999M
154 652
APP - CULTURE AND RECREATION
193,582
A7999M
124Si4
APP -EMPLOYEE BENEFITS
100,495
A9199M
118,4h5
A M
A M
TOTAL ESTIMATED
EXPENDITURES
1,106,769
1,200,285
M
M
TOTAL APPROPRIATIONS
1,106,769
1,200,285
18
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(A) GENERAL FUND
SUMMARY OF FINAL BUDGET
AS MODIFIED
FOR THE FISCAL,
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
OUTSTANDING ENCUMBRANCES
GENERAL GOVT. SUPPORT -
ENCUMBR.
$909
A1998M
5 1,709
PUBLIC SAFETY - ENCUMBR.
0
A3998M
TRANSPORTATION - ENCUMBR.
1,799
A5998M
Z4,4J4
A M
A M
TOTAL OUTSTANDING
ENCUMBRANCES
2,708
26,163
n
19
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
BALANCE SHEET
20
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
ASSETS
CASH
514,539
B200
5 10,431
CASH IN TIME DEPOSITS
230,838
B201
229,942
PETTY CASH
200
B210
200
B
B
TOTAL CASH
245,577
240,573
INVESTMENTS IN REPURCHASE
AGREEMENTS
44,589
B451
45,257
B
B
TOTAL INVESTMENTS
44,589
45,257
ACCOUNTS RECEIVABLE
191
B380
436
B
B
TOTAL OTHER RECEIVABLES
(NET)
191
_436
STATE & FEDERAL RECEIVABLES
0
B410
B
39,436
B
TOTAL STATE AND FEDERAL
AID RECEIVABLES
0
39,436
DUE FROM OTHER FUNDS
0
B391
1,914
B
B
TOTAL DUE FROM OTHER
FUNDS
0
1,914
Due from other governments
B44O
92,858
TOTAL ASSETS
290,357
420,474
20
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
ACCRUED LIABILITIES
DUE TO OTHER FUNDS
TOTAL ACCRUED
LIABILITIES
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
21
528,402 B600
B
B
28,402
3,774 B 6 0 1
B 630
B
3,774
32,176
2,219 B821
B
B
2,219
0 B910
B
B
0
255,962 B911
B
B
255,962
258,181
$ 12,798
12,798
4,921
39,312
44,233
57,n3i
4,853
3
4,85-4
i
5-4,469
53,469
305,121
305,121
363,443
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
22
290,357
420,474
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ,ENDED 1992
DETAIL REVENUES AND OTHER SOURCES
SALES TAX (FROM COUNTY)
Fj?ANCH ISES
Special Assessment
TOTAL NON PROPERTY TAX
ITEMS
ZONING FEES
PLANNING BOARD FEES
OTHER HOME & COMMUNITY
SERVICES INCOME
TOTAL DEPARTMENTAL
INCOME
INTEREST AND EARNINGS
TOTAL USE OF MONEY AND
PROPERTY
SALES OF EQUIPMENT
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
GIFTS AND DONATIONS
UNCLASSIFIED (SPECIFY)
Refund of Previous Year
GEIS Study
TOTAL MISCELLANEOUS
LOCAL SOURCES
ST AID, STATE REVENUE SHARING
ST AID, OTHER AID FOR PUBLIC
SAFETY
EQBA Grant
TOTAL STATE AID
$1,182,430
21,502
1,203,932
38,840
2,477
30,000
71,317
14,892
14,892
0
0
14,649
44,126
EDP
CODE
B1120
B1170
B_1030
B
B2110
B2115
B2189
B
B
B2401
B
B
B2665
B
B
B2705
B2770
B 2701
B 2771
58,775
61,376 B3001
0 B3389
B 3897
B
61,376
23
FOR THE FISCAL
YEAR ENDED 1993
$ 1,285,358
22,241
1,438
1,309,037
37,111
11,071
2,090
50,272
13,334
13,334
0
0
0
1,626
975
30,000
32,601
61.376
39,312
100,688
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
TOTAL
TOTAL REVENUES 1,410,292
TOTAL DETAIL REVENUES
AND OTHER SOURCES 1,410,292
24
1,505,932
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE 'VILLAGE FUND
RESULTS OF OPERATIONS
25
FOR THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE YEAR
ENDED 1993
DETAIL EXPENDITURES AND OTHER
USES
LAW, CONTR EXPEND
544,071
B1420.4 $
47,168
B
TOTAL LAW
44,071
B1420.0
47468
CENTRAL PRINT & MAIL, CONTR
EXPEND
1,549
B1670.4
1,649
B
TOTAL CENTRAL PRINTING & MAIL
1,549
B1670.0
1,649
B
B
B
B
B
TOTAL GENERAL GOVERNMENT
SUPPORT
45,620
4R,P10
TRAFFIC CONTROL, CONTR EXPEN
3,958
B3310.4
3,347
B
TOTAL TRAFFIC CONTROL
3,958
B3310.0
3.347
B
B
B
B
B
TOTAL PUBLIC SAFETY
31958
1,317
BUS OPERATIONS, CONTR EXPEND
5,760
B5630.4
0
B
TOTAL PUBLIC TRANSPORTATION
5,760
B5630.0
0
B
B
B
B
B
25
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
RESULTS OF OPERATIONS
26
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL EXPENDITURES
AND OTHER
USES
TOTAL TRANSPORTATION
$5,760
$ 0
PLAYGR & REC CENTERS,
PERS
SERV
70,545
B7140.1
66,746
PLAYGR & REC CENTERS,
EQUIP &
CAP OUTLAY
2,502
B7140.2
3,714
PLAYGR & REC CENTERS,
CONTR
EXPEND
85,171
B7140.4
45,846
B
TOTAL PLAYGROUNDS AND
RECREATION CENTERS
158,218
B7140.0
i1h�Q6 _
B
B
B
B
B
TOTAL CULTURE AND
RECREATION
158,218
11fiy305-
ZONING, PERS SERV
97,288
B8010.1
94,101
ZONING, EQUIP & CAP OUTLAY
0
B8010.2
13,292
ZONING, CONTR EXPEND
4,547
B8010.4
4,568
B
TOTAL ZONING
101,835
B8010.0
111.961
PLANNING, PERS SERV
146,473
B8020.1
127,437
PLANNING, EQUIP & CAP
OUTLAY
4,702
B8020.2
935
PLANNING, CONTR EXPEND
96,576
B8020.4
36,872
B
TOTAL PLANNING
247,751
B8020.0
165,244
B
B
B
B
B
26
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
DETAIL EXPENDITURES AND OTHER USES
TOTAL HOME AND COMMUNITY
SERVICES
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
5349,586
14,416
23,607
0
974
699
36,446
76,142
639,284
850,000
850,000
850,000
1,489,284
EDP
CODE
B9010.8
139030.8
B9040.8
B9050.8
B9055.8
B9060.8
B9901.9
FOR THE FISCAL
YEAR ENDED 1993
$ 277,205
3,16.0
21,462
6,512
0
493
36,358
67,985
513,653
887,017_
887,017
887,017
1,400,670
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP
YEAR ENDED 1992 CODE
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR* 5337,173 B8021
ADD - REVENUES AND OTHER
SOURCES 1,410,292
DEDUCT - EXPENDITURES AND
OTHER USES 1,489,284
FUND EQUITY - END OF YEAR* 258,181 B8029
FOR THE FISCAL
YEAR ENDED 1993
5258,181
1,505,932
1,400,670
363,443
* 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.
28
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - NON PROPERTY TAX
ITEMS
51,367,000
B1199M 5
1,3072358
EST REV - DEPARTMENTAL INCOME
67,200
B1299M
41,000
EST REV - USE OF MONEY AND
PROPERTY
10,000
B2499M
10,000
EST REV -MISCELLANEOUS LOCAL
SOURCES
51,462
B2799M
31,000
EST REV -STATE AID
45,892
B3099M
109,461
B M
B M
TOTAL ESTIMATED
REVENUES
1,541,554
1,498,819
APPROPRIATED FUND BALANCE
23,356
B 599M
2,219
B M
B M
TOTAL ESTIMATED OTHER
SOURCES
23,356
2,219
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
1,564,910
1,501,038
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
$47,000
B1999M 5
65 A49
APP - PUBLIC SAFETY
3,975
B3999M
3;500
APP - TRANSPORTATION
5,760
B5999M
APP - CULTURE AND RECREATION
173,789
B7999M
154,281
APP - HOME AND COMMUNITY
SERVICES
362,319
B899911
311,062
APP - EMPLOYEE BENEFITS
83,537
B9199M
74,786
B M
B M
TOTAL ESTIMATED
EXPENDITURES
676,380
614,021
APP - INTERFUND TRANSFER
888,530
B9999M
887,017
B M
B M
TOTAL ESTIMATED OTHER
USES
888,530
887.,017
M
M
TOTAL APPROPRIATIONS
1,564,910
1,501,038
30
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(B) GENERAL TOWN OUTSIDE VILLAGE FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
OUTSTANDING ENCUMBRANCES
CULTURE AND RECR. - ENCUMBR.
HOME & COMM. SERV. - ENCUMBR.
$1,984
235
TOTAL OUTSTANDING
ENCUMBRANCES 2,219
31
B7998M
B8998M
B M
B M
FOR THE FISCAL
YEAR ENDED 1993
$ 4.670
184
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
CDB) PART TOWN HIGHWAY FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
PETTY CASH
TOTAL CASH
INVESTMENTS IN REPURCHASE
AGREEMENTS
TOTAL INVESTMENTS
STATE.& FEDERAL RECEIVABLES
Arrminta RPrPivahlP
RLTF FRom nTHFR FTTNTIS
TOTAL STATE AND FEDERAL
AID RECEIVABLES
DUE FROM OTHER GOVERNMENTS
TOTAL DUE FROM OTHER
GOVERNMENTS
INVESTMENTS IN SECURITIES,
SPEC RES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
32
52,057
DB 200
147,213
DB 201
200
DB 210
DB
1,828
DB
149,470'
_n
0 DB 451
DB
DB
0
0 DB 410
DB 380
DB 3gi_
0
0 DB 440
DB
DB
0
19,628 DB 452
DB
DB
19,628
169,098
5 6,932
260,591
200
267,723
0-
0
1,828
_n
41,140
0-
20,216
20.216
0
29,079
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE $14,550 DB 600
DB
DB
TOTAL ACCOUNTS PAYABLE 14,550
ACCRUED LIABILITIES 12,910 DB 601
DB
DB
TOTAL ACCRUED
LIABILITIES 12,910
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
RESERVE FOR HIGHWAY CAPITAL
TOTAL SPECIAL RESERVES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
33
27,460
15,542 DB 821
DB
DB
15,542
19,628 DB 879
DB
DB
19,628
0 DB 910
DB
DB
0
106,468 DB 911
DB
DB
106,468
$ 28,521
28,52.1
5,118
5,118
33,639
18,112
18,112
54,051
54,051
80,038
80,038
143,239
143,239
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
S
141,638 295,440
r-101
169,098
[Aql [CYT
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
TRANSPORTATION SERVICES,
OTHER GOVTS
TOTAL INTERGOVERNMENTAL
CHARGES
INTEREST AND EARNINGS
TOTAL USE OF MONEY AND
PROPERTY
STALES OF EQUIPMENT
assurance Recovery
TOTAL SALE OF PROPERTY
AND COMPENSATION FOR
LOSS
UNCLASSIFIED (SPECIFY)
TOTAL MISCELLANEOUS
LOCAL SOURCES
INTERFUND REVENUES
TOTAL INTERFUND
REVENUES
ST AID, CONSOLIDATED HIGHWAY
SEMO Aid
TOTAL STATE AID
TOTAL
TOTAL REVENUES
35
$8,986 DB2300
DB
DB
8,986
4,958 DB2401
DB
DB
4,958
11,250 DB2665
DB 2680
DB
11,250
300 DB2770
DB
DB
300
1,841 DB2801
DB
DB
1,841
32,454 DB3501
DB3089
DB
32,454
59,789
$ 8,566
8,566
5,141 —
5,141
8,814
135
8,949
7,324
7,324
0
42,460
6,089
48,549
78.529
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
INTERFUND TRANSFERS $850,000 DB5031 $ f3$7 017
DB
DB
TOTAL INTERFUND
TRANSFERS 850,000 RR7__n17
TOTAL
TOTAL OTHER SOURCES 850,000 �887,n17
TOTAL DETAIL REVENUES
AND OTHER SOURCES 909,789 965.546
36
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
MAINT OF STREETS, PERS SERV
$123,258
DB5110.1 $ 134,350
MAINT OF STREETS, EQUIP & CAP
OUTLAY
250
DB5110.2 0
MAINT OF STREETS, CONTR
EXPEND
88,073
DB5110.4 37,573
DB
TOTAL MAINTENANCE OF ROADS
211,581
DB5110.0 171,923
IMPROVEMENTS, PERS SERV
38,688
DB5112.1 24,770
PERM IMPROVE HIGHWAY, EQUIP &
CAP OUTLAY
250
DB5112.2 0
PERM IMPROVE HIGHWAY, CONTR
EXPEND
235,158
DB5112.4 179669
DB
TOTAL IMPROVEMENTS
274,096
DB5112.0 203,939
MACHINERY, PERS SERV
27,129
DB5130.1 22,777
MACHINERY, EQUIP & CAP OUTLAY
99,991
DB5130.2 96,972
MACHINERY, CONTR EXPEND
56,456
DB5130.4 83,974
DB
TOTAL MACHINERY
183,576
DB5130.0 203,723
BRUSH AND WEEDS, PERS SERV
21,349
DB5140.1 23,425
BRUSH AND WEEDS, EQUIP & CAP
OUTLAY
1,740
DB5140.2 2,216
BRUSH AND WEEDS, CONTR EXPEND
701
DB5140.4 6,493
DB
TOTAL MISCELLANEOUS
23,790
DB5140.0 32,134
SNOW REMOVAL, PERS SERV
43,731
DB5142.1 57,908
SNOW REMOVAL, CONTR EXPEND
48,275
DB5142.4 44,895
DB
TOTAL SNOW REMOVAL
92,006
DB5142.0 102,703
DB
DB
DB
DB
DB
TOTAL TRANSPORTATION
785,049
714,499
37
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
STATE RETIREMENT, EMPL BNFTS
SOCIAL SECURITY, EMPL BNFTS
WORKER'S COMPENSATION, EMPL
BNFTS
DISABILITY INSURANCE, EMPL
BNFTS
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNF,T
TOTAL EMPLOYEE BENEFITS
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
38
528,073
DB9010.8 5
4,520
18,888
DB9030.8
19,602
29,004
DB9040.8
18,761
'620
DB9055.8
459
43,743
DB9060.8
53,978
120,328
97,320
905,377
811,742
905,377
811,742
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
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*
$137,226 DB8021
909,789
905,377
141,638 DB8029
5141,638
965,546
811,742
295,442
* 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.
39
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - DEPARTMENTAL INCOME
EST REV - USE OF MONEY AND
PROPERTY
EST REV - SALE OF PROP AND
COMP FOR LOSS
EST REV - STATE AID
Interfund Revenue
TOTAL ESTIMATED
REVENUES
ESTIMATED - INTERFUND
TRANSFER
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
40
*0
DB1049M
11,000
DB1299M
6,050
DB2499M
500
DB2699M
38,890
DB3099M
DB 2899 M
DB M
56,440
888,530 DB5031M
10,760 DB 599M
DB M
DB M
899,290
955,730
M
M
FOR THE FISCAL
YEAR ENDED 1993
S 0
,096
6,200
25,000
38,000
66,103
143,399
847.,705
15,541
863,246
1,006,645
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
APPROPRIATIONS
APP - TRANSPORTATION
APP - EMPLOYEE BENEFITS
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
5829,235 DB5999M
126,495 DB9199M
DB M
DB M
41
955,730
M
M
955,730
FOR THE FISCAL
YEAR ENDED 1993
$ 906,463
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 19.93
(DB) PART TOWN HIGHWAY FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
OUTSTANDING ENCUMBRANCES
TRANSPORTATION - ENCUMBR.
$15,542 DB5998M
DB M
DB M
FOR THE FISCAL
YEAR ENDED 1993
TOTAL OUTSTANDING
ENCUMBRANCES 15,542 18.112
42
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
INVESTMENTS IN REPURCHASE
AGREEMENTS
TOTAL INVESTMENTS
WATER RENTS RECEIVABLE
SPECIAL ASSESSMENTS
RECEIVABLE
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
$129,295
FX
200 $
230,895
167,414
FX
201
226,883
FX
FX
-
296,709
296,709
457, 778
27,727
FX
451
28,144
FX
FX
27,727
28,144
133,821
FX
350
100,311
23,487
FX
370
17,313
14
FX
380
373
FX
FX
-
157,322
157,322
117,997
481,758
603,919
43
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
TOTAL ACCOUNTS PAYABLE
ACCRUED LIABILITIES
TOTAL ACCRUED
LIABILITIES
CUSTOMERS DEPOSITS
TOTAL OTHER DEPOSITS
BOND ANTICIPATION NOTES
PAYABLE
TOTAL NOTES PAYABLE
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
$213,246 FX 600
44
265,115
19,832 FX 821
FX
FX
19,832-
0
9,8320 FX 910
FX
FX
0
$ 240,656
FX
FX
213,246
240,656
0
FX 601
0
FX
FX
0
0
FX 615
0
FX
FX
0
51,869
FX 626
0
FX
FX
51,869
44
265,115
19,832 FX 821
FX
FX
19,832-
0
9,8320 FX 910
FX
FX
0
$ 240,656
240,656
0
0
0
0
0
0
240,656
12,210
12,210
121,072
121,072
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP
YEAR ENDED 1992 CODE
$196,811 FX 911
FX
FX
45
196,811
216,643
481,758
FOR THE FISCAL
YEAR ENDED 1993
$ 229,981
229,981
603,919
qw
TOWN OF ITHACA
46
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1993
(FX) WATER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL REVENUES AND OTHER
SOURCES
SPECIAL ASSESSMENTS AD
VALOREM
5602,813
FX1028
$ 601,416
FX
FX
TOTAL REAL PROPERTY
TAXES
602,813
601,416
METERED WATER SALES
991,638
FX2140
1,172,418
WATER SERVICE CHARGES
2,968
FX2144
INTEREST & PENALTIES ON WATER
RENTS
16,466
FX2148
9,349
FX
FX
TOTAL DEPARTMENTAL
INCOME
1,011,072
1,182,708
SERVICE FOR OTHER GOVTS
9,880
FX2378
10,370
FX
FX
TOTAL INTERGOVERNMENTAL
CHARGES
9,880
10,370
INTEREST AND EARNINGS
14,146
FX2401
12,418
FX
FX
TOTAL USE OF MONEY AND
PROPERTY
14,146
.12,418
UNCLASSIFIED (SPECIFY)
339
FX2770
222
FX
FX
TOTAL MISCELLANEOUS
LOCAL SOURCES
339
222
INTERFUND REVENUES
4,013
FX2801
0
FX
FX
TOTAL INTERFUND
REVENUES
4,013
0
46
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
RESULTS OF OPERATIONS
47
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL REVENUES AND OTHER
SOURCES
TOTAL
TOTAL REVENUES
1,642,263
1,8 7,13
INTERFUND TRANSFERS
29,359
FX5031
10,290
FX
FX
TOTAL INTERFUND
TRANSFERS
29,359
10,290
SERIAL BONDS
51,869
FX5710
51,868
FX
FX
TOTAL PROCEEDS OF
OBLIGATIONS
51,869
51,868
TOTAL
TOTAL OTHER SOURCES
81,228
62,158
TOTAL DETAIL REVENUES
AND OTHER SOURCES
1,723,491
1,869,292
47
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
RESULTS OF OPERATIONS
48
FOR THE FISCAL
EDP FOR
THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE YEAR
ENDED 1993
DETAIL EXPENDITURES AND OTHER
USES
LAW, CONTR EXPEND
$0
FX1420.4 S
0
FX
TOTAL LEGAL SERVICES
0
FX1420.0
0
FX
FX
FX
FX
FX
TOTAL GENERAL GOVERNMENT
SUPPORT
0
0
WATER TRANS & DISTRIB, PERS
SERV
18,961
FX8340 . 1
18,246
WATER TRANS & DISTRIB, EQUIP
& CAP OUTLAY
0
FX8340.2
5,555
WATER TRANS & DISTRIB, CONTR
EXPEND
167, 742
FX8340 . 4
150,030
FX
TOTAL TRANSMISSION AND
DISTRIBUTION
186,703
FX8340.0
173,831
COMMON WATER SUPPLY, CONTR
EXPEND
729,451
FX8350.4
753,739
FX
TOTAL COMMON WATER SUPPLY
729,451
FX8350.0
753,739
FX
FX
FX
FX
FX
TOTAL HOME AND COMMUNITY
SERVICES
916,154
927,570
STATE RETIREMENT, EMPL BNFTS
22
FX9010.8
20
SOCIAL SECURITY, EMPL BNFTS
1,453
FX9030.8
1,335
48
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
WORKERS COMPENSATION, EMPL
BNFTS
DISABILITY INSURANCE, EMPL
BNFTS
HOSPITAL & MEDICAL (DENTAL)
INS, EMPL BNFT
TOTAL EMPLOYEE BENEFITS
DEBT PRINCIPAL, SERIAL BONDS
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
TOTAL DETAIL EXPENDITURES
AND OTHER USES
$550 FX9040.8 S
29 FX9055.8
0 FX9060.8
2,054
444,539 FX9710.6
444,539
353,305 FX9710.7
0 FX9730.7
353,305
1,716,052
0 FX9950.9
0
0
1,716,052
49
550
22
0
1,927
460,114
460,114
333,060
0
333,060
1,722,671
I
'u
'J
1,722,671
(FX) WATER FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
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*
5209,204 FX8021
1,723,491
1,716,052
216,643 FX8029
5216,643
1,869,292
1,722,671
* 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.
50
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED.
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAX
ITEMS
EST REV - DEPARTMENTAL INCOME
EST REV - USE OF MONEY AND
PROPERTY
Service for Other Government
TOTAL ESTIMATED
REVENUES
ESTIMATED - INTERFUND
TRANSFER
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
5600,513 FX1099M
1,074,594 FX1299M
10,000 FX2499M
FX 2378 M
FX M
1,685,107
40,000 FX5031M
40,162 FX 599M
FX M
FX M
80,162
1,765,269
51
M
M
FOR THE FISCAL
YEAR ENDED 1993
$ 608,000
1,127,100
10,000
5,000
1,750,100
160,000
19,832
179,832
929,932
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
$0.
FX1999M $
0
APP -HOME AND COMMUNITY
SERVICES
1,285,253
FX8999M
1,132,594
APP - EMPLOYEE BENEFITS
2,057
FX9199M
APP - DEBT SERVICE
477,959
FX9899M
195,174
FX M
FX M
TOTAL ESTIMATED
EXPENDITURES
1,765,269
1,929,932
APP - INTERFUND TRANSFER
0
FX9999M
0
FX M
FX M
TOTAL ESTIMATED OTHER
USES
0
0
M
M
TOTAL APPROPRIATIONS
1,765,269
1,929,932
52
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(FX) WATER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
OUTSTANDING ENCUMBRANCES
HOME & COMM SERV.-EMCUMBR
TOTAL OUTSTANDING
ENCUMBRANCES
53
$19,832 FX8998M
FX M
FX M
19,832
FOR THE FISCAL
YEAR ENDED 1993
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
INVESTMENTS IN REPURCHASE
AGREEMENTS
TOTAL INVESTMENTS
SEWER RENTS RECEIVABLE
SPECIAL ASSESSMENTS
RECEIVABLE
ACCOUNTS RECEIVABLE
ACCRUED INTEREST RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
54
$9,707 G200
25,823 G201
131,956
674,095
5 33,731
G
208,894
G
35,530
506,609
G451
242,625
G
43,428
G
506,609
76,245
G360
12,093
G370
323
G380
43,295
G381
G
G
131,956
674,095
5 33,731
208,894
27,743
242,625
43,428
284,216
284,216
27,743
21,116
43,428
1,106
93,393
620,234
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
BALANCE SHEET
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE
$8,727
G600
$ 2,924
G
G
TOTAL ACCOUNTS PAYABLE
8,727
9,894
ACCRUED LIABILITIES
0
G601
_ n
G
G
TOTAL ACCRUED
LIABILITIES
0
0
TOTAL
TOTAL LIABILITIES
8,727
2,924
RESERVE FOR ENCUMBRANCES
10,495
G821
13,370
G
G
TOTAL RESERVE FOR
ENCUMBRANCES
10,495
13,370
UNRESERVED FUND BALANCE
APPROPRIATED
239,031
G910
251,503
G
G
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
239,031
251,503
UNRESERVED FUND BALANCE
UNAPPROPRIATED
415,842
G911
352,437
G
G
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
415,842
'352;437
TOTAL
TOTAL FUND EQUITY
665,368
617,310
55
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL
YEAR ENDED 1992
56
674,095
EDP FOR THE FISCAL
CODE YEAR ENDED 1993
620,234
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1993
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL REVENUES AND OTHER
SOURCES
SPECIAL ASSESSMENTS
5423,119
G1030
5 527,385
G
G
TOTAL REAL PROPERTY
TAXES
423,119
527,385
SEWER RENTS
682,359
G2120
762,175
SEWER CHARGES
52,171
G2122
65,259
INTEREST & PENALTIES ON SEWER
ACCTS
8,153
G2128
10,877
G
G
TOTAL DEPARTMENTAL
INCOME
742,683
838,311
SEWER SERV OTHER GOVTS
3,250
G2374
4,158
G
G
TOTAL INTERGOVERNMENTAL
CHARGES
3,250
4,158
INTEREST AND EARNINGS
33,446
G2401
17,979
G
G
TOTAL USE OF MONEY AND
PROPERTY
33,446
17,979
UNCLASSIFIED (SPECIFY)
4,232
G2770
304
G
G
TOTAL MISCELLANEOUS
LOCAL SOURCES
4,232
304
INTERFUND REVENUES
48,120
G2801
0
G
G
TOTAL INTERFUND
REVENUES
48,120
0
TOTAL
57
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
TOTAL REVENUES $1,254,850 $ 1,388,137
INTERFUND TRANSFERS 41,197 G5O31 10,290
G
G
TOTAL INTERFUND
TRANSFERS 41,197 10,290
TOTAL
TOTAL OTHER SOURCES 41,197 10,290
TOTAL DETAIL REVENUES
AND OTHER SOURCES 1,296,047 1.398,427
58
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE"FISCAL YEAR ENDED 1993
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
SEWER ADMINISTRATION, CONTR
EXPEND
*0
G8110.4 $
0
G
TOTAL SEWER ADMINISTRATION
0
G8110.0
0
SANITARY SEWERS, PERS SERV
13,111
G8120.1
19,165
SANITARY SEWERS, EQUIP & CAP
OUTLAY
0
G8120.2
5,720
SANITARY SEWERS, CONTR EXPEND
293,776
G8120.4
170,357
G
TOTAL SANITARY SEWERS
306,887
G8120.0
195,242
JOINT SEWER PROJECT, CONTR
EXPEND
505,994
G8150.4
508,020
G
TOTAL JOINT SEWER PROJECT
505,994
68150.0
508,020
G
G
G
G
G
TOTAL HOME AND COMMUNITY
SERVICES
812,881
703,262
STATE RETIREMENT, EMPL BNFTS
22
G9010.8
20
SOCIAL SECURITY , EMPL BNFTS
1,003
G9030.8
1,398
WORKER'S COMPENSATION, EMPL
BNFTS
545
G9040.8
550
DISABILITY INSURANCE, EMPL
BNFTS
29
G9055.8
22
TOTAL EMPLOYEE BENEFITS
1,599
11990
DEBT PRINCIPAL, SERIAL BONDS
354,574
G9710.6
379,560
TOTAL DEBT PRINCIPAL
354,574
379,560
DEBT INTEREST, SERIAL BONDS
386,223
G9710.7
361,672
TOTAL DEBT INTEREST
386,223
361,672
59
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR. ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
TOTAL EXPENDITURES $1,555,277 $ 1,446,484
TOTAL DETAIL EXPENDITURES
AND OTHER USES 1,555,277 1,446,484
60
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR* 5924,598 G8021 5665,368
ADD - REVENUES AND OTHER
SOURCES 1,296,047 1,398,427
DEDUCT - EXPENDITURES AND
OTHER USES 1,555,277 1,446,484
FUND EQUITY - END OF YEAR* 665,368 G8029 617.311
* 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.
61
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
SUMMARY OF FINAL BUDGET AS
MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
ESTIMATED REVENUES AND OTHER
SOURCES
EST REV - REAL PROPERTY TAX
ITEMS
$412,548
G1099M
$ 533,130
EST REV - DEPARTMENTAL INCOME
812,515
G1299M
840,900
EST REV - USE OF MONEY AND
PROPERTY
44,000
G2499M
31,000
EST REV -MISCELLANEOUS LOCAL
SOURCES
43,295
G2799M
0
Service to Other Government
G 237FM
3,000_
G M
TOTAL ESTIMATED
REVENUES
1,312,358
1,408,030
ESTIMATED - INTERFUND
TRANSFER
30,000
G5031M
120,000
APPROPRIATED FUND BALANCE
253,536
G 599M
249,526
G M
G M
TOTAL ESTIMATED OTHER
SOURCES
283,536
369,526
M
M
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
1,595,894
1, 777,556
62
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(G) SEWER FUND
SUMMARY OF FINAL BUDGET
AS MODIFIED
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
$0
G1999M
$ 0
APP - HOME AND COMMUNITY
SERVICES
853,495
G8999M
1,034,175
APP - EMPLOYEE BENEFITS
1,602
G9199M
2,149
APP - DEBT SERVICE
740,797
G9899M
741,Z32
G M
G M
TOTAL ESTIMATED
EXPENDITURES
1,595,894
1,777,556
M
M
TOTAL APPROPRIATIONS
1,595,894
1,777,556
63
dw lw w 10
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ELIDED 1993
(G) SEWER FUND
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
OUTSTANDING ENCUMBRANCES
HOME & COMM. SERV. - ENCUMBR.
TOTAL OUTSTANDING
ENCUMBRANCES
64
$10,495 G8998M 5
G M
G M
10,495
13,370 -
13,370
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
INVESTMENTS IN REPURCHASE
AGREEMENTS
TOTAL INVESTMENTS
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
65
*33 SF 200
31,823 SF 201
SF
SF
31,856
0 SF 451
SF
SF
0
0 SF 380
SF
SF
0
31,856
S 33
14.560
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
66
520,592 SF 910
SF
SF
20,592
11,264 SF 911
SF
SF
11,264
31,856
31,856
$ 0
0
14,593
14,593 .
14,593
14,593
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
REAL PROPERTY TAXES $994,331 SF1001 S 1,169,949
SF
Cfi
SF
TOTAL REAL PROPERTY
TAXES
994,331
1,169,949
OTHER PAYMENTS IN LIEU OF
TAXES
21,225
SF1081
25,095
SF
SF
TOTAL REAL PROPERTY TAX
ITEMS
21,225
25,095
SALES TAX (FROM COUNTY)
97,000
SF1120
77,000
SF
SF
TOTAL NON PROPERTY TAX
ITEMS
97,000
77,000
INTEREST AND EARNINGS
12,814
SF2401
11,234
SF
SF
TOTAL USE OF MONEY AND
PROPERTY
12,814
11,234
TOTAL
TOTAL REVENUES
1,125,370
1,283,278
INTERFUND TRANSFERS
0
SF5031
0
SF
SF
TOTAL INTERFUND
TRANSFERS
0
0
TOTAL
TOTAL OTHER SOURCES
0
0
Cfi
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
S
TOTAL DETAIL REVENUES
AND OTHER SOURCES 1,125,370
1,283,278
68
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
DETAIL EXPENDITURES AND OTHER USES
FIRE PROTECTION, CONTR EXPEND
TOTAL FIRE PROTECTION
FOR THE FISCAL
YEAR ENDED 1993
$1,146,930 SF3410.4 5 1,300,541
SF
1,146,930 SF3410.0 1,300,541
SF
SF
SF
SF
SF
TOTAL PUBLIC SAFETY 1,146,930 1,300,541
TOTAL EXPENDITURES 1,146,930 1,300,541
TOTAL DETAIL EXPENDITURES
AND OTHER USES 1,146,930 1,300,541
69
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICT(S) - FIRE PROTECTION
RESULTS OF OPERATIONS
DESCRIPTION
FOR THE FISCAL EDP
YEAR ENDED 1992 CODE
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*
$53,416 SF8021
1,125,370
1,146,930
31,856 SF8029
FOR THE FISCAL
YEAR ENDED 1993
531,856
1,283,278
1,300,541
14,593
* 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.
70
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - REAL PROPERTY TAX
ITEMS
EST REV - DEPARTMENTAL INCOME
EST REV - USE OF MONEY AND
PROPERTY
TOTAL ESTIMATED
REVENUES
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
5994,331 SF1049M
16,434 SF1099M
97,000 SF1299M
4,426 SF2499M
SF M
SF M
1,112,191
40,000 SF 599M
SF M
SF M
40,000
1,152,191
71
M
M
FOR THE FISCAL
YEAR ENDED 1993
$ 1,169,949
23,000
77,000
10,000
1,279,949
20,592
20,592
1,300,541
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SF) SPECIAL DISTRICTS) - FIRE PROTECTION
SUMMARY OF FINAL BUDGET AS MODIFIED
DESCRIPTION
APPROPRIATIONS
APP - GENERAL GOVERNMENT
SUPPORT
APP - PUBLIC SAFETY
TOTAL ESTIMATED
EXPENDITURES
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
*0 SF1999M S 0
1,152,191 SF3999M 1,300,541
SF -M
SF M
1,152,191
M
M
TOTAL APPROPRIATIONS 1,152,191
72
1,300,541
1,300,541
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICT(S) - LIGHTING
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
CASH IN TIME DEPOSITS
TOTAL CASH
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
73
$26 SL 200
1,149 SL 201
SL
SL
1,175
1,175
$ 47
2,355
2,402
2,402
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICT(S) - LIGHTING
BALANCE SHEET
DESCRIPTION
LIABILITIES AND FUND EQUITY
UNRESERVED FUND BALANCE
APPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
APPROPRIATED
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
TOTAL
TOTAL FUND EQUITY
TOTAL LIABILITIES AND
FUND EQUITY
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
74
$530 SL 910
SL
SL
530
645 SL 911
SL
SL
645
1,175
1,175
$ 0
0
2,396
2,396
2,396
2,396
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICTS) - LIGHTING
RESULTS OF OPERATIONS
75
FOR THE FISCAL
EDP FOR THE FISCAL
DESCRIPTION
YEAR ENDED -1992
CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER
SOURCES
REAL PROPERTY TAXES
57,127
SL1001 $ in,6gO
SL
SL
TOTAL REAL PROPERTY
TAXES
7,127
10.690
INTEREST AND EARNINGS
182
SL2401 215
SL
SL
TOTAL USE OF MONEY AND
PROPERTY
182
215
TOTAL
TOTAL REVENUES
7,309
10,g05
TOTAL DETAIL REVENUES
AND OTHER SOURCES
7,309
10,905
75
76
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR
THE FISCAL YEAR ENDED
1993
(SL) SPECIAL DISTRICTS)
- LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
STREET LIGHTING, CONTR EXPEND $7,480
SL5182.4
5 9,684
SL
TOTAL STREET LIGHTING
7,480
SL5182.0
9,684
SL
SL
SL
SL
SL
TOTAL TRANSPORTATION
7,480
9,684
TOTAL EXPENDITURES
7,480
9,684
TOTAL DETAIL EXPENDITURES
AND OTHER USES
7,480
9,684
76
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICT(S) LIGHTING
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEAR* $1,346 SL8021 51,175
ADD - REVENUES AND OTHER
SOURCES 7,309 10,905
DEDUCT - EXPENDITURES AND
OTHER USES 7,480 9,684
FUND EQUITY - END OF YEAR* 1,175 SL8029 2,396
* 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.
77
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICTS) - LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
ESTIMATED REVENUES AND OTHER SOURCES
EST REV - REAL PROPERTY TAXES
EST REV - USE OF MONEY AND
PROPERTY
TOTAL ESTIMATED
REVENUES
APPROPRIATED FUND BALANCE
TOTAL ESTIMATED OTHER
SOURCES
TOTAL ESTIMATED
REVENUES AND OTHER
SOURCES
78
57,125 SL1049M
235 SL2499M
SL M
SL M
7,360
480 SL 599M
SL M
SL M
480
7,840
FOR THE FISCAL
YEAR ENDED 1993
$ 10,690
220
10,910
530
530
11,440
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(SL) SPECIAL DISTRICTS) - LIGHTING
SUMMARY OF FINAL BUDGET AS MODIFIED
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
APPROPRIATIONS
APP - TRANSPORTATION
TOTAL ESTIMATED
EXPENDITURES
TOTAL APPROPRIATIONS
79
57,840 SL5999M
SL M
SL M
7,840
M
M
7,840
FOR THE FISCAL
YEAR ENDED 1993
11,440
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(V) DEBT SERVICE FUND
BALANCE SHEET
DESCRIPTION
ASSETS
INVESTMENTS IN REPURCHASE
AGREEMENTS
Cash - Savings
TOTAL INVESTMENTS
ACCOUNTS RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
DUE FROM OTHER FUNDS
TOTAL DUE FROM OTHER
FUNDS
CASH SPECIAL RESERVES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
80
S0 V451
V 202
V
0
46 V380
V
V
46
0 V391
V
V
0
114,640 V230
V
V
114,640
114,686
S 0
154,165
154,165
0
0
0
0
0
0
154,165
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(V) DEBT SERVICE FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
FUND BALANCE -RESERVED FOR
BONDED DEBT $114,686 V884 5 154,165
V
V
TOTAL SPECIAL RESERVES 114,686 154,165
TOTAL
TOTAL FUND EQUITY 114,686 154,165
TOTAL LIABILITIES AND
FUND EQUITY 114,686 154,165
u
81
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
INTEREST ,AND EARNINGS $77,532 V2401 5 39,479
V
V
TOTAL USE OF MONEY AND
PROPERTY 77,532 39,479
TOTAL
TOTAL REVENUES 77,532 39,479
TOTAL DETAIL REVENUES
AND OTHER SOURCES 77,532 39,479
82
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER USES
TRANSFERS, OTHER FUNDS
TOTAL TRANSFERS
TOTAL OTHER USES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
83
$70,556
70,556
70,556
70,556
V9901.9 S
N
0
N
(V) DEBT SERVICE FUND
RESULTS OF OPERATIONS
DESCRIPTION
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY - BEGINNING OF
YEARx-
ADD - REVENUES AND OTHER
SOURCES
DEDUCT - EXPENDITURES AND
OTHER USES
FUND EQUITY - END OF YEAR*
5107,710 V8021
77,532
70,556
114,686 V8029
$114,686
39,479
0
154.165
* 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.
84
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
DESCRIPTION
ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
CASH
$105
H2O0
5
105
CASH IN TIME DEPOSITS
300,455
H2O1
196,730
H
H
TOTAL CASH
300,560
196,835
INVESTMENTS IN REPURCHASE
AGREEMENTS
1,260,755
H451
279,657
H
H
TOTAL INVESTMENTS
1,260,755
279,657
ACCOUNTS RECEIVABLE
870
H380
1,089
H
H
TOTAL OTHER RECEIVABLES
(NET)
870
1,089
TOTAL ASSETS
1,562,185
477,581
99
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
ACCOUNTS PAYABLE $1,919 H600
TOTAL ACCOUNTS PAYABLE
RETAINED PERCENTAGES, CONT
PAY
TOTAL RETAINED
PERCENTAGES
BOND ANTICIPATION NOTES
PAYABLE
TOTAL NOTES PAYABLE.
DUE TO OTHER FUNDS
TOTAL DUE TO OTHER
FUNDS
TOTAL
TOTAL LIABILITIES
RESERVE FOR ENCUMBRANCES
TOTAL RESERVE FOR
ENCUMBRANCES
UNRESERVED FUND BALANCE
UNAPPROPRIATED
TOTAL UNRESERVED FUND
BALANCE -
UNAPPROPRIATED
86
H
H
1,919
0 H605
H
H
0
0 H626
H
H
0
0 H630
H
H
0
1,919
847,558 H821
H
H
847,558
712,708 H911
H
H
712,708
$ 22,836
22,836
27,583
27,583
0
0
0
0
50,419
6,363
6,363
420,799
420,799
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
BALANCE SHEET
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
LIABILITIES AND FUND EQUITY
TOTAL
TOTAL FUND EQUITY 1,560,266
TOTAL LIABILITIES AND
FUND EQUITY 1,562,185
87
EDP FOR THE FISCAL
CODE YEAR ENDED 1993
477,581
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
m
FOR
THE FISCAL
EDP FOR THE FISCAL
DESCRIPTION
YEAR
ENDED 1992
CODE YEAR ENDED 1993
i
DETAIL REVENUES AND OTHER
SOURCES
INTERFUND TRANSFERS
*0
H5031 S 0
H
H
TOTAL INTERFUND
TRANSFERS
0
0
SERIAL BONDS
0
H5710 0
H
H
TOTAL PROCEEDS OF
OBLIGATIONS
0
n
TOTAL
TOTAL OTHER SOURCES
0
n
TOTAL DETAIL REVENUES
AND OTHER SOURCES
0
n
m
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
FOR THE FISCAL
EDP
FOR"THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
DETAIL EXPENDITURES AND OTHER
USES
SEWER, EQUIP & CAP OUTLAY
5118,788
H8197.2
5 -932,790
WATER CAPITAL PROJECTS, EQUIP
& CAP OUTLAY
141,270
H8397.2
579,804
H
H
H
INTERFUND TRANSFER
H 9901.9
20,580
H
TOTAL HOME AND COMMUNITY
SERVICES
260,058
1,133,104
TOTAL EXPENDITURES
260,058
1,133,104
TOTAL DETAIL EXPENDITURES
AND OTHER USES
260,058
1,133,104
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(H) CAPITAL PROJECTS FUND
RESULTS OF OPERATIONS
* 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.
90
FOR THE FISCAL
EDP
FOR THE FISCAL
DESCRIPTION
YEAR ENDED 1992
CODE
YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND
EQUITY
FUND EQUITY - BEGINNING OF
YEAR*
$1,820,324
H8021
$1,560,266
DEDUCT - EXPENDITURES AND
OTHER USES
260,058
1,133,104
FUND EQUITY - END OF YEAR*
1,560,266
H8029
427,162
* 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.
90
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(TA) AGENCY FUND
BALANCE SHEET
DESCRIPTION
ASSETS
CASH
TOTAL CASH
ACCRUED INTEREST RECEIVABLE
TOTAL OTHER RECEIVABLES
(NET)
CASH, SPECIAL RESERVES
TOTAL RESTRICTED ASSETS
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
91
537,372 TA 200
TA
TA
37,372
0 TA 381
TA
TA
0
12,023 TA 230
TA
TA
12,023
49,395
$ 15,951
15,951
0
0
4,297
7
20,248
(TA) AGENCY FUND
BALANCE SHEET
DESCRIPTION
LIABILITIES
DUE TO OTHER FUNDS
TOTAL DUE TO OTHER
FUNDS
CONSOLIDATED PAYROLL
STATE RETIREMENT
GROUP INSURANCE
SOCIAL SECURITY TAX
GUARANTY & BID DEPOSITS
OTHER FUNDS (SPECIFY)
TOTAL AGENCY
LIABILITIES
TOTAL
TOTAL LIABILITIES
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
92
SO
TA
630
TA
TA
0
30
TA
10
-38,
TA
18
383
TA
20
4,042
TA
26
40,261
TA
30
4,717
TA
85
TA 19
TA
49,395
49,3_95
$ 2,189
2,189
86
4,693
18,059
20,248
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(TE) EXPENDABLE TRUST
BALANCE SHEET
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
LIABILITIES AND FUND EQUITY
OTHER EXPENDABLE TRUST (SPEC) $0 TE 93 S 0
TE
TE
TOTAL TRUST 0 p
TOTAL
TOTAL FUND EQUITY 0 n
TOTAL LIABILITIES AND
FUND EQUITY 0 (1
93
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(TE) EXPENDABLE TRUST
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
DETAIL REVENUES AND OTHER SOURCES
UNSUBSTANTIATED PRIOR PERIOD
ADJ $0 TE0000 S 0
TE
TE
TOTAL UNSUBSTANTIATED
PRIOR PERIOD
ADJUSTMENTS
0 0
TOTAL
TOTAL REVENUES 0 0
TOTAL DETAIL REVENUES
AND OTHER SOURCES 0 0
WW
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(TE) EXPENDABLE TRUST
RESULTS OF OPERATIONS
FOR THE FISCAL EDP
DESCRIPTION YEAR ENDED 1992 CODE
DETAIL EXPENDITURES AND OTHER USES
GENERAL GOVERNMENTAL SUPPORT
TOTAL GENERAL GOVERNMENT
SUPPORT
TOTAL EXPENDITURES
TOTAL DETAIL EXPENDITURES
AND OTHER USES
95
FOR THE FISCAL
YEAR ENDED 1993
$9,721
TE1999.4 $
0
TE
TE
TE
TE
TE
9,721
0
9,721
0
9,721
0
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(TE) EXPENDABLE TRUST
RESULTS OF OPERATIONS
FOR THE FISCAL EDP FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992 CODE YEAR ENDED 1993
ANALYSIS OF CHANGES IN FUND EQUITY
FUND EQUITY BEGINNING OF YEAR* 59,721 TE8021
DEDUCT - EXPENDITURES AND
OTHER USES 9,721
FUND EQUITY END OF YEAR* 0 TE8029
* 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.
96
50
0
0
* 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.
96
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
BALANCE SHEET
DESCRIPTION
ASSETS
LAND
BUILDINGS
MACHINERY & EQUIPMENT
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
532,842 K101 5 71,642
389,484 K102 389,484
1,284,808 K104 1,394,866
K
K
1,707,134 1,855,992
97
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS
BALANCE SHEET
FOR THE FISCAL
DESCRIPTION YEAR ENDED 1992
INVESTMENT IN GENERAL FIXED ASSETS
INVEST GENERAL FXD
ASSETS -CURRENT APP 51,182,004
INVEST GENERAL FXD
ASSETS -GIFTS 5,700
INVEST GENERAL FXD
ASSETS -FEDERAL AID 519,430
TOTAL INVESTMENT IN
GENERAL FIXED ASSETS 1,707,134
EDP
CODE
K152
K153
K157
K
FOR THE FISCAL
YEAR ENDED 1993
$ 1,292,062
44,500
519,430
1,855,992
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
BALANCE SHEET
DESCRIPTION
ASSETS
AMT AVAILABLE IN DEBT SERVICE
FUND
AMTS TO BE PROV FOR LONG-TERM
TOTAL ASSETS
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
5114,640 W120 5 114,640
10,462,197 W125 9,642,410
W
W
10,576,837 9,75 _050
TOWN OF ITHACA
ANNUAL UPDATE DOCUMENT
FOR THE FISCAL YEAR ENDED 1993
(W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS
BALANCE SHEET
DESCRIPTION
LIABILITIES
FOR THE FISCAL EDP FOR THE FISCAL
YEAR ENDED 1992 CODE YEAR ENDED 1993
INSTALLMENT PURCHASE DEBT
$19,056
W685
$ 11,238
COMPENSATED ABSENCES
72,489
W687
64,353
W
W
TOTAL OTHER LIABILITIES
91,545
75,591
DUE TO EMPLOYEES' RETIREMENT
SYSTEM
89,099
W637
73,07.5
W
W
TOTAL DUE TO OTHER
GOVERNMENTS
89,099
73,075
BONDS PAYABLE
10,396,193
W628
,608,384W
9,608,38-4-
W
W
TOTAL BOND AND LONG
TERM LIABILITIES
10,396,193
9,608,384
TOTAL
TOTAL LIABILITIES
10,576,837
9,757_,050
100
*** SUPPLEMENTAL SECTION ***
101
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT
FROM CONSTITUTIONAL
DEBT LIMIT
TAX ANTICIPATION NOTES
I
I
(LIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
AMOUNT i
I
ITAX ANTICIPATION NOTE NO. 1
I
I
I
(MONTH AND YEAR OF ISSUE
1
(CURRENT INTEREST RATE
I
IOUTSTANDING BEGINNING OF YEAR
2P18611
S I
(ISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18613
S I
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18615
5 I
IOUTSTANDING END OF FISCAL YEAR
2P18617
S I
IFINAL MATURITY DATE
I
I
I
ITAX ANTICIPATION NOTE NO. 2
1
I
1
IMONTH AND YEAR OF ISSUE
I
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18611
S [
(,ISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18613
S [
(PAID DURING FISCAL YEAR
[
(DO NOT INCLUDE RENEWALS HERE)
2P18615
S [
(OUTSTANDING END OF FISCAL YEAR
2P18617
S [
[FINAL MATURITY DATE
I
[
I
ITAX ANTICIPATION NOTE NO. 3
1
[
I
IMONTH AND YEAR OF ISSUE
[
(CURRENT INTEREST RATE
[
IOUTSTANDING BEGINNING OF YEAR
2P18611
S I
IISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18613
$ I
(PAID DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18615
$ I
IOUTSTANDING END OF FISCAL YEAR
2P18617
S [
(FINAL MATURITY DATE
I
[
I
TOTAL TAX ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
S
PAID DURING FISCAL YEAR
$
OUTSTANDING END OF FISCAL YEAR
S
102
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
REVENUE ANTICIPATION NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
(REVENUE ANTICIPATION NOTE NO. 1
(MONTH AND YEAR OF ISSUE
NO. 3
ICURRENT INTEREST RATE
1
IOUTSTANDING BEGINNING OF YEAR
2P18621
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
S
IPAID DURING FISCAL YEAR
(OUTSTANDING BEGINNING OF YEAR
-(DO NOT INCLUDE RENEWALS HERE)
2P18625
$
(OUTSTANDING END OF FISCAL YEAR
2P18627
S
IFINAL MATURITY DATE
HERE)
2P18623
I
IREVENUE ANTICIPATION NOTE NO. 2
(PAID DURING FISCAL YEAR
1
(MONTH AND YEAR OF ISSUE
I (DO NOT INCLUDE RENEWALS
ICURRENT INTEREST RATE
2P18625
S
(OUTSTANDING BEGINNING OF YEAR
2P18621
5
(ISSUED DURING FISCAL YEAR
IFINAL MATURITY DATE
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18623
S
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18625
S
(OUTSTANDING END OF FISCAL YEAR
2P18627
$
(FINAL MATURITY DATE
I
(REVENUE ANTICIPATION NOTE
NO. 3
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18621
$
IISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS
HERE)
2P18623
5
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS
HERE)
2P18625
S
(OUTSTANDING END OF FISCAL
YEAR
2P18627
S
IFINAL MATURITY DATE
I
TOTAL REVENUE ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR S
ISSUED DURING FISCAL YEAR $
PAID DURING FISCAL YEAR 5
OUTSTANDING END OF FISCAL YEAR $
103
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BUDGET NOTES
i
1
ILIST SEPARATELY BY DATE OF ISSUE
I
EDPCODE
AMOUNT [
I
IBUDGET NOTE NO. 1
I
1
[MONTH AND YEAR OF ISSUE
I
ICURRENT INTEREST RATE
I
(OUTSTANDING BEGINNING OF YEAR
2P18631
S I
(ISSUED DURING FISCAL YEAR
I
(DO NOT INCLUDE RENEWALS HERE)
2P18633
5 I
IPAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18635
S I
OUTSTANDING END OF FISCAL YEAR
2P18637
S I
(FINAL MATURITY DATE
I
I
i
IBUDGET NOTE NO. 2
I
I
I
IMONTH AND YEAR OF ISSUE
I
ICURRENT INTEREST RATE
[
(OUTSTANDING BEGINNING OF YEAR
2P18631
S [
(ISSUED DURING FISCAL YEAR
[
I (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
5
(FINAL MATURITY DATE
I
[
I
IBUDGET NOTE NO. 3
1
[
1
IMONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
I
(OUTSTANDING BEGINNING OF YEAR
2P18631
S I
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18633
$ I
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18635
S I
IOUTSTANDING.END OF FISCAL YEAR
2PI8637
$
(FINAL MATURITY DATE
I
I
I
TOTAL BUDGET NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
5
ISSUED DURING FISCAL YEAR
S
PAID DURING FISCAL YEAR
$
OUTSTANDING END OF FISCAL YEAR
S
104
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
CAPITAL NOTES
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
ICAPITAL NOTE NO. 1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS
HERE)
5
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS
HERE)
S
(OUTSTANDING END OF FISCAL
YEAR
2P4 57 S
(FINAL MATURITY DATE
I
(CAPITAL NOTE NO. 2
I
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS
HERE)
S
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS
HERE)
S
IOUTSTANDING END OF FISCAL
YEAR
2P4 57 $
(FINAL MATURITY DATE
I
(CAPITAL NOTE NO. 3
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
IPAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE) $
(OUTSTANDING END OF FISCAL YEAR 2P4 57 S
IFINAL MATURITY DATE
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
105
STATEMENT OF INDEBTEDNESS
WATER, AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
1
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
IBOND ANTICIPATION NOTE NO. 1
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
S
(ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
IOUTSTANDING END OF FISCAL YEAR
2P4 67 $
(FINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 2
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
$
[ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
$
(OUTSTANDING END OF FISCAL YEAR
2P4 67 S
IFINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 3
1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
$
[ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
S
(OUTSTANDING END OF FISCAL YEAR
2P4 67 $
(FINAL MATURITY DATE
I
106
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
ILIST SEPARATELY. BY DATE OF ISSUE EDPCODE AMOUNT
I
(BOND ANTICIPATION NOTE NO. 4
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR S
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
(OUTSTANDING END OF FISCAL YEAR 2P4 67 $
IFINAL MATURITY DATE
(BOND ANTICIPATION NOTE NO. 5
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR $
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) S
[PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) $
(OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 6
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) $
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE) S
IOUTSTANDING END OF FISCAL YEAR 2P4 67 $
IFINAL MATURITY DATE
I
TOTAL BOND ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR 2P18661 S
ISSUED DURING FISCAL YEAR 2P18663 S
PAID DURING FISCAL YEAR 2P18665 $
OUTSTANDING END OF FISCAL YEAR 2P18667 S
BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 S
107
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
(BOND NO. 1
I. -
I East State St. - Water I _
IMONTH AND YEAR OF ISSUE 02/54 i
I CURRENT INTEREST RATE 2.60
(OUTSTANDING BEGINNING OF YEAR 2P18671 S 9,60n
(ISSUED DURING FISCAL YEAR 2P18673 S n
(PAID DURING FISCAL YEAR 2P18675 $ .gnn I
IOUTSTANDING END OF FISCAL YEAR
2P18677
$ ,gon
FINAL MATURITY DATE
I
ng /A4
I
BOND N0. 2 1976 Water & Sewer Improvement
IMONTH AND YEAR OF ISSUE
n9�76 I
CURRENT INTEREST RATE
6,nn
(OUTSTANDING BEGINNING OF YEAR
2P18671
S 4qn,nnn
(ISSUED DURING FISCAL YEAR
2P18673
S n
IPAID DURING FISCAL YEAR
2P18675
$ gn,nnn I
(OUTSTANDING END OF FISCAL YEAR
2P18677
S 4nn nnn
IFINAL MATURITY DATE
I
n-A/n-A I
i
BOND N0. 3
1986 Public Improvement
IMONTH AND YEAR OF ISSUE
ns/R6
ICURRENT INTEREST RATE
6.80 1
(OUTSTANDING BEGINNING OF YEAR
2P18671
$ 9,10n"000-1
(ISSUED DURING FISCAL YEAR
2P18673
S n I
I PAID DURING FISCAL YEAR
2P18675
$ 150,00.0-1
[OUTSTANDING END OF FISCAL YEAR
2P18677
$ ig5n nnn 1
IFINAL MATURITY DATE
I
n5/n(,
BOND N0. 4
1983 Public Improvement
IMONTH AND YEAR OF ISSUE
n5/ft4
(CURRENT INTEREST RATE
710-1
(OUTSTANDING BEGINNING OF YEAR
2P18671
$ 930,000
(ISSUED DURING FISCAL YEAR
2P18673
S n
IPAID DURING FISCAL YEAR
2P18675
S 4n_nnn
(OUTSTANDING END OF FISCAL YEAR
2P18677
$ 190,000 [
(FINAL MATURITY DATE
I
nti/gR
I
108
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I '
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
1 BOND NO. 5 1989 Public Improvement I
I I
IMONTH AND YEAR OF ISSUE 1
[CURRENT INTEREST RATE 7.30 1
IOUTSTANDING BEGINNING OF YEAR 2P18671 $ 2,215,000 [
(ISSUED DURING FISCAL YEAR 2P18673. S 0 [
PAID DURING FISCAL YEAR 2P18675 $ 125,000 1
IOUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
2P18677 $ 2,090,000
03/08 1
BOND NO. 6 SCLIWC
(MONTH AND YEAR OF ISSUE 11/76 1
ICURRENT INTEREST RATE 6.70 1
IOUTSTANDING BEGINNING OF YEAR 2P18671 $ 958,455 1
(ISSUED DURING FISCAL YEAR 2P18673 S 0 I
1 PAID DURING FISCAL YEAR 2P18675 $ 239,613 1
(OUTSTANDING END OF FISCAL YEAR
2P18677
S
718,842 1
IFINAL MATURITY DATE
08/96 1
1
1
(BOND N0. 7
1
I SCLIWC: Zebra Mussel Project
I
IMONTH AND YEAR OF ISSUE
12/91 1
(CURRENT INTEREST RATE
6.00 1
(OUTSTANDING BEGINNING OF YEAR
2P18671
S
51,869 1
(ISSUED DURING FISCAL YEAR
2P18673
S
0 I
IPAID DURING FISCAL YEAR
2P18675
S
5,187 1
IOUTSTANDING END OF FISCAL YEAR
[FINAL MATURITY DATE
I
[BOND NO.
1 8 1991 Public Improvement
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
IISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
IOUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I
108 A
2P18677
$ 46,682 1
06/00 1
- 07/91 I
6.625 I
2P18671 S 4,290,000 I
2P18673 $ 0 I
2P18675 $ 175,000 I
2P18677
S 4,115,000 1
07/11 J
I
STATEMENT OF INDEBTEDNESS
WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
BOND N0. 9 SCLIWC - Zebra Mussel Project
(MONTH AND YEAR OF ISSUE I
ICURRENT INTEREST RATE 6.001
(OUTSTANDING BEGINNING OF YEAR 2P18671 $ 51,869 1
(ISSUED DURING FISCAL YEAR 2P18673 S 01
(PAID DURING FISCAL YEAR 2P18675 S 5, 1
(OUTSTANDING END OF FISCAL YEAR 2P18677 $ 46,683(
(FINAL MATURITY DATE 06/00
I i
BOND NO. 10 SCLIWC — Zebra Mussel Project
IMONTH AND YEAR OF ISSUE 01/93
ICURRENT INTEREST RATE 4.501
(OUTSTANDING BEGINNING OF YEAR 2P18671 $ 01.
(ISSUED DURING FISCAL YEAR 2P18673 $ 51,8691
(PAID DURING FISCAL YEAR 2P18675 $ 5,1861
(OUTSTANDING END OF FISCAL YEAR
IFINAL MATURITY DATE
I
2P18677 $ 46,683 1
06 00 1
_I
IBOND NO. I
I I
(MONTH AND YEAR OF ISSUE I
ICURRENT INTEREST RATE I
(OUTSTANDING BEGINNING OF YEAR 2P18671 S I
(ISSUED DURING FISCAL YEAR 2P18673 S I
(PAID DURING FISCAL YEAR 2P18675 $
)OUTSTANDING END OF FISCAL YEAR 2P18677 $ I
IFINAL MATURITY DATE I
I I
TOTAL BONDS AMOUNT
OUTSTANDING BEGINNING OF YEAR $ 10,396,193
ISSUED DURING FISCAL YEAR $ 51,869
PAID DURING FISCAL YEAR $ 839,672
OUTSTANDING END OF FISCAL YEAR $ 9,608,390
109
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
CAPITAL NOTES
I
ILIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
ICAPITAL NOTE NO. 1
IMONTH AND YEAR OF ISSUE
[
I
I
ICURRENT INTEREST RATE
[
ICURRENT INTEREST RATE
I
(OUTSTANDING BEGINNING OF YEAR
IOUTSTANDING BEGINNING OF YEAR
2P18751
$ I
IISSUED DURING FISCAL YEAR
[
I
(DO NOT INCLUDE RENEWALS
HERE)
2P18753
$ I
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18755
I
[ (DO NOT INCLUDE RENEWALS
HERE)
2P18755
S I
(OUTSTANDING END OF FISCAL
YEAR
2P18757
$ I
IFINAL MATURITY DATE
I
OUTSTANDING BEGINNING OF YEAR
I
I
ICAPITAL NOTE NO. 2
I
$
I
- I
(MONTH AND YEAR OF ISSUE
g
OUTSTANDING END OF FISCAL YEAR
I
[CURRENT INTEREST RATE
I
[OUTSTANDING BEGINNING OF YEAR
2P18751
$ I
(ISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS
HERE)
2P18753
$ I
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS
HERE)
2P18755
$ I
(OUTSTANDING END OF FISCAL
YEAR
2P18757
$ [
(FINAL MATURITY DATE
I
I
I
ICAPITAL NOTE NO. 3
I
[
I
IMONTH AND YEAR OF ISSUE
[
ICURRENT INTEREST RATE
I
IOUTSTANDING BEGINNING OF YEAR
2P18751
$ I
(ISSUED DURING FISCAL YEAR
[
I (DO NOT INCLUDE RENEWALS HERE)
2P18753
$ [
(PAID DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18755
$
(OUTSTANDING END OF FISCAL YEAR
2P18757
S [
IFINAL MATURITY DATE
I
I
TOTAL CAPITAL NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR
$
ISSUED DURING FISCAL YEAR
$
PAID DURING FISCAL YEAR
g
OUTSTANDING END OF FISCAL YEAR
$
110
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
(BOND ANTICIPATION NOTE NO. 1
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
2P18761
S
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
$
IPAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
S
(OUTSTANDING END OF FISCAL YEAR
2P18767
$
IFINAL MATURITY DATE
I
(BOND ANTICIPATION NOTE NO. 2
i
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
S
(ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18763
S
[PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
S
(OUTSTANDING END OF FISCAL YEAR
2P18767
$
IFINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 3
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR
2P18761
$
[ISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
$
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
$
(OUTSTANDING END OF FISCAL YEAR
2P18767
$
(FINAL MATURITY DATE
I
111
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BOND ANTICIPATION NOTES
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
IBOND ANTICIPATION NOTE NO. 4
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
S
(ISSUED DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18763
S
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
$
(OUTSTANDING END OF FISCAL YEAR
2P18767
S
IFINAL MATURITY DATE
I
IBOND ANTICIPATION NOTE NO. 5
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
S
IISSUED DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
S
(PAID DURING FISCAL YEAR
I (DO NOT INCLUDE RENEWALS HERE)
2P18765
S
(OUTSTANDING END OF FISCAL YEAR
2P18767
S
(FINAL MATURITY DATE
I
�
(BOND ANTICIPATION NOTE NO. 6
I
I
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18761
S
IISSUED DURING FISCAL YEAR
I
I (DO NOT INCLUDE RENEWALS HERE)
2P18763
S I
(PAID DURING FISCAL YEAR
(DO NOT INCLUDE RENEWALS HERE)
2P18765
S I
IOUTSTANDING END OF FISCAL YEAR
2P18767
$
IFINAL MATURITY DATE
I
I
I
TOTAL BOND ANTICIPATION NOTES
AMOUNT
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR $
OUTSTANDING END OF FISCAL YEAR $
{ BOND ANTICIPATION NOTES REDEEMED
FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 S
112
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
(LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
IBOND NO. 1
[MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771
S
(ISSUED DURING FISCAL YEAR
2P18773
S
IPAID DURING FISCAL YEAR
2P18775
S
IOUTSTANDING END OF FISCAL
YEAR
2P18777
S
(FINAL MATURITY DATE
I
(BOND NO. 2
1
IMONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF
YEAR
2P18771
S
(ISSUED DURING FISCAL YEAR
2P18773
$
(PAID DURING FISCAL YEAR
2P18775
S
(OUTSTANDING END OF FISCAL
YEAR
2P18777
S
IFINAL MATURITY.DATE
I
(BOND NO. 3
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF
YEAR
2P18771
$
(ISSUED DURING FISCAL YEAR
2P18773
S
IPAID DURING FISCAL YEAR
2P18775
S
[OUTSTANDING END OF FISCAL YEAR
[FINAL MATURITY DATE .
2P18777 S
IBOND NO. 4
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR 2P18771 $
(ISSUED DURING FISCAL YEAR 2P18773 $
(PAID DURING FISCAL YEAR 2P18775 $
IOUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I
113
2P18777 $
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BONDS
I
ILI.ST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT
I
(BOND NO. 5'
1
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18771
S
(ISSUED DURING FISCAL YEAR
2P18773
S
(PAID DURING FISCAL YEAR
2P18775
5.
(OUTSTANDING END OF FISCAL YEAR
2P18777
S
IFINAL MATURITY DATE
I
(BOND NO. 6
1
(MONTH AND YEAR OF ISSUE
ICURP.ENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
2P18771
$
(ISSUED DURING FISCAL YEAR
2P18773
S
(PAID DURING FISCAL YEAR
2P18775
S
(OUTSTANDING END OF FISCAL YEAR
2P18777
$
(FINAL MATURITY DATE
I
-
(BOND NO. 7
I
(MONTH AND YEAR OF ISSUE
(CURRENT INTEREST RATE
IOUTSTANDING BEGINNING OF YEAR 2P18771 S
(ISSUED DURING FISCAL YEAR 2P18773 S
(PAID DURING FISCAL YEAR 2P18775 $
(OUTSTANDING END OF FISCAL YEAR 2P18777 $
IFINAL MATURITY DATE
I
TOTAL BONDS
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR $
OUTSTANDING END OF FISCAL YEAR S
114
AMOUNT
STATEMENT OF INDEBTEDNESS
INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
STATE OR AUTHORITY LOANS
(STATE OR AUTHORITY LOANS
I
(MONTH AND YEAR OF ISSUE
ICURRENT INTEREST RATE
(OUTSTANDING BEGINNING OF YEAR
(ISSUED DURING FISCAL YEAR
IPAID DURING FISCAL YEAR
(OUTSTANDING END OF FISCAL YEAR
(FINAL MATURITY DATE
I
EDPCODE AMOUNT
2P18791 S
2P18793 S
2P18795 $
2P18797 S
TOTAL OF ALL INDEBTEDNESS
INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT
OUTSTANDING BEGINNING OF YEAR $
ISSUED DURING FISCAL YEAR S
PAID DURING FISCAL YEAR S
OUTSTANDING END OF FISCAL YEAR S
115
SANITARY
SEWER
81
OSC DATA ENTRY
DO NOT KEY
INDEBTEDNESS BY PURPOSE
FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES
EXEMPT FROM CONSTITUTIONAL DEBT LIMIT
BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE I
WATER
83
I OTHER (PLEASE SPECIFY)! EXEMPT I DATE OF
TAX I FROM DEBTIISSUE OR
INCREMENT I I I LIMIT ILATEST
FINANCING I I I (RENEWAL
20 I I I (MONTH/YR
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 1 I I
I I I I
I I I I
I I I I
I I I I
I I I I
1 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 I I
I I I I
I i I I
I I I I
I I I I
-- 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
116
MATURITY SCHEDULE
USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR
IEDPCODE
I
I I I
I
PURPOSE OF ISSUE I
I I
I SCLIWC-ZEBRA I I
kTRSF.T. I
FOR STATE COMPTROLLER)
2P3CE
Ppn mrT
I I 1
USE ONLY I
I I I
I
TOTAL PRINCIPAL 12P3PR
I I I
I I I
I
I 51,869 I I
DATE OF ISSUE I
2P3DT
I I I
I
01/93
I I I
INTEREST RATE 12P3PC
I I I
(IN DECIMALS) I
I I I
i
I 4.50 I I
MONTH, DAY AND YEAR 12P3DM
I I I
OF FINAL MATURITY I
I I I
I
I 06/01/00 I I
AMOUNT OF PRINCIPAL 12P393
1 I I
REDEEMED IN OR TO BE I
I 5,186 I I
REDEEMED IN FISCAL 12P394
I I I
YEAR ENDING IN I
I 5,187 I I
(THE LAST TWO DIGITS 1
2P395
I I I
OF THE EDP CODE I
I 6,224 I I
CORRESPOND TO THE 12P396
I I I
FISCAL YEAR ENDED) I
I 6,224 I I
12P397
I I I
I
I 6,743 I I
12P398
I I I
I
I 6,743 I I
12P399
I I I
I
I 7,780 I I
12P300
I I I
I
I 7,780 I I
i
2P301
I I
I
12P302
I I I
I I I
I
12P303
I I I
I I I
I
1'2P304
i I I
I I I
12P305
I I I
I
12P306
I I I
I I I
I
1
2P307
i l I
I I I
I
2P308
I I I
2P309
I I
i
2P310
I I I
I I
I f I
117
MATURITY SCHEDULE
USE ONLY FOR BONDS ISSUED DURING THE FISCAL YEAR (CONTINUED)
118
IEDPCODE I I I I
I I I
AMOUNT OF PRINCIPAL
I I
12P311 I I I I
REDEEMED IN
OR TO BE
I I I I I
REDEEMED IN
FISCAL
12P312 I I I I
YEAR ENDING
IN
I I I I I
(THE LAST TWO
DIGITS
12P313 I I I I
OF THE EDP
CODE
I I I I I
CORRESPOND
TO THE.
12P314 I I I I
FISCAL YEAR
ENDED)
I I I I I
12P315
I
I i I i
12P316
I I I I I
i 2P317 I I I I
I
I I I I
12P318
i I I I I
12P319 I I I I
i I I I I
12P320 I I I I
I I
I I I
12P321
I
I I I I
12P322
I I I I I
12P323 I I I I
I
I I I I
12P324 I I I I
I I I I I
12P325 I I I I
I I I I I
12P326 I I I I
I I I I
12P327 I I I I
I I I I I
2P328
I I I I I
12P329 I I I I
I I I I I
12P330 I I I I
1 I I I I
12P331 I I I I
I
I I I I
2P332
I
i I I I
2P333
I I I I I
I
I I I I
i I I I I
I TOTAL I I I I
I I I I I
118
TOWN OF ITHACA
STATEMENT OF INDEBTEDNESS
SCHEDULE FOR REPORTING VARIABLE RATE,
DISCOUNTED, AND/OR NEGOTIATED BONDS & NOTES
(PLEASE COMPLETE A SEPARATE SCHEDULE FOR EACH DEBT ISSUE)
FISCAL YEAR ENDED 1992 ONLY
CCODE
EDP CODE AMOUNT
-------- ---------
TYPE OF DEBT INSTRUMENT: PLEASE ENTER 1 FOR A
BOND, 2 FOR A BOND ANTICIPATION NOTE,
OR 3 FOR OTHER NOTES.
6PKOD
AMOUNT OF ISSUE
6PPR
S
WAS THIS ISSUE SOLD COMPETITIVELY OR JHROUGH
NEGOTIATED SALE? PLEASE ENTER 1 IF SOLD
COMPETITIVELY, 2 IF NEGOTIATED SALE.
6PTOS
CREDIT RATING
WHICH ORGANIZATION RATED THE ISSUE?
DATE OF ISSUE
6PDT
MONTH, DAY AND YEAR OF FINAL MATURITY
6PDM
LOCAL FINANCE LAW SECTION 11 SUBSECTION
AUTHORIZING ISSUANCE
6PPU
PURPOSE OF ISSUE
6PPOI
TYPE OF INTEREST RATE: PLEASE ENTER 1 IF FIXED,
2 IF VARIABLE, 3 IF SOLD AT DISCOUNT.
6PTIR
INTEREST RATE ON DATE OF ISSUE
6PIR
PAR VALUE
6PPV
$
PREMIUM AND ACCRUED INTEREST
6PAI
S
AMOUNT OF SALE/TOTAL PROCEEDS
6PSTP
S
LESS:
COST OF ISSUANCE
ORIGINAL ISSUE DISCOUNT
6POID
S
UNDERWRITERS DISCOUNT
6PUD
$
LETTER OF CREDIT
6PLC
S
LIQUIDITY FACILITY
6PLF
S
OTHER COSTS OF ISSUANCE
6POCI
S
TOTAL COSTS OF ISSUANCE
6PTC
$
NET PROCEEDS AVAILABLE FOR PURPOSE OF ISSUE
6PNP
S
119
TOWN OF ITHACA
SCHEDULE FOR REPORTING ALL INSTALLMENT
PURCHASE CONTRACTS/CERTIFICATES OF PARTICIPATION (COPS)
(COMPLETE A SEPARATE SET OF FORMS FOR EACH TRANSACTION)
FISCAL YEAR ENDED 1993 ONLY
CCODE
PURCHASE CONTRACTS EDPCODE AMOUNT
------------------ ------- ---------
PURPOSE IBM System 36 C:omput-pr 3PPIO 40,540
(IDENTIFY CAPITAL IMPROVEMENT/PURCHASE)
NAME OF VENDOR TRM PLEASE ENTER 1 IF THE
CONTRACT WAS FINANCED BY VENDOR FINANCING OR ENTER 2 IF
NON -VENDOR THIRD PARTY FINANCING WAS UTILIZED. 3PVEND
COST OF CAPITAL IMPROVEMENT (EXCLUDING FINANCING COST)
DATE OF CONTRACT
DATE OF FIRST PAYMENT ON CONTRACT
DATE OF LAST PAYMENT ON CONTRACT
FINANCING TERMS
---------------
DOWNPAYMENT
3PCCI S
SPDC
3PFP
3PLP
1
03/30/90
04/07/90
04/07/ 95
3PDP 5 0
INTEREST RATE SET FORTH IN INSTALLMENT PURCHASE CONTRACT 3PIPIR 8.15 %
TOTAL PRINCIPAL AMOUNT OF INSTALLMENT PURCHASE CONTRACT
(EXCLUDING INTEREST) 3PAIPC $ 37.,649
AMOUNT OF CURRENT YEAR PRINCIPAL PAYMENT ON CONTRACT 3PCYPP S 8,952
(PLEASE COMPLETE AN AMORTIZATION SCHEDULE ON THE
FOLLOWING PAGE FOR EACH INSTALLMENT PURCHASE CONTRACT.)
TOTAL AMOUNT OF UNPAID PERIODIC PAYMENTS (EXCLUDING
INTEREST) OUTSTANDING AT THE END OF THE CURRENT YEAR
LENGTH OF THE INSTALLMENT PURCHASE CONTRACT
CERTIFICATES OF PARTICIPATION (COPS)
------------------------------------
WERE COPS ISSUED IN CONNECTION WITH THIS INSTALLMENT
PURCHASE CONTRACT? (PLEASE ENTER -1 IF YES, 2 IF NO.)
IF COPS WERE ISSUED, WERE THEY SOLD AT A
COMPETITIVE OR NEGOTIATED SALE?
(PLEASE ENTER 1 IF COMPETITIVE, 2 IF NEGOTIATED.)
NAME OF ISSUER OF COPS
Ie\uG11l���il��Iil����Y11��7
NET INTEREST RATE FOR COPS
WAS THIS AN AGGREGATED OR POOLED ARRANGEMENT? (PLEASE
ENTER 1 IF AGGREGATED, 2 IF POOLED, OR 3 IF NEITHER.)
120
3PUPP S 10,554
3PLIPC 5 YRS
3PCOPS
3PCOPCN
3PCOPNM
3PCOPPR $
3PCOPIR
3PCOPAP
TOWN OF ITAACA
AMORTIZATION SCHEDULE FOR
INSTALLMENT PURCHASE CONTRACTS
AMOUNT OF PRINCIPAL TO BE REDEEMED IN (THE LAST TWO YEARS OF THE EDP CODE
CORRESPOND TO THE FISCAL YEAR END)
CCODE
EDPCODE
3P93
3P94
3P95
3P96
3P97
3P98
3P99
3P00
3P01
3P02
3P03
3PO4
3P05
3P06
3P07
PRINCIPAL AMOUNT DUE
--------------------
8,952
9,709
845
121•
CCODE
EDPCODE PRINCIPAL AMOUNT DUE
3P08
3P09
3P10
3P11
3P12
3P13
3P14
3P15
3P16
3P17
3P18
3P19
3P20
3P21
3P22
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
GENERAL MUNICIPAL LAW SECTION 10 AS AMENDED BY CHAPTER 708 LAWS OF 1992
LISTS ELEVEN TYPES OF SECURITIES WHICH MAY BE PLEDGED FOR
COLLATERALIZATION. PLEASE PUT A 1 IN THE RESPONSE COLUMN ON THE LINE(S)
NEXT TO TO THE TYPE(S) OF SECURITIES USED BY BANKS AS COLLATERAL FOR
YOUR DEPOSITS.
ELIGIBLE SECURITIES
-------------------
EDPCODE RESPONSE
1.
OBLIGATIONS ISSUED BY THE UNITED STATES OF
9ZSEC01 1
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
SPONSORED CORPORATION OR OBLIGATIONS FULLY
INSURED OR GUARANTEED AS TO THE PAYMENT OF
PRINCIPAL AND INTEREST BY THE UNITED STATES OF
AMERICA, AN AGENCY THEREOF OR A UNITED STATES
GOVERNMENT SPONSORED CORPORATION.
2.
OBLIGATIONS ISSUED OR FULLY GUARANTEED BY THE
9ZSECO2
INTERNATIONAL BANK FOR RECONSTRUCTION AND
DEVELOPMENT, THE INTER -AMERICAN DEVELOPMENT
BANK, THE ASIAN DEVELOPMENT BANK, AND THE
AFRICAN DEVELOPMENT BANK.
3.
OBLIGATIONS PARTIALLY INSURED OR GUARANTEED BY
9ZSEC03
ANY AGENCY OF THE UNITED STATES OF AMERICA, AT
A PROPORTION OF THE MARKET VALUE OF THE
OBLIGATION THAT REPRESENTS THE AMOUNT OF THE
INSURANCE OR GUARANTY.
4.
OBLIGATIONS ISSUED OR FULLY INSURED OR
9ZSEC04 1
GUARANTEED BY THIS STATE, OBLIGATIONS BY A
MUNICIPAL CORPORATION, SCHOOL DISTRICT OR
DISTRICT CORPORATION OF THIS STATE OR
OBLIGATIONS OF ANY PUBLIC BENEFIT CORPORATION
WHICH UNDER A SPECIFIC STATE STATUTE MAY BE
ACCEPTED AS SECURITY FOR DEPOSIT OF PUBLIC
MONEYS.
5.
OBLIGATIONS ISSUED BY STATES (OTHER THAN THIS
9ZSEC05
STATE) OF THE UNITED STATES RATED IN ONE OF THE
THREE HIGHEST RATING CATEGORIES BY AT LEAST ONE
NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
6.
OBLIGATIONS OF PUERTO RICO RATED IN ONE OF
9ZSEC06
THREE HIGHEST RATINGS CATEGORIES BY AT LEAST
ONE NATIONALLY RECOGNIZED STATISTICAL RATING
ORGANIZATION.
122
SCHEDULE OF SECURITIES FOR COLLATERALIZATION
ELIGIBLE SECURITIES
-------------------
EDPCODE RESPONSE
7.
OBLIGATIONS OF COUNTIES, CITIES, AND OTHER
9ZSECO7
GOVERNMENTAL ENTITIES OF ANOTHER STATE HAVING
THE POWER TO LEVY TAXES THAT ARE BACKED BY THE
FULL FAITH AND CREDIT OF SUCH GOVERNMENTAL
ENTITY AND RATED IN ONE OF THE THREE HIGHEST
RATING CATEGORIES BY AT LEAST ONE NATIONALLY
RECOGNIZED STATISTICAL RATING ORGANIZATION.
8.
OBLIGATIONS OF DOMESTIC CORPORATIONS RATED IN
9ZSECO8
ONE OF THE TWO HIGHEST RATING CATEGORIES BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION.
9.
ANY MORTGAGE RELATED SECURITIES, AS DEFINED IN
9ZSEC09
THE SECURITIES EXCHANGE ACT OF 1934, AS
AMENDED, WHICH MAY BE PURCHASED BY BANKS UNDER
THE LIMITATIONS ESTABLISHED BY FEDERAL BANK
REGULATORY AGENCIES.
10.
COMMERCIAL PAPER AND BANKERS' ACCEPTANCES
9ZSEC1O
ISSUED BY A BANK (OTHER THAN THE BANK WITH
WHICH THE MONEY IS BEING DEPOSITED OR INVESTED)
RATED IN THE HIGHEST SHORT-TERM CATEGORY BY AT
LEAST ONE NATIONALLY RECOGNIZED STATISTICAL
RATING ORGANIZATION AND HAVING MATURITIES OF
NOT LONGER THAN SIXTY DAYS FROM THE DATE THEY
ARE PLEDGED.
11.
ZERO-COUPON OBLIGATIONS OF TEH UNITED STATES
9ZSEC11
GOVERNMENT MARKETED AS "TREASURY STRIPS."
12. LETTERS OF CREDIT
13. SURETY BONDS
123
9ZSEC12
9ZSEC13
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
OTHER THAN RESERVE FUNDS
EDPCODE
AMOUNT
CASH:
ON HAND
9Z2001
700
DEMAND DEPOSITS
9Z2021
.302,291
TIME DEPOSITS
922011
1,825,42T-
, ,TOTAL
TOTAL
2,128,414
COLLATERAL:
- FDIC INSURANCE
9Z2014
100,000
- SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
9Z2014A
(2) HELD BY THIRD PARTY CUSTODIAL BANK
9Z2014B
2,028,414
(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
800,000
*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
124
SCHEDULE OF TIME DEPOSITS AND INVESTMENTS
RESERVE FUNDS
CASH (ALL RESERVE FUNDS):
ON HAND
DEMAND DEPOSITS
TIME DEPOSITS
TOTAL
COLLATERAL:
- FDIC INSURANCE
- SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
INVESTMENTS CALL RESERVE FUNDS)
- SECURITIES (450)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) IN POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
- REPURCHASE AGREEMENTS CALL RESERVE FUNDS) (451)
*BOOK VALUE (COST)
*MARKET VALUE AT BALANCE SHEET DATE
*SECURITIES LOCATED:
(1) POSSESSION OF MUNICIPALITY
(2) HELD BY THIRD PARTY CUSTODIAL BANK
(3) HELD BY TRADING COUNTER PARTNER
125
EDPCODE AMOUNT
9Z2301
9Z2311
9Z2321
20.216
9Z2324 20,216
9Z2324A
9Z2324B 20,216
9Z2324C
9Z4521
9Z4522
9Z4524A
9Z4524B
9Z4524C
9Z4531
9Z4532
9Z4534A
9Z4534B
9Z4534C
THIS FORM MUST BE COMPLETED UNLESS THESE FINANCIAL
STATEMENTS WILL BE AUDITED BY AN INDEPENDENT PUBLIC ACCOUNTANT.
BANK RECONCILIATION
INCLUDE ALL CHECKING, SAVINGS AND C.D. ACCOUNTS
BANK ADD: LESS: ADJUSTED
ACCOUNT BANK DEPOSITS OUTSTANDING BANK
NUMBER BALANCE IN TRANSIT CHECKS BALANCE
TOTAL ADJUSTED BANK BALANCE
PETTY CASH
ADJUSTMENTS (SPECIFY)
TOTAL CASH
TOTAL.CASH BALANCE ALL FUNDS
* MUST BE EQUAL
EDP CODE
9ZCASH
9ZCASHB
126
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 S
TOTAL TAXES AND OTHER ITEMS ON WARRANT S
DEDUCT:CANCELLATIONS AND ADJUSTMENTS C
DEDUCT:OTHER
TOTAL TAXES AND OTHER ITEMS
TO BE COLLECTED S
DEDUCT TOTAL TAXES AND OTHER ITEMS
ACTUALLY COLLECTED
UNCOLLECTED TAXES AND OTHER ITEMS 5
TAX COLLECTION PERFORMANCE (A DIVIDED BY B)
NEAREST HUNDREDTH PERCENT
(B)
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 S 5 5 S
PRIOR YEARS:
TOTAL
127
S_
S �$
AMOUNT
TOTAL
TOWN OF ITHACA
LOCAL GOVERNMENT QUESTIONNAIRE
EDP
CODE RESPONSE
----- ---------
WILL OR HAVE THE FINANCIAL STATEMENTS FOR YOUR
LOCAL GOVERNMENT BE INDEPENDENTLY AUDITED?
(IF YES ENTER 1, IF NO ENTER 2) 9ZAC0 1
2. IF THE ANSWER TO QUESTION 1 ABOVE IS YES,
PLEASE COMPLETE THE FOLLOWING:
NAME OF AUDITING FIRM C:insrhi, Dieters Hagen 9ZIAC
Little, and Mickelson
ADDRESS OF AUDITING FIRM
STREET Terrare Bill
CITY Ithaca,
STATE AND ZIP CODE New York 14850
3. DOES YOUR LOCAL GOVERNMENT PARTICIPATE IN AN
INSURANCE POOL WITH OTHER LOCAL GOVERNMENT?
CIF YES ENTER 1, IF NO ENTER 2) 9ZLY31 2
4. IF THE ANSWER TO QUESTION 3 ABOVE IS YES,
PLEASE COMPLETE THE FOLLOWING:
NAME OF POOL
TYPE OF INSURANCE
128
TOWN OF ITHACA
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1993
TOTAL TOTAL
NUMBER OF CLAIMS AMOUNT OF CLAIMS
EDPCODE NUMBER EDPCODE AMOUNT
CLAIMS PENDING
-BEGINNING OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY
9ZTR15
* 3
9ZTR16
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY
9ZTR10
-0-
9ZTR11
PLUS:
NOTICES FILED DURING YEAR
*OTHER THAN
4
CODEFENDANT/THIRD PARTY
9ZTR25
9ZTR26
*INVOLVING CODEFENDANT/
THIRD PARTY DEFENDANT
9ZTR20
9ZTR21
LESS:
- CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY
9ZTR30
1
9ZTR31
* BY INSURANCE CARRIER
9ZTR40
1
9ZTR41
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY
9ZTR50
1
9ZTR51
* BY INSURANCE CARRIER
9ZTR60
1
9ZTR61
* BY JUDGMENT
9ZTR70
9ZTR71
- OTHER
9ZTR80
9ZTR81
EQUALS:
CLAIMS PENDING
-END OF YEAR
*CLAIMS OTHER THAN
CODEFENDANT/THIRD PARTY 9ZTR95 2 9ZTR96
*CLAIMS INVOLVING
CODEFENDANT/THIRD PARTY 9ZTR90 9ZTR91
129
* $178,585
-0- .
61,979
16,383
355
45,000
176,615
TOWN OF ITHACA
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR ENDED 1993
AMOUNT PAID
EDPCODE ON CLAIMS
- CLAIMS DISPOSED OF DURING
YEAR PRIOR TO COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR32
* BY INSURANCE CARRIER 9ZTR42
EDPCODE
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR54
• BY INSURANCE CARRIER 9ZTR64
* BY JUDGMENT 9ZTR74
* OTHER 9ZTR84
EDPCODE
- CLAIMS DISPOSED OF DURING
YEAR AFTER COMMENCEMENT
OF COURT ACTION:
* BY LOCALITY 9ZTR52
* BY INSURANCE CARRIER 9ZTR62
• BY JUDGMENT 9ZTR72
,*.OTHER 9ZTR82
16,383
355
GULUMN (1J
NUMBER
ON CLAIMS # EDPCODE
1
COLUMN (3)
AMOUNT PAID
ON CLAIMS
1
1
-0-
-0-
9ZTR56
9ZTR66
9ZTR76
9ZTR86
EDPCODE
9ZTR58
9ZTR68
9ZTR78
9ZTR88
COLUMN (2)
MUNICIPALITY
EQUITABLE
SHARE
45,000
176,615
-0-
-0-
COLUMN (4)
AMOUNT PAID
GREATER THAN
MUNICIPALITY
EQUITABLE
SHARE ##
-0-
-0-
-0-
-0-
# 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.
## THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE
MUNICIPALITY'S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY
OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT:
NOTICE OF .TORT CLAIMS REPORT PREPARED ON
cr
NAME
loan Lent Noteboom
Town Clerk
TITLE
March 8, 1994 BY
DATE
126 East Seneca Street, Ithaca, New York 14850
ADDRESS
( 607 )
130
273-1721
PHONE NUMBER
NOTES TO FINANCIAL STATEMENTS
NOTICE OF TORT CLAIMS
FOR THE FISCAL YEAR'ENDED 1993
Page 129:
Claims Pending Beginning of Year differs from the claims ending on
the 1992 report because a claim was determined to be settled
previous to the end of 1992, but the claim was actually settled on
February 2, 1993 with notification after this report was submitted
with the financial report.
Claims Pending Beginning 1993:
Name/Description
10/5/88
7/28/92
12/12/92
Notices Filed During Year:
Name/Description
7/1/93
3/21/93
8/20/93
10/11/93
No.
Amount
1
$176,615.00
1
,616.00
1
355.00
No.
Amount
1
$ 45,000.00
1
596.00
1
16,383.00
1
Undetermined
Claims Disposed of During Year Prior to Commencement of Court
Action:
By Locality:
Name/Description No. Amount
8/20/93 1 $ 16,383.00
By Insurance Carrier:
12/12/92 1 $ 355.00
Claims Disposed of During Year After Commencement of Court Action:
By Locality:
Name/Description No. Amount
7/1/93 1 $ 45,000.00
10/5/88 1 176,615.00
Notes: Tort Claims
Page 2.
Claims Pending End of Year:
Name/Description
3/21/93
10/11/93
No. Amount
1 $ 596.00
1 Undetermined
TOWN OF ITHACA
NOTES TO FINANCIAL STATEMENTS
For the Fiscal Year Ended December 31, 1992
I. SUMMARY 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 for 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 acccounted 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:
TOWN OF ITHACA PAGE 2
1. Fund Cateqories
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 district assessments.
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 Proiects 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 Agency Fund - used to account for funds held in trust
for subsequent distributions, transmittal or release to other
governments, individuals, or to other funds.
TOWN OF ITHACA PAGE 3
C. Account Groups
* General Fixed Assets - used to account for land, buildings,
improvements other than buildings, and equipment utilized for
general government purposes.
* General Lona -Term Debt Group of Accounts - used to account for
all long-term debt including serial bonds, installment payments,
accrued vacation time, and unbilled retirement.
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 are 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"
retirement payment from fiscal years 1988 and 1989, which is reduced
annually for 1990 and the 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 a liability.
f. General Fund received surplus revenues in several areas for 1993.
Mortgage Tax - Surplus of $77,224 or 440 over budget. This is due to
a large number of home owners re -financing their mortgages. Non -
Property Tax - Surplus of $627,094 or 100% over budget.. In 1993 the Town
of Ithaca began accruing the fourth quarter sales tax. This was a one-
time "windfall" revenue. These surplus funds were placed in reserve.
Interest & earnings - surplus of $14,124 or 140% due to interest earned
on other surplus revenues.
TOWN OF ITHACA
D. PROPERTY TAXES
PAGE 4
Real property taxes are levied as of January 1st, and become a lien on
that date. Property owners can elect to pay their taxes using one of
two options.
Taxpayers may elect to pay their bill in two installments equal to
1/2 the total bill, plus a 2.5% processing fee. If the installment
option is selected, the first payment is due between January 1 and
January 15, without penalty, or between January 16 and January
20, with 1% interest on 1st installment amount only (election to pay in
installments ceases January 20). The second installment is due on or
before July 1, payable to the County Division of Budget & Finance.
Taxpayers may elect to pay their tax bill in full. Using this method,
taxes are collected during the period January 1, to January 31, at
face value and from February 1, to May 31, with interest added. 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.
2. Encumbrances
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.
TOWN OF ITHACA
3. Budget Basis of Accounting
PAGE 5
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 with recording
these assets.
No depreciation has been provided on general fixed assets nor has
interest on general fixed assets construction in progress been
capitalize.
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 were
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.
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.
TOWN OF ITHACA
PAGE 6
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.
F. POST-RETIREMENT BENEFITS
In addition to providing pension benefits, the Town of Ithaca provides
health coverage for retired employees and dependent survivors.
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 1993
$8,906.76 was paid from the General Townwide Fund on behalf of 4
retirees and $2,165.16 was paid from the General Outside Village Fund on
behalf of 1 retiree and $15,699.12 was paid from the Highway Fund on
behalf of 8 retirees.
II. 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 must be 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:
Deposits. All deposits including certificates of deposit are
carried at cost or cost plus accrued interest.
TOWN OF ITHACA
ACCOUNT NAME
General Town Wide-ck
General Outside Village-ck
Highway- ck
Water & Sewer-ck
Lighting-ck
Fire Protection-ck
Capital Projects-ck
Trust & Agency-ck
General -Super 7-sav
PAGE 7
12/31/93
ACCT. # BANK SECURITY
BALANCE
01-201-002604
$ 4,167
F
01-101-056567
10,431
F
02-201-002604
6,932
F
04-201-002604
264,626
F & C
05-101-056567
41
F
02-101-056567
33
F
10-201-056567
105
F
05-201-002604
15,951
F
12-201-002604
1,845,637
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.
GOVERNMENT BONDS
$1,000,000 Federal Home Loan Banks rate 4.540, maturity
6/21/96, market value 1,000,000.
$1,000,000 US Treasury Notes, rate 7.625%, maturity
05/31/96, market value $1,073,750.
MUNICIPAL BONDS
$225,000 Alfred Almond N.Y. Central School Dist., rate 6.05%,
maturity 6/15/2000, market value $249,658.
$240,000 Hamburg, N.Y. Central School Dist., rate 6.10%, maturity
5/15/02, market value $270,088.80.
$250,000 Pine Bush N.Y. Central School Dist., rate 5.95%,
maturity 6/15/99, market value $274,318.
$225,000 Red Creek N.Y. Central School Dist., rate 5.875%,
maturity 6/15/99, market value $246,064.
$275,000, Brunswick N.Y. Central School Dist., rate 5.875%,
maturity 06/15/99, market value $300,745
$475,000 Camden N.Y. Central School Dist., rate 5.875%
maturity 06/15/01, market value $525,464
$300,000 Camden N.Y. Central School Dist., 5.875%, maturity
06/15/02, market value 333,192
$200,000 Ithaca Town N.Y. Public Improvement Bond, rate
6.625% maturity 07/15/97, market value 218,886
$200,000 Ithaca Town N.Y. Public Improvement Bond, rate
6.625% maturity 07/15/98 market value 222,466
TOWN OF ITHACA PAGE 8
Repurchase Agreement: With Tompkins County Trust Company,
rate 2.90% for 60 days, $800,000 par value in the following
denominations:
800,000 U.S.T. Notes, due 05/31/96, rate 7.625%;
2. Chances in General Fixed Assets:
Type
Balance
Additions
Deletions
Balance
12/31/92
12/31/93
K101 Land
32,842
38,800
-0-
71,642
K102 Build
389,484
-0-
-0-
389,484
K104 Equip
1,284,807
142,507
32,449
1,394,865
TOTALS
1,707,133
181,307
32,449
1,855,991
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 employees to
contribute and benefits to employees are governed by the New York
State Retirement and Social Security Law (NYSRSSL). The System
offers a wide range of plans and benefits which are related to years
of service, 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 and temporary
employees, participate in the System. The System is noncontributory
for employees who joined the Employees' Retirement System prior to
July 27, 1976. All others contribute 30 of their gross salary.
Employee contributions are deducted by employers from employees'
paychecks and are sent to the Employees's Retirement System. All Town of
Ithaca employees are eligible for membership in the System. All employees
employed in a full-time, regular position and who commenced employment after
June 30, 1976 are mandatory members.
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 in accordance with funding requirements determined by
the System's actuary. Employers were required to remit payment in full by
June 30.
Since 1989, and future years, the System's billings have been based on Chapter
62 of the Laws of 1989 of the State of New York.
TOWN OF ITHACA
PAGE 9
This legislation required participating employers to make 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
wereto 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, keeping December 15th as the
payment date for amounts due for each succeeding year's liability and
portion of the amortized amount. Any under or over payment of the projected
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.
Effective April 1, 1990, the State legislature amended the Retirement and
Social Security Law by enacting Chapter 210 Laws of 1990 which mandated a
change to a different actuarial funding method for the System. The Systems
changed from the aggregate cost funding method to a modified projected unit
credit funding method. This new method utilized a rolling amortization
period for differences between actuarial assets and actuarial accrue
liabilities, of which approximately 17% of such differences were recognized
each year in determining the funding amount. As a result of the legislated
changes for the year ended March 31, 1991, EARS employer contributions were
generally lower than would have been the case under the aggregate cost
funding method. However, over the long-term, employer contributions are
expected to be higher under the modified projected unit credit funding
method than under the aggregate cost method.
Further, the legislation allows the reduction of non -State annual payments
for prior year employer contributions being amortized over 17 years by any
yearly surplus (estimated funding credits) resulting from the rolling
amortization. At .March 31, 1991, the System established a reserve for
funding credits of $190 million, reducing employer contributions
receivable based upon an actuarially determined estimate of 1992 employer
contributions that were not received under the modified projected unit credit
funding method.
The prior year contributions consist of non -State employer contributions
receivable for the fiscal years ended March 31, 1989 and 1988 and the State's
contribution receivable for the fiscal years ended March 31, 1986 and 1985.
Pursuant to Chapter 178 of the Laws of 1991 the State Legislature
authorized local governments to make available a retirement
incentive program with an estimated total cost of $47,336.80 for 2
Town of Ithaca employees.
The cost of the program is billed and paid over five years beginning
December 15, 1992 and includes interest at 8.75%. This liability is
accounted for in General Long -Term Debt.
TOWN OF ITHACA
PAGE 10
The total pension liability for services rendered by covered employees
of the Town of Ithaca during the current fiscal year includes the employers'
share of GTLI plus payment for the tier changes of 2 employees amounting to
$12,245. An amount of $24,168, was paid by employees as a current contribution.
Payments representing 1.41% and 2.78%, respectively, of the covered salaries
paid.
The total unpaid liability at the end of the fiscal year was $57,136
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, 1991 for the
Employee's Retirement System determined through an actuarial valuation
performed as of that date is $40.08 billion. The net assets available
to pay benefits at that date is $42.91 billion. The Town's employer
contribution requirement was less than 10 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. As of 12/31/93 the Town of Ithaca had no short-term debt.
3.Long-Term Debt
a. On December 31, 1993 the total outstanding indebtedness of the
Town of Ithaca aggregated $9,608,384. Of this amount,
$-0- was subject to the Town's constitutional debt limit
and represented 0% of its debt limit.
TOWN OF ITHACA
PAGE 11
b. Serial Bonds - The Town of Ithaca borrows money in order to
acquire land, 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. The provision to be made
in future budgets for capital indebtedness represents the amount
exclusive of interest, authorized to be collected in future
years from taxpayers and others for liquidation of the long-term
liabilities.
C. Other Long -Term Debt - In addition to the above long-term debt the
Town of Ithaca had the following noncurrent liabilities:
* Due to Employee's Retirement System: Represents the concurrent
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.
d. Summary Lona -Term Debt - The following is a summary of long-term
liabilities outstanding at December 31, 1992 by fund type and
account group:
General Long -Term
Liability Debt Account Group
Serial Bonds $9,608,384
Installment Purchase 11,238
Unbilled Retirement 73,075
Compensated Absences 64,353
TOTAL GLTDAG $9,757,050
TOWN OF ITHACA
PAGE 12
e. The following is summary of changes in long-term liabilities
for the period ended December 31, 1993:
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 Outstg
Issue Date Amount Rate (%) Final Balance
Maturity
WATER FUND
E. State St.
1976 Water Impr.
1983 Publ Impr-W
1984 Water Impr.
1989 Publ Impr-W.
1991 Publ Impr-W.
SEWER FUND
1976 Sewer Impr.
1983 Publ Impr-S.
Joint Sewer
1984 Sewer Impr.
1989 Publ Impr-S.
1991 Publ Impr-S.
TOTAL
02/01/54
Balance
12/31/93
Increases
Decreases
Balance
12/31/93
Water & Sewer
234,000
6.00%
03/01/03
67,500
Serial Bonds
$10,396,191
0
787,807
9,608,384
Unbilled
550,000
6.80%
05/15/06
375,000
Retirement
89,100
15,939
31,963
73,076
Installment
2,337,000
6.625%
07/26/11
2,153,000
Purchases
21,481
0
10,243
11,238
Compensated
429,828
7.10%
06/01/98
135,660
Absences
72,488
28,912
37,048
64,352
TOTAL LONG
180,000
6.80%
05/15/06
126,000
TERM DEBT
$10,579,260
44,851
867,061
9,757,050
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 Outstg
Issue Date Amount Rate (%) Final Balance
Maturity
WATER FUND
E. State St.
1976 Water Impr.
1983 Publ Impr-W
1984 Water Impr.
1989 Publ Impr-W.
1991 Publ Impr-W.
SEWER FUND
1976 Sewer Impr.
1983 Publ Impr-S.
Joint Sewer
1984 Sewer Impr.
1989 Publ Impr-S.
1991 Publ Impr-S.
TOTAL
02/01/54
150,000
2.600
02/01/94
4,500
09/01/76
234,000
6.00%
03/01/03
67,500
05/01/83
172,172
7.10%
06/01/98
54,340
05/15/86
550,000
6.80%
05/15/06
375,000
03/01/89
1,246,000
7.300
03/01/08
1,000,160
07/26/91
2,337,000
6.625%
07/26/11
2,153,000
09/01/76
1,733,000
6.00%
03/01/03
332,500
05/01/83
429,828
7.10%
06/01/98
135,660
05/15/86
2,100,000
6.80%
05/15/06
1,449,000
05/15/86
180,000
6.80%
05/15/06
126,000
03/01/89
1,334,000
7.30%
03/01/08
1,089,840
07/26/91
2,128,000
6.625%
07/26/11
1,962,000
$ 8,749,500
* Excludes SCLIWC Bond debt outstanding of $858,890 which is paid
from water benefit assessments and water rents which the Town remits
to SCLIWC.
TOWN OF ITHACA
g. The following table summarizes the Town of Ithaca's future
debt service requirements as of December 31, 1993.
Serial Bonds
Year ending date:
Principal
Interest
1994
839,114
629,717
1995
844,114
563,451
1996
824,114
517,183
1997-2001
2,695,000
1,937,268
2002-2006
2,715,000
1,033,859
2007-2011
1,550,000
270,338
C. INTERFUND RECEIVABLES AND PAYABLES
Interfund receivables and payables at 12/31/93 were as follows.
Receivable Payable
General Townwide 275
General Outside Village 1,914
Trust and Agency 2,189
Totals 2,189 2,189
D. FUND EQUITY
PAGE 13
1. Reserves
The Highway fund equity includes reserve funds established for
highway machinery. The balance at the end of 1993 was $54,051
This reserve fund was established by the 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
increased by $587.80 interest earned and $33,835 unexpended
machinery appropriations for 1993.
2. Fund Equity
The General Townwide Fund equity includes reserve funds established
for buildings. This reserve fund was established by Board resolution
on September 13, 1993 and will be funded from surplus funds. The
balance at the end of 1993 was 627,094 which consisted of 250,000
surplus funds transferred per Town Board resolution of 12/30/93 and
377,094 in surplus county sales tax.
E. LEASE COMMITMENTS AND LEASED ASSETS
The Town of Ithaca leases computer and fax equipment under
installment purchase lease agreements. Total expenditures on such
leases for the fiscal year ended December 31, 1993, were
approximately $10,018 plus interest. All installment purchase
agreements contain "Non -appropriation" clauses, so there is no future
non -cancelable lease commitment.
TOWN OF ITHACA PAGE 14
III. JOINT VENTURES
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.
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 cost allocated to the Town of Ithaca will be 41.5740
of the total.
BARNEY. GROSSMAN. ROTH & DUBOW
ATTORNEYS AT LAW (c(aFly 315 NORTH TIOGA STREET _
JOHN C. BARNEY
PETER G. GROSSMAN
NELSON E. ROTH
DAVID A. DUBOW
RANDALL B. MARCUS
HUGH C. KENT
I MARY K. FLECK
Ciaschi, Dieters -Hagen,. Little
and Mickelson
Terrace Hill
Ithaca, New York 14850
Dear Sirs and Ladies:
P.O. BOX 6556
ITHACA, NEW YORK 14851-6556
(607) 273-6841
May 5, 1993
Re: Town of Ithaca
FACSIMILE
(607) 272-8806
(NOT FOR SERVICE OF PAPERS)
In response to the request of Mrs. Shirley Raffensperger, Town Supervisor of the Town
of Ithaca, we wish to advise you as follows:
1. We are representing the Town of Ithaca in several litigated matters. The matters
include the following:
(a) Village of Cayuga' Heights. The Town is the plaintiff in an action against the Village
of Cayuga Heights seeking to enforce a contract to provide sewer processing for sewage from
the northeast section of the Town. The Town is prosecuting this action vigorously. If the Town
wins it will mean that the Village of Cayuga Heights will have to process all sewage from any
new construction in the former northeast sewer district in the Town of Ithaca. If the Town loses
we do not anticipate that there will be any monetary impact on the Town itself although it will
have an impact on the ability of people to obtain sewage treatment for any new construction in
the portion of the Town served by the Cayuga Heights Sewage Treatment Plant. We have
entered into serious settlement negotiations whereby a certain number of sewer units will be
available to the Town. We are optimistic that those. settlement negotiations will be concluded
within the next couple of weeks.
(b) Prudence matter. The Town Board of Zoning Appeals is a defendant in an action
brought by Frank Prudence pursuant to CPLR Article 78 claiming the Board improperly denied
a requested interpretation of the Zoning Ordinance. The matter is being defended vigorously
by the Town. Even if the Town were to lose, however, there does not appear to be any
significant monetary impact. The result, if there was a loss, would be to permit certain activities
N
May 5, 1993
Page 2
in Mr. Prudence's buildings that the Town believes the Zoning Ordinance does not permit.
(c) Baldassare matter. The Town Planning Board is a defendant in an action brought
by Mr. Baldassare claiming the Planning Board improperly refused to favorably recommend the
granting of a special approval by the Board of Zoning Appeals for the institution of a chicken
carry -out facility on Elmira Road. Again, this matter is being contested vigorously by the
Town. Again, it is not anticipated that the results of this case will have any significant monetary
impact on the Town, win or lose.
(d) Zoning enforcement matters. In addition to the items mentioned above the Town is
either involved in or contemplating becoming involved in actions against several property owners
in the Town for violations of either the Zoning Ordinance, the Unsafe Buildings Law, or the
Town's junk ordinance. None of these cases would appear to create monetary liabilities on the
part of the Town other than for the cost of pursuing them.
(e) Personal injury actions. Claims have been made against the Town for personal
injuries in one or two cases. In each instance, however, the claim appears to be covered by
insurance for the Town and it is not anticipated that there will be any monetary loss to the
Town.
2. We confirm Mrs. Raffensperger's understanding regarding disclosure pursuant to the
Statements of Financial Accounting Standards No. 5.
3. As of December 31, 1992 the fees and disbursements that were due our law firm
were $21,485.25. This amount was billed to the Town in January of 1993 and paid by the
Town.
If there is any further information that you need please do not hesitate to get in touch
with me.
Yours very truly,
JCB:bc
xc: Honorable Shirley Raffensperger /
Ms. Sally Alario
BARNEY. GROSSMAN, ROTH & DUBOW
Ciaschi, Dieters -Hagen; Little
& Mickelson
Terrace Hill
Ithaca, New York 14850
FACSIMILE_
(607) 272.8806
(NOT FOR SERVICE OF PAPERS)
Re: Southern Cayuga Lake Intermunicipal Water Commission
Dear Sirs and Ladies:
This letter is forwarded to you at the request of Mrs. Shirley Raffensperger, Treasurer
of the Southern Cayuga Lake Intermunicipal Water Commission.
We are aware of two matters in litigation, one which relates to a claim for water damage
in the Village of Lansing and the other relates to a claim for personal injuries of a party falling
into a water control pit. In each instance the claim is being handled by attorneys for the
Commission's insurance carrier. We do not anticipate any liability to the Commission resulting
from either claim.
Aside from the two claims mentioned above, we are not aware of any other claim,
judgment, or contract which may be in dispute.
As of December 31, 1992, the fees and disbursements that were due our law firm were
$464.00. This amount was billed to Southern Cayuga Lake Intermunicipal Water Commission
in January of 1993 and paid by the Commission.
If there is anything further that you need please don't hesitate to let us know.
Very truly yours,
JCB:bc
cc: Honorable Shirley Raffensperger
Mr. Kevin Kauffman
ATTORNEYS AT LAW
315 NORTH TIOGA STREET
P.O. BOX 6556
JOHN C. BARNEY
ITHACA. NEW YORK 14851-6556
PETER G. GROSSMAN
NELHON E Rona
(607) 273-6841
D AVID A. Dueow
RANDALL B. MARCUS
May S, 1993
HUGH C. KENT
MARY K. FLECK
Ciaschi, Dieters -Hagen; Little
& Mickelson
Terrace Hill
Ithaca, New York 14850
FACSIMILE_
(607) 272.8806
(NOT FOR SERVICE OF PAPERS)
Re: Southern Cayuga Lake Intermunicipal Water Commission
Dear Sirs and Ladies:
This letter is forwarded to you at the request of Mrs. Shirley Raffensperger, Treasurer
of the Southern Cayuga Lake Intermunicipal Water Commission.
We are aware of two matters in litigation, one which relates to a claim for water damage
in the Village of Lansing and the other relates to a claim for personal injuries of a party falling
into a water control pit. In each instance the claim is being handled by attorneys for the
Commission's insurance carrier. We do not anticipate any liability to the Commission resulting
from either claim.
Aside from the two claims mentioned above, we are not aware of any other claim,
judgment, or contract which may be in dispute.
As of December 31, 1992, the fees and disbursements that were due our law firm were
$464.00. This amount was billed to Southern Cayuga Lake Intermunicipal Water Commission
in January of 1993 and paid by the Commission.
If there is anything further that you need please don't hesitate to let us know.
Very truly yours,
JCB:bc
cc: Honorable Shirley Raffensperger
Mr. Kevin Kauffman