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HomeMy WebLinkAbout2021 Annual Report Submitted to the NYS ComptrollerAll Numbers in This Report Have Been Rounded To The Nearest Dollar ************************************************************************************************************************************* ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report *** AUTHORIZATION ANNUAL FINANCIAL REPORT For The TOWN of Ithaca County of Tompkins UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2021 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Ithaca Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2020 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2021: *** FINANCIAL SECTION *** (A) GENERAL (B) GENERAL TOWN-OUTSIDE VG (DA) HIGHWAY-TOWN-WIDE (DB) HIGHWAY-PART-TOWN (ES) ENTERPRISE SEWER (EW) ENTERPRISE WATER (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (SL) LIGHTING (TC) CUSTODIAL (V) DEBT SERVICE (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2020 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits All numbers in this report will be rounded to the nearest dollar. 6) Schedule of Energy Costs and Consumption Page 2 Code Description 2020 EdpCode 2021 (A) GENERAL Balance Sheet Assets Cash 2,869,488 A200 4,277,773 Cash In Time Deposits 660,000 A201 2,102,648 Petty Cash 700 A210 700 TOTAL Cash 3,530,188 6,381,121 Accounts Receivable 7,612 A380 60,090 Accrued Interest Receivable 7,396 A381 3,037 TOTAL Other Receivables (net) 15,008 63,127 Due From State And Federal Government 188,766 A410 146,434 TOTAL State And Federal Aid Receivables 188,766 146,434 Due From Other Governments 41,275 A440 490,870 TOTAL Due From Other Governments 41,275 490,870 Prepaid Expenses 70,585 A480 147,493 TOTAL Prepaid Expenses 70,585 147,493 Cash Special Reserves 130,148 A230 729,884 Cash In Time Deposits Special Reserves 1,045,000 A231 258,891 TOTAL Restricted Assets 1,175,148 988,775 TOTAL Assets 5,020,970 8,217,820 OSC Municipality Code 500342300000Page 3 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL 2020 EdpCode 2021Code Description Balance Sheet A600Accounts Payable 125,553210 TOTAL Accounts Payable 125,553210 A601Accrued Liabilities 38,270559,699 TOTAL Accrued Liabilities 38,270559,699 A730Guaranty & Bid Deposits 11,18111,169 TOTAL Other Deposits 11,18111,169 A688Other Liabilities 823,536 A719Disability Insurance 194194 A720Group Insurance 6,8847,527 TOTAL Other Liabilities 830,6147,721 A663Due To County For Tax Levy 426,434 TOTAL Due To Other Governments 0426,434 1,005,233 1,005,618TOTAL Liabilities Deferred Inflows of Resources A691Deferred Inflow of Resources 2,693 A694Deferred Taxes 102,990157,222 TOTAL Deferred Inflows of Resources 102,990159,915 159,915 102,990TOTAL Deferred Inflows of Resources Fund Balance A806Not in Spendable Form 147,49370,585 TOTAL Nonspendable Fund Balance 147,49370,585 A867Reserve for Emp Benefits & Acc Liabilities A870General Reserve 95,897101,315 A878Capital Reserve 724,763969,047 A899Other Restricted Fund Balance 433,545 TOTAL Restricted Fund Balance 1,254,2051,070,362 A913Committed Fund Balance 158,899159,137 TOTAL Committed Fund Balance 158,899159,137 A914Assigned Appropriated Fund Balance 575,482 A915Assigned Unappropriated Fund Balance 149,808149,719 TOTAL Assigned Fund Balance 725,290149,719 A917Unassigned Fund Balance 4,823,3252,406,020 TOTAL Unassigned Fund Balance 4,823,3252,406,020 3,855,823 7,109,212TOTAL Fund Balance 5,020,971 8,217,820TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 4 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Revenues A1001 4,001,7163,039,877Real Property Taxes TOTAL Real Property Taxes 3,039,877 4,001,716 A1081 65,12957,642Other Payments In Lieu of Taxes A1090 7,4907,051Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 64,693 72,619 A1120 2,346,121 Non Prop Tax Dist By County TOTAL Non Property Tax Items 0 2,346,121 A1255 4,3704,600Clerk Fees A1550 425450Public Pound Charges, Dog Control Fees A1710 7,6172,950Public Works Charges A2189 21,48621,048Other Home & Community Services Income TOTAL Departmental Income 29,048 33,898 A2350 101,60595,042Youth Recreation Services, Other Govts TOTAL Intergovernmental Charges 95,042 101,605 A2401 18,97767,884Interest And Earnings A2440 139,145125,469Rental, Other (specify) TOTAL Use of Money And Property 193,353 158,122 A2544 9,5229,371Dog Licenses TOTAL Licenses And Permits 9,371 9,522 A2610 174,623156,173Fines And Forfeited Bail TOTAL Fines And Forfeitures 156,173 174,623 A2665 16,312325Sales of Equipment A2680 17,5411,881Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 2,206 33,853 A2701 5,6071,652Refunds of Prior Year's Expenditures A2706 52,40441,577Grants From Local Governments A2750 87,654 AIM Related Payments A2770 77419,163Unclassified (specify) TOTAL Miscellaneous Local Sources 62,392 146,439 A2801 377,288621,900Interfund Revenues TOTAL Interfund Revenues 621,900 377,288 A3005 382,578297,101St Aid, Mortgage Tax A308960,444St Aid - Other (specify) TOTAL State Aid 357,545 382,578 A47855,332Fed Aid, Disaster Assistance TOTAL Federal Aid 5,332 0 TOTAL Revenues 4,636,932 7,838,384 A5031 399,04523,750Interfund Transfers TOTAL Interfund Transfers 23,750 399,045 TOTAL Other Sources 23,750 399,045 TOTAL Revenues 4,660,682 8,237,429 Page 5 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A10101 93,50591,003Legislative Board, Pers Serv A10104 1,3025,154Legislative Board, Contr Expend TOTAL Legislative Board 96,157 94,807 A11101 170,046162,412Municipal Court, Pers Serv A11104 122,189107,351Municipal Court, Contr Expend TOTAL Municipal Court 269,763 292,235 A12201 85,16482,885Supervisor,pers Serv A12204 1,7103,624Supervisor,contr Expend TOTAL Supervisor 86,509 86,874 A13204 18,00013,494Auditor, Contr Expend TOTAL Auditor 13,494 18,000 A13301 69,18668,861Tax Collection,pers Serv A13304 7,6968,422Tax Collection,contr Expend TOTAL Tax Collection 77,283 76,882 A13401 86,985158,246Budget, Pers Serv A13404 2,289539Budget, Contr Expend TOTAL Budget 158,785 89,274 A14101 136,286130,247Clerk,pers Serv A14104 5,6135,269Clerk,contr Expend TOTAL Clerk 135,516 141,899 A14204 40,39738,661Law, Contr Expend TOTAL Law 38,661 40,397 A14301 92,35891,547Personnel, Pers Serv A14304 21,35623,701Personnel, Contr Expend TOTAL Personnel 115,248 113,714 A14401 332,737316,961Engineer, Pers Serv A14402 37,4063,550Engineer, Equip & Cap Outlay A14404 30,00123,916Engineer, Contr Expend TOTAL Engineer 344,427 400,144 A14604 12,10222,750Records Mgmt, Contr Expend TOTAL Records Mgmt 22,750 12,102 A16201 21,54423,135Operation of Plant, Pers Serv A16204 120,28192,363Operation of Plant, Contr Expend TOTAL Operation of Plant 115,498 141,825 A16504 20,81020,849Central Comm System Contr Expend TOTAL Central Comm System Contr Expend 20,849 20,810 A16604 4,7364,216Central Storeroom Contr Expend TOTAL Central Storeroom Contr Expend 4,216 4,736 A16704 7,0337,157Central Print & Mail Contr Expend TOTAL Central Print & Mail Contr Expend 7,157 7,033 A16801 86,72387,459Central Data Process Pers Serv A16802 16,214 Central Data Process & Cap Outlay A16804 62,25142,067Central Data Process, Contr Expend TOTAL Central Data Process 129,526 165,188 Page 6 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A19104 40,24544,289Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 44,289 40,245 A19204 1,6502,550Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 2,550 1,650 A19504 15,27915,594Taxes & Assess On Munic Prop, Contr Expend TOTAL Taxes & Assess On Munic Prop 15,594 15,279 TOTAL General Government Support 1,698,272 1,763,094 A33101 21,23716,931Traffic Control, Pers Serv A33104 7,0868,931Traffic Control, Contr Expen TOTAL Traffic Control 25,862 28,323 A35104 45,33446,370Control of Animals, Contr Expend TOTAL Control of Animals 46,370 45,334 TOTAL Public Safety 72,232 73,657 A50101 206,983215,526Street Admin, Pers Serv A50104 10,7563,307Street Admin, Contr Expend TOTAL Street Admin 218,833 217,739 A51321 116,254115,255Garage, Pers Serv A51322 5,4762,536Garage, Equip & Cap Outlay A51324 88,41894,462Garage, Contr Expend TOTAL Garage 212,253 210,148 A51824 90,97534,034Street Lighting, Contr Expend TOTAL Street Lighting 34,034 90,975 A5410263,653Sidewalks, Equip & Cap Outlay TOTAL Sidewalks 63,653 0 TOTAL Transportation 528,773 518,862 A71101 349,752352,958Parks, Pers Serv A71102 99,73185,759Parks, Equip & Cap Outlay A71104 146,503219,731Parks, Contr Expend TOTAL Parks 658,448 595,986 A71804 1,9732,698Special Rec Facility, Contr Expend TOTAL Special Rec Facility 2,698 1,973 A73204 285,843196,096Joint Youth Prog, Contr Expend TOTAL Joint Youth Prog 196,096 285,843 A74104 15,00015,000Library, Contr Expend TOTAL Library 15,000 15,000 A75101 1,0001,000Historian, Pers Serv TOTAL Historian 1,000 1,000 A75504 4,3392,828Celebrations, Contr Expend TOTAL Celebrations 2,828 4,339 A79892 78,000152,957Other Culture And Rec, Equip & Cap Outlay TOTAL Other Culture And Rec 152,957 78,000 TOTAL Culture And Recreation 1,029,027 982,141 A80201 69,48967,489Planning, Pers Serv Page 7 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (A) GENERAL Code Description 2020 EdpCode 2021 Expenditures A80204 11,6751,774Planning, Contr Expend TOTAL Planning 69,263 81,164 A85401 2,95545,092Drainage, Pers Serv A85402 6,35019,940Drainage, Equip & Cap Outlay A85404 14,15019,619Drainage, Contr Expend TOTAL Drainage 84,651 23,455 A88101 1,200290Cemetery, Pers Serv A88104 5,0005,000Cemetery, Contr Expend TOTAL Cemetery 5,290 6,200 A89894 26,00026,000Misc Home & Comm Serv, Contr Expend TOTAL Misc Home & Comm Serv 26,000 26,000 TOTAL Home And Community Services 185,204 136,819 A90108 272,923235,189State Retirement System A90308 139,226140,327Social Security, Employer Cont A90408 30,31232,799Worker's Compensation, Empl Bnfts A90458 3,5553,582Life Insurance, Empl Bnfts A905081,954Unemployment Insurance, Empl Bnfts A90558 2,1322,491Disability Insurance, Empl Bnfts A90608 528,022446,353Hospital & Medical (dental) Ins, Empl Bnft A90898 30,06330,813Other Employee Benefits (spec) TOTAL Employee Benefits 893,508 1,006,233 TOTAL Expenditures 4,407,016 4,480,806 A99019 425,043123,645Transfers, Other Funds A99509 446,493432,788Transfers, Capital Projects Fund TOTAL Operating Transfers 556,433 871,536 TOTAL Other Uses 556,433 871,536 TOTAL Expenditures 4,963,449 5,352,342 Page 8 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (A) GENERAL Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 4,158,590 A8021 3,855,823 Prior Period Adj -Increase In Fund Balance A8012 368,302 Restated Fund Balance - Beg of Year 4,158,590 A8022 4,224,125 ADD - REVENUES AND OTHER SOURCES 4,660,682 8,237,429 DEDUCT - EXPENDITURES AND OTHER USES 4,963,449 5,352,342 Fund Balance - End of Year 3,855,823 A8029 7,109,212 Page 9 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 4,000,000 A1049N 3,500,000 Est Rev - Real Property Tax Items 61,500 A1099N 69,792 Est Rev - Non Property Tax Items 1,750,000 A1199N Est Rev - Departmental Income 27,750 A1299N 31,050 Est Rev - Intergovernmental Charges 97,098 A2399N 98,845 Est Rev - Use of Money And Property 167,620 A2499N 168,896 Est Rev - Licenses And Permits 10,000 A2599N 10,000 Est Rev - Fines And Forfeitures 225,000 A2649N 225,000 Est Rev - Sale of Prop And Comp For Loss A2699N 99,500 Est Rev - Miscellaneous Local Sources 124,100 A2799N 87,500 Est Rev - Interfund Revenues A2801N 387,605 Est Rev - State Aid 250,000 A3099N 369,000 6,713,068 5,047,188TOTAL Estimated Revenues Estimated - Interfund Transfer 662,457 A5031N 37,400 Appropriated Fund Balance A599N 575,482 662,457 612,882TOTAL Estimated Other Sources 7,375,525 5,660,070TOTAL Estimated Revenues OSC Municipality Code 500342300000Page 10 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (A) GENERAL Budget Summary EdpCode 20222021 Appropriations App - General Government Support 2,030,605 A1999N 2,032,659 App - Public Safety 85,384 A3999N 85,884 App - Health 35,500 A4999N 38,000 App - Transportation 610,700 A5999N 772,050 App - Culture And Recreation 1,326,431 A7999N 1,320,440 App - Home And Community Services 468,800 A8999N 298,450 App - Employee Benefits 1,020,000 A9199N 999,600 Unappropriated Revenues 1,415,062 A990N 6,992,482 5,547,083TOTAL Appropriations App - Interfund Transfer 383,043 A9999N 112,987 383,043 112,987TOTAL Other Uses 7,375,525 5,660,070TOTAL Appropriations OSC Municipality Code 500342300000Page 11 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (B) GENERAL TOWN-OUTSIDE VG Balance Sheet Assets Cash 1,042,322 B200 1,257,414 Cash In Time Deposits 1,000,000 B201 577,728 TOTAL Cash 2,042,322 1,835,142 Accounts Receivable B380 560 Accrued Interest Receivable 4,672 B381 760 TOTAL Other Receivables (net) 4,672 1,320 Due From State And Federal Government 16,918 B410 2,115 TOTAL State And Federal Aid Receivables 16,918 2,115 Due From Other Governments 175,987 B440 TOTAL Due From Other Governments 175,987 0 Prepaid Expenses 31,527 B480 59,240 TOTAL Prepaid Expenses 31,527 59,240 Cash In Time Deposits Special Reserves 77,000 B231 TOTAL Restricted Assets 77,000 0 TOTAL Assets 2,348,426 1,897,817 OSC Municipality Code 500342300000Page 12 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (B) GENERAL TOWN-OUTSIDE VG 2020 EdpCode 2021Code Description Balance Sheet B600Accounts Payable 65,248 TOTAL Accounts Payable 65,2480 B601Accrued Liabilities 28,362225,099 TOTAL Accrued Liabilities 28,362225,099 225,099 93,610TOTAL Liabilities Fund Balance B806Not in Spendable Form 59,24031,527 TOTAL Nonspendable Fund Balance 59,24031,527 B867Reserve for Emp Benefits & Acc Liabilities B899Other Restricted Fund Balance Additional Description Encumbrance 20,914 TOTAL Restricted Fund Balance 20,9140 B913Committed Fund Balance 77,19977,321 TOTAL Committed Fund Balance 77,19977,321 B914Assigned Appropriated Fund Balance 39,125927,270 B915Assigned Unappropriated Fund Balance 1,607,7291,087,209 TOTAL Assigned Fund Balance 1,646,8542,014,479 2,123,327 1,804,207TOTAL Fund Balance 2,348,426 1,897,817TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 13 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Revenues B1120 818,3411,514,237Sales Tax (from County) B1170 57,95662,053Franchises TOTAL Non Property Tax Items 1,576,290 876,297 B1289 204,144122,370Other General Departmental Income B2110 3,8001,500Zoning Fees B2115 11,1903,515Planning Board Fees TOTAL Departmental Income 127,385 219,134 B2401 6,19415,961Interest And Earnings TOTAL Use of Money And Property 15,961 6,194 B2680 932676Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 676 932 B2701579Refunds of Prior Year's Expenditures B270512,689Gifts And Donations B275087,654AIM Related Payments B27704,131Unclassified (specify) TOTAL Miscellaneous Local Sources 105,053 0 B398916,918St Aid - Other Home And Community Service TOTAL State Aid 16,918 0 B40893,311Federal Aid - Other TOTAL Federal Aid 3,311 0 TOTAL Revenues 1,845,594 1,102,557 TOTAL Revenues 1,845,594 1,102,557 Page 14 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Expenditures B13204 2,9622,637Auditor, Contr Expend TOTAL Auditor 2,637 2,962 B14204 99,90089,865Law, Contr Expend TOTAL Law 89,865 99,900 B16504 21,42819,485Central Comm System, Contr Expend TOTAL Central Comm System 19,485 21,428 B16704 8,2808,468Central Print & Mail, Contr Expend TOTAL Central Print & Mail 8,468 8,280 B16802 68,172 Central Data Process & Cap Outlay B16804 14,58633,666Central Data Process, Contr Expend TOTAL Central Data Process 33,666 82,758 B1710487,700Administration-Contractual TOTAL Administration-Contractual 87,700 0 B19104 14,69317,531Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 17,531 14,693 B195041,247Taxes & Assess On Munic Prop, Contr Expend TOTAL Taxes & Assess On Munic Prop 1,247 0 TOTAL General Government Support 260,599 230,021 B80101 497,167481,422Zoning, Pers Serv B80104 18,21920,366Zoning, Contr Expend TOTAL Zoning 501,788 515,386 B80201 388,112373,188Planning, Pers Serv B80204 65,90458,189Planning, Contr Expend TOTAL Planning 431,377 454,016 TOTAL Home And Community Services 933,165 969,402 B90108 121,980117,942State Retirement, Empl Bnfts B90308 64,23162,303Social Security , Empl Bnfts B90408 16,35618,609Worker's Compensation, Empl Bnfts B90458 1,5971,755Life Insurance, Empl Bnfts B9050854Unemployment Insurance, Empl Bnfts B90558 1,1081,217Disability Insurance, Empl Bnfts B90608 202,073188,635Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 390,515 407,345 TOTAL Expenditures 1,584,279 1,606,768 B99019 4,8824,750Transfers, Other Funds TOTAL Operating Transfers 4,750 4,882 TOTAL Other Uses 4,750 4,882 TOTAL Expenditures 1,589,029 1,611,650 Page 15 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (B) GENERAL TOWN-OUTSIDE VG Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,866,762 B8021 2,123,327 Prior Period Adj -Increase In Fund Balance B8012 189,973 Restated Fund Balance - Beg of Year 1,866,762 B8022 2,313,300 ADD - REVENUES AND OTHER SOURCES 1,845,594 1,102,557 DEDUCT - EXPENDITURES AND OTHER USES 1,589,029 1,611,650 Fund Balance - End of Year 2,123,327 B8029 1,804,207 Page 16 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Non Property Tax Items 812,500 B1199N 1,618,000 Est Rev - Departmental Income 249,000 B1299N 240,352 Est Rev - Use of Money And Property 15,000 B2499N 10,000 Est Rev - Sale of Prop And Comp For Loss B2699N 5,500 1,076,500 1,873,852TOTAL Estimated Revenues Appropriated Fund Balance 927,270 B599N 39,125 927,270 39,125TOTAL Estimated Other Sources 2,003,770 1,912,977TOTAL Estimated Revenues OSC Municipality Code 500342300000Page 17 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20222021 Appropriations App - General Government Support 323,845 B1999N 217,151 App - Home And Community Services 1,157,000 B8999N 1,254,493 App - Employee Benefits 427,800 B9199N 435,100 1,908,645 1,906,744TOTAL Appropriations App - Interfund Transfer 95,125 B9999N 6,233 95,125 6,233TOTAL Other Uses 2,003,770 1,912,977TOTAL Appropriations OSC Municipality Code 500342300000Page 18 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (DA) HIGHWAY-TOWN-WIDE Balance Sheet Assets Cash 392,400 DA200 614,298 Cash In Time Deposits 300,000 DA201 300,378 TOTAL Cash 692,400 914,676 Accounts Receivable DA380 234 Accrued Interest Receivable 1,301 DA381 395 TOTAL Other Receivables (net) 1,301 629 Prepaid Expenses 8,631 DA480 12,336 TOTAL Prepaid Expenses 8,631 12,336 TOTAL Assets 702,332 927,641 OSC Municipality Code 500342300000Page 19 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE 2020 EdpCode 2021Code Description Balance Sheet DA600Accounts Payable 2,414 TOTAL Accounts Payable 2,4140 DA601Accrued Liabilities 12,71418,371 TOTAL Accrued Liabilities 12,71418,371 18,371 15,128TOTAL Liabilities Deferred Inflows of Resources DA694Deferred Taxes 19,06831,444 TOTAL Deferred Inflows of Resources 19,06831,444 31,444 19,068TOTAL Deferred Inflows of Resources Fund Balance DA806Not in Spendable Form 12,3368,631 TOTAL Nonspendable Fund Balance 12,3368,631 DA899Other Restricted Fund Balance 253,156 TOTAL Restricted Fund Balance 253,1560 DA914Assigned Appropriated Fund Balance 204,178 DA915Assigned Unappropriated Fund Balance 627,953439,708 TOTAL Assigned Fund Balance 627,953643,886 652,517 893,445TOTAL Fund Balance 702,332 927,641TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 20 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Revenues DA1001 800,000800,000Real Property Taxes TOTAL Real Property Taxes 800,000 800,000 DA1081 5,7075,547Other Payments In Lieu of Taxes TOTAL Real Property Tax Items 5,547 5,707 DA2302 18,12020,943Snow Removal Services-Other Govts TOTAL Intergovernmental Charges 20,943 18,120 DA2401 2,7425,485Interest And Earnings TOTAL Use of Money And Property 5,485 2,742 DA2665 1,361 Sales of Equipment DA2680 4,415282Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 282 5,776 TOTAL Revenues 832,257 832,345 TOTAL Revenues 832,257 832,345 Page 21 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Expenditures DA1710427,124Administration-Contractual TOTAL Administration-Contractual 27,124 0 DA19104 9,66113,557Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 13,557 9,661 DA19894 1,418 Other General Govt Support, Contract Exp TOTAL Other General Govt Support 0 1,418 TOTAL General Government Support 40,681 11,079 DA51301 21,994456Machinery, Pers Serv DA51302 13,800 Machinery, Equip & Cap Outlay DA51304 10,7446,766Machinery, Contr Expend TOTAL Machinery 7,222 46,538 DA51421 197,648185,683Snow Removal, Pers Serv DA51424 227,110262,515Snow Removal, Contr Expend TOTAL Snow Removal 448,198 424,758 TOTAL Transportation 455,420 471,296 DA90108 28,59932,464State Retirement, Empl Bnfts DA90308 12,91010,391Social Security , Empl Bnfts DA90408 6,3027,146Worker's Compensation, Empl Bnfts DA90458 405523Life Insurance, Empl Bnfts DA90558 281317Disability Insurance, Empl Bnfts DA90608 55,66366,047Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 116,888 104,160 TOTAL Expenditures 612,989 586,535 DA99019 4,8824,750Transfers, Other Funds TOTAL Operating Transfers 4,750 4,882 TOTAL Other Uses 4,750 4,882 TOTAL Expenditures 617,739 591,417 Page 22 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (DA) HIGHWAY-TOWN-WIDE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 437,999 DA8021 652,517 Restated Fund Balance - Beg of Year 437,999 DA8022 652,517 ADD - REVENUES AND OTHER SOURCES 832,257 832,345 DEDUCT - EXPENDITURES AND OTHER USES 617,739 591,417 Fund Balance - End of Year 652,517 DA8029 893,445 Page 23 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 800,000 DA1049N 648,000 Est Rev - Real Property Tax Items 5,550 DA1099N 5,216 Est Rev - Intergovernmental Charges 18,000 DA2399N 21,889 Est Rev - Use of Money And Property 3,500 DA2499N 2,945 Est Rev - Sale of Prop And Comp For Loss DA2699N 54,541 827,050 732,591TOTAL Estimated Revenues Appropriated Fund Balance 204,178 DA599N 204,178 0TOTAL Estimated Other Sources 1,031,228 732,591TOTAL Estimated Revenues OSC Municipality Code 500342300000Page 24 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20222021 Appropriations App - Transportation 875,258 DA5999N 610,458 App - Employee Benefits 123,245 DA9199N 115,900 998,503 726,358TOTAL Appropriations App - Interfund Transfer 32,725 DA9999N 6,233 32,725 6,233TOTAL Other Uses 1,031,228 732,591TOTAL Appropriations OSC Municipality Code 500342300000Page 25 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (DB) HIGHWAY-PART-TOWN Balance Sheet Assets Cash 2,789,025 DB200 1,672,158 Cash In Time Deposits 2,000,000 DB201 1,501,892 Petty Cash 200 DB210 200 TOTAL Cash 4,789,225 3,174,250 Accounts Receivable DB380 1,766 Accrued Interest Receivable 10,643 DB381 2,574 TOTAL Other Receivables (net) 10,643 4,340 Due From Other Governments 205,318 DB440 TOTAL Due From Other Governments 205,318 0 Prepaid Expenses 24,124 DB480 53,840 TOTAL Prepaid Expenses 24,124 53,840 Cash Special Reserves 22,802 DB230 25,515 Cash In Time Deposits Special Reserves 453,500 DB231 454,072 TOTAL Restricted Assets 476,302 479,587 TOTAL Assets 5,505,612 3,712,017 OSC Municipality Code 500342300000Page 26 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (DB) HIGHWAY-PART-TOWN 2020 EdpCode 2021Code Description Balance Sheet DB600Accounts Payable 22,472 TOTAL Accounts Payable 22,4720 DB601Accrued Liabilities 34,359180,646 TOTAL Accrued Liabilities 34,359180,646 DB730Guaranty & Bid Deposits 4,03060,265 TOTAL Other Deposits 4,03060,265 240,911 60,861TOTAL Liabilities Deferred Inflows of Resources DB694Deferred Taxes 25,586 TOTAL Deferred Inflows of Resources 25,5860 0 25,586TOTAL Deferred Inflows of Resources Fund Balance DB806Not in Spendable Form 53,84024,124 TOTAL Nonspendable Fund Balance 53,84024,124 DB867Reserve for Emp Benefits & Acc Liabilities DB878Capital Reserve DB899Other Restricted Fund Balance Additional Description Encumbrance 32,569 TOTAL Restricted Fund Balance 32,5690 DB913Committed Fund Balance 633,185631,255 TOTAL Committed Fund Balance 633,185631,255 DB914Assigned Appropriated Fund Balance 1,978,190 DB915Assigned Unappropriated Fund Balance 2,905,9762,631,132 TOTAL Assigned Fund Balance 2,905,9764,609,322 5,264,701 3,625,570TOTAL Fund Balance 5,505,612 3,712,017TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 27 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Revenues DB10011,446,000Real Property Taxes TOTAL Real Property Taxes 1,446,000 0 DB108113,883Other Payments In Lieu of Taxes TOTAL Real Property Tax Items 13,883 0 DB1120 818,3421,766,610Sales Tax (from County) TOTAL Non Property Tax Items 1,766,610 818,342 DB2300 12,2352,034Transportation Services, Other Govts TOTAL Intergovernmental Charges 2,034 12,235 DB2401 15,33139,162Interest And Earnings TOTAL Use of Money And Property 39,162 15,331 DB2665 40,90984,900Sales of Equipment DB2680 23,78944,090Insurance Recoveries DB2690153,000Other Compensation For Loss TOTAL Sale of Property And Compensation For Loss 281,990 64,698 DB2701198Refunds of Prior Year's Expenditures DB2770 4,0721,730Unclassified (specify) TOTAL Miscellaneous Local Sources 1,928 4,072 DB3501 205,544106,139St Aid, Consolidated Highway Aid TOTAL State Aid 106,139 205,544 TOTAL Revenues 3,657,746 1,120,222 TOTAL Revenues 3,657,746 1,120,222 Page 28 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Expenditures DB17104152,318Administration-Contractual TOTAL Administration-Contractual 152,318 0 DB19104 28,84424,460Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 24,460 28,844 DB19894 49,249 Other General Govt Support, Contract Exp TOTAL Other General Govt Support 0 49,249 TOTAL General Government Support 176,778 78,093 DB51101 327,233250,160Maint of Streets, Pers Serv DB51104 129,825112,665Maint of Streets, Contr Expend TOTAL Maint of Streets 362,825 457,058 DB51121 92,31916,069Perm Improve Highway, Pers Serv DB51124 708,641275,948Perm Improve Highway, Contr Expend TOTAL Perm Improve Highway 292,017 800,960 DB51301 121,716138,362Machinery, Pers Serv DB51302 63,495199,399Machinery, Equip & Cap Outlay DB51304 83,64450,627Machinery, Contr Expend TOTAL Machinery 388,388 268,855 DB51401 207,027237,246Brush And Weeds, Pers Serv DB51404 19,42119,197Brush And Weeds, Contr Expend TOTAL Brush And Weeds 256,443 226,448 TOTAL Transportation 1,299,673 1,753,321 DB90108 87,82490,410State Retirement, Empl Bnfts DB90308 64,79566,852Social Security, Empl Bnfts DB90408 34,04136,063Worker's Compensation, Empl Bnfts DB90458 1,1291,455Life Insurance, Empl Bnfts DB90508372Unemployment Insurance, Empl Bnfts DB90558 7831,009Disability Insurance, Empl Bnfts DB90608 171,192183,864Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 380,025 359,764 TOTAL Expenditures 1,856,476 2,191,178 DB99019 708,692307,229Transfers, Other Funds TOTAL Operating Transfers 307,229 708,692 TOTAL Other Uses 307,229 708,692 TOTAL Expenditures 2,163,705 2,899,870 Page 29 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (DB) HIGHWAY-PART-TOWN Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 3,770,660 DB8021 5,264,701 Prior Period Adj -Increase In Fund Balance DB8012 140,517 Restated Fund Balance - Beg of Year 3,770,660 DB8022 5,405,218 ADD - REVENUES AND OTHER SOURCES 3,657,746 1,120,222 DEDUCT - EXPENDITURES AND OTHER USES 2,163,705 2,899,870 Fund Balance - End of Year 5,264,701 DB8029 3,625,570 Page 30 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20222021 Estimated Revenues Est Rev - Real Property Taxes 0 DB1049N 869,500 Est Rev - Real Property Tax Items 13,950 DB1099N 11,701 Est Rev - Non Property Tax Items 750,000 DB1199N 1,632,000 Est Rev - Use of Money And Property 30,000 DB2499N 24,169 Est Rev - Sale of Prop And Comp For Loss 100,000 DB2699N 164,000 Est Rev - State Aid 120,000 DB3099N 179,009 1,013,950 2,880,379TOTAL Estimated Revenues Appropriated Fund Balance 1,978,190 DB599N 1,978,190 0TOTAL Estimated Other Sources 2,992,140 2,880,379TOTAL Estimated Revenues OSC Municipality Code 500342300000Page 31 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20222021 Appropriations App - Transportation 2,239,025 DB5999N 2,416,054 App - Employee Benefits 409,380 DB9199N 373,520 2,648,405 2,789,574TOTAL Appropriations App - Interfund Transfer 343,735 DB9999N 90,805 343,735 90,805TOTAL Other Uses 2,992,140 2,880,379TOTAL Appropriations OSC Municipality Code 500342300000Page 32 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (ES) ENTERPRISE SEWER Statement of Net Position Assets Cash 1,975,352 ES200 1,317,860 Cash In Time Deposits 1,017,500 ES201 1,018,783 TOTAL Cash 2,992,852 2,336,643 Sewer Rents Receivable 557,610 ES360 538,266 Accounts Receivable ES380 187 Accrued Interest Receivable 4,414 ES381 1,340 TOTAL Other Receivables (net) 562,024 539,793 Due From Other Governments 150,148 ES440 122,403 TOTAL Due From Other Governments 150,148 122,403 Prepaid Expenses 657 ES480 10,317 TOTAL Prepaid Expenses 657 10,317 Cash In Time Deposits Special Reserves ES231 Cash, Customers Deposits ES235 36,514 TOTAL Restricted Assets 0 36,514 Machinery And Equipment 374,357 ES104 292,425 Construction Work In Progress 103,329 ES105 Infrastructure 2,586,265 ES106 3,336,256 TOTAL Fixed Assets (net) 3,063,951 3,628,681 Deferred Outflow of Resources 70,459 ES495 61,923 Deferred Outflows of Resources - Pensions 89,173 ES496 112,643 TOTAL Deferred Outflows of Resources 159,632 174,566 TOTAL Assets 6,929,264 6,848,917 OSC Municipality Code 500342300000Page 33 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (ES) ENTERPRISE SEWER 2020 EdpCode 2021Code Description Statement of Net Position ES600Accounts Payable 21,961 TOTAL Accounts Payable 21,9610 ES601Accrued Liabilities 5,39715,030 TOTAL Accrued Liabilities 5,39715,030 ES615Customers' Deposits 36,513 TOTAL Other Deposits 36,5130 ES638Net Pension Liability -Proportionate Share 483119,983 ES683Total OPEB Liability 301,608404,526 ES687Compensated Absences 9,7438,580 TOTAL Other Liabilities 311,834533,089 548,119 375,705TOTAL Liabilities Deferred Inflows of Resources ES691Deferred Inflow of Resources 12,18623,593 ES694Deferred Taxes 17,25013,974 ES697Deferred Inflows of Resources - Pensions 141,7712,220 TOTAL Deferred Inflows of Resources 171,20739,787 39,787 171,207TOTAL Deferred Inflows of Resources Fund Balance ES920Net Assets-Invsted In Cap Asts, Net Rltd D 3,628,6813,063,951 ES923Net Assets-Restricted For Other Purposes ES924Net Assets-Unrestricted (deficit) 2,673,3243,277,407 TOTAL Net Position 6,302,0056,341,358 6,341,358 6,302,005TOTAL Fund Balance 6,929,264 6,848,917TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 34 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (ES) ENTERPRISE SEWER Code Description 2020 EdpCode 2021 Revenues ES2120 2,876,9652,682,525Sewer Rents ES2128 23,2263,329Int & Penalties On Sewer Accts TOTAL Charges For Services Within Locality 2,685,854 2,900,191 ES2655 22,413 Sales, Other ES2680 2,497225Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 225 24,910 ES2401 9,10926,497Interest And Earnings TOTAL Use of Money And Property 26,497 9,109 ES27018,000Refunds of Prior Year's Expenditures ES2705 270,000 Gifts And Donations TOTAL Other 8,000 270,000 TOTAL Revenues 2,720,576 3,204,210 ES1028 14,7359,761Special Assessments Ad Valorem ES1030 531,055478,330Special Assessments TOTAL Real Property Taxes 488,091 545,790 TOTAL Taxes 488,091 545,790 TOTAL Revenues 3,208,667 3,750,000 Page 35 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (ES) ENTERPRISE SEWER Code Description 2020 EdpCode 2021 Expenses ES1710119,026Adminstration-Personal Services TOTAL Adminstration-Personal Services 19,026 0 ES81201 147,808156,231Sanitary Sewers, Pers Serv TOTAL Sanitary Sewers 156,231 147,808 TOTAL Personal Services 175,257 147,808 ES17104247,034Administration-Contractual TOTAL Administration-Contractual 247,034 0 ES19894 269,633 Other General Govt Support, Contract Exp TOTAL Other General Govt Support 0 269,633 ES19944 195,808183,004Depreciation TOTAL Depreciation 183,004 195,808 ES81204 343,775385,949Sanitary Sewers, Contr Expend TOTAL Sanitary Sewers 385,949 343,775 ES81304 2,859,7231,643,904Sewage Treatment And Disposal-Contr Expend TOTAL Sewage Treatment And Disposal-Contr Expend 1,643,904 2,859,723 TOTAL Contractual Expenses 2,459,891 3,668,939 ES1710812,700Administration-Empl Ben TOTAL Administration-Empl Ben 12,700 0 ES81208 -24,176102,755Sanitary Sewers, Empl Bnfts TOTAL Sanitary Sewers 102,755 -24,176 TOTAL Employee Benefits 115,455 -24,176 TOTAL Expenses 2,750,603 3,792,571 ES99019 4,8824,750Transfers, Other Funds TOTAL Transfers 4,750 4,882 TOTAL Other Uses 4,750 4,882 TOTAL Expenses 2,755,353 3,797,453 Page 36 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (ES) ENTERPRISE SEWER Code Description 2020 EdpCode 2021 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year 5,888,044 ES8021 6,341,358 Prior Period Adj -Increase In Net Position ES8012 8,100 Restated Net Position - Beg of Year 5,888,044 ES8022 6,349,458 ADD - REVENUES AND OTHER SOURCES 3,208,667 3,750,000 DEDUCT - EXPENDITURES AND OTHER USES 2,755,353 3,797,453 Net Position - End of Year 6,341,358 ES8029 6,302,005 Page 37 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Cash Flow Page 38 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (EW) ENTERPRISE WATER Statement of Net Position Assets Cash 3,073,898 EW200 1,766,247 Cash In Time Deposits 21,000 EW201 822,035 TOTAL Cash 3,094,898 2,588,282 Water Rents Receivable 704,306 EW350 598,209 Accounts Receivable EW380 233 Accrued Interest Receivable 91 EW381 1,082 TOTAL Other Receivables (net) 704,397 599,524 Due From Other Funds 6,501 EW391 6,501 TOTAL Due From Other Funds 6,501 6,501 Due From Other Governments 1,495,485 EW440 TOTAL Due From Other Governments 1,495,485 0 Prepaid Expenses 656 EW480 14,571 TOTAL Prepaid Expenses 656 14,571 Cash Special Reserves EW230 Cash In Time Deposits Special Reserves EW231 TOTAL Restricted Assets 0 0 Machinery And Equipment 379,471 EW104 314,806 Construction Work In Progress 998,854 EW105 465,729 Infrastructure 15,192,478 EW106 16,375,804 TOTAL Fixed Assets (net) 16,570,803 17,156,339 Deferred Outflow of Resources 107,731 EW495 89,134 Deferred Outflows of Resources - Pensions 131,883 EW496 162,192 TOTAL Deferred Outflows of Resources 239,614 251,326 TOTAL Assets 22,112,354 20,616,543 OSC Municipality Code 500342300000Page 39 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (EW) ENTERPRISE WATER 2020 EdpCode 2021Code Description Statement of Net Position EW600Accounts Payable 124,193 TOTAL Accounts Payable 124,1930 EW601Accrued Liabilities 269,055271,770 TOTAL Accrued Liabilities 269,055271,770 EW638Net Pension Liability -Proportionate Share 695170,746 EW683Total OPEB Liability 434,280588,572 EW687Compensated Absences 12,05013,202 TOTAL Other Liabilities 447,025772,520 EW628Bonds Payable 9,623,78012,664,505 EW629Bond Interest And Matured Bonds Payable 579,097632,515 TOTAL Bond And Long Term Liabilities 10,202,87713,297,020 14,341,310 11,043,150TOTAL Liabilities Deferred Inflows of Resources EW691Deferred Inflow of Resources 17,54736,074 EW694Deferred Taxes 43,11236,418 EW697Deferred Inflows of Resources - Pensions 204,1349,948 TOTAL Deferred Inflows of Resources 264,79382,440 82,440 264,793TOTAL Deferred Inflows of Resources Fund Balance EW920Net Assets-Invsted In Cap Asts, Net Rltd D 7,532,5595,377,048 EW923Net Assets-Restricted For Other Purposes EW924Net Assets-Unrestricted (deficit) 1,776,0412,311,556 TOTAL Net Position 9,308,6007,688,604 7,688,604 9,308,600TOTAL Fund Balance 22,112,354 20,616,543TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 40 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (EW) ENTERPRISE WATER Code Description 2020 EdpCode 2021 Revenues EW2140 3,379,4003,182,365Metered Water Sales EW2144 17,76418,244Water Service Charges EW2148 39,31838,550Interest & Penalties On Water Rents TOTAL Charges For Services Within Locality 3,239,159 3,436,482 EW2655 10,580491Sales, Other EW2680 2,692338Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 829 13,272 EW2401 7,40016,216Interest And Earnings TOTAL Use of Money And Property 16,216 7,400 EW2705 684,500 Gifts And Donations EW2770 15 Unclassified (specify) TOTAL Other 0 684,515 TOTAL Revenues 3,256,204 4,141,669 EW5031167,103Interfund Transfers TOTAL Interfund Transfers 167,103 0 167,103 0 EW1028 13,3428,559Special Assessments Ad Valorem EW1030 1,409,7421,329,298Special Assessments TOTAL Real Property Taxes 1,337,857 1,423,084 TOTAL Taxes 1,337,857 1,423,084 TOTAL Revenues 4,761,164 5,564,753 Page 41 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (EW) ENTERPRISE WATER Code Description 2020 EdpCode 2021 Expenses EW83101 44,73532,396Water Administration-Pers Serv TOTAL Water Administration-Pers Serv 32,396 44,735 EW83401 169,007235,527Transportation And Distribution-Pers Serv TOTAL Transportation And Distribution-Pers Serv 235,527 169,007 TOTAL Personal Services 267,923 213,742 EW17104 252,460324,485Administration-Contractual TOTAL Administration-Contractual 324,485 252,460 EW1910428,233Unallocated Insurance-Contractual TOTAL Unallocated Insurance-Contractual 28,233 0 EW19894 32,606 Other General Govt Support, Contract Exp TOTAL Other General Govt Support 0 32,606 EW19944 593,531535,481Depreciation TOTAL Depreciation 535,481 593,531 EW83104 35,04034,693Water Administration-Contr Expend TOTAL Water Administration-Contr Expend 34,693 35,040 EW83204 2,368,5262,215,777Source Supply Pwr & Pump Contr Expend TOTAL Source Supply Pwr & Pump Contr Expend 2,215,777 2,368,526 EW83404 195,536199,294Transportation And Distribution-Contr Expe TOTAL Transportation And Distribution-Contr Expe 199,294 195,536 TOTAL Contractual Expenses 3,337,963 3,477,699 EW83108 -6,41021,965Water Administration-Empl Bnfts TOTAL Water Administration-Empl Bnfts 21,965 -6,410 EW83408 -24,113161,077Transportation And Distribution-Empl Bnfts TOTAL Transportation And Distribution-Empl Bnfts 161,077 -24,113 TOTAL Employee Benefits 183,042 -30,523 EW97107 287,057286,353Debt Interest, Serial Bonds TOTAL Interest Expense 286,353 287,057 TOTAL Expenses 4,075,281 3,947,975 EW99019 4,8824,750Transfers, Other Funds TOTAL Transfers 4,750 4,882 TOTAL Other Uses 4,750 4,882 TOTAL Expenses 4,080,031 3,952,857 Page 42 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (EW) ENTERPRISE WATER Code Description 2020 EdpCode 2021 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year 7,007,471 EW8021 7,688,604 Prior Period Adj -Increase In Net Position EW8012 8,100 Restated Net Position - Beg of Year 7,007,471 EW8022 7,696,704 ADD - REVENUES AND OTHER SOURCES 4,761,164 5,564,753 DEDUCT - EXPENDITURES AND OTHER USES 4,080,031 3,952,857 Net Position - End of Year 7,688,604 EW8029 9,308,600 Page 43 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 Cash Flow Page 44 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (H) CAPITAL PROJECTS Balance Sheet Assets Cash 185,165 H200 8,619 TOTAL Cash 185,165 8,619 Accounts Receivable 165,000 H380 9,355 TOTAL Other Receivables (net) 165,000 9,355 Due From State And Federal Government 175,404 H410 253,184 TOTAL State And Federal Aid Receivables 175,404 253,184 TOTAL Assets 525,569 271,158 OSC Municipality Code 500342300000Page 45 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (H) CAPITAL PROJECTS 2020 EdpCode 2021Code Description Balance Sheet H600Accounts Payable 198,627 TOTAL Accounts Payable 198,6270 H601Accrued Liabilities 94,799 TOTAL Accrued Liabilities 094,799 94,799 198,627TOTAL Liabilities Fund Balance H913Committed Fund Balance 72,531430,770 TOTAL Committed Fund Balance 72,531430,770 H914Assigned Appropriated Fund Balance TOTAL Assigned Fund Balance 00 430,770 72,531TOTAL Fund Balance 525,569 271,158TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 46 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Revenues H2401 2555,673Interest And Earnings TOTAL Use of Money And Property 5,673 255 H2705165,000Gifts And Donations H2710164,707Premium & Accrued Interest On Obligations TOTAL Miscellaneous Local Sources 329,707 0 H4589 256,6941,057,158Fed Aid Other Transportation TOTAL Federal Aid 1,057,158 256,694 TOTAL Revenues 1,392,538 256,949 H5031 446,493432,788Interfund Transfers TOTAL Interfund Transfers 432,788 446,493 H57101,260,370Serial Bonds TOTAL Proceeds of Obligations 1,260,370 0 TOTAL Other Sources 1,693,158 446,493 TOTAL Revenues 3,085,696 703,442 Page 47 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Expenditures H11302Traffic Viol Bureau, Equip & Cap Outlay TOTAL Traffic Viol Bureau 0 0 TOTAL General Government Support 0 0 H51322 13,5801,559,807Garage, Equip & Cap Outlay TOTAL Garage 1,559,807 13,580 H541021,416,427Sidewalks, Equip & Cap Outlay TOTAL Sidewalks 1,416,427 0 TOTAL Transportation 2,976,234 13,580 H71102 673,46615,748Parks, Equip & Cap Outlay TOTAL Parks 15,748 673,466 TOTAL Culture And Recreation 15,748 673,466 TOTAL Expenditures 2,991,982 687,046 H99019 374,635537,659Transfers, Other Funds TOTAL Operating Transfers 537,659 374,635 TOTAL Other Uses 537,659 374,635 TOTAL Expenditures 3,529,641 1,061,681 Page 48 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (H) CAPITAL PROJECTS Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 874,715 H8021 430,770 Restated Fund Balance - Beg of Year 874,715 H8022 430,770 ADD - REVENUES AND OTHER SOURCES 3,085,696 703,442 DEDUCT - EXPENDITURES AND OTHER USES 3,529,641 1,061,681 Fund Balance - End of Year 430,770 H8029 72,531 Page 49 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 919,833 K101 997,833 Buildings 4,372,152 K102 4,165,405 Improvements Other Than Buildings 511,992 K103 546,242 Machinery And Equipment 2,064,247 K104 1,915,697 Construction Work In Progress 162,234 K105 855,095 Infrastructure 6,968,846 K106 6,853,532 TOTAL Fixed Assets (net) 14,999,304 15,333,804 TOTAL Assets 14,999,304 15,333,804 OSC Municipality Code 500342300000Page 50 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (K) GENERAL FIXED ASSETS 2020 EdpCode 2021Code Description Balance Sheet Liabilities K159Total Non-Current Govt Assets 15,333,80414,999,304 TOTAL Investments in Non-Current Government Assets 15,333,80414,999,304 14,999,304 15,333,804TOTAL Fund Balance 14,999,304 15,333,804TOTAL OSC Municipality Code 500342300000Page 51 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SF) FIRE PROTECTION Balance Sheet Assets Cash 621,325 SF200 1,441,991 Cash In Time Deposits 1,000,000 SF201 600,757 TOTAL Cash 1,621,325 2,042,748 Accounts Receivable 4,337 SF380 791 TOTAL Other Receivables (net) 4,337 791 TOTAL Assets 1,625,662 2,043,539 OSC Municipality Code 500342300000Page 52 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (SF) FIRE PROTECTION 2020 EdpCode 2021Code Description Balance Sheet SF600Accounts Payable 254,929 TOTAL Accounts Payable 254,9290 SF601Accrued Liabilities 189,329 TOTAL Accrued Liabilities 0189,329 189,329 254,929TOTAL Liabilities Deferred Inflows of Resources SF694Deferred Taxes 103,896138,001 TOTAL Deferred Inflows of Resources 103,896138,001 138,001 103,896TOTAL Deferred Inflows of Resources Fund Balance SF915Assigned Unappropriated Fund Balance 1,684,7141,298,332 TOTAL Assigned Fund Balance 1,684,7141,298,332 1,298,332 1,684,714TOTAL Fund Balance 1,625,662 2,043,539TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 53 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Revenues SF1001 3,870,5003,212,131Real Property Taxes TOTAL Real Property Taxes 3,212,131 3,870,500 SF2401 8,56329,998Interest And Earnings TOTAL Use of Money And Property 29,998 8,563 SF3089 30,18232,810St Aid, Other Aid (specify) TOTAL State Aid 32,810 30,182 TOTAL Revenues 3,274,939 3,909,245 TOTAL Revenues 3,274,939 3,909,245 Page 54 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Expenditures SF34104 3,522,8633,784,491Fire Protection, Contr Expend TOTAL Fire Protection 3,784,491 3,522,863 TOTAL Public Safety 3,784,491 3,522,863 TOTAL Expenditures 3,784,491 3,522,863 TOTAL Expenditures 3,784,491 3,522,863 Page 55 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (SF) FIRE PROTECTION Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,807,884 SF8021 1,298,332 Restated Fund Balance - Beg of Year 1,807,884 SF8022 1,298,332 ADD - REVENUES AND OTHER SOURCES 3,274,939 3,909,245 DEDUCT - EXPENDITURES AND OTHER USES 3,784,491 3,522,863 Fund Balance - End of Year 1,298,332 SF8029 1,684,714 Page 56 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (SL) LIGHTING Balance Sheet Assets Cash 37,872 SL200 45,731 TOTAL Cash 37,872 45,731 TOTAL Assets 37,872 45,731 OSC Municipality Code 500342300000Page 57 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (SL) LIGHTING 2020 EdpCode 2021Code Description Balance Sheet SL600Accounts Payable 27,153 TOTAL Accounts Payable 27,1530 SL601Accrued Liabilities 1,338 TOTAL Accrued Liabilities 01,338 1,338 27,153TOTAL Liabilities Deferred Inflows of Resources SL694Deferred Taxes 8032,030 TOTAL Deferred Inflows of Resources 8032,030 2,030 803TOTAL Deferred Inflows of Resources Fund Balance SL915Assigned Unappropriated Fund Balance 17,77534,504 TOTAL Assigned Fund Balance 17,77534,504 34,504 17,775TOTAL Fund Balance 37,872 45,731TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 58 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SL) LIGHTING Code Description 2020 EdpCode 2021 Revenues SL1001 27,30032,750Real Property Taxes TOTAL Real Property Taxes 32,750 27,300 SL2401 68194Interest And Earnings TOTAL Use of Money And Property 194 68 TOTAL Revenues 32,944 27,368 TOTAL Revenues 32,944 27,368 Page 59 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (SL) LIGHTING Code Description 2020 EdpCode 2021 Expenditures SL51824 44,09714,059Street Lighting, Contr Expend TOTAL Street Lighting 14,059 44,097 TOTAL Transportation 14,059 44,097 TOTAL Expenditures 14,059 44,097 TOTAL Expenditures 14,059 44,097 Page 60 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (SL) LIGHTING Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 15,619 SL8021 34,504 Restated Fund Balance - Beg of Year 15,619 SL8022 34,504 ADD - REVENUES AND OTHER SOURCES 32,944 27,368 DEDUCT - EXPENDITURES AND OTHER USES 14,059 44,097 Fund Balance - End of Year 34,504 SL8029 17,775 Page 61 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (TC) CUSTODIAL Balance Sheet Assets Cash 133,922 TC200 138,192 Cash In Time Deposits 76,000 TC201 76,096 TOTAL Cash 209,922 214,288 Accrued Interest Receivable TC381 100 TOTAL Other Receivables (net) 0 100 TOTAL Assets 209,922 214,388 OSC Municipality Code 500342300000Page 62 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (TC) CUSTODIAL 2020 EdpCode 2021Code Description Balance Sheet TC735Bail Deposits 3,4053,401 TOTAL Other Deposits 3,4053,401 TC688Other Liabilities (Specify) 40,55138,197 TOTAL Other Liabilities 40,55138,197 41,598 43,956TOTAL Liabilities Fund Balance TC923Net Assets-Restricted For Other Purposes 170,432168,324 TOTAL Net Position 170,432168,324 168,324 170,432TOTAL Fund Balance 209,922 214,388TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 63 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (TC) CUSTODIAL Code Description 2020 EdpCode 2021 Revenues TC2401 541753Interest And Earnings TOTAL Use of Money And Property 753 541 TC2705 22,75136,450Gifts And Donations TC2770 18,66522,096Unclassified (specify) TOTAL Miscellaneous Local Sources 58,546 41,416 TOTAL Revenues 59,299 41,957 TOTAL Revenues 59,299 41,957 Page 64 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (TC) CUSTODIAL Code Description 2020 EdpCode 2021 Expenditures TC19354 20,31222,674Other Custodial Activities Contractual TOTAL Other Custodial Activities Contractual 22,674 20,312 TOTAL General Government Support 22,674 20,312 TC90898 19,53823,095Other Employee Benefits (spec) TOTAL Employee Benefits 23,095 19,538 TOTAL Expenditures 45,769 39,850 TOTAL Expenditures 45,769 39,850 Page 65 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (TC) CUSTODIAL Code Description 2020 EdpCode 2021 Analysis of Changes in Net Position Analysis of Changes in Net Position Fund Balance - Beginning of Year TC8021 168,324 Prior Period Adjustments,inc Fund Eqty 154,794 TC8012 Restated Fund Balance - Beg of Year 154,794 TC8022 168,324 ADD - REVENUES AND OTHER SOURCES 59,299 41,957 DEDUCT - EXPENDITURES AND OTHER USES 45,769 39,850 Fund Balance - End of Year 168,324 TC8029 170,431 Page 66 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (V) DEBT SERVICE Balance Sheet Assets Cash 91,589 V200 54,062 Cash In Time Deposits V201 TOTAL Cash 91,589 54,062 Accrued Interest Receivable 1,519 V381 461 TOTAL Other Receivables (net) 1,519 461 Cash Special Reserves 20,755 V230 Cash In Time Deposits Special Reserves 350,000 V231 350,442 TOTAL Restricted Assets 370,755 350,442 TOTAL Assets 463,863 404,965 OSC Municipality Code 500342300000Page 67 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (V) DEBT SERVICE 2020 EdpCode 2021Code Description Balance Sheet V600Accounts Payable 35034 TOTAL Accounts Payable 35034 V630Due To Other Funds 6,5016,501 TOTAL Due To Other Funds 6,5016,501 6,535 6,851TOTAL Liabilities Fund Balance V884Reserve For Debt 370,555370,555 TOTAL Restricted Fund Balance 370,555370,555 V914Assigned Appropriated Fund Balance 65,076 V915Assigned Unappropriated Fund Balance 27,55921,697 TOTAL Assigned Fund Balance 27,55986,773 457,328 398,114TOTAL Fund Balance 463,863 404,965TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500342300000Page 68 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (V) DEBT SERVICE Code Description 2020 EdpCode 2021 Revenues V2401 2,2292,812Interest And Earnings TOTAL Use of Money And Property 2,812 2,229 TOTAL Revenues 2,812 2,229 V5031 1,128,853796,680Interfund Transfers TOTAL Interfund Transfers 796,680 1,128,853 TOTAL Other Sources 796,680 1,128,853 TOTAL Revenues 799,492 1,131,082 Page 69 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Results of Operation (V) DEBT SERVICE Code Description 2020 EdpCode 2021 Expenditures V13804 3421,903Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 1,903 342 V19894 709 Other General Govt Support, Contract Exp TOTAL Other General Govt Support 0 709 TOTAL General Government Support 1,903 1,051 V97106 1,090,025368,000Debt Principal, Serial Bonds TOTAL Debt Principal 368,000 1,090,025 V97107 99,22065,625Debt Interest, Serial Bonds TOTAL Debt Interest 65,625 99,220 TOTAL Expenditures 435,528 1,190,296 TOTAL Expenditures 435,528 1,190,296 Page 70 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (V) DEBT SERVICE Code Description 2020 EdpCode 2021 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 93,365 V8021 457,329 Restated Fund Balance - Beg of Year 93,365 V8022 457,329 ADD - REVENUES AND OTHER SOURCES 799,492 1,131,082 DEDUCT - EXPENDITURES AND OTHER USES 435,528 1,190,296 Fund Balance - End of Year 457,329 V8029 398,115 Page 71 OSC Municipality Code 500342300000 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Code Description 2020 EdpCode 2021 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 15,280,159 W129 12,810,980 TOTAL Provision To Be Made In Future Budgets 15,280,159 12,810,980 TOTAL Assets 15,280,159 12,810,980 OSC Municipality Code 500342300000Page 72 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 (W) GENERAL LONG-TERM DEBT 2020 EdpCode 2021Code Description Balance Sheet W638Net Pension Liability -Proportionate Share 12,4083,263,621 W683Total OPEB Liability 10,374,4588,533,644 W687Compensated Absences 212,883181,649 TOTAL Other Liabilities 10,599,74911,978,914 W628Bonds Payable 2,211,2203,301,245 TOTAL Bond And Long Term Liabilities 2,211,2203,301,245 15,280,159 12,810,969TOTAL Liabilities 15,280,159 12,810,969TOTAL Liabilities OSC Municipality Code 500342300000Page 73 TOWN OF Ithaca Annual Update Document For the Fiscal Year Ending 2021 Office of the State Comptroller 5/27/2022TOWN OF Ithaca Statement of Indebtedness For the Fiscal Year Ending 2021 County of: Tompkins Municipal Code: 500342300000 First Year Debt Code Description Cops Flag Comp Flag Date of Issue Date of Maturity Int. Rate Var? Amt. Orig. Issued O/S Beg. of Year Paid Dur. Year Redeemed Bond Proc. Prior Yr. Adjust. Accreted Interest O/S End of Year E 08/01/2028 2.00% Y $0 $0 $3,450,000 $1,555,000 $1,555,00008/01/2013Public Improvement Bond - 2013BOND2013 $0 E 05/15/2024 2.00% Y $0 $0 $910,000 $380,000 $100,00012/30/20142004-B Refunding Bond, 2014-ABOND2014 $280,000 E 10/15/2030 2.00% Y $0 $0 $2,950,000 $2,075,000 $185,00011/13/2015Public Improvement BondBOND2015 $1,890,000 E 12/01/2033 2.99% $0 $0 $4,150,000 $3,700,000 $235,00012/06/2018YWater Main ImprovementsBOND2018 $3,465,000 E 08/15/2035 5.00% Y $0 $0 $3,340,000 $3,340,000 $170,00009/03/2020Various capital projectsBOND2020 $3,170,000 E 12/15/2029 2.00% Y $0 $0 $3,000,000 $1,895,000 $200,00012/30/2014Public Improvement Bond 2014-BBOND2014 $1,695,000 E 08/15/2031 5.00% Y $0 $0 $1,550,000 $1,550,000 $215,00009/03/2020Refunding of 2009 and 2011BOND2020 $1,335,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $14,495,000 $2,660,000 $0 $0$0 $11,835,000$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$2,660,000$14,495,000$0 $11,835,000$0 Page 74 TOWN OF Ithaca Schedule of Time Deposits and Investments For the Fiscal Year Ending 2021 EDP Code Amount CASH: On Hand 9Z2001 $700.00 Demand Deposits 9Z2011 $15,621,736.00 Time Deposits 9Z2021 $8,063,753.00 Total $23,686,189.00 COLLATERAL: - FDIC Insurance 9Z2014 $553,600.00 9Z2014A $27,953,141.00 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 9Z4504A - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 9Z4514A $28,506,741.00 Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Collateralized with securities held in possession of municipality or its agent Total Page 75 OSC Municipality Code 500342300000 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-4708 $312,715 $0 $0 $312,715 *****-8038 $2,247,885 $0 $2,247,885 $0 *****-2604 $27 $0 $0 $27 *****-2604 $424 $913 $0 $1,336 *****-3988 $1 $0 $0 $1 *****-3996 $1 $0 $0 $1 *****-1129 $1 $0 $0 $1 *****-2244 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-2604 $83 $12,570 $0 $12,653 *****-2604 $539 $0 $0 $539 *****-2604 $1 $0 $0 $1 *****-2604 $2,670 $220 $0 $2,891 *****-2604 $1,475 $0 $0 $1,475 *****-2604 $2 $0 $0 $2 *****-2604 $2 $0 $0 $2 *****-2604 $1,038 $0 $0 $1,038 *****-2604 $1 $0 $0 $1 *****-2604 $12,859 $0 $0 $12,859 *****-4503 $8,010,088 $0 $0 $8,010,088 *****-2604 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-2604 $10,237 $0 $1,292 $8,946 *****-2604 $2,824 $0 $0 $2,824 *****-2604 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-2604 $1,001 $0 $0 $1,001 *****-2604 $55 $0 $0 $55 OSC Municipality Code 500342300000Page 76 TOWN OF Ithaca Bank Reconciliation For the Fiscal Year Ending 2021 Include All Checking, Savings and C.D. Accounts Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-2604 $1 $0 $0 $1 *****-2604 $1 $0 $0 $1 *****-3.60 $12,991,371 $0 $0 $12,991,371 *****-8438 $36,514 $0 $0 $36,514 *****-5130 $53,665 $0 $0 $53,665 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $21,450,015 $700.00 $163.62 $21,450,879 $21,450,880 OSC Municipality Code 500342300000Page 77 TOWN OF Ithaca Bank Reconciliation For the Fiscal Year Ending 2021 Include All Checking, Savings and C.D. Accounts TOWN OF Ithaca Local Government Questionnaire For the Fiscal Year Ending 2021 Response Yes Yes No Does your municipality have a written procurement policy? Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? Does your local government participate in an insurance pool with other local governments? If yes, has your municipality used the results to design the system of internal controls? Yes 1) 2) 3) 4) 5) 6) 7) 9) 8) Has your municipality prepared and documented a risk assessment plan?Yes Does your municipality have a Capital Plan?Yes Does your municipality have a Length of Service Award Program (LOSAP) for volunteer firefighters? No Does your local government participate in an investment pool with other local governments? No Have you had a change in chief executive or chief fiscal officer during the last year? Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39? No Yes Page 78 TOWN OF Ithaca Employee and Retiree Benefits For the Fiscal Year Ending 2021 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 357$539,644.0090108State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund 57 27$307,945.0090308Social Security 57 27$100,095.0090408Worker's Compensation Insurance 56$7,621.0090458Life Insurance 90508 Unemployment Insurance 56$4,952.0090558Disability Insurance 18512$1,089,537.0090608Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits $-207,453.00 27 57Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $1,842,341.00 $1,842,341.00 Page 79 OSC Municipality 500342300000 TOWN OF Ithaca Energy Costs and Consumption For the Fiscal Year Ending 2021 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallons22,882$55,146Gasoline gallons22,899$55,905Diesel Fuel gallons1,249$2,865Fuel Oil cubic feet18,433$14,281Natural Gas kilowatt-hours1,292,762$165,103Electricity tonsCoal gallonsPropane Page 80 OSC Municipality 500342300000 CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. Donna Shaw Rod Howe Name of Report Preparer if different than Chief Fiscal Officer Name (607) 273-1721 Town Supervisor Telephone Number Title 215 N. Tioga Street Official Address 04/21/2022 (607) 273-1721 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer ofRod Howe By entering the personal identification number assigned by the Office of the State Comptroller to me as Town of Ithaca , and that the information provided in the annual I, the the Chief Fiscal Officer of the annual financial report, I am evidencing my express intent to authenticate my certification of the my signature for use in conjunction with the filing of the 'sTown of Ithaca Town of Ithaca , and adopted by me as and correct to the best of my knowledge and belief., is TRUE financial report of the Town of Ithaca , for the fiscal year ended 12/31/2021 Town of Ithaca's annual financial report for the fiscal year ended 12/31/2021 Page 81 OSC Municipality Code 500342300000 TOWN OF Ithaca Financial Comments For the Fiscal Year Ending 2021 (A) GENERAL Adjustment Reason Retiree Health liability removed from balance sheetAccount Code A8012 (B) GENERAL TOWN-OUTSIDE VG Adjustment Reason removed liability for retiree health paymentsAccount Code B8012 (DA) HIGHWAY-TOWN-WIDE Account Code Comment To move from 17104 to new account codeAccount Code DA17104 To move from 17104 to new account codeAccount Code DA19894 (DB) HIGHWAY-PART-TOWN Account Code Comment To move from 17104 to new account codeAccount Code DB17104 To move from 17104 to new account codeAccount Code DB19894 Adjustment Reason Retiree Health liability removed from balance sheetAccount Code DB8012 (SL) LIGHTING Adjustment Reason prior period audit adjAccount Code SL8012 (V) DEBT SERVICE Adjustment Reason to adjust to prior year auditAccount Code V8015 (ES) ENTERPRISE SEWER Account Code Comment To move from 1710X to new account codeAccount Code ES19894 To move from 1710X to new account codeAccount Code ES17108 To move from 1710X to new account codeAccount Code ES17104 To move from 17104 to new account codeAccount Code ES17101 Adjustment Reason 2020 audit adj - revenueAccount Code ES8012 (EW) ENTERPRISE WATER Account Code Comment To move from 17104 to new account codeAccount Code EW19894 To move from 17104 to new account codeAccount Code EW19104 Adjustment Reason 2020 audit adjustment - revenueAccount Code EW8012 Page 82 OSC Municipality Code 500342300000