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Home My WebLink AboutEnfield AUD Fiscal Year 2019All 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 Enfield County of Tompkins UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2019 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Enfield 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 2018 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2019: *** FINANCIAL SECTION *** (A) GENERAL (CM) MISCELLANEOUS SPECIAL REV (DA) HIGHWAY-TOWN-WIDE (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2018 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 2018 EdpCode 2019 (A) GENERAL Balance Sheet Assets Cash A200 Cash In Time Deposits 312,690 A201 395,806 TOTAL Cash 312,690 395,806 Cash Special Reserves 74,433 A230 74,107 Cash In Time Deposits Special Reserves A231 13,838 TOTAL Restricted Assets 74,433 87,945 TOTAL Assets 387,123 483,751 OSC Municipality Code 500327000000Page 3 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (A) GENERAL 2018 EdpCode 2019Code Description Balance Sheet A600Accounts Payable TOTAL Accounts Payable 00 A601Accrued Liabilities 3,221 TOTAL Accrued Liabilities 3,2210 0 3,221TOTAL Liabilities Fund Balance A878Capital Reserve 87,94574,433 TOTAL Restricted Fund Balance 87,94574,433 A914Assigned Appropriated Fund Balance 27,50010,000 TOTAL Assigned Fund Balance 27,50010,000 A917Unassigned Fund Balance 365,085302,690 TOTAL Unassigned Fund Balance 365,085302,690 387,123 480,530TOTAL Fund Balance 387,123 483,751TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 4 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (A) GENERAL Code Description 2018 EdpCode 2019 Revenues A1001 481,132519,808Real Property Taxes TOTAL Real Property Taxes 519,808 481,132 A1081 3,935 Other Payments In Lieu of Taxes A1090 2,1991,911Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 1,911 6,135 A1232Tax Collector Fees A1255 281213Clerk Fees A1550 250525Public Pound Charges, Dog Control Fees A2189Other Home & Community Services Income A2190Sale of Cemetery Lots TOTAL Departmental Income 738 531 A2401 1,598609Interest And Earnings A2460 8,000 Wind Power Host Community Fees TOTAL Use of Money And Property 609 9,598 A2544 7,3686,806Dog Licenses A2555 10,9258,040Building And Alteration Permits TOTAL Licenses And Permits 14,846 18,293 A2610 14,30620,079Fines And Forfeited Bail TOTAL Fines And Forfeitures 20,079 14,306 A26803,389Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 3,389 0 A2701Refunds of Prior Year's Expenditures A2770 6,6568,036Unclassified (specify) TOTAL Miscellaneous Local Sources 8,036 6,656 A3001 16,03116,031St Aid, Revenue Sharing A3005 57,64336,030St Aid, Mortgage Tax A3089 12,500 St Aid - Other (specify) TOTAL State Aid 52,061 86,174 TOTAL Revenues 621,478 622,826 TOTAL Revenues 621,478 622,826 Page 5 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (A) GENERAL Code Description 2018 EdpCode 2019 Expenditures A10101 12,03812,038Legislative Board, Pers Serv A10104 3411,601Legislative Board, Contr Expend TOTAL Legislative Board 13,639 12,380 A11101 27,80027,255Municipal Court, Pers Serv A11102Municipal Court, Equip & Cap Outlay A11104 7,29212,912Municipal Court, Contr Expend TOTAL Municipal Court 40,167 35,092 A12201 17,36117,541Supervisor,pers Serv A12202 196159Supervisor,equip & Cap Outlay A12204 3031,235Supervisor,contr Expend TOTAL Supervisor 18,935 17,860 A13151 8,7548,582Comptroller,pers Serv A13152 400400Comptroller, Equip & Cap Outlay A13154 2,8862,900Comptroller, Contr Expend TOTAL Comptroller 11,882 12,039 A13304 1,8441,853Tax Collection,contr Expend TOTAL Tax Collection 1,853 1,844 A14101 27,90024,682Clerk,pers Serv A14102167Clerk,equip & Cap Outlay A14104 2,3162,288Clerk,contr Expend TOTAL Clerk 27,138 30,216 A14204 12,37012,880Law, Contr Expend TOTAL Law 12,880 12,370 A14604 100247Records Mgmt, Contr Expend TOTAL Records Mgmt 247 100 A16201 2,7151,275Buildings, Pers Serv A16204 41,09749,245Buildings, Contr Expend TOTAL Buildings 50,520 43,812 A16702Central Print & Mail, Equip & Cap Outlay A16704 2752,548Central Print & Mail,contr Expend TOTAL Central Print & Mail 2,548 275 A19104 27,14227,256Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 27,256 27,142 A19204 1,7001,499Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 1,499 1,700 A19894583Other Gen Govt Support, Contr Expend TOTAL Other Gen Govt Support 583 0 TOTAL General Government Support 209,148 194,830 A30101 29,35328,778Public Safety Admin, Pers Serv A3010220Public Safety Admin, Equip & Cap Outlay A30104 5321,336Public Safety Admin, Contr Expend TOTAL Public Safety Admin 30,134 29,885 A33104 3,4484,173Traffic Control, Contr Expen TOTAL Traffic Control 4,173 3,448 Page 6 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (A) GENERAL Code Description 2018 EdpCode 2019 Expenditures A35104 16,73716,737Control of Animals, Contr Expend TOTAL Control of Animals 16,737 16,737 TOTAL Public Safety 51,044 50,071 A41894 5050Other Public Health, Contr Expend TOTAL Other Public Health 50 50 TOTAL Health 50 50 A50101 59,56858,400Street Admin, Pers Serv A50102 417500Street Admin, Equip & Cap Outlay A50104 1,202500Street Admin, Contr Expend TOTAL Street Admin 59,400 61,187 A51324 2,7323,700Garage, Contr Expend TOTAL Garage 3,700 2,732 A51824 4581,381Street Lighting, Contr Expend TOTAL Street Lighting 1,381 458 TOTAL Transportation 64,481 64,377 A73104 48,46247,511Youth Prog, Contr Expend TOTAL Youth Prog 47,511 48,462 A73204 6,2745,780Joint Youth Prog, Contr Expend TOTAL Joint Youth Prog 5,780 6,274 A75102350Historian, Equip & Cap Outlay A75104 308446Historian, Contr Expend TOTAL Historian 796 308 A75501Celebrations, Pers Serv A75504 42198Celebrations, Contr Expend TOTAL Celebrations 198 42 A76204 2,6002,400Adult Recreation, Contr Expend TOTAL Adult Recreation 2,400 2,600 TOTAL Culture And Recreation 56,685 57,685 A80201 1,8902,432Planning, Pers Serv A80204 466300Planning, Contr Expend TOTAL Planning 2,732 2,356 A81604 2,2001,938Refuse & Garbage, Contr Expend TOTAL Refuse & Garbage 1,938 2,200 A88101 5,4384,079Cemetery, Pers Serv A88102 1161,006Cemetery, Equip & Cap Outlay A88104 1,850721Cemetery, Contr Expend TOTAL Cemetery 5,807 7,404 TOTAL Home And Community Services 10,476 11,960 A90108 18,49321,735State Retirement System A90308 14,19013,300Social Security, Employer Cont A90408 32841Worker's Compensation, Empl Bnfts A90508Unemployment Insurance, Empl Bnfts A90558 18600Disability Insurance, Empl Bnfts Page 7 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (A) GENERAL Code Description 2018 EdpCode 2019 Expenditures A90608 12,16024,009Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 60,485 44,892 A97106 75,00070,000Debt Principal, Serial Bonds A97896Other Debt, Principal TOTAL Debt Principal 70,000 75,000 A97107 27,75030,919Debt Interest, Serial Bonds TOTAL Debt Interest 30,919 27,750 TOTAL Expenditures 553,288 526,615 TOTAL Expenditures 553,288 526,615 Page 8 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (A) GENERAL Code Description 2018 EdpCode 2019 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 314,890 A8021 387,123 Prior Period Adj -Increase In Fund Balance 4,043 A8012 Prior Period Adj -Decrease In Fund Balance A8015 2,805 Restated Fund Balance - Beg of Year 318,934 A8022 384,319 ADD - REVENUES AND OTHER SOURCES 621,478 622,826 DEDUCT - EXPENDITURES AND OTHER USES 553,288 526,615 Fund Balance - End of Year 387,123 A8029 480,530 Page 9 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description (A) GENERAL Budget Summary EdpCode 20202019 Estimated Revenues Est Rev - Real Property Taxes 481,758 A1049N 481,337 Est Rev - Real Property Tax Items 6,404 A1099N 10,348 Est Rev - Departmental Income 1,100 A1299N 700 Est Rev - Use of Money And Property 350 A2499N 1,200 Est Rev - Licenses And Permits 14,500 A2599N 13,500 Est Rev - Fines And Forfeitures 7,500 A2649N 7,500 Est Rev - Sale of Prop And Comp For Loss 0 A2699N Est Rev - Miscellaneous Local Sources 5,877 A2799N 43,377 Est Rev - State Aid 63,000 A3099N 56,031 580,489 613,993TOTAL Estimated Revenues Appropriated Fund Balance 10,000 A599N 27,500 10,000 27,500TOTAL Estimated Other Sources 590,489 641,493TOTAL Estimated Revenues OSC Municipality Code 500327000000Page 10 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description (A) GENERAL Budget Summary EdpCode 20202019 Appropriations App - General Government Support 245,133 A1999N 302,296 App - Public Safety 52,352 A3999N 52,352 App - Health 50 A4999N 50 App - Transportation 65,568 A5999N 68,750 App - Culture And Recreation 59,036 A7999N 61,141 App - Home And Community Services 11,400 A8999N 8,100 App - Employee Benefits 54,000 A9199N 48,948 App - Debt Service 102,950 A9899N 99,856 590,489 641,493TOTAL Appropriations 590,489 641,493TOTAL Appropriations OSC Municipality Code 500327000000Page 11 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description 2018 EdpCode 2019 (CM) MISCELLANEOUS SPECIAL REV Balance Sheet Assets Cash In Time Deposits Additional Description ALSO RECORDED IN GENERAL FUND 19,512 CM201 20,701 TOTAL Cash 19,512 20,701 Cash Special Reserves CM230 Cash In Time Deposits Special Reserves CM231 TOTAL Restricted Assets 0 0 TOTAL Assets 19,512 20,701 OSC Municipality Code 500327000000Page 12 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (CM) MISCELLANEOUS SPECIAL REV 2018 EdpCode 2019Code Description Balance Sheet Fund Balance CM899Other Restricted Fund Balance 20,70119,512 TOTAL Restricted Fund Balance 20,70119,512 19,512 20,701TOTAL Fund Balance 19,512 20,701TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 13 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (CM) MISCELLANEOUS SPECIAL REV Code Description 2018 EdpCode 2019 Revenues CM2401 3922Interest And Earnings TOTAL Use of Money And Property 22 39 CM2655 1,150 Sales, Other TOTAL Sale of Property And Compensation For Loss 0 1,150 TOTAL Revenues 22 1,189 TOTAL Revenues 22 1,189 Page 14 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (CM) MISCELLANEOUS SPECIAL REV Code Description 2018 EdpCode 2019 Expenditures CM171041,000Administration-Contractual TOTAL Administration-Contractual 1,000 0 TOTAL General Government Support 1,000 0 TOTAL Expenditures 1,000 0 TOTAL Expenditures 1,000 0 Page 15 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (CM) MISCELLANEOUS SPECIAL REV Code Description 2018 EdpCode 2019 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 20,490 CM8021 19,512 Prior Period Adj -Decrease In Fund Balance CM8015 Restated Fund Balance - Beg of Year 20,490 CM8022 19,512 ADD - REVENUES AND OTHER SOURCES 22 1,189 DEDUCT - EXPENDITURES AND OTHER USES 1,000 Fund Balance - End of Year 19,512 CM8029 20,701 Page 16 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description 2018 EdpCode 2019 (DA) HIGHWAY-TOWN-WIDE Balance Sheet Assets Cash DA200 Cash In Time Deposits 180,690 DA201 111,892 TOTAL Cash 180,690 111,892 Prepaid Expenses DA480 1,532 TOTAL Prepaid Expenses 0 1,532 Cash Special Reserves 57,571 DA230 87,686 Cash In Time Deposits Special Reserves 90,314 DA231 71,213 TOTAL Restricted Assets 147,885 158,899 TOTAL Assets 328,575 272,324 OSC Municipality Code 500327000000Page 17 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (DA) HIGHWAY-TOWN-WIDE 2018 EdpCode 2019Code Description Balance Sheet DA601Accrued Liabilities TOTAL Accrued Liabilities 00 0 0TOTAL Liabilities Fund Balance DA806Not in Spendable Form 1,532 TOTAL Nonspendable Fund Balance 1,5320 DA878Capital Reserve 158,972147,885 TOTAL Restricted Fund Balance 158,972147,885 DA915Assigned Unappropriated Fund Balance 111,819180,690 TOTAL Assigned Fund Balance 111,819180,690 328,575 272,324TOTAL Fund Balance 328,575 272,324TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 18 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2018 EdpCode 2019 Revenues DA1001 959,372904,618Real Property Taxes TOTAL Real Property Taxes 904,618 959,372 DA2401 1,287711Interest And Earnings TOTAL Use of Money And Property 711 1,287 DA266530,800Sales of Equipment DA268011,595Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 42,395 0 DA270110,000Refunds of Prior Year's Expenditures DA2770 36600Unclassified (specify) TOTAL Miscellaneous Local Sources 10,600 36 DA3501 148,111148,066St Aid, Consolidated Highway Aid TOTAL State Aid 148,066 148,111 TOTAL Revenues 1,106,389 1,108,806 TOTAL Revenues 1,106,389 1,108,806 Page 19 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2018 EdpCode 2019 Expenditures DA51101 166,610163,724Maint of Streets, Pers Serv DA51104 150,262172,657Maint of Streets, Contr Expend TOTAL Maint of Streets 336,381 316,872 DA51122 148,111148,066Perm Improve Highway, Equip & Cap Outlay TOTAL Perm Improve Highway 148,066 148,111 DA51204 19,4771,193Maint of Bridges, Contr Expend TOTAL Maint of Bridges 1,193 19,477 DA51302 236,886167,000Machinery, Equip & Cap Outlay DA51304 166,209140,400Machinery, Contr Expend TOTAL Machinery 307,400 403,096 DA51401 14,70412,015Brush And Weeds, Pers Serv DA51404 629345Brush And Weeds, Contr Expend TOTAL Brush And Weeds 12,360 15,333 DA51421 69,28968,972Snow Removal, Pers Serv DA51424 49,66840,471Snow Removal, Contr Expend TOTAL Snow Removal 109,443 118,957 TOTAL Transportation 914,843 1,021,845 DA90108 32,89340,083State Retirement, Empl Bnfts DA90308 19,17118,805Social Security , Empl Bnfts DA90408 23,13623,688Worker's Compensation, Empl Bnfts DA90508 139138Unemployment Insurance, Empl Bnfts DA90558 90-107Disability Insurance, Empl Bnfts DA90608 67,53579,172Hospital & Medical (dental) Ins, Empl Bnft DA90708 248150Union Welfare Benefits TOTAL Employee Benefits 161,930 143,212 TOTAL Expenditures 1,076,772 1,165,057 TOTAL Expenditures 1,076,772 1,165,057 Page 20 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (DA) HIGHWAY-TOWN-WIDE Code Description 2018 EdpCode 2019 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 298,958 DA8021 328,575 Restated Fund Balance - Beg of Year 298,958 DA8022 328,575 ADD - REVENUES AND OTHER SOURCES 1,106,389 1,108,806 DEDUCT - EXPENDITURES AND OTHER USES 1,076,772 1,165,057 Fund Balance - End of Year 328,575 DA8029 272,324 Page 21 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20202019 Estimated Revenues Est Rev - Real Property Taxes 959,372 DA1049N 1,036,816 Est Rev - Use of Money And Property 300 DA2499N 500 Est Rev - Miscellaneous Local Sources 1,200 DA2799N 600 Est Rev - State Aid 104,154 DA3099N 104,191 1,065,026 1,142,107TOTAL Estimated Revenues Estimated - Interfund Transfer 0 DA5031N 0 0TOTAL Estimated Other Sources 1,065,026 1,142,107TOTAL Estimated Revenues OSC Municipality Code 500327000000Page 22 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20202019 Appropriations App - Transportation 778,126 DA5999N 939,137 App - Employee Benefits 154,400 DA9199N 152,970 932,526 1,092,107TOTAL Appropriations App - Interfund Transfer 132,500 DA9999N 50,000 132,500 50,000TOTAL Other Uses 1,065,026 1,142,107TOTAL Appropriations OSC Municipality Code 500327000000Page 23 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description 2018 EdpCode 2019 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 169,866 K101 169,866 Buildings 1,489,596 K102 1,489,596 Machinery And Equipment 1,295,000 K104 1,295,000 Infrastructure 473,836 K106 473,836 TOTAL Fixed Assets (net) 3,428,298 3,428,298 TOTAL Assets 3,428,298 3,428,298 OSC Municipality Code 500327000000Page 24 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (K) GENERAL FIXED ASSETS 2018 EdpCode 2019Code Description Balance Sheet Liabilities K159Total Non-Current Govt Assets 3,428,3003,428,300 TOTAL Investments in Non-Current Government Assets 3,428,3003,428,300 3,428,300 3,428,300TOTAL Fund Balance 3,428,300 3,428,300TOTAL OSC Municipality Code 500327000000Page 25 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description 2018 EdpCode 2019 (SF) FIRE PROTECTION Balance Sheet Assets Cash In Time Deposits 9,170 SF201 11,227 TOTAL Cash 9,170 11,227 TOTAL Assets 9,170 11,227 OSC Municipality Code 500327000000Page 26 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (SF) FIRE PROTECTION 2018 EdpCode 2019Code Description Balance Sheet Fund Balance SF915Assigned Unappropriated Fund Balance 11,2279,170 TOTAL Assigned Fund Balance 11,2279,170 9,170 11,227TOTAL Fund Balance 9,170 11,227TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 500327000000Page 27 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (SF) FIRE PROTECTION Code Description 2018 EdpCode 2019 Revenues SF1001 349,493343,243Real Property Taxes TOTAL Real Property Taxes 343,243 349,493 SF2401 7327Interest And Earnings TOTAL Use of Money And Property 27 73 TOTAL Revenues 343,270 349,566 TOTAL Revenues 343,270 349,566 Page 28 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Results of Operation (SF) FIRE PROTECTION Code Description 2018 EdpCode 2019 Expenditures SF34104 320,093313,817Fire Protection, Contr Expend TOTAL Fire Protection 313,817 320,093 TOTAL Public Safety 313,817 320,093 SF90408 27,41625,844Worker's Compensation, Empl Bnfts TOTAL Employee Benefits 25,844 27,416 TOTAL Expenditures 339,661 347,509 TOTAL Expenditures 339,661 347,509 Page 29 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (SF) FIRE PROTECTION Code Description 2018 EdpCode 2019 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 5,559 SF8021 9,169 Restated Fund Balance - Beg of Year 5,559 SF8022 9,169 ADD - REVENUES AND OTHER SOURCES 343,270 349,566 DEDUCT - EXPENDITURES AND OTHER USES 339,661 347,509 Fund Balance - End of Year 9,169 SF8029 11,224 Page 30 OSC Municipality Code 500327000000 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Code Description 2018 EdpCode 2019 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 773,456 W129 745,615 TOTAL Provision To Be Made In Future Budgets 773,456 745,615 TOTAL Assets 773,456 745,615 OSC Municipality Code 500327000000Page 31 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 (W) GENERAL LONG-TERM DEBT 2018 EdpCode 2019Code Description Balance Sheet W638Net Pension Liability -Proportionate Share 92,98645,826 TOTAL Other Liabilities 92,98645,826 W628Bonds Payable 652,629727,630 TOTAL Bond And Long Term Liabilities 652,629727,630 773,456 745,615TOTAL Liabilities 773,456 745,615TOTAL Liabilities OSC Municipality Code 500327000000Page 32 TOWN OF Enfield Annual Update Document For the Fiscal Year Ending 2019 Office of the State Comptroller 5/7/2020TOWN OF Enfield Statement of Indebtedness For the Fiscal Year Ending 2019 County of: Tompkins Municipal Code: 500327000000 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 N 04/25/2026 0.044% $0 $0 $1,100,000 $727,630 $75,00004/12/2011new Highway facilityBOND2011 $652,630 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $727,630 $75,000 $0 $0$0 $652,630$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$75,000$727,630$0 $652,630$0 Page 33 TOWN OF Enfield Schedule of Time Deposits and Investments For the Fiscal Year Ending 2019 EDP Code Amount CASH: On Hand 9Z2001 $806,021.49 Demand Deposits 9Z2011 Time Deposits 9Z2021 Total $806,021.49 COLLATERAL: - FDIC Insurance 9Z2014 $250,000.00 9Z2014A $556,021.49 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 $806,021.49 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 34 OSC Municipality Code 500327000000 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-0409 $9,634 $1,617 $11,251 $0 *****-0417 $6,780 $311 $7,091 $0 *****-0425 $15,470 $0 $15,470 $0 *****-4800 $412,411 $0 $1,617 $410,794 *****-4827 $11,227 $0 $0 $11,227 *****-4835 $74,007 $0 $0 $74,007 *****-4843 $19,551 $0 $0 $19,551 *****-4851 $101 $0 $0 $101 *****-4878 $127,203 $0 $15,311 $111,892 *****-4886 $87,686 $0 $0 $87,686 *****-4894 $56,213 $15,000 $0 $71,213 *****-9912 $0 $0 $0 $0 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $786,470 $.00 $.00 $786,470 $786,470 OSC Municipality Code 500327000000Page 35 TOWN OF Enfield Bank Reconciliation For the Fiscal Year Ending 2019 Include All Checking, Savings and C.D. Accounts TOWN OF Enfield Local Government Questionnaire For the Fiscal Year Ending 2019 Response Yes Yes Yes Does your municipality have a written procurement policy? Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? Does your local government participate in an insurance pool with other local governments? If yes, has your municipality used the results to design the system of internal controls? 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 36 TOWN OF Enfield Employee and Retiree Benefits For the Fiscal Year Ending 2019 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 46$51,386.0090108State Retirement System $0.0090158Police and Fire Retirement $0.0090258Local Pension Fund 6 13$33,360.3090308Social Security 6 75$49,761.5490408Worker's Compensation Insurance $0.0090458Life Insurance 6$138.9390508Unemployment Insurance 6$108.0090558Disability Insurance 46$79,695.2390608Hospital and Medical (Dental) Insurance 6$248.0090708Union Welfare Benefits 75$822.0090858Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits $0.00 13 6Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $215,520.00 $215,520.62 Page 37 OSC Municipality 500327000000 TOWN OF Enfield Energy Costs and Consumption For the Fiscal Year Ending 2019 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallons2,469$5,127Gasoline gallons19,251$48,403Diesel Fuel gallons1,267$3,073Fuel Oil cubic feetNatural Gas kilowatt-hours151,771$4,841Electricity tonsCoal gallons3,983$5,560Propane Page 38 OSC Municipality 500327000000 CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. DEBORAH KELLEY BETH MCGEE Name of Report Preparer if different than Chief Fiscal Officer Name (607) 273-8256 TOWN SUPERVISOR Telephone Number Title 168 ENFIELD MAIN ROAD, ITHACA NY 14850 Official Address 02/25/2020 (607) 273-8256 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer ofBETH MCGEE By entering the personal identification number assigned by the Office of the State Comptroller to me as TOWN of ENFIELD , 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 ENFIELD TOWN of ENFIELD , and adopted by me as and correct to the best of my knowledge and belief., is TRUE financial report of the TOWN of ENFIELD , for the fiscal year ended 12/31/2019 TOWN of ENFIELD's annual financial report for the fiscal year ended 12/31/2019 Page 39 OSC Municipality Code 500327000000 TOWN OF Enfield Financial Comments For the Fiscal Year Ending 2019 (A) GENERAL Account Code Comment Removed $19,551.25, as this amount is already being reported in the CM Fund. Reclassified $13,837.63 from A201 to A231 to match restricted assets to restricted fund balance Account Code A231 Removed original adjustment of $16,746.58 after making several adjustments related to CM Fund monies that were reported in the A Fund. Account Code A8012 Reclassified $27,500 from A917 to match amount reported in A599NAccount Code A914 Per Town, reclassified amount to A1920.4Account Code A97896 Per Town, reclassified $200 from A9789.6, as amount represents SEC filing fees.Account Code A19204 Reduced by $19,551.25 as amount is already being reported in the CM Fund. Additionally reclassified $27,500 to A914 to match A599N. Reclassified $1,150 to CM899, represents cemetery revenue Account Code A917 Town is unable to reconcile the remaining difference of $2,804.67Account Code A8015 Reclassified from A2770, as amount represents Host Community Agreement the Town entered in to with Delaware River Solar. Account Code A2460 Reclassified $8,000 to A2460, as amount represents Host Community Agreement. Reclassified $12,500 to A3089 as amount represents NYSERDA Executive Contract grant money. Reclassified $1,150 to CM Fund, as amount represents Cemetery revenue (sale of plots & burial fees). Account Code A2770 Reclassified $13,837.63 to A231 to match restricted assets to restricted fund balance. Reclassified $1,150 to CM201 Account Code A201 Reclassified $12,500 from A2770, as amount represents, "NYSERDA contract for a grant received through the Clean Energy Communities program." Account Code A3089 Adjustment Reason .Account Code A8012 .Account Code A8015 (CM) MISCELLANEOUS SPECIAL REV Account Code Comment Reclassified $1,150 from A917 to CM899, as amount represents cemetery revenueAccount Code CM899 Reclassified $1,150 from A2770 to CM2655, as amount represents cemetery revenue: sale of plots & burial fees. Account Code CM2655 Reclassified $1,150 from A201 to CM201, as amount represents cemetery revenueAccount Code CM201 Adjustment Reason total is in general fundAccount Code CM8015 (DA) HIGHWAY-TOWN-WIDE Account Code Comment Reclassified $1,532.33 to DA806 to represent fund balance for amount recorded in DA480. Additionally, reclassified $11,087.30 to DA878 Account Code DA915 Reclassified amount from DA601. Per Town amount represents, "accrued amount being paid for uniforms to Highway employees January 3, 2020." Account Code DA480 See comment on DA480Account Code DA601 Represents fund balance for amount reported in DA480Account Code DA806 Per Town's adjusting entries, increased amount by $11,087.30. DA915 was adjusted to offset the change Account Code DA878 (W) GENERAL LONG-TERM DEBT Account Code Comment To match updated liabilitiesAccount Code W129 To account for Town's 2019 Net Pension LiabilityAccount Code W638 Page 40 OSC Municipality Code 500327000000 TOWN OF Enfield Supplemental Section Comments For the Fiscal Year Ending 2019 Bank Reconciliation Removed deposit in transit from account ending 4843 as amount was being double counted in funds Page 41 OSC Municipality Code 500327000000