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Home My WebLink AboutG - 03 Final Annual Financial Report UpdateAll 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 Cortlandville County of Cortland UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2022 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Cortlandville 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 2021 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2022: *** FINANCIAL SECTION *** (A) GENERAL (B) GENERAL TOWN-OUTSIDE VG (CD) SPECIAL GRANT (DA) HIGHWAY-TOWN-WIDE (DB) HIGHWAY-PART-TOWN (FX) WATER (G) SEWER (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2021 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 2021 EdpCode 2022 (A) GENERAL Balance Sheet Assets Cash 0 A200 65,432 Cash In Time Deposits 1,204,484 A201 1,382,850 Petty Cash 700 A210 700 TOTAL Cash 1,205,184 1,448,983 Taxes Receivable, Current 95,034 A250 31,434 TOTAL Taxes Receivable (net) 95,034 31,434 Due From State And Federal Government 0 A410 0 TOTAL State And Federal Aid Receivables 0 0 Due From Other Funds 0 A391 0 TOTAL Due From Other Funds 0 0 Due From Other Governments 0 A440 0 TOTAL Due From Other Governments 0 0 Prepaid Expenses 74,523 A480 60,900 TOTAL Prepaid Expenses 74,523 60,900 Cash Special Reserves A230 Cash In Time Deposits Special Reserves 175,766 A231 111,640 TOTAL Restricted Assets 175,766 111,640 TOTAL Assets 1,550,507 1,652,957 OSC Municipality Code 110320400000Page 3 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL 2021 EdpCode 2022Code Description Balance Sheet A600Accounts Payable 115,33914,914 TOTAL Accounts Payable 115,33914,914 A601Accrued Liabilities 65,432100,733 TOTAL Accrued Liabilities 65,432100,733 A688Other Liabilities 231,350364,922 A690Overpayments & Clearing Account 18,55018,550 TOTAL Other Liabilities 249,900383,472 A630Due To Other Funds 31,43495,156 TOTAL Due To Other Funds 31,43495,156 594,275 462,105TOTAL Liabilities Deferred Inflows of Resources A694Deferred Taxes TOTAL Deferred Inflows of Resources 00 0 0TOTAL Deferred Inflows of Resources Fund Balance A806Not in Spendable Form 60,90074,523 TOTAL Nonspendable Fund Balance 60,90074,523 A815Unemployment Insurance Reserve 80,62780,611 A827Retirement Contribution Reserve 30,12930,123 A878Capital Reserve 00 A884Reserve For Debt 88565,033 TOTAL Restricted Fund Balance 111,640175,766 A913Committed Fund Balance TOTAL Committed Fund Balance 00 A914Assigned Appropriated Fund Balance 450,000450,000 TOTAL Assigned Fund Balance 450,000450,000 A917Unassigned Fund Balance 568,316255,943 TOTAL Unassigned Fund Balance 568,316255,943 956,232 1,190,856TOTAL Fund Balance 1,550,507 1,652,961TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 4 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (A) GENERAL Code Description 2021 EdpCode 2022 Revenues A1001 1,531,3781,648,348Real Property Taxes TOTAL Real Property Taxes 1,648,348 1,531,378 A1081 70,38068,838Other Payments In Lieu of Taxes A1090 29,02228,572Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 97,410 99,402 A1170 109,846109,958Franchises TOTAL Non Property Tax Items 109,958 109,846 A1255 2,2682,538Clerk Fees A1550 600520Public Pound Charges, Dog Control Fees A2001 83,28977,602Park And Recreational Charges TOTAL Departmental Income 80,660 86,157 A2389 29,24521,880Misc Revenue, Other Govts TOTAL Intergovernmental Charges 21,880 29,245 A2401 390316Interest And Earnings A2410 18,7002,800Rental of Real Property TOTAL Use of Money And Property 3,116 19,090 A2530 00Games of Chance A2540 00Bingo Licenses A2544 12,79112,619Dog Licenses TOTAL Licenses And Permits 12,619 12,791 A2610 293,331154,755Fines And Forfeited Bail A2611 00Fines & Pen-Dog Cases TOTAL Fines And Forfeitures 154,755 293,331 A2650 00Sales of Scrap & Excess Materials A2665 1,100 Sales of Equipment TOTAL Sale of Property And Compensation For Loss 0 1,100 A2701 7,6971,162Refunds of Prior Year's Expenditures A2705 4,500 Gifts And Donations A275018,538AIM Related Payments A2770 4,1772Unclassified (specify) TOTAL Miscellaneous Local Sources 19,702 16,374 A3001 18,538 St Aid, Revenue Sharing A3005 311,916256,558St Aid, Mortgage Tax A3089 2780St Aid - Other (specify) TOTAL State Aid 256,558 330,732 A4089 498,6939,857Federal Aid - Other TOTAL Federal Aid 9,857 498,693 TOTAL Revenues 2,414,862 3,028,139 A5031 12,342167,548Interfund Transfers TOTAL Interfund Transfers 167,548 12,342 Page 5 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (A) GENERAL Code Description 2021 EdpCode 2022 Other Sources A5710 00Serial Bonds TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources 167,548 12,342 TOTAL Revenues 2,582,410 3,040,482 Page 6 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (A) GENERAL Code Description 2021 EdpCode 2022 Expenditures A10101 51,05651,056Legislative Board, Pers Serv A10102 5000Legislative Board, Equip & Cap Outlay A10104 2,9752,788Legislative Board, Contr Expend TOTAL Legislative Board 53,844 54,531 A11101 288,290288,510Municipal Court, Pers Serv A11102 00Municipal Court, Equip & Cap Outlay A11104 61,64541,139Municipal Court, Contr Expend TOTAL Municipal Court 329,649 349,935 A12201 34,37134,371Supervisor,pers Serv A12202 0200Supervisor,equip & Cap Outlay A12204 4,7302,922Supervisor,contr Expend TOTAL Supervisor 37,492 39,100 A13204 21,50013,400Auditor, Contr Expend TOTAL Auditor 13,400 21,500 A13304 912785Tax Collection,contr Expend TOTAL Tax Collection 785 912 A13401 13,06418,268Budget, Pers Serv A13404 25,1447,749Budget, Contr Expend TOTAL Budget 26,017 38,207 A13551 74,37492,367Assessment, Pers Serv A13552 00Assessment, Equip & Cap Outlay A13554 3,9612,501Assessment, Contr Expend TOTAL Assessment 94,867 78,334 A13804 6,86920,374Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 20,374 6,869 A14101 176,624178,079Clerk,pers Serv A14104 10,8394,157Clerk,contr Expend TOTAL Clerk 182,236 187,463 A14201 51,99349,517Law, Pers Serv A14204 7,9513,934Law, Contr Expend TOTAL Law 53,451 59,943 A14301 150,910107,937Personnel, Pers Serv A14302 00Personnel,equip & Cap Outlay A14304 27,75724,140Personnel, Contr Expend TOTAL Personnel 132,077 178,666 A14601 4,5004,510Records Mgmt, PerS. SerV. TOTAL Records Mgmt 4,510 4,500 A16202 15,1580Operation of Plant, Equip & Cap Outlay A16204 124,898109,411Operation of Plant, Contr Expend TOTAL Operation of Plant 109,411 140,056 A16502 00Central Comm System Equip & Cap Outlay A16504 14,5928,542Central Comm System Contr Expend TOTAL Central Comm System Contr Expend 8,542 14,592 A16704 11,66222,413Central Print & Mail Contr Expend TOTAL Central Print & Mail Contr Expend 22,413 11,662 Page 7 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (A) GENERAL Code Description 2021 EdpCode 2022 Expenditures A16802 3,65318,031Central Data Process & Cap Outlay A16804 55,27336,356Central Data Process, Contr Expend TOTAL Central Data Process 54,387 58,926 A19104 80,03772,066Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 72,066 80,037 A19204 1,3501,350Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 1,350 1,350 A19304 00Judgements And Claims, Contr Expend TOTAL Judgements And Claims 0 0 A19894 5,2821,195Other General Govt Support, Contract Exp TOTAL Other General Govt Support 1,195 5,282 TOTAL General Government Support 1,218,066 1,331,865 A33104 18,33011,555Traffic Control, Contr Expen TOTAL Traffic Control 11,555 18,330 A33204 00On-Street Parking, Contr Expend TOTAL On-Street Parking 0 0 A35104 46,91044,558Control of Animals, Contr Expend TOTAL Control of Animals 44,558 46,910 A35204 3,5003,500Other Animal Control, Contr Expend TOTAL Other Animal Control 3,500 3,500 TOTAL Public Safety 59,612 68,740 A50101 85,09281,040Street Admin, Pers Serv A50104 1,774987Street Admin, Contr Expend TOTAL Street Admin 82,027 86,866 A51322 2,4273,890Garage, Equip & Cap Outlay A51324 60,53234,015Garage, Contr Expend TOTAL Garage 37,905 62,959 A51824 145,541108,167Street Lighting, Contr Expend TOTAL Street Lighting 108,167 145,541 TOTAL Transportation 228,099 295,367 A64104 0308Publicity, Contr Expend TOTAL Publicity 308 0 A69894 159,20720,000Other Eco & Dev, Contr Expend TOTAL Other Eco & Dev 20,000 159,207 TOTAL Economic Assistance And Opportunity 20,308 159,207 A71101 31,55813,218Parks, Pers Serv A71102 19,69713,664Parks, Equip & Cap Outlay A71104 65,81957,056Parks, Contr Expend TOTAL Parks 83,938 117,073 A75101 2,6002,634Historian, Pers Serv A75102 00Historian, Equip & Cap Outlay A75104 5200Historian, Contr Expend TOTAL Historian 2,634 3,120 Page 8 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (A) GENERAL Code Description 2021 EdpCode 2022 Expenditures A75504 489823Celebrations, Contr Expend TOTAL Celebrations 823 489 TOTAL Culture And Recreation 87,395 120,682 A80304 6,2713,625Research, Contr Expend TOTAL Research 3,625 6,271 A80904 16,0274,888Environmental Control, Contr Expend TOTAL Environmental Control 4,888 16,027 A88104 741,500Cemetery, Contr Expend TOTAL Cemetery 1,500 74 TOTAL Home And Community Services 10,013 22,372 A90108 82,890110,000State Retirement System A90308 71,58167,236Social Security, Employer Cont A90408 43,07740,836Worker's Compensation, Empl Bnfts A90508 00Unemployment Insurance, Empl Bnfts A90558 462458Disability Insurance, Empl Bnfts A90608 298,742283,395Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 501,925 496,751 A97106 97,50097,500Debt Principal, Serial Bonds A97306 170,000160,000Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 257,500 267,500 A97107 39,34143,655Debt Interest, Serial Bonds A97307 4,16939,119Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 82,773 43,510 TOTAL Expenditures 2,465,692 2,805,994 A99019 0 Transfers, Other Funds TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Expenditures 2,465,692 2,805,994 Page 9 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (A) GENERAL Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 839,538 A8021 956,255 Restated Fund Balance - Beg of Year 839,538 A8022 956,255 ADD - REVENUES AND OTHER SOURCES 2,582,410 3,040,482 DEDUCT - EXPENDITURES AND OTHER USES 2,465,692 2,805,994 Fund Balance - End of Year 956,255 A8029 1,190,760 Page 10 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (A) GENERAL Budget Summary EdpCode 20232022 Estimated Revenues Est Rev - Real Property Taxes 1,596,086 A1049N 1,456,572 Est Rev - Real Property Tax Items 26,500 A1099N 26,000 Est Rev - Non Property Tax Items 110,000 A1199N 110,000 Est Rev - Departmental Income 193,246 A1299N 301,750 Est Rev - Intergovernmental Charges 90,000 A2399N 90,000 Est Rev - Use of Money And Property 19,000 A2499N 18,800 Est Rev - Licenses And Permits 11,000 A2599N 11,000 Est Rev - Fines And Forfeitures 150,000 A2649N 250,000 Est Rev - State Aid 168,000 A3099N 268,000 Est Rev - Federal Aid 175,201 A4099N 201 2,539,033 2,532,323TOTAL Estimated Revenues Estimated - Interfund Transfer 175,926 A5031N 182,963 Estimated - Proceeds of Obligations 0 A5799N 0 Appropriated Fund Balance 450,000 A599N 450,000 625,926 632,963TOTAL Estimated Other Sources 3,164,959 3,165,286TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 11 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (A) GENERAL Budget Summary EdpCode 20232022 Appropriations App - General Government Support 1,714,515 A1999N 1,567,493 App - Public Safety 76,000 A3999N 80,200 App - Transportation 289,692 A5999N 315,947 App - Economic Assistance And Opportunity 28,000 A6999N 30,500 App - Culture And Recreation 177,200 A7999N 215,730 App - Home And Community Services 28,000 A8999N 18,000 App - Employee Benefits 533,433 A9199N 581,235 App - Debt Service 318,119 A9899N 356,181 3,164,959 3,165,286TOTAL Appropriations 3,164,959 3,165,286TOTAL Appropriations OSC Municipality Code 110320400000Page 12 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (B) GENERAL TOWN-OUTSIDE VG Balance Sheet Assets Cash 0 B200 0 Cash In Time Deposits 1,408,512 B201 630,649 Petty Cash B210 TOTAL Cash 1,408,512 630,649 Accounts Receivable 0 B380 0 TOTAL Other Receivables (net) 0 0 Due From State And Federal Government 0 B410 0 TOTAL State And Federal Aid Receivables 0 0 Due From Other Funds 122 B391 0 TOTAL Due From Other Funds 122 0 Due From Other Governments 0 B440 0 TOTAL Due From Other Governments 0 0 Prepaid Expenses 10,212 B480 8,400 TOTAL Prepaid Expenses 10,212 8,400 Cash In Time Deposits Special Reserves 20,672 B231 20,676 TOTAL Restricted Assets 20,672 20,676 TOTAL Assets 1,439,519 659,725 OSC Municipality Code 110320400000Page 13 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (B) GENERAL TOWN-OUTSIDE VG 2021 EdpCode 2022Code Description Balance Sheet B600Accounts Payable 2,470497 TOTAL Accounts Payable 2,470497 B626Bond Anticipation Notes Payable 00 TOTAL Notes Payable 00 B690Overpayments & Clearing Account 00 TOTAL Other Liabilities 00 B630Due To Other Funds 00 TOTAL Due To Other Funds 00 497 2,470TOTAL Liabilities Fund Balance B806Not in Spendable Form 8,40010,212 TOTAL Nonspendable Fund Balance 8,40010,212 B827Retirement Contribution Reserve 19,02919,025 B899Other Restricted Fund Balance 1,6471,647 TOTAL Restricted Fund Balance 20,67620,672 B914Assigned Appropriated Fund Balance 0 B915Assigned Unappropriated Fund Balance 628,1781,408,137 TOTAL Assigned Fund Balance 628,1781,408,137 1,439,022 657,254TOTAL Fund Balance 1,439,519 659,725TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 14 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2021 EdpCode 2022 Revenues B1001 00Real Property Taxes TOTAL Real Property Taxes 0 0 B1120 1,360,1531,195,528Sales Tax (from County) TOTAL Non Property Tax Items 1,195,528 1,360,153 B1560 18,89617,730Safety Inspection Fees B1570 4003,747Charges For Demolition of Unsafe Build B1603 2,7202,404Vital Statistics Fees B2001 00Park And Recreational Charges B2110 62,667121,854Zoning Fees B2115 -4971,200Planning Board Fees TOTAL Departmental Income 146,934 84,186 B2401 331162Interest And Earnings TOTAL Use of Money And Property 162 331 B2665 00Sales of Equipment TOTAL Sale of Property And Compensation For Loss 0 0 B2701 0723Refunds of Prior Year's Expenditures B2705 0 Gifts And Donations B275018,538AIM Related Payments TOTAL Miscellaneous Local Sources 19,261 0 B3001 18,538 St Aid, State Revenue Sharing B3820 075,000St Aid, Youth Programs TOTAL State Aid 75,000 18,538 B4089 0 Federal Aid - Other TOTAL Federal Aid 0 0 TOTAL Revenues 1,436,884 1,463,208 B5031 00Interfund Transfers TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 0 TOTAL Revenues 1,436,884 1,463,208 Page 15 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2021 EdpCode 2022 Expenditures B14101 16,6045,311Clerk, Pers Serv B14104 4,5421,984Clerk, Contr Expend TOTAL Clerk 7,295 21,145 B14204 25,3580Law, Contr Expend TOTAL Law 0 25,358 B19104 46,00043,637Unallocated Insurance, Contr Expend TOTAL Unallocated Insurance 43,637 46,000 TOTAL General Government Support 50,932 92,503 B40201 2,4042,408Registrar of Vital Statistics, Pers Serv B40204 43483Registrar of Vital Stat Contr Expend TOTAL Registrar of Vital Stat Contr Expend 2,891 2,447 TOTAL Health 2,891 2,447 B71102 00Parks, Equip & Cap Outlay B71104 00Parks, Contr Expend TOTAL Parks 0 0 B71454 00Joint Rec Proj, Contr Expend TOTAL Joint Rec Proj 0 0 B73104 112,00088,100Youth Prog, Contr Expend TOTAL Youth Prog 88,100 112,000 B74104 10,0005,000Library, Contr Expend TOTAL Library 5,000 10,000 TOTAL Culture And Recreation 93,100 122,000 B80101 114,430104,832Zoning, Pers Serv B80102 1,1591,000Zoning, Equip & Cap Outlay B80104 42,46541,738Zoning, Contr Expend TOTAL Zoning 147,570 158,055 B80201 16,90015,600Planning, Pers Serv B80202 3250Planning, Equip & Cap Outlay B80204 14,14110,171Planning, Contr Expend TOTAL Planning 25,771 31,366 B80301 4,6754,825Research, Pers Serv B80302 00Research, Equip & Cap Outlay B80304 9671,439Research, Contr Expend TOTAL Research 6,264 5,642 TOTAL Home And Community Services 179,604 195,063 B90108 10,55014,000State Retirement, Empl Bnfts B90308 11,2309,713Social Security , Empl Bnfts B90408 43,07740,836Worker's Compensation, Empl Bnfts B90558 6261Disability Insurance, Empl Bnfts B90608 27,52128,950Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 93,560 92,440 TOTAL Expenditures 420,088 504,453 B99019125,000Transfers, Other Funds Page 16 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (B) GENERAL TOWN-OUTSIDE VG Code Description 2021 EdpCode 2022 Other Uses B99509 1,740,400 Transfers, Capital Projects Fund TOTAL Operating Transfers 125,000 1,740,400 TOTAL Other Uses 125,000 1,740,400 TOTAL Expenditures 545,088 2,244,853 Page 17 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (B) GENERAL TOWN-OUTSIDE VG Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 547,230 B8021 1,439,026 Prior Period Adj -Decrease In Fund Balance B8015 126 Restated Fund Balance - Beg of Year 547,230 B8022 1,438,900 ADD - REVENUES AND OTHER SOURCES 1,436,884 1,463,208 DEDUCT - EXPENDITURES AND OTHER USES 545,088 2,244,853 Fund Balance - End of Year 1,439,026 B8029 657,261 Page 18 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20232022 Estimated Revenues Est Rev - Non Property Tax Items 485,000 B1199N 485,000 Est Rev - Intergovernmental Charges 112,200 B2399N 88,700 Est Rev - Use of Money And Property 100 B2499N 100 Est Rev - State Aid 15,000 B3099N 18,000 Est Rev - Federal Aid 32,000 B4099N 32,000 644,300 623,800TOTAL Estimated Revenues 644,300 623,800TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 19 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (B) GENERAL TOWN-OUTSIDE VG Budget Summary EdpCode 20232022 Appropriations App - General Government Support 153,991 B1999N 147,228 App - Health 4,000 B4999N 5,000 App - Culture And Recreation 117,000 B7999N 117,000 App - Home And Community Services 253,941 B8999N 230,338 App - Employee Benefits 115,368 B9199N 124,234 644,300 623,800TOTAL Appropriations 644,300 623,800TOTAL Appropriations OSC Municipality Code 110320400000Page 20 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (CD) SPECIAL GRANT Balance Sheet Assets Cash 0 CD200 Cash In Time Deposits 9,257 CD201 7,005 TOTAL Cash 9,257 7,005 TOTAL Assets 9,257 7,005 OSC Municipality Code 110320400000Page 21 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (CD) SPECIAL GRANT 2021 EdpCode 2022Code Description Balance Sheet Fund Balance CD915Assigned Unappropriated Fund Balance 7,0059,257 TOTAL Assigned Fund Balance 7,0059,257 9,257 7,005TOTAL Fund Balance 9,257 7,005TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 22 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (CD) SPECIAL GRANT Code Description 2021 EdpCode 2022 Revenues CD2170 10,29010,031Community Development Income TOTAL Departmental Income 10,031 10,290 CD2401 2,0502,315Interest And Earnings TOTAL Use of Money And Property 2,315 2,050 CD2701 00Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 0 0 CD4910 161,926354,187Fed Aid, Community Development Act TOTAL Federal Aid 354,187 161,926 TOTAL Revenues 366,533 174,266 CD5031 01,849Interfund Transfers TOTAL Interfund Transfers 1,849 0 TOTAL Other Sources 1,849 0 TOTAL Revenues 368,381 174,266 Page 23 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (CD) SPECIAL GRANT Code Description 2021 EdpCode 2022 Expenditures CD86684 159,448357,131Rehab Loans & Grant, Contr Expend TOTAL Rehab Loans & Grant 357,131 159,448 CD86864 4,72812,194Administration, Contr Expend TOTAL Administration 12,194 4,728 CD86894 080,993Other Agencies TOTAL Other Agencies 80,993 0 TOTAL Home And Community Services 450,318 164,176 TOTAL Expenditures 450,318 164,176 CD99019 12,3421,849Transfers, Other Funds TOTAL Operating Transfers 1,849 12,342 TOTAL Other Uses 1,849 12,342 TOTAL Expenditures 452,166 176,519 Page 24 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (CD) SPECIAL GRANT Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 93,041 CD8021 9,256 Restated Fund Balance - Beg of Year 93,041 CD8022 9,256 ADD - REVENUES AND OTHER SOURCES 368,381 174,266 DEDUCT - EXPENDITURES AND OTHER USES 452,166 176,519 Fund Balance - End of Year 9,256 CD8029 7,003 Page 25 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (DA) HIGHWAY-TOWN-WIDE Balance Sheet Assets Cash 0 DA200 0 Cash In Time Deposits 275,361 DA201 275,415 TOTAL Cash 275,361 275,415 TOTAL Assets 275,361 275,415 OSC Municipality Code 110320400000Page 26 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY-TOWN-WIDE 2021 EdpCode 2022Code Description Balance Sheet Fund Balance DA914Assigned Appropriated Fund Balance 275,062275,062 DA915Assigned Unappropriated Fund Balance 353299 TOTAL Assigned Fund Balance 275,415275,361 275,361 275,415TOTAL Fund Balance 275,361 275,415TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 27 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2021 EdpCode 2022 Revenues DA1001 00Real Property Taxes TOTAL Real Property Taxes 0 0 DA2300 00Transportation Services, Other Govts TOTAL Intergovernmental Charges 0 0 DA2401 5455Interest And Earnings TOTAL Use of Money And Property 55 54 TOTAL Revenues 55 54 TOTAL Revenues 55 54 Page 28 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (DA) HIGHWAY-TOWN-WIDE Code Description 2021 EdpCode 2022 Expenditures DA51204 00Maint of Bridges, Contr Expend TOTAL Maint of Bridges 0 0 TOTAL Transportation 0 0 TOTAL Expenditures 0 0 TOTAL Expenditures 0 0 Page 29 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (DA) HIGHWAY-TOWN-WIDE Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 275,304 DA8021 275,359 Restated Fund Balance - Beg of Year 275,304 DA8022 275,359 ADD - REVENUES AND OTHER SOURCES 55 54 DEDUCT - EXPENDITURES AND OTHER USES 0 0 Fund Balance - End of Year 275,359 DA8029 275,413 Page 30 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20232022 Estimated Other Sources Appropriated Fund Balance 275,062 DA599N 275,062 275,062 275,062TOTAL Estimated Other Sources 275,062 275,062TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 31 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (DA) HIGHWAY-TOWN-WIDE Budget Summary EdpCode 20232022 Appropriations App - Transportation 275,062 DA5999N 275,062 275,062 275,062TOTAL Appropriations 275,062 275,062TOTAL Appropriations OSC Municipality Code 110320400000Page 32 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (DB) HIGHWAY-PART-TOWN Balance Sheet Assets Cash 0 DB200 2,100 Cash In Time Deposits 1,856,101 DB201 1,687,382 TOTAL Cash 1,856,101 1,689,482 Due From State And Federal Government 0 DB410 0 TOTAL State And Federal Aid Receivables 0 0 Due From Other Funds 0 DB391 0 TOTAL Due From Other Funds 0 0 Prepaid Expenses 67,135 DB480 50,575 TOTAL Prepaid Expenses 67,135 50,575 Cash In Time Deposits Special Reserves 350,494 DB231 400,563 TOTAL Restricted Assets 350,494 400,563 TOTAL Assets 2,273,730 2,140,620 OSC Municipality Code 110320400000Page 33 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (DB) HIGHWAY-PART-TOWN 2021 EdpCode 2022Code Description Balance Sheet DB600Accounts Payable 38,96314,843 TOTAL Accounts Payable 38,96314,843 DB630Due To Other Funds 00 TOTAL Due To Other Funds 00 14,843 38,963TOTAL Liabilities Fund Balance DB806Not in Spendable Form 50,57567,135 TOTAL Nonspendable Fund Balance 50,57567,135 DB827Retirement Contribution Reserve 353353 DB878Capital Reserve 400,210350,140 TOTAL Restricted Fund Balance 400,563350,494 DB914Assigned Appropriated Fund Balance 815,000806,670 DB915Assigned Unappropriated Fund Balance 835,5191,034,588 TOTAL Assigned Fund Balance 1,650,5191,841,258 2,258,887 2,101,657TOTAL Fund Balance 2,273,730 2,140,620TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 34 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2021 EdpCode 2022 Revenues DB1001 548,117365,066Real Property Taxes TOTAL Real Property Taxes 365,066 548,117 DB1120 1,869,7191,789,606Sales Tax (from County) TOTAL Non Property Tax Items 1,789,606 1,869,719 DB2401 463503Interest And Earnings TOTAL Use of Money And Property 503 463 DB2650 13,6001,836Sales of Scrap & Excess Materials DB2665 00Sales of Equipment DB2690 00Other Compensation For Loss TOTAL Sale of Property And Compensation For Loss 1,836 13,600 DB2701 6,56112,715Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 12,715 6,561 DB3089 00St Aid, Other Aid (specify) DB3501 333,558430,641St Aid, Consolidated Highway Aid DB3960 00St Aid Emergency Disaster Assistance TOTAL State Aid 430,641 333,558 TOTAL Revenues 2,600,367 2,772,016 DB5031 00Interfund Transfers TOTAL Interfund Transfers 0 0 DB5710 00Serial Bonds TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources 0 0 TOTAL Revenues 2,600,367 2,772,016 Page 35 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (DB) HIGHWAY-PART-TOWN Code Description 2021 EdpCode 2022 Expenditures DB51101 607,310518,401Maint of Streets, Pers Serv DB51104 408,752359,601Maint of Streets, Contr Expend TOTAL Maint of Streets 878,002 1,016,061 DB51122 275,000193,481Perm Improve Highway, Equip & Cap Outlay TOTAL Perm Improve Highway 193,481 275,000 DB51301 0152,825Machinery, Pers Serv DB51302 206,500292,410Machinery, Equip & Cap Outlay DB51304 399,455279,981Machinery, Contr Expend TOTAL Machinery 725,216 605,955 DB51324 00Garage, Contr Expend TOTAL Garage 0 0 DB51421 368,224276,248Snow Removal, Pers Serv DB51422 00Snow Removal, Equip & Cap Outlay DB51424 201,887207,086Snow Removal, Contr Expend TOTAL Snow Removal 483,334 570,110 TOTAL Transportation 2,280,032 2,467,127 DB90108 98,714131,173State Retirement, Empl Bnfts DB90308 71,01969,332Social Security, Empl Bnfts DB90558 372331Disability Insurance, Empl Bnfts DB90608 292,015253,381Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 454,217 462,119 TOTAL Expenditures 2,734,250 2,929,246 TOTAL Expenditures 2,734,250 2,929,246 Page 36 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (DB) HIGHWAY-PART-TOWN Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 2,392,773 DB8021 2,258,890 Restated Fund Balance - Beg of Year 2,392,773 DB8022 2,258,890 ADD - REVENUES AND OTHER SOURCES 2,600,367 2,772,016 DEDUCT - EXPENDITURES AND OTHER USES 2,734,250 2,929,246 Fund Balance - End of Year 2,258,890 DB8029 2,101,662 Page 37 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20232022 Estimated Revenues Est Rev - Real Property Taxes 547,729 DB1049N 746,526 Est Rev - Non Property Tax Items 1,900,000 DB1199N 1,900,000 Est Rev - Use of Money And Property 200 DB2499N 200 Est Rev - Sale of Prop And Comp For Loss 2,700 DB2699N 12,700 Est Rev - State Aid 275,000 DB3099N 334,000 2,725,629 2,993,426TOTAL Estimated Revenues Estimated - Proceeds of Obligations DB5799N Appropriated Fund Balance 806,670 DB599N 815,000 806,670 815,000TOTAL Estimated Other Sources 3,532,299 3,808,426TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 38 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (DB) HIGHWAY-PART-TOWN Budget Summary EdpCode 20232022 Appropriations App - Transportation 2,941,362 DB5999N 3,207,011 App - Employee Benefits 540,937 DB9199N 551,415 3,482,299 3,758,426TOTAL Appropriations Other Budgetary Purposes 50,000 DB962N 50,000 50,000 50,000TOTAL Other Uses 3,532,299 3,808,426TOTAL Appropriations OSC Municipality Code 110320400000Page 39 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (FX) WATER Balance Sheet Assets Cash 274,152 FX200 1,351 Cash In Time Deposits 490,823 FX201 1,694,643 Petty Cash 100 FX210 100 TOTAL Cash 765,075 1,696,095 Water Rents Receivable 221,589 FX350 200,276 TOTAL Other Receivables (net) 221,589 200,276 Due From State And Federal Government 166,244 FX410 166,244 TOTAL State And Federal Aid Receivables 166,244 166,244 Due From Other Funds 718,041 FX391 15,201 TOTAL Due From Other Funds 718,041 15,201 Prepaid Expenses 22,265 FX480 7,350 TOTAL Prepaid Expenses 22,265 7,350 Cash In Time Deposits Special Reserves 448,076 FX231 463,165 TOTAL Restricted Assets 448,076 463,165 TOTAL Assets 2,341,290 2,548,332 OSC Municipality Code 110320400000Page 40 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (FX) WATER 2021 EdpCode 2022Code Description Balance Sheet FX600Accounts Payable 17,9583,216 TOTAL Accounts Payable 17,9583,216 3,216 17,958TOTAL Liabilities Fund Balance FX806Not in Spendable Form 7,35022,265 TOTAL Nonspendable Fund Balance 7,35022,265 FX827Retirement Contribution Reserve 13,03813,036 FX878Capital Reserve 450,127435,040 TOTAL Restricted Fund Balance 463,165448,076 FX915Assigned Unappropriated Fund Balance 2,059,8591,867,734 TOTAL Assigned Fund Balance 2,059,8591,867,734 2,338,074 2,530,374TOTAL Fund Balance 2,341,290 2,548,332TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 41 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (FX) WATER Code Description 2021 EdpCode 2022 Revenues FX1030 103,985104,615Special Assessments TOTAL Real Property Taxes 104,615 103,985 FX2140 774,319909,456Metered Water Sales FX2142 21,38021,440Unmetered Water Sales FX2144 24,4109,714Water Service Charges FX2148 6,70012,564Interest & Penalties On Water Rents TOTAL Departmental Income 953,175 826,809 FX2401 273171Interest And Earnings TOTAL Use of Money And Property 171 273 FX2680 10,000 Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 0 10,000 TOTAL Revenues 1,057,960 941,067 TOTAL Revenues 1,057,960 941,067 Page 42 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (FX) WATER Code Description 2021 EdpCode 2022 Expenditures FX14204 5,41533,230Law, Contr Expend TOTAL Law 33,230 5,415 TOTAL General Government Support 33,230 5,415 FX83101 175,651170,294Water Administration, Pers Serv FX83102 25,7508,908Water Administration, Equip & Cap Outlay FX83104 48,01037,291Water Administration, Contr Expend TOTAL Water Administration 216,494 249,411 FX83202690Source Supply Pwr & Pump, Equip & Cap Out FX83204 172,54892,458Source Supply Pwr & Pump, Contr Expend TOTAL Source Supply Pwr & Pump 93,148 172,548 FX833023,737Water Purification, Equip & Cap Outlay FX83304 14,31410,912Water Purification, Contr Expend TOTAL Water Purification 14,649 14,314 FX83404 108,766186,866Water Trans & Distrib, Contr Expend TOTAL Water Trans & Distrib 186,866 108,766 TOTAL Home And Community Services 511,156 545,038 FX90108 18,08524,000State Retirement, Empl Bnfts FX90308 13,88212,306Social Security, Empl Bnfts FX90558 1958Disability Insurance, Empl Bnfts FX90608 53,80050,076Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 86,440 85,787 FX97106 71,00070,000Debt Principal, Serial Bonds TOTAL Debt Principal 70,000 71,000 FX97107 41,52834,395Debt Interest, Serial Bonds TOTAL Debt Interest 34,395 41,528 TOTAL Expenditures 735,221 748,768 FX9901969,812Transfers, Other Funds TOTAL Operating Transfers 69,812 0 TOTAL Other Uses 69,812 0 TOTAL Expenditures 805,033 748,768 Page 43 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (FX) WATER Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 2,085,151 FX8021 2,338,078 Restated Fund Balance - Beg of Year 2,085,151 FX8022 2,338,078 ADD - REVENUES AND OTHER SOURCES 1,057,960 941,067 DEDUCT - EXPENDITURES AND OTHER USES 805,033 748,768 Fund Balance - End of Year 2,338,078 FX8029 2,530,382 Page 44 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (FX) WATER Budget Summary EdpCode 20232022 Estimated Revenues Est Rev - Real Property Taxes 103,985 FX1049N 105,565 Est Rev - Departmental Income 932,450 FX1299N 932,950 Est Rev - Use of Money And Property FX2499N Est Rev - Sale of Prop And Comp For Loss FX2699N 20,000 1,036,435 1,058,515TOTAL Estimated Revenues 1,036,435 1,058,515TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 45 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (FX) WATER Budget Summary EdpCode 20232022 Appropriations App - General Government Support 10,000 FX1999N 20,000 App - Home And Community Services 714,482 FX8999N 737,947 App - Employee Benefits 119,665 FX9199N 103,767 App - Debt Service 103,985 FX9899N 105,565 948,132 967,279TOTAL Appropriations Other Budgetary Purposes 15,000 FX962N 15,000 App - Interfund Transfer 73,303 FX9999N 76,236 88,303 91,236TOTAL Other Uses 1,036,435 1,058,515TOTAL Appropriations OSC Municipality Code 110320400000Page 46 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (G) SEWER Balance Sheet Assets Cash 288,168 G200 801 Cash In Time Deposits 529,982 G201 1,004,077 Petty Cash 100 G210 100 TOTAL Cash 818,250 1,004,978 Sewer Rents Receivable 248,057 G360 239,617 TOTAL Other Receivables (net) 248,057 239,617 Due From Other Funds 59,460 G391 16,233 TOTAL Due From Other Funds 59,460 16,233 Prepaid Expenses 8,248 G480 7,350 TOTAL Prepaid Expenses 8,248 7,350 Cash In Time Deposits Special Reserves 499,031 G231 524,930 TOTAL Restricted Assets 499,031 524,930 TOTAL Assets 1,633,045 1,793,107 OSC Municipality Code 110320400000Page 47 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (G) SEWER 2021 EdpCode 2022Code Description Balance Sheet G600Accounts Payable 2,534404 TOTAL Accounts Payable 2,534404 404 2,534TOTAL Liabilities Fund Balance G806Not in Spendable Form 7,3508,248 TOTAL Nonspendable Fund Balance 7,3508,248 G827Retirement Contribution Reserve 13,41613,413 G878Capital Reserve 511,514485,617 TOTAL Restricted Fund Balance 524,930499,031 G915Assigned Unappropriated Fund Balance 1,258,2931,125,363 TOTAL Assigned Fund Balance 1,258,2931,125,363 1,632,641 1,790,573TOTAL Fund Balance 1,633,045 1,793,107TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 48 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (G) SEWER Code Description 2021 EdpCode 2022 Revenues G1030 266,979264,541Special Assessments TOTAL Real Property Taxes 264,541 266,979 G2120 946,2321,057,854Sewer Rents G2122 320355Sewer Charges G2128 7,08816,421Interest & Penalties On Sewer Accts TOTAL Departmental Income 1,074,630 953,639 G2389 726726Misc Revenue, Other Govts TOTAL Intergovernmental Charges 726 726 G2401 266242Interest And Earnings TOTAL Use of Money And Property 242 266 TOTAL Revenues 1,340,139 1,221,610 TOTAL Revenues 1,340,139 1,221,610 Page 49 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (G) SEWER Code Description 2021 EdpCode 2022 Expenditures G81101 78,234108,343Sewer Administration, Pers Serv G81102 25,8505,921Sewer Administration, Equip & Cap Outlay G81104 37,85526,883Sewer Administration, Contr Expend TOTAL Sewer Administration 141,146 141,939 G81204 28,75319,096Sanitary Sewers, Contr Expend TOTAL Sanitary Sewers 19,096 28,753 G81304 583,058656,182Sewage Treat Disp, Contr Expend TOTAL Sewage Treat Disp 656,182 583,058 G89894114Misc Home & Comm Serv, Contr Expend TOTAL Misc Home & Comm Serv 114 0 TOTAL Home And Community Services 816,538 753,750 G90108 16,98122,535State Retirement, Empl Bnfts G90308 5,7538,288Social Security , Empl Bnfts G90558 4838Disability Insurance, Empl Bnfts G90608 17,4838,680Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 39,542 40,265 G97106 181,000175,000Debt Principal, Serial Bonds TOTAL Debt Principal 175,000 181,000 G97107 88,66284,634Debt Interest, Serial Bonds TOTAL Debt Interest 84,634 88,662 TOTAL Expenditures 1,115,713 1,063,678 G9901997,736Transfers, Other Funds TOTAL Operating Transfers 97,736 0 TOTAL Other Uses 97,736 0 TOTAL Expenditures 1,213,449 1,063,678 Page 50 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (G) SEWER Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,505,952 G8021 1,632,644 Restated Fund Balance - Beg of Year 1,505,952 G8022 1,632,644 ADD - REVENUES AND OTHER SOURCES 1,340,139 1,221,610 DEDUCT - EXPENDITURES AND OTHER USES 1,213,449 1,063,678 Fund Balance - End of Year 1,632,644 G8029 1,790,577 Page 51 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (G) SEWER Budget Summary EdpCode 20232022 Estimated Revenues Est Rev - Real Property Taxes 266,979 G1049N 266,427 Est Rev - Departmental Income 1,057,888 G1299N 1,092,934 Est Rev - Intergovernmental Charges 726 G2399N 726 Est Rev - Sale of Prop And Comp For Loss G2699N 20,000 1,325,593 1,380,087TOTAL Estimated Revenues 1,325,593 1,380,087TOTAL Estimated Revenues OSC Municipality Code 110320400000Page 52 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description (G) SEWER Budget Summary EdpCode 20232022 Appropriations App - General Government Support 10,000 G1999N 10,000 App - Home And Community Services 871,384 G8999N 918,102 App - Employee Benefits 53,471 G9199N 57,554 App - Debt Service 262,315 G9899N 261,903 1,197,170 1,247,559TOTAL Appropriations Other Budgetary Purposes 25,800 G962N 25,800 App - Interfund Transfer 102,623 G9999N 106,728 128,423 132,528TOTAL Other Uses 1,325,593 1,380,087TOTAL Appropriations OSC Municipality Code 110320400000Page 53 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (H) CAPITAL PROJECTS Balance Sheet Assets Cash In Time Deposits 86,957 H201 257,639 TOTAL Cash 86,957 257,639 TOTAL Assets 86,957 257,639 OSC Municipality Code 110320400000Page 54 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (H) CAPITAL PROJECTS 2021 EdpCode 2022Code Description Balance Sheet H600Accounts Payable 261,472 TOTAL Accounts Payable 261,4720 H626Bond Anticipation Notes Payable 3,815,0002,685,000 TOTAL Notes Payable 3,815,0002,685,000 H630Due To Other Funds 682,467 TOTAL Due To Other Funds 0682,467 3,367,467 4,076,472TOTAL Liabilities Fund Balance H806Not in Spendable Form TOTAL Nonspendable Fund Balance 00 H917Unassigned Fund Balance -3,818,833-3,280,510 TOTAL Unassigned Fund Balance -3,818,833-3,280,510 -3,280,510 -3,818,833TOTAL Fund Balance 86,957 257,639TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110320400000Page 55 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (H) CAPITAL PROJECTS Code Description 2021 EdpCode 2022 Revenues H2401 1763Interest And Earnings TOTAL Use of Money And Property 3 176 H3897 861,985 St Aid, Culture & Rec-Capital Proj TOTAL State Aid 0 861,985 H4097 250,000 Fed Aid - Cap Projects TOTAL Federal Aid 0 250,000 TOTAL Revenues 3 1,112,161 H5031 1,740,400125,000Interfund Transfers TOTAL Interfund Transfers 125,000 1,740,400 H5731 170,000160,000Bans Redeemed From Appropriations TOTAL Proceeds of Obligations 160,000 170,000 TOTAL Other Sources 285,000 1,910,400 TOTAL Revenues 285,003 3,022,561 Page 56 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (H) CAPITAL PROJECTS Code Description 2021 EdpCode 2022 Expenditures H71102 3,560,88469,574Parks, Equip & Cap Outlay TOTAL Parks 69,574 3,560,884 TOTAL Culture And Recreation 69,574 3,560,884 H97306Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 0 0 TOTAL Expenditures 69,574 3,560,884 H99019Transfers, Other Funds TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Expenditures 69,574 3,560,884 Page 57 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (H) CAPITAL PROJECTS Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -3,495,939 H8021 -3,280,510 Restated Fund Balance - Beg of Year -3,495,939 H8022 -3,280,510 ADD - REVENUES AND OTHER SOURCES 285,003 3,022,561 DEDUCT - EXPENDITURES AND OTHER USES 69,574 3,560,884 Fund Balance - End of Year -3,280,510 H8029 -3,818,833 Page 58 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (K) GENERAL FIXED ASSETS Balance Sheet Assets Land 583,681 K101 583,681 Buildings 4,978,783 K102 4,993,941 Improvements Other Than Buildings 21,590,799 K103 21,590,799 Machinery And Equipment 6,200,094 K104 6,470,789 Net Pension Asset - Proportionate Share K108 566,553 TOTAL Fixed Assets (net) 33,353,358 34,205,764 TOTAL Assets 33,353,358 34,205,764 OSC Municipality Code 110320400000Page 59 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (K) GENERAL FIXED ASSETS 2021 EdpCode 2022Code Description Balance Sheet Liabilities K159Total Non-Current Govt Assets 34,205,76433,353,358 TOTAL Investments in Non-Current Government Assets 34,205,76433,353,358 33,353,358 34,205,764TOTAL Fund Balance 33,353,358 34,205,764TOTAL OSC Municipality Code 110320400000Page 60 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 Balance Sheet Page 61 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 2021 EdpCode 2022Code Description Balance Sheet Page 62 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (SF) FIRE PROTECTION Code Description 2021 EdpCode 2022 Revenues SF1001Real Property Taxes TOTAL Real Property Taxes 0 0 SF2401 00Interest And Earnings TOTAL Use of Money And Property 0 0 TOTAL Revenues 0 0 TOTAL Revenues 0 0 Page 63 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Results of Operation (SF) FIRE PROTECTION Code Description 2021 EdpCode 2022 Expenditures SF34104Fire Protection, Contr Expend TOTAL Fire Protection 0 0 TOTAL Public Safety 0 0 TOTAL Expenditures 0 0 TOTAL Expenditures 0 0 Page 64 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (SF) FIRE PROTECTION Code Description 2021 EdpCode 2022 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 10 SF8021 Prior Period Adj -Decrease In Fund Balance 10 SF8015 Restated Fund Balance - Beg of Year SF8022 ADD - REVENUES AND OTHER SOURCES 0 0 DEDUCT - EXPENDITURES AND OTHER USES Fund Balance - End of Year SF8029 Page 65 OSC Municipality Code 110320400000 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Code Description 2021 EdpCode 2022 (W) GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 15,840,753 W129 15,960,821 TOTAL Provision To Be Made In Future Budgets 15,840,753 15,960,821 TOTAL Assets 15,840,753 15,960,821 OSC Municipality Code 110320400000Page 66 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 (W) GENERAL LONG-TERM DEBT 2021 EdpCode 2022Code Description Balance Sheet W623Term Bonds Payable 00 TOTAL Notes Payable 00 W638Net Pension Liability -Proportionate Share 06,826 W683Total OPEB Liability 9,583,8219,107,427 W685Installment Purchase Debt 00 W686Judgments And Claims Payable 00 W687Compensated Absences 00 TOTAL Other Liabilities 9,583,8219,114,253 W637Due To Employees' Retirement System 00 TOTAL Due To Other Governments 00 W627Capital Notes Payable 00 W628Bonds Payable 6,377,0006,726,500 TOTAL Bond And Long Term Liabilities 6,377,0006,726,500 15,840,753 15,960,821TOTAL Liabilities 15,840,753 15,960,821TOTAL Liabilities OSC Municipality Code 110320400000Page 67 TOWN OF Cortlandville Annual Update Document For the Fiscal Year Ending 2022 Office of the State Comptroller 10/5/2023TOWN OF Cortlandville Statement of Indebtedness For the Fiscal Year Ending 2022 County of: Cortland Municipal Code: 110320400000 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 10/06/2050 2.00% $0 $0 $1,058,000 $874,000 $23,00004/13/2012Polkville Water ImprovementBOND2012 $851,000 E 12/31/2032 2.00% $0 $0 $809,000 $617,000 $48,00007/06/2017Water (Oswego/Luker)BOND2017 $569,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $1,491,000 $71,000 $0 $0$0 $1,420,000$0 N 01/30/2019 1.86% $0 $3,000,000 $2,685,000 $170,00001/30/2018GUTCHESS SPORTS COMPLEXBAN2018 $2,515,000 N 01/27/2023 0.62% $0 $1,300,000 $001/27/2022NEW issue GLSCBAN2022 $1,300,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $2,685,000 $170,000 $0 $0$1,300,000 $3,815,000$0 N 09/01/2032 2.00% $0 $0 $866,000 $668,000 $52,00007/06/2017Sewer (Oakcrest/Pendleton)BOND2017 $616,000 N 06/08/2038 3.95% $0 $0 $750,000 $637,500 $37,50006/08/2018HIGHWAY GARAGEBOND2018 $600,000 N 12/01/2026 4.57% $0 $0$162,500 $32,50012/01/2006Town Hall ExpansionBOND2017 $130,000 N 04/01/2035 2.48% $0 $0$1,160,000 $70,00008/20/2015Sewer Improve-EFCBOND2017 $1,090,000 N 12/01/2026 4.57% $0 $0$137,500 $27,50002/01/2007Town Hall ExpansionBOND2017 $110,000 N 09/01/2053 1.58% $0 $0$2,470,000 $59,00009/01/2016Route 13 Sewer LineBOND2017 $2,411,000 AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $5,235,500 $278,500 $0 $0$0 $4,957,000$0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$519,500$9,411,500$1,300,000 $10,192,000$0 Page 68 TOWN OF Cortlandville Schedule of Time Deposits and Investments For the Fiscal Year Ending 2022 EDP Code Amount CASH: On Hand 9Z2001 $900.00 Demand Deposits 9Z2011 $67,434.55 Time Deposits 9Z2021 $8,462,874.56 Total $8,531,209.11 COLLATERAL: - FDIC Insurance 9Z2014 $250,000.00 9Z2014A $8,646,865.62 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 $8,896,865.62 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 69 OSC Municipality Code 110320400000 Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-0832 $72,867 $0 $7,434 $65,432 *****-0012 $7,101,942 $0 $90,800 $7,011,142 *****-9806 $43,255 $0 $36,250 $7,005 *****-1072 $251,165 $2,100 $251,165 $2,100 *****-0014 $1,271,051 $90,800 $0 $1,361,851 *****-1028 $3,296 $73 $1,217 $2,152 *****-5961 $80,627 $0 $0 $80,627 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $8,530,309 $900.00 $.00 $8,531,209 $8,531,219 OSC Municipality Code 110320400000Page 70 TOWN OF Cortlandville Bank Reconciliation For the Fiscal Year Ending 2022 Include All Checking, Savings and C.D. Accounts TOWN OF Cortlandville Local Government Questionnaire For the Fiscal Year Ending 2022 Response Yes No 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 71 TOWN OF Cortlandville Employee and Retiree Benefits For the Fiscal Year Ending 2022 # of Retirees# of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 3$227,319.0090108State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund $173,464.8990308Social Security $86,154.0090408Worker's Compensation Insurance 90458 Life Insurance 90508 Unemployment Insurance $963.5590558Disability Insurance 2532$689,560.0990608Hospital and Medical (Dental) Insurance 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits 20 34Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $1,177,461.53 $1,177,361.53 Page 72 OSC Municipality 110320400000 TOWN OF Cortlandville Energy Costs and Consumption For the Fiscal Year Ending 2022 Units Of Measure Total VolumeTotal Expenditures Energy Type Alternative Units Of Measure gallons13,287$46,466Gasoline gallons38,897$114,847Diesel Fuel gallonsFuel Oil cubic feet19,018$19,385Natural Gas kilowatt-hours1,055,249$174,767Electricity tonsCoal gallonsPropane Page 73 OSC Municipality 110320400000 CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. Megan Johnson Tom Williams Name of Report Preparer if different than Chief Fiscal Officer Name (607) 756-8352 Town Supervisor Telephone Number Title 3577 Terrace Road Cortland, NY 13045 Official Address 04/28/2023 (607) 756-6091 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer ofTom Williams By entering the personal identification number assigned by the Office of the State Comptroller to me as Town of Cortlandville , 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 Cortlandville Town of Cortlandville , and adopted by me as and correct to the best of my knowledge and belief., is TRUE financial report of the Town of Cortlandville , for the fiscal year ended 12/31/2022 Town of Cortlandville's annual financial report for the fiscal year ended 12/31/2022 Page 74 OSC Municipality Code 110320400000 TOWN OF Cortlandville Financial Comments For the Fiscal Year Ending 2022 (A) GENERAL Account Code Comment Reclassified from A694 to A688. Per email with Town, unspent ARPA was incorrectly reported in A694. Account Code A688 Reclassified $60,900 from A917 to A806. Figure represents the portion of assets that are not in a spendable form. See A480 - Prepaid Expenses. Account Code A806 Reclassified $884.50 from A201 to A231 to match A884Account Code A231 Reclassified from A913 to A884 as per email with Town represented unspent debt proceedsAccount Code A884 Per email with Town and Chapter 55 of Laws of 2022, Town received AIM payment rather than AIM related payment. Reclassified from A2750 to A3001. Account Code A2750 Reclassified $450,000 from A917 to A914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Reclassified $60,900 from A917 to A806. Figure represents the portion of assets that are not in a spendable form. See A480 - Prepaid Expenses. Reclassified $64,162.50 from A913 to A917 Account Code A917 Reclassified from A694 to A688. Per email with Town, unspent ARPA was incorrectly reported in A694. Account Code A694 Reclassified $884.51 to A884 and $64,162.50 per email with TownAccount Code A913 Reclassified $884.51 from A201 to A231 to restricted cash to match restricted fund balanceAccount Code A201 Reclassified $450,000 from A917 to A914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Account Code A914 Per email with Town and Chapter 55 of Laws of 2022, Town received AIM payment rather than AIM related payment. Reclassified from A2750 to A3001. Account Code A3001 (B) GENERAL TOWN-OUTSIDE VG Account Code Comment Per email with Town and Chapter 55 of Laws of 2022, Town received AIM payment rather than AIM related payment. Reclassified from B2750 to B3001. Account Code B3001 Per email with Town and Chapter 55 of Laws of 2022, Town received AIM payment rather than AIM related payment. Reclassified from B2750 to B3001. Account Code B2750 Reclassified from B9901.9 to B9950.9 as it was a transfer to the Capital Projects FundAccount Code B99509 Reclassified from B9901.9 to B9950.9 as it was a transfer to the Capital Projects FundAccount Code B99019 Reclassified $8,400 from B915 to B806. Figure represents the portion of assets that are not in a spendable form. See B480 - Prepaid Expenses. Account Code B915 Reclassified $8,400 from B915 to B806. Figure represents the portion of assets that are not in a spendable form. See B480 - Prepaid Expenses. Account Code B806 Adjustment Reason OtherAccount Code B8015 (CD) SPECIAL GRANT Account Code Comment Netted amount reported in CD200 and CD201 to remove negative reported in CD200. Cash amount matches account *9806 on bank reconciliation Account Code CD201 Netted amount reported in CD200 and CD201 to remove negative reported in CD200. Cash amount matches account *9806 on bank reconciliation Account Code CD200 (DA) HIGHWAY-TOWN-WIDE Account Code Comment Reclassified $275,062 from DA915 to DA914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Account Code DA915 Reclassified $275,062 from DA915 to DA914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Account Code DA914 Page 75 OSC Municipality Code 110320400000 TOWN OF Cortlandville Financial Comments For the Fiscal Year Ending 2022 (DB) HIGHWAY-PART-TOWN Account Code Comment Reclassified $815,000 from DB915 to DB914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Account Code DB914 Reclassified $50,575 from DB915 to DB806. Figure represents the portion of assets that are not in a spendable form. See DB480 - Prepaid Expenses. Account Code DB806 Reclassified $815,000 from DB915 to DB914. Adjustment was made so that the Assigned Appropriated Fund Balance on the Balance Sheet (914) corresponds with Appropriated Fund Balance on the Budget Summary (599N). Reclassified $50,575 from DB915 to DB806. Figure represents the portion of assets that are not in a spendable form. See DB480 - Prepaid Expenses. Account Code DB915 (FX) WATER Account Code Comment Reclassified $7,350 from FX915 to FX806. Figure represents the portion of assets that are not in a spendable form. See FX480 - Prepaid Expenses. Account Code FX806 Reclassified $7,350 from FX915 to FX806. Figure represents the portion of assets that are not in a spendable form. See FX480 - Prepaid Expenses. Account Code FX915 (G) SEWER Account Code Comment Reclassified $7,350 from G915 to G806. Figure in G806 represents the portion of assets that are not in a spendable form. See G480 - Prepaid Expenses. Account Code G915 Reclassified $7,350 from G915 to G806. Figure represents the portion of assets that are not in a spendable form. See G480 - Prepaid Expenses. Account Code G806 (SF) FIRE PROTECTION Account Code Comment Removed as this is a pass thru and the Fire District reports on their own AUDAccount Code SF34104 Removed as this is a pass thru and the Fire District reports on their own AUDAccount Code SF1001 (K) GENERAL FIXED ASSETS Account Code Comment Per email with Town and NYSLRS report, Town had net pension asset of $566,553.Account Code K108 Adjusted after adjustment to K108Account Code K159 (W) GENERAL LONG-TERM DEBT Account Code Comment To report OPEB figure provided by the TownAccount Code W683 Adjusted after adjustment to W683 and W628Account Code W129 Removed $6,377,000 as it represented BANs and were correctly reported in H626Account Code W628 Page 76 OSC Municipality Code 110320400000