HomeMy WebLinkAbout2021
All Numbers in This Report
Have Been Rounded To
The Nearest Dollar
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
For The
TOWN of Southold
County of Suffolk
For the Fiscal Year Ended 12/31/2021
*************************************************************************************************************************************
AUTHORIZATION
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 ***
State of NEW YORK
Office of The State Comptroller
Division of Local Government and School Accountability
Albany, New York 12236
Page 1
TOWN OF Southold
*** FINANCIAL SECTION ***
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:
(A) GENERAL
(B) GENERAL TOWN-OUTSIDE VG
(CD) SPECIAL GRANT
(CL) REFUSE AND GARBAGE
(CM) MISCELLANEOUS SPECIAL REV
(CR) RECREATION
(DB) HIGHWAY-PART-TOWN
(H) CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(SF) FIRE PROTECTION
(SM) MISCELLANEOUS
(SP) PARK
(SR) REFUSE AND GARBAGE
(SS) SEWER
(TA) AGENCY
(TC) CUSTODIAL
(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
6) Schedule of Energy Costs and Consumption
All numbers in this report will be rounded to the nearest dollar.
Page 2
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash28,748,111
25,313,698A200
Cash In Time Deposits6,716,563
6,700,000A201
Petty Cash1,110
920A210
TOTAL Cash32,014,61835,465,784
Accounts Receivable82,938
19,564A380
TOTAL Other Receivables (net)19,56482,938
Due From State And Federal Government37,789
20,511A410
TOTAL State And Federal Aid Receivables20,51137,789
Due From Other Funds472,072
331,555A391
TOTAL Due From Other Funds331,555472,072
Due From Other Governments304,111
226,529A440
TOTAL Due From Other Governments226,529304,111
Inventory Of Materials And Supplies7,114
7,114A445
TOTAL Inventories7,1147,114
Prepaid Expenses1,248,086
713,746A480
TOTAL Prepaid Expenses713,7461,248,086
TOTAL Assets and Deferred Outflows of Resources33,333,63737,617,894
Page 3OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable615,466
A600
428,223
TOTAL Accounts Payable428,223615,466
Accrued Liabilities337,786
A601
285,173
TOTAL Accrued Liabilities285,173337,786
Due To Other Funds3,164,690
A630
3,827,351
TOTAL Due To Other Funds3,827,3513,164,690
Due To Other Governments7,012,288
A631
5,802,397
TOTAL Due To Other Governments5,802,3977,012,288
11,130,229
TOTAL Liabilities10,343,144
Deferred Inflows of Resources
Deferred Inflow of Resources7,467,569
A691
8,455,121
TOTAL Deferred Inflows of Resources8,455,1217,467,569
7,467,569
TOTAL Deferred Inflows of Resources8,455,121
Fund Balance
Not in Spendable Form1,255,200
A806
720,860
TOTAL Nonspendable Fund Balance720,8601,255,200
Assigned Appropriated Fund Balance800,000
A914
900,000
TOTAL Assigned Fund Balance900,000800,000
Unassigned Fund Balance16,964,896
A917
12,914,512
TOTAL Unassigned Fund Balance12,914,51216,964,896
19,020,096
TOTAL Fund Balance14,535,372
TOTAL Liabilities, Deferred Inflows And Fund Balance33,333,63737,617,894
Page 4OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
28,018,898A100129,907,977
TOTAL Real Property Taxes28,018,89829,907,977
Other Payments In Lieu of Taxes
6,941A10818,442
Interest & Penalties On Real Prop Taxes
84,840A109066,311
TOTAL Real Property Tax Items91,78174,753
Non Prop Tax Dist By County
1,288,673A11201,288,673
TOTAL Non Property Tax Items1,288,6731,288,673
Treasurer Fees
50A123050
Clerk Fees
4,300A12554,749
Other General Departmental Income
920A12891,956
Police Fees
2,810A15206,197
Other Public Safety Departmental Income
1,398A1589
Charges-Programs For The Aging
124,090A197299,210
Park And Recreational Charges
4,712A200115,995
Other Home & Community Services Income
34,280A218945,740
TOTAL Departmental Income172,560173,897
General Services, Inter Government
110,821A2210108,753
TOTAL Intergovernmental Charges110,821108,753
Interest And Earnings
88,045A240140,699
Rental of Real Property
167,997A2410170,172
TOTAL Use of Money And Property256,042210,871
Bingo Licenses
270A2540146
Dog Licenses
5,079A25445,881
Permits, Other
265,810A2590384,475
TOTAL Licenses And Permits271,159390,503
Fines And Forfeited Bail
460,237A2610409,272
Forfeitures of Deposits
10A262080
TOTAL Fines And Forfeitures460,247409,352
Sales of Scrap & Excess Materials
1,167A26501,784
Insurance Recoveries
66,170A2680138,372
TOTAL Sale of Property And Compensation For Loss67,336140,156
Refunds of Prior Year's Expenditures
27,322A270136,058
Gifts And Donations
20,306A270513,419
Unclassified (specify)
2,226A277096,548
TOTAL Miscellaneous Local Sources49,854146,025
Interfund Revenues
9,225A28018,371
TOTAL Interfund Revenues9,2258,371
St Aid, Mortgage Tax
1,721,908A30052,826,817
St Aid - Other (specify)
4,517A30891,372
St Aid, Youth Programs
17,464A382025,621
TOTAL State Aid1,743,8892,853,809
Fed Aid Other Public Safety
5,594A438926,425
Fed Aid, Programs For Aging
426,495A4772332,239
Page 5OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Revenues
Fed Aid, Other Home & Community Cap
5,000A49975,000
TOTAL Federal Aid437,089363,665
TOTAL Revenues32,977,57636,076,803
Interfund Transfers
120,000A5031130,000
TOTAL Interfund Transfers120,000130,000
TOTAL Other Sources120,000130,000
TOTAL Detail Revenues And Other Sources33,097,57636,206,803
Page 6OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Expenditures
Legislative Board, Pers Serv
160,810A10101160,287
Legislative Board, Contr Expend
9,097A1010413,069
TOTAL Legislative Board169,907173,357
Municipal Court, Pers Serv
582,500A11101597,437
Municipal Court, Equip & Cap Outlay
18,079A111027,308
Municipal Court, Contr Expend
72,971A1110463,803
TOTAL Municipal Court673,550668,548
Supervisor,pers Serv
293,327A12201291,910
Supervisor,equip & Cap Outlay
A12202
Supervisor,contr Expend
2,165A122042,194
TOTAL Supervisor295,492294,104
Dir of Finance, Pers Serv
521,511A13101542,183
Dir of Finance, Equip & Cap Outlay
6,031A131021,622
Dir of Finance, Contr Expend
28,190A1310423,696
TOTAL Dir of Finance555,732567,501
Auditor, Contr Expend
93,000A1320413,000
TOTAL Auditor93,00013,000
Tax Collection,pers Serv
128,407A13301143,126
Tax Collection,contr Expend
20,003A1330420,986
TOTAL Tax Collection148,409164,111
Assessment, Pers Serv
503,474A13551518,661
Assessment, Equip & Cap Outlay
759A135521,552
Assessment, Contr Expend
21,324A1355423,059
TOTAL Assessment525,556543,272
Credit Card Fees
5,616A137543,007
TOTAL Credit Card Fees5,6163,007
Clerk,pers Serv
407,620A14101432,830
Clerk,contr Expend
55,566A1410448,954
TOTAL Clerk463,185481,785
Law, Pers Serv
470,477A14201472,163
Law, Contr Expend
249,485A14204389,295
TOTAL Law719,962861,458
Engineer, Pers Serv
193,764A14401156,070
Engineer, Equip & Cap Outlay
168A14402
Engineer, Contr Expend
38,225A1440429,626
TOTAL Engineer232,158185,696
Records Mgmt, PerS. SerV.
80,799A1460182,839
Records Mgmt, Contr Expend
2,072A14604876
TOTAL Records Mgmt82,87183,714
Public Works Admin, Pers Serv
312,522A14901247,436
Public Works Admin, Contr Expend
434A14904365
TOTAL Public Works Admin312,956247,801
Operation of Plant, Pers Serv
1,088,472A162011,170,188
Operation of Plant, Equip & Cap Outlay
1,894A1620228,680
Page 7OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Expenditures
Operation of Plant, Contr Expend
442,724A16204482,871
TOTAL Operation of Plant1,533,0901,681,739
Central Garage Contr Expend
11,379A1640416,665
TOTAL Central Garage Contr Expend11,37916,665
Central Print & Mail Equip & Cap Outlay
3,591A167023,767
Central Print & Mail Contr Expend
20,464A1670431,064
TOTAL Central Print & Mail Contr Expend24,05534,831
Central Data Process Pers Serv
264,143A16801255,051
Central Data Process & Cap Outlay
9,150A168026,942
Central Data Process, Contr Expend
372,057A16804366,719
TOTAL Central Data Process645,350628,712
Unallocated Insurance, Contr Expend
566,901A19104587,764
TOTAL Unallocated Insurance566,901587,764
Municipal Assn Dues, Contr Expend
1,800A192041,800
TOTAL Municipal Assn Dues1,8001,800
Judgements And Claims, Contr Expend
61,624A19304174,226
TOTAL Judgements And Claims61,624174,226
Payment of MTA Payroll Tax, Contr Expend
56,396A1980457,142
TOTAL Payment of MTA Payroll Tax56,39657,142
Other General Govt Support, Personal Serv
116,142A19891116,932
Other General Govt Support, Equip&Cap Out
17,080A1989214,845
Other General Govt Support, Contract Exp
113A1989450
TOTAL Other General Govt Support133,335131,827
TOTAL General Government Support7,312,3237,602,060
Public Safety Comm Sys, Pers Serv
1,109,323A302011,039,185
Public Safety Comm Sys, Equip & Cap Outlay
22,107A3020218,101
Public Safety Comm Sys, Contr Expend
36,179A3020434,243
TOTAL Public Safety Comm Sys1,167,6091,091,530
Police, Pers Serv
8,152,841A312018,426,907
Police, Equip & Cap Outlay
115,683A3120253,163
Police, Contr Expend
198,826A31204301,748
TOTAL Police8,467,3498,781,818
Other Correction Agency, Contr Expend
3,649A317044,779
TOTAL Other Correction Agency3,6494,779
Other Traffic, Pers Serv
247,467A31891259,335
Other Traffic, Equip & Cap Outlay
3,432A31892
Other Traffic, Contr Expend
58,618A3189450,517
TOTAL Other Traffic309,517309,852
Traffic Control, Contr Expen
12,978A3310417,667
TOTAL Traffic Control12,97817,667
Control of Animals, Contr Expend
246,295A35104250,471
TOTAL Control of Animals246,295250,471
Examining Boards, Pers Serv
5,485A361019,457
Examining Boards, Contr Expend
3,634A361046,834
TOTAL Examining Boards9,11916,291
Page 8OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Expenditures
Civil Defense, Contr Expend
25,463A364045,591
TOTAL Civil Defense25,4635,591
TOTAL Public Safety10,241,97810,477,999
Public Health, Contr Expend
300A40104300
TOTAL Public Health300300
Narcotic Guid Council, Contr Expend
43,000A4210443,000
TOTAL Narcotic Guid Council43,00043,000
TOTAL Health43,30043,300
Street Admin, Pers Serv
330,134A50101336,635
TOTAL Street Admin330,134336,635
Street Lighting, Pers Serv
71,813A5182124,185
Street Lighting, Equip & Cap Outlay
2,806A518224,682
Street Lighting, Contr Expend
46,932A5182462,365
TOTAL Street Lighting121,55191,232
Off-Street Parking, Contr Expend
611A56504633
TOTAL Off-Street Parking611633
TOTAL Transportation452,296428,500
Programs For Aging, Pers Serv
1,143,003A67721950,964
Programs For Aging, Equip & Cap Outlay
3,153A677228,248
Programs For Aging, Contr Expend
261,480A67724231,084
TOTAL Programs For Aging1,407,6361,190,296
TOTAL Economic Assistance And Opportunity1,407,6361,190,296
Recreation Admini, Pers Serv
76,333A7020182,802
Recreation Admini, Equip & Cap Outlay
2,030A70202
Recreation Admini, Contr Expend
20,869A7020414,091
TOTAL Recreation Admini99,23296,893
Special Rec Facility, Pers Serv
175,524A71801160,345
Special Rec Facility, Contr Expend
6,670A7180424,465
TOTAL Special Rec Facility182,194184,810
Youth Prog, Pers Serv
30,830A7310128,870
Youth Prog, Contr Expend
10,267A731048,629
TOTAL Youth Prog41,09737,499
Historian, Pers Serv
21,036A7510121,457
Historian, Contr Expend
40A751041,147
TOTAL Historian21,07622,603
Historical Property, Pers Serv
5,779A752015,849
Historical Property, Contr Expend
1,792A752041,618
TOTAL Historical Property7,5717,467
TOTAL Culture And Recreation351,171349,272
Environmental Control, Pers Serv
216,486A80901229,475
Environmental Control, Contr Expend
19,511A8090485,278
TOTAL Environmental Control235,997314,753
Shade Tree, Pers Serv
1,611A856013,032
Shade Tree, Contr Expend
6,445A8560422,461
TOTAL Shade Tree8,05625,492
Page 9OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Results of Operation
Code Description2020EdpCode2021
Expenditures
Conservation, Contr Expend
196A87104253
TOTAL Conservation196253
Fish And Game, Contr Expend
47,500A8720436,000
TOTAL Fish And Game47,50036,000
Cemetery, Contr Expend
A8810412
TOTAL Cemetery012
Misc Home & Comm Serv, Pers Serv
90,326A89891125,529
Misc Home & Comm Serv, Contr Expend
701A898949,196
TOTAL Misc Home & Comm Serv91,027134,726
TOTAL Home And Community Services382,775511,236
State Retirement System
1,172,727A901081,265,990
Police & Firemen Retirement, Empl Bnfts
1,620,664A901581,821,014
Social Security, Employer Cont
1,164,477A903081,200,805
Worker's Compensation, Empl Bnfts
466,423A90408444,693
Unemployment Insurance, Empl Bnfts
22,234A90508
Disability Insurance, Empl Bnfts
2,851A905582,990
Hospital & Medical (dental) Ins, Empl Bnft
5,328,066A906085,311,272
Other Employee Benefits (spec)
10,768A908987,420
TOTAL Employee Benefits9,788,20910,054,184
Debt Principal, Serial Bonds
381,000A97106395,657
Debt Principal, Bond Anticipation Notes
244,000A97306334,000
TOTAL Debt Principal625,000729,657
Debt Interest, Serial Bonds
120,103A97107109,698
Debt Interest, Bond Anticipation Notes
57,942A9730713,361
TOTAL Debt Interest178,045123,059
TOTAL Expenditures30,782,73331,509,563
Transfers, Other Funds
A99019
Transfers, Capital Projects Fund
407,930A99509212,193
TOTAL Operating Transfers407,930212,193
TOTAL Other Uses407,930212,193
TOTAL Detail Expenditures And Other Uses31,190,66431,721,756
Page 10OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year12,651,690A802114,535,372
Prior Period Adj -Decrease In Fund Balance23,230A8015323
Restated Fund Balance - Beg of Year12,628,460A802214,535,049
ADD - REVENUES AND OTHER SOURCES33,097,57636,206,803
DEDUCT - EXPENDITURES AND OTHER USES31,190,66431,721,756
Fund Balance - End of Year14,535,372A802919,020,096
Page 11OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Budget Summary
Code Description2021EdpCode2022
Estimated Revenues
Est Rev - Real Property Taxes29,907,977A1049N29,943,980
Est Rev - Real Property Tax Items81,000A1099N332,000
Est Rev - Non Property Tax Items644,335A1199N1,288,673
Est Rev - Departmental Income224,800A1299N349,750
Est Rev - Intergovernmental Charges332,300A2399N216,319
Est Rev - Use of Money And Property221,000A2499N216,195
Est Rev - Licenses And Permits375,670A2599N523,450
Est Rev - Fines And Forfeitures320,100A2649N320,100
Est Rev - Sale of Prop And Comp For Loss104,150A2699N69,000
Est Rev - Miscellaneous Local Sources323,200A2799N374,700
Est Rev - Interfund Revenues35,000A2801N12,000
Est Rev - State Aid1,808,500A3099N2,217,464
Est Rev - Federal Aid7,400A4099N21,334
TOTAL Estimated Revenues35,884,965
34,385,432
Appropriated Fund Balance900,000A599N800,000
TOTAL Estimated Other Sources800,000
900,000
TOTAL Estimated Revenues And Other Sources35,285,432
36,684,965
Page 12OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(A) GENERAL
Budget Summary
Code Description2021EdpCode2022
Appropriations
App - General Government Support8,587,203A1999N8,673,190
App - Public Safety10,630,634A3999N10,995,749
App - Health43,300A4999N43,300
App - Transportation514,278A5999N492,625
App - Economic Assistance And Opportunity1,590,929A6999N1,633,033
App - Culture And Recreation469,781A7999N487,105
App - Home And Community Services430,671A8999N527,664
App - Employee Benefits11,219,792A9199N11,712,362
App - Debt Service885,000A9899N905,000
TOTAL Appropriations35,470,028
34,371,588
App - Interfund Transfer913,754A9999N1,214,937
TOTAL Other Uses1,214,937
913,754
TOTAL Appropriations And Other Uses35,285,342
36,684,965
Page 13OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits2,160,124
1,468,540B201
TOTAL Cash1,468,5402,160,124
Accounts Receivable173,046
157,030B380
TOTAL Other Receivables (net)157,030173,046
Due From State And Federal Government729
142,277B410
TOTAL State And Federal Aid Receivables142,277729
Due From Other Funds218,303
242,796B391
TOTAL Due From Other Funds242,796218,303
Prepaid Expenses85,395
90,495B480
TOTAL Prepaid Expenses90,49585,395
TOTAL Assets and Deferred Outflows of Resources2,101,1392,637,597
Page 14OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable39,367
B600
16,695
TOTAL Accounts Payable16,69539,367
Accrued Liabilities25,134
B601
21,873
TOTAL Accrued Liabilities21,87325,134
Due To Other Funds1,750
B630
TOTAL Due To Other Funds01,750
66,251
TOTAL Liabilities38,568
Deferred Inflows of Resources
Deferred Inflow of Resources343,784
B691
376,139
TOTAL Deferred Inflows of Resources376,139343,784
343,784
TOTAL Deferred Inflows of Resources376,139
Fund Balance
Not in Spendable Form85,395
B806
90,495
TOTAL Nonspendable Fund Balance90,49585,395
Assigned Appropriated Fund Balance125,000
B914
140,000
Assigned Unappropriated Fund Balance2,017,168
B915
1,455,937
TOTAL Assigned Fund Balance1,595,9372,142,168
2,227,563
TOTAL Fund Balance1,686,432
TOTAL Liabilities, Deferred Inflows And Fund Balance2,101,1392,637,597
Page 15OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
893,318B1001877,610
TOTAL Real Property Taxes893,318877,610
Other Payments In Lieu of Taxes
233B1081261
Interest & Penalties On Real Prop Taxes
B10909
TOTAL Real Property Tax Items233270
Franchises
665,319B1170696,012
TOTAL Non Property Tax Items665,319696,012
Other General Departmental Income
435B12895,895
Safety Inspection Fees
670,262B15601,173,025
Public Health Fees
16,925B160116,828
Zoning Fees
57,869B2110164,449
Planning Board Fees
27,925B211583,844
TOTAL Departmental Income773,4171,444,041
Interest And Earnings
5,335B24011,550
TOTAL Use of Money And Property5,3351,550
Permits, Other
73,550B259073,580
TOTAL Licenses And Permits73,55073,580
Refunds of Prior Year's Expenditures
1,005B27011,737
AIM Related Payments
88,328B275088,328
Unclassified (specify)
70B2770813
TOTAL Miscellaneous Local Sources89,40390,877
St Aid, Other Aid (specify)
15,000B3089
TOTAL State Aid15,0000
TOTAL Revenues2,515,5753,183,940
TOTAL Detail Revenues And Other Sources2,515,5753,183,940
Page 16OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Results of Operation
Code Description2020EdpCode2021
Expenditures
Credit Card Fees
1,918B137542,879
TOTAL Credit Card Fees1,9182,879
Law, Pers Serv
134,995B14201143,059
Law, Contr Expend
63,629B1420475,161
TOTAL Law198,624218,221
Unallocated Insurance, Contr Expend
B19104
TOTAL Unallocated Insurance00
Payment of MTA Payroll Tax, Contr Expend
5,302B198045,608
TOTAL Payment of MTA Payroll Tax5,3025,608
TOTAL General Government Support205,844226,707
Safety Inspection, Pers Serv
713,091B36201759,736
Safety Inspection, Contr Expend
11,908B3620416,073
TOTAL Safety Inspection724,999775,809
Misc Public Safety, Pers Serv
264B39891122
TOTAL Misc Public Safety264122
TOTAL Public Safety725,263775,931
Zoning, Pers Serv
220,628B80101245,060
Zoning, Equip & Cap Outlay
480B80102
Zoning, Contr Expend
35,927B8010445,063
TOTAL Zoning257,035290,123
Planning, Pers Serv
490,201B80201473,033
Planning, Equip & Cap Outlay
B80202
Planning, Contr Expend
47,002B802048,559
TOTAL Planning537,203481,592
TOTAL Home And Community Services794,237771,715
State Retirement, Empl Bnfts
191,945B90108214,535
Social Security , Empl Bnfts
117,805B90308123,366
Worker's Compensation, Empl Bnfts
15,724B9040814,406
Unemployment Insurance, Empl Bnfts
699B90508
Disability Insurance, Empl Bnfts
573B90558569
Hospital & Medical (dental) Ins, Empl Bnft
462,069B90608479,360
Other Employee Benefits (spec)
1,696B908981,219
TOTAL Employee Benefits790,510833,455
TOTAL Expenditures2,515,8552,607,809
Transfers, Other Funds
30,000B9901935,000
TOTAL Operating Transfers30,00035,000
TOTAL Other Uses30,00035,000
TOTAL Detail Expenditures And Other Uses2,545,8552,642,809
Page 17OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year1,716,712B80211,686,432
Restated Fund Balance - Beg of Year1,716,712B80221,686,432
ADD - REVENUES AND OTHER SOURCES2,515,5753,183,940
DEDUCT - EXPENDITURES AND OTHER USES2,545,8552,642,809
Fund Balance - End of Year1,686,432B80292,227,563
Page 18OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
Code Description2021EdpCode2022
Estimated Revenues
Est Rev - Real Property Taxes877,610B1049N1,044,227
Est Rev - Real Property Tax Items160B1099N7,750
Est Rev - Non Property Tax Items675,000B1199N685,000
Est Rev - Departmental Income1,321,100B1299N1,377,040
Est Rev - Use of Money And Property7,500B2499N1,000
Est Rev - Licenses And Permits74,050B2599N76,000
Est Rev - State Aid70,662B3099N88,328
TOTAL Estimated Revenues3,279,345
3,026,082
Appropriated Fund Balance140,000B599N125,000
TOTAL Estimated Other Sources125,000
140,000
TOTAL Estimated Revenues And Other Sources3,166,082
3,404,345
Page 19OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(B) GENERAL TOWN-OUTSIDE VG
Budget Summary
Code Description2021EdpCode2022
Appropriations
App - General Government Support252,165B1999N247,843
App - Public Safety850,600B3999N974,395
App - Home And Community Services1,005,523B8999N1,043,290
App - Employee Benefits1,022,794B9199N1,073,317
TOTAL Appropriations3,338,845
3,131,082
App - Interfund Transfer35,000B9999N65,500
TOTAL Other Uses65,500
35,000
TOTAL Appropriations And Other Uses3,166,082
3,404,345
Page 20OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CD) SPECIAL GRANT
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash46,018
142,020CD200
TOTAL Cash142,02046,018
Due From Other Governments251,148
353,393CD440
TOTAL Due From Other Governments353,393251,148
TOTAL Assets and Deferred Outflows of Resources495,413297,166
Page 21OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CD) SPECIAL GRANT
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable125
CD600
143,519
TOTAL Accounts Payable143,519125
Due To Other Funds148,467
CD630
203,320
TOTAL Due To Other Funds203,320148,467
148,592
TOTAL Liabilities346,839
Deferred Inflows of Resources
Deferred Inflow of Resources148,574
CD691
148,574
TOTAL Deferred Inflows of Resources148,574148,574
148,574
TOTAL Deferred Inflows of Resources148,574
TOTAL Liabilities, Deferred Inflows And Fund Balance495,413297,166
Page 22OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CD) SPECIAL GRANT
Results of Operation
Code Description2020EdpCode2021
Revenues
Refunds of Prior Year's Expenditures
20,200CD2701
TOTAL Miscellaneous Local Sources20,2000
Fed Aid, Community Development Act
345,893CD4910157,755
TOTAL Federal Aid345,893157,755
TOTAL Revenues366,093157,755
TOTAL Detail Revenues And Other Sources366,093157,755
Page 23OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CD) SPECIAL GRANT
Results of Operation
Code Description2020EdpCode2021
Expenditures
Prov of Public Service, Contr Expen
171,093CD86764157,755
TOTAL Prov of Public Service171,093157,755
TOTAL Home And Community Services171,093157,755
TOTAL Expenditures171,093157,755
Transfers, Capital Projects Fund
195,000CD99509
TOTAL Operating Transfers195,0000
TOTAL Other Uses195,0000
TOTAL Detail Expenditures And Other Uses366,093157,755
Page 24OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CD) SPECIAL GRANT
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of YearCD8021
Restated Fund Balance - Beg of YearCD8022
ADD - REVENUES AND OTHER SOURCES366,093157,755
DEDUCT - EXPENDITURES AND OTHER USES366,093157,755
Fund Balance - End of YearCD8029
Page 25OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CL) REFUSE AND GARBAGE
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash1,697,858
1,438,268CL200
Petty Cash597
550CL210
TOTAL Cash1,438,8181,698,455
Accounts Receivable121,016
134,974CL380
TOTAL Other Receivables (net)134,974121,016
Due From State And Federal Government56,771
56,771CL410
TOTAL State And Federal Aid Receivables56,77156,771
Due From Other Funds477,013
574,003CL391
TOTAL Due From Other Funds574,003477,013
Inventory Of Materials And Supplies5,778
5,778CL445
TOTAL Inventories5,7785,778
Prepaid Expenses76,468
39,958CL480
TOTAL Prepaid Expenses39,95876,468
TOTAL Assets and Deferred Outflows of Resources2,250,3022,435,501
Page 26OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CL) REFUSE AND GARBAGE
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable302,777
CL600
269,846
TOTAL Accounts Payable269,846302,777
Accrued Liabilities17,069
CL601
36,976
TOTAL Accrued Liabilities36,97617,069
Due To Other Funds33,786
CL630
TOTAL Due To Other Funds033,786
353,632
TOTAL Liabilities306,822
Deferred Inflows of Resources
Deferred Inflow of Resources475,500
CL691
693,903
TOTAL Deferred Inflows of Resources693,903475,500
475,500
TOTAL Deferred Inflows of Resources693,903
Fund Balance
Not in Spendable Form76,468
CL806
45,737
TOTAL Nonspendable Fund Balance45,73776,468
Assigned Unappropriated Fund Balance1,529,901
CL915
1,203,840
TOTAL Assigned Fund Balance1,203,8401,529,901
1,606,368
TOTAL Fund Balance1,249,577
TOTAL Liabilities, Deferred Inflows And Fund Balance2,250,3022,435,501
Page 27OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CL) REFUSE AND GARBAGE
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
2,073,258CL10012,132,690
TOTAL Real Property Taxes2,073,2582,132,690
Refuse & Garbage Charges
1,919,752CL21302,138,575
TOTAL Departmental Income1,919,7522,138,575
Interest And Earnings
8,527CL24016,561
TOTAL Use of Money And Property8,5276,561
Sale of Scrap Materials
259,423CL2650394,951
Insurance Recoveries
CL2680981
TOTAL Sale of Property And Compensation For Loss259,423395,932
Refunds of Prior Year's Expenditures
3,368CL27013,387
Gifts And Donations
CL2705
Unclassified (specify)
30CL277060
TOTAL Miscellaneous Local Sources3,3983,447
St Aid - Other Home And Community Service
CL398924,945
TOTAL State Aid024,945
TOTAL Revenues4,264,3584,702,151
TOTAL Detail Revenues And Other Sources4,264,3584,702,151
Page 28OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CL) REFUSE AND GARBAGE
Results of Operation
Code Description2020EdpCode2021
Expenditures
Administration-Personal Services
243,863CL17101237,008
TOTAL Administration-Personal Services243,863237,008
Payment of MTA Payroll Tax, Contr Expend
3,837CL198044,121
TOTAL Payment of MTA Payroll Tax3,8374,121
TOTAL General Government Support247,699241,129
Refuse & Garbage, Pers Serv
929,965CL81601966,831
Refuse & Garbage, Equip Cap Outlay
40,002CL816029,448
Refuse & Garbage, Contr Expend
1,850,155CL816042,024,467
TOTAL Refuse & Garbage2,820,1223,000,746
TOTAL Home And Community Services2,820,1223,000,746
State Retirement Empl Bnfts
157,544CL90108164,206
Social Security Empl Bnfts
85,187CL9030889,161
Worker's Compensation, Empl Bnfts
66,829CL9040859,425
Disability Insurance Empl Bnfts
290CL90558304
Hospital & Medical (dental) Ins, Empl Bnft
366,225CL90608376,423
Other Employee Benefits (spec)
891CL90898664
TOTAL Employee Benefits676,966690,183
Serial Bonds, Principal
235,053CL97106235,053
Bond Anticipation Notes, Principal
35,000CL9730680,000
TOTAL Debt Principal270,053315,053
Debt Interest, Serial Bonds
70,966CL9710761,151
Debt Interest, Bond Anticipation Notes
12,264CL973072,157
TOTAL Debt Interest83,23063,308
TOTAL Expenditures4,098,0704,310,419
Transfers, Other Funds
30,000CL9901935,000
TOTAL Operating Transfers30,00035,000
TOTAL Other Uses30,00035,000
TOTAL Detail Expenditures And Other Uses4,128,0704,345,419
Page 29OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CL) REFUSE AND GARBAGE
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year1,113,290CL80211,249,577
Prior Period Adj -Increase In Fund BalanceCL801260
Restated Fund Balance - Beg of Year1,113,290CL80221,249,637
ADD - REVENUES AND OTHER SOURCES4,264,3584,702,151
DEDUCT - EXPENDITURES AND OTHER USES4,128,0704,345,419
Fund Balance - End of Year1,249,577CL80291,606,370
Page 30OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CM) MISCELLANEOUS SPECIAL REV
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits21,182,239
16,031,244CM201
TOTAL Cash16,031,24421,182,239
Accounts Receivable258,624
86,272CM380
TOTAL Other Receivables (net)86,272258,624
Due From Other Funds13,589
13,589CM391
TOTAL Due From Other Funds13,58913,589
Due From Other Governments2,700,785
2,630,520CM440
TOTAL Due From Other Governments2,630,5202,700,785
Prepaid Expenses10,621
7,689CM480
TOTAL Prepaid Expenses7,68910,621
TOTAL Assets and Deferred Outflows of Resources18,769,31424,165,859
Page 31OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CM) MISCELLANEOUS SPECIAL REV
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable15,161
CM600
10,112
TOTAL Accounts Payable10,11215,161
Accrued Liabilities58,413
CM601
760
TOTAL Accrued Liabilities76058,413
Due To Other Funds31,185
CM630
22,815
TOTAL Due To Other Funds22,81531,185
104,760
TOTAL Liabilities33,686
Fund Balance
Not in Spendable Form10,621
CM806
7,689
TOTAL Nonspendable Fund Balance7,68910,621
Assigned Appropriated Fund Balance10,106,181
CM914
9,848,668
Assigned Unappropriated Fund Balance13,944,297
CM915
8,879,271
TOTAL Assigned Fund Balance18,727,93924,050,478
24,061,099
TOTAL Fund Balance18,735,628
TOTAL Liabilities, Deferred Inflows And Fund Balance18,769,31424,165,859
Page 32OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CM) MISCELLANEOUS SPECIAL REV
Results of Operation
Code Description2020EdpCode2021
Revenues
Other Non-Property Tax
10,828,223CM118914,116,704
TOTAL Non Property Tax Items10,828,22314,116,704
Other Economic Assist, & Opport Income
185,484CM1989217,613
TOTAL Departmental Income185,484217,613
Interest And Earnings
47,891CM240129,531
TOTAL Use of Money And Property47,89129,531
Unclassified (specify)
1,009CM277054
TOTAL Miscellaneous Local Sources1,00954
TOTAL Revenues11,062,60714,363,902
TOTAL Detail Revenues And Other Sources11,062,60714,363,902
Page 33OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CM) MISCELLANEOUS SPECIAL REV
Results of Operation
Code Description2020EdpCode2021
Expenditures
Payment of MTA Payroll Tax, Contr Expend
715CM19804723
TOTAL Payment of MTA Payroll Tax715723
TOTAL General Government Support715723
Other Home And Community Service-Pers Serv
204,119CM89891206,304
Other Home & Comm-Equip & Cap Outlay
411,434CM898926,630,365
Other Home And Community Service-Contr Exp
19,137CM8989415,306
Other Home & Community Services, Emp Bnfts
84,888CM8989888,097
TOTAL Other Home & Community Services719,5786,940,071
TOTAL Home And Community Services719,5786,940,071
Debt Principal, Serial Bonds
1,508,655CM971061,557,546
TOTAL Debt Principal1,508,6551,557,546
Debt Interest, Serial Bonds
597,315CM97107540,091
TOTAL Debt Interest597,315540,091
TOTAL Expenditures2,826,2639,038,431
TOTAL Detail Expenditures And Other Uses2,826,2639,038,431
Page 34OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CM) MISCELLANEOUS SPECIAL REV
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year10,498,485CM802118,735,628
Prior Period Adj -Increase In Fund Balance800CM8012
Restated Fund Balance - Beg of Year10,499,285CM802218,735,628
ADD - REVENUES AND OTHER SOURCES11,062,60714,363,902
DEDUCT - EXPENDITURES AND OTHER USES2,826,2639,038,431
Fund Balance - End of Year18,735,628CM802924,061,099
Page 35OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CR) RECREATION
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash617,406
405,568CR200
TOTAL Cash405,568617,406
Accounts Receivable36
58CR380
TOTAL Other Receivables (net)5836
TOTAL Assets and Deferred Outflows of Resources405,626617,442
Page 36OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CR) RECREATION
Balance Sheet
Code Description2020EdpCode2021
Due To Other Funds26,112
CR630
39,591
TOTAL Due To Other Funds39,59126,112
26,112
TOTAL Liabilities39,591
Fund Balance
Assigned Unappropriated Fund Balance591,331
CR915
366,035
TOTAL Assigned Fund Balance366,035591,331
591,331
TOTAL Fund Balance366,035
TOTAL Liabilities, Deferred Inflows And Fund Balance405,626617,442
Page 37OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CR) RECREATION
Results of Operation
Code Description2020EdpCode2021
Revenues
Interest And Earnings
900CR2401433
TOTAL Use of Money And Property900433
Unclassified (specify)
185,484CR2770243,613
TOTAL Miscellaneous Local Sources185,484243,613
TOTAL Revenues186,383244,045
TOTAL Detail Revenues And Other Sources186,383244,045
Page 38OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CR) RECREATION
Results of Operation
Code Description2020EdpCode2021
Other Uses
Transfers, Other Funds
39,590CR9901918,750
TOTAL Operating Transfers39,59018,750
TOTAL Other Uses39,59018,750
TOTAL Detail Expenditures And Other Uses39,59018,750
Page 39OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(CR) RECREATION
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year219,242CR8021366,034
Prior Period Adj -Increase In Fund BalanceCR80121
Restated Fund Balance - Beg of Year219,242CR8022366,035
ADD - REVENUES AND OTHER SOURCES186,383244,045
DEDUCT - EXPENDITURES AND OTHER USES39,59018,750
Fund Balance - End of Year366,034CR8029591,329
Page 40OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits3,374,759
3,233,949DB201
TOTAL Cash3,233,9493,374,759
Accounts Receivable253
4,020DB380
TOTAL Other Receivables (net)4,020253
Due From State And Federal Government672,836
478,205DB410
TOTAL State And Federal Aid Receivables478,205672,836
Due From Other Funds1,273,697
1,560,837DB391
TOTAL Due From Other Funds1,560,8371,273,697
Inventory Of Materials And Supplies112,835
112,835DB445
TOTAL Inventories112,835112,835
Prepaid Expenses168,379
78,216DB480
TOTAL Prepaid Expenses78,216168,379
TOTAL Assets and Deferred Outflows of Resources5,468,0635,602,758
Page 41OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable149,480
DB600
192,791
TOTAL Accounts Payable192,791149,480
Accrued Liabilities18,278
DB601
33,747
TOTAL Accrued Liabilities33,74718,278
Due To Other Funds541,440
DB630
714,351
TOTAL Due To Other Funds714,351541,440
Due To Other Governments160
DB631
160
TOTAL Due To Other Governments160160
709,358
TOTAL Liabilities941,050
Deferred Inflows of Resources
Deferred Inflow of Resources1,261,797
DB691
1,555,387
TOTAL Deferred Inflows of Resources1,555,3871,261,797
1,261,797
TOTAL Deferred Inflows of Resources1,555,387
Fund Balance
Not in Spendable Form168,379
DB806
191,052
TOTAL Nonspendable Fund Balance191,052168,379
Assigned Appropriated Fund Balance75,000
DB914
75,000
Assigned Unappropriated Fund Balance3,388,225
DB915
2,705,574
TOTAL Assigned Fund Balance2,780,5743,463,225
3,631,604
TOTAL Fund Balance2,971,626
TOTAL Liabilities, Deferred Inflows And Fund Balance5,468,0635,602,758
Page 42OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
6,292,698DB10015,793,219
TOTAL Real Property Taxes6,292,6985,793,219
Other Payments In Lieu of Taxes
1,641DB10811,721
TOTAL Real Property Tax Items1,6411,721
Interest And Earnings
14,919DB24016,519
TOTAL Use of Money And Property14,9196,519
Permits, Other
131,200DB259097,340
TOTAL Licenses And Permits131,20097,340
Sales of Scrap & Excess Materials
2,689DB26506,297
Insurance Recoveries
26,304DB2680
TOTAL Sale of Property And Compensation For Loss28,9936,297
Refunds of Prior Year's Expenditures
7,549DB27017,317
Unclassified (specify)
DB27707,628
TOTAL Miscellaneous Local Sources7,54914,945
St Aid, Consolidated Highway Aid
413,659DB3501785,853
St Aid, Other Transportation
64,114DB358960,206
St Aid Emergency Disaster Assistance
DB396016,545
TOTAL State Aid477,773862,604
Fed Aid, Emergency Disaster Assistance
DB496099,267
TOTAL Federal Aid099,267
TOTAL Revenues6,954,7726,881,912
TOTAL Detail Revenues And Other Sources6,954,7726,881,912
Page 43OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Results of Operation
Code Description2020EdpCode2021
Expenditures
Payment of MTA Payroll Tax, Contr Expend
6,794DB198047,335
TOTAL Payment of MTA Payroll Tax6,7947,335
TOTAL General Government Support6,7947,335
Maint of Streets, Pers Serv
1,354,685DB511011,364,261
Maint of Streets, Contr Expend
155,996DB51104194,444
TOTAL Maint of Streets1,510,6821,558,705
Perm Improve Highway, Equip & Cap Outlay
477,773DB51122846,059
TOTAL Perm Improve Highway477,773846,059
Machinery, Pers Serv
314,352DB51301379,638
Machinery, Equip & Cap Outlay
22,669DB5130225,498
Machinery, Contr Expend
236,411DB51304209,970
TOTAL Machinery573,433615,106
Brush And Weeds, Pers Serv
298,040DB51401291,484
Brush And Weeds, Contr Expend
70,024DB5140467,486
TOTAL Brush And Weeds368,065358,969
Snow Removal, Pers Serv
94,154DB51421148,606
Snow Removal, Contr Expend
104,784DB51424130,015
TOTAL Snow Removal198,937278,621
TOTAL Transportation3,128,8893,657,460
State Retirement, Empl Bnfts
305,749DB90108298,797
Social Security, Empl Bnfts
152,871DB90308164,612
Worker's Compensation, Empl Bnfts
145,451DB90408129,654
Disability Insurance, Empl Bnfts
490DB90558539
Hospital & Medical (dental) Ins, Empl Bnft
1,139,338DB906081,168,069
Other Employee Benefits (spec)
1,503DB908981,136
Additional Description EAP
TOTAL Employee Benefits1,745,4021,762,808
Debt Principal, Serial Bonds
113,000DB97106114,464
Debt Principal, Bond Anticipation Notes
160,000DB97306140,000
TOTAL Debt Principal273,000254,464
Debt Interest, Serial Bonds
26,984DB9710723,832
Debt Interest, Bond Anticipation Notes
13,286DB973074,331
TOTAL Debt Interest40,27028,163
TOTAL Expenditures5,194,3555,710,230
Transfers, Other Funds
60,000DB9901960,000
Transfers, Capital Projects Fund
634,500DB99509451,705
TOTAL Operating Transfers694,500511,705
TOTAL Other Uses694,500511,705
TOTAL Detail Expenditures And Other Uses5,888,8556,221,935
Page 44OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year1,905,709DB80212,971,626
Restated Fund Balance - Beg of Year1,905,709DB80222,971,626
ADD - REVENUES AND OTHER SOURCES6,954,7726,881,912
DEDUCT - EXPENDITURES AND OTHER USES5,888,8556,221,935
Fund Balance - End of Year2,971,626DB80293,631,604
Page 45OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Budget Summary
Code Description2021EdpCode2022
Estimated Revenues
Est Rev - Real Property Taxes5,793,219DB1049N6,388,642
Est Rev - Real Property Tax ItemsDB1099N51,650
Est Rev - Use of Money And Property10,000DB2499N7,500
Est Rev - Licenses And Permits5,000DB2599N5,000
Est Rev - Sale of Prop And Comp For Loss3,000DB2699N3,000
Est Rev - State Aid477,744DB3099N931,087
TOTAL Estimated Revenues7,386,879
6,288,963
Appropriated Fund Balance75,000DB599N75,000
TOTAL Estimated Other Sources75,000
75,000
TOTAL Estimated Revenues And Other Sources6,363,963
7,461,879
Page 46OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(DB) HIGHWAY-PART-TOWN
Budget Summary
Code Description2021EdpCode2022
Appropriations
App - Transportation3,502,475DB5999N4,241,704
App - Employee Benefits2,051,488DB9199N2,096,175
App - Debt Service303,000DB9899N306,000
TOTAL Appropriations6,643,879
5,856,963
App - Interfund Transfer507,000DB9999N818,000
TOTAL Other Uses818,000
507,000
TOTAL Appropriations And Other Uses6,363,963
7,461,879
Page 47OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(H) CAPITAL PROJECTS
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits2,324,591
3,446,586H201
TOTAL Cash3,446,5862,324,591
Accounts Receivable145
410H380
TOTAL Other Receivables (net)410145
Due From State And Federal Government1,166
41,137H410
TOTAL State And Federal Aid Receivables41,1371,166
Due From Other Funds1,014,164
1,178,691H391
TOTAL Due From Other Funds1,178,6911,014,164
Due From Other Governments81,336
56,300H440
TOTAL Due From Other Governments56,30081,336
TOTAL Assets and Deferred Outflows of Resources4,723,1233,421,401
Page 48OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(H) CAPITAL PROJECTS
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable222,606
H600
368,888
TOTAL Accounts Payable368,888222,606
Accrued Liabilities37,143
H601
42,706
TOTAL Accrued Liabilities42,70637,143
Bond Anticipation Notes Payable10,937,722
H626
10,461,722
TOTAL Notes Payable10,461,72210,937,722
Due To Other Funds152,247
H630
235,599
TOTAL Due To Other Funds235,599152,247
11,349,717
TOTAL Liabilities11,108,914
Deferred Inflows of Resources
Deferred Inflow of Resources6,984
H691
6,984
TOTAL Deferred Inflows of Resources6,9846,984
6,984
TOTAL Deferred Inflows of Resources6,984
Fund Balance
Unassigned Fund Balance-7,935,300
H917
-6,392,775
TOTAL Unassigned Fund Balance-6,392,775-7,935,300
-7,935,300
TOTAL Fund Balance-6,392,775
TOTAL Liabilities, Deferred Inflows And Fund Balance4,723,1233,421,401
Page 49OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(H) CAPITAL PROJECTS
Results of Operation
Code Description2020EdpCode2021
Revenues
Misc Revenue, Other Govts
86,021H238925,036
TOTAL Intergovernmental Charges86,02125,036
Interest And Earnings
9,810H24012,946
TOTAL Use of Money And Property9,8102,946
Gifts And Donations
9,016H270550,000
Premium & Accrued Interest On Obligations
152,427H2710118,565
TOTAL Miscellaneous Local Sources161,443168,565
St Aid-Capital Projects
136,471H30976,334
TOTAL State Aid136,4716,334
FeD. Aid, Other Public Safety
261,581H4389
TOTAL Federal Aid261,5810
TOTAL Revenues655,325202,880
Interfund Transfers
1,312,020H5031682,647
TOTAL Interfund Transfers1,312,020682,647
Bans Redeemed From Appropriations
499,000H5731624,000
TOTAL Proceeds of Obligations499,000624,000
TOTAL Other Sources1,811,0201,306,647
TOTAL Detail Revenues And Other Sources2,466,3461,509,528
Page 50OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(H) CAPITAL PROJECTS
Results of Operation
Code Description2020EdpCode2021
Expenditures
Fiscal Agents Fees, Contr Expend
21,522H1380419,750
TOTAL Fiscal Agents Fees21,52219,750
General Govt, Equip & Cap Outlay
155,632H19972269,385
TOTAL General Govt155,632269,385
TOTAL General Government Support177,154289,135
Public Safety Cap Proj
579,073H30972116,158
TOTAL Public Safety Cap Proj579,073116,158
TOTAL Public Safety579,073116,158
Perm Improve Highway, Equip & Cap Outlay
352,513H511221,481,396
TOTAL Perm Improve Highway352,5131,481,396
Other Transportation, Equip & Cap Outlay
1,106,456H59892759,900
TOTAL Other Transportation1,106,456759,900
TOTAL Transportation1,458,9692,241,297
Other Econ & Dev, Equip & Cap Outlay
H6997226,443
TOTAL Other Econ & Dev026,443
TOTAL Economic Assistance And Opportunity026,443
Parks, Equip & Cap Outlay
300,032H7110279,906
TOTAL Parks300,03279,906
TOTAL Culture And Recreation300,03279,906
Drainage, Equip & Cap Outlay
155,468H85402154,771
TOTAL Drainage155,468154,771
Sanitation, Equip & Cap Outlay
H87972
TOTAL Sanitation00
TOTAL Home And Community Services155,468154,771
Debt Interest, Bond Anticipation Notes
89,639H97307150,754
TOTAL Debt Interest89,639150,754
TOTAL Expenditures2,760,3373,058,463
TOTAL Detail Expenditures And Other Uses2,760,3373,058,463
Page 51OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(H) CAPITAL PROJECTS
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year-6,080,183H8021-6,392,775
Prior Period Adj -Increase In Fund BalanceH80126,410
Prior Period Adj -Decrease In Fund Balance18,601H8015
Restated Fund Balance - Beg of Year-6,098,784H8022-6,386,364
ADD - REVENUES AND OTHER SOURCES2,466,3461,509,528
DEDUCT - EXPENDITURES AND OTHER USES2,760,3373,058,463
Fund Balance - End of Year-6,392,775H8029-7,935,300
Page 52OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(K) GENERAL FIXED ASSETS
Balance Sheet
Code Description2020EdpCode2021
Assets
Land155,873,789
155,460,422K101
Buildings20,801,009
21,806,846K102
Improvements Other Than Buildings7,762,204
8,069,848K103
Machinery And Equipment5,986,282
5,692,379K104
Construction Work In Progress1,360,113
654,908K105
Infrastructure15,797,319
15,487,637K106
TOTAL Fixed Assets (net)207,172,039207,580,716
TOTAL Assets and Deferred Outflows of Resources207,172,039207,580,716
Page 53OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(K) GENERAL FIXED ASSETS
Balance Sheet
Code Description2020EdpCode2021
Liabilities, Deferred Inflows And Fund Balance
Total Non-Current Govt Assets207,580,716
K159
207,172,039
TOTAL Investments in Non-Current Government Assets207,172,039207,580,716
207,580,716
TOTAL Fund Balance207,172,039
TOTAL 207,172,039207,580,716
Page 54OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SF) FIRE PROTECTION
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits146,630
31,672SF201
TOTAL Cash31,672146,630
Accounts Receivable5
SF380
TOTAL Other Receivables (net)05
Due From Other Funds165,675
224,772SF391
TOTAL Due From Other Funds224,772165,675
Cash In Time Deposits Special Reserves
SF231
TOTAL Restricted Assets00
TOTAL Assets and Deferred Outflows of Resources256,444312,310
Page 55OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SF) FIRE PROTECTION
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable13,136
SF600
13,136
TOTAL Accounts Payable13,13613,136
Due To Other Funds115,000
SF630
TOTAL Due To Other Funds0115,000
128,136
TOTAL Liabilities13,136
Deferred Inflows of Resources
Deferred Inflow of Resources165,675
SF691
224,772
TOTAL Deferred Inflows of Resources224,772165,675
165,675
TOTAL Deferred Inflows of Resources224,772
Fund Balance
Assigned Unappropriated Fund Balance18,499
SF915
18,535
TOTAL Assigned Fund Balance18,53518,499
18,499
TOTAL Fund Balance18,535
TOTAL Liabilities, Deferred Inflows And Fund Balance256,444312,310
Page 56OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SF) FIRE PROTECTION
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
835,899SF1001837,189
TOTAL Real Property Taxes835,899837,189
Interest And Earnings
610SF2401213
TOTAL Use of Money And Property610213
TOTAL Revenues836,509837,402
TOTAL Detail Revenues And Other Sources836,509837,402
Page 57OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SF) FIRE PROTECTION
Results of Operation
Code Description2020EdpCode2021
Expenditures
Fire Protection, Contr Expend
836,899SF34104837,439
TOTAL Fire Protection836,899837,439
TOTAL Public Safety836,899837,439
TOTAL Expenditures836,899837,439
TOTAL Detail Expenditures And Other Uses836,899837,439
Page 58OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SF) FIRE PROTECTION
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year18,926SF802118,535
Restated Fund Balance - Beg of Year18,926SF802218,535
ADD - REVENUES AND OTHER SOURCES836,509837,402
DEDUCT - EXPENDITURES AND OTHER USES836,899837,439
Fund Balance - End of Year18,535SF802918,499
Page 59OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SM) MISCELLANEOUS
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash549,052
623,674SM200
Cash In Time Deposits1,297,218
263,177SM201
Petty Cash2,400
2,400SM210
TOTAL Cash889,2511,848,669
Accounts Receivable59,226
114,052SM380
TOTAL Other Receivables (net)114,05259,226
Due From State And Federal Government13,417
26,003SM410
TOTAL State And Federal Aid Receivables26,00313,417
Due From Other Funds299,627
503,532SM391
TOTAL Due From Other Funds503,532299,627
Prepaid Expenses46,194
84,401SM480
TOTAL Prepaid Expenses84,40146,194
TOTAL Assets and Deferred Outflows of Resources1,617,2402,267,133
Page 60OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SM) MISCELLANEOUS
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable111,067
SM600
161,888
TOTAL Accounts Payable161,888111,067
Accrued Liabilities91,820
SM601
64,577
TOTAL Accrued Liabilities64,57791,820
Other Liabilities17,019
SM688
15,727
TOTAL Other Liabilities15,72717,019
Due To Other Funds35,000
SM630
35,000
TOTAL Due To Other Funds35,00035,000
254,905
TOTAL Liabilities277,192
Deferred Inflows of Resources
Deferred Inflow of Resources299,625
SM691
357,424
TOTAL Deferred Inflows of Resources357,424299,625
299,625
TOTAL Deferred Inflows of Resources357,424
Fund Balance
Not in Spendable Form46,194
SM806
84,401
TOTAL Nonspendable Fund Balance84,40146,194
Assigned Unappropriated Fund Balance1,666,409
SM915
898,222
TOTAL Assigned Fund Balance898,2221,666,409
1,712,603
TOTAL Fund Balance982,623
TOTAL Liabilities, Deferred Inflows And Fund Balance1,617,2402,267,133
Page 61OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SM) MISCELLANEOUS
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
958,148SM10011,488,206
TOTAL Real Property Taxes958,1481,488,206
Other General Departmental Income
2,838,287SM12893,294,069
TOTAL Departmental Income2,838,2873,294,069
Misc Revenue, Other Govts
121,789SM238930,794
TOTAL Intergovernmental Charges121,78930,794
Interest And Earnings
676SM2401310
Rental of Real Property, Individuals
SM2410143,621
TOTAL Use of Money And Property676143,931
Insurance Recoveries
2,388SM2680
TOTAL Sale of Property And Compensation For Loss2,3880
Refunds of Prior Year's Expenditures
SM270118,162
Unclassified (specify)
35SM277030,783
TOTAL Miscellaneous Local Sources3548,944
St Aid, Other Aid (specify)
19,575SM3089
TOTAL State Aid19,5750
Federal Aid - Other
362,282SM4089430,005
TOTAL Federal Aid362,282430,005
TOTAL Revenues4,303,1795,435,949
TOTAL Detail Revenues And Other Sources4,303,1795,435,949
Page 62OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SM) MISCELLANEOUS
Results of Operation
Code Description2020EdpCode2021
Expenditures
Treasurer, Contr Expend
56,819SM1325448,314
TOTAL Treasurer56,81948,314
Unallocated Insurance, Contr Expend
96,025SM19104114,146
TOTAL Unallocated Insurance96,025114,146
Payment of MTA Payroll Tax, Contr Expend
2,276SM198043,169
TOTAL Payment of MTA Payroll Tax2,2763,169
Other General Govt Support, Contract Exp
97,598SM19894109,679
TOTAL Other General Govt Support97,598109,679
TOTAL General Government Support252,718275,308
Other Transportation, Pers Serv
1,635,858SM568011,666,841
Other Transportation, Ewuip & Cap Outlay
629,378SM568021,076,502
Other Transportation, Contr Expend
547,160SM56804695,230
Other Transportation, Empl Bnfts
573,497SM56808607,078
TOTAL Other Transportation3,385,8944,045,651
TOTAL Transportation3,385,8944,045,651
Debt Principal, Serial Bonds
265,000SM97106265,000
Debt Principal, Bond Anticipation Notes
60,000SM9730670,000
TOTAL Debt Principal325,000335,000
Debt Interest, Serial Bonds
14,299SM971074,999
Debt Interest, Bond Anticipation Notes
12,450SM9730712,436
TOTAL Debt Interest26,74917,435
TOTAL Expenditures3,990,3614,673,394
Transfers, Capital Projects Fund
35,000SM99509
TOTAL Operating Transfers35,0000
TOTAL Other Uses35,0000
TOTAL Detail Expenditures And Other Uses4,025,3614,673,394
Page 63OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SM) MISCELLANEOUS
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year663,536SM8021982,624
Prior Period Adj -Increase In Fund Balance41,270SM8012
Prior Period Adj -Decrease In Fund BalanceSM801532,575
Restated Fund Balance - Beg of Year704,806SM8022950,049
ADD - REVENUES AND OTHER SOURCES4,303,1795,435,949
DEDUCT - EXPENDITURES AND OTHER USES4,025,3614,673,394
Fund Balance - End of Year982,624SM80291,712,603
Page 64OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SP) PARK
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits744,674
851,066SP201
Petty Cash
300SP210
TOTAL Cash851,366744,674
Due From Other Funds166,223
308,062SP391
TOTAL Due From Other Funds308,062166,223
Prepaid Expenses675
1,564SP480
TOTAL Prepaid Expenses1,564675
TOTAL Assets and Deferred Outflows of Resources1,160,992911,572
Page 65OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SP) PARK
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable1,249
SP600
1,216
TOTAL Accounts Payable1,2161,249
Other Liabilities123
SP688
TOTAL Other Liabilities0123
Due To Other Governments1,556
SP631
1,719
TOTAL Due To Other Governments1,7191,556
2,928
TOTAL Liabilities2,935
Deferred Inflows of Resources
Deferred Inflow of Resources166,223
SP691
308,062
TOTAL Deferred Inflows of Resources308,062166,223
166,223
TOTAL Deferred Inflows of Resources308,062
Fund Balance
Not in Spendable Form675
SP806
1,564
TOTAL Nonspendable Fund Balance1,564675
Assigned Appropriated Fund Balance243,183
SP914
362,083
Assigned Unappropriated Fund Balance498,563
SP915
486,347
TOTAL Assigned Fund Balance848,430741,746
742,421
TOTAL Fund Balance849,994
TOTAL Liabilities, Deferred Inflows And Fund Balance1,160,992911,572
Page 66OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SP) PARK
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
789,780SP1001822,038
TOTAL Real Property Taxes789,780822,038
Other Culture & Recreation Income
47,148SP2089100,320
TOTAL Departmental Income47,148100,320
Interest And Earnings
886SP2401403
TOTAL Use of Money And Property886403
Unclassified (specify)
7,859SP2770
TOTAL Miscellaneous Local Sources7,8590
TOTAL Revenues845,673922,761
TOTAL Detail Revenues And Other Sources845,673922,761
Page 67OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SP) PARK
Results of Operation
Code Description2020EdpCode2021
Expenditures
Parks, Pers Serv
508,447SP71101484,786
Parks, Equip & Cap Outlay
139,720SP7110263,676
Parks, Contr Expend
298,948SP71104378,486
Parks, Empl Bnfts
88,011SP71108103,386
TOTAL Parks1,035,1271,030,334
TOTAL Culture And Recreation1,035,1271,030,334
TOTAL Expenditures1,035,1271,030,334
TOTAL Detail Expenditures And Other Uses1,035,1271,030,334
Page 68OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SP) PARK
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year1,039,448SP8021849,994
Restated Fund Balance - Beg of Year1,039,448SP8022849,994
ADD - REVENUES AND OTHER SOURCES845,673922,761
DEDUCT - EXPENDITURES AND OTHER USES1,035,1271,030,334
Fund Balance - End of Year849,994SP8029742,421
Page 69OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SR) REFUSE AND GARBAGE
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash9,492
74,818SR200
Cash In Time Deposits533,735
438,427SR201
Petty Cash510
510SR210
TOTAL Cash513,754543,738
Due From Other Funds149,671
132,492SR391
TOTAL Due From Other Funds132,492149,671
Prepaid Expenses18,875
20,087SR480
TOTAL Prepaid Expenses20,08718,875
TOTAL Assets and Deferred Outflows of Resources666,334712,284
Page 70OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SR) REFUSE AND GARBAGE
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable9,358
SR600
28,811
TOTAL Accounts Payable28,8119,358
Accrued Liabilities17,566
SR601
9,948
TOTAL Accrued Liabilities9,94817,566
26,924
TOTAL Liabilities38,759
Deferred Inflows of Resources
Deferred Inflow of Resources149,671
SR691
132,492
TOTAL Deferred Inflows of Resources132,492149,671
149,671
TOTAL Deferred Inflows of Resources132,492
Fund Balance
Not in Spendable Form18,875
SR806
20,087
TOTAL Nonspendable Fund Balance20,08718,875
Assigned Appropriated Fund Balance63,150
SR914
70,000
Assigned Unappropriated Fund Balance453,664
SR915
404,996
TOTAL Assigned Fund Balance474,996516,814
535,689
TOTAL Fund Balance495,083
TOTAL Liabilities, Deferred Inflows And Fund Balance666,334712,284
Page 71OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SR) REFUSE AND GARBAGE
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
881,413SR1001783,150
TOTAL Real Property Taxes881,413783,150
Refuse & Garbage Charges
38,767SR213059,199
TOTAL Departmental Income38,76759,199
Interest And Earnings
SR2401159
Rental of Real Property, Individuals
5,434SR2410
TOTAL Use of Money And Property5,434159
Unclassified (specify)
6SR2770
TOTAL Miscellaneous Local Sources60
TOTAL Revenues925,620842,508
TOTAL Detail Revenues And Other Sources925,620842,508
Page 72OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SR) REFUSE AND GARBAGE
Results of Operation
Code Description2020EdpCode2021
Expenditures
Refuse & Garbage, Pers Serv
366,839SR81601343,428
Refuse & Garbage, Contr Expend
335,243SR81604348,942
TOTAL Refuse & Garbage702,082692,370
TOTAL Home And Community Services702,082692,370
Social Security, Empl Bnfts
27,044SR9030824,781
Worker's Compensation, Empl Bnfts
27,942SR9040811,465
Disability Insurance, Empl Bnfts
1,271SR905581,767
Hospital & Medical (dental) Ins, Empl Bnft
70,812SR9060868,528
Other Employee Benefits (spec)
2,352SR908982,992
TOTAL Employee Benefits129,421109,533
TOTAL Expenditures831,502801,903
TOTAL Detail Expenditures And Other Uses831,502801,903
Page 73OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SR) REFUSE AND GARBAGE
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year398,000SR8021495,084
Prior Period Adj -Increase In Fund Balance2,965SR8012-0
Restated Fund Balance - Beg of Year400,965SR8022495,084
ADD - REVENUES AND OTHER SOURCES925,620842,508
DEDUCT - EXPENDITURES AND OTHER USES831,502801,903
Fund Balance - End of Year495,084SR8029535,692
Page 74OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash In Time Deposits64,572
57,718SS201
TOTAL Cash57,71864,572
Due From Other Funds10,880
11,705SS391
TOTAL Due From Other Funds11,70510,880
TOTAL Assets and Deferred Outflows of Resources69,42375,452
Page 75OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable2,506
SS600
2,966
TOTAL Accounts Payable2,9662,506
Accrued Liabilities42
SS601
966
TOTAL Accrued Liabilities96642
2,547
TOTAL Liabilities3,932
Deferred Inflows of Resources
Deferred Inflow of Resources10,800
SS691
10,575
TOTAL Deferred Inflows of Resources10,57510,800
10,800
TOTAL Deferred Inflows of Resources10,575
Fund Balance
Assigned Unappropriated Fund Balance62,105
SS915
54,916
TOTAL Assigned Fund Balance54,91662,105
62,105
TOTAL Fund Balance54,916
TOTAL Liabilities, Deferred Inflows And Fund Balance69,42375,452
Page 76OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Results of Operation
Code Description2020EdpCode2021
Revenues
Real Property Taxes
SS1001
TOTAL Real Property Taxes00
Sewer Rents
30,268SS212031,095
Sewer Charges
1,305SS21221,840
TOTAL Departmental Income31,57332,935
Interest And Earnings
62SS24011
TOTAL Use of Money And Property621
TOTAL Revenues31,63432,936
TOTAL Detail Revenues And Other Sources31,63432,936
Page 77OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Results of Operation
Code Description2020EdpCode2021
Expenditures
Administration-Personal Services
4,828SS171015,000
TOTAL Administration-Personal Services4,8285,000
Payment of MTA Payroll Tax, Contr Expend
16SS1980417
TOTAL Payment of MTA Payroll Tax1617
TOTAL General Government Support4,8455,017
Sewage Treat Disp, Contr Expend
10,967SS8130411,561
Sewage Treat Disp, Empl Bnfts
329SS81308348
TOTAL Sewage Treat Disp11,29611,909
TOTAL Home And Community Services11,29611,909
Debt Principal, Serial Bonds
7,292SS971067,280
TOTAL Debt Principal7,2927,280
Debt Interest, Serial Bonds
1,796SS971071,541
TOTAL Debt Interest1,7961,541
TOTAL Expenditures25,22825,747
TOTAL Detail Expenditures And Other Uses25,22825,747
Page 78OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Analysis of Changes in Fund Balance
Code Description2020EdpCode2021
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year48,510SS802154,916
Restated Fund Balance - Beg of Year48,510SS802254,916
ADD - REVENUES AND OTHER SOURCES31,63432,936
DEDUCT - EXPENDITURES AND OTHER USES25,22825,747
Fund Balance - End of Year54,916SS802962,107
Page 79OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Budget Summary
Code Description2021EdpCode2022
Estimated Revenues
Est Rev - Departmental Income32,875SS1299N32,875
TOTAL Estimated Revenues32,875
32,875
TOTAL Estimated Revenues And Other Sources32,875
32,875
Page 80OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(SS) SEWER
Budget Summary
Code Description2021EdpCode2022
Appropriations
App - Home And Community Services24,053SS8999N24,450
App - Debt Service8,822SS9899N8,425
TOTAL Appropriations32,875
32,875
TOTAL Appropriations And Other Uses32,875
32,875
Page 81OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(TA) AGENCY
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash
TA200
TOTAL Cash00
TOTAL Assets and Deferred Outflows of Resources00
Page 82OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
Balance Sheet
Code Description2020EdpCode2021
Page 83
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(TC) CUSTODIAL
Balance Sheet
Code Description2020EdpCode2021
Assets
Cash13,295,412
17,025,259TC200
Cash In Time Deposits
TC201
TOTAL Cash17,025,25913,295,412
Deferred Compensation Plan Assets30,510,304
28,613,611TC460
TOTAL Investments28,613,61130,510,304
Due From Other Funds19
300TC391
TOTAL Due From Other Funds30019
Deferred Outflow of Resources
TC495
TOTAL Deferred Outflows of Resources00
TOTAL Assets and Deferred Outflows of Resources45,639,17043,805,735
Page 84OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(TC) CUSTODIAL
Balance Sheet
Code Description2020EdpCode2021
Accounts Payable28,892
TC600
23,476
TOTAL Accounts Payable23,47628,892
Deposits of Securities by Bank
TC732
Bail Deposits
TC735
90,796
TOTAL Other Deposits90,7960
Other Liabilities (Specify)27,466
TC688
26,988
Service Award Program Payable
TC713
Individual Retirement Account
TC716
Deferred Compensation30,510,304
TC717
28,613,611
Disability Insurance
TC719
Group Insurance
TC720
186
US Savings Bonds
TC725
Foreign Fire Insurance Tax
TC750
TOTAL Other Liabilities28,640,78530,537,770
Due to Other Funds11,255
TC630
4,309
TOTAL Due To Other Funds4,30911,255
Due to Other Governments343
TC631
State Retirement53,542
TC718
47,647
Taxes Collected Other Governments13,173,932
TC739
16,832,157
Tax Redemptions
TC740
Joint Tax Liens
TC741
Receivers Fund
TC742
Receivers Operating Fund
TC743
Sale of Unclaimed Property
TC752
TOTAL Due To Other Governments16,879,80413,227,817
Employee Annuities
TC729
TOTAL Payroll Liabilities00
43,805,735
TOTAL Liabilities45,639,170
Deferred Inflows of Resources
Deferred Inflow of Resources
TC691
TOTAL Deferred Inflows of Resources00
0
TOTAL Deferred Inflows of Resources0
Fund Balance
Net Assets-Restricted For Other Purposes
TC923
Net Assets-Unrestricted (Deficit)
TC924
Net AssetsRestrict Service Awards Prgrm
TC925
TOTAL Net Position00
0
TOTAL Fund Balance0
TOTAL Liabilities, Deferred Inflows And Fund Balance45,639,17043,805,735
Page 85OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
Results of Operation
Code Description2020EdpCode2021
Page 86
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
Results of Operation
Code Description2020EdpCode2021
Page 87
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(TC) CUSTODIAL
Analysis of Changes in Net Position
Code Description2020EdpCode2021
Analysis of Changes in Net Position
Fund Balance - Beginning of YearTC8021
Restated Fund Balance - Beg of YearTC8022
Fund Balance - End of YearTC8029
Page 88OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Code Description2020EdpCode2021
Assets
Total Non-Current Govt Liabilities138,336,535
159,067,270W129
TOTAL Provision To Be Made In Future Budgets159,067,270138,336,535
TOTAL Assets and Deferred Outflows of Resources159,067,270138,336,535
Page 89OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2021
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Code Description2020EdpCode2021
Net Pension Liability -Proportionate Share3,021,213
W638
21,208,330
Total OPEB Liability103,685,282
W683
103,685,282
Additional Description Report not ready yet for update
Compensated Absences9,460,040
W687
9,428,658
TOTAL Other Liabilities134,322,270116,166,535
Bonds Payable22,170,000
W628
24,745,000
TOTAL Bond And Long Term Liabilities24,745,00022,170,000
138,336,535
TOTAL Liabilities159,067,270
TOTAL Liabilities159,067,270138,336,535
Page 90OSC Municipality Code 470379000000
Office of the State Comptroller
TOWN OF Southold
5/2/2022
Statement of Indebtedness
For the Fiscal Year Ending 2021
County of: Suffolk
Municipal Code: 470379000000
O/S End
FirstDebtCopsCompDate ofDate ofInt.Amt. Orig.O/S Beg.PaidRedeemedPrior Yr.Accreted
of Year
YearCodeFlagFlagIssueMaturityRateIssuedof YearDur. YearBond Proc.Adjust.Interest
DescriptionVar?
CAPITAL PROJECTS
$6,740,000
2018BANN09/22/20221.25%12/06/2018$5,812,117$330,000$0$5,482,117
Capital Projects
$1,758,000
2019BANN02/22/20221.25%09/24/2019$1,358,000$145,000$0$0$1,213,000
Capital Imporvements
$2,250,605
2020BANN09/23/20221.25%09/24/2020$2,250,605$0$0$0$2,250,605
PUBLIC
$1,100,000
2021BANN09/22/20221.25%09/23/2021$0$0$1,100,000
IMPROVEMENTS
Capital Improvements
$1,440,000
2017BANN09/23/20221.25%Y12/12/2017$1,041,000$149,000$0$0$892,000
$10,461,722
$624,000$0$0$0$10,937,722
Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year
$1,100,000
Fishers Island Ferry
$550,000
2016BONDN04/01/20211.25%04/06/2016$80,000$80,000$0$0$0
District
Public Improvement
$4,613,000
2016BONDN08/15/20342.00%08/25/2016$3,470,000$285,000$0$0$3,185,000
Public Improvement
$20,290,000
2016BONDN02/15/20302.00%10/04/2016$15,065,000$1,390,000$0$0$13,675,000
Refunding Serial
$9,020,000
2015BONDN03/01/20302.00%Y07/29/2015$6,130,000$820,000$0$0$5,310,000
Bonds
$24,745,000
$2,575,000$0$0$0$22,170,000
Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year
$0
$33,107,722
$1,100,000$35,206,722$3,199,000$0$0$0
AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year
Page 91
TOWN OF Southold
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2021
EDP CodeAmount
CASH:
On Hand9Z2001
$5,017.00
Demand Deposits9Z2011
$70,068,351.50
Time Deposits9Z2021
$13,439,702.45
$83,513,070.95
Total
COLLATERAL:
- FDIC Insurance9Z2014
$10,727,569.70
Collateralized with securities held in
9Z2014A
$72,780,484.25
possession of municipality or its agent
Total
$83,508,053.95
INVESTMENTS:
- Securities (450)
Book Value (cost)9Z4501
Market Value at Balance Sheet Date9Z4502
Collateralized with securities held in
9Z4504A
possession of municipality or its agent
- Repurchase Agreements (451)
Book Value (cost)9Z4511
Market Value at Balance Sheet Date9Z4512
Collateralized with securities held in
9Z4514A
possession of municipality or its agent
Page 92OSC Municipality Code 470379000000
TOWN OF Southold
Bank Reconciliation
For the Fiscal Year Ending 2021
Include All Checking, Savings and C.D. Accounts
BankAdd:Less:Adjusted
AccountDepositOutstandingBank
Bank
NumberIn TransitChecksBalance
Balance
*****-.200$66,393$0$0$66,393
*****-.201$11,935,890$0$0$11,935,890
*****-.202$83$0$0$83
*****-.203$100,017$0$0$100,017
*****-.204$800,553$0$0$800,553
*****-.205$51,333$0$0$51,333
*****-6ROT$15,605,337$0$0$15,605,337
*****-.207$32,145$0$0$32,145
*****-.208$156,128$0$0$156,128
*****-.209$230$0$0$230
*****-.212$3,646,949$0$0$3,646,949
*****-.214$540,629$0$0$540,629
*****-.215$1,526,519$0$0$1,526,519
*****-.216$1,002,466$0$0$1,002,466
*****-.201$1,911,927$0$0$1,911,927
*****-.205$5,477$0$0$5,477
*****-.209$242,721$0$0$242,721
*****-.200$46,018$0$0$46,018
*****-.201$13,289,770$0$0$13,289,770
*****-.200$3,329,838$0$0$3,329,838
*****-.212$3,788,162$0$0$3,788,162
*****-.200$774,469$0$0$774,469
*****-.201$3,374,759$0$0$3,374,759
*****-.201$1,939,994$0$0$1,939,994
*****-.201$180,355$0$0$180,355
*****-.200$204,242$0$0$204,242
*****-.201$146,630$0$0$146,630
*****-.200$581,316$0$0$581,316
*****-.201$1,116,542$0$0$1,116,542
*****-.201$7,911$0$0$7,911
Page 93OSC Municipality Code 470379000000
TOWN OF Southold
Bank Reconciliation
For the Fiscal Year Ending 2021
Include All Checking, Savings and C.D. Accounts
BankAdd:Less:Adjusted
AccountDepositOutstandingBank
Bank
NumberIn TransitChecksBalance
Balance
*****-.201$56,662$0$0$56,662
*****-.200$617,406$0$0$617,406
*****-.200$134,390$0$0$134,390
*****-7ROT$13,154,399$0$0$13,154,399
*****-.200$6,280$0$0$6,280
*****-.200$55,854$0$55,511$343
*****-ARK1$137,398$0$0$137,398
*****-ARK2$216,358$0$0$216,358
*****-PARK$12,683$0$0$12,683
*****-ARK1$3,745$0$0$3,745
*****-ARK2$144,609$0$0$144,609
*****-ARK1$201,602$0$0$201,602
*****-ARK2$5,761$0$0$5,761
*****-ARK3$19,827$0$0$19,827
*****-ARK4$2,391$0$0$2,391
*****-.200$468,584$0$0$468,584
*****-.201$1,297,218$0$0$1,297,218
*****-.203$80,963$0$80,906$57
*****-.204$3,785$0$3,779$5
*****-OSQ1$8,832$0$0$8,832
*****-OSQ2$71,923$0$450$71,473
*****-IWD1$14,371$0$0$14,371
*****-IWD2$528,856$0$0$528,856
Total Adjusted Bank Balance
$83,508,054
Petty Cash$5,016.86
Adjustments$.00
Total Cash9ZCASH*$83,513,071
$83,513,071
Total Cash Balance All Funds9ZCASHB*
* Must be equal
Page 94OSC Municipality Code 470379000000
TOWN OF Southold
Local Government Questionnaire
For the Fiscal Year Ending 2021
Response
1)
Yes
Does your municipality have a written procurement policy?
2)
Have the financial statements for your municipality been independently audited?No
If not, are you planning on having an audit conducted?Yes
Does your local government participate in an insurance pool with other localYes
3)
governments?
4)
Does your local government participate in an investment pool with other local
Yes
governments?
5)
Does your municipality have a Length of Service Award Program (LOSAP)
No
for volunteer firefighters?
Does your municipality have a Capital Plan?Yes
6)
7)
Has your municipality prepared and documented a risk assessment plan?No
If yes, has your municipality used the results to design the system of internal
controls?
Have you had a change in chief executive or chief fiscal officer during the last
8)
Yes
year?
Has your Local Government adopted an investment policy as required by
Yes
9)
General Municipal Law, Section 39?
Page 95
TOWN OF Southold
Employee and Retiree Benefits
For the Fiscal Year Ending 2021
279
Total Full Time Employees:
133
Total Part Time Employees:
AccountDescriptionTotal# of Full# of Part# of Retirees
CodeExpendituresTimeTime
(All Funds)EmployeesEmployees
90108State Retirement System$2,178,690.00229133
90158Police and Fire Retirement$1,821,014.0050
90258Local Pension Fund
90308Social Security$1,778,631.18279133
90408Worker's Compensation$707,322.51279133
Insurance
90458Life Insurance
90508Unemployment Insurance$2,332.00279133
90558Disability Insurance$9,268.23279133
90608Hospital and Medical$7,738,381.80279241
(Dental) Insurance
90708Union Welfare Benefits
90858Supplemental Benefit Payment to
Disabled Fire Fighters
91890Other Employee Benefits$13,432.02227
Total $14,249,071.74
Computed Total From Financial
$14,249,071.78
Section (comparative purposes only)
OSC Municipality 470379000000
Page 96
TOWN OF Southold
Energy Costs and Consumption
For the Fiscal Year Ending 2021
Energy TypeTotal Total VolumeUnits OfAlternative
Expenditures MeasureUnits Of
Measure
Gasoline$237,745109,185gallons
Diesel Fuel$319,934144,339gallons
Fuel Oil$46,96318,925gallons
Natural Gas$36,81528,397cubic feettherms
Electricity$288,1731,302,851kilowatt-hours
Coaltons
Propanegallons
Page 97
OSC Municipality 470379000000
TOWN OF Southold
Financial Comments
For the Fiscal Year Ending 2021
(A) GENERAL
Adjustment Reason
Adjustments after filing
Account Code A8015
(CL) REFUSE AND GARBAGE
Adjustment Reason
adj after filing
Account Code CL8012
(CR) RECREATION
Adjustment Reason
Rounding
Account Code CR8012
(SR) REFUSE AND GARBAGE
Adjustment Reason
roundung
Account Code SR8012
(SM) MISCELLANEOUS
Adjustment Reason
Adjustments after filing- accruals
Account Code SM8015
(H) CAPITAL PROJECTS
Adjustment Reason
Adjustments after filing
Account Code H8012
Adjustments after filing
Account Code H8015
OSC Municipality Code 470
Page 98