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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