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Home My WebLink About2023 RegenBenzMacKeriyae REGEN, BENZ & MACKENZIE, C.P.A.'S, P.C. CERTIFIED PUBLIC ACCOUNTANTS February 12, 2024 Orient- East Marion Park District PO Box 566 East Marion,NY 11939 Ladies and Gentlemen: Enclosed please find the year end report of financial information for the year ended December 31, 2023. Please sign the last page and submit the report to the Town Comptroller in the envelope provided. They would like to receive the report by March 1, 2024. In addition a copy is enclosed for your file. The transactions have been recorded, posted and the accounts reconciled. No discrepancies were noted. Thank you for the opportunity to be of service. If you should have any questions, please do not hesitate to contact us. S in,c urs, gear, Benz& Mac enzi As PC Enc, NEW YORK CITY M 57 WEST 38TH STREET, THIRD FLOOR, NEW YORK, NEW YORK 10018 0 PHONE 212.661.2720 w FAX 212.681.6140 LONG ISLAND 2 P.O. BOX 500 m 240 BECKWITH AVENUE, SOUTHOLD, NEW YORK 11971 N PHONE 6 31.765.1 1 18 ■ FAX 631.765.1755 Component Unit Annual Financial Report MCEIVED For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 FEB 2 7 2024 Operating Fund Southold TownC1erk Balance Sheet Assets Cash $ 5,530 Cash in Time Investments Taxes Receivable Other Receivables State and Federal Aid Receivables Due From Other Governments Prepaid Expenses Total Assets $ 5,530 Liabilities & Fund Equity Accounts Payable $ Notes Payable Due to Other Governments Deferred Revenues Payroll Taxes Payable 120 Total Liabilities 120 Fund Balance -Appropriated ensuing year Fund Balance -- Unreserved (2,090) Fund Balance Restricted 7,500 Total Fund Equity 5,410 Total Liabilities & Fund Equity $ 5,530 Page 1 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal near ended DECEMBER 31, 2023 Operatina Fund Analysis of Changes in Fund Equity Fund Equity - Beginning of Fiscal Year $ 1,378 Add: Revenues and Other Sources $ 57,965 Deduct: Expenditures and Other Uses (53,933) Revenues and Other Sources Over (Under) Expenditures and Other Uses 4,032 Fund Equity- End of Fiscal Year* $ 5,410 * Total includes Appropriated and Unreserved Fund Balance Page 2 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Operating Fund Detail of Revenues and Other Sources Revenues Budget Actual Real Property Taxes $ 50,000 $ 50,465 Real Property Tax Items Non-property Tax Items Departmental Income Use of Money and Property Sale.of Property and Compensation for Loss Miscellaneous Local Sources State Aide Federal Aide County payment for Seawall Repair 7,500 Total Revenues $ 50,000 $ 57,965 Interfund Transfers Proceeds of Obligations Total Revenues and Other Sources $ 50,000 57,965 Page 3 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Operating Fund Detail of Expenditures and Other Uses Expenditures Budget Actual Personal Services $ 28,000 $ 30,225 Equipment and Capital Outlay - Contractual Expenses 22,000 11,830 Employee Benefits 3,698 Debt Principal Debt Interest Repairs and Maintenance 7,000 4,728 Signage 1,500 875 Supplies 1,500 2,242 Utilities 335 Total Expenditures $ 60,000 $ 53,933 Interfund Transfers User fees Contingency Total Expenditures and Other Uses $ 60,000 $ 53,933 Contractual Expenses: Insurance $ 14,000 $ 8,276 Postage - 16 Bank Services - 30 Sanitary Facilities 3,000 1,442 Database and Website 1,000 176 Accounting and Legal services 4,000 1,890 Total $ 22,000 $ 11,830 Page 4 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal near ended DECEMBER 31, 2023 Capital Fund Balance Sheet NOT APPLICABLE Assets Cash $ Cash in Time Investments Taxes Receivable Other Receivables State and Federal Aid Receivables Due From Other Governments Prepaid Expenses Total Assets $ Liabilities & Fund Equity Accounts Payable $ Notes Payable Due to Other Governments Deferred Revenues Total Liabilities $ Fund Balance -Appropriated ensuing year $ Fund Balance -- Unreserved Total Fund Equity $ Total Liabilities & Fund Eauitv $ Page 5 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Capital Fund Analysis of Changes in Fund Equity NOT APPLICABLE Fund Equity- Beginning of Fiscal Year $ Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Other Sources Over (Under) Expenditures and Other Uses Fund Equity- End of Fiscal Year* $ * Total includes Appropriated and Unreserved Fund Balance Page 6 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Capital Fund Detail of Revenues and Other Sources NOT APPLICABLE Revenues Budget Actual Real Property Taxes $ $ Real Property Tax Items Non-property Tax Items Departmental Income Use of Money and Property Sale of Property and Compensation for Loss Miscellaneous Local Sources State Aide Federal Aide Total Revenues $ $ Interfund Transfers Proceeds of Obligations Total Revenues and Other Sources $ $ Page 7 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Capital Fund Detail of Expenditures and Other Uses NOT APPLICABLE Expenditures Budget Actual Personal Services $ $ Equipment and Capital Outlay Contractual Expenses Employee Benefits Debt Principal Debt Interest Total Expenditures $ $ Interfund Transfers Total Expenditures and Other Uses $ $ Page 8 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 General Fixed Assets Assets Info not available Land Buildings Machinery & Equipment Total Assets Investment in General Fixed Assets Page 9 Component Unit Annual Financial Report For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Cash, Per Balance Sheet Operating Fund Less: Outstanding Add: Cash on Adjusted Bank Name and Location of Bank Bank Balance Checks Hand Balance Dime Bank $ 5,692 $ (162) $ 5,530 Add: Petty Cash Funds Total Adjusted Bank Balance and Petty Cash $ 5,530 Capital Fund Less: Outstanding Add: Cash on Adjusted Bank Name and Location of Bank Bank Balance Checks Hand Balance Add: Petty Cash Funds Total Adjusted Bank Balance and Petty Cash Page 10 � S For ORIENT - EAST MARION PARK DISTRICT For the fiscal year ended DECEMBER 31, 2023 Schedule of Employee and Retiree Benefits 1. Please fill in the schedule below using aggregate expenditure amounts from all funds for each account code. 2.Amounts listed should be applicable to your specific District only. 3. Employee counts should reflect the actual number of employees that the District paid benefits for during the year. 4. If you did not have paid employees or did not pay specific benefits for employees,enter zero's in the boxes. Total # Full Time Employees 0 Total # Part Time Employees 9 ot Fullof Part Time Time Total Employee Employee #of Account Code Description Expenditures s s Retirees State Retirement 90108 System - Local 90258 Pension - Social 90308 Security $ 2,312 0 9 0 Workers Compensati 90408 on Insurance $ 1,386 0 9 0 Life 90458 Insurance - Unemployme 90508 nt Insurance $ - Disability 90558 Insurance Is - ospital an Medical ((Dental) I 90608 Insurance i _ - Union Welfare 90708 Benefits - (Other Employee 90898 Benefits 1 Page 11 � R Certification of Fiscal Officer I, Adam Irving , certify that I am the fiscal officer of the ORIENT - EAST MARION PARK DISTRICT and that this report, to the best of my knowledge, information and belief, is a true and correct statement of the financial transactions and fisc71ndition for the fiscal year ended—DECEMBER 31, 2023. 1 TREASURER VV V Sig re Title �1 zz -z'0 z(-i Official Address Date PO BOX 566 EAST MARION, NY 11939 Telephone Number Please mail report to: If you have any questions relating to this Town Comptroller report, please call Town Hall: Town of Southold (631) 765-4333 53095 Route 25 PO Box 1179 Southold, NY 11971-0959 Page 12