HomeMy WebLinkAbout2019 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 12/31/2019
*************************************************************************************************************************************
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 2018 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2019:
(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
(W)GENERAL LONG-TERM DEBT
All amounts included in this update document for 2018 represent data filed by your government with
OSC as reviewed and adjusted where necessary.
*** SUPPLEMENTAL SECTION ***
The Supplemental Section includes the following sections:
1) Statement of Indebtedness
2) Schedule of Time Deposits and Investments
3) Bank Reconciliation
4) Local Government Questionnaire
5) Schedule of Employee and Retiree Benefits
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 2019
(A)GENERAL
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 12,437,224 A200 14,517,654
Cash In Time Deposits 5,597,573 A201 5,667,817
Petty Cash 818 A210 730
TOTAL Cash 18,035,615 20,186,201
Accounts Receivable 35,245 A380 20,233
TOTAL Other Receivables(net) 35,245 20,233
Due From State And Federal Government 50,520 A410 56,967
TOTAL State And Federal Aid Receivables 50,520 56,967
Due From Other Funds 443,868 A391 659,717
TOTAL Due From Other Funds 443,868 659,717
Due From Other Governments 1,548,137 A440 290,992
TOTAL Due From Other Governments 1,548,137 290,992
Inventory Of Materials And Supplies 7,165 A445 9,372
TOTAL Inventories 7,165 9,372
Prepaid Expenses 664,401 A480 675,816
TOTAL Prepaid Expenses 664,401 675,816
TOTAL Assets and Deferred Outflows of Resources 20,784,951 21,899,300
Page 3 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 403,607 A600 424,993
TOTAL Accounts Payable 403,607 424,993
Accrued Liabilities 464,380 A601 632,016
TOTAL Accrued Liabilities 464,380 632,016
Due To Other Funds 2,759,555 A630 2,764,088
TOTAL Due To Other Funds 2,759,555 2,764,088
Due To Other Governments A631 53,891
TOTAL Due To Other Governments 0 53,891
TOTAL Liabilities 3,627,542 3,874,988
Deferred Inflows of Resources
Deferred Inflow of Resources 5,756,283 A691 5,372,622
TOTAL Deferred Inflows of Resources 5,756,283 5,372,622
TOTAL Deferred Inflows of Resources 5,756,283 5,372,622
Fund Balance
Not in Spendable Form 671,566 A806 685,188
TOTAL Nonspendable Fund Balance 671,566 685,188
Assigned Appropriated Fund Balance 985,000 A914 900,000
TOTALAssigned Fund Balance 985,000 900,000
Unassigned Fund Balance 9,744,560 A917 11,066,501
TOTAL Unassigned Fund Balance 9,744,560 11,066,501
TOTAL Fund Balance 11,401,126 12,651,690
TOTAL Liabilities,Deferred Inflows And Fund Balance 20,784,951 21,899,300
Page 4 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description 2018 EdpCod M019
Revenues
Real Property Taxes 26,156,931 A1001 27,661,824
TOTAL Real Property Taxes 26,156,931 27,661,824
Other Payments In Lieu of Taxes 14,778 A1081 5,903
Interest&Penalties On Real Prop Taxes 49,688 A1090 100,705
TOTAL Real Property Tax Items 64,466 106,608
Non Prop Tax Dist By County 1,288,673 A1120 1,288,673
TOTAL Non Property Tax Items 1,288,673 1,288,673
Treasurer Fees 300 A1230 50
Clerk Fees 9,235 A1255 8,838
Other General Departmental Income 8,736 A1289 21,458
Police Fees 3,888 A1520 6,874
Charges-Programs For The Aging 184,800 A1972 171,683
Park And Recreational Charges 132,925 A2001 132,860
Special Recreational Facility Charges A2025
Other Home&Community Services Income 49,110 A2189 45,985
TOTAL Departmental Income 388,994 387,747
General Services, Inter Government 209,138 A2210 200,391
Programs For Aging,Other Govts 38,167 A2351 42,661
TOTAL Intergovernmental Charges 247,305 243,052
Interest And Earnings 124,666 A2401 254,005
Rental of Real Property 152,808 A2410 163,231
TOTAL Use of Money And Property 277,474 417,235
Bingo Licenses 986 A2540 699
Dog Licenses 6,525 A2544 7,002
Permits,Other 498,610 A2590 394,588
TOTAL Licenses And Permits 506,121 402,289
Fines And Forfeited Bail 323,297 A2610 298,838
Forfeitures of Deposits 250 A2620 215
TOTAL Fines And Forfeitures 323,547 299,053
Sales of Scrap&Excess Materials 625 A2650 5,333
Sales,Other 426 A2655
Insurance Recoveries 604,932 A2680 178,735
TOTAL Sale of Property And Compensation For Loss 605,983 184,068
Refunds of Prior Year's Expenditures 13,060 A2701 13,110
Gifts And Donations 18,491 A2705 22,503
Unclassified(specify) 52,109 A2770 49,628
TOTAL Miscellaneous Local Sources 83,660 85,241
Interfund Revenues 13,590 A2801 13,589
TOTAL Interfund Revenues 13,590 13,589
St Aid, Mortgage Tax 1,231,024 A3005 1,502,556
St Aid-Other(specify) 19,402 A3089 70,153
St Aid, Programs For Aging 17,678 A3772 19,760
St Aid,Youth Programs 17,464 A3820 17,464
St Aid Emergency Disaster Assistance 18,930 A3960
TOTAL State Aid 1,304,499 1,609,932
Page 5 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description 2018 EdpCode 2019
Revenues
Fed Aid Other Public Safety 20,267 A4389 8,378
Fed Aid, Programs For Aging 202,368 A4772 226,196
Fed Aid,Other Home&Community Cap 5,000 A4997 1,859
TOTAL Federal Aid 227,635 236,433
TOTAL Revenues 31,488,877 32,935,746
Interfund Transfers 200,528 A5031 117,761
TOTAL Interfund Transfers 200,528 117,761
TOTAL Other Sources 200,528 117,761
TOTAL Detail Revenues And Other Sources 31,689,404 33,053,507
Page 6 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description 2018 -IMMOMM�19
Expenditures
Legislative Board, Pers Sery 154,733 A10101 177,114
Legislative Board,Contr Expend 151,994 A10104 167,934
TOTAL Legislative Board 306,72 345,048
Municipal Court, Pers Sery 573,354 A11101 596,502
Municipal Court, Equip&Cap Outlay 1,535 A11102
Municipal Court,Contr Expend 74,756 A11104 66,699
TOTAL Municipal Court 649,645 663,201
Supervisor,pers Sery 262,314 A12201 286,902
Supervisor,equip&Cap Outlay 380 A12202
Supervisor,contr Expend 2,354 A12204 4,438
TOTAL Supervisor 265,047 291,341
Dir of Finance, Pers Sery 532,808 A13101 479,788
Dir of Finance, Equip&Cap Outlay A13102
Dir of Finance,Contr Expend 31,696 A13104 37,609
TOTAL Dir of Finance 564,504 517,397
Auditor,Contr Expend 101,400 A13204 103,000
TOTAL Auditor 101,400 103,000
Tax Collection,pers Sery 127,933 A13301 124,892
Tax Collection,equip&Cap Outlay A13302
Tax Collection,contr Expend 18,852 A13304 20,424
TOTAL Tax Collection 146,785 145,316
Assessment, Pers Sery 495,642 A13551 507,664
Assessment, Equip&Cap Outlay 1,506 A13552 2,344
Assessment,Contr Expend 22,557 A13554 22,238
TOTAL Assessment 519,706 532,245
Credit Card Fees 2,990 A13754 3,717
TOTAL Credit Card Fees 2,990 3,717
Clerk,pers Sery 362,166 A14101 393,807
Clerk,equip&Cap Outlay A14102
Clerk,contr Expend 17,847 A14104 21,570
TOTAL Clerk 380,013 415,378
Law, Pers Sery 336,829 A14201 408,303
Law, Equip&Cap Outlay 300 A14202 5,806
Law,Contr Expend 69,659 A14204 82,787
TOTAL Law 406,788 496,895
Engineer, Pers Sery 233,406 A14401 262,800
Engineer, Equip&Cap Outlay 533 A14402 126
Engineer,Contr Expend 39,604 A14404 52,774
TOTAL Engineer 273,543 315,700
Records Mgmt, PerS.SerV. 94,850 A14601 96,506
Records Mgmt,Contr Expend 668 A14604 516
TOTAL Records Mgmt 95,519 97,022
Public Works Admin, Pers Sery 222,256 A14901 233,167
Public Works Admin,Contr Expend 440 A14904 496
TOTAL Public Works Admin 222,696 233,663
Buildings, Pers Sery 985,387 A16201 1,090,529
Page 7 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description Codjll
Expenditures
Buildings,Equip&Cap Outlay 13,992 A16202 19,851
Buildings,Contr Expend 732,516 A16204 483,050
TOTAL g 1,731,8
Central Garage,Contr Expend 20,492 A16404 14,760
TOTAL CeeWal Garage 20,49
Central Print&Mail,Equip&Cap Outlay 3,756 A16702 3,508
Central Print&Mail,contr Expend 30,038 A16704 25,591
33,793 29,099
Central Data Process,Pers Sery 233,853 A16801 243,565
Central Data Process&Cap Outlay 1,697 A16802 7,301
Central Data Process,Contr Expend 339,730 A16804 346,467
TOTAL Central Data Process 5 597,333
Unallocated Insurance,Contr Expend 482,387 A19104 557,251
TOTAL Unallocated Insuranc 557,251
Municipal Assn Dues,Contr Expend 1,800 A19204 1,800
TOTAL M
Judgements And Claims,Contr Expend 80,631 A19304 106,125
TOTAL JudgementsNEWT106,
Payment of Mta Payroll Tax,contr Expend 52,252 A19804 57,846
TOTAL Payment of Mta Pavrol� 52,252 57,846
Other General Government, Pers Sery 111,084 A19891 114,509
Other Gen Govt Support,Equip&Cap Outlay 16,097 A19892 14,845
Other Gen Govt Support,Contr Expend 357 A19894 547
- 127,53
7,041,432
Public Safety Comm Sys,Pers Sery 1,033,661 A30201 1,055,963
Public Safety Comm Sys,Equip&Cap Outlay 52,651 A30202 91,724
Public Safety Comm Sys,Contr Expend 31,045 A30204 29,557
TOTAL Public Safety Comm Sys
Police,Pers Sery 8,398,451 A31201 8,576,360
Police,Equip&Cap Outlay 324,503 A31202 157,211
Police,Contr Expend 426,814 A31204 335,129
TOTAL Poll c 9,149,76 9,068,700
Traffic Control,Contr Expen 8,732 A33104 17,513
TOTAL Traffic Control 8,732 17,513
Fire,Contr Expend 77 A34104 77
Control of Animals,Contr Expend 231,651 A35104 237,493
TOTAL Control of Animal 231,651 237,493
Examining Boards, Pers Sery 7,303 A36101 9,233
Examining Boards,Contr Expend 5,414 A36104 7,135
TOTAL Examining Boa 12,718 16,367
Civil Defense,Contr Expend 20,004 A36404 120
TOTAL Civil Defense 20,004 120
TOTAL Public Safety 10,540,307 10,517,515
Page 8 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description 2018 , Cod IMM&19
Expenditures
Public Health, Equip&Cap Outlay A40102
Public Health,Contr Expend 300 A40104 300
L Public Healt 30 300
Narcotic Guid Council,Contr Expend 43,000 A42104 33,000
WAL Narcotic Guid Council 43,000 33,000
ZQTAL Hea 43,'. 113,300
Street Admin,Pers Sery 322,510 A50101 313,508
322,51
Street Lighting,Pers Sery 74,123 A51821 76,592
Street Lighting,Equip&Cap Outlay 2,758 A51822 4,659
Street Lighting,Contr Expend 118,905 A51824 118,152
TOTAL Street Lightin 195,78 199,403
Off-Street Parking,Contr Expend 585 A56504 599
TOTAL Off-Street Parking 58 599
TOTAL Transportation 518,881 513,511
Publicity,Contr Expend 25,000 A64104
25,00
Programs For Aging,Pers Sery 1,073,187 A67721 1,186,693
Programs For Aging,Equip&Cap Outlay 1,992 A67722 2,895
Programs For Aging,Contr Expend 231,739 A67724 227,270
�rograms For Aging 1,416,859
nomic Assistance And Opportunity 1,416,859
Recreation Admini,Pers Sery 73,046 A70201 77,358
Recreation Admini,Equip&Cap Outlay 155 A70202 2,432
Recreation Admini,Contr Expend 99,259 A70204 97,596
TOTAL Recreation Admini 172,46
Special Rec Facility,Pers Sery 88,261 A71801 97,228
Special Rec Facility,Contr Expend 8,168 A71804 12,083
TOTAL Special Rec Facility 109,311
Youth Prog,Pers Sery 31,177 A73101 30,463
Youth Prog,Contr Expend 7,940 A73104 8,581
39,117 39,044
Historian, Pers Sery 20,289 A75101 20,618
Historian,Contr Expend 1,311 A75104 1,026
21,643
Historical Property,Pers Sery 3,489 A75201 6,403
Historical Property,Contr Expend A75204 1,908
TOTAL Historical Property 8,311
Celebrations,Contr Expend 1,049 A75504 988
%TAL Celebrations 1,049� 988
TOTAL Culture And Recreation 334,143 356,683
Environmental Control,Pers Sery 214,015 A80901 219,009
Environmental Control,Equip&Cap Outlay A80902 410
Environmental Control,Contr Expend 26,656 A80904 18,788
TOTAL Environmental Control 240,671 238,207
Page 9 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Shade Tree, Pers Sery 3,970 A85601 3,344
Shade Tree,Contr Expend 9,976 A85604 10,467
TOTAL Shade Tree 13,946 13,810
Conservation,Contr Expend 875 A87104 933
TOTAL Conservation 875 933
Fish And Game,Contr Expend 10,000 A87204 11,441
TOTAL Fish And Game 10,000 11,441
Cemetery,Contr Expend 6 A88104 6
TOTAL Cemetery 6 6
Misc Home&Comm Serv,Pers Sery 78,820 A89891 83,814
Misc Home&Comm Serv,Contr Expend 20,000 A89894 636
TOTAL Misc Home&Comm Sery 98,820 84,450
TOTAL Home And Community Services 364,319 348,847
State Retirement System 1,062,802 A90108 1,082,334
Police&Firemen Retirement, Empl Bnfts 1,608,878 A90158 1,579,623
Social Security, Employer Cont 1,073,013 A90308 1,216,183
Worker's Compensation, Empl Bnfts 506,301 A90408 483,767
Unemployment Insurance, Empl Bnfts 17,601 A90508 14,389
Disability Insurance,Empl Bnfts 3,236 A90558 2,880
Hospital&Medical(dental)Ins, Empl Bnft 5,252,738 A90608 5,329,640
Other Employee Benefits(spec) 11,301 A90898 11,327
TOTAL Employee Benefits 9,535,870 9,720,142
Debt Principal,Serial Bonds 615,070 A97106 495,936
Debt Principal, Bond Anticipation Notes A97306 342,000
TOTAL Debt Principal 615,070 837,936
Debt Interest,Serial Bonds 152,062 A97107 133,154
Debt Interest,Bond Anticipation Notes 10,208 A97307 103,899
TOTAL Debt Interest 162,269 237,053
TOTAL Expenditures 30,487,509 31,229,315
Transfers,Other Funds 312,693 A99019 399,967
TOTAL Operating Transfers 312,693 399,967
TOTAL Other Uses 312,693 399,967
TOTAL Detail Expenditures And Other Uses 30,800,202 31,629,282
Page 10 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 10,489,227 A8021 11,401,126
Prior Period Adj-Increase In Fund Balance 22,697 A8012
Prior Period Adj-Decrease In Fund Balance A8015 173,662
Restated Fund Balance-Beg of Year 10,511,924 A8022 11,227,464
ADD-REVENUES AND OTHER SOURCES 31,689,404 33,053,507
DEDUCT-EXPENDITURES AND OTHER USES 30,800,202 31,629,282
Fund Balance-End of Year 11,401,126 A8029 12,651,690
Page 11 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Budget Summary
2019 EdpCode 2020
Estimated Revenues
Est Rev-Real Property Taxes 27,661,824 A1049N 28,018,898
Est Rev-Real Property Tax Items 90,000 A1099N 81,000
Est Rev-Non Property Tax Items 1,288,673 A1199N 1,288,673
Est Rev-Departmental Income 410,400 A1299N 405,800
Est Rev-Intergovernmental Charges 556,077 A2399N 445,757
Est Rev-Use of Money And Property 218,500 A2499N 264,791
Est Rev-Licenses And Permits 439,670 A2599N 388,670
Est Rev-Fines And Forfeitures 260,100 A2649N 320,100
Est Rev-Sale of Prop And Comp For Loss 137,650 A2699N 162,650
Est Rev-Miscellaneous Local Sources 17,100 A2799N 14,200
Est Rev-Interfund Revenues 50,000 A2801N 65,000
Est Rev-State Aid 1,880,000 A3099N 1,710,363
Est Rev-Federal Aid 14,600 A4099N 12,875
TOTAL Estimated Revenues 33,024,594 33,178,777
Appropriated Fund Balance 985,000 A599N 900,000
TOTAL Estimated Other Sources 985,000 900,000
TOTAL Estimated Revenues And Other Sources 34,009,594 349078,777
Page 12 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(A)GENERAL
Budget Summary
2019 EdpCode 2020
Appropriations
App-General Government Support 7,866,509 A1999N 8,170,275
App-Public Safety 10,476,720 A3999N 10,213,560
App-Health 43,300 A4999N 43,300
App-Transportation 553,772 A5999N 499,768
App-Economic Assistance And Opportunity 1,503,652 A6999N 1,478,465
App-Culture And Recreation 397,476 A7999N 444,587
App-Home And Community Services 387,214 A8999N 395,251
App-Employee Benefits 10,862,451 A9199N 10,797,718
App-Debt Service 1,278,500 A9899N 1,041,000
TOTAL Appropriations 33,369,594 33,083,924
App-Interfund Transfer 640,000 A9999N 994,853
TOTAL Other Uses 640,000 994,853
TOTAL Appropriations And Other Uses 34,009,594 34,078,777
Page 13 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Balance Sheet
Code Description = Ed Co 11IF2019
Assets
Cash In Time Deposits 1,567,936 B201 1,522,904
TOTAL Cash 1,522,904
Special Assessments Receivable B370 47
Accounts Receivable 178,772 B380 173,837
TOTAL Other Receivables(net) 173,884
Due From State And Federal Government 23,091 B410 127,277
TOTAL State And Federal Aid Receivables 23,091 it 127,277
Due From Other Funds 221,140 B391 233,354
TOTAL Due From Other Funds 221,140 � 233,354
Prepaid Expenses 39,330 B480 40,986
TOTAL Prepaid Expenses 39,330 40,986
TOTAL Assets and Deferred Outflows of Resources 2,030,268 2,098,405
Page 14 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Balance Sheet
Code Description 2����= 2019
Accounts Payable 38,498 B600 9,380
TOTAL Accounts Payable 9,380
Accrued Liabilities 100,411 B601 87,558
TOTAL Accrued Liabilitie,A 87,558
Due To Other Funds 100,117 B630
TOTAL Due To Ot 100,1 0
TOTAL Liabillitim 239,026'qqllllllr96,938
Deferred Inflows of Resources
Deferred Inflow of Resources 263,385 B691 284,755
TOTAL Deferred Inflows of Resources 263,385 284,755
TOTAL Deferred Inflows of Resources 263,385 284,755
Fund Balance
Not in Spendable Form 39,330 B806 40,986
TOTAL Nonspendable Fund Balance 39,330 40,986
Assigned Appropriated Fund Balance 140,000 B914 140,000
Assigned Unappropriated Fund Balance 1,348,527 B915 1,535,725
TOTAL Assigned Fund Balance 1,488,527 1,675,725
TOTAL Fund Balance 1,527,857 1,716,712
TOTAL Liabilities, Deferred Inflows And Fund Balance 2,030,268 2,098,405
Page 15 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Results of Operation
Code Description 2018 EdpCode 2019
Revenues
Real Property Taxes 715,988 B1001 724,246
TOTAL Real Property Taxes 715,988 724,246
Other Payments In Lieu of Taxes 426 B1081 163
Interest&Penalties On Real Prop Taxes 9 B1090
TOTAL Real Property Tax Items 435 163
Franchises 696,633 B1170 684,075
TOTAL Non Property Tax Items 696,633 684,075
Other General Departmental Income 7,770 B1289 7,560
Safety Inspection Fees 697,484 B1560 784,615
Public Health Fees 14,999 B1601 15,247
Zoning Fees 118,155 B2110 116,468
Planning Board Fees 112,397 B2115 113,656
TOTAL Departmental Income 950,805 1,037,546
Interest And Earnings 10,532 B2401 17,913
TOTAL Use of Money And Property 10,532 . 17,913
Permits,Other 9,300 B2590 69,550
TOTAL Licenses And Permits 9,30] 69,550
Sales,Other B2655 40
TOTAL Sale of Property And Compensation For Loss M
AIM Related Payments B2750 88,328
Unclassified(specify) B2770 904
TOTAL Miscellaneous Local Sources
St Aid,State Revenue Sharing 88,328 B3001
St Aid,Other Aid(specify) 23,091 B3089 127,277
TOTAL State Aid
TOTAL Revenues 2,49
TOTAL Detail Revenues And Other Sources
Page 16 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Results of Operation
Code Description 2018,A�_2019
Expenditures
Credit Card Fees 4,615 B13754 3,220
3,220
Law, Pers Sery 143,734 B14201 110,672
Law,Contr Expend 27,141 B14204 56,395
TOTAL L 167,067
Unallocated Insurance,Contr Expend B19104
TOTAL 0
Payment of Mta Payroll Tax,Contr Expend 4,495 B19804 5,410
TOTAL Payment of 4,495 5,410
TOTAL General Government Sup 179,985 175,697
Safety Inspection, Pers Sery 569,003 B36201 669,662
Safety Inspection,Contr Expend 10,463 B36204 13,760
TOTAL Safety Inspec 683,422
Misc Public Safety, Pers Sery 669 B39891 752
TOTAL Misc Public Safe t 66 752
TOTAL Public Safety VP 580,134 1W 684,174
Zoning, Pers Sery 201,870 B80101 210,348
Zoning, Equip&Cap Outlay 400 B80102 200
Zoning,Contr Expend 18,678 B80104 33,503
TOTAL Zoning 220,94 244,051
Planning, Pers Sery 484,732 B80201 512,395
Planning,Equip&Cap Outlay 766 B80202 205
Planning,Contr Expend 80,873 B80204 158,065
TOTAL Planning 566,371 670,664
TOTAL Home And Community Services 787,319 914,715
State Retirement, Empl Bnfts 156,617 B90108 161,724
Social Security,Empl Bnfts 100,760 B90308 120,652
Worker's Compensation, Empl Bnfts 17,745 B90408 15,924
Disability Insurance,Empl Bnfts 549 B90558 1,639
Hospital&Medical(dental)Ins, Empl Bnft 446,734 B90608 455,239
Other Employee Benefits(spec) 1,556 B90898 572
TOTAL Employee Benefits 723,961 755,750
TOTAL Expenditures 2,271,400 2,530,337
Transfers,Other Funds 18,960 B99019 27,500
TOTAL Operating Transfers 18,960 27,500
TOTAL Other Uses 18,960 27,500
TOTAL Detail Expenditures And Other Uses 2,290,360 2,557,837
Page 17 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 1,323,105 B8021 1,527,857
Prior Period Adj-Decrease In Fund Balance B8015 3,350
Restated Fund Balance-Beg of Year 1,323,105 B8022 1,524,507
ADD-REVENUES AND OTHER SOURCES 2,495,112 2,750,041
DEDUCT-EXPENDITURES AND OTHER USES 2,290,360 2,557,837
Fund Balance-End of Year 1,527,857 B8029 1,716,712
Page 18 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Budget Summary
Code Desc?R 2019 EdpCode 2020
Estimated Revenues
Est Rev-Real Property Taxes 724,246 B1049N 893,318
Est Rev-Real Property Tax Items 400 B1099N 160
Est Rev-Non Property Tax Items 675,000 B1199N 675,000
Est Rev-Departmental Income 1,022,700 B1299N 1,024,700
Est Rev-Use of Money And Property 5,000 B2499N 12,500
Est Rev-Licenses And Permits 108,500 B2599N 64,000
Est Rev-State Aid 238,703 B3099N 103,328
TOTAL Estimated Revenues 2,774,549 2,773,006
Appropriated Fund Balance 140,000 B599N 140,000
TOTAL Estimated Other Sources 140,000 140,000
TOTAL Estimated Revenues And Other Sources 2,914,549 2,913,006
Page 19 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(B)GENERAL TOWN-OUTSIDE VG
Budget Summary
Code Dej"w 2019 EdpCode 2020
Appropriations
App-General Government Support 280,570 B1999N 271,663
App-Public Safety 665,095 B3999N 750,395
App-Home And Community Services 1,084,604 B8999N 972,895
App-Employee Benefits 856,780 B9199N 888,053
TOTAL Appropriations 2,887,049 2,883,006
App-Interfund Transfer 27,500 B9999N 30,000
TOTAL Other Uses 27,500 30,000
TOTAL Appropriations And Other Uses 2,914,549 29913,006
Page 20 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CD)SPECIAL GRANT
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 161,805 CD200 145,331
TOTAL Cash 161,805 145,331
Due From Other Governments 30,231 CD440 7,500
TOTAL Due From Other Governments 30,231 7,500
TOTAL Assets and Deferred Outflows of Resources 192,036 152,831
Page 21 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CD)SPECIAL GRANT
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 37,193 CD600 7,625
TOTAL Accounts Payable 37,193 7,625
Due To Other Funds 955 CD630 8,320
TOTAL Due To Other Funds 955 8,320
TOTAL Liabilities 38,148 15,945
Deferred Inflows of Resources
Deferred Inflow of Resources 153,888 CD691 136,886
TOTAL Deferred Inflows of Resources 153,888 136,886
TOTAL Deferred Inflows of Resources 153,888 136,886
TOTAL Liabilities,Deferred Inflows And Fund Balance 192,036 152,831
Page 22 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CD)SPECIAL GRANT
Results of Operation
Code Description WdpCodeJW2019
Revenues
Other General Department Inc CD1289
TOTAL Departmental Income 0
Refunds of Prior Year's Expenditures 83,861 CD2701 33,552
TOTAL Miscellaneous Local Sources 33,552
Fed Aid,Community Development Act 81,545 CD4910 137,500
TOTAL Federal Aid 137,500
TOTAL Revenues 171,052
TOTAL Detail Revenues And Other Sources 165,407 171,052
Page 23 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CD)SPECIAL GRANT
Results of Operation
Code Description od
Expenditures
Prov of Public Service,Contr Expen 165,407 CD86764 171,052
TOTAL Prov of Public Service
TOTAL Home And Community Services
TOTAL Expenditures
TOTAL Detail Expenditures And Other Uses
Page 24 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CD)SPECIAL GRANT
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year CD8021
Restated Fund Balance-Beg of Year CD8022
ADD-REVENUES AND OTHER SOURCES 165,407 171,052
DEDUCT-EXPENDITURES AND OTHER USES 165,407 171,052
Fund Balance-End of Year CD8029
Page 25 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CL)REFUSE AND GARBAGE
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 219,966 CL200 1,147,108
Cash In Time Deposits 891,602 CL201
Petty Cash 465 CL210 691
TOTAL Cash 1,112,033 1,147,799
Accounts Receivable 96,709 CL380 80,695
TOTAL Other Receivables(net) 96,709 80,695
Due From State And Federal Government 31,953 CL410 56,771
TOTAL State And Federal Aid Receivables 31,953 56,771
Due From Other Funds 389,956 CL391 460,476
TOTAL Due From Other Funds 389,956 460,476
Inventory Of Materials And Supplies 18,784 CL445 5,778
TOTAL Inventories 18,784 5,778
Prepaid Expenses 37,948 CL480 37,966
TOTAL Prepaid Expenses 37,948 37,966
TOTAL Assets and Deferred Outflows of Resources 1,687,383 1,789,485
Page 26 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CL)REFUSE AND GARBAGE
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 233,594 CL600 220,090
TOTAL Accounts Payable 233,594 220,090
Accrued Liabilities 96,402 CL601 41,575
TOTAL Accrued Liabilities 96,402 41,575
Due To Other Funds 205 CL630
TOTAL Due To Other Funds 205 0
TOTAL Liabilities 330,202 261,664
Deferred Inflows of Resources
Deferred Inflow of Resources 518,275 CL691 414,531
TOTAL Deferred Inflows of Resources 518,275 414,531
TOTAL Deferred Inflows of Resources 518,275 414,531
Fund Balance
Not in Spendable Form 56,732 CL806 43,745
TOTAL Nonspendable Fund Balance 56,732 43,745
Assigned Appropriated Fund Balance 60,000 CL914 60,000
Assigned Unappropriated Fund Balance 722,175 CL915 1,009,545
TOTAL Assigned Fund Balance 782,175 1,069,545
TOTAL Fund Balance 838,907 1,113,290
TOTAL Liabilities,Deferred Inflows And Fund Balance 1,687,383 1,789,485
Page 27 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CL)REFUSE AND GARBAGE
Results of Operation
�WdpCodeA
Revenues
Real Property Taxes 1,998,649 CL1001 1,942,263
TOTAL Real Property Taxes 1,942,263
Refuse&Garbage Charges 1,715,150 CL2130 1,797,238
TOTAL Departmental Income 1,715,150 1,797,238
Interest And Earnings 26,067 CL2401 18,492
WL Use of Money And Property 26,067 92
J
Sale of Scrap Materials 253,428 CL2650 355,876
Insurance Recoveries CL2680 150,000
TOTAL Sale of Property And Compensation For Loss
Unclassified(specify) 141,638 CL2770 646
TOTAL Miscellaneous Local Sources
St Aid-Other Home And Community Service 38,555 CL3989 24,818
TOTAL State Aid IN M
TOTAL Revenues
TOTAL Detail Revenues And Other Sources
Page 28 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CL)REFUSE AND GARBAGE
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Administration-Personal Services 197,822 CL17101 237,452
TOTAL Administration-Personal Services 197,822 237,452
Payment of Mta Payroll Tax,Contr Expend 3,412 CL19804 3,894
TOTAL Payment of Mta Payroll Tax 3,412 3,894
TOTAL General Government Support 201,233 241,346
Refuse&Garbage, Pers Sery 871,910 CL81601 875,965
Refuse&Garbage,Equip Cap Outlay 1,966 CL81602 23,008
Refuse&Garbage,Contr Expend 1,649,695 CL81604 1,700,579
TOTAL Refuse&Garbage 2,523,571 2,599,551
TOTAL Home And Community Services 2,523,571 2,599,551
State Retirement Empl Bnfts 152,473 CL90108 151,551
Social Security Empl Bnfts 76,759 CL90308 86,629
Worker's Compensation, Empl Bnfts 76,827 CL90408 69,005
Disability Insurance Empl Bnfts 316 CL90558 878
Hospital&Medical(dental)Ins, Empl Bnft 365,672 CL90608 371,948
Other Employee Benefits(spec) 891 CL90898 312
TOTAL Employee Benefits 672,938 680,323
Serial Bonds, Principal 561,827 CL97106 238,440
Bond Anticipation Notes, Principal CL97306 120,000
TOTAL Debt Principal 561,827 358,440
Debt Interest,Serial Bonds 84,838 CL97107 78,943
Debt Interest,Bond Anticipation Notes CL97307 9,783
TOTAL Debt Interest 84,838 88,727
TOTAL Expenditures 49044,408 3,968,387
Transfers,Other Funds 18,960 CL99019 27,500
TOTAL Operating Transfers 18,960 27,500
TOTAL Other Uses 18,960 27,500
TOTAL Detail Expenditures And Other Uses 4,063,368 3,995,887
Page 29 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CL)REFUSE AND GARBAGE
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 757,603 CL8021 838,907
Prior Period Adj-Increase In Fund Balance CL8012
Prior Period Adj-Decrease In Fund Balance 28,816 CL8015 19,062
Restated Fund Balance-Beg of Year 728,788 CL8022 819,844
ADD-REVENUES AND OTHER SOURCES 4,173,487 4,289,332
DEDUCT-EXPENDITURES AND OTHER USES 4,063,368 3,995,887
Fund Balance-End of Year 838,907 CL8029 1,113,293
Page 30 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CM)MISCELLANEOUS SPECIAL REV
Balance Sheet
Code Description Ed C
Assets
Cash In Time Deposits 16,972,519 CM201 9,256,309
TOTAL Cash swr 16,972,519
Accounts Receivable 4,044 CM380 978
TOTAL Other Receivables(net) 4,044
Due From State And Federal Government 40,147 CM410
TOTAL State And Federal Aid Receivables
Due From Other Funds 428,583 CM391 8,438
TOTAL Due From Other Funds 428,5
Due From Other Governments 794,694 CM440 1,276,812
TOTAL Due From Other Governments
Prepaid Expenses 6,749 CM480 6,893
TOTAL Prepaid Expenses
TOTAL Assets and Deferred Outflows of Resources
Page 31 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CM)MISCELLANEOUS SPECIAL REV
Balance Sheet
Code Description 2018 EdpCode
Accounts Payable 14,114 CM600 13,933
TOTAL Accounts Payable 14,114 13,933
Accrued Liabilities 10,835 CM601 7,295
TOTAL Accrued Liabilities 10,835 �011111111" 7,295
Due To Other Funds 15,053 CM630 29,718
TOTAL Due To Other Funds 15,053 29,718
TOTAL Liabilities 40,002 50,945
Fund Balance
Not in Spendable Form 6,749 CM806 6,893
TOTAL Nonspendable Fund Balance 6,893
Assigned Appropriated Fund Balance 9,954,084 CM914 7,818,879
Assigned Unappropriated Fund Balance 8,245,902 CM915 2,672,713
TOTAL Assigned Fund Balance 18,199,986 10,491,592
TOTAL Fund Balance 18,206,735 10,498,485
TOTAL Liabilities, Deferred Inflows And Fund Balance 185246,737 105549,430
Page 32 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CM)MISCELLANEOUS SPECIAL REV
Results of Operation
Pode Description E[dpCode � 2019
Revenues
Other Non-Property Tax CM1189 7,666,589
TOTAL Non Property Tax Item 71666,589
Other Economic Assist, &Opport Income CM1989 225,806
TOTAL Departmental Income 0 225,806
Misc Revenue,Other Govts 8,097,019 CM2389
ZQTAL Intergovernmental Charges 8,097,0
Interest And Earnings 99,012 CM2401 184,181
TOTAL Use of Money And Property
State Aid,Other 40,147 CM3089 10,914
TOTAL State Aid V 40,147 10,914
TOTAL Revenues 8,236,178 8,087,489
TOTAL Detail Revenues And Other Sources 8,236,178 ' 8,087,489
Page 33 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CM)MISCELLANEOUS SPECIAL REV
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Payment of Mta Payroll Tax,Contr Expend 662 CM19804 795
TOTAL Payment of Mta Payroll Tax 662 795
TOTAL General Government Support 662 795
Other Home And Community Service-Pers Sery 207,457 CM89891 217,128
Other Home&Comm-Equip&Cap Outlay 5,377,956 CM89892 13,319,070
Other Home And Community Service-Contr Exp 26,907 CM89894 28,728
Other Home And Community Service-Empl Bnft 86,728 CM89898 84,000
TOTAL Other Home And Community Service-Empl Bnft 5,699,048 13,648,926
TOTAL Home And Community Services 5,699,048 13,648,926
Serial Bonds, Principal 1,473,913 CM97106 1,490,846
TOTAL Debt Principal 1,473,913 1,490,846
Debt Interest,Serial Bonds 708,003 CM97107 655,172
TOTAL Debt Interest 708,003 655,172
TOTAL Expenditures 7,881,626 15,795,740
TOTAL Detail Expenditures And Other Uses 7,881,626 15,795,740
Page 34 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CM)MISCELLANEOUS SPECIAL REV
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 17,427,433 CM8021 18,206,735
Prior Period Adj-Increase In Fund Balance 424,750 CM8012
Restated Fund Balance-Beg of Year 17,852,183 CM8022 18,206,735
ADD-REVENUES AND OTHER SOURCES 8,236,178 8,087,489
DEDUCT-EXPENDITURES AND OTHER USES 7,881,626 15,795,740
Fund Balance-End of Year 18,206,735 CM8029 10,498,485
Page 35 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CR)RECREATION
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 60,426 CR200 275,719
TOTAL Cash 60,426 275,719
Accounts Receivable 122 CR380 156
TOTAL Other Receivables(net) 122 156
Due From Other Funds 50,103 CR391 16,129
TOTAL Due From Other Funds 50,103 16,129
TOTAL Assets and Deferred Outflows of Resources 110,651 292,004
Page 36 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CR)RECREATION
Balance Sheet
Pode Descript 201�NkpC
Due To Other Funds 16,527 CR630 72,762
16,52
16,5
Fund Balance
Assigned Unappropriated Fund Balance 94,123 CR915 219,242
TOTAL Assigned Fund Balance
TOTAL Fund Balance
TOTAL Liabilities, Deferred Inflows And Fund Balance
Page 37 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CR)RECREATION
Results of Operation
Code Description WdpCodeJW2019
Revenues
Interest And Earnings 1,135 CR2401 1,318
TOTAL Use of Money And Property 1, 1,318
Unclassified(specify) 7,000 CR2770 239,806
TOTAL Miscellaneous Local Sources 239,806
TOTAL Revenues 241,124
TOTAL Detail Revenues And Other Sources 241,124
Page 38 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CR)RECREATION
Results of Operation
Code Description 2018 EdpCode 2019
Other Uses
Transfers,Other Funds 121,196 CR99019 116,005
TOTAL Operating Transfers 121,196 116,005
TOTAL Other Uses 121,196 116,005
TOTAL Detail Expenditures And Other Uses 121,196 116,005
Page 39 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(CR)RECREATION
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year CR8021 94,123
Prior Period Adj-Increase In Fund Balance 207,185 CR8012
Restated Fund Balance-Beg of Year 207,185 CR8022 94,123
ADD-REVENUES AND OTHER SOURCES 8,135 241,124
DEDUCT-EXPENDITURES AND OTHER USES 121,196 116,005
Fund Balance-End of Year 94,123 CR8029 219,242
Page 40 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Balance Sheet
Code Description Ed C 2019
Assets
Cash In Time Deposits 1,156,594 DB201 1,654,088
TOTAL Cash mop"" 1 1,654,088
Accounts Receivable 1,033 DB380 1,452
sh—Lother Receivables(net)
_
Due From Other Funds 1,197,185 DB391 1,333,528
1,333,528
Due From Other Governments 590,793 DB440 295,362
TOTAL Due From Otfl 295,362
Inventory Of Materials And Supplies 101,830 DB445 112,835
TOTAL Invent o 101,8 112,835
Prepaid Expenses 75,247 DB480 71,599
TOTAL Prepaid E 75,247 "� 71,599
TOTAL Assets and Deferred Outflows of Resources wr 3,122,681 wr 3,468,865
Page 41 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 52,444 DB600 108,728
TOTAL Accounts Payable 52,444 108,728
Accrued Liabilities 177,755 DB601 83,226
TOTAL Accrued Liabilities 177,755 83,226
Due To Other Funds 279,055 DB630 229,048
TOTAL Due To Other Funds 279,055 229,048
Due To Other Governments 160 DB631 160
TOTAL Due To Other Governments 160 160
TOTAL Liabilities 509,415 421,163
Deferred Inflows of Resources
Deferred Inflow of Resources 1,189,727 DB691 1,141,994
TOTAL Deferred Inflows of Resources 1,189,727 1,141,994
TOTAL Deferred Inflows of Resources 1,189,727 1,141,994
Fund Balance
Not in Spendable Form 177,077 DB806 184,434
TOTAL Nonspendable Fund Balance 177,077 184,434
Assigned Appropriated Fund Balance 75,000 DB914 75,000
Assigned Unappropriated Fund Balance 1,171,462 DB915 1,646,275
TOTAL Assigned Fund Balance 1,246,462 1,721,275
TOTAL Fund Balance 1,423,539 1,905,709
TOTAL Liabilities,Deferred Inflows And Fund Balance 3,122,681 3,468,865
Page 42 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Results of Operation
Code Description EdpCodejj
Revenues
Real Property Taxes 6,088,491 D131001 5,924,127
TOTAL Real Property Taxes 6,088 5,924,127
Other Payments In Lieu of Taxes 3,620 DB1081 1,331
Interest&Penalties On Real Prop Taxes 75 DB1090
TOTAL Real Property Tax Items 3,6 1,331
Interest And Earnings 22,445 DB2401 40,788
TOTAL Use of Money And Property 40,788
Permits,Other 86,660 DB2590 43,870
TOTAL Licenses And Permits 86,66n d�seen
Sales of Scrap&Excess Materials 24,631 DB2650 4,589
Insurance Recoveries 743 DB2680
TOTAL Sale of Property And Compensation For Loss 589
Unclassified(specify) DB2770 2,113
TOTAL Miscellaneous Local Sources 2,113
St Aid,Consolidated Highway Aid 590,793 DB3501 501,137
St Aid,Other Transportation 31,524 DB3589 96,058
St Aid Emergency Disaster Assistance DB3960
TOTAL State Aid 622,317 597,195
TOTAL Revenues 6,848,982 6,614,012
TOTAL Detail Revenues And Other Sources 6,848,982 6,614,012
Page 43 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Results of Operation
Code Description - 2018 EdpCode 2019
Expenditures
Payment of Mta Payroll Tax,Contr Expend 7,582 DB19804 8,154
TOTAL Payment of M 7,582 8,154
TOTAL General Government Sup 7,582 8,154
Maint of Streets, Pers Sery 1,643,337 DB51101 1,504,025
Maint of Streets,Contr Expend 222,325 DB51104 222,343
TOTAL Maint of Streets 1,865,662 1,726,367
Perm Improve Highway, Equip&Cap Outlay 597,027 DB51122 597,195
TOTAL Perm Improve Highway 597,02� 597,195
Machinery,Pers Sery 387,196 DB51301 383,556
Machinery,Equip&Cap Outlay 26,534 DB51302 35,314
Machinery,Contr Expend 189,779 DB51304 156,118
TOTAL Machinery 574,988
Brush And Weeds, Pers Sery 280,084 DB51401 272,700
Brush And Weeds,Contr Expend 72,643 DB51404 75,521
TOTAL Brush And Weeds 352,727 348,221
Snow Removal, Pers Sery 121,601 DB51421 104,688
Snow Removal,Contr Expend 147,724 DB51424 154,816
TOTAL Snow Removal 269,32 259,504
TOTAL Transportation 3,688,250 3,506,275
State Retirement, Empl Bnfts 304,542 DB90108 289,523
Social Security, Empl Bnfts 170,534 DB90308 183,472
Worker's Compensation, Empl Bnfts 165,501 DB90408 152,165
Disability Insurance,Empl Bnfts 576 DB90558 947
Hospital&Medical(dental)Ins, Empl Bnft 1,218,157 DB90608 1,206,017
Other Employee Benefits(spec) 1,591 DB90898 1,595
TOTAL Employee Benefits 1,860,902 1,833,720
Debt Principal,Serial Bonds 117,923 DB97106 117,474
Debt Principal, Bond Anticipation Notes DB97306 160,000
TOTAL Debt Principal 117,923 277,474
Debt Interest,Serial Bonds 34,101 DB97107 30,493
Debt Interest,Bond Anticipation Notes DB97307 27,393
TOTAL Debt Interest 1 34, 57,887
TOTAL Expenditures 5,683,510
Transfers,Other Funds 878,695 DB99019 455,000
TOTAL Operating Transfers 878,695 455,000
TOTAL Other Uses 878,695 455,000
TOTAL Detail Expenditures And Other Uses 6,587,454 6,138,510
Page 44 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 1,078,133 DB8021 1,423,539
Prior Period Adj-Increase In Fund Balance 83,878 DB8012 6,668
Restated Fund Balance-Beg of Year 1,162,011 DB8022 1,430,208
ADD-REVENUES AND OTHER SOURCES 6,848,982 6,614,012
DEDUCT-EXPENDITURES AND OTHER USES 6,587,454 6,138,510
Fund Balance-End of Year 1,423,539 DB8029 1,905,709
Page 45 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Budget Summary
Code Description 2019 EdpCode 2020
Estimated Revenues
Est Rev-Real Property Taxes 5,924,127 DB1049N 6,292,698
Est Rev-Real Property Tax Items 3,775 DB1099N 1,350
Est Rev-Use of Money And Property 7,500 DB2499N 15,000
Est Rev-Licenses And Permits 20,000 DB2599N 20,000
Est Rev-Sale of Prop And Comp For Loss 500 DB2699N 500
Est Rev-State Aid 597,026 DB3099N 420,995
TOTAL Estimated Revenues 6,552,928 6,750,543
Appropriated Fund Balance 75,000 DB599N 75,000
TOTAL Estimated Other Sources 75,000 75,000
TOTAL Estimated Revenues And Other Sources 6,627,928 6,825,543
Page 46 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(DB)HIGHWAY-PART-TOWN
Budget Summary
2019 EdpCode 2020
Appropriations
App-Transportation 3,728,233 DB5999N 3,611,031
App-Employee Benefits 2,232,195 DB9199N 2,187,012
App-Debt Service 212,500 DB9899N 332,500
TOTAL Appropriations 6,172,928 6,130,543
App-Interfund Transfer 455,000 DB9999N 695,000
TOTAL Other Uses 4 695,000
TOTAL Appropriations And Other Uses 6,627,92 69825,543
Page 47 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(H)CAPITAL PROJECTS
Balance Sheet
Code Descri do 2018 Ed C =2019
Assets
Cash In Time Deposits 4,041,145 H2O1 2,935,218
TOTAL Cash Ewr 4,041,14 2,935,218
Accounts Receivable 2,357 H380 1,648
TOTAL Other Receivables(net) 2,357 1,648
Due From State And Federal Government 257,689 H410 351,880
TOTAL State And Federal Aid Receivables 257,689 351,880
Due From Other Funds 495,835 H391 568,912
TOTAL Due From Other Funds 495,835 568,912
Due From Other Governments 59,371 H440 55,491
TOTAL Due From Other Governments 59,371 55,491
TOTAL Assets and Deferred Outflows of Resources 4,856,398 3,913,150
Page 48 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(H)CAPITAL PROJECTS
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 195,094 H600 185,931
TOTAL Accounts Payable 195,094 185,931
Accrued Liabilities 83,532 H601 42,706
TOTAL Accrued Liabilities 83,532 42,706
Bond Anticipation Notes Payable 8,180,000 H626 9,279,117
TOTAL Notes Payable 8,180,000 9,279,117
Due To Other Funds 338,861 H630 485,580
TOTAL Due To Other Funds 338,861 485,580
TOTAL Liabilities 8,797,487 9,993,333
Deferred Inflows of Resources
Deferred Inflow of Resources 131,325 H691
TOTAL Deferred Inflows of Resources 131,325 0
TOTAL Deferred Inflows of Resources 131,325 0
Fund Balance
Unassigned Fund Balance -4,072,414 H917 -6,080,183
TOTAL Unassigned Fund Balance -4,072,414 -6,080,183
TOTAL Fund Balance -4,072,414 -6,080,183
TOTAL Liabilities,Deferred Inflows And Fund Balance 4,856,398 3,913,150
Page 49 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(H)CAPITAL PROJECTS
Results of Operation
Code Description 2018 EdpCode 2019
Revenues
Misc Revenue,Other Govts 59,371 H2389 56,300
TOTAL Intergovernmental Charges 59,371 56,300
Interest And Earnings 7,207 H2401 28,467
TOTAL Use of Money And Property 7,207 28,467
Gifts And Donations 28,675 H2705 131,325
Premium&Accrued Interest On Obligations 52,679 H2710 61,799
Unclassified(specify) H2770 19,700
TOTAL Miscellaneous Local Sources 81,354 212,824
St Aid-Capital Projects 281,522 H3097 711,126
TOTAL State Aid 281,522 711,126
TOTAL Revenues 429,455 1,008,717
Interfund Transfers 1,149,977 H5031 908,211
TOTAL Interfund Transfers 1,149,977 908,211
Bans Redeemed From Appropriations H5731 657,000
TOTAL Proceeds of Obligations 0 657,000
TOTAL Other Sources 1,149,977 1,565,211
TOTAL Detail Revenues And Other Sources 1,579,432 2,573,928
Page 50 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(H)CAPITAL PROJECTS
Results of Operation
Code DescridM 00&djo
Expenditures
Fiscal Agents Fees,Contr Expend 23,477 H13804 7,200
TOTAL Fiscal Agents Fees
General Govt, Equip&Cap Outlay 4,269,858 H19972 629,336
TOTAL General Govt Pr 629,336
TOTAL General Government Support 636,536
Public Safety Cap Proj 137,207 H30972 563,066
TOTAL Public Safety Ca 563,066
TOTAL Public Safety, 63,066
Perm Improve Highway,Equip&Cap Outlay 589,864 H51122 1,008,416
Other Transportation,Equip&Cap Outlay 119,909 H59892 780,633
TOTAL Other Transportation 780,633
TOTAL Transportation 1,789,049
Economic Dev, Equip&Cap Outlay H64972
TOTAL Economic Dev 0
TOTAL Economic Assistance And Opportunity 0
Parks,Equip&Cap Outlay 114,236 H71102 43,243
TOTAL Parks 43,243
Sanitation,Equip&Cap Outlay 140,972 H87972 1,467,469
TOTAL Sanitation 140,97 1,467,469
TOTAL Home And Community Services 140,972 1,467,469
Debt Interest,Serial Bonds 6,892 H97107
Debt Interest,Bond Anticipation Notes H97307 83,141
61, ffMl11= 83,141
5,402,415 4,582,506
TOTAL Detail Expenditures And Other Uses 5.402.415 4,582,506
Page 51 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(H)CAPITAL PROJECTS
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year -249,431 H8021 -4,072,414
Prior Period Adj-Increase In Fund Balance H8012 809
Restated Fund Balance-Beg of Year -249,431 H8022 -4,071,606
ADD-REVENUES AND OTHER SOURCES 1,579,432 2,573,928
DEDUCT-EXPENDITURES AND OTHER USES 5,402,415 4,582,506
Fund Balance-End of Year -4,072,414 H8029 -6,080,183
Page 52 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(K)GENERAL FIXED ASSETS
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Land 132,365,494 K101 155,460,422
Buildings 28,614,945 K102 21,822,055
Improvements Other Than Buildings 18,425,529 K103 8,044,986
Machinery And Equipment 17,013,987 K104 5,692,379
Construction Work In Progress 2,464,790 K105 654,908
Infrastructure 85,556,742 K106 15,497,886
TOTAL Fixed Assets(net) 284,441,488 207,172,635
TOTAL Assets and Deferred Outflows of Resources 284,441,488 207,172,635
Page 53 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(K)GENERAL FIXED ASSETS
Balance Sheet
Code Description 2018 EdpCode 2019
Liabilities,Deferred Inflows And Fund Balance
Total Non-Current Govt Assets 284,441,448 K159 207,172,635
TOTAL Investments in Non-Current Government Assets 284,441,448 207,172,635
TOTAL Fund Balance 284,441,448 207,172,635
TOTAL 284,441,448 207,172,635
Page 54 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SF)FIRE PROTECTION
Balance Sheet
Code Descri do 2018 Ed C JW2019
Assets
Cash In Time Deposits 25,566 SF201 32,054
TOTAL Cash Ewr 25,566 32,054
Accounts Receivable 6 SF380 8
TOTAL Other Receivables(net) 6 8
Due From Other Funds 165,312 SF391 150,800
TOTAL Due From Other Funds 165,312 IF 150,800
TOTAL Assets and Deferred Outflows of Resources 190,885 . 182,862
Page 55 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SF)FIRE PROTECTION
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 13,136 SF600 13,136
TOTAL Accounts Payable 13,136 13,136
TOTAL Liabilities 13,136 13,136
Deferred Inflows of Resources
Deferred Inflow of Resources 165,309 SF691 150,800
TOTAL Deferred Inflows of Resources 165,309 150,800
TOTAL Deferred Inflows of Resources 165,309 150,800
Fund Balance
Assigned Unappropriated Fund Balance 12,440 SF915 18,926
TOTAL Assigned Fund Balance 12,440 18,926
TOTAL Fund Balance 12,440 18,926
TOTAL Liabilities,Deferred Inflows And Fund Balance 190,885 182,862
Page 56 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SF)FIRE PROTECTION
Results of Operation
Code Description WdpCodej
Revenues
Real Property Taxes 785,267 SF1001 827,572
TOTAL Real Property Taxes 785,267 827,572
Interest&Penalties On Real Prop Taxes 10 SF1090
TOTAL Real Property Tax Items 0
Interest And Earnings 500 SF2401 1,249
TOTAL Use of Money And Property 500
TOTAL Revenues 785,777
TOTAL Detail Revenues And Other Sources 785,777
Page 57 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SF)FIRE PROTECTION
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Fire Protection, Contr Expend 779,690 SF34104 822,335
TOTAL Fire Protection 779,690 822,335
TOTAL Public Safety 779,690 822,335
TOTAL Expenditures 779,690 822,335
TOTAL Detail Expenditures And Other Uses 779,690 822,335
Page 58 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SF)FIRE PROTECTION
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 6,352 SF8021 12,440
Restated Fund Balance-Beg of Year 6,352 SF8022 12,440
ADD-REVENUES AND OTHER SOURCES 785,777 828,821
DEDUCT-EXPENDITURES AND OTHER USES 779,690 822,335
Fund Balance-End of Year 12,440 SF8029 18,926
Page 59 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SM)MISCELLANEOUS
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 464,519 SM200 619,185
Cash In Time Deposits 298,868 SM201 244,114
Petty Cash 2,400 SM210 2,400
TOTAL Cash 765,788 865,699
Accounts Receivable 48,304 SM380 41,389
TOTAL Other Receivables(net) 48,304 41,389
Due From State And Federal Government 23,211 SM410 3,667
TOTAL State And Federal Aid Receivables 23,211 3,667
Due From Other Funds 192,699 SM391 235,032
TOTAL Due From Other Funds 192,699 235,032
Prepaid Expenses 39,442 SM480 43,917
TOTAL Prepaid Expenses 39,442 43,917
TOTAL Assets and Deferred Outflows of Resources 1,069,444 1,189,704
Page 60 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SM)MISCELLANEOUS
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 128,533 SM600 191,196
TOTAL Accounts Payable 128,533 191,196
Accrued Liabilities 128,274 SM601 146,741
TOTAL Accrued Liabilities 128,274 146,741
Revenue Anticipation Notes Payable SM621
TOTAL Notes Payable 0 0
Other Liabilities 17,377 SM688 15,377
TOTAL Other Liabilities 17,377 15,377
TOTAL Liabilities 274,184 353,313
Deferred Inflows of Resources
Deferred Inflow of Resources 186,900 SM691 172,855
TOTAL Deferred Inflows of Resources 186,900 172,855
TOTAL Deferred Inflows of Resources 186,900 172,855
Fund Balance
Not in Spendable Form 39,442 SM806 43,917
TOTAL Nonspendable Fund Balance 39,442 43,917
Assigned Unappropriated Fund Balance 568,918 SM915 619,619
TOTALAssigned Fund Balance 568,918 619,619
TOTAL Fund Balance 608,360 663,536
TOTAL Liabilities,Deferred Inflows And Fund Balance 1,069,444 1,189,704
Page 61 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SM)MISCELLANEOUS
Results of Operation
Code Description 2018 EdpCode 2019
Revenues
Real Property Taxes 919,140 SM1001 842,663
TOTAL Real Property Taxes 919,140 842,663
Interest&Penalties On Real Prop Taxes 10 SM1090
TOTAL Real Property Tax Items 10 0
Other General Departmental Income 2,969,635 SM1289 2,896,978
TOTAL Departmental Income 2,969,635 2,896,978
Misc Revenue,Other Govts 104,372 SM2389 123,857
TOTAL Intergovernmental Charges 104,372 123,857
Interest And Earnings 536 SM2401 575
Commissions 210 SM2450
TOTAL Use of Money And Property 745 575
Sales,Other SM2655 27,755
Insurance Recoveries SM2680 18,000
TOTAL Sale of Property And Compensation For Loss 0 45,755
Refunds of Prior Year's Expenditures 120,246 SM2701 3,831
Unclassified(specify) 75 SM2770 50
TOTAL Miscellaneous Local Sources 120,321 3,881
St Aid,Other Aid(specify) 3,211 SM3089 52,986
TOTAL State Aid 3,211 52,986
Federal Aid-Other 175,526 SM4089 81,521
TOTAL Federal Aid 175,526 81,521
TOTAL Revenues 4,292,960 4,048,215
TOTAL Detail Revenues And Other Sources 4,292,960 4,048,215
Page 62 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SM)MISCELLANEOUS
Results of Operation
Code Description �Jjjjlj�_2019
Expenditures
Treasurer,Contr Expend SM13254 102,221
TOTAL Treasurer 102,221
Unallocated Insurance,Contr Expend SM19104 99,657
TOTAL Unallocated Insurance 99,657
Payment of Mta Payroll Tax,Contr Expend SM19804 3,342
TOTAL Payment of Mta Payroll Tax 3,342
Other Gen Govt Support,Contr Expend 275,721 SM19894 95,796
TOTAL Other Gen Govt Support 95,796
TOTAL General Government Support 1w 275,721 301,016
Insect Control, Pers Sery 40,247 SM40681
Insect Control, Contr Expend 19,242 SM40684
Insect Control, Empl Bnfts 5,848 SM40688
TOTAL Insect P-f-' 65,33 0
TOTAL He 65,331 0
Other Transportation,PersSery 1,659,083 SM56801 1,666,117
Other Transportation, Ewuip&Cap Outlay 537,523 SM56802 524,560
Other Transportation,Contr Expend 529,313 SM56804 539,343
Other Transportation, Empl Bnfts 608,487 SM56808 565,150
TOTAL Other Transportation 3,334,406� A 3,295,170
TOTAL Transportation 3,334,406 3,295,170
Debt Principal,Serial Bonds 320,000 SM97106 320,000
Debt Principal, Bond Anticipation Notes SM97306 35,000
TOTAL Debt Principal 320,000 355,000
Debt Interest,Serial Bonds 28,961 SM97107 2,244
Debt Interest,Bond Anticipation Notes 15,300 SM97307 15,490
Debt Interest, Revenue Anticipation Notes 9,000 SM97707
Interfund Loans SM97957 3,938
TOTAL Debt Interest 53,261 21,673
TOTAL Expenditures 4,048,725 3,972,859
TOTAL Detail Expenditures And Other Uses 4,048,725 3,972,859
Page 63 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SM)MISCELLANEOUS
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 364,124 SM8021 608,360
Restated Fund Balance-Beg of Year 364,124 SM8022 608,360
ADD-REVENUES AND OTHER SOURCES 4,292,960 4,048,215
DEDUCT-EXPENDITURES AND OTHER USES 4,048,725 3,972,859
Fund Balance-End of Year 608,360 SM8029 663,536
Page 64 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SP)PARK
Balance Sheet
Code Description 20jAIML, EdpCode 2019
Assets
Cash In Time Deposits 1,510,727 SP201 1,041,966
Petty Cash 300 SP210 300
1,511,027 1,042,266
Due From Other Funds 156,151 SP391 142,480
TOTAL Due From 156,151 142,480
TOTAL Assets an�Wutflows of Resources 1,667,178 1,184,746
Page 65 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SP)PARK
Balance Sheet
Code Description
Accounts Payable SP600 1,263
TOTAL Accounts Payable 1,263
Due To Other Governments 390 SP631 1,554
TOTAL Due To Other Governments 390 1,554
TOTAL Liabilities 390 2,817
Deferred Inflows of Resources
Deferred Inflow of Resources 156,151 SP691 142,480
TOTAL Deferred Inflows of Resources 156,151 142,480
TOTAL Deferred Inflows of Resources 156,151 142,480
Fund Balance
Assigned Appropriated Fund Balance 462,083 SP914 468,200
Assigned Unappropriated Fund Balance 1,048,554 SP915 571,248
TOTAL Assigned Fund Balance 1,510,637 1,039,448
TOTAL Fund Balance 1,510,637 1,039,448
TOTAL Liabilities, Deferred Inflows And Fund Balance 1,667,178 1,184,746
Page 66 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SP)PARK
Results of Operation
dpCode
Revenues
Real Property Taxes 782,054 SP1001 781,627
TOTAL�ity Taxes
Interest&Penalties On Real Prop Taxes 4 SP1090
TOTAL Real Property Tax Items 0
Other Culture&Recreation Income 26,255 SP2089 55,175
�partmental Income 55,175
Interest And Earnings 56,504 SP2401 54,250
4,250
Other Compensation For Loss 5,243 SP2690
TOTAL Sale of Property And Compensation For Loss 5,243 0
Unclassified(specify) 40,025 SP2770
TOTAL Miscellaneous Local Sources 40,025 0
TOTAL Revenues 910,084
TOTAL Detail Revenues And Other Sources 910,084
Page 67 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SP)PARK
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Parks, Pers Sery 419,001 SP71101 436,337
Parks, Equip&Cap Outlay 72,029 SP71102 447,000
Parks,Contr Expend 389,487 SP71104 397,027
Parks, Empl Bnfts 85,476 SP71108 81,877
TOTAL Parks 965,993 1,362,241
TOTAL Culture And Recreation 965,993 1,362,241
TOTAL Expenditures 965,993 1,362,241
TOTAL Detail Expenditures And Other Uses 965,993 1,362,241
Page 68 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SP)PARK
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 1,566,546 SP8021 1,510,637
Restated Fund Balance-Beg of Year 1,566,546 SP8022 1,510,637
ADD-REVENUES AND OTHER SOURCES 910,084 891,052
DEDUCT-EXPENDITURES AND OTHER USES 965,993 1,362,241
Fund Balance-End of Year 1,510,637 SP8029 1,039,448
Page 69 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SR)REFUSE AND GARBAGE
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 36,853 SR200 73,487
Cash In Time Deposits 293,459 SR201 318,933
Petty Cash SR210 360
TOTAL Cash 330,312 392,779
Due From Other Funds 172,611 SR391 159,011
TOTAL Due From Other Funds 172,611 159,011
Prepaid Expenses 21,669 SR480 21,669
TOTAL Prepaid Expenses 21,669 21,669
TOTAL Assets and Deferred Outflows of Resources 524,592 573,459
Page 70 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SR)REFUSE AND GARBAGE
Balance Sheet
Code Description 2018 EdpCode 2019
Accounts Payable 18,975 SR600 14,370
TOTAL Accounts Payable 18,975 14,370
Accrued Liabilities 7,316 SR601 2,078
TOTAL Accrued Liabilities 7,316 2,078
TOTAL Liabilities 26,291 16,448
Deferred Inflows of Resources
Deferred Inflow of Resources 172,611 SR691 159,011
TOTAL Deferred Inflows of Resources 172,611 159,011
TOTAL Deferred Inflows of Resources 172,611 159,011
Fund Balance
Not in Spendable Form 21,669 SR806 21,669
TOTAL Nonspendable Fund Balance 21,669 21,669
Assigned Appropriated Fund Balance 279,724 SR914 301,010
Assigned Unappropriated Fund Balance 24,297 SR915 75,321
TOTALAssigned Fund Balance 304,021 376,331
TOTAL Fund Balance 325,690 398,000
TOTAL Liabilities,Deferred Inflows And Fund Balance 524,592 573,459
Page 71 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SR)REFUSE AND GARBAGE
Results of Operation
Code Description 2018 EdpCode 2019
Revenues
Real Property Taxes 855,586 SR1001 864,131
TOTAL Real Property Taxes 855,586 864,131
Refuse&Garbage Charges 53,850 SR2130 48,525
TOTAL Departmental Income 53,850 48,525
Rental of Real Property, Individuals 7,717 SR2410 8,315
TOTAL Use of Money And Property 7,717 8,315
Interfund Revenues SR2801 60
TOTAL Interfund Revenues 0 60
TOTAL Revenues 917,152 921,031
TOTAL Detail Revenues And Other Sources 917,152 921,031
Page 72 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SR)REFUSE AND GARBAGE
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Refuse&Garbage,Pers Sery 338,870 SR81601 378,700
Refuse&Garbage,Contr Expend 437,294 SR81604 320,002
TOTAL Refuse&Garbage 776,164 698,702
TOTAL Home And Community Services 776,164 698,702
Social Security, Empl Bnfts 24,097 SR90308 28,971
Worker's Compensation, Empl Bnfts 13,109 SR90408 19,208
Disability Insurance,Empl Bnfts 831 SR90558 811
Hospital&Medical(dental)Ins, Empl Bnft 82,993 SR90608 99,284
Other Employee Benefits(spec) 2,041 SR90898 1,744
TOTAL Employee Benefits 123,070 150,019
TOTAL Expenditures 899,235 848,722
TOTAL Detail Expenditures And Other Uses 899,235 848,722
Page 73 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SR)REFUSE AND GARBAGE
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 307,726 SR8021 325,691
Prior Period Adj-Increase In Fund Balance 46 SR8012
Prior Period Adj-Decrease In Fund Balance SR8015 1
Restated Fund Balance-Beg of Year 307,772 SR8022 325,690
ADD-REVENUES AND OTHER SOURCES 917,152 921,031
DEDUCT-EXPENDITURES AND OTHER USES 899,235 848,722
Fund Balance-End of Year 325,691 SR8029 398,002
Page 74 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Balance Sheet
Code Descri do Ed C
Assets
Cash In Time Deposits 49,274 SS201 51,371
TOTAL Cash
Accounts Receivable 10 SS380 17
TOTAL Other Receivables(net)
Due From Other Funds 15,645 SS391 9,696
TOTAL Due From Other Funds 15,645 9,696
TOTAL Assets and Deferred Outflows of Resources 64,929 61,084
Page 75 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Balance Sheet
Code Description 2����= 2019
Accounts Payable 1,567 SS600 2,899
TOTAL Accounts Payable 2,899
Accrued Liabilities 168 SS601 206
TOTAL Accrued Liabilitie X168 206
Due To Other Funds SS630 19
TOTAL Due To Ot 19
-rnrAl 1 1-61116.e 3,124
Deferred Inflows of Resources
Deferred Inflow of Resources 32,625 SS691 9,450
TOTAL Deferred Inflows of Resources 32,625 or 9,450
TOTAL Deferred Inflows of Resources 32,625 9,450
Fund Balance
Assigned Unappropriated Fund Balance 30,569 SS915 48,510
TOTAL Assigned Fund Balance 30,569 48,510
TOTAL Fund Balance 30,569 48,510
TOTAL Liabilities, Deferred Inflows And Fund Balance 64,929 61,084
Page 76 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Results of Operation
Code Description 2018 EdpCod
Revenues
Real Property Taxes SS1001 1,715
TOTAL Real Property Taxes 0 1,715
Sewer Rents 15,048 SS2120 31,244
Sewer Charges 1,545 SS2122 800
TOTAL Departmental Income 16,593 32,044
Interest And Earnings 38 SS2401 357
TOTAL Use of Money And Property 38 357
TOTAL Revenues 16,630 34,116
TOTAL Detail Revenues And Other Sources 16,630 34,116
Page 77 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Results of Operation
Code Description 2018 EdpCode 2019
Expenditures
Administration-Personal Services 5,019 SS17101 5,018
TOTAL Administration-Personal Services 5,019 5,018
Payment of Mta Payroll Tax,Contr Expend 17 SS19804 17
TOTAL Payment of Mta Payroll Tax 17 17
TOTAL General Government Support 5,036 5,035
Sewage Treat Disp,Contr Expend 33,779 SS81304 18,506
Sewage Treat Disp, Empl Bnfts 385 SS81308 342
TOTAL Sewage Treat Disp 34,164 18,848
TOTAL Home And Community Services 34,164 18,848
Debt Principal,Serial Bonds 6,267 SS97106 7,304
TOTAL Debt Principal 6,267 7,304
Debt Interest,Serial Bonds 2,359 SS97107 2,088
TOTAL Debt Interest 2,359 2,088
TOTAL Expenditures 47,826 33,276
TOTAL Detail Expenditures And Other Uses 47,826 33,276
Page 78 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Analysis of Changes in Fund Balance
Code Description 2018 EdpCode 2019
Analysis of Changes in Fund Balance
Fund Balance-Beginning of Year 61,765 SS8021 30,569
Prior Period Adj-Increase In Fund Balance 0 SS8012 17,100
Restated Fund Balance-Beg of Year 61,765 SS8022 47,669
ADD-REVENUES AND OTHER SOURCES 16,630 34,116
DEDUCT-EXPENDITURES AND OTHER USES 47,826 33,276
Fund Balance-End of Year 30,569 SS8029 48,513
Page 79 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Budget Summary
2019 EdpCode 2020
Estimated Revenues
Est Rev-Departmental Income 31,950 SS1299N 31,170
TOTAL Estimated Revenues 31,950 31,170
TOTAL Estimated Revenues And Other Sources 31,950 31,170
Page 80 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(SS)SEWER
Budget Summary
2019 EdpCode 2020
Appropriations
App-Home And Community Services 22,550 SS8999N 22,070
App-Debt Service 9,400 SS9899N 9,100
TOTAL Appropriations 31,950 31,170
TOTAL Appropriations And Other Uses 31,950 31,170
Page 81 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(TA)AGENCY
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Cash 20,492,326 TA200 19,013,921
TOTAL Cash 20,492,326 19,013,921
Deferred Comp Plan Assets 20,359,578 TA460 24,390,034
TOTAL Investments 20,359,578 24,390,034
Due From Other Funds 28,235 TA391 2,415
TOTAL Due From Other Funds 28,235 2,415
Miscellaneous Current Assets TA489
TOTAL Other 0 0
TOTAL Assets and Deferred Outflows of Resources 40,880,139 43,406,369
Page 82 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(TA)AGENCY
Balance Sheet
Code Description 2018 EdpCode 2019
Due To Other Funds 446,994 TA630 390,454
TOTAL Due To Other Funds 446,994 390,454
Due To Other Governments 19,844,047 TA631 18,445,447
TOTAL Due To Other Governments 19,844,047 18,445,447
Deferred Compensation 20,359,578 TA17 24,390,034
Guaranty&Bid Deposits 29,175 TA30 24,250
Other Funds(specify) 200,345 TA85 156,184
TOTAL Agency Liabilities 20,589,099 24,570,468
TOTAL Liabilities 40,880,139 43,406,369
TOTAL Liabilities,Deferred Inflows And Fund Balance 40,880,139 43,406,369
Page 83 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(W)GENERAL LONG-TERM DEBT
Balance Sheet
Code Description 2018 EdpCode 2019
Assets
Total Non-Current Govt Liabilities 90,664,426 W129 90,749,917
TOTAL Provision To Be Made In Future Budgets 90,664,426 90,749,917
TOTAL Assets and Deferred Outflows of Resources 90,664,426 90,749,917
Page 84 OSC Municipality Code 470379000000
TOWN OF Southold
Annual Update Document
For the Fiscal Year Ending 2019
(W)GENERAL LONG-TERM DEBT
Balance Sheet
Code Description 2018 EdpCode 2019
Bond Anticipation Notes Payable W626
TOTAL Notes Payable 0 0
Net Pension Liability-Proportionate Share 3,399,584 W638 6,136,330
Total OPEB Liability 48,179,307 W683 48,179,307
Compensated Absences 9,160,535 W687 9,179,280
TOTAL Other Liabilities 60,739,426 63,494,917
Bonds Payable 29,925,000 W628 27,255,000
TOTAL Bond And Long Term Liabilities 29,925,000 27,255,000
TOTAL Liabilities 90,664,426 90,749,917
TOTAL Liabilities 90,664,426 90,749,917
Page 85 OSC Municipality Code 470379000000
Office of the State Comptroller TOWN OF Southold 5/5/2020
Statement of Indebtedness
For the Fiscal Year Ending 2019
County of: Suffolk
Municipal Code:470379000000
First Debt Cops Comp Date of Date of Int. Amt.Orig. O/S Beg. Paid Redeemed Prior Yr. Accreted 01S End
Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Dur.Year Bond Proc. Adjust. Interest of Year
2018 BAN N CAPITAL PROJECTS 12/06/2018 09/25/2019 2.00% $6,740,000 $6,740,000 $481,883 $0 $0 $6,258,117
2019 BAN N Capital Projects 09/24/2019 09/24/2020 2.00% $1,758,000 $0 $0 $1,758,000
2017 BAN N Capital Improvements Y 12/12/2017 12/12/2018 2.00% $1,440,000 $1,440,000 $177,000 $0 $0 $1,263,000
Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $1,758,000 $8,180,000 $658,883 $0 $0 $0 $9,279,117
2016 BOND N Fishers Island Ferry 04/06/2016 04/01/2021 1.25% $550,000 $290,000 $130,000 $0 $0 $160,000
District
2016 BOND N Public Improvement 08/25/2016 08/15/2034 2.00% $4,613,000 $4,040,000 $285,000 $0 $0 $3,755,000
2009 BOND N Refunding Bonds 05/01/2009 05/01/2019 2.00% Y $2,125,000 $115,000 $115,000 $0 $0 $0
2016 BOND N Public Improvement 10/04/2016 02/15/2030 2.00% $20,290,000 $17,695,000 $1,305,000 $0 $0 $16,390,000
2015 BOND N Refunding Serial 07/29/2015 03/01/2030 2.00% Y $9,020,000 $7,785,000 $835,000 $0 $0 $6,950,000
Bonds
Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $29,925,000 $2,670,000 $0 $0 $0 $27,255,000
AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year $1,758,000 $38,105,000 $3,328,883 $0 $0 $0 $36,534,117
Page 86
TOWN OF Southold
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2019
EDP Code Amount
CASH:
On Hand 9Z2001 $4,481.31
Demand Deposits 9Z2011 $58,840,992.60
Time Deposits 9Z2021
Total $58,845,473.91
COLLATERAL:
- FDIC Insurance 9Z2014 $3,278,962.00
Collateralized with securities held in
possession of municipality or its agent 9Z2014A $55,562,030.60
Total $58,840,992.60
INVESTMENTS:
- Securities (450)
Book Value (cost) 9Z4501
Market Value at Balance Sheet Date 9Z4502
Collateralized with securities held in 9Z4504A
possession of municipality or its agent
- Repurchase Agreements (451)
Book Value (cost) 9Z4511
Market Value at Balance Sheet Date 9Z4512
Collateralized with securities held in 9Z4514A
possession of municipality or its agent
Page 87 OSC Municipality Code 470379000000
TOWN OF Southold
Bank Reconciliation
For the Fiscal Year Ending 2019
Include All Checking, Savings and C.D.Accounts
Bank Add: Less: Adjusted
Account Bank Deposit Outstanding Bank
Number Balance In Transit Checks Balance
*****-0320 $56,754 $0 $0 $56,754
*****-9677 $5,403,348 $0 $0 $5,403,348
*****-1052 $585,867 $0 $2,220 $583,647
*****-0040 $276,057 $0 $173,529 $102,529
*****-5725 $798,728 $0 $0 $798,728
*****-89-1 $51,049 $0 $0 $51,049
*****-ROT1 $7,350,570 $0 $0 $7,350,570
*****-5647 $8,896 $480 $0 $9,376
*****-DEPT $161,487 $0 $0 $161,487
*****-88-1 $167 $0 $0 $167
*****-0476 $3,613,698 $0 $0 $3,613,698
*****-0228 $540,629 $0 $0 $540,629
*****-0011 $1,513,490 $0 $0 $1,513,490
*****-9685 $1,455,289 $0 $0 $1,455,289
*****-89-2 $5,446 $0 $0 $5,446
*****-88-2 $62,170 $0 $0 $62,170
*****-0210 $145,301 $0 $0 $145,301
*****-0303 $1,524,498 $0 $0 $1,524,498
*****-3119 $3,311,441 $0 $0 $3,311,441
*****-0485 $3,753,480 $0 $0 $3,753,480
*****-99-2 $666,745 $0 $0 $666,745
*****-9707 $1,654,088 $0 $0 $1,654,088
*****-9812 $2,655,441 $0 $0 $2,655,441
*****-9804 $179,665 $0 $0 $179,665
*****-59-1 $100,113 $0 $0 $100,113
*****-9715 $32,054 $0 $0 $32,054
*****-9723 $436,696 $0 $0 $436,696
*****-9967 $710,412 $0 $0 $710,412
*****-9731 $4,805 $0 $0 $4,805
*****-9758 $46,566 $0 $0 $46,566
Page 88 OSC Municipality Code 470379000000
TOWN OF Southold
Bank Reconciliation
For the Fiscal Year Ending 2019
Include All Checking, Savings and C.D.Accounts
Bank Add: Less: Adjusted
Account Bank Deposit Outstanding Bank
Number Balance In Transit Checks Balance
*****-9766 $275,719 $0 $102,896 $172,823
*****-99-1 $404,567 $102,897 $0 $507,463
*****-0404 $0 $0 $0 $0
*****-ROT2 $17,983,687 $0 $0 $17,983,687
*****-4230 $461,159 $0 $0 $461,159
*****-OURT $97,841 $0 $0 $97,841
*****-0081 $66,666 $0 $0 $66,666
*****-ARK1 $74,986 $250 $2,522 $72,714
*****-ARK2 $216,040 $0 $0 $216,040
*****-PARK $19,593 $0 $9,302 $10,291
*****-ARK1 $6,070 $0 $2,550 $3,520
*****-ARK2 $164,034 $0 $0 $164,034
*****-ARK1 $45,671 $75,000 $114,257 $6,413
*****-ARK2 $637,353 $0 $75,000 $562,353
*****-ARK3 $6,601 $0 $83 $6,518
*****-8067 $609,620 $966 $0 $610,586
*****-7759 $155,596 $7,822 $0 $163,419
*****-0217 $3 $0 $0 $3
*****-IW D 1 $73,487 $0 $0 $73,487
*****-IW D2 $318,933 $0 $0 $318,933
*****-5021 $29,152 $0 $29,126 $26
*****-MOSQ $89,265 $0 $0 $89,265
Total Adjusted Bank Balance $58,516,922
Petty Cash $4,481.31
Adjustments $256.17
Total Cash 9ZCASH * $58,521,660
Total Cash Balance All Funds 9ZCASHB * $58,521,660
* Must be equal
Page 89 OSC Municipality Code 470379000000
TOWN OF Southold
Local Government Questionnaire
For the Fiscal Year Ending 2019
Response
1) Does your municipality have a written procurement policy? Yes
2) Have the financial statements for your municipality been independently audited? No
If not, are you planning on having an audit conducted? Yes
3) Does your local government participate in an insurance pool with other local Yes
governments?
4) Does your local government participate in an investment pool with other local No
governments?
5) Does your municipality have a Length of Service Award Program (LOSAP) No
for volunteer firefighters?
6) Does your municipality have a Capital Plan? Yes
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?
8) Have you had a change in chief executive or chief fiscal officer during the last No
year?
9) Has your Local Government adopted an investment policy as required by Yes
General Municipal Law, Section 39?
Page 90
TOWN OF Southold
Employee and Retiree Benefits
For the Fiscal Year Ending 2019
Total Full Time Employees ��
Total Part Time Employees:
Account Description Total #of Full #of Part #of Retirees
Code Expenditures Time Time
(All Funds) Employees Employees
9010 State Retirement System $1,894,010.0 230 20
90158LPolice and Fire Retirement $1,579,622.8 L:::::: 50
9025 Local Pension Fund
90308 Social Security $1,812,105.07 230 12
90408 Worker's Compensation $751,597.21 230 123
Insurance
9045 Life Insurance
90508L Unemployment Insurance $36,262.7 230 123
9055 Disability Insurance $6,690.9 23 30
9060 Hospital and Medical $7,773,852.5 20 13
(Dental)Insurance
9070 Union Welfare Benefits
90851 Supplemental Benefit Payment to
Disabled Fire Fighters
9189 Other Employee Benefits $17,183.5
Total $13,871,324.82
Computed Total From Financial $13,871,324.82
Section(comparative purposes only)
Page 91 OSC Municipality 470379000000
TOWN OF Southold
Energy Costs and Consumption
For the Fiscal Year Ending 2019
Energy Type Total Total Volume Units Of Alternative
Expenditures Measure Units Of
Measure
Gasoline $238,57 117,31 gallons
Diesel Fuel $300,62 148,49 gallons
Fuel Oil $50,86 21,992 gallons
Natural Gas $35,012 30,13 cubic feet HERMS
Electricity $351,07 1,812,90 kilowatt-hours
Coal tons
Propane $4,321 gallons
Page 92 OSC Municipality 470379000000
TOWN OF Southold
Financial Comments
For the Fiscal Year Ending 2019
(A) GENERAL
Adjustment Reason
Account Code A8015 Adjustments after submission
(B) GENERAL TOWN-OUTSIDE VG
Adjustment Reason
Account Code B8015 Adjustments after submission
(CL) REFUSE AND GARBAGE
Adjustment Reason
Account Code CL8015 Adjustments after submission
(DB) HIGHWAY-PART-TOWN
Adjustment Reason
Account Code DB8012 Adjustments after submission
(SR) REFUSE AND GARBAGE
Adjustment Reason
Account Code SR8015 Rounding
(SS) SEWER
Adjustment Reason
Account Code SS8012 Adjustment after submission
(H) CAPITAL PROJECTS
Adjustment Reason
Account Code H8012 Adjustment after submission
Account Code H8015 Adjustment after submission
Page 93 OSC Municipality Code 47(