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Home My WebLink About2018 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 12/31/2018 ************************************************************************************************************************************* 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 2017 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2018: (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 (V) DEBT SERVICE (W)GENERAL LONG-TERM DEBT All amounts included in this update document for 2017 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 2018 (A)GENERAL Balance Sheet Code Description 2017 Ed Co Assets Cash 14,852,950 A200 12,437,224 Cash In Time Deposits 6,120,727 A201 5,597,573 Petty Cash 561 A210 818 TOTAL Cash L 20,974,2 18,035,61� Accounts Receivable 1,004 A380 35,245 Due From State And Federal Government 15,393 A410 50,520 TOTAL State And Federal Aid Receivables 5,393 50,520 Due From Other Funds 260,193 A391 443,868 TOTAL Due From Other Funds 260,193 443,868 s Due From Other Governments 157,441 A440 1,548,137 LOTAL Due From Other Go EMP 1,548,137 Inventory Of Materials And Supplies 1,453 A445 7,165 Prepaid Expenses 715,706 A480 664,401 TOTAL Prepaid Expenses 664,401 TOTAL Assets and Deferred Outflows of Resources 20,784,951 Page 3 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Balance Sheet kode escrintQn " 2017 Ed Accounts Payable 320,941 A600 403,607 TOTAL 320,941 403,607 Accrued Liabilities 102,414 A601 464,380 TOTAL A�lities 102,414 464,380 Due To Other Funds 3,831,676 A630 2,759,555 TOTAL Due To Other Funds 2,759,555 Due To Other Governments A631 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 4,255,031 3,627,542 Deferred Inflows of Resources Deferred Inflow of Resources 7,381,170 A691 5,756,283 TOTAL Deferred Inflows of Resources 7,381,170 5,756,283 TOTAL Deferred Inflows of Resources 7,381,170 5,756,283 Fund Balance Not in Spendable Form 717,159 A806 671,566 TOTAL Nonspendable,� 717,159 671,566 Assigned Appropriated Fund Balance 1,025,000 A914 985,000 Assigned Unappropriated Fund Balance 370,368 A915 TAL Assigned Fund Balance ,368 985,000 Unassigned Fund Balance 8,376,699 A917 9,744,560 DOTAL Unassigned Fund Balance 8,376,699 9,744,560 TOTAL Fund Balance 10,489,227 11,401,126 TOTAL Liabilities, Deferred Inflows And Fund Balance 22,125,428 Page 4 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Description 2017 EdpCode 2018 Revenues Real Property Taxes 25,530,030 A1001 26,156,931 TOTAL Real Property Taxes 25,530,030 26,156,931 Other Payments In Lieu of Taxes 10,612 A1081 14,778 Interest&Penalties On Real Prop Taxes 74,096 A1090 49,688 TOTAL Real Property Tax Items 84,708 64,466 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 200 A1230 300 Clerk Fees 8,542 A1255 9,235 Other General Departmental Income 2,473 A1289 8,736 Police Fees 10,852 A1520 3,888 Charges-Programs For The Aging 182,906 A1972 184,800 Park And Recreational Charges 119,028 A2001 132,925 Special Recreational Facility Charges 15,227 A2025 Other Home&Community Services Income 44,085 A2189 49,110 TOTAL Departmental Income 383,314 388,994 General Services, Inter Government 92,746 A2210 209,138 Programs For Aging,Other Govts 56,420 A2351 38,167 TOTAL Intergovernmental Charges 149,166 247,305 Interest And Earnings 69,073 A2401 124,666 Rental of Real Property 151,137 A2410 152,808 TOTAL Use of Money And Property 220,210 277,474 Bingo Licenses 636 A2540 986 Dog Licenses 6,875 A2544 6,525 Permits,Other 340,336 A2590 498,610 TOTAL Licenses And Permits 347,846 506,121 Fines And Forfeited Bail 342,835 A2610 323,297 Forfeitures of Deposits A2620 250 TOTAL Fines And Forfeitures 342,835 323,547 Sales of Scrap&Excess Materials 5,575 A2650 625 Sales,Other 118 A2655 426 Insurance Recoveries 256,333 A2680 604,932 TOTAL Sale of Property And Compensation For Loss 262,027 605,983 Reimbursement of Medicare Part D Exp A2700 Refunds of Prior Year's Expenditures 234 A2701 13,060 Gifts And Donations 24,111 A2705 18,491 Unclassified(specify) 2,141 A2770 52,109 TOTAL Miscellaneous Local Sources 26,485 83,660 Interfund Revenues A2801 13,590 TOTAL Interfund Revenues 0 13,590 St Aid, Mortgage Tax 1,580,883 A3005 1,231,024 St Aid-Other(specify) 2,956 A3089 19,402 St Aid, Programs For Aging 123,287 A3772 17,678 St Aid,Youth Programs 20,500 A3820 17,464 Page 5 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Description EdpCod M018 Revenues St Aid Emergency Disaster Assistance A3960 18,930 1,727,E 1,304,499 Fed Aid Other Public Safety 45,420 A4389 20,267 Fed Aid, Programs For Aging 79,002 A4772 202,368 Fed Aid,Other Home&Community Cap -11,258 A4997 5,000 TOTAL Federal Aid 113,165 227,635 TOTAL Revenues 30,476,084 31,488,877 Interfund Transfers 32,450 A5031 200,528 TOTAL Interfund Transfers 32,450 200,528 TOTAL Other Sources 32,450 200,528 TOTAL Detail Revenues And Other Sources 30,508,534 31,689,404 Page 6 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Description 2017 _,MW@&MEEJ618 Expenditures Legislative Board, Pers Sery 144,040 A10101 154,733 Legislative Board,Contr Expend 208,813 A10104 151,994 TOTAL Legislative Board 352,85 306,727 Municipal Court, Pers Sery 548,311 A11101 573,354 Municipal Court, Equip&Cap Outlay 3,638 A11102 1,535 Municipal Court,Contr Expend 80,321 A11104 74,756 TOTAL Municipal Court 632,270 649,645 Supervisor,pers Sery 250,428 A12201 262,314 Supervisor,equip&Cap Outlay A12202 380 Supervisor,contr Expend 3,673 A12204 2,354 TOTAL Supervisor 254,101 265,047 Dir of Finance, Pers Sery 564,308 A13101 532,808 Dir of Finance, Equip&Cap Outlay 325 A13102 Dir of Finance,Contr Expend 23,557 A13104 31,696 TOTAL Dir of Finance 588,189 564,504 Auditor,Contr Expend 94,015 A13204 101,400 TOTAL Auditor 94,015 101,400 Tax Collection,pers Sery 116,590 A13301 127,933 Tax Collection,equip&Cap Outlay A13302 Tax Collection,contr Expend 19,175 A13304 18,852 TOTAL Tax Collection 135,765 146,785 Assessment, Pers Sery 463,070 A13551 495,642 Assessment, Equip&Cap Outlay 290 A13552 1,506 Assessment,Contr Expend 15,073 A13554 22,557 TOTAL Assessment 478,434 519,706 Credit Card Fees A13754 2,990 TOTAL Credit Card Fees 0 2,990 Clerk,pers Sery 318,333 A14101 362,166 Clerk,equip&Cap Outlay 318 A14102 Clerk,contr Expend 18,505 A14104 17,847 TOTAL Clerk 337,155 380,013 Law, Pers Sery 299,362 A14201 336,829 Law, Equip&Cap Outlay 250 A14202 300 Law,Contr Expend 66,300 A14204 69,659 TOTAL Law 365,912 406,788 Engineer, Pers Sery 190,896 A14401 233,406 Engineer, Equip&Cap Outlay 143 A14402 533 Engineer,Contr Expend 12,738 A14404 39,604 TOTAL Engineer 203,778 273,543 Records Mgmt, PerS.SerV. 88,951 A14601 94,850 Records Mgmt,Equip&Cap Outlay A14602 Records Mgmt,Contr Expend 494 A14604 668 TOTAL Records Mgmt 89,446 95,519 Public Works Admin, Pers Sery 217,196 A14901 222,256 Public Works Admin,Contr Expend 145 A14904 440 TOTAL Public Works Admin 217,341 222,696 Page 7 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Description ��NEdpCode - Expenditures Buildings,Pers Sery 813,236 A16201 985,387 Buildings,Equip&Cap Outlay 19,382 A16202 13,992 Buildings,Contr Expend 468,606 A16204 732,516 TOTAL Buildin 1,301,224 1,731,895 Central Garage,Contr Expend 12,331 A16404 20,492 1w Central Gara 12,331 20,492 Central Print&Mail,Equip&Cap Outlay 44,361 A16702 3,756 Central Print&Mail,contr Expend 26,724 A16704 30,038 71,085� Central Data Process,Pers Sery 225,022 A16801 233,853 Central Data Process&Cap Outlay 6,330 A16802 1,697 Central Data Process,Contr Expend 297,564 A16804 339,730 �ntral Data Process 91� Unallocated Insurance,Contr Expend 492,093 A19104 482,387 Municipal Assn Dues,Contr Expend 1,800 A19204 1,800 �unicipal As Judgements And Claims,Contr Expend A19304 80,631 WL Judgements And Clai 80,631 Payment of Mta Payroll Tax,contr Expend 50,585 A19804 52,252 WL Payment of Mta Payrol 52,252 Other General Government,Pers Sery 104,757 A19891 111,084 Other Gen Govt Support,Equip&Cap Outlay 15,180 A19892 16,097 Other Gen Govt Support,Contr Expend 477 A19894 357 TOTAL Other Gen Govt Support 127,538 TOTAL General Government Support 7,041,432 Public Safety Comm Sys, Pers Sery 977,740 A30201 1,033,661 Public Safety Comm Sys,Equip&Cap Outlay 35,698 A30202 52,651 Public Safety Comm Sys,Contr Expend 32,631 A30204 31,045 T Police,Pers Sery 8,115,565 A31201 8,398,451 Police,Equip&Cap Outlay 285,410 A31202 324,503 Police,Contr Expend 356,235 A31204 426,814 TOTAL 8,757,20 9,149,768� Traffic Control,Contr Expen 15,888 A33104 8,732 TOTAL Traffic Co 15,8 $� Fire,Contr Expend 117 A34104 77 Control of Animals,Contr Expend 226,651 A35104 231,651 FOTAL Control of Animal Examining Boards, Pers Sery 6,907 A36101 7,303 Examining Boards,Contr Expend 7,084 A36104 5,414 13,991 111111111SPOMMOMP , Page 8 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Descriotio &djo Expenditures Civil Defense,Contr Expend 39 A36404 20,004 TOTAL Civil Defens L20,004 TOTAL Public Safety 10,059,96� 10,540,307 Public Health, Equip&Cap Outlay A40102 Public Health,Contr Expend 300 A40104 300 TOT ublic HOW 300 Narcotic Guid Council,Contr Expend 33,000 A42104 43,000 TOTAL Narcotic Guid 33,000 43,000 TOTAL Health 33,300 43,300 Street Admin,Pers Sery 305,373 A50101 322,510 TOTAL Street Admin 305,373 322,510 Street Lighting,Pers Sery 68,598 A51821 74,123 Street Lighting,Equip&Cap Outlay 6,940 A51822 2,758 Street Lighting,Contr Expend 120,234 A51824 118,905 LOTAL M95,786 Off-Street Parking,Contr Expend 592 A56504 585 TOTAL Off-Street Parking TOTAL Transportation Publicity,Contr Expend 44,000 A64104 25,000 Programs For Aging,Pers Sery 1,039,656 A67721 1,073,187 Programs For Aging,Equip&Cap Outlay 2,950 A67722 1,992 Programs For Aging,Contr Expend 224,768 A67724 231,739 TOTAL Programs For Aging I'm,, TOTAL Economic Assistance And Opportunity 1,311,374 , Recreation Admini,Pers Sery 66,217 A70201 73,046 Recreation Admini,Equip&Cap Outlay 1,964 A70202 155 Recreation Admini,Contr Expend 97,785 A70204 99,259 TOTAL Recreation Admim 172,460 Special Rec Facility,Pers Sery 85,091 A71801 88,261 Special Rec Facility,Contr Expend 12,624 A71804 8,168 TOTAL Special Rec Facility Youth Prog,Pers Sery 24,290 A73101 31,177 Youth Prog,Contr Expend 2,673 A73104 7,940 TOTAL Youth Prog W 26,96 _V_39_,U Historian,Pers Sery 17,550 A75101 20,289 Historian,Equip&Cap Outlay 228 A75102 Historian,Contr Expend 856 A75104 1,311 18,63 21,600� Historical Property,Pers Sery 4,262 A75201 3,489 Historical Property,Contr Expend 167 A75204 Historical Property 3,489 Celebrations,Contr Expend 1,250 A75504 1,049 TOTAL Celebrations Mill EL_ 1,049 TOTAL Culture And Recreation 334,143 Page 9 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Results of Operation Code Description 2017 EdpCode 2018 Expenditures Environmental Control, Pers Sery 207,658 A80901 214,015 Environmental Control, Equip&Cap Outlay 377 A80902 Environmental Control,Contr Expend 30,276 A80904 26,656 TOTAL Environmental Control 238,3111 240,671 Shade Tree, Pers Sery 2,735 A85601 3,970 Shade Tree,Contr Expend 7,401 A85604 9,976 TOTAL Shade Tree 10,136_ 13,946 Conservation,Contr Expend 1,191 A87104 875 TOTAL Conservation 1,191 875 Fish And Game,Contr Expend 10,000 A87204 10,000 TOTAL Fish And Game 10,00 10,000 Cemetery,Contr Expend 6 A88104 6 TOTAL Cemetery 6 Misc Home&Comm Serv,Pers Sery 75,675 A89891 78,820 Misc Home&Comm Serv,Contr Expend 23,638 A89894 20,000 Misc Home&Comm Serv, Empl Bnfts A89898 TOTAL Misc Home&Comm Sery 98,820 TOTAL Home And Community Services 30 364,319 State Retirement System 1,081,950 A90108 1,062,802 Police&Firemen Retirement, Empl Bnfts 1,679,825 A90158 1,608,878 Social Security, Employer Cont 1,074,126 A90308 1,073,013 Worker's Compensation, Empl Bnfts 281,411 A90408 506,301 Unemployment Insurance, Empl Bnfts 23,580 A90508 17,601 Disability Insurance,Empl Bnfts 91,733 A90558 3,236 Hospital&Medical(dental)Ins, Empl Bnft 4,780,807 A90608 5,252,738 Other Employee Benefits(spec) 10,851 A90898 11,301 TOTAL Employee Benefits 9,024,282 9,535,870 Debt Principal,Serial Bonds 610,932 A97106 615,070 Debt Principal, Bond Anticipation Notes A97306 TOTAL Debt Principal 610,932 615,070 Debt Interest,Serial Bonds 140,115 A97107 152,062 Debt Interest,Bond Anticipation Notes A97307 10,208 TOTAL Debt Interest 140,115 162,269 TOTAL Expenditures 28,683,325 30,487,509 Transfers,Other Funds 146,431 A99019 312,693 TOTAL Operating Transfers 146,431 312,693 TOTAL Other Uses 146,431 312,693 TOTAL Detail Expenditures And Other Uses 28,829,756 30,800,202 Page 10 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 8,800,881 A8021 10,489,227 Prior Period Adj-Increase In Fund Balance 9,568 A8012 22,697 Prior Period Adj-Decrease In Fund Balance A8015 Restated Fund Balance-Beg of Year 8,810,449 A8022 10,511,924 ADD-REVENUES AND OTHER SOURCES 30,508,534 31,689,404 DEDUCT-EXPENDITURES AND OTHER USES 28,829,756 30,800,202 Fund Balance-End of Year 10,489,227 A8029 11,401,126 Page 11 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Budget Summary 2018 EdpCode 2019 Estimated Revenues Est Rev-Real Property Taxes 26,167,931 A1049N 27,661,824 Est Rev-Real Property Tax Items 72,500 A1099N 90,000 Est Rev-Non Property Tax Items 1,288,673 A1199N 1,288,673 Est Rev-Departmental Income 484,700 A1299N 410,400 Est Rev-Intergovernmental Charges 272,015 A2399N 556,077 Est Rev-Use of Money And Property 213,000 A2499N 218,500 Est Rev-Licenses And Permits 406,160 A2599N 439,670 Est Rev-Fines And Forfeitures 218,100 A2649N 260,100 Est Rev-Sale of Prop And Comp For Loss 127,500 A2699N 137,650 Est Rev-Miscellaneous Local Sources 317,908 A2799N 17,100 Est Rev-Interfund Revenues 80,000 A2801N 50,000 Est Rev-State Aid 1,510,000 A3099N 1,880,000 Est Rev-Federal Aid 54,326 A4099N 14,600 TOTAL Estimated Revenues 31,212,813 33,024,594 Estimated-Interfund Transfer 0 A5031 N Appropriated Fund Balance 1,025,000 A599N 985,000 TOTAL Estimated Other Sources 1,025,000 985,000 TOTAL Estimated Revenues And Other Sources 32,237,813 349009,594 Page 12 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (A)GENERAL Budget Summary 2018 EdpCode 2019 Appropriations App-General Government Support 7,082,512 A1999N 7,866,509 App-Public Safety 10,700,065 A3999N 10,476,720 App-Health 43,000 A4999N 43,300 App-Transportation 529,265 A5999N 553,772 App-Economic Assistance And Opportunity 1,422,980 A6999N 1,503,652 App-Culture And Recreation 406,425 A7999N 397,476 App-Home And Community Services 388,481 A8999N 387,214 App-Employee Benefits 10,222,855 A9199N 10,862,451 App-Debt Service 768,500 A9899N 1,278,500 TOTAL Appropriations 31,564,083 33,369,594 App-Interfund Transfer 673,730 A9999N 640,000 TOTAL Other Uses 673,730 640,000 TOTAL Appropriations And Other Uses 32,237,813 34,009,594 Page 13 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash In Time Deposits 1,243,072 B201 1,567,936 TOTAL Cash 1,243,072 1,567,936 Accounts Receivable 178,064 B380 178,772 TOTAL Other Receivables(net) 178,064 178,772 Due From State And Federal Government B410 23,091 TOTAL State And Federal Aid Receivables 0 23,091 Due From Other Funds 260,129 B391 221,140 TOTAL Due From Other Funds 260,129 221,140 Prepaid Expenses 39,149 B480 39,330 TOTAL Prepaid Expenses 39,149 39,330 TOTAL Assets and Deferred Outflows of Resources 1,720,413 2,030,268 Page 14 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Code Description A&01� Ed = 2018 Accounts Payable 7,064 B600 38,498 TOTAL Accounts Payable _.0�38,498 Accrued Liabilities 15,741 B601 100,411 TOTAL Accrued Liabilitie,A 100,411 Due To Other Funds 100,000 B630 100,117 TOTAL Due To Ot 100,117 TOTAL Liabillitim 239,026 Deferred Inflows of Resources Deferred Inflow of Resources 274,502 B691 263,385 TOTAL Deferred Inflows of Resources 21r4,502 263,385 TOTAL Deferred Inflows of Resources 274,502 263,385 Fund Balance Not in Spendable Form 39,149 B806 39,330 TOTAL Nonspendable Fund Balance 39,149 39,330 Assigned Appropriated Fund Balance 150,000 B914 140,000 Assigned Unappropriated Fund Balance 1,133,956 B915 1,348,527 TOTAL Assigned Fund Balance 1,283,956 1,488,527 TOTAL Fund Balance 1,323,105 1,527,857 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,720,413 2,030,268 Page 15 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description 2017 EdpCod IJEL018 Revenues Real Property Taxes 775,754 B1001 715,988 TOTAL Real Property Taxes 775,7 15,988 Other Payments In Lieu of Taxes 339 B1081 426 Interest&Penalties On Real Prop Taxes 9 B1090 9 TOTAL Real Property Tax Items 435 Franchises 744,285 B1170 696,633 TOTAL Non Property Tax Items 696,633 Other General Departmental Income 8,280 B1289 7,770 Safety Inspection Fees 635,382 B1560 697,484 Public Health Fees 16,950 B1601 14,999 Zoning Fees 90,000 B2110 118,155 Planning Board Fees 52,088 B2115 112,397 TOTAL Departmental Income 802,700 950,805 Interest And Earnings 3,946 B2401 10,532 TOTAL Use of Money And Property 3,946 10,532 Permits,Other 8,450 B2590 9,300 TOTAL Licenses And Permits 8,450 9,300 Sales,Other 150 B2655 TOTAL Sale of Property And Compensation For Loss 0 Refunds of Prior Year's Expenditures B2701 TOTAL Miscellaneous Local Sources 0 St Aid,State Revenue Sharing 88,328 B3001 88,328 St Aid,Other Aid(specify) B3089 23,091 111,419 2,495,112 Sources 2,495,112 Page 16 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description Expenditures Credit Card Fees B13754 4,615 Law, Pers Sery 141,148 B14201 143,734 Law,Contr Expend 81,215 B14204 27,141 TOTAL L 170,876 Unallocated Insurance,Contr Expend B19104 TOTAL 0 Payment of Mta Payroll Tax,Contr Expend 4,434 B19804 4,495 TOTAL Payment of 4,434 4,495 TOTAL General Government Sup 226,797 179,985 Safety Inspection, Pers Sery 498,818 B36201 569,003 Safety Inspection,Contr Expend 14,294 B36204 10,463 TOTAL Safety Inspec `"'""' 579,466 Misc Public Safety, Pers Sery 503 B39891 669 TOTAL Misc Public Safe tSEEMPERNIF� 669 TOTAL Public Safety V 1W 580,134 Zoning, Pers Sery 190,496 B80101 201,870 Zoning, Equip&Cap Outlay B80102 400 Zoning,Contr Expend 2,069 B80104 18,678 TOTAL Zoning -`c` 220,949 Planning,Pers Sery 441,502 B80201 484,732 Planning,Equip&Cap Outlay 960 B80202 766 Planning,Contr Expend 18,137 B80204 80,873 TOTAL Planning 460,599 566,371 TOTAL Home And Community Services 653,165 787,319 State Retirement, Empl Bnfts 164,142 B90108 156,617 Social Security,Empl Bnfts 96,337 B90308 100,760 Worker's Compensation, Empl Bnfts 14,262 B90408 17,745 Disability Insurance,Empl Bnfts 561 B90558 549 Hospital&Medical(dental)Ins, Empl Bnft 404,133 B90608 446,734 Other Employee Benefits(spec) 1,547 B90898 1,556 TOTAL Employee Benefits 680,983 723,961 TOTAL Expenditures 2,074,559 2,271,400 Transfers,Other Funds 15,000 B99019 18,960 TOTAL Operating Transfers 15,000 18,960 TOTAL Other Uses 15,000 18,960 TOTAL Detail Expenditures And Other Uses 2,089,559 2,290,360 Page 17 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 996,528 B8021 1,323,105 Prior Period Adj-Decrease In Fund Balance 7,826 B8015 Restated Fund Balance-Beg of Year 988,703 B8022 1,323,105 ADD-REVENUES AND OTHER SOURCES 2,423,961 2,495,112 DEDUCT-EXPENDITURES AND OTHER USES 2,089,559 2,290,360 Fund Balance-End of Year 1,323,105 B8029 1,527,857 Page 18 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Budget Summary Code Desc?R 2018 EdpCode 2019 Estimated Revenues Est Rev-Real Property Taxes 715,988 B1049N 724,246 Est Rev-Real Property Tax Items 200 B1099N 400 Est Rev-Non Property Tax Items 675,000 B1199N 675,000 Est Rev-Departmental Income 898,400 B1299N 1,022,700 Est Rev-Use of Money And Property 2,500 B2499N 5,000 Est Rev-Licenses And Permits 10,100 B2599N 108,500 Est Rev-State Aid 253,698 B3099N 238,703 TOTAL Estimated Revenues 2,555,886 2,774,549 Appropriated Fund Balance 150,000 B599N 140,000 TOTAL Estimated Other Sources 150,000 140,000 TOTAL Estimated Revenues And Other Sources 2,705,886 2,914,549 Page 19 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (B)GENERAL TOWN-OUTSIDE VG Budget Summary Code Dej"w 2018 EdpCode Appropriations App-General Government Support 270,347 B1999N 280,570 App-Public Safety 594,820 B3999N 665,095 App-Home And Community Services 1,017,330 B8999N 1,084,604 App-Employee Benefits 798,389 B9199N 856,780 TOTAL Appropriations 2,680,886 2,887,049 App-Interfund Transfer 25,000 B9999N 27,500 TOTAL Other Uses 25,000 27,500 TOTAL Appropriations And Other Uses 2,705,886 2,914,549 Page 20 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CD)SPECIAL GRANT Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash 69,772 CD200 161,805 TOTAL Cash 69,772 161,805 Due From Other Governments CD440 30,231 TOTAL Due From Other Governments 0 30,231 TOTAL Assets and Deferred Outflows of Resources 69,772 192,036 Page 21 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CD)SPECIAL GRANT Balance Sheet Code Description 2017 mpC Accounts Payable 12,575 CD600 37,193 TOTAL Accounts Payable 12,575 37,193 Due To Other Funds 106 CD630 955 TOTAL Due To Other Funds 106 955 TOTAL Liabilities 12,681 38,148 Deferred Inflows of Resources Deferred Inflow of Resources 57,091 CD691 153,888 TOTAL Deferred Inflows of Resources 57,091 153,888 TOTAL Deferred Inflows of Resources 57,091 153,888 TOTAL Liabilities, Deferred Inflows And Fund Balance 69,772 192,036 Page 22 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CD)SPECIAL GRANT Results of Operation Code Description 2017 jadpCodejW2018 Revenues Other General Department Inc CD1289 TOTAL Departmental Income 0 0 Refunds of Prior Year's Expenditures 66,001 CD2701 83,861 TOTAL Miscellaneous Local Sources 66,001 83,861 Fed Aid,Community Development Act 56,200 CD4910 81,545 TOTAL Federal Aid 56,200 81,545 TOTAL Revenues 122,201 165,407 TOTAL Detail Revenues And Other Sources 122,201 165,407 Page 23 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CD)SPECIAL GRANT Results of Operation Code Description od Expenditures Prov of Public Service,Contr Expen 122,201 CD86764 165,407 TOTAL Prov of Public Service TOTAL Home And Community Services 122, TOTAL Expenditures 122, TOTAL Detail Expenditures And Other Uses 122,20 Page 24 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CD)SPECIAL GRANT Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CD8021 Restated Fund Balance-Beg of Year CD8022 ADD-REVENUES AND OTHER SOURCES 122,201 165,407 DEDUCT-EXPENDITURES AND OTHER USES 122,201 165,407 Fund Balance-End of Year CD8029 Page 25 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CL)REFUSE AND GARBAGE Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash 116,453 CL200 219,966 Cash In Time Deposits 710,890 CL201 891,602 Petty Cash 550 CL210 465 TOTAL Cash 827,892 1,112,033 Accounts Receivable 66,721 CL380 96,709 TOTAL Other Receivables(net) 66,721 96,709 Due From State And Federal Government 18,897 CL410 31,953 TOTAL State And Federal Aid Receivables 18,897 31,953 Due From Other Funds 578,014 CL391 389,956 TOTAL Due From Other Funds 578,014 389,956 Due From Other Governments CL440 TOTAL Due From Other Governments 0 0 Inventory Of Materials And Supplies CL445 18,784 TOTAL Inventories 0 18,784 Prepaid Expenses 38,924 CL480 37,948 TOTAL Prepaid Expenses 38,924 37,948 TOTAL Assets and Deferred Outflows of Resources 1,530,448 1,687,383 Page 26 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CL)REFUSE AND GARBAGE Balance Sheet Code Description 2017 EdpCode 2018 Accounts Payable 189,202 CL600 233,594 TOTAL Accounts Payable 189,202 233,594 Accrued Liabilities 6,195 CL601 96,402 TOTAL Accrued Liabilities 6,195 96,402 Due To Other Funds 205 CL630 205 TOTAL Due To Other Funds 205 205 Due To Other Governments CL631 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 195,602 330,202 Deferred Inflows of Resources Deferred Inflow of Resources 577,243 CL691 518,275 TOTAL Deferred Inflows of Resources 577,243 518,275 TOTAL Deferred Inflows of Resources 577,243 518,275 Fund Balance Not in Spendable Form 38,924 CL806 56,732 TOTAL Nonspendable Fund Balance 38,924 56,732 Assigned Appropriated Fund Balance 60,000 CL914 60,000 Assigned Unappropriated Fund Balance 658,679 CL915 722,175 TOTALAssigned Fund Balance 718,679 782,175 Unassigned Fund Balance CL917 TOTAL Unassigned Fund Balance 0 0 TOTAL Fund Balance 757,603 838,907 TOTAL Liabilities,Deferred Inflows And Fund Balance 1,530,448 1,687,383 Page 27 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CL)REFUSE AND GARBAGE Results of Operation dpCodeAW2018 Revenues Real Property Taxes 1,813,927 CL1001 1,998,649 TOTAL Real Property Taxes 1,813,927 1,998,649 Refuse&Garbage Charges 1,536,162 CL2130 1,715,150 TOTAL Departmental Income 1,536,16 1,715,150 Misc Revenue,Other Govts CL2389 `OTAL Intergovernmental Charges Interest And Earnings 4,482 CL2401 26,067 Rental of Real Property CL2410 Sale of Scrap Materials 267,812 CL2650 253,428 Insurance Recoveries 1,088 CL2680 TOTAL Sale of Property And Compensation For Loss 253,428 Unclassified(specify) 175,101 CL2770 141,638 TOTAL Miscellaneous Loc 1 141,638 St Aid-Other Home And Community Service 24,947 CL3989 38,555 TOTAL State Aid Ew 38,555 TOTAL Revenues 4,173,487 Interfund Transfers CL5031 TOTAL Interfund Transfers �Wll 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 4,173,487 Page 28 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CL)REFUSE AND GARBAGE Results of Operation Code Description 2017 _,MWWJ�M018 Expenditures Administration-Personal Services CL17101 197,822 TOTAL Administration-Personal Services 197,822 Payment of Mta Payroll Tax,Contr Expend 3,580 CL19804 3,412 TOTAL Payment of Mta Payroll Tax , 3,412 TOTAL General Government Support 201,233 Refuse&Garbage, Pers Sery 1,011,967 CL81601 871,910 Refuse&Garbage,Equip Cap Outlay 1,264 CL81602 1,966 Refuse&Garbage,Contr Expend 1,559,355 CL81604 1,649,695 TOTAL Refuse&Garbage 2,572,586 2,523,571 TOTAL Home And Community Services 2,572,586 2,523,571 State Retirement Empl Bnfts 159,826 CL90108 152,473 Social Security Empl Bnfts 76,222 CL90308 76,759 Worker's Compensation, Empl Bnfts 88,208 CL90408 76,827 Unemployment Insurance, Empl Bnfts CL90508 Disability Insurance Empl Bnfts 321 CL90558 316 Hospital&Medical(dental)Ins, Empl Bnft 354,815 CL90608 365,672 Other Employee Benefits(spec) 891 CL90898 891 TOTAL Employee Benefits 680,28 672,938 Serial Bonds, Principal 561,939 CL97106 561,827 TOTAL Debt Principal 561,939 561,827 Debt Interest,Serial Bonds 91,109 CL97107 84,838 TOTAL Debt Interest 91,109 84,838 TOTAL Expenditures 3,909,498 4,044,408 Transfers,Other Funds 17,450 CL99019 18,960 TOTAL Operating Transfers 17,450 18,960 TOTAL Other Uses 17,450 18,960 TOTAL Detail Expenditures And Other Uses 3,926,948 4,063,368 Page 29 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CL)REFUSE AND GARBAGE Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CL8021 757,603 Prior Period Adj-Increase In Fund Balance 861,032 CL8012 Prior Period Adj-Decrease In Fund Balance CL8015 28,816 Restated Fund Balance-Beg of Year 861,032 CL8022 728,788 ADD-REVENUES AND OTHER SOURCES 3,823,519 4,173,487 DEDUCT-EXPENDITURES AND OTHER USES 3,926,948 4,063,368 Fund Balance-End of Year 757,603 CL8029 838,912 Page 30 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet Code Description Ed C =2018 Assets Cash In Time Deposits 16,245,171 CM201 16,972,519 TOTAL Cash swr 16,972,519 Accounts Receivable 1,457 CM380 4,044 TOTAL Other Receivables(net) 4,044 Due From State And Federal Government CM410 40,147 TOTAL State And Federal Aid Receivables 40,147 Due From Other Funds CM391 428,583 TOTAL Due From Other Funds 0 428,583 Due From Other Governments 1,176,681 CM440 794,694 TOTAL Due From Other Governments 1,176,681 794,694 Prepaid Expenses 6,911 CM480 6,749 TOTAL Prepaid Expenses 6,911 6,749 TOTAL Assets and Deferred Outflows of Resources 17,430,220 ' 18,246,737 Page 31 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet Code Description 2017 EdpCode 2018 Accounts Payable 2,787 CM600 14,114 TOTAL Accounts Payable 2,787 14,114 Accrued Liabilities CM601 10,835 TOTAL Accrued Liabilities 10,835 Due To Other Funds CM630 15,053 TOTAL Due To Other Funds 15,053 TOTAL Liabilities 40,002 Fund Balance Not in Spendable Form 6,911 CM806 6,749 TOTAL Nonspendable Fund Balance 6,749 Assigned Appropriated Fund Balance 9,930,000 CM914 9,954,084 Assigned Unappropriated Fund Balance 7,490,522 CM915 8,245,902 TOTAL Assigned Fund Balance 17,420,522 18,199,986 TOTAL Fund Balance 17,427,433 18,206,735 TOTAL Liabilities, Deferred Inflows And Fund Balance 17,430,220 185246,737 Page 32 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Pode Description �JLdpCode Revenues Misc Revenue,Other Govts 7,732,238 CM2389 8,097,019 TOTAL Intergovernmental Charges 7,732,238' 8,097,019 Interest And Earnings 46,862 CM2401 99,012 TOTAL Use of Money And Property 46,862 99,012 Refunds of Prior Year's Expenditures 4,032 CM2701 `OTAL Miscellaneous Local Sources 4,032 State Aid,Other CM3089 40,147 TOTAL State Aid TOTAL Revenues TOTAL Detail Revenues And Other Sources , Page 33 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Code Description 2017 EdpCode 2018 Expenditures Payment of Mta Payroll Tax,Contr Expend 608 CM19804 662 TOTAL Payment of Mta Payroll Tax 608 662 TOTAL General Government Support 608 662 Other Home And Community Service-Pers Sery 181,299 CM89891 207,457 Other Home&Comm-Equip&Cap Outlay 3,708,315 CM89892 5,377,956 Other Home And Community Service-Contr Exp 7,197 CM89894 26,907 Other Home And Community Service-Empl Bnft 34,469 CM89898 86,728 TOTAL Other Home And Community Service-Empl Bnft 3,931,281 5,699,048 TOTAL Home And Community Services 3,931,281 5,699,048 Serial Bonds, Principal 1,513,150 CM97106 1,473,913 TOTAL Debt Principal 1,513,150 1,473,913 Debt Interest,Serial Bonds 682,644 CM97107 708,003 TOTAL Debt Interest 682,644 708,003 TOTAL Expenditures 6,127,683 7,881,626 TOTAL Detail Expenditures And Other Uses 6,127,683 7,881,626 Page 34 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CM)MISCELLANEOUS SPECIAL REV Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 15,771,985 CM8021 17,427,433 Prior Period Adj-Increase In Fund Balance CM8012 424,750 Restated Fund Balance-Beg of Year 15,771,985 CM8022 17,852,183 ADD-REVENUES AND OTHER SOURCES 7,783,132 8,236,178 DEDUCT-EXPENDITURES AND OTHER USES 6,127,683 7,881,626 Fund Balance-End of Year 17,427,433 CM8029 18,206,735 Page 35 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CR)RECREATION Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash CR200 60,426 TOTAL Cash 0 60,426 Accounts Receivable CR380 122 TOTAL Other Receivables(net) 0 122 Due From Other Funds CR391 50,103 TOTAL Due From Other Funds 0 50,103 TOTAL Assets and Deferred Outflows of Resources 0 110,651 Page 36 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CR)RECREATION Balance Sheet jCode Descript 201�nLdpC= Due To Other Funds CR630 16,527 jft7 Fund Balance Assigned Unappropriated Fund Balance CR915 94,123 TOTAL Assigned Fund Balance 94,123 TOTAL Fund Balance 94,123 TOTAL Liabilities, Deferred Inflows And Fund Balance 110,651 Page 37 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CR)RECREATION Results of Operation Code Description WdpCodej Revenues Interest And Earnings CR2401 1,135 TOTAL Use of Money And Property 1,135 Unclassified(specify) CR2770 7,000 TOTAL Miscellaneous Local Sources 7,000 TOTAL Revenues 8,135 TOTAL Detail Revenues And Other Sources 8,135 Page 38 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CR)RECREATION Results of Operation Code Description 2017 EdpCode 2018 Other Uses Transfers,Other Funds CR99019 121,196 TOTAL Operating Transfers 0 121,196 TOTAL Other Uses 0 121,196 TOTAL Detail Expenditures And Other Uses 0 121,196 Page 39 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (CR)RECREATION Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CR8021 Prior Period Adj-Increase In Fund Balance CR8012 207,185 Restated Fund Balance-Beg of Year CR8022 207,185 ADD-REVENUES AND OTHER SOURCES 8,135 DEDUCT-EXPENDITURES AND OTHER USES 121,196 Fund Balance-End of Year CR8029 94,123 Page 40 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Balance Sheet Code Description ��[:E#Cod]n Assets Cash In Time Deposits 800,861 DB201 1,156,594 TOTAL Cash Accounts Receivable 174 DB380 1,033 ML Other Receivable Due From State And Federal Government 250,301 DB410 TOTAL State And Federal Aid Receivables Due From Other Funds 1,756,004 DB391 1,197,185 TOTAL Due From Other Funds 1,197,185 Due From Other Governments DB440 590,793 TOTAL Due From Other Governments 590,793 Inventory Of Materials And Supplies DB445 101,830 Inventories 830 Prepaid Expenses 79,313 DB480 75,247 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources Page 41 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Balance Sheet Code Description 2017 EdpCode 2018 Accounts Payable 80,732 DB600 52,444 TOTAL Accounts Payable 80,732 52,444 Accrued Liabilities 30,381 DB601 177,755 TOTAL Accrued Liabilities 30,381 177,755 Due To Other Funds 24,969 DB630 279,055 TOTAL Due To Other Funds 24,969 279,055 Due To Other Governments 160 DB631 160 TOTAL Due To Other Governments 160 160 TOTAL Liabilities 136,242 509,415 Deferred Inflows of Resources Deferred Inflow of Resources 1,672,277 DB691 1,189,727 TOTAL Deferred Inflows of Resources 1,672,277 1,189,727 TOTAL Deferred Inflows of Resources 1,672,277 1,189,727 Fund Balance Not in Spendable Form 79,313 DB806 177,077 TOTAL Nonspendable Fund Balance 79,313 177,077 Assigned Appropriated Fund Balance 60,000 DB914 75,000 Assigned Unappropriated Fund Balance 938,820 DB915 1,171,462 TOTAL Assigned Fund Balance 998,820 1,246,462 TOTAL Fund Balance 1,078,133 1,423,539 TOTAL Liabilities,Deferred Inflows And Fund Balance 2,886,652 3,122,681 Page 42 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description 2017 EdpCode 2018 Revenues Real Property Taxes 6,082,537 DB1001 6,088,491 TOTAL Real Property Taxes 6,082,537 6,088,491 Other Payments In Lieu of Taxes 2,660 DB1081 3,620 Interest&Penalties On Real Prop Taxes 68 DB1090 75 TOTAL Real Property Tax Items 2,728 3,695 Interest And Earnings 8,267 DB2401 22,445 TOTAL Use of Money And Property 8,267 22,445 Permits,Other 20,550 DB2590 86,660 TOTAL Licenses And Permits 20,550 86,660 Sales of Scrap&Excess Materials 1,786 DB2650 24,631 Insurance Recoveries 18,568 DB2680 743 TOTAL Sale of Property And Compensation For Loss 20,354 25,374 Refunds of Prior Year's Expenditures 254 DB2701 Unclassified(specify) 2 DB2770 TOTAL Miscellaneous Local Sources 256 0 St Aid,Other Aid(specify) 250,000 DB3089 St Aid,Consolidated Highway Aid 500,735 DB3501 590,793 St Aid,Other Transportation 96,005 DB3589 31,524 St Aid Emergency Disaster Assistance DB3960 TOTAL State Aid 846,740 622,317 Fed Aid, Emergency Disaster Assistance 703 DB4960 TOTAL Federal Aid 703 0 TOTAL Revenues 6,982,135 6,848,982 TOTAL Detail Revenues And Other Sources 6,982,135 6,848,982 Page 43 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description - 2017 EdpCode 2018 Expenditures Payment of Mta Payroll Tax,Contr Expend 7,414 DB19804 7,582 TOTAL Payment of M 7,414 7,582 TOTAL General Government Sup 7,414 7,582 Maint of Streets, Pers Sery 1,432,806 DB51101 1,643,337 Maint of Streets,Contr Expend 217,392 DB51104 222,325 TOTAL Maint of Streets 1,650,198 ' 1,865,662 Perm Improve Highway, Equip&Cap Outlay 596,740 DB51122 597,027 TOTAL Perm Improve Highway 596,74 597,027 Machinery,Pers Sery 342,846 DB51301 387,196 Machinery,Equip&Cap Outlay 105,048 DB51302 26,534 Machinery,Contr Expend 166,137 DB51304 189,779 TOTAL Machinery 614,031 603,510 Brush And Weeds, Pers Sery 215,766 DB51401 280,084 Brush And Weeds,Contr Expend 70,612 DB51404 72,643 TOTAL Brush And Weeds 286,378 352,727 Snow Removal, Pers Sery 189,600 DB51421 121,601 Snow Removal, Equip&Cap Outlay 10,280 DB51422 Snow Removal,Contr Expend 203,241 DB51424 147,724 TOTAL Snow Removal 269,325 TOTAL Transportation 3, ,688,250 State Retirement, Empl Bnfts 313,504 DB90108 304,542 Social Security, Empl Bnfts 164,400 DB90308 170,534 Worker's Compensation, Empl Bnfts 188,903 DB90408 165,501 Disability Insurance,Empl Bnfts 581 DB90558 576 Hospital&Medical(dental)Ins, Empl Bnft 1,150,852 DB90608 1,218,157 Other Employee Benefits(spec) 1,639 DB90898 1,591 TOTAL Employee Benefits 1,819,880 1,860,902 Debt Principal,Serial Bonds 121,281 DB97106 117,923 Debt Principal, Bond Anticipation Notes DB97306 TOTAL Debt Principal 121,281 �W17,923 Debt Interest,Serial Bonds 29,372 DB97107 34,101 TOTAL Debt Interest 29,37 34,101 TOTAL Expenditures 5,528,41 5,708,758 Transfers,Other Funds 1,035,205 DB99019 878,695 TOTAL Operating Transfers 1,035,205 878,695 TOTAL Other Uses 1,035,205 878,695 TOTAL Detail Expenditures And Other Uses 6,563,619 6,587,454 Page 44 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 909,618 DB8021 1,078,133 Prior Period Adj-Increase In Fund Balance DB8012 83,878 Prior Period Adj-Decrease In Fund Balance 250,000 DB8015 Restated Fund Balance-Beg of Year 659,618 DB8022 1,162,011 ADD-REVENUES AND OTHER SOURCES 6,982,135 6,848,982 DEDUCT-EXPENDITURES AND OTHER USES 6,563,619 6,587,454 Fund Balance-End of Year 1,078,133 DB8029 1,423,539 Page 45 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Budget Summary Code Description 2018 EdpCode 2019 Estimated Revenues Est Rev-Real Property Taxes 6,088,491 DB1049N 5,924,127 Est Rev-Real Property Tax Items 2,200 DB1099N 3,775 Est Rev-Use of Money And Property 5,575 DB2499N 7,500 Est Rev-Licenses And Permits 12,000 DB2599N 20,000 Est Rev-Sale of Prop And Comp For Loss 500 DB2699N 500 Est Rev-State Aid 516,559 DB3099N 597,026 TOTAL Estimated Revenues 6,625,325 6,552,928 Appropriated Fund Balance 60,000 DB599N 75,000 TOTAL Estimated Other Sources 60,000 75,000 TOTAL Estimated Revenues And Other Sources 6,685,325 6,627,928 Page 46 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (DB)HIGHWAY-PART-TOWN Budget Summary 2018 EdpCode 2019 Appropriations App-Transportation 3,668,750 DB5999N 3,728,233 App-Employee Benefits 1,974,575 DB9199N 2,232,195 App-Debt Service 160,000 DB9899N 212,500 TOTAL Appropriations 5,803,325 6,172,928 App-Interfund Transfer 882,000 DB9999N 455,000 TOTAL Other Uses 882,000 455,000 TOTAL Appropriations And Other Uses 6,685,325 6,627,928 Page 47 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (H)CAPITAL PROJECTS Balance Sheet Code Descrip �EE#Cod]n Assets Cash In Time Deposits 1,185,154 H2O1 4,041,145 TOTAL Cash 1 Accounts Receivable 151 H380 2,357 ML Other Receivable Due From State And Federal Government 3,666 H410 257,689 TOTAL State And Federal Aid Receivables Due From Other Funds 401,478 H391 495,835 TOTAL Due From Other Funds Due From Other Governments H440 59,371 TOTAL Due From Other Governments TOTAL Assets and Deferred Outflows of Resources 1,590,450 Page 48 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (H)CAPITAL PROJECTS Balance Sheet kode escrintinn E&I 20��M2018 Accounts Payable 271,215 H600 195,094 TOTAL 195,094 Accrued Liabilities H601 83,532 TOTAL A 0 83,532 Bond Anticipation Notes Payable 1,440,000 H626 8,180,000 TOTAL Notes Payabl 1,440,000 8,180,000 Due To Other Funds 128,666 H630 338,861 TOTAL Due To Other Funds 128,666 338,861 TOTAL Liabilities 1,839,881 8,797,487 Deferred Inflows of Resources Deferred Inflow of Resources H691 131,325 TOTAL Deferred Inflows of Resources 0 131,325 TOTAL Deferred Inflows of Resources 131,325 Fund Balance Assigned Appropriated Fund Balance H914 TOTAPKssigned Fund Balance Unassigned Fund Balance -249,431 H917 -4,072,414 TOTAL Unassigned Fund Balance -249,431 TOTAL Fund Balance -249,431 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,590,450 4,856,398 Page 49 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (H)CAPITAL PROJECTS Results of Operation Code Description 2017 EdpCod _2018 Revenues Misc Revenue,Other Govts 44,254 H2389 59,371 TOTAL Intergovernmental Charges 44,254 59,371 Interest And Earnings 933 H2401 7,207 TOTAL Use of Money And Property 933 7,207 Gifts And Donations 43,295 H2705 28,675 Premium&Accrued Interest On Obligations 9,534 H2710 52,679 TOTAL Miscellaneous Local Sources 52,829 �Ell 81,354 St Aid-Capital Projects H3097 281,522 TOTAL State Aid 0 281,522 TOTAL Revenues 98,016 429,455 Interfund Transfers 1,181,636 H5031 1,149,977 TOTAL Interfund Transfers 1,181,636 1,149,977 TOTAL Other Sources 1,181,636 1,149,977 TOTAL Detail Revenues And Other Sources 1,279,652 1,579,432 Page 50 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (H)CAPITAL PROJECTS Results of Operation Code DescridM Wd� Expenditures Fiscal Agents Fees,Contr Expend H13804 23,477 23,477 General Govt,Equip&Cap Outlay 551,826 H19972 4,269,858 TOTAL General Govt 551,82 4,269,858 TOTAL General Government Support ,8 4,293,335 Public Safety Cap Proj 727,517 H30972 137,207 TOTAL Public Safety Ca 137,207 TOTAL Public Safety 137,207 Perm Improve Highway,Equip&Cap Outlay 1,011,205 H51122 589,864 Other Transportation,Equip&Cap Outlay 439,086 H59892 119,909 119,909 709,773 Economic Dev,Equip&Cap Outlay 21,885 H64972 TOTAL Economic Dev 0 TOTAL Economic Assistance And Opportunity Parks,Equip&Cap Outlay H71102 114,236 TOTAL Parks 114,236 Sanitation,Equip&Cap Outlay 20,002 H87972 140,972 TOTAL Sanitation TOTAL Home And Community Services Debt Interest,Serial Bonds 25,297 H97107 6,892 YOTAL Debt Interest 25,297 6,892 TOTAL Expenditures 2,796,817 . 5,402,415 TOTAL Detail Expenditures And Other Uses 2,796,817 5,402,415 Page 51 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (H)CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,267,734 H8021 -249,431 Prior Period Adj-Increase In Fund Balance H8012 Prior Period Adj-Decrease In Fund Balance H8015 Restated Fund Balance-Beg of Year 1,267,734 H8022 -249,431 ADD-REVENUES AND OTHER SOURCES 1,279,652 1,579,432 DEDUCT-EXPENDITURES AND OTHER USES 2,796,817 5,402,415 Fund Balance-End of Year -249,431 H8029 -4,072,414 Page 52 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (K)GENERAL FIXED ASSETS Balance Sheet Code Description 2017 EdpCode 2018 Assets Land 132,365,494 K101 132,365,494 Buildings 28,614,945 K102 28,614,945 Improvements Other Than Buildings 18,425,529 K103 18,425,529 Machinery And Equipment 17,013,987 K104 17,013,987 Construction Work In Progress 2,464,790 K105 2,464,790 Infrastructure 85,556,742 K106 85,556,742 TOTAL Fixed Assets(net) 284,441,488 �nii 284,441,488 Deferred Outflows of Resources-Pensions K496 TOTAL Deferred Outflows dy Resources 0 0 TOTAL Assets and Deferred Outflows of Resources 284,441,488 284,441,488 Page 53 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (K)GENERAL FIXED ASSETS Balance Sheet Code Description 2017 EdpCode 2018 Liabilities,Deferred Inflows And Fund Balance Total Non-Current Govt Assets 284,441,448 K159 284,441,448 TOTAL Investments in Non-Current Government Assets 284,441,448 284,441,448 TOTAL Fund Balance 284,441,448 284,441,448 TOTAL 284,441,448 284,441,448 Page 54 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SF)FIRE PROTECTION Balance Sheet Code Descri do 20jjl& Ed C 2018 Assets Cash In Time Deposits 19,489 SF201 25,566 TOTAL Cash Ewr 25,566 Accounts Receivable SF380 6 TOTAL Other Receivables(net) 6 Due From Other Funds 215,683 SF391 165,312 TOTAL Due From Other Funds 215,683 165,312 TOTAL Assets and Deferred Outflows of Resources 235,172 190,885 Page 55 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SF)FIRE PROTECTION Balance Sheet Code Description 2017 EdpCode 2018 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 215,683 SF691 165,309 TOTAL Deferred Inflows of Resources 215,683 165,309 TOTAL Deferred Inflows of Resources 215,683 165,309 Fund Balance Assigned Unappropriated Fund Balance 6,352 SF915 12,440 TOTAL Assigned Fund Balance 6,352 12,440 TOTAL Fund Balance 6,352 12,440 TOTAL Liabilities,Deferred Inflows And Fund Balance 235,172 190,885 Page 56 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SF)FIRE PROTECTION Results of Operation Code Description EdpCodej Revenues Real Property Taxes 759,329 SF1001 785,267 TOTAL Real Property Taxes 75 Interest&Penalties On Real Prop Taxes 8 SF1090 10 TOTAL Real Property Tax Items 10 Interest And Earnings 334 SF2401 500 TOTAL Use of Money And Property TOTAL Revenues W77 TOTAL Detail Revenues And Other Sources 759,671 785,777 Page 57 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SF)FIRE PROTECTION Results of Operation Code Description 2017 EdpCode 2018 Expenditures Fire Protection, Contr Expend 765,752 SF34104 779,690 TOTAL Fire Protection 765,752 779,690 TOTAL Public Safety 765,752 779,690 Interfund Loans SF97957 TOTAL Debt Interest 0 0 TOTAL Expenditures 765,752 779,690 TOTAL Detail Expenditures And Other Uses 765,752 779,690 Page 58 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SF)FIRE PROTECTION Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 12,433 SF8021 6,352 Restated Fund Balance-Beg of Year 12,433 SF8022 6,352 ADD-REVENUES AND OTHER SOURCES 759,671 785,777 DEDUCT-EXPENDITURES AND OTHER USES 765,752 779,690 Fund Balance-End of Year 6,352 SF8029 12,440 Page 59 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SM)MISCELLANEOUS Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash 507,762 SM200 464,519 Cash In Time Deposits 99,893 SM201 298,868 Petty Cash 2,400 SM210 2,400 Cash From Obligations 320,125 SM220 TOTAL Cash 930,180 765,788 Accounts Receivable 56,484 SM380 48,304 TOTAL Other Receivables(net) 56,484 48,304 Due From State And Federal Government 41,797 SM410 23,211 TOTAL State And Federal Aid Receivables 41,797 23,211 Due From Other Funds 252,494 SM391 192,699 TOTAL Due From Other Funds 252,494 192,699 Prepaid Expenses 37,289 SM480 39,442 TOTAL Prepaid Expenses 37,289 39,442 TOTAL Assets and Deferred Outflows of Resources 1,318,243 1,069,444 Page 60 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SM)MISCELLANEOUS Balance Sheet Code Description 2017 EdpCode 2018 Accounts Payable 173,041 SM600 128,533 TOTAL Accounts Payable 173,041 128,533 Accrued Liabilities 112,984 SM601 128,274 TOTAL Accrued Liabilities 112,984 128,274 Revenue Anticipation Notes Payable 400,000 SM621 TOTAL Notes Payable 400,000 0 Other Liabilities 15,588 SM688 17,377 TOTAL Other Liabilities 15,588 17,377 Due To Other Governments 53 SM631 TOTAL Due To Other Governments 53 0 TOTAL Liabilities 701,666 274,184 Deferred Inflows of Resources Deferred Inflow of Resources 252,453 SM691 186,900 TOTAL Deferred Inflows of Resources 252,453 186,900 TOTAL Deferred Inflows of Resources 252,453 186,900 Fund Balance Not in Spendable Form 37,289 SM806 39,442 TOTAL Nonspendable Fund Balance 37,289 39,442 Assigned Unappropriated Fund Balance 326,835 SM915 568,918 TOTAL Assigned Fund Balance 326,835 568,918 TOTAL Fund Balance 364,124 608,360 TOTAL Liabilities,Deferred Inflows And Fund Balance 1,318,243 1,069,444 Page 61 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SM)MISCELLANEOUS Results of Operation ode Description EdpCode A11JEL0118 Revenues Real Property Taxes 897,137 SM1001 919,140 TOTAL AOIlVerty Taxes 897,1 919,140 Interest&Penalties On Real Prop Taxes 9 SM1090 10 TOTAL Real Property Tax Items 10 Other General Departmental Income 2,910,313 SM1289 2,969,635 �epartmenta� 2,910,313 2,969,635 Misc Revenue,Other Govts 94,404 SM2389 104,372 TOTAL Intergovernmental Charges 94,40 Interest And Earnings 442 SM2401 536 Commissions 1,145 SM2450 210 TOTAL Use of Money And Property Refunds of Prior Year's Expenditures 785 SM2701 120,246 Unclassified(specify) 56,764 SM2770 75 TOTAL Miscellaneous Local Sources 57,549 120,321 St Aid,Other Aid(specify) 2,030 SM3089 3,211 TOTAL State Aid 2,030 3,211 Federal Aid-Other 48,589 SM4089 175,526 TOTAL Federal Aid 175,526 TOTAL Revenues wM�q4,292,960 TOTAL Detail Revenues And Other Sources 4,292,960 Page 62 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SM)MISCELLANEOUS Results of Operation Code Description 2017 _,MWWJ�M018 Expenditures Treasurer,Contr Expend SM13254 TOTAL Treasurer 0 Other Gen Govt Support,Contr Expend 308,769 SM19894 275,721 TOTAL Other Gen Govt Support 308,7 275,721 TOTAL General Government Support 275,721 Insect Control, Pers Sery 38,757 SM40681 40,247 Insect Control,Contr Expend 21,453 SM40684 19,242 Insect Control,Empl Bnfts 9,694 SM40688 5,848 TOTAL Insect Control 69,904 65,337 TOTAL Health 69,904 65,337 Other Transportation, Pers Sery 1,543,653 SM56801 1,659,083 Other Transportation, Ewuip&Cap Outlay 621,529 SM56802 537,523 Other Transportation,Contr Expend 560,222 SM56804 529,313 Other Transportation, Empl Bnfts 522,349 SM56808 608,487 TOTAL Other Transportation 3,247,753 3,334,406 TOTAL Transportation 3,247,753 3,334,406 Misc Home&Comm Serv,Contr Expend 5,188 SM89894 TOTAL Misc Home&Comm Sery 5,188 0 TOTAL Home And Community Services 5,188 0 Debt Principal,Serial Bonds 324,000 SM97106 320,000 Debt Principal, Bond Anticipation Notes SM97306 TOTAL Debt Principal 324,000 320,000 Debt Interest,Serial Bonds 38,121 SM97107 28,961 Debt Interest,Bond Anticipation Notes SM97307 15,300 Debt Interest,Revenue Anticipation Notes SM97707 9,000 TOTAL Debt Interest 38,121 53,261 TOTAL Expenditures 3,993,735 4,048,725 TOTAL Detail Expenditures And Other Uses 3,993,735 4,048,725 Page 63 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SM)MISCELLANEOUS Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 504,553 SM8021 364,124 Prior Period Adj-Decrease In Fund Balance 158,311 SM8015 Restated Fund Balance-Beg of Year 346,242 SM8022 364,124 ADD-REVENUES AND OTHER SOURCES 4,011,617 4,292,960 DEDUCT-EXPENDITURES AND OTHER USES 3,993,735 4,048,725 Fund Balance-End of Year 364,124 SM8029 608,360 Page 64 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SP)PARK Balance Sheet Code Description 2017 Ed C Assets Cash In Time Deposits 1,566,246 SP201 1,510,727 Petty Cash 300 SP210 300 1,566,546 Due From Other Funds 214,710 SP391 156,151 TOTAL Due From 214,710 TOTAL Assets an�Wutflows of Resources 1,781,256 Page 65 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SP)PARK Balance Sheet jCode Description 201�NkpC Due To Other Governments SP631 390 TOTAL Due To Other Governments TOTAL Liabilities Deferred Inflows of Resources Deferred Inflow of Resources 214,710 SP691 156,151 TOTAL Deferred Inflows of Resources TOTAL Deferred Inflows of Resources Fund Balance Assigned Appropriated Fund Balance 472,083 SP914 462,083 Assigned Unappropriated Fund Balance 1,094,463 SP915 1,048,554 TOTAL Assigned Fund Balance 1,566,546 TOTAL Fund Balance 1,566,546 TOTAL Liabilities,Deferred Inflows And Fund Balance 1,781,256 1667,178 Page 66 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SP)PARK Results of Operation EdpCode A11JEL018 Revenues Real Property Taxes 925,247 SP1001 782,054 TOTAL�ity Taxes 782,054 Interest&Penalties On Real Prop Taxes 5 SP1090 4 TOTAL Real Property Tax Items 4 Other Culture&Recreation Income SP2089 26,255 �partmentalIncome JOE&— 26,255 Interest And Earnings 50,709 SP2401 56,504 Sales of Real Property 500 SP2660 Other Compensation For Loss SP2690 5,243 TOTAL Sale of Property And Compensation For Loss Unclassified(specify) 48,370 SP2770 40,025 TOTAL Miscellaneous Local Sources 48,37 TOTAL Revenues 1,024,831 TOTAL Detail Revenues And Other Sources 1,024,831 Page 67 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SP)PARK Results of Operation Code Description 2017 EdpCode 2018 Expenditures Parks, Pers Sery 419,770 SP71101 419,001 Parks, Equip&Cap Outlay 267,017 SP71102 72,029 Parks,Contr Expend 288,653 SP71104 389,487 Parks, Empl Bnfts 79,829 SP71108 85,476 TOTAL Parks 1,055,269 965,993 TOTAL Culture And Recreation 1,055,269 965,993 TOTAL Expenditures 1,055,269 965,993 TOTAL Detail Expenditures And Other Uses 1,055,269 965,993 Page 68 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SP)PARK Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,596,985 SP8021 1,566,546 Restated Fund Balance-Beg of Year 1,596,985 SP8022 1,566,546 ADD-REVENUES AND OTHER SOURCES 1,024,831 910,084 DEDUCT-EXPENDITURES AND OTHER USES 1,055,269 965,993 Fund Balance-End of Year 1,566,546 SP8029 1,510,638 Page 69 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SR)REFUSE AND GARBAGE Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash 105,395 SR200 36,853 Cash In Time Deposits 200,877 SR201 293,459 Petty Cash SR210 TOTAL Cash 306,272 330,312 Accounts Receivable SR380 TOTAL Other Receivables(net) 1� im 0 Due From State And Federal Government SR410 TOTAL State And Federal Aid Receivables 0 Due From Other Funds 234,994 SR391 172,611 TOTAL Due From Other Funds 234,9 172,611 Prepaid Expenses 22,449 SR480 21,669 TOTAL Prepaid Expenses 22,449 ' 21,669 TOTAL Assets and Deferred Outflows of Resources 563,715 524,592 Page 70 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SR)REFUSE AND GARBAGE Balance Sheet Code Description Accounts Payable 20,422 SR600 18,975 TOTAL Accounts Payable Accrued Liabilities SR601 7,316 TOTAL Accrued Liabilities Due To Other Funds SR630 TOTAL Due To Other Funds Due To Other Governments 573 SR631 TOTAL Due To Other Governments 0 TOTAL Liabilities 20,995 6,291 Deferred Inflows of Resources Deferred Inflow of Resources 234,994 SR691 172,611 TOTAL Deferred Inflows of Resources 234,994 172,611 TOTAL Deferred Inflows of Resources 234,994 172,611 Fund Balance Not in Spendable Form 22,449 SR806 21,669 TOTAL Nonspendable Fund Balance 22,449 21,669 Assigned Appropriated Fund Balance 237,355 SR914 279,724 Assigned Unappropriated Fund Balance 47,922 SR915 24,297 TOTAL Assigned Fund Balance 285,277 304,021 Unassigned Fund Balance SR917 TOTAL Unassigned Fund Balance 0 0 TOTAL Fund Balance 307,726 325,690 TOTAL Liabilities, Deferred Inflows And Fund Balance 563,715 92 Page 71 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SR)REFUSE AND GARBAGE Results of Operation de Description WdpCodeA Revenues Real Property Taxes 566,554 SR1001 855,586 TOTAL�ity Taxes Interest&Penalties On Real Prop Taxes SR1090 TOTAL Real Property Tax Items Refuse&Garbage Charges 56,146 SR2130 53,850 �6partmental Income Misc Revenue,Other Govts SR2389 TOTAL Intergovernmental Charges Interest And Earnings 4,036 SR2401 Rental of Real Property, Individuals SR2410 7,717 TOTAL Use of Money And Property Permits,Other SR2590 L Licenses And Permits Sales of Scrap&Excess Materials 19,021 SR2650 Insurance Recoveries SR2680 TOTAL Sale of Property And Compensation For Loss Unclassified(specify) 42 SR2770 WL Miscellaneous Local Sources AA St Aid,Other Aid(specify) 8,726 SR3089 State Aid Emergency Disaster SR3960 e m ovo —AnA nfh—Sources Page 72 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SR)REFUSE AND GARBAGE Results of Operation Code Description 2017 EdpCode 2018 Expenditures Payment of Mta Payroll Tax,contr Expend SR19804 TOTAL Payment of Mta Payroll Tax 0 0 TOTAL General Government Support 0 0 Refuse&Garbage,Pers Sery 280,797 SR81601 338,870 Refuse&Garbage,Equip&Cap Outlay SR81602 Refuse&Garbage,Contr Expend 416,755 SR81604 437,294 TOTAL Refuse&Garbage 697,552 776,164 TOTAL Home And Community Services 697,552 776,164 State Retirement, Empl Bnfts SR90108 Social Security, Empl Bnfts 17,229 SR90308 24,097 Worker's Compensation, Empl Bnfts 15,374 SR90408 13,109 Unemployment Insurance, Empl Bnfts 5,537 SR90508 Disability Insurance,Empl Bnfts 321 SR90558 831 Hospital&Medical(dental)Ins, Empl Bnft 85,395 SR90608 82,993 Other Employee Benefits(spec) 4,178 SR90898 2,041 TOTAL Employee Benefits 128,034 123,070 Debt Principal,Serial Bonds SR97106 Debt Principal, Bond Anticipation Notes SR97306 TOTAL Debt Principal 0 0 Debt Interest,Serial Bonds SR97107 Debt Interest,Bond Anticipation Notes SR97307 TOTAL Debt Interest 0 0 TOTAL Expenditures 825,586 899,235 Transfers,Other Funds SR99019 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 825,586 899,235 Page 73 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SR)REFUSE AND GARBAGE Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,340,568 SR8021 307,726 Prior Period Adj-Increase In Fund Balance SR8012 46 Prior Period Adj-Decrease In Fund Balance 861,781 SR8015 Restated Fund Balance-Beg of Year 478,787 SR8022 307,772 ADD-REVENUES AND OTHER SOURCES 654,525 917,152 DEDUCT-EXPENDITURES AND OTHER USES 825,586 899,235 Fund Balance-End of Year 307,726 SR8029 325,691 Page 74 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Balance Sheet Code Descri do Ed C Assets Cash In Time Deposits 66,208 SS201 49,274 TOTAL Cash Accounts Receivable 5 SS380 10 TOTAL Other Receivables(net) Due From Other Funds 17,180 SS391 15,645 TOTAL Due From Other Funds TOTAL Assets and Deferred Outflows of Resources Page 75 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Balance Sheet kode escrin Q " Accounts Payable 4,383 SS600 1,567 TOTAL 1,567 Accrued Liabilities 145 SS601 168 TOTAL A�iIlties 168 TOTAL Liabil 1,735 Deferred Inflows of Resources Deferred Inflow of Resources 17,100 SS691 32,625 TOTAL Deferred Inflows of Resources 32,625 TOTAL Deferred Inflows of Resources 17,10 32,625 Fund Balance Assigned Unappropriated Fund Balance 61,765 SS915 30,569 ned Fund Balance 30,569 TOTAL Fund Balance 61,765 30,569 TOTAL Liabilities,Deferred Inflows And Fund Balance M=1 83,39 64,929 Page 76 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Results of Operation Code Description EdpCod Revenues Real Property Taxes -18,168 SS1001 TOTAL Real Property Taxes Sewer Rents 32,364 SS2120 15,048 Sewer Charges 1,165 SS2122 1,545 TOTAL Departmental Income Interest And Earnings 47 SS2401 38 TOTAL Use of Money And Property TOTAL Revenues TOTAL Detail Revenues And Other Sources Page 77 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Results of Operation Code Description Expenditures Administration-Personal Services SS17101 5,019 TOTAL Administration-Personal Services Payment of Mta Payroll Tax,Contr Expend SS19804 17 TOTAL Payment of Mta Payroll Tax TOTAL General Government Support Sanitary Sewers,Contr Expend 3,789 SS81204 TOTAL Sanitary Sewe Sewage Treat Disp,Contr Expend 14,202 SS81304 33,779 Sewage Treat Disp, Empl Bnfts 292 SS81308 385 TOTAL Sewage Treat Disp 14,494 34,164 TOTAL Home And Community Services 18,283 34,164 Debt Principal,Serial Bonds 6,698 SS97106 6,267 TOTAL Debt Principal 6,698 6,267 Debt Interest,Serial Bonds 2,195 SS97107 2,359 TOTAL Debt Interest 2,359 TOTAL Expenditures 47,826 TOTAL Detail Expenditures And Other Uses 47,826 Page 78 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 73,533 SS8021 61,765 Prior Period Adj-Increase In Fund Balance SS8012 0 Restated Fund Balance-Beg of Year 73,533 SS8022 61,765 ADD-REVENUES AND OTHER SOURCES 15,408 16,630 DEDUCT-EXPENDITURES AND OTHER USES 27,176 47,826 Fund Balance-End of Year 61,765 SS8029 30,569 Page 79 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Budget Summary Code Description IV 2018 EdpCode 2019 Estimated Revenues Est Rev-Departmental Income 31,950 SS1299N 31,950 TOTAL Estimated Revenues 31,950 31,950 TOTAL Estimated Revenues And Other Sources 31,950 31,950 Page 80 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (SS)SEWER Budget Summary 2018 EdpCode 2019 Appropriations App-Home And Community Services 23,290 SS8999N 22,550 App-Debt Service 8,660 SS9899N 9,400 TOTAL Appropriations 31,950 31,950 TOTAL Appropriations And Other Uses 31,950 31,950 Page 81 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (TA)AGENCY Balance Sheet Code Description 2017 EdpCode 2018 Assets Cash 27,433,844 TA200 20,492,326 TOTAL Cash 27,433,844 20,492,326 Deferred Comp Plan Assets TA460 20,359,578 TOTAL Investments 0 20,359,578 Due From Other Funds 5,174 TA391 28,235 TOTAL Due From Other Funds 5,174 28,235 Miscellaneous Current Assets 62 TA489 TOTAL Other 62 0 TOTAL Assets and Deferred Outflows of Resources 27,439,080 40,880,139 Page 82 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (TA)AGENCY Balance Sheet Code Description 2017 EdpCode 2018 Due To Other Funds 110,430 TA630 446,994 TOTAL Due To Other Funds 110,430 446,994 Due To Other Governments 26,647,972 TA631 19,844,047 TOTAL Due To Other Governments 26,647,972 19,844,047 Deferred Compensation TA17 20,359,578 Guaranty&Bid Deposits 30,675 TA30 29,175 Other Funds(specify) 650,003 TA85 200,345 TOTAL Agency Liabilities 680,678 20,589,099 TOTAL Liabilities 27,439,080 40,880,139 TOTAL Liabilities,Deferred Inflows And Fund Balance 27,439,080 40,880,139 Page 83 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 Balance Sheet Code Description 2017 EdpCode 2018 Page 84 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 Balance Sheet Code Description 2017 EdpCode 2018 Page 85 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 Results of Operation Code Description 2017 EdpCode 2018 Page 86 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 Results of Operation Code Description 2017 EdpCode 2018 Page 87 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (V)DEBT SERVICE Analysis of Changes in Fund Balance Code Description 2017 EdpCode 2018 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year V8021 Restated Fund Balance-Beg of Year V8022 Fund Balance-End of Year V8029 Page 88 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2017 EdpCode 2018 Assets Total Non-Current Govt Liabilities 98,970,800 W129 90,664,426 TOTAL Provision To Be Made In Future Budgets 98,970,800 90,664,426 TOTAL Assets and Deferred Outflows of Resources 98,970,800 90,664,426 Page 89 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2018 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2017 EdpCode 2018 Bond Anticipation Notes Payable W626 TOTAL Notes Payable 0 0 Net Pension Liability-Proportionate Share 8,491,936 W638 3,399,584 Total OPEB Liability 48,179,307 W683 48,179,307 Compensated Absences 9,279,557 W687 9,160,535 TOTAL Other Liabilities 65,950,800 60,739,426 Bonds Payable 33,020,000 W628 29,925,000 TOTAL Bond And Long Term Liabilities 33,020,000 29,925,000 Deferred Inflows of Resources-Pensions W697 TOTAL Deferred Inflows of Resources 0 0 TOTAL Liabilities 98,970,800 90,664,426 TOTAL Liabilities 98,970,800 90,664,426 Page 90 OSC Municipality Code 470379000000 Office of the State Comptroller TOWN OF Southold 4/30/2019 Statement of Indebtedness For the Fiscal Year Ending 2018 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 2017 RAN E FIFD FEMA PROJECTS 02/07/2017 02/06/2018 2.25% $400,000 $400,000 $0 $0 $0 $0 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $400,000 $0 $0 $0 $0 $0 2018 BAN N CAPITAL PROJECTS 12/06/2018 09/25/2019 3.00% $6,740,000 $0 $0 $6,740,000 2017 BAN N Capital Improvements Y 12/12/2017 12/05/2019 3.00% $1,440,000 $1,440,000 $0 $0 $1,440,000 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $6,740,000 $1,440,000 $0 $0 $0 $0 $8,180,000 2016 BOND N Fishers Island Ferry 04/06/2016 04/01/2021 1.25% $550,000 $420,000 $130,000 $0 $0 $290,000 District 2016 BOND N Public Improvement 08/25/2016 08/15/2034 2.00% $4,613,000 $4,325,000 $285,000 $0 $0 $4,040,000 2009 BOND N Refunding Bonds 05/01/2009 05/01/2019 2.00% Y $2,125,000 $350,000 $235,000 $0 $0 $115,000 2016 BOND N Public Improvement 10/04/2016 02/15/2030 2.00% $20,290,000 $18,975,000 $1,280,000 $0 $0 $17,695,000 2015 BOND N Refunding Serial 07/29/2015 03/01/2030 2.00% Y $9,020,000 $8,630,000 $845,000 $0 $0 $7,785,000 Bonds 2004 BOND N Cutchogue Landfill N 07/22/2004 02/15/2018 1.201% Y $3,789,098 $320,000 $320,000 $0 $0 $0 Closure-EFC Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $33,020,000 $3,095,000 $0 $0 $0 $29,925,000 AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year $6,740,000 $34,860,000 $3,095,000 $0 $0 $0 $38,105,000 Page 91 TOWN OF Southold Schedule of Time Deposits and Investments For the Fiscal Year Ending 2018 EDP Code Amount CASH: On Hand 9Z2001 $5,609.23 Demand Deposits 9Z2011 $66,276,756.47 Time Deposits 9Z2021 Total $66,282,365.70 COLLATERAL: - FDIC Insurance 9Z2014 $12,225,535.21 Collateralized with securities held in possession of municipality or its agent 9Z2014A $54,051,221.26 Total $66,276,756.47 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 92 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2018 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-320 $27,862 $0 $0 $27,862 *****-9677 $3,308,228 $0 $0 $3,308,228 *****-1052 $13,894 $117 $12,635 $1,376 *****-0040 $100,000 $0 $0 $100,000 *****-5725 $790,082 $0 $0 $790,082 *****-89-1 $49,999 $0 $0 $49,999 *****-ROT $7,922,446 $0 $0 $7,922,446 *****-5647 $71,678 $0 $0 $71,678 *****-LERK $165,490 $0 $0 $165,490 *****-5688 $63 $0 $0 $63 *****-476 $3,552,495 $0 $0 $3,552,495 *****-228 $540,629 $0 $0 $540,629 *****-011 $1,504,449 $0 $0 $1,504,449 *****-9685 $1,562,602 $0 $0 $1,562,602 *****-89-2 $5,334 $0 $0 $5,334 *****-210 $161,805 $0 $0 $161,805 *****-0303 $4,341,496 $0 $0 $4,341,496 *****-3119 $6,516,802 $0 $0 $6,516,802 *****-485 $6,114,220 $0 $0 $6,114,220 *****-9707 $1,156,594 $0 $0 $1,156,594 *****-9812 $3,432,730 $0 $0 $3,432,730 *****-9804 $177,868 $0 $0 $177,868 *****-H7 $430,547 $0 $0 $430,547 *****-9715 $25,566 $0 $0 $25,566 *****-9723 $891,602 $0 $0 $891,602 *****-9967 $219,966 $0 $0 $219,966 *****-9731 $2,995 $0 $0 $2,995 *****-9758 $46,279 $0 $0 $46,279 *****-9766 $60,426 $0 $0 $60,426 *****-0099 $489,280 $0 $0 $489,280 Page 93 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2018 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-0404 $8,532 $0 $0 $8,532 *****-ROT2 $19,624,081 $0 $0 $19,624,081 *****-JUST $145,288 $0 $0 $145,288 *****-0081 $3,674 $0 $0 $3,674 *****-4230 $219,966 $0 $0 $219,966 *****-0024 $1,516 $0 $12 $1,505 *****-ARK1 $259,246 $900 $6,419 $253,727 *****-ARK2 $15,947 $0 $0 $15,947 *****-ARK1 $6,567 $0 $0 $6,567 *****-ARK2 $152,234 $0 $0 $152,234 *****-PARK $26,247 $0 $0 $26,247 *****-ARK1 $5,193 $0 $1,158 $4,035 *****-ARK2 $1,045,889 $0 $0 $1,045,889 *****-ARK3 $6,165 $0 $83 $6,081 *****-067 $455,938 $0 $0 $455,938 *****-7759 $200,645 $17,529 $0 $218,173 *****-5021 $8,010 $0 $8,000 $10 *****-217 $28 $0 $27 $1 *****-OSQ 1 $8,484 $0 $0 $8,484 *****-OSQ2 $80,695 $0 $0 $80,695 *****-IW D1 $31,746 $780 $0 $32,526 *****-IWD2 $2,788 $0 $0 $2,788 *****-I W D3 $293,459 $0 $0 $293,459 Total Adjusted Bank Balance $66,276,756 Petty Cash $5,609.23 Adjustments $.00 Total Cash 9ZCASH $66,282,366 Total Cash Balance All Funds 9ZCASHB $66,282,366 * Must be equal Page 94 OSC Municipality Code 470379000000 TOWN OF Southold Local Government Questionnaire For the Fiscal Year Ending 2018 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 No 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 95 TOWN OF Southold Employee and Retiree Benefits For the Fiscal Year Ending 2018 Total Full Time Employees: 325 Total Part Time Employees: 125 Account Description Total #of Full #of Part #of Retirees Code Expenditures Time Time (All Funds) Employees Employees 9010 State Retirement System $1,876,944.0 275 125 90158LPolice and Fire Retirement $1,608,877.8 L:::::: 50 9025 Local Pension Fund 90308 Social Security $1,614,433.71 325 12 90408 Worker's Compensation $812,952.80 325 12 Insurance 9045 Life Insurance 90508L Unemployment Insurance $20,060.4 32 [:: 12 9055 Disability Insurance $7,620.3 32 12 9060 Hospital and Medical $7,744,867.4 32 75 (Dental)Insurance 9070 Union Welfare Benefits 90851 Supplemental Benefit Payment to Disabled Fire Fighters 9189 Other Employee Benefits $17,908.51 32 Total $13,703,665.00 Computed Total From Financial $13,703,665.10 Section(comparative purposes only) Page 96 OSC Municipality 470379000000 TOWN OF Southold Energy Costs and Consumption For the Fiscal Year Ending 2018 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $222,49 108,122 gallons Diesel Fuel $375,33 158,381 gallons Fuel Oil $41,582 17,46 gallons Natural Gas $39,194 30,46 cubic feet Electricity $346,92 1,749,16 kilowatt-hours Coal tons Propane gallons Page 97 OSC Municipality 470379000000 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2018 (A) GENERAL Adjustment Reason Account Code A8012 Audit Adjustments Account Code A8015 Audit Adjustments (CL) REFUSE AND GARBAGE Adjustment Reason Account Code CL8015 Audit Adjustments (CR) RECREATION Adjustment Reason Account Code CR8012 NEW GUIDANCE RESULTED IN A NEW FUND DURING AUDIT- PREVIOULSY IN TA (CM) MISCELLANEOUS SPECIAL REV Adjustment Reason Account Code CM801,' Audit adjustments- New Housing Fund Revenue to date- previously in TA (DB) HIGHWAY-PART-TOWN Adjustment Reason Account Code DB8012 Audit adjustments (SR) REFUSE AND GARBAGE Adjustment Reason Account Code SR8012 AUDIT ADJUSTMENT (SS) SEWER Adjustment Reason Account Code SS8012 ROUNDING ADJ Page 98 OSC Municipality Code 47(