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Home My WebLink About2017 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 12/31/2017 ************************************************************************************************************************************* 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 2016 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2017: (A)GENERAL (B)GENERAL TOWN-OUTSIDE VG (CD)SPECIAL GRANT (CL)REFUSE AND GARBAGE (CM) MISCELLANEOUS SPECIAL REV (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 2016 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 7) Schedule of Other Post Employment Benefits (OPEB) 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 2017 (A)GENERAL Balance Sheet Code Description 2016 - Assets Cash 10,474,759 A200 14,852,950 Cash In Time Deposits 3,231,392 A201 6,120,727 Petty Cash 543 A210 561 TOT 13,706,694 20,974,238 Taxes Receivable,Current A250 10TAL Taxes Receivable(net) Accounts Receivable 97,457 A380 1,004 TOTAL Other Receivables(net) 97,45 004 Due From State And Federal Government 187,644 A410 15,393 TOTAL State And Federal Aid Receivables 187,644 15,393 Due From Other Funds 381,933 A391 260,193 TOTAL Due From Other 81,933 193 Due From Other Governments 1,284,255 A440 157,441 Inventory Of Materials And Supplies 1,474 A445 1,453 TAL InventoRell Prepaid Expenses 1,051,886 A480 715,706 �OTAL Prepaid Expenses kOTAL Assets and Defer du Page 3 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Balance Sheet Code Description 2 ®NNU2017 Accounts Payable 434,234 A600 320,941 TOTAL Accounts Payable 320,941 Accrued Liabilities A601 102,414 TOTAL Accrued Liabilities 102,414 Due To Other Funds 3,168,127 A630 3,831,676 TOTAL Due To Other Funds 3,168,127 3,831,676 Due To Other Governments 463 A631 TOTAL Due To Other Governments 463 0 TOTAL Liabilities 3,602,824 4,255,031 Deferred Inflows of Resources Deferred Inflow of Resources 4,307,637 A691 7,381,170 TOTAL Deferred Inflows of Resources 4,307,637 7,381,170 TOTAL Deferred Inflows of Resources 4,307,637 7,381,170 Fund Balance Not in Spendable Form 1,053,360 A806 717,159 TOTAL Nonspendable Fund Balance 1,053,360 717,159 Assigned Appropriated Fund Balance 1,375,000 A914 1,025,000 Assigned Unappropriated Fund Balance 373,307 A915 370,368 TOTAL Assigned Fund Balance 1,748,307 1,395,368 Unassigned Fund Balance 5,999,213 A917 8,376,699 TOTAL Unassigned Fund Balance 5,999,213 8,376,699 TOTAL Fund Balance 8,800,881 10,489,227 TOTAL Liabilities,Deferred Inflows And Fund Balance 16,711,342 22,125,428 Page 4 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation �Code Description - Revenues Real Property Taxes 23,991,479 A1001 25,530,030 TOTAL Real Property Taxes 2 25,� Other Payments In Lieu of Taxes 9,547 A1081 10,612 Interest&Penalties On Real Prop Taxes 66,019 A1090 74,096 �Wroperty Tax Items Non Prop Tax Dist By County 1,154,273 A1120 1,288,673 jOTAL Non Property Tax Items Treasurer Fees 350 A1230 200 Clerk Fees 9,463 A1255 8,542 Other General Departmental Income 2,348 A1289 2,473 Police Fees 4,362 A1520 10,852 Charges-Programs For The Aging 180,512 A1972 182,906 Park And Recreational Charges 117,339 A2001 119,028 Special Recreational Facility Charges 74,643 A2025 15,227 Other Home&Community Services Income 45,435 A2189 44,085 departmental Income 434,452 General Services, Inter Government 106,647 A2210 92,746 Programs For Aging,Other Govts 232,167 A2351 56,420 TOTAL Intergovernmental C 3 Interest And Earnings 47,758 A2401 69,073 Rental of Real Property 146,085 A2410 151,137 TOTAL Use of Money And Property Bingo Licenses 314 A2540 636 Dog Licenses 7,149 A2544 6,875 Permits,Other 338,425 A2590 340,336 M=renses And Permits 46 Fines And Forfeited Bail 343,332 A2610 342,835 Forfeitures of Deposits A2620 342,835 Sales of Scrap&Excess Materials 11,350 A2650 5,575 Sales,Other 355 A2655 118 Insurance Recoveries 180,985 A2680 256,333 �OTAL Sale of Property And Compensation For Loss 262,027 Reimbursement of Medicare Part D Exp A2700 Refunds of Prior Year's Expenditures 2,974 A2701 234 Gifts And Donations 19,170 A2705 24,111 Unclassified(specify) 2,038 A2770 2,141 Local Sources 26,485 Interfund Revenues 758 A2801 �OTAL Interfund Revenues 758 St Aid,Mortgage Tax 1,245,260 A3005 1,580,883 St Aid-Other(specify) 21,793 A3089 2,956 St Aid,Programs For Aging A3772 123,287 St Aid,Youth Programs 20,500 A3820 20,500 Page 5 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation Code Description 2016 EdpCode 2017 Revenues St Aid Emergency Disaster Assistance A3960 TOTAL State Aid 1,287,553 1,727,626 Fed Aid Other Public Safety 66,262 A4389 45,420 Fed Aid,Transp Cap Proj 14,894 A4597 Fed Aid,Programs For Aging A4772 79,002 Fed Aid,Disaster Assistance 170,204 A4785 Fed Aid,Other Home&Community Cap 63 A4997 -11,258 TOTAL Federal Aid 251,423 113,165 TOTAL Revenues 28,634,252 30,476,084 Interfund Transfers 345,268 A5031 32,450 TOTAL Interfund Transfers 345,268 32,450 TOTAL Other Sources 345,268 32,450 TOTAL Detail Revenues And Other Sources 28,979,520 30,508,534 Page 6 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation Code Description 2016 EdpCode 2017 Expenditures Legislative Board, Pers Sery 142,265 A10101 144,040 Legislative Board,Contr Expend 118,582 A10104 208,813 TOTAL Legislative Board 2 352,852 Municipal Court, Pers Sery 533,711 A11101 548,311 Municipal Court,Equip&Cap Outlay 14,328 A11102 3,638 Municipal Court,Contr Expend 74,518 A11104 80,321 TOTAL Municipal Court 622,556 632,270 Supervisor,pers Sery 252,153 A12201 250,428 Supervisor,equip&Cap Outlay 320 A12202 Supervisor,contr Expend 2,931 A12204 3,673 TOTAL Supervisor 255,403 254,101 Dir of Finance,Pers Sery 464,779 A13101 564,308 Dir of Finance,Equip&Cap Outlay 4,313 A13102 325 Dir of Finance,Contr Expend 24,346 A13104 23,557 TOTAL Dir of Finance 493,437 588,189 Auditor,Contr Expend 84,600 A13204 94,015 TOTAL Auditor 84,600 94,015 Tax Collection,pers Sery 119,693 A13301 116,590 Tax Collection,equip&Cap Outlay A13302 Tax Collection,contr Expend 20,398 A13304 19,175 TOTAL Tax Collection 140,091 135,765 Assessment,Pers Sery 458,098 A13551 463,070 Assessment,Equip&Cap Outlay 737 A13552 290 Assessment,Contr Expend 27,377 A13554 15,073 TOTAL Assessment 486,212 478,434 Clerk,pers Sery 345,107 A14101 318,333 Clerk,equip&Cap Outlay 1,160 A14102 318 Clerk,contr Expend 20,656 A14104 18,505 TOTAL Clerk 366,924 337,155 Law,Pers Sery 295,445 A14201 299,362 Law, Equip&Cap Outlay A14202 250 Law,Contr Expend 46,162 A14204 66,300 TOTAL Law 341,607 365,912 Engineer, Pers Sery 196,553 A14401 190,896 Engineer, Equip&Cap Outlay 933 A14402 143 Engineer,Contr Expend 9,169 A14404 12,738 TOTAL Engineer 206,655 203,778 Records Mgmt, PerS.SerV. 89,315 A14601 88,951 Records Mgmt, Equip&Cap Outlay 619 A14602 Records Mgmt,Contr Expend 3,864 A14604 494 TOTAL Records Mgmt 93,798 89,446 Public Works Admin, Pers Sery 202,845 A14901 217,196 Public Works Admin, Contr Expend 146 A14904 145 TOTAL Public Works Admin 202,991 217,341 Buildings, Pers Sery 791,724 A16201 813,236 Buildings, Equip&Cap Outlay 198,272 A16202 19,382 Page 7 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation Code Description 2016 E EdpCode 2017 Expenditures Buildings,Contr Expend 479,425 A16204 468,606 TOTAL Buildings 1,469,421 =on 1,301,224 Central Garage, Equip&Cap Outlay A16402 Central Garage,Contr Expend 14,904 A16404 12,331 TOTAL Central Garage 12,331 Central Print&Mail, Equip&Cap Outlay 45,993 A16702 44,361 Central Print&Mail,contr Expend 26,005 A16704 26,724 TOTAL Central Print&Mail 71,997 71,085 Central Data Process, Pers Sery 225,271 A16801 225,022 Central Data Process&Cap Outlay 5,260 A16802 6,330 Central Data Process,Contr Expend 296,165 A16804 297,564 TOTAL Central Data Process 526,69 528,916 Unallocated Insurance,Contr Expend 397,988 A19104 492,093 TOTAL Unallocated Insuranc 397,9 A92,091J Municipal Assn Dues,Contr Expend 1,800 A19204 1,800 TOTAL Municipal Assn Dues 1,80 Payment of Mta Payroll Tax,contr Expend 48,861 A19804 50,585 TOTAL Payment of Mta Payroll Tax Other General Government, Pers Sery 104,003 A19891 104,757 Other Gen Govt Support, Equip&Cap Outlay 15,090 A19892 15,180 Other Gen Govt Support,Contr Expend 4,882 A19894 477 TOTAL Other Gen Govt Support 123,975 120,414 TOTAL General Government Support 6,2105765 6,327,706 Public Safety Comm Sys, Pers Sery 921,454 A30201 977,740 Public Safety Comm Sys, Equip&Cap Outlay 15,837 A30202 35,698 Public Safety Comm Sys,Contr Expend 42,410 A30204 32,631 IOTA ublic Safety Comm Sys 1,046,069 Police,Pers Sery 7,964,962 A31201 8,115,565 Police, Equip&Cap Outlay 174,862 A31202 285,410 Police,Contr Expend 377,772 A31204 356,235 TOTAL Police ' 8,517,597 8,757,209 Traffic Control, Contr Expen 11,987 A33104 15,888 TOTAL Traffic Control 11,98 15,888 Fire,Contr Expend 77 A34104 117 TOTAL F 7 117 Control of Animals,Contr Expend 221,651 A35104 226,651 19TAL Control of Animal 226,651 Examining Boards,Pers Sery 6,857 A36101 6,907 Examining Boards,Contr Expend 6,051 A36104 7,084 A�xamining Boards 12,909 13,991 Civil Defense, Contr Expend 2,899 A36404 39 Mivil Defense 2,899 39 blic Safety 9,746,819 10,059,964 Public Health,Equip&Cap Outlay A40102 Page 8 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation Code DescriptigwcL. '® 2017 Expenditures Public Health,Contr Expend 300 A40104 300 TOTAL Public Health 300 Narcotic Guid Council,Contr Expend 33,000 A42104 33,000 TOTAL Narcotic Guid 33,000 33,000 TOTAL Health 33,300 33,300 Street Admin, Pers Sery 362,096 A50101 305,373 MILL Street Admin 362,0 305,A Street Lighting,Pers Sery 67,407 A51821 68,598 Street Lighting, Equip&Cap Outlay 5,462 A51822 6,940 Street Lighting,Contr Expend 113,901 A51824 120,234 TOTAL Street Lighting Off-Street Parking,Contr Expend 495 A56504 592 TOTAL Off-Street Parking TOTAL Transportation Publicity,Contr Expend 40,000 A64104 44,000 Programs For Aging,Pers Sery 1,028,948 A67721 1,039,656 Programs For Aging,Equip&Cap Outlay 8,204 A67722 2,950 Programs For Aging,Contr Expend 236,484 A67724 224,768 TOTAL Programs For Agin TOTAL Economic Assistance Recreation Admini,Pers Sery 100,729 A70201 66,217 Recreation Admini,Equip&Cap Outlay 2,891 A70202 1,964 Recreation Admini,Contr Expend 104,472 A70204 97,785 Special Rec Facility, Pers Sery 88,082 A71801 85,091 Special Rec Facility,Contr Expend 5,698 A71804 12,624 97,715 Youth Prog,Pers Sery 6,607 A73101 24,290 Youth Prog,Contr Expend 1,388 A73104 2,673 Historian,Pers Sery 19,673 A75101 17,550 Historian,Equip&Cap Outlay A75102 228 Historian,Contr Expend A75104 856 Historical Property,Pers Sery 4,000 A75201 4,262 Historical Property,Contr Expend 279 A75204 167 TOTAL Historical Property 4,279 Celebrations,Contr Expend A75504 1,250 p OTAL Celebrations TOTAL Culture And Recreation 333,819 V314,957 Environmental Control, Pers Sery 194,507 A80901 207,658 Environmental Control, Equip&Cap Outlay A80902 377 Environmental Control,Contr Expend 27,934 A80904 30,276 TOTAL Environmental Control38,311 Page 9 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Results of Operation Code Description 2016 EdpCode 2017 Expenditures Shade Tree, Pers Sery 2,279 A85601 2,735 Shade Tree,Contr Expend 10,218 A85604 7,401 TOTAL Shade Tree 12,497 10,136 Conservation,Contr Expend 1,098 A87104 1,191 TOTAL Conservation 1,098 1,191 Fish And Game,Contr Expend 30,000 A87204 10,000 TOTAL Fish And Game 30,000 10,000 Cemetery,Contr Expend 6 A88104 6 TOTAL Cemetery 6 6 Misc Home&Comm Serv, Pers Sery 63,143 A89891 75,675 Misc Home&Comm Serv,Contr Expend A89894 23,638 Misc Home&Comm Serv, Empl Bnfts A89898 TOTAL Misc Home&Comm Sery 63,143 99,314 TOTAL Home And Community Services 329,184 358,957 State Retirement System 1,141,073 A90108 1,081,950 Police&Firemen Retirement, Empl Bnfts 1,595,006 A90158 1,679,825 Social Security,Employer Cont 1,004,335 A90308 1,074,126 Worker's Compensation, Empl Bnfts 280,709 A90408 281,411 Unemployment Insurance, Empl Bnfts 14,679 A90508 23,580 Disability Insurance, Empl Bnfts 333,709 A90558 91,733 Hospital&Medical(dental)Ins, Empl Bnft 3,918,740 A90608 4,780,807 Other Employee Benefits(spec) 75,556 A90898 10,851 TOTAL Employee Benefits 8,363,806 9,024,2n Debt Principal,Serial Bonds 392,200 A97106 610,932 Debt Principal,Bond Anticipation Notes 230,061 A97306 TOTAL Debt Principal 6225261 6= Debt Interest,Serial Bonds 130,937 A97107 140,115 Debt Interest,Bond Anticipation Notes 9,519 A97307 TOTAL Debt Interest 140,456 140,115 TOTAL Expenditures 27,643,407 28,683,325 Transfers,Other Funds 647,186 A99019 146,431 TOTAL Operating Transfers 647,186 146,431 TOTAL Other Uses 647,186 146,431 TOTAL Detail Expenditures And Other Uses 28,290,594 28,829,756 Page 10 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 8,111,955 A8021 8,800,881 Prior Period Adj-Increase In Fund Balance A8012 9,568 Restated Fund Balance-Beg of Year 8,111,955 A8022 8,810,449 ADD-REVENUES AND OTHER SOURCES 28,979,520 30,508,534 DEDUCT-EXPENDITURES AND OTHER USES 28,290,594 28,829,756 Fund Balance-End of Year 8,800,881 A8029 10,489,227 Page 11 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Budget Summary o e DescriptiM 2017 EEdpCode 2018 Estimated Revenues Est Rev-Real Property Taxes 25,530,030 A1049N 26,167,931 Est Rev-Real Property Tax Items 72,500 A1099N 72,500 Est Rev-Non Property Tax Items 1,154,273 A1199N 1,288,673 Est Rev-Departmental Income 427,362 A1299N 484,700 Est Rev-Intergovernmental Charges 573,789 A2399N 272,015 Est Rev-Use of Money And Property 215,000 A2499N 213,000 Est Rev-Licenses And Permits 354,885 A2599N 406,160 Est Rev-Fines And Forfeitures 218,500 A2649N 218,100 Est Rev-Sale of Prop And Comp For Loss 127,500 A2699N 127,500 Est Rev-Miscellaneous Local Sources 3,050 A2799N 317,908 Est Rev-Interfund Revenues A2801 N 80,000 Est Rev-State Aid 1,397,850 A3099N 1,510,000 Est Rev-Federal Aid 57,400 A4099N 54,326 TOTAL Estimated Revenues 30,132,139 31,212,813 Estimated-Interfund Transfer 0 A5031 N 0 Appropriated Fund Balance 1,375,000 A599N 1,025,000 TOTAL Estimated Other Sources 1,375,000 1,025,000 TOTAL Estimated Revenues And Other Sources 31,507,139 32,237,813 Page 12 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (A)GENERAL Budget Summary 2017 EdpCode 2018 Appropriations App-General Government Support 6,630,107 A1999N 7,082,512 App-Public Safety 10,811,950 A3999N 10,700,065 App-Health 33,300 A4999N 43,000 App-Transportation 522,200 A5999N 529,265 App-Economic Assistance And Opportunity 1,485,540 A6999N 1,422,980 App-Culture And Recreation 364,075 A7999N 406,425 App-Home And Community Services 399,705 A8999N 388,481 App-Employee Benefits 9,755,000 A9199N 10,222,855 App-Debt Service 752,000 A9899N 768,500 TOTAL Appropriations 30,753,877 31,564,083 App-Interfund Transfer 753,262 A9999N 673,730 TOTAL Other Uses 753,262 673,730 TOTAL Appropriations And Other Uses 31,507,139 32,237,813 Page 13 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Code Des J 2017 Assets Cash In Time Deposits 770,155 B201 1,243,072 TOTAL Cash 770,155- 1,243,072 Accounts Receivable 171,102 B380 178,064 L Other Receivable 178,064 Due From State And Federal Government B410 TOTAL State And Federal Aid Receivables Due From Other Funds 187,507 B391 260,129 TOTAL Due From Other Funds Prepaid Expenses 76,476 B480 39,149 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources IM Page 14 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Code Description Accounts Payable 42,901 B600 7,064 TOTAL Accounts Payable = 64 Accrued Liabilities B601 15,741 TOTAL Accrued Liabilitie 1 Due To Other Funds B630 100,000 100,000 42,901 MV 122,806 Deferred Inflows of Resources Deferred Inflow of Resources 165,811 B691 274,502 TOTAL Deferred Inflows of Resources 165,811 274,502 TOTAL Deferred Inflows of Resources 165,811 274,502 Fund Balance Not in Spendable Form 76,476 B806 39,149 TOTAL Nonspendable Fund Balance 39,149 Assigned Appropriated Fund Balance 135,000 B914 150,000 Assigned Unappropriated Fund Balance 785,052 B915 1,133,956 TOTAL Assigned Fund Balance 920,052 1,283,956 TOTAL Fund Balance 996,528 1,323,105 TOTAL Liabilities,Deferred Inflows And Fund Balance 1,205,240 1,720,413 Page 15 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description -`2017 Revenues Real Property Taxes 481,428 B1001 775,754 TOTAL Real Property Taxes 81,4 775,754 Other Payments In Lieu of Taxes 202 B1081 339 Interest&Penalties On Real Prop Taxes 7 B1090 9 TOTAL Real Property Tax Items 348 Franchises 668,039 B1170 744,285 TOTAL Non Property Tax Items 668,039� 744,285 Other General Departmental Income 7,920 B1289 8,280 Safety Inspection Fees 569,287 B1560 635,382 Public Health Fees 16,164 B1601 16,950 Zoning Fees 91,000 B2110 90,000 Planning Board Fees 60,639 B2115 52,088 TOTAL Departmental Income 745,011 802,700 Interest And Earnings 2,033 B2401 3,946 TOTAL Use of Money And Property 2,033 3,946 Permits,Other 11,000 B2590 8,450 TOTAL Licenses And Permits 11,000 8,450 Sales,Other 30 B2655 150 TOTAL Sale of Property And Compensation For Loss 150 Refunds of Prior Year's Expenditures 2,685 B2701 TOTAL Miscellaneous Local Sources 2,68 0 St Aid,State Revenue Sharing 88,328 B3001 88,328 St Aid,Planning Studies 405 B3902 TOTAL State Aid TOTAL Revenues Interfund Transfers B5031 TOTAL Interfund Transfers 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 2,423,961 Page 16 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description E 2016 EdpCode 2017 Expenditures Law, Pers Sery 93,969 B14201 141,148 Law,Contr Expend 54,047 B14204 81,215 TOTAL Law 148,016 222,363 Payment of Mta Payroll Tax,Contr Expend 4,537 B19804 4,434 TOTAL Payment of Mta Payroll Tax 4,537 4,434 TOTAL General Government Support 152,553 226,797 Safety Inspection, Pers Sery 549,225 B36201 498,818 Safety Inspection, Equip&Cap Outlay B36202 Safety Inspection,Contr Expend 17,086 B36204 14,294 TOTAL Safety Inspection 566,311 513,112 Misc Public Safety, Pers Sery 931 B39891 503 TOTAL Misc Public Safety 931 503 TOTAL Public Safety 567,242 513,615 Zoning, Pers Sery 199,253 B80101 190,496 Zoning,Equip&Cap Outlay 535 B80102 Zoning,Contr Expend 6,785 B80104 2,069 TOTAL Zoning 206,572 192,565 Planning,Pers Sery 521,866 B80201 441,502 Planning,Equip&Cap Outlay 607 B80202 960 Planning, Contr Expend 22,203 B80204 18,137 TOTAL Planning 544,675 460,599 TOTAL Home And Community Services 751,247 653,165 State Retirement, Empl Bnfts 184,666 B90108 164,142 Social Security, Empl Bnfts 103,927 B90308 96,337 Worker's Compensation, Empl Bnfts 14,227 B90408 14,262 Disability Insurance, Empl Bnfts 33,310 B90558 561 Hospital&Medical(dental)Ins, Empl Bnft 317,878 B90608 404,133 Other Employee Benefits(spec) 10,979 B90898 1,547 TOTAL Employee Benefits 664,988 680,983 TOTAL Expenditures 2,136,030 2,074,559 Transfers,Other Funds 15,000 B99019 15,000 TOTAL Operating Transfers 15,000 15,000 TOTAL Other Uses 15,000 15,000 TOTAL Detail Expenditures And Other Uses 2,1519030 2,089,559 Page 17 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Analysis of Changes in Fund Balance Code Description 2016 j EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,148,392 B8021 996,528 Prior Period Adj-Decrease In Fund Balance B8015 7,826 Restated Fund Balance-Beg of Year 1,148,392 B8022 988,703 ADD-REVENUES AND OTHER SOURCES 1,999,167 2,423,961 DEDUCT-EXPENDITURES AND OTHER USES 2,151,030 2,089,559 Fund Balance-End of Year 996,528 B8029 1,323,105 Page 18 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Budget Summary o e DescriptiCh 2017 EdpCode 2018 Estimated Revenues Est Rev-Real Property Taxes 775,754 B1049N 715,988 Est Rev-Real Property Tax Items 200 B1099N 200 Est Rev-Non Property Tax Items 625,000 B1199N 675,000 Est Rev-Departmental Income 768,600 B1299N 898,400 Est Rev-Use of Money And Property 2,500 B2499N 2,500 Est Rev-Licenses And Permits 11,400 B2599N 10,100 Est Rev-State Aid 113,328 B3099N 253,698 TOTAL Estimated Revenues 2,296,782 2,555,886 Appropriated Fund Balance 135,000 B599N 150,000 TOTAL Estimated Other Sources 135,000 150,000 TOTAL Estimated Revenues And Other Sources 2,431,782 2,705,886 Page 19 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (B)GENERAL TOWN-OUTSIDE VG Budget Summary 2017 J EdpCode 2018 Appropriations App-General Government Support 241,750 B1999N 270,347 App-Public Safety 568,770 B3999N 594,820 App-Home And Community Services 766,262 B8999N 1,017,330 App-Employee Benefits 840,000 B9199N 798,389 TOTAL Appropriations 2,416,782 2,680,886 App-Interfund Transfer 15,000 B9999N 25,000 TOTAL Other Uses 15,000 25,000 TOTAL Appropriations And Other Uses 2,431,782 2,705,886 Page 20 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CD)SPECIAL GRANT Balance Sheet Code Descriptior 2016 - Assets Cash 69,130 CD200 69,772 TOTAL Cash 69,130 - 69,772 Due From State And Federal Government 31,078 CD410 TOTAL State And Federal 31,078 0 TOTAL Assets and Deferred Outfl 100,208 69,772 Page 21 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CD)SPECIAL GRANT Balance Sheet Code Description 2016 Ed Accounts Payable 10,000 CD600 12,575 TOTAL Accounts Payable 10,000 Due To Other Funds 371 CD630 106 TOTAL Due To Other Funds 371 TOTAL Liabilities 10,371 Deferred Inflows of Resources Deferred Inflow of Resources 89,838 CD691 57,091 TOTAL Deferred Inflows of Resources 89,838 TOTAL Deferred Inflows of Resources 89,838 TOTAL Liabilities, Deferred Inflows And Fund Balance 100,208 Page 22 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CD)SPECIAL GRANT Results of Operation Code Description 2016 EdpCode 2017 Revenues Refunds of Prior Year's Expenditures CD2701 66,001 TOTAL Miscellaneous Local Sources 0 66,001 Fed Aid,Community Development Act 93,614 CD4910 56,200 TOTAL Federal Aid 93,614 56,200 TOTAL Revenues 93,614 122,201 TOTAL Detail Revenues And Other Sources 93,614 122,201 Page 23 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CD)SPECIAL GRANT Results of Operation Code Description ®L 2017 Expenditures Prov of Public Service,Contr Expen 93,614 CD86764 122,201 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 2017 (CD)SPECIAL GRANT Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CD8021 Restated Fund Balance-Beg of Year CD8022 ADD-REVENUES AND OTHER SOURCES 93,614 122,201 DEDUCT-EXPENDITURES AND OTHER USES 93,614 122,201 Fund Balance-End of Year CD8029 Page 25 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CL)REFUSE AND GARBAGE Balance Sheet Code Description 2016 EdpCode 2017 Assets Cash CL200 116,453 Cash In Time Deposits CL201 710,890 Petty Cash CL210 550 TOTAL Cash 0 827,892 Accounts Receivable CL380 66,721 TOTAL Other Receivables(net) = 0 66,721 Due From State And Federal Government CL410 18,897 TOTAL State And Federal Aid Receivables Due From Other Funds CL391 578,014 TOTAL Due From Other Funds Due From Other Governments CL440 TOTAL Due From Other Governments Prepaid Expenses CL480 38,924 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources Page 26 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CL)REFUSE AND GARBAGE Balance Sheet Code Description Accounts Payable CL600 189,202 TOTAL Accounts Payable Accrued Liabilities CL601 6,195 TOTAL Accrued Liabilities Due To Other Funds CL630 205 TOTAL Due To Other Funds Due To Other Governments CL631 TOTAL Due To Other Governments 0 0 TOTAL Liabilities 0 195,602 Deferred Inflows of Resources Deferred Inflow of Resources CL691 577,243 TOTAL Deferred Inflows of Resources 0 1111111SPEMS77,243 TOTAL Deferred Inflows of Resources 577,243 Fund Balance Not in Spendable Form CL806 38,924 TOTAL Nonspendable Fund Balance 38,924 Assigned Appropriated Fund Balance CL914 60,000 Assigned Unappropriated Fund Balance CL915 658,679 TOTAL Assigned Fund Balance 718,679 Unassigned Fund Balance CL917 TOTAL Unassigned Fund Balance 0 0 TOTAL Fund Balance 0 757,603 TOTAL Liabilities,Deferred Inflows And Fund Balance 0 1,530,448 Page 27 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CL)REFUSE AND GARBAGE Results of Operation �Code Description 1 017 Revenues Real Property Taxes CL1001 1,813,927 TOTAL Real Property Taxes 1,813,927 Refuse&Garbage Charges CL2130 1,536,162 TOTAL Departmental Income 1,536,162 Misc Revenue,Other Govts CL2389 Itergovernmental Charges Interest And Earnings CL2401 4,482 Rental of Real Property CL2410 TOTAL Use of Money And Property Sale of Scrap Materials CL2650 267,812 Insurance Recoveries CL2680 1,088 �W Property And Compensation For Loss Unclassified(specify) CL2770 175,101 TOTAL Miscellaneus.60siksources 175,101 St Aid-Other Home And Community Service CL3989 24,947 TOTAL State 24,947 TOTAL Reven 3,823,519 Interfund Transfers CL5031 TOTAL Interfund Transfers 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 3,823,519 Page 28 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CL)REFUSE AND GARBAGE Results of Operation Code Description F-- 2016 EdpCode 2017 Expenditures Payment of Mta Payroll Tax,Contr Expend CL19804 3,580 TOTAL Payment of Mta Payroll Tax 0 3,580 TOTAL General Government Support 0 3,580 Refuse&Garbage, Pers Sery CL81601 1,011,967 Refuse&Garbage, Equip Cap Outlay CL81602 1,264 Refuse&Garbage,Contr Expend CL81604 1,559,355 TOTAL Refuse&Garbage 0 2,572,586 TOTAL Home And Community Services 0 2,572,586 State Retirement Empl Bnfts CL90108 159,826 Social Security Empl Bnfts CL90308 76,222 Worker's Compensation, Empl Bnfts CL90408 88,208 Unemployment Insurance, Empl Bnfts CL90508 Disability Insurance Empl Bnfts CL90558 321 Hospital&Medical(dental)Ins, Empl Bnft CL90608 354,815 Other Employee Benefits(spec) CL90898 891 TOTAL Employee Benefits 0 680,284 Serial Bonds, Principal CL97106 561,939 TOTAL Debt Principal 561,939 Debt Interest,Serial Bonds CL97107 91,109 TOTAL Debt Interest 91,109 TOTAL Expenditures 3,909,498 Transfers,Other Funds CL99019 17,450 TOTAL Operating Transfers 0 17JAL TOTAL Other Uses n im TOTAL Detail Expenditures And Other Uses 3,926,0 Page 29 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CL)REFUSE AND GARBAGE Analysis of Changes in Fund Balance Code Description 2016 jEdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CL8021 Prior Period Adj-Increase In Fund Balance CL8012 861,032 Restated Fund Balance-Beg of Year CL8022 861,032 ADD-REVENUES AND OTHER SOURCES 3,823,519 DEDUCT-EXPENDITURES AND OTHER USES 3,926,948 Fund Balance-End of Year CL8029 757,603 Page 30 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet Code DesdUbtion 2016 2017 Assets Cash In Time Deposits 14,960,071 CM201 16,245,171 TOTAL Cash 14,960,0 16,245,171 Accounts Receivable 11,473 CM380 1,457 L Other Receivable 11,4 Due From State And Federal Government CM410 TOTAL State And Federal Aid Receivables Due From Other Governments 836,401 CM440 1,176,681 TOTAL Due From Other Governments Prepaid Expenses CM480 6,911 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources 15,807,944 Page 31 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet Code Description 2016 F EdpCode 2017 Accounts Payable 35,960 CM600 2,787 TOTAL Accounts Payable 35,960 2,787 TOTAL Liabilities 35,960 2,787 Fund Balance Assigned Appropriated Fund Balance 7,817,900 CM914 9,930,000 Assigned Unappropriated Fund Balance 7,954,085 CM915 7,497,433 TOTAL Assigned Fund Balance 15,771,985 17,427,433 TOTAL Fund Balance 15,771,985 17,427,433 TOTAL Liabilities,Deferred Inflows And Fund Balance 15,807,944 17,430,220 Page 32 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CM)MISCELLANEOUS SPECIAL REV Results of Operation �Code Description 2017 Revenues Misc Revenue,Other Govts 7,073,493 CM2389 7,732,238 TOTAL 7,732,238 Interest And Earnings 29,296 CM2401 46,862 TOTAL Use of Money And Property 46,862 Refunds of Prior Year's Expenditures CM2701 4,032 Miscellaneous Local Sources 4,032 State Aid,Other 464,522 CM3089 E&L State Aid 0 Federal Aid,Other CM4089 �OTAL Federal Aid 0� 0 TOTAL Revenues 7,567,311 = 7,783,132 TOTAL Detail Revenues And Other Sources 7,567,311 7,783,132 Page 33 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Code Description 2016 EdpCode 2017 Expenditures Payment of Mta Payroll Tax,Contr Expend 603 CM19804 608 TOTAL Payment of Mta Payroll Tax 603 608 TOTAL General Government Support 603 608 Other Home And Community Service-Pers Sery 180,407 CM89891 181,299 Other Home&Comm-Equip&Cap Outlay 4,079,548 CM89892 3,708,315 Other Home And Community Service-Contr Exp CM89894 7,197 Other Home And Community Service-Empl Bnft 13,669 CM89898 34,469 TOTAL Other Home And Community Service-Empl Bnft 4,273,624 3,931,281 TOTAL Home And Community Services 4,273,624 3,931,281 Serial Bonds, Principal 1,364,143 CM97106 1,513,150 TOTAL Debt Principal 1,364,143 1,513,150 Debt Interest,Serial Bonds 953,959 CM97107 682,644 TOTAL Debt Interest 953,959 682,644 TOTAL Expenditures 6,592,329 6,127,683 TOTAL Detail Expenditures And Other Uses 6,592,329 6,127,683 Page 34 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (CM)MISCELLANEOUS SPECIAL REV Analysis of Changes in Fund Balance Code Description 2016 EdpCode F-2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 14,797,002 CM8021 15,771,985 Restated Fund Balance-Beg of Year 14,797,002 CM8022 15,771,985 ADD-REVENUES AND OTHER SOURCES 7,567,311 7,783,132 DEDUCT-EXPENDITURES AND OTHER USES 6,592,329 6,127,683 Fund Balance-End of Year 15,771,985 CM8029 17,427,433 Page 35 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Balance Sheet Code Descriptio - Assets Cash In Time Deposits 297,504 DB201 800,861 TOTAL Cash 297,504 Accounts Receivable 23 DB380 174 L Other Receivable Due From State And Federal Government 500,267 DB410 250,301 TOTAL State And Federal Aid Receivables Due From Other Funds 1,025,512 DB391 1,756,004 TOTAL Due From Other Funds Prepaid Expenses 169,088 DB480 79,313 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources Page 36 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Balance Sheet Code Description 2 ®NNU2017 Accounts Payable 58,478 DB600 80,732 TOTAL Accounts Payable 80,732 Accrued Liabilities DB601 30,381 TOTAL Accrued Liabilities 30,381 Due To Other Funds DB630 24,969 TOTAL Due To Other Funds 0 24,969 Due To Other Governments 160 DB631 160 TOTAL Due To Other Governments 160 160 TOTAL Liabilities 58,638 136,242 Deferred Inflows of Resources Deferred Inflow of Resources 1,024,138 DB691 1,672,277 TOTAL Deferred Inflows of Resources 1,024,138 1,672,277 TOTAL Deferred Inflows of Resources 1,024,138 1,672,277 Fund Balance Not in Spendable Form 169,088 DB806 79,313 TOTAL Nonspendable Fund Balance 79,313 Assigned Appropriated Fund Balance DB914 60,000 Assigned Unappropriated Fund Balance 740,530 DB915 938,820 TOTAL Assigned Fund Balance 740,530 998,820 TOTAL Fund Balance 909,618 1,078,133 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,992,394 2,886,652 Page 37 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description - Revenues Real Property Taxes 5,263,180 DB1001 6,082,537 TOTAL Real Property Taxes 5,263,1 Other Payments In Lieu of Taxes 2,204 DB1081 2,660 Interest&Penalties On Real Prop Taxes 73 DB1090 68 TOTAL Real Property Tax Items Interest And Earnings 5,490 DB2401 8,267 TOTAL Use of Money And Property 5,49 Permits,Other 21,456 DB2590 20,550 TOTAL Licenses And Permits 21,456 Sales of Scrap&Excess Materials 56,127 DB2650 1,786 Insurance Recoveries 2,006 DB2680 18,568 TOTAL Sale of Property And Compensation For Loss 58,133 20,354 Refunds of Prior Year's Expenditures 93 DB2701 254 Gifts And Donations 187 DB2705 Unclassified(specify) 750 DB2770 2 TOTAL Miscellaneous Local Sources 1,030 256 Interfund Revenues 8,488 DB2801 TOTAL Interfund Revenues 8,488 0 St Aid,Other Aid(specify) 255,000 DB3089 250,000 St Aid,Consolidated Highway Aid 420,554 DB3501 500,735 St Aid,Other Transportation 95,996 DB3589 96,005 St Aid Emergency Disaster Assistance DB3960 TOTAL State Ai 6,740 Fed Aid,Emergency Disaster Assistance 256,149 DB4960 703 256,149 703 6,387,752 Interfund Transfers DB5031 TOTAL Interfund Transfers 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 6,387,752 Page 38 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description 2016 EdpCode 2017 Expenditures Administration-Contractual DB17104 TOTAL Administration-Contractual 0 0 Payment of Mta Payroll Tax,Contr Expend 7,269 DB19804 7,414 TOTAL Payment of Mta Payroll Tax 7,269 7,414 TOTAL General Government Support 7,269 7,414 Maint of Streets, Pers Sery 1,465,146 DB51101 1,432,806 Maint of Streets,Contr Expend 896,964 DB51104 217,392 TOTAL Maint of Streets 2,3625110 1,650,198 Perm Improve Highway, Equip&Cap Outlay 516,550 DB51122 596,740 TOTAL Perm Improve Highway 5165550 596,740 Machinery,Pers Sery 349,174 DB51301 342,846 Machinery,Equip&Cap Outlay 29,647 DB51302 105,048 Machinery,Contr Expend 230,575 DB51304 166,137 TOTAL Machinery 6095395 614,031 Brush And Weeds, Pers Sery 190,532 DB51401 215,766 Brush And Weeds, Equip&Cap Outlay DB51402 Brush And Weeds,Contr Expend 83,957 DB51404 70,612 TOTAL Brush And Weeds 2745489 286,378 Snow Removal, Pers Sery 153,558 DB51421 189,600 Snow Removal, Equip&Cap Outlay 20,025 DB51422 10,280 Snow Removal,Contr Expend 159,214 DB51424 203,241 TOTAL Snow Removal 332,797 403,121 TOTAL Transportation 4,095,341 3,550,468 State Retirement, Empl Bnfts 316,965 DB90108 313,504 Social Security,Empl Bnfts 162,686 DB90308 164,400 Worker's Compensation, Empl Bnfts 188,432 DB90408 188,903 Disability Insurance, Empl Bnfts 66,458 DB90558 581 Hospital&Medical(dental)Ins, Empl Bnft 988,350 DB90608 1,150,852 Other Employee Benefits(spec) DB90898 1,639 TOTAL Employee Benefits 1,722,892 1,819,880 Debt Principal,Serial Bonds 70,000 DB97106 121,281 Debt Principal,Bond Anticipation Notes 118,912 DB97306 TOTAL Debt Principal 188,912 121,281 Debt Interest,Serial Bonds 21,225 DB97107 29,372 Debt Interest,Bond Anticipation Notes 6,720 DB97307 TOTAL Debt Interest 27,945 29,372 TOTAL Expenditures 6,042,360 5,528,414 Page 39 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description 2016 EdpCode 2017 Other Uses Transfers,Other Funds 82,774 DB99019 1,035,205 TOTAL Operating Transfers 82,774 1,035,205 TOTAL Other Uses 82,774 1,035,205 TOTAL Detail Expenditures And Other Uses 6,125,134 6,563,619 Page 40 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 647,000 DB8021 909,618 Prior Period Adj-Decrease In Fund Balance DB8015 250,000 Restated Fund Balance-Beg of Year 647,000 DB8022 659,618 ADD-REVENUES AND OTHER SOURCES 6,387,752 6,982,135 DEDUCT-EXPENDITURES AND OTHER USES 6,125,134 6,563,619 Fund Balance-End of Year 909,618 DB8029 1,078,133 Page 41 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Budget Summary Code I0U9MTPMM 2017 ® 2018 Estimated Revenues Est Rev-Real Property Taxes 6,080,110 DB1049N 6,088,491 Est Rev-Real Property Tax Items 2,275 DB1099N 2,200 Est Rev-Use of Money And Property 5,500 DB2499N 5,575 Est Rev-Licenses And Permits 21,000 DB2599N 12,000 Est Rev-Sale of Prop And Comp For Loss 500 DB2699N 500 Est Rev-State Aid 0 DB3099N 516,559 TOTAL Estimated Revenues 6,109,385 6,625,325 Appropriated Fund Balance 0 DB599N 60,000 TOTAL Estimated Other Sources 0 60,000 TOTAL Estimated Revenues And Other Sources 6,109,3 EMP85,325 Page 42 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (DB)HIGHWAY-PART-TOWN Budget Summary 2017 ® 2018 Appropriations App-Transportation 3,043,585 DB5999N 3,668,750 App-Employee Benefits 1,891,000 DB9199N 1,974,575 App-Debt Service 147,800 DB9899N 160,000 TOTAL Appropriations 5,082,385 # dM 5,803,325 App-Interfund Transfer 1,027,000 DB9999N 882,000 TOTAL Other Uses 1,027,000 882,000 TOTAL Appropriations And Other Uses 6,109,385 6,685,325 Page 43 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (H)CAPITAL PROJECTS Balance Sheet Code Descriptio - Assets Cash In Time Deposits 666,083 H2O1 1,185,154 TOTAL Cash Accounts Receivable 95 H380 151 L Other Receivable Due From State And Federal Government 3,666 H410 3,666 TOTAL State And Federal Aid Receivables Due From Other Funds 718,815 H391 401,478 TOTAL Due From Other Funds 401,478 Due From Other Governments 36,047 H440 TOTAL Due From Other Governments 0 TOTAL Assets and Deferred Outflows of Resources 1,590,450 Page 44 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (H)CAPITAL PROJECTS Balance Sheet Code Description ®NNU2017 Accounts Payable 153,307 H600 271,215 TOTAL Accounts Payable 271,215 Bond Anticipation Notes Payable H626 1,440,000 TOTAL Notes Payable 1,440,000 Due To Other Funds 3,666 H630 128,666 TOTAL Due To Other Funds 3,666 128,666 TOTAL Liabilities 156,973 1,839,881 Fund Balance Assigned Appropriated Fund Balance 1,267,734 H914 Assigned Unappropriated Fund Balance H915 TOTAL Assigned Fund Balance 1,267,734 Unassigned Fund Balance H917 -249,431 TOTAL Unassigned Fund Balance TOTAL Fund Balance TOTAL Liabilities, Deferred Inflows And Fund Balance Page 45 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (H)CAPITAL PROJECTS Results of Operation Code Description 2016 EdpCode J 2017 Revenues Misc Revenue,Other Govts 124,345 H2389 44,254 TOTAL Intergovernmental Charges 124,345 44,254 Interest And Earnings 1,306 H2401 933 TOTAL Use of Money And Property 1,306 933 Gifts And Donations 340,000 H2705 43,295 Premium&Accrued Interest On Obligations 54,771 H2710 9,534 TOTAL Miscellaneous Local Sources 394,771 A 52,829 St Aid-Other Home And Community Service 237,500 H3989 TOTAL State Aid 237,500 0 Fed Aid, Emergency Disaster Assistance H4960 TOTAL Federal Aid 0 0 TOTAL Revenues 757,921 98,016 Interfund Transfers 417,127 H5031 1,181,636 TOTAL Interfund Transfers 417,127 Serial Bonds 5,163,000 H5710 Bans Redeemed From Appropriations 551,791 H5731 TOTAL Proceeds of Obligations 5,714,791 0 TOTAL Other Sources 6,131,918 1,181,636 TOTAL Detail Revenues And Other Sources 6,889,839 1,279,652 Page 46 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (H)CAPITAL PROJECTS Results of Operation ode Description ® 2017 Expenditures General Govt,Equip&Cap Outlay 2,537,390 H19972 551,826 TOTAL General Govt� 537,39 551,826 TOTAL General Government Support 2,537,390 551,826 Public Safety Cap Proj H30972 727,517 TOTAL Public Safety Q— 0 727,517 TOTAL Public Safe 727,517 Perm Improve Highway,Equip&Cap Outlay 158,477 H51122 1,011,205 1,011,205 Other Transportation,Equip&Cap Outlay H59892 439,086 �OTAL Other Transportation tOTAL Transportation Economic Dev,Equip&Cap Outlay 72,015 H64972 21,885 TAL Econ 88e TOTAL Econ�lstance And Opportunity 21,885 Sanitation, Equip&Cap Outlay 484,000 H87972 20,002 TOTAL Sanita 4 20,002 Misc Home&Comm Serv,Equip&Cap Outlay H89892 TOTAL Misc Home&Co TOTAL Home And Comm Debt Interest,Serial Bonds H97107 25,297 Debt Interest, Bond Anticipation Notes 30,398 H97307 TOTAL Debt Interest 25,297 TOTAL Expenditures 2,796,817 TOTAL Detail Expenditures And Other Uses 3,28 2,796,817 Page 47 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (H)CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year -2,339,826 H8021 1,267,734 Prior Period Adj-Increase In Fund Balance H8012 Prior Period Adj-Decrease In Fund Balance H8015 Restated Fund Balance-Beg of Year -2,339,826 H8022 1,267,734 ADD-REVENUES AND OTHER SOURCES 6,889,839 1,279,652 DEDUCT-EXPENDITURES AND OTHER USES 3,282,279 2,796,817 Fund Balance-End of Year 1,267,734 H8029 -249,431 Page 48 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (K)GENERAL FIXED ASSETS Balance Sheet Code Description 2016 EdpCode 2017 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) 284,441,488 284,441,488 Deferred Outflows of Resources-Pensions 7,856,919 K496 Additional Description 78 TOTAL Deferred Outflows of Resources 7,856,919 0 TOTAL Assets and Deferred Outflows of Resources 292,298,407 284,441,488 Page 49 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (K)GENERAL FIXED ASSETS Balance Sheet Code Description 2016 EdpCode 2017 Liabilities,Deferred Inflows And Fund Balance Total Non-Current Govt Assets 292,298,407 K159 284,441,448 TOTAL Investments in Non-Current Government Assets 292,298,407 284,441,448 TOTAL Fund Balance 292,298,407 284,441,448 TOTAL 292,298,407 284,441,448 Page 50 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SF)FIRE PROTECTION Balance Sheet Code Description 2016 2017 Assets Cash In Time Deposits 25,569 SF201 19,489 TOTAL Cash 25,50911JEF"' 19,489 Due From Other Funds 127,830 SF391 215,683 TOTAL Due FxWer Funds 127,830� 215,683 TOTAL Assets and Deferred Outflows of Resources 153,399 7 235,172 Page 51 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SF)FIRE PROTECTION Balance Sheet Code Description 2016 F EdpCode 2017 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 127,830 SF691 215,683 TOTAL Deferred Inflows of Resources 127,830 215,683 TOTAL Deferred Inflows of Resources 127,830 215,683 Fund Balance Assigned Appropriated Fund Balance 6,000 SF914 Assigned Unappropriated Fund Balance 6,433 SF915 6,352 TOTAL Assigned Fund Balance 12,433 6,352 TOTAL Fund Balance 12,433 6,352 TOTAL Liabilities, Deferred Inflows And Fund Balance 153,399 235,172 Page 52 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SF)FIRE PROTECTION Results of Operation Code Description -W2017 Revenues Real Property Taxes 752,906 SF1001 759,329 TOTAL Real Property Taxes 75 759,329 Interest&Penalties On Real Prop Taxes 10 SF1090 8 TOTAL Real Property Tax Items 8 Interest And Earnings 245 SF2401 334 TOTAL Use of Money And Property 334 TOTAL Revenues 7 759,671 TOTAL Detail Revenues And Other Sources 75 759,671 Page 53 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SF)FIRE PROTECTION Results of Operation Code Description 2016 EdpCode 2017 Expenditures Fire Protection,Contr Expend 753,364 SF34104 765,752 TOTAL Fire Protection 753,364 765,752 TOTAL Public Safety 753,364 765,752 Interfund Loans 4 SF97957 TOTAL Debt Interest 4 0 TOTAL Expenditures 753,368 765,752 TOTAL Detail Expenditures And Other Uses 753,368 765,752 Page 54 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SF)FIRE PROTECTION Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 12,639 SF8021 12,433 Restated Fund Balance-Beg of Year 12,639 SF8022 12,433 ADD-REVENUES AND OTHER SOURCES 753,162 759,671 DEDUCT-EXPENDITURES AND OTHER USES 753,368 765,752 Fund Balance-End of Year 12,433 SF8029 6,352 Page 55 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SM)MISCELLANEOUS Balance Sheet Code Description 2016 EdpCode 2017 Assets Cash 586,895 SM200 507,762 Cash In Time Deposits 132,760 SM201 99,893 Petty Cash 2,486 SM210 2,400 Cash From Obligations SM220 320,125 TOTAL Cash 722,140 930,180 Accounts Receivable 49,348 SM380 56,484 Allowance For Receivables(Credit) -5,071 SM389 TOTAL Other Receivables(net) 56,484 Due From State And Federal Government 446,535 SM410 41,797 TOTAL State And Federal Aid Receivables 41,797 Due From Other Funds 151,030 SM391 252,494 TOTAL Due From Other Funds 252,494 Prepaid Expenses 44,144 SM480 37,289 TOTAL Prepaid Expenses 44,144 37,289 TOTAL Assets and Deferred Outflows of Resources 1,408,127 1,318,243 Page 56 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SM)MISCELLANEOUS Balance Sheet Code Description Accounts Payable 736,988 SM600 173,041 TOTAL Accounts Payable 173,041 Accrued Liabilities SM601 112,984 TOTAL Accrued Liabilities 112,984 Revenue Anticipation Notes Payable SM621 400,000 TOTAL Notes Payable 400,000 Other Liabilities 15,557 SM688 15,588 TOTAL Other Liabilities 15,55 15,588 Due To Other Funds SM630 TOTAL Due To Other Funds 0 Due To Other Governments SM631 53 TOTAL Due To Other Governments 53 TOTAL Liabilities 701,666 Deferred Inflows of Resources Deferred Inflow of Resources 151,029 SM691 252,453 TOTAL Deferred Inflows of Resources 151,029 252,453 TOTAL Deferred Inflows of Resources 151,029 252,453 Fund Balance Not in Spendable Form 44,144 SM806 37,289 TOTAL Nonspendable Fund Balance 37,289 Assigned Appropriated Fund Balance SM914 Assigned Unappropriated Fund Balance 460,409 SM915 326,835 TOTAL Assigned Fund Balance 460,409 . 326,835 TOTAL Fund Balance 504,553 , 364,124 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,408,127 . 1,318,243 Page 57 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SM)MISCELLANEOUS Results of Operation �Code Description - Revenues Real Property Taxes 884,588 SM1001 897,137 TOTAL Real Property Taxes 884,58 897,137 Interest&Penalties On Real Prop Taxes 12 SM1090 9 TOTAL Real Property Tax Items 12 9 Other General Departmental Income 2,853,972 SM1289 2,910,313 �iepartmental Income 2,853,972 2,910,313 Misc Revenue,Other Govts 29,047 SM2389 94,404 Charges 94,404 Interest And Earnings 403 SM2401 442 Commissions SM2450 1,145 �OTAL Use of Money And Property 40 Refunds of Prior Year's Expenditures 8,294 SM2701 785 Unclassified(specify) 1,105 SM2770 56,764 T 9,399 57,549 St Aid,Other Aid(specify) 5,650 SM3089 2,030 TO i 5,650 2,030 Federal Aid-Other 538,731 SM4089 48,589 TOTAL Federal Aid 538,731 48,589 TOTAL Revenues 4,321,802 4,011,617 TOTAL Detail Revenues And Other Sources 4,321,802 4,011,617 Page 58 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SM)MISCELLANEOUS Results of Operation Code Description 2016 EdpCode 2017 Expenditures Treasurer,Contr Expend SM13254 TOTAL Treasurer 0 0 Other Gen Govt Support,Contr Expend 216,450 SM19894 308,769 TOTAL Other Gen Govt Support 216,450 308,769 TOTAL General Government Support 216,450 308,769 Insect Control, Pers Sery 35,283 SM40681 38,757 Insect Control,Contr Expend 43,824 SM40684 21,453 Insect Control,Empl Bnfts 6,833 SM40688 9,694 TOTAL Insect Control 85,940 69,904 TOTAL Health 85,940 69,904 Other Transportation, Pers Sery 1,364,914 SM56801 1,543,653 Other Transportation, Ewuip&Cap Outlay 1,108,117 SM56802 621,529 Other Transportation,Contr Expend 542,778 SM56804 560,222 Other Transportation, Empl Bnfts 608,497 SM56808 522,349 TOTAL Other Transportation 3,624,306 3,247,753 TOTAL Transportation 3,624,306 3,247,753 Misc Home&Comm Serv,Contr Expend 9,657 SM89894 5,188 TOTAL Misc Home&Comm Sery 9,657 5,188 TOTAL Home And Community Services 9,657 5,188 Debt Principal,Serial Bonds 194,000 SM97106 324,000 Debt Principal,Bond Anticipation Notes 149,000 SM97306 TOTAL Debt Principal 343,000 324,000 Debt Interest,Serial Bonds 34,493 SM97107 38,121 Debt Interest,Bond Anticipation Notes 8,516 SM97307 TOTAL Debt Interest 43,009 38,121 TOTAL Expenditures 4,322,362 3,993,735 TOTAL Detail Expenditures And Other Uses 4,322,362 3,993,735 Page 59 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SM)MISCELLANEOUS Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 505,113 SM8021 504,553 Prior Period Adj-Decrease In Fund Balance SM8015 158,311 Restated Fund Balance-Beg of Year 505,113 SM8022 346,242 ADD-REVENUES AND OTHER SOURCES 4,321,802 4,011,617 DEDUCT-EXPENDITURES AND OTHER USES 4,322,362 3,993,735 Fund Balance-End of Year 504,553 SM8029 364,124 Page 60 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SP)PARK Balance Sheet Code Description 2016 EdpCode 2017 Assets Cash In Time Deposits 1,599,937 SP201 1,566,246 Petty Cash 300 SP210 300 TOTAL Casbm 1,600,237 1,566,546 Due From Other Funds 156,918 SP391 214,710 TOTAL Due FrW Other Funds 156,918 214,710 TOTAL Assets and Deferred Outflows of Resources 1,757,155 Page 61 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SP)PARK Balance Sheet Code Description Accounts Payable 3,124 SP600 TOTAL Accounts Payable Due To Other Governments 125 SP631 TOTAL Due To Other Governments 0 TOTAL Liabilities 3,249 0 Deferred Inflows of Resources Deferred Inflow of Resources 156,918 SP691 214,710 TOTAL Deferred Inflows of Resources 156,918 214,710 TOTAL Deferred Inflows of Resources 156,918 214,710 Fund Balance Assigned Appropriated Fund Balance 262,083 SP914 472,083 Assigned Unappropriated Fund Balance 1,334,902 SP915 1,094,463 TOTAL Assigned Fund Balance 1,596,985 1,566,546 TOTAL Fund Balance 1,596,985 1,566,546 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,757,152 1,781,256 Page 62 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SP)PARK Results of Operation �Code Description - Revenues Real Property Taxes 932,117 SP1001 925,247 TOTAL Real Property Taxes 9 925,247 Interest&Penalties On Real Prop Taxes 13 SP1090 5 TOTAL Real Property Tax Items 5 Interest And Earnings 50,451 SP2401 50,709 �e of Money And Property 50,709 Sales of Real Property SP2660 500 ompensation For Loss ML501L Refunds of Prior Year's Expenditures 1,288 SP2701 Unclassified(specify) 63,769 SP2770 48,370 FOTAL Miscellaneous Local Sources Fed Aid,Emergency Disaster Assistance 136,772 SP4960 TOTAL Federal Aid 136,77 TOTAL Revenues Mff 1,184,410 TOTAL Detail Revenues And Other Sources 1,184,410 Page 63 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SP)PARK Results of Operation Code Description 2016 EdpCode 2017 Expenditures Parks, Pers Sery 394,190 SP71101 419,770 Parks, Equip&Cap Outlay 72,231 SP71102 267,017 Parks,Contr Expend 296,647 SP71104 288,653 Parks, Empl Bnfts 91,899 SP71108 79,829 TOTAL Parks 854,967 1,055,269 TOTAL Culture And Recreation 854,967 1,055,269 TOTAL Expenditures 8549967 1,055,269 TOTAL Detail Expenditures And Other Uses 854,967 1,055,269 Page 64 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SP)PARK Analysis of Changes in Fund Balance Code Description 2016 EdpCode F-2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,267,541 SP8021 1,596,985 Restated Fund Balance-Beg of Year 1,267,541 SP8022 1,596,985 ADD-REVENUES AND OTHER SOURCES 1,184,410 1,024,831 DEDUCT-EXPENDITURES AND OTHER USES 854,967 1,055,269 Fund Balance-End of Year 1,596,985 SP8029 1,566,546 Page 65 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SR)REFUSE AND GARBAGE Balance Sheet Code Description 2016 EdpCode Assets Cash 63,676 SR200 105,395 Cash In Time Deposits 1,435,770 SR201 200,877 Petty Cash 1,050 SR210 TOTAL Cash 1,500,496 306,2724 Accounts Receivable 87,278 SR380 TOTAL Other Receivables(net) 87,278 i Due From State And Federal Government 17,833 SR410 TOTAL State And Federal Aid Receivables 17, Due From Other Funds 405,526 SR391 234,994 TOTAL Due From Other Funds 405,526 Prepaid Expenses 96,721 SR480 22,449 TOTAL Prepaid Expenses 96,721 TOTAL Assets and Deferred Outflows of Resources 2,107,853 Page 66 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SR)REFUSE AND GARBAGE Balance Sheet Code Description 2 Accounts Payable 218,456 SR600 20,422 TOTAL Accounts Payable Accrued Liabilities SR601 TOTAL Accrued Liabilities Due To Other Funds SR630 TOTAL Due To Other Funds 0 Due To Other Governments 530 SR631 573 TOTAL Due To Other Governments 530 TOTAL Liabilities 218,986 Deferred Inflows of Resources Deferred Inflow of Resources 548,298 SR691 234,994 TOTAL Deferred Inflows of Resources 548,298 TOTAL Deferred Inflows of Resources 548,298 Fund Balance Not in Spendable Form 96,721 SR806 22,449 TOTAL Nonspendable Fund Balance Oe Assigned Appropriated Fund Balance 240,000 SR914 237,355 Assigned Unappropriated Fund Balance 1,003,848 SR915 47,922 TOTAL Assigned Fund Balance 1,243,848 Unassigned Fund Balance SR917 TOTAL Unassigned Fund Balance 0 TOTAL Fund Balance 1,340,569 TOTAL Liabilities,Deferred Inflows And Fund Balance 2,107,853 Page 67 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SR)REFUSE AND GARBAGE Results of Operation �Code Description -`2017 Revenues Real Property Taxes 2,550,528 SR1001 566,554 TOTAL Real Property Taxes 2,550,528 566,554 Interest&Penalties On Real Prop Taxes 35 SR1090 TOTAL Real Property Tax Items 35 0 Refuse&Garbage Charges 1,518,822 SR2130 56,146 �iepartmental Income 1.518.8220 56,146 Misc Revenue,Other Govts SR2389 Interest And Earnings 7,778 SR2401 4,036 Rental of Real Property, Individuals SR2410 �OTAL Use of Money And Property Permits,Other 154,137 SR2590 Wes And Permits Sales of Scrap&Excess Materials 238,346 SR2650 19,021 Insurance Recoveries SR2680 TOTAL Sale of Property And Compensation For Loss Unclassified(specify) 7,455 SR2770 42 TOTAL Miscellaneous Local Sources St Aid,Other Aid(specify) 21,031 SR3089 8,726 State Aid Emergency Disaster SR3960 �OTAL State Aid TOTAL Revenues Interfund Transfers SR5031 DOTAL Interfund Transfers TOTAL Other Sources TOTAL Detail Revenues And Other Sources V149 Page 68 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SR)REFUSE AND GARBAGE Results of Operation Code Description 2016 EdpCode F- 2017 Expenditures Payment of Mta Payroll Tax,contr Expend 3,536 SR19804 TOTAL Payment of Mta Payroll Tax 3,536 0 TOTAL General Government Support 3,536 0 Refuse&Garbage, Pers Sery 1,340,021 SR81601 280,797 Refuse&Garbage, Equip&Cap Outlay 6,950 SR81602 Refuse&Garbage,Contr Expend 1,815,857 SR81604 416,755 TOTAL Refuse&Garbage 3,162,828 697,552 TOTAL Home And Community Services 3,162,828 697,552 State Retirement, Empl Bnfts 177,419 SR90108 Social Security,Empl Bnfts 96,869 SR90308 17,229 Worker's Compensation, Empl Bnfts 92,598 SR90408 15,374 Unemployment Insurance, Empl Bnfts 6,836 SR90508 5,537 Disability Insurance, Empl Bnfts 30,501 SR90558 321 Hospital&Medical(dental)Ins, Empl Bnft 370,252 SR90608 85,395 Other Employee Benefits(spec) SR90898 4,178 TOTAL Employee Benefits 774,475 128,034 Debt Principal,Serial Bonds 528,657 SR97106 Debt Principal,Bond Anticipation Notes 53,817 SR97306 TOTAL Debt Principal 582,474 0 Debt Interest,Serial Bonds 105,347 SR97107 Debt Interest,Bond Anticipation Notes 2,944 SR97307 TOTAL Debt Interest 108,291 0 TOTAL Expenditures 4,631,605 825,586 Transfers,Other Funds 17,434 SR99019 TOTAL Operating Transfers 17,434 0 TOTAL Other Uses 17,434 0 TOTAL Detail Expenditures And Other Uses 4,649,039 825,586 Page 69 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SR)REFUSE AND GARBAGE Analysis of Changes in Fund Balance Code Description 2016 jEdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,491,476 SR8021 1,340,568 Prior Period Adj-Decrease In Fund Balance SR8015 861,781 Restated Fund Balance-Beg of Year 1,491,476 SR8022 478,787 ADD-REVENUES AND OTHER SOURCES 4,498,132 654,525 DEDUCT-EXPENDITURES AND OTHER USES 4,649,039 825,586 Fund Balance-End of Year 1,340,568 SR8029 307,726 Page 70 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Balance Sheet Code Des&tion 2016 �j 2017 Assets Cash In Time Deposits 74,419 SS201 66,208 TOTAL Cash 74,419 i 66,208 Accounts Receivable 396 SS380 5 EAL Other Receivables(net) 396 Due From Other Funds 16,580 SS391 17,180 TOTAL Due From Other Funds OR W TOTAL Assets and Deferred Outflows of Resources 83,393 Page 71 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Balance Sheet Code Description Accounts Payable 1,437 SS600 4,383 TOTAL Accounts Payable Accrued Liabilities SS601 145 TOTAL Accrued Liabilities TOTAL Liabilities Deferred Inflows of Resources Deferred Inflow of Resources 16,425 SS691 17,100 TOTAL Deferred Inflows of Resources 1.100 TOTAL Deferred Inflows of Resources 1*100 Fund Balance Assigned Unappropriated Fund Balance 73,533 SS915 61,765 TOTAL Assigned Fund Balance 73, 61,765 TOTAL Fund Balance 73,533 61,765 TOTAL Liabilities, Deferred Inflows And Fund Balance 91,395 83,393 Page 72 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Results of Operation �Code Description 1 - Revenues Real Property Taxes SS1001 -18,168 TOTAL Real Property Taxes -18,19 Interest&Penalties On Real Prop Taxes SS1090 TOTAL Real Property Tax Items 0 Sewer Rents 27,988 SS2120 32,364 Sewer Charges 1,025 SS2122 1,165 tOTAL Departmental income Interest And Earnings 38 SS2401 47 TOTAL Use of Money And Property 47 Unclassified(specify) 473 SS2770 IFOTAL Miscellaneous Local Sources 473 0 TOTAL Revenues 29,523 15,408 TOTAL Detail Revenues And Other Sources 29,523 15,408 Page 73 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Results of Operation Code Description Expenditures Sanitary Sewers,Contr Expend 10,216 SS81204 3,789 TOTAL Sanitary Sewers Sewage Treat Disp,Contr Expend SS81304 14,202 Sewage Treat Disp, Empl Bnfts SS81308 292 TOTAL Sewage Treat Disp TOTAL Home And Community Services 18,283 Debt Principal,Serial Bonds 6,000 SS97106 6,698 Debt Principal,Bond Anticipation Notes SS97306 TOTAL Debt Principal 6,000 6,698 Debt Interest,Serial Bonds 3,155 SS97107 2,195 Debt Interest,Bond Anticipation Notes SS97307 TOTAL Debt Interest 3,155 2,195 TOTAL Expenditures 19,371 27,176 TOTAL Detail Expenditures And Other Uses 19,371 27,176 Page 74 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 63,381 SS8021 73,533 Restated Fund Balance-Beg of Year 63,381 SS8022 73,533 ADD-REVENUES AND OTHER SOURCES 29,523 15,408 DEDUCT-EXPENDITURES AND OTHER USES 19,371 27,176 Fund Balance-End of Year 73,533 SS8029 61,765 Page 75 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Budget Summary Code 10MMPTIM 2017 �® Estimated Revenues Est Rev-Departmental Income 31,950 SS1299N 31,950 TOTAL Estimated Revenues 31,950 TOTAL Estimated Revenues And Other Sources 31,950 Page 76 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (SS)SEWER Budget Summary 2017 8 Appropriations App-Home And Community Services 23,050 SS8999N 23,290 App-Debt Service 8,900 SS9899N 8,660 TOTAL Appropriations 31,950 31,950 TOTAL Appropriations And Other Uses 31,950 31,950 Page 77 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (TA)AGENCY Balance Sheet Code Description - Assets Cash 16,572,729 TA200 27,433,844 Cash In Time Deposits 118,492 TA201 TOTAL 16,691,222 Due From Other Funds 1,500 TA391 5,174 Other Funds 1 Miscellaneous Current Assets TA489 62 'I OTAL Other� 0 (TOTAL Assets and Deferred Outflows of Resources 16,692,722 Page 78 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (TA)AGENCY Balance Sheet Code Description 2016 F EdpCode 2017 Due To Other Funds 985 TA630 110,430 TOTAL Due To Other Funds 985 110,430 Due To Other Governments 16,299,428 TA631 26,647,972 TOTAL Due To Other Governments 16,299,428 26,647,972 Income Executions TA23 Guaranty&Bid Deposits 392,309 TA30 30,675 Other Funds(specify) TA85 650,003 TOTAL Agency Liabilities 392,309 680,678 TOTAL Liabilities 16,692,722 27,439,080 TOTAL Liabilities,Deferred Inflows And Fund Balance 16,692,722 27,439,080 Page 79 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 Balance Sheet Code Description 2016 EdpCode 2017 Page 80 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 Balance Sheet Code Description 2016 EdpCode 2017 Page 81 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (V)DEBT SERVICE Results of Operation Code Description 2016 EdpCode Revenues Premium&Accrued Interest On Obligations 1,537,124 V2710 TOTAL Miscellaneous Local Sources 1,537,124 0 TOTAL Revenues 1,537,124 0 Advanced Refunding Bonds 20,290,000 V5791 TOTAL Proceeds of Obligations 20,290,000 0 TOTAL Other Sources 20,290,000 0 TOTAL Detail Revenues And Other Sources 21,827,124 0 Page 82 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (V)DEBT SERVICE Results of Operation Code Description ENEV116 EdpCode 2017 Expenditures Other Govt Support,Contr Bnfts 224,815 V19894 TOTAL Other Govt Support 224,815 0 TOTAL General Government Support 224,815 0 TOTAL Expenditures 224,815 0 Repayments To Esc Agent Adv Ref Bonds 21,602,309 V99914 21,6025309 0 TOTAL Other Uses 2156025309 0 TOTAL Detail Expenditures And Other Uses 21,827,124 0 Page 83 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (V)DEBT SERVICE Analysis of Changes in Fund Balance Code Description 2016 EdpCode 2017 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year V8021 Restated Fund Balance-Beg of Year V8022 ADD-REVENUES AND OTHER SOURCES 21,827,124 DEDUCT-EXPENDITURES AND OTHER USES 21,827,124 Fund Balance-End of Year V8029 Page 84 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2016 EdpCode 2017 Assets Total Non-Current Govt Liabilities 98,270,461 W129 98,970,800 TOTAL Provision To Be Made In Future Budgets 98,270,461 98,970,800 TOTAL Assets and Deferred Outflows of Resources 98,270,461 98,970,800 Page 85 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2017 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2016 EdpCode 2017 Net Pension Liability-Proportionate Share 7,336,722 W638 8,491,936 Other Post Employment Benefits 44,505,008 W683 48,179,307 Compensated Absences 9,373,059 W687 9,279,557 TOTAL Other Liabilities 61,214,789 65,950,800 Bonds Payable 36,158,000 W628 33,020,000 TOTAL Bond And Long Term Liabilities 36,158,000 33,020,000 Deferred Inflows of Resources-Pensions 897,672 W697 TOTAL Deferred Inflows of Resources 897,672 0 TOTAL Liabilities 98,270,461 98,970,800 TOTAL Liabilities 98,270,461 98,970,800 Page 86 OSC Municipality Code 470379000000 Office of the State Comptroller TOWN OF Southold 4/20/2018 Statement of Indebtedness For the Fiscal Year Ending 2017 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 $0 $0 $400,000 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $400,000 $0 $0 $0 $0 $0 $400,000 2017 BAN N Capitol Improvements Y 12/12/2017 12/12/2018 2.25% $1,440,000 $0 $0 $1,440,000 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $1,440,000 $0 $0 $0 $0 $0 $1,440,000 2007 BOND N 2007 Public Y 04/15/2007 04/15/2030 0.04% Y $14,650,000 $675,000 $675,000 $0 $0 $0 Improvement Bonds 2016 BOND N Fishers Island Ferry 04/06/2016 04/01/2021 1.25% $550,000 $550,000 $130,000 $0 $0 $420,000 District 2016 BOND N Public Improvement 08/25/2016 08/15/2034 2.00% $4,613,000 $4,613,000 $288,000 $0 $0 $4,325,000 2009 BOND N Refunding Bonds 05/01/2009 05/01/2019 2.00% Y $2,125,000 $570,000 $220,000 $0 $0 $350,000 2016 BOND N Public Improvement 10/04/2016 02/15/2030 2.00% $20,290,000 $20,290,000 $1,315,000 $0 $0 $18,975,000 2015 BOND N Refunding Serial 07/29/2015 03/01/2030 2.00% Y $9,020,000 $8,825,000 $195,000 $0 $0 $8,630,000 Bonds 2004 BOND N Cutchogue Landfill N 07/22/2004 02/15/2018 1.201% Y $3,789,098 $635,000 $315,000 $0 $0 $320,000 Closure-EFC Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $36,158,000 $3,138,000 $0 $0 $0 $33,020,000 AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year $1,840,000 $36,158,000 $3,138,000 $0 $0 $0 $34,860,000 Page 87 TOWN OF Southold Schedule of Time Deposits and Investments For the Fiscal Year Ending 2017 EDP Code Amount CASH: On Hand 9Z2001 $3,811.06 Demand Deposits 9Z2011 $71,358,614.69 Time Deposits 9Z2021 Total $71,362,425.75 COLLATERAL: - FDIC Insurance 9Z2014 $3,996,911.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $67,361,704.00 Total $71,358,615.00 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 $0.00 Market Value at Balance Sheet Date 9Z4502 $0.00 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 88 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2017 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-320 $14,730 $0 $0 $14,730 *****-9677 $3,754,878 $0 $0 $3,754,878 *****-1052 $24,282 $1 $24,282 $1 *****-0040 $321,887 $0 $221,887 $100,000 *****-5725 $785,049 $0 $0 $785,049 *****-89-1 $49,143 $0 $0 $49,143 *****-ROT $10,520,041 $0 $0 $10,520,041 *****-5647 $22,787 $610 $0 $23,397 *****-LERK $170,003 $0 $0 $170,003 *****-5688 $36 $0 $0 $36 *****-476 $1,531,657 $0 $0 $1,531,657 *****-228 $540,629 $0 $0 $540,629 *****-011 $3,484,111 $0 $0 $3,484,111 *****-9685 $1,237,829 $0 $0 $1,237,829 *****-89-2 $5,243 $0 $0 $5,243 *****-210 $69,772 $0 $0 $69,772 *****-0303 $4,681,757 $0 $0 $4,681,757 *****-3119 $6,513,527 $0 $0 $6,513,527 *****-485 $5,049,887 $0 $0 $5,049,887 *****-9707 $800,861 $0 $0 $800,861 *****-9812 $626,892 $1,049 $0 $627,941 *****-9804 $177,120 $0 $0 $177,120 *****-H7 $380,093 $0 $0 $380,093 *****-9715 $19,489 $0 $0 $19,489 *****-9723 $710,890 $0 $0 $710,890 *****-9967 $83,418 $33,035 $0 $116,453 *****-9731 $1,480 $0 $0 $1,480 *****-9758 $64,728 $0 $0 $64,728 *****-9766 $222,351 $0 $0 $222,351 *****-0099 $554,648 $0 $450 $554,198 Page 89 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2017 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-0404 $8,528 $0 $0 $8,528 *****-0081 $320,166 $0 $320,125 $41 *****-4230 $26,647,972 $0 $0 $26,647,972 *****-0024 $755 $0 $0 $755 *****-HPK1 $222,676 $901 $4,465 $219,112 *****-HPK2 $15,939 $0 $0 $15,939 *****-MPK1 $32,817 $0 $0 $32,817 *****-SPK1 $4,736 $0 $0 $4,736 *****-SPK2 $162,860 $0 $0 $162,860 *****-TPK1 $40,901 $0 $8,141 $32,760 *****-TPK2 $1,083,457 $0 $0 $1,083,457 *****-TPK3 $14,564 $0 $0 $14,564 *****-067 $499,641 $86 $0 $499,727 *****-7759 $49,922 $0 $3,443 $46,480 *****-5021 $16,828 $0 $16,827 $2 *****-M207 $320,125 $0 $0 $320,125 *****-OSQ1 $8,034 $0 $0 $8,034 *****-OSQ2 $53,413 $0 $0 $53,413 *****-IW D1 $77,256 $2,309 $18,851 $60,714 *****-IW D2 $1,848 $1,110 $0 $2,958 *****-IW D3 $242,100 $0 $0 $242,100 Total Adjusted Bank Balance $71,664,387 Petty Cash $4,311.06 Adjustments $.00 Total Cash 9ZCASH * $71,668,698 Total Cash Balance All Funds 9ZCASHB * $71,668,698 * Must be equal Page 90 OSC Municipality Code 470379000000 TOWN OF Southold Local Government Questionnaire For the Fiscal Year Ending 2017 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 Yes governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) Yes 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 Yes year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 91 TOWN OF Southold Employee and Retiree Benefits For the Fiscal Year Ending 2017 Total Full Time Employees: 188� Total Part Time Employees: 57 Account Description Total #of Full #of Part #of Retirees Code Expenditures Time Time (All Funds) Employees Employees 9010 State Retirement System $1,901,373.00 133 55 90158LPolice and Fire Retirement $1,679,824.8T:::: 50 E::::: 9025 Local Pension Fund 90308 Social Security $1,586,790.94 188 57 90408 Worker's Compensation $608,018.39 188 57 Insurance 9045 Life Insurance E $0.0 1 90508L Unemployment Insurance $33,785.0 188 57 9055 Disability Insurance $94,523.3 188 9060 Hospital and Medical $7,056,675.8 17 (Dental)Insurance 9070 Union Welfare Benefits 90851 Supplemental Benefit Payment to Disabled Fire Fighters 9189 Other Employee Benefits $191105.7 18 Total $12,980,097.00 Computed Total From Financial $12,980,097.58 Section(comparative purposes only) Page 92 OSC Municipality 470379000000 TOWN OF Southold Energy Costs and Consumption For the Fiscal Year Ending 2017 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $193,292 105,220 gallons Diesel Fuel $320,810 157,752 gallons Fuel Oil $28,160 14,20 gallons Natural Gas $36,40 30,931 cubic feet herms Electricity $321,69 1,584,60 kilowatt-hours Coal $ tons Propane $ gallons Page 93 OSC Municipality 470379000000 TOWN OF Southold Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2017 Annual OPEB Cost and Net OPEB Obligation 1.Type of Other Post Employment Benefits Plan Single-Employer Defined Benefits 2.Annual Required Contribution(ARC) $6,947,120.00 3. Interest on Net OPEB Obligation $1,557,675.00 4.Adjustment to Annual Required Contribution ($2,925,574.00) 5.Annual OPEB Expense $5,579,221.00 6. Less:Actual Contribution Made $1,904,922.00 7. Increase in Net OPEB Obligation $3,674,299.00 8. Net OPEB Obligation-beginning of year $44,505,008.00 9. Net OPEB Obligation-end of year $48,179,307.00 10.Total Other Post Employment Benefits as reported in Accounts 683 in $48,179,307.00 Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed(Actual Contribution 34.14% Made/Annual OPEB Cost) Funded Status and Funding Process 12.Actuarial Accrued Liability(AAL) $75,621,825.00 13. Less:Actuarial Value of Plan Assets $0.00 14. Unfunded Actuarial Accrued Liability(UAAL) $75,621,825.00 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 0.0000 16.Annual Covered Payroll(of active employees covered by the plan) $16,829,856.00 17. UAAL as Percentage of Annual Covered Payroll 449.33% Other OPEB Information 18. Date of most recent actuarial valuation 19.Actuarial method used Entry Age 20.Assumed rate of return on investments discount rate .00% 21.Amortization period of UAAL(in years) 30.00 Page 94 OSC Municipality 470379000000 CERTIFICATION OF CHIEF FISCAL OFFICER I, SCOTT RUSSELL hereby certify that I am the Chief Fiscal Officer of the TOWN of SOUTHOLD , and that the information provided in the annual financial report of the TOWN of SOUTHOLD , for the fiscal year ended 12/31/2017 , is TRUE and correct to the best of my knowledge and belief. By entering the personal identification number assigned by the Office of the State Comptroller to me as the Chief Fiscal Officer of the TOWN of SOUTHOLD , and adopted by me as my signature for use in conjunction with the filing of the TOWN of SOUTHOLD's annual financial report, I am evidencing my express intent to authenticate my certification of the TOWN of SOUTHOLD's annual financial report for the fiscal year ended 12/31/2017 and filed by means of electronic data transmission. KRISTIE HANSEN-HIGHTOWER SCOTT RUSSELL Name of Report Preparer if different Name than Chief Fiscal Officer (631) 765-4333 SUPERVISOR Telephone Number Title PO BOX 1179, SOUTHOLD, NY 119 Official Address 04/20/2018 (631) 765-1889 Date of Certification Official Telephone Number Page 95 Municipality Code 470379000000 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2017 (A) GENERAL Adjustment Reason Account Code A8012 Asjustments after submission (B) GENERAL TOWN-OUTSIDE VG Adjustment Reason Account Code B8015 Adjustments after filing (CL) REFUSE AND GARBAGE Adjustment Reason Account Code CL8012 Transfer from SR-should be CL (DB) HIGHWAY-PART-TOWN Adjustment Reason Account Code DB8015 Adjustments after submission (SR) REFUSE AND GARBAGE Adjustment Reason Account Code SR8015 Transfer to CL &Adj after submission (SM) MISCELLANEOUS Adjustment Reason Account Code SM801 E Adjustments after submission (H) CAPITAL PROJECTS Adjustment Reason Account Code H8012 Adjustments after submission Account Code H8015 Adjustments after submission Page 96 OSC Municipality Code 47(