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Home My WebLink About2016 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 12/31/2016 ************************************************************************************************************************************* 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 2015 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2016: (A)GENERAL (B)GENERAL TOWN-OUTSIDE VG (CD)SPECIAL GRANT (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 2015 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 2016 (A)GENERAL Balance Sheet Code Description 2015 EdpC Assets Cash 14,175,741 A200 10,474,759 Cash In Time Deposits 6,320,634 A201 3,231,392 Petty Cash 623 A210 543 20,496,9 13,706,694 Taxes Receivable,Current 367 A250 TOTAL Taxes Receivable(net) Accounts Receivable 1,708 A380 97,457 TOTAL Other Receivables(net) 1,708 IF 97,457 Due From State And Federal Government 28,225 A410 187,644 TOTAL State And Federal Aid Receivables 28,225 187,644 Due From Other Funds 433,399 A391 381,933 TOTAL Due From Other Funds 3 381,933 Due From Other Governments 1,148,709 A440 1,284,255 Inventory Of Materials And Supplies 1,674 A445 1,474 115TAL Inventorie 1,674 Prepaid Expenses 1,041,076 A480 1,051,886 TOTAL Prepaid Expenses 1,041,0 TOTAL Assets and Defe 23,152,1 Page 3 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Balance Sheet Code Description 2015 EdpCode 2016 Accounts Payable 575,292 A600 434,234 TOTAL Accounts Payable 575,292 434,234 Due To Other Funds 3,266,668 A630 3,168,127 TOTAL Due To Other Funds 3,266,668 3,168,127 Due To Other Governments 5,830,880 A631 463 TOTAL Due To Other Governments 5,830,880 463 TOTAL Liabilities 9,672,840 3,602,824 Deferred Inflows of Resources Deferred Inflow of Resources 5,367,362 A691 4,307,637 TOTAL Deferred Inflows of Resources 5,367,362 4,307,637 TOTAL Deferred Inflows of Resources 5,367,362 4,307,637 Fund Balance Not in Spendable Form 1,042,749 A806 1,053,360 TOTAL Nonspendable Fund Balance 1,042,749 i 1,053,360 Assigned Appropriated Fund Balance 2,000,000 A914 1,375,000 Assigned Unappropriated Fund Balance 426,028 A915 373,307 TOTAL Assigned Fund Balance 1,748,307 Unassigned Fund Balance 4,643,178 A917 5,999,213 TOTAL Unassigned Fund Balance 4,643,178 5,999,213 TOTAL Fund Balance 8,111,955 8,800,881 TOTAL Liabilities, Deferred Inflows And Fund Balance 23,152,156 16,711,342 Page 4 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Results of Operation Code Description dpCode 2016 Revenues Real Property Taxes 23,191,122 A1001 23,991,479 TOTAL Real Property Taxes 23,191,122 23,991,479 Other Payments In Lieu of Taxes 21,696 A1081 9,547 Interest&Penalties On Real Prop Taxes 62,773 A1090 66,019 TOTAL Real Property Tax Items 84,468 75,566 Non Prop Tax Dist By County 1,019,873 A1120 1,154,273 TOTAL Non Property Tax Items 1,019,873 1,154,273 Treasurer Fees 372 A1230 350 Clerk Fees 10,429 A1255 9,463 Other General Departmental Income 1,003 A1289 2,348 Police Fees 11,607 A1520 4,362 Charges-Programs For The Aging 181,041 A1972 180,512 Park And Recreational Charges 112,545 A2001 117,339 Special Recreational Facility Charges 19,500 A2025 74,643 Other Home&Community Services Income 42,070 A2189 45,435 TOTAL Departmental Income 378,566 d& 434,452 General Services, Inter Government 162,701 A2210 106,647 Programs For Aging,Other Govts 39,171 A2351 232,167 TOTAL Intergovernmental Charges 338,814 Interest And Earnings 34,647 A2401 47,758 Rental of Real Property 167,691 A2410 146,085 TOTAL Use of Money And Property 202,337 193,843 Bingo Licenses 593 A2540 314 Dog Licenses 7,588 A2544 7,149 Permits,Other 326,210 A2590 338,425 TOTAL Licenses And Permits 337,3-qM 345,888 Fines And Forfeited Bail 284,814 A2610 343,332 Forfeitures of Deposits 500 A2620 TOTAL Fines And Forfeitures 343,332 Sales of Scrap&Excess Materials 3,919 A2650 11,350 Sales,Other 40 A2655 355 Insurance Recoveries 145,562 A2680 180,985 TOTAL Sale of Property And Compensation For Loss 149,521 192,690 Reimbursement of Medicare Part D Exp 200 A2700 Refunds of Prior Year's Expenditures 3,595 A2701 2,974 Gifts And Donations 33,915 A2705 19,170 Unclassified(specify) 6,859 A2770 2,038 TOTAL Miscellaneous Local Sources 44,569 24,182 Interfund Revenues A2801 758 TOTAL Interfund Revenues 0 758 St Aid,Mortgage Tax 1,306,404 A3005 1,245,260 St Aid-Other(specify) 1,932 A3089 21,793 St Aid,Programs For Aging 142,601 A3772 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 2016 (A)GENERAL Results of Operation Code Description ® 2016 Revenues St Aid Emergency Disaster Assistance 16,697 A3960 TOTAL State Aid 1,287,553 Fed Aid Other Public Safety 100,729 A4389 66,262 Fed Aid,Transp Cap Proj A4597 14,894 Additional Description ISTEA Grant Fed Aid,Programs For Aging 57,417 A4772 Fed Aid,Disaster Assistance 11,315 A4785 170,204 Fed Aid,Other Home&Community Cap 26,291 A4997 63 TOTAL Federal ENIPM251,423 TOTAI Ravaniasm 28,634,252 Interfund Transfers A5031 345,268 345,268 TOTAL Other Sources 345,268 T 28,979,520 Page 6 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Results of Operation Code Description 2015 M Expenditures Legislative Board,Pers Sery 137,618 A10101 142,265 Legislative Board,Contr Expend 137,905 A10104 118,582 TOTAL Legislative Board 260,846 Municipal Court,Pers Sery 527,208 A11101 533,711 Municipal Court,Equip&Cap Outlay 5,948 A11102 14,328 Municipal Court,Contr Expend 78,191 A11104 74,518 TOTAL Municipal Court 611,347 622,556 Supervisor,pers Sery 240,878 A12201 252,153 Supervisor,equip&Cap Outlay 4,904 A12202 320 Supervisor,contr Expend A12204 2,931 TOTAL Supervisor 245,782 255,403 Dir of Finance, Pers Sery 431,967 A13101 464,779 Dir of Finance, Equip&Cap Outlay 1,094 A13102 4,313 Dir of Finance,Contr Expend 23,338 A13104 24,346 TOTAL Dir of Finance 456,399 493,437 Auditor,Contr Expend 88,250 A13204 84,600 TOTAL Auditor 88,250 84,600 Tax Collection,pers Sery 123,817 A13301 119,693 Tax Collection,equip&Cap Outlay A13302 Tax Collection,contr Expend 19,146 A13304 20,398 TOTAL Tax Collection 142,963 140,091 Assessment, Pers Sery 433,202 A13551 458,098 Assessment, Equip&Cap Outlay 771 A13552 737 Assessment,Contr Expend 24,222 A13554 27,377 TOTAL Assessment 458,195 486,212 Clerk,pers Sery 344,190 A14101 345,107 Clerk,equip&Cap Outlay A14102 1,160 Clerk,contr Expend 18,592 A14104 20,656 TOTAL Clerk 362,782 366,924 Law,Pers Sery 371,326 A14201 295,445 Law,Equip&Cap Outlay 449 A14202 Law,Contr Expend 33,452 A14204 46,162 TOTAL Law 405,228 341,607 Engineer, Pers Sery 184,965 A14401 196,553 Engineer, Equip&Cap Outlay 1,221 A14402 933 Engineer,Contr Expend 8,102 A14404 9,169 TOTAL Engineer 194,288 206,655 Records Mgmt,PerS.SerV. 81,057 A14601 89,315 Records Mgmt,Equip&Cap Outlay 1,999 A14602 619 Records Mgmt,Contr Expend 2,569 A14604 3,864 TOTAL Records Mgmt 85,625 93,798 Public Works Admin, Pers Sery 179,541 A14901 202,845 Public Works Admin,Contr Expend 370 A14904 146 TOTAL Public Works Admin 179,911 202,991 Buildings, Pers Sery 778,401 A16201 791,724 Buildings, Equip&Cap Outlay 34,728 A16202 198,272 Page 7 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Results of Operation Code Description - Expenditures Buildings,Contr Expend 494,043 A16204 479,425 TOTAL Buildings 1,469,0 Central Garage, Equip&Cap Outlay A16402 Central Garage,Contr Expend 13,744 A16404 14,904 TOTAL Central Garage IL , Central Print&Mail, Equip&Cap Outlay 46,939 A16702 45,993 Central Print&Mail,contr Expend 31,561 A16704 26,005 TOTAL Central Print&Mail 78,500 71,997 Central Data Process, Pers Sery 217,059 A16801 225,271 Central Data Process&Cap Outlay 8,579 A16802 5,260 Central Data Process,Contr Expend 244,861 A16804 296,165 TOTAL Central Data Process 470,498 526,696 Unallocated Insurance,Contr Expend 347,190 A19104 397,988 TOTAL Unallocated Insurance 347,19 397,988 Municipal Assn Dues,Contr Expend 1,800 A19204 1,800 TOTAL Municipal Assn Dues 1,80 1,800 Payment of Mta Payroll Tax,contr Expend 48,700 A19804 48,861 TOTAL Payment of Mta Payroll Tax 48,861 Other General Government, Pers Sery 101,743 A19891 104,003 Other Gen Govt Support,Equip&Cap Outlay 22,780 A19892 15,090 Other Gen Govt Support,Contr Expend 513 A19894 4,882 TOTAL Other Gen Govt Support 125,036 123,975 TOTAL General Government Support 5,898,933 6,210,765 Public Safety Comm Sys, Pers Sery 880,437 A30201 921,454 Public Safety Comm Sys, Equip&Cap Outlay 77,978 A30202 15,837 Public Safety Comm Sys,Contr Expend 35,029 A30204 42,410 TOTAL Public Safety Comm Sys 979,700 Police,Pers Sery 7,799,888 A31201 7,964,962 Police, Equip&Cap Outlay 373,721 A31202 174,862 Police,Contr Expend 434,846 A31204 377,772 TOTAL Police 8,608,455 8,517,597 Traffic Control, Equip&Cap Outlay A33102 Traffic Control,Contr Expen 12,135 A33104 11,987 TOTAL Traffic Control Fire,Contr Expend 77 A34104 77 TOTAL Fire Control of Animals,Contr Expend 217,484 A35104 221,651 T 217,484 221,651 Examining Boards,Pers Sery 6,474 A36101 6,857 Examining Boards,Contr Expend 5,678 A36104 6,051 TOTAL Examining Boar 12,152 12,909 Civil Defense,Contr Expend 92 A36404 2,899 TOTAL Civil Defense 2,899 TOTAL Public Safety 9,843,839 9,746,819 Public Health, Equip&Cap Outlay 7,664 A40102 Page 8 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Results of Operation kde Descri do 2015 2016 Expenditures Public Health,Contr Expend 300 A40104 300 300 Narcotic Guid Council,Contr Expend 33,000 A42104 33,000 33,000 An 33,300 Street Admin,Pers Sery 321,484 A50101 362,096 362,096 Street Lighting,Pers Sery 65,042 A51821 67,407 Street Lighting,Equip&Cap Outlay 42 A51822 5,462 Street Lighting,Contr Expend 109,071 A51824 113,901 TOTAL Street Lighting 186,770 Off-Street Parking, Contr Expend 525 A56504 495 TOTAL Off-Street Parkin 495 TOTAL Transportation L549,361 Publicity,Contr Expend 40,000 A64104 40,000 Programs For Aging,Pers Sery 989,192 A67721 1,028,948 Programs For Aging,Equip&Cap Outlay 1,107 A67722 8,204 Programs For Aging,Contr Expend 240,435 A67724 236,484 or 1,273,636 TOTAL E d Opportunity 1,313,636 Recreation Admini,Pers Sery 86,000 A70201 100,729 Recreation Admini,Equip&Cap Outlay 1,374 A70202 2,891 Recreation Admini,Contr Expend 96,534 A70204 104,472 TOTAL Recreation Admini Special Rec Facility, Pers Sery 78,856 A71801 88,082 Special Rec Facility,Contr Expend 5,584 A71804 5,698 TOTAL Special Rec Facili 93,779 Youth Prog,Pers Sery A73101 6,607 Youth Prog,Contr Expend 1,774 A73104 1,388 Historian,Pers Sery 19,036 A75101 19,673 Historical Property,Pers Sery 4,000 A75201 4,000 Historical Property,Contr Expend 1,899 A75204 279 TOTAL Historical 5,900 4,279 Celebrations,Contr Expend 1,246 A75504 TOTAL Celebrations 1,246 TOTAL Culture And Recreation 296,303 Environmental Control,Pers Sery 189,595 A80901 194,507 Environmental Control, Equip&Cap Outlay 200 A80902 Environmental Control,Contr Expend 21,398 A80904 27,934 TOTAL Environmental 2 222,440 Shade Tree, Pers Sery 1,299 A85601 2,279 Page 9 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Results of Operation Code Description = 16 Expenditures Shade Tree,Contr Expend 12,155 A85604 10,218 TOTAL Shade Tree 12,497 Conservation,Contr Expend 844 A87104 1,098 TOTAL Conservation 1,098 Fish And Game,Contr Expend 30,000 A87204 30,000 TOTAL Fish And Game 30,000 Cemetery,Contr Expend 6 A88104 6 TOTAL Cemetery 6 Misc Home&Comm Serv, Pers Sery 112,323 A89891 63,143 TOTAL Misc Home&Comm Sery 112,323 63,143 TOTAL Home And Community Services 367,820 329,184 State Retirement System 1,243,332 A90108 1,141,073 Police&Firemen Retirement,Empl Bnfts 1,768,737 A90158 1,595,006 Social Security, Employer Cont 1,001,559 A90308 1,004,335 Worker's Compensation, Empl Bnfts 248,688 A90408 280,709 Unemployment Insurance, Empl Bnfts 21,099 A90508 14,679 Disability Insurance, Empl Bnfts 324,830 A90558 333,709 Hospital&Medical(dental)Ins,Empl Bnft 3,668,529 A90608 3,918,740 Other Employee Benefits(spec) 66,452 A90898 75,556 TOTAL Employee Benefits 8,343,227 8,363,806 Debt Principal,Serial Bonds 497,200 A97106 392,200 Debt Principal, Bond Anticipation Notes 212,000 A97306 230,061 TOTAL Debt Principal 709,200 622,261 Debt Interest,Serial Bonds 144,118 A97107 130,937 Debt Interest,Bond Anticipation Notes 5,371 A97307 9,519 TOTAL Debt Interest 149,490 140,456 TOTAL Expenditures 27,416,673 27,643,407 Transfers,Other Funds 626,714 A99019 647,186 TOTAL Operating Transfers 626,714 647,186 TOTAL Other Uses 626,714 647,186 TOTAL Detail Expenditures And Other Uses 28,043,387 28,290,594 Page 10 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 8,579,421 A8021 8,111,955 Restated Fund Balance-Beg of Year 8,579,421 A8022 8,111,955 ADD-REVENUES AND OTHER SOURCES 27,575,921 28,979,520 DEDUCT-EXPENDITURES AND OTHER USES 28,043,387 28,290,594 Fund Balance-End of Year 8,111,955 A8029 8,800,881 Page 11 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Budget Summary Code Description 2016 EdpCode 2017 Estimated Revenues Est Rev-Real Property Taxes 23,991,479 A1049N 25,530,030 Est Rev-Real Property Tax Items 71,300 A1099N 72,500 Est Rev-Non Property Tax Items 1,154,273 A1199N 1,154,273 Est Rev-Departmental Income 425,823 A1299N 427,362 Est Rev-Intergovernmental Charges 527,956 A2399N 573,789 Est Rev-Use of Money And Property 210,000 A2499N 215,000 Est Rev-Licenses And Permits 302,535 A2599N 354,885 Est Rev-Fines And Forfeitures 185,500 A2649N 218,500 Est Rev-Sale of Prop And Comp For Loss 131,000 A2699N 127,500 Est Rev-Miscellaneous Local Sources 14,175 A2799N 3,050 Est Rev-State Aid 1,355,500 A3099N 1,397,850 Est Rev-Federal Aid 204,746 A4099N 57,400 TOTAL Estimated Revenues 28,574,287 30,132,139 Estimated-Interfund Transfer 542,000 A5031 N 0 Appropriated Fund Balance 2,000,000 A599N 1,375,000 TOTAL Estimated Other Sources 2,542,000 1,375,000 TOTAL Estimated Revenues And Other Sources 31,116,287 31,507,139 Page 12 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (A)GENERAL Budget Summary Code Description 2016 JI EdpCode 2017 Appropriations App-General Government Support 7,151,829 A1999N 6,630,107 App-Public Safety 10,451,475 A3999N 10,811,950 App-Health 33,300 A4999N 33,300 App-Transportation 577,302 A5999N 522,200 App-Economic Assistance And Opportunity 1,414,140 A6999N 1,485,540 App-Culture And Recreation 358,560 A7999N 364,075 App-Home And Community Services 367,431 A8999N 399,705 App-Employee Benefits 9,170,800 A9199N 9,755,000 App-Debt Service 763,200 A9899N 752,000 TOTAL Appropriations 30,288,037 30,753,877 App-Interfund Transfer 828,250 A9999N 753,262 TOTAL Other Uses 828,250 753,262 TOTAL Appropriations And Other Uses 31,116,287 31,507,139 Page 13 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Cod ]AW2015 �- Assets Cash In Time Deposits 862,963 B201 770,155 WL Cas 862,9 770,155 Accounts Receivable 151,530 B380 171,102 her Receivable 51, Due From State And Federal Government 62,359 B410 TOTAL State And Federal Aid Receivables Due From Other Funds 163,637 B391 187,507 %TAL Due From Other Funds , Prepaid Expenses 71,080 B480 76,476 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources Page 14 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet Code Description Accounts Payable 25,729 B600 42,901 TOTAL Accounts Payable 42,901 Due To Other Funds B630 TOTAL Due To Other Funds 0 TOTAL Liabilities 25,729 42,901 Deferred Inflows of Resources Deferred Inflow of Resources 137,448 B691 165,811 TOTAL Deferred Inflows of Resources 137,448 TOTAL Deferred Inflows of Resources 137,448 Fund Balance Not in Spendable Form 71,080 B806 76,476 'TOTA'lonsp7drable Fund Balance Assigned Appropriated Fund Balance 340,000 B914 340,000 Assigned Unappropriated Fund Balance 737,312 B915 580,052 TOTAL Assigned Fund Balance 1,077,312 TOTAL Fund Balance 1,148,392 TOTAL Liabilities, Deferred Inflows And Fund Balanc 1,311,570 Page 15 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description 201 ® 016 Revenues Real Property Taxes 292,716 B1001 481,428 TOTAL Real Property Taxes 81,428 Other Payments In Lieu of Taxes 288 B1081 202 Interest&Penalties On Real Prop Taxes 5 B1090 7 TOTAL Real Property Tax Items 208 Franchises 624,435 B1170 668,039 TOTAL Non Property Tax Items 668,039 Other General Departmental Income 9,060 B1289 7,920 Safety Inspection Fees 543,227 B1560 569,287 Public Health Fees 15,162 B1601 16,164 Zoning Fees 73,250 B2110 91,000 Planning Board Fees 97,672 B2115 60,639 TOTAL Departmental Income 738,370 745,011 Interest And Earnings 2,222 B2401 2,033 TOTAL Use of Money And Property 2,222 2,033 Permits, Other 11,150 B2590 11,000 TOTAL Licenses And Permits 11,150 11,000 Sales,Other B2655 30 TOTAL Sale of Property And Compensation For Loss 0 30 Refunds of Prior Year's Expenditures B2701 2,685 TOTAL Miscellaneous Local Sources 0 2,685 St Aid,State Revenue Sharing 88,328 B3001 88,328 St Aid,Planning Studies 21,302 B3902 405 TOTAL State Aid 109,630 TOTAL Revenues 1,778,817 Interfund Transfers 15,331 B5031 -15,000 TOTAL Interfund Transfers 15,331 -15,000 TOTAL Other Sources 15,331 -15,000 TOTAL Detail Revenues And Other Sources 1,794,148 1,984,167 Page 16 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Code Description 2015 -W2016 Expenditures Law,Pers Sery 4,993 B14201 93,969 Law,Contr Expend 30,095 B14204 54,047 TOTAL L 35,089 148,016 Payment of Mta Payroll Tax,Contr Expend 4,218 B19804 4,537 TOTAL Payment of Mta Payro 4,21 4,537 TOTAL General Government Supp� 39,3 52,553 Safety Inspection,Pers Sery 572,698 B36201 549,225 Safety Inspection,Equip&Cap Outlay B36202 Safety Inspection,Contr Expend 13,238 B36204 17,086 TOTAL Safety Inspection 585,936 566,311 Misc Public Safety, Pers Sery 921 B39891 931 TOTAL Misc Public Safety ' 921 931 TOTAL Public Safety 586,857 567,242 Zoning, Pers Sery 182,457 B80101 199,253 Zoning,Equip&Cap Outlay 90 B80102 535 Zoning,Contr Expend 4,810 B80104 6,785 TOTAL Zoning 187,357 206,572 Planning,Pers Sery 496,523 B80201 521,866 Planning,Equip&Cap Outlay 237 B80202 607 Planning,Contr Expend 53,467 B80204 22,203 TOTAL Planning 544,675 19TAL Home An ni 737,58 751,247 State Retirement,Empl Bnfts 174,415 B90108 184,666 Social Security,Empl Bnfts 95,101 B90308 103,927 Worker's Compensation, Empl Bnfts 12,604 B90408 14,227 Disability Insurance, Empl Bnfts 33,409 B90558 33,310 Hospital&Medical(dental)Ins,Empl Bnft 304,515 B90608 317,878 Other Employee Benefits(spec) B90898 10,979 Additional Description Medical Plan Buyout TOTAL Employee Benefits 620,043 664,988 TOTAL Expenditures 1,983,791 2,136,030 Transfers,Other Funds B99019 TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 1,983,791 2,136,030 Page 17 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,338,036 B8021 1,148,392 Restated Fund Balance-Beg of Year 1,338,036 B8022 1,148,392 ADD-REVENUES AND OTHER SOURCES 1,794,148 1,984,167 DEDUCT-EXPENDITURES AND OTHER USES 1,983,791 2,136,030 Fund Balance-End of Year 1,148,392 B8029 996,528 Page 18 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Budget Summary Code Description 2016 EdpCode 2017 Estimated Revenues Est Rev-Real Property Taxes 481,428 B1049N 775,754 Est Rev-Real Property Tax Items 130 B1099N 200 Est Rev-Non Property Tax Items 625,000 B1199N 625,000 Est Rev-Departmental Income 764,200 B1299N 768,600 Est Rev-Use of Money And Property 2,000 B2499N 2,500 Est Rev-Licenses And Permits 11,400 B2599N 11,400 Est Rev-State Aid 88,328 B3099N 113,328 TOTAL Estimated Revenues 1,972,486 2,296,782 Appropriated Fund Balance 340,000 B599N 135,000 TOTAL Estimated Other Sources 340,000 135,000 TOTAL Estimated Revenues And Other Sources 2,312,486 2,431,782 Page 19 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (B)GENERAL TOWN-OUTSIDE VG Budget Summary Code Description 2016 EdpC �201� Appropriations App-General Government Support 215,250 B1999N 241,750 App-Public Safety 537,770 B3999N 568,770 App-Home And Community Services 846,466 B8999N 766,262 App-Employee Benefits 698,000 B9199N 840,000 TOTAL Appropriations 2,297,486 2,416,782 App-Interfund Transfer 15,000 B9999N 15,000 TOTAL Other Uses 15,000 15,000 TOTAL Appropriations And Other Uses 2,312,486 2,431,782 Page 20 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CD)SPECIAL GRANT Balance Sheet Code Descriptio 42016 Assets Cash CD200 69,130 TOTAL Ca s 69,130 Due From State And Federal Government 21,440 CD410 31,078 TOTAL State And Federal Aid Receivables 31,078 TOTAL Assets and Deferred Outflows of Resources 100,208 Page 21 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CD)SPECIAL GRANT Balance Sheet Code Description LJ� 2016 Accounts Payable 21,440 CD600 10,000 TOTAL Accounts Payable 10,000 Due To Other Funds CD630 371 TOTAL Due To Other Funds S71 TOTAL Liabilities 1071 Deferred Inflows of Resources Deferred Inflow of Resources CD691 89,838 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 2016 (CD)SPECIAL GRANT Results of Operation Code Description 2015 EdpCode 2016 Revenues Fed Aid,Community Development Act 52,539 CD4910 93,614 TOTAL Federal Aid 52,539 93,614 TOTAL Revenues 52,539 93,614 TOTAL Detail Revenues And Other Sources 52,539 93,614 Page 23 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CD)SPECIAL GRANT Results of Operation Fipde�ion 2015 2016 Expenditures Prov of Public Service,Contr Expen 52,539 CD86764 93,614 TOTAL Prov of Public Service 52,53 TOTAL Home And Community Services 52,539 TOTAL Expenditures 52,539 TOTAL Detail Expenditures And Other Uses 52,539 Page 24 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CD)SPECIAL GRANT Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year CD8021 Restated Fund Balance-Beg of Year CD8022 ADD-REVENUES AND OTHER SOURCES 52,539 93,614 DEDUCT-EXPENDITURES AND OTHER USES 52,539 93,614 Fund Balance-End of Year CD8029 Page 25 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet ode Description 2015 Assets Cash In Time Deposits 14,148,808 CM201 14,960,071 9&L Cas 14,148,80 14,960,071 Accounts Receivable 712 CM380 11,473 her Receivable Due From State And Federal Government 18,270 CM410 TOTAL State And Federal Aid Receivables Due From Other Governments 656,106 CM440 836,401 TOTAL Due From Other Governments TOTAL Assets and Deferred Outflows of Resources Page 26 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet Code Description 2015 EdpCode 2016 Accounts Payable 26,894 CM600 35,960 TOTAL Accounts Payable 26,894 35,960 TOTAL Liabilities 26,894 35,960 Fund Balance Assigned Appropriated Fund Balance 6,204,000 CM914 7,817,900 Assigned Unappropriated Fund Balance 8,593,002 CM915 7,954,085 TOTAL Assigned Fund Balance 14,797,002 15,771,985 TOTAL Fund Balance 14,797,002 15,771,985 TOTAL Liabilities, Deferred Inflows And Fund Balance 14,823,896 15,807,944 Page 27 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Code DgjjWn _ Revenues Misc Revenue,Other Govts 6,464,184 CM2389 7,073,493 TOTAL Intergove = 6,464,184 7,073,493 Interest And Earnings 14,879 CM2401 29,296 TOTAL Use of Money And Property 14,879 29,296 State Aid,Other 12,824 CM3089 464,522 atejjftk 12.821 464,522 Federal Aid,Other 4,919 CM4089 TOTAL Federal Aid 4,919 0 TOTAL Revenues 6,496,806 7,567,311 TOTAL Detail Revenues And Other Sources 6,496,806 7,567,311 Page 28 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Code Description 2015 EEdpCode 2016 Expenditures Payment of Mta Payroll Tax,Contr Expend 582 CM19804 603 TOTAL Payment of Mta Payroll Tax 582 603 TOTAL General Government Support 582 603 Other Home And Community Service-Pers Sery 172,761 CM89891 180,407 Other Home&Comm-Equip&Cap Outlay 800,592 CM89892 4,079,548 Other Home And Community Service-Empl Bnft 13,093 CM89898 13,669 TOTAL Other Home And Community Service-Empl Bnft 986,446 4,273,624 TOTAL Home And Community Services 986,446 4,273,624 Serial Bonds, Principal 1,338,500 CM97106 1,364,143 TOTAL Debt Principal 1,338,500 1,364,143 Debt Interest,Serial Bonds 1,006,692 CM97107 953,959 TOTAL Debt Interest 1,006,692 953,959 TOTAL Expenditures 3,332,220 6,592,329 TOTAL Detail Expenditures And Other Uses 3,332,220 6,592,329 Page 29 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (CM)MISCELLANEOUS SPECIAL REV Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 11,632,416 CM8021 14,797,002 Restated Fund Balance-Beg of Year 11,632,416 CM8022 14,797,002 ADD-REVENUES AND OTHER SOURCES 6,496,806 7,567,311 DEDUCT-EXPENDITURES AND OTHER USES 3,332,220 6,592,329 Fund Balance-End of Year 14,797,002 CM8029 15,771,985 Page 30 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Balance Sheet Code - Assets Cash In Time Deposits 595,314 DB201 297,504 WL Cas 2M Accounts Receivable 47 DB380 23 her Receivable Due From State And Federal Government 36,059 DB410 500,267 TOTAL State And Federal Aid Receivables 500,267 Due From Other Funds 1,173,898 DB391 1,025,512 %TAL Due From Other Funds 1,173,898 Prepaid Expenses 169,329 DB480 169,088 TOTAL Prepaid Expenses 169,3 TOTAL Assets and Deferred Outflows of Resources 1,974,648 Page 31 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Balance Sheet Code Description 2015 J Ed 2016 Accounts Payable 132,311 DB600 58,478 TOTAL Accounts Payable 132,311 Due To Other Funds 23,622 DB630 TOTAL Due To Other Funds 23,622 0 Due To Other Governments 160 DB631 160 TOTAL Due To Other Governments 160 160 TOTAL Liabilities 156,093 58,638 Deferred Inflows of Resources Deferred Inflow of Resources 1,171,556 DB691 1,024,138 TOTAL Deferred Inflows of Resources 1,171,556 1,024,138 TOTAL Deferred Inflows of Resources 1,171,556 1,024,138 Fund Balance Not in Spendable Form 169,329 DB806 169,088 TOTAL Nonspendable Fund Balance 169,329 169,088 Assigned Appropriated Fund Balance 250,440 DB914 250,615 Assigned Unappropriated Fund Balance 227,231 DB915 489,915 TOTAL Assigned Fund Balance 477,671 740,530 TOTAL Fund Balance 647,000 909,618 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,974,648 1,992,394 Page 32 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description Revenues Real Property Taxes 4,641,266 DB1001 5,263,180 TOTAL Real Property Taxes 5,263,180 Other Payments In Lieu of Taxes 4,564 DB1081 2,204 Interest&Penalties On Real Prop Taxes 77 DB1090 73 TOTAL Real Property Tax Items 6 2,277 Interest And Earnings 5,579 DB2401 5,490 TOTAL Use of Money And Property 5,490 Permits, Other 15,737 DB2590 21,456 TOTAL Licenses And Permits 15,737 �Wll 21,456 Sales of Scrap&Excess Materials 7,954 DB2650 56,127 Insurance Recoveries DB2680 2,006 TOTAL Sale of Property And Compensation For Loss 7,954 58,133 Refunds of Prior Year's Expenditures 8,500 DB2701 93 Gifts And Donations DB2705 187 Unclassified(specify) DB2770 750 Additional Description Restituion Suffolk Bikers event TOTAL Miscellaneous Local Sources 8,500 1,030 Interfund Revenues DB2801 8,488 Additional Description CDBG Reimb PCC Connectivity Project TOTAL Interfund Revenues 0 8,488 St Aid,Other Aid(specify) DB3089 255,000 Additional Description Dept of State&DASNY Grants St Aid,Consolidated Highway Aid 562,220 DB3501 420,554 St Aid,Other Transportation DB3589 95,996 St Aid Emergency Disaster Assistance 81,858 DB3960 TOTAL State Aid 644,078 771,549 Fed Aid,Emergency Disaster Assistance 69,196 DB4960 256,149 TOTAL Federal Aid 69,196 256,149 TOTAL Revenues i 5,396,951 6,387,752 Interfund Transfers 225,730 DB5031 TOTAL Interfund Transfers 0 TOTAL Other Sources 0 TOTAL Detail Revenues And Other Sources 5,622,682� 6,387,752 Page 33 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Results of Operation Code Description 2015 -Noij�16 Expenditures Administration-Contractual 46 DB17104 TOTAL Administration-Contractual 0 Payment of Mta Payroll Tax,Contr Expend 7,416 DB19804 7,269 TOTAL Payment of Mta Payroll Tax 7,4 7,269 TOTAL General Government Support 7,46 WW 7,269 Maint of Streets, Pers;Sery 1,372,470 DB51101 1,465,146 Maint of Streets,Contr Expend 710,970 DB51104 896,964 TOTAL Maint of Streets 2,083,440 2,362,110 Perm Improve Highway,Equip&Cap Outlay 562,220 DB51122 516,550 TOTAL Perm Improve Highway 562,220 516,550 Machinery,Pers Sery 377,445 DB51301 349,174 Machinery,Equip&Cap Outlay 135,121 DB51302 29,647 Machinery,Contr Expend 187,868 DB51304 230,575 TOTAL Machinery 700,43 609,395 Brush And Weeds,Pers Sery 142,918 DB51401 190,532 Brush And Weeds,Equip&Cap Outlay 106 DB51402 Brush And Weeds,Contr Expend 57,611 DB51404 83,957 TOTAL Brush And Weeds 200,635 274,489 Snow Removal, Pers Sery 335,192 DB51421 153,558 Snow Removal, Equip&Cap Outlay 8,808 DB51422 20,025 Snow Removal,Contr Expend 190,771 DB51424 159,214 TOTAL Snow Removal 534,771 332,797 TOTAL Transportation 4,081,500 4,095,341 State Retirement, Empl Bnfts 404,479 DB90108 316,965 Social Security, Empl Bnfts 168,166 DB90308 162,686 Worker's Compensation, Empl Bnfts 166,937 DB90408 188,432 Disability Insurance, Empl Bnfts 62,403 DB90558 66,458 Hospital&Medical(dental)Ins,Empl Bnft 903,597 DB90608 988,350 TOTAL Employee Benefits 1,705,582 -M 1,722,892 Debt Principal,Serial Bonds 65,000 DB97106 70,000 Debt Principal, Bond Anticipation Notes 129,737 DB97306 118,912 TOTAL Debt Principal 194,737 188,912 Debt Interest,Serial Bonds 22,490 DB97107 21,225 Debt Interest,Bond Anticipation Notes 7,039 DB97307 6,720 TOTAL Debt Interest 29,530 27,945 TOTAL Expenditures 6,018,811 6,042,360 Transfers,Other Funds DB99019 82,774 TOTAL Operating Transfers 0 82,774 TOTAL Other Uses 0 82,774 TOTAL Detail Expenditures And Other Uses 6,018,811 6,125,134 Page 34 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Analysis of Changes in Fund Balance Code Description == 2015 EdpCode [ 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,043,130 DB8021 647,000 Restated Fund Balance-Beg of Year 1,043,130 DB8022 647,000 ADD-REVENUES AND OTHER SOURCES 5,622,682 6,387,752 DEDUCT-EXPENDITURES AND OTHER USES 6,018,811 6,125,134 Fund Balance-End of Year 647,000 DB8029 909,618 Page 35 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Budget Summary Code Description 2016 EdpCode 2017 Estimated Revenues Est Rev-Real Property Taxes 5,263,180 DB1049N 6,082,537 Est Rev-Real Property Tax Items 1,825 DB1099N 2,275 Est Rev-Use of Money And Property 6,000 DB2499N 5,500 Est Rev-Licenses And Permits 12,000 DB2599N 21,000 Est Rev-Sale of Prop And Comp For Loss 1,000 DB2699N 500 Est Rev-State Aid 422,755 DB3099N 0 TOTAL Estimated Revenues 5,706,760 w 6,111,812 Appropriated Fund Balance 250,440 DB599N 80,546 TOTAL Estimated Other Sources 250,440 80,546 TOTAL Estimated Revenues And Other Sources 5,957,200 6,192,358 Page 36 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (DB)HIGHWAY-PART-TOWN Budget Summary Code Description 2016 EdpCode 2017 Appropriations App-Transportation 3,744,888 DB5999N 3,094,016 App-Employee Benefits 1,884,997 DB9199N 1,891,000 App-Debt Service 217,315 DB9899N 180,342 TOTAL Appropriations 5,847,200 5,165,358 Interfund Transfers 110,000 DB9999N 1,027,000 TOTAL Other Uses 110,000 1,027,000 TOTAL Appropriations And Other Uses 5,957,200 6,192,358 Page 37 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (H)CAPITAL PROJECTS Balance Sheet Cod 2016 Assets Cash In Time Deposits 932,450 H2O1 666,083 WL Cas 932,450 666,083 Accounts Receivable 121 H380 95 her Receivablej 95 Due From State And Federal Government 1,166 H410 3,666 TOTAL State And Federal Aid Receivables ,66q Due From Other Funds 332,518 H391 718,815 TOTAL Due From Other Funds Due From Other Governments 34,993 H440 36,047 TOTAL Due From Other Governments TOTAL Assets and Deferred Outflows of Resources AM Page 38 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (H)CAPITAL PROJECTS Balance Sheet Code Description 2015 Accounts Payable 110,908 H600 153,307 TOTAL c'�s Payable 110,908 3,307 Bond Anticipation Notes Payable 3,529,000 H626 TOTAL Notes Payable 3,529,000 0 Due To Other Funds 1,166 H630 3,666 Fund Balance Assigned Appropriated Fund Balance H914 1,267,734 Assigned Unappropriated Fund Balance H915 TOTAL Assigned Fund Bala n 1,267,734 Unassigned Fund Balance -2,339,826 H917 TOTAL Unassigned Fund Balms 339,826 0 TOTAL Fund Balance -2,339,826 1,267,734 TOTAL Liabilities,Deferred Inflows And Fund Balance 1,301,248 1,424,707 Page 39 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (H)CAPITAL PROJECTS Results of Operation Code D n w ® 2016 Revenues Misc Revenue,Other Govts 77,711 H2389 124,345 ergov 124,345 Interest And Earnings 1,986 H2401 1,306 TOTAL Use of Money And Property 1,306 Gifts And Donations H2705 340,000 Premium&Accrued Interest On Obligations 29,095 H2710 54,771 TOTAL Miscellaneous Local Sources 29,09 394,771 St Aid-Other Home And Community Service 49,985 H3989 237,500 TOTAL State Aid 49,985= 237,500 Fed Aid,Emergency Disaster Assistance 116,640 H4960 TOTAL Federal Aid 116,64 0 TOTAL Revenues 757,921 Interfund Transfers 349,910 H5031 417,127 TOTAL Interfund Transfers 349,910- 417,127 Serial Bonds H5710 5,163,000 Bans Redeemed From Appropriations 601,737 H5731 551,791 TOTAL Proceeds of Obligations 601,737- 5,714,791 TOTAL Other Sources 951,647- 6,131,918 TOTAL Detail Revenues And Other Sources 1,227,064- 6,889,839 Page 40 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (H)CAPITAL PROJECTS Results of Operation - 2016 Expenditures General Govt,Equip&Cap Outlay 1,722,484 H19972 2,537,390 TOTAL General Govt� ,722,48 2,537,390 TOTAL General Government Support 1,722,484 2,537,390 Public Safety Cap Proj 20,286 H30972 TOTAL Public Safety 20,28 0 TOTAL Public Safety 20,28 0 Perm Improve Highway,Equip&Cap Outlay 328,725 H51122 158,477 TOTAL Perm Improve Highway 328,725 158,477 LOTAL Transportation �328,72 158,477 Economic Dev,Equip&Cap Outlay 28,999 H64972 72,015 72 M Sanitation,Equip&Cap Outlay 2,817 H87972 484,000 Misc Home&Comm Serv,Equip&Cap Outlay 14,500 H89892 TOTAL Misc Home&Comm Sery TOTAL Home And Community Servic Debt Interest,Serial Bonds 201 H97107 Debt Interest,Bond Anticipation Notes 2,192 H97307 30,398 TOTAL Debt Interest TOTAL Expenditures Page 41 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (H)CAPITAL PROJECTS Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year -1,446,686 H8021 -2,339,826 Restated Fund Balance-Beg of Year -1,446,686 H8022 -2,339,826 ADD-REVENUES AND OTHER SOURCES 1,227,064 6,889,839 DEDUCT-EXPENDITURES AND OTHER USES 2,120,204 3,282,279 Fund Balance-End of Year -2,339,826 H8029 1,267,734 Page 42 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (K)GENERAL FIXED ASSETS Balance Sheet Code Description „ 2015 EdpCode 2016 Assets Land 128,370,857 K101 132,365,494 Buildings 27,474,976 K102 28,614,945 Improvements Other Than Buildings 18,395,029 K103 18,425,529 Machinery And Equipment 16,898,205 K104 17,013,987 Construction Work In Progress 1,381,735 K105 2,464,790 Infrastructure 83,847,449 K106 85,556,742 TOTAL Fixed Assets(net) 276,368,251 284,441,488 TOTAL Assets and Deferred Outflows of Resources 276,368,251 284,441,488 Page 43 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (K)GENERAL FIXED ASSETS Balance Sheet Code Description 2015 EEdpCode 2016 Liabilities,Deferred Inflows And Fund Balance Total Non-Current Govt Assets 276,368,251 K159 284,441,488 TOTAL Investments in Non-Current Government Assets 276,368,251 284,441,488 TOTAL Fund Balance 276,368,251 284,441,488 TOTAL 276,368,251 284,441,488 Page 44 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SF)FIRE PROTECTION Balance Sheet Code Description 2016 Assets Cash In Time Deposits 25,775 SF201 25,569 25,569 Due From Other Funds 167,590 SF391 127,830 167,5� 127,830 tflows of Resources 193 153,399 Page 45 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SF)FIRE PROTECTION Balance Sheet Code Description 2 Accounts Payable 13,136 SF600 13,136 TOTAL Accounts Payable , TOTAL Liabilities A Deferred Inflows of Resources Deferred Inflow of Resources 167,590 SF691 127,830 TOTAL Deferred Inflows of Resources 67,59 TOTAL Deferred Inflows of Resources Fund Balance Assigned Appropriated Fund Balance 6,000 SF914 6,000 Assigned Unappropriated Fund Balance 6,639 SF915 6,433 TOTAL Assigned Fund Balance 12,63 TOTAL Fund Balance 12,639 TOTAL Liabilities, Deferred Inflows And Fund Balance Page 46 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SF)FIRE PROTECTION Results of Operation Code Description EdpC 2016 Revenues Real Property Taxes 764,836 SF1001 752,906 TOTAL Real Property Taxes A 764,836 752,906 Interest&Penalties On Real Prop Taxes 13 SF1090 10 TOTAL Real Property Tax Items 10 Interest And Earnings 284 SF2401 245 TOTAL Use of Money And Property 245 TOTAL Revenues 753,162 TOTAL Detail Revenues And Other Sources 765,133 753,162 Page 47 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SF)FIRE PROTECTION Results of Operation Code Description 2015 EdpCode 2016 Expenditures Fire Protection,Contr Expend 766,309 SF34104 753,364 TOTAL Fire Protection 766,309 753,364 TOTAL Public Safety 766,309 753,364 Interfund Loans 1 SF97957 4 TOTAL Debt Interest 1 4 TOTAL Expenditures 766,309 753,368 TOTAL Detail Expenditures And Other Uses 766,309 753,368 Page 48 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SF)FIRE PROTECTION Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 13,815 SF8021 12,639 Restated Fund Balance-Beg of Year 13,815 SF8022 12,639 ADD-REVENUES AND OTHER SOURCES 765,133 753,162 DEDUCT-EXPENDITURES AND OTHER USES 766,309 753,368 Fund Balance-End of Year 12,639 SF8029 12,433 Page 49 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SM)MISCELLANEOUS Balance Sheet Code Description 2015 EdpCode 2016 Assets Cash 664,930 SM200 586,895 Cash In Time Deposits 120,993 SM201 132,760 Petty Cash 2,486 SM210 2,486 788,401L Am 722,140 Accounts Receivable 52,781 SM380 49,348 Allowance For Receivables(Credit) -4,600 SM389 -5,071 TOTAL Other Receivables(net) Wr 44,2781 Due From State And Federal Government 11,133 SM410 446,535 TOTAL State And Federal Aid Receivables 11 446,535 Due From Other Funds 196,906 SM391 151,030 TO rom Other Funds 196,9 151,030 Prepaid Expenses 49,964 SM480 44,144 TOTAL Prepaid Expenses TOTAL Assets and Deferred Outflows of Resources Page 50 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SM)MISCELLANEOUS Balance Sheet Code Description 2015 EdpCode 2016 Accounts Payable 378,564 SM600 736,988 TOTAL Accounts Payable 378,564 736,988 Other Liabilities 13,232 SM688 15,557 TOTAL Other Liabilities 13,232 15,557 Due To Other Funds SM630 TOTAL Due To Other Funds 0 0 Due To Other Governments 777 SM631 TOTAL Due To Other Governments 777 0 TOTAL Liabilities 392,573 752,545 Deferred Inflows of Resources Deferred Inflow of Resources 196,905 SM691 151,029 TOTAL Deferred Inflows of Resources 196,905 151,029 TOTAL Deferred Inflows of Resources 196,905 151,029 Fund Balance Not in Spendable Form 49,964 SM806 44,144 TOTAL Nonspendable Fund Balance 49,964 44,144 Assigned Appropriated Fund Balance SM914 Assigned Unappropriated Fund Balance 455,150 SM915 460,409 TOTAL Assigned Fund Balance 455,150 460,409 TOTAL Fund Balance 505,113 504,553 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,094,592 1,408,127 Page 51 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SM)MISCELLANEOUS Results of Operation Codejscription Edp 2016 Revenues Real Property Taxes 874,803 SM1001 884,588 TOTAL Real Property Taxes 874,80 884,588 Interest&Penalties On Real Prop Taxes 15 SM1090 12 TOTAL Real Property Tax Items 15 Other General Departmental Income 2,805,710 SM1289 2,853,972 ZQTAL Denartma`Income 2,805,710 72 Misc Revenue,Other Govts 28,284 SM2389 29,047 TOTAL Intergovernmental Charges 28,284� 29,047 Interest And Earnings 491 SM2401 403 Commissions SM2450 TOTAL Use of Money And Property 403 Refunds of Prior Year's Expenditures SM2701 8,294 Unclassified(specify) 2,415 SM2770 1,105 TOTAL Miscellaneous Local Sources 9,399 St Aid,Other Aid(specify) 570 SM3089 5,650 TOTAL State 5,650 Federal Aid-Other 963 SM4089 538,731 TOTAL Federal Aid TOTAL Revenues TOTAL Detail Revenues And Other Sources Page 52 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SM)MISCELLANEOUS Results of Operation Code Description 2015 EdpCode 2016 Expenditures Other Gen Govt Support,Contr Expend 349,487 SM19894 216,450 TOTAL Other Gen Govt Support 349,487 216,450 TOTAL General Government Support 349,487 216,450 Insect Control,Pers Sery 30,067 SM40681 35,283 Insect Control,Contr Expend 46,403 SM40684 43,824 Additional Description includes$1,823.00 Equip Insect Control,Empl Bnfts 7,596 SM40688 6,833 TOTAL Insect Control 84,06 85,940 TOTAL Health 84,06 85,940 Other Transportation,Pers Sery 1,366,332 SM56801 1,364,914 Other Transportation,Ewuip&Cap Outlay 755,404 SM56802 1,108,117 Other Transportation,Contr Expend 628,454 SM56804 542,778 Other Transportation,Empl Bnfts 565,903 SM56808 608,497 TOTAL Other Transportation 3,316,092 3,624,306 TOTAL Transportation 3,316,092 3,624,306 Misc Home&Comm Serv,Contr Expend 12,877 SM89894 9,657 TOTAL Misc Home&Comm Sery 12,877 9,657 TOTAL Home And Community Services 12,877 9,657 Debt Principal,Serial Bonds 175,000 SM97106 194,000 Debt Principal, Bond Anticipation Notes 150,000 SM97306 149,000 TOTAL Debt Principal 325,000 343,000 Debt Interest,Serial Bonds 52,263 SM97107 34,493 Debt Interest,Bond Anticipation Notes 6,283 SM97307 8,516 TOTAL Debt Interest 58,545 43,009 TOTAL Expenditures 4,146,068 4,322,362 TOTAL Detail Expenditures And Other Uses 4,146,068 4,322,362 Page 53 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SM)MISCELLANEOUS Analysis of Changes in Fund Balance Code Description �:::::T::7-2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 937,931 SM8021 505,113 Restated Fund Balance-Beg of Year 937,931 SM8022 505,113 ADD-REVENUES AND OTHER SOURCES 3,713,250 4,321,802 DEDUCT-EXPENDITURES AND OTHER USES 4,146,068 4,322,362 Fund Balance-End of Year 505,113 SM8029 504,553 Page 54 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SP)PARK Balance Sheet Code Description 2015 EdpCode 2016 Assets Cash In Time Deposits 1,271,140 SP201 1,599,937 Petty Cash 300 SP210 300 TOTAL Cash 1,600,237 Due From Other Funds 207,480 SP391 156,918 TOTAL Due From Other Funds 156,918 TOTAL Assets and Deferred Outflows of Resources 1 1,757,155 Page 55 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SP)PARK Balance Sheet Code Description Accounts Payable 3,898 SP600 3,124 TOTAL Accounts Payable ,124 Due To Other Governments SP631 125 TOTAL Due To Other Governments 125 TOTAL Liabilities 3,898 3,249 Deferred Inflows of Resources Deferred Inflow of Resources 207,480 SP691 156,918 TOTAL Deferred Inflows of Resources 207,480 156,918 TOTAL Deferred Inflows of Resources 207,480 156,918 Fund Balance Assigned Appropriated Fund Balance 93,013 SP914 262,083 Assigned Unappropriated Fund Balance 1,174,528 SP915 1,334,902 TOTAL Assigned Fund Balance 1,267,541 1,596,985 TOTAL Fund Balance 1,267,541 1,596,985 TOTAL Liabilities, Deferred Inflows And Fund Balance 1,478,919 1,757,152 Page 56 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SP)PARK Results of Operation Code�cription Edp 2016 Revenues Real Property Taxes 920,278 SP1001 932,117 TOTAL Real Property Taxes 932,117 Interest&Penalties On Real Prop Taxes 15 SP1090 13 TOTAL Real Property Tax Items 13 Interest And Earnings 49,289 SP2401 50,451 -ne of Monev And Property Sales of Real Property 239,458 SP2660 TOTAL Sale of Property And Compensation For Loss Refunds of Prior Year's Expenditures SP2701 1,288 Unclassified(specify) 52,113 SP2770 63,769 FOTAL Miscellaneous Local Sources Fed Aid,Emergency Disaster Assistance 295,755 SP4960 136,772 TOTAL Federal Aid 295,75 36,772 TOTAL Revenues 1,556,908 1,184,410 TOTAL Detail Revenues And Other Sources 1,556,908 1,184,410 Page 57 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SP)PARK Results of Operation Code Description 2015 FEdpCode 2016 Expenditures Parks, Pers Sery 391,481 SP71101 394,190 Parks, Equip&Cap Outlay 250,003 SP71102 72,231 Parks,Contr Expend 273,840 SP71104 296,647 Parks, Empl Bnfts 117,032 SP71108 91,899 TOTAL Parks 1,032,357 854,967 TOTAL Culture And Recreation 1,032,357 854,967 TOTAL Expenditures 1,032,357 854,967 TOTAL Detail Expenditures And Other Uses 1,032,357 854,967 Page 58 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SP)PARK Analysis of Changes in Fund Balance Code Description 2015 EdpCodeE= 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 742,990 SP8021 1,267,541 Restated Fund Balance-Beg of Year 742,990 SP8022 1,267,541 ADD-REVENUES AND OTHER SOURCES 1,556,908 1,184,410 DEDUCT-EXPENDITURES AND OTHER USES 1,032,357 854,967 Fund Balance-End of Year 1,267,541 SP8029 1,596,985 Page 59 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SR)REFUSE AND GARBAGE Balance Sheet Code Description 2015 Assets Cash 47,161 SR200 63,676 Cash In Time Deposits 1,522,684 SR201 1,435,770 Petty Cash 1,050 SR210 1,050 1,570,895 Accounts Receivable 89,574 SR380 87,278 Due From State And Federal Government 17,390 SR410 17,833 TOTAL State And Federal Aid Receivables 17,390 irMEW,333 Due From Other Funds 604,160 SR391 405,526 TOTAL Due From Other Funds 604,1 405,526 Prepaid Expenses 91,695 SR480 96,721 TOTAL Prepaid Expenses 91,695 96,721 TOTAL Assets and Deferred Outflows of Resources 2,373,713 ' 2,107,853 Page 60 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SR)REFUSE AND GARBAGE Balance Sheet Code Description 2015 Accounts Payable 268,509 SR600 218,456 TOTAL Accounts Payable 268,509 Due To Other Governments 6,878 SR631 530 TOTAL Due To Other Governments 6,878 TOTAL Liabilities 275,387 Deferred Inflows of Resources Deferred Inflow of Resources 606,850 SR691 548,298 TOTAL Deferred Inflows of Resources 606,850 TOTAL Deferred Inflows of Resources 606,850 Fund Balance Not in Spendable Form 91,695 SR806 96,721 TOTAL Nonspendable Fund Balance 91,695 Assigned Appropriated Fund Balance 250,000 SR914 240,000 Assigned Unappropriated Fund Balance 1,149,781 SR915 1,003,848 TOTAL Assigned Fund Balance 1,399,781 TOTAL Fund Balance 1,491,476 TOTAL Liabilities,Deferred Inflows And Fund Balance 2,373,713 Page 61 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SR)REFUSE AND GARBAGE Results of Operation Code Descri Lion Revenues Real Property Taxes 2,730,209 SR1001 2,550,528 TOTAL Real Property Taxes 2,730,209 Interest&Penalties On Real Prop Taxes 45 SR1090 35 TOTAL Real Property Tax Items 45 Refuse&Garbage Charges 1,490,500 SR2130 1,518,822 WTAL Departmental Income 1,490,500 Misc Revenue,Other Govts 734 SR2389 73 Interest And Earnings 6,333 SR2401 7,778 Rental of Real Property, Individuals 18,000 SR2410 TOTAL Use of Money And Property Permits,Other 161,330 SR2590 154,137 �Censes And Permits Sales of Scrap&Excess Materials 226,756 SR2650 238,346 Insurance Recoveries 8,896 SR2680 TOTAL Sale of Property And Compensation For Loss 235,653 238,346 Unclassified(specify) 484 SR2770 7,455 WMiscellaneous Local Sources St Aid,Other Aid(specify) 21,112 SR3089 21,031 State Aid Emergency Disaster 6,979 SR3960 �OTAL State Aid TOTAL Revenues Interfund Transfers 35,743 SR5031 FOTAL Interfund Transfers 35,74 TOTAL Other Sources 35,743 TOTAL Detail Revenues And Other Sources 4,707,122 Page 62 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SR)REFUSE AND GARBAGE Results of Operation Code Description 2015 EdpCode 2016 Expenditures Payment of Mta Payroll Tax,contr Expend 3,709 SR19804 3,536 TOTAL Payment of Mta Payroll Tax 3,709 3,536 TOTAL General Government Support 3,709 3,536 Refuse&Garbage, Pers Sery 1,353,900 SR81601 1,340,021 Refuse&Garbage, Equip&Cap Outlay 12,294 SR81602 6,950 Refuse&Garbage,Contr Expend 1,897,333 SR81604 1,815,857 TOTAL Refuse&Garbage 3,263,527 3,162,828 TOTAL Home And Community Services 3,263,527 3,162,828 State Retirement, Empl Bnfts 189,224 SR90108 177,419 Social Security, Empl Bnfts 98,102 SR90308 96,869 Worker's Compensation, Empl Bnfts 87,785 SR90408 92,598 Unemployment Insurance, Empl Bnfts 9,073 SR90508 6,836 Disability Insurance, Empl Bnfts 32,646 SR90558 30,501 Hospital&Medical(dental)Ins,Empl Bnft 352,469 SR90608 370,252 TOTAL Employee Benefits 769,299 774,475 Debt Principal,Serial Bonds 518,300 SR97106 528,657 Debt Principal, Bond Anticipation Notes SR97306 53,817 TOTAL Debt Principal = 582,474 Debt Interest,Serial Bonds 119,366 SR97107 105,347 Debt Interest,Bond Anticipation Notes SR97307 2,944 TOTAL Debt Interest 119,366 108,291 TOTAL Expenditures 4,674,202 4,631,605 Transfers,Other Funds SR99019 17,434 TOTAL Operating Transfers 0 17,434 TOTAL Other Uses 0 17,434 TOTAL Detail Expenditures And Other Uses 4,674,202 4,649,039 Page 63 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SR)REFUSE AND GARBAGE Analysis of Changes in Fund Balance Code Description 2o15 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,458,556 SR8021 1,491,476 Restated Fund Balance-Beg of Year 1,458,556 SR8022 1,491,476 ADD-REVENUES AND OTHER SOURCES 4,707,122 4,498,132 DEDUCT-EXPENDITURES AND OTHER USES 4,674,202 4,649,039 Fund Balance-End of Year 1,491,476 SR8029 1,340,568 Page 64 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Balance Sheet Code Des �- Assets Cash In Time Deposits 67,384 SS201 74,419 Accounts Receivable 1 SS380 396 Additional Description Includes Taxes Receivable TOTAL Other Receivables(net) Due From Other Funds 9,070 SS391 16,580 TOTAL Due From Other Funds TOTAL Assets and Deferred Outflows of Resources Page 65 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Balance Sheet Code Description Accounts Payable 4,074 SS600 1,437 TOTAL Accounts Payabl , TOTAL Liabilities Deferred Inflows of Resources Deferred Inflow of Resources 9,000 SS691 16,425 TOTAL Deferred Inflows of Resources 9,00 TOTAL Deferred Inflows of Resources 9,000 Fund Balance Assigned Appropriated Fund Balance SS914 Assigned Unappropriated Fund Balance 63,381 SS915 73,533 TOTAL Assigned Fund Balance 73,533 TOTAL Fund Balance 73,533 TOTAL Liabilities, Deferred Inflows And Fund Balance=� 76,455 91,395 Page 66 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Results of Operation Code Description 2015 EdpCode 2016 Revenues Real Property Taxes 108,075 SS1001 TOTAL Real Property Taxes 108,075 0 Interest&Penalties On Real Prop Taxes 2 SS1090 TOTAL Real Property Tax Items 2 0 Sewer Rents 23,209 SS2120 27,988 Sewer Charges 925 SS2122 1,025 TOTAL Departmental Income 24,134 29,013 Interest And Earnings 158 SS2401 38 TOTAL Use of Money And Property 158 38 Unclassified(specify) SS2770 473 Additional Description Unpaid Sewer Rents TOTAL Miscellaneous Local Sources 0 473 TOTAL Revenues 132,369 29,523 TOTAL Detail Revenues And Other Sources 132,369 29,523 Page 67 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Results of Operation Code Description 2015 EdpCode 2016 Expenditures Sanitary Sewers,Contr Expend 28,840 SS81204 10,216 TOTAL Sanitary Sewers 28,840 10,216 Sewage Treat Disp, Contr Expend SS81304 TOTAL Sewage Treat Disp 0 0 TOTAL Home And Community Services 28,840 10,216 Debt Principal,Serial Bonds 6,000 SS97106 6,000 Debt Principal, Bond Anticipation Notes 110,000 SS97306 TOTAL Debt Principal 116,000 6,000 Debt Interest,Serial Bonds 3,395 SS97107 3,155 Debt Interest,Bond Anticipation Notes 803 SS97307 TOTAL Debt Interest 4,198 3,155 TOTAL Expenditures 149,038 19,371 TOTAL Detail Expenditures And Other Uses 149,038 19,371 Page 68 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 80,049 SS8021 63,381 Restated Fund Balance-Beg of Year 80,049 SS8022 63,381 ADD-REVENUES AND OTHER SOURCES 132,369 29,523 DEDUCT-EXPENDITURES AND OTHER USES 149,038 19,371 Fund Balance-End of Year 63,381 SS8029 73,533 Page 69 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Budget Summary Code Description 2016 EdpCode 2017 Estimated Revenues Est Rev-Departmental Income 31,500 SS1299N 31,950 TOTAL Estimated Revenues 31,500 31,950 TOTAL Estimated Revenues And Other Sources 31,500 31,950 Page 70 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (SS)SEWER Budget Summary Code Description 2016 EdpCode 2017 Appropriations App-Home And Community Services 22,300 SS8999N 23,050 App-Debt Service 9,200 SS9899N 8,900 TOTAL Appropriations 31,500 31,950 TOTAL Appropriations And Other Uses 31,500 31,950 Page 71 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (TA)AGENCY Balance Sheet Code Description 2015 EdpCode 2016 Assets Cash 9,963,344 TA200 16,572,729 Cash In Time Deposits 192,844 TA201 118,492 TOTAL C 10,156,188 16,691,222 Due From Other Funds 2,805 TA391 1,500 TOTAL Due From.her Funds 2,805 1,500 TOTAL Assets an(Referred Outflows of Resources 10,158,993 16,692,722 Page 72 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (TA)AGENCY Balance Sheet Code Description 2015 EdpCode 2016 Due To Other Funds 6 TA630 985 TOTAL Due To Other Funds 6 985 Due To Other Governments 9,534,465 TA631 16,299,428 TOTAL Due To Other Governments 9,534,465 16,299,428 Income Executions 11,158 TA23 Guaranty&Bid Deposits 613,364 TA30 392,309 TOTAL Agency Liabilities 624,522 392,309 TOTAL Liabilities 10,158,993 16,692,722 TOTAL Liabilities, Deferred Inflows And Fund Balance 10,158,993 16,692,722 Page 73 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 Balance Sheet Code Description 2015 EdpCode 2016 Page 74 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 Balance Sheet Code Description 2015 EdpCode 2016 Page 75 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (V)DEBT SERVICE Results of Operation Code Description Revenues Premium&Accrued Interest On Obligations 1,056,214 V2710 1,537,124 1,056,21 1,056,214 Advanced Refunding Bonds 9,020,000 V5791 20,290,000 Current Refunding Bonds V5792 TOTAL Proceeds of Obligations TOTAL Other Sources 9,020,000 - TOTAL Detail Revenues And Other Sources 10,076,214 Page 76 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (V)DEBT SERVICE Results of Operation Code Description 2015 EdpCode C 2016 Expenditures Other Govt Support,Contr Bnfts 118,170 V19894 224,815 TOTAL Other Govt Support 118,170 224,815 TOTAL General Government Support 118,170 224,815 Debt Principal,Serial Bonds V97106 TOTAL Debt Principal 0 0 TOTAL Expenditures 118,170 224,815 Repayments To Esc Agent Adv Ref Bonds 9,958,044 V99914 21,602,309 9,958,044 21,602,309 TOTAL Other Uses 9,958,044 217602,309 TOTAL Detail Expenditures And Other Uses 10,076,214 21,827,124 Page 77 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (V)DEBT SERVICE Analysis of Changes in Fund Balance Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Fund Balance-Beginning of Year V8021 Restated Fund Balance-Beg of Year V8022 ADD-REVENUES AND OTHER SOURCES 10,076,214 21,827,124 DEDUCT-EXPENDITURES AND OTHER USES 10,076,214 21,827,124 Fund Balance-End of Year V8029 Page 78 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2015 EdpCode 2016 Assets Total Non-Current Govt Liabilities 82,242,927 W129 85,319,879 TOTAL Provision To Be Made In Future Budgets 82,242,927 85,319,879 TOTAL Assets and Deferred Outflows of Resources 82,242,927 85,319,879 Page 79 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2016 (W)GENERAL LONG-TERM DEBT Balance Sheet Code Description 2015 FEdpCode 2016 Other Post Employment Benefits 39,788,820 W683 39,788,820 Compensated Absences 8,924,107 W687 9,373,059 TOTAL Other Liabilities 48,712,927 49,161,879 Bonds Payable 33,530,000 W628 36,158,000 TOTAL Bond And Long Term Liabilities 33,530,000 36,158,000 TOTAL Liabilities 82,242,927 85,319,879 TOTAL Liabilities 82,242,927 85,319,879 Page 80 OSC Municipality Code 470379000000 Office of the State Comptroller TOWN OF Southold 5/16/2017 Statement of Indebtedness For the Fiscal Year Ending 2016 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 O/S End Year Code Description Flag Flag Issue Maturity Rate Var? Issued of Year Dur.Year Bond Proc. Adjust. Interest ot'Year 2003 BAN N New London Terminal Y 09/12/2003 09/12/2006 0.012-7 Y $2,475,000 $250,000 $250,000 $150,000 $0 $0 2011 BAN N Highway 09/01/2011 08/31/2016 0.007% $250,000 $39,000 $39,000 $0 $0 $0 Payloader/Skidsteer 2013 BAN N FIFD North Ramp Y 09/12/2013 09/12/2018 0.47% $55,702 $449,000 $449,000 $400,000 $0 $0 Project 2014 BAN N Highway Dump Truck Y 08/28/2014 08/28/2019 0.007% $185,000 $147,000 $147,000 $110,000 $0 $0 2015 BAN N Highway Facility Y 08/27/2015 08/27/2020 0.0187o $413,000 $413,000 $413,000 $265,000 $0 $0 Improvement 2014 BAN N Bay Avenue Bridge Y 08/28/2014 08/28/2019 0.007% $800,000 $760,000 $760,000 $720,088 $0 $0 2015 BAN N Pike Street Parking Lot Y 08/27/2015 08/27/2020 0.018% $250,000 $250,000 $250,000 $199,939 $0 $0 2011 BAN N Fuel Management 04/14/2011 04/12/2016 0.009% $180,000 $30,000 $30,000 $0 $0 $0 System 2014 BAN N Highway Facility Y 08/28/2014 08/28/2019 0.007% $825,000 $675,000 $675,000 $673,000 $0 $0 Improvement 2015 BAN N Windrow Turner Y 08/27/2015 08/27/2020 0.018% $510,000 $510,000 $510,000 $456,183 $0 $0 2007 BAN N Orient by the Sea 09/07/2007 09/07/2017 0.04% $30,000 $6,000 $6,000 $3,000 $0 $0 Road Improve Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $0 $3,529,000 $3,529,000 $2,977,209 $0 $0 $0 2007 BOND N 2007 Public Y 04/15/2007 04/15/2030 0.04% Y $14,650,000 $1,300,000 $625,000 $0 $0 $675,000 Improvement Bonds 2016 BOND N Fishers Island Ferry 04/06/2016 04/01/2021 1.25% $550,000 $0 $0 $0 $550,000 District 2009 BOND N Various Purposes Y 03/15/2009 03/15/2030 3.00% Y $5,283,000 $4,150,000 $4,150,000 $0 $0 $0 2016 BOND N Public Improvement 08/25/2016 08/15/2034 2.00% $4,613,000 $0 $0 $0 $4,613,000 2009 BOND N Refunding Bonds 05/01/2009 05/01/2019 2.00% Y $2,125,000 $795,000 $225,000 $0 $0 $570,000 2016 BOND N Public Improvement 10/04/2016 02/15/2030 2.00% $20,290,000 $0 $0 $0 $20,290,000 2011 BOND N 2011 Public Y 06/26/2011 08/15/2030 2.00% Y $13,175,000 $10,875,000 $10,875,000 $0 $0 $0 Improvement Bonds 2015 BOND N Refunding Serial 07/29/2015 03/01/2030 2.00% Y $9,020,000 $9,020,000 $195,000 $0 $0 $8,825,000 Bonds 2004 BOND N Cutchogue Landfill N 07/22/2004 02/15/2018 1.201% Y $3,789,098 $940,000 $305,000 $0 $0 $635,000 Closure-EFC 2008 BOND N Various Purposes-- Y 05/15/2008 05/15/2030 0.04% Y $8,850,000 $6,450,000 $6,450,000 $0 $0 $0 2008 Total for Type/Exempt Status-Sums Issued Amts only made in AFR Year $25,453,000 $33,530,000 $22,825,000 $0 $0 $0 $36,158,000 AFR Year Total for All Debt Types-Sums Issued Amts only made in AFR Year $25,453,000 $37,059,000 $26,354,000 $2,977,209 $0 $0 $36,158,000 Page 81 TOWN OF Southold Schedule of Time Deposits and Investments For the Fiscal Year Ending 2016 EDP Code Amount CASH: On Hand 9Z2001 $3,578.58 Demand Deposits 9Z2011 $35,866,209.99 Time Deposits 9Z2021 $6,899,425.53 Total $42,769,214.10 COLLATERAL: - FDIC Insurance 9Z2014 $11,969,052.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $42,965,327.00 Total $54,934,379.00 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 82 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2016 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-0320 $20,670 $0 $0 $20,670 *****-9677 $375,657 $0 $0 $375,657 *****-1052 $19,692 $0 $19,690 $2 *****-0040 $123,931 $0 $123,931 $0 *****-5725 $784,075 $0 $0 $784,075 *****-89-1 $48,768 $0 $0 $48,768 *****-5647 $1,762 $390 $0 $2,152 *****-5466 $89,498 $255 $11 $89,742 *****-7685 $0 $0 $0 $0 *****-3955 $0 $0 $0 $0 *****-5704 $14,400 $0 $0 $14,400 *****-3815 $22,972 $333 $0 $23,305 *****-5653 $30,791 $748 $15 $31,524 *****-5281 $0 $0 $0 $0 *****-5688 $28 $0 $0 $28 *****-9669 $0 $0 $0 $0 *****-9476 $2,022,892 $0 $0 $2,022,892 *****-0228 $540,629 $0 $0 $540,629 *****-0011 $3,463,274 $0 $0 $3,463,274 *****-0024 $0 $0 $0 $0 *****-9685 $764,953 $0 $0 $764,953 *****-89-2 $5,202 $0 $0 $5,202 *****-0210 $69,130 $0 $0 $69,130 *****-3119 $5,758,812 $0 $0 $5,758,812 *****-0303 $4,180,231 $0 $0 $4,180,231 *****-9485 $5,021,029 $0 $0 $5,021,029 *****-9707 $296,889 $0 $0 $296,889 *****-9774 $615 $0 $0 $615 *****-9790 $0 $0 $0 $0 *****-9812 $24,675 $0 $0 $24,675 Page 83 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2016 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-9820 $0 $0 $0 $0 *****-9863 $464,723 $0 $0 $464,723 *****-9693 $0 $0 $0 $0 *****-9871 $0 $0 $0 $0 *****-9804 $176,685 $0 $0 $176,685 *****-9715 $25,569 $0 $0 $25,569 *****-8067 $579,798 $0 $0 $579,798 *****-7759 $91,316 $11,055 $0 $102,371 *****-5021 $12,601 $0 $12,599 $2 *****-0217 $0 $0 $0 $0 *****-OMD1 $7,095 $0 $0 $7,095 *****-OMD2 $30,389 $0 $0 $30,389 *****-NPD1 $242 $0 $0 $242 *****-N PD2 $160,753 $0 $0 $160,753 *****-MPD1 $23,995 $0 $165 $23,830 *****-SPD1 $201,214 $0 $2,687 $198,527 *****-SPD2 $15,931 $0 $0 $15,931 *****-MPD1 $115,513 $0 $0 $115,513 *****-MPD2 $1,085,091 $0 $0 $1,085,091 *****-9967 $17,343 $3,155 $0 $20,498 *****-IW M 1 $4,874 $125 $0 $4,999 *****-IW M2 $444,830 $0 $0 $444,830 *****-IW M3 $82,416 $3,297 $47,534 $38,179 *****-9723 $990,940 $0 $0 $990,940 *****-9731 $18,488 $0 $0 $18,488 *****-9758 $55,931 $0 $0 $55,931 *****-0099 $95,312 $0 $0 $95,312 *****-9766 $109,969 $0 $0 $109,969 *****-0404 $8,524 $0 $0 $8,524 *****-5646 $78,962 $0 $2,340 $76,622 Page 84 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2016 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-5281 $0 $0 $0 $0 *****-3807 $102,302 $0 $934 $101,368 *****-5628 $0 $0 $0 $0 *****-4230 $527,251 $0 $0 $527,251 *****-5636 $826,597 $0 $0 $826,597 *****-9680 $1,302,758 $0 $0 $1,302,758 *****-4430 $19,931,856 $0 $0 $19,931,856 *****-0081 $0 $0 $0 $0 Total Adjusted Bank Balance $51,079,291 F-etty Cash $4,378.58 Adjustments $.00 Total Cash 9ZCASH $51,083,669 Total Cash Balance All Funds 9ZCASHB $51,083,719 * Must be equal Page 85 OSC Municipality Code 470379000000 TOWN OF Southold Local Government Questionnaire For the Fiscal Year Ending 2016 Response 1) Does your municipality have a written procurement policy? Yes 2) Have the financial statements for your municipality been independently audited? Yes If not, are you planning on having an audit conducted? 3) Does your local government participate in an insurance pool with other local Yes governments? 4) Does your local government participate in an investment pool with other local Yes 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 86 TOWN OF Southold Employee and Retiree Benefits For the Fiscal Year Ending 2016 Total Full Time Employees: 183 Total Part Time Employees: 55 Account Description Total #of Full #of Part #of Retirees Code Expenditures Time Time (All Funds) Employees Employees 9010 State Retirement System $2,006,874.0 183 79 5 90158LPolice and Fire Retirement $1,595,005.8 L:::::: 55 ::::::: 9025 Local Pension Fund $0.0 90308 Social Security $1,516,165.90 247 266 5 90408 Worker's Compensation $681,495.13 247 266 5 Insurance 9045 Life Insurance E $0.0 1 90508L Unemployment Insurance $30,379.9 30 9055 Disability Insurance $5,571.0 16 173 5 9060 Hospital and Medical $5,897,057.2 22 1 123 (Dental)Insurance E 1 9070 Union Welfare Benefits $441,576.3 212 11 5 90851 Supplemental Benefit Payment to $0.0 Disabled Fire Fighters 9189 Other Employee Benefits $103,907.31::::: 21 141 5 Total $12,278,032.7 Computed Total From Financial $12,247,058.61 Section(comparative purposes only) Page 87 OSC Municipality 470379000000 TOWN OF Southold Energy Costs and Consumption For the Fiscal Year Ending 2016 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $164,29 104,48 gallons Diesel Fuel $315,04 175,83 gallons Fuel Oil $21,361 13,33 gallons Natural Gas $28,82 26,55 cubic feet herms Electricity $314,73 1,736,88 kilowatt-hours Coal tons Propane gallons Page 88 OSC Municipality 470379000000 TOWN OF Southold Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2016 Annual OPEB Cost and Net OPEB Obligation 1.Type of Other Post Employment Benefits Plan Agent Multiple-Employer Defined Benefits 2.Annual Required Contribution(ARC) $7,247,582.00 3. Interest on Net OPEB Obligation $1,392,609.00 4.Adjustment to Annual Required Contribution ($2,163,371.00) 5.Annual OPEB Expense $6,476,820.00 6. Less:Actual Contribution Made $1,760,632.00 7. Increase in Net OPEB Obligation $4,716,188.00 8. Net OPEB Obligation-beginning of year $39,788,820.00 9. Net OPEB Obligation-end of year $44,505,008.00 10.Total Other Post Employment Benefits as reported in Accounts 683 in $39,788,820.00 Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed(Actual Contribution 27.18% Made/Annual OPEB Cost) Funded Status and Funding Process 12.Actuarial Accrued Liability(AAL) $76,163,461.00 13. Less:Actuarial Value of Plan Assets $0.00 14. Unfunded Actuarial Accrued Liability(UAAL) $76,163,461.00 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 0.0000 16.Annual Covered Payroll(of active employees covered by the plan) $15,859,856.00 17. UAAL as Percentage of Annual Covered Payroll 480.23% Other OPEB Information 18. Date of most recent actuarial valuation 01/01/2015 19.Actuarial method used Entry Age 20.Assumed rate of return on investments discount rate 3.50% 21.Amortization period of UAAL(in years) 30.00 Page 89 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 12/31/2016 , is TRUE and correct to the best of my knowledge and belief. By entering the personal indentification 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 12/31/2016 and filed by means of electronic data transmission. Connie D. Solomon 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 11971 Official Address 05/15/2017 (631) 765-1889 Date of Certification Official Telephone Number Page 90 Municipality Code 470379000000 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2016 Page 91