HomeMy WebLinkAbout1996 ALL NLU49ERS I# THIS REPORT
FIUSI BE ROUNDED TO THE
· NEAREST DOLLAR.
RECEIVED
dfiN 5 0 1997
So.old To~ Clea
Nam~ of Primary Goverr~ent (Componer~t~
FOR TIlE FISCAL YEAR EHDED
Special Purpose Unit
STATE OF gEg YORK
OFFICE OF TIlE STATE C~4PTROLLER
In accordance ulth new reporting requirements pursuant to GASH Statement 1/~, a separa_te report~?_Lbe prepared for each component unit In the reporting entity.
Revised 1994
opere~ ina Fund
Eat once Sheet ...........................................
~nalys~g of Changes ~ ~und Equity .......................................................................................... p. ~
Dete~t of ReYenueg .......................................................................................................... p. ~
DeteH of Exp~rx:lltureg ...................................................................................................... p. &
Capltet Projects Funds
gatance Sheet ............................................................................................................... p. 5
Anatysls of Changes in Fund Equity .......................................................................................... p. 6
Detet[ of Revenues and Other Sources end Proceeds of Tong-Term O~[igatfons .................................................. p. 7
Anetysls of Cai?Itel Expendftures for Current Year ........................................................................... p. 8
Enterprise Fund
BaLance Sheet ............................................................................................................... p. 9
statement of Revenues, Expenses and Changes in Fund Equity .................................................................. p.lO
ststes~ent of Cash Fto~s ..................................................................................................... p. ll
Trust and Aflency Funds
Bslence Sheet - Agency Funds ................................................................................................ po13
Belence gheet- Expendable Trust Fu~s ...................................................................................... p.14
Ststement of Revenues, Expenditures end Changes in Fund Equity - Expendabte Trust Funds ..................................... p.15
Balance Sheet - Non-Expendable Trust Funds .................................................................................. p.16
state~ent of Revenues, Expenditures and Changes in Fund Equity - floe-Expendable Trust Furds ................................. p.17
Statement of General Flxed Assets ................................................................................................ p.18
Statement of General Long-Term Debt .............................................................................................. p.19
Notes to Financial Statements ....................................................................................................
Maturity Schedute ..............................
.................................................................................. p.2]
SUPPLEMENTAL INFORMATION
Bank Reconciliation ................................................
Certificate of Fisca[ Officer .................................................................................................... p,27
ASSETS
.Cash
Taxes Receivable (Net)
Other Receivables (Net)
Stats and Federal Aid
Receivables
From Other Funds
Due From Other Governments
Inventories
Prepaid Expenses
Restricted Assets
EDP CODE
Accrued I,] abilitle~
Petained Percentages
Notes Payable
Other Liabilities
Due to Other Funds
Total Liabilities
Fund Balance - Reserved
Encumbrances
Special Reserves
Unreserved Fund Balance -
-- _200S
-- _205S
-- _220S
-- _230S
_ _245S
Total Fund Equity
TOTAI~ ASSETS $ l 9 7/ ~
TOTAL LIABILITIES AND FUND EQUITY
The Notes to the Financial Statements are an integral part of this statement.
)
OPERATING FUNO
ANALYS~S OF CRANGES ~ FUND EOUITY
,OR THE F,SCAL YEAR ENDED ~
Fund Equity - Beginning of Fiscal Year*
Add: Revenues and Other Sources
Deduct: Expenditures and Other Uses
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Equity - End of Fiscal Year*
EDPCOOE
_ _400S
- _405S
$ /el71q..
*Total includes Reserved and Unreserved Fund Balance.
Real Property Taxes
Rea[ Property Tax Items
Non-Property Tax Items
Oepartmenta[ Income
Intergovernmental Charges
Use of Noney and Property
Sale of Property and Compensation for Loss
#lscel[aneous Local Sources
InterfL~d Revenues
State Afd
Federal
TOTAL gEV~Nt~S
{nterfund Transfers
Proceeds of Oblfgations
TOTAL REVENUES ANO O?HER SOURCES
- _5OOS
- _505S
_ _515S
- _5~0S
_ _5~5S
_ _530S
_ _535S
- _5405
_ _545S
- _55O$
- _555S
- _560S
OPERATING FUND
DETAIL OF EXPENDITURES A~ OTHER USES
EDP CODE
FUNCTIONAL UNIT
General Government Support _ _600
Education -- _605
public Safety _ _610
Health _ _615
Transportation _ _620
Economic Assistance & Opportunity _ _625
Culture and Recreation _ _630
Home and Cormmunity Services - _635
EQUIPMENT &
TOTAL PERSONAL SERVICES CAPITAL OUTi~y
OS 1S 2S
CONTRACTUAL
EXPENDITURES
4S
EMPLOYEE BENEFITS
8S
$.
Employee Benefits
Debt Principal
Debt Interest
Interfund Transfers
TO~XPENDITURES AND OTHER USES
ASSETS
Cash
Investment s
Other Receivables ¢#et)
State end Federal Aid
Receivables
Oue From Other Funds
Due From Other Governments
Inventories
Prepaid Expenses
~estrtcted Assets
CAPIFAI. PROJFRTS FUND * OALANC[~ SilEET *
EDP COOE LIABILITIES AND FUND £QUIIY
II100S $ Accmmt~ Payable
HI05S Accrued Liabilities
Nl15S Retained Percentages
Notes payobie
N120S
Other liabillties
N125S
Due to Other Funds
H130S
Due to Other Governments
H1355
Deferred Revenues
H160g
N145S Total Liabilities
EDP
N200S
H210S
H215S
H220S
H2255
N230S
Fund Balance - Reserved
Enct~brBnces
Special Reserves
Unreserved Fund Balance -
Total Fund Equity
N3155
N320S
N3255
TOTAL ASSETS
TOTAL LiABiLITiES AND FUNO EQUITY
CAPITAL PROJECTS FUND
ANALYSIS OF CHANGES IN fU~O EOUITY
FOR THE FISCAL YEAR ENDED /~f~'/~
Fund Equity - Beginning of Fiscal Year*
Add: Revenues and Other Sources
Deduct: Expenditures and Other Uses
Revenues and Other Sources Over (Under)
Expenditures and Other Uses
Fund Equity - End of Fiscal Year*
EDPCOOE
H400S
H405S
*Total inctudes Reserved and Unreserved Fund Balance.
Departmental Incense
Use of Money and Property
MfsceUaneous Local Sources
State Aid
Federal Aid
TOTAL REVENUES
Interfund?ransfers
Proceeds of ObLigations
TOTAL REVENUES AND OTHER SOURCES
CAPITAL PROJECTS FUND
DETAIL OF REVENUES AND OTHER SOURCES
EOPCODE
N515S
H525S
fl535S
N545S
H550S
H555S
N560S
General Government Support
Education
Public Safety
#earth
ortation
Economic Assistance and opportunity
CuLture and Recreation
Home and Community Services
TOTAL EXPENDITURES
Interfund Transfers
TOTAL EXPENDITURES AND OTHER USES
CAPITAL PROJECTS FUND
DETAIL OF EXPENDITURES AND OTHER USES
BY ADHINISTRATIVE UNIT
EDPCOOE
H605.ZS
H610.2S
H615.2S
H620.ZS
H625.2S
H630.2S
H635.2S
H655.gs
'ASSETS
Investments
Other Receivables (Net)
State and Federal Aid
Receivables
From Other Funds
Bus From Other 6overnments
Inventories
Prepaid Expenses
Restricted Assets
Flxed Assets (Net)
ENTERPRISE FUND * BALANCE SHEET * AS OF
EDP COOE
E__IOOB
E__I05S
E__120S
E__125S
E__I]OS
E__135S
E__140S
E__165S
E__150S
LIABILITIES AND FUND EQUITY
Accounts Pnyabl e
Accrued Linbll itles
Retained Percentages
Notes Payable
Other Liabilities
Due to Other rur~s
Due to Other fioverr~nents
Bond and Long Term Liabilities
Deferred Revenues
Total Liabitit les
Fu~d Equity
Contributed Capital
Retained Earnings
Total F~ E~fty
S
$
TOTAL ASSETS $
The Notes to the Financial Statements are an integral part of this statement.
9.
TOTAL LIABILITIES AND FUND EQUITY
Operating Revenues
Charges for Services
1ora( Operating Revenues
Ooeretin; Expenses
Persona[ Services
Contractual Expenses
Employee Benefits
Oepreciation
O lota[ ~rating Expenses
Operating Income (Loss)
#on-ooeratin~ Revenues (Exoenses)
Revenues:
Use of Honey and Property
Sale of Property and Comp. for Loss
Expenses: (Specify)
Net Non-Oper. Revenue (Expense)
Income (Loss) Before
lransfers and Taxes
Operating lransfers In
Operating Transfers Out
Rea[ Property Taxes
Net income (Less)
Fund Equity - Beginning of Year
Adjustments: (Specify)
Fund Equity - End of Year
ENTERPRISE fUNDS
STATEMENT OF REVENUES, EXPENSES ~N~/C~NGES IN FUND EQUITY
FOR FISCAL YEAR ENDED /~./~
~DPCOOE
E S
E S
E
E .8S
E__60].4S
TOTAL
$
E__525S $
E__530S
E S
E S
E S
S
S
E__5555
E__655.9S
E
$
E___~OOS $
E S
E S
E__405S $
10.
· , ~TATEHEN! OF CASII TLO~g TOH TIlE rlS~^L YEAR
INCREASE (DECReASe) It( CASH AND CASH EOUIVAL~HTS
C~sh Flows From Operating Activities:
Cash Received from Providing Services
Cash Payments Contractual Expenses
Cash Payments Personal Services & Benefits
Other Operating Revenues
Net Cash Provided/(Used) by Operating Activities
Cash Flows from Non-Capital and Financing Activities:
Real Property Taxes
~erating Grants Received
Transfers To/From Other Funds
Proceeds of Debt (Non-Capital)
Payment of Debt (Non-Capital)
Interest Expenses (Non-Capital)
Net Cash Frovided/(Used) by Non-Capital Financfng Activitieg
Cash Flows from Capital and Related Financing Act~vities
Proceeds of Debt (Capital)
Principal Payments Debt (Capital)
~nterest Expense (Capital)
Capital Contributed by Developers
Capital Contributed by Other Funds
Payments to Contractors
Capital Grants Received from Other Governments
Proceeds from sale of Assets
Net Cash Provided/(Used) by Capital and Related F~nancing Activities
1I.
EDP code
E__7133S
E__7136S
~__7139S
STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED
INCREASE (DECREASE) IN CAS}{ AND CASH EQUIVALENTS (Concluded)
Cash Flows from Investing Activities
Purchase of Investments
Sale of Investments
Interest Income
Net cash Provided/(Used) by Investing Activities
Net Increase (Decrease) in Cash and Cash Equivalents
Cash and ~ash Equivalents at Beginning of Year
Cash Equivalents at End of Year
RECONCILIATION OF OPERATING INCOME TO NET CASH
Operating Income (Loss)
Adjustments to Reconcile Operating Income to Net Cash Provided/(Used) from Operations:
Depreciation
Increase/Decrease in Assets'Other than Cash & Cash Equivalents
Increase/Decrease in Liabilities Other than Cash & Cash Equivalents
Other Reconciling Items:
Total Adjustments
Net Cash Provided/(Used) by Operating Activities
EDP CODE
E__7152S
E__7153S
E__7159S
E__7179S
E__7182S
E__7183S
E__7184S
E__7185S
E__7185S
E__7185S
E__7185S
E__7188S
E__7189S
Amount
12.
AGENCY FUX~ LIABILITIES
EDPCODE
cash
TAIOOS $
Due to Other Funds
TA2255 $
Investments
TAI05S
Other Agency Funds (Specify)
TA235S
TOTAL ASSETS
TOTAL AGENCY LIASILITIES
ASSETS
Cash
Investments
EDPCOOE
TEIOOS
TEI05S
EXPENDABLE TRUST
Library Trust
Other Expendabte Trust (Specify)
EDPCOOE
TE]17S
TE]17S
TOTAL ASSETS
TOTAL EXPENDABLE TRUST
14.
REVENUES ANO OTHER SOURCES
Revenues
Depertmenta[ Income
Use of Money and Property
Miscellaneous Local Sources
Total Revenues
InterfundTransfers
TOTAL REVENUES AND OTHER SOURCES
EXPENDITURES AND OTHER USES
Expenditures
General Governmental Support
Education
Public Safety
Hearth
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Nome and comltlunity Service
Emptoyee Benefits
Debt Service
Totat Expenditures
lnterfund Transfers
TOTAL EXPENDITURES AND OTHER USES
FUND EQUITY SEGJNNING OF TEAR
EXCESS (DEFICIENCY) EXCESS OF REVENUE AND OTHER SOURCES
OVER EXPENDITURES AND OTHER USES
EDPCOUE
TE515S
TE52?S
TE5355
TE555S
TE600.4S
TE605.6S
TE615.&S
TE620.6S
TE625.&S
TE630.4S
TE6~0.SS
TE655.95
TE~OOS
$
$
$
$
FUND EQUITY END OF YEAR
TE405S
15.
NON-EXPENDABLE TRUS~T ~[Ui~IS * BALANCE SHEET *
AS OF
ASSETS
Cash
EDPCOOE
TNIOOS
NON-EXPENDABLE TRUST
Library Trust
Other Non-Expendable Trust (Specify)
EOPCOOE
TN317S
TN317S
TBI05S
TOTAL ASSETS
TOTAL NON-EXPENDABLE TRUST
16.
NON-EXPENDABLE TRUST FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY
Others (Specify)
Total Revenues
Fund Equity Beginning of Year
Equity End of Year
EDPCODE
TN535S
TN400S $.
TN405S $.
17.
EDPCODE
K150S
EDPCODE
Investment in General Fixed Assets K305S
18.
· ° GENEBAL LONG-TEBH OBLIGAT]ONS* BALANCE SNEET * AS OF
-ASSETS
Amount Aveltable in Debt Service Fur~l
Amounts robe provided for Long-Term
Obtlgetlons
EDPCOOE
~1605
EDPCOOE
~240S
TOTAL AMOUNT AVAILABLE AND TO BE
pROVIDED
TOTAL LIABILITIES
(Note: This eccou~t group should not i~ciude Long-term Debt of Proprietary Funds)
19.
NOTE 1
Basis of Accosting
NOTES TO FLNA#CIAL STATEHENTS
SLJltnary of Significant Accounting Policies
20.
STATEHENT OF DERTEDHES$
Month Current Outstanding Do Hot Include Hene~ets Here outst~ding Final
List SeparatetybyOate of Issue ~DPCOOE and Interest Beginning of Issued During Paid Ourir~g Ertl of Maturity
Year* Hate Eisca[ Year Fiscal Year Fiscal Year ~isca[ Year Oate
Tax Anticipation Notes: /
/
Total Tax Anticipation Notes 2P1861
Revenue Anticipation Notes: /
/
To:at Revenue Antfclpatton #ores 2P1862
Budget Notes~ /
/
Total Bu~get Notes 2P1863
Urban Rone~al Notes /
/
Total Urban Rone~a! Notes 2P1866
EDP CODE
STATE COMP USE
:apl:al Notes: 2P1865 /
2P1865 /
3:her Debt: (Specify) /
eon NEg ISSUES, PLEASE INSERT NE~ ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1996 ~OULD BE 01/96.
21.
SIATENEHT OF INDEBTEDNESS
-List Separately by Date of Issue
EDP COOE
EDPCOOE
Month
and
Year*
T
Current
Interest
Rate
P
Outstanding
Beginning of
Fiscal Year
Do Not Include Renewals Here
Issued During Paid During
Fiscal Year Fiscal Year
$ 5
Outstanding
End of
Fisca~ Year
Final
Maturity
Oate
STATE COI4P USE
Bond Anticipation Notes:
/
!
Bond Anticipation Notes 2P1866
**Gans Redeemed From Bond Proceeds 2P1888
Bonds (List by purpose}
/
/
/
/
~q~Bonds 2P1867 /
Authority Loans 2P1869
i~TAL OF ALL INDEBTEDNESS
Please note caLlabLe features of bond issues and any reserve funds available to pay debt (incLude also in the Notes to Financial Statements).
eON #EW ISSUES, PLEASE INSERT NEW ISSUE DATE. og REHEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, IE. JANUARY 1994 ~OULD BE 01/94.
22.
EDPCOOE
* PURPOSE OF ISSUE
For State ComptroIter Use Only 2P3CE
TOTAL PRINCIPAL 2P]PR
DATE OF ISSUE* 2P3DT / / / / / / '/ / / /
INTEREST RATE (In Decimals) 2P3PC
140NTHf DAY and YEAR
OFOAL #ATUR 1TY 2P]DM / / / / / / / / / /
Amount of Principal Redeemed 2P39&
In or to be Redeemed in
fiscal Year Ending in
2P395
(PLEASE INSERT YEARS 2P~96
LAST TUO DIGITS ONLY)
2P397
~P398
~P399
2P300
2P301
contir~ae om Reverse Side
2P302
2P303
2P306
*PLEASE INSERT SIX DIGITS, FOR EXAMPLE, JANUARY 1, 1994, SHOULD GE SHOUN AS 01/01/94.
NOTE: If two or more purposes are combined in a consolidated issue, sho~ the maturity schedule for each purpose.
2].
MATURITY SCIIEDULE
BONDS ISSU~/~R/~ YEAR
EDP COOE
Amount of Principal Redeemed 2P305
in or to be Redeemed fn
Fiscal Year Ending in
2P306
2P307
PLEASE I#SERT YEARS
LAST TUODIGITS (3lILY 2P308
2P309
2P310
2P$12
2P313
2P~15
2P~16
2P317
2P~18
ZP]20
24.
HATURITY SCHEDULE
BONDS ISSUEI)/~]I~YEAR
EDP COOE
~mount of Principal Redeemed 2P321
In or to be Redeemed in
Fiscal Year Ending In
2P322
~LEASE INSERT YEARS
LAST TUODIGITS ONLY 2P323
2P324
2P325
2P327
2P328
2P32~
2P330
2P331
2P332
~P333
2P334
2P335
2P336
Tote[
25.
BANK RECONCLLIAF]ON
CASH BY FUNDS, PER BALANCE SHEETS
Include Petty Cash
Operating Fund
Enterprise Fund
Capital Fund
Trust and Agency Funds
Debt Service Funds
TOTAL CASB
TOTAL ALL FUNDS $ *
Name and Location of Bank
//g~F
SANK BALANCES
Identify Bank Balances with Funds by Listing the Applicable Code Letters
Fund Less
Code Bank BaLance Outstanding Checks
o ,-l?e _,,7.; 7
0 ~o ~o
0 ~7~
0 !,')7/.6
Add Cash On Hand
Adjusted
Bank Balance
G 7~
Add: Petty Cash Funds
Adjustments
(Specify}
TOTAL AOJUSTED BANK BALANCE AND PETTY CASH
, lqTIq,
*These amounts must agree.
NOTE: Bank certification forms are not required to be filed with this report.
directly with the bank.
Nowever, the Office of the State Comptroller may confirm bank balances
26.
Pt ease Pr int~
, end that this report, to the best of my knowtedge,
flscal condition for the flsca[ year ended ~ 3/ , 19 q/~ .
'TitJe
/ - ~ Date
PLEASE MAiL REPORT TO:
State of New York
Office of the State Comptroller
Bureau of Nuniclpat Research & Statistics
Alfred E. Smith State Office Building
Albany, New York 12236
iF YOU HAVE GUESTIONS RELATING TO TNIS
REPORT, PLEASE CALL ALBANY:
(518)
27.