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Home My WebLink About1995.~,F~L~L.r'NU~IB-ERS IN ~dlS REPORT DOLLAR. COHPONENT UNIT ANNUAL FINANCIAL REPO~F (Nsm of Codgpollent (Name of Primary Goverrmlent) FOR ,,,E F,SCAL YFAS E,OE,~-r. ~/~ /~-- STATE OF NEW YORK OFFICE OF TIlE STATE COHPTROLLER DIVISION OF ~UNICIPAL AFFAIRS ALBANY, NEW YORK 12236 Pursuant to GASB Statement 14, a separate report should be prepared for each component unft tn the reporting entity, Revised 199& TABLE OF CO~TEgrS O~eretlng Fund Balance Sheet ............................................................................................................... p. 1 Anetyels of changes In Fund Equity .......................................................................................... p. Z Oetelt of Revenues .......................................................................................................... p. 3 Detail of Expenditures ...................................................................................................... P, & Cspltet Projects Funds getsnce Sheet ............................................................................................................... p. 5 Anetysis of Changes In Fund Equity .......................................................................................... p. 6 Detail of Revenctes end Other Sources end Proceeds of Long-Term Obligations .................................................. P* ? ArmLysls of Capital Expenditures for Current Year ........................................................................... p. 8 Enterprise Fund BaLance Sheet ........................ ~ ...................................................................................... p. 9 Stetelmmt of Revenues, Expenses end Changes In Fund Equity .................................................................. p.lO Statement of Cash FioHs ..................................................................................................... p. I1 Trust Bed A~encY fur~Js Balance Sheet - Agency Funds ................................................................................................ p.1~3 Balance Sheet - Expendsbie Trust Funds ...................................................................................... Statement of Revenues, Expenditures and Changes II1 trL~xJ Equity - Expendable Trust Funds ..................................... p.15 Belsnce Sheet - Non~Expendsble Trust Funds .................................................................................. p.16 Ststement of Revenues, Expenditures end changes in Fuf~ Ecl~ity - Non-Expendable Trust Funds ................................. p.l? Stetemeflt of General Fixed Assets ................................................................................................ p.18 Statement of General Long-lerm Debt .............................................................................................. p.19 Notea to ~lnancjal Statements .................................................................................................... DEBT SECTIO# Statement g[ II1debted~ess ........................................................................................................ p. Z1 Haturlt¥ BcheduLe ................................................................................................................ SUPPLEHE#TAL INFOBIgqTIO# Bank ReconciLiation ...................................................................... : ....................................... p.26 Gert~ftcate of Fiscal Officer .................................................................................................... p,27 ASSETS cash Investments Taxes Receivable (Net) Other Receivables (Net) State and Federal Aid Receivables From Other Funds Due From Other Governments Inventories Prepaid Expenses Restricted Assets -- _1308 Accounts Payable Accrued Liabilities Retained Percentages Notes Payable other Liabilities Due to Other Funds Total Liabilities Total Fund Equity E_]~P coug -- _200S -- _205S -- _220S -- _225S -- _230S -- _245S -- _3155 -- _320S -- _325S TOTAL ASSETS TOTAL LIASILITIES ~ FUND EQUITY The Notes to the Financial Statements are an integral part of this statement. OPERATING FUND FOR THE FISCAL YEAR ENDED Fund Equity - Beginning of Fiscal Year* Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues and Uther Sources Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* ~DpCOOE - _400S _~05S *Total includes Reserved and Unreserved Fu~d Balance. Rent Property Taxes Rent Property lax Items Non-pro~erty Tax Item~ Oepertaentnt Inoc~e Intergovernmental Charges Use of Money and Property Sate of Property and Cee~ensatlon for Loss Mlsceltnneous Local Sources Interfond Revenues State Aid Federal Aid TOTAL REVENUES Interfund Tranefers Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES I]~ERAIING FUND - DEFAIL OF REVENUES AHD OILIER SOURCES ~OP CODE __500S __S05S - _510S __515S - _520S - _525S __530S __535S __540S __545S __SSOS - _555S - _560S EDP CODE EQUIPMENT & TOTAL PERSONAL SERVICES CAPITAL OUTLAY 0S 1S 2S CONTRACTUAL EXPENDITURES 4S EMPLOYEE BENEFITS 8S Employee Benefits Debt Principal Debt Interest _ _650.7S TOTAL EXPENDITURES Interfund Transfers EXPENDITURES /~IDOTHER USES ASSETS ' Cash Other Receivables (Net) State snd Federal Aid Receivables Due Fr~x~Other Funds Due From Other Doverrtnents Inventories Prepaid Expenses Assets EDP COOE HIOOS H1056 LIABILITIES AND FUND EQUITY Accounts Peyobie Accrued LteblUtles fl115S Retained Percentages Notes Payable H120S Other Liabilities H125S Due to Other Funds H130S Due to Other Governments fl135S Deferred Revenues H140S H1ASS Toter Llabltlties Fund Balance - Reserved Special Reserves Unreserved Fund Balance - EDP COt)E HZOOS HZ05S H210S HZ15S H220S H225S H2]OS B245S H315S H320S H325S Total Fund Equity AL ASSETS S TOTAL LIABILITIES AND FUND EQUITY CAPITAL PROJECTS FURD ANALYSIS OF CHANGES IN FUND EGUIIY FOR THE FISCAL YEAR ERDED Fund Equity - HeBi~ing of Fiscal Year* ~DpCODE fl400S Deduct: Expenditures end Other Uses Expenditures and Other Uses Fund Equlty - End of Fiscal Year* N405S *Total includes Reserved and U~treserved F~d Balance. Oepartmentn! Inc(x~e Use of Honey and property #lBcetleneous Locnl Sources State Aid Federn~ Aid TOTAL REVENUES Interfund Tren~ferB Proceeds of Obllg.tlon. TOTAL REVENUES AND OTHER S~JRCES CAPITAL PROJECIS FUND DEIAIL OF REVENUES AND OILIER SOURCES EDPCOUE H515S H525S H535H H5455 fl5505 115555 H560S $ S $ General Oovernment Support Education pubtlc Safety Heetth r~sportetlon Econo~lc Assistance and Opportunity £uiture end Recreetion Xeme end Co~m~lty Services TOTAL EXPENOITURES Interfund Transfers TOTAL EXPENDITURES AND OTHER USES CAPITAL PROJECTS FUND DETAIL OF EXPENDITURES AND OTHER USES BY ADHIRISTRATIVE UNI1 ~DpCOOE X600.2S $ H605.25 N610.2S H615.2S N620.2S H625.2S H630.2S H635.2S $ H655.9S ASSETS Cash Investment9 Other~Recelveblee (Net) State and Federal Aid Receivables Fram Other Funds Due Fram Other Governments Inventories Prepaid Expellee Restricted As~et~ Flxed Asseta (Net) ENTERPRISE EDP CODE E__IOOS E__1055 E__115S E__120S E__125S E__I]OS E__1356 E__140S E__1456 E__t50S LIABILITIES AND TUND EQUITY Accounts Payable Accrued Liabilities Retatned Percentages Notes Payable Other Liabilities Due to Other Funds Due to Other Governments Bond end Long Term Liabilities Deferred Reven~es Total Liabilities Fund Equity Contributed Capital Retained Earnings Total Fund Equity EDP CODE E__2OOS E__205S E__Z10S E__Z15S E__2ZOS E__225S E__230S E__2~OS E__245S E__310S S TOTAL ASSETS S The Notes to the Financial Statements ere an integral pert of this statement. 9. TOTAL LIABILITIES AND FUIID EQUITY ~peratjng Revenues Charges for Services Total Operating Revenues O~et~ne Exmenses Personal Services £ontractua! Expenses Employee Benefits Depreciation Total Operating Expenses Operating Income (Loss) gon-(~eratiflg Revenues (Expenses) Revenues: Usa of Honey &nd Property Sale of Property end Cc~po for Loss Expenses: (Specify) Net Non-Oper. Revenue (Expense) Income (Loss) Before Operating Transfers In Reel Property Taxes Net Income (Loss) Fund Equity - Beginning of Year Adjustments: (Specify) Fund Equity - End of Year ENTERPRISE FUNDS STATENENT OF REVENUES, EXPENSES AND CHANGES IN FUND E~UITY FOR FISCAL YEAR ENDED , EDPCOOE TOTAL E S E S $ E .lS E E .8S $ $ E__525S S E__530S E s E S E S $ $ E__555S E~655.9S E $ ) E__~OOS S E S E S E__~05S S 10. STAIEHEHT OF £ASII FLOtJS FOR 1lIE FISCAL YEAR ENDEDN '~"T' INCREASE (DECREASE) IN CASH AND CASH EQUIVALENIS Cash Received from providing Services Cash Payments Contractual Expenses $. Cash Flows fro~ Non-Capital and Financing Activities: Property Taxes Operating Grants Received Transfers To/From Other Funds Proceeds of Debt (Non-Capital) payment of Debt (Non-Capital) Interest Expenses (Non-Capital) Net Cash Provided/(Used) by Non-Capital Financing Activities R__7122S E__7124S E__7126S Cash Flows fro~ Capital and Related Financing Activities Proceeds of Debt {capital) Principal Payments Debt (capital) O/nterest Expense (Capital) Capital Contributed by Developers Capital Contributed by Other Funds Payments to Contractors Capital Grants Received from Other Governments Proceeds from Sale of Assets Net Cash Provided/(Used} by Capital and Related Financing Activities E__7132S R__7133S E__7134S R__7135S E__7137S 11. INCREASE (DECREASE} IN CASH AND CASH EQUIVALENTS (Concluded} Cash Plows from Investin9 Activities Purchase of Investments Sale of Investments Interest Income Net Cash Provided/(Oaed} by Investing Activities Hat Increase (Decrease} in Cash and Cash Equivalents Cash and Cash Equivalents at Eeginntn9 of Year and Cash Equivalente at End of Year RECONCILIATION OF OPERATING INCOliE TO l{/T CASH Operatin9 Income (Loss] Adjustments to Reconcile operating Income to Net Cash Provided/[Daed) from Operations: Depreciation Increase/Decrease in Assets Other t~an Cash & Cash Equivalents Increase/Decrease in Liabilities Other than Cash & Cash Equivalents other Reconcilin9 Items: Total Adjustments Net Cash Provided/(Used) bp Operatin9 Activities EDP CODE E__7182S 12. ~$SETS O~sh Investments AGENCY FUNDS EDPCOOE TA100$ TAIOSS BALANCE SlIEET AGENCY FUND LIABILITIES Due to Other Funds Other Agency Funds (Specify) EDPCOOE 1A2255 TA2356 TOTAL ASSETS 1ORAL AGENCY LIABILITIES 1]. ASSETS Cash Investments [DPCOOE IEIOOS TEI05S $ $ EXPENDABLE IRUS! Library Trust Other Expendable Trust (Specify) EDPCODE TE31?S TE31?S TOTAL ASSETS TOTAL EXPEHDABLE TRUST 14. REVEN~ES AHD OTHER SOURCES Departmental Income Uae of #oney and Property Fotat Revenues InterfundTransfera TOTAL REVEHUES AHD OTHER SDURCES ERPEHDITURES AHO OTHER USES Expenditures General Goverrunentat Support EducatLon Pul)tlc Safety Health Trenspartetlon EconeellC Aasgatence and Opportunity Culture end Recreation Heine end Conmmlty Service Employee Benefits Debt ServLce Total Expenditures InterfL~cl lrenefera TOTAL EXPENOITURES ANO OTHER USES FUND EQUITY BEGINNING OF YEAH EXCESS (DEFICIENCT) EXCESS OF REVEHUE ANO OTHE~ SOURCES OVER ERPENT}LTURE$ ANO OTHER USES EXPENDAGLE IRUS! FUNDS STAIEHEN! OF REVENUES, EXPENSES AND CIIAHGES IR FUND EOUITT EDPCOUE TE515S $ TE52?S TE535S $ TE555S $ 1E600.4S TE6OS.&S TE610.4S TE615.4S TE620.~S TE625.~S TE630.&S TE635.4S 1E640.HS TE6RS.6S TE655.9S $ 1E4OOG $ FUHD EQUITY END OF YEAR TE&OSS $ 15, ASSETS Cash EDpcooE 1NIOOS NON*EXPENDABLE TRUST FUNDS * B LANCE ET * NON-EXPENDABLE TRUST Library Trust other No~-Expefldsbte Trust (Specify) ~DPCOOE TN317S TN317S TNIO5S TOTAL ASSETS TOTAL NON-EXPENDABLE TRUST 16. Others (Specify) Total Revenues Equity Beginning of Year Fund Equity End of Year EDPCODE ~s]ss $. T~400S 17. Assets (Her) EDPCODE Investment in General Fixed Assets K305S 18. · ~SSETS Amount Aveltobte in Debt Service Fund Amounta to be provided for LOnD-Term Obligations ~DPCOOE g155B U160S Bond end Long Term Liabilities EDPCOOE U24OS TOTAL AVA3UNT AVAILABLE AND TO BE PROVIDED TOTAL LIABILITIES (Note= Thfe accOUnt group should not Inc{ude Long-term Debt of proprietary Funds) 19. NOTE t BBS~S of Accounting HOLES TO FINANCIAL STAIEHENTS S~mar¥ of Significant Acco~qting Policies 20. STATEHE#I OF INDEB/EDNESS · /-,16,4 Honth Cul-~n~ butsta~d~l~g ' Do Not Ir~ude Renewals Here Outstmx]lng £1nal List Separately by Date of Issue ~OPCOOE slx] htterest Begl~tlng of ]ss~ue~ During Paid During End of Naturity Year* gate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P I 3 5 ? Tax Anticipation Notes: / / Total Tax Antlclp~tlo~ Notes 2P1961 Revenue Anticipation Notes: / / Total Nevet~Je Anticipation Notes 2PI862 Budget Notea: / / Total Budget Notes 2PI863 Urban Renewal Notes / / Total Urban Renewal Notes 2P1866 EDP CODE STATE COI4P USE Capital Notes: 2P1~65 / 2P1665 / Otbar Debt: (Spaclf¥) / *ON NEW ISSUES, PLEASE INSEgT NEW ISSUE DATE. ON RENEWAL, PLEASE INSEgT LATEST RENEWAL DATE. PLEASE INSEgT 4 DIGITS, IE. JANUARY 1994 UOULD BE 01/94. 21. STAIENENT DF INDEBTEDNESS List SeparateLy by Date of Issue EDpCODE Nonth and T Current I Outstandir~ Interest Beginning of Rate Fiscal Year P I Do Not include Renewals #ere Issued During Paid During Fiscal Year Fiscal Year outstandingI Final End of Maturity scat Year Oats EDP CODE STALE COIL° USE Bo~dAntlclpatlon Notes= / / motet Bond Anticipation Notes 2PI666 ** **Bans Redeemed Frem Bond Proceeds 2P1888 Bonds (List by purpose) / / / / ~otsl Bonds 2P1867 / Authority Loans 2P1869 TOTAL OF ALL INDEBTEDNESS PLease note callable features of bond Issues end any reserve funds available to pay debt Clnciude also in the Notes to Financial Statements). *ON NEU ISSUES, PLEASE INSERT NEW ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEUAL DATE. PLEASE INSERT 4 DIGITS, LE. JANUARY 1994 ~OULD EE 01/94. HRTUR I TY SCNEDULE BONDS ISSUED DURING THE YEAR EDPCOOE PURPOSE OF ISSUE ;or State Comptrotier Use Onty 2P3CE FOFAL, PRINCIPAL 2P3PR )ATE OF ISSUEe 2P30T / / / / / / / / / / iNTEREST RATE (In Decllmils) 2P]PC NTN,DAY a~ld YEAR FINAL MATURIIY 2P3DH / / / / / / / / / / ~lr~nt of PrlncIpa( Redeemed 2P~94 In or to be Redeemed in ~laca( Year Ending In 2P395 [PLEASE INSERT YEARS 2P]96 LASY TUO DIGITS ONLY) 2P397 2P39D 2P399 ~ 2P300 ~P301 :ontinue on Reverse Side 2P302 2P303 2P304 : *PLEASE INSERT SiX DIGITS, FOR EXAHPLE, JANUARY i, 1996, SHOULD BE SHOUN AS 01/01/94. NOTE: If two or mare purposes are cemblned In s consolidated Issue, show the maturity schedule for each purpose. 23. HAIURI TY SCXEDULE BUNDS ISSUED DURING TIlE YEAR EDP COOE kmo4Jnt of Pr~nclpal Redeemed ~P305 in or to be Redeemed in Fi$c8[ Year Ending in 2P306 2P307 PLEASE INSERT YEARS LAST T~O DIGITS OHLY 2P308 2P309 ~) ZP310 2P311 2P312 2P313 ;P314 2P315 2P316 i ~P317 2P318 2P319 2P320 2/*. MAIURI TY SCIIEDULE BONDS ISSUED DURING 1HE YEAR EDP COOE Amount of Principal Redeemed 2P321 tn or to be Redeeaed in Fiscal Year Ending in 2P322 PLEASE INSERT YEARS LAST Tk'ODIGITS ONLY 2P323 2P324 2P325 J 2P]26 2P327 2P328 2P329 2P331 2P332 2P333 2P335 2P336 Total 25. Operatln9 Fund Enterprise Fund Capital fund Trust and Agency Fonds Debt Service Funds BANK RECONCILIATION CASH BY FUNDS, PER BALANCE SHEETS Include Petty Cash TOTAL CASll Name mud Location of Bank TOTAL ALL FUNDS BANK BALANCES Identify Bank Balances ~ith Funds by Listing the Applicable Code Letters Fund code Less Bank Balance Outstanding Checks Add Cesh On Hand Adjusted Bank Balance Add: Petty Cash funds Adjustments ( Spec i fy) ~ TOTAL ADJUSTED BANK BALANCE AND PETTY CASH *These amounts must agree. NOTE: Bank certification forms are not required to be filed with this report. dJrectty with the bank. However, the Office of the State C,o~ptroller may confirm bank balances 26. CERTIFICATE OF FISCAL OFFICER J~,A.~,. .~.~,~ .~ , a~ that this re~rt, to the ~st of ~ knowledge, Informtlon e~ ~llef, Is a true e~ correct stet~nt of the financial transactions fiSCal co~ttlon for the fiscal year e~ed Signsture~ Of fi(Iai Address / / Title Date Office Telephone No. PLEASE HAIL REPORT TO= State of Ne~ York Office of the State Comptroller Bureau of flunlclpal Research & Statistics Alfred E. Smith State Office Sulldlng Albany, New York 12236 IF YOU HAVE QUESTIONS RELATING TO THIS REPONY~ PLEASE CALL ALBANY: (518) 474-4014 27.