HomeMy WebLinkAbout1995.~,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.