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Home My WebLink About1995~4UsF"BE ROUNDED TO THE NEAREST DOLLAR, COHPOIIENF UNII ANNUAL FINANCIAL REPORF FOR 14attituck Park District (#ama of C0~ponent Unit) To~m of Southold (Name of Primary Goverr~nent) FOR TilE FISCAL YEAR ENDED December 31, 1995 SIAIE OF NEg YORK OFFICE OF INE S1AIE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEU YORK 12236 Pursuant to GASB Statement 14~ · separate report shoutd b~ prepared for each component unit in the reporting entity. Revised 1994 TABLE OF CONTENTS Ooeratlng Fund Balance Sheet ............................................................................................................... p. 1 Anelyela of Changea in Fund Equity .......................................................................................... p. 2 Detail of Revenues .......................................................................................................... p. 3 Detail of Expenditures ...................................................................................................... p. 4 CeDI{el Prolects Funds BaLance Sheet ............................................................................................................... p. 5 Auslyale of Changes In FufldEquit¥ .......................................................................................... p. 6 Detai( of Sevenue8 and Other Sources and Proceeds of Long-Term Obltgatlofle .................................................. p. ? Analysis of Capital Expendlturea for Current Year ........................................................................... p. 9 EnterDrlee Fund Balance Sheet ............................................................................................................... p. 9 Statement of Revenues, Expenaea end £hangee In Fund Equity .................................................................. p. lO Statement of cash Flows ..................................................................................................... p.11 Trust end Agency Funds Balance Sheet - Agency F~xla ................................................................................................ p.13 Balance Sheet - Expendable Trust Funds ...................................................................................... p.l& Statement of Revefluea, Expenditures and Changes In Fund Equity - Expendable Trust Fuf~cls ..................................... p. IS Balance Sheet - Non-Expendable Trust Funds .................................................................................. p.16 Statement of Revenues, Expenditures and Changee [n Fuflcf Equity - Non-Expendable Trust Funds ................................. p.l? Statement of General Flxed Asaets ........... ~ .................................................................................... p.18 Stateme~t of ~eneret ~ong-Term Debt p.19 gores to EjnancisI Ststeme~ts .................................................................................................... p.~O DEBT SECTION Stetemeflt of indebtedness .............................................................................................. p.21 Hatur~t¥ Schedule ; ............................................................................................................... p.23 SUPPLEHENTAL INFORHATION hqk Rec°ncftiatf°q .............................................................................................................. p. Z6 Cash Investments Taxes Receivable (Net) other Receivables (Net) 8tats and Federal Aid Receivables From Other Funds Due From Other Governments Inventories Prepaid Expenses Restricted Assets EDP CODE 10,548 1,653 TOTA~ ASSET8 $ 12~201 Accounts Payable Accrued Liabilities Retained Percentages Notes Payable Other Liabilities Total Liabilities Fund Balance - Reserved Encumbrances Special Reserves Unreserved Fund Balance - Total Fund Equity TOTAL LIABILITIES AND FUND EQUITY EDP CODE -- _200S -- _205S -- _220S -- _225S -- _230S -- _320S -- _325S 329-',, mA ~ 2,337 9.864 9,864 12,201 The Notes to the Financial Statements are an integral part of this statement. Revenues ondOther Sources Over (under) Expenditures end Other Uses Fund Equity - Enclof Fisca& Year* - _4055 (16.7281 9.866 *Total includes Reserved and Unreserved Fund Batance. TOTAL REVENUES AND OTHER SOURCES $ 1RA:Nq3 OPERATING FUND EDP CODE I~NCTIONAL UNIT General Government Support - _600 Education _ _605 Public Safety _ _610 Health _ _615 Transportation _ _620 Economic Aaeistance & Opportunity -- _625 Culture and Recreation - _630 Home and Community Services - _635 TOTAL OS PERSONAL SERVICES EQUIPMENT & CAPITAL OUTI~Y CONTRACTUAL EXPENDITURES IS 2S 4S 81.687 29.661 78.780 EMPLOYEE BENEFITS $. R-Rg~ Employee Benefits Debt Principal Debt Interest TOTAL EXPENDITURES $ 198.821 Interfund Transfers ~AI~EXPENDITURES AND OTHER USES 198,821 ASSETS cash Investment! other Receivables (Bet) State and Federal Aid ReceSvablea Due ~remOther Funds Due From Other Governments Inventories Prepaid Expensea OatrlctedAsseta CAPITAL PROJECTS FUND · BALANCE SIIEET * AS OF EDP EOOE HIOOS H10§S Hl15S H120S 11125S HI30S H135S H140S NI456 LIABILITIES AND FUND EQUITY Accounts Payable Accrued Liabilities Retained Percentages Notes Payable Other Liabilities Due to Other F~ds Due to Other Governments Deferred Revenues Total Liabilities Fund Balance - Reserved Enc~nbrences Special Reserves Unreserved Fund BaLance - Total Fund Equity EDP COOE H200S H205S H210S HZ15S H220S H225S H230S B245S H315S H320S H325S TOTAL ASSETS TOTAL LIABILITIES AND FUND EQUITY Fund Equity - Beginning of Fiscal Year* ~DPCOOE Acid: Rever~es and Other Sources Ded~t: Expenditures end Other Uses Revenues &riel Other Sources Over (Under) Exper~Jituree and Other Uses Fund Equity - End of Fiscal Year* H4OSS *Total includes Reserved and Unreserved Fund Balance. Departmental II,come Use of Honey aflclProperty Hlacettaneous Locat Sources State Aid Federal Aid TOTAL REVENUES IflterfundTrnflsfers Proceeds of obtJoatlons TOTAL REVENUES AND OTHER SGURCES EDPCODE H5155 H525S il535S HS455 H550S H555S fl560S CAPITAL PROJECTS TUND DETAIL OF EXPENDIIURES AND OIHER USES BY ADHINISTRATIVE UNIT Genera[ Government Support Education pul)Itc Safety Hearth 'ansportatlon Economic AGaletance and Opportunity CuEture and Recreation Xcme and :ommnity Services TOTAL EXPENDITURES InterfundTrarmfers TOTAL EXPERDITUNE$ AND OTREN USES EDPCODE H6OO.ZS $ H6OS.ZS H61O.ZS H615.ZS H620.ZS fl625.2S H6~O.2S H635.2S $ R655.gs ENTERPRISE FUND * BALANCE SIIEET * AS OF ASSETS EDP CODE Cash E__IOOS $ Investments E__105S other ReceivabLes (Net) E__115S State and Federal Aid Recelvable~ E__120S due FromOther Funds E__125S Due From Other Goverr~nents E__130S Invontorlee E__135S Prepaid Expensea E__140S NeatrictedAssets E__145S Fixed Assets (Net) E__150S LIABILITIES AND TUND EQUITY Accounts Payable Accrued LiabiLities Retained Percentages Notes Payable Otter Liabilities Due to Other Funds Due to other Governments Bond and Long Term LiabiLities Deferred Revenues Total LiabiLities Fund Equity Contributed Capital Retained Earnings Total Fur~l Equity EDP CODE E__200S E__205S E__210S E__215S E__220S E__225S E__230S E__240S E__2~5S E__3OOS E__3LOS TOTAL ASSETS S The Notes to the FlnonclaL Statements are an Integral part of this statement. 9. TOTAL LIABILITIES AND FUND EQUITY Operat In,~ Reveoues Charges for Services Total operating Revenues opeFstlnq Ex=arises Personat Services Contractual Expenses EmpLoyee Benefits Depreciation Total Operating Expenses Operating Income (Loss) Mofl-OoeratlngRevenues (Ex[~nses) Bevenuess Use of Honey and Property SaLe of Property and Comp. for Loss Expenses: (Specify) Net Non-Offer. Revenue (Expense) income (Loss) Before Transfers and Taxes Operatln9 Transfers In Operating Transfers out Real property Taxes Ret Income (Loss) Fund Equity - Beginning of Year Adjustments= (Specify) Fund Equity - End of Year ENIERPRISE FUNDS BTATEHENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY FON FISCAL YEAR ENDED ~ -- EDPC{N)E TOTAL E S $ E $ $ E .la E E .8S E__60~.~S $ $ E__SZSS $ E__5305 E S E S E S $ $ E__555S E___~55.gS E $ E__400S $ E S E S E__&05S 10. SIRIEMEN! OF CASII FLO~IS FOR 1lIE FISCAL YEAR ENSED INCREASE (DECREASE) IN CASH AND CASH EQUIVALEHTS Cash~lows From Operating Activities: Cash Received from Providing Services Cash Payments Contractual Expenses Other Operating Revenues Net Cash Provided/(Used) by Operating Activities EDP Code 5.066 88.192 90,380 4~477 (169,09q) Cash Flows from Non-capital and Financing Activities: Real 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 , 16a.?~n Cash Flows from Capital and Related Financing Activities Proceeds of Debt (Capital} Principal Payments Debt (capital) Interest 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 Capltal and Related Financing Activ(ties E__7132S E__7133S E__7134S E__7136S 29,661 $ (29,661) . 11. Net Cash Vrovided/{used) by Investing Activities and Cash Equivalents at End oi Year RECONCILIATIOH OF OPERATING II~COt4E TO NET CASH Operating Income (Loss} Adjustments to Reconcile operating Income to Net Cash Provlded/iUsed) 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/iUsed) by Operating Activities EDP CODE E__7152S E__7159S E__7179S E__7185S E__7185S E__7185S E__7185S E__7188S E__7189S 5~840 5a840 (24~140) 34,688 10~548 (14a728) (l.6531 f7.759) (24.140) 12. ASSETS Cash AGENCY FUNDS EGPCOOE TAIOOS $ TAIOSS BALANCE SIIEET * AS OF AGENCY FUND LIABILITIES Due to Other Funds Other Agency Funds (Specify) EDPCO~S TA2Z5S TOTAL ASSETS TOTAL AGENCY LIABILITIES 13. EXPENDABLE TRUST FUND * BALANCE SNEET * AS OF AS~T$ Cash ~DPCOOE TEIO0$ 1EIO§S $ $ EXPENDANLE IRtJST Library Trust Other Expendable Trust (Specify) ~DPCOOE TE31?S TE317S TOTAL ASSETS TOTAL EXPENDABLE TRUST EXPENOABLE TRUST FUNDS STATEflENI OF REVENUES~ ENPENSES AND CflANGES IN FUND EQUITY REVEHUES AND OTHER SOURCES Revenues Oepartnentai Income Use of Honey end property HIscelle~eons Local Sources Tote[ Revenues Interfuncl transfers TOFAL REVENUES AND OTHER SOURCES EXPENDITURES ARD OTHER USES Expenditures General Governmente~ Support Education Public Safety Health trermportetlon Ecm~oalc Assistance end Opportunity Culture end Recreation Here end Com~onlty Service Employee Seneflts Debt Service Toter Expenditures Interfund transfers TOTAL EXPENDITURES AND OTHER USES FUIIO EOUIIY BEG[RH]NG OF tEAR EXCESS (OEFICIERCY) EXCESS OF REVENUE AND OT#E~ SOURCES OVER EXPENDITURES AND OTHER USES FURD E~UITY END OF YEAR EDPCOUE TE515S $ TE527S TE535S $ TE555S $ TE600.4S TE6OS.4S TE610.AS TE615.4S TE620.4S TE625.4S TE630.4S 1E635.4S TE640.8S IE665.6S 1E655.9S $ TE~OOS $ $ 1E~05S $ 15. ASSETS Cash EDPCOOE TNIOOS NON-EXPENDABlE 1RUST FUNDS * BALANCE SlIEEL * AS OF NON-EXPENDABLE TRUST Library Trust Other Non*Expe~able Trust (Specify) ~DPCODE TN31?S IN317S TNIOSS $ IOTAL ASSETS TOTAL NON-EXPENDABLE TRUST 16. STATENENT OF REVENUES, EXPENSES AND CIL~NGES IN FUND EQUITY Others (Specify} Equfty Beginnfng of Year Fund Equity End of Year EDPCODE TN535S $. TN400S $_ TN40SS 17. GEEEI~kL FIXED ASSETS ~CCODNTE * B~IJ~ICE SIIEET · AS OF December 31, 1995 EDPCODE EDPCODE K150S $ 69,359 Investment in General Fixed Rsseta K305E 18. GENERAL LONG-TERH OBLIGAIIONS * ASSETS EDPCOOE Amoullt Available in Debt Service T~d U155S $ Amounts to be provided for Long-Term g160s ObLigations GALANCE SIIEE ! ~ AS OF LIABILITIES Bofld end Long Term Liabilities EDPCOOE W240S TOTAL AMOUNT AVAILABLE AND TO BE PROVIDED TOTAL LIABILITIES (Note: Thle accOUnt group should not Include Long-term Debt of Proprietary Funds) 19. Basis of Accou~tlflg NOlES Fo FINANCIAL SlAIEHENIS Summary of Significant Accountin9 Policies Honth CtJrrent Outstanding Do Dot Include Renewals Here Outstanding Final Lls~ Separately by Dete of issue EDPCODE and interest Beginning of Issued During Paid During End of Haturlt¥ Year* Rate Fiscal Year Fiscal Year Fiscal Year Fiscal Year Date T P 1 Tex Anticipation Notes: / / Tote! Tex Anticipatlo~ Notes 2PI661 Revenue Anttclpatlml Notes: / / Fo:et leve~Je Anticipation Notee 2P1862 audget Notes: / To:et Budget Notes 2P1~63 ~rban Rene~et Notes / To:et Urban Renege! Notes 2P186~ EDP CODE STATE COMP USE Capital Notes: 2P1865 / 2PI865 / t other Debt: (Specify) / *ON NEU ISSUER, PLEASE INSERT NEW ISSUE DATE. OH RENEUAL, PLEASE INSERT LATEST RE#EWAL DATE. PLEASE INSERT 4 DIGITS~ IE. JANUARY 1994 UOULD BE 01/94. SIAIEHENI OF INI)EBIEDNESS t~st Separately by Date of Issue EDPCOOE and Interest Year* Rate T P Bond Anticipation Notes: EDP CODE STAIE COHP USE Fiscal Year 1 Issued During / Paid During FiscatlYear / FIsca~ Year Flnnl Haturlty Date / / Total NondAnticlpation Notes ~p1866 **Bans Redeemed From Dond Proceeds 2P1888 Bonds (List by purpose) / / rotal Bonds ZP1867 / Authority Loans 2P1869 TOTAL 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). *oN NEg ISSUES~ PLEASE INSERT NEU ISSUE DATE. ON RENEgAL. PLEASE INSERT LATEST RENEUAL DATE. PLEASE INSERT ~ DIGITS~ IE. JANUARY 199~ gOULD BE 01/9~. HATURITY SCNEDULE BONDS ISSUED DURING THE YEAR EDPCOOE PtJRPOSE OF ISSUE For State comptroller Use Only 2P3CE TOTA~PRINCIPAL 2P3PR DATE OF ISSUEe 2P3OT / / / / / / / / / / INTEREST RATE (In Decimals) 2P3PC ITH, DAY end YEAR FINAL HATURITY 2P3DH / / / / / / / / / / Amount of Principal Redeemed 2P39& in or to be Redeemed In fiscal Year Ending in 2P395 (PLEASE ISSERT YEARS 2P396 LAST T~IODIGIlS ONLY) 2P39D 2P399 ~ 2P300 2P301 Continue on Reverse Side 2P302 2P303 2P30& iPLEASE INSERT SlX DIGITS, FOR EXAIIPLE, JANUARY 1, 1994, SHOULD BE SXO~N AS 01/01/94. NOTE: if t~o or more purposes are combined In e consolidated Issue, show the maturity schedule for each purpose. 23. MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR EDP COOE Rmount of Principal Redeemed 2P305 In or to be Redeeaed In FIscal Year Ending in 2P306 2P307 PLEASE iNSERT YEARS LAST 11J0 DIGITS ONLY 2P308 2P$09 ) 2P310 2P311 2P312 2P313 2P31~ 2P315 2P316 2P317 2P318 24. ~TURI TY SCIIEDULE ~ · ~ * BUNDS ISSUED DURING THE YEAR ~ EDP £~E Amount of Principal Redeemed 2P321 In or to be Redeemed In Fisc. I Year Ending In 2P]22 PLEASE INSENT YEARS LAST TUO DIGITS ONLy 2P32& 2P325 2P326 2P$28 2P329 EP330 2P331 2P332 ~ 2P333 EP33¢ 2P335 2~336 Total 25. Operating Fta~cl Enterprise Fund Capitat Fund Trust and Agency Funds Debt Service Funds BANK RECONCILIATION CASH BY FUNDS, PER BALANCE SHEETS Include Petty CesIi tOIAL CASII 10.548 TOTAL ALL I:UHDS S 10t548 * BANK BALANCES Identify Bank Batances ~ith Funds by Listing the ARoticebte Code Letters Fund Name end Location of Bank Code North Fork Banka t4attt£uck, ~ A Suffolk County National~ .l{attituck, HY 6 ~BIA/CLASS~ Armonk~ NY A Bank Batance 6.&6q Less Outstanding Checks 8.IRA AckJ Cash On Hand Adjusted Bank Satanoe 3:q!7 6.469 Addt Petty Cash Funds Adjustments , (Specify) ) TOTAL AOJUSTED BANK BALANCE AND PETTY CASH S 10,548 *These amounts must agree. NOTE: Bank certification forms ere not required to be fired ~ith this report. directly ~lth the bank. Bonever, the Office of the State Comptroller may confirm bank balances 26. CERTIFICATE OF FISCAL OFFICER I, John A. Cushman I[ , certify that ! am the fiscal officer of the Ptesse Print Ha~tlyuck Park ]District, end that this report, to the best of my knowledge, Information and belief, ts e true and correct statement of the financial transactions and fiscal condition for the fiscal year ended ]December 31,, 19 95 Signature official Address Hattttuck, NY 11952 Title February 7, 1996 Date office Telephone No. (516) 765-4333 PLEASE MAIL REPORT 10: state of Ne~ Vork Office of the State Comptroller Bureau of Hunlclpal Research & Statistics Alfred E. Smith Stets Office Building Aibony0 Ne~ York 12236 IF yOU HAVE QUESTIONS RELATING TO THIS REPORT, PLEASE CALL ALBANY: (518) 674-4014 27.