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Home My WebLink About1995ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR. FINANCIAL REPORT FOR COMPONENT UNITS (CUFR) OR INDEPENDENT SPECIAL PURPOSE UNITS (SPUFR) FOR Southold Park District Name of Unit To~m of Southold ga~e of Primary Government (Component) Pteaae check one X Component Unit 'Independent Speciat Purpose Unit FOR THE FISCAL YEAR ENDED December 31, 1995 STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER DIVISION OF MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 In accordance ,ith ne, reporting requirements pursuant to GASB Statement 14, a aeoarete reoort must be orepared for each component unit in the reporting entity. Revised 1994 TABLE OF CONTENTS Operattn9 Fund BaLance Sheet ............................................................................................................... p. 1 AnaLysis of Changes In Fund Equlty .......................................................................................... p. 2 Detail of Revenues .......................................................................................................... p, 3 Detail of Expenditures ...................................................................................................... p. 4 Capital pTojects Funds Balance Sheet ............................................................................................................... p. S Analysis of Changes in Fund Equity .......................................................................................... p. 6 DetaLi of Revenues and Other ScxJrces and Proceeds of Lo, g-Term Obligations .................................................. p. 7 Analysts of Capital Expenditures for Current Year ........................................................................... p. 8 Enterorlae Fund gei~rlce Sheet ........................ ~ ...................................................................................... p. 9 Statement of Revenues, Expanses and Changes in Fund Equity .................................................................. p.lO Statement of Cash Fio~a ..................................................................................................... p. ll TrLmt and Aeer~crv Balance Sheet - Agency Funds ................................................................................................ p.15 Balance Sheet - Expendable Trust Funds .......... p.14 Statement of Revenues, Expenditures and Changes In Fund Equity - Expendable Trust Funds ..................................... p. 15 Balance Sheet - No~-Exper~labLe Trust Fund~ ....................................................... ............... ....... ..... p.16 Statement of Revefxles, Exp~-~Iturus and Changes in Fund Equity - Non-Expendable Trust Funds ................................. Statement of General Fixed Assets ................................................................................................ p.18 Statement of 6anerei Lon.-Term Debt .............................................................................................. p.19 ~otes to Financial State,lents .................................................................................................... p.~O DEBT SECTION Statement of Indebtedness ........................... p.21 Heturtt¥ Schedule ................................................................................................................ p.~.~ SUPPLENENTAL INFORNATION Bank ReconciLiation .............................................................................................................. p.26 Certificate of Fisca[ Officer .................................................................................................... p.27 OPERATING FUND * BALANCE SHEET * AS OF December 31 1996 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 EDP CODE -- _135S -- _140S 22655 LIABILITIES AND FUND EQUITY Accounts Payable Accrued Liabilities Retained Percentages Notes Payable Other Liabilities Due to Other Funds Due to Other Governments Deferred Revenues Total Liabilities Fund Balance - Reserved Encumbrances Speclal Reserves Unreserved Fund Balance - Total Fund Equity EDP CODE _ _200S _ _205S _ _210S _ _220S _ _230S _ _320S -- _325S $, 1230 1230 21425 21425 TOTA~ ASSETS $ 22655 TOTAL LIABILITIES AND FUND EQUITY 22655 The Notes to the Financial Statements are an integral part of this statement. OPERATING FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED Decembe£ 31 ,1996 Fund Equtt¥- Neofnnino of Fiscal Year* Add: Revenues and Other Sources Geduct: Expenditures and Other Uses Revenues and Uther Sourcos Over (Under} Expenditures and Other Uses Fund Equity - End of Fiscal Year* EDPCORE _._~OOS $ 119859 131528 - _~05S $ 33094 (11669) 21425 *Totat includes Reserved and Unreserved Fund Natance. ~ERATING FUND - DETAIL OF REVENUES AND OTHER S~RCES Real Property Taxes Real Property Tax items Non-~roperty Tax %tea~ Departmental inc(me intergovernmental Charges Uae of Money and Property SaLe of Property and Compensation for Loss MisceLLaneous Local Seurces ]nterfund Revenues State Aid FederaL Aid TOTAL REVENUES Interfund Transfers Proceeds of ObLigations TOTAL REVENUES AND OTHER SOURCES EDP CODE __500S - _505S __510S __515s - _520S __sass - _530S __535s - _5&OS _ _545S _ _5505 _..~55s __56os 107050 12635 174 s 119859 $ 119859 DETAIL OF EXPENDITURES AND OTHER USES CODE FUNCTIONAL UNIT General ~overnment Support -- _600 Education -- _605 Public Safety -- _610 Health -- _615 Transportation _ _620 Economic Assistance & Opportunity -- _62S Culture and Recreation _ _630 Home and Community Services _ _635 05 131528 42039 60721 LOYE B FI 28768 Employee Benefits Debt Principal Debt Interest _ _650.?S $, 131528 $. 131528 Interfund Transfers TOTAL EXPENDITURES AND OTHER USES ASSETS Cash Investments Other Receivables (Net) State and Federal Aid Receivables Due Fr(xn Other Funds Due Fr(xn Other Goverr~enta Inventories Prepaid Expenaec OeetrlctedAssets CAPITAL PROJECTS FUNS * BALANCE SHEET * AS OF EOP CODE HIOOS H105S Hl15S H120S H125S H130S H155S HI&OS H145S LIABILITIES AND FUND EQUITY Accounts PayabLe Accrued Llabtiitlec Retained Percentages Notes Payable Other Liabilities Due to Other Funds Due to Other Governments Deferred Revenues Total Liabilities Fund Balance - Reserved Encunbrancea Special Reserves Unreserved Fund Balance - EDP COOE H200S H205S H210S H215S H2205 H225S H230S H245S N315S H320S H325S $ $ Totat Fund Equity TOTAL ASSETS TOTAL LIABILITIES AND FUND EQUITY CAPITAL PROJECTS FUNO ANALYSIS OF CHANGES IN FUND EQUITY FOR THE FISCAL YEAR ENDED Fund Equity - Beginning of Fiscal Year* EDPCOOE H400S Add: Revenues and Other Sources Deduct: Expenditures and Other Uses Revenues end Other Sources Over (Under) Expenditures end Other Uses Fund Equity - End of Fiscal Year* H405S *Toter includes Reserved and Unreserved Fund BaLance. CAPITAL PROJECTS FUND DETAIL OF REVENUES AND OTHER SOURCES Departm~tat Inc~.e Use of None/and Property Hisceitarteous Locat Sources State Aid FeStal TOTAL HE~NUEH Interfund Trar~fera Proceeds of Obligations TOTAL REVENUES AND OTHER SOURCES EDPCOOE H515S H525S f1535S H545S H550S H5556 R560S $ $ $ CAPITAL PROJECTS FUND DETAIL OF EXPERDITURES AHD OTRER USES BY ADNINISTRATIVE UNIT Educatio~ Pubi|c Safety Health Transportation Economic Assistance and Opportunity Interfund Transfers EDPC~OE H600.2S $ H&05.2S H610.2S H615.2S H620.2S H625.2S H630.2S H635.2S $ H65S.9S ASSETS Cash Investments Other Receivables (Net) State and Federal Aid Receivables From Other Funds Due Fr(x. Other Doverram~ts Inventories Prepaid Expenses Restricted Assets Flxed Assets (Ret) ENTERPRISE FUND * BALANCE SHEET * AS OF EDP COOE E__IOOS S E__105S E__115S E__120S E__125S E~150S E__1355 E__14OS E__145S E~1505 LIABILITIES AND FUND EQUITY Accounts Payable Accrued Liabilities Retained Percentages Notes Payable Other Liabilities Due to Other Funds Due to Other Governments Bond and Long Term Liabilities Deferred Revenues Total Liabilities FunclEqutty Contributed Capital Retained Earnings Total Fund Equity EDP C~OE E__ZOOS E__2055 E__210S E__215S E__2205 E__225S E___Z30S £.__2~0S E__2~5S E.__~OOS E.~IOS TOTAL ASSETS $ The Notes to the Financial Statements are an integral part of this statement. 9. TOTAL LIABILITIES AND FUND EQUITY Oesrstina Revenues Charges for Services Total Operating Revenues Ooeratlns Exoensea Persenai Services contractual Expenses Emptoyee Benefits Oeprectstion Toter Operating Expenses Operating Income (Loss) #on-Ooeratina Revenues (Exmenses) Use of Honey and Property Sate of Property and Comp. for Loss Expenses: (Specify) Net #on-Oper. Revenue (Expense) Income (Loss) Before Transfers and Taxes Operating Transfers in Operating Transfers Out Real Property Taxes Net income (Loss) Fund Equity - Beginning of Year Adjustments: (Specify) Fund Equity - End of Year ENTERPRISE FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES lB FUNU EGUITY FOR FISCAL YEAR ENDED , EDPCODE TOTAL E S E S S E .1S E E .8S E___603.&S $ $ E__525S E__530S E S E S E S $ E__555S E__655.gS E $ E.~,.~OOS $ E S E S E._~OSS $ 10. · ° STATEHENT OF CASH FLO~/S FOR THE FISCAL YEAR ENDED INCREASE (DECREASE) IN CASH AND CASH EGUIVALENTS Cash Flows From O~erating 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 Operating Grants Received Transfers To/From Other Funds PrOceeds of Debt (Non-Capital) Payment of Debt (Non-Capital) Interest Expenses (Non-Capital) Nat Cash Provided/(Used) by Non-Capital Financing Activities 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 ~overm~nts Proceeds from Sale of Assets Net Cash Provided/(Used) by Capital and Related Financing Activities 11. EDP Code E__7114S E__7122S E__7123S E__7124S E__7129S E__7132S E__7135S E__7137S E__7138S STATF~T OF CASH FLOWS FOR THE FISCAL YEAR ENDRD ' ' INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (Concluded) Cash Flows frcm 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 Cash Equivalents at Beginning of Year Cash and Cash Equlvalents 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= EDP CODE E.__7152S E~7159S E__7171S E__7182S E__7183S E__7184S Total Adjustments Net Cash Provided/(Used) by Operatln9 Activities L7185s E._.7~85S E__7185S E__7185S E.~7188S E__7189S 12. AGENCY FUNDS * BALANCE SHEET * AS OF ASSETS Cash Investments EDPCODE TAIOOS $ TA1QSS AGENCY FUND LIABILITIES Due to Other Funds Other Agency Funds (Specify) EDPCODE TA225S TOTAL ASSETS TOTAL AGENCY LIABILITIES 13. EXPENOASLE TRUST FUND * BALANCE SHEET * AS OF , -- ASSETS Cash EDPCOOE TEIOOS TEI05S $ $ EXPENDABLE TRUST Library Trust Other Expefldabie Trust (Specify) EDPC~OE TE31?S TE317S TOTAL ASSETS TOTAL EXPENDABLE TRUST 14. EXPENDABLE TRUST FUNDS STATEHENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY REVENUES AND OTHER SOURCES De~rtmentet Inc~ Use of Noney and Pr~erty Expenditures Education PubLic Safety Hemith Home and Community Service Emptoyee Ber~fits OVER EXPENDIT~ES AND OTHER USES FUND EQUITY END OF YEAR EDPC~OE TE515S TE52?S TE535S TE555S TE6OO.&S TE605.4S TE610.&S TE615.45 TE620.4S TE625.4S TE630.~S TE635.4S TE640.8S TE6~5.6S TE655,9S TE&OOS TE&05S S S $ 15. NON-EXPENDABLE TRUST FUNDS * RALABCE SHEET AS OF ASSETS EDPCOOE NON-EXPENDABLE TRUST EDPCODE Cssh TNIOOS $ Library Trust Other Non-ExpendsbLe Trust (Specify) TR317S TR31?S TNIOaS $ TOTAL ASSETS TOTAL NON-EXPENDABLE TRUST 16. NON-EXPENDABLE TRUST FINDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY Others (Specify) Total Revenues d Equity Beginning of Year Fund Equity End of Year EDPCODE TN400S $ TN405S $ 17. GENERAL FIXED ASSETS ACCODNTS * BALANCE SHEET * AS OF Assets (Net) EDPCODE K150S EDPCODE Investment in General Fixed Assets K305S 18. GENERAL LONG-TERN OBLIGATIONS * BALANCE SHEET * AS OF ASSETS EDpCODE Amount Avalteble In Debt Service Fund U1555 Amount. to be provided for Long-Term W160S Obligations LIAGILITIES Bond and Lun~ Term LiGbtiitles EDPCO0~ U240S TOTAL ANOUNT AVAILABLE AND TO BE PROVIDED TOTAL LIABILITIES (Note: This eccount group ehoutd not ~nciude Long-term Debt of Proprfeter¥ Funds) NOTES TO FINANCIAL STATEI~NTS Summary of Significant Accounting NOTE 1 Basis of Accounting 20. 5TATENENT OF iNDEBTEDNESS ionth Current Outstanding Do Not inc[udeRenees[s Here Outstanding Final List Separately by Date of Issue EDPCO0~ end Interest Beginning of Issued During Paid During End of Haturity Year* Hate Fiscal Year Fiscal Year Fiscal Year FfscaL Year Date T P 1 3 § ? Tsx Anticipation Notes: / / TotsL Tax Anticipation Notes 2P1861 Revenue Anticipation Notes: / / Total Revenue Anticipation Notes 2P1862 Budget Notea: / / Total Budget Notes 2P1863 Urban Renewal Notes / / Tote[ Urban Renewal Notes 2P1864 EDP COOE STATE CONP USE Capital Notes: 2P1865 / ZP1865 / Other Debt: (Specify) / *ON NE~ ISSUES, PLEASE iNSERT NEW iSSUE DATE. ON RENEWAL, PLEASE iNSERT LATEST RENEWAL DATE. PLEASE INSERT 4 DIGITS, II. JANUARY 1994 MOULD BE 01/94. 21. ST~E~NT OF iNDEBTEDNESS List Separatsiy by Oate of issue I I Noflth EDPCODEand Year* T EDP CODE STATE CONP USE Outstanding Os Not Include Rena~aLa Sere Issued During I Paid During Fiscal YearI Fiscal Year 3 5 Rate P Beginning of Fiscal Year 1 OutstandingI Final End of Haturity Fiscs~ Year Date BnndAnticipation Notes: / / / Total Bond Antictpation Notes 2P1866 **Sans Redeemed From Bofld Proceeds ZP1888 Bonds (List by purpose) / / / / total Bonds 2P1867 / Authority Loans ZP1869 TOTAL OF ALL ZNDEBTEDNESS PLease note callable features of bond issues and any reserve funds available to pay debt (include also in the Notes to Financial Statements). *ON NEU ISSUES, PLEASE INSERT NEU ISSUE DATE. ON RENEWAL, PLEASE INSERT LATEST RENEWAL DATE. PLEASE INSERT & DIGZTS, IE. JANUARY 19~4 WOULD BE 01/94. 22. HATURITY SCHEDULE NOND$ ISSUED DURING THE YEAR EDPCOOE PURPOSE OF ISSUE For State ComptroLler Use Only 2PICE TOTAL PRINCIPAL 2P]PR DATE OF ISSUE* 2P]DT / / / / / / / / / / INTEREST RATE (In DecimaLs) 2P]PC TH, DAY arx] YEAR FINAL MATURITY 2P3D# / / / / / / / / / / Amount of Principal Redeemed 2P39~ tn or to beRedeemed in fiscal Year Ending in 2P395 (PLEASE INSERT YEARS EP396 LAST TgO DISITS ONLY) 2P397 ~P398 2P399 2P300 ZP301 Continue on Reverse Side 2P~02 2P30& *PLEASE INSERT SiX DIGITS, FOR EXN4PLE, JANUARY 1, 199&, SHOULD SE SNO~N AS 01/01/9&. NOTE: If tNo or more purposes are combined in e consolidated issue, sho~ the maturity schedule for each purpose. 25. HATURZ TY SCHECULE BOI~)S ZGSUED DURING THE YEAR EDP C~)E I~uount of PrincilMt Redeemed 2P305 fn or to beRedeemed iff Fiscal Year Ending in 2P306 2P307 PLEASE LH~ERT YEARS LAST T~ODIGLTSOHLY 2P308 2P$09 ZP310 2P311 ~P31~ 2P313 2P31~ 2P315 2P316 ?;'317 ,~, ~P318 2P319 2P320 MATURITY SCHEDULE BONDS ISSUED DURIRG THE YEAR EDP COOE Rmount of Principal Redeemed 2P321 in or to be Redeemed tn FJscat, Year Ending in 2P322 PLEASE INSERT YEARS LAST TNO DIGITS ONLY 2P323 2P32~ 2P325 2P326 2P327 2P328 2P329 2P330 2P331 2P332 2P333 2P33~, 2P335 2P336 Total 25. SANK RECONCILiATiON CASN BY FUNDS, PER BALANCE SHEETS IncLude Petty Cash Operating Fund Enterprise Fund Capital Fund Trust and Agency Funds Debt Service Funds TOTAL CASH $ 22655 TOTAL ALL FUNDS $ 22655 * Name and Location of Bank North Fork Bank North Fork Bank North Fork Bank SANK BALANCES Identify Bank BaLances with Funds by Listing the ARoLicabie Code Letters Fund Less Code Bank BaLance Outstanding Checks 0 1081 112 0 3337 0 18349 Add Cash on Hand Adjusted Bank BaLance $ 969 3337 18349 Add: Petty Cash Funds Adjustments (Specify) TOTAL ADJUSTED BANK BALANCE AND PETTY CASH S 22655 . *These amounts must agree. NOTE: Bank certification forms are not required to be filed with this report. However, the Office of the state Con~ptroHer may confirm bank balances directly ~tth the bank. 26. · ' ' ' CERTIFICATE OF FISCAL OFFICER I, CherT! S. Crane , certify that I am the fisca[ officer of the P[ee§e Print Southold Park Distrzct , and that this report, to the best of rfc/ knowtedge, information and betief, is e true end correct etate~nent of the finoncfa[ treneactions end fiscal condition for the ftscei year onded December 3 1, 1~ 96 ~ Signature P.O. Box 959 Official Address Southold, New York ! 1971 Secretary/ Treasurer Tit{e / /Date office TeLephone No. PLEASE HAIL REPORT TO: State of New York Office of the State Co~trotLer Bureau of Hunlctpe[ Research & Statistics Alfred E. Smith State Office Building Atbony, New York 127.36 IF YOU HAVE QUESTIONS RELATING TO THIS REPONT~ PLEASE CALL ALBANY: (518) 474-4014 27,