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Home My WebLink About1993All numbert in thb report mu~t be rounded to the ne.~rest dolbr FINANCIAL REPORT FOR INDEPI ~.NDENT SPECIAL PURPOSE UNIT (SPUFR) STAT~. OF NEW YORK OFFICE OF THE STATE CO~,IPTROI.I .~R DIVISION OF MUNICIPAL AFF,~RS ALBANY, NEW YORK 12236 Revised June, 1993 TABLE OF CONTENTS OPERATING FUND Balance Sheet ................................................................................................... Analysis of Changes in Fund Equ ty .................................. Detail of Revenues. , ..... Detail of Expendttur~ ............................ ' ' , ........................................................ CAPITAL PROJECTS FUNDS Balance Sheet .................................................. . ............... Analysis of C~anges in Fund Equity .............. . ............. ' ......'.' .... Detail of Revenues and Other Sources and Proceeds of Long-Term Obligations .................................................. Analysis of Capital Expenditures for Current Year .............................................. ; ......................... ENTERPRISE FUND Balance Sheet ......................................................................................... Statement of Rcvonue~ Expenses and Changas in Fund Equity .............................................................. Statement of Cash Florin ..... TRUST AND A$1~CY FUNDS Haisnce Sheet - Agency Funds ....................................................................................... Balance Sheet - Expendable Trust Funds ............................................................................... Statement of Revenues, Expenditures and CImnge~ In Fund Equity - Expendable Trust Funds ....................................... Balance Sheet - Non-Expendable Trust Funds ........................................................................... Statement of Revenues, Expendtture~ nnd Clmnga~ in Fund Equity - Non-Expendable Trust Funds ................................... Statement of General Fb[ed Assets ......................... Stnkment or General LonI.Term Debt ......................................................................................... Notes fo Flmmclal Statements ...................... PAGE 1 2 3 4 9 10 I1 13 14 15 16 17 18 19 2O DEBT SECTION Mnturlt~ Schedule ........................................................................................................ SUPPLEMENTAL INFORMATION Bonk Re~on~llhflon ............................................. ' ...................... Certlflca~ or Ftscml Offl~r. ' .... 21 23 SHEET' OF ASSETS EDP CODB Cash .. IOOS Investments .. 10SS T~es Receivable (Iqct) .. Other Rie ~eiv~bles 0qet.) Due From Other Fund~ ~Z~t~ _. 125S Due From Other C~vernments Inv~ntorl~ .. 135S Prepaid Exl~eses .. 14Q~ Rest~ctcd Avers .. 14~S LIABILITIES AND FUND EOUITY EDP CODE At:counts Payable .. 200S Accrued Liabilities .. 20~S Other Liabilities .. 220S Due to Oth~ Fund. _. ~S Due to Other Governments = = 2~0S Defened Revenues .. 2455 Total Liat~lities Fund Balanc~ - Reserved Encumbrances .. 315S Spedal Reserves .. 320S Unrnsetved Fund Balance - __ 325S Total Fund Equity The Notes to the Financial Statements are an intelral Dali o[ thb statement. L OPERATING FUND ANALYSIS OF CHANGES IN FUND EQUITY' Fund ,Equity - Beginning of F'm~l Year* Add: Revenues and Other Sources Deduct: [~p~ndJtures and Other Us~s Revenues and Other Sources Over (Under) F.~penditme~ and Other Uses Fund Equity. End or' Fiscal Year* EDP CODI~ ' Total include~ Reserved and Unresenn:~ Fund Balance. OPF-.I~'flNO FUND - DETAIL OF REVENUES AND OTHER SOURCES Peal Pmpe~y T~zes Real Property Tax Items Non-Property Taz Items D~pst~menlal Income lnter[ovemmenlal Charges Use of Money and Property ~ale of Property and Compemation for Lo~ Interfund Revenues Slnte Aid Federal Aid Interfund Transfers Proceeds of Obligations . .505S ..510S .= 515S _=5255 ..530S .. ~s /, / / ~. ..540S ..$45S ..555S .=560S OPERATING FUND DETAIL OF I~ENDITURES AND OTHER USES FUNCflONAL UNIT General Government Support Education Public Safety Health Translx)flation Economic Assbiancc & Oppoflunity Culture and Recreation Home and Community Set. cos EDP CODE .. 610 . = 6~0 tS I I I I I I I TOTAL PERSONAL SERVICE.q IS EQUIPMENT & CAPITAL OUTLAY I EMPLOYEE BENEFITS Employee Bcncfits .. 640.8S Debt Principal .~. 645.6S Dcta Intcrcst . = 650.7S lntedund Transfers o. 655.9S TOTAL I~'ENDITURES AND OTHER USES CAPITAL PROJECTS FUND · BALAI'qCI~ SHEET ' .AS OF ASSETS EDP CODE C. zsh HI00S Investments H105S Other Receivnbie (Net) HIlSS State and Federal Aid Receivables HI20S Due From Other Funds HI2~S Due From Other Governments H130S Inventories HI3SS prepaid F~penses H140S Restricted Assets H14SS LIABILITIES AND FUND EC~UITY Accounts Payable Accrued Liabilities Retained Percentages Notes Payzbie Other Liabilities Due to Other Funds Due to Other Oovernments Deferred Revenues Total Liabilities EDP CODE H200S H2058 H210S H215S H220S H225S H230S H245S Fund Balance - Resecved Special Reserves Unreserved Fund Balance - Total Fund Equity H315S H320S H325S TOTAL ASSETS $ TOTAL LIABILITIES AND FUND EOUITY The notes to the Financial Statements arc un integral part of this statement. CAPITAL PROJECTS FUND ANALYSIS OF CHANGES IN FUND EQUITY FOR 'rile FISCAL YEAR ENDED , __ Fund Equity - Beginning of Fiscal Year* Add: Revenues and Other Sourcc~ Deduct: Fxpenditurgs and Olhcr Uses Rcvenuc~ and Other Souses Over (Under) Expenditures and Other Uses Fund Equity - End of Fiscal Year* EDP CODE H400S H4O5S $ $ Total includes Reserved and Unrcsex~ed Fund Balance. CAPITAL PROJECTS FUND DETAIL OF REVENUES AND OTHER SOURCES Use of Money and Property Miscellaneous Locnl Source~ Stnte Aid Federal Aid TOTAL REVENUES Inteffund Transfers Proceeds of Obligntions TOTAL REVENUES AND OTHER SOURCES EDP CODE H515S H525S H5355 H5455 H550S $ H5555 H560S $ CAPITAL PROJECTS FUND DETAIL OF EXPENDITURES AND OTHER USES General Oo~mmcnt Support Public Safe~y Heallh Transpotlalio~ Economic Asaislance and Opportunily Cullurc and Rccr~ation Home and Communily Sclvices TOTAL EXPENDITURES lmcrfund Tranafct~ TOTAL F_~XPENDITURES ~ OTHER USES EDP CODE H~0.2S $ H~)~.2S H610.2S H615.~-~ H620.2~ H625.2S H6~0.2S H635.25 $ H655.9S $ 8. ENTERPRISE FUND * BALAN~XE SHEET * AS OF ~ ASSETS EDP CODE Cash E.100S Investments E.105S Other Receivables (Net) EolI5S State and Federal Aid Receivables E_120S Due From Other Funds E.125S Due From Other Governments Inventories E.135S Prepaid E~penses E.140S Restricted .~se~ E=145S F'n(ed Assets (Net) E.150S LIABILITIES AND FUND EQUITY Accounts Payable Accrued Liabilities Retained Percentages Notes Pa)able Other Liabilities Due to Other Funds Due to Other Governments Bond and Long Term Liabilities Deferred Revenues Total Liabilities Fund Equil,/ Contributed Capital Retained Earnings Total Fund Equity EDP CODE E_205S E_210~ E=215S E.220S E.225S E.230S E_240S E.245S E_300S E_310~ $ $ TOTAL ASSETS $ TOTAL LiABILITiES AND FUND EQUITY The Notes to the Financial Statements are an integrnl part of this statement. Ooeraline Revenues Chargcs for Services Total Operating Revcnue~ Personal Se~iccs Employee Benefits ~p~ati~ T~I O~fing Opcmting In~me ~) ~ o[ Mon~ and Pm~ ~le o~ P~ and ~m~mtion [~ ~ F. xpenses: ($pcdfy) Net Non-Operating Rcwnue (Expet~e) Income (Lms) Before Tran~fera and Taxes Operating Transfers In Operating Tran~fera Out Real Property Taxe~ Net Income (Lo~) Fund Equity - Beginning of Year Adjustment: (SpecEy) Fund Equity-End of Ycar ENTERPRISE FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY FOR FIS~ YEAR ENDED EDP CODE TOTAL E__S $ .IS .4S .8S E__603.4S $ $ $ S E.__S~S E__J30S E S E S $ $ E.__SSSS E._=~$,9S E ..4S $ E~400S E._.~SS . s 10, STATEMENT OF CASH FLOWS FOR THE FISCAL YEAR ENDED INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS C~sh Fio~s From Operating Activities: Cash Received from Providing Ser~icce C~sh Payments Contractual Ezpen~es Cash Payments Personal Services & Benefits Other Operating Revenues Net Cash Provlded~Used) by Operating Activities Caxh Flows from Non-Capital and Financing Activities: Real Property Taxes Operating Grants Received Transfers To/From Other Grants Proceeds of Debt (Non~"-~pitsl) Payment of Debt (Non-Capital) Interest I~tpenses (Non-Capital) Net 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 Egpense (Capital) Capital Contributed by Developen Capital Contributed by Other Funds Payments to Contractors Capital Or~nts Received from Other Governments Proceeds from Sale of .Assets Net Cash Provided/(Used) by Capital and Related Financing Activities EDP CODE E_THIS E._7112S E_~II~S E_71145 'E_~FI9S E_7121S E_7122S E_7123S E._7124S E._7129S E_7131S E._7132S E_7133S E_7134S E._7135S E._~136S E_7137S E_~38S E=.7139S $ S S S S $ 11. STATEMENT OF CASH FLOW FOR THE FISCAL YEAR ENDED INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (Concluded) Cash Flows from Investing Activities Purchase of Investments Sale of Investments Interest Income Net Cash Providcd/(Used) by Investing A~tivities Net Incresse (Decrease) in Cash and Cash Equivalents Cash and Cash F. quivalcnts at ~cginning of Year Cash and Cash Equivalents at ~nd of Year RECONCILIATION OF OPERATING INCOME TO NET CASH Operating Income (L~s) Adjustments Io Reconcile Operating Income to Net Cash Provided/(Used) from Operatioes: Depreciation Increase/Decease in Assets Other than Cash & Cash Equivalents Increase/Decrease in Liabilitic~ Other than Cash & Cash Equivalents Other Reconciling Items: Total Adjustments Net Cash Providcd/(Used) by Operating Activities EDP CODE E_?IS1S E.._7152S E.=.~153S E_71595 E...Tf615 E_71?IS E_~i82S E_~183S E._~i84S E_7185S E._7185S E._7185S E...7185S E_~iSSS E,_~I8~S S $ $ S S $ 12 AGENCY FUNDS * BALANCE SHEETS. * AS OF . , ASSETS EDP CODE AGENCY FUND I.~ABILITIES EDP CODE Cash TA100S $ $ Due to Other Funds TA225S $ TAIO$S Other Agency Funds (Specify) TA235S TOTAL ASSETS TOTAL AGENCY LIABILTIE~ 13. E~'~'EI'qDABLE TRUST FUND ' B.~I-.ANCE SHEET ' ~ OF ~ ASSETS EDP CODE EN~'ENDABLE TRUST EDP CODE Investments TE100S TEI0~S Ubr~y Tnllt Other Expendable Trim (Six~t~y) 'I'F~317S TF.317S TOTAL ASSETS TOTAL F.~PENDABLE TRUST 14. Name of Unit: ' This portion of the qneationnaire is used to update our mailing list [or your organkatio~. Would you please complete this in~onn~tlon aa instracted · below. Your reply to this request will ensure that all mailings and inquiries will be directed to the proper individual and address. Please print or lype all information. Include the name of the olficisb whose titles are sho~n hereon, who will serve your orpniz~tion, If your organization doe~ not u~ the e~act title shown~ please indicate a simLtar title. The address listed Should be the place where thc individual ~shes 1o receive an offl~al reals INFORMATION REQUIRED Name o~ Individual A KNTER INFORMATIO~ ~ Chief F~al O~cer Organization Olli~ Mailinll Address City, State, Zip Code Telephone No. (Area Code) Name o! Individual A 18 Chinf Fucal Omcer ( ) Chief ,~xecutive Ot~cer Organization O~ficial I~laillng Address City, State, Zip Code Telephone No. (Axca Code) ( ) M*TUiUTY SCheDULE BONDS ISSUED DURINO THE ~ EDPCODE Amount of Principal Redeemed 2P320 in or to be Redeemed in F'tscal Year Ending in 2P321 2P322 2P323 2P324 2P325 2P326 2P327 2P328 2P329 2P3~0 2P3~ Total IViATUIVJTY SCHEDULE BONDS ISSUED DURINO TI-lB YE, AR ~mount of Principa! Redeemed 2P304 in or to be Redeemed in F~scal Year Ending in 2P305 2P306 21,307 · 2P~08 2P310 2P312 2P313 2P314 2P315 2P316 2P318 2P31~ MATURITY SCHEDULE BONDS ISSUED DURING THE YEAR EDP CODE PURPOSE OF ISSUE For State Oamptroller Use Only 2P3CE TOTAL PRINCIPAL 2P3PR DATE OF ISSUE* 2P3DT / / / ! / / / / / / i )INTEREST RATE (In Decimals) 2P3PC MONTH, DAY AND YEAR OF FINAL MATURITY' 2P3DM / / / / / / I / / / Amount of Principnl Redeemed in or 2P393 to be Redeemed in FIscal Year Ending in 2P394 2P395 2P396 2P397 2P398 21'399 Continue o~ Re~ S~d, *P~E INSERT SIX DIGITS, FOR EXAMPLE JANUARY 1, 1993, SHOULD BE SHOWN AS 01/01/93. Note: If two or more purpo~-n are combined in a consolidated issue, show the maturity schedule for each purpose. 23. STATEMENT OF INDEBTEDNESS DO NOT INCLUDE RENEWALS HErE Outstanding Month and Current Beginning of Fueal Issued During Frei PaM During F~cal Oumanding End Final EDP Year* Interest Pale Year Year Year of Fiscal Year Maturity List Separa!cly by Date of Issue CODE T P I 3 $ 7 Date EDP CODE STATE COMP USE Bona .~,aticipation Notes: / / / / Total Bond Anticipation Notes 2P1866 **Barn Red~-emed From Bond Proc~nds 2P1888 Bonds (List by Purpose): / / / Total Bonds 2P1867 ann Authority Loans 2P1869 TOTAL OF ALL INDEBTEDNESS Please note callable Ieatures o[ bond issues and any rescue funds available to pay debt (include also in the Notes to Financial Statements). * O~I NEW ISSUES, pLEaSE INSERT NEW ISSUE DATE. ON RENEWAL~ PLEAXE INSERT LATEST RENEWAL DATE. P~E INSERT 4 DIGfI~, IF.. JANUARy 1~3 WOULD BE 01/93. 2~ STATEMENT OF INDEBTEDNESS DO NOT INCLUDE RENEWAl, HERE Outstanding Month nnd Current Beginning of Fisc~! luued During Fiscal Paid During Fiscal Outstanding End Final EDP Year* Interest Rate Year Year Year of Fiscal Year Maturity List Separately by Date of Issue CODE T P I 3 5 7 Date Tax Anticipation Notes: / / Total Tax Anticipation Notes 2P1861 Revenue Anticipation Notes: / / / Total Revenue Anticipation Notes 2P1862 Budget Notes: / / Total Budget Notes 2P1863 Urban Renewal Notes / / Total Urban Renewal Notes 2P1864 EDP CODE STATE COMP USE Capital Notes: 2P1865 / 2P1865 / Other Debt: (Specify) · ON NEW ISSUE~ PLEASE INSERT NEW ISSUE DATF- ON RENEWAL, PLE.~SE INSERT LATE~F RF2qEWAL DATF- pLEASE INSERT 4 DIOIT~ IF. JANUARY 1993 WOULD BE 01/93. 21. Basi~ or* Accounting NOTES TO FINANCIAL STATEMENTS Summary of Significant Accounting Policies GENERAL LONG-TERM OBLIGATIONS * BALANCE SHEET" AS OF , ASSETS ~DP CODE Amount Available in Debt ~en~ice Fund W155S Amounts to be Provided for Loug-Term Obligations W160S UABIUTIE.q EDP CODE Bond and Long Term Liabilities W240S TOTAL AMOUNT AVAILABLE AND TO BE PROVIDED TOTAL LIABILITIES (Note: Thin account group should not include Long-term Debt of Proprietl~ Funds.) 19. GENERAL FIXED ASSETS ACCOUNTS ' BALANCE SHEET · AS OF ,EDP CODE K150S $ lnvcstmeM in General F's(cd Aneta K305S 18. NON-EXPENDABLE TRUST t~"UNDS STATEMENT OF REVENUES, EXPENSES AND CHANOES IN FUND EQUITY Other (Specify) Totnl Revenue~ Transfers Out Fund Equity Beginnin~ of Year Fund Equity End of Year EDP CODE TN5355 $ TN655.9S $ TN400~ $ TN405S $ 17. NON-EXPENDABLE TRUST FUNDS" BALANCE SHEET * AS OF ASSETS Cash Investments EDP CODE TNIOOS TNIOSS NON-F--~O~ENDABLE TRUST Li b~a~/Trust Other Non-~.~pendable Tnmt (Spe~lf~) TN317S TN317S TOTAL ASSETS TOTAL NON-E}~ENDABLE TRUST 16. EXPENDABLE TRUST FUNDS STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND EQUITY Departmental Income Use of Money and ProperS/ Miscellaneous Local 5ources Total Revenues Interfund T~a nsfers TOTAL REVENUES AND OTHER SOURCE5 EXPENDITURES AND OTHER USES ~tpenditures (3enernl Governmental Suppo~ Education Public Safely Health Economic Assistance and Opportunily Home and Communily Service Employee Benefits Debt 5eta'ice Total l~penditures Interfund Ttnnsfers TOTAL EXPENDITURES AND OTHER USES FUND E(}UITY BEGINNING OF YEAR EXCE55 (DEFICIENCY) EXCE55 OF REVENUE AND OTHER 5OURCES OVER F..~O~ENDITURE5 AHD OTHER USES FUND EOUITY END OF YEAR EDP CODE TES155 TF.5275 TESM5 TE5555 TE605.45 TE610.4S ~.615.45 TE620.4S TE625.45 TE630.45 TE635.45 TE64(~85 TE645.6S TE655.95 TE4005 TE4055 $ S $ S S $ $ S S BANK RE(XJN(XI.,/A~flON CASH BY PUNIC, PER ~ $I4EET~ lndude Pet~ ~ TOTAL ALL ~ $ ** NO'II~ Bmnk cetlifl~tkJa r(Mlm afte ne4 requh~d to be flied with thb report. Howev~, the OflJee o~ the State ~ptroiJer may eoajflfln honk Imlnnce~ directly with the b~nk. CERTIFICATE OF FISCAL OF~.-iCER (Please Print) ..~ ' / and that this report, to the be$t of my knowledge, infornmtl~l and bclief, ia a true ~ co~et amtcm~nt,~ of tl~ financial trama~tiom and fiacal couditio~ ilar tl~ fi~cal year PLEASE MAIL REPORT TO: Stat~ of New Yin1{ Offic~ of the State Comptroller Bureau of Municipal Research and Statistie~ Alfr~l E. Smith State O~ce Building Albany, New York 12236 IF YOU HAVE OUES~ONS RELATING TO THIS REPORT, PLEASE CALL A~RANy: (518) 474-4014