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Home My WebLink About2014 All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT RECEIVED UPDATE DOCUMENT For The SEP 4 2015 TOWN of Southold Southold Town Clerk County of Suffolk For the Fiscal Year Ended 12/31/2014 AUTHORIZATION ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation ***shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller*** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report*** State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 Neville, Elizabeth From: Cushman,John Sent: Friday,, eptember 04, 2015 9:5,1 AM To: Neville, Elizabeth Cc: Jennifer Van Gelder(jvangelder@avz.com) Subject: FW:Town of Southold 2014 Annual Financial Report(AUD) Attachments: Town of Southold AUD adjusted 9_4_15.pdf Hi Betty, Attached please find an adiusted copy of the Town's Annual Update Document for the year ended December 31,2015 for your files. John From: KMcClary@osc.state.ny.us [mailto:KMcClary@osc.state.ny.us] Sent: Friday, September 04, 2015 9:15 AM To: Cushman, John Subject: RE: Town of Southold 2014 Annual Financial Report(AUD) Good morning, I adjusted the A Fund & have attached a complete copy of the Report for your review&records. The last two pages detail the changes. It was a pleasure working on the Report with you &please don't hesitate to contact me anytime you have questions. Thank you &enjoy the holiday weekend, Kathy Kathy McClary Senior Examiner of Municipal Affairs Office of the State Comptroller Local Government&School Accountability Data Management Unit (p) 518-474-1069 (f) 518-486-3146 kmcclary@osc.state.ny.us From: "Cushman,John"<John.Cushman(iltown.southold ny us> To: "'KMcClary@osc.state ny us'<KMcClary(josc.state nv.us>, Date: 09/03/2015 04:27 PM Subject: RE:Town of Southold 2014 Annual Financial Report(AUD) Hi Kathy, I have studied your email,re-reviewed my work,and consulted with our independent auditors,and agree that the A fund Fund Balance should be as follows: 1 806 Not in Spendable Form 1,051,668.44 914 Assigned Appropriated Fund Balance 2,800,000.00 915 Assigned Unappropriated Balance 1,140,792.65 917 Unassigned Fund Balance 3,586,959.84 Total 8,579,420.93 If you need further clarification,please let me know. I kept notes,so hopefully I'll get 2015 right! John From: KMcClary@osc.state.ny.us [mailto:KMcCIary@osc.state.ny.us] Sent: Tuesday, September 01, 2015 3:51 PM To: Cushman, John Subject: Re: Town of Southold 2014 Annual Financial Report(AUD) John, Please see my comments below. Thank you, Kathy Kathy McClary Senior Examiner of Municipal Affairs Office of the State Comptroller Local Government&School Accountability Data Management Unit (p) 518-474-1069 (f) 518-486-3146 kmcclary@ osc.state.ny.us From: "Cushman,John"<John Cushman(a)_town.southold.ny us> To• "'KMcClary@osc.state.ny.us'"<KMcCIarvO.osc.state ny us>, Cc. "Jennifer Van Gelder Ovanaelder a(�.avz corn)"gvangelder ,,avz.com>,"Robert Posner"<RPOSNER a(�AVZ.COM> Date: 08/28/2015 09 52 AM Subject: Town of Southold 2014 Annual Financial Report(AUD) Hi Kathy, Please see below, my comments are in blue. Feel free to call me with any additional questions,comments or concerns. John John Cushman Town Comptroller Town of Southold 631-765-4333 http://www.southoldtownny.Rov THIS DOCUMENT IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED AND CONFIDENTIAL,OR THAT CONSTITUTES WORK PRODUCT AND IS EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. IF YOU ARE NOT THE INTENDED RECIPIENT,YOU ARE HEREBY NOTIFIED THAT ANY USE, DISSEMINATION, DISTRIBUTION,OR COPYING OF THE COMMUNICATION IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS 2 COMMUNICATION IN ERROR, PLEASE NOTIFY US BY TELEPHONE 631-765-4333 AND DESTROY THE DOCUMENT.THANK YOU. From: KMcClary(aosc.state.ny.us [mailto:KMcCIary0osc.state.ny.us] Sent: Wednesday, August 26, 2015 9:59 AM To: Cushman, John Cc: Russell, Scott Subject: Town of Southold 2014 Annual Financial Report(AUD) Good morning, I am the state examiner reviewing the Town's Report& have questions/comments as follows: 1) The amount in Budget code 599N-Appropriated Fund Balance should coincide with the amount in account code 914- Assigned, Appropriated Fund Balance. Left over encumbrances should be shown in account code 915-Assigned, Unappropriated Fund Balance. Please review&comment on the 914 fund balance classifications in the A, B & DB Funds as they do not appear to agree with their budgets. OK. The 12/31/14 encumbrance totals, by fund, are as follows: RECAP BY FUND FUND FUND NAME AMOUNT A GENERAL.FUND WHOLE TOWN 191,454.44 B .GENERAL FUND PART TOWN 400.00 DB ,HIGHWAY FUND PART TOWN 67,900.92 H CAPITAL PROJECTS ACCOUNT 1,515, .50 •SR REFUSE&GARBAGE DISTRICT 6,297.42 SS2 FISHERS ISLAND SEWER DISTRICT 4,112.60 TOTAL ENCUMBRANCES 1,785,769.88 In the A Fund Budget, the 599N-Appropriated Fund Balance is$3,505,000.00. When the Report was submitted, A914 was $2,995,954.44 and A917 was$3,582,459.94. Do you want me to move$509,045.56 from A917 to A914 and $191,454.44 from A917 to A915? I noticed that the Town's online budget stated that the A Fund was only appropriating $2,800,000.00. A915 also reflects the adjustment for question 5 below. I adjusted the rest of the funds with the exception of SS2, it appeared to be recorded correctly. 2) It appears that the Town shows the Community Preservation Fund activity in the Capital Projects Fund. We would expect to this in a (CM) Misc. Special Revenue Fund, unless the activity is related to a specific ongoing project. I would like to add a (CM) Community Preservation Fund to the Report&move the activity from the Capital Projects Fund. Please comment and/or supply figures. Agreed, and note that this will be reported properly in our audited financial statements. Please see the attached spreadsheet for the corrected allocations (sheet tabbed "revised", columns highlighted in yellow). Note that I made the adjustment as discussed in bullet 1 above in the attached schedule(that is $1,515,604.50 has been added to account code 915 and removed from account code 914).. Created CM Fund & posted figures per your spreadsheet, copies attached. 3) Please comment on the negative Interfund Transfers(account code 5031 N)shown in the budgets for the A, B & DB Funds. The Town will be"closing"one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds(A, B,. DB. SR)through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. Comments posted to Report, thank you. 4) According to the Supplemental Schedule Of OPEB, the Town has a long term liability of$30,727,059.00. This should be shown in account code W683-Other Post Employment Benefits. I would like to add this to the Report, please comment. Agreed -the OPEB liability should be shown in our long term debt account group(W)fund. Posted to Report, thank you. 3 5) The (A)General Fund is showing Restricted Fund Balance of$949,338.21. We would expect to see this amount as Special Reserve Cash (Restricted Cash)on the Asset side of the Balance Sheet. Please comment. This amount represents the Fund Balances of two Risk Retention Funds incorporated in the(A) General Fund. With the implementation of GASB 54, these amounts should not have been shown as Restricted Fund Balance in the AUD but rather should have been shown as Assigned Fund Balance—they will be classified in our audited financial statements that way. Moved from A863 to A915, thank you. Thank you, Kathy McClary Senior Examiner of Municipal Affairs Office of the State Comptroller Local Government&School Accountability Data Management Unit (p) 518-474-1069 (f) 518-486-3146 kmccla ryCaosc.state.ny.us Notice: This communication, including any attachments, is intended solely for the use of the individual or entity to which it is addressed.This communication may contain information that is protected from disclosure under State and/or Federal law. Please notify the sender immediately if you have received this communication in error and delete this email from your system. If you are not the intended recipient, you are requested not to disclose, copy, distribute or take any action in reliance on the contents of this information. The information contained in this message may be privileged and confidential and protected from disclosure.If the reader of this message is not the intended recipient or an employee or agent responsible for delivering this message to the intended recipient,you are hereby notified that any dissemination,distribution or copying of this communication is strictly prohibited If you have received this communication in error,please notify us immediately by replying to the message and deleting it from your computer[attachment"H fund rework xlsx"deleted by Kathy McClary/MUNI/NYSOSC] Notice: This communication, including any attachments, is intended solely for the use of the individual or entity to which it is addressed. This communication may contain information that,is protected from disclosure under State and/or Federal law. Please notify the sender immediately if you have received this communication in error and delete this email from your system. If you are not the intended recipient, you are requested not to disclose, copy, distribute or take any action in reliance on the contents of this information. Notice: This communication, including any attachments, is intended solely for the use of the individual or entity to which it is addressed.This communication may contain information that is protected from disclosure under State and/or Federal law. Please notify the sender immediately if you have received this communication in error and delete this email from your system. If you are not the intended recipient, you are requested not to disclose, copy, distribute or take any action in reliance on the contents of this information. 4 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2014 (A) GENERAL Account Code Comment Account Code A914 Adjusted figures per John Cushman, Comptroller. Account Code A915 Moved from A863 per email from John Cushman, Comptroller- represents the Fund Balances of two Risk Retention Funds incorporated in the (A) General Fund. With the implementation of GASE 54, these amounts should not have been shown as Restricted Fund Balance in the AUD but rather should have been shown as Assigned Fund Balance—they will be classified in our audited financia statements that way. Adjusted figures per John Cushman, Comptroller. Account Code A917 Adjusted figures per John Cushman, Comptroller Account Code A863 Moved to A915 per email from John Cushman, Comptroller- represents the Fund Balances of two Risk Retention Funds incorporated in the (A) General Fund With the implementation of GASB 54 these amounts should not have been shown as Restricted Fund Balance in the AUD but rather should have been shown as Assigned Fund Balance—they will be classified in our audited financia statements that way Account Code A5031 N Per email from John Cushman, Comptroller- The Town will be"closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR)through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. (B) GENERAL TOWN-OUTSIDE VG Account Code Comment Account Code B9999N Per email from John Cushman, Comptroller- The Town will be"closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR)through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. Account Code B914 Moved $400 00 to B915 to properly classify 2014 encumbrances. Account Code B915 Moved $400.00 from B914 to properly classify 2014 encumbrances (CM) MISCELLANEOUS SPECIAL REV Account Code Comment Account Code CM801'; Moved Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the audited financial statements. Section Comment Added CM Fund to the Report to properly show separation of Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller This will be reported properly in the auditec financial statements (DB) HIGHWAY-PART-TOWN Account Code Comment Account Code DB914 Moved $67,900.92 to DB915 to properly classify 2014 encumbrances. Account Code DB915 Moved $67,900.92 from DB914 to properly classify 2014 encumbrances. Account Code DB9999 Per email from John Cushman, Comptroller- The Town will be"closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR)through Interfund Transfers The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund (SR) REFUSE AND GARBAGE Account Code Comment Account Code SR914 Moved $6297 42 to SR915 to properly classify 2014 encumbrances. Account Code SR915 Moved $6297 42 from SR914 to properly classify 2014 encumbrances. (H) CAPITAL PROJECTS Account Code Comment Account Code H8015 Moved Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the audited financial statements Page 87 OSC Municipality Code 47( TOWN OF Southold Financial Comments For the Fiscal Year Ending 2014 (H) CAPITAL PROJECTS Section Comment Added CM Fund to the Report to properly show separation of Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the auditec financial statements (W) GENERAL LONG-TERM DEBT Account Code Comment Account Code W683 Per email from John Cushman, Comptroller-the OPEB liability should be shown in our long term debt account group (W)fund -added figure from Supplemental Schedule. Account Code W129 Adjusted for OPEB. Page 88 OSC Municipality Code 47C All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Southold County of Suffolk For the Fiscal Year Ended 12/31/2014 ************************************************************************************************************************************* AUTHORIZATION ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller*** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report *** State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Southold *** FINANCIAL SECTION *** Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2013 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2014: (A) GENERAL (B) GENERAL TOWN-OUTSIDE VG (CD) SPECIAL GRANT (CM) MISCELLANEOUS SPECIAL REV (DB) HIGHWAY-PART-TOWN (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (SM) MISCELLANEOUS (SP) PARK (SR) REFUSE AND GARBAGE (SS) SEWER (TA) AGENCY (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2013 represent data filed by your government with OSC as reviewed and adjusted where necessary. ***SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption 7) Schedule of Other Post Employment Benefits (OPEB) All numbers in this report will be rounded to the nearest dollar. Page 2 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Balance Sheet ��u�wu a� 1111111_.��u 'uo i � If!"iIIU i �� 111111 as� �wu wu�� IN'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um iE Assets Cash 12,118,325 A200 10,787,213 Cash In Time Deposits 4,100,695 A201 4,093,393 Petty Cash 618 A210 561 ' ///�/' n"�P°u'��ff��: 1,wPwAA IIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII(VIII(Taxes Receivable,Current 2,614 A250__ ,. ,,ivi_ f P A°( (fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffAfffffr Accounts Receivable 52,740 A380 108,120 �, �`"1_j_ I�Y�ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff'��`��°n��°°r Due From State And Federal Government 470,783//// A410 83,768 Jeri 1 ;i/i /// �o,�%�/a ,xl��l�O��";r�/4��Pm9;//�� a��///��f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f�f°,it�„•�' 2 f. .f IIII f llm( II f�lll�ii 'I .j, @f ff((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((� (((r Due From Other Funds JAI III 370,255 A391 884,861 f /t I/If (f/f/fff Due From Other Governments 1,042,747 A440 1,026,844 J11mJ. :"J IJIJIJIII fl c 7IwI s(C)il a:j�� wlyal jjj// �l r��/r�/Pi/'///(1/f�(j III II III IIIIIIIIII f IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII *if Inventory Of Materials And Supplies 2,562 A445 2,230 )' i „ ((((r Prepaid Expenses 940,805 A480 1,049,439 Wit i" ( lG a 4r. l�f IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII � (Rffff �� 'p i Page 3 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Balance Sheet IuIuIuII hI 18801111 EI Accounts Payable 1,042,148 A600 1,432,182 trf 1,/r 4 // / 0/% / go(fii irf '�/ r Due To Other Funds 3,318,512 A630 3,008,510 14'1 I r likr( /;(I��ir/ iTO r � .7 0 Due To Other Governments 20,644 A631 861 "1"") III(r7�°�'1 01/J( m i IIIIiItiT r A"l iiN"I d Iffff(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((/((( p 1 11JJ//// i,. Deferred Inflows of Resources Deferred Inflow of Resources 5,897,508 A691 5,015,873 it> ��(�si''�'�ri �� . i i/ r/l_/%it_�QQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ�.. 4 4 , -/11r/ � ,r��{�/��, f,)1 `RMIJ'YJJ 'Ittfli�r t��k' mi /. wr `.mt' "fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff r^r.1 ��-r�'j11A''mid r'J III III v.( I Ili,' i/Ai(..e—.,111111 w II IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII �9"I.�a9l �� 9 f •/fir,,, I(Fund Balance IIIIIIIII Not in Spendable Form 943,367 A806 1,051,668 f 1Fr� �r� ')/,' �/�//,/ .71141,', l/.a/p��////�j�/,..' / /% �^r , o ri�rl qy��, ' 1 i1Al'(IRf�mi fl )r m m9 7 �'111717111,,' 1 ��r7!'0�i° ��//r �u. r;�,0,, Insurance Reserve 1,327,758 A863 1f411")'r'"rIH1111i ��(lr m� r l�v,��IN�'';�� Assigned Appropriated Fund Balance 2,775,000 A914 2,800,000 Assigned Unappropriated Fund Balance A915 1,140,793 tr;I ` "r'o«.•"'m r'7rlll/r7ll/1t711?77111111,.sVrc I(r ll citg Ir7J/� Unassigned Fund Balance 3,777,206 A917 3,586,960 ti 1 `Rltl'9fr8ffffNf�i'..n m. r.3JJJAJJJr77J i1J1flJJJ". 'r:,f ," ' OW�� ' .pro./Ali7Jf1 , 1 t:.Ielm q�.' (( rr Page 4 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation u.... ""... Iii olio ilii a diiiili MEM�I uu liro'iii ^iV Revenues Real Property Taxes 22,215,752 A1001 23,042,527 Other Payments In Lieu of Taxes 32,727 A1081 34,435 Interest& Penalties On Real Prop Taxes 55,945 A1090 55,705 a ((((r '(((11 r r411 Non Prop Tax Dist By County 885,473 A1120 885,473 Treasurer Fees 825 A1230 944 Clerk Fees 6,513 A1255 9,159 Other General Departmental Income 7,485 A1289 1,669 Police Fees 5,715 A1520 4,686 Other Public Safety Departmental Income 1,773 A1589 417 Charges-Programs For The Aging 186,008 A1972 204,712 Park And Recreational Charges 112,874 A2001 123,071 Special Recreational Facility Charges 6,175 A2025 120,543 Other Homeo &Community��niServices Income 44,245 A2189 41,595 ,kr General Services, Inter Government 221,207 A2210 242,195 Programs For Aging,Other Govts 60,672 A2351 76,105 m „,' 7ffY J il, .I m.;�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII ;%I?IIlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ill ( p Interest And Earnings 44,738 A2401 38,701 Rental of Real Property 173,324 A2410 183,018 Bingo Licenses 705 A2540 618 Dog Licenses 8,173 A2544 7,432 Permits,Other 390,175 A2590 315,779 'J :1 ai , : : aril`r 461/i ' Fines And Forfeited Bail 206,738 A2610 168,148 Forfeitures of Deposits 2,275 A2620 825 Sales of Scrap&Excess Materials 8,267 A2650 5,009 Sales,Other 80 A2655 40 Sales of Real Property 15,555 A2660 Insurance Recoveries 306,787 A2680 143,784 Reimbursement of Medicare Part D Exp 68,718 A2700 59,457 Refunds of Prior Year's Expenditures 6,396 A2701 35,115 Gifts And Donations 16,235 A2705 12,101 Employees Contributions 143,719 A2709 131,991 Unclassified(specify) 3,37700 A2770 555 St Aid, Mortgage Tax 1,142,523 A3005 1,218,596 St Aid-Other(specify) 145,775 A3089 54,723 St Aid,Youth Programs 19,467 A3820 20,500 ��w"r PIIIT�� Ili.6r 91f// 4 A///////////////////////////////////////////////////////////////////////////////////////'((?/ ".4 r°f '�llll Page 5 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation or MEI ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiii�i uu um iii ii�ii u�i h iiu diiiili iiipi iup IEMMuu lirolm cul ENE Revenues Fed Aid Other Public Safety 9,226 A4389 19,247 Fed Aid, Transp Cap Proj A4597 43,921 Fed Aid, Programs For Aging 119,000 A4772 111,743 Fed Aid, Disaster Assistance 125,365 A4785 13,285 Fed Aid, Other Home&Community Cap 5,000 A4997 6,481 Interfund Transfers 4,262,410 A5031 4,229,705 )'( �/ /� o¶// ,,, ,. ��.,��i %// �grr I ' Ilillll f Illi) �' Tffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff(*r(Alf Page 6 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation Ilio iMEuiiiiii Vu um uu �ilm liii ii�IIIIIIIF IIIIIIII aw mu Uri a�uu' IIS IIIV mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures Legislative Board, Pers Sery 130,192 A10101 135,220 Legislative Board,Contr Expend 95,955 A10104 187,279 gr' fm r ..A Municipal Court, Pers Sery 443,830 A11101 408,103 Municipal Court, Equip&Cap Outlay 1,073 A11102 729 Municipal Court, Contr Expend 63,084 A11104 62,306 qt"k! llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ////////////////////////////////////////////////////////////////////////////////////////////////%11,1 Supervisor,pers Sery 221,843 A12201 233,869 Supervisor,equip&Cap Outlay A12202 376 Supervisor,contr Expend 3,127 A12204 3,513 9 NV Dir of Finance, Pers Sery 403,803 A13101 418,678 Dir of Finance, Equip&Cap Outlay 95 A13102 Dir of Finance,Contr Expend 14,302 A13104 32,430 Auditor,Contr Expend 95,750 A13204 130,950 )'III n.1� �IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII II J .R. ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ��..w (��... Tax Collection,pers Sery 98,869 A13301 98,527(( Tax Collection,equip&Cap Outlay 130 A13302 Tax Collection,contr Expend 22,889 A13304 19,458 Jl�i 1 rr� `/�w;WIC, �� of /��/� 9 If IIIIRII ��IIIIIIIIII NI ° ��S Assessment, Pers Sery 331,862 A13551 401,634 Assessment, Equip&Cap Outlay 2,321 A13552 Assessment,Contr Expend 28,656 A13554 21,098 Clerk,pers Sery 395,109 A14101 431,037 Clerk,equip&Cap Outlay A14102 290 Clerk,contr Expend 19,645 A14104 20,630 *frirt/IPA Law, Pers Sery 364,251 A14201 382,066 Law, Equip&Cap Outlay A14202 Law,Contr Expend 42,512 A14204 51,719 Engineer, Pers Sery 159,723 A14401 165,770 Engineer, Equip&Cap Outlay 537 A14402 340 Engineer, Contr Expend 4,418 A14404 8,200 )6 It ir7 ff Records Mgmt, PerS.SerV. 80,886 A14601 79,382 Records Mgmt, Equip&Cap Outlay A14602 21,508 Records Mgmt,Contr Expend 3,711 A14604 1,456 / �� rrr..,;"- ///J ff i 9G/ (1r /.°e ////////////////////////////////////////////////////////////////////////////////////////////////////r1 / n�lll I`�r��r� •� r' �� y ��IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIJ� 'r� Public Works Admin, Pers Sery 140,000 A14901 169,955 Public Works Admin, Contr Expend 430 A14904 325 eJ f f , IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII r'Rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr� �' Buildings, Pers Sew 680,954 A16201 795,113 Buildings, Equip&Cap Outlay 29,123 A16202 73,989 Page 7 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation EMEESEMEMIIIIIIIIIIIIIIr i I EMBER IIIE Expenditures Buildings,Contr Expend 481,741 A16204 473,324 J,( 1 ...i ' m aft,( ‘ z 'dAm Central Garage, Equip&Cap Outlay A16402 Central Garage, Contr Expend 16,706 A16404 23,477 J jjj Q'1 I�rfl�' '". llll��J�7lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ° �� is %/ Central Print& Mail, Equip&Cap Outlay 50,930 A16702 45,180 Central Print& Mail,contr Expend 32,528 A16704 35,686 L)lm 11 fe . a( ir i64 ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�ff�4v9/o'o e Central Data Process, Pers Sery 195,913 A16801 205,874 Central Data Process&Cap Outlay 6,342 A16802 21,815 Central Data Process,Contr Expend 292,123 A16804 279,022 J , I (fl ti�i Yr ii i i .. OW Of/ °r f/ Unallocatedd Insuranccee,C�onnnttrr Expend 359,518 A19104 361,974 ' )6 ;2 III �I W ffNll^r�' if 111},/' g (i/if 4tig, Municipal Assn Dues, Contr Expend 1,650 A19204 1,650 Jf 1IJIJ ,. 2 /�%_! .._ ��la,.iIII�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�II�I��lII%ll///i�/ � �J II I "' ' .. r 111 I 0."ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff '(4IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMllll 1�llll Payment of Mta Payroll Tax,contr Expend 44,887 A19804 47,075 Other General Government, Pers Sery 97,541 A19891 100,999 Other Gen Govt Support, Equip&Cap Outlay 4,315 A19892 12,443 Other Gen Govt Support,Contr Expend 535 A19894 578 )6 P firs �� ' y i Illlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll i rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr , 91 J M ��Ilmff Icor f ,1 a I 1///' / 1(i m (I ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( (d(( p(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((f(i(f�f ff p If Public Safety Comm Sys, Pers Sew 828,907 A30201 861,535 Public Safety Comm Sys, Equip&Cap Outlay 93,155 A30202 63,186 Public Safety Comm Sys,Contr Expend 29,915 A30204 35,439 Police, Pers Sew 7,458,907 A31201 7,480,745 Police, Equip&Cap Outlay 227,761 A31202 252,032 Police, Contr Expend 429,308 A31204 426,273 Traffic Control, Equip&Cap Outlay A33102 Traffic Control, Contr Expen 11,545 A33104 12,328 '( 2 IIIII�IIII Ill 1Illml��llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll(5 Allllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll/r(%I?I (r/•4 Fire,Contr Expend 77 A34104 77 w li�� rr iffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff Control of Animals, Contr Expend 214,845 A35104 217,484 )6 m, "�I fir, ''r Wf7 ; / / r 11/ff 70 g Examining Boards, Pers Sew 7,668 A36101 6,567 Examining Boards,Contr Expend 6,377 A36104 6,608 If,- //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////A lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll/'��JJr I Civil Defense,Contr Expend 478 A36404 1,408 mJ W III rriffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl fffffffffffffffffffffffffffffffffffffffff ° Page 8 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation Ilio iMEuiiiiil Vu um uu �ilm lii i ii R IIIIIIIIIIII� IIIIIIII m mu Uri am uu' IIS IIIV mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures Public Health,Contr Expend 300 A40104 300 ii �m f�aIlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ll�ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl(mf �fffi Narcotic GuidI Council,Contr Expend 33,000 A42104 33,000 Ijji ( Ill�li� �fffffffffffffffffffffffffffffffffffffffffffffffffff H llll • :f l 6'o/mfg 6 5 m 0 9 Street Admin, Pers Sery 300,366 A50101 311,832 laI/�/gyp//of/// .aoa% %�jJI//Iy//!o Im, ��w.t l I=f--III ®�VIII fll p �p (((��r fffffflff /•A Street Lighting, Pers Sery 61,279 A51821 62,787 Street Lighting, Equip&Cap Outlay 432 A51822 Street Lighting,Contr Expend 122,188 A51824 113,815 LIN, ' rrrwa"; �!if w //°//�/ /i,��°, //////////////////////////////////////////////////////////////////////////////////////////////////�/ III � � if _I r�r��llt�� lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll/r71�!"�!%�1r Off-Street Parking,Contr Expend 11,447 A56504 492 J) • �III�;I A '' 1 Publicity, Contr Expend 30,000 A64104 40,000 NJ cf. mt Programs For Aging, Pers Sery 960,879 A67721 974,951 Programs For Aging, Equip&Cap Outlay 2,590 A67722 2,400 Programs For Aging,Contr Expend 237,757 A67724 262,479 " i . ///////////////////////////////////////////////////////////////////////////////////////////// �IIInIAI/( 1 %IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII/ITp i lllr J'(�II�I f m i �/' �r m !ill /�r�+m m(' f IiI/((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((i (( ' ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((�fffffR(f� 8 �ffffl Recreation Admini, Pers Sery 80,461 A70201 84,772 Recreation Admini, Equip&Cap Outlay A70202 489 Recreation Admini,Contr Expend 95,744 A70204 104,245 J/ i'/ % ego s fq Special Rec Facility, Pers Sery 90,176 A71801 77,569 Special Rec Facility,Contr Expend 5,401 A71804 6,365 '( f fgr.717, /1 f IrN ( Youth Prog,Contr Expend 1,627 A73104 2,496 JIB 1 if ,tt ®/////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////rf Historian, Pers Sery 18,387 A75101 18,755 • (II ref^ 'rIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIR��i"�°rlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll� Historical Property, Pers Sery 5,558 A75201 4,000 Historical Property,Contr Expend 267 A75204 17 J)• " iff�/�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/�//�/��.Ii ‘41 Celebrations,Contr Expend 851 A75504 1,000 L(/ off'ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff %( 'fi( �((( i i rrC �rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr ,;%,a.! Environmental Control, Pers Sery 190,418 A80901 191,614 Environmental Control, Equip&Cap Outlay A80902 310 Environmental Control,Contr Expend 21,740 A80904 42,778 Shade Tree, Pers Sery 1,647 A85601 1,680 Shade Tree,Contr Expend 4,927 A85604 6,207 IOW r Page 9 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�IIImm 331111111111111111111I11111 m ru S V Expenditures Conservation, Equip&Cap Outlay A87102 130 Conservation,Contr Expend 1,569 A87104 1,627 Fish And Game, Contr Expend 30,000 A87204 30,000 Cemetery,Contr Expend 6 A88104 6 J rlr / rrrrrr ,r Misc Home&Comm Serv, Pers Sery 153,138 A89891 80,294 Misc Home&Comm Serv, Equip&Cap Outlay A89892 Misc Home&Comm Serv,Contr Expend 289 A89894 J!. 1 rrrrrrrr�(r(1(�2'./f m� 'v irli fry IllllnfIIIIIIIIIIIIIIIIIII(IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII III II((f f41YllA /// /9 J/v,9((��Alll� State Retirement System 1,417,146 A90108 1,311,397 Police&Firemen Retirement, Empl Bnfts 1,920,931 A90158 1,507,786 Social Security, Employer Cont 928,985 A90308 968,775 Worker's Compensation, Empl Bnfts 222,968 A90408 231,233 Unemployment Insurance, Empl Bnfts 23,651 A90508 17,266 Disability Insurance, Empl Bnfts 290,267 A90558 302,664 Hospital&Medical(dental)Ins, Empl Bnft 5,454,189 A90608 5,911,354 Other Employee Benefits(spec) 45,881 A90898 71,715 'r? ri i/ r/„ ,,.fir, /ll i.i'lir! /;/fr. rr/ Debt Principal, Serial Bonds 503,400 A97106 513,400 Debt Principal, Bond Anticipation Notes 152,000 A97306 62,980 J1 f% �/////./ /p��000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000r„//, ,/ ////////////////////////////////////////////////////////////////////////////////////////////////,„ pi/� �� mile;'� fie' Po alu�r�rrrr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�rr�w.r �� ,�r(((� Debt Interest,Serial Bonds 172,018 A97107 158,560 Debt Interest, Bond Anticipation Notes 1,430 A97307 643 rmil Ill 101 rIIIIIII �( ((((f(v.. ” Cliff i(irA Transfers, Other Funds 2,707,553 A99019 3,064,993 ` ? P r'm(Irr rIP((rl/7(1 J I( Air A P ( ' rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrgrliA I �jJ ®i a//// /, �� 4/r �i��r�w°"4 fYj „q/„°";/ ��IIIIII f tiff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff �� !!(ff(' ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( ((( ((((i Page 10 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 8,831,522 A8021 8,823,312 Restated Fund Balance-Beg of Year 8,831,522 A8022 8,823,312 ADD- REVENUES AND OTHER SOURCES 31,067,407 31,664,009 DEDUCT-EXPENDITURES AND OTHER USES 31,075,617 31,907,899 Fund Balance-End of Year 8,823,312 A8029 8,579,421 Page 11 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Budget Summary li l t IRd diil ° �'�lldd t iiiiiiiiiir Ei ��"� liiiiiiiiiiiiiiiiiiii�� li�llll6.�f il��'�t'�f�: Eli ��iiiii EstimatedlRevenues Est Rev- Real Property Taxes 23,042,527 A1049N 23,191,122 Est Rev- Real Property Tax Items 88,000 A1099N 90,000 Est Rev- Non Property Tax Items 885,473 A1199N 1,019,873 Est Rev- Departmental Income 356,600 A1299N 368,900 Est Rev- Intergovernmental Charges 467,569 A2399N 497,577 Est Rev- Use of Money And Property 256,000 A2499N 236,000 Est Rev- Licenses And Permits 318,720 A2599N 276,535 Est Rev- Fines And Forfeitures 185,500 A2649N 185,500 Est Rev-Sale of Prop And Comp For Loss 144,625 A2699N 81,000 Est Rev- Miscellaneous Local Sources 158,665 A2799N 32,175 Est Rev-State Aid 1,112,500 A3099N 1,120,500 Est Rev- Federal Aid 7,500 A4099N 12,500 Estimated-Interfund Transfer 4,283,381 A5031 N -63,000 Appropriated Fund Balance I 2,775,000 A599N 3,505,000 III SII "(I m�i�(IIriff/lllmjllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllill�, //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////,',04,i/I' �!/ , /////////% Page 12 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Budget Summary f IRddii6 ° d6 ful11111��„, 6� �miii�� iIIIIR.fi�'t'fdr 6� lI�� Appropriations App-General Government Support 7,317,950 A1999N 6,843,135 App-Public Safety 9,925,069 A3999N 10,325,845 App-Health 34,800 A4999N 34,800 App-Transportation 514,748 A5999N 529,900 App-Economic Assistance And Opportunity 1,359,350 A6999N 1,500,610 App-Culture And Recreation 327,210 A7999N 324,510 App-Home And Community Services 385,841 A8999N 399,943 App-Employee Benefits 10,426,324 A9199N 9,095,732 App-Debt Service 796,400 A9899N 858,700 App-Interfund Transfer 2,994,368 A9999N 640,507 jrr)4mini 'i riffr/ tr//1 .i Page 13 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet ��u�wu a� 1111111_.��u 'uo i � IN'iIIU i �� 111111�� wu wu�� Iro'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i M Assets Cash In Time Deposits 813,901 B201 1,011,311 J Accounts Receivable 146,541 B380 156,019 '( III _r< n„ i W. Due From State And Federal Government 15,669 B410 62,863 6" fa,i,ii (r Tif l�iif�rifffm1 ��et ra Due From Other Funds 237,575 B391 154,823 Jl Iirr % : ., %;% 1; Prepaid Expenses 46,908 B480 71,735 '' Page 14 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet 411111PI Il um . m - ' IINmI Nul lupi loiiu @uuuu Ni um u I iluV of i hmV i i muu u i luu iiiiiiiii lium� mntl Ism ouo uu uuuu Vu i IIIIVII Accounts Payable 9,981 B600 18,338 ff Due To Other Funds B630 �i.1 liar( / _ mr r<m Deferred Inflows of Resources Deferred Inflow of Resources 231,174 B691 100,379 a. I00n"f 111 f 41r " m ff. " `IIP%�i fffffffffffffffffffffffffffffffffffffffffffffffffffffffff �i s �1 lit JI Fund Balance Not in Spendable Form 46,908 B806 71,735 11'a. I ))'rM'�}i m' •®) @l)71"i m'01g;r..9.(1,/ Affa,��f Assigned Appropriated Fund Balance 200,000 B914 570,000 Assigned Unappropriated Fund Balance 772,531 B915 696,300 IIS'd'' I ' K! 'J1, Io JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ�JU �h'l '1N II 1J „l/ jai/l / aP Pi r // //// %liu a m/'• i _r @r I �e ,4a9 f A I �' f �° ��r ‘c J rfffffffffffffffffffffffffffffffffff� r Page 15 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiiili uu um iii i�ii u�i h ii u E diiiili ii�iii mu�I uu lif,'iii ^ill Revenues Real Property Taxes 864,689 B1001 669,307 Other Payments In Lieu of Taxes 1,342 B1081 1,053 Interest& Penalties On Real Prop Taxes 17 B1090 15 '( f (11 i9 t.'/ Franchises 568,005 B1170 612,931 1'( 1 ml� '(/itt riJ n. ee4o- 1 a/11 Other General Departmental Income 8,460 B1289 8,550 Safety Inspection Fees 530,612 B1560 567,705 Public Health Fees 14,496 B1601 17,254 Zoning Fees 79,750 B2110 107,000 Planning Board Fees 47,700 B2115 131,999 Interest And Earnings 3,496 B2401 3,013 I %/ / / ;m/ /o;i/ / mai 4‘* /ff Permits,Other X0 10,700 B2590110,850 0, !( "fir((Iffll Yf f(ffli Il llllll I f rllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll IIIII7r r rr(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((r((7(((R( pr( St Aid,State Revenue Sharing 88,328 B3001 88,328 St Aid, Planning Studies 15,669 B3902 60,551 1 J J/ / /yr//aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa% �� I- � r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�� r�ffffffffffffffffffffffffffffffffffffffffffffff� J Page 16 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�IIImm �Im NEMBER S V Expenditures Law,Contr Expend 15,299 B14204 22,975 - o/rr�J� III�I '"ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ff fflNl� Payment of Mta Payroll Tax,Contr Expend 3,886 B19804 4,040 Jai (41(1/C4/' (i/ 11'1' / a /]/'° 1®l m �«ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffR(�! rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr(«Rffffff� Safety Inspection, Pers Sew 496,112 B36201 535,809 Safety Inspection, Equip&Cap Outlay 361 B36202 Safety Inspection,Contr Expend 14,674 B36204 13,769 Jl Misc Public Safety, Pers Sew 561 B39891 570 °°C INTI'�Yllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll//(, JM, ?1 ,,,%to//� Itt'rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr��/Irr ��9 qrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrffrff m6/u"49(rN((I(rr(�((((I Zoning, Pers Sery 151,131 B80101 157,837 Zoning, Equip&Cap Outlay 200 B80102 Zoning, Contr Expend 14,499 B80104 13,716 Planning, Pers Sew 487,218 B80201 500,011 Planning, Equip&Cap Outlay B80202 385 Planning,Contr Expend 37,034 B80204 44,193 )'( (((�i ( llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ,,(;,./ i/1j ff' 4rrrl („��l If'rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr State Retirement, Empl Bnfts 188,799 B90108 176,910 Social Security, Empl Bnfts 87,233 B90308 90,778 Worker's Compensation, Empl Bnfts 11,300 B90408 11,719 Unemployment Insurance, Empl Bnfts 1,594 B90508 Disability Insurance, Empl Bnfts 27,917 B90558 28,793 Other Employee Benefits(spec) 18,352 B90898 6,147 uOff Cliff I fP'1. Transfers, Other Funds 363,004 B99019 352,306 '( ? P Iir(Iffi ( .(�p mA Fill(' AI ' rrr �IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII (( IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII I( I �[r,,��nA Cliff / er/ r Page 17 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 705,349 B8021 1,019,439 Restated Fund Balance-Beg of Year 705,349 B8022 1,019,439 ADD- REVENUES AND OTHER SOURCES 2,233,264 2,278,556 DEDUCT-EXPENDITURES AND OTHER USES 1,919,175 1,959,959 Fund Balance-End of Year 1,019,439 B8029 1,338,036 Page 18 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Budget Summary 11111131 111111111 �� „ ldtu11�� EIBUI� �ERf E � � r Estimated Revenues Est Rev- Real Property Taxes 669,307 B1049N 292,716 Est Rev- Real Property Tax Items 1,390 B1099N 1,020 Est Rev- Non Property Tax Items 525,000 B1199N 565,000 Est Rev- Departmental Income 647,150 B1299N 670,150 Est Rev- Use of Money And Property 2,500 B2499N 2,500 Est Rev- Licenses And Permits 11,200 B2599N 11,200 Est Rev-State Aid 115,000 B3099N 88,000 'fir' f" gi i I( m io,r, / f/r(f/ffff�fff�ffi/ f� ria.,111ate. Appropriated Fund Balance 200,000 B599N 570,000 fir' J1, r mr/y �// /w /0i( 76 Page 19 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Budget Summary If IRd diE-„EId6 f uMMI Mn ENI EMSEN f dry 6M EN Appropriations App-General Government Support 105,300 B1999N 85,500 App-Public Safety 602,370 B3999N 631,970 App-Home And Community Services 801,264 B8999N 794,064 App-Employee Benefits 368,950 B9199N 725,472 1�''. %r,'dIs'.J', 9/p ��/ App-Interfund Transfer 293,663 B9999N -36,420 �� I :(67 fffffffffffffffffffffffffffffffffffffffffffffffffff71/ If�J1� 11,uJJJJ�nwmi m 'fi. ' /jI//// � •� ��- IIIIII II IIII I( ((fff (fifr( jr(f ��/./.d ///� Page 20 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Balance Sheet ��u�wu a� 1111111_.��u 'uo i � Iro'iIIU i �� 111111�� wu wu�� Iro'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i M Assets Due From State And Federal Government CD410 43,145 /// if /�///// qj/ III�� .. �IIIII I'IIIIIIIII I I� i f IIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII Illlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll �iffff ffffff Due From Other Funds 16,150 CD391 ),( "11/ riffm gyp Page 21 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Balance Sheet luuI r 1221113111 uV Accounts Payable 16,150 CD600 35,145 11P I l 'rW (1 ��JJ i��/'ill Due To Other Funds CD630 8,000 , I / u 9 1 / T �"Cf"��ffffffffffffffffffffffffffffffffffffff�ai Fund Balance Other Restricted Fund Balance CD899 lif0 ,l _I J, i 9 l ��.x i 4 III � fillI�f��r ,al ,1 f'_Il J a/iHu/ /�/ m/' / �� /°(��,0/ '/ � u W I,E � ' i��I * ( r�� (r?t17��r111'11l'r77 ` �r7r7177777� r7r'�7t11777 `u � (((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((r?17r1�1��1rfllrll Page 22 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiiili uu um iii ii�m u�i h iiu diiiili iiiiui iup�� uu lirolm cul NE Revenues Refunds of Prior Year's Expenditures CD2701 J,( f G', (i :m �//e oo// pjjn��f/j/ 9 JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJf/ I �II � (� IIIIIIII� � �II ( ��IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII II IIIIIIII Fed Aid, Community Development Act 28,435 CD4910 140,593 ,( ,( III 9(��f�'��ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff��PI °��lllll�?llll� rN A°�G ,( III I'(��f�'� `ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffll��71 /r��rN A"�G Page 23 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�IIIIn IIIIIIII aw mu ilii a�uu' IIIV mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures Prov of Public Service, Contr Expen 29,087 CD86764 140,593 J'( "10 m/,,,.;gym m Page 24 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 652 CD8021 Restated Fund Balance-Beg of Year 652 CD8022 ADD- REVENUES AND OTHER SOURCES 28,435 140,593 DEDUCT-EXPENDITURES AND OTHER USES 29,087 140,593 Fund Balance-End of Year CD8029 Page 25 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet MEMa� 1111111_. �u uo IN'iIIU MEMEN Iro'iIIU Iliuuu uuoi luau uuw m um uu �uw m haw uuuu um uuum a mum uuu hu uuuu um E Assets Cash In Time Deposits CM201 11,044,890 lfq a<q/ Accounts Receivable CM380 41,858 III 1( "f n si P q ( rrr Due From State And Federal Government CM410 527 i irf(lmf i iif l�fif�rir fmt ifffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff�iffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff Due From Other Governments CM440 572,654 OrI( /�Illl�" i fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ��(� p I ((((r Page 26 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CM)MISCELLANEOUS SPECIAL REV Balance Sheet MEMIIIIIVu m I' @"IIIU � ��.• 1 Im m ' IINmI Nul lupi loiiu�uuuu Ni um a iluV of hmV muu a luu iiiiiiiii lium mntl Ism ouo uu uuuu Vu IIIIVII Accounts Payable CM600 27,513 III I " / 1 Fund Balance Assigned Appropriated Fund Balance CM914 4,456,950 Assigned Unappropriated Fund Balance CM915 7,175,466 ti 190r/. t",,)(4,( (PO 41I'l ' Mlllrll 'o ( r dIIIN�J° r r Page 27 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CM)MISCELLANEOUS SPECIAL REV Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiii�i uu um iii ii�w u�i h ii u E diiiili iiiiui iup�� uu lirolm cul Revenues Misc Revenue,Other Govts CM2389 6,060,255 girt m,.;�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII6 lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll °fru q l(".4 Interest And Earnings CM2401 18,407 St Aid-Other Home And Community Service CM3989 527 J' III" 'tf� tffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff mg e`ffff Federal Aid,Other CM4089 2,602,246 I ��Il� �f�IIIIIIIII �IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII �/ ffffffffr /II/j/I//G�� F III �� IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII �IVn ao7(((h'(((( A(((r Page 28 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CM)MISCELLANEOUS SPECIAL REV Results of Operation Ilium a iiioiliiiiu uiiiiil Vu m uu �ilm liii ii�IIIIIIIIIIIIII� IIIIIIII m mu Uri a�uu' IIE IIIV �Im Wli� �I ;,. mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures Other Home&Comm-Equip%// &Cap Outlay 1j11/1j11j11j11jC1j1M1j881j19981j99j11j121j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j11j1j5,216,999 J'(�fflfll�ll 'I�( �( 1, rI i m r l'I - �/s(4( �IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII��rr �(rf Serial Bonds, Principal CM97106 1,297,300 �J III III moll ;f p�� a•l/r6(�9ffffi Debt Interest,Serial Bonds CM97107 1,051,812 of N, N In I� ff�/l#/ u 6i( � tr rift, Page 29 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CM)MISCELLANEOUS SPECIAL REV Analysis of Ch anges in Fund Balance It nannw SmII . du MEMAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year CM8021 Prior Period Adj-Increase In Fund Balance CM8012 10,517,092 Restated Fund Balance-Beg of Year CM8022 10,517,092 ADD- REVENUES AND OTHER SOURCES 8,681,434 DEDUCT-EXPENDITURES AND OTHER USES 7,566,111 Fund Balance-End of Year CM8029 11,632,416 Page 30 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Balance Sheet ��u�wu a� 1111111_.��u 'uo i � I°iIIU i 111111�� wu wu�� I°'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i M Assets Cash In Time Deposits 1,261,004 DB201 667,341 Ji /� Accounts Receivable DB380 253 J) , " ..,iii Due From State And Federal Government 29,766 DB410 260,034 —j)6 i"irf(rmircrificwr Due From Other Funds 1,298,810 DB391 1,063,265 Prepaid Expenses 104,291 DB480 165,309 Page 31 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Balance Sheet i�lu+I IIIIIV u "m I' I IIID �� I��.. 411111PI Ilu um Ell INIIII Nu lupi oiiu�uuuu Ni um a iuV of hmV muu a luu iiiiiiiii ium mnu Ism ouo uu uuuu Vu V Accounts Payable 159,468 DB600 80,001 try�rf' , f fm , / u' SSAl 11P I � 'r �� i'ref,"llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll Due To Other Funds 34,427 DB630 31,735 • ri/ a ' /i ..� o/� o i �( ��iARflrtlll' � (�II�TIIIRiflI� 'ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffillP��r7/ r�� r��771n Due To Other Governments 62,256 DB631 160 � I�/�1"''J 01/f. , m,f(' ��/ l a_i I //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////ae/;; 7 i r /r 9 I // / ll • n, :�m I �PaPo u� 7b Deferred Inflows of Resources Deferred Inflow of Resources 1,213,781 DB691 1,001,177 ''I tiler'��k', /' m.r .m I yf"ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffflk�/(• ,JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJi7.J irm r'1 rrr"' iffiff J—•Mir•e -mIIIIII W ��''///(/ '11 Fund Fund Balance Not in Spendable Form 104,291 DB806 165,309 PrP I 1 iittlifrt:i ')////m9 11,/1"'r ff r17t17/r!1�� "rA1/711r'111 Assigned Appropriated Fund Balance 500,650 DB914 460,640 Assigned Unappropriated Fund Balance 618,999 DB915 417,180 �P I ;�rrr�n.^' m fit* f,' � I� / s'4././1,,* �( SII ��`7iJJJr7JJJr7i1J r��lAS7rrr r r��JJJJJJJJrf�� • 1 ;:i aim / //a «l ./ '' :"E 1 I_f mi J rc a%tui (/ m/l 'i,(*(r7,—/' ..i6 e. / � ' I � ' I��I r�l t ill � ��fi� I l ��'rNlltll �(Ir�/r Page 32 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiiili uu um iii iiii ui h ii u E diiiili iiipi iup�� uu lirolm cul Revenues Real PropertyrtTaxes 44,935,8177 DB1001 4,719,206 J, ��°- �� ,c *if A Other Payments In Lieu of Taxes 7,653 DB1081 7,423 Interest& Penalties On Real Prop Taxes 96 DB1090 109 Misc Revenue From Other Govt 20,240 DB2389 J� 1 IJIJIyJ 1 m w; /J i�/ rte s' p° /]///��°% Interest And Earnings 9,778 DB2401 7,927 rrr (Jf �( I , Perm its,Other 17,808 DB2590 I// OOI lgliff I f Illi Sales of Scrap&Excess Materials 5,621 DB2650 32,127 In sura:^nce Recoveries DB2680 1,054 rr ' % ff(ft Refunds of Prior Year's Expenditures -5 DB2701 l: 9 oaf !w aj St Aid,Consolidated Highway Aid 422,755 DB3501 389,982 St Aid Emergency Disaster Assistance 123 DB3960 1,223 Fed Aid, Emergency Disaster Assistance 176,046 DB4960 12,735 jjj1 N bffffffffffffffffffffffffffffffft °A Interfund Transfers 95,000 DB5031 23,754 Jl�J y��po p/ i _, ��m��/�� -I I I fRll r fffPl Iffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffrfll�ffl i171' ( III Il�r 11I I 11, ( r /%�/_ / a,� r////////////////////////////////////////////////////////////////////////////////////////////. iii „� �J III I'(''�r��llf}�.`(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( ®a°!"arY�Jr'� f�////////////////////////////////////////////////////////////////////////////////////////w r, ,�10 Page 33 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�IIImm i IEMBER S V Expenditures Administration-Contractual 30 DB17104 62 j)'( ) i� iiI „ //f/l'/!l �Jffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff �Ip " ]i% l �;f((��(( I�I �IIIIII f :NI OW VIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII /i Payment of Mta Payroll Tax,Contr Expend 6,800 DB19804 7,153 2rfr �,/4',Illi , t ��///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////��llllllllllllllllllllllllllllllllllllllllllllllllllllll/t�,t fPf llfttl l ff., 1/////]/' Maint of Streets, Pers Sery 1,462,753 DB51101 1,478,199 Maint of Streets, Contr Expend 485,870 DB51104 484,823 II ?1(11117 (((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((�Illl f r JJJr Perm Improve Highway, Equip&Cap Outlay 422,755 DB51122 389,982 'J :1 Ill�llff ' Maint of Bridges,Contr Expend 8,500 DB51204 .rllf l " aJ°'u ullllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll Machinery, Pers Sery 283,607 DB51301 341,300 Machinery, Equip&Cap Outlay DB51302 106,966 Machinery,Contr Expend 167,705 DB51304 167,021 '( "(( -.Wffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffrf �fffffffffffffffffffffffffffffff ( 4 Brush And Weeds, Pers Sery 118,180 DB51401 94,487 Brush And Weeds, Equip&Cap Outlay 200 DB51402 694 Brush And Weeds, Contr Expend 106,191 DB51404 69,857 ) 1 rrr...�,/// //,,� .r� /�/ , � iii ' III,. II' �, , }'(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( i;< �r ��°'° ''' Snow Removal, Pers Sery 174,349 DB51421 183,111 Snow Removal, Equip&Cap Outlay DB51422 808 Snow Removal, Contr Expend 169,382 DB51424 220,122 rrr _I .rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr�r , ,ffffffffffffffffffffffffffffffff ro l �Y hl�llnl IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII i'I7 �� r rrrrl State Retirement, Empl Bnfts 470,126 DB90108 414,303 Social Security, Empl Bnfts 153,805 DB90308 158,374 Worker's Compensation, Empl Bnfts 149,672 DB90408 155,220 Disability Insurance, Empl Bnfts 59,060 DB90558 61,688 Jr / ll ��I ( ' m ,rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr 4�v �pa,mA Debt Principal, Serial Bonds 70,000 DB97106 70,000 Debt Principal, Bond Anticipation Notes 74,000 DB97306 53,000 iJg1 1,� rrrr%///„/,: -/ 000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000i/r r�' s a r r � m 1 �� r� rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr r �r Debt Interest,I Serial Bonds 24,976 DB97107 23,713 Debt Interest, Bond Anticipation Notes 1,305 DB97307 861 Cliff �' I(I�I ��In a m i„/�%�r 1 �.w 1ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff R.e a .+4 r(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((�f(ff�f Ir�r��r Page 34 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu ilm liii ii�IIImm i I33113111 SuIV V Other Uses Transfers, Other Funds 1,221,202 DB99019 915,397 I 1 ' . r' j tirffffffffffffffffffffffffffffffffffrr'r£� rl 1A1 jr�r° VP ` A ( Cliff it4 x f j Page 35 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,163,445 DB8021 1,223,909 Restated Fund Balance-Beg of Year 1,163,445 DB8022 1,223,909 ADD- REVENUES AND OTHER SOURCES 5,690,932 5,216,361 DEDUCT-EXPENDITURES AND OTHER USES 5,630,467 5,397,141 Fund Balance-End of Year 1,223,909 DB8029 1,043,130 Page 36 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Budget Summary IMf dr Estimated Revenues Est Rev- Real Property Taxes 4,719,206 DB1049N 4,641,266 Est Rev- Real Property Tax Items 7,700 DB1099N 7,700 Est Rev- Use of Money And Property 9,500 DB2499N 9,500 Est Rev- Licenses And Permits 10,000 DB2599N 10,000 Est Rev-Sale of Prop And Comp For Loss 2,000 DB2699N 1,500 Est Rev-State Aid 421,100 DB3099N 420,619 f'(f lll""'ri,.i_m .7' fln �JJJJ"'i�'P�a A Appropriated Fund Balance 500,650 DB599N 460,640 I«I/h. Page 37 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB) HIGHWAY-PART-TOWN Budget Summary fIRddii6 a IMMO 311311111111iiiiir Appropriations App-Transportation 3,565,650 DB5999N 3,659,637 App-Employee Benefits 889,500 DB9199N 1,829,000 App-Debt Service 148,020 DB9899N 225,790 # /////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////e� A Interfund Transfers 1,066,986 DB9999N -163,20 2 rrflY� � �l rr /,6 p / Page 38 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Balance Sheet IIAE�EEEEE�� log ��u�wu a� 1111111_.��u 'uo i � IN'iIIU i �� 111111�� wu wu"�� IN'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i�V EE Assets Cash In Time Deposits 10,144,144 H201 1,648,252 j)``(( Accounts Receivable 37,473 H380 302 III 1( "r;r"i__.ffP '��rrr��l�rr�"��r Due From State And Federal Government 295,362 H410 560,531 Jlm, walir!% oo/ poi �/ ,..,/ � �f m1�1�� :'«b f( I r r i �� fffffffffffffffffffffffffffffff j1 Due From Other Funds 331,147 H391 355,262 jOr « %f e// Due From Other Governments 758,601 H440 u 71 ) i i " "wi, y a ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff/ff o 4 41 1 ! � o iso/ o 1}11'/' , ".. Page 39 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Balance Sheet i�lu+I' IIIIIV u "m I' E IIID �� I"� 911111PI Il um . m U' IINmI Nul lupi loiiu�uuuu Ni um a iluV of hmV muu a luu iiiiiiiii lium mntl Ism ouo uu uuuu Vu IIIIVII Accounts Payable 275,379 H600 464,205 Retained Percentages-Contracts Payable H605 i l r ��I�� r r �r �� iil I �" lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll*��//////Ir7�i� Bond Anticipation Notes Payable 1,523,000 H626 2,959,000 587 Due To Other Funds 161,590 H630 ,828 f11/'( m '�II I III}w`(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((��fi�IIY°`J��p4 f.4 r r tjj'r (1mt :- (u„ r r 1 Deferred Inflows of Resources Deferred Inflow of Resources H691 M 00I ei�'` o m��N' mirwg.__ml "ffffffff ffffff ffffff ffffff ffffff ffffff ffffff ffffff fffffffff fff fffffffff fff fffffffff ffffff ffffff ffffff ffffff ffffff ffffff ffffff fffffffff fff fffffffff fff fffffffff ffffff ffffff ffffff ffffff ffffff ffffff ffffff fffffffff fff fffffffff fff fffffffff ffffff ffffff ffffff ffffff ffffff ffffff ffffff ffffff pPrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr rrf�Yfi Fund Balance Assigned Appropriated Fund Balance 1,810,832 H914 2,545,614 Assigned Unappropriated Fund Balance 7,795,927 H915 1,515,605 'P I ;�jl�jl�n ' m 9 j�/�ple� j/j�/��.r„1 f,�. /m�9 n./�mlm. AT/( r �Ir /r'?r7lllAlll �11771/// r /�� , i- �� I Unassigned Fund Balance H917 -5,507,905 t')1 „.rte.,m lift:.s0„I, 9 . , c1 l (:ru ,Im / ,9 o f,,/ Ai( �� r 7/ r��17��r71'71RR7 Tr�lR77r7( r7r�7�7777.” / IV (f/g/ '44 Page 40 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Results of Operation u.... ""... iiiiiiiii Iii olio ilii MEM ii�ii u�i h ii u E diiiili iiipi iup�� uu lirolm cul Revenues M i sc Revenue,Other Govts 5,062,511 ,062,511 jH289 -9,`//498 )'( "14,""" r 1"4":://///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// IA7l�f .B° %/?lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�rrNll� Interest And Earnings 18,037 H2401 1,982// 'i 1 4I ��e;r, nigi % w IIIfI f II ��(( ffffffffffffffffffffffffffffffffffff Refunds of Prior Year's Expenditures 55 H2701 St Aid-Other Home And Community Service 678,225 H3989 133,883 ) i //r f//aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaa///aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaairo-, Fed Aid-Cap Projects 953,591 H4097 «ll Fed Aid, Emergency Disaster Assistance H4960 Fed Aid, Other Home&Community Cap H4997 1,652,332 fl�i �� i�fgfllfi� 1/1,•1 /,' fffgff l/r..1711111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/,a III I'( 4a* (1,4 Interfund Transfers 610,694 H5031 369,288 '1 :2 IiiII7 (" If(1: f A Bans Redeemed From Appropriations 451,000 H5731 326,395 1 ry//y/////y///m/.4/r,, �ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffR 117/1( (rrf/"Ir7(r7� /Ir (�l( / "�� I'� a IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII � ffRfffA(fA((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((�f Page 41 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�IIIIIIIIIII aw mu ilii uu' IIE IIIV Im Wli� �I ;,. mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures General Govt, Equip&Cap Outlay 158,605 H19972 517,312 J'/ ' f( ////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////jai m ' w f'_ o/ ms rJlt al �I��lwim mII 'mr• n°+a� a/ a�/% Public Safety Cap Proj 185,753 H30972 21,354 rr J'( III.f'/' I �/� I'!l"IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII I�rar`"4%//////////////////////////////////////////////////////////////////////////////////////////////////// "r� 7 J war qo // r Perm Improve Highway, Equip&Cap Outlay 827,712 HH5511111122222768,948 Ittf Economic Dev, Equip&Cap Outlay 26,227 H64972 29,111 Jf �� Ir.� r� Ilu_'yllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll""° (��!!!!! Sanitation, Equip&Cap Outlay H87972 j)'( / �� Illlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll l�fffl M i sc Home&Comm Serv, Equip&Cap Outlay 3,986,448 H89892 1,673,103 1 0 f c�a•. Rmi ' Il ll�lf llllll°IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII /m r �///p/(/'�(M11711 i4A Wi r rr �/irf A Debt Principal, Serial Bonds 1,282,300 H97106 11111! mil fIilll III��pl,/,.,.o{°ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl Debt Interest,Serial Bonds 1,095,689 H97107 390 Debt Interest, Bond Anticipation Notes 198 H97307 518 i��r III �tlllftflll fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff�if'�t�f I' �� rrrl,� Transfers, Other Funds 70,000 H99019 1—v6 w,(If �� $IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIff(ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff(ffffffi rrr4: 4 0� '( �rrrrrrrrrrrrrrrrrrrrrrrrrrrrrr J rff Page 42 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Analysis of Ch anges in Fund Balance t nannw SmII . du MEMAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 9,465,578 H8021 9,606,758 Prior Period Adj-Decrease In Fund Balance H8015 10,517,092 Restated Fund Balance-Beg of Year 9,465,578 H8022 -910,334 ADD- REVENUES AND OTHER SOURCES 7,774,112 2,474,383 DEDUCT-EXPENDITURES AND OTHER USES 7,632,932 3,010,735 Fund Balance-End of Year 9,606,758 H8029 -1,446,686 Page 43 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (K)GENERAL FIXED ASSETS Balance Sheet MEMII�� log a� 1111111_. �u uo IN'iIIU MMIE Iro'iIIU Iliuuu uuoi luau uuw m um uu uw m haw uuuu um uuum a mum uuu hu uuuu um E Assets Land 121,779,907 K101 126,707,115 Buildings 27,379,556 K102 27,415,581 Improvements Other Than Buildings 18,301,529 K103 18,310,844 Machinery And Equipment 16,114,398 K104 16,107,133 Construction Work In Progress 53,345 K105 5,179,739 Infrastructure 80,822,620 K106 81,685,789 1 n�_ f ��w a4)1 of f, �� ,J�JJ�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�JJ�J�J�� y /, 1( s r. ...JI•IIIIIIIII ipffffffufffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff A!'� �u(Yy�FIII! Page 44 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (K)GENERAL FIXED ASSETS Balance Sheet IINmI Nul lupi loiiu�uuuu Ni um u I iluV of i hmV i i muu u i luu iiiiiiiii lium mntl Ism ouo uu uuuu Vu i IIIIVII Liabilities Total Non-Current Govt Assets 264,451,355 K159 275,406,202 l' I!Jrt�'9r�rtllll ��l s f IIIINIIA f i j/, ( /I��ifil7r7IF!'' T`" " ,,. ((IIIIIIIIIIIIIII (9 �lulufffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffr �� P ./ Page 45 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Balance Sheet M SEMEN MEMEE Assets Cash In Time Deposits 27,942 SF201 26,950 ori Accounts Receivable SF380 1 j) , "rrrrrrr ..,i i i %O Due From Other Funds 196,924 SF391 164,519 OA III III l lwl II �" �IIII IIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII nnl�fFmffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff •(( (((((((f � P rr r .1 • � ( Imffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff Kgffffff�f Page 46 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Balance Sheet limiiiiiiiiinur 1 4 V Accounts Payable 13,136 SF600 13,136 if,m �h I", - m ; 1; r / T fir J // / / p. 1 Deferred Inflows of Resources Deferred Inflow of Resources 196,924 SF691 164,519 ��,/ r r rrr t,.i (// (�' i r�ii //,..,..,' %i�//i� �,(�4> 4 ;/{rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrro �(�rrr r , IIS'6 I0l 'rm'IWO��R' m '=�I m I ��(((((�(','iJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ fi�i/ T'1 j jjjllfm = 9 �� gVidi Fund Balance Assigned Appropriated Fund Balance 6,800 SF914 6,800 Assigned Unappropriated Fund Balance 8,005 SF915 7,015 wt: I�ff. ��Ni1XlJJ� ,if AI f��lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�JJ�A� Kfl '' I�"�U f Ir . iI/ 7 / m//%r fi O/ ,.. P(ii,7 17 4,11Y„ Page 47 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ili i� ii of liiih"i uiiiii�i uu um iii ii�m u�i h ii u E diiiili iiiiui iup�� uu lirolm cul Revenues Real IIII Property Taxxees 731,853 SF1001 771,184 'I ` IJl// � IIIIIIIIIIIII VI/ 14 Y4ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff r � Interest& Penalties On Real Prop Taxes 14 SF1090 18 Interest And Earnings 589 SF2401 475 Page 48 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Results of Operation m MII ". i I EMBER S V Expenditures Fire Protection,Contr Expend 733,526 SF34104 772,657 a r . Interfund Loans 4 SF97957 10 A II!nmol/y c;: J III 'ffd fifilll fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff��((((((m"flffffi 1 Cliff Page 49 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Analysis of C h atlunii0ges in Fund Balance IiNi�m'oViImIU i.umII�I . duIIMENT Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 15,879 SF8021 14,805 Restated Fund Balance-Beg of Year 15,879 SF8022 14,805 ADD- REVENUES AND OTHER SOURCES 732,456 771,677 DEDUCT-EXPENDITURES AND OTHER USES 733,529 772,667 Fund Balance-End of Year 14,805 SF8029 13,815 Page 50 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM) MISCELLANEOUS Balance Sheet ��u�wu a� 1111111_.��u 'uo i � IN iIIU i 111111�� wu wu�� Iro'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i M Assets Cash 741,348 SM200 1,059,663 Cash In Time Deposits 157,977 SM201 82,492 Petty Cash 1,535 SM210 1,535 �i � /�� f �fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff�ffmll f (f�� ; (((( Accounts Receivable 40,707 SM380 42,278 Allowance For Receivables(Credit) -4,600 SM389 -4,600 Jl6ur/ Due From State And Federal Government 34,294 SM410 11,355 Jl6 ilr�/�% �o��((/e%jj/t/�j/�/ ///,.../��//'m91/�/////��4;�s. . .I ( FIIIIIIIIII IIIIIIr !r• f IIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII rffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff f fffff ( ffffff Due From Other Funds "�w ��rIII 1l 'ffJNr'JlJwI 219,004 SM391 188,173 —j)6 °I ,1i ° 46,891 SM480 6132Prepaid Expenses ed am - vs m' navy Pi.9vs: I I(�( fl�lll IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII�� (r?r(�(� Page 51 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM) MISCELLANEOUS Balance Sheet II$u i�lu+I' IIIIIV- u m I' @"IIIU �� IIFF.. 411111PI Ilu um m as Ell IINmI Nul lupi loiiu�uuuu Ni um u I iluV of i hmV i i muu u i luu iiiiiiiii lium� mntl Ism ouo uu uuuu Vu i IIIIVII Accounts Payable 217,619 SM600 306,284 I'ff Ir) //f// / 0/% //// Other Liabilities 9,416 SM688 9,102 tf);11 /y Due To Other Funds 585 SM630 r) r o � o � � 11�r �' '(ii nf! � �ff ' 'KC '(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( p J � �fffff�IPi Due To Other Governments SM631 539 WO)0,/,, m,,I /o i I s , I � �II� r��%r^f^ I�� if( it °� Deferred Inflows of Resources Deferred Inflow of Resources 219,003 SM691 188,173 iii//,..!, (If. // m. I��i fr/fj ` NII tl ��N�19NJ��i if T'' fi(/1 i ' �I� - m �� 6r fffffffffffffffffffffffffffffffffffffrclrl Fund Balance Not in Spendable Form 46,891 SM806 61,132 1"1"')fil i 61//o /:,/'JgF, .i Irf�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/�/ 43�fr ,87 0Assigned Appropriated Fund Balance SM914 Assigned Unappropriated Fund Balance 743,640 SM915 439,929 > ri OW,.:r/ / ra/F /to J( ;P ' f off' (r.)u7 a 1 m/n• i' ..( ./' ,4( ai i Page 52 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM) MISCELLANEOUS Results of Operation u.... ""... iiiiiiiii Iii olio ilii MEMi�ii u�i h ii u E diiiili iiipi iup�� uu lirolm cul Revenues Real Property Taxes 850,000 SM1001 857,650 III 11'RII�IY1j"/�� rr r ,Tif 14 Interest& Penalties On Real Prop Taxes 17 SM1090 20 �1 mo 1"/ i ��%?lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll��gl Other Generar .l Departmental Income 2,881,257 SM1289 2,763,121 III � ,'IA Misc Revenue,Other Govts 28,000 SM2389 28,000 '( 1 r/ I mea 1"/1/ 1" m w 9" q Interest And Earnings 464 SM2401 505 Commissions SM2450 Refunds of Prior Year's Expenditures 16,930 SM2701 Unclassified(specify) �� 137 SM2770 St Aid,Other Aid(specify) 972 SM3089 399 Federal Aid-Other 32,944 SM4089 19,879 ( ' *• ."fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff�'��r�`�%llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllr7llJJ�I'�","�'"f��%//r Page 53 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM) MISCELLANEOUS Results of Operation Ea iiim liiiiu uiiiiil Vu um uu �ilm lii i iiM IIIIIIIIIIII� IIIIIIII aw mu ilEi uu' IIS IIIV mm i I uuum uuoi duu uum uuu ouoi Viiiu uuuu Vuu i V Expenditures Other Gen Govt Support,Contr Expend 228,014 2 28a,0r1/4l�l�ll�lS�ll�lM�ll�l�l1l�l98l�ll94l�l�ll�l�ll�l�ll�l�ll�l�ll�l�ll�l�ll�l�lll11,,err9°3$iG,82.�1 J'( " 1,/�/ ir"��i1 SL, /f " ' Pr rl' i tit ( (�(�............ Insect Control, Pers Sery 45,806 5M40681 32,688 Insect Control,Contr Expend 17,883 5M40684 29,272 Insect Control, Empl Bnfts 8,581 SM40688 7,752 J� Al rrf,I v ry i// /w o�I r aaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaao(�l/�fo 9///////////////////////////////////////////////////////////////////////////////////////////////////////fir. / //r J (I� � IIIII� � Ili I f�llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll� Other Transportation, Pers Sew 1,241,400 SM56801 1,302,576 Other Transportation, Ewuip&Cap Outlay 386,862 5M56802 418,378 Other Transportation,Contr Expend 661,074 SM56804 665,810 Other Transportation, Empl Bnfts 481,557 5M56808 530,763 )6 1111 1 3 mil , ffffffffffffffffffffffffffffffr%` � '�4 4' /�//A �� f� Misc Home&Comm Sew,Contr Expend 10,827 5M89894 2,541 '( / ai -�a•. mi / of ;r6f//,......... Amo i'r/' i/ ii !irff (' ln• Debt Principal, Serial Bonds 175,000 SM97106 175,000 Debt Principal, Bond Anticipation Notes 100,000 5M97306 100,415 'J� I /,%.!��„/./, / o000000000000000000000000000000000000000000000000000000000000000000000000000000rrrrrrrrr000000000000000000000000000000000000000000000000000000000000000000000000rr / /,/ ,./.rrr @.I f "� rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr' . Debt Interest,Serial Bonds 65,388 SM97107 58,825 Debt Interest, Bond Anticipation Notes 2,194 SM97307 4,334 u' /4 'l r 4 11/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1/1//;r i Ypr711r1 �J :" III In�m�IIIII I�'IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII�I u6.v fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff �fRfffffr'�r'ffffffffi Transfers, Capital Projects Fund 274,041 5M99509 sYl /m�� Af.7� w�1r �� 1rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr r eJ t i Page 54 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM) MISCELLANEOUS Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 678,436 SM8021 790,531 Restated Fund Balance-Beg of Year 678,436 SM8022 790,531 ADD- REVENUES AND OTHER SOURCES 3,810,721 3,669,575 DEDUCT-EXPENDITURES AND OTHER USES 3,698,626 3,522,175 Fund Balance-End of Year 790,531 SM8029 937,931 Page 55 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Balance Sheet ��u�wu a� 1111111_.��u 'uo i � Iro'iIIU i �� 111111�� wu wu�� Iro'iIIU Iliuuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i M Assets Cash In Time Deposits 571,560 SP201 750,226 Petty Cash 50 SP210 350 Due From Other Funds 231,391 SP391 197,955 i �i ((f m, Irm• oqq r «q� I 1 I I(�( fl�lll IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII� �II"l�II � Page 56 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Balance Sheet IIS i�lu+I' IIIIIV M m I' @"IIIU ��I ��. 911111PI Il um m as U' IINmI Nul lupi loiiu�uuuu Ni um u I iluV of i hmV i i muu u i luu iiiiiiiii lium� mntl Ism ouo uu uuuu Vu i IIIIVII Accounts Payable 4,866 SP600 7,584 ff //r%// / 0 % ir / Other Liabilities 2 SP688 2 P ; i I 1 J J1 J //J/ ap � t -� m I _ Deferred Inflows of Resources Deferred Inflow of Resources 231,391 SP691 197,955 d 1�r r rrr t,.i �// �� i �/,..,^.,' %i�/i! �///////�////�//////�////�//////�//�////////�//�////////�//�////�//////�////�//////�////�//////�////�//////�//�////////�//�////////�//�////�//////�////�//////�////�//////�////�//////�//�////////�//�////////�//�////�//////�////�//////�////�//////�////�//////�/- !��'.4��yr//,��rr. r 'r n=f 111 ��R' sr l ( " `II��/II�JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ,f Ii t Fund Balance Assigned Appropriated Fund Balance 80,930 SP914 93,013 Assigned Unappropriated Fund Balance 485,812 SP915 649,977 rfII 10"l//r✓m///i;/a4%/i�J7JJJ Pis wi� �a/ /( 14 r41/,( ,"z /ii��*.of (41�lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�� / Page 57 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Results of Operation mw u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiii�i uu um iii ii�ii u�i h ii u E diiiili iiiiui iup�� uu lirolm cul Revenues Real Property Taxes 897,594 SP1001 906,160 J ' f. (of(1 . / fffffffffffffffffffffffffffffffffffffffffffffffff��`° Interest& Penalties On Real Prop Taxes 12 SP1090 20 Interest And Earnings 50,754 SP2401 3,275 r / -f` Other Compensation For Loss SP2690 130 fI rflif4'fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff Unclassified(specify) 37,729 SP2770 95,087 Fed Aid, Emergency Disaster Assistance 98,286 SP4960 Jl i III '( 9fl1fq �ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ff ffP Yrr" N° IIIA///// f/Y / J III � ((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((f�l'r 711��F Page 58 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Results of Operation uMI "' 1211111111111111111111 I m i 'u u MEIT Expenditures Parks, Pers Sery 397,383 SP71101 388,813 Parks, Equip&Cap Outlay 419,913 SP71102 76,902 Parks, Contr Expend 322,074 SP71104 273,825 Parks, Empl Bnfts 127,259 SP71108 88,884 '0 ll" 47 jrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrlll�� g 1 l r+llr fici l k Page 59 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 748,996 SP8021 566,742 Restated Fund Balance-Beg of Year 748,996 SP8022 566,742 ADD- REVENUES AND OTHER SOURCES 1,084,374 1,004,672 DEDUCT-EXPENDITURES AND OTHER USES 1,266,628 828,424 Fund Balance-End of Year 566,742 SP8029 742,990 Page 60 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR) REFUSE AND GARBAGE Balance Sheet 111111�� wu wu�� Iro'iIIU Iliuuu i uuoi luau uuw m um uu i uw m i haw i uuuu um i i uuum u� mum uuu hu uuuu um i�V ENT Assets Cash 215,257 SR200 31,276 Cash In Time Deposits 1,398,397 SR201 1,734,397 Petty Cash 391 SR210 1,050 Ji ai 61,jrco i �4 16 Accounts Receivable 92,716 SR380 0,345 Pi if' efA Due From State And Federal Government 119,362 SR410 23,520 J :" 111"92„lf lifi /l / ffmi , @ o.if sp s� Due From Other Funds 723,713 SR391 593,159 ( 2 jjjllVf('I(I Prepaid Expenses 117,092 SR480 95,960 Page 61 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR) REFUSE AND GARBAGE Balance Sheet IIS i�lu+I' IIIIIV- i�u m I' @"IIIU �� VIII 411111PI Ilu um m UII' IINmI Nul lupi loiiu @uuuu Ni um u I iluV of i hmV i i muu u i luu iiiiiiiii lium� mntl Ism ouo uu uuuu Vu i IIIIVII Accounts Payable 228,904 SR600 446,855 11f ff I l i�1Y'��i i7tT��i'/iJA711"��' Due To Other Governments 4,181 SR631 12,547 wtl P liar( %; '�ff/( ^, Ifff�f,f1,il '1 w're Deferred Inflows of Resources Deferred Inflow of Resources 679,260 SR691 721,749 'tfi6 100 r I/ ( � z mi 41.. ' %i/i >,(>/p' <°VA ' 1IIIII IIIIIIIIIIIIII 111111 m I ' ff 9 m 111111 III VIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 1111111••4�pfffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff �ff�(((( fi Fund Balance Not in Spendable Form 117,092 SR806 95,960 y /yr �yrr/��rrr,. i a id 'If° I ))11°' ''')/@l)l7l}1"im'1�// �11'�1 )))�:( ' I �� /$1i�l�lli°i4 Assigned Appropriated Fund Balance 456,901 SR914 50,000 Assigned Unappropriated Fund Balance 1,180,590 SR915 1,312,596 lif6 I)r A" m �J'/ 4f/ill/,;i c��/�;; fffffffffffffffffffffffffffffffffffffffffffffffffffff ¢9r,,,s<4) t,, v') ,,:r:, I( ei :' rm affffffffffffffffffffffffffffffffff J rl a1 P^i JrJJ // i9�/ %ou a m/ • j/j/�,P i j/..v @ / ,'a4 r l a4 •', I'/�9 ffff ((lll� �( (I '(r J I(f7f7777R( 77r7777777 ^ I ��4(9 (� 7 ��" (' Page 62 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR) REFUSE AND GARBAGE Results of Operation u.... ""... iiiiiiiii Iii olio ilii Ilii iiioi liiih"i uiiiii�i uu um iii ii�ii u�i h ii a diiiili iiipi iup�� uu lirolm cul Revenues Real Property Taxes 2,644,226 SR1001 2,660,108 )'( "frif/li 1"/ /11% Interest& Penalties On Real Prop Taxes 52 SR1090 49 Refuse J &GaGarbage Charges 2,0945556 SSR2113302091,21((42 '( "tr . ,( 14 Interest And Earnings 9,293 SR2401 9,624 '( " 4 =f ry Permits,Other 172,813 SR2590 137,538 L)6 ' , , "' �� ,,4p Sales of Scrap&Excess Materials 332,456 SR2650 385,907 Insurancrr((e Recoveries 1 7,875 SR2680 '(I /'r I ( r' rf( j '10( /r f Refunds of Prior Year's Expenditures 6,909 SR2701 905 Unclassified(specify) SR2770 283 St Aid,Other Aid(specify) 158,541 SR3089 56,129 State Aid Emergency Disaster 97 SR3960 47 Federal Aid-Other 36,904 SR4089 281 ) 111- ( 'rrr�//t �� fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff '‘'/(r j7111J11 Page 63 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR) REFUSE AND GARBAGE Results of Operation Ilium a iiioiliiiiu uiiiiil Vu um uu �ilm liii ii�III �mm MEMEN EMBER Expenditures Payment of Mta Payroll Tax,c000ntrrrEExpeennnd 3,452SR19804 3,516 J'( i TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR) REFUSE AND GARBAGE Analysis of Ch anges in Fund Balance minEw 1111,11 du MEEAnalysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,295,353 SR8021 1,754,583 Restated Fund Balance-Beg of Year 1,295,353 SR8022 1,754,583 ADD- REVENUES AND OTHER SOURCES 5,463,721 5,342,113 DEDUCT-EXPENDITURES AND OTHER USES 5,004,491 5,638,140 Fund Balance-End of Year 1,754,583 SR8029 1,458,556 Page 65 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Balance Sheet ENEFEN l MENIE Assets Cash In Time Deposits 67,733 SS201 68,182 J) r / � �� i, �f a a a+� � �(((� _f� � � rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr �� Sewer Rents Receivable SS360 1,901 Accounts Receivable SS380 4 5 Due From Other Funds 26,943 SS391 3 ,753 Jlm n i J//J//�///�f��v J/m a/J/o// i l% ,<;/( ./ ��I IIIIIIIIIII� I f I III IIIIIIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII n' ��ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff f. Il I�� IIIIIIII IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII��r�(((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( � ((f Page 66 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Balance Sheet MEMIIIIIV u "m I' @I'IIID 1 11��.. 911111PI Ilu um m U' IINmI Nul lupi loiiu�uuuu Ni um a iluV of hmV muu a luu iiiiiiiii lium mntl Ism ouo uu uuuu Vu IIIIVII Accounts Payable 110 SS600 2,543 if rr / // f,'o ,1 iii / i iJ 1 � I _ T Deferred Inflows of Resources Deferred Inflow of Resources 26,863 SS691 23,247 t,Im, 00i /mi, w/i /,..,rxm%( (�JJJ�;J �l /,... > .q /. / T'1 1(' iIllllif 2 '1(''' f 1 ..9m ( • ��'°r°�Ifffffffffffffffffffffffffffffffffffffff' Fund Balance Assigned Appropriated Fund Balance 32,250 SS914 3,750 Assigned Unappropriated Fund Balance 35,452 SS915 76,299 i ry//. / �/� ,.:rrr qo/ a �� I�� N�)Hll� r'�i7i��Jl9J' �1/%/%%/%%%/%%/%%%/%%/%%%/%/%%%%/%/%%%%/%/%%/%%%/%%/%%%/%%/%%%/%%/%%%/ �� aI 4 9 0 J , ,..i ,,.'rs9 — alll , q 'If'. l"�U f Ir liu/./**/ m//%/ f/ O/ ,.. P(ii m f s+ o J< Page 67 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Results of Operation i 118111 diu Revenues Real Property Taxes 106,300 SS1001 105,200 Jai i J i 99 -(% ' Interest& Penalties On Real Prop Taxes 2 SS1090 2 Interest rr& Penalties On Spec Assessments 0SS/////////////////S/SS11/100099911//////////////////////////////////////////////////////////////////////////////////// Sewer Rents 27,149 SS2120 46,020 Sewer Charges 930 SS2122 920 Interest And Earnings 543 SS2401 264 aiii i III 9'( �hl�fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff �� :p f A Page 68 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Results of Operation m RIIIIEMBER S V Expenditures Sanitary Sewers,Contr Expend 15,227 SS81204 18,890 )'( "f;.`" -4'16Y(/lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllr Sewage Treat Disp,Contr Expend 39,351 SS81304 281 )'( 2 f///I�IPA "" ]("(11 ) j //�////p//J////// yp��'%�///�llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll%�r/y��°y%/�llJ(lJ(l(r ' 11°l /11 VIII m�f l I/l1111111 11I(�(I,tl °l(fff l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l l ll�l�l�l�l�l�l�l�l�l�l�l�l�l�l�e�lale/��ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff11 l lRflff�lffflfffflf! Debt Principal, Serial Bonds 6,000 SS97106 6,000 Debt Principal, Bond Anticipation Notes 110,000 SS97306 110,000 iJ+��pj,��y�j 1i Iflflfy�y�l�9/�r� � -/ 0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000/�/�� /per/ III�I��I I(I�III�I -mi 1 f,,r �l�ll or ,N �ffffi Debt Interest,Serial Bonds 3,845 SS97107 3,635 Debt Interest, Bond Anticipation Notes 1,650 SS97307 1,254 fir, 1� ow ��. Iflll �IIIIft �ll ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ��r�� (((�i Cliff irr lllllllllllllllllllllllllllllllllllllllllllllllll °�,�r A Ir.`llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll(lllfitful MAq Page 69 DSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Analysis of C h atlunii0ges in Fund Balance IiNi�m'oViImIU i.umII�I . duIIMENT Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 108,851 SS8021 67,702 Restated Fund Balance-Beg of Year 108,851 SS8022 67,702 ADD- REVENUES AND OTHER SOURCES 134,925 152,407 DEDUCT-EXPENDITURES AND OTHER USES 176,074 140,060 Fund Balance-End of Year 67,702 SS8029 80,049 Page 70 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Budget Summary IEEE dr Estimated Revenues Est Rev- Real Property Taxes 105,200 SS1049N 108,075 Est Rev- Departmental Income 33,750 SS1299N 33,750 Appropriated Fund Balance 32,250 SS599N 3,750 ,,, fr) �� , ./,r, AA/ fp i, r �o,/r tr . ,.. Page 71 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Budget Summary SEMMEMBERMI , 6� �m�� 11111111111111111 '' rgr 1 dr M EE Appropriations App-Home And Community Services 49,000 SS8999N 25,350 App-Debt Service 122,200 SS9899N 120,225 �' fl�i II q1®i 10 i®r '(l/r7 `%/////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// � llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll IwI u7� Page 72 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (TA)AGENCY Balance Sheet Ili�u�wu a� 1111111_. �u 'uo i � IN'iIIU i 111111�� wu wu�� Iro'iIIU uuu i uuoi luau uuw m um uu i �uw m i haw i uuuu um i i uuum u mum uuu hu uuuu um i�V Assets Cash 23,175,039 TA200 20,276,865 Cash In Time Deposits 226,909 TA201 190,964 J� 1 f � r //� � a %4 / � �,. i rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr � ��u Due From other Funds 592 TA391 558 IVY' ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff�� Ili /��i// , ii i.o 00 ,C, f f.r -m, r•,, ,.�r.e: r 0 m a ro G�oreo Page 73 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (TA)AGENCY Balance Sheet qp i�lu+I' IIIIIV u m I' @"IIIU �� I"� 911111PI Il �Im M U' INIII NW lum Irmo�uuuu Ni um a iuV of hmV muu a luu iiiiiiiii ium m�Ism ouo uu uuuu Vu V Due To Other Funds 137,390 TA630 2,255 (�,%.r , / ,gym( '(////�,..////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////�;, /. , 11� I ��YI'Ittfllfifii 4°� 1�11�111�111}'"'ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff +�.�(�<,��/�r. aL".Ui; Due To/Other Governments 22,836,497 TA631 20,000,146 )�P th�/l�j��/�/f//ry///: m��il � � /e,{�/�J' i� �i s$��a�4��j ..d 9//r ��i Income Executions TA23 13,152 Guaranty&Bid Deposits 428,653 TA30 452,835 rr,� rrv�/i o �o a� �� I �� % ��llllAR��1/�l ; ,/ if�/A11n1�I1/l1/l, t,, IIIIW�1�4mt ll�/q(�IIIIIIIIIIIIIIIII II IIII jII/jII/IIIIIIIIIIII,IIIIIIIjII/jII/IIIIIIIIIIII 11 +'f ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff � ISM, 1 n� IIfIII '�I�Ilmll��/IIU f *f ri . U(171177 fi 777 777 "r I'I , ��%7 i.--' ,/'(- 'lel Page 74 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (W)GENERAL LONG-TERM DEBT Balance Sheet HEM1111111_. �u uo iN'iIIU 111111wu wu iN'iIIU lluml uuw luau uuw m um uu �uw m haw uuuu um uuum a mum uuu hu uuuu umE Assets Total Non-Current Govt Liabilities 47,422,997 W129 75,875,833 j)``( ��" m'' � Jr ''' ��ef / � fffffffffffffffffffffffffffr �a� m,a',A ,�///t r 4� � roo oq r �� r Page 75 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (W)GENERAL LONG-TERM DEBT Balance Sheet iuuhmt 11311131 1 ui u VI Other Post Employment Benefits W683 30,727,059 Judgments And Claims Payable W686 Compensated Absences 8,237,997 W687 8,538,674 '' Imo/ s r -I ''////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////; .A4if ��,�, +.a4: �.d�... Bonds Payable 39,185,000 W628 36,610,000 lif:r1 10gfog er: ( ; r / �Y ///%//////////%//////////%//////////%/////////////%//////////%//////////%//////////%//////////%//////////%/////////////%//////////%//////////%//////////%//////////%//////////%/////////////%//////////%//////////%///////% ow//'/////%//////////%//////////%//////////%//////////%/////////////%//////////%//////////%/ tO 4f A Page 76 OSC Municipality Code 470379000000 -.Z 64 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 51 8 8 0 0 : el 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W d 0. o K1 -0 P o o -.O In P 0 Ln K1 o M K1 0 Ln K1 0 o ci 0N N to y to 007 M VT 01 In 0 y 0 0 0 iy 4> Vs Vs N N V r V c >- Sr $ a s a 5? $ 5? a Sr - 5? a $ S1 s $ S1 a a - 0 o r, da COsN. .g a CO cc VI VI a 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 N 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0. 0 0 0 0 o 0 o 0 0 0 0 o C o o 0 0 0 i0t 8 a v ti n `2` A n a o § R $ h C) Ea ER 6- m 8 8 53 8 8 8 5 8 51 8 0N 8 8 8 8 8 8 8 8 8 0o 0 0 cn o 0 0 o a M P. 0 mo N CI o o Q o 0 0Pa a o ui n w c GO CI V oVI t be to z 0 W o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 e0 0 G. o 0 0 0 0 0 0 0 0 0 0 w �" 0 = 8 2 R ($ 8 p8p R eAp epy 6. $ a n S 8 28 $ o yO O ,-y� E= .yam N V} VT V) a G. a �/7 cc '0 N ry M0 r ryM 0. ,-. co. CO Q V7 rytr, V7 VT V7 aa VI GO 0 E -7.--1-4 COO F, )- > r )- )- r ) r r It rm Be Se 8e Se 8e Be Be Be Se Be Be Se Se Be Se Be Be 8e e } N- N N- Kp1 N- •p0 N- 0- N- V V 0 0 cocM0 0 0 pO V I� Ce °C O 8 8 8 8 8 8 8 0 o M N O N N M N O LL Odd C C C C C 0 r Q a) C a 0 CO +0 P f- '0 r 0. .0 P N b 0 0 P 0 41 'Cr CO 0 47 0 8 0 0 0 0 0 0 0 o m 2 8 o S 8 0 0 0 `2 m -0 N 7 N N N N N N N N N N } N N N N N N N N N } R exp p� (—� e—p expE G a N N SV esf M O N N SV O d' Ln Lo C C Lo Ln 41 In I IX 0— 0 CO CO CO 0. C CO < N) In 0. CO N N N < A P P co CO co 0. CO 0 CO 0. Q 0 M K1 0. CO N N N 0 Q 0 0 0 0 0 0 0 0 0 0 0 c 0 0 0 0 0 0 r 0 0 = o M M N r 0 '7r N .0 IN P P Et) r lf1 r O CO •y y C NN N NNNN NNNNNNNNN8 8 ID 07 COId NN fd t r4 , , , , , E -. — E < G— N ' AR O N4 N O Lc, KOON ^ �N .- 4— p N A10 \ \ \ \ \ \ \ 1 \ 0 P P c0 c0 P P 0 0 P C v M Lf1 M b N M t• In 0 Q 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 cn E a w fn y O— u ,- y ,- E,- )- )- ,- E )- )- )- = } a < E o° a) a N N co Ny 41 0. N y A C Y E m h — E ~ 0 p E t `a -a m o to o h c c m h N m p y a V y 'O 7, H m N 'C 0 m 0 7 C N 0 O. 00 cr) °a` o O i e. 2, p 7 °f •tea m 21 C 0 V N Q- CO o V N H 0- N V Q Q E a t 0 >4 >4 y'1 cb = >4 a, E N m H m 3 0 , m m E 0) . N 0 r� 0 u0 0 a a o E y ° E o y d y 7 `o l' c 0_ y 9 y -a 0 - 7 m Y a y o y m 3030 " 0 = ;...=°E .= 0 aE 0 E a m 0E - 0a =o °� D ° a8 E 15 jd 47 0 0.- Z 2 fL C d m of O OC y N > OC i+. N tr m 0 60 U 0 >N fy ID 0 O = = = = = = = = = = W Z = = = Z Z Z Z Z X m U p. 0 0 0 0 0 0 0 0 0 Q. ,. OCZ Z Z Z Z Z Z Z Z Z a Z Z Z Z Z Z Z Z Z a Ce 0 a COs a a a a a a a a a a 0 0 0 0 0 0 0 0 0 1 LL v CO co CO CO CO CO CO CO CO mm COcoCOCOCOCOCOCOQ `o `o E _ w w O V N M M C N r 0 C r CN. Id o 0 0 0 r 0 r 3 8 75`'` N N N N N N N N N N N N N N N N N N N 0 0 TOWN OF Southold Schedule of Time Deposits and Investments For the Fiscal Year Ending 2014 EDP Code Amount CASH: On Hand 9Z2001 $3,496.36 Demand Deposits 9Z2011 $32,155,017.71 Time Deposits 9Z2021 $21,318,399.86 Total $53,476,913.93 COLLATERAL: - FDIC Insurance 9Z2014 $4,000,000.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $51,561,796.00 Total $55,561,796.00 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 Collateralized with securities held in 9Z4504A possession of municipality or its agent - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 Collateralized with securities held in 9Z4514A possession of municipality or its agent Page 78 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-7759 $64,245 $8,028 $0 $72,273 *****-5354 $18,066 $0 $0 $18,066 *****-5628 $4,872 $0 $0 $4,872 *****-5636 $1,029,000 $0 $0 $1,029,000 *****-6352 $210,363 $0 $210,243 $120 *****-5725 $782,900 $0 $0 $782,900 *****-1052 $10,231 $0 $10,229 $2 *****-5466 $122,922 $465 $0 $123,386 *****-5647 $70,503 $0 $0 $70,503 *****-5688 $28 $0 $0 $28 *****-9680 $769,860 $0 $0 $769,860 *****-1799 $51,575 $0 $59 $51,516 *****-3781 $19,978 $59 $0 $20,037 *****-5704 $14,700 $0 $250 $14,450 *****-0217 $929 $0 $929 $0 *****-3815 $16,052 $11 $0 $16,063 *****-0404 $8,515 $0 $0 $8,515 *****-3119 $7,139,684 $0 $0 $7,139,684 *****-4430 $24,881,081 $0 $0 $24,881,081 *****-9967 $15,343 $454 $0 $15,797 *****-0024 $0 $0 $0 $0 *****-0081 $753 $0 $0 $753 *****-0040 $1,463,105 $0 $263,105 $1,200,000 *****-0099 $55,034 $0 $0 $55,034 *****-0320 $32,753 $0 $0 $32,753 *****-8067 $1,037,020 $0 $0 $1,037,020 *****-4230 $526,819 $0 $0 $526,819 *****-5021 $2,729 $0 $2,728 $1 *****-4432 $131,678 $0 $5,461 $126,217 *****-9669 $2,100,000 $0 $0 $2,100,000 Page 79 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-9677 $1,892,992 $0 $0 $1,892,992 *****-9685 $1,006,127 $0 $0 $1,006,127 *****-9693 $184,591 $0 $0 $184,591 *****-9707 $666,022 $0 $0 $666,022 *****-9723 $1,143,520 $0 $0 $1,143,520 *****-9731 $19,160 $0 $0 $19,160 *****-9758 $49,021 $0 $0 $49,021 *****-9766 $182,449 $0 $0 $182,449 *****-9774 $1,320 $0 $0 $1,320 *****-9812 $27 $0 $0 $27 *****-9820 $119,480 $0 $0 $119,480 *****-9847 $1,368,900 $0 $0 $1,368,900 *****-9863 $723,153 $0 $0 $723,153 *****-9871 $444,949 $0 $0 $444,949 *****-9804 $176,052 $0 $0 $176,052 *****-9715 $26,950 $0 $0 $26,950 *****-0303 $3,905,206 $0 $0 $3,905,206 *****-2319 $205 $0 $0 $205 *****-NPD1 $1,734 $0 $0 $1,734 *****-NPD2 $113,641 $0 $0 $113,641 *****-W M D1 $8,596 $0 $3,140 $5,456 *****-W M D2 $596,971 $0 $0 $596,971 *****-WMD3 $3,929 $0 $0 $3,929 *****-M PD1 $9,025 $0 $58 $8,967 *****-M PD2 $514,920 $0 $0 $514,920 *****-89-1 $48,602 $0 $0 $48,602 *****-89-2 $5,184 $0 $0 $5,184 *****-M PD1 $26,239 $0 $8,172 $18,067 *****-M PD2 $11,027 $0 $0 $11,027 *****-OMD1 $22,642 $0 $0 $22,642 Page 80 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-0M D2 $10,220 $0 $0 $10,220 *****-SPD1 $66,186 $0 $233 $65,953 *****-SPD2 $15,915 $0 $0 $15,915 *****-SPD3 $1 $0 $0 $1 *****-3807 $27,134 $0 $2,206 $24,928 *****-7685 ($1,648) $35 $0 ($1,613) Total Adjusted Bank Balance $53,473,418 Petty Cash $3,496.36 Adjustments $.00 Total Cash 9ZCASH * $53,476,914 Total Cash Balance All Funds 9ZCASHB * $53,476,914 * Must be equal Page 81 OSC Municipality Code 470379000000 TOWN OF Southold Local Government Questionnaire For the Fiscal Year Ending 2014 Response 1) Does your municipality have a written procurement policy? Yes 2) Have the financial statements for your municipality been independently audited? Yes If not, are you planning on having an audit conducted? 3) Does your local government participate in an insurance pool with other local Yes governments? 4) Does your local government participate in an investment pool with other local Yes governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) No for volunteer firefighters? 6) Does your municipality have a Capital Plan? Yes 7) Has your municipality prepared and documented a risk assessment plan? No If yes, has your municipality used the results to design the system of internal controls? 8) Have you had a change in chief executive or chief fiscal officer during the last No year? 9) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 82 TOWN OF Southold Employee and Retiree Benefits For the Fiscal Year Ending 2014 Total Full lime Employees: 236 Total Part lime Employees: 269 Account Description Total #of Full #of Part #of Retirees Code Expenditures lime lime (All Funds) Employees Employees 90108 State Retirement System $2,298,146.00 175 73 5 90158 Police and Fire Retirement $1,507,785.80 52 1 2 90258 Local Pension Fund 90308 Social Security $1,438,907.90 236 269 9 90408 Worker's Compensation $510,851.07 236 269 9 Insurance 90458 Life Insurance 90508 Unemployment Insurance $33,021.23 4 40 90558 Disability Insurance $5,710.86 160 163 6 90608 Hospital and Medical $6,236,164.99 207 18 117 (Dental) Insurance 90708 Union Welfare Benefits $402,534.48 201 12 5 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits $93,232.36 206 128 8 Total $12,526,354.69 Computed Total From Financial $12,526,354.69 Section (comparative purposes only) Page 83 OSC Municipality 470379000000 TOWN OF Southold Energy Costs and Consumption For the Fiscal Year Ending 2014 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $298,185 110,640 gallons Diesel Fuel $587,819 170,755 gallons Fuel Oil $50,200 12,469 gallons Natural Gas $36,388 32,409 cubic feet therms Electricity $355,634 1,813,818 kilowatt-hours Coal tons Page 84 OSC Municipality 470379000000 TOWN OF Southold Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2014 Annual OPEB Cost and Net OPEB Obligation 1. Type of Other Post Employment Benefits Plan Agent Multiple-Employer Defined Benefits 2.Annual Required Contribution(ARC) $6,626,231.00 3. Interest on Net OPEB Obligation $1,042,581.00 4.Adjustment to Annual Required Contribution ($1,507,314.00) 5.Annual OPEB Expense $6,161,498.00 6. Less:Actual Contribution Made $1,498,955.00 7. Increase in Net OPEB Obligation $4,662,543.00 8. Net OPEB Obligation- beginning of year $26,064,516.00 9. Net OPEB Obligation- end of year $30,727,059.00 10. Total Other Post Employment Benefits as reported in Accounts 683 in $30,727,059.00 Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed(Actual Contribution 24.33% Made/Annual OPEB Cost) Funded Status and Funding Process 12.Actuarial Accrued Liability(AAL) $65,881,680.00 13. Less:Actuarial Value of Plan Assets $0.00 14. Unfunded Actuarial Accrued Liability(UAAL) $65,881,680.00 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 0.0000 16.Annual Covered Payroll (of active employees covered by the plan) $14,268,937.00 17. UAAL as Percentage of Annual Covered Payroll 461.71% Other OPEB Information 18. Date of most recent actuarial valuation 01/01/2013 19.Actuarial method used Entry Age 20.Assumed rate of return on investments discount rate 4.00% 21.Amortization period of UAAL(in years) 30.00 Page 85 OSC Municipality 470379000000 CERTIFICATION OF CHIEF FISCAL OFFICER I, Scott Russell , hereby certify that I am the Chief Fiscal Officer of the Supervisor of Town of Southold , and that the information provided in the annual financial report of the Supervisor of Town of Southold , for the fiscal year ended 12/31/2014 , is TRUE and correct to the best of my knowledge and belief. By entering the personal indentification number assigned by the Office of the State Comptroller to me as the Chief Fiscal Officer of the Supervisor of Town of Southold , and adopted by me as my signature for use in conjunction with the filing of the Supervisor of Town of Southold 's annual financial report, I am evidencing my express intent to authenticate my certification of the Supervisor of Town of Southold's annual financial report for the fiscal year ended 12/31/2014 and filed by means of electronic data transmission. John A. Cushman Scott Russell Name of Report Preparer if different Name than Chief Fiscal Officer (631) 765-4333 Supervisor Telephone Number Title 53095 Route 25, Southold, NY 11971 Official Address 04/27/2015 (631) 765-1889 Date of Certification Official Telephone Number Page 86 Municipality Code 470379000000 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2014 (A) GENERAL Account Code Comment Account Code A914 Adjusted figures per John Cushman, Comptroller. Account Code A915 Moved from A863 per email from John Cushman, Comptroller - represents the Fund Balances of two Risk Retention Funds incorporated in the (A) General Fund. With the implementation of GASE 54, these amounts should not have been shown as Restricted Fund Balance in the AUD but rather should have been shown as Assigned Fund Balance—they will be classified in our audited financiE statements that way. Adjusted figures per John Cushman, Comptroller. Account Code A917 Adjusted figures per John Cushman, Comptroller. Account Code A863 Moved to A915 per email from John Cushman, Comptroller - represents the Fund Balances of two Risk Retention Funds incorporated in the (A) General Fund. With the implementation of GASB 54 these amounts should not have been shown as Restricted Fund Balance in the AUD but rather should have been shown as Assigned Fund Balance—they will be classified in our audited financiE statements that way. Account Code A5031 N Per email from John Cushman, Comptroller - The Town will be "closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR) through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. (B) GENERAL TOWN-OUTSIDE VG Account Code Comment Account Code B9999N Per email from John Cushman, Comptroller - The Town will be "closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR) through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. Account Code B914 Moved $400.00 to B915 to properly classify 2014 encumbrances. Account Code B915 Moved $400.00 from B914 to properly classify 2014 encumbrances. (CM) MISCELLANEOUS SPECIAL REV Account Code Comment Account Code CM801: Moved Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the audited financial statements. Section Comment Added CM Fund to the Report to properly show separation of Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the auditec financial statements. (DB) HIGHWAY-PART-TOWN Account Code Comment Account Code DB914 Moved $67,900.92 to DB915 to properly classify 2014 encumbrances. Account Code DB915 Moved $67,900.92 from DB914 to properly classify 2014 encumbrances. Account Code DB9999 Per email from John Cushman, Comptroller - The Town will be "closing" one internal Risk Retention Fund in 2015, which had been established in the later 80's for the Town's self-funded medical plan. In prior years, funding for that Risk Retention Fund came from several operating Funds (A, B,. DB. SR) through Interfund Transfers. The 2015 negative amounts represent the anticipated return of the residual unspent, unneeded funds from that Risk Retention Fund. (SR) REFUSE AND GARBAGE Account Code Comment Account Code SR914 Moved $6297.42 to SR915 to properly classify 2014 encumbrances. Account Code SR915 Moved $6297.42 from SR914 to properly classify 2014 encumbrances. (H) CAPITAL PROJECTS Account Code Comment Account Code H8015 Moved Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the audited financial statements. Page 87 OSC Municipality Code 47C TOWN OF Southold Financial Comments For the Fiscal Year Ending 2014 (H) CAPITAL PROJECTS Section Comment Added CM Fund to the Report to properly show separation of Community Preservation Fund from Capital Projects Fund per John Cushman, Comptroller. This will be reported properly in the auditec financial statements. (W) GENERAL LONG-TERM DEBT Account Code Comment Account Code W683 Per email from John Cushman, Comptroller- the OPEB liability should be shown in our long term debt account group (W) fund - added figure from Supplemental Schedule. Account Code W129 Adjusted for OPEB. Page 88 OSC Municipality Code 47C All Numbers in This Report Have Been Rounded To The Nearest Dollar ANNUAL FINANCIAL REPORT UPDATE DOCUMENT For The TOWN of Southold County of Suffolk For the Fiscal Year Ended 12/31/2014 ************************************************************************************************************************************* AUTHORIZATION ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW: 1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation *** 5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller*** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report*** State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 TOWN OF Southold *** FINANCIAL SECTION *** Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2013 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2014: (A) GENERAL (B) GENERAL TOWN-OUTSIDE VG (CD) SPECIAL GRANT (DB) HIGHWAY-PART-TOWN (H) CAPITAL PROJECTS (K) GENERAL FIXED ASSETS (SF) FIRE PROTECTION (SM) MISCELLANEOUS (SP) PARK (SR) REFUSE AND GARBAGE (SS) SEWER (TA)AGENCY (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 2013 represent data filed by your government with OSC as reviewed and adjusted where necessary. *** SUPPLEMENTAL SECTION *** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule of Time Deposits and Investments 3) Bank Reconciliation 4) Local Government Questionnaire 5) Schedule of Employee and Retiree Benefits 6) Schedule of Energy Costs and Consumption 7) Schedule of Other Post Employment Benefits (OPEB) All numbers in this report will be rounded to the nearest dollar. Page 2 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Balance Sheet n IIIIIIIIIIIIIII �� I��, IIII �I iii III uu�I�u'i iiii��uiu iiii uu i i i��ui i V�i i iii I um uuu Assets Cash 12,118,325 A200 10,787,213 Cash In Time Deposits 4,100,695 A201 4,093,393 Petty Cash 618 A210 561 f4 'rJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJlI"%1'f��%J� %�////, Taxes Receivable, Current 2,614 A250 417 Accounts Receivable 52,740 A380 108,120 f, /1/, vp,i/ (Iii_/'fii,/ /Airi ,l Due From State And Federal Government 470,783 A410 83,768 'rig' 'TI f ' "lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllfrif/////////////////////////////////////////////////////////////////////////////////////f' ''' Due From Other Funds 370,255 A391 884,861 Due From Other Governments 1,042,747 A440 1,026,844 ® fop rr JJ' /(7f1J' 'AJ,7'l 'llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllfl#) �� /ifi) Inventory Of Materials And Supplies 2,562 A445 2,230 ''/, 'rl 'Ill:Ill 71 � .,; Prepaid Expenses 940,805 A480 1,049,439 ® " f JJ7 JJJ' ' /F 1 /fir)!,f! ��1 1n � FFj Page 3 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Balance Sheet IBIRIMillirMillill um iii 119"1"9""iiiiii um i IIIIIVI Accounts Payable 1,042,148 A600 1,432,182 AMOY 41;1',j Due To Other Funds 3,318,512 A630 3,008,510 r; 7 2 ,: r - i� lid 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/J, 7J7�}//1i1A1�flll/ Due To Other Governments 20,644 A631 861 Deferred Inflows of Resources Deferred Inflow of Resources 5,897,508 A691 5,015,873 ra "4)� *if ,)/.�1 *-11,fffffffffffffffffffffffffffffff/Jr, 110 Fund Balance Not in Spendable Form 943,367 A806 1,051,668 , 41/1/," i11R,!> fffO 1( �i7�1J �� JJJJ�fIf Insurance Reserve 1,327,758 A863 949,338 Assigned Appropriated Fund Balance 2,775,000 A914 2,995,954 Unassigned Fund Balance 3,777,206 A917 3,582,460 ® /�td7 9, . �1J�7fitl'i D i��4),,/,'//,�� iXi7J Al �� ' ' / i�� ' iilll/ iii/// �'/ /�� / ;�(,®, 'r�� 11� ' ii �� /i%,��//ilii//://./% ! / m%�% /% ,/ / iii/(�/�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//�//i/i /�o�' Page 4 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation 1 1ZITS o of uu� �1��I�u uiiii iiii��uiu iiii uu i i i��ui i V�i i li�u i�i I diiiiV I�u i��um i�I�u uiiii mm�i IIIIV Revenues Real Property Taxes 22,215,752 A1001 23,042,527 Other Payments In Lieu of Taxes 32,727 A1081 34,435 Interest& Penalties On Real Prop Taxes 55,945 A1090 55,705 71 Fir 771 Non Prop Tax Dist By County 885,473 A1120 885,473 'M' Treasurer Treasurer Fees 825 A1230 944 Clerk Fees 6,513 A1255 9,159 Other General Departmental Income 7,485 A1289 1,669 Police Fees 5,715 A1520 4,686 Other Public Safety Departmental Income 1,773 A1589 417 Charges-Programs For The Aging 186,008 A1972 204,712 Park And Recreational Charges 112,874 A2001 123,071 Special Recreational Facility Charges 6,175 A2025 120,543 Other Home&Community Services Income 44,245 A2189 41,595 p,rir General Services, Inter Government 221,207 A2210 242,195 Programs For Aging,Other Govts 60,672 A2351 76,105 Interest And Earnings 44,738 A2401 38,701 Rental of Real Property 173,324 A2410 183,018 /111"%iri,7aii41 Bingo Licenses 705 A2540 618 Dog Licenses 8,173 A2544 7,432 Permits,Other 390,175 A2590 315,779 Fines And Forfeited Bail 206,738 A2610 168,148 Forfeitures of Deposits 2,275 A2620 825 Sales of Scrap& Excess Materials 8,267 A2650 5,009 Sales, Other 80 A2655 40 Sales of Real Property 15,555 A2660 Insurance Recoveries 306,787 A2680 143,784 Reimbursement of Medicare Part D Exp 68,718 A2700 59,457 Refunds of Prior Year's Expenditures 6,396 A2701 35,115 Gifts And Donations 16,235 A2705 12,101 Employees Contributions 143,719 A2709 131,991 Unclassified(specify) 3,370 A2770 555 � ��y�a(�r�//��(��% ��/%��/i�!/ ��/'/ !/%°� �/J,JlrD I,JD� �1'J i//�JJ� j�� St Aid,Mortgage Tax 1,142,523 A3005 1,218,596 St Aid-Other(specify) 145,775 A3089 54,723 St Aid,Youth Programs 19,467 A3820 20,500 Page 5 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation uu Iu uiiii iiiiuiu iiii uu i i iui i Vi i li�u i�i I 218131 i��Iluo mei I�u uiiii mm�i IIIIV Revenues Fed Aid Other Public Safety 9,226 A4389 19,247 Fed Aid,Transp Cap Proj A4597 43,921 Fed Aid, Programs For Aging 119,000 A4772 111,743 Fed Aid, Disaster Assistance 125,365 A4785 13,285 Fed Aid,Other Home&Community Cap 5,000 A4997 6,481 /IffJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ ff Interfund Transfers 4,262,410 A5031 4,229,705 Tif illff if//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////0411 K/1 Page 6 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation I� i 1 g�� mio mio mil-: IIIIIV,.�,. 'i��i I� um'� i��i VIII m-,�l uu l i uuu uu uu i i m i i i i uum i l l uuuu V m ai uuu I��u Viii uum m i IIIIV Expenditures Legislative Board, Pers Sery 130,192 A10101 135,220 Legislative Board, Contr Expend 95,955 A10104 187,279 i, / ��!/,��%!/off'/ lir��i i/i//�i/�� ii iri//��- �'® 111,, e /%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/,4/7lll'��/;/' / Municipal Court, Pers Sery 443,830 A11101 408,103 Municipal Court, Equip&Cap Outlay 1,073 A11102 729 Municipal Court,Contr Expend 63,084 A11104 62,306 Supervisor,pers Sery 221,843 A12201 233,869 Supervisor,equip&Cap Outlay A12202 376 Supervisor,contr Expend 3,127 A12204 3,513 ® / r//�� /// ///; 7111111111111111111111111111f112 Dir of Finance, Pers Sery 403,803 A13101 418,678 Dir of Finance, Equip&Cap Outlay 95 A13102 Dir of Finance,Contr Expend 14,302 A13104 32,430 ® 'fir'Ja v� A' /%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/ /,'%///, Auditor, Contr Expend 95,750 A13204 130,950 ® if ,, fffffffffffffffffffffffffffffff Tax Collection,pers Sery 98,869 A13301 98,527 Tax Collection,equip&Cap Outlay 130 A13302 Tax Collection,contr Expend 22,889 A13304 19,458 Assessment, Pers Sery 331,862 A13551 401,634 Assessment, Equip&Cap Outlay 2,321 A13552 Assessment,Contr Expend 28,656 A13554 21,098 /'r/ %/,1. )',7 riff /i/(, %% %� Clerk,pers Sery 395,109 A14101 431,037 Clerk,equip&Cap Outlay A14102 290 Clerk,contr Expend 19,645 A14104 20,630 Law, Pers Sery 364,251 A14201 382,066 Law, Equip&Cap Outlay A14202 Law,Contr Expend 42,512 A14204 51,719 ® ri�� / ffffffffffffffffffffffffffffffff / Engineer, Pers Sery 159,723 A14401 165,770 Engineer, Equip&Cap Outlay 537 A14402 340 Engineer, Contr Expend 4,418 A14404 8,200 ® /11 /q,/, JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJigiff'��/ l Records Mgmt, PerS.SerV. 80,886 A14601 79,382 Records Mgmt, Equip&Cap Outlay A14602 21,508 Records Mgmt,Contr Expend 3,711 A14604 1,456 ® frlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll �� ,'%///, Public Works Admin, Pers Sery 140,000 A14901 169,955 Public Works Admin,Contr Expend 430 A14904 325 ®, / r/ / . /!iia / frill i i/ .,/) (/ fir�fffffffffffffffffffffffffffffff Buildings, Pers Sery 680,954 A16201 795,113 Buildings, Equip&Cap Outlay 29,123 A16202 73,989 Page 7 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation m I�� 1 ��I�� mm mii-: IIIIIV,.�,. 'i��i I� um� i��i VIII m-,�� uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu I��u Viii uum m i IIIIV IMIll Expenditures Buildings, Contr Expend 481,741 A16204 473,324 Central Garage, Equip&Cap Outlay A16402 Central Garage, Contr Expend 16,706 A16404 23,477 "iii/ �// / / Central Print&Mail, Equip&Cap Outlay 50,930 A16702 45,180 Central Print&Mail,contr Expend 32,528 A16704 35,686 j*IfiT � lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll //////////////////////////////////////////////////////////////////////////////////////////% � Central Data Process, Pers Sery 195,913 A16801 205,874 Central Data Process&Cap Outlay 6,342 A16802 21,815 Central Data Process, Contr Expend 292,123 A16804 279,022 iii/ /�%�7 Unallocated Insurance, Contr Expend 359,518 A19104 361,974 Municipal Assn Dues,Contr Expend 1,650 A19204 1,650 Payment of Mta Payroll Tax,contr Expend 44,887 A19804 47,075 Other General Government, Pers Sery 97,541 A19891 100,999 Other Gen Govt Support, Equip&Cap Outlay 4,315 A19892 12,443 Other Gen Govt Support,Contr Expend 535 A19894 578 //"/10/ 1/7/// a�/iii/JI 17111111111111111111111111111f�/r ;/, Public Safety Comm Sys, Pers Sery 828,907 A30201 861,535 Public Safety Comm Sys, Equip&Cap Outlay 93,155 A30202 63,186 Public Safety Comm Sys, Contr Expend/ 29,9159 A30204 35,439 ®• / a � lffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff lll�J �� Police, Pers Sery 7,458,907 A31201 7,480,745 Police, Equip&Cap Outlay 227,761 A31202 252,032 Police,Contr Expend 429,308 A31204 426,273 (/// W 171 1 Traffic Control, Equip&Cap Outlay A33102 Traffic Control, Contr Expen 11,545 A33104 12,328 Fire, Contr Expend 77 A34104 77 Control of Animals,Contr Expend 214,845 A35104 217,484 Examining Boards, Pers Sery 7,668 A36101 6,567 Examining Boards,Contr Expend 6,377 A36104 6,608 /1f-'273i'. J////// J / w/ "MA Civil Defense, Contr Expend 478 A36404 1,408 rjv Page 8 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation INIF 211Viii uum m i IIIIV Expenditures Public Health, Contr Expend 300 A40104 300 /r// Narcotic Guid Council,Contr Expend 33,000 A42104 33,000 ® ��l `JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ�111�Jl�f�ll��6%f/� Street Admin, Pers Sery 300,366 A50101 311,832 Street Lighting, Pers Sery 61,279 A51821 62,787 Street Lighting, Equip&Cap Outlay 432 A51822 Street Lighting, Contr Expend 122,188 A51824 113,815 fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ' ffffffffffffffffffffffffffffffff � Off-Street Parking, Contr Expend 11,447 A56504 492 r, /-��r�/�/"primo/,� /�ir��//// �,�/ iii r 1/11 1i Publicity, Contr Expend 30,000 A64104 40,000 4111( Programs For Aging, Pers Sery 960,879 A67721 974,951 Programs For Aging, Equip&Cap Outlay 2,590 A67722 2,400 Programs For Aging,Contr Expend 237,757 A67724 262,479 / ,//: /;®//, v J J Ayr JDDJf�� Recreation Admini, Pers Sery 80,461 A70201 84,772 Recreation Admini, Equip&Cap Outlay A70202 489 Recreation Admini,Contr Expend 95,744 A70204 104,245 ''r.!,/a %' ;'% %�/ / /i-71/ Special Rec Facility, Pers Sery 90,176 A71801 77,569 Special Rec Facility, Contr Expend 5,401 A71804 6,365 ( -w%! //)1 Youth Prog,Contr Expend 1,627 A73104 2,496 Historian, Pers Sery 18,387 A75101 18,755 /11111, JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ � i�� /,1%//, Historical Property, Pers Sery 5,558 A75201 4,000 Historical Property,Contr Expend 267 A75204 17 Celebrations, Contr Expend 851 A75504 1,000 (1,4i 'r �l''� ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff /%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%/' Environmental Control, Pers Sery 190,418 A80901 191,614 Environmental Control, Equip&Cap Outlay A80902 310 Environmental Control, Contr Expend 21,740 A80904 42,778 f ��i��i�//�i(j Shade Tree, Pers Sery 1,647 A85601 1,680 Shade Tree, Contr Expend 4,927 A85604 6,207 � '1//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////% ///////////////////////////////////////////////////////////////////////////////////////////////////%,/ Page 9 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Results of Operation uu l mil i MIIF 18311111111111111 3 mVim I Expenditures Conservation, Equip&Cap Outlay A87102 130 Conservation, Contr Expend 1,569 A87104 1,627 `JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ)3i,,%%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%��/ Fish And Game,Contr Expend 30,000 A87204 30,000 //�� fill ,%i /,oci� ��llJll/,' ffffffffffffffffffffffffffffffff1il/,//ll//// Cemetery, Contr Expend 6 A88104 6 Misc Home&Comm Serv, Pers Sery 153,138 A89891 80,294 Misc Home&Comm Serv, Equip&Cap Outlay A89892 Misc Home&Comm Serv, Contr Expend 289 A89894 { 3 / /lr, �y 1(l fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff I%�lllllllllllllllllllllllllllllll rr 4 State Retirement System 1,417,146 A90108 1,311,397 Police&Firemen Retirement, Empl Bnfts 1,920,931 A90158 1,507,786 Social Security, Employer Cont 928,985 A90308 968,775 Worker's Compensation, Empl Bnfts 222,968 A90408 231,233 Unemployment Insurance, Empl Bnfts 23,651 A90508 17,266 Disability Insurance, Empl Bnfts 290,267 A90558 302,664 Hospital&Medical(dental)Ins, Empl Bnft 5,454,189 A90608 5,911,354 Other Employee Benefits(spec) 45,881 A90898 71,715 Debt Principal,Serial Bonds 503,400 A97106 513,400 Debt Principal, Bond Anticipation Notes 152,000 A97306 62,980 '7(r/sr( �1711 ffffffffffffffffffffffffffffffl Debt Interest, Serial Bonds 172,018 A97107 158,560 Debt Interest, Bond Anticipation Notes 1,430 A97307 643 (1/,/z ` J 'lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllJlJ /7) Transfers,Other Funds 2,707,553 A99019 3,064,993 J Alf r, i. TIM )w/://e7i/pi1!JfjlJlfll9'lJ1, l4fffiff 7A Page 10 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Analysis of Changes in Fund Balance Ea lain i��" diiiiV I�u i��um i�I�u �u�i MIK I um I i i uuu uu I"'i um Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 8,831,522 A8021 8,823,312 Restated Fund Balance-Beg of Year 8,831,522 A8022 8,823,312 ADD-REVENUES AND OTHER SOURCES 31,067,407 31,664,009 DEDUCT-EXPENDITURES AND OTHER USES 31,075,617 31,907,899 Fund Balance-End of Year 8,823,312 A8029 8,579,421 Page 11 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Budget Summary Estimated Revenues Est Rev-Real Property Taxes 23,042,527 A1049N 23,191,122 Est Rev-Real Property Tax Items 88,000 A1099N 90,000 Est Rev-Non Property Tax Items 885,473 A1199N 1,019,873 Est Rev-Departmental Income 356,600 A1299N 368,900 Est Rev-Intergovernmental Charges 467,569 A2399N 497,577 Est Rev-Use of Money And Property 256,000 A2499N 236,000 Est Rev-Licenses And Permits 318,720 A2599N 276,535 Est Rev-Fines And Forfeitures 185,500 A2649N 185,500 Est Rev-Sale of Prop And Comp For Loss 144,625 A2699N 81,000 Est Rev-Miscellaneous Local Sources 158,665 A2799N 32,175 Est Rev-State Aid 1,112,500 A3099N 1,120,500 Est Rev-Federal Aid 7,500 A4099N 12,500 '®'? ° 111 ' /' '° 1i///�»J)JJ ///////// Estimated-Interfund Transfer 4,283,381 A5031 N -63,000 Appropriated Fund Balance 2,775,000 A599N 3,505,000 r® 2)± "/', f J //// `m ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff iDir///////A ®' A °q I��'''ill® ' ' f //G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G% //// f//////////A Page 12 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (A)GENERAL Budget Summary Appropriations App-General Government Support 7,317,950 A1999N 6,843,135 App-Public Safety 9,925,069 A3999N 10,325,845 App-Health 34,800 A4999N 34,800 App-Transportation 514,748 A5999N 529,900 App-Economic Assistance And Opportunity 1,359,350 A6999N 1,500,610 App-Culture And Recreation 327,210 A7999N 324,510 App-Home And Community Services 385,841 A8999N 399,943 App-Employee Benefits 10,426,324 A9199N 9,095,732 App-Debt Service 796,400 A9899N 858,700 App-Interfund Transfer 2,994,368 A9999N 640,507 Page 13 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet ignir uu�I�u'i iiiil�uiu iiii uu i i i�ui i V�i i iii I um uuu Assets Cash In Time Deposits 813,901 B201 1,011,311 �9 11 �J rJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJI�I� ��%//D//0/�%!O//O!!!!! Accounts Receivable 146,541 B380 156,019 11 Due From State And Federal Government 15,669 B410 62,863 /'r/J '1 .4( i ��'lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll �� % Due From Other Funds 237,575 B391 154,823 0j, o / V/ Prepaid Expenses 46,908 B480 71,735 Page 14 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Balance Sheet igoilismewilliiii M l I lulu 111111 m a: VIII�u IIIIIVI Accounts Payable VIII 9,981 B600 18,338 11-?fir/ �� i' :1//1 it �h,� ''��, k`1,rrrrrr r .; ; } �((i''"f � r ,, i��i,�� Tii7lDTi�l,%////��MM�� f im Due To Other Funds B630 ®, (f 'i/ '' '/ � � � ' �Ja��JJ � fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffAffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff J. J» /% Deferred Inflows of Resources Deferred Inflow of Resources 231,174 B691 100,379 If; fi J�J'IJ, -( (Jr, ,.// ,,W 11 11l/, '�/, '' ';.///////, �'f%/�/./ �,� /�_/ 4/ / iii Fund Balance Not in Spendable Form 46,908 B806 71,735 Itif q1 C " ifir41 fU.,fr//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////A ,//////////////////////////////////////////////////////////////////////////////////////////////////////%ir Assigned Appropriated Fund Balance 200,000 B914 570,400 Assigned Unappropriated Fund Balance 772,531 B915 695,900 ® � f 4 °ffffffffffffffffffffffffffffffffffffffffffffffffff((: / 'IA/S '� , Miff if/7'i 1;; 1r11ii,�, , .fiffrr ! f %%a /% cf/fi/ A /Zl Page 15 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Results of Operation � uu�I�u uiiii iiii��uiu iiii uu i i i�ui i V�i i li�u i�i I diiiiV I�u i��um 1 mei I�u uiiii mm�i IIIIV (Revenues Real Property Taxes 864,689 B1001 669,307 Other Payments In Lieu of Taxes 1,342 B1081 1,053 Interest& Penalties On Real Prop Taxes 17 B1090 15 Franchises 568,005 B1170 612,931 Other General Departmental Income 8,460 B1289 8,550 Safety Inspection Fees 530,612 B1560 567,705 Public Health Fees 14,496 B1601 17,254 Zoning Fees 79,750 B2110 107,000 Planning Board Fees 47,700 B2115 131,999 / '',(?iso % / ,r�i //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// T� l�' "1 7�1JJJrlrlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ��/ � % ' Interest And Earnings 3,496 B2401 3,013 'ri/ti i 7//7T4f Permits,Other 10,700 B2590 10,850 ,i�. vw//l I() /////////fr�� St Aid,State Revenue Sharing 88,328 B3001 88,328 St Aid, Planning Studies 15,669 B3902 60,551 Page 16 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Results of Operation mii-: IIIIIV,.�,. 'i��i I� uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu I��u Viii uum m i IIIIV IENIF Expenditures Law,Contr Expend 15,299 B14204 22,975 Payment of Mta Payroll Tax, Contr Expend 3,886 B19804 4,040 r ' j; f Safety Inspection, Pers Sery 496,112 B36201 535,809 Safety Inspection, Equip&Cap Outlay 361 B36202 Safety Inspection, Contr Expend 14,674 B36204 13,769 �o //, ® /� �' i' ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl�JJJI lllllllllllllllllllllllllllllll //A Misc Public Safety, Pers Sery 561 B39891 570 „ �i�r iv. %.!�"/�/�� ® / �/G1 7.111 � fffffffffffffffffffffffffffffffffffffffffffffffffffffff� ® 1lJJ/,IJJJJ� IJJ J��` i,/,i��% i%////%//// Zoning, Pers Sery 151,131 B80101 157,837 Zoning, Equip&Cap Outlay 200 B80102 Zoning,Contr Expend 14,499 B80104 13,716 9/(71 Planning,Planning, Pers Sery 487,218 B80201 500,011 Planning, Equip&Cap Outlay B80202 385 Planning,Contr Expend 37,034 B80204 44,193 If, JJJJ State Retirement, Empl Bnfts 188,799 B90108 176,910 Social Security, Empl Bnfts 87,233 B90308 90,778 Worker's Compensation, Empl Bnfts 11,300 B90408 11,719 Unemployment Insurance, Empl Bnfts 1,594 B90508 Disability Insurance, Empl Bnfts 27,917 B90558 28,793 Other Employee Benefits(spec) 18,352 B90898 6,147 ',, 9/ ///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// i, ,,///////////////////////////////////////////////////////////////////////////////////////1%/1/111 -ri-')//)4r Transfers,Other Funds 363,004 B99019 352,306 -rtizmtv;if ;75 /-7/A /, )w/:// ' �� %°,� / f17)1 Page 17 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Analysis of Changes in Fund Balance aIIIIIVI diiiiV I�u i��um i�I�u I"'i Ea I um I i i uuu uu IK Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 705,349 B8021 1,019,439 Restated Fund Balance-Beg of Year 705,349 B8022 1,019,439 ADD-REVENUES AND OTHER SOURCES 2,233,264 2,278,556 DEDUCT-EXPENDITURES AND OTHER USES 1,919,175 1,959,959 Fund Balance-End of Year 1,019,439 B8029 1,338,036 Page 18 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Budget Summary Estimated Revenues Est Rev-Real Property Taxes 669,307 B1049N 292,716 Est Rev-Real Property Tax Items 1,390 B1099N 1,020 Est Rev-Non Property Tax Items 525,000 B1199N 565,000 Est Rev-Departmental Income 647,150 B1299N 670,150 Est Rev-Use of Money And Property 2,500 B2499N 2,500 Est Rev-Licenses And Permits 11,200 B2599N 11,200 Est Rev-State Aid 115,000 B3099N 88,000 f " ////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////*Air/ /1 }��111f Appropriated Fund Balance 200,000 B599N 570,000 ® `/!f 1E'/711fff//Gr %/// 4i 1/////A Page 19 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (B)GENERAL TOWN-OUTSIDE VG Budget Summary 7114:1114"°'"' I1211122123 74:1117""" Appropriations App-General Government Support 105,300 B1999N 85,500 App-Public Safety 602,370 B3999N 631,970 App-Home And Community Services 801,264 B8999N 794,064 App-Employee Benefits 368,950 B9199N 725,472 App-Interfund Transfer 293,663 B9999N -36,420 Page 20 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Balance Sheet uu Iu'i iiiiuiu iiii uu i i iui i Vi i iii I um uuu Assets Due From State And Federal Government CD410 43,145 �r/4 '11c(71///i ''llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�� Due From Other Funds 16,150 CD391 Page 21 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Balance Sheet m a: IIIIIV,. m- umu l lulu 317011"9"" VIII�u E IIIIIVI Accounts Payable VIII 16,150 CD600 35,145 ti/ //��;��r� Due To Other Funds CD630 8,000 Fund Balance Other Restricted Fund Balance CD899 I®'", ((NF1 Wig 19�' �1 ig 'i aer ��llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllX// ,/i�ii�°�� ii%,fifr iiif////////////////////////////////////////////////////////////////////////////////////////////////////////////%�('�///�; Page 22 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Results of Operation uu Iu uiiii iiiiuiu iiii uu i i iui i Vi i li�u i�i I EiSE uiiii mm�i IIIIV (Revenues Refunds of Prior Year's Expenditures CD2701 /11'141f ii ; /%��/viii /�/ ��///" ® / `"11�1i1f //C i11��1�J ) j��1 �llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�/ Fed Aid,Community Development Act 28,435 CD4910 140,593 �/jf��4°i1�11��ffffffffffffffffffffffffffffff�� Page 23 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Results of Operation 21311211113311, uum i l i uuuu V m ai uuu Iu Viii uum m i IIIIV Expenditures Prov of Public Service,Contr Expen 29,087 CD86764 140,593 ,�//e;�%��%®i !��/�'��/1%/ ii r�'r 44/51 ,4r n �D1� JJIl �//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 1�,, /////////////////////////////////////////////////////////////////////////////////////////// Page 24 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (CD)SPECIAL GRANT Analysis of Changes in Fund Balance i233131 E Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 652 CD8021 Restated Fund Balance-Beg of Year 652 CD8022 ADD-REVENUES AND OTHER SOURCES 28,435 140,593 DEDUCT-EXPENDITURES AND OTHER USES 29,087 140,593 Fund Balance-End of Year CD8029 Page 25 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Balance Sheet ignir uu�I�u'i iiiiluiu iiii uu i i i�ui i V�i i iii I um uuu Assets Cash In Time Deposits 1,261,004 DB201 667,341 fJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ)� �>�� Accounts Receivable DB380 253 Due From State And Federal Government 29,766 DB410 260,034 / r!��//, % '//% 7'4(,'!� ''%<// Due From Other Funds 1,298,810 DB391 1,063,265 ® �p r JJ®1 1I 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 f/IJ P!/r, j9/��/J/ % %/////, Prepaid Expenses 104,291 DB480 165,309 '° "741-"(. ''1'l'ff/llllllllllllllllllllllllllllllllllllllllllllllllllllll i �� % Page 26 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Balance Sheet imismiemillill IIMIBMillir 31701"I �o i VVIVI Accounts Payable 159,468 DB600 80,001 / ((i �, /air �,� MI' � �� i ,{��:��„!�� ,�mm r ; .f,rai�ii,�� i7 ��JO Due To Other Funds 34,427 DB630 31,735 160 Due To Other Governments 62,256 DB631 i�” -iir i,%i r ii it/joi % %�� ,, ir��,. Y®' = ; f ' i�� '','//,'iffffffffffffffffffffffffffffffffffffffff f ''w,11/"/ lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllTff M Deferred Inflows of Resources Deferred Inflow of Resources 1,213,781 DB691 1,001,177 IIP, �'/4(474- 74 (( % �1 ',/ / 'irr i, 111111111111111111111111111111111111111111111�� li f Fund Balance Not in Spendable Form 104,291 DB806 165,309 t, qi - fiWW1( Affilf=111111111111111 Assigned Appropriated Fund Balance 500,650 DB914 528,541 Assigned Unappropriated Fund Balance 618,999 DB915 349,279 l ® 'IJ'°'(///11/ 1111 // AIM* 7 " :/ J®I'r' 1I !/ °'ff')'.iir/ (/i/ / %i % ' ''/ / j Page 27 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Results of Operation uu�I�u uiiii iiiiuiu iiii uu i i iui i V�i i li�u i�i I diiiiV I�u ium i�I�u uiiii mm�i IIIIV Revenues Real Property Taxes 4,935,817 DB1001 4,719,206 Other Payments In Lieu of Taxes 7,653 DB1081 7,423 Interest& Penalties On Real Prop Taxes 96 DB1090 109 rffi Misc Revenue From Other Govt 20,240 DB2389 �� r /, �' �� illlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll tic�� Interest And Earnings 9,778 DB2401 7,927 � �� /% �.r�i/i, �ai�/�/ %/ �iii ire /� // f 1 %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% Permits,Other 17,808 DB2590 20,821 AffiJir '17A Sales of Scrap& Excess Materials 5,621 DB2650 32,127 Insurance Recoveries DB2680 1,054/ ® l 1(� l f� i� `�� r� //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////1/l fffffffffffffffffffffffffffffffffffffffffffffffff Refunds of Prior Year's Expenditures -5 DB2701 /1T��i��(ii�; % /%riii,��a/�//��///.( St Aid,Consolidated Highway Aid 422,755 DB3501 389,982 St Aid Emergency Disaster Assistance 123 DB3960 1,223 f �`r 4 Fed Aid, Emergency Disaster Assistance 176,046 DB4960 12,735 ® "� �llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ///////////////////////////////////////////////////////////////////////////////////////////// 11 ?,r/%��//��//��,!�%r�%%��%/!o i,/��v/iii // �i�so�j 9'® 1/I,JJ 1111 ;' , i,J ��Jff Interfund Transfers 95,000 DB5031 23,754 r1ff flar , 1 1'/ °iff i''////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////"Tr/////////////////////////////////////////////////////////////////////////////////'tefill Page 28 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Results of Operation uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai EMI Viii uum m i IIIIV Expenditures Administration-Contractual 30 DB17104 62 �® � 1; lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll //////////////////////////////////////////////////////////////////////////////////////////////////////////// Payment of Mta Payroll Tax, Contr Expend 6,800 DB19804 7,153 ; r // i, l ° ' 17 /7J Maint of Streets, Pers Sery 1,462,753 DB51101 1,478,199 Maint of Streets,Contr Expend 485,870 DB51104 484,823 /1/I 1ii��/(�//�/%�, /,iyr/�� ijp�/��b//////////////////////////////////////////////////////////////////////////////////////��, �i� iii 9'® ��1 � �% "111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/III i, J° YJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJiff- f Perm Improve Highway, Equip&Cap Outlay 422,755 DB51122 389,982 1(1(// /' /fi / r / /r/ i"; Maint of Bridges, Contr Expend 8,500 DB51204 /1 '//!FEW �,/iii �/ ��i1 r1J� 1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/ a �� Machinery, Pers Sery 283,607 DB51301 341,300 Machinery, Equip&Cap Outlay DB51302 106,966 Machinery,Contr Expend 167,705 DB51304 167,021 /1/416 j ,i// %�'/ii/ iii/i/.�. � ��% lllllllllllllllllllllllllllllllllllllllllllll ffG Brush And Weeds, Pers Sery 118,180 DB51401 94,487 Brush And Weeds, Equip&Cap Outlay 200 DB51402 694 Brush And Weeds, Contr Expend 106,191 DB51404 69,857 Snow Removal, Pers Sery 174,349 DB51421 183,111 Snow Removal, Equip&Cap Outlay DB51422 808 Snow Removal, Contr Expend 169,382 DB51424 220,122 1 'JJJJI'JJJJ 'I JJ JJJJJ f111( 3'311 State Retirement, Empl Bnfts 470,126 DB90108 414,303 Social Security, Empl Bnfts 153,805 DB90308 158,374 Worker's Compensation, Empl Bnfts 149,672 DB90408 155,220 Disability Insurance, Empl Bnfts 59,060 DB90558 61,688 Debt Principal,Serial Bonds 70,000 DB97106 70,000 Debt Principal, Bond Anticipation Notes 74,000 DB97306 53,000 , Iifif 1411 Debt Interest, Serial Bonds 24,976 DB97107 23,713 Debt Interest, Bond Anticipation Notes 1,305 DB97307 861 /1/,' / Page 29 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Results of Operation uu i um uu uu i i m i i i i uum i l l uuuu V m ai uuu Iu Viii uum m i IIIIV Other Uses Transfers,Other Funds 1,221,202 DB99019 915,397 ® 1JJJJ� �� x` %%llllllllllllllllllllllllllllll /9/,, % i, ®' '"��f,'ri%'��&1r "�ilii ��//�%��%®i i!��'��/1%/ �� i /i�.' �11n �D1� JJIl ///1,, %% Page 30 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Analysis of Changes in Fund Balance aIIIIIVI diiiiV I�u i��um i�I�u I"'i Ea I um I i i uuu uu IK Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,163,445 DB8021 1,223,909 Restated Fund Balance-Beg of Year 1,163,445 DB8022 1,223,909 ADD-REVENUES AND OTHER SOURCES 5,690,932 5,216,361 DEDUCT-EXPENDITURES AND OTHER USES 5,630,467 5,397,141 Fund Balance-End of Year 1,223,909 DB8029 1,043,134 Page 31 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Budget Summary 7114:1114"°'"' I121112223 74:1117"""' Estimated Revenues Est Rev-Real Property Taxes 4,719,206 DB1049N 4,641,266 Est Rev-Real Property Tax Items 7,700 DB1099N 7,700 Est Rev-Use of Money And Property 9,500 DB2499N 9,500 Est Rev-Licenses And Permits 10,000 DB2599N 10,000 Est Rev-Sale of Prop And Comp For Loss 2,000 DB2699N 1,500 Est Rev-State Aid 421,100 DB3099N 420,619 1 / f 11 'r // /i}rr;fit///////A Appropriated Fund Balance 500,650 DB599N 460,640 Page 32 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (DB)HIGHWAY-PART-TOWN Budget Summary 2112111122Kiiiiiiiik 2:2111122 12213 211I12"""' Appropriations App-Transportation 3,565,650 DB5999N 3,659,637 App-Employee Benefits 889,500 DB9199N 1,829,000 App-Debt Service 148,020 DB9899N 225,790 Interfund Transfers 1,066,986 DB9999N -163,202 "'® �� f ��1�A�1`'°°IIIII /a�� Page 33 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Balance Sheet n IIIIIIIIIIIIIII �� IIII �I iii III uu�I�u'i iiii��uiu ilii uu i i i��ui i V�i i iii I um uuu Assets Cash In Time Deposits 10,144,144 H201 12,693,142 'fir/, /14/ //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////��'� q� '/iqr r��i��/��i%'��'� �'® "rJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ7J ��i19I1 %�llllll, Accounts Receivable 37,473 H380 42,160 Due From State And Federal Government 295,362 H410 561,058 ® ° '1 .w; , ig f' /'7 77 ' Due From Other Funds 331,147 H391 355,262 f , r rJJ, ,/(. r 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/IJ,litif �f/�!'° Due From Other Governments 758,601 H440 572,654 f ''� //®' ��i ,/( 7/!e, /,. .;,ter, /°�; '/�'.%�f ® �� r�r JJ®11 ��IJ, f �/ 'l �'lllllllllllllllllllllllllllllll�lll'�lllllllllllllll�lllljlllllll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��ll��lll�lfr�l��ll7/lf`��% � �'lf/r,� ® i q'�"741-1r. ®f�J 1l r)!is � �lJ�J1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111J11DJ�AW/ii''�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIif / Page 34 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Balance Sheet miiiimovewilliiii �Il SI 31700111,P1" Eff Accounts PayableVIII y VIII �1 275,379 H600 491,718 $? / ((I �, /it it �,� -,If �,� � ��, }�i�" m. " r ; .f,, i�� if�JT/ Retained Percentages-Contracts Payable H605 Bond Anticipation Notes Payable 1,523,000 H626 2,959,000 ? / (("( '/✓fir// �� if �r�.� „� (�///:(��, �,, lt', 4 ..((rail°,; iii ��if"MI fffffffffffffffffffffffffffffffffffffffffffl Due To Other Funds 161,590 H630 587,828 Deferred Inflows of Resources Deferred Inflow of Resources H691 Fund Balance Assigned Appropriated Fund Balance 1,810,832 H914 8,518,169 Assigned Unappropriated Fund Balance 7,795,927 H915 1,667,561 a ��f 4f ,r �/'�A/ fffffffffffffffffffffffffffffff //, ;/�,®, '�� "A) 1 r' 'ff7v ii%fii iii//:/i.1% ! ill', ,''% /�(��% �l. ir%lr Page 35 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Results of Operation uu�I�u uiiii iiiiuiu iiii uu i i iui i V�i i li�u i�i I EiSE uiiii mm�i IIIIV Revenues Misc Revenue, Other Govts 5,062,511 H2389 6,050,757 Interest And Earnings 18,037 H2401 20,389 Tic/117 7` 4441 1 ////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////)` /////////////////////////////////////////////////////////////////////////////////////////////'/ Ai��,' Refunds of Prior Year's Expenditures 55 H2701 / �� i�'//��(��% ' /%��iii ��a/ f; /% St Aid-Other Home And Community Service 678,225 H3989 134,410 ® / llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll /21 .r.JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ� / Fed Aid-Cap Projects 953,591 H4097 2,491,750 Fed Aid, Emergency Disaster Assistance H4960 110,496 Fed Aid,Other Home&Community Cap H4997 1,652,332 /1// err/ ,./Jr f i A Interfund Transfers 610,694 H5031 369,288 Bans Redeemed From Appropriations 451,000 H5731 326,395 T/' Offirif ''112111 f °°ill11/f ifl///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////%AEff///////////////////////////////////////////////////////////////////////////Sr Page 36 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Results of Operation uu l i uuu uu uu i i m i i i i uum i l l uuuu V m ai uuu Iu Viii uum m i IIIIV Expenditures General Govt, Equip&Cap Outlay 158,605 H19972 517,312 f/I/® /1/l ''(J1j'a�J��i1»J��g��Y1��`/ �lff ffffffffffffffffffffffffffff/��J�/�/��(�/ /'/jam //// %//J/ jjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj�� /%// Public Safety Cap Proj 185,753 H30972 21,354 r� Of . �� Alf Perm Improve Highway, Equip&Cap Outlay 827,712 H51122 768,948 'J®.1'Jr/ .I f 5�9J�/�Jl/�� /�� fir® 'EV Economic Dev, Equip&Cap Outlay 26,227 H64972 29,111 /1/- 2(i !!%, ; rip w f f "J/417 f 71/ Sanitation, Equip&Cap Outlay H87972 7(/,' Misc Home&Comm Serv, Equip&Cap Outlay 3,986,448�i H89892 6,8900,1110011 JJJ // /lr, 11 ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff/J,fig ffffffffffffffffffffffffff 1 //�JJ�/1�JJJJ, !Jr frA Debt Principal,Serial Bonds 1,282,300 H97106 1,297,300 fir® 1/, Yrififf ,o I11111111111111111111111111;Pr � Debt Interest, Serial Bonds 1,095,689 H97107 1,052,202 Debt Interest, Bond Anticipation Notes 198 H97307 518 -r//)//)4r'/ rrf „�� / r r/ ,o'' ��J / �J�l�� ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff%��° /�lllllllllllllllllllllllllllllllllllllllll��, � Transfers,Other Funds 70,000 H99019 ® ®" lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllair/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/ /// ®' "�ilii /�//e;�%��%®i�!��"�f�/1%/ � ,;�-�;" �"r� / �1, i 1�D1F Y,"///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////� /J,i, ////////////////////////////////////////////////////////////////////////////////111(;', Page 37 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (H)CAPITAL PROJECTS Analysis of Changes in Fund Balance iii I�i��" iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 9,465,578 H8021 9,606,758 Restated Fund Balance-Beg of Year 9,465,578 H8022 9,606,758 ADD-REVENUES AND OTHER SOURCES 7,774,112 11,155,817 DEDUCT-EXPENDITURES AND OTHER USES 7,632,932 10,576,846 Fund Balance-End of Year 9,606,758 H8029 10,185,730 Page 38 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (K)GENERAL FIXED ASSETS Balance Sheet EiSIII uu�I�u'i iiiil�uiu iiii uu i i i�ui i V�i i iii I um uuu Assets Land 121,779,907 K101 126,707,115 Buildings 27,379,556 K102 27,415,581 Improvements Other Than Buildings 18,301,529 K103 18,310,844 Machinery And Equipment 16,114,398 K104 16,107,133 Construction Work In Progress 53,345 K105 5,179,739 Infrastructure 80,822,620 K106 81,685,789 Page 39 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (K)GENERAL FIXED ASSETS Balance Sheet Liabilities,Deferred Inflows And Fund Balance VIII VIII Total Non-Current Govt Assets 264,451,355 K159 275,406,202 ®' = v f II ' ' if Page 40 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Balance Sheet ignir uu�I�u'i iiiil�uiu iiii uu i i i�ui i V�i i iii I um uuu Assets Cash In Time Deposits 27,942 SF201 26,950 �® ��;`'"'JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ �llJ}1�7��/��/�l Accounts Receivable SF380 1 /1/, �r�JJ -� �,)/ //f Due From Other Funds 196,924 SF391 164,519 ® �JJ, r JJ®1 A1I :111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 f/IJ IlJ I �� ///Jr,�///0 Page 41 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Balance Sheet m a: IIIIIV,.„ m- umii lulu 31110"1""a: VIII�u IIIIIVI Accounts Payable VIII 13,136 SF600 13,136 Deferred Inflows of Resources Deferred Inflow of Resources 196,924 SF691 164,519 fir 77,A Fund Balance Assigned Appropriated Fund Balance 6,800 SF914 6,800 Assigned Unappropriated Fund Balance 8,005 SF915 7,015 i/i// /ir //r fi � o ��fixlffffffffffffffffffffffffffffffffffff Page 42 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Results of Operation IBM i I diiiiuo mei uu Iu uiiii iiiiuiu iiii uu i i iui i Vi i I�u i��um i�I�u uiiii mm�i IIIIV Revenues Real Property Taxes 731,853 SF1001 771,184 ALIA Interest& Penalties On Real Prop Taxes 14 SF1090 18 Interest And Earnings 589 SF2401 475 ' �� l/% i.rid / /�//�(�% ;;%�/p/ �-o/ � it k � �J 1 //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// /////////////////////////////////////////////////////////////////////////////////////////////////////// / Page 43 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Results of Operation uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu Iu Viii uum m i IIIIV Expenditures Fire Protection,Contr Expend 733,526 SF34104 772,657 �� ffffffffffffffffffffffffffffffli, Interfund Loans 4 SF97957 10 /1//;/)4r ® iw " [i r"fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff� 'fffffffffffffffffffffffffffffff e Page 44 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SF)FIRE PROTECTION Analysis of Changes in Fund Balance iii I�i��" iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 15,879 SF8021 14,805 Restated Fund Balance-Beg of Year 15,879 SF8022 14,805 ADD-REVENUES AND OTHER SOURCES 732,456 771,677 DEDUCT-EXPENDITURES AND OTHER USES 733,529 772,667 Fund Balance-End of Year 14,805 SF8029 13,815 Page 45 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM)MISCELLANEOUS Balance Sheet uu�I�u'i iiiil�uiu iiii uu i i i�ui i V�i i iii I um uuu Assets Cash 741,348 SM200 1,059,663 Cash In Time Deposits 157,977 SM201 82,492 Petty Cash 1,535 SM210 1,535 4/ A %/ Accounts Receivable 40,707 SM380 42,278 Allowance For Receivables(Credit) -4,600 SM389 -4,600 {®, /1/, ,:yr/7/ Due From State And Federal Government 34,294 SM410 11,355 1 ' 1 /1/1 " elt%Due From Other Funds 219,004 SM391 Prepaid Expenses 46,891 SM480 61,132 117 Page 46 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM)MISCELLANEOUS Balance Sheet mma: IIIIm' aim- hili 111;11111'11111112" du i um i i um IIIIIVI Accounts Payable 217,619 SM600 306,284 11-> i ri' /air ,� lar �� .. i... }�i''"f d m. I a; .f,;a i�i�� /�f///Olnl/////��i7f/�Ilil, Other Liabilities 9,416 SM688 9,102 Due To Other Funds 585 SM630 Due To Other Governments SM631 539 IP /z r - ®/ �! JJ DI/- /J,1V i, Deferred Inflows of Resources Deferred Inflow of Resources 219,003 SM691 188,173 1 Affiff /, ' tt ';.iii/✓//, /'�/ /./ i,// /%/ /loo ' �/ fir® D �� JffiIU - �� //////////////////////////////////////////////////////////////////////////////////////////////////////// Vii,,. Fund Balance Not in Spendable Form 46,891 SM806 61,132 WI (fir/,"' sf ifi,}lll fliNA; 's.1,9///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////��A //JJJJJ��JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ51 Assigned Appropriated Fund Balance SM914 436,870 Assigned Unappropriated Fund Balance 743,640 SM915 439,929 , �nlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll l``T/ �� ////`/'1 ®, �r�� '',1'2/,' l� ' /i/ii �� /i%��//i iii//:/�./% ! / ®%�% /% ��ie ��/� ��/��o I /�� fffI t JIIIJ f °� ��/ fffffffffffffffffffffffffffffffff " 1 Page 47 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM)MISCELLANEOUS Results of Operation � uu�I�u uiiii iiiiuiu iiii uu i i iui i V�i i li�u i�i I diiiiV I�u i��um 1 mei I�u uiiii mm�i IIIIV Revenues Real Property Taxes 850,000 SM1001 857,650 Interest& Penalties On Real Prop Taxes 17 SM1090 20 f i Other General Departmental Income 2,881,257 SM1289 2,763,121 /1/,' Misc Revenue, Other Govts 28,000 SM2389 28,000 /i%Ayr Interest And Earnings 464 SM2401 505 Commissions SM2450 i(6l7' 4f //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// 11111111111111111111111111111111111f% Refunds of Prior Year's Expenditures 16,930 SM2701 Unclassified(specify) 137 SM2770 St Aid,Other Aid(specify) 972 SM3089 399 / 1llllllllllllllllllllllll1111llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll1 %/////////////////////////////////////////////////////////////////////////////////////////////////////////� Federal Aid-Other 32,944 SM4089 19,879 1111111111111111111111111111111ffirAi,', ,' rvf-z ill f if//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////% l r 111111111111111111111111111111111111111111f / A Page 48 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM)MISCELLANEOUS Results of Operation uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu I��u Viii uum m i IIIIV Expenditures Other Gen Govt Support,Contr Expend 228,014 SM19894 193,821 Insect Control, Pers Sery 45,806 SM40681 32,688 Insect Control,Contr Expend 17,883 SM40684 29,272 Insect Control, Empl Bnfts 8,581 SM40688 7,752 /11' °� � ��ifffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl ////////////////////////////////////////////////////////////////////////////////////////////////// �`// 9 ��JJJ� J JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJDJ� /�!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!//r,�% ////0%�l Other Transportation, Pers Sery 1,241,400 SM56801 1,302,576 Other Transportation, Ewuip&Cap Outlay 386,862 SM56802 418,378 Other Transportation, Contr Expend 661,074 SM56804 665,810 Other Transportation, Empl Bnfts 481,557 SM56808 530,763 Misc Home&Comm Serv, Contr Expend 10,827 SM89894 2,541 {® i-Ali/r�///i/f, % // ;%' / Debt Principal,Serial Bonds 175,000 SM97106 175,000 Debt Principal, Bond Anticipation Notes 100,000 SM97306 100,415 , (Jitr f ,74x Debt Interest, Serial Bonds 65,388 SM97107 58,825 Debt Interest, Bond Anticipation Notes 2,194 SM97307 4,334 fir® (1/,/z Transfers,Capital Projects Fund 274,041 SM99509 imt v;if Ir® 1/, ysl '1111 / J /'"/ D 1 'fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff J)// /1' ffffffffffffffffffffffffffffl zr ,,/%% Page 49 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SM)MISCELLANEOUS Analysis of Changes in Fund Balance iii I�i��" iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 678,436 SM8021 790,531 Restated Fund Balance-Beg of Year 678,436 SM8022 790,531 ADD-REVENUES AND OTHER SOURCES 3,810,721 3,669,575 DEDUCT-EXPENDITURES AND OTHER USES 3,698,626 3,522,175 Fund Balance-End of Year 790,531 SM8029 937,931 Page 50 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Balance Sheet 1181111 � iii I 1��, SEEN II m iiiIII�I�u'i iiii��uiu iiii uu i i i�ui i V�i i um uuu Assets Cash In Time Deposits 571,560 SP201 750,226 Petty Cash 50 SP210 350 IJ �J" ,.rJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ1l11JJ11111JJJ�/�I//D/��9%�/��/r,�/////, Due From Other Funds 231,391 SP391 197,955 9}® ,JJ �rJJ®1J7' 111111/111111111111111111111111111111111111111111111111111111111'1111111111111111111j11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 '1111JJ/ �� 1/ J1J® �"741-"r.JJ, ®f� 1J, � 1� �IJ�Jlllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll Page 51 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Balance Sheet ma: IIIIIVrm m- umu llulu 111111m ia: in IIII IIIIIVI Accounts Payable VIII 4,866 SP600 7,584 11-?fir/ ��i/ /it it r /7/ ry�/�� A/"4 i Other Liabilities 2 SP688 2 r/14/// Deferred Inflows of Resources Deferred Inflow of Resources 231,391 SP691 197,955 ,/{/{",:y.,, �� />'�l /,//�' /�✓ • l��r r,,, „ , .,�r; , ( fir f /7// /, + ' �fffffffffffffffffffffffffffffffffffffffffffffffffffff fir® �If � ffiIUf f 7'/ f/% Fund Balance Assigned Appropriated Fund Balance 80,930 SP914 93,013 Assigned Unappropriated Fund Balance 485,812 SP915 649,977 ' u'/(./7/ = ,� % // � i ri iii . ® } a ��f �� f ��/7 ✓ lllllllllllllllllllllllllllllllllllllllllllllllllll /, 'J ��J.,, ' .l9 ill l/ Il 'i i,/i iii ® J J�JJJ ' �lAllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll /1,��l��1 1 /!! ;/�,®, �r�� ll� ''if �� ii'.1(1,//7///�//�'.1% ! / ®%�% /% ii/%� �i/0�, J�1 �% ' �f1 A') % if 'f .9 ��a �fif Page 52 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Results of Operation uu Iu uiiii iiiiuiu iiii uu i i iui i Vi i li�u i�i I diiiiV Iu ium iIu uiiii mm�i IIIIV (Revenues Real Property Taxes 897,594 SP1001 906,160 Interest& Penalties On Real Prop Taxes 12 SP1090 20 r '/��/ lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll '1 Interest And Earnings 50,754 SP2401 3,275 ilk' //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// �� ' Other Compensation For Loss SP2690 130 Unclassified(specify) 37,729 SP2770 95,087 / riiia'4r /%c"ii/, Ii/ !/%( � ��io/ i/ Fed Aid, Emergency Disaster Assistance 98,286 SP4960 6 1"/ °°ill r' 1///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// Page 53 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Results of Operation uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu I��u Viii uum m i IIIIV Expenditures Parks, Pers Sery 397,383 SP71101 388,813 Parks, Equip&Cap Outlay 419,913 SP71102 76,902 Parks, Contr Expend 322,074 SP71104 273,825 Parks, Empl Bnfts 127,259 SP71108 88,884 ® 1JJ °l� ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffi' /o .ffffffffffffffffffffffffffffff 4 ; ////// " viii 7',/ ��%®i i'l 1%/ �w" 'fib '41/1 Page 54 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SP)PARK Analysis of Changes in Fund Balance iii I�i��" iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 748,996 SP8021 566,742 Restated Fund Balance-Beg of Year 748,996 SP8022 566,742 ADD-REVENUES AND OTHER SOURCES 1,084,374 1,004,672 DEDUCT-EXPENDITURES AND OTHER USES 1,266,628 828,424 Fund Balance-End of Year 566,742 SP8029 742,990 Page 55 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR)REFUSE AND GARBAGE Balance Sheet n IIIIIIIIIIIIIII �� I��, IIII �I iii III uu�I�u'i iiii��uiu iiii uu i i i��ui i V�i i iii I um uuu Assets Cash 215,257 SR200 31,276 Cash In Time Deposits 1,398,397 SR201 1,734,397 Petty Cash 391 SR210 1,050 ® 'i11''1I'JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ) 11 ' MJ i Accounts Receivable 92,716 SR380 160,345 Due From State And Federal Government 119,362 SR410 23,520 ® ''ril 'IrcirTifi "'lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllMf//////////////////////////////////////////////////////////////////////////////////////////%ilf2 Due From Other Funds 723,713 SR391 593,159 ® 'r/,i///, r,,/(// /'t/ /el'zgyp/ /i�ji�iji� Prepaid Expenses 117,092 SR480 95,960 ® ° "741 .l'I '1 lllllllllllllllllllllllllllllllllllllllllllllllllllllllll ,,1' ��///////////////////////////////////////////////////////////////////////////e �1 Page 56 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR)REFUSE AND GARBAGE Balance Sheet miniogewilliiii IIMIBEIlliiiiir 31700101" mgr. Payable 228,904 SR600 ,855 45Yvi If' Due To Other Governments 4,181 SR631 12,547 ® x/711 ®; ' =,l, f', XI/1111111111111111111111111111111111111111111111111111111f Deferred Inflows of Resources Deferred Inflow of Resources 679,260 SR691 721,749 ,'�� ,',/{ii/�i%�//,��/�%(((('%//(((>�'/l(�,,��i/''��/// / Atli" � /, f,iso/��yr/�f' rrr/�/i� I® /,ifiiJ�IJ"I Ua'-( (i JJ f i ��1J�' �tl i"JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJIJ /J�J�/, Fund Balance Not in Spendable Form 117,092 SR806 95,960 It�li "' i ifi,}lll liNA;B}l's.'f9'///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////��At�� ,IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII/3'% Assigned Appropriated Fund Balance 456,901 SR914 56,297 Assigned Unappropriated Fund Balance 1,180,590 SR915 1,306,299 ® ^ 711/ ,4•' ////%/////////////%//////////%//////////%//////////%//////////%//////////%/////////////%//////////%//////////%//////////%//////////%//////////%/////////////%//////////%//////////%//////////%//////////%//////////%/////////////%/////// 1111ffff1ffff11ffff1ffff11ffff1ffff ff '141 1®, ')I l '�1I /,/, 7.//If rN!/ f%% ,% 17 /JI -riI Page 57 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR)REFUSE AND GARBAGE Results of Operation � uu Iu uiiii iiiiuiu iiii uu i i iui i Vi i li�u i�i I diiiiV I�u i��um 1 mei I�u uiiii mm�i IIIIV Revenues Real Property Taxes 2,644,226 SR1001 2,660,108 '' / '/ AA/i/ f/%i alio %' r Interest& Penalties On Real Prop Taxes 52 SR1090 49 21 / ( i l Refuse&Garbage Charges 2,094,556 SR2130 2,091,242 /11,- W%W,7 �i///�o�� r�i/� 7��/��% Interest And Earnings 9,293 SR2401 9,624 �r ArA 7ffr A Permits,Other 172,813 SR2590 137,538 Sales of Scrap& Excess Materials 332,456 SR2650 385,907 Insurance Recoveries 7,875 SR2680 / #� ff�', Refunds of Prior Year's Expenditures 6,909 SR2701 905 Unclassified(specify) SR2770 283 /1/ 4 ' /%��iii,��a/ �///.� �°, // ��'�j% ® / r /'// .11� /� ��ll% �� A St Aid,Other Aid(specify) 158,541 SR3089 56,129 State Aid Emergency Disaster 97 SR3960 47 i.„ /�%% ��.%i-;o'% �IfIS111fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffl ��% Federal Aid-Other 36,904 SR4089 281 ��l////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////1,�°°'J �111111111111111111111111111111111111111111f �� '' 1 17/7'f °° fftl ///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////// °°iJ ffffffffffffffffffffffffffffffffffffffffffff �� Page 58 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR)REFUSE AND GARBAGE Results of Operation m I�� 1 ��I�� mm mii-: IIIIIV,.�,. 'i��i I� um� i��i VIII m-,�� uu l i uuu uu uu i i m i i i i uum i l i uuuu V m ai uuu I��u Viii uum m i IIIIV IMIll Expenditures Payment of Mta Payroll Tax,contr Expend 3,452 SR19804 3,516 /r ,/////��e/% 'O// /✓q, '/ice/� Refuse&Garbage, Pers Sery 1,128,596 SR81601 1,238,521 Refuse&Garbage, Equip&Cap Outlay 1,006 SR81602 358,798 Refuse&Garbage, Contr Expend 2,388,542 SR81604 2,609,102 'JJJJ �1J, JJJJJJJJJJJ lJ 1:/if %/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/%/��/,� �� i7A State Retirement, Empl Bnfts 212,771 SR90108 190,565 Social Security, Empl Bnfts 85,169 SR90308 93,666 Worker's Compensation, Empl Bnfts 77,504 SR90408 81,316 Life Insurance, Empl Bnfts 118 SR90458 Unemployment Insurance, Empl Bnfts SR90508 3,813 Disability Insurance, Empl Bnfts 28,409 SR90558 29,453 Hospital&Medical(dental)Ins, Empl Bnft 56,030 SR90608 74,021 r��/,1/, 111111111111111111111111111111111111111111111f1 Debt Principal,Serial Bonds 508,300 SR97106 513,300 Debt Principal, Bond Anticipation Notes 15,000 SR97306 , IJ»JJJr�� fffffffffffffffffffffffffffffflJ�Vii, Debt Interest, Serial Bonds 167,216 SR97107 152,019 Debt Interest, Bond Anticipation Notes 75 SR97307 fir® ��('7lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll�)��%�� 11111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111DJJ /, "//l/ /////////////////////////////////////////////////////////////////////////////////f%�/,(ii//i% i3O/%% Transfers,Other Funds 332,303 SR99019 290,050 AtIli"*Aff' "71 ®' / tri/e"F Y," 1/15( '7 % Page 59 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SR)REFUSE AND GARBAGE Analysis of Changes in Fund Balance iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 1,295,353 SR8021 1,754,583 Restated Fund Balance-Beg of Year 1,295,353 SR8022 1,754,583 ADD-REVENUES AND OTHER SOURCES 5,463,721 5,342,113 DEDUCT-EXPENDITURES AND OTHER USES 5,004,491 5,638,140 Fund Balance-End of Year 1,754,583 SR8029 1,458,556 Page 60 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Balance Sheet �� iii I I SEEN II m iiiIII�I�u'i iiii��uiu iiii uu i i i�ui i V�i i um HIEN. Assets Cash In Time Deposits 67,733 SS201 68,182 �9"® 11 �J"�,.rJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJlJ1JDJ�'ll% F�� %////, Sewer Rents Receivable SS360 1,901 Accounts Receivable SS380 4 Due From Other Funds 26,943 SS391 35,753 r�,JJ®��1� AJI 111111/111111111111111111111111111111111111111111111111111111111'1111111111111111111j1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111 � �jj J1J® //� I�JIJJJDJJJ JJ,11 V ®f� IJ, � 1 J�llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll JJJDJI /��1 X1 Page 61 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Balance Sheet imitimermillill I l lulu 31"1"1"9"" I IIIIIW Accounts Payable VIII 110 SS600 III 2,543 It 7 V IV,' I :7/7/i /(' fir AA 11111111.11„„, P ' U"1' if 543 1llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllf f Deferred Inflows of Resources Deferred Inflow of Resources 26,863 SS691 23,247 r, 1,474 4 4' 14o ro o //////////////////////////////////////////////////////////////////////////////////////////////////////////// ® � .� �8�� ////////////////////////////////////////////////////////////////////////////////////////////////////////////7"1 Fund Balance Assigned Appropriated Fund Balance 32,250 SS914 3,750 Assigned Unappropriated Fund Balance 35,452 SS915 76,299 f /.„ /��»f�� iii �e /ir /��p; Jld�1JJJ� n1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111119 %/1�� /�"f( Page 62 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Results of Operation uu�I�u uiiii iiii��uiu iiii uu i i i�ui i V�i i li�u i�i I EiSE uiiii mm�i IIIIV Revenues Real Property Taxes 106,300 SS1001 105,200 Interest& Penalties On Real Prop Taxes 2 SS1090 2 Interest& Penalties On Spec Assessments 0 SS1091 / Fir Sewer Rents 27,149 SS2120 46,020 Sewer Charges 930 SS2122 920 ��p%%!-��/ �i�'/�� , lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll ��ARA Interest And Earnings 543 SS2401 264 Page 63 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Results of Operation 12113211 uu l i uuu uu uu i i m i i i i uum i l i uum m i IIIIV Expenditures Sanitary Sewers, Contr Expend 15,227 SS81204 18,890 A/ lllllllllllllllllllllllllllllllll�� Sewage Treat Disp,Contr Expend 39,351 SS81304 281 ® // /// J %/,/ ffffffffffffffffffffffffffffffffffffffffffffffffffffff 1/ ffffffffffffffffffffffffffffffffIFA Debt Principal,Serial Bonds 6,000 SS97106 6,000 Debt Principal, Bond Anticipation Notes 110,000 SS97306 110,000 (1/,/z, JJr�� ffffffffffffffffffffffffffffff /i, Debt Interest, Serial Bonds 3,845 SS97107 3,635 Debt Interest, Bond Anticipation Notes 1,650 SS97307 1,254 ® � , ("7lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll71 %�� ATI" ifrA arm.,�/iii ��//e;�%��%®i !��/�'��/1%/ 4T7, (� Page 64 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Analysis of Changes in Fund Balance iii I�i��" iiiiVi��um i�I�u I"'i um I�u �u�i MIK I um I i i uuu uu Analysis of Changes in Fund Balance Fund Balance-Beginning of Year 108,851 SS8021 67,702 Restated Fund Balance-Beg of Year 108,851 SS8022 67,702 ADD-REVENUES AND OTHER SOURCES 134,925 152,407 DEDUCT-EXPENDITURES AND OTHER USES 176,074 140,060 Fund Balance-End of Year 67,702 SS8029 80,049 Page 65 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Budget Summary 213112113315iiiiiiiik P'11114:1114""" Estimated Revenues Est Rev-Real Property Taxes 105,200 SS1049N 108,075 Est Rev-Departmental Income 33,750 SS1299N 33,750 ®, �'f ®: � ��/�� /,�/�/�/ii/ ��///�//�/% ///��/fir/r�//�� ' / ' 11 ' � r>}///////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////J Appropriated Fund Balance 32,250 SS599N 3,750 ®' ~",fq rl®it' f //G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/G/'17//////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////f'1/'/ Page 66 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (SS)SEWER Budget Summary Ifs' uuim 2211122113 Poi,111„, Appropriations App-Home And Community Services 49,000 SS8999N 25,350 App-Debt Service 122,200 SS9899N 120,225 i f Wce //:Sr r:ff "±"If °/i/� ;i/i�/ �%i i��//iii i it.,�moo/ /� �!/ ' If 1� if 4"/ //////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////11 4 ////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////% ,r/7ff Page 67 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (TA)AGENCY Balance Sheet uu�I�u'i iiiil�uiu iiii uu i i i�ui i V�i i iii I um uuu Assets Cash 23,175,039 TA200 20,276,865 Cash In Time Deposits 226,909 TA201 190,964 /1,4/ ��/ ((�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�(�� ;��i// iii/ //a�/'�.o i��. '9®.1 � "y�JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ��JJi!!!!/, i/��7//J//////%// / Due From Other Funds 592 TA391 558 �9® J� r/,JJ,// r�r JJ®1��JJ,�' � � 111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111/JJ,l ,��1J1��1��1JJJJJ,' Page 68 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (TA)AGENCY Balance Sheet iminirmittirriiiiii IoR 31"1"1"9"" IMINEME Due To Other Funds 137,390 TA630 2,255 Afr7 Y" Due To Other Governments 22,836,497 TA631 20,000,146 IP / (( ,,,/, ,','' i 7 7/'1 ; 'Gi/ ii°'41 , ' Income Executions TA23 13,152 Guaranty& Bid Deposits 428,653 TA30 452,835 ® /,1 //"' ////////////////////////////////////////////////////////////////////////////////////////////////////////A f �.» ::� iiia 4f/ifio i�� i< /�;;, '�/�r��7"',1'1,-, iii%,��//ilii// �.1% !�/�(//f��m%�% /% M�//�/��/////////////////////////////////////////////////////////////////////////////////////////////p,I'i °(, Page 69 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (W)GENERAL LONG-TERM DEBT Balance Sheet �� VIII m iiiIII uu Iu iiii��uiu iiii uu iui V iii um uuu Assets Total Non-Current Govt Liabilities 47,422,997 W129 45,148,674 MI�!/ /(% �Jr / �� /;rDl 19/% ��I Page 70 OSC Municipality Code 470379000000 TOWN OF Southold Annual Update Document For the Fiscal Year Ending 2014 (W)GENERAL LONG-TERM DEBT Balance Sheet mea: IIIIIV,.„ i m- Un'iiiiiiu BMW uiIIIIIVI um um Judgments And Claims Payable W686 Compensated Absences 8,237,997 W687 8,538,674 ��' y,;f'� �� ////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////////' O�JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJ��'��`i �� Bonds Payable 39,185,000 W628 36,610,000 "/„f"(/ /fiJ r 411117MIMEO rgf'11lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllJ// //////////////////////////////////////////////////////////////////////////////////////////////,l�/rte,, ®, "611' MP* Page 71 OSC Municipality Code 470379000000 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o = s, 0 0 0 0 0 0 0 0 0 0 0 O O O O O O U} O O 0 O R 0 0 0 0 0 0 0 0 0 0 0 O O O O O O O O 0 O W o O O O: .O 0. 1n O ..O 1n O. co- In In In O O 1n In In O O) z t H CO N Os CO 0 ..0 Cl U} 1n N N. 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R M M N p U) M cr co M R 0 O 0 0 0 0 0 O O O O N 0 0 0 0 0 0 0 0 0 N 0 W a N N N N N N N N N N } N N N N N N N N N } R a s N Co - O N Co Co N Co n re H H - - H H H H H ce E o c� N M M O N N N O LLO O LL > mr Co Co Co mr co Co mr Co 0- Q cr co O. co N Co N N H Q - O O O O O O O O O O C O O O O O O - O O C c M 0 - N M N. 0 N. Os 1n Os 1n CO 0 N a W 000000033 O O 0 0 0 0 0 0 0 0 0 E W y N N N N N N N N N N CO N N N N N N N N N R a H N N 0 N CO CO CO N. H H co -0 N. N H 0 0 M N N N O T O O O N c N c T 0 O. O. 0. Co Os Co 0 Co Os c M M H N ..0 M N. H c 3 Q 0 0 0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 N E a N N y ULL ›- ›- ›- ›- ›- ›- ›- ›- ›- . ›- ›- ›- ›- z >- a eL N o co ami ami N ULL N N 0 Y N N W • E 3 jW . E 'a ° o 3v `Q v w N ` co N 3N 0 ` W > £ ` £ _ yr W m w o n a a s a 0 . Qv a0 m VO FO ydQmLLWOo) 7 U " 1n U L) 3Q c o m o v W E s c E >,Q R > Eo_ a) a) > E _ aw 2sw_ -0 ›.• oE CO o > ao COo co Q E aa � a aE O ccO H O H 3a a . z Q wH 3 0 o z E ' ' QcLL s co R U Tcu T awo W W oaooEY W W Wa rna LLLLo a LL >.�E O E o f 0 LL W 0E _ a T 0 z 0 d Sd 2 cidS co y2 QK N N > u-1- D= D=m N u-w UU N QI- 0 N 3 O z z z z z z z z z z W z z z z z z z z z W d C p CO oo z z z z z z z z z z T z z z z z z z z z d' O w Q- Q Q 4 Q Q Q44 4 4 I- 0 0 0 0 0 0 0 0 0 ~ a 'V m m m m m m m m m m i m m m m m m m m m i U C '� w w O 0o 3 S Mp 0 N M - - - 0 R 0 0 0 0 0 ^ ^ 0 CO R r N N 0 N N N 0 0 N N 0 NNNNNNNNN TOWN OF Southold Schedule of Time Deposits and Investments For the Fiscal Year Ending 2014 EDP Code Amount CASH: On Hand 9Z2001 $3,496.36 Demand Deposits 9Z2011 $32,155,017.71 Time Deposits 9Z2021 $21,318,399.86 Total $53,476,913.93 COLLATERAL: - FDIC Insurance 9Z2014 $4,000,000.00 Collateralized with securities held in possession of municipality or its agent 9Z2014A $51,561,796.00 Total $55,561,796.00 INVESTMENTS: - Securities (450) Book Value (cost) 9Z4501 Market Value at Balance Sheet Date 9Z4502 Collateralized with securities held in 9Z4504A possession of municipality or its agent - Repurchase Agreements (451) Book Value (cost) 9Z4511 Market Value at Balance Sheet Date 9Z4512 Collateralized with securities held in 9Z4514A possession of municipality or its agent Page 73 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-0320 $32,753 $0 $0 $32,753 *****-9677 $1,892,992 $0 $0 $1,892,992 *****-1052 $10,231 $0 $10,229 $2 *****-0040 $1,463,105 $0 $263,105 $1,200,000 *****-5725 $782,900 $0 $0 $782,900 *****-89-1 $48,602 $0 $0 $48,602 *****-5647 $70,503 $0 $0 $70,503 *****-5466 $122,922 $465 $0 $123,386 *****-7685 ($1,648) $35 $0 ($1,613) *****-5704 $14,700 $0 $250 $14,450 *****-3815 $16,052 $11 $0 $16,063 *****-3781 $19,978 $59 $0 $20,037 *****-5688 $28 $0 $0 $28 *****-9669 $2,100,000 $0 $0 $2,100,000 *****-9685 $1,006,127 $0 $0 $1,006,127 *****-89-2 $5,184 $0 $0 $5,184 *****-9707 $666,022 $0 $0 $666,022 *****-9774 $1,320 $0 $0 $1,320 *****-9812 $27 $0 $0 $27 *****-9820 $119,480 $0 $0 $119,480 *****-9863 $723,153 $0 $0 $723,153 *****-9693 $184,591 $0 $0 $184,591 *****-9871 $444,949 $0 $0 $444,949 *****-3119 $7,139,684 $0 $0 $7,139,684 *****-0303 $3,905,206 $0 $0 $3,905,206 *****-9804 $176,052 $0 $0 $176,052 *****-6352 $210,363 $0 $210,243 $120 *****-9847 $1,368,900 $0 $0 $1,368,900 *****-9715 $26,950 $0 $0 $26,950 *****-8067 $1,037,020 $0 $0 $1,037,020 Page 74 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****-7759 $64,245 $8,028 $0 $72,273 *****-5021 $2,729 $0 $2,728 $1 *****-0217 $929 $0 $929 $0 *****-OMD1 $22,642 $0 $0 $22,642 *****-OMD2 $10,220 $0 $0 $10,220 *****-NPD1 $1,734 $0 $0 $1,734 *****-NPD2 $113,641 $0 $0 $113,641 *****-MPD1 $26,239 $0 $8,172 $18,067 *****-MPD2 $11,027 $0 $0 $11,027 *****-SPD1 $66,186 $0 $233 $65,953 *****-SPD2 $15,915 $0 $0 $15,915 *****-SPD3 $1 $0 $0 $1 *****-MPD1 $9,025 $0 $58 $8,967 *****-MPD2 $514,920 $0 $0 $514,920 *****-9967 $15,343 $454 $0 $15,797 *****-WMD1 $8,596 $0 $3,140 $5,456 *****-WMD2 $596,971 $0 $0 $596,971 *****-WMD3 $3,929 $0 $0 $3,929 *****-9723 $1,143,520 $0 $0 $1,143,520 *****-9731 $19,160 $0 $0 $19,160 *****-9758 $49,021 $0 $0 $49,021 *****-0099 $55,034 $0 $0 $55,034 *****-9766 $182,449 $0 $0 $182,449 *****-0404 $8,515 $0 $0 $8,515 *****-5354 $18,066 $0 $0 $18,066 *****-2319 $205 $0 $0 $205 *****-4432 $131,678 $0 $5,461 $126,217 *****-1799 $51,575 $0 $59 $51,516 *****-3807 $27,134 $0 $2,206 $24,928 *****-5628 $4,872 $0 $0 $4,872 Page 75 OSC Municipality Code 470379000000 TOWN OF Southold Bank Reconciliation For the Fiscal Year Ending 2014 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposit Outstanding Bank Number Balance In Transit Checks Balance *****4230 $526,819 $0 $0 $526,819 *****-5636 $1,029,000 $0 $0 $1,029,000 *****-9680 $769,860 $0 $0 $769,860 *****4430 $24,881,081 $0 $0 $24,881,081 *****-0081 $753 $0 $0 $753 *****-0024 $0 $0 $0 $0 Total Adjusted Bank Balance $53,473,418 Petty Cash $3,496.36 Adjustments $.00 Total Cash 9ZCASH * $53,476,914 Total Cash Balance All Funds 9ZCASHB * $53,476,914 * Must be equal Page 76 OSC Municipality Code 470379000000 TOWN OF Southold Local Government Questionnaire For the Fiscal Year Ending 2014 Response 1) Does your municipality have a written procurement policy? Yes 2) Have the financial statements for your municipality been independently audited? Yes If not, are you planning on having an audit conducted? 3) Does your local government participate in an insurance pool with other local Yes governments? 4) Does your local government participate in an investment pool with other local Yes governments? 5) Does your municipality have a Length of Service Award Program (LOSAP) No for volunteer firefighters? 6) Does your municipality have a Capital Plan? Yes 7) Has your municipality prepared and documented a risk assessment plan? No If yes, has your municipality used the results to design the system of internal controls? 8) Have you had a change in chief executive or chief fiscal officer during the last No year? g) Has your Local Government adopted an investment policy as required by Yes General Municipal Law, Section 39? Page 77 TOWN OF Southold Employee and Retiree Benefits For the Fiscal Year Ending 2014 Total Full Time Employees: 236 Total Part Time Employees: 269 Account Description Total #of Full #of Part #of Retirees Code Expenditures Time Time (All Funds) Employees Employees 90108 State Retirement System $2,298,146.00 175 73 5 90158 Police and Fire Retirement $1,507,785.80 52 1 2 90258 Local Pension Fund 90308 Social Security $1,438,907.90 236 269 9 90408 Worker's Compensation $510,851.07 236 269 9 Insurance 90458 Life Insurance 90508 Unemployment Insurance $33,021.23 4 40 90558 Disability Insurance $5,710.86 160 163 6 90608 Hospital and Medical $6,236,164.99 207 18 117 (Dental)Insurance 90708 Union Welfare Benefits $402,534.48 201 12 5 90858 Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits $93,232.36 206 128 8 Total $12,526,354.69 Computed Total From Financial $12,526,354.69 Section(comparative purposes only) Page 78 OSC Municipality 470379000000 TOWN OF Southold Energy Costs and Consumption For the Fiscal Year Ending 2014 Energy Type Total Total Volume Units Of Alternative Expenditures Measure Units Of Measure Gasoline $298,185 110,640 gallons Diesel Fuel $587,819 170,755 gallons Fuel Oil $50,200 12,469 gallons Natural Gas $36,388 32,409 cubic feet therms Electricity $355,634 1,813,818 kilowatt-hours Coal tons Page 79 OSC Municipality 470379000000 TOWN OF Southold Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2014 Annual OPEB Cost and Net OPEB Obligation 1.Type of Other Post Employment Benefits Plan Agent Multiple-Employer Defined Benefits 2.Annual Required Contribution(ARC) $6,626,231.00 3. Interest on Net OPEB Obligation $1,042,581.00 4.Adjustment to Annual Required Contribution ($1,507,314.00) 5.Annual OPEB Expense $6,161,498.00 6. Less:Actual Contribution Made $1,498,955.00 7. Increase in Net OPEB Obligation $4,662,543.00 8. Net OPEB Obligation-beginning of year $26,064,516.00 9. Net OPEB Obligation-end of year $30,727,059.00 10.Total Other Post Employment Benefits as reported in Accounts 683 in Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed(Actual Contribution 24.33% Made/Annual OPEB Cost) Funded Status and Funding Process 12.Actuarial Accrued Liability(AAL) $65,881,679.00 13. Less:Actuarial Value of Plan Assets $0.00 14. Unfunded Actuarial Accrued Liability(UAAL) $65,881,679.00 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 0.0000 16.Annual Covered Payroll(of active employees covered by the plan) $14,268,937.00 17. UAAL as Percentage of Annual Covered Payroll 461.71% Other OPEB Information 18. Date of most recent actuarial valuation 01/01/2013 19.Actuarial method used Entry Age 20.Assumed rate of return on investments discount rate 4.00% 21.Amortization period of UAAL(in years) 30.00 Page 80 OSC Municipality 470379000000 CERTIFICATION OF CHIEF FISCAL OFFICER I, Scott Russell , hereby certify that I am the Chief Fiscal Officer of the Town of Southold , and that the information provided in the annual financial report of the Town of Southold , for the fiscal year ended 12/31/2014 , is TRUE and correct to the best of my knowledge and belief. By entering the personal indentification number assigned by the Office of the State Comptroller to me as the Chief Fiscal Officer of the Town of Southold , and adopted by me as my signature for use in conjunction with the filing of the Town of Southold 's annual financial report, I am evidencing my express intent to authenticate my certification of the Town of Southold's annual financial report for the fiscal year ended 12/31/2014 and filed by means of electronic data transmission. John A. Cushman Scott Russell Name of Report Preparer if different Name than Chief Fiscal Officer (631) 765-4333 Supervisor Telephone Number Title 53095 Route 25, Southold, NY 11971 Official Address 04/27/2015 (631) 765-1889 Date of Certification Official Telephone Number Page 81 Municipality Code 470379000000 TOWN OF Southold Financial Comments For the Fiscal Year Ending 2014 Page 82 TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies The financial statements of the Town of Southold have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the government's accounting policies are described below. 1. Financial Reporting Entity The Town of Southold, which was established in 1640, is governed by its Charter, the Local Municipal Law and other general laws of the State of New York and various local laws. The Town Board is the legislative body responsible for overall operations, the Supervisor serves as Chief Executive Officer and as Chief Fiscal Officer. Basic services provided include public safety, health, transportation, economic assistance and opportunity, culture and recreation, and home and community services. All governmental activities and functions performed for the Town are its direct responsibility. No other governmental organizations have been included or excluded from the reporting entity. The financial reporting entity consists of (a) the primary government which is the Town of Southold, (b) organizations for which the primary government is financially accountable and (c) other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete as set forth in GASB Statement 14. The decision to include a potential component unit in the Town's reporting entity is based on several criteria set forth in GASB 14 including legal standing, fiscal dependency, and financial accountability. Based on the application of these criteria, the following is a brief review of certain entities considered in determining the Town of Southold's reporting entity. Certain special districts of the Town of Southold provide sanitation, ferry, and park services to residents and businesses within the districts. These special districts are organized under New York State Town law and have separately elected boards. Long- term debt backed by the full faith and credit of the Town and other financial matters result in a fiscal interdependency with the Town. Accordingly, these special districts have been determined to be component units of the Town of Southold and are presented discretely in a separate column in the combined financial statements to emphasize that they are legally separate from the primary government. These districts include the following: TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies (continued) 1. Financial Reporting Entity (continued) The Fishers Island Ferry District, established in 1947 Orient Mosquito District, established in 1916 Fishers Island Waste Management District, established in 1952 Cutchogue-New Suffolk Park District, established in 1953 Orient-East Marion Park District, established in 1969 Southold Park District, established in 1907 Mattituck Park District, established in 1941 Complete financial statements of these component units can be obtained from their respective administrative offices: Orient Mosquito District Fishers Island Waste Main Road Management District Orient, NY 11957 Fishers Island, NY 06390 Cutchogue-New Suffolk Orient-East Marion Park District Park District P.O. Box 311 Route 25 Cutchogue, NY 11935 Orient, NY 11957 Southold Park District Mattituck Park District P.O. Box 959 P.O. Box 1413 Southold, NY 11971 Mattituck, NY 11952 Fishers Island Ferry District Main Street Southold, NY 11971 2. Fund Accounting The Town of Southold uses funds and account groups to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, however, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. The Town records its transactions in the fund types and account groups described below: TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies (continued) 2. Fund Accounting (continued) Fund Categories Governmental Funds - Governmental funds are those through which most governmental functions are financed. The acquisition, use and balance of expendable financial resources and the related liabilities are accounted for through governmental funds. The measurement focus of the governmental funds is upon determination of financial position and changes in financial position. The following are the Town's governmental fund types. General Fund - the principal operating fund which includes all operations not required to be recorded in other funds. Special Revenue Funds - used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. The following Special Revenue Funds are utilized: Highway Funds - To maintain and operate highways. General Fund Part Town - To provide general services outside the Village of Greenport. Special Grant Fund - Segregate and account for projects funded by Community Development revenue. Special District Funds - To provide special services to areas that encompass less than the whole town. Capital Projects Fund - used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by special assessment funds and trust funds). Fiduciary Funds - used to account for assets held by the local government in a trustee or custodial capacity: Trust and Agency Funds - used to account for money received and held in the capacity of trustee, custodian or agent. These include expendable trusts, non- expendable trusts, and agency funds. Account Groups Account Groups are used to establish accounting control and accountability for general fixed assets and general long-term debt. The two account groups are not "funds". They are concerned with measurement of financial position and not results of operations. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies (continued) Account Groups (continued) The General Fixed Assets Account Group - used to account for land, buildings, improvements other than buildings, and equipment utilized for general government purposes, except those accounted for in proprietary funds. The General Long-Term Debt Account Group - used to account for all long-term debt except that accounted for in proprietary and special assessment funds. 3. Basis of Accounting/Measurement Focus Basis of accounting refers to when revenues and expenditures and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus. Measurement focus is the determination of what is measured, i.e. expenditures or expenses. Modified Accrual Basis - All governmental Funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Under this basis of accounting, revenues are recorded when measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Material revenues that are accrued include real property taxes, state and federal aid, sales tax and certain user charges. If expenditures are the prime factor for determining eligibility, revenues from federal and state grants are accrued when the expenditure is made. Expenditures are recorded when incurred except that: Expenditures for prepaid expenses and inventory-type items are recognized at the time of purchase. Principal and interest on indebtedness are not recognized as an expenditure until due. Compensated absences, such as vacations and sick leave, which vests or accumulates, are charged as an expenditure when paid Account Groups - General fixed assets are recorded at actual or estimated cost or, in the case of gifts and contributions, at the fair market value at the time received. No provision for depreciation is made. General long-term debt liabilities are recorded at the par value of the principal amount. No liability is recorded for interest payable at maturity. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies (continued) 4. Fund Balances In fiscal 2011, the Town implemented Governmental Accounting Standards Board Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54). GASB 54 changed the classification of fund balance to focus on the constraints imposed on resources in governmental funds, instead of the previous focus on availability for appropriation. Fund balance is now broken down into five different classifications: nonspendable, restricted, committed, assigned, and unassigned. Nonspendable consists of assets that are inherently nonspendable in the current period either because of their form or because they must be maintained intact, including prepaid items, inventories, long-term portions of loans receivable, financial assets held for resale, and principal of endowments. Restricted consists of amounts that are subject to externally enforceable legal purpose restrictions imposed by creditors, grantors, contributors, or laws and regulations of other governments; or through constitutional provisions or enabling legislation. Committed consists of amounts that are subject to a purpose constraint imposed by a formal action of the government's highest level of decision-making authority before the end of the fiscal year, and that require the same level of formal action to remove the constraint. The Town Board is the decision-making authority that can, by Local Law, commit fund balance. Assigned consists of amounts that are subject to a purpose constraint that represents an intended use established by the government's highest level of decision-making authority, or by their designated body or official. The purpose of the assignment must be narrower than the purpose of the general fund, and in funds other than the general fund, assigned fund balance represents the residual amount of fund balance. The Town Board has sole authority to assign fund balance. Unassigned represents the residual classification for the government's general fund, and could report a surplus or deficit. In funds other than the general fund, the unassigned classification should be used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned. When resources are available from multiple classifications, the Town spends funds in the following order: restricted, committed, assigned, unassigned. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 A. Summary of Significant Accounting Policies (continued) 4. Fund Balances (continued) The Town has, by resolution, adopted a fund balance policy that states the Town must maintain a minimum unrestricted (the total of committed, assigned, and unassigned) fund balance of at least 10% percent of the general fund operating budget. Unrestricted fund balance below the minimum should be replenished within the succeeding fiscal year. 5. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded for budgetary control purposes to reserve that portion of the applicable appropriations is employed in all funds. Encumbrances are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Expenditures for such commitments are recorded in the period in which the liability is incurred. Encumbrances totaling $1,790,270 were included in the reporting of fund balance as follows: General Fund Whole Town $195,954 General Fund Part Town 400 Highway Fund Part Town 67,901 Capital Fund 1,515,605 Solid Waste District 6,297 Fishers Island Sewer District 4,113 6. Assets, Liabilities and Fund Equity Receivables Receivables include amounts due from Federal, State, and other governments and individuals for services provided by the Town. Receivables revenues are recorded as earned or as specific program expenditures are incurred. Inventory - Materials and Supplies Inventory in the General Fund is valued at cost, using weighted average cost method. Inventory in these funds is accounted for under the consumption method. Property, Plant and Equipment - General Fixed assets purchased for general governmental purposes are recorded as expenditures in the governmental funds and are capitalized at cost (or estimated historical cost for assets purchased prior to 1976) in the General Fixed Assets Account TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 Group. Contributed fixed assets are recorded at fair market value at the date received. 6. Assets, Liabilities and Fund Equity (continued) Property, Plant and Equipment - General (continued) Fixed assets consisting of certain infrastructure type improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage and lighting systems, have not been capitalized. Such assets normally are immovable and of value only to the Town. Therefore, the purposes of stewardship for capital expenditures can be satisfied without recording these assets. No depreciation has been provided on general fixed assets, nor has interest on general fixed assets construction in progress been capitalized. Deferred Revenue Deferred revenues are those where asset recognition criteria have been met, but which revenue recognition criteria have not been met. Such amounts have been deemed to be "measurable" but not "available" pursuant to GAAP. Long-Term Obligations Long-term debt is recognized as a liability of a governmental fund when due. For other long-term obligations, only that portion expected to be financed from expendable available financial resources is reported as a fund liability of a governmental fund. The remaining portion of such obligations is reported in the General Long-Term Debt Account Group. Fund Equity — Reservations and Designations Portions of fund equity are segregated for future use and therefore not available for future appropriation or expenditure. Amounts reserved for encumbrances, inventory, and insurance claims, represent portions of fund equity which are required to be segregated in accordance with State law or GAAP. Designations of fund balances in governmental funds indicate the utilization of these resources in the subsequent year's budget or tentative plans for future use. 7. Revenue and Expenditures Property Taxes Real property taxes for the ensuing year are levied annually and become a lien on December 1. Taxes are collected during the period December 1 to May 31 , with the first half due January 10 and the second half due May 31. Tax payments made during the period December 1 to December 31 are recognized as revenue in the subsequent year. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 7. Revenue and Expenditures (continued) Property Taxes (continued) Taxes for county purposes (apportioned to the area of the county inside the Town of Southold) are levied together with taxes for town and special district purposes as a single bill. The towns and special districts receive the full amount of their levies annually out of the first amounts collected on the combined bills. The county assumes enforcement responsibility for all taxes levied in the towns (and for unpaid county taxes in the Town). Unpaid village taxes and school district taxes are turned over to the county for enforcement. Any such taxes remaining unpaid at year-end are relieved as county taxes in the subsequent year. Interfund Revenues Interfund revenues are quasi-external transactions in the operating funds that represent amounts charged for services or facilities provided by that operating fund. The amounts paid by the fund receiving the benefits of the service or facilities are reflected as an expenditure of that fund. Operating Transfers Operating transfers represent payments to the Risk Retention Fund and Capital Projects Fund from other funds for their appropriate share of the risk retention and capital projects. Insurance The Town assumes the liability for most risk including, but not limited to, property damage and personal injury liability. Judgments and claims are recorded when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. Compensated Absences Vested or accumulated vacation or sick leave of governmental funds that is expected to be liquidated with expendable available financial resources is reported as an expenditure and a fund liability of the respective fund that will pay it. Amounts of vested or accumulated vacation or sick leave of governmental funds that are not expected to be liquidated with expendable available financial resources are reported in the General Long-Term Debt Account Group. No expenditure is reported for these amounts. In accordance with the provisions of Statement No. 16 of the Governmental Accounting Standards Board, Accounting for Compensated Absences, no liability is recorded for non-vesting accumulating rights to receive sick pay benefits. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 7. Revenue and Expenditures (continued) Total Columns on the General Purpose Financial Statements Total columns on the general-purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of the data. B. Stewardship, Compliance, Accountability Budgetary Data 1. Budget Basis of Accounting Budgets are adopted annually on a basis consistent with generally accepted accounting principles. Appropriations authorized for the current year are increased by the amount of encumbrances carried forward from the prior year. Budgetary controls for special revenue funds are established in accordance with the applicable grant agreement, which may cover a period other than the Town's fiscal year. Appropriate budgetary adjustments have been made to reflect these grant agreements during the Town's fiscal year. 2. Budget Policies - The budget policies are as follows: a. No later than October 1, the Supervisor submits a tentative budget to the Town Board for the fiscal year commencing the following fiscal year. The tentative budget includes the proposed means of financing for all funds. b. After public hearings are conducted to obtain taxpayer comments, no later than November 20, the Town Board adopts the budget. c. The Town Board must approve all modifications of the budget. However, the Supervisor is authorized to transfer certain budgeted amounts within departments. 3. Material Violations of Finance Related Activities There are no material violations of finance-related provisions. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 B. Stewardship, Compliance, Accountability (continued) 4. Fund Balances 1. Certain funds of the Town apply to areas less than the entire Town. The fund equity at December 31, 2014 is allocated as follows: General Fund (Town wide) $ 8,579,421 Special Revenue Funds General Fund Part Town 1,338,036 Highway Fund -- Part Town 1,041 ,810 Special District Funds Orient by the Sea Road Improvement District 1,320 East-West Fire Protection 13,815 Southold Wastewater Disposal 19,221 Fishers Island Sewer 61,829 Solid Waste Management 848,617 Discretely Presented Component Units Fishers Island Waste Management 609,939 Fishers Island Ferry 905,523 Cutchogue-New Suffolk Park 115,375 Southold Park 81,869 Orient-East Marion Park 29,094 Mattituck Park 516,652 Orient Mosquito 32,408 Total $14,209,497 Deficit Fund Balances There were no deficit fund balances at December 31, 2014. C. Detail Notes on all Funds and Account Groups 1. Assets Cash and Investments Cash consists of funds deposited in demand accounts, time deposit accounts and certificates of deposit with maturities of less than three months. State statutes govern Town investment policies. In addition, the Town has its own written investment policy. Town monies are deposited in FDIC insured commercial banks or trust companies located within the state. The Supervisor is authorized to use demand accounts and certificates of deposits. Permissible investments include obligations of the U.S. Treasury and U.S. Agencies, repurchase agreements, obligations of New York State or its localities, and investments made by the Cooperative Liquid Asset Security System (CLASS). CLASS is a cooperative investment plan consisting of U.S. Treasury obligations and repurchase agreements relating to treasury obligations. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 1. Assets (continued) The written investment policy requires that repurchase agreements be purchased from banks located within the state and that underlying securities must be obligations of the federal government. Underlying securities must have a market value of at least 102 percent of the cost of the repurchase agreement. Collateral is required for demand deposits and certificates of deposit at 102 percent of all deposits not covered by federal deposit insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the state and its municipalities and school districts. Deposits - All deposits, including certificates of deposits, are carried at cost plus accrued interest. Deposits at year-end were entirely covered by federal depository insurance or by collateral held by the Town's custodial banks in the Town's name. At December 31, 2014 the cash in banks was $53,473,418 and collateral held against cash in banks was $55,561,796 consisting of FDIC insurance and/or securities held in the name of the Town of Southold. Restricted Cash Restricted Cash consists of assessments collected by the Receiver of Taxes not yet remitted to the appropriate governmental entity. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 2. Fixed Assets A summary of changes within the General Fixed Assets Account Group for the Town of Southold for the year ended December 31, 2014 is as follows: Balance Balance 01/01/2014 Additions Deletions 12/31/2014 Primary Government: Land $119,586,559 $5,491,311 $ 564,103 $124,513,767 Buildings & Improvements 13,234,187 36,025 13,270,212 Other Improvements 15,756,291 9,315 15,765,606 Construction in Progress 53,345 5,129,152 2,758 5,179,739 Infrastructure 76,784,978 853,619 77,638,597 Machinery & Equipment 12,488,854 655,937 1,041,587 12,103,204 Total $237,904,214 $12,175,359 $1,608,448 $248,471,125 Balance Balance 01/01/2014 Additions Deletions 12/31/2014 Component Units: Land $2,193,349 $2,193,349 Buildings & Improvements 14,145,369 14,145,369 Other Improvements 2,545,238 2,545,238 Infrastructure 4,037,642 $ 9,550 4,047,192 Machinery & Equipment 3,625,544 378,385 4,003,929 Total $25,547,142 $ 387,935 $ 0 $26,935,077 3. Interfund Receivables and Payables Interfund receivables and payables for the primary government at December 31, 2014 were as follows: Interfund Interfund Fund Receivables Payables General Fund Whole Town $ 884,861 $ 2,502,217 General Fund Part Town 154,823 Special Grant Fund 8,000 Highway Fund Part Town 1,063,265 31,735 East-West Fire Protection District 164,519 Solid Waste Management District 472,993 Wastewater Disposal District 23,307 Fishers Island Sewer District 12,446 Capital Projects 355,262 587,828 Trust & Agency 558 2,254 Total Interfund $ 3,132,034 $ 3,132,034 TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 4. Due To/From Primary Government and Component Units Amount Amount Receivable Payable Component Units: Fishers Island Waste Management District $ 120,166 Fishers Island Ferry District 169,524 Orient Mosquito District 18,649 Cutchogue-New Suffolk Park District 30,114 Southold Park District 70,495 Orient-East Marion Park District 8,604 Mattituck Park District 88,741 Primary Government General Fund $ 506,293 Totals $ 506,293 $ 506.293 5. Indebtedness Short-Term Debt Liabilities for bond anticipation notes (BAN's) are generally accounted for in the capital projects funds. The notes or renewal thereof may not extend more than two years beyond the original date of issue unless a portion is redeemed within two years and within each 12 month period thereafter. State law requires that BAN's issued for capital purposes be converted to long-term obligations within five years after the original issue date. However, BAN's issued for assessable improvement projects may be renewed for periods equivalent to the maximum life of the permanent financing, provided that stipulated annual reductions of principal are made. To Be Redeemed 2014 Interest Budget Description Amount Rate Appropriations Bonds Various Purposes $ 2,044,000 .73% $ 416,000 $ 1,628,000 Various Purposes 915,000 .74% 186,000 729,000 Total $ 2,959,000 $ 602,000 $ 2,357,000 TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 5. Indebtedness (continued) Long-Term Debt a) At December 31, 2014 the total outstanding indebtedness of the Town, excluding the above obligations aggregated $36,610,000. Of this amount, $36,370,800 was subject to the constitutional debt limit and, combined with the short-term debt listed above, represented 5.5% of its debt limit. b) Serial Bonds - The Town borrows money in order to acquire land or equipment or construct buildings and improvements. This enables the cost of these capital assets to be borne by the present and future taxpayers receiving the benefit of the capital assets. These long-term liabilities, which are full faith and credit debt of the local government, are recorded in the General Long-Term Debt Account Group. The provision to be made in future budgets for capital indebtedness represents the amount exclusive of interest, authorized to be collected in future years from taxpayers and others for liquidation of the long-term liabilities. c) Other Long-Term Debt - In addition to the above long-term debt, the local government had the following non-current liabilities: • Judgments & Claims Payable — Represents the value of the outstanding liability due the United States Department of Justice for an action brought against the Fishers Island Ferry District. • Compensated Absences - Represents the value of earned and unused portion of the liability for compensated absences. d) Summary Long-Term Debt - The following is a summary of long-term liabilities outstanding at December 31, 2014 by fund type and account group: General Discretely Long Term Debt Presented Liability Account Group Component Unit Total Serial Bonds $ 35,235,000 $ 1,375,000 $ 36,610,000 Compensated Absences 8,538,674 8,538,674 Total Long-Term Debt Account Group $ 43,773,674 $ 1,375,000 $ 45,148,674 TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 5. Indebtedness (continued) Long-Term Debt (continued) e) The following is a summary of changes in the long-term liabilities for the period ended December 31, 2014: Bonds and Compensated Notes Absences Payable at beginning of Year $ 39,185,000 $ 8,237,997 Additions Deletions 2,575,000 300,677 Payable at end of Year $ 36,610,000 $ 8,538,674 Additions and deletions to compensated absences are shown net since it is impracticable to determine these amounts separately. f) The following table summarizes the Town's future debt service requirements for Serial Bonds as of December 31, 2014: Year Ending Principal Interest 2015 2,600,000 1,369,587 2016 2,560,000 1,284,704 2017 2,640,000 1,194,353 2018 2,705,000 1,095,440 2019 2,285,000 1,003,138 2019-2023 10,895,000 3,768,163 2024-2028 10,705,000 1,643,825 2029-2030 2,220,000 63,147 Totals $36,610,000 $11,422,357 6. Retirement System Plan Description The Town participates in the New York Employee's Retirement System, the New York State Policemen's and Firemen's Retirement System and the Public Employee's Group Life Insurance Plan (Systems). These are cost-sharing multiple-employer retirement systems. The Systems provide retirement benefit as well as death and disability benefits. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 6. Retirement System (continued) The Town of Southold participates in the New York State and Local Employees' Retirement System (ERS), the New York State and Local Police and Fire Retirement System (PFRS) and the Public Employees' Group Life Insurance Plan (Systems). These are cost-sharing multiple-employer retirement systems. The Systems provide retirement benefits as well as death and disability benefits. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law (NYSRSSL). As set forth in the NYSRSSL, the Comptroller of the State of New York (Comptroller) serves as sole trustee and administrative head of the Systems. The Comptroller shall adopt and may amend rules and regulations for the administration and transaction of the business of the Systems and for the custody and control of their funds. The Systems issue a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the New York State and Local Retirement Systems, 110 State Street, Albany, NY 12244. Funding Policy The Systems are noncontributory except for employees who joined the New York State and Local Employees' Retirement System after July 27, 1976, who contribute 3% of their salary for the first ten years of membership and employees who joined on or after January 1, 2010 (ERS) or January 9, 2010 (PFRS) who generally contribute 3% of their salary for the entire length of service. Under the authority of the NYSRSSL, the Comptroller annually certifies the actuarially determined rates used in computing the employers' contributions based on salaries paid during the Systems' fiscal year ending March 31. Contributions for the current year and two preceding years were equal to 100% of the contributions required, and were as follows ERS PFRS 2014 $2,266,683 $ 1,455,243 2013 $2,554,814 $ 2,073,878 2012 $2,066,738 $ 1,209,715 Chapter 260 of the Laws of 2004 of the State of New York was enacted that allows local employers to bond or amortize a portion of their retirement bill for up to 10 years in accordance with the following schedule: • For State fiscal year (SFY) 2004-05, the amount in excess of 7 percent of employees' covered pensionable salaries, with the first payment of those pension costs not due until the fiscal year succeeding that fiscal year in which the bonding/amortization was instituted. • For SFY 2005-06, the amount in excess of 9.5 percent of employees' covered pensionable salaries. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 6. Retirement System (continued) • For SFY 2007-08, the amount in excess of 10.5 percent of employees' covered pensionable salaries. This law requires participating employers to make payments on a current basis, while bonding or amortizing existing unpaid amounts relating to the System's fiscal years ending March 31, 2005 through 2008. The Town elected to make all payments on a current basis. Chapter 57 of the Laws of 2010 of the State of New York was enacted that allows local employers to amortize a portion of their retirement bill for 10 years in accordance with the following stipulations: • For State fiscal year 2010-11, the amount in excess of the graded rate of 9.5 percent of employees' covered pensionable salaries, with the first payment of those pension costs not due until the fiscal year succeeding that fiscal year in which the amortization was instituted. • For subsequent State fiscal years, the graded rate will increase or decrease by up to one percent depending on the gap between the increase or decrease in the System's average rate and the previous graded rate. • For subsequent State fiscal years in which the System's average rates are lower than the graded rates, the employer will be required to pay the graded rate. Any additional contributions made will first be used to pay off existing amortizations, and then any excess will be deposited into a reserve account and will be used to offset future increases in contribution rates. This law requires participating employers to make payments on a current basis, while amortizing existing unpaid amounts relating to the System's fiscal years when the local employer opts to participate in the program. The Town has elected to make its payments on a current basis. 7. Post Retirement Benefits In addition to providing pension benefits, the Town provides health insurance coverage and survivor benefits for retired employees and their survivors. Substantially all Town employees may become eligible for these benefits if they reach normal retirement age while working for the Town. Health care benefits and survivors' benefits are provided through either an insurance company or a self-funded plan whose premiums are based on the benefits paid during the year. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 C. Detail Notes on all Funds and Account Groups (continued) 7. Post Retirement Benefits (continued) The Town recognizes the cost of providing benefits by recording its share of insurance premiums or the actual benefits paid from the General Fund as expenditure in the year paid. During the year, $5,494,189 was paid on behalf of 115 retirees and 193 active employees and is recorded as expenditures in the General Fund. The cost of providing benefits for retirees is not separable from the cost of providing benefits for active employees. 8. Compensatory Absences Town employees are granted vacation and sick leave and earn compensatory absences in varying amounts. In the event of termination or upon retirement, an employee is entitled to payment for accumulated vacation and sick leave and unused compensatory absences at various rates subject to certain maximum limitations. Estimated vacation and sick leave and compensatory absences accumulated by governmental fund type employees have been recorded in the general long-term obligations account group. Accumulated vacation and sick leave are recorded as a long-term liability in the general long-term debt account group if payable from future financial resources, or as a fund liability and expenditures if payable from current resources. D. Commitments and Contingencies The Town is self-insured for medical insurance and general liability insurance. The amount of medical claims outstanding at December 31, 2014 is $802,509. The amount of general liability claims outstanding at December 31, 2014 is $7,793. These amounts have been reserved against fund balance in the General Fund. The Town also has established an insurance reserve in the General Fund for medical and liability claims the outcome of which are presently unknown. 1. Landfill Closure and Post Closure Care Costs The Town ceased accepting waste at its Cutchogue landfill as of October 8, 1993. The Town entered into a stipulation of settlement with the New York State Department of Environmental Conservation in October of 1994 in which all charges of operational violations at the Cutchogue landfill were dropped. Under the stipulation, the Town agreed to close and place a final cover over the landfill and to pay a civil penalty of $650,000 over seven years. Construction of the final cover commenced in the summer of 2001 and was completed in the fall of 2003. TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 D. Commitments and Contingencies (continued) 1. Landfill Closure and Post Closure Care Costs (continued) In addition to placement of the final cover on the landfill, state and federal regulations presently require the Town to perform certain maintenance and monitoring functions at the site for up to thirty years. Actual costs associated with the placement of the final cover totaled $7,681,719. Financing for closure activities was provided through a $2,000,000 grant from the New York State Department of Environmental Conservation with the balance provided with a state subsidized loan through the New York State Environmental Facilities Corporation. Costs associated with post closure care will be covered by charges to future landfill users and future tax revenue. 2. Lease Commitments and Leased Assets The Town leases property and equipment under operating leases. Total rental expenditures on such leases for the fiscal year ended December 31, 2014 were approximately $467,552. Future obligations over the primary terms of the Town's leases as of December 31, 2014 are as follows: 2015 $ 333,311 2016 155,310 2017 125,200 2018 & thereafter 230,447 Total $ 844,268 TOWN OF SOUTHOLD Notes To Financial Statements December 31, 2014 E. Condensed Financial Statements for the Discretely Presented Component Units The following represents condensed financial statements for the discretely presented component units as of and for the year ended December 31, 2014: Condensed Balance Sheet Assets and Other Debits Liabilities Amounts to be Due From Property Provided for Other Bonds and Current Primary Building & Long-Term Current Long-Term Assets Government Equipment Debt Liabilities Liabilities Fishers Island Ferry District $ 1,390,432 $ 169,524 $ 18,685,410 $ 1,375,000 $ 484,909 $ 1,375,000 Fishers Island Waste Mgt District 750,420 120,166 4,009,647 140,481 Cutchogue-New Suffolk Park Dist. 145,489 30,114 145,705 30,114 Southold Park District 152,364 70,495 1,155,726 70,495 Orient-East Marion Park District 37,698 8,604 432,985 8,604 Mattituck Park District 612,979 88,741 2,474,713 96,327 Orient Mosquito District 51,596 18,649 30,891 19,188 $3,140,978 $ 506,293 $26,935,077 $ 1,375,000 $ 850,118 $ 1,375,000 Condensed Statement of Revenues, Expenditures and Changes in Fund Balances Excess (Deficiency) Expenditures of Revenues Capital Debt and Revenues Current Outlay Service Expenditures Fishers Island Ferry District $ 3,584,553 $ 2,695,511 $ 418,378 $ 338,574 $ 132,090 Fishers Island Waste Mgt District 600,396 648,998 350,516 (399,118) Cutchogue-New Suffolk Park Dist. 141,041 75,858 48,131 17,052 Southold Park District 362,340 304,936 57,404 Orient-East Marion Park District 40,373 30,248 10,125 Mattituck Park District 460,918 340,480 28,771 91,667 Orient Mosquito District 85,022 69,712 15,310 $ 5,274,643 $ 4,165,743 $ 845,796 $ 338,574 $ (75,470)