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Home My WebLink About1989 Annual Financial Reports ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST MAI ANNUAL FINANCIAL REPORT UPDATE DOCUMENT FOR THE TOWN OF ITHACA COUNTY OF TOMPKINS FOR THE FISCAL YEAR ENDED 1989 *************************************************************************** *AUTHORIZATION* ARTICLE 3, SECTION 30 OF THE GENERAL MUNICIPAL 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 WITHIN SIXTY DAYS AFTER THE CLOSE OF THE FISCAL YEAR OF SUCH MUNICIPAL CORPORATION *** 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 MUNICIPAL AFFAIRS ALBANY, NEW YORK 12236 1 -*CERTIFICATION OF FISCAL' OFFICER* I, Shirley A. Raffensperger , CERTIFY THAT I AM THE CHIEF . FISCAL OFFICER AND THAT THE INFORMATION INCLUDED HEREIN IS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF. )4/4"..ciat) 144,14400.41 SIGNATURE Town Supervisor TITLE 126 East Seneca Street OFFICIAL ADDRESS Ithaca, New York 14850 OFFICIAL ADDRESS March 28, 1990 DATE ( 607 ) 273 - 1721 OFFICE TELEPHONE NUMBER *INQUIRY* IF YOU HAVE ANY QUESTIONS RELATING TO THIS DOCUMENT PLEASE CALL: FILING REQUIREMENTS (518) 474-4014 ACCOUNTING- REQUIREMENTS (518) 474-6023 *PLEASE MAIL COMPLETED DOCUMENT TO: STATE OF NEW- YORK OFFICE OF THE STATE COMPTROLLER = - - DIVISION OF MUNICIPAL AFFAIRS - BUREAU OF MUNICIPAL RESEARCH AND STATISTICS" GOV. ALFRED E. SMITH STATE OFFICE BUILDING (10•TH FLOOR) ALBANY,- NEW YORK 12236 - ATTENTION : JEFFREY MADEJ 2 *FINANCIAL SECTION * FINANCIAL INFORMATION FOR THE FOLLOWING FUNDS AND ACCOUNTGROUPS WAS INCLUDED IN THE ANNUAL FINANCIAL REPORT FILED BY YOUR GOVERNMENT FOR THE FISCAL YEAR ENDED 1988 AND HAS BEEN USED BY THE OSC AS THE BASIS FOR PREPARING THIS UPDATE DOCUMENT FOR YOUR FISCAL YEAR ENDED 1989,: (A) GENERAL FUND (B) GENERAL TOWN OUTSIDE VILLAGE (CF) FEDERAL REVENUE SHARING FUND (DB) PART TOWN HIGHWAY FUND _ (F) WATER FUND (G) SEWER FUND (H) CAPITAL PROJECTS FUND - (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS (SF) SPECIAL DISTRICT(S) -FIRE PROTECTION - (SL) SPECIAL DISTRICT(S) - LIGHTING (TA) AGENCY FUND (V) DEBT SERVICE FUND (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS ALL AMOUNTS INCLUDED IN THIS UPDATE DOCUMENT FOR 1988 REPRESENT THE DATA . FILED BY YOUR GOVERNMENT WITH THE OSC AS REVIEWED AND ADJUSTED WHERE NECESSARY. IF ANY FUNDSWERE USED IN 11989 THAT WERE NOT USED IN 1988, PLEASE LIST BELOW. 'A FORM TO REQUEST ADDITIONAL OR BLANKFUND _ STATEMENTS IS INCLUDED IN THIS MAILING. , *** SUPPLEMENTAL SECTION *** THE SUPPLEMENTAL SECTION INCLUDES THE FOLLOWING SECTIONS: . 1) STATEMENT OF INDEBTEDNESS" 2) SCHEDULE OF TIME DEPOSITS AND INVESTMENTS 3) REAL PROPERTY TAX LEVY AND RELATED INFORMATION - 4) AUDIT SURVEY - - - - - - 5) SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS - - 6) NOTICE OF TORT CLAIMS 7) LIABILITY INSURANCE QUESTIONAIRE . ALL NUMBERS IN THIS REPORT MUST BE ROUNDED TO THE NEAREST DOLLAR. - - 3 *** FINANCIAL SECTION *** 4 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH *1 ,316 A200 S 19976 CASH IN TIME DEPOSITS 237,717 A201 156,565 PETTY CASH 200 A210 200 A A TOTAL CASH 239,233 158,741 ACCOUNTS RECEIVABLE 320 A380 22,794 State /Federal Aid -Receivable A410 21 .007 _ A TOTAL OTHER RECEIVABLES (NET) 320 43,801 - DUE FROM OTHER FUNDS 0 A391 0 A A TOTAL DUE FROM OTHER FUNDS 0 0 TOTAL ASSETS 239,553 - 202.542 5 TOWN OF ITHACA -- ' ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL. EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED ,1989 LIABILITIES AND FUND EQUITY _ ACCOUNTS PAYABLE *1,244* A600 $ _ 20.269 - A - A . TOTAL ACCOUNTS PAYABLE 1,244 - 20.269 ACCRUED LIABILITIES 1,420 A601 -1,883 A A TOTAL ACCRUED - - ' LIABILITIES 1,420 1 ,883 TOTAL . • ' TOTAL LIABILITIES 2,664 - - 22,152 - FUND BALANCE-RESERVED FOR - - " - ENCUMBRANCES 10 ,359 A700 n A A. - TOTAL RESERVE- FOR ' ENCUMBRANCES 10,35.9 " n UNRESERVED FUND BALANCE - APPROPRIATED 68,-822 A910 '12,040 A • -A TOTAL UNRESERVED FUND _ - BALANCE - APPROPRIATED - 68,822 - - 39,n4n UNRESERVED FUND BALANCE - UNAPPROPRIATED 157,708 ' A911 148,150 A A " TOTAL" UNRESERVED FUND - - . BALANCE - - - - UNAPPROPRIATED 157,708 14R,15n TOTAL 6 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY TOTAL FUND EQUITY $236,889 $ 180,390 TOTAL LIABILITIES AND FUND EQUITY 239,553 202,542 • TOWN OF ITHACA " ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND , RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED" 1988 'CODE " YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY, TAXES $117, 932 A1001 $ _ 150,965 _ A / A TOTAL REAL PROPERTY TAXES 117,932 150)965 OTHER PAYMENTS IN LIEU OF TAXES 0 A1081 1,651 INTEREST & PENALTIES ON REAL PROP TAXES 7,568 , A1090 ' 9,464 A A TOTAL REAL PROPERTY TAX ITEMS 7,568 ' " 11,115 SALES TAX (FROM COUNTY) 290, 159 A1120 330,402 A A TOTAL NON PROPERTY TAX - ITEMS , 290 , 159' ' 330,402 CLERK FEES 1,482 ' "A1255 _ 1,484 PUBLIC POUND CHARGES, DOG CONTROL FEES 803 A1550 787 A A - TOTAL DEPARTMENTAL INCOME ' 2,285 2,271 WATER RENTS,OTHER GOVTS •, 0 A2378 0 - Youth/REC SERVICES/COUNTY A2350 11,275 A TOTAL INTERGOVERNMENTAL - CHARGES 0 11,275 INTEREST AND EARNINGS 8,778 A2401 16,423 _ A - A ' TOTAL USE OF MONEY AND PROPERTY 8,778 16,423 8 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND RESULTS OF OPERATIONS _ FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES DOG LICENSE FUND APPORTIONMENT 54,836 A2544 $ 4.668 A A TOTAL LICENSES AND PERMITS 4,836 4,668 FINES AND FORFEITED BAIL 32, 169 A2610 33.155 A ' A TOTAL FINES AND FORFEITURES 32, 169 33. 155 INSURANCE RECOVERIES 0 A2680 1 ,581 A A TOTAL SALE OF PROPERTY AND COMPENSATION FOR LOSS - 0 1 ,581 REFUNDS OF PRIOR YEAR'S EXPENDITURES 2,251 A2701 2.884 UNCLASSIFIED (SPECIFY) 2,340 A2770 1,421 A A TOTAL MISCELLANEOUS LOCAL SOURCES 4,591 4.305 ST AID, REVENUE SHARING 139,454 A3001 137.694 ST AID, MORTGAGE TAX 100 ,933 A3005 90.243 ST AID, YOUTH PROGRAMS 2,000 A3820 18.000 A A - TOTAL STATE AID 242,387 245.937 UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENT 333 A0000 0 A A 9 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A)_ GENERAL FUND RESULTS OF OPERATIONS FOR_ THE FISCAL EDP FOR THE FISCAL DESCRI-PTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES TOTAL UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS - - - $333 ' _ $ 0 TOTAL _ TOTAL REVENUES 711;038 812,097 TRANSFERS 26,949 A5031 • 0 A TOTAL INTERFUND - TRANSFERS 26,949 _ - - 0 TOTAL TOTAL OTHER SOURCES - 26, 949 - - ' 0 TOTAL DETAIL REVENUES " AND OTHER SOURCES 737,987 812,097 10 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES • - r _ LEGISLATIVE BOARD, PERS SERV $23,262 A1010 . 1 $ 25,892 LEGISLATIVE BOARD, EQUIP & CAP OUTLAY 896 A1010 .2 430 LEGISLATIVE BOARD, CONTR EXPEND 1,877 A1010 .4 2,492 A TOTAL LEGISLATIVE BOARD 26,035 A1010 . 0 28,814 MUNICIPAL COURT, PERS SERV 25,360 A1110 . 1 . _ 28,995 MUNICIPAL COURT, EQUIP & CAP - - OUTLAY 178 A1.110 .2 6,351 MUNICIPAL COURT, CONTR EXPEND 3,918 A1110 .4 4,285 A TOTAL MUNICIPAL COURT 29,456 A1110 . 0 39,631 SUPERVISOR,PERS SERV 34,988 A1220 . 1 37,826 SUPERVISOR,EQUIP & CAP OUTLAY 100 A1220 .2 0 SUPERVISOR,CONTR, EXPEND 968 A1220 .4 1,077 A TOTAL SUPERVISOR - 36,056 A1220 . 0 38,903 AUDITOR, CONTR EXPEND 2,500 A1320 .4 2,700 A TOTAL AUDITORS 2,500 A1320 . 0 - 2,700 TAX COLLECTION,PERS SERV 5,766 A1330 . 1 _ 6,07.2 TAX COLLECTION,EQUIP & CAP OUTLAY 160 A1330 .2 186 TAX COLLECTION,CONTR EXPEND 525 A1330 .4 950 A TOTAL TAX COLLECTION 6,451 A1330 . 0 7.208 BUDGET, PERS SERV 18, 168 A1340 . 1 22,682 BUDGET, EQUIP & CAP OUTLAY 4,539 A1340 .2 69 BUDGET, CONTR EXPEND 581 A1340 .4 406 A TOTAL BUDGET. _ 23,288 A1340 . 0 23,157 CLERK,PERS SERV 38,734 A1410 . 1 38-.540 CLERK,EQUIP & CAP OUTLAY 168 A1410 .2 - 3.976 CLERK,CONTR EXPEND • 1, 130 A1410 .4 5.553 A 11 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1-989 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES TOTAL CLERK $40 ,032 A1410 .0 $ 48,069 LAW, CONTR EXPEND 19,000 A1420 .4 64,540 * A TOTAL LAW 19,000 A1420 .0 64,540 PERSONNEL, PERS SERV 17,718 A1430 . 1 25,387 PERSONNEL,EQUIP & CAP OUTLAY '650 A1430 .2 739 PERSONNEL, CONTR EXPEND 1 ,679 - A1430 .4 2,197 A TOTAL PERSONNEL 20 ,047 A1430 . 0 28,323 ENGINEER, PERS SERV 88, 104 A1440 . 1 89,353 ENGINEER, EQUIP & CAP OUTLAY 4,433 A1440 .2 5,226 ENGINEER, CONTR EXPEND 4,813 A1440 .4 5,758-- A TOTAL ENGINEER 97,350 A1440 . 0 100,337 ELECTIONS, EQUIP & CAP OUTLAY 2, 125 A1450 .2 126 ELECTIONS, CONTR EXPEND 12, 155 A1450 .4 8,651 A - TOTAL ELECTIONS 14,280 A1450 . 0 8,777 BUILDINGS, PERS SERV 8,685 A1620 . 1 8,785 BUILDINGS, EQUIP & CAP OUTLAY_ 0 A1620 .2 0 BUILDINGS, CONTR EXPEND 11 ,557 A1620 .4 13,577 A TOTAL BUILDINGS 20,242 A1620 . 0 22,362 CENTRAL PRINT & MAIL, EQUIP & CAP OUTLAY 787 A1670 .2 6,032 CENTRAL PRINT & MAIL,CONTR , EXPEND 22,229 A1670 .4 20,540 A TOTAL CENTRAL PRINTING AND ', MAILING 23,016 A1670 . 0 26,572 UNALLOCATED INSURANCE, CONTR - EXPEND - 33,988 AI910 .4 34,817 A TOTAL UNALLOCATED INSURANCE 33,988 A1910 .0 34,817, 12 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989- • (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ' DETAIL EXPENDITURES AND OTHER• USES MUNICIPAL ASSN DUES, CONTR EXPEND $917 A1920 .4 $ 0 A TOTAL MUNICIPAL ASSN DUES ' 91-7 A1920 . 0 ' _- 0 OTHER GEN GOVT- -SUPPORT, CONTR EXPEND 2,000 - A1989.4 2,000 ' A - TOTAL OTHER GENERAL GOVT SUPPORT 2,000 A1989. 0 2,000 A - A_ A A TOTAL GENERAL GOVERNMENT - SUPPORT • 394,658 ' 476,210 POLICE, PER'S SERV 0 A3120 . 1 - 0 POLICE, CONTR EXPEND ' 0 A3120 .4 0 A TOTAL POLICE DEPARTMENT 0 A3120 . 0 - - 0 TRAFFIC CONTROL, CONTR EXPEN 1,498 A3310 .4 ' 242 A TOTAL TRAFFIC CONTROL - 1 ,498 A3310 . 0 _ 242 CONTROL OF ANIMALS, CONTR ' EXPEND - - 9, 193 A3510 . 4 _ 9,561' A TOTAL CONTROL OF DOGS 9, 193 A3510 . 0 9,561 A A ' A A- 13 TOWN OF ITHACA ' ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE- FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES ' TOTAL PUBLIC SAFETY , '$10,6'91 $ 9.803 STREET ADMIN, PERS SERV 27,617, A5010 . 1 35,796 - , STREET ADMIN, EQUIP' & CAP OUTLAY _ 5,254 A5010 .2 r 1 ,144 STREET ADMIN, CONTR EXPEND 1,534 A5.010.4 1,339 A TOTAL HIGHWAY AND STREET ADMIN 34,405 A5010.. 0 38,279 GARAGE, PERS SERV • - 0 - -•A5132. 1 0 GARAGE, - EQUIP ,& CAP- OUTLAY -- 11,371 A5132.2 . - 6,441 GARAGE, CONTR EXPEND 20, 190 A5132.4 _ A . - 28,893 TOTAL GARAGE 31,561 - A5132.0 35,334 - STREET LIGHTING, CONTR "EXPEND 34,292 A5182.-4 '..33,829 A TOTAL STREET LIGHTING 34`•,292 ' A5182.0 33,829 BUS OPERATIONS, CONTR EXPEND , - , 0 A5630 .4 1,286 TOTAL _PUBLIC TRANSPORATION 0 ' A5630 . 0 1,286 A A r - - A • A TOTAL TRANSPORTATION , 100 ,258 108.728 PLAYGR .& REC CENTERS, PERS SERV , 641 A7140 . 1 834 PLAYGR & REC CENTERS, CONTR = ; EXPEND - 5,002 .A7140 .4 _ 25.352 TOTAL PLAYGROUNDS AND RECREATION CENTERS 5,643 A7140 . 0 r 26,186 -_ 14 • - ' - TOWN OF ITHACA ' - ANNUAL UPDATE. DOCUMENT - . FOR THE FISCAL YEAR ENDED _1989 ' - ' ' ' (A) GENERAL FUND • . RESULTS -OF OPERATIONS - FOR THE FISCAL EDP - FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 ' -CODE YEAR ENDED 1989' DETAIL EXPENDITURES AND :OTHER USES - • ' - J-OINT YOUTH PROG, CONTR - = " , EXPEND , • $27,844 A7320 .4 $ - ' 172.602 A TOTAL JOINT.;YOUTH PROGRAM , -, 27,-844' A7320 .0 . " - 172.602 - •HISTORIAN, CONTR EXPEND . , 0 A7510 .4' 0 _ A TOTAL HISTORIAN , 0 A7510 .0 '0 • , _ . , A . , ' A- A -_ - • - " q - A ' TOTAL CULTURE AND, ' ' - -. _ • - ' - • RECREATION. . 33',487" ` - 198;788 JOINT PLANNING BOARD,, CONTR • ' - • EXPEND - _7,,000• A8025.4 0 TOTAL JOINT -PLANNING BOARD' . . 7,-000 A8025. 0 _ - 0 A - A • -- . A A ' - _ , - A TOTAL HOME AND . COMMUNITY ' SERVICES -7,000 , 0 , STATE RETIREMENT SYSTEM - - - : 18,904: A9010 .8 _ 15,500 SOCIAL SECURITY, EMPLOYER i ` . • ., ' - CONT - - - ' •21,492 - A9030 ,8 - _23,498 _ '_ WORKER'S COMPENSATION, EMPL ' - , - - • - , -- BNFTS - ' , 10 ,911 • A9040 .'8 _ 8,145 , ' DISABILITY INSURANCE, EMPL ' - - - - - BNFTS , - - 300 • A9055.8 - 351 15- • - • • • _ TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND " RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES - HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT *30 ,776 A9060 .8 $ 27,575 TOTAL EMPLOYEE BENEFITS 82,383 75,069 TOTAL EXPENDITURES 628,477 868,598 TOTAL DETAIL EXPENDITURES AND OTHER USES 628,477 868,598 16 TOWN OF 'ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND RESULTS OF OPERATIONS FOR THE FISCAL. EDP FOR 'THE FISCAL DESCRIPTION .' YEAR ENDED 1988 - CODE YEAR ENDED 1989 ANALYSIS OF CHANGES- IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $127,379 A8021 $236,889 ADD - REVENUES AND OTHER . SOURCES 737,987 812,097 DEDUCT - EXPENDITURES AND OTHER USES - 628,477 868,598 FUND - EQUITY-END OF 'YEAR* 236,889 A8029 • - • 180,388 * TOTAL INCLUDES RESERVED AND UNRESERVED- FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE • PRIOR YEAR(S) AUD CAN BE ADJUSTED. 'IF - THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 17 . . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE - FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES *117,932 A1049M $ 150,965 EST REV - REAL PROPERTY TAX . - ITEMS ; : 4,000 A1099M 4.000 EST REV - NON PROPERTY TAX ' ITEMS 264,468 A1.199M -' 280,402 EST REV - DEPARTMENTAL INCOME 3,500 A1299M = _ 4,000 EST REV - INTERGOVERNMENTAL CHARGES - 1 ,000 A2399M _ 9,200 - EST 'REV - USE OF MONEY AND _ = PROPERTY 8,400 A2499M 10,-500 EST REV - LICENSES AND PERMITS 4,500 A2599M - 4,500 EST REV - FINES AND FORFEITURES 24,000 • A2649M 26,.000 EST REV-MISCELLANEOUS LOCAL SOURCES '1 ,500 A2799M - ` 1,500 EST REV - STATE AID 223,000 A3099M 223,000 A M _ - A M TOTAL ESTIMATED REVENUES 652,300 714,067 ESTIMATED - INTERFUND TRANSFER. 45,000 A5031M 35.000 APPROPRIATED 'FUND BALANCE 2,835 A 599M - 120.095 A -M A , M TOTAL ESTIMATED OTHER SOURCES - 47,835 • 155.095 - -M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 700 , 135 • 869.162 18 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT $427,790 A1999M $ 476,606 APP - PUBLIC SAFETY 10 ,698 A3999M 9,803 APP - TRANSPORTATION 112,967 - A5999M 108,886 APP - CULTURE AND RECREATION 66,297 A7999M , 198,788 APP-EMPLOYEE BENEFITS 82,383 A9199M _ 75,079 A M A M TOTAL ESTIMATED EXPENDITURES 700 , 135 869,162 M M TOTAL APPROPRIATIONS 700, 135 869,162 • 19 TOWN OF ITHACA ANNUAL, UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (A) GENERAL FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 OUTSTANDING ENCUMBRANCES GENERAL GOVT. SUPPORT - ENCUMBR. *1,431 A1998M S 0 PUBLIC SAFETY - ENCUMBR. 0 A3998M 0 TRANSPORTATION - ENCUMBR. 8, 033 A5998M 0 CULTURE AND RECR. - ENCUMBR. 895 A7998M 0 A M A M TOTAL OUTSTANDING ENCUMBRANCES 10 ,359 0 20 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET - FOR THE FISCAL EDP - FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH $1,527 B200 $ 2,577 CASH IN TIME DEPOSITS 127,617 B201 227,500 PETTY CASH 200 B210 200 B B TOTAL CASH 129,344 230,277 ACCOUNTS RECEIVABLE 4,784 B380 235 B B TOTAL OTHER RECEIVABLES (NET) 4,784 235 - BALANCING CODE 1 B488 B B TOTAL PREPAID EXPENSES 1 TOTAL ASSETS 134, 129 230,512 21 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT FOR THE. FISCAL YEAR ENDED 1989 CB) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY . ACCOUNTS PAYABLE *1,273 B600 $ 17,119 B B TOTAL ACCOUNTS PAYABLE 1,273 17,119 ACCRUED LIABILITIES 2,665 B601 _. 2,907 B B TOTAL ACCRUED _ LIABILITIES 2,665 _ 2,907 TOTAL TOTAL LIABILITIES - 3, 938 - - 20,026 FUND BALANCE-RESERVED FOR' ENCUMBRANCES 3,214- B700 a 1.726 - B TOTAL RESERVE FOR - - - ENCUMBRANCES 3,214 - - 1.726 UNRESERVED FUND BALANCE APPROPRIATED- 53,329. -B910 ' 80,297 B `•. TOTAL UNRESERVED FUND • • BALANCE - V - APPROPRIATED , - - ' - '53,329 - - 80,297 UNRESERVED FUND BALANCE UNAPPROPRIATED 73,648 B911 - 128.462 B TOTAL UNRESERVED FUND - BALANCE- - UNAPPROPRIATED 73,648 V 128.462 TOTAL . 22 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY TOTAL FUND- EQUITY *130 , 191 S 210,485 TOTAL LIABILITIES AND FUND EQUITY 134, 129 230,511 23 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS DESCRIPTION FOR THE FISCAL EDP FOR THE FISCAL • YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES OTHER PAYMENTS IN LIEU OF TAXES $0 B1081 - S 0 B TOTAL REAL PROPERTY TAX B ITEMS 0 SALES TAX (FROM COUNTY) 0 FRANCHISES 611, 902 B1120 1,007 771 12,500 B1170 14 333 B TOTAL NON PROPERTY TAX - B ITEMS 624,402 1 022 104 CHARGES FOR DEMOLITION OF ' UNSAFE BUILD •ZONING FEES 0 B1570 0 PLANNING BOARD .FEES 33,575 B2110 28 426 2,571 B2115 3 0a5 B TOTAL DEPARTMENTAL B INCOME • SERVICES TO OTHER GOVERNMENTS 36, 146 1 418 INTEREST AND EARNINGS B2378 418 SATE EQUIPMENT 7,914 B2401 INSURANCE RECOVERIES B2665 � � 2 TOTAL USE OF MONEY AND 5n B 2680 1, 197 PROPERTY ' 7, 914 1 7 79h ST AID, STATE REVENUE SHARING ' ST AID, MORTGAGE TAX 127,209 B3001 1�R otio ST AID, OTHER AID FOR PUBLIC 109,344 B3005 104 120 SAFETY 11 ,202 B3389 11 27r2 B TOTAL STATE AID B 247, 755 ,L4.215S BALANCING CODE 1 B4888 B" TOTAL FEDERAL AID B ' •24 - TOWN OF ITHACA ANNUAL. UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED -1989 CB) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS ' DESCRIPTION_ FOR THE- FISCAL . EDP FOR THE FISCAL . YEAR ENDED 1988 CODE YEAR, ENDED 1989 DETAIL REVENUES AND OTHER SOURCES • - TOTAL • $ . TOTAL REVENS , ;916,218 UE 7 _171 7 TRANSFERS - - 0 - B5031• 0 B - '• L INTERFUND - ' - B TOTA - TRANSFERS TOTAL S ' TOTAL OTHER .SOURCES' - 0 • TOTAL DETAIL, REVENUES - AND OTHER SOURCES 916,218 1 311 144 • . - - _ - 25 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 C CB) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES B $ B B B B TOTAL PUBLIC SAFETY 8,265 7.512 BUS OPERATIONS, " CONTR EXPEND 12,504 B5630 .4 10.063 TOTAL PUBLIC TRANSPORTATION 12,504 B5630 . 0 10.063 B B B - B B - TOTAL TRANSPORTATION 12,504 10.063 PLAYGR & REC CENTERS, PERS SERV . 46,274 B7140 . 1 54,465 PLAYGR & REC CENTERS, EQUIP & - CAP OUTLAY - 8,236 B7140 .2 10,315 PLAYGR & REC CENTERS, CONTR EXPEND 15,602 B7140 .4 23,685 B _ TOTAL PLAYGROUNDS AND RECREATION CENTERS 70, 112 B7140 . 0 88,465 B B B - - B B TOTAL CULTURE AND . RECREATION 70, 112 88.465 27 TOWN OF ITHACA5 - ANNUAL -UPDATE DOCUMENT -FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS `OF OPERATIONS _ FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES ZONING, PERS SERV $61 ,375 B8010 . 1 $ 7n,iLt9 ZONING, EQUIP & CAP OUTLAY 471 B8010 .2 3,524 ZONING, CONTR EXPEND 7, 991 B8010 .4 14,496 B TOTAL ZONING 69,837 B8010 . 0 88,169 PLANNING, PERS SERV 66,914 B8020 . 1 81,159 PLANNING, EQUIP & CAP OUTLAY 2,062 B8020 .2 5,794 PLANNING, CONTR EXPEND 19,301 . B8020 .4 45;529 B . TOTAL PLANNING 88,277 B8020 .0 132,482 B - _ _ B B B . B - , TOTAL HOME AND COMMUNITY SERVICES - 158, 114 220,651 STATE RETIREMENT, EMPL BNFTS 13,462 B9010 .8 11,731 SOCIAL SECURITY , EMPL BNFTS 13,085 B9030 .8 15,451 WORKER'S COMPENSATION, EMPL BNFTS 3,615 B9040 .8 1,806 DISABILITY INSURANCE, EMPL BNFTS 238 B9055.8 235 HOSPITAL & "MEDICAL (DENTAL) INS, EMPL BNFT 13,686 B9060 .8 14,120 TOTAL EMPLOYEE BENEFITS 44,086 43,343 TOTAL EXPENDITURES - - • 532,584 - - . 568.274 TRANSFERS, OTHER FUNDS 357,000 B9901 .9 662,576 TOTAL TRANSFERS 35.7,000 662,576 TOTAL OTHER USES - 357,000 - 662,576 28 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES TOTAL DETAIL EXPENDITURES AND OTHER USES $889,584 $ 1,230,850 29 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989' CB) GENERAL TOWN OUTSIDE VILLAGE RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $103,557 B8021 $130 , 191 ADD - REVENUES AND OTHER - SOURCES 916,218 1,311,144 DEDUCT - EXPENDITURES AND OTHER USES 889,584 1,230.850 FUND EQUITY - END OF YEAR* 130 , 191 B8029 210.485 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEARCS) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. ' 30 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE ' SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES ) EST REV - REAL PROPERTY TAXES $0 B1049M $ 0 EST REV - NON PROPERTY TAX ITEMS 575,333 B1199M 901,058 EST REV - DEPARTMENTAL INCOME 26 ,000 B1299M 38,500 EST REV - USE OF MONEY AND PROPERTY 11 , 000 B2499M 15,000 EST REV-STATE AID 209, 000 B3099M 214,000 B M B M TOTAL ESTIMATED REVENUES 821 ,333 1,168,558 ESTIMATED - INTERFUND TRANSFERS 0 B5031M 0 APPROPRIATED FUND BALANCE 211 ,658 B 599M 76,304 B M B M TOTAL ESTIMATED OTHER SOURCES 211,658 76,304 M ' - M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 1 ,032,991 1,244,862 31 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT $257,, 943 B1999M $ 198,344 APP - PUBLIC SAFETY 8,617 B3999M 7,692 APP - TRANSPORTATION 14,750 B5999M 12,059 APP - CULTURE AND RECREATION 89, 097 B7999M 89,621 APP - HOME AND COMMUNITY SERVICES 161 ,498 B8999M 230,727 APP - EMPLOYEE BENEFITS 44, 086 B9199M 43,845 B M B M TOTAL ESTIMATED EXPENDITURES 575, 991 582,288 APP - INTERFUND TRANSFER 457, 000 B9999M 662,576 B M B M TOTAL ESTIMATED OTHER USES 457,000 662,576 M M TOTAL APPROPRIATIONS 1 ,032,991 1.244,864 32 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1989 (B) GENERAL TOWN OUTSIDE VILLAGE SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 OUTSTANDING ENCUMBRANCES GENERAL GOVT. SUPPORT - ENCUMBR. *70 B1998M $ 0 CULTURE AND RECR. - ENCUMBR. 3, 112 B'• 998M 1,156 HOME & COMM. SERV. - ENCUMBR. 32 B8998M 570 B M B_ M TOTAL OUTSTANDING ENCUMBRANCES 3,214 1,726 33 • TOWN OF ITHACA ANNUAL UPDATE DOCUMENT / FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND BALANCE SHEET N/A FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH $0 CF 200 $ CASH IN TIME DEPOSITS 0 CF 201 ' CF CF TOTAL CASH 0 TOTAL ASSETS 0 34 - - TOWN OF ITHACA - ' ANNUAL UPDATE DOCUMENT ' , FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL .REVENUE SHARING FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL . DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 N LIABILITIES AND FUND EQUITY - - - ACCOUNTS PAYABLE $0 CF 600 $ CF CF TOTAL ACCOUNTS PAYABLE 0 TOTAL TOTAL LIABILITIES ' 0 - - - FUND BALANCE-RESERVED FOR ENCUMBRANCES _ 0 CF 700 CF , CF ' TOTAL RESERVE FOR - . ENCUMBRANCES 0 UNRESERVED FUND BALANCE APPROPRIATED 0 CF 910 CF . CF TOTAL UNRESERVED FUND , BALANCE - ' APPROPRIATED 0 UNRESERVED FUND BALANCE _ ' UNAPPROPRIATED - ' 0 CF 911 CF CF TOTAL UNRESERVED FUND BALANCE _ - , UNAPPROPRIATED 0 TOTAL - - - _ TOTAL FUND EQUITY 0 ' TOTAL LIABILITIE-S AND FUND -EQUITY 0 . " 35 - TOWN OF I.THACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 ' CODE YEAR ENDED : 1989 DETAIL REVENUES AND OTHER SOURCES . INTEREST AND EARNINGS $0 CF2401 $ CF CF TOTAL USE OF MONEY AND PROPERTY 0 FEDERAL REVENUE SHARING 0 CF4001 CF CF TOTAL FEDERAL AID 0 TOTAL TOTAL REVENUES 0 TOTAL DETAIL REVENUES . AND OTHER SOURCES 0 • • 36 TOWN OF ITHACA , ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND- " RESULTS OF OPERATIONS FOR THE FISCAL ED,P FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES MACHINERY, EQUIP & CAP OUTLAY $O CF5130 .2- S CF TOTAL MACHINERY 0 " CF5130 . 0 CF CF CF CF CF TOTAL TRANSPORTATION 0 PLAYGR & REC CENTERS, EQUIP & CAP OUTLAY 0 CF7140 .2 CF TOTAL PLAYGROUNDS- AND RECREATION CENTERS 0 CF7140 . 0 CF - CF CF CF CF , TOTAL CULTURE AND - RECREATION 0 SANITARY SEWERS, CONTR EXPEND 0 CF8120 .4 CF TOTAL SANITARY SEWERS 0 CF8120 , 0 WATER TRANS & DISTRIB, CONTR EXPEND 0 CF8340 .4 CF TOTAL TRANSMISSION - 0 CF8340 . 0 37 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES CF S CF CF CF CF TOTAL HOME AND COMMUNITY SERVICES 0 TOTAL EXPENDITURES 0 TRANSFERS, OTHER FUNDS 0 CF9901 . 9 TRANSFERS, CAPITAL PROJECTS FUND 0 CF9950 . 9 TOTAL TRANSFERS 0 TOTAL OTHER USES 0 TOTAL DETAIL EXPENDITURES AND OTHER USES 0 38 TOWN OFITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE "SHARING FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR* $0 CF8021 $0 FUND EQUITY-END OF YEAR* 0 CF8029 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR . YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 39 - TOWN OF ITHACA , ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - FEDERAL AID *0 CF4099M $ CF M CF M TOTAL ESTIMATED REVENUES 0 APPROPRIATED FUND BALANCE 0 CF 599M CF M CF M TOTAL ESTIMATED OTHER SOURCES 0 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 0 40 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (CF) FEDERAL REVENUE SHARING FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS , APP - TRANSPORTATION $0 CF5999M $ APP - CULTURE AND RECREATION 0 CF7999M APP - HOME AND COMMUNITY SERVICES 0 CF8999M CF M CF M- TOTAL ESTIMATED EXPENDITURES 0 APP - INTERFUND TRANSFER 0 CF9999M CF M CF M TOTAL ESTIMATED OTHER USES 0 M M TOTAL APPROPRIATIONS 0 r 41 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND - BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS } CASH $1,617 DB 200 $ 1.552 - CASH IN TIME- DEPOSITS 101,012 DB 201 39.814 CASH FROM OBLIGATIONS 200 DB 220 0 PETTY CASH DB 210 200 DB TOTAL CASH 102,829 41.566 ACCOUNTS RECEIVABLE 19,598 DB 380 0 DB DB TOTAL OTHER RECEIVABLES (NET) 19,598 0 STATE & FEDERAL RECEIVABLES 24,370 DB 410 24,370 DB DB TOTAL STATE AND FEDERAL - AID RECEIVABLES 24,370 24,370 DUE FROM OTHER GOVERNMENTS 0 DB 440 Q. DB DB TOTAL DUE FROM OTHER GOVERNMENTS 0 . - _ Q INVESTMENTS IN SECURITIES, - SPEC RES 45,219 DB 452 48,110 DB DB - TOTAL RESTRICTED ASSETS 45,219 48,110 TOTAL ASSETS - - 192,016 114.046 42 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY ` ACCOUNTS PAYABLE 52, 110 DB 600 S 17,519 DB DB TOTAL ACCOUNTS PAYABLE 2, 110 17,519 ACCRUED LIABILITIES 8, 968 DB 601 12,135 DB DB TOTAL ACCRUED LIABILITIES 8, 968 12,135 TOTAL TOTAL LIABILITIES 11 , 078 29.654 FUND BALANCE-RESERVED FOR ENCUMBRANCES - 34,895 DB 700 100 DB DB TOTAL RESERVE FOR ENCUMBRANCES 34,895 100 FUND BALANCE-RESERVED ALL OTHER 67,598 DB 789 - 48.431 DB DB TOTAL RESERVE FOR INVENTORIES 67,598 48E 431 UNRESERVED FUND BALANCE APPROPRIATED 155,525 DB 910 40,000 DB DB TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 155,525 40,000 UNRESERVED FUND BALANCE UNAPPROPRIATED -77, 080 DB 911 (44_138) 43 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY DB S DB TOTAL UNRESERVED FUND BALANCE - UNAPPROPR IATED -77,080 (4.138) TOTAL TOTAL FUND EQUITY 180 ,938 84,393 TOTAL LIABILITIES AND FUND EQUITY 192,016 114,047 44 TOWN OF ITHACA ,ANNUAL_ UPDATE DOCUMENT ` - FOR THE FISCAL YEAR ENDED 1989 . (DB) PART TOWN HIGHWAY FUND RESULTS OF -OPERATIONS . FOR THE FISCAL - EDP - FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 . CODE YEAR ENDED. 1989 DETAIL REVENUES AND OTHER SOURCES ' REAL PROPERTY. TAXES $0 DB1001- $ 0 DB - DB - - TOTAL REAL PROPERTY TAXES Q 0 TRANSPORTATIUN, SERVICES, OTHER GOVTS - 9,257 DB2300 9,645 DB DB - - TOTAL INTERGOVERNMENTAL ' ' CHARGES _ 9,257 9,645 INTEREST AND EARNINGS ,, 15,325. DB2401 6.933 INTEREST AND EARNINGS CAPITAL RESERVE DB2402 2,R91 SALE OF EQUIPMENT DB2665 2,100 TOTAL USE OF MONEY AND PROPERTY - 15,325 11.'924 - REFUNDS OF PRIOR YEAR'S EXPENDITURES - 2,092 DB2701 0 - UNCLASSIFIED (SPECIFY) 4, 135 DB2770 7,971 DB DB _ TOTAL MISCELLANEOUS LOCAL SOURCES 6,227 7,971 ST AID, STATE, REVENUE `SHARING- 24,370, DB3001 24,370 ST AID, CONSOLIDATED HIGHWAY -AID _ - 33,741 DB3501 35,478 DB . . DB TOTAL STATE AID 58, 111 59,848 BALANCING CODE - 1- DB4888 ' ' DB - - DB TOTAL FEDERAL AID 1 - TOTAL 45 " TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES TOTAL REVENUES $88, 921 $ 84,338 TRANSFERS 357,000 DB5031 662,576 DB DB TOTAL INTERFUND TRANSFERS 357,000 662.576 TOTAL TOTAL OTHER SOURCES 357,000 - 662.576 TOTAL DETAIL REVENUES - AND OTHER SOURCES 445,921 746,914 46 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES MAINT OF STREETS, PERS SERV $60 ,700 DB5110 . 1 $ 104,700 MAINT OF STREETS, CONTR - EXPEND 33,902 DB5110 .4 75.787 DB TOTAL MAINTENANCE OF ROADS 94,602 DB5110 . 0 180,487 IMPROVEMENTS, PERS SERV 47,450 DB5112. 1 42.600 PERM IMPROVE HIGHWAY, CONTR EXPEND 247,748 DB5112.4 230.443 DB TOTAL IMPROVEMENTS 295, 198 DB5112 . 0 273.043 MAINT- OF BRIDGES, PERS SERV 0 DB5120 . 1 0 DB TOTAL MAINTENANCE OF BRIDGES 0 DB5120 . 0 0 MACHINERY, PERS SERV 10 ,650 DB5130 . 1 26,200 MACHINERY, EQUIP & CAP OUTLAY 113,642 DB5130 .2 111,156 MACHINERY, CONTR EXPEND 56,552 DB5130 . 4 77,916 DB TOTAL MACHINERY 180 ,844 DB5130 . 0 215,272 BRUSH AND WEEDS, PERS SERV 18,000 DB5140 . 1 14,092 BRUSH AND WEEDS, CONTR EXPEND 6 ,042 DB5140 .4 6,911 BRUSH AND WEEDS, EQUIPMENT DB5140.2 692 TOTAL MISCELLANEOUS 24,042 DB5140 . 0 21.695 SNOW REMOVAL, PERS SERV 73,800 DB5142. 1 39,763 SNOW REMOVAL, CONTR EXPEND 26,913 DB5142.4 55,741 DB TOTAL SNOW REMOVAL 100 ,713 DB5142. 0 95,504 DB DB DB DB DB TOTAL TRANSPORTATION 695,399 786,001 STATE RETIREMENT, EMPL BNFTS 14,866 DB9010 .8 13,376 47 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES SOCIAL SECURITY, EMPL BNFTS *15,816 DB9030 .8 $ 17,150 WORKER'S COMPENSATION, EMPL BNFTS 11,062 DB9040 .8 6,038 UNEMPLOYMENT INSURANCE, EMPL BNFTS 0 DB9050 .8 0 DISABILITY INSURANCE, EMPL BNFTS 96 DB9055 . 8 82 HOSPITAL & MEDICAL (DENTAL) INS, EMPL BNFT 31 ,623 DB9060 .8 20,812 TOTAL EMPLOYEE BENEFITS 73,463 - 57.458 TOTAL EXPENDITURES 768,862 843.459 TRANSFERS, OTHER FUNDS 0 DB9901 . 9 0 TOTAL TRANSFERS 0 0 TOTAL OTHER USES 0 0 TOTAL DETAIL EXPENDITURES AND OTHER USES 768,862 841.459 48 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989, ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* $503,879 DB8021 $180 ,938 ADD - REVENUES AND OTHER SOURCES 445,921 746,914 DEDUCT - EXPENDITURES AND OTHER USES 768,862 843,459 FUND EQUITY - END OF YEAR* 180 ,938 DB8029 84,393 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 49 I I TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES $0 DB1049M $ 0 EST REV - DEPARTMENTAL INCOME 6, 000 DB1299M 7,000 EST REV - USE OF MONEY AND PROPERTY 20 , 000 DB2499M 22,500 EST REV - STATE AID 54,000 DB3099M 57,672 DB M DB M TOTAL ESTIMATED REVENUES 80 , 000 87,172 ESTIMATED - INTERFUND TRANSFER 457,000 DB5031M 662,576 APPROPRIATED FUND BALANCE 314,609 DB 599M 196,439 DB M DB M TOTAL ESTIMATED OTHER SOURCES 771 ,609 859,015 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 851 ,609 946,187 50 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - TRANSPORTATION $757,620 DB5999M $ 8E4,258 APP - EMPLOYEE BENEFITS 73, 989 DB9199M 71.928 DB DB TOTAL ESTIMATED EXPENDITURES 831 ,609 g36,1RA INTERFUND TRANSFERS 20 , 000 DB9999M 10,000 DB M DB M TOTAL ESTIMATED OTHER USES 20 , 000 10,000 M M TOTAL APPROPRIATIONS 851 ,609 946,186 51 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (DB) PART TOWN HIGHWAY FUND • SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 OUTSTANDING ENCUMBRANCES TRANSPORTATION - ENCUMBR . *34,895 DB5998M $ 100 DB M DB M TOTAL OUTSTANDING ENCUMBRANCES 34,895 100 52 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR , ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH $97,496 F200 $ 181.528 CASH IN TIME DEPOSITS 19,722 F201 (17,500) F F TOTAL CASH 117,218 164,028 WATER RENTS RECEIVABLE 55,568 F350 42,877 ACCOUNTS RECEIVABLE 0 F380 0 TAXES RECEIVABLE F250 12,409 F TOTAL OTHER RECEIVABLES (NET) 55,568 55,286 DUE FROM OTHER FUNDS 0 F391 0 F F TOTAL DUE FROM OTHER FUNDS : 0 0 TOTAL ASSETS - 172,786 219,314 53 - - . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND - BALANCE SHEET FOR THE FISCAL EDP ' FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE $176,064 F600 $ 197.663 F F - TOTAL ACCOUNTS PAYABLE 176,064 197.663 ACCRUED LIABILITIES 0 F601 0 F F TOTAL ACCRUED - LIABILITIES 0 0 CUSTOMERS DEPOSITS 10,751 F•615 426 Due to Other Funds F 630 46,419 F TOTAL OTHER, DEPOSITS 10 ,751 46,865 OTHER ' LIABILITIES-OVERPAYMENTS 0 F690 190 F F TOTAL OTHER LIABILITIES 0 190 TOTAL TOTAL LIABILITIES 186,815 244,718 FUND BALANCE-RESERVED FOR ENCUMBRANCES 2,754 F700 2,763 F _ F TOTAL RESERVE FOR ENCUMBRANCES 2,754 2.763 UNRESERVED FUND BALANCE - APPROPRIATED 81 ,465 F910 ' 0 F F TOTAL ' UNRESERVED FUND BALANCE - APPROPRIATED 81,465 0 54 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY UNRESERVED FUND BALANCE UNAPPROPRIATED $-98,248 F911 $ (28, 16_21 F F TOTAL UNRESERVED FUND BALANCE - UNAPPROPRIATED -98,248 " (28,167) TOTAL TOTAL FUND EQUITY -14,029 (25,4O4) TOTAL LIABILITIES AND FUND EQUITY 172, 786 219,314 55 TOWN OF ITHACA- ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND RESULTS OF OPERATIONS - • FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 - DETAIL REVENUES AND OTHER SOURCES SPECIAL ASSESSMENTS AD VALOREM $326,616 F1028 $ 417,690 F F TOTAL REAL PROPERTY TAXES 326,616 417,620 METERED WATER SALES 805,907 F2140 861..187 WATER SERVICE CHARGES 1,294 - F2144 694 INTEREST & PENALTIES ON WATER RENTS 4,618 F2148 7,190 F F TOTAL DEPARTMENTAL INCOME • 811 ,819 869.071 WATER RENTS,OTHER GOVTS 5,224 F2378 5,422 F F TOTAL INTERGOVERNMENTAL CHARGES 5,224 5.422 INTEREST AND EARNINGS 7,687 F2401 12,373 F F TOTAL USE OF MONEY AND _ PROPERTY 7,687 - 12,373 REFUNDS OF PRIOR YEAR'S EXPENDITURES - 389 F2701 70R UNCLASSIFIED (SPECIFY) 420 F2770 0 F - F TOTAL MISCELLANEOUS LOCAL SOURCES 809 - 90R TOTAL TOTAL REVENUES 1 , 152, 155 - 1 ,304,694 TRANSFERS 0 F5031 - 0 56 - TOWN OF ITHACA • ANNUAL UPDATE DOCUMENT ' FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR' ENDED 1989 DETAIL REVENUES AND OTHER SOURCES FROM DEBT SERVICE - F 5050 - $ 8.072 PROCEEDS FROM BORROWING F 5730 267,000 TOTAL INTERFUND - TRANSFERS - - 0 275,072 TOTAL TOTAL OTHER SOURCES 0 0 TOTAL DETAIL REVENUES AND OTHER SOURCES 1, 152, 155 1. 579,766 57 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES BALANCING CODE $1 F1888.4 $ F TOTAL BALANCING CODE 1 F1888. 0 F F F F F TOTAL GENERAL GOVERNMENT SUPPORT 1 WATER TRANS & DISTRIB, PERS SERV - 0 F8340 . 1 0 • WATER TRANS & DISTRIB, CONTR EXPEND 132,619 F8340 .4 140,896 F TOTAL TRANSMISSION AND DISTRIBUTION 132,619 F8340 . 0 140,896 COMMON WATER SUPPLY, CONTR EXPEND 692,720 F8350 .4 690,627 F TOTAL COMMON WATER SUPPLY 692,720 F8350 . 0 690,627 F F F - F F TOTAL HOME AND COMMUNITY - SERVICES 825,339 831,523 SOCIAL SECURITY , EMPL BNFTS 0 F9030 .8 0 TOTAL EMPLOYEE BENEFITS 0 DEBT PRINCIPAL, SERIAL BONDS 290 ,008 F9710 .6 288,578 58 TOWN OF ITHACA ' ANNUAL UPDATE DOCUMENT 7- FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND RESULTS OF OPERATIONS ' FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES DEBT PRINCIPAL, BOND ANTICIPATION NOTES $15, 000 F9730 .6 $ " 289.000 TOTAL DEBT PRINCIPAL 305, 008 577.578 DEBT INTEREST, SERIAL BONDS 51,532 F9710 .7 . 93,281 DEBT INTEREST, BOND ANTICIPATION NOTES 51,226 F9730 .7 - 42,321 TOTAL DEBT INTEREST 102,758 135,602 TOTAL EXPENDITURES 1,233, 106 - 1,544,703 INTERFUND TRANSFER F9901.9 46,439 TOTAL DETAIL EXPENDITURES AND OTHER USES ' ' 1,233, 106 . 1,591,142 • • 59 - - - / TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* *66,922 F8021 $-14,029 ADD - REVENUES AND OTHER SOURCES 1, 152, 155 1.579,766 DEDUCT - EXPENDITURES AND OTHER USES 1 ,233, 106 1.591.142 FUND EQUITY - END OF YEAR* -14, 029 F8029 (25,405) * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 60 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAX ITEMS $351, 000 F1099M $ 392,000 - EST REV - DEPARTMENTAL INCOME 722, 000 F1299M 788,000 EST REV - USE OF MONEY AND PROPERTY 11 ,000 F2499M 14,000 F M F M TOTAL ESTIMATED REVENUES 1, 084,000 1,194,000 ESTIMATED - INTERFUND TRANSFER 15, 000 F5031M k 15,000 APPROPRIATED FUND BALANCE 64, 747 F 599M 86,229 F M F M TOTAL ESTIMATED OTHER SOURCES 79,747 101,229 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 1 , 163,747 1.295.229 61 TOWN OF' ITHACA ANNUAL UPDATE DOCUMENT . FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND SUMMARY OF FINAL BUDGET AS MODIFIED - FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED. 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - HOME AND COMMUNITY SERVICES $980,619 F8999M $ 994.738 APP - EMPLOYEE BENEFITS 0 F9199M - - 0 APP - DEBT SERVICE 183, 128 F9899M 265,341 F M F M TOTAL ESTIMATED EXPENDITURES 1, 163,747 • 1,260,079 - INTERFUND TRANSFER - F9901 M 35,150 M TOTAL APPROPRIATIONS 1, 163,747 1,295,229 ' - - 62 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (F) WATER FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 OUTSTANDING ENCUMBRANCES HOME & COMM. SERV. - ENCUMBR. $2,754 F8998M $ 2,763 F M _ F M TOTAL OUTSTANDING ENCUMBRANCES 2,754 2,763 63 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND BALANCE SHEET FOR THE FISCAL .EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH $179,400 G200 $ 36,`514 CASH IN TIME DEPOSITS - 586,432 G201 815,358 TOTAL CASH 765,832 851,872 SEWER RENTS RECEIVABLE 40,366 G360 11,636 ACCOUNTS RECEIVABLE 134,334 G380 53,158 TAXES RECEIVABLE G 250 7,388 G - - TOTAL OTHER RECEIVABLES - (NET) 174,700 "72,182 DUE FROM OTHER FUNDS _ 0 G391 46,439. - G TOTAL DUE FROM OTHER - FUNDS 0 46,439 TOTAL ASSETS 940,532 970,493 64 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE *2,828 G600 S 11,818 G G TOTAL ACCOUNTS PAYABLE 2,828 11,818 BALANCING CODE / 2 G688 G G TOTAL OTHER LIABILITIES 2 CUSTOMER OVERPAYMENTS G690 116 TOTAL 116 TOTAL LIABILITIES 2,830 11,934 UNRESERVED FUND BALANCE APPROPRIATED 20 ,000 G910 47,569 G G TOTAL UNRESERVED FUND BALANCE - APPROPRIATED 20 , 000 47,569 UNRESERVED FUND BALANCE UNAPPROPRIATED 917,702 G911 910,990 G G TOTAL UNRESERVED FUND - BALANCE - UNAPPROPRIATED 917,702 910,990 BALANCING CODE G68R (4) - TOTAL TOTAL FUND EQUITY 937,702 958,555 TOTAL LIABILITIES AND FUND EQUITY 940 ,532 970,485 65 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES SPECIAL ASSESSMENTS $333,041 G1030 S 358,510 - G - G TOTAL REAL PROPERTY TAXES - 333,041 358,510 SEWER RENTS 637,737 G2120 626,681 SEWER CHARGES 47,348 G2122 52,048 INTEREST & PENALTIES ON SEWER a ,- ACCTS 2,303 G2128 3,788 G TOTAL DEPARTMENTAL INCOME ' 687,388 682,517 SEWER SERV OTHER GOVTS - 1 ,540 G2374 3,250 G G TOTAL INTERGOVERNMENTAL - CHARGES 1,540" - '3,250 INTEREST AND EARNINGS - 40,702 G2401 54.995 G G - TOTAL USE OF MONEY AND PROPERTY 40 ,702 54.995_ INTERFUND REVENUES 134,334 G2801 53.158 G G TOTAL INTERFUND - REVENUES 134,334 53.158 TOTAL • TOTAL REVENUES 1, 197,005 1.152,430 TRANSFERS 18,526 G5031 45.625 ' G G 66 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES TOTAL INTERFUND TRANSFERS $18,526 $ 45,625 TOTAL TOTAL OTHER SOURCES 18,526 45,625_ TOTAL DETAIL REVENUES AND OTHER SOURCES 1,215,531 1,198,055 • 67 TOWN OF ITHACA' ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND RESULTS OF OPERATIONS FOR THE FISCAL - EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 - DETAIL EXPENDITURES AND OTHER USES SANITARY SEWERS, CONTR EXPEND $138,545 G8120 .4 $ 164,846 SANITARY SEWERS, PERSONNEL SERVICES G8120.1 4,615 TOTAL SANITARY SEWERS 138,545 G8120 . 0 169,461 JOINT SEWER PROJECT, CONTR EXPEND - 239, 100 G8150 .4 192,338 G TOTAL JOINT SEWER PROJECT 239, 100 G8150 . 0 192,338 EMPLOYEE BENEFITS G SOCIAL SECURITY G9030.8 347 GROUP HEALTH INSURANCE G9060.8 815 G TOTAL EMPLOYEE BENEFITS G 1,162 TOTAL HOME AND COMMUNITY SERVICES 377,645 3623961, DEBT PRINCIPAL, SERIAL BONDS 212, 130 G9710 . 6 218.560 DEBT PRINCIPAL, BOND ANTICIPATION NOTES 103,935 ' G9730 .6 187,083 TOTAL DEBT PRINCIPAL 316, 065 405,643 DEBT INTEREST, SERIAL BONDS 214, 630 G9710 . 7 249,496 DEBT INTEREST, BOND ANTICIPATION NOTES 23,014 G9730 . 7 54,807 TOTAL DEBT INTEREST 237,644 304,303 TOTAL EXPENDITURES 931,354 1,072,907 INTERFUND TRANSFER G9901.9 104,295 TOTAL DETAIL EXPENDITURES AND OTHER USES 931,354 1,177,202 68 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED) 1989 - (G) SEWER FUND RESULTS OF OPERATIONS _ FOR THE FISCAL EDP a FOR THE FISCAL DESCRIPTION YEAR- ENDED 1988- CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* - .$653,525 G8021 $937,702 • ADD - REVENUES AND OTHER SOURCES 1,215,531 1,198,055 DEDUCT - EXPENDITURES AND OTHER USES - 931 ,354 '1,177,202 FUND EQUITY - END. OF YEAR* 937,702 -G8029 958,555 , * TOTAL INCLUDES RESERVED AND- UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL 'BE -RECORDED AS . REVENUES OR EXPENDITURES IN THE CURRENTYEAR AND - TREATED AS _ UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. • 69 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAX ITEMS *335,000 G1099M S 356,000 EST REV - DEPARTMENTAL INCOME 551,305 G1299M 699,600 EST REV - USE OF MONEY AND , PROPERTY 17,580 G2499M 19,50O EST REV-MISCELLANEOUS LOCAL SOURCES 0 G2799M 0 G M G M TOTAL ESTIMATED REVENUES 903,885 1,075,100 ESTIMATED - INTERFUND TRANSFER 18,526 G5031M 0 APPROPRIATED FUND BALANCE 13,605 G 599M 102,103 G M G M TOTAL ESTIMATED OTHER SOURCES 32, 131 - 102,103 M M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 936, 016 1.17 7,204 70 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (G) SEWER FUND SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - HOME AND COMMUNITY SERVICES $486, 175 G8999M $ 362,961 APP - DEBT SERVICE 449,841 G9899M 709,946 G M G M TOTAL ESTIMATED EXPENDITURES 936 ,016 1,072,907 INTERFUND TRANSFER G9901 M 104,295 M TOTAL APPROPRIATIONS 936,016 1,177,202 71 I TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH *45 SF 200 $ 45 CASH IN TIME DEPOSITS 10,006 SF 201 11,475 SF SF TOTAL CASH 10 ,051 11,520 ACCOUNTS RECEIVABLE 0 SF 380 7,238 SF SF TOTAL OTHER RECEIVABLES (NET) 0 7,238 BALANCING CODE 1 SF 488 1 SF SF TOTAL PREPAID EXPENSES 1 1 TOTAL ASSETS 10,052 18,759 72 - TOWN OF .ITHACA = ANNUAL UPDATE DOCUMENT' - FOR THE FISCAL ,YEAR ENDED1989 - ' (SF) SPECIAL DISTRICT(S)- - FIRE -PROTECTION BALANCE SHEET , FOR THE- FISCAL EDP- FORA-HE FISCAL - DESCRIPTION YEAR"ENDED 1988 CODE ' YEAR ENDED 1989 LIABILITIES AND FUND EQUITY UNRESERVED FUND BALANCE APPROPRIATED - S0 SF 910 - S 0 SF SF ' TOTAL UNRESERVED FUND BALANCE - _ APPROPRIATED -0 0 UNRESERVED FUND BALANCE - UNAPPROPRIATED _ 10, 052 SF 911 18,759 SF - - - - SF , ,TOTAL UNRESERVED FUND - BALANCE - - UNAPPROPRIATED 10 ,052 18,759 TOTAL - TOTAL FUND EQUITY 10,052 18,759 TOTAL LIABILITIES AND FUND EQUITY 10,052 18,759 • - ,73 - - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) = FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES *598,296 SF1001 S 753,450 SF SF TOTAL REAL PROPERTY TAXES 598,296 753.450 OTHER PAYMENTS IN LIEU OF - TAXES 7,246 SF1081' - 7.238 SFSF TOTAL. REAL PROPERTY TAX ITEMS 7,246- 7,238 INTEREST AND EARNINGS 7,864 SF2401 6.931 SF SF TOTAL USE OF MONEY AND PROPERTY 7,864 6.931 TOTAL TOTAL REVENUES - 613,406 ' -, 767.619 TOTAL DET-AIL REVENUES - - AND OTHER SOURCES - 613,406 767.619 74 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT V FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES FIRE PROTECTION, CONTR EXPEND $611,595 SF3410 .4 $ 758,912_ SF TOTAL FIRE PROTECTION 611 ,595 SF3410 . 0 758,912 SF SF V - SF - SF SF • TOTAL PUBLIC SAFETY 611,595 758,912 TOTAL EXPENDITURES 611,595 758.912 TOTAL DETAIL EXPENDITURES AND OTHER USES 611,595 V 758.912 75 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* 58,241 SF8021 510,052 ADD - REVENUES AND OTHER SOURCES 613,406 767,619 DEDUCT - EXPENDITURES AND OTHER USES 611 ,595 758,912 FUND EQUITY - END OF YEAR* 10 ,052 SF8029 18,759 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN - GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. - PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING P.RINCIPLES CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 76 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES - *598,296 SF1049M. S 749,719 EST REV - REAL PROPERTY TAX ITEMS - 3,000 SF1099M 3,000 EST REV - USE OF MONEY AND PROPERTY 5,000 SF2499M 5,000 SF M SF _ M TOTAL ESTIMATED . REVENUES 606,296 757,719 APPROPRIATED FUND BALANCE 5,299 SF 599M 0- SF - _ M SF M TOTAL ESTIMATED OTHER - SOURCES 5,299 0 - M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 611 ,595 757.719 77 - _ TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SF) SPECIAL DISTRICT(S) - FIRE PROTECTION SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - GENERAL GOVERNMENT SUPPORT *611 ,595 SF1999M $ 757,719 SF M SF M TOTAL ESTIMATED EXPENDITURES 611,595 757,719 M M TOTAL APPROPRIATIONS 611,595 757.719 78 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT • FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH *26 SL 200 S 26 CASH IN TIME DEPOSITS 768 SL 201 1,183 SL . . SL TOTAL CASH 794 1,209 ACCOUNTS RECEIVABLE 0 SL 380 0 SL SL TOTAL OTHER RECEIVABLES (NET) 0 0 TOTAL ASSETS 794 1,209 79 \ TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY BALANCING CODE $1 SL 688 $ 0 SL SL TOTAL OTHER LIABILITIES 1 0 TOTAL TOTAL LIABILITIES 1 0 UNRESERVED FUND BALANCE UNAPPROPRIATED 793 SL 911 1,209 SL SL TOTAL UNRESERVED FUND BALANCE - UNAPPROPR IATED 793 1,209 TOTAL TOTAL FUND EQUITY 793 1,209 TOTAL LIABILITIES AND FUND EQUITY 794 1,209 0 80 : TOWN OF ITHACA - - ' ANNUAL UPDATE DOCUMENT FOR THE- FISCAL" YEAR ;ENDED- 1989, ' (SL) SPECIAL DISTRICT(S) - LIGHTING RESULTS OF OPERATIONS - FOR' THE FISCAL EDP' - FOR THE -FISCAL - DESCRIPTION YEAR ENDED 1988 CODE :- YEAR ENDED 1989 ` DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES ' = $5,310 -SL100-1 $ 5.610 ' SL SL TOTAL REAL PROPERTY TAXES 5,310 - _ . ' 5,610 INTEREST AND _EARNINGS '222 SL2401 ' - • - 246 SL - SL _ • TOTAL USE OF MONEY -AND - PROPERTY " 222 • 246 • TOTAL - - TOTAL -REVENUES " . - 5,532, - ' _ 5,856 TOTAL DETAIL REVENUES _ ' AND OTHER SOURCES - 5,532 5,856 • • 81 . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES STREET LIGHTING, CONTR EXPEND $5,760 SL5182.4 $ 5,441 SL TOTAL STREET LIGHTING 5,760 SL5182. 0 5,441 SL SL SL SL SL TOTAL TRANSPORTATION 5,760 5,441 TOTAL EXPENDITURES 5,760 5,441 TOTAL DETAIL EXPENDITURES AND OTHER USES 5,760 5,441 82 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* *1,021 SL8021 $793 ADD - REVENUES AND OTHER SOURCES 5,532 5,856 DEDUCT - EXPENDITURES AND OTHER USES 5,760 5,441 FUND EQUITY - END OF YEAR* 793 SL8029 1,208 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. , - PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. • 83 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING SUMMARY OF FINAL BUDGET AS MODIFIED FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ESTIMATED REVENUES AND OTHER SOURCES EST REV - REAL PROPERTY TAXES $5,310 SL1049M $ 5,610 EST REV USE OF MONEY AND PROPERTY 200 SL2499M 220 SL M SL M TOTAL ESTIMATED REVENUES 5,510 5,830 M TOTAL ESTIMATED REVENUES AND OTHER SOURCES 5,510 5.830 84 . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (SL) SPECIAL DISTRICT(S) - LIGHTING SUMMARY OF FINAL BUDGET AS MODIFIED FOR .THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 APPROPRIATIONS APP - TRANSPORTATION $5,510 SL5999M $ 5,830 SL M SL M TOTAL ESTIMATED EXPENDITURES 5,510 5,830 M M TOTAL APPROPRIATIONS 5,510 5,830 • 85 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED - 1989 (V) DEBT SERVICE FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE " YEAR ENDED 1989 - ASSETS ACCOUNTS RECEIVABLE $0 V380 $ 0 V ' • V TOTAL OTHER RECEIVABLES (NET) 0- 0 DUE FROM OTHER FUNDS 0 V391 35,193 V i - ___ -V ' TOTAL DUE FROM OTHER FUNDS- 0 . 35,193 CASH SPECIAL RESERVES '- 50,464 V230 .0 V V TOTAL RESTRICTED ASSETS 50 ,464 0 TOTAL ASSETS 50,464 35,193 86 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (V) DEBT SERVICE FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION , YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY DUE TO OTHER FUNDS $0 V630 $ 0 V V TOTAL DUE TO OTHER FUNDS 0 0 TOTAL TOTAL LIABILITIES 0 0 V FUND BALANCE-RESERVED FOR BONDED DEBT 50,464 V884 35,193 V V TOTAL SPECIAL RESERVES 50 ,464 35,193 TOTAL TOTAL FUND EQUITY 50,464 35,193 TOTAL LIABILITIES AND FUND EQUITY ( 50 ,464 35,193 87 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (V) DEBT SERVICE FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES - INTEREST AND EARNINGS $4,379 V2401 $ 38,426 V V TOTAL USE OF MONEY AND PROPERTY 4,379 38,426 PREMIUM & ACCRUED INTEREST ON OBLIGATIONS 0 V2710 0 V V TOTAL MISCELLANEOUS LOCAL SOURCES 0 0 TOTAL TOTAL REVENUES 4,379 38,426 TRANSFERS 0 V5031 0 V V TOTAL INTERFUND - - TRANSFERS 0 -- 0 TOTAL TOTAL OTHER SOURCES - 0 0 TOTAL DETAIL REVENUES AND OTHER SOURCES 4,379 38,426 88 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (V) DEBT SERVICE FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES TRANSFERS, OTHER FUNDS *18,526 V9901 .9 S 53,697 TOTAL TRANSFERS 18,526 53,697 TOTAL OTHER USES 18,526 53,697 TOTAL DETAIL EXPENDITURES AND OTHER USES 18,526 53,697 89 TOWN OF ITHACA , ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (V) DEBT SERVICE FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY - BEGINNING OF YEAR* *64,611 V8021 *50 ,464 ADD - REVENUES AND OTHER SOURCES 4,379 38,426 DEDUCT - EXPENDITURES AND OTHER USES 18,526 . 53,697 FUND EQUITY - END OF YEAR* 50 ,464 V8029 35,193 * TOTAL INCLUDES RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES IN THE CURRENT YEAR AND TREATED AS UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. 1 90 TOWN OF ITHACA: ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (H) CAPITAL PROJECTS FUND - - BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL ' DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS CASH $105 H200 $ 105 CASH IN TIME DEPOSITS 529, 101 H201 _ 7,607 H H TOTAL CASH 529,206 7.712 ACCOUNTS RECEIVABLE 0 H380 0 H H TOTAL OTHER RECEIVABLES (NET) - 0 0 TOTAL ASSETS 529,206 7,712 91 - - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (H) CAPITAL PROJECTS FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION - YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY J ACCOUNTS PAYABLE *130 H600 $ 0 H H TOTAL ACCOUNTS PAYABLE 130 0 RETAINED PERCENTAGES 55,4049 H605 0 H H TOTAL RETAINED PERCENTAGES 55, 049 0 BOND ANTICIPATION NOTES PAYABLE 2,350 ,000 H626 0 H H TOTAL NOTES PAYABLE 2,350 , 000 0 DUE TO OTHER FUNDS 0 H630 35,193 H H TOTAL DUE TO OTHER FUNDS 0 35,193 TOTAL TOTAL LIABILITIES 2,405, 179 35,193 FUND BALANCE-RESERVED FOR ENCUMBRANCES 9, 060 H700 0 H H TOTAL RESERVE FOR ENCUMBRANCES 9, 060 0 UNRESERVED FUND BALANCE APPROPRIATED -1 ,885, 033 H910 0 H H TOTAL UNRESERVED FUND BALANCE - APPROPRIATED -1,885, 033 0 92 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 CH) CAPITAL PROJECTS FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES AND FUND EQUITY TOTAL UNRESERVED FUND BALANCE - H911 S 7,712 UNAPPROPRIATED TOTAL TOTAL FUND EQUITY -1,875,973 7,712 TOTAL LIABILITIES AND FUND EQUITY 529,206 (27,481U 93 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 CH) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL REVENUES AND OTHER SOURCES INTEREST AND EARNINGS $56 ,431 H2401 $ 0 - H H TOTAL USE OF MONEY AND PROPERTY 56,431 0 TOTAL TOTAL REVENUES 56,431 0 INTERFUND TRANSFER H5031 150,735 PROCEEDS FROM BORROWING H5730 2,313,000 TOTAL DETAIL REVENUES AND OTHER SOURCES 56,431 2,463,735 94 TOWN OF, 'ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 CH) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DES'CRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER ' USES GENERAL GOVT, EQUIP & CAP OUTLAY $11,605 H1997.2 S 9,191 . H " H H H H TOTAL GENERAL GOVERNMENT SUPPORT 11,605 9.191 HIGHWAY, CAPITAL PROJECTS 17,893 H5197.2 625 H - H H H TOTAL TRANSPORTATION 17,893 625 SEWER, EQUIP & CAP OUTLAY 798,211 H8197.-2 600,803 WATER CAPITAL PROJECTS, EQUIP & CAP OUTLAY 975,930 H8397.2 4,624 H H - H TOTAL HOME AND COMMUNITY SERVICES 1,774, 141 605,427 TOTAL EXPENDITURES 1,803,639 615,243 TRANSFERS, OTHER FUNDS 26,949 H990-1 . 9 - - 0 95 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT 'FOR THE FISCAL YEAR ENDED 1989 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 DETAIL EXPENDITURES AND OTHER USES TOTAL TRANSFERS $26,949 $ 0 TOTAL OTHER USES 26,949 0 TOTAL DETAIL EXPENDITURES AND OTHER USES 1,830 ,588 615,243 96 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (H) CAPITAL PROJECTS FUND RESULTS OF OPERATIONS FOR THE FISCAL -EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ANALYSIS OF CHANGES INFUND EQUITY - - FUND EQUITY -- BEGINNING OF . YEAR* 5-101,816 H8021 _ $-1,875,973 ADD - REVENUES AND OTHER SOURCES - - 56,431 - 2,463,735 DEDUCT - EXPENDITURES AND - OTHER USES 1,830 ,588 - - 615,243 FUND EQUITY - END OF YEAR* -1,875,973 H8029 (27,481) * TOTAL INCLUDES. RESERVED AND UNRESERVED FUND BALANCE IN GOVERNMENTAL FUNDS, OR FUND EQUITY FOR 'PROPRIETARY FUNDS. PRIOR PERIOD ADJUSTMENTS ARE LIMITED TO ADJUSTMENTS ONPREVIOUSLY ISSUED FINANCIAL STATEMENTS RESULTING FROM CHANGES IN ACCOUNTING PRINCIPLES. CORRECTIONS OF ERRORS MUST BE DETAILED BELOW SO THE PROPER- ACCOUNTS IN THE PRIOR YEAR(S) AUD CAN BE ADJUSTED. IF THESE ADJUSTMENTS ARE NOT DETAILED THEY WILL BE RECORDED AS REVENUES OR EXPENDITURES ' IN THE CURRENT YEAR AND TREATED AS _ UNSUBSTANTIATED PRIOR PERIOD ADJUSTMENTS. j 97 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (TA) AGENCY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 - ASSETS - CASH $3,613 TA 200 $ 3,205 TA TA TOTAL CASH 3,613 3,205 ACCOUNTS RECEIVABLE TA380 289 INVESTMENT - SPECIAL RESERVE TA452 10,411 TOTAL ASSETS 3,613 13,905 98 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (TA) AGENCY FUND BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 LIABILITIES DISABILITY INSURANCE *306 TA 19 S 345 GROUP INSURANCE 227 TA 20 260 GUARANTY & BID DEPOSITS 1 ,680 TA 30 1,400 STREET OPENING DEPOSITS ' 1 ,400 TA 31 1,200 OTHER EXPENDABLE TRUST TA 93 10.700 TA TOTAL AGENCY LIABILITIES 3,613 13,905 ' TOTAL TOTAL LIABILITIES 3,613 ' 13,905 99 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS LAND *32,842 K101 S 17,847 BUILDINGS 384,534 K102 385,254 MACHINERY & EQUIPMENT 929,305 K104 1,050,338 K K TOTAL ASSETS 1 ,346,681 1,468,434 • • 100 1 lI 1 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR `'ENDED 1989 (K) GENERAL FIXED ASSETS GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 INVESTMENT IN GENERAL FIXED ASSETS INVEST GENERAL FXD ASSETS-CURRENT APP *821 ,551 K152 S 943,304 INVEST GENERAL FXD ASSETS-GIFTS 5,700 K153- 5,700 INVEST GENERAL FXD ASSETS-FEDERAL AID 519,430 K157 519,430 K K _ TOTAL INVESTMENT IN GENERAL FIXED ASSETS 1,346,681 1,468,434 101 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989 (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE YEAR ENDED 1989 ASSETS AMT AVAILABLE IN DEBT SERVICE FUND $50 ,464 W120 $ 50,464 PROVISION TO BE MADE IN FUTURE BUDGETS 6 ,445,595 W125 8,025,776 W W TOTAL ASSETS • 6 ,496,059 8,076,240 102 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT FOR THE FISCAL YEAR ENDED 1989• " (W) GENERAL LONG TERM DEBT GROUP OF ACCOUNTS BALANCE SHEET FOR THE FISCAL EDP FOR THE FISCAL DESCRIPTION YEAR ENDED 1988 CODE, YEAR ENDED 1989 LIABILITIES BOND ANTICIPATION NOTES PAYABLE $600 ,805 W626- $ - 124,722 W • TOTAL NOTES PAYABLE 600,805 , 124,722 INSTALLMENT PURCHASE DEBT 0 W685 0 COMPENSATED ABSENCES 11,700 W687 - 14,981 W - W • TOTAL OTHER LIABILITIES 11,700 - 14,981 DUE TO EMPLOYEES' RETIREMENT ' ' SYSTEM 81,622 W637 = 61,742 W W TOTAL DUE TO OTHER - GOVERNMENTS 81,622 61,742 BONDS PAYABLE '.5,801,932 W628 7,874,795 W W- TOTAL BOND AND LONG TERM LIABILITIES 5,801, 932 7,874;795 TOTAL - - TOTAL LIABILITIES .• 6,496,059 , - 8,076,240 • 10 3' *** SUPPLEMENTAL SECTION *** • 104 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT TAX ANTICIPATION NOTES NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT TAX ANTICIPATION NOTE NO. 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 $ OUTSTANDING END OF FISCAL YEAR 2P18617 FINAL MATURITY DATE TAX ANTICIPATION NOTE NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 OUTSTANDING END OF FISCAL YEAR 2P18617 FINAL MATURITY DATE TAX ANTICIPATION NOTE NO. 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18611 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18613 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18615 OUTSTANDING END OF FISCAL YEAR 2P18617 $ FINAL MATURITY DATE TOTAL TAX ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR $ PAID DURING FISCAL YEAR OUTSTANDING END OF FISCAL YEAR $ 105 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT REVENUE ANTICIPATION NOTES NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT REVENUE ANTICIPATION NOTE NO. 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 ISSUED DURING FISCAL YEAR - (DO NOT INCLUDE RENEWALS HERE) 2P18623 S PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18625 S OUTSTANDING END OF. FISCAL YEAR 2P18627 S FINAL MATURITY DATE REVENUE ANTICIPATION NOTE NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18623 S PAID DURING FISCAL YEAR' (DO NOT INCLUDE RENEWALS HERE) 2P18625 S_ OUTSTANDING END OF FISCAL YEAR 2P18627 S FINAL MATURITY DATE REVENUE ANTICIPATION NOTE NO. 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18621 S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18623 S PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18625 S OUTSTANDING END OF FISCAL YEAR 2P18627 FINAL MATURITY DATE TOTAL REVENUE ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR - ISSUED DURING FISCAL YEAR PAID DURING FISCAL YEAR - S OUTSTANDING END OF FISCAL YEAR - S 106 - STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BUDGET NOTES NOT .APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BUDGET NOTE NO. 1 - - MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18631 _ S ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) - 2P18633 $ - PAID DURING FISCAL YEAR - (DO NOT INCLUDE RENEWALS HERE) 2P18635 OUTSTANDING END OF FISCAL YEAR 2P18637 FINAL MATURITY DATE - BUDGET NOTE NO. 2 - MONTH AND YEAR OF ISSUE - CURRENT INTEREST RATE - - - OUTSTANDING BEGINNING OF YEAR 2P18631 ISSUED DURING FISCAL YEAR, , (DO NOT INCLUDE RENEWALS HERE) 2P18633 PAID DURING FISCAL YEAR - - - (DO NOT INCLUDE RENEWALS HERE) 2P18635 $ OUTSTANDING END OF FISCAL YEAR 2P18637 - $ FINAL MATURITY DATE - BUDGET NOTE NO. 3 MONTH AND YEAR OF -ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OFYEAR - 2P18631 $- ISSUED DURING FISCAL YEAR - (DO NOT INCLUDE RENEWALS HERE) 2P18633 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18635 OUTSTANDING END OF FISCAL YEAR 2P18637 $ FINAL MATURITY DATE • TOTAL BUDGET NOTES - AMOUNT OUTSTANDING BEGINNING OF YEAR $ - ISSUED DURING FISCAL YEAR _PAID DURING DURING FISCAL YEAR $ OUTSTANDING END OF FISCAL YEAR $ 107 - - STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT CAPITAL NOTES NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT CAPITAL NOTE NO. 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 57 $ FINAL MATURITY DATE CAPITAL NOTE NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR _ $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ OUTSTANDING END OF FISCAL YEAR 2P4 57 $ FINAL MATURITY DATE CAPITAL NOTE NO. 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ - ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS. HERE) $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ OUTSTANDING END OF FISCAL YEAR _ 2P4 57 FINAL MATURITY DATE TOTAL CAPITAL NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR 2P18651 ISSUED DURING FISCAL YEAR 2P18653 PAID DURING FISCAL YEAR 2P18655 OUTSTANDING END OF FISCAL YEAR 2P18657 108 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT -FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO. 1 SECOND SOUTH HILL WATER #1 MONTH AND YEAR OF ISSUE 03/88 CURRENT 'INTEREST RATE 6.00 OUTSTANDING BEGINNING OF YEAR $ 156,457 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 156,457 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY DATE 03/89 BOND ANTICIPATION NOTE NO . 2 SECOND SOUTH HILL WATER #2 MONTH AND YEAR OF ISSUE 03/88 CURRENT INTEREST RATE 6.00 OUTSTANDING BEGINNING OF YEAR $ 121,043 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) _ - $ 121,043 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY DATE - 03/89 BOND ANTICIPATION NOTE NO . 3 - CODDINGTON ROAD WATER MONTH AND YEAR OF ISSUE 03/88 - CURRENT INTEREST RATE 6.00 OUTSTANDING BEGINNING OF YEAR $ 11,500 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 - PAID DURING FISCAL YEAR - - (DO NOT INCLUDE RENEWALS HERE) $ 11,500 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY •DATE • 03/89 109 STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES • LIST SEPARATELY BY DATE, OF ISSUE ' EDPCODE AMOUNT ' BOND ANTICIPATION NOTE NO. 4 1987 WATER IMPROVEMENTS #1 MONTH AND YEAR OF ISSUE 10/88 CURRENT INTEREST RATE 6.00 OUTSTANDING BEGINNING OF YEAR $ 500,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 500,000 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY DATE 03/89 BOND ANTICIPATION NOTE NO. 5 1987 WATER IMPROVEMENTS #2 MONTH AND YEAR OF ISSUE 05/88 CURRENT INTEREST RATE 4,85 OUTSTANDING BEGINNING OF YEAR $ 500,000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $. 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 500.000 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY DATE 05/89 BOND ANTICIPATION NOTE NO. 6 - 1987 SEWER IMPROVEMENTS #1 MONTH AND YEAR OF ISSUE 10/88 CURRENT INTEREST RATE _ 6.00 OUTSTANDING BEGINNING OF YEAR $ 400.000 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR _ (DO NOT INCLUDE RENEWALS HERE) $ 400.000 OUTSTANDING END OF FISCAL YEAR -2P4 67 $- 0 FINAL- MATURITY DATE 01/R9 eunilu-r 109a STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES LIST SEPARATELY BY DATE OF ISSUE EDPCODE - AMOUNT BOND ANTICIPATION NOTE NO. 7 1987 SEWER IMPROVEMENTS #2 MONTH AND YEAR OF ISSUE 05/88 CURRENT INTEREST RATE 4.85 OUTSTANDING BEGINNING OF YEAR $ 950.000 ISSUED DURING FISCAL YEAR - (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 950.000 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 0 FINAL MATURITY DATE - 05/89 BOND ANTICIPATION NOTE NO. 8 JOINT SEWER - - MONTH AND YEAR OF ISSUE 12/89 CURRENT INTEREST RATE 6.15 OUTSTANDING BEGINNING OF YEAR - $ 311,805 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 0 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) $ 187,083 OUTSTANDING END OF FISCAL YEAR 2P4 67 $ 124,722 FINAL MATURITY DATE 12/90 BOND ANTICIPATION NOTE NO. MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL" YEAR- (DO NOT ,INCLUDE RENEWALS HERE) $ PAID DURING FISCAL YEAR ' (DO NOT INCLUDE RENEWALS HERE) OUTSTANDING END OF FISCAL YEAR 2P4 67 FINAL MATURITY DATE TOTAL BOND ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR 2P18661 $ 2.950.805 ISSUED DURING FISCAL YEAR 2P18663 $ 0 PAID DURING FISCAL YEAR 2P18665 $ 2.826.083 OUTSTANDING END OF FISCAL YEAR 2P18667 $ 124.722 *** BOND ANTICIPATION NOTES REDEEMED FROM BOND PROCEEDS DURING FISCAL YEAR' 2P•18885 $ 2.580.000 110 _ STATEMENT OF INDEBTEDNESS WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BONDS • LIST SEPARATELY BY DATE OF ISSUE - EDPCODE AMOUNT BOND N0. 1 EAST STATE STREET WATER MONTH AND YEAR OF ISSUE 02/54 CURRENT INTEREST RATE 2.60 OUTSTANDING BEGINNING OF YEAR 2P18671 $ 27,000 ISSUED DURING FISCAL YEAR 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 - $ 4,500 OUTSTANDING END OF FISCAL YEAR 2P18677 $ 22,500 FINAL MATURITY DATE _ 02/94 BOND NO. 2 NORTHEAST WATER (Paid off 3/1/89) MONTH AND YEAR OF ISSUE 09/59 CURRENT INTEREST RATE 3,80 OUTSTANDING BEGINNING OF YEAR - 2P18671 $ 15,000 ISSUED DURING FISCAL YEAR 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 $ 15,000 OUTSTANDING END OF FISCAL YEAR 2P18677 $ 0 FINAL MATURITY DATE 03/89 BOND NO. 3 1976 WATER & SEWER IMPROVMENT S e MONTH AND YEAR OF ISSUE _ 09/76 CURRENT INTEREST RATE - q.00 OUTSTANDING BEGINNING OF YEAR 2P18671 $ . 850.000 ISSUED DURING FISCAL YEAR 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 $ 90.000 OUTSTANDING END OF FISCAL YEAR 2P18677 $ 760,000 FINAL MATURITY DATE 03/03 BOND NO. 4 1986 PUBLIC IMPROVEMENTS MONTH AND YEAR OF ISSUE - 05/86 CURRENT INTEREST RATE 6,80 OUTSTANDING BEGINNING OF YEAR 2P18671 $ 2,600,000 ISSUED-DURING FISCAL YEAR 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 $ 125,000 OUTSTANDING -END OF FISCAL YEAR 2P18677 $ 2,475,000 FINAL MATURITY DATE 05/06 1-11 STATEMENT OF INDEBTEDNESS - WATER AND OTHER PURPOSES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT " BONDS LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND NO. 5 1983 PUBLIC IMPROVEMENTS MONTH AND YEAR OF ISSUE 05/83 CURRENT INTEREST RATE 7.10 OUTSTANDING BEGINNING OF YEAR 2P18671- $ 390.000 ISSUED DURING FISCAL YEAR 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 $ 40,000 OUTSTANDING END OF FISCAL YEAR 2P18677 $ 350,000 FINAL MATURITY DATE 06/98 BOND NO. 6 1989 PUBLIC IMPROVEMENTS MONTH AND YEAR OF ISSUE 03/89 CURRENT INTEREST RATE 7.30 OUTSTANDING BEGINNING OF YEAR 2P18671 $ 0 ISSUED DURING FISCAL YEAR _ 2P18673 $2,580,000 PAID DURING FISCAL YEAR 2P18675 $ 0 OUTSTANDING END OF FISCAL YEAR • 2P18677 $2,580,000 FINAL MATURITY DATE 03/08 BOND NO. 7 " SOUTHERN CAYUGA LAKE INTERMUNICIPAL WATER COMMISSION MONTH AND YEAR OF ISSUE _ 11/76 CURRENT INTEREST RATE - - 6.70 OUTSTANDING BEGINNING OF YEAR 2P18671 $ 1.901.932 ISSUED DURING FISCAL YEAR - 2P18673 $ 0 PAID DURING FISCAL YEAR 2P18675 $ '224.637 OUTSTANDING END OF FISCAL YEAR 2P18677 $ 1,677,295 FINAL MATURITY DATE 08/96 TOTAL BONDS - AMOUNT OUTSTANDING BEGINNING OF YEAR' - $5.783.932 ISSUED DURING FISCAL YEAR $2.580.000 PAID DURING FISCAL YEAR _ $ 499.137 OUTSTANDING END OF FISCAL YEAR • $7.864,795 112 ' STATEMENT OF , INDEBTEDNESS • INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT CAPITAL NOTES NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT CAPITAL NOTE NO. 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18751 ISSUED DURING FISCAL YEAR - - (DO NOT INCLUDE RENEWALS HERE) 2P18753 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 $ OUTSTANDING END OF FISCAL YEAR 2P18757 FINAL MATURITY DATE CAPITAL NOTE NO. 2 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18751 _ $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18753 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 $ OUTSTANDING END OF FISCAL YEAR 2P18757 $ FINAL MATURITY DATE CAPITAL NOTE NO. 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18751 ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18753 PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18755 $ ( OUTSTANDING END OF FISCAL YEAR 2P18757 $ IFINAL MATURITY DATE I - TOTAL CAPITAL NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ _ ISSUED DURING FISCAL YEAR $ PAID DURING FISCAL YEAR $ OUTSTANDING END OF FISCAL YEAR 113 STATEMENT OF INDEBTEDNESS- INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES - NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO . 1 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ ' PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $_ OUTSTANDING END OF FISCAL YEAR , 2P18767 $ _ FINAL MATURITY DATE - BOND ANTICIPATION NOTE NO. 2 MONTH AND YEAR OF ISSUE _ CURRENT INTEREST RATE - ' - OUTSTANDING' BEGINNING OF YEAR - 2P18761 $_ ISSUED DURING FISCAL YEAR _ (DO NOT INCLUDE RENEWALS HERE) 2P18763 PAID DURING FISCAL YEAR - - (DO NOT INCLUDE RENEWALS HERE) 2P18765 ' $ OUTSTANDING END OF FISCAL YEAR 2P18767 FINAL MATURITY DATE BOND ANTICIPATION NOTE NO.' 3 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR - 2P18761 $ ISSUED DURING FISCAL YEAR- (DO NOT INCLUDE -RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO- NOT INCLUDE RENEWALS HERE) - 2P18765 OUTSTANDING END OF FISCAL YEAR 2P18767 FINAL MATURITY DATE - _11'4 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BOND ANTICIPATION NOTES NOT APPLICABLE LIST SEPARATELY BY DATE OF ISSUE EDPCODE AMOUNT BOND ANTICIPATION NOTE NO. 4 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE r' OUTSTANDING BEGINNING OF YEAR 2P18761 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ FINAL MATURITY DATE BOND ANTICIPATION NOTE NO. 5 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ FINAL MATURITY DATE BOND ANTICIPATION NOTE NO . 6 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18761 $ ISSUED DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18763 $ PAID DURING FISCAL YEAR (DO NOT INCLUDE RENEWALS HERE) 2P18765 $ OUTSTANDING END OF FISCAL YEAR 2P18767 $ FINAL MATURITY DATE TOTAL BOND ANTICIPATION NOTES AMOUNT OUTSTANDING BEGINNING OF YEAR $ ISSUED DURING FISCAL YEAR $ PAID DURING FISCAL YEAR $ OUTSTANDING END OF FISCAL YEAR $ *** BOND ANTICIPATION NOTES REDEEMED FROM BOND PROCEEDS DURING FISCAL YEAR 2P18885 $ 115 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT, FROM CONSTITUTIONAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE OF ISSUE - EDPCODE AMOUNT BOND NO. 1 RENWICK HEIGHTS SEWER MONTH AND YEAR OF , ISSUE U7/b2 CURRENT INTEREST RATE 3.30 OUTSTANDING BEGINNING OF YEAR 2P18771 - $ 15,000 _ ISSUED DURING FISCAL_ YEAR 2P18773 $ 0 • PAID DURING FISCAL YEAR 2P18775 $_ - 5,000 OUTSTANDING END OF FISCAL YEAR 2P18777 $ 10,000 FINAL MATURITY DATE 12/91 BOND NO. 2 HANSHAW ROAD SEWER (PAID OFF 05/01/89) MONTH AND YEAR OF ISSUE 11/59 CURRENT INTEREST RATE 4.20 OUTSTANDING BEGINNING OF YEAR 2P18771 $ 3.000 ISSUED DURING FISCAL YEAR 2P18773 $ 0 PAID DURING FISCAL YEAR 2P18775 $ 3.000 OUTSTANDING END OF FISCAL YEAR 2P18777 $ 0 FINAL MATURITY DATE . - 05/89 BOND NO. 3 MONTH AND YEAR OF ISSUE - CURRENT INTEREST RATE _ OUTSTANDING .BEGINNING OF YEAR 2P18771 $ _ ISSUED DURING FISCAL YEAR - 2P18773 $ PAID DURING FISCAL YEAR = 2P18775 OUTSTANDING END OF FISCAL YEAR 2P18777 FINAL MATURITY DATE BOND NO. 4 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR - 2P18771 $ ISSUED DURING FISCAL YEAR 2P18773 $ PAID DURING FISCAL YEAR 2P18775 $ OUTSTANDING END OF FISCAL YEAR 2P18777 FINAL MATURITY DATE -, - 116 - STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BONDS LIST SEPARATELY BY DATE , OF ISSUE EDPCODE AMOUNT BOND NO. 5 - MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE - OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 OUTSTANDING. END OF FISCAL YEAR 2P18777 $_ FINAL MATURITY DATE BOND NO. 6 MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 OUTSTANDING END OF FISCAL YEAR • 2P18777 FINAL MATURITY DATE - BOND NO. 7 - MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18771 ISSUED DURING FISCAL YEAR 2P18773 PAID DURING FISCAL YEAR 2P18775 $_ OUTSTANDING END OF FISCAL YEAR 2P18777 FINAL MATURITY DATE TOTAL BONDS AMOUNT OUTSTANDING BEGINNING OF YEAR $ 18,000 ISSUED DURING FISCAL YEAR S 0 PAID DURING FISCAL YEAR $ 8,000 OUTSTANDING- END OF FISCAL YEAR $ -10,000 117 STATEMENT OF INDEBTEDNESS INDEBTEDNESS NOT EXEMPT FROM CONSTITUTIONAL DEBT LIMIT STATE OR AUTHORITY LOANS STATE OR AUTHORITY LOANS EDPCODE AMOUNT " MONTH AND YEAR OF ISSUE CURRENT INTEREST RATE OUTSTANDING BEGINNING OF YEAR 2P18791 $ ISSUED DURING FISCAL YEAR 2P18793 $ PAID DURING FISCAL YEAR 2P18795 $ OUTSTANDING END OF FISCAL YEAR 2P18797 $ FINAL MATURITY DATE ************************************************************************** ************************************************************************** TOTAL OF ALL INDEBTEDNESS INCLUDES TOTAL OF ALL BONDS AND NOTES - EXEMPT AND NOT EXEMPT OUTSTANDING BEGINNING OF YEAR $ 8,752,737 ISSUED DURING FISCAL YEAR ' $ 2,580,000 PAID DURING FISCAL YEAR $ 3,333,220 OUTSTANDING END OF FISCAL YEAR $ 7,999,517 118 OSC DATA ENTRY DO NOT KEY INDEBTEDNESS BY PURPOSE FOR CAPITAL NOTES AND BOND ANTICIPATION NOTES EXEMPT FROM CONSTITUTIONAL DEBT LIMIT BREAKDOWN OF OUTSTANDING BALANCE BY PURPOSE OTHER (PLEASE SPECIFY) EXEMPT DATE OF TAX FROM DEBT ISSUE OR SANITARY INCREMENT LIMIT LATEST SEWER WATER FINANCING RENEWAL 81 83 20 MONTH/YR 124,722 YES 12/89 1 -- FOR EACH OF THE OUTSTANDING NON-CHARGEABLE BOND ANTICIPATION NOTES AND CAPITAL NOTES, PLEASE PUT THE OUTSTANDING AMOUNTS UNDER THE APPROPRIATE COLUMN HEADINGS. THE,SE AMOUNTS MUST BE IN WHOLE DOLLARS ONLY 2 119 MATURITY SCHEDULE - USE ONLY FOR BONDS ISSUED .DURING THE FISCAL YEAR EDPCODE I PURPOSE OF ISSUE To redeem BANs for Water & Sewer Public ImproWements FOR STATE COMPTROLLER 2P3CE USE ONLY TOTAL PRINCIPAL 2P3PR. 2,580,000 DATE OF ISSUE 2P3DT - 03/01/89 INTEREST RATE 2P3PC ( IN DECIMALS) - . 7.30- MONTH, DAY AND YEAR 2P3DM ' OF FINAL MATURITY . 03/01/08 AMOUNT OF PRINCIPAL 2P389 ' . . REDEEMED IN OR -TO BE 0 REDEEMED IN FISCAL° 2P390 YEAR ENDING IN 120.000 - - . (THE LAST TWO DIGITS 2P391 OF THE- EDP CODE 120.000 -CORRESPOND TO THE 2P392' 125,000 FISCAL YEAR ENDED) 2P393 125.000 - - 2P394 - 195,000 _ 2P395 . 125,000 - 2P396 " 125,000 - -2P397 125,000 - _ 2P398 -- - . 140.000 2P399 140,000 - - - 2P300 140,000 . - 2P301 140.000 . 2P302 - - - 140.000 - - - 2P303 - - 140.000 ' - ' 2P304 - - 150.000 2P305 - 150.000 = _ ' 2P306 - ; _ 150.000 - 120 - MATURITY SCHEDULE USE ONLY FOR BONDS. ISSUED DURING THE FISCAL YEAR (CONTINUED) EDPCODE AMOUNT OF PRINCIPAL 2P307 REDEEMED IN OR TO BE 150,000 REDEEMED IN FISCAL 2P308 YEAR ENDING IN 150,000 (THE LAST TWO DIGITS 2P309 OF THE EDP CODE - CORRESPOND TO THE 2P310 FISCAL YEAR ENDED) 2P311 2P312 2P313 2P314 - 2P315 2P316 2P317 ' . - _ 2P318 2P319 2P320 - 2P321 2P322 2P323 2P324 2P325 - 2P326 2P327 2P328 - 2P329 TOTAL 2,580,000 121 SCHEDULE OF TIME DEPOSITS AND INVESTMENTS OTHER THAN RESERVE FUNDS EDPCODE AMOUNT CASH: ON HAND 9Z2001 228,.128 DEMAND DEPOSITS 9Z2021 - 1,242,002 TIME DEPOSITS 9Z2011 TOTAL _ 1,470,130 COLLATERAL: - FDIC INSURANCE 9Z2014 100.000 - SECURITIES LOCATED: (1) IN POSSESSION OF MUNICIPALITY 9Z2014A 0 (2) HELD BY THIRD PARTY CUSTODIAL. BANK 9Z2014B 2.850.000 (3) HELD BY- TRADING COUNTER PARTNER- - 9Z2014C INVESTMENTS: - SECURITIES (450) *BOOK VALUE (COST) 9Z4501 *MARKET VALUE AT BALANCE SHEET DATE 9Z4502 *SECURITIES LOCATED: (1) IN POSSESSION OF MUNICIPALITY 9Z4504A • (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4504B (3) HELD BY TRADING COUNTER PARTNER 9Z4504C - REPURCHASE AGREEMENTS (451) *BOOK VALUE (COST) 9Z4511 *MARKET VALUE AT BALANCE SHEET DATE 9Z4512 *SECURITIES LOCATED: ( 1) IN POSSESSION OF MUNICIPALITY 9Z4514A (2) HELD BY THIRD PARTY CUSTODIAL- BANK 9Z4514B - (3) HELD BY TRADING COUNTER PARTNER 9Z4514C 122 SCHEDULE OF TIME DEPOSITS AND INVESTMENTS RESERVE FUNDS EDPCODE AMOUNT CASH (ALL RESERVE FUNDS) : ON HAND 9Z230,1 DEMAND DEPOSITS 9Z2311 48,110 TIME DEPOSITS 9Z2321 TOTAL 48,110 COLLATERAL: - FDIC INSURANCE 9Z2324 100,000 - SECURITIES LOCATED: (1) IN POSSESSION OF MUNICIPALITY 9Z2324A (2) HELD BY THIRD PARTY CUSTODIAL BANK, 9Z2324B (3) HELD BY TRADING COUNTER PARTNER 9Z2324C INVESTMENTS (ALL RESERVE FUNDS) - SECURITIES (450) *BOOK VALUE -(COST) 9Z4521 *MARKET VALUE AT BALANCE SHEET DATE 9Z4522 *SECURITIES LOCATED: (1) - IN POSSESSION OF . MUNICIPALITY 9Z4524A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4524B (3) HELD BY TRADING COUNTER PARTNER 9Z4524C - REPURCHASE AGREEMENTS (ALL RESERVE FUNDS) (451). *BOOK VALUE (COST) ,-9Z4531 *MARKET VALUE AT BALANCE SHEET DATE 9•Z4532 *SECURITIES LOCATED: (1) POSSESSION OF MUNICIPALITY 9Z4534A (2) HELD BY THIRD PARTY CUSTODIAL BANK 9Z4534B (3) HELD BY TRADING COUNTER PARTNER 9Z4534C 123 - - , OSC DATA ENTRY • NOT APPLICABLE • KEY ENTER CODE AND AMOUNT AS INDICATED REAL PROPERTY TAXLEVY 'AND RELATED INFORMATION CURRENT YEAR TAX LEVY' AND COLLECTIONS COUNTIES, CITIES, VILLAGES, AND. WESTCHESTER COUNTY TOWNS TAXES ON ROLL $ ADD:RELEVIED TAXES •' $ - ADD:OTHER • $ TOTAL TAXES AND OTHER ITEMS ON WARRANT $ DEDUCT:CANCELLATIONS AND ADJUSTME-N7S ( ) DEDUCT:OTHER TOTAL TAXES AND OTHER ITEMS ' TO BE COLLECTED $ '(B) DEDUCT TOTAL TAXES AND OTHER ITEMS ACTUALLY COLLECTED ( - ) (A) UNCOLLECTED TAXES AND OTHER ITEMS $ TAX COLLECTION PERFORMANCE, (A DIVIDED BY. B) ' NEAREST HUNDREDTH PERCENT I KEY ENTER CODE AND AMOUNT EDPCODE AMOUNT - I I i 9ZTCP ' I ANALYSIS OF UNCOLLECTED TAXES AND OTHER ITEMS -' BY YEAR A300 A320 A330 A TAXES RE- TAX SALE PROPERTY ' OTHER - CEIVABLES CERTIFI ACQUIRED PENDING . CATES FOR TAXES ' TOTAL CURRENT YEAR 19 $ - . - $ $ - $ $ PRIOR YEARS: TOTAL $ $ $ . $ 124 TOWN OF ITHACA COUNTY OF TOMPKINS FOR THE FISCAL YEAR ENDED 1989 AUDIT SURVEY AND SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE (ALL LOCAL GOVERNMENTS SHOULD COMPLETE THIS FORM) IF A LOCAL GOVERNMENT RECEIVES FEDERAL ASSISTANCE EQUAL TO OR GREATER THAN $100 , 000 IN ANY FISCAL YEAR, A SINGLE AUDIT MUST BE PERFORMED. IF A LOCAL GOVERNMENT RECEIVES BETWEEN $25, 000 AND $100 , 000 , THE LOCAL GOVERNMENT HAS THE OPTION OF OBTAINING A SINGLE AUDIT OR COMPLYING WITH APPLICABLE FINANCIAL OR COMPLIANCE AUDIT REQUIREMENTS FOR EACH FEDERAL GRANT. FEDERAL ASSISTANCE MAY TAKE THE FORM OF GRANTS, CONTRACTS, LOANS, LOAN GUARANTEES, PROPERTY, COOPERATIVE AGREEMENTS, INTEREST SUBSIDIES, INSURANCE, ETC. RECEIVED DIRECTLY FROM THE FEDERAL GOVERNMENT OR INDIRECTLY THROUGH THE STATE OR ANY OTHER GOVERNMENTAL UNIT. 125 AUDIT COVERAGE SURVEY 1. WILL OR HAVE THE COMBINED FINANCIAL STATEMENTS FOR YOUR LOCALITY BEEN AUDITED BY AN INDEPENDENT AUDITOR (PUBLIC ACCOUNTANT OR CERTIFIED PUBLIC ACCOUNTANT) OTHER THAN THE OFFICE OF THE STATE COMPTROLLER? EDP CODE RESPONSE (ENTER 1 IF YES, 2 IF NO. ) 9ZACO ' 1 IF THE ANSWER TO QUESTION 1 ABOVE IS YES, PLEASE COMPLETE THE FOLLOWING INFORMATION BELOW FOR THE PRINCIPAL AUDITOR: INDEPEN- DENT AUDITOR EDP CODE CODE 9ZIAC DESCRIPTION REQUIRED INFORMATION NAME OF OVERSIGHT UNIT Town of Ithaca NAME OF AUDITING FIRM Ciaschi, Dieters-Hagen, Schaufler & Mickelson ADDRESS OF AUDITING FIRM: STREET Terrace Hill CITY Ithaca STATE New York ZIP CODE 14850 NAME OF CONTACT PERSON WITHIN AUDITING FIRM John E. Little FIRM TELEPHONE NUMBER ( 607 ) 272 - 4444 2. IF THE ANSWER TO QUESTION 1 ABOVE IS YES, WILL THE AUDIT SATISFY THE FINANCIAL, INTERNAL CONTROL AND COMPLIANCE REQUIREMENTS OF THE SINGLE AUDIT ACT OF 1984? EDP CODE RESPONSE CENTER 1 IF YES, 2 IF NO. ) 9ZCO1 1 126 NOT APPLICABLE AUDIT COVERAGE (CONTINUED) 3. FOR EACH COMPONENT UNIT AND/OR ACTIVITY INCLUDED WITHIN YOUR MUNICIPAL REPORTING ENTITY (SEE TABLE BELOW FOR EXAMPLES) , PLEASE INDICATE BELOW IF IT WAS AUDITED, AND IF, SO THE SCOPE OF SUCH AUDIT USING THE FOLLOWING CODING. AUDIT SCOPE CODE * FINANCIAL ONLY. 1 * FINANCIAL AND COMPLIANCE AUDIT OF * FEDERAL PROGRAMS: AS REQUIRED TO SATISFY "SINGLE AUDIT" 2 REQUIREMENTS. AS REQUIRED TO SATISFY FEDERAL. "A-110" 3 REQUIREMENTS FOR PUBLIC HIGHER EDUCATIONAL, HOSPITAL AND OTHER NON-PROFIT ORGANIZATIONS. * NOT AUDITED 4 TYPE OF COMPONENT UNIT OR ACTIVITY EDP CODE RESPONSE COMPONENT UNIT AUTHORITIES: PORT 9ZA202 WATER 9ZA212 SEWER 9ZA222 BRIDGE 9ZA232 SOLID WASTE AND DISPOSAL 9ZA242 PARKING 9ZA252 LIGHT, HEATING AND POWER 9ZA262 TRANSPORTATION 9ZA272 HOUSING 9ZA282 SPORTS CENTER 9ZA292 HOSPITAL DISTRICT 9ZA302 COMMUNITY COLLEGE 9ZA012 SOIL AND WATER CONSERVATION 9ZA022 REGIONAL PLANNING BOARD 9ZA032 URBAN RENEWAL AGENCY 9ZA042 COMMUNITY DEVELOPMENT AGENCY 9ZA052 LIBRARIES 9ZA062 OTHER COMPONENT UNITS (PLEASE SPECIFY) : ACTIVITIES MUNICIPAL HOSPITAL 9ZA502 HEALTH RELATED FACILITY OR INFIRMARY 9ZA582 OTHER (PLEASE LIST BY NAME) : 127 LN Li l cirrLll,tfDL. SCHEDULE. OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT ** PROGRAM DESCRIPTION I - INDIRECT ** B - BOTH ** • DEPARTMENT OF AGRICULTURE . EDP CODE** AMOUNT RURAL RENTING HOUSING LOANS • PROGRAM RECEIPTS FEDERAL _10415A $ OTHER 10415B $ PROGRAM EXPENDITURES FEDERAL _10415C $ OTHER 10415D $ WASTE WATER DISPOSAL SYSTEMS PROGRAM PROGRAM RECEIPTS FEDERAL 10418A $_ OTHER 10418B $ PROGRAM EXPENDITURES FEDERAL 10418C $ OTHER 10418D $ BUSINESS INDUSTRIAL LOANS PROGRAM RECEIPTS FEDERAL 10422A $ OTHER 10422B '$ PROGRAM EXPENDITURES FEDERAL _10422C $ OTHER 10422D $ COMMERCIAL FACILITIES LOANS PROGRAM RECEIPTS FEDERAL _10423A $ OTHER _10423B $ PROGRAM EXPENDITURES FEDERAL _10423C $ OTHER 10423D $ **ENTER "D" OR "I" BEFORE CODE NUMBER •TO INDICATE THAT FEDERAL FINANCIAL ASSISTANCE IS RECEIVED DIRECTLY FROM- THE FEDERAL GOVERNMENT OR IS RECEIVED THROUGH ANOTHER GOVERNMENTAL UNIT:.INDIRECT) .ENTER "B" TO INDICATE THAT FEDERAL FINANCIAL ASSISTANCE IS RECEIVED FROM BOTH THE FEDERAL GOVERNMENT AND THROUGH ANOTHER GOVERNMENTAL UNIT. EDP CODES ARE FROM THE CATALOG OF FEDERAL DOMESTIC ASSISTANCE. 128 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D -- DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF AGRICULTURE (CONTINUED) EDP CODE AMOUNT FOOD DISTRIBUTION PROGRAM RECEIPTS FEDERAL 10550A $ OTHER _10550B $ PROGRAM EXPENDITURES FEDERAL _10550C $ OTHER _10550D $ FOOD STAMP PROGRAM PROGRAM RECEIPTS FEDERAL _10551A $ OTHER a 10551B $ PROGRAM EXPENDITURES FEDERAL _10551C $ t • OTHER _10551D $ NATIONAL SCHOOL BREAKFAST PROGRAM RECEIPTS FEDERAL _10553A $ OTHER, _10553B $ PROGRAM EXPENDITURES FEDERAL _10553C $ OTHER _10553D " _ NATIONAL SCHOOL LUNCH PROGRAM RECEIPTS FEDERAL _10555A $ OTHER 10555B $ PROGRAM EXPENDITURES FEDERAL _10555C $ OTHER _10555D $ FOOD - WOMEN, INFANTS, CHILDREN PROGRAM RECEIPTS FEDERAL 10557A $ OTHER. _10557B $ PROGRAM EXPENDITURES FEDERAL _10557C $ OTHER _10557D $ 129 ' SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH - DEPARTMENT OF AGRICULTURE (CONTINUED) EDP CODE AMOUNT CHILD CARE FOOD PROGRAM PROGRAM RECEIPTS FEDERAL _10558A $ _ OTHER 10558B, $ PROGRAM EXPENDITURES FEDERAL 10558C $ OTHER 10558D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER. B $ PROGRAM EXPENDITURES ' FEDERAL C $ OTHER . D $ DEPARTMENT OF COMMERCE NOT APPLICABLE ECONOMIC DEVELOPMENT - PUBLIC WORKS FACILITY PROGRAM RECEIPTS FEDERAL _11300A $ OTHER - _11300B $ PROGRAM EXPENDITURES FEDERAL ' 11300C $ OTHER '_11300D $ OTHER - (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ ` OTHER B $ PROGRAM EXPENDITURES FEDERAL - C $ OTHER D $ DEPARTMENT OF HEALTH AND HUMAN RESOURCES NOT APPLICABLE HEAD START PROGRAM RECEIPTS FEDERAL 13600A $ OTHER =13600B $ ' PROGRAM EXPENDITURES - FEDERAL _13600C $ OTHER _13600D '$__ 130 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY , D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT AGING - TITLE III PART A & B PROGRAM RECEIPTS - FEDERAL 13633A $ OTHER 13633B $ PROGRAM EXPENDITURES FEDERAL _13633C $ OTHER _13633D $ AGING - TITLE III PART C PROGRAM RECEIPTS FEDERAL _13635A $ _ OTHER _13635B $ PROGRAM EXPENDITURES FEDERAL 13635C $ OTHER 13635D $ ' WORK INCENTIVE PROGRAM ' PROGRAM RECEIPTS FEDERAL _13646A $ OTHER _13646B $ PROGRAM EXPENDITURES FEDERAL _13646C $ OTHER _13646D $ COMMUNITY SERVICES BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13665A $ • OTHER _13665B $ PROGRAM EXPENDITURES FEDERAL 13665C $ OTHER _13665D $ SOCIAL SERVICES BLOCK GRANT PROGRAM RECEIPTS FEDERAL -13667A $ OTHER 13667B $ PROGRAM EXPENDITURES FEDERAL _13667C $ OTHER 13667D $ 131 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D '- DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT CHILD SUPPORT ENFORCEMENT TITLE •IV-D PROGRAM RECEIPTS . FEDERAL 13679A $ OTHER 13679B $ _ PROGRAM EXPENDITURES -FEDERAL 13679C $ OTHER _13679D $ MEDICAID ASSISTANCE TITLE XIX PROGRAM RECEIPTS FEDERAL _13714A $ OTHER 13714B $ PROGRAM EXPENDITURES FEDERAL 13714C $ OTHER 13714D $ AID FAMILIES - DEPENDENT CHILDREN PROGRAM RECEIPTS FEDERAL 13808A $ OTHER 13808B $ PROGRAM EXPENDITURES FEDERAL 13808C $ OTHER 13808D $ HOME ENERGY ASSISTANCE BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13818A $ OTHER . 13818F; $ PROGRAM EXPENDITURES FEDERAL 13818C $ OTHER 13818J $ PREVENTIVE HEALTH BLOCK -GRANT PROGRAM RECEIPTS FEDERAL 13991A $ OTHER 13991B $ PROGRAM EXPENDITURES - FEDERAL 13991C $ OTHER 13991D $ 132 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT . PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF HEALTH AND HUMAN RESOURCES (CONTINUED) EDP CODE AMOUNT ALCOHOL AND DRUG BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13992A $ OTHER 13992B $ PROGRAM EXPENDITURES FEDERAL _13992C $ OTHER _13992D $ PRIMARY CARE BLOCK GRANT PROGRAM RECEIPTS FEDERAL _13993A $ OTHER 13993B $ PROGRAM EXPENDITURES FEDERAL 13993C '$ OTHER _13993D $ MAT & CHILD HEALTH BLOCK GRANT PROGRAM RECEIPTS FEDERAL 13994A $ OTHER 13994B $ PROGRAM EXPENDITURES FEDERAL _13994C $ OTHER 13994D $ OTHER (SPECIFY) PROGRAM RECEIPTS - FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NOT APPLICABLE PUBLIC HOUSING ASSISTANCE PROGRAM RECEIPTS FEDERAL _14146A $ OTHER _14146B $ PROGRAM EXPENDITURES ' FEDERAL _14146C $ OTHER 14146D $ 133 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION .1 - INDIRECT B - BOTH DEPARTMENT OF HOUSING & URBAN DEVELOPMENT (CONTINUED) EDP CODE AMOUNT SECTION 8 EXISTING HOUSING PROGRAM RECEIPTS FEDERAL 14156A $ - OTHER _14156B $ PROGRAM EXPENDITURES FEDERAL _14156C $ OTHER _14156D $ PUBLIC HOUSING - COMMUNITY PROGRAM RECEIPTS FEDERAL _14158A $ OTHER _14158B $ PROGRAM EXPENDITURES FEDERAL _14158C $ OTHER _14158D $ COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT PROGRAM RECEIPTS FEDERAL _14218A $ OTHER _14218B $ PROGRAM EXPENDITURES FEDERAL _14218C $ OTHER _14218D $ COMMUNITY DEVELOPMENT BLOCK GRANT CITY I PROGRAM RECEIPTS FEDERAL _14219A $ _ ' OTHER 14219B $ PROGRAM EXPENDITURES FEDERAL _14219C $ OTHER _14219D $ URBAN DEVELOPMENT ACTION GRANT PROGRAM RECEIPTS FEDERAL =14221A $ OTHER _14221B $ PROGRAM EXPENDITURES FEDERAL _14221C $ OTHER 14221D $ 134 SCHEDULE 'OF FEDERAL ASSISTANCE PROGRAMS - FEDERAL FUNDING AGENCY D - DIRECT PROGRAM ,DESCRIPTION I - INDIRECT. B - BOTH " i - DEPARTMENT OF HOUSING & URBAN DEVELOPMENT ("CONTINUED) EDP CODE AMOUNT OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B° $ PROGRAM EXPENDITURES FEDERAL C * OTHER D $ DEPARTMENT OF THE INTERIOR FISH RESTORATION PROGRAM RECEIPTS FEDERAL 15605A $ " OTHER 15605B 4 PROGRAM EXPENDITURES ' FEDERAL 15605C $ OTHER . 15605D $ WILDLIFE RECREATION PROGRAM RECEIPTS FEDERAL 15611A $ OTHER 15611B $_ PROGRAM EXPENDITURES FEDERAL 15611C $ OTHER 15611D $ LAND AND WATER CONSERVATION PROGRAM RECEIPTS - FEDERAL 15916A $ OTHER 15916B $ PROGRAM EXPENDITURES FEDERAL 15916C $ OTHER _15916D $_ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL - C $ OTHER D $ 135 - , SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF JUSTICE NOT APPLICABLE EDP CODE AMOUNT JUVENILE DELINQUENT PREVENTION PROGRAM RECEIPTS FEDERAL _16540A $ OTHER _16540B $ PROGRAM EXPENDITURES FEDERAL _16540C $ , OTHER _16540D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF LABOR NOT APPLICABLE EMPLOYMENT SERVICE PROGRAM RECEIPTS FEDERAL _17207A $ OTHER _17207B $ PROGRAM EXPENDITURES FEDERAL _17207C $ OTHER _17207D $ UNEMPLOYMENT INSURANCE PROGRAM RECEIPTS FEDERAL _17225A $ OTHER _17225B $ PROGRAM EXPENDITURES FEDERAL _17225C $ OTHER _17225D $ COMPENSATION EMPLOYMENT TRAINING ACT PROGRAM RECEIPTS FEDERAL, _17232A $ OTHER _17232B $ PROGRAM EXPENDITURES FEDERAL _17232C $ OTHER _17232D $ , 136 SCHEDULE OF FEDERAL ASS-ISTANCE PROGRAMS - FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION -I - INDIRECT ' B - BOTH DEPARTMENT OF LABOR . (CONTINUED) EDP CODE AMOUNT SENIOR COMM SERVICE EMPLOYMENT PROGRAM RECEIPTS FEDERAL 17235A- $ OTHER _17235B $ PROGRAM EXPENDITURES _ -FEDERAL ,_17235C $ ' OTHER '_17235D $ JOB TRAINING PARTNERSHIP ACT PROGRAM RECEIPTS FEDERAL _17246A $ OTHER _17246B $_ PROGRAM EXPENDITURES FEDERAL - 17246C $ . OTHER _17246D $_ OTHER _ (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES - FEDERAL C $ OTHER ' D $ DEPARTMENT OF TRANSPORTATION ' AIRPORT DEVELOPMENT AID _ PROGRAM RECEIPTS FEDERAL 20102A $ OTHER 20102B $ PROGRAM EXPENDITURES FEDERAL 20102C $ OTHER- 20102D $- HIGHWAY RESTORATION PLAN CONSTRUCTION • PROGRAM RECEIPTS FEDERAL 1_20205A $ - 35,478 OTHER 20205B $ PROGRAM EXPENDITURES FEDERAL 20205C $ _ OTHER _20205D $ 137 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS • FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF TRANSPORTATION (CONTINUED) EDP CODE AMOUNT UMTA - CAPITAL IMPROVEMENT PROGRAM RECEIPTS FEDERAL 20500A $ OTHER 20500B $ PROGRAM EXPENDITURES FEDERAL _20500C $ OTHER 20500D $ UMTA - CAPITAL AND OPERATIONAL ASSISTANCE PROGRAM RECEIPTS FEDERAL _20507A $ OTHER 20507B $ PROGRAM EXPENDITURES FEDERAL _20507C $ OTHER 20507D $ HIGHWAY SAFETY PROGRAM PROGRAM RECEIPTS FEDERAL 20600A $ OTHER 20600B $ ' PROGRAM EXPENDITURES FEDERAL _20600C $ OTHER 20600D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ DEPARTMENT OF THE TREASURY NOT APPLICABLE GENERAL REVENUE SHARING PROGRAM RECEIPTS FEDERAL _21300A $ OTHER _21300B $ PROGRAM EXPENDITURES FEDERAL _21300C $ OTHER _21300D $ 138 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF THE TREASURY (CONTINUED) EDP CODE AMOUNT ' OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER _D $ ENVIRONMENTAL PROTECTION AGENCY NOT APPLICABLE AIR POLLUTION CONTROL PROGRAM RECEIPTS FEDERAL _66001A $ OTHER _66001B $ PROGRAM EXPENDITURES FEDERAL 66001C $ OTHER _66001D $ , WASTEWATER TREATMENT WORKS PROGRAM RECEIPTS FEDERAL _66418A $ OTHER _66418B $ PROGRAM EXPENDITURES FEDERAL _66418C $ ' OTHER 66413D $ CONSTRUCTION MANAGEMENT ASSISTANCE PROGRAM RECEIPTS FEDERAL _66438A $ OTHER 66433B $ PROGRAM EXPENDITURES FEDERAL _66438C $ OTHER 66438D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL _A $ ‘ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 139 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF ENERGY NOT APPLICABLE EDP CODE AMOUNT WEATHERIZATION ASSISTANCE PROGRAM RECEIPTS FEDERAL 81042A $ OTHER _81042B $ PROGRAM EXPENDITURES FEDERAL 81042C $ OTHER _81042D $ ENERGY CONSERVATION PROGRAM RECEIPTS FEDERAL 81052A $ OTHER _81052B $ PROGRAM EXPENDITURES FEDERAL 81052C $ OTHER _81052D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ FEDERAL EMERGENCY MANAGEMENT AGENCY DISASTER ASSISTANCE PROGRAM PROGRAM RECEIPTS FEDERAL 83516A $ OTHER _83516B $ PROGRAM EXPENDITURES FEDERAL 83516C $ OTHER _83516D $ OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ 140 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION NOT APPLICABLE EDP CODE AMOUNT ADULT EDUCATION PROGRAM RECEIPTS FEDERAL _84002A $ , OTHER 84002B $ PROGRAM EXPENDITURES FEDERAL _84002C $' OTHER _84002D $ BILINGUAL EDUCATION PROGRAM RECEIPTS FEDERAL _84003A $ OTHER 84003B $ PROGRAM EXPENDITURES FEDERAL _84003C $ OTHER _84003D $ EDUCATION - CHAPTER 1 PROGRAM RECEIPTS FEDERAL _84010A $ OTHER 84010B $ PROGRAM EXPENDITURES FEDERAL _84010C $ OTHER _84010D $ MIGRANT EDUCATION PROGRAM RECEIPTS FEDERAL 84011A $ OTHER _84011B $ PROGRAM EXPENDITURES FEDERAL _84011C $ OTHER _84011D $ HANDICAPPED SCHOOL PROGRAM PROGRAM RECEIPTS FEDERAL _84027A $ OTHER _84027B $ PROGRAM EXPENDITURES FEDERAL _84027C' $ , OTHER _84027D $ 141 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT PUBLIC LIBRARY SERVICE PROGRAM RECEIPTS FEDERAL 84034A $ OTHER 84034B $ PROGRAM EXPENDITURES FEDERAL 84034C $ OTHER 84034D $ INTER LIBRARY COOPERATION 1 PROGRAM RECEIPTS FEDERAL _84035A $ OTHER 84033B $ PROGRAM EXPENDITURES FEDERAL 84035C $ OTHER 84035D $ SCHOOL ASSISTANCE - CONSTRUCTION PROGRAM RECEIPTS FEDERAL 84040A $ OTHER 84040B $ PROGRAM EXPENDITURES FEDERAL 84040C $ OTHER -84040D $ , SCHOOL ASSISTANCE IMPACT/DISTRICT PROGRAM RECEIPTS FEDERAL _84041A $ OTHER _84041B $ PROGRAM EXPENDITURES FEDERAL 84041C $ OTHER 84041D $ VOCATIONAL EDUCATION - BASIC _ PROGRAM RECEIPTS FEDERAL 84048A $ OTHER _84048B $ PROGRAM EXPENDITURES FEDERAL 84048C $ OTHER _84048D $ 142 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT VOCATIONAL EDUCATION - PROGRAM IMPROVEMENT PROGRAM RECEIPTS FEDERAL 84050A $ OTHER _84050B $ PROGRAM EXPENDITURES FEDERAL 84050C $ OTHER _84050D $ STUDENT INCENTIVE GRANT PROGRAM RECEIPTS FEDERAL 84069A $ OTHER _84069B $ PROGRAM EXPENDITURES FEDERAL 84069C $ OTHER 84069D $ REHABILITATION SERVICE - BASIC PROGRAM RECEIPTS FEDERAL _84126A $ OTHER _84126B $ PROGRAM EXPENDITURES FEDERAL _84126C $ OTHER 84126D $ TRANSITION PROGRAM - REFUGEE PROGRAM RECEIPTS FEDERAL _84146A $ OTHER _84146B $ PROGRAM, EXPENDITURES FEDERAL _84146C $ OTHER _84146D $ EDUCATION - CHAPTER 2 PROGRAM RECEIPTS FEDERAL 84151A $ OTHER _84151B $ PROGRAM EXPENDITURES FEDERAL _84151C $ OTHER _84151D $ 143 SCHEDULE OF FEDERAL ASSISTANCE PROGRAMS FEDERAL FUNDING AGENCY D - DIRECT PROGRAM DESCRIPTION I - INDIRECT B - BOTH DEPARTMENT OF EDUCATION (CONTINUED) EDP CODE AMOUNT LIBRARY SERVICE CONSTRUCTION PROGRAM RECEIPTS FEDERAL 84154A S OTHER 84154B $ PROGRAM EXPENDITURES FEDERAL 84154C S OTHER _84154D S OTHER (SPECIFY) PROGRAM RECEIPTS FEDERAL A $ OTHER B $ PROGRAM EXPENDITURES FEDERAL C $ OTHER D $ • 144 I TOWN OF ITHACA NOTICE OF TORT CLAIMS FOR THE FISCAL YEAR ENDED 1989 TOTAL TOTAL NUMBER OF CLAIMS AMOUNT OF CLAIMS EDPCODE NUMBER EDPCODE AMOUNT • CLAIMS PENDING -BEGINNING OF YEAR *CLAIMS OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR15 2 9ZTR16 500 ,468. 1 *CLAIMS INVOLVING • - CODEFENDANT/THIRD PARTY 9ZTR10 0 9ZTR11 PLUS: NOTICES FILED DURING YEAR _ *OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR25 2 9ZTR26 10, 622 . E *INVOLVING CODEFENDANT/ _THIRD PARTY DEFENDANT 9ZTR20 9ZTR21 LESS: - - CLAIMS DISPOSED OF DURING YEAR PRIOR TO COMMENCEMENT OF COURT ACTION: * BY LOCALITY 9ZTR30 9ZTR31 * BY INSURANCE CARRIER 9ZTR40 1 9ZTR41 2 , 171. E - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION: - * BY LOCALITY 9ZTR50 9ZTR51 * BY INSURANCE CARRIER 9ZTR60 9ZTR61 * -BY JUDGMENT 9ZTR70 ' 9ZTR71 OTHER 9ZTR80 9ZTR81 EQUALS: CLAIMS PENDING -END OF YEAR - *CLAIMS OTHER THAN CODEFENDANT/THIRD PARTY 9ZTR95 1 9ZTR96 10, 000. ( *CLAIMS INVOLVING - _CODEFENDANT/THIRD PARTY 9ZTR90 9ZTR91 _ 145 TOWN OF ITHACA NOTICE OF TORT CLAIMS ' FOR THE FISCAL YEAR ENDED 1989 . AMOUNT PAID EDPCODE ON CLAIMS - CLAIMS DISPOSED OF DURING YEAR PRIOR TO COMMENCEMENT - OF COURT ACTION: * BY LOCALITY 9ZTR32 * BY INSURANCE CARRIER 9ZTR42 COLUMN (2) COLUMN ( 1) MUNICIPALITY NUMBER .EQUITABLE _ EDPCODE ON CLAIMS # EDPCODE SHARE - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION: . * BY LOCALITY 9ZTR54 9ZTR56 * BY INSURANCE CARRIER 9ZTR64 9ZTR66 * BY JUDGMENT 9ZTR74 9ZTR76 * OTHER 9ZTR84 9ZTR86 COLUMN (4) . AMOUNT PAID• _ GREATER THAN COLUMN (3) MUNICIPALITY AMOUNT PAID EQUITABLE EDPCODE ON CLAIMS EDPCODE SHARE ## - CLAIMS DISPOSED OF DURING YEAR AFTER COMMENCEMENT OF COURT ACTION: - _ * BY LOCALITY 9ZTR52 ,9ZTR58 , * BY INSURANCE CARRIER 9ZTR62 - 9ZTR68 . * BY JUDGMENT 9ZTR72 - 9ZTR78 * OTHER 9ZTR82 9ZTR88 # THIS IS THE NUMBER OF CLAIMS (COLUMN 1) DISPOSED OF DURING THE YEAR WHERE THE SETTLEMENT WAS DETERMINED IN ACCORDANCE WITH THE RELATIVE CULPABILITY OF EACH PARTY PURSUANT TO AN ITEMIZED DECISION OR. JURY VERDICT AND WHERE THE AMOUNT WAS GREATER THAN THE MUNICIPALITY'S EQUITABLE SHARE . THE MUNICIPALITY'S EQUITABLE SHARE IS TO BE ENTERED IN COLUMN 2. ## THIS IS THE AMOUNT PAID BY THE MUNICIPALITY WHICH IS GREATER THAN THE MUNICIPALITY'S EQUITABLE SHARE IN ACCORDANCE WITH THE RELATIVE CULPABILITY OF PARTIES PURSUANT TO AN ITEMIZED DECISION OR JURY VERDICT. REPOR REPARED ON 3/6/90 BY , DATE ��,/, 126 East Seneca Street, Ithaca, New York' NAME ADDRESS Town Clerk ( 607 ) 273-1721 - TITLE- . PHONE NUMBER 146 TOWN OF ITHACA LIABILITY INSURANCE QUESTIONAIRE EDPCODE RESPONSE 1-. HAS YOUR MUNICIPALITY BEEN ABLE TO OBTAIN LIABILITY INSURANCE FROM AN INSURANCE COMPANY FOR ANY OF THE FOLLOWING TYPES OF COVERAGE? (ENTER 1 IF YES, 2 IF, NO. ) GENERAL LIABILITY - 9ZLY11 1 VEHICLE LIABILITY 9ZLY12 1 WORKERS COMPENSATION LIABILITY 9ZLY13 1 UMBRELLA OR EXCESS LIABILITY 9ZLY14 1 OTHER -TYPES OF LIABILITY INSURANCE: PUBLIC OFFICIALS 9ZLY18' 1 9ZLY19 2. WAS IT NECESSARY FOR YOUR MUNICIPALITY TO CHANGE INSURANCE COMPANIES THIS FISCAL YEAR? (ENTER 1 IF YES, 2 IF NO. ) 9ZLY21 2 3. HAS YOUR MUNICIPALITY ENTERED INTO A' CONSOR- TIUM WITH OTHERS TO OBTAIN INSURANCE COVERAGE? (ENTER 1 IF YES, 2 IF NO. ) 9ZLY31 2 OSC - IDENTIFY NAME EDPCODE INSURANCE ' I USE ONLY OF - COVERAGE CONSORTIUM CODE CONSORTIUM TYPE 1 9ZLY32 9ZLY33 9ZLY34 4. IDENTIFY WHETHER YOUR' MUNICIPALITY HAS ELECTED TO CREATE A SELF-INSURANCE PROGRAM (ENTER 1) OR TO HAVE. NO INSURANCE (ENTER 2) FOR THE FOLLOWING ' TYPES OF COVERAGES: ' GENERAL LIABILITY- - 9ZLY41 VEHICLE LIABILITY 9ZLY42 WORKERS COMPENSATION LIABILITY 9ZLY43 UMBRELLA OR EXCESS LIABILITY - 9ZLY44 OTHER TYPES OF LIABILITY: 9ZLY•18 9ZLY19 5. PLEASE LIST THETOTAL COST YOUR MUNICIPALITY HAD TO PAY FOR LIABILITY TYPE INSURANCE COVERAGE SELF TOTAL EDP CODE PREMIUM EDP CODE INSURANCE EDP CODE AMOUNT 1989 9ZLY51C, $ 83,046 9ZLY52C $ 9ZLY53C $ 83,046 1-988 - 9ZLY51P - $ 72,112 9ZLY52P $_ 9ZLY53P -$ 72,112 6. COMMENTS: - - 147 - :1 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS For the Fiscal Year Ended December 31, 1989 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the Town of Ithaca 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. A. FINANCIAL REPORTING ENTITY The Town of Ithaca, which was established in 1821, is governed by Town 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 Town Supervisor serves as chief executive officer and chief fiscal officer. 1. Excluded from the Reporting Entity Although the following organizations, functions or activities are related to the Town of Ithaca, they are not included in the Town of Ithaca reporting entity. The following are activities undertaken jointly with other municipalities and are excluded from the financial statements. See Note V for additional disclosure regarding joint ventures. Southern Cayuga Lake Intermunicipal Water Commission, with the Towns of Lansing and Dryden and the Villages of Lansing and Cayuga Heights. Ithaca Area Wastewater Treatment Plant, with the Town of Dryden and City of Ithaca. B. BASIS OF PRESENTATION - FUND ACCOUNTING The accounts of the Town of Ithaca are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for within a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance/retained earnings, revenues and expenditures/expenses which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. The various funds are summarized by type in the financial statements. (Certain funds of the Town are utilized to account for resources derived from, and/or expenditures applicable to an area less than the entire Town. The following fund types and account groups are used: TOWN OF ITHACA PAGE 2 - 1. Fund Categories a. General Fund - to account for revenues (ie. , general tax and other from State, Federal and local sources) which are not required by law or other provision to be accounted for in other funds and which finance the basic governmental functions provided by the Town. b. General Fund Town Outside Village - used to record transactions which are required to be a charge on the .area of the Town outside the Village. c. Highway Fund - used to account for revenues and expenditures for parttown highway purposes. d. Special Revenue Funds - utilized to account for revenues derived from special sources which are required by law or regulation to be accounted for in separate funds. Special Revenue Funds include the following: Fire Protection Fund - used to record transactions involving the Town Fire Protection District and the contracts for fire protection with City of Ithaca and Village of Cayuga Heights. Lighting District Fund - used to record operation and maintenance transactions. Revenues derived from special districts assessment. Water Fund - established by law to account for revenues derived from charges for water consumption and the application of such revenues toward related operating expenses and revenues derived from benefitted assessments used for debt retirement. Sewer Fund - established by law to account for revenues derived from sewer rents and used for related operating expenses and revenues derived from benefitted assessments used for debt retirement. e. Capital Fund - used to account for capital improvements financed from current monies transferred from other funds, Federal and State grants and proceeds of obligations. f. Trust and Agency Funds - used to account for funds held in trust for subsequent distributions, transmittal or release to other governments, individuals or to other funds. g. General Fixed Assets - used to account for land, buildings, improvements other than buildings, and equipment utilized for general government purposes. h. General Long-Term Debt Group of Accounts - used to account for all long-term debt including serial bonds, instalment payments, accrued vacation time and unbilled retirement. i. Debt Service Fund - used to account for interest earned on proceeds of borrowings for water and sewer capital projects. Interest earned is transferred to the debt service fund from the capital projects fund and then to the operating funds for payment of principal and interest. TOWN OF ITHACA PAGE 3 2. Basis of Accounting - modified accrual. The Town maintained its records on the double-entry basis of accounting prescribed by the State Comptroller, as set forth in the Uniform System of Accounts for Towns. Town funds are accounted for on the modified accrual basis, which is summarized as follows: a. Revenues - recognized when received, except real property taxes which are recognized when earned. Revenues are also accrued at year-end. b. Expenditures - recognized when paid, except at year-end when expenditures are accrued. c. The encumbrance method of accounting is used in the Townwide, Parttown, Highway, Water, Sewer and Capital Projects funds. d. Accrual of water and sewer rents is done throughout the year. Expenditures are accrued at year-end. e. 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 parable to maturity. 3. Property Taxes - real property taxes are levied as of January 1st. The Town Receiver of Taxes collects all real estate taxes for Town and County purposes. The Town Receiver distributes the collected tax money to the Town Supervisor prior to distributing the balance collected to the County on June 1. The Town thereby is assured of 100% tax collection. Responsibility for the collection of unpaid taxes rests with the County. Uncollected tax liens are sold annually by the County. 4. Payment to the County to Reduce Taxes - the payment of $51,443 to the Chief Fiscal Officer of Tompkins County is certified by him to have been applied in the County budget to reduce 1990 County taxes in the same amount to parttown taxpayers in the Town of Ithaca since the Town of Ithaca, in 1990, will not otherwise have needed all of its share of County sales tax revenues in the third year in which the Town opted to take all of such revenues directly. 5. Contractual Expenses for Legal Services - the payment of $64,540 in the General Fund and $76,990 in General Fund Town Outside Village represents payment for 2 years services. Prior to 1989, the Town was billed in January and paid in February for legal services rendered in the previous fiscal year. An agreement was reach with the firm providing the Town's legal services to adopt a more current billing and payment process. Therefore, the Town paid for 1988 legal services in February 1989, and thereafter was billed quarterly for 1989 legal services. TOWN OF ITHACA PAGE 4 1. Budget Policies - The budget policies are as follows: a. No later than October 5th the budget officer submits a tentative budget to the Town Board for the fiscal year commencing the following January 1. The tentative budget includes proposed expenditures and the proposed means of financing for all funds. b. After public hearings are conducted to obtain taxpayer comments, no later than November 20th the Town Board adopts the budget. c. All modifications of the budget must be approved by the Town Board. However, the Town Supervisor is authorized to transfer certain budgeted amounts within departments. 2. Budget Basis of Accounting The budget is 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. 3. 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 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. D. INSURANCE The Town of Ithaca 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. Unemployment insurance - as of January 1, 1978, Town employees are covered by unemployment insurance. The Town has chosen to discharge its liability to the New York State Unemployment Insurance Fund by means of the benefit reimbursement method. This is a dollar-for-dollar reimbursement to the Unemployment Insurance Fund for the benefits paid to former employees and charged to the Town's account. The Town is exempt from federal unemployment insurance tax. TOWN OF ITHACA PAGE 5 E. VACATION The Town of Ithaca employees are granted vacation in varying amounts. In the event of termination, an employee is entitled to payment for accumulated vacation at various rates, subject to certain maximum limitations. The value of unused employee vacation balances at yearend has been recorded in the general long-term debt account group. Payment of vacation recorded in the general long-term debt account group is dependent upon many factors, therefore timing of future payments is not readily determinable. However, management believes that sufficient resources will be made available for the payments of vacation when such payment becomes due. F. POST-RETIREMENT BENEFITS In addition to providing pension benefits, the Town of Ithaca provides health insurance coverage for retired employees. Substantially all of the Town's employees may become eligible for these benefits if they reach normal retirement age while working for the Town. Health care benefits are provided through an insurance company. The Town recognizes the cost of providing benefits by recording its share of insurance premiums as an expenditure in the year paid. II. STEWARDSHIP, COMPLIANCE, ACCOUNTABILITY DEFICIT FUND BALANCES The Water Fund had a deficit fund balance on December 31, 1989. The principal factor which caused the deficit was: The expenditure of funds in Capital Projects for Water improvements that exceeded the Debt Limit and had to be covered by the Water Operating Fund. In order to cover the deficit a loan was made from Sewer Operating Fund to Water Operating Fund. This loan should be repaid within the new fiscal year with increased water surcharge revenues. { • TOWN OF ITHACA PAGE 6 III. DETAIL NOTES ON ALL FUNDS AND ACCOUNT GROUPS A. ASSETS 1. The Town of Ithaca investment policies are governed by State statutes. In addition, the Town of Ithaca has its own written investment policy. Collateral is required for demand deposits and certificates of deposit not covered by FDIC. At year-end the following collateral was held by the Town's custodial hank in the Town's name: 1,000,000 Federal Home Lone Banks, dated 05/26/87, rate 8.2500, maturity 05/25/90, market value 12/31/89 $1,000,625 500,000 US Treasury Notes, dated 03/31/88, rate 7.3750, maturity 03/31/90, market value 12/31/89 $498,750 100,000 Ithaca City School District, dated 06/15/86, rate 6.3750, maturity 6/15/95, market value 12/31/89 $100,833 200,000 US Treasury Notes, dated 11/30/88, rate 8.8750, maturity 11/30/90, market value 12/31/89 $201,500 400,000 US Treasury Notes, dated 06/30/89, rate 8.2500, maturity 06/30/91, market value 12/31/89 $401,375 250,000 Federal Home Loan Banks, rate 8.40, maturity 11/26/90, market value 12/31/89 $250,469 400,000 Tompkins County general obligations 12/15/85, maturity 6/15/95, market value 12/31/89 $415,132 2. Following is a summary of changes in general fixed assets: Type Balance Additions Deletions Balance 12/31/88 12/31/89 K101 Land 32,842 -0- -0- 32,842 K102 Buildings 384,534 720 -0- 385,254 K104 Equipment 929,305 158,784 37,751 1,050,338 TOTALS 1,346,681 159,504 37,751 1,468,434 1 TOVTN OF ITHACA PAGE 7 B. LIABILITIES 1. Pension Plans The Town of Ithaca participates in the New York State and Local Employees' Retirement System. This is a cost sharing multiple public employer retirement system. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law (NYSRSSL) . The System offers a wide range of plans and benefits which are related to years of service and final average salary, vesting of retirement benefits, death and disability benefits and optional methods of benefit payments. All benefits generally vest after ten years of credited service. The NYSRSSL provides that all participants in the system are jointly and severally liable for any actuarial unfunded amounts. Such amounts are collected through annual billings to all participating employers. Generally, all employees, except certain part-time employees, participate in the System. The System is noncontributory except for employees who joined the Employees' Retirement System after July 27, 1976 who contribute 3% of their salary. Employee contributions are deducted by employer's from employees' paychecks and are sent currently to the Employees' Retirement System. Payments Due the System Through 1988, the System billed all participating employers by May 31 each year. Billings were based on salaries paid during the System's fiscal year which ended on March 31 of the previous calendar year, and in accordance with funding requirements determined by the System's actuary. Employers were required to remit payment in full by June 30. In 1989 and future years, the System's billings are based on Chapter 62 of the Laws of 1989 of the State of New York. This legislation requires participating employers to begin making payments on a current basis, while amortizing existing unpaid amounts relating to the System's fiscal years ending March 31, 1988 and 1989 (which otherwise were to have been paid on June 30, 1989 and 1990, respectively) over a 17-year period, with an 8.75% interest factor added. The payment covering the System's fiscal year ending March 31, 1990 and the first amortization installment were paid December 15, 1989. December 15th will be the Payment date for amounts due on each succeeding year's liability and portion of the amortized amount. Any under or over payment of the estimate paid for the System's fiscal year ending March 31, 1990 will be included in the succeeding December 15 payment. For the Town of Ithaca the total unpaid liability on 12/31/88 as calculated by the method mandated by the Office of the State Comptroller would have been $68,858.00. Therefore, a decrease of $12,764.00 was deducted from the existing $81,622.00 liability calculated under the previous method. The unpaid liability was then decreased on 12/15/89 by $7,116.00, the amount of the principal for the first amortization payment, leaving a year-end liability of $61,742.00 due to the New York State Employees' Retirement System in the Long-term Debt Group of Accounts. A TOWN OF ITHACA PAGE 8 2. Long-Term Debt a. At December 31, 1989 the total outstanding indebtedness of the Town of Ithaca aggregated $8,076,240.00. Of this amount, $237,616.00 was subject to the Town's constitutional debt limit and represented approximately 1.2% of its debt limit. b. Serial Bonds - The Town of Ithaca 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 Town, 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. New Borrowings - during 1989 $2,580,000.00 in Serials Bonds was issued. These bonds (along with $59,000.00 from operating funds) were used to redeem outstanding BANs for 1987 water and sewer improvements and 2 South Hill/Coddington Road water extensions. Liability for this borrowing is accounted for in the General Long-Term Debt Group of Accounts. c. Other Long-Term Debt - In addition to the above long-term debt the Town of Ithaca had the following noncurrent liabilities: * Due to Employees' Retirement System: represents the noncurrent portion of the liability to the state retirement system. * 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, 1989 by fund type and account group: Balance Increases Decreases Balance 12/31/88 12/31/89 Water & Sewer Serial Bonds $5,801,932 $2,580,000 $ 507,137 $7,874,795 Water & Sewer BANS 600,805 0 476,083 124,722 Unbilled Retirement 81,622 0 19,880 61,742 Compensated Absences 11,700 9,098 5,817 14,981 TOTAL LONG TERM DEBT $6,496,059 $2,589,098 $1,008,917 $8,076,240 TOWN OF ITHACA PAGE 9 C. INTERFUND RECEIVABLES AND PAYABLES Interfund receivables and payables at December 31, 1989 were as follows: Interfund Interfund FUND Receivables Payables Water $ $ 46,439 , Sewer $ 46,439 TOTAL $ 46,439 $46,439 D. FUND EQUITY Reserves The highway fund equity includes reserve funds established for highway machinery. The balance at the end of 1989 was $48,431. 57. This reserve fund was established by Board resolution on November 9, 1984, and any unexpended appropriation for machinery at year end is to be transferred to the reserve fund. The reserve fund was increased by $2,891.02 interest earned and $321.40 unexpended machinery appropriations for 1989. V. JOINT VENTURES The following are activities undertaken jointly with other municipalities. These activities are excluded from the financial statements of all participating municipalities. Separate financial statements are issued for such joint ventures. The Town of Ithaca is a participant in the Southern Cayuga Lake Intermunicipal Water Commission, along with the Towns of Lansing and Dryden and the Villages of Lansing and Cayuga Heights. The Supervisor of the Town of Ithaca serves as Treasurer for the Water Commission; however, the Commission operates as a separate entity and submits a joint activity annual report under separate cover. The joint activity serial bonds shown on the Statement of Indebtedness, p.' 112, is the Town of Ithaca's portion of the joint indebtedness of the Water Commission and is in actuality a contingent liability. The Water Commission pays the principal and interest payments on these bonds from water sale revenues and benefit assessment proceeds received from each participating municipality. The Town of Ithaca is also a participant in the joint sewer activity known as the Ithaca Area Wastewater Treatment Plant. The other participants are the Town of Dryden and the City of Ithaca. The City of Ithaca has custody of the joint activity money. Construction of the treatment plant began in the Spring of 1984. It is expected that 12-1/2% of the cost will be borne by the participants, the balance being federally and state aided. Capital costs allocated to the Town of Ithaca will be 41. 574% of the total. The debt issued by the Town to finance the project includes the Bond Anticipation Note shown on the schedule of indebtedness in the amount of $124,722.00.