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1998 Annual Report Submitted to the NYS Comptroller
friMF I ,, .c,-. -, TOWN OF ITHACA - 1 ,, u® 126 EAST SENECA STREET, ITHACA, N.Y. 14850 = TOWN CLERK 273-1721 HIGHWAY 273-1656 PARKS 273-8035 ENGINEERING 273-1747 PLANNING 273-1747 ZONING 273-1783 FAX(607)273-1704 February 19, 1999 • ril- Ithaca Town Hall 7'1 41 1i , Attn: Catherine Valentino, Supervisor 126 East Seneca Street Ithaca, New York 14850 RE: 1998 NYS Annual Comptroller's Report ARCHIVE COPY Dear Cathy: Proudly presented, is the Town's 1998 State Comptroller's Annual Financial Report. . This reporting year marks another first for the Town. This financial information will be filed electronically. I have marked the calendar for February 25th as our official day to electronically transmit this information to the State. Prior to this date any comments, questions, and suggestions are welcomed. I am both pleased and excited with our fiscal accomplishment. Each reporting year we get a more clear picture as "to where we have come from" and "to where are we headed". I believe I am on sure ground when I say "the Town's fiscal strength is the result of your leadership and our fiscal mindedness." I want to thank you and each board member for the direction, the many suggestions, and considerations provided to me (personally and professionally) throughout 1998. May I congratulate you and each Councilperson on a great job! Respectful , f Luz f4' Aa\it__ Carvill, Town Budget Officer CC: Carolyn Grigorov, Councilperson David Klein, Councilperson Ellen Harrison, Councilperson Edward Conley, Councilperson r Mary Russell, Councilperson i---4 John Wolff, Councilperson rilentliNotebaorr AoWtatelerk I; -1/ 7 t ) i t _ , :FINA . All Numbers in This Report - - - ('---1ve Been Rounded To The - . ., ` '_ -,.4 wrest Dollar - . - • _ - _ ti . -. ANNUAL.FINANCIAL REPORT -`,--""-' _ ` - . - - - - UPDATE DOCUMENT - For The '• , - TOWN,OF ITHACA' _ _ , _' - _ - . ` - • '" COUNTY-OF-TOMPKINS. - ' `" For The Fiscal Year Ended 1998 . . Ci . ., , . AUTHORIZATION ,° - , . - ARTICLE 3, SECTION 30 of the GENERAL MUNICIPAL LAW: . , _ , - , '1. ***-Eve y 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 PORK - - Office of The-State Comptroller . - , _ , Division of Municipal Affairs - _ - -Albany, New York 12236 - -. , - *FINANCIAL SECTION* -.,ancial Information for the following funds and account groups are included in the-Annual Financial Report `, •d by your government for the fiscal year ended 1997 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 1998: (A) GENERAL (B)GENERAL TOWN-OUTSIDE VG , (CS) RISK RETENTION (DB) HIGHWAY-PART-TOWN (FX)WATER (G) SEWER- (SF) FIRE PROTECTION (SL) LIGHTING (V) DEBT SERVICE (H) CAPITAL PROJECTS - (TA)AGENCY - (K)GENERAL FIXED ASSETS (W) GENERAL LONG-TERM DEBT All amounts included in this update document for 1997 represent data filed by your government with , OSC as reviewed and adjusted where necessary. ***SUPPLEMENTAL SECTION*** The Supplemental Section includes the following sections: 1) Statement of Indebtedness 2) Schedule for Reporting Variable Rate, Discounted, and/or �� Negotiated Bonds and Notes 3)Schedule for Reporting All Installment Purchase Contracts/Certificates of Participation 4)Schedule of Securities for Collateralization 5)Schedule of Time Deposits and Investments 6) Investment Certification f 7) Bank Reconciliation 8) Real Property Tax Levy and Related Information 9) Local Government Questionnaire 10)Notice of Tort Claims All numbers in this report will be rounded to the nearest dollar. 2 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 C__) *** FINANCIAL SECTION*** ti 3 - . , ' - TOWN OF-ITHACA - ' - - .ANNUAL UPDATE DOCUMENT • - ' For The Fiscal Year Ended 1998 . . , ' )GENERAL • . Balance Sheet _ - ASSETS , - - " CASH - " ' A200 - CASH IN TIME DEPOSITS - . " .. - 741,007 A201' ` - - •922,143 - PETTY CASH 200 A210 . - 200- STATE&FEDERAL OTHER - , -. 14 675 - A-410 - - 15 924 - a tic. ',. 151 .• ' �.�`�.'.,�. -,-, �—..-;. �.-i^"ati' t�n'i,A•1!1 r„�,.:•-4i4 ,i;x uri r..arw,*:+z•±.sw,,.eFi wcm+.7.• Q�uu stuez a .awava,,xs 7 e - DUE FROM OTHER GOVERNMENTS " d rn `13,095 A440 an s,nt' {1H=`3 � PREPAID EXPENSES -- 6 443 ` A480 -- - . 3 299 _. _.. ..... . .......... .._.__........_...... ...._..........._... ..� _ w __ _ . _.. ._ ._.._........._..-...._. ... _............._ Li„ui � +.r v.Ii us,..ai:i:�"-•[-zi ,.......................:::....r:........„...,.....................�..........,, .... v.:r....�....:.,•+ww._..,, 'Fi iM...................................::�, :•- e�a .a.�......,....��y.sh'�..:1��.._.:•;.?s...��•e+>•c:. ................ ..................._...................... ............................... .......:..Rv.,r-s �.. .... ..�.... ._ .:ic:7.....:..ram. - CASH-SPECIAL RESERVES` - - :24 784 -4230 • - 20 782 g ri Fii r_O.rl *!Fg' r Pi."!. -. ? 'tr" ry a'':vaw.--wx v` m'r w regomm�+X C. •xvv......a450" 1'm 7....f .._..v Yy aw' : _ • _ _ • • • • . 4 - . . - . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Balance Sheet LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE 4,376 A600 4 247 F,iH-+' F:tkf� �i�.� �'� p;.. a.r.. w: " v:xra r^sue.—s•:" ._..... I::e........'..v � .F..r[vT.S.r54 ......_ ^..........�....T:��..e�o......^..�.R`e9•� ................ vw.F:m..�ES d9�:'.:YC:v�'.."'._m^.L..�::��:'GR ^•___... '•e.•:�S^...._. ACCRUED LIABILITIES . ' 23,424 A601 45,581_ DUE TO OTHER FUNDS A630 67 Drwvr,+}.:u.,s:.t,..z�.�,��rn;�re��R ,. S.,..rLrs2turta+o rWmarie trxtxtt.AIWAffi xnism!&rcr,v6. :. ,±1.3ci " p. 4i �`�4: 9 N .$.^ etS J��,4 •.• �....�.. ..az s r= �:'c ."•.. Wre:.•• ••o.^�.• .. ... .:r�� ....irs�.^._..�;.._............^......_............or:.;:v:Y•::r�..v•�:::a:�r•..•...•x:x....:.^^rn..•�rx�M.:.r�i�� .,..^......._r.r ...... ........ �'.:.,^............... *:�. r FUND EQUITY RESERVE FOR ENCUMBRANCES 11 429 A821 4 763 rr�' .-'fG'�►� s �3 m '„' ..ra. ." ?mr';T ... 'Y.:NLz'.p ....'• .: a e., ...`�:".rso: r�—t •- %5s.e:7...__�.� ...s�:,:a��.r•��.....�.:.�i..�§.x:.. .......:a�..�_`rvr=..,�:�e......r.....:r�x...�.._:_.=^....s...�•-.:..... ._.�,.y.::�:��s:�r:.::............ .......^..^...�?fL3'.G • GENERAL RESERVE _45L598 A870 20,782 r• - UNRESERVED FUND BALANCE APPROPRIATED 140,334 A910 198 506 •24»,>lav_n�,a,�•., 7'H. ,..YY.YdlaWirMarr'YKaL1_.Lauui'AvAIWAAVIIA...-u..fitliA.,.Y,CS.I. aft±✓±/:.s UNRESERVED FUND ,.. r.cr :�t� cG•" :u BALANCE UNAPPROPRIATED .5.75 043. Ass911 ... .. :. ss68[.'.�8 4, 03;2 xYA A�(Rgfzfaww' _fffi �'yt"f'F' . P - •- -- '-- - - '- - --- -- e..,-t�•rr.vr.m...��n�a•M.v.,a r..0 ui�...±t.�..f•r. 7 ..a-s. �, .. ._.: w x.• saYvxr. _^r - . : :-•:W-•o• ^. ..3;;, r�...s,. :i��';' �1. _...... • t 93ad�".��r�9 €�r>: .'•:F3�~����s���� �. Y � ;�.......�..__.,.:}�.��ar_��...^...�+�"��iz.,� ��"'1 �'I r:�::"a'-�:• ....��"�4�nm • 5 TOWN OF ITHACA , ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations 61:4_3L"/4i'J'ai tt ;:-?: 'sF: i3+ F '-�r'SFSF-4.I- y a_.. .'f ( .7 e- p +ems:.°-'_-#.,--tg> yy. p �`-'�.•.. i= �.._n�a�� _. . ��-T'--'�=� tin_ ���`:'.z`."�Y _ '��{..��y,���4YAT�Y��r.�.ti�.n�'3_.c�`S�_' �1.7 DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES 926 611 A1001 924 762 Q a � i Lrii? nVa+ .4 ... --- ..::...v w..�.W.......-_".... �v.'v_v•`a E. i ''•.�.. ..5...77:-. .�v.. w..•-Wat�+_zyY�� "•f:_ • I = .�.r .u.- .. ..... .. .w....-.�......�..._.��..:. r.....x�....."......,.....:xr..�=r�...._.............:.:.w..^....^o....-�w.w.:.... -�^�. ... .�......^.:.:�...�....,.w�-..:r.:dL.ai�.s..^...._.....^.... _ . OTHER PAYMENTS IN LIEU OF TAXES 5,669 A1081 9,066 INTEREST&PENALTIES ON REAL PROP TAXES 14 329 A1090 10,445 .. vv_.v.. .w..w..Ga' ^�".:•1'':C=J�:" :Y.:w".^:•.:'_'.�::"oS':v.r.... -� ^ v.. w._, v...�.. �......wv...wv.:::t':.'Tr:' .4 Ft Ea ". ''Lw`9= 4 Yi t rs-..7 A "• r.- :" yr:•:: .:-s,"�_•. a a a�,�,t: :,•s 4:-- ..., a z .,4;nfn r�r at�:.�.w ��k`w�.:x..�1.5. . .:�• ::.�;• 4? :� •�.. r�..grro,y ....::W.�"�t}:.'�-n @" "1srwW"^�^.o;�zs�..wL.�::x `�.�" '4a��. NON PROP TAX DIST BY COUNTY = 172,420 A1120 199,378 .t.l. CLERK FEES - 1,960 A1255 2,323 PUBLIC POUND CHARGES-DOG CONTROL FEES 6,446 A1550 7,058 OTHER HOME&COMMUNITY SERVICES INCOME ' 16 389 A2189 5,888 YOUTH RECREATION SERVICES-OTHER GOVTS 17,817 A2350 21,118 = 4 _ - --_ INTEREST AND EARNINGS 60,766 A2401 61 _027 ._liL'a?AA.tN.i{i;'et . . .-<11..1i8lvhGle..l _ - _ _ _ _ _ ____- - t ., ,-.. .... .. ... .. .—. z ,— BINGO LICENSES - 647 A2540 655 DOG LICENSES 2,982 A2544 1,936 FINES AND FORFEITED BAIL 42 787 A2610 - 59 037 ......w—.v.v vw tag'.vM�wv..w..'.vl��.... u�v._..�vv.gv.,..,.�v..v.�.v.v...v..w ....� .s� ....v._. -w.v ......v� • _ gg '.. }„'iKFT(i 1 . ,...a,3e •o}.:. '•••=irE17- w,._ ?'s7.uxsr "/ ..r fs'N^_.•,...3.4, -i:Tit .tLT3';i3•• .Z, T\'C:`_ 1..:7 i..' l SALES OF EQUIPMENT - 3,240 A2665 6,800 INSURANCE ..^ RECOVERIES .^L..L_R•":..i.S ::w?W:.?.�_r..sv.zx��_ra.' 5 24�0 A2680 atv�w�. 6 572 -2rC- �dT-v614.i �c '7R l ITf r: Yf_,v5 �`: itr " "tY. 4 ''C:t :.�:-:!=,wg' . • REFUNDS OF PRIOR YEAR'S EXPENDITURES - 7,014 A2701 7,153 UNCLASSIFIED SPECIFY __ 36 A2770 510 ^"w-L.:.:��'f !` MB i`Yf•"3' j .——. --Lv.Q>l?,f s' �::X�..�""'" : .. `..�,r'......Ta'� 0 = tea-7::1,'...... •-^..ak3�".`�x- :."X' f ST AID-MORTGAGE TAX 163,948 A3005 196,335 ST AID-YOUTH PROGRAMS 14 675 A3820 19157 aQr'"4 s''�. ' '".Il'''.a. : 0:^^�••".xr�Y.r4 ,4y '.v_d..,rT..7r•^X�r.'n:s ";:a.'r^•_z...-.i e :.anzik V c. rLA.Fi ct. :t !a::•f.s�s...o,;:;:iiii'a' 'J .. N........WN '-Kr1:1�^7.vwvvticy 77.s.\v._y..Y.t..:. .vtt:_ t �.t.:t'•.:\...\..3r:.:7... 1IYiiV Fit ^f i kpu- s �RNW t r : ---"-.-- --.J - 6 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations • 1:_990 OTHER SOURCES INTERFUND TRANSFERS 51 720 A5031 67 398 ti ""5,--'] . I1 7 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations - DETAIL EXPENDITURES AND OTHER USES LEGISLATIVE BOARD-PERS SERV - - 36,000 A10101 45,570 LEGISLATIVE BOARD-CONTR EXPEND 402_:.. A1010 4 .�a•�9 . .._, 1 436 -a. _,x f w f-j , � .. .� xt . � N :ice ITN! _ 3_mQ -_ s_' y a • ,•;:::x , :' : °Ic . MUNICIPAL COURT-.PERS SERV 58,379' A11101 69,717 MUNICIPAL COURT-EQUIP&CAP OUTLAY 5,655 A11102 2,186 MUNICIPAL COURT-CONTR EXPEND 8 760 A11104 9 306 . - - _ _ _ _ k SUPERVISOR-PERS SERV 18,750 A12201 ' 26,641 SUPERVISOR-EQUIP &CAP OUTLAY , 435 A12202 SUPERVISOR-CONTR EXPEN...D......::..:._ - �.. i i;:i:=•-•-.:s 1 745 A 1,22 04 .... ...�... .... 2 47 0 1QK... T�! P^ _o a*- _ =..•". ... rr .im . 7-a= •Cl -f .— F '•.-�t,:..�� /9� 7.:7 2704 - AUDITOR-CONTR EXPEND 2 883 A13204 13,050 .c,..,...,u..A,. v.r h.,w,..:�.va,wi+.,.,v,+:•,.�wr+,n..nrw.Y +h«,+w�_`"A..�;.4,,.....r...... .v. �v.,v.,�,�.,.+...,:.r...•+..w,.,w.�v..v,,.Y .,.;:r�',:i,.:.9•,.-h: s.a.,�-a. ,.v., �......rc...i:.:i•.,..x.o+,rr �vnn...hk...r _ TAX COLLECTION-PERS SERV 18,147 A13301 - 17,942 TAX COLLECTION-CONTR EXPEND - 2 526 A13304 _ 2,338 i• YW�AC.Y:2S1,8� y.�iYY.3]f.:'1.:.SY., :,Y.VB::••+ �•�•Y.I,-t.l..::S).•;,:+^�-.4..�t_; u.lt+ ��'s sx�,•, ems.. � r_.......�.s�..,.a; :•c.�•:::��.�; •-��•a°••-;�... ,.. ... .:r.:.zY^- -• $�o� ..........^.......,..._^......-.�...._.....^..... .. ............... rimer:.'�;:..'.._.'`:��•r3�••��c� - , BUDGET-PERS SERV 73,311 A13 001 81,594 BUDGET-EQUIP&CAP OUTLAY 563 A13402 , BUDGET-CONTR EXPEND ��_1,950 xA}y13404�`Yt!! � `N 3,546 ERK-PERS SERV 80,511 A14101 - 79,099 CLERK-EQUIP&CAP'OUTLAY 306 A14102 CLERK-CONTR EXPEND 466 A14104 5,749 • d:LY s'ltA�,,pY,._____,___ - r'+a,__,.. �. _ -•S+i"+,L.k`�.._ASYA1LrJt:!_.•i,_____ __ :t 1v./lr.v....N`•Yh`_ CC ;t..Y,.. ,�7,,yyy� L'.T•ly;lz .).,;A.++ rho! LAW-CONTR EXPEND 23,210 A14204 17,371 .^A.. .s-? z'.a.?.c�iEw '..rx.�i �sb.._....•. .•,^ - vs?'r`? T'�'.....'.o:.!-........�': • ..._..4: .- "'.'.';7 i0 ".T••:tl .....::.....:�y"'• y.^•;•'._ E, .! PERSONNEL-PERS SERV -36,165 A14301 W 41,249 PERSONNEL-EQUIP&CAP OUTLAY 0 A14302 1,455 PERSONNEL-CONTR EXPEND - 4,451 A14304 3,944 ENGINEER-PERS SERV . 166,044 A144.01 186,418 ENGINEER-EQUIP&CAP OUTLAY 24,016 A14402 • 16,985 ENGINEER-CONTR EXPEND 8 575 A14404 11 614 5 i'- lM �...•:�.�•....,.,. ,,.•Yn �._- 5 ....Y::.,.' i..�.. t�•�liY.._•fiN�.�.....:G 17f9. T:. ELECTIONS-EQUIP&CAP OUTLAY - 0 A14502 ELECTIONS-CONTR EXPEND 8 296 A14504 - 9,202 8 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations r.�! y Y"r-•-•:1'-�R r-r•-„J`.. = _-- __ _- -�.L -_ 'I=PYM1�T L•1��S.i _ _- - __ OY9�',`S RECORDS MGMT, PERS. SERV. 0 A14601 8,579 RECORDS MGMT-EQUIP&CAP OUTLAY 0 A14602 5,290 RECORDS MGMT-CONTR EXPEND 710 A14604 ....................:rY:l.'.Y:::d'r:::.r::.....ram:.,.. ,�...., .,.... ....,...��,.....,:Y.:...,.... ... ... ...... .i.Y::....:_..z:'zY.:.r^.^ ,. L•Y':.:-..,.._Y:::.:"'•o:JY'.^.,......:".t.':':�'�•J:�•C.:.t�LV.. .�::J.r .. rSA'S.-... n I rrI � ...,.Y:L.-...-:......., .. -. ::ry=.,,.....:.:...:.::. 'RYei }M:L• if•••,• :C'}:•.LMY/i .J.ZVitLVYMNNi L •. % �:s e�•.'.��((��'..�I::raC•L��.i.�ro''!• �':�'r�'��.l r""a�:r e�.oe;v�ikxLv2x�•a, , anr,.�LtA.vAza�'....:xwsoapwY!?;4�'E,.•��:TSY�: s?n '.'•� •FSx�f?±e»�11i ps,.�+�T���••,• :x1Rtu`�a °.S� �: BUILDINGS-PERS SERV 16,108 A16201 16,580 BUILDINGS-EQUIP&CAP OUTLAY 0 A16202 3,367 BUILDINGS-CONTR EXPEND 20183 A16204 14116 i,:eirG'pwa�L`.rs..x.•diC} ..r .-v•-ra-:,:+. :xuxaxamwmrrsv :xa.,:+M=.---wkw.rsr,.;,Yyrxa�„e-v:S*=.:aarsmrsS?F-. 1: nuiuv.'w_:r"r;..."•-•C:•:+.wi;'m'a "--?S•svn1rw.Y. 'Es + •y ,a...,r.'�::>.:ee:,.;.,. L:::�::a�'^::^::�'s:..... :r::... a^ x...,,��;,.,�°s.YL::s�i::LYi?ars_...•�::_Y•_;::�.; �;.�^.�:�•i�:.i-�._za.-..:.L�:"L. CENTRAL PRINT&MAIL-EQUIP&CAP OUTLAY 11,919 A16702 16,148 CENTRAL PRINT&MAIL-CONTR EXPEND 37 211 A16704 23143 ,,,..9_... --.....`......a�..-.,,r �Gs�-e�� _.._...�...�.....ix.,,,.,.,Y.S.:::::.,�......Y. V W. ... .....,.. 1Y:.�.".s.:e_.�s.a..v:..•'.:5::m.w, ,.... }T.,.,:... ...:,.y.....s;--, .�awL:*.v -•v,-.,. io j',"1..... } G ^�4;la ,S=L ,."x�Py! � , ...:Yr:r:•:'':: .:,... .� N„ rr-. TM�:n1wV"P�Qwl [ :4.:. Y "._.ti :1 UNALLOCATED INSURANCE-CONTR EXPEND 14 042 A19104 13,874 - - - - - MUNICIPAL ASSN DUES-CONTR EXPEND 16 169 A19204 14,704 s ^ e «.r �=r:Y:�i..r-...-:rr,.T^:.^.. r�....W} �• :em:"" .._..-� '•"asr ev_- ,� ;.arY :Y•Y .r.:;^:r^ .�4a.R,Fa�4t14 I.Nj�•9wwel�.+-3E.ts6�fi.1.{.bemasw � LY;,.L;....r• xs^, a M� SI.X^_'si,, y�.Lf:0� '.�.,., ::^` r.arw � ��. 4v 7v •y�y .e^ay . • . . '5' 'w4a� r .. .a. .•:rwrsuiiww :W.. uvhv r av ^"i,^tms.,• L-.1-a��_t .:5: �.;'�''vc Y. !yI E4Kv{.. �01 �. .. s7::' :.,,sr:;:...^.Y:.,aLYL.rr .a....,Lr.s.. a...r..s sr:: r::...-..:a..:: ....::•rs:x�xr: :.tn�POLICE-PERS SERV 8,981 A31201 8,740 POLICE-EQUIP&CAP OUTLAY 48 A31202 POLICE CONTR EXPEND 0 A31204 -350 .....y.r^,t,.t.,.`-. ,....:..�.. . .....,... . r 142 i'.• ,S I ..�.Ni•iY'^�Gi i', ..ia a .� rdz. ...,:�uY�; x ..:C... s s .........., ���a.:"' �t�.a�rd"::_=•'m»a.,.,:•�•Y.:�'i••••�.'"'.Rb� __AFFIC CONTROL-CONTR EXPEN W 237 A33104 240 l-kg�i• g;Ai" l i.sr714i hi ncT . •�:.::: :Nes-iswU.%NO+ �•E ti ram: w l= ::Y = ..+1- CONTROL OF ANIMALS-CONTR EXPEND 19 901 A35104 21 000 .. .. ._ .., n _, - LrhWY.LLr.X7@,S• z•A'yl•ixTl�LTi.Y'1 •z'A�'Y^•'•^ �•oYG,YA:: E:Wn.7Y.5s..rt?. YtLYi. %Ylg •' f 71t M.V02ilt3r; t•3...e.: .. .. •Y;'•t+' :: T>^�. ... _...:...._................^...._.___..........::?•�:.yab... _....Y.:::.r.: .a..:..ra�Y:.;..:YaD�'~^ gy�c� ;iFs..p,ze •oF:.� L?5: 3 :rid':..o.�.e:�£_:�•�«:�:r;�ra�x�::`�:xr:rzr,.Yxa��.::rr.'.r::�•..�L'.:Lr:.�:•s:::•ar�sx_s.::rvs....."_......r.._;•..,^.....;.�..y...;.W:::::..,._ ..cai�::.f�•9��fr 'n:i:�i^ ?x��� ��s�;��iJ�1P3 ..�.. -4F." h. •ANT'Al65•iA':AYh.{L�BA MQ i11'AIZ .f•f.:=TJX'...:r ri L4Y,A1�'S'" {lftk:�Fl�' '.•{/t1. iR9 p4 �. ,. 7 . .�.P_- •'�z� -:- t=...-,� ...,--•...........:...... . .... lY oa�: - .., ...;""' ..... . .+ iY ��+h'esL:afi�.�_a+Lti-.r.aa n _Lt"xwiver..• .e� - "• '. 3�ex-iL �waw/rY.rA++a. . ..^, �a:.F'.4. STREET ADMIN-PERS SERV 65,868 A50101 72,056 STREET ADMIN-EQUIP&CAP OUTLAY 1,493 A50102 2,200 STREET ADMIN-CONTR EXPEND 3 391 A50104 5,540 . ...v.........................^.__..............^....--....._ :1—ar=ti..r.Y.,.,1•-Y}....V:.:•:r:::ip4.::`:.':.Y::Y:::r:.`.^..^:.:•.':::.o....-..:r::':.',::',^..':^r.L:::r.':'r::r:::r,..v..�.iLiz.-,:o:.::'Y.. _--_. ..,•....._....-._.•....,.So�L zw..... "S (•. , Jr.. .Y � .StF. �i�++�.�. y.Yp "t.....-.. .q._.:.....z...,_... .....^,.... C'Y.. 1 !! l�L�, Y",..�....,,..._. �,• tF f'rl•.�f1}t I�1 L,.:.1 m i�L. ,4.�A•f '}..L iL'p y'N—.A &:—.4' .1"r Y.11... t'T J�Frr WS..1;r::,tr•r4 i9C,4�W.eSy+SS1Yr1{SF'I:P M.47.A.'FLVA tf. .,:-.P r„ ...(!. UZ......-.ltY •M NY.Gt .1M.A."•.{L• -• .,•�, ...............�....,...._.�..,........_......•.........� .. .t.`..._.L ....L._:t_!.. ....r...V:T:.:tt...'ryr...,z..-:.•,.:G...a:,:..Y..:....^...;...,..�..3�..:_._,,.1.�.........................��^• ,.:::.'.::r:.'..".�.�^_'" +E... GARAGE-EQUIP&CAP OUTLAY 5,865 A51322 3,347 GARAGE-CONTR EXPEND 68,893 A51324 96 632 .._^,:e::`::a:: e:..;.......�.. tm;:r7::.a..•.•- ^maw:-:.::^•s•s-:x .,�r`:�_..-•.'� :::-....,.^•e.orx:•a...-..:• . e:i7v..:i:sr•• :--: ..��•Y:r a. �4;r•-•�•�s•:Y.r:::�.............^:^.,...:�:.........m, .... ........,.. .....:va.^�..,.. ,. W. ^ ... ^,.;,;....... _ ^..._ �. :;,�ry�:�. :YCt+3 E....wr : �.,..�,..•.; ,...^..^ 'rx.,a trx:.._vr..,. rrr. - -... m SLY .c Y...rs-yim.---.:..,.:FL Fa >.i ^,r ,_..r_..�L:.,u r 2 „S -' �.eLxti.ae� !�aL�7l3r�vms?rr.�i�xi�sLivvcLxvaL�rmiu�iviatwLir�+r�� aLwiw��sse2?.saau�o"m�aM's+.Lixs:�cani- r "�.•y'S3 �+,5?6v�A�.'•xian"'��'via��Cmww �zrL-FT STREET LIGHTING-CONTR EXPEND 34108 A51824 38 341 ...._...;::.r....-..,._.....T..r.L.....:....... .........ir•-......^......- ...............------..,-....................._..................u...u,.....,..........•-.,.-............r.^.....L^. r .r..n::r.-..,......................r�:::r:r �.:....;...,,..._..:::;:mot. .�....y r.y :3+`ta'.i_.iw:rarv.r cam.-.,xi,••:-... �.:......:.:.:.^ _: - rxxax==.:.m.LrwLw�:ss� vi,:e i. 7.�:.. �e a ^, d1=e_s._ 7: :Y..�:�::.,.. .e:MS.. ...............� : :��>� .....^....,..,...... .,_.., �u�'�ZY�..S'u5`o".,.Y....F:`: .,_..:...,....u...S:.hL...Yd,-1^ b,..-L..,}..:".�...,. L..._........:.�.� ....>s' BUS OPERATIONS-CONTR EXPEND 0 A56304 __ ,1-'_ ,...,::r R • ':L �w �Y, •3 rar,.:7: ..S ...............•..,..,.•........,-•-.r •:'....-........-..........-..•...;....z.-.......,.......:.;r.....:. •......`.' ..-..:..,..W.�:::�:::.�':`e:. :%: ...•m:::: : : P:� v mir.. CW.� a• i_. Eve r• _ c. ..... ..^_^....,.._......................_....................sa�W:•..:.........^._. m e,��r!i.ry........;...;..^..;:�:•eY....x... . ...:.e..; a •i +. - <>.su xA_aii .hxpl� r►• nAnxv,^•-.•- ^••.•^,•rx a-47: .rxv.Lrri --_ }:,.......a.. .......1 ;^.^., e.^.^,,.x...t..r.....^ ...^.._....:...... ._....,^.^... _r....r.,.....^e.�:rrzr::.: _.^......,,..^._...,....^....,.....:..... ........^......�.::.r:.:r{;m _ ' .�:,s.e.,...,•z=+>v ...ram;• .. • c.a:�.....^:c:�•Y.:.,....^L..^... ... o..-,,....."x� .�.yra^,,..^... ..�.•S•iFa� w:-.«- r •�'s 'sytr ar 11F�,3 Y i:0 -0 r4011?i4 ltrra k.:5` :etr a'iir'niffix .., .. . ....... . fy ax44.it; cw r :w'ANR:6j�,�lL_ •a.•m,at�....e:,.,:. : .-..._:_.:: s,-..C:•:,.:.x.::xr..ra: Fa -'%........... ....-. ...rzs:::r w r ^• x e L t" - .....^ .a ::F7. I 9 ' TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations tatk -'-jliW6j3%r2Wraifr.-c,---3Z.-M4:W-e;;--"-z'aata174ZWR-a:-ol'a::9V'Nz tarroitiMEU411 .710€8 PLAYGR&REC CENTERS-CONTR EXPEND 6,073 A71404 6,284 WOW JOINT YOUTH PROG-CONTR EXPEND 225 114 A73204 232 056 .1.AFTWEIBTIVI . HISTORIAN-CONTR EXPEND 6 000 A75104 9,000 tY,01 CELEBRATIONS-EQUIP&CAP OUTLAY- 0 A75502 2 541 fiTOTGAISOS1173:157.C: STATE RETIREMENT SYSTEM - 22,729 A90108 4,292 SOCIAL SECURITY-EMPLOYER CONT 43,171 A90308 48,721 WORKERS COMPENSATION-EMPL BNFTS 6,420 A90408 14,605 DISABILITY INSURANCE-EMPL BNFTS 3,382 A90558 1,907 HOSPITAL&MEDICAL DENTAL INS-EMPL BNFT 62 192 A90608 82 034 OTHER USES ,ANSFERS-OTHER FUNDS 2,000 A99019 2,000 ANSFERS-CAPITAL PROJECTS FUND 25 809 A99509 50,000 • 10 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Results of Operations mataabtwo--vAz:.; ie&WITZTkit. 1946- ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 567,271 A8021 772,404 PRIOR PERIOD ADJ-INCREASE TO FUND EQUITY -0 A8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 0 A8015 RESTATED FUND EQUITY-BEG OF YEAR 567,271 A8022 772,404 ADD-REVENUES AND OTHER SOURCES 1,514,696 1,606,618 DEDUCT-EXPENDITURES AND OTHER USES 1,309,563 1,466,569 FUND EQUITY-END OF YEAR 772,404 A8029 912,453 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. - ' 11 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 • k GENERAL Summary of Final Budget as Modified ==. u_;;di.,.._=.r1_.1_ten.-if„ ---.=•_= -- - -_ --- __-:__- - -- _- - _- - - _ - - = - - -_ - - - - --- --- - - -_ ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAXES 926,611 Al 049M 924,762 EST REV-REAL PROPERTY TAX ITEMS- 17,610 Al 099M • 23,565 EST REV-NON PROPERTY TAX ITEMS r 136,525 Al 199M 70,000 EST REV-DEPARTMENTAL INCOME 25,170 A1299M 34,387 EST REV-INTERGOVERNMENTAL CHARGES . 16,458 A2399M 20,192 EST REV-USE OF MONEY AND PROPERTY 35,000 A2499M 56,000 EST REV-LICENSES AND PERMITS -- 8,000 A2599M 2,600 EST REV-FINES AND FORFEITURES 2 43,000 A2649M 59,000 - EST REV-SALE OF PROP AND COMP FOR LOSS 11,240 A2699M - 3,800 EST REV-MISCELLANEOUS-LOCAL SOURCES 1,500 A2799M EST REV-INTERFUND REVENUES- - A2801M 67,398 EST REV-STATE AID - A3099M 146 675 �' .::�-��i� e. � 1 a':"i� � .sw�:w:�_=_._ a.xr ..-,�__r-s��^r.�� ti�gs.o.•- w r r�n....�.. area ����d� .. .� � `at'r N�YA:tir.9�. r...v..wt�n.s �':i �� •''r' ,..w..w.0 ESTIMATED OTHER SOURCES APPROPRIATED FUND BALANCE 107 544 A599M 202,532 is �a 71,7 as-z'• zx:_ ` + s_ fit } 12 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Summary of Final Budget as Modified :�-.-�• rg •-_ +Ps7 ra;efIX ter<,x rag• APPROPRIATIONS APP-GENERAL GOVERNMENT SUPPORT 857,857 A1999M 862,456 APP-PUBLIC SAFETY 29,464 A3999M 31,704 APP-TRANSPORTATION 211,867 A5999M 239,860 APP-CULTURE AND RECREATION 246,107 A7999M - 255,764 APP-EMPLOYEE BENEFITS 156,949 A9199M 169,127 .... #. .`.z - . ri. F:'??!caa•'s•: .=?3?�X.?i* .rsiamm`lx: ;` -1--. ., ESTIMATED OTHER USES APP-INTERFUND TRANSFER 27,809 A9999M 52 000 0471757;.,.., LTV; sTb rITCF h...'• �-,•• ,g ��r�,.L,.g�:."r" �- �'t�•-� ss�:"r"�te:s&�.- ,..'y`w,.�...3}}.;se.aY•x.+s�':.,���-s::.•,x.�'•-'.. "4 ki „y c�e•.l+.o .?e}sp .. o� .. ...�.... �,�J'I." �i�,°W '•.. ... .......... y 4 6r �.-� ,,.,r,L_�, :�r���}.ruz.�aus��fsu»__-,,-;;..tY r, ;+�rY+±+±•r�an_ ,,-•sµ,.. ='�"c'- --- a rrercxr__.=_ _ ,rx_:•.��,:,r,�.i �.(y. 1tn+erte,- „ •4�!�lp`���5]4_ _..._ _- ^'•_^2+s•_x^s_. _ vL��a/j l��-�i,...-._h4�4R, 13 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL Summary of Final Budget as Modified �y FZ;t '--_ 98 SSaF��#.e��,'.�''_-s= ��._ OUTSTANDING ENCUMBRANCES GENERAL GOVT. SUPPORT-ENCUMBR. 10,034 A1998M 4,763 TRANSPORTATION-ENCUMBR. 1 395 A5998M �.�-L� c�c�;��r�'�-�-'g�'�'� c�s�l��1e#m��'v'�"w�,,�ax. .�._ --- "�i�!��''����a"R::nyf. ���si'r�c���•aWsi' "nLi = • 14 . TOWN OF-ITHACA ' . _ ANNUALUPDATE DOCUMENT - - • - For The Fiscal Year Ended 1998 • - (.. IGENERAL Balance Sheet • ASSETS - - _ CASH - . B200 CASH IN TIME DEPOSITS , 239 243 ' B201 209 086 s• "3.•7.',r`,4ectrisl ,'ii!'v.....iiw..:ito+S+ml.c "IaY.7^`.ism..}'gim £agyMufrnnw,ffloi -RM±r S7.•X omm:� ...+iFft4.c''rClKs.#•C'F 1- .. "mra s.y. 'p tm, aA!isommt'. _...J. ail:x l. .. 'e..:',r._._:::x�' .�.. C:.:::arm...'.Cr.:::::'�J.'.rx. :':.::Sx �:.'^..•��'..'.,5`L.Y.:�. :.....0 m. .X�.i..��Li t:•..:.. L:9Y.:. : ...::9 ?:±'^..'� 2 .u.. T"!F' ..I...JS..•.................•...u.uu..n...u.u....Y,.:n...wu,Y ,...,uu,u....•u:.....•.....,::...• ...... u...::.:u . ..•_.� �..Y.... ..1�:'x:............. ... t ur...0 ...,........,. ..,.. .....—.••..�f..xR.r ........o.. .....u.....o... ..........u.._"1... ...., - , ACCOUNTS RECEIVABLE ' .' - . ' _ B380 29 --.f.r -=•fr. ..y,.. , ,.,.:---;..f., •f.':rf-- .., -�.F'^!fV:f yut'.u:•:::�:.6,6,6,:M= yx::::,: Ww:JG':::.._._ 6Yuty?Y.::: IA W .f :.Y:;N.�-v.....,w e:.5.. :�? 1 -'4O %IAW.Y 0,11;v,'. rA 7,d, 5+7',.9 T.i.LggL?,:+ !"..i.," -.:xx .....::n:r-.."':' •- .... :"L rii- .ar:::::e.s :savwrr.• aa�--aiia 1'.--u�4F-WrxJZ-fry;3.re.•,'�u,�^;:•;Vx-------Pe4x,� 1 ..:....._...3_...Y.._.....:_..� .._�:.5...�.�.....T. .:^s... u..0..........�.W�....: :.r.•1::ti:L....ou.........__......_Y:..;:::...f..:.....u.C.�.:� tim:::x:: :3''�s•..�u.............:::..r...^...:::._....G • STATE&FEDERAL RECEIVABLES . - B410- " - - ' ' �.; mr:a �ri ar.2i �E� ,..� r:5 ^rr.r:.��4ax ati-:-•r'"ss:�•i ..;.Y..�..s.:e.t.a _."�....,..:.s.....3,.r '^w:i�s •;�e .�........:�:.. ��m aus ,IESs-ra . ki_�•z :s�Yjf5r.�-.�'�:..z.. ":,w -�••w•�if- . asuxv.� h.saessxas..-.- ;e-, a;>y:r.::�4•tvfire��axr :aa.r.i-:_c^ser....,...::: ns DUE FROM OTHER FUNDS -- - - B391 . • . '174 t - - 5'�t A.A.....�.5.l.Ydb_':,idd'hLN�_d1-61,54— - DUE FROM OTHER GOVERNMENTS ' - 274 711 'B440 92 403 �•:$.,"..-.x...-4.7.f_.a:� f�iii•A a nl ow.. . ,t�. ^-4...tr. ':_•s:srsr:.x+sfer•:;;:::04*WIX`ss l..iELF %xb:. w..l;r.•'.r:C.:E4 y. uvwsrwazr s.-�"; ; .._r.._..i.::�• Nu..ti.L=.....i:•L.:^.•tf;;1�_•+'�:iI r.:aT1� � _. ,�.( ..._............. .. _..........._..........�.�.._... '„•n..,•L.. 'J::.��..:ioM"._r^.:.5...•.....:l:P.•Y.......u..1:,:....o.. .. �.. .... .....X.. ,....o ...:G:..o............._....,....'r:...,.:� PREPAID EXPENSES _ 4 4-12 B480 156 f.an"_n'fir'^ Y`.tr,n-"-.i. . .• ---,, -- x .::t�'-r::..-..i.,-- 'r----r..r•_:6—7:rW..x.•5,,,,,ii: ::••.. •.. .4 2°• r" . er.y., ,..i^,, ,... . .x ).,.:.,.. ....;ri `- .% t 0 4-6 JP-Lr.6-.4' eR M.V. �;A':va x SC.W.W t.rr.. w :'.WAihv.tWAYAOWX.WMAW.YE.dr.\N w.uWNISS�xwrr. %mires:f ^syuweyvn.xnw:x•- ati,v•:." SH-SPECIAL RESERVES - • - - - - • 50,237 B230 '52,901 , u . • 15 .. - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 'GENERAL TOWN-OUTSIDE VG Results of Operations 16 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Balance Sheet 4✓ e=t� ' IUra = � i' s=: ,•,g —, - y u tEls'7t m{ = fiviJC. ( 17 • - . - - - TOWN OF ITHACA - - , - 'ANNUAL UPDATE DOCUMENT . . For The Fiscal Year Ended 1998 ]GENERAL TOWN-OUTSIDE VG _ Balance Sheet , - =Sl�I9ix, ,�w,.sTa'Isr:s, '"`4'r#. - wxrs•�•_-__- 'ST.+k._...__� ,`-` �:•. ASsr 4rgL"-l[APS - atais LIABILITIES AND FUND EQUITY • . , ACCOUNTS PAYABLE ' 308 B600 22 175 c.. ... •` ....... ... .• � ..... .......•••• ; T` :` � f aS�pL i '• a : N , .-_. .� . Y'. :: : :. ...... (•1K: ... Y^•••L�r•::r::JS: � r.vcxA .�s�'. :.....o: .�...f�.t....:5_......: :..,i::n:�...�: �:'..... YSY� .::::::_"S:Y.:Y� 5 ==^ :: Y.= .5. 1J� ^ , . "..;:..:: . : 1: .. ACCRUED LIABILITIES- -- 8 320 B601 21 800 ...•s z:e.. �.:,.v:_r'•Stilav�.e. c...+.-... -.x�- :...}..._�..:.,....._ "..__ S.- 5:::--•-,.^. _,..,...,._.-.. .: S- ::, ......:y..:a:L:.:,vs0,1.?.ss^'`wavh��-.ri,,0.e�isLe _X-74-4-1L,-•%-Y..:a :. Y .I.c,E" K)�L�4f... :::Y.r�....ai-...•-.-....:..- __. . .. .:.A..s;s..2.7,g�.�.;;.:s..aq:s:.YW:ahtr.,..I.7- .•,.. . l v7�c ��,DUE TO OTHER FUNDS - - - 152 562 B630 . .. - 268 . �r, .:• ..,.... ..,.-. ......,. .�:,:.r;;�.............. . _....... :.vim ,umeacinY.frnw:mxr�:.umn+v:.,•A,e.ec+,:.• .a_;..r,.,x-auv3r.�s.�. uenss :: cif_ 7.1 4 er�U.,i} .. •.i..,.-x. ._..144-.4`%Y• - •.. :•=.. +" .....-5:.....__.....i�;.....Yu..::ir.^.,r ter:.:.-.-........1� ...•� .t^S'S: `yY::.'.'1:.4�'7.:..•: t S .- .........-_:...-•...._ ..................._....'.:::=Y:rr�.::-.Y:....m.. ......... .ter,.;..,.v.•s;;:•�... s_:s� ......... ...,�.........._:sYxt-.,.....s��.-•^•s....-.,:.. ...��......... a_r..{ :ar.��a�,.yxvnv„4,i.�.a-... . n..r+e-.•:•^Esc.:...�......�...".•Ys.r..-vats::x:Y::rs : : .-A.y.n.ti •-y... ws::::Kc:r'.::er=._w.m-•.:`:.--.�Yr.:."..........'.i.:...... .y...r.:...�-.fir.::/rt74.C.::S14t: eT v_a :157-in {adxt'llwX mae lx-VP t.41-d^4PYS2�: �• rtn:1.: :-m-, r Y�...,Ys .... ..- .... ..... .... .,. • . � , . . FUND EQUITY - - - - , RESERVE FOR ENCUMBRANCES 2,170 B821 7,905 - MISCELLANEOUS RESERVE SPECIFY . • • - •- - -' -50 237 B889 ' . . 52,901 .n..- •(..c.al,t71i.iE .._7,-.-a...-.c ,.Sc...........YY••...............--.... .-�.:/:'::.•-.:Y.:........ • -.-..-.......-........•:. 'A S:�J.Y:.:;A__o•:.:.ebY:.:. -.�.,...Y...--..-..„... ::.. .-: "'.. �Y•.. '.:..... _ �.;;�W 3E.ns �r Fr ..... x^a � S y.........................................�........^.......-..............,...:W-.............................s:•.:::......_. L .... -.-........................-... ......:'��t�.^^-.'e3 .- 1....sv:rY-••••.•••••mssrxae.Yx.v;:�•-...•. •xrxxacw.arm.::iiii�s•av%sx�•r��.cyex::.rr airxsr..t�?:.•��i:�C,vsa••:smvxvrxa:r.-ar-Ye:$:�•ssco�:.•`•�:•.:°r�e.l��ti.. UNRESERVED FUND BALANCE APPROPRIATED 198 011 B910 104,113 se i': ( i .......a•! •:x•v* '3' (�v zT;•:vr.•L'6 .... n n ,' • ei e. .. a ne^:Ys':=•: ; ,77<,.--dt .a, zS:C4 a}r. L:..:: iy? '°i'::..::;;;T;sL}ar-•3��{:.;_.e.- ..z .1 z•?s. °z s. `} ..-se..:s N.::xr:� ...:s' ( . "7r ..... .. • ... ._.........._.-..........o......................�:•Y._.:5.... ....-..........,......... -.......ri..::.'.'.... .....Y' ::Y............ o.+tS ....Y�.. ...WS:C.::'Y.....:Rd. ..,.:.•':`�.�J:.-.. UNRESERVED FUND BALANCE UNAPPROPRIATED 156 995 .B911 -145 760 �. - • y »c -�� ... -k r7 �' rwa. ."", • 3 •....1r�. i . :. .x;, �k"-���„ y:,-.... z.jv i'".v : e :: ri' • _^ =Yi�cr�..� ;��'.c: iP .-,v_a,;rz.,,, ••} {xo -•.•• ---�r:r.-,1:r;a."--..."A sL.Y:o t..: �,4.. .:3.....::czt....... ....-.._ ...- .., t.�...: t..�A.. rr.::.Y:ar..rmr:�.-r : e: ,.. rt.:.•x.x s::. ...: --r£..r:, . '"•_;y ^: .„{fir_ ,.1s , s:�:{r�...-:...�._a•-r.,— :._.:1� xx':-1:•.n.smr ' ssx e:::.:: . :•r xs .-::.... .....::mr:ar�<.:.:: ::rr :..xre : r- - --. . y ' ; u.a .„ ,, -: . � yr .-......,.�_x....... _............................:5:::....,...--..-...c^s..................^...... ..•-............,-....... -.........,._...:ter:•srs.�r:^:c.::'::::.:Yessa:•�:.• ..::•.c•:yaYassrx....- ::sr:::::...,,o rr:...., . •s",r:`{"}- 3e�a :}3r; 75.70NLA?a-�is5i,�+. .•.* ..ti ,•..: .._ ........-.- .sr�•Y,:,,.... '-'..:.dam:..{.s:'a y{"Sq,"-' 1,•F•x:; s::•;:� ''''' '''"--,s,. ,8_•:iei._- ........... _sb 9 f7 a. f! . -... .....Y•a.0 et:.r.V b`.� .;.., •`aSY `•{.S :�Gi... •_.......r-s._.r'z.._ ...:t.:....`••:::xs:::.::.. s;•:;r:.re:•= r:re�••••......,..s ,....,.�............_.... k...• •Ys:..-:...••••,,.�}:, ... -s'. .- - - - •' r . - _ ' - - 18 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Results of Operations � �� -__ --- _-_ �. -sue}= -, --• :���:,= ��' �_,_R:�:�_ ��.�.• • :mom-:,��_. DETAIL REVENUES AND OTHER SOURCES SPECIAL ASSESSMENTS 0 B1030 s -i s�.s.:�.r•, •.•.�.:a. x• �.� 5.z*�.;FS.;...=•••..• ..,:.::r.�� .�• •x. .x. .:.x --s.. •` Vie;: . .� L�.=-Co.:...�......�...-:-:..s3 Y ����r:.rr.9.^. f:�.�:r :::"J.'SrA...s.�S^..:."...�..`..wt".L•'�:.:•:•w.:�::':L:..R...�.�\SS:L`� ��:i:'S...�..`,r��........ T..`.:Y..�.......a.o.......... o..� SALES TAX(FROM COUNTY) 1;408,000 B1120 419,000 FRANCHISES 27 161 B1170 29 732 ^Ys—a'3:R^�`mFa....�.jf s''lrye' ��<i3"`ryas^erg—Kay..•.:r.•'"c-^�„�';�.�:e•.- x. xx �rca;il OM r ,moo *tea.-..y:�rax�g,.ssse�rr,€. .._.:Z�• ,.•..,'::..._..., sr:-.P:�.... :4..•...^. ...�:.s:.'...::x:x.•r.:... ....-...,.�r.:..,e:....,..a sm• .•w:ar& '�ar'.�` . x*-- ...s'....,..,.o..,....-..� a.".� • ZONING FEES - - 42,123 B2110 - 35,409 PLANNING BOARD FEES '11 015 B2115 5 555 r- ' ,11*r4 3r4e��i`f. � �r`.� s�Egg j ,t xo ...= e _ • 2��. • s 13 FAQ ' ...X-.•.'�..�....:�......... C" •�.Y Y:T.,.5... '.,....1..,.�....i.f rr.-^.......ii.:.:......-........`:"................. ...�.............-a.L YOUTH RECREATION SERVICES-OTHER GOUTS - 3 637 B2350 2 763 _ - x r - -,.'w.,ru;.,..,.,.,.r,.,.,,,.�,,,r..,..,,�, ::;.,,;,,-,,.,.v.,:,.�,�,.",,,..,- •�.�;,,..;,,,�..�,�-;��,t 3...........:....mot,. ; - INTEREST AND EARNINGS 10,797 B2401 1-1 706 ��a �'"i `rrsn•-''!r"7"ia.'j %.;Frail r'r eFeg x� aa+r�:accaexsrmY. .s . .. 6.a. INSURANCE RECOVERIES 4,034 B2680 4,480 OTHER COMPENSATION FOR LOSS 0 B2690 16,354 __ __ L/•,� ___- _ •_ _ .:..'. rh ,..:.� ..s-... ,sue. �..�..o..�:b.::•a -r k"4"`Y - ... .s., v.. - REFUNDS OF PRIOR YEARS EXPENDITURES - 0 B2701 14,903 GIFTS AND DONATIONS 0 B2705 ST AID-STATE REVENUE SHARING - 68 663 B3001 68,,663 wpm� uuwm ns � vac i..: • .. . F '-:.4 C C,9rq:.u.� ::�,"�;•�,o..�. : •—• CIO...e... . . '4 1 - „ - teF _ _ _ _ - Gr - - - ^ i-•f1'.l"3Cf.YNn..K. .w-..- ....... I '7t aF, C'. �••r-1.�1 E{�•®nirA l--GCS wY `��,,.j i'-- b�. fit•.i 'c.'.� o �tk^Y�� ��E��-.c���aap• � - - r / 19 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 )GENERAL TOWN-OUTSIDE VG Results of Operations DETAIL EXPENDITURES AND OTHER USES LAW-CONTR EXPEND 29 655 B14204 61,156 a•�;Y��;;%rar: r^.:.ti:::" ci��::.... w�� ss.::�• ^•.x,_.-��:.:. ::e:'a�..^$^a^. •s;""•'^es: x: ;r�.r.�:,�.. ��?;a..:?:�Wr_x..:^. c�}A :re. •i r...:r ::.." 7 )i s'C..,... " ..••�.rc.. ...sr-.z.•.r 'i;...,.."..a'K"R•' :ram.. x... ° j x• X ' zw ...,. En. .,dFx ,�..........."................."....^...""._....-.."....•-.^.........,...... " - ..". ....., S ']. }'ia_� �s._:��8�bx.�•...::-::.r^r.•'...,,.:.�er. �..r:.�•z. BUILDINGS-CONTR EXPEND 0 B16204 CENTRAL PRINT&MAIL-EQUIP&CAP OUTLAY 12,192 B16702 CENTRAL PRINT&MAIL-CONTR EXPEND 23 564 B16704 113030 UNALLOCATED INSURANCE-CONTR EXPEND 7 326 B19104 5,328 CONTINGENCY ACCOUNT-CONTR EXPEND 195 B19904 ss aF,v-' v",,,. y''v -wa Toa.�"• W�r,S y .. ..._"...t�•bx y.r irr.: •:.w.r�.:..:.s".n,.»^.^Y:.y�•r:r.s::rx ae.x :^' `'i" •:-' _ ;_ x•w::r.:•:x..�.•--m-- : r:^;::::.T:.�.^): 1�5�• ;s ,:l. %•c ,"+ f _ :s--.. •r"••e. $?=�a0{�`$l _.•:.•r.••,.x..Wr.:s :�� •._�;:.e ._ x• xx.r.r.-s;.ric •^'.rx"�:.xr:;rr::.�•:.:r 'vr�:;x r tia S t^ �:��••:r• •-".wr4.•ry" ix•-;�:r.'3:.... ..., m. •sib`::...;-• ..a..,.. w^rFsrr •.;s; �Ss. ;"vv!y:aY:rFF.:tc:'£3a }`+'i. r -�c,r•._......:ii�.4•�Ern�ar".�. r+s�%drT.fm�iK .� .s'.." 3 t•I�Lo rd r��� �.. ......bs :y"s..._s.i .i•,•..s..•-•srv.u v!w 4:s rt S.T:;:.x s PLAYGR&REC CENTERS-PERS SERV 95,193 B71401 94,372 PLAYGR&REC CENTERS-EQUIP&CAP OUTLAY 20,654 B71402 25,330 PLAYGR&REC CENTERS-CONTR EXPEND -49,946 B71404 44,831 :3;5:'a.s.wz-eg:4es.,�"}�.= see mZGp'.1=web: �,..es,441•4,"k.,:7sz!.::; �-sc.7.: :-: i;i% zb...'.'"s a;z W"i�•'•'"�J9^}. ....srtl:;r.�..:•y^..•s;; sy':.,,,�+r;. rei •Z. -[ '" :dG .. ` Y" :%ia r;.�GL .,.�s}As�M��^i.a"i� ,�r .ss:::c. .. .-=.ts,°�iw $F:."'.: "xai� - - •-r.s'Yx "7Q: ..•t+-. c•r}ar." • -x4rs- W^rr x..rrress„x' MS02: .. rFrX. 'frcr•:e..:I „a l '?,• cE:.l a$ z<}� �t ..iy' e "�z: s='"' .. •{ai• ,..,.,..."....".^""...:.^ t•�L.b3v1s o e* tms. .sxr'•.tfora`e'."'ir .a?i�J •xai,..z'' �;;�.�..?..�r�.._..�"rl,,. �.,,"#%��rxvya.rz:..:3xxr r-•.:r.•raa:�sa:::raa.-���..'.e�"5...^... •fi•Fb. ��..e._..:..b,:.r.":.. ...�;•.•�•.p•.•m�_"_:•:•._rs:.-:b-�cX� • • NING-PERS SERV 100,721 B80101 108,405 ..NING-EQUIP&CAP OUTLAY 375 B80102 6,991 ZONING-CONTR EXPEND 2 518 B80104 � , d� y�.r�•,�,ti�wcwm� xw�wrawwa�i�+�r.�,rr�w���svna+v��)bar arra�rn%vr�%nw�{�� ytj�n��+�'� ��•ierw7iiii:ii9ihrw�vFiiivri�r7',r�".},�'yzy' ����i'� ��ai: }�E.�—:W.:..... .... .....-....`Y�.'�..•�......:.:r..rl...................,b........... ...m�M...,..,."... -o—.-a:•. -.9C'hi..3 <L`...._af•1S� $ie .:•'7°.'P ..��.._�_.-_...........5 ....................-.........1:•":.rr b:'.r.��',^..�:.,:';::........x:��::..^.(_..rS....�.'.....-.....:'L TS"�:::.t:_... ..._,..__...._... ..._.-...0 ...................,....._........:,.^.-��:....^..-.f.-. PLANNING-PERS SERV 174,095 B80201 183,470 PLANNING-EQUIP&CAP OUTLAY 621 B80202 4,389 PLANNING-CONTR EXPEND _ _ 26 247 B80204 15 808 d''i} '�zC91'3d1Y`�'• �%e � •ti:�.iH" !'s"rF.«= �;it.`�I3.*•-. ._..•YF"�F..":,Y:?�:i. r¢91 '�a7:iai �... • �F}. `•:::,;:,s:::�• 1 f .:.^.._. ... .....".....",........^.. Ji:^*±.�^.•a:::n.:r+:a( �fyi4E:y _....�`...... .r:::�.F-I$� F ._...".... ....,_a.3F .3�.s.:....:........."::....�.._,......._...^.. ..._....^.. ...,x - •::. er-..............;,., i ...... ,^ ........_..............w.....�...._._..... .x:..:..�•:r:::::....._.......:iv: ice" ...s�•"•••un r: b.'r �^..:�:rr:.t�'%��:8::.:�:�••:::, ':..r l C 1�� "�•.�4 J j y {. -I:P .. o 'N b .....�.ffT.'}54µ.V ,a4:.:S .f isr �'f ' �..^.." :i,':P. ^ s'��. •�s,. : :..,.. x ...,.r.•^^' •••� . Fes: r� :•-"^'a i^.�•• r 'yx-t�.+-. ::�zx•� ....a.dry:a••�sb..s,.}•{•r. •:�:...�. � � .. ..r v�--•y",.......x..^b,... :;.a�t, STATE RETIREMENT-EMPL BNFTS 20,929 B90108 1,723 SOCIAL SECURITY-EMPL BNFTS 28,041 B90308 29,106 WORKER'S COMPENSATION-EMPL BNFTS 10,507 B90408 11,726 UNEMPLOYMENT INSURANCE-EMPL BNFTS 7,341 B90508 1,099 DISABILITY INSURANCE-EMPL BNFTS 1,743 B90558 HOSPITAL&MEDICAL DENTAL INS-EMPL BNFT 42 170 B90608 61 666 +r•"-fie ^ . .,,�: • , .• .. - ..,.. - . • a .w.",...m.;s� .a ^7:_ ::( 1a«•�F.�....s; 34,476':''' r ..7 ay..z•:•or .,... a s,�-w •y.�sdr:.a�� "x.yx};. ,srg.. :::F:.xx" .&4.7: ••a ..� .s::x,o...^,"W.. _, _�3r .' n . Y s ... ,..,,,..a..,,.... • urx ,.rser.r••e=x::�r52%t .x�kxttsrxr:::"' ir^,ix"�'% fi iQ - s V ,.,,,�� c;i�I+., � �£:L. .b`.s.:;•r�:;r.::;n:rW.L.ss��.�•_::_x...X•vb...t,s::.r�i��••_::x.:�rbx•:.rxx::axe. ':.^cs.rm:,x:..a.:.....r _......,,..a... ..••�......b :.a.Fb-s:;:r;.� '�i'�+i 20 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Results of Operations [[��:,�,� �, •�„ m �-- ��;. __ � ..: ....��• �. .,s.�:m�:,��.;..�-,-.�.- _�j'�. yam},-. •� •� _T_� ; b� .��LP ��� ,`�%%; � •r. yv re .�cwa:a:sy.. , - � �ia/v rY-� � 'n-m' :4----y.` -. ; OTHER USES TRANSFERS-OTHER FUNDS 850,708 B99019 8,869 TRANSFERS-CAPITAL PROJECTS FUND 16 292 B99509 30 000 e tee.0 as • .am : a [. g'F tu:ss'Y.xatv*..s .;4-:nT:BF; ::wxsx3X:trr.•a:,::wxeexva''"•stm�m::wx o'Yvm .w watt}tia3n3x"ssitis�isw:z vsnv�w�:may .s;r..:�� �:�tmr:r'�t^�,�,l;�d'•3�o�3:�ea � rsr ..�..••,,,...•...:�:.m......_.,-..................:.......stt•-• v ...a�'emsis�'*lk .....r2?:...-._s�s• 1:ia,�^56 y So=S 3 War: wR. �. s'Gi^;:ja•�ZrcrZ^�?.,i.,��Si�"�:ts`t<.{]?�� � C vA��a ..`lr'Y ^••l•�i.rerv'.'.S..�'^ � :f4T a r'. ...,..ter • • • • 21 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Results of Operations aAilgariliNi - ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 357,623 B8021 407,413 PRIOR PERIOD ADJ-INCREASE TO FUND EQUITY 0 B8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 4,612 B8015 RESTATED FUND EQUITY-BEG OF YEAR 353,011 B8022 407,413 ADD-REVENUES AND OTHER SOURCES 1,575,430 608,565 DEDUCT-EXPENDITURES AND OTHER USES 1,521,033 705,299 FUND EQUITY-END OF YEAR - 407,413 B8029 310,679 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior years accounting error should be reported as a prior period adjustment. 22 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Summary of Final Budget as Modified ter- rr r=g.,41 ,,,.,_,s.,�...-.... .�•=;x•--� _ - - _ -_ --- __ = - ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAXES 1,524 B1049M EST REV-NON PROPERTY TAX ITEMS 1,434,500 B1199M 445,000 EST REV-DEPARTMENTAL INCOME - 38,000 B1299M 41,000 EST. REV. -INTERGOVERNMENTAL CHARGES 3,497 B2399M 2,763 EST REV-USE OF MONEY AND PROPERTY 18,000 B2499M 8,000 ' EST REV-MISCELLANEOUS LOCAL SOURCES 13,320 B2799M 7,700 EST REV-STATE AID - 66 000 B3099M 66 000. 'R�C'S .� 14.+ri �'.r.••#�S �r"•� -a^..��"",nxri' xs ._ :l.;,Y;.:a, .... .... Y'7e:' F=; a :: Zre i s� ..,.., -.-.. .....-.....�.:•sa..�- .tee•�-...:;�ar. �......ma�• �s:'••n...-..,.-..>..�.... ..., ......... ' ESTIMATED OTHER SOURCES APPROPRIATED FUND BALANCE - 100 849 B599M 200181 ...x,rar ., .' _ =F r __ Utz. .. -- — s--,.:a, xi.,.rc:•;.: em e iy'.�i� ' •Ep �t ' �7 4 4 7.,,Z::v.•.1:ski••.� 4:� ::a"= °,A "'-'x. — .. ..rra:r - , - 7 l • • 23 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL TOWN-OUTSIDE VG Summary of Final Budget as Modified Malitiir•a. ----- ��� ?�.� +� -* _ ii Tyr -._ ,.,gin, ialWit APPROPRIATIONS - APP-GENERAL GOVERNMENT SUPPORT 169,093 B1999M 96,451 APP-TRANSPORTATION B5999M APP-CULTURE AND RECREATION 192,949 B7999M 184,867 APP-HOME AND COMMUNITY SERVICES 323,594 B8999M 322,087 APP-EMPLOYEE BENEFITS 054 B9199M 123 128,370 .�--.Y_•�r.�-::a�+:�'�������." �i.� ,. :3•'r�'u "bsi. ��i��..�•.W:�:":�::n.:r^rr�r.�34::: i:ii?rr•:....�:.:r;�.=..Ya: .'�•-.��rii?YnoYxx�}s".:?::�s• ..:_'�. �.. •:. ��)�':a en^•n di`•!F• 3 s' B.r.§'a 8 �'P;� '• °rxy._e2�;.V sic = c•.mS•5:rrik '�a•'^'•"xrxrta• sutt: o e ?d�}r a�•� r ...•czY".•. ._:am• ...-......x:.-:w.�z�..L...F.�.:�.:�•• ?:x..:.....e...-...-. .......,.,....;:..-......a., s:�....,r.�..r...:-•.":..............••:Y. a•:,nrxrsr bYL•.:•.:r• .rmr:�..Y:z�S•.�Yr.:..- �. se, ESTIMATED OTHER USES APP- INTERFUND TRANSFER 867,000 B9999M 38 869 ..�`.`-.i:.....:.W'•WP...�.`�J.'.:1:`i..:I.Y.S�:S':. �� ^T-C .TS�L Y.Y. .. .:' ...t:.� �..��:Y.'y'.... 8 �.. c'F '� `. . ra•L�.,. sEPL�vl ? '..x. .'. .: Y::.�.......S.».;.;rii.9urA r t�y%:10517--4{5e 2 .� Y'I� •;,,5'Ispim n...%. .may � o -�- -. . ...11....... .Yha?1thYX�.•L.:v:i��.................t.W::RIJN.:.1YCC..:._ � yy dr- _ _..._ __ _!_!!.]t'�MM:'Nl.+t aeTIM >.. k, + c:_x:.�s........:r•:�•e............. :S .. a. ..... •..L.L^^S'�1.= •Cf�.Y{.C..: :':'W::L••.Y."".: .'^ ..s.Y-----.�.-...—�'7�__ F................ ...x. 9 •:........... .a.......:....r...v...••Wm.::�..•---•�.sue:.a:�x.�Y.c�^�,;,�•��::-::��:�t..e �� �5"-. _.{•=��:•.'''?•• �..:x� g�.�f� �e ••• �t -::rnxY:r.. .......•.•�•o• .:.....................• •.:.:..... .......... ... ser� � ...:� :2�r•��•_.•-�•�.as �m�,..�i__, _ 24 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 3) RISK RETENTION Balance Sheet .., .,_:_S '�'. - .,;.;u,�: �X�,. r :. : .� ,-- • ate�'�nt # lt � '. - $ ASSETS CASH CS200 CASH TIME DEPOSITS 32 934 CS201 44 094 l::.�.. :..:P ........., :Y:.::C:•'..',:'^J.,.......�':Y•;::a...YG:^.::.::.�..^.. ..... .�...�.�...7'.lC�^.L.:..'� .:^y .......^. ��t. iwY'w��.Y/•VI'S���w]�G^tsoJ..i..Wtk::.. .... ..... i�LK%CiC�.�......... - �_ ........ �. ..... w i S...E..: S::.Y11:.:^.L:YY.V.YR'f.C"'SSSAa� X'TJ.St9W.5M.%4tV�LYi Y YF F.::iYdtW {TLI DUE FROM OTHER FUNDS CS391 WW1- ___x/S,. t( ,11E`m.N71t4N}Y thY6Arf _ _ __ _�5Y•NUY__y_A't J - —iC73�11F_r 25 TOWN OF ITHACA • ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 5) RISK RETENTION Balance Sheet LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE CS600 ME 1.a sv �+.�': `•f"._r�..ail •"'•:::..z3xi••�$ix s-y„u s��.. "x x!id;7.t- ..,r :is'e.:: .- ,.....,r - w'� ................... ..,-_:r::.rr'Yc,r•••�,..- ...�. �.. �•:.�-�...P.�Wes. z•r:� .. :�3"fry ++K•c_�#,a;.:�f.....x�ss.... ....- �•ss•x--..:•r. ..^.�. �.a.:...;.,;•x _..� .xc s •���: x:.;:n. `� s'-E-''a''4�:. •e, •,.:::; '""r.::ra��;�: ... . ........s:.::...::�,:f�....' .. : :...-.:.... ... � �4•dc�r.:�i::;_i.�'txx ."37; .x..... ....axs:.;:.t�_.:.=":�:�-..'.'�:rs�'r'�su..., � -t .r'r.�..�:Wti:�.. -t:c.'3�^�.�... .^-- .r x.:�....r:^:x:•^:^c.:�::.:ru�ra.......-: n.�.�•......:_.r�a..... 'Y ..��: max::r���•s� ,..,W FUND EQUITY INSURANCE RESERVE 32 934 CS863 44 094 f2h "A3t214'++itMb'Yint _GYil1Yd/LtGrYhevtc atiG;.ariEf'6krizA555zotc655(Scrap.ro 'a -ArrANW.Efd.1.4.1...•. "acmz^m�+mv�x•"' """'-Yr.. :;. ....+ ....;.•• .fbE'.t_.. .••1•••.....•••. 91* UNAPPROPRIATED FUND BALANCE CS91 1 FBY ,wxt f% ' ..•iv.• r:Yr:•ia.n a r.,t _ • _. �r�ice. •rs� ,�. : -a _sf a.z�sueris ._....aP •1 �Q.�-.t�iA �9 l.� I�C ��� n��s�i'> ...^�. .�.......Xy::�::.......�•:r.;.^.-::.^.•s:::::-... ......- :` r�,..�... ............ .....^.:Y"' • d":�R._................"Zf.'-•_.5.�:4:.A:�'�:::. 'Y• XrE.:.•:��sL1:•^ ....at::2 v . I i'Y... i`Y :`. �: _.Y rya,.•x.. 1 e.�. e. -ra. '�. ;,�•. :g ri'r .. t7'.x .L 'iii$Y:'nz .w,�, Y :;a rvz a _ �� �? fi hti•��srtt-: :ter•..... ..•. . .. -r`�•-c' x :•r-. .�.�,......,. err••• ?•emu._ �- s �.7-• r r. .v sr re . ...1.'.'r:'R::.Y.Y....:6..:... ^t.:: .'.C.:.�:�':'lv. ,TRH,frL` i • -:.�h:v:..a:.S^�w•Y•.o�:�N.:•Ri�1:.:.tL'........-�'1_{,• YS._.. 26 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 5) RISK RETENTION Results of Operations +' x - -- - "- nri xancokiamr •r-e at12101x,K� rerercij DETAIL REVENUES AND OTHER SOURCES INTEREST& EARNINGS 968 CS2401 1 972 :i »a.� ...,.a .. •a a '�'... rx'••••z'L..rc»s t -....r•»• •4s.a .;.Y..._...rs.!' r:.: ::r. a !`Yp� �j lS{ igj {. .... . n.� E"m'... YLt���� .�,R�� ' �Tz4.:}.a��S.S�"1� ....u.. t M' x {y� y i b�.�17 ...�� ......... »�n ....�. »...�...».�xrt✓'..:�..............�. .....»...�""a�..o.......�•Gs'LGr.,:v'�:r�. ...YLiG�:.�>v:.. ....a�».......,e.��ars`�7. Rw. •• ::'�b :"'�'{•'�""'"s"4�•F'zr �:r::{srcWc�.:.:4er..�.rya:�aYs�r;u�mrsx;��.axu;.xmx"rx.Ye:aa�.:.�.:•���raLa .w.,� ���.:.; •xa::y.�y�s:"�'o.�_ry„�arsv�.uv w•rzscrr� ,�ar' s a.ra .ar 5br. ,"rr• �'.•' �::::.::i r sti::W v.v-::��.•:: : .n :Y'�:: .::W' ,- ». .-•- °o i.�..i;W.: .. .._ s�.a.. :�w::.. Via: ¢¢ yy }},, .......`L:':.Y.•^Y.YL.,....�.a...,:'.:.::....:..L.:...�..�...:.................. Y': a�Y�n�.yo..:...�o�.e.... �L, OTHER SOURCES INTERFUND TRANSFERS l\•'J y�ry �x, uY,, ,t ,_A� , e 13,�00 CS5031 =�10,000 ¢ •�'' .,. ....._,...�,...... 3.W...,x;,.»...Y,..»...�,.�..�....;:�':W�W.,�.R•<...-__:.L:::.::�...�..;':'�::»x• •�sW;- �::Yv.Y-•"w;:.�W..,W.W.�y,C�.. INfernal a� .a�, H� 0 � ' � "�... » »... . . ,... ,�.:...»..,..». 1".....;»....••.�� p ya� .o::"s•;���`r i•=='_�r�-Lr�.�?f.,o.:"��t:�v:s�l�@,.G S�, tMSKMV+ht• N+nN cccnri faYfhtM&`mtlri ..X_1LY.,..-IILi_';/1_u_itL1�tY.ilLi]f.Zil.. _ . J r 27 • TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 I, .•) RISK RETENTION Results of Operations DETAIL EXPENDITURES AND OTHER USES HOSPITAL-MEDICAL-&DENTAL INS 1 293 CS90608 812 ..ter._ ••: '4__ ... ::; 's:••r_:•,ys..i;.}yr.�s•:..., y.; , .,•-•`• ..� xW- xe.�,,. _ W'i El:3. /r•4 t+ ++ ' �:.� �.... - f.,...._:a.ra;.�..:n L•�,� �-:::,"° ��.>b_.:a,:.�::.ssx Yrs�Sf.;xe veys�.�sr:��:r,':.asxr�.•:xc1�..:.. r"':47�::.:c:•..sa.:^5..xr.......... ........::.rs�:srsx.•wz.;.'"4; i -_ .. _ _ ' . -- ". .1Y•.,:•• .3:r.•.�o•� ._'m�;::x_•v u:....K :•�x:ecs tee- s::Jrs.-,:xa:•�r�'�.:r. :�...- ... ..........vr:....'t......r 3 rFv• � .W..e• iv .... was:_ _. ..tis .... -.-^ _ ..�--��..:x�:tea �a Z� _:J „•W.� ......_.:•c•••.s•':•s..,..... ��...x�•y=�.:..._..:ssr,.:o.�:.�;•a::::ew ..Gz^•_•• .;� ss, xixo••� . •.. .. _....5 .�.��.L....:....�........:s.:....vi•::�:J .....'a..."..:::J."..•�•�:..�..u.....��.'._-:.•..:J'•. ...v... :^..""......:o:.......•.Y... x.....5..:.. 'Y...'.:'.. :::".E''. ..•.' ' • i c \ J II. rini. .,r..y ._.�.... 9'IIS 7...c.... .N^•Yy- ak o..... ..�• ,.•,� L' sI.X+ e,. .. .. , sx rre"s.�•s�.:a ?.s zC'.� 1. ,tip;: . :ux"^•-• - 28 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 S) RISK RETENTION Results of Operations ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 20,259 CS8021 32,934 PRIOR PERIOD ADJUSTMENTS-INC IN FUND EQUIT 0 CS8012 PRIOR PERIOD ADJUSTMENTS-DEC IN FUND EQUIT 0 CS8015 RESTATED FUND EQUITY-BEG OF YEAR 20,259 CS8022 32,934 ADD-REVENUES AND OTHER SOURCES 13,968 11,972 DEDUCT-EXPENDITURES AND OTHER USES - 1,293 812 FUND EQUITY-END OF YEAR 32,934 CS8029 44,094 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. 29 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 5) RISK RETENTION Summary of Final Budget as Modified hq {: r• K-'` -R'-`{,:'P-''.:'_�`-`-^ i' _:-v - _-` t`£. - '�_.4•":......�: R r �'1"! �'c 3 .RQ(�q,�e �-`- '��_�`----� `� ��' --.-._.� ..._._�Ef.c�.R��•l`.G�7fl:r`-.' _ V. USE OF MONEY AND PROPERTY CS2499M 1,200 ESTIMATED REVENUES AND OTHER SOURCES INTERFUND TRANSFERS 13,000 CS5031 M 10,000 APPROPRIATED FUND BALANCE CS599M -7 500 ;x;c:t':s:•• ass- xs.a1t.az•-•:sssz rsr..x;.z..::a•�• e'•..::r.r . :0tY5Ma.::c..v.:.::.:...•.=sue:. �::•:24.x::...:ss..C4 7. 1.24 ...::•ge--.••z::�•::"t ..T,...,-....::.....:" .... 5. ., - aaa.�:::.xW.•kr;.:�..:..-......�:ar.::az:r•...::•.x-...•..••:a:•z:xmrtc,?"xrs.���.. :�.r.:inxy.:�::x-.x..��.sa:oez:.:x:n ��'$r.... rs.. "� ry ° iA i • i•�`��- i $ i: 'k..x':s:r.:<:::4%.i:^Ri•'••r :..aws=s +surer """s.x-4•�: ROB =s��:• . .M: 1x`:...!ri.......,....!' .-....�.. .........- L...S:J. "`s....:..:a..-............. --l.s..L.....xr:Y: .rE:r.Y:::^.;::W :x•:.::::::.'.S.;:a....s...a•s.l::.Y:::L::.:'Sa�:::::.:::.�:x�"."L:.t..3:i:^-��8:•.."..:S..:tad. r 30 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 5) RISK RETENTION Summary of Final Budget as Modified F-71} t %Y'_ _ e.Yn' ''-i56 ':x,'."iaiwk-$'r"32`d: ?s?:.V'a,7(,Rif'4#"..1Z•a" 5.m'die,3.2S',x'L+'`'3.3si'!E ' e 'ry 'G5� e'F` o a t d'p�tlt} .. ". k._ � s F CT APPROPRIATIONS GENERAL GOVT SUPPORT CS1999M EMPLOYEE BENEFITS CS9199M ....._...... . ..._..m ;,r....a...;.�".;._..Y< ;.�:.-sxWr::'r•,r...� ... e.�::.......�.....•-•:.:�a::..w�..._.........._:a� aw..;W;;...�^. .... ;�...,.�:•�.... .::•' �r�s.;...,::::� m'o. ,yi•"lti_w' 'l ' 'f:""Ci,r." n 7' ,..M•'r:w.r.X'roci 'I •r xwey'Y•-icew• •.my• ..a:§Y.yss�'Y:asre axas nvar: "'i": +di:ni•.�� rssrs .. Seer�r:h• •..L•?sr.ar<.^mii.' •_.�s��`{ �^a..,,�z��1?�`��3t.s�.��.:A!{ ..•��=;,�;.e.:....:._ r�tk�..� •'r�..rro::�" %�' ., .�r,�'W-�.....;.., r• . .......z....'3.. r ';'�r�,.. .....a_... ..... k...,' ,.xzc5,.r.•:^ ^�....,.,sx: 'x•..rs.,�'........,..-mac n.••ai'ec.4sa�rv.:•...::_s•.Y..�s5eax:.7ar::. .�. �..a.e......xr�s.e.:,.., ESTIMATED OTHER USES OTHER BUDGETARY PURPOSES 13100 CS962M 3 700 --_......._.. _......__....... ....�......�.�;rY�......_.:::.:........�._........ ,�:.�:.�_._�:_......W.............�......... ....�,�•^r••�W_:.•Y::�.-�:•:Y:':��_:ter:... 3 Y Krs'£�: +.� •� u na..Ta .... .,...� _s ...ruyas........�r:a...Y�r::-r,�... d".Sx:_."� .•.................. F.,......:,'�::��c.:s�:�"�=Yx:s� •�. .._.F@. F41T eY3 •"ni°,?;';•:'�'Z. f y.l •x:�.�:::::.�r.,,.:......I..:.'.. ?:x .... .. ::C�:Wso trif ��.�.^aL;,�..m t K "��;:Y�, -.. ,, n • ..i ,n ....lV.�.. F'v1.�.'. ._ �...... ...e.n....m....._,...-. ...... .. -.....��Y::::•JS.2:Y...::�... �.1.....:"^...'.'��:.. Y .:.. ..^�^.•.^..:.. XSS:`.L..- w...YS �- '.^L:.•.^• �.m — ry"^"�.L�.:C...w.' .:LT_�.:1'SSS "�'L�G _ '3 g;°i vM-1+.r a ;;FiT!:'� s'�•• Y;;c..}i::-eF3'- ...._.....w...:.�.x-yssa�. _, x:'^. :Y�iu'oo.:_w Y Y.a:.•':• ..ca u. �...„4-Y:so:,._.,..,:--ds::..c�Yc-,.�Y s ui.�• � � s � �� � z,� ,sy...;..w.._,........-; .....v:?.Yd..Y. xY 4 ��.:a •w���+*�yQ �'��-.��-:•.w.y a ,���_ -'~•"i 1'f...r���ae_aiAi�sl_�' � tAS...tirau� ir:::Ar. ,.waasur•�� _ r2cr::s:�..iaixv:Fla,:arsars:r�a.i�C'�F✓�'i.�:�••.•ns�" ..�.aFt"riiyu�.av:i�iv�:a�xssv�asv.�_. 31 TOWN OF-ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 _3) HIGHWAY-PART-TOWN Balance Sheet ASSETS CASH DB200 CASH IN TIME DEPOSITS 433,381 DB201 220,041 PETTY CASH 200 DB210 200 11'llt,U651 . z*fttftotexd'ihnh3Y,Wrvlihis.. 07,* ACCOUNTS RECEIVABLE DB380 2 007 STATE&FEDERAL RECEIVABLES 2 579 DB410 ..:=9r N,._;�.a,c'3�c� �}�.�+��.� .i.".'�.�����..:��-��#���'�.�rs�Mj��a,"��:"�:.'�"..�r.�•a::r�4r'�:ar.-:•..�..:•cx��x:.x.Y.'�'g�,.;:� :.�...:...^......_•.�....._........ ��...^..... ^.x:rrx.;r.. DUE FROM OTHER FUNDS 131 957 DB391 385 DUE FROM OTHER GOVERNMENTS DB440 228 873 PREPAID EXPENSES 6 199 DB480 ':.� �GY��t'M A+!�� �iil?,...'s,:Y"d'i" �.?�-•'zittr�� :. .:�:✓.-�,s.;�:.rru^r.`:r'..."'- `a�c;.�.. - - - ��'av;'��"�r,`!�vcir3"��,`r•^.`.`.�.��.....�. '""*r��`�3Sfis ....0 .. .... t_... :.•�C.•iL Y.s._._..m.':^.Y..• ...i:^YY.::`-^..::.•.:"_..^..`:.^.SL'S:.n.�.....�:'.'.�::`::`.:"S.':...:.:::.L.:G"...`:.:':.....L:"..^:.:'�::::^:'....Y.^ .^�^::may^.:.....:.:':::':::.�............ .�:..:A."�...^.:.•^..T::_........�...Y __.SH SPECIAL RESERVES DB230 9,008 CASH IN TIME DEPOSITS, SPEC RES DB231 75,900 INVESTMENTS IN SECURITIES-SPEC RES 74,075 DB452 la. _A'1_6L.,i3y.J.,.. __ _ 1' ..,y[v�lstuY.�Nf•..i• 'U'L...YM',.. 4 .5 b'• .g* „•l�"..s. 6K. 1•::'.y_ x..,_.YN,x'Y.A6 Y.,w'!.""'..Y.�ea; '�•' ,...fS:2.' {� Y. ��.CSII.".�C.'��`,.SSS�.:'1�d�.:5.�'�.�'�^.�'-.,:'�.,.....:.�..'.'L'^^•,,..�YeY"..:......:':�._w:.'.::'.Y.C:L.•.�:.•.:'S�:S•Y.d "��'VLF.............:�..�$.rl�l.! .' ♦EM 32 TOWN OF ITHACA - _ ANNUAL UPDATE DOCUMENT _ :For The Fiscal Yeas Ended 1998 - 3) HIGHWAY-PART-TOWN - - - . • Balance Sheet - = LIABILITIES AND FUND EQUITY - - _ ACCOUNTS PAYABLE -- - - - 9 880 DB600 k5 �1' _ ..�#;y"�„�=1�n _ ,�.3 ..5 eZe . r•^'rc:yYu..x;.;.::.. Y:•t.:.ri: :•"^i-it.`s.•::.J :5'c 1:.i Ffr O Y.. r:.xe.•.•r.. • ..r..:a� s::�.. ^rn.: �•..��•.:...... _•:•'zi �'."1.�s::rr..�:;::::car.::::^`�3•i;:?.Yrsa:xs............^....xs:::.;5.....:.............^....^.. ..........._sa:-..:;t..i t:.,sr.,... .^.. ^.,:^:�x:�a.re•�.:x.:x�y ea ^..r... .^. ACCRUED LIABILITIES -" - •' . .14 218 DB601 13 259 ''e'•IYA{1 KA1 rt\,.y?" 4y..1..1.9 ,,,J .iZ_q.....rr. ... ............u...........u......:...Y.Y::.:W^o'�':��.Y:u............-...... .... ..}.:a:' '.'::•;:SW" .W.:...::::::.:::'::.....::.^.u.�'.^.:..e...2 x.0 l.at.:::^f..u.,w;.......5::.\:J:iS::.iC.i^X'4Yr4i5:GSt^VuY.FY^ttl`\AW:'...;...n.0 J..:....:IJ.:'n h���.'ai::.'�' •�e..[A� .�p:...w.u.............:::::•:.:...,NnSN^Y::"�`::Y:ST.�•^ �'�.1'�5.p a• OTHER LIABILITIES -- 1 829 DB688 - fASYilS ALM:.11/4h ' i"."•!tC " = ' x1., .� .itil- • wy'5w, aSs . �..*NiKpEVE*ifiv .:•' ^,. 40 y ^ _ : ao 5 FUND EQUITY ' - • - - - - - RESERVE FOR ENCUMBRANCES - - - 109 644 DB821 - •Yy.... �:C,:-y......u........y.,+�"�:>'�:3�tY.:er.Y.,': ......_.+ } ... .., u.......^.. . ......^......u............u...•......,u....... ..... .......-Y:.:':.'..S` •s8f3 i3 r:-'}S ta:�.`�,e�a.�.i;.�;i�"C+� r }1��.) ISSS�S�s.ihltix„�..5_ s'- •tr.. .... vfly%•:stzx;x•' a: •�i+�..d Yu.....r_. RESERVE FOR HIGHWAY CAPITAL - - - ' 72,246 DB879 84,908 *Yeet4W„v XM,.,.S•,.,. UNRESERVED FUND BALANCE APPROPRIATED - . 114,724 DB910_ - 105 650 UNRESERVED FUND BALANCE UNAPPROPRIATED . - • - - 325 850 DB911 ' = 332 597 ..........^....,....... .^.... ... . .... ^�..._..t;,u�rx:•xrm�.xY..A. :rar^:•�vs:. ;Ws:..... ....^.....Y._.... yxx::� :r.:^.a:-.exs: ..r•..:::^•.:.^. .^{;r....::::a.:'os;::�:z sxr::x...:...r.•maw:.e.......:c::�:ate....:u:........,. swvs.vasursiusiica�ir: ;.•:;•. 5vr i 'ems 'ie:il,n I r•oN.re.e=xw'�yY n' rfgn. a .-.1. l �fal �} w{Xys%.:s�,V.;;.a'::Wsrrsratiwaxu tiers 3 •F"�. t �u.5 i $( pt� h y� �y n�' .''�:^'�4.Lf':7._Si.�-i.G-^: a• :5 a��u....:`. �� 7� �ice' ...,.u:��7..'� � V �aC 1.Y -... ..Y...... .: `�Y 'IC l:1:'....u. ........ .:::G.....'.^.."';u�:m._�::'��GfY'".�..L-•aU.:�_r S-:_..::A..:S-...`.l` ..... 'u.,. � ....... L L.'.Y::o:::::'�:^^..' .4 .lK.:. o. ...r:....L:.:^...^:::^�'S .0 � Y:Cf• ..._ ,•v_ ... •'Y�......w................^.....•..^.f.^..^._..................u.u..u....._.u.........._........�. ^.......^....0:..'::���e.^.�:: Y.S.::r:�u�:...............^.......... . ........ ::."Y�....:,. �u ....., tYit .u...u..uu.0.................... .u.... ......^..x.,:-..v,................ -......:.. --................... :A:.: ..Y -.... ..^.....-.^.........,.----..u.............._-,.u-----.,�v .... tY P....AA&.RS=XieAl..'�'.V.'._^w�S.^dNS.V-^...................... .iY.•.�.'S.:Y.;.................u.................. ..................^...... ..... 1 W..._.ti.'�"1.'wF�.��W..�:..�:�:..:�...:.._ ..... �y..�' , ......"r...........::^L...^,^:.........'3'i,.... ..:...::.............. u.............,............:...............u.....u.:::.... }.r! In ..� .0 Y:'•• Yr.,......m:Y.:^..Y•.._L:��.;.:L^.. 5................Y^..C•'....^ '[G':J:::.'.�:".. u. ......�..::�...:::^..:x'V^...•.^:^...:.;........ ..... .. ^s say".a r..f x r .ure x...d .. ......,a:n ... ^.y ..•.;;.^a::....:.�.s.�.o:s.-r:........,.... .- xG�. ��.:s:: ......:x r::.:.x:J..w..:.^..wnv... Vim. �^ r•. Fa s:. iikia ..V +„�i. . 1'4 :' :.:...... :r.::.:ra:- ........^...•.......,�:::.;x:.s• gnjS' :.' .a-^:Y..xY.a�:. ... ,::a•"-^- ^. fry.. g,� i; ....rSr. ..Lr_l._•c�..a.-.-a._ ,..�'�xd:.sF : :^:.ice.`•: Ir�re,..::. s.-::C.... .....;^. s...^..^.^....^. .? 3. ,,. '.,. Y� ..-_..,».._s.b....^Y.::. •�...vYx.^r^..... .......^f'rrxs:�...^..............c:��..,.r-:._.....:••f�{:•�:...L.. ............ ....^e:..:.._:.:a•......r...._es�..^ . 33, _ , TOWN OF ITHACA ANNUAL UPDATE DOCUMENT - For The Fiscal Year Ended 1998 =•) HIGHWAY-PART-TOWN Results of Operations - . �.�•.�s:.�a: .�,--•�. - y�.;::.:.�.'�F_ -�. .�:;�;•rt •:�- .� #,�i }_:�=ter=�:€�-.r„r;�^ ,:.. _,,.,: --+= - -.�.....x�. •v.*,+? - �*;.--"" =_ - _ 3 �'r ( l ima '-R;.z-. SALES TAX FROM COUNTY 0 DB1120 1 028 000 -.ter _^....�. ...�...... ...__.. � ....... ... _.. _ ,, •�^ .^^...:: -._.._,�,. W.^,. ::' � .ar a ��Wes^- --- )'{Ly•�a� jYr -' rvr _,� •-�y- T'�"X .. -'.^ ;•„ x,c''{^c+r.'?�.Y:-...^...••-:••va:.:,: "' •..... .o: ';•�•�.....Y:.Y:ii::� .ii ^:ra.,^...^...^.�.,.=ai<x:. • -• L!E .H1tJ:.tA.L RSs rs�•sL,S•A\J FSG .M•M1hhHl:A'J..•Y.t3e.Y.b..Y.....6FMdl. -nron....v�wi..Nwv.Vn.YiL...Lry ra.v.•-�.v�++..M.nvM�wnw+aNH �•. •,. O a••a v•�? DETAIL REVENUES AND OTHER SOURCES OTHER GENERAL DEPARTMENTAL INCOME 0 DB1289 7,016 TRANSPORTATION SERVICES-OTHER GOVTS 15,078 DB2300 12 490 it'Yh +2/it .4i.Yi1.,:W4113111LASit _ _ u -- ,yt -.Miarlry.:-cam.; WiWgrl`ES INTEREST AND EARNINGS 32 375_DB2401 14191 �[•at :IA.': �: r c'li s c'9liY w y 3�s "vf:. "` • �FJ�,_u�t^rTe x•+"-a1'+"�,�.'"�j. ................, •�^�vw�•zan.�� .....;... � =,...,: _._ �....._..--�-- d3P'35.. .�.3:.i-3e:s;::r...-....,•:•e:^.....^s"r-:V..,...a..,.:•f'•r.::ti.:,::W.Ww....^.. .:•rs�W x .yxw:.::�a:�.-ar•.::.w. SALES OF EQUIPMENT 9,291 DB2665 14,113 INSURANCE RECOVERIES 24 890 DB2680 23 355 ��-•t•" R2x s°i w,t-gr. �.k *.r 'Sp `"q,p* ' 'j w�6.... .`....... ..- :wi.' yi.:.x ' �,"e t........;,.=s:.^..:.. .:.. ....N.,..,..�..... . W�. :, ::s��'��=.L.�j""'.'.�' r�.,�•'.3 � s w.r.•�us.�caa�}s3�r''„�.'T.9 E!�- i�:,,�E Jl F c�•.o>�a.:�eii:-8iti�i:�:i:�rv.::�=sx?:�'x:.- s...,.,°^si�ii s�:Y^:•:rrxcxr=.:a3cL'�...,;:::�...'- .'7- s L�.!°.. UNCLASSIFIED SPECIFY - 129,966 DB2770 5 059 '71'ERFUND REVENUES 0 DB2801 28 829 ��''����yy7"n.cv .,'�•�m• -s ;�...�•:...::•�,:•a.�...�.::: .ar.•mra�.;•�••.x:sx..:,.:�y(•a.............^......... x.-•^•n .re.�^.....x^.s..�drti;:x.,.:..�-.^.::._..�,n•..:.�, .::.z:• hLltiii_C:� f+4 '=���� s.,�^L^_.. .^ .... ..^.may^-_ W-^ ^��s�:•P��Tip: os�g:••� r� �,.s x^,. :o o•,.•,-. Y 5� - _ ._._ '�::lf<.v.�'2{imsxss.:...•�"""-musr�.-ssre:�x.:xr.•-'m.`�:xa�u:+r:.;itrG+�:++•::�..'�"•riv.�asve�r•�..s"wi^x�.+e.ss::arx. .L•"�x.rsY�:;�.••asm a a ST AID-CONSOLIDATED HIGHWAY AID 48 777 DB3501 50 614 .. _. ..-^,..,,7-1.............._.... . ..a.,.,.-...^..... ..-_^. ..:... -.xs x:: r�;•x,::x;•r.:�:.:sx. _ •r•�•��:rWx• - s;F:�xsa.•rx. .x=.....s-.,.... .,µ,x's • c,z:.::...:::x....................^....-.....^..... o..r^^ .w-..o... ...� ^.x: ^. �cx;�.:..^ ..�.^�... ...,'-lima........._...^..,.....,. .^...^r..... ... ^ g::::• �.-:r^�=`�'�"��T ,csni:s�;:-::sr ..• . '_,"..o" fit: �'�^���:�-.�•m.x:••..:_••�•...•�.:•::xar.�s��.a�•=.o..._....rr-.•-...•__:•�s:..,......^x..-...... ••sx v.....•-::�.x:� ..,._.. -..x..._....-,��-.- .. FED AID TRANSP CAP PROJ 0 DB4597 FED AID-EMERGENCY DISASTER ASSISTANCE 0 DB4960 ac3 ia' s `�z..��s::��-.•.�o.s.�s;�.:r:-:.^::�c;::a^:x:r.::.•:;aR:t�•;?t:::••...�x,.. •:....tW.-..•,�rs.•�u�:ar,��ari:;�•:s�r •....,•Z•,..:�. :� ...:-., :�,;s:...-........^.r.t, ^" - xft "{i�s�^•�. p�"�uv,s:a�rssrrr•.ass.T=%•x"'k'•`fv'^'xvae.we•.ismX ;vrir,,.yc°c,sris"❖xx •••• txmx75tier vs+nmvrtrt . gi;FLU" `t 'k•.�.'SFW'°srr ss• s c. :e s.:,_..sass. ,o,:•:r•.^::.,-•-•-•�,�-a:a:^x.,x.s:.r.�:���..n:..x..r.•..�•s��..:n.,..x�•::. :x:.:::.x •-�•::-.�sr:...... ..�.L..�.::..r:.a••: •s•:.x.::rm^x::^.._-x:::s. OTHER SOURCES INTERFUND TRANSFERS-. � x :::r:3:: - t .-. .-.t5..-.... . Fs'.�.:.••.'•,•:S_..`.•=.r�:......Y'�:^^ -9 34 003 D B..Y5::..0.•..�3.'1.:1 .^,.. _ xQ � M S:3'. F '. 21:3 . .. .-: Zy0 :5..:-•Y.,.•..�...•..:..:,..:.:.....��::."-�^.:..,.- �� �.........ss sx.,...:.:.: �::.:arv^.�sW..._..,.-._...• ,. .v..,x,..cwAw.-..}.wv..w.x..w..t..,i..>,.;.L�..n_:.c..v�....tt�v.:. :�v.•nv.�4 .Stria• #55taC,vt•N.wt•hw•.,-i:..,.. .'..a,. t xtta..V..t.tx.ra.+.:.µw.,rsY.--,....»....,,. -.w...wti v+.+. 9 - - ,�-""` a.+•Y r'�SJ :Y:"'a• �� -•-^�.•�.�• „•.••,;•Kr:n.`YC s..•::x.^.':�r•..r' .;._•�L ^r, r •n -sy DMA' :..f.r..`,.r�.E -1 •• •.: L' r•-m.,.•ti.•�avcrL'W:x.TvsW..x." •�;° S7,�IG r , ..... wF�s'• � _N Q, `,'. .... ........-..1. .-. _. .-L.d'.^:9...^.:......tS:.:Y.t14 h •'.:�^A.. 34 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ( ,_3) HIGHWAY-PART-TOWN . Results of Operations . -z. _ _..�11,412 ,17i= ,• _ n = n s. ::a,f:;�--.�;: = _ -�«t F- . mow:.a -�,�-._ - - � �_R_. A+��'{ yam; [� (� FAF�jJ..��T�.�..��'..(. • • Y �IF .hX]fk'�+'Y�"�`S ..-154"..'Q;�'fj� '.f$IY��i'� F.'i9 `4'i. ; K!' +=a��'�'���'����'S+l.,!1 tr`+ ry . ti. _-�::-- .ck hY% -. l9�t�{sue.'��st!- -- '�+'v_=--a-t'- -- DETAIL EXPENDITURES AND OTHER USES ADMINISTRATION-CONTRACTUAL 0 DB17104 1 021 6 I!-'�xS"" ,• '•A..CrR:rXx_..-r..K:._..dx_ . .b"�:a•R::!: `..:` :. Y..'. r' vn-"o -. I"4i+ V6....7........5..:..� Tf..:.. x.."........�..:.rx.."."......" "s,..._._Krxx��,;:a:.r..•::crx:._ �:K:r:Kr;:xxrK:r• x.".,..�::dx,."..os.:�._:"....: UNALLOCATED INSURANCE-CONTR EXPEND 20,699 DB19104 20 646 { W STREET ADMIN-PERS SERV 0 DB50101 • STREET ADMIN-CONTR EXPEND 4 591 DB50104 MAINT OF STREETS-PERS SERV 150,590 DB51101 191,613 MAINT OF STREETS-CONTR EXPEND -� 98 476 DB51104 105 473 i3.CV3bs..x .. i4 G. Q . x .sir xka:aar IMPROVEMENTS-PERS SERV 65,833 DB51121 98,703 PERM IMPROVE HIGHWAY-CONTR EXPEND 286 301 DB51124 242 804 •'-'14. 4'l t: 4.1 "dea.t t ! YS..y. xmx�.."..r W :xr...xa:.x. .�.� '•�xsriE .:.....�. 12 a :srZ ww"rr:.' . Er- . :W..Yse.-- e%v.. in " .��c.n.. .1 _ o � ::r:::.Yu�::a_.�:.�.r:..:`�rzr��a ."' ".........."....�."..rs ... .:x.� m. ��s_7:?_. J .• a� ._. .�� .._. ....._... ..t:t� :.Yx."r.•:;m.-. ".....�:z�......-rx�.". �.::=:.r-�::• Ls[F•s .".- MACHINERY-PERS SERV 43,125 DB51301 37,551 MACHINERY-EQUIP&CAP OUTLAY 263,696 DB51302 "• ` Y :__ . rx "au :wrr:rz.y .,.. .'._._._�_....�2.:'19,5 89 MACHINERY-CONTR EXPEND 74 626 DB51304 72 213 m:-. x.,—.-._K .-v.—.. .W..x z - -: . W.� v- 'dYf ix 't� ' . i � -. 2:ji Kff � s•v, —"..a a �� : :" " rrrx -,• r r : C ,.E 5 . ". - ! T; - USH AND WEEDS-PERS SERV 28,985 DB51401 19,610 USH AND WEEDS- . «K CONT.,.R EXPEND...... ............�:`:•.-�.E'.x.�z:dS'......'.�......._..�eSY• ....Y.x:N ......•.��,.•x.�.'CL::l1 4 861 .D B51 404 16,560 JR�� � iv4a _- YY .- . .r:-. "Wz "a A _--cv^ 7- —.a x�"'4t:nu.l w^.• ti . ; Y ... :r9...�7 � _ SNOW REMOVAL-PERS SERV -38,191 DB51421 32,721 SNOW REMOVAL-CONTR EXPEND 57 588 ... .............._..-.�..�••"''••-• "............. ..... ' o..: :. �: :t:-•.rr r••^:�.a...x......:�.•.-,..�,_..Y.y Y ...... ._. - DB5. 1 4 2 4 _.�....°.W a-s.�..Y-I•:. 51 78 6 -...---0,,... ; • . . ... ' ©vx-... � . .• ,�a.xr .s t..5o fiplg M^. ssft,„.— r+"4r -- :a e.z :_, u a „.;z xra.�iro . P:-yC.� ��L M /., m us%„R N` 9W.:ARepie mswidaranrwrcp itY . .Y.n..�EC i.. .J �la .: Y.,� t6 1{i. ck , U.i1V °5 �. ? .r. ...... 1 •!/ •..a f1n EMERGENCY DISASTER WORK-PERS SERV 0 DB87601 EMERGENCY DISASTER WORK-CONTR EXPEND 0 DB87604 .�': X•. ".��... ....._" .;;_Y........ .. ..R."....K4:. :. :a., ....N. ...€.64::=mom•--.i4v.:G::•--:•`• .'�'xC5W.Y;xi Y .iw.:.r:.:^��r,z 6•72.il � 43-r4 "'�%a:f•' 417-4 s x "'Y.... :.:el.'-._t."._. "s. 7._:t ^r'' -'"-91'-nW 171::::::. max..."=Y:x .,;.....x�•--'Wr.. .Y.:v... ".... ....."...".....:.�...o._....�._.....x"......":rrx:.••-�- . _x .::::x,:-::.:iss:�Y�.ar.srsxxx=.._..."...�..x^•'•�rr...::s:Y:-.._.._ - W�`•c:•r..:�`_..:s:=r`��^.K•w.... yt 0�l�aiPni-1 l r.: 5I nerg•?o1:.VI`7��J I "'� `E"Mi 14-1"ZME.1 �dvs ikl.cX:i tiMFr:_x %••w•r•.s xa.:x::rYxli a M--.-s: `.:4-: �z : 1,-...ryy�. ...-r...6 ,!� , :��iC�al�•r.3a�f„•�T...._Ls.':�..,.....�..z....:...:::.:.r...":..."..xs.:..,...:.:......x........;.��._.............".... . _.... ....._. ._,........_......e..........."........ ......-............... ....,....a..orsr:x:: : x�_.........."....:....r�u..Y:.�'.•=tea:rx:•x-:ara. STATE RETIREMENT-EMPL BNFTS - 19,478 DB90108 7,954 - SOCIAL SECURITY-EMPL BNFTS - 24,617 DB90308 • 28,696 WORKER'S COMPENSATION-EMPL BNFTS 52,019 DB90408 44,803 UNEMPLOYMENT INSURANCE-EMPL BNFTS - 588 DB90508 DISABILITY INSURANCE-EMPL,BNFTS 1,888 DB90558 1,277 HOSPITAL&MEDICAL DENTAL INS-EMPL BNFT 51 464 DB90608 - 81 087 �.:-•r::x::-r:..""£... ......".m�..K.K ww �.......:.x ..1' YG... ....:•K..... ......C... ........... .�... .R Y.S. `Y Y' �.`...".�...�W........ .-.'..ma... F,�e 1..3wey.'•-.. -t •' _;::e.,. .'� ,- ---. --nib :.W:i"-ynr '•F''1". nea^. �rl .......e .._.........:.......-. wmt.i-A,- -' �- -r 35 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 B) HIGHWAY-PART-TOWN Results of Operations .-�" __ �-5t't+_��,5'.YSFv. -*xsx�.e.-F`• - -_ ___ - :.'�c..,k':-�•"'. __�;�.�`.'x�._ _ _-_ _ _ __ __ __ __ _ - i--.FiY.r "�?_�}"iti i �"n_ '.ti.,� ..'r?•7=_`-" [� #F"-n_t'''�'_s-_ _ r_?§�h a#-'-3$,— ,,V,• _ ._ __ _ -___ - __- _ � ����g y[ {j /�� ±� (�J, SJ_VCi���t1V7:Y=y'_'43-�•--��__ :_z��:=�-�-T-.�_#:,-ut�szv�s:>n:z' s.'.£-.[.aE'g�'3o_: f�.,�:��_'. -x�.-.¢___. <•�-..'�c-_:IXr;:i:ti��s�iy'.+-:.�� i±}�}�1��2:{��3h5'ir<'"��_'<'� �v� �SZ OTHER USES TRANSFERS-OTHER FUNDS 6,705 DB99019 8,869 TRANSFERS-CAPITAL PROJECTS FUND 35 805 DB99509 . 4,v `Y N „:1 .._u 3-i vzir... ". S. iicE i s;,.eb..vn is 'ra-e ��H 't•� :� ....5' y�"�I^ 4 {", �-t. �1- s, �€.. mm ,�u�:s�M^��=^_��r"�i'-��'.•�. "'�--r=,:a� tliArv-ax-..oralan..�=4.--• -•�a�a. : 5 i..r..is.,..>.�•...� -" .xn .+t..�.,.vs.�•..�..v.:..... n.a..�i. ....1s:�v-„v..:,,av,.wv,�+ vh.vw�1..�,.vwx....••.:•. ,.r•..�n.�.� ..._�....70M, •e .-s -m... ............,...,......-...,........ ,....., ,�•• y - ,� ., r r ^--o• w M ry a' *a 6. rUV, =iE g' ? 9• , - ... .M `* u r • • t 36 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT ' For The Fiscal Year Ended 1998 ,B) HIGHWAY-PART-TOWN Results of Operations ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 768,210 DB8021 622,464 PRIOR PERIOD ADJ.- INCREASE IN FUND EQUITY 0 DB8012 PRIOR PERIOD ADJ -DECREASE IN FUND EQUITY 0 DB8015 RESTATED FUND EQUITY-BEG OF YEAR 768,210 DB8022 622,464 ADD-REVENUES AND OTHER SOURCES 1,194,380 1,183,667 DEDUCT-EXPENDITURES AND OTHER USES 1,340,126 1,282,976 FUND EQUITY-END OF YEAR 622,464 DB8029 523,155 Total Fund Equity includes reserved and unreserved fund balance in governmental . funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. • 37 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 i) HIGHWAY-PART-TOWN Summary of Final Budget as Modified r:_ F. `4_ g _- .=mom; - _ EST REV-NON PROPERTY TAX ITEMS DB1199M 1,028,000 ESTIMATED REVENUES AND OTHER SOURCES EST REV-DEPARTMENTAL INCOME - DB1299M 7,000 EST. REV. -INTERGOVERNMENTAL CHARGES 13,255 DB2399M 10,000 EST REV-USE OF MONEY AND PROPERTY 1.1,000 DB2499M 11,000 EST REV-SALE OF PROP AND COMP FOR LOSS 27,680 DB2699M - 25,100 EST REV-STATE AID 46,000 •DB3099M - 50,600 EST REV-FEDERAL AID DB4099M WAS -- - ESTIMATED OTHER SOURCES - - - ESTIMATED-INTERFUND TRANSFER - 934,003 DB5031 M -- 48,921 APPROPRIATED FUND BALANCE 456 067 DB599M 215 482 • s �. ^r 3 sew T �' az - —�...-,u,..r�r ^.....,W. � o^. _.. !r •-v•^-.art .x.:..G. •.. •. .. ti':.•W?�.��•:ra�i:..:�:r-.-.:?'r+a:x��`' SC YL ,�'rs y. .��::...�........:-�. ...�"�W ....�'. 38 . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 B) HIGHWAY-PART-TOWN Summary of Final Budget as Modified Code r r•_ b _ _�. �s. i" od 1 xdigswitfl APPROPRIATIONS APP-TRANSPORTATION 1,294,140 DB5999M 1,222,025 APP-EMPLOYEE BENEFITS 154 355 _ , .•P•._ •r ............ :... .. ...... • D,��..'.Br.,9. 199�..rM_..,.... . ..�s 174 078 µi F a� aFrae fx*Viswsa su w ta zw e e z : _ . e. _W 39 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 .)WATER • • Balance Sheet ASSETS CASH FX200 CASH IN TIME DEPOSITS wm 741 156 FX201 636 992 '..we' '.'?lf:f.'49�4"KX}Y4v!A9' .. ..w._... !A l^�kY9 is.fir,,'ow:iavrzee�ai--.2- areencvrrxfp.ot�-Yd�4S kc'c e-m -..tr'.•Y�rlr. '3'kY.sY9 lt'X•xe.".;...- i�rristi9..mm. s vivx'py p _t L•;; - _._._...."..."......__.............u.n...............................:......._�.:..m•...7:G.•.._ m"`..•:.:nxS��c:.J:�..q: r•^ x ••R._. •"..._•••e a--.a;t ai.fl,.1.....�.:.Y• ••"•T::Y:.Y.::❖.S:Gr.:.:Y:X:"•:....,.;x:......... •••C.:...'.•s:.:::•^:�•.'.r.•::a:Yx.�:�.^.:G.x��.. ....... ......u..o....._... ...�.' .......... -:rx::"..A��• .....`xx:�.....axe;^.;_e::._.:....�..a:..�,.:::._ WATER RENTS RECEIVABLE 169,384 FX350 80,847 ACCOUNTS RECEIVABLE 1 210 FX380 452 4 Q a ytivSY}7" ;:iay p • ..._...a x.` .'IFJS ta#,s '••••.Y ^.. . .x Yt40KO ..: : :' : DUE FROM OTHER GOVERNMENTSy��* 694 FX440 _ E+ �. ' Viz:,� �? •t 1�'.�rl �y 9 1 }z ".._.,;_, z. ..:.^" s ii7. .•'a? �1' E..":vs •'" :•'.»': cn ct x - .'1.(.'.,513. f.....i_u_.0`. f.S.'Ai; :....u...u....n_.1.. :.....YA:Y:..'o::u.�u"�. .:_�_.9...uu...dxt.:V.x.:x.�:x.•::.... ...xi.v.:.._._ uum u..Y........ PREPAID EXPENSES 88 FX480 .""..�..._._W._........n..._.._...^n.. �.•_.n..W....._......n."..W"_ nW...n..._ ._n.. ..._"..W_...n......nw..�.•�;�..:••:�:;.."�._.^"..�............^...�._....�" . ..".,.^.. _ �.�.. .. ..s �.� '?vs•W.xta:•^x u••WaYA.:Y..•-•Axe... as:-:tea: ,;w fe.s.. ":A^:J:...��s .:•a• :;v:::::rr..�:•:•m y::•.1:72 -: ugg. . --Zie ..........o . ..........._..a.....__._.,sr:.•-- ........ ....�-A. —"MR..."...^.........n...".. .._.__...�.. �R� � � - 16rk5Y:YLYX.YAC 'YRY A.'��E?��.YJX.S5�11f.�:f.......n.+✓A� tTVF{\�itGY A'lAr.:SY•Y.YM1"'�•�u�•��^����A1Si'A'31J��iLY.1lx ,.;a• M:� �, . �e+r:::v�-s__sa.sA�"vix •rs_crxvA�.dsrarxxaxe•c:r._.•v::r.:»xv�-.. •....��''w""eiCx'r"arf}sivxrzrisz�-i ii"wn-s. . :^ --- ".� a-•r. ':.`Ax:_..��...........m'_^�:..n^�^... L^.:Hx.......". .0.a"a G :YR..A... u_ m _.i� " ..' r;..i�.� 4. 40 - - TOWN OF ITHACA - - • ANNUAL' UPDATE DOCUMENT-- • - For The Fiscal Year Ended 1998 - ' - - 01)WATER - - , -Balance Sheet - LIABILITIES AND FUND EQUITY = ACCOUNTS PAYABLE - 7,235- FX600 44 964 ACCRUED LIABILITIES _ - ': - ' ` 13 00 60 0 FX 20102 a,...,re " .1 �e:... sY�Yx....... ....................a..... .........e.Ys.e�Y..L•"k�.........-..-......e;^.,..o... : 's .r-:Ya^�•ix�o;m•:e-i�•a-Y•s,;•is�F:Y,.�, r.::::ti�.r:.a .t:.. a.....� :::; ;,.. -..X s�•�iL�� YIF.v...�._.. ec. ^'•••••' .. �. � ... k ...;cr.°r,' r•".. ¢ ... . .,..:�. 9 7 Y'�.rS1.n:: Y•' Y :r''ro:�•^t:'�`:yY•L:Y:.• .0.iSYL`L�'.'G t9. '.w.Y':: -��"Y-. .:.'•.f Y.YY. Li••. A�.h= - � Q;° .y .. S�:::�•`.mow. 'f. .R_ �_ DUE TO OTHER-FUNDS - - - 106 520 FX630 79 -•J+C::•.Ga:.:•:.a;•.r:,G�S�.._.....::.: y.....:.......... :...... .......-............r......:..�....:..... -.....,.................- ........Y.-...:.......r..«;.;.;::.....d=e2 ^:a..�....;..:.Y:.......x•�.::.•..- :.. ................... ......... ........... • L -Y. -Y: i' Y .-----....: •.Y.:... ti Y..1". ^:::Y::'::�......S.. r "�:1.---...-- y !Y y Y J.r Y- ..� ,y,-.�y. '. 7. ':t>=-5 �-` Z�c:i`�,9� sacsxxy...;;Lr• ^,. ....,..,•�5aa•"L...:..L.:.-.. `,7;-'s:5.:.c 3Lv- %ec•3•..Lu.....w.�..arv��+••!^�L•'_'*� „"4.c: "'.' ..��.:ss"Kisi —::�t�.:'... FUND EQUITY " - - - _ , - RESERVE FOR ENCUMBRANCES , ,- . - • ' - - ' • 26 613 FX821 ' a� c�'. .....4 �. e*a:n��s r. tis!-� �1:. :;;.a: rY:; r:r n:Ys :^y.; "a' ,'i?�a �':.L::- dir:=::. UNRESERVED FOND-BALANCE APPROPRIATED . _-_ . 160,009 FX910 ' - , 249,056 s•�;i-'`.`Cl_N' ' .. --- TJ ': f! } o.e '1.!;-- :...,........ .7.. i,i a �C:.':..:Y.^:s�.r74.::::.:Y.•.......... ..�,,p:..:::: .::hJ:.:::::.:5.......^:.:-.::�:.,..:...& :�.L'.•.,,, .. : :�. ..;� y} a A _'L'. `A•+ Z yt kpc�_.::.., a_. o_ .r::_•:...-;..;...r::•.. :..:c-cacc.a:..... r,-r a `s�'r.'s;.....�..:w--x:�.w ::x .:.� Vie. r.fk Vie• .. ... 'a�•..t ;^P.. Fr.Y.:a .:•x .ts.}-r+ ta3. • •.,�awlr�Jk:rx �a_�ii_:13LRsYt"e:'i::s:KaL'•;t�tnc :.wr.L•:,Y:.rk•Sv"1•ir".v".s�_i�.:�::.v��t,-.vaxr:Yr'�Zrcc••s:......- •••._' �seezva>�L.�•sYt .r�..t�•1. UNRESERVED FUND BALANCE UNAPPROPRIATED - 599 153 FX911 404,090" - =it �..._.:.....itc-s v S ve r...,... t . .......... .., .... .........�.• ...�,....:..... .. .7r ••( •i _ •.'.:ae r .Y.: a o ' n :a vYr :;::.:.:�'ii.'K�,-••• w .?rr ::: t+�t . 9 - scY..i�"�roa1.•' •ti ut '.L�"'•' Zra ei: s^a -`tom>•.� ,�. .....�. P `ic r -5iv r ..... Y,ry }y^-•�°r � ^:' {:::... 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Y ;i s r, sP°?lt=i"::�iiait ..-.. ••�Ya..a yx; • .,r Tzs•Y_. v `::aG�L = '4:0. i x?-s� x. .�.� sYTaTg•e -eat. .—Virx:v.w.v: � :• h;.�*._•x u•:.:Y: a.:-�'-':..a..sss,- a..7„..... y �.Y......:.•:.".. , . A.,.zs.'e i. '4- icmi7-,,.Vi„ .c.sa.,.''::. r F:x,---12:iYL.. ." :e..:::.----:, .:a::.y.,--11.... ,,. i . ................. • . . _ - _ j 41 ' - TOWN OF ITHACA - - - - - - .- - •. - " ANNUAL-UPDATE DOCUMENT _- - ' • ' For The'Fiscal Year Ended-1998 - - , )WATER • _ , . - Results of Operations. = - , - - DETAIL REVENUES AND OTHER SOURCES,' - SPECIAL ASSESSMENTS AD VALOREM ' 618,256 FX1028 573 838 - . x1.�• - .,... ....., "7�:44-1' Y.. v^-i=P;g?Z :lfit .., . ..•�,•�• • ,r.AMZ.: -.g. ram..,..• r' ! -R a �.. -._ ` �-4.2 .4,1't.r.�lft'72 r 4.r,. i z a�zt-•. :2 w r 3x .4 1 r.: :.,.:„L...—x"_,.. "z;; •.11 Perms.' .• ...r ktz, ... . :a.._.�_„".^.:..a_. •,as:...a..":.o ...o - .sv�.:r a" d m^....._,m.,a.,a ..........."..._..,..�;^..� .�•s..."..,...w ..-..e METERED WATER_SALES 1,407,504 FX2140 1,349,114 WATER SERVICE CHARGES 6,202 " FX2144 - " 5,278 INTEREST&PENALTIES ON WATER RENTS 41 t432 FX2148 - 23 781 , SERVICE FOR OTHER GOUTS -37,114 FX2378 37 983 - ..... „L, r%T"' :. "'Sx. r �^t� tom'^a a.--" -ax'Y,.x'•-s. •• ,. ,=e• - ,, _ s,v.-146.ai ,5 _ rt: -•' �ii.L.�c r'1 3` �3 v ^ �aSa�Ax, �x .::o..,= r - a€ . . ,....r:...� �....e.t.�... �..t._....n.R a..r...........^ ..;ter.:. ^",...".s...sxa.• _::=�...,... •t:, s..:,"a"xv r,�x:.. ..""..��o.,a,._.x:s.; ._. "x._.,^.r,..:� INTEREST AND EARNINGS - , " 43 056 FX2401 - - . 33 750 r ..• _.,s• :.:_�ws : =4 r ._ ._ . � a-, ,' ••ssxs:. ee srs :xs,.:: r.+=x:Wrr..x�YrK Y•` rsse'•o ": E"�.r ."c •rna..a x.iv:3 .` ...:r�r".,-,N..�.q§_...,= Y. 0 154: k�e 1r, 5 g a�. n-^:d:•a cx'A:vv s-....:xx• ..ua ....•:" e:s,s wa � tie.�a•a�sa• .s �k- ..� :a•INSURANCE RECOVERIES , - - 659 ` FX2680 2 580 'M2Y Y.••+ 9 M•..`L^ - `4 •6 4"r.+. - ,c.J A. •�16 "'C,..ww•' -.i[r3. - '� q^e... •• .:= .•=1,F"".o........ _ r- �•: s_ s 3 y r ..r : 4 ,63e.s+ ,4 pz•c x"` • ' x x G ..ram....••s....•r ' "-'t`r #` ::...,e '€•-•a i...s-•� •s2' 'm .e'er i 2, 4: tzi t ,. 0.tr'r 1.F k �..zCy",xW x-17-•'�r .•-• ssy"�„**.Z•v-4 . .rktx.•i.�:s .....;E":.r••. --•�,;.1:47 ........�' :t: . ., @ ... "'•R" -....Y :'....�.y,�.• GY". rxs. 4:5'�` ..+^ r E'" C... ,.t - . .r'. rlP •^ .^x.^. -• T. , . .;�ri��i.'�s��.��,� ., •-.".� 3.",r.:...."....:.... ...x.:x....:...r .w.......:^ ........._... ....:......^.^........,.._..:dam....A..V....- ._............. .,...... _.^.._.,.........."....^..........t......A...4 �.. -r..M�.•.v,�:=....,-..:su-�.. _ - redder ems r,.- +t — .,.Ma tt - , _ c - r 42 , /' _ TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ()WATER- Results of Operations DETAIL EXPENDITURES AND OTHER USES , WATER ADMINISTRATION CONTR EXPEND 0 FX83104 12,190 :mil[,......•-...:,.. ..........................m.w,� .,,....,.,.,.,.........:....,...,.... .::•..,.........,:"..:.,..._................,.....:....,.,.. .:,..,......,,_..:....,.,....,_.,.,..:.,.....,..,..,.,.,.,.............................................. . ..............:.:..l...a.,::......_....::....,..,.....A...,,,,Y�,':::::::... ,................,,.,...... r-ifzrfr.:4 . .%,.!2 _t3�iw ; ;.._.,_..x..x4r:.,sr..:,.....,�.rrr:::;x......,..,. ,t,^::Y•^::[o•r:tiek''zKz:....,,^,^^..^.^......,.^^^. 4r .^...._^.^.........t;:e^w.,...._... �,^---..s,...,^...^^._......^^.^..,......._....t�s.r:�.a:.:...r.:.^.,.,..:.:•�ss..:Y:a;:.,_. WATER TRANS&DISTRIB-PERS SERV 52,534 FX83401 33,630 WATER TRANS&DISTRIB-EQUIP &CAP OUTLAY 4,761 FX83402 40,185 WATER TRANS&DISTRIB-CONTR EXPEND 390 085 FX83404 309 191 �...:. .,a....i... .'�ey:••�4^-...Yf:.•"-^^::r+.f*::.^'�S• G,.�,...... ................^.....,.., e,....'Ct,:.^b'.�'.::G�'1.�:..Y.Y.:.'•:9d ll:•_•':cri'::eC.::..Yn••-,,.%:••:.Z^.:•S'Y-::::::::.C:4^..1:::.:'e,::r:G:,•4- :INTO'c:�AA;:;,5i'£^�:'Ir�,:b..sE_^Q.#S:[Y� �! ,Y: �^'�l..ra �ss�iQ�;•A:....... ,�: ,....1?:'e:..,i 4 i W R ..,''� "'......::......:.::....^..,..::,....,::-.....::^ oa Y:�l.c�ay:F.••s:•:i sc;:�xw.acr:n: .,,...._,.,...^,.a:a..,....: ,:..r..^,......._......................r...a ::.:.:a:....^.^^..,,...^...,, .,.._,..,.._.,.....Y.. .... ,.,,o..,....,......^,....^....f..,...^r.,.,:..W..:.r ::S::t::^s.o�::....:x:.�..^..a_...,.�.,: COMMON WATER SUPPLY-CONTR EXPEND 1,203 958 FX83504 1,236 966 S,;i: rl'• r ,;,:( .. gii.• wx xc.-3 .lat�t:rs:;rtigg tt,. :c.,,�,lxtCE:::A„ s„srs,x s ,s:si��a �w•s i,.-:x Kx�•'i'x s f2P.'.4"': �rs 5 i ..c']?. :'^�•., Y .^..•. .i..�.,.t�3 t:'.,l :�r�:F'4,.. •Y,^t. [ Y SS 'l,.,1\(( j$� Y � t3: w ` !� •...;,FJ•%,�''«�v,:Em Sv..n�:' ,.. Yf�� YA.��..:_.,G��.;^•'0.,,:„'�.. .W..r ..Yf:3'Y'. �T. .�4v WA1HJ., � 'Y'�^ .�:: rnr. •� Y ,+.c� 'rrfc-:'q'�3 's•a-:mar :r:r:;s .....?..r s•' �a [., .,..,; ..... x- Y�.y ', 4:t ".ter. ,,,,,,,, ., ,.Sa'fr ,:^,x::,..Y," y ...Y'F... n r..'•ir...�::r��:�c.�:ar..._..... r .... .........:.4..._.. i��: ^:za:::Yr:- .a. ... ---xz:� E..r tat.:.�Pl.�.,��_w .xxrxrtxr-•.•n::x..:::,:.r:. :::zr1a:Y:sr:r.:::�:msrxr:;ctlrs# ^..�.:.�i:::a:::•:rass.•rx::t'4rs.]:.W-:ie:•�-: STATE RETIREMENT-EMPL BNFTS 1,685 FX90108 193 SOCIAL SECURITY-EMPL BNFTS 4,025 FX90308 2,603 WORKERS COMPENSATION-EMPL BNFTS 1,893 FX90408 2,350 DISABILITY INSURANCE-EMPL BNFTS 112 FX90558 86 HOSPITAL&MEDICAL DENTAL INS-EMPL BNFT 1 120 FX90608 1,053 .,,_,- .,,^. .. .,,�-r-.,.y..J...�,. K.:.:..............t�Yxrexx:.::C::s.._......,...: ;:�.'a:x^:.........,,.sr�,...asvix•..a.:•-..or:[::x:r:a:A:cvar.._.:: ..,.•., .�.: ^:.rxrrxxrx..p^ ar:'.rArRr:-.:.;: ,.:•:a1r:x.. .sY,..�;,:,..,:::_.:�.oxn.z„�.....�.:,�'?.:�t:5�.:.0_.�:Lrc:Y,v::rrisxr•F:�s:Y:�r::•,s;•r:_•-..^.......:....._.,^..,.,...^.., .... ,1 Y' ���:�:r^...,.....;.:.. _�`,,.,,......-...............................,....^.,:...._....,x'swn:r�^4.^..:z.•..�_�.,.ss,,...:.xrs::•:,x.: :�:.,^•�;:W�.,^...^.--•-�^rs:::Y:::a"r:^s ..r DEBT PRINCIPAL-SERIAL BONDS 232 253 FX97106 :::Y.'mr4^•:Y�::b.":::...:.Y�::mow:............._,.,...,...,,.m....^.^.....................�;,...,...[..,...........,................"....,. _ M� t"Y_. �,:a:•rr�Sr�„z:•r_.,�rwrvxtt..^:�.,. ,,,,.:rr,•�.:4::::�^,;,....r::••:::..:....a��%ioix..�-,•s..._,c:-•n.:zii::.,_....,._rr:r:.s..........,r__,...,4x,._,.,.I�..xr:.. , .r:4::_•:::a.:...,T Y.w.. 2.-lA 2.�, Y.:r::::::.r:::::,r,Y4r.^Y::,r................... ^..,........,.,..,....,:' .,, ,. x'.,.::,,,..,.,..,.,....,..,__•,.,Sv: 'Y".,.�..,:_.._.._. ,_,�,.....d._..,,..,...,. 1.^::...;,.^...,:."r'::[,::::..^.....,,.,,.."::.`.,,.t^.'.^::...::J.Y.':r;:�.......,-,:^.......:�v......':Y 1..:��..... .t=.�.���,.,...4...,..t"��,r:x.,:.C::::,Y.w.L` ............:_m....•,L,4 __BT INTEREST-SERIAL BONDS 197 927 FX97107 � :.. •,..,., ......... ,;.....�..x: _.. ......^S.Y-•'•^Y:•:......,,..._....�., ...Y .....,.,...............:.:..�......,,.::::4�;.:.r .. ,7 t':i l: • f..^�^ f � ,:-y41-k,,,,,,,,,,,,,,,,,,,.,'..:5.,. .i'?:,.,.,,iP....,,4^r,,...,.:. .,:',7 ,,,, ,,,,,,.,..f,,,....Y,:t: 'T L.: :::.,,,,,.,, 5.d- n u^:: ,Y�, n..,_,^..,....... w....,,.•....r.�:.«'r«r«::::.::.:^... :: ,..,.,..,_... ^p...y.C 't.�.^'«r�.o'':X:�':.ju.,...�.....:•y^t„ t t 'l ' .1.^Er,u.,.,� �T'L93..i���,^,....v.,.'�^''.'�YY.�::W..::,"....,. ....,....,......, - .:............._.,�::::^..1.�i+,y Ft^:`^..W.,,...,.,...,,.. ..:..:.Ys....:,,.. t:......::.,....._._:tC.:.v.;..lv_....................•..,..,5,....,:4....,......,._........L` Yt.Y,W..�...,...,,.. _.,.-....,.C::Y..:'S.,...:,,.,.......,,...,..".._:Y,,.,....:.:...,.-............,... .......,.... ,..,.....:,_..,...•.,..:..:.,... .,,........,. •C-".-"��:a]:Y' •• •aY Y.','Srf4r::a'P,x,•••r•••tY,'.:W.:r,Yx:rx•.':[.'N:[.^.thrx]L":hr.SC]r[J4tr:::.].,....Y..^..^.Lrr]:::•••::':.,,,,..A:Sr:x:rS48 rY1-LF:vy: x]S^.r•vdrx,rx::11'LS]:S':r:.]'x]]]:r:LY.Z.r.Yttr•Lr {'e.:]YHr;'•]. :::::,aY.:3r �y'..^•.,`w.e'y r =•_•ti::��c::erR� ':Y.Y.ra':;:'::r�r ac:::a....,,..^^^.,......................... .�..^r.,...^.....^.,. " "" - .:ax:r::c:i�Y�s^s-s^r,::ra::�'::r;:��::.^•:a:��:,'x„ a.�^:sr.�;.�:,:.:.".:,:r,Y;..:.,,..-^•,..s:,.J-;,r••rrra��•:rr,•mars:Y:s� :r::;.x�.��:•:s.:.�:,..,,..:s..':•.ssr.,•zr^':�-x::^::rf•• .r:•xrs:�-a -� ....x.:s ar..:rs]:'srz:::•-::::��.:::.�':rr.,::>.:a:��s� ^.;t,�.[:•,rs OTHER USES TRANSFERS-OTHER FUNDS 69,655 FX99019 471,730 TRANSFERS-CAPITAL PROJECTS FUND 74 642 FX99509 ..._t__._...."t. Y_:^=G ...[,__::ma y"•. „-. ....-...^,...:'::.tr::[.^.r:::,"•.-:3::4:..,..... ......,..,,....,,�.:.,....v.,...........v:....,.,..� .,,..:^,,,,..2.: ...................................,..,. ., ..,. ....,.,. 3 .....a.Y. � .s_............, ..... .,...,..... •..... v.�...G.�:.:f:�t4i:�.'''Ly �'r:vim , .:4r,.St1:•::.W:�::r:... �".""',' .S.fV:. J /S.L:ln:,dfS. 9, :X}15�, 'Y .� �% �5��,.:Yt^'�..w:: r:•::^::"lr::t':Y6:t::G:L'.:^,.r:.._ 4:h,..:.;1..,..,�.�:r::r:::..,.:�b.�W �'.. ... Fti'f..,'^s.,.^':: ,.._... I,•^ ,a b ' Y....� ii ..Y_'Y ........ . ...._,.,,.... ...,.....W..4..................R:f::�rS:':r:::...•....:::::•:•Y::� :-...Y...•.�� [..N ..f!:�.. 3,�.�R'sC..,"{ ):�. "1 •':.�.;,ra�.�......•:x�1a.:w7r','ox;; _�^�.�r..u,r::lisrrrsa^f.}^xz�e;'�strxt v.•:sxxJxz;_,....^_�.:r�o•��• 3F:L: .�„�•t„�{fai'•.:4^... .4v<+.�u•✓`l:it•` -P:.. .,r s,�y�Sr: � �•.s:• ::e.'- Ss: r•sa,a. r4_, ..:. SF••..... .,...,_rt-^:_ , ,......,.....,....,...... .. ..............�.i�•u._•.............:��- .., ., .,......-,.,_. +•[`.Y.,•:�,::7. ^1,=..i,.. -;.4iti-.�.......,.,.....,..,,.Y... ,.,, ....•.c'a.Y.a.f s.....,-. 43 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 .,()WATER Results of Operations Oarouiamwrntit-N-titia*W*it-R4F+#RiftW#ATcfet4 ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 1,027,534 FX8021 785,775 PRIOR PERIOD ADJ.-INCREASE IN FUND EQUITY 0 FX8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 161,332 FX8015 48,776 RESTATED FUND EQUITY-BEG OF YEAR 866,202 FX8022 736,999 ADD-REVENUES AND OTHER SOURCES 2,154;223 2,026,324 DEDUCT-EXPENDITURES AND OTHER USES - 2,234,650 _ 2,110,177 FUND EQUITY-END OF YEAR 785,775 FX8029 653,146 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. 44 { TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 .C)WATER Summary of Final Budget as Modified ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAX ITEMS 632,552 FX1099M 632,100 EST REV-DEPARTMENTAL INCOME 1,292,730 FX1299M 1,343,779 EST REV-INTERGOVERNMENTAL CHARGES - 50,000 FX2399M 37,983 EST REV-USE OF MONEY AND PROPERTY 30 000 FX2499M 25,600 ESTIMATED OTHER SOURCES APPROPRIATED FUND BALANCE l 536 614 FX599M 186 648 .7 stI'II' su+: fT ` ..x3 ffi "r " .w,{ a-fi 'c3:.t," x ys_i '..... W"�a:::..'W r .,,�'-' S�i :'<�,. ...�...e�7...;;Z=z:T 'a-ate._: ?/^s- .a, ' ,dj..�..w�i�i..@ $,, us.a„ ... .^uZs. 'e'• a`::'::..... ...._....�c` at�ln a �... � .;-dim: ° • 45 TOWN OF ITHACA- -ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 • 'C)WATER - Summary of Final Budget as Modified - - - APPROPRIATIONS " APP-HOME AND COMMUNITY SERVICES - , 1,903,751 FX8999M - - 1,746,526 APP-EMPLOYEE BENEFITS - - 9,042 FX9199M 7,854 APP-DEBT SERVICE 414 236 FX9899M .....: Y C �. .1� �-i. �wve sJy..{ti,:;/�;,..;�.w'..r _ x .1:Y'::5:::y;Y..y::•.t"r Cl.:: ..� ^r.::•S•LY:S1Y: ::�...e„JvY.•.N:.J.>u':•::�::CL•af':�:�':Y:Joy a•wra:• .x.-'•+e•:.s.•^4-+xz. • .i L',.1;,...r :E C,.,i y �,. -irR .. • a...............igt:- .::Y1...'...^..:.-.,..1r.y:J.S:::..............:::::.:'.::�::.•.S,Y.?ra'�'"Y'^:3 ^Y::_:•::C:.:y�:;:'::'�Y:::�:^::::...:1• ....Y{e...{."F' -Y�>"• .:�: :' cEi�..�,�,... .a..ry.:,:�..�a•_• �.. .. .......: ..Y::..................................................:��g'.;.,�',•S,r .�•��'S;=:=''u'�'�?:��:�a::-':,�t�': .......... . ESTIMATED OTHER USES APP-INTERFUND TRANSFER .' 202 893 FX9999M - 471 730 Kr.....y.Y,.S !, S.^.. ..h .Z4 -L-�' ...0.. t ffi111TrY •i^ 3S ! N ,+f "•',t'i ij ::.fir, SS Y'SYR A. '4`."' y ' �`1" Y'.^..::�'•f'3:•, 'y.-.•` 1 s� GtY �• :]s�•.a 1.1j......:�i,t.�'t?�:?�,`�^.f�.r.s��� t V"� �r� C -3r a. ..,.c r s ... �;;ie^,...x,�.,..^`*.:�:'- •7 ^%" .3'' nE;' ,: -�' +r,'�: .:ate :: Y� �:R: a." = WAR ::' ' •�...F..r.��.t�....�...e�y..s.,.........£-a- .>,.�._ _;Y...................:.......... ..... ......:.... � .... s'i��_'�",�`�..r.....:�s��a���o-��.�:::�:�::-.:-� �^,..... :s�.........................-..:...Yrr::::r,.......Y�....=..-..........o.,.r��::.:�:::uY.r.::::x:rn�:�....:a:• - • 46 . TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 C)WATER Summary of Final Budget as Modified OUTSTANDING ENCUMBRANCES HOME&COMM SERV.-EMCUMBR 26 613 FX8998M � �-� 'C " i mr�s:�:.ti'••�.y-•' r••x:�r;.W.. "" iiy:•Wc.:.• .;:e:.i�-:..�� ";�� c s• ••.•-.x• r r... -ti.:.._.."..�._.�". r:•"_. .....;:ad_.. .. ......_.....c....:..•:x..e.................:�:•�r."ax" xrs .a ::a::r u..r ::.•e._.. ..rz .....,.. ..."-.-' ......a...::.......".......,.,:._......:. 1 \ 1 47 • TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ) SEWER Balance Sheet ."v ita rc tl ASSETS CASH G200 CASH IN TIME DEPOSITS 830 036 G201 1 333 754 ^.;2L:7: ;..m. :ys.::•3•'"r.:.'L':::::.. .".8. 5: ..;...........a.�:Wx:x:.W., ...; ....:�, •^ Y:1.:.Sx:::r'T.:Td:Sx:.'.".�.�..^....^ ..�.: '•:..L'........•.^.. ^:..47A..._s.:;S:..Y..�: •�sa�i�`�£��♦c�s�«ewx�xsm;•:a�.x�a:aLx:x'�:mr.c{�XL•m�;.ai?:��::".•^:.�:�'�•yt .....,,. rove.;:Yravra::;msitxrs:::srmxs:'rss;x:•.•s{�rsae�,. .�w.'Y.��na�.+�..assiwyr?cs=.rz.=ra.asexs��nsa:x.xr.E.z..� '�„' ,.,.....: ....x: . .rs ._...^...... -- ^^ .^.o. ..a..�xr..�...... - ^�...�ax xa� SEWER RENTS Rs..EC...E.�.IVP.xxA..sBj�LE 93 536 G360 .Y_ 44 932 • - - :�19 "1.:� Z : . DUE FROM OTHER FUNDS 106 520 G391 .... ...... ............�Y..... ^Y •�SY:x:::s.:':.:'^.•.:.d..... .......^........... Y... ..^.,..�:':^..N ...o. Lh"T... .^."...wTimmm.'•.^'.^.^.:.^-^^...";;.•��.f.. a.:.'.sw: •� -,y.^: a : ter. c::: r. .tom. ....._........... :...r.....�...._•x ti•::.::xxs. �ir.::.:..:::�.:::cs:^ �'w^.;.x r ^•r l "rxi'r3.•i�� �i'ty�sa i.{ +� �, ^.....................^..xa..r' ^.� .............^..._...� ^^^"cv�'S'y.^. F .....:....��:_...W,.s.�,... ;,..s:;.�.�.:•:. ..•'•�b'C.. Y4 .Sa ��r �Ees�._A.}_.F?.Faxr�:vaA�^axxa••xr.�^�•s"Yrxtxx^�:..xax:x.C..zx:•sxv::•asr^L:z:Ysr�•:n::i�1?te•�:•i^t�six••s-:"•rnrrvuxr••ri�i..:.•xra:�:amrsxassr%anew:. PREPAID EXPENSES 88 G480 •a`.eA^:ski �SYar stx.:•e.^^....-.^•-- x• imx: xs"Im^ ::z •xiiyYs •'i'�w::{� e �;�::i: a::::.:: w�•r.Y:.::.. Yx:: .'b.{...ix:.....stY-Sk.. ..'`:�:.,•rx�.x'..�xG•-••..-..•..�.:��`•�..o.^-........,A."..^:x:'X::::.^.�::.:x:.W�::�`�'S,...::Y�. .:G..'n.cY:s 4"'�:xmu:..^...^^.............Q....... .�.,....... ..,. dr•• ....' S _I _ •'+SA<^�9':•::Y�:..:Y.. :sY...^...:o.T..;........^...o...................................�3 ^:•.�::'.•...��....Y'�W•...•^x::Y....... .,.:.. .� _ .....n....�s�.:•'�^..Y.....................,��.. _____�..`Y'..'... .'.'.'... ........................^ ._.....1::.:v".o.......... Y::.�:.::"�'.;.:';.x::....:ti:GMN.. ..L•n. x... .L.......;:.�..^�:�•5�1Y�":..::Y ...Y.:x::^^�'.t;:... .x ln.. • 48 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 }SEWER Balance Sheet Ot 13 TjAD to r `ast r LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE 3 442 G600 7 691 h• ... '''''.w.'''.'.a.Y.a. ......., •�Y=Yf.::'L:Y'.:•:^.s-::W-s.r.�..�....�............_....n.:^.,:..Wi........._.m..�._.'s=atl'^e:''x=Y• Wfi. :•w^Jr.s,. r: :Was��a �S Y i:. •_r.a'._-•..x { r^..v:.vx.�....:^;:.r^.�..:..^.te•a•;sxvs�^W.,.....�::.:c:::4's•4�:•�''�..:a:...��:�-�::cx.•z:�:Yx�s.:.,....:rs.���•��-rs:.�:Y:.....�-n., ... ACCRUED LIABILITIES 5 920 G601 818 DUE TO OTHER FUNDS G630 145 nil-at Welt Yhdh° -Md'YHl!Eh_,____4H_______h _____ t .tt• �... ..r,�.... .iC'.Y.�..'•.::Y^.,:....ttY.Y::�:'• - t•^P.^::3^,�Y.�"_�.'t. 'S' ^` SZ T.::L'• '�•. "�Y.4.. '. x-Y^-:�.••.'�,. '-Y" .x.. ..=^r• Z�.�...::: L::�::.:r�••--� '^ a �. "� .. .••••E •rr • .$ � 3.i N.GR�L�L�, 8 w .r 7/4"1:Re rsv..,4.'1.7 ass•••-^ ..•4AL�4:^ems-...•••v-• r -e F?:•:::-. :: '-w:� Af.1L..�Y.S �.��::':.";,X_^........."�'LtY......._.S'"'::_.." T..Y..^••:�.'S'...Z_..:x•.�S:a. '"�:Y:....,.v.................._..�5 Y�...�. S'6'T.tx:i....+... .......•......:.1.�._t. FUND EQUITY RESERVE FOR ENCUMBRANCES 24 493 G821 UNRESERVED FUND_BALANCE UNAPPROPRIATED 996,325 G911 1,370,032 ^~ T� �. "ta _•�. _ ...... _ yam z7, ftA% S 3 �' '! E" nip"s r'yr.n:�y � •SROP IN nts y s�.1 �•X s. .. ..�.r •r5•4ja. 'tixa:.4:s�Y—.�._�•�.., :".74. . >i �. a i�5=•.' xL ,:s` a ��i-cnYlt,Fiyr••r,.. tea. ti"i3, F. t........; .:... h,°aexl. ....... -:"W.......,.. •.r•••, • .p:, YIa.Y1W1WpTin/ram fJOxIYIIPMiRYA)Lt9111:1►lKOa'AY19aW /YC11PxK�NrY:dtYtB: / YNN vMl••._.iC/151YA•N�,mwx. /ftl'A7R•�ISIAEAYstl61�11':t?7M W r r w Gj i E f,�? tx t^..;^^,.� "3•e.: vrs 'e•�w.'. :arAvsrgs"r:::x�.sr x^...r:. xtvr ,. ataxy fr.-"' '1! :.._:��•rs:`_.v{ mm,. ;�'.'3s.^��°` �-..::^�.:�' ��'S'r;�'�::�•iti �.s:rrS-xnr�iY::nr �... �;�sx� ,•:�:�.i�r c e...n a�W:�:::e.. •�'r.:�?r%v,.. ....,:�t.:�.s� .a "i%. ,.+a tCGsu.Yi..xrr••a^..•.:.. . a ::v:;w...b: ..,^^xuxtie• :ln,,_a'a';y �ox -:.r•..;rc . .: : si::'" 49 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ) SEWER Results of Operations DETAIL REVENUES AND OTHER SOURCES SPECIAL ASSESSMENTS 597,219 G1030 598 179 ?•eF.s :r :{• ar^^:: .sraS x;r r`.:...G ems•;:=^ ;y�?s{',^•-r: "°' ::x�:.a z: � s�: :: a;Ys::.=ram�::^r•�:�-: g: ra , o n��....:r�.. si.,, ..'.. `'�c� S Y},u ,-,�_,_�,•...mm•,.'• .-.s.i�i :..r.•si- ^ .. ::' . .. wx..... r4IsR ........ G.... ......... ......... ............, ......::G`:........G......;:: 'x..`^..'xY.YX,^..':rf..Yx...:Y..... SY.W.:C.:Yi:Y:.:S::::::•b..rA• ..Yr:_":.;.•:::^1... .S...C?:.. SEWER RENTS 1,425,669 G2120 1,251,909 INTEREST& PENALTIES ON SEWER ACCTS 28,882 G2128 10 073 ... ....�;3„��.-_-_.�:..��d.^. .__ �^..W_.�::,u.:..s:.=::m^�:: •� :•�x�•�_�._._......W :;:.X:�:Y:r;:..e.�•..:;.ti ..r:..:::.:�•:r:.•d.::.�m.�Y.r��;�,..�.,,��.....^..... . .. E�i^�,tll-�6s-{ a.7`.. .. T Yam:. •a�. .•• '.•... L ••^•„ e...... --Yv.;•.Y;�e-^ o y��Y,iKi �s.,s]ir Yx�.�� n�F;�.'.�..�:�+�:1��.,:x^-^- �• •....... .x:;�• :;�:e,• .•-.r• a�„ y �lE.i�c::.•:.. ..__....c..e...^,^. .^..^r•x.wrxt::::tY::XxY.L�^aaY.Ys�-:X.�;a :::YnYr.;:X...:X..:ix:.......• i.. m.. ...r...,.:a^..ro:."::xx:Yr.:a:r:r.sx^•acs.�.r.Y:X..:..r.^,.:•-r`:s`-.:-• SEWER SERV OTHER GOVTS 0 G2374 .. .......d.........;;r;......^_...,_,_....^ .^. T.. ^-•�:::Y:::.•::...^ sa:.-xYXs..... ...._..._........_...........,^... ....._;.�_r -;:r.. .s„a-a:�: ^..• :,p....,^ n':fw:•'.t :s3',a:...;.....�� �•ti�• '" •a ^; Y............_....... ra:...............Y•r.::r............ ........:.r .. Y•x;•:�Yx•• �..z..�....�Y::�;�::..a.. j:3.pp• '��.ss..__ i ,;,s 'c 7 ��' . .,.: ...s...li �• .... ........._. :X:xr:t'sr.i.:s:mY.•.r a..^...^ar.}:••:::. .^.S;....:..:•- ; _Y.._.. .. A...L�r7 •YT�R)�•�"�@r.1�E„^`;ar`ei�a E'7-•ros,�...e•-•... .. ^- �...:eN'�:,...W....o.........;�r..r%�n..1.�:..:Y�•=^.:r.:•a:Y:-^.....,.:......•,. ^ �:._.._"'..........._.Y.55Y�A. ^`•^/f.Lt. U9lG•i' •rG�]:tL:Y..LYX.]].]]�'d.Y S"i5n�:�'r.'.:Y•]:L]r...Y:S: ]Y.`.:Y.RL:Y.. RPu].SL�:'XLY•`Rir.L::1LriL]dYR INTEREST AND EARNINGS 38,065 G2401 56,475 INSURANCE RECOVERIES w'K4?'lSiS M.'X46 59•ti G2680 824 �. ^7�f S�fX 9u � rlt-- _T1_aiey��7y in�n.d❖5n� ?$� nn ^Y.,..... .....;,Y�'��•_ Y.=�..:.��.�,x na � UNCLASSIFIED SPECIFY -276 G2770 a�'Ora^ ,m. cer^�y :•::.r� ':. T.•.{+x+-S. J••�:•^�. Yr^ ^.....^,.;.:..w 1 ...L•"S:]:�.Y.Y.l^:X:,. ._. -..a.tjrtAt,+z. .. :Y:;�Fr.:SYx`r.^x.V W#Th •^.r x nf3; .i-•i..;y.`i. b�Fe;,'-�� Q'� m. i... t, r�i riei+'.` SXs`-'LPL.,..•.-T-+ y..is`,#••xi aikc�,�r a,3aY'�^a'.L5' My,; ,!}L*}: v � 3aP' .'..y.,:.+r', ,�. ^ ...:..c. ._......_..X.a. •^..r:.. .....r.^.x::• ^...s..L• .xn.Yx....ra:;o.:rrtsoXiY•• ,x�s:• rr•... .:sr..._.....srs x AID OTHER HOME AND COMM SERV 0 G3989 11,500 ' '.!.^ YY'xY.^"'•:.L. ......._... _X.�Xx•��y"nNX�'xY_ .r..._ _ _..1?'Ga-"r"^,F,r,i74:4 yyr •o ,W..^:xr:.:-•:.e�:xr ?fir_:•mr..:re.:tr. .y.;_•c �^ �:s:: ^.:s:.._..:=: = Y:,�^•- .s_�•�:�: .y;;:.. ........:xs.^•az5• f3: f.• -• 'Y i�+s `r�•+. - •• w.._........xrx.txsxx:zsavvnsasr.LLYiavxi:v::YCLrr ^- _.vxxi.Yxr.]irner'uai• r^.ss�r.:xesr::�r"iaSsEv•"•,•'•�Lx:.tLtssYM; .:as.:rx;:Ls".:LnuxRxi�s•���•ssxcasm •�•' ......m._..._^� ..:;.._..........�y, .:,^"o.........................^x.��';rv::'.r...........Y._.......r^,.'YX:Y^':xr:� Xo... ....... ...:5x'XFY"^�'xC•':^.'1XCN:': - ..F.:X:.r.:rrr... .... y...� Y-21- ^41 4' .j'{.:...... YY.rar.Ytx..... Ym..... L. ^Y: .":'C.145;N f4 tz L}��1'""YN.+ : �, �a^ -?�^iti ..L, rr}� z"`• FW'•..x�..^.. •?F•ssFr�e.Y ..^.......�'' FE"�i.•tx�7 E„•.� a r''t]G r• a; :.xrxr_x.^.,' a.. " '• .�ve ��s fit' a�a..Y.�c.�.•.x ^•5_ a�4=•tr•..:r�aax:r-x.::•r:rGn•�xo:;:i:�i� L'^ -w:;x:.r::.r xaS.irt�•. � .^.... ;'e. - :o^c.m�- o .. � . •::v;.:::x•^••x�,,...�.;...:rra:...r._..,.....mm. ram.....-.n�'ni-..u.;r:•X�w:.:�..._.r:^:�r.Y:::...Yw.^.WsW.•�:.r:r....r •-•:-x. ... -�]�q t]� Q'� !� .':n SL ! 51 :9 - wri. .711::�:xLe.•xrez.^a?•�rr�E:.er.:97a�:ayy'.X:a- s .l`-^a:;uv.... 3Y..^. ; ; s`Jf^ r_,y.L sx�..L.s�c3x'"' �{'i _.L" .z n:;r•. 3�F1 at ea;. ss .. set}..r,• .....•......_ .. .. . .._�m._.._. s: �, F:� �" ' �..:.. �::S�ti�..�:a• •aY ..�•5......G::•r z:...-•.. � "�x........ ••�•..�•s �..°�..".Js 50 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 SEWER Results of Operations DETAIL EXPENDITURES AND OTHER USES FISCAL AGENTS FEES-CONTR EXPEND 1 105 G13804 - "t'�`�' A ti:Sr;.-=c�.� �r,;��.-�.:o�::?:�:a•:�3:a'�^:-.Y.r.•�.�:�.:�..,..��a���aat:^...a:W..;:::.r�::::..:r;..r�::.}r;N_.�s •r.s r "•r,zoa��...��xr.�.�:?:::xz�iZ� .-�l,���p ���'- �"- ��4'����,�.t:¢xa LTiii.'s.a........,..�:;�S.x ax t w}r.::'r�.ssaYztatsxau.•avr r.' M taut+ �x s'�s �jE�t,.�itS�t�#::iv' ��','«sxr�,nes w..: zt.�.x:- '......a�:...::'....: .......a....:x••z::aa:x:?::ate�::;:v�.p' .................xr •Yxc� ..,..w_..w.� .:enw...._....r..:•ti..x.. t...: �.. .x:u..... - .......::.x:�:...::•:.: .......:. UNALLOCATED INSURANCE-CONTR EXPEND 4 132 G19104 :� xy:rx•-c:.r....r... � .�.xs:�w:j.....-.x..... ..^utzv .�{:;.ts�.:x::::zara:✓x:.�: �-:�:::•�;LSK••- r: `5..: x'•e Ei i•'•a:' t •w;.ti...•..�;;;P.:: .�'.. ::: '::.L?.,xG?:Gx^':.... C'^d?.4:' i ....C. �x- x.r�.;.i' .�1 �3:�`s'1,_s'Q' ........�?r?." ::..£. .. Y:x";_ ,.:..•-1-a....r.... .nx...'�:.e: v ,.: .. ...••� .n.. s r ........" ..x ., .... a:::.r..;..r..;�r�r..+•.�r.::•ae.:. u. :a. ..........�.......�.••a:Y°'r..:t n�. r, �.?" SEWER ADMINISTRATION, CONTR EXPEND 0 G81104 8,800 SANITARY SEWERS-PERS SERV 36,988 G81201 30,265 SANITARY SEWERS-EQUIP&CAP OUTLAY 5,144 G81202 42,828 SANITARY SEWERS-CONTR EXPEND 429,339 G81204 328 082 JOINT SEWER PROJECT-CONTR EXPEND - 512 600 G81504 447 213 '"``y" ':x'= erg a o^,, t ..,a n....-..•• •�"' .s .•.3�:"�. _`.::'r•..a r..t _.t'.'.` g. r' =s:.s` '.•"F' " %^'x' ' }mil [�`�- .. =es •r�.. •.••.•�•. �"�+-'�...���t "_4 5��'�••• �-.'.. ,"•'�"r�� ,T�.� +�r�.aYIRtY-�}' ♦ �t�rtl' Y.Y � �, ���w R� ®t]R`SAH YL £3�'� FirrS i l t P: f� 7�Y3 SY:l.S't rra-La .'-"�' r141-rwrtidi�r ..: t 3. . LY. .� ...,+c '.�!'f Eac'tfisY,M ...� .A;Ar4..,.x a�wa ..._,.... ....w ....�•'.. s�dt.:s�:x; ..... r.a.... .:Ft: . ......._per':gi..�., STATE RETIREMENT-EMPL BNFTS 1,685 .G90108 193 SOCIAL SECURITY-EMPL BNFTS 2,811 G90308 2,314 WORKER'S COMPENSATION-EMPL BNFTS 1,788 G90408 2,111 r' ;ABILITY INSURANCE-EMPL BNFTS 170 G90558 86 .-.�SPITAL&MEDICAL DENTAL INS-EMPL BNFT 1 302 G90608 1,053 Y�.�:�: ._..�ryY �.. •...:�.�.���x�...� �•'•-:r'` • Yax�:'•%rv'::��..:�.`.�'�..^.^.�:..'�YaYS.'..�-��..�.�" -_ StiOrS' t'i P.frr , - _ ' Y_ ..a '�:.e.aaxsras�e,...:..�4..............-so._.....:...... Y..._....-�.....::xrrx�r�^ �x "iR� -..os��z�..ticas•3tx�•ivsix..,.,w DEBT PRINCIPAL-SERIAL BONDS 372,975 G97106 DEBT PRINCIPAL-BOND ANTICIPATION NOTES 172 000 G97306 4-44 ' "R:'•'a" "ra"ti?'t'�.• �..:. :•r-:x".:c:v....�s:.x" n;aart.....�:.,:a: x.........ax:..d.�-�.::.� .••• - .rma••?Wm.:.x:�asa�:x..�...:::':�_.s.:a�:.x .�a -ar,. '.. i ..,:.'� x..•�a max":.:-..:-..-... ...-...�:. �....�...... ...... .x:-:�x.::x:.::........................Sr�x�r7:m�:•:��...w -�.�.�-.'.x....-. .o•.......... ...a-..T:."...5�..:.x:.�':.5:.�::::.5.:^.':':.:. DEBT INTEREST-SERIAL BONDS 275,366 G97107 DEBT INTEREST-BOND ANTICIPATION NOTES 0 G97307 .. ...x;_ --•e55rvtis _ :+ �w ....a^:w ^� �n?sYa: �xxa:.::?:^...�..^^;x^=...�s.:.:.^aa^^.x:=x "rmire ::x.:..' ^�� :.^ ao=-:...�� W.�x i-e+R all e+:r� ��.r M'S�Y.xR? :.: o:.;�... .;. ....... ... ...WW1 , ....W� { � ................. .. tY.....a�...•t.X:.•x8^.:?.:a?L�...C:CL'r:.5?WSaY.�t xf�•..�C:rdx::a':aY`:��yY3.�?]; yy�P f;:?�•,tG.-...':r::::aX?.:.r:r.•T'?:'a:'�.�.:Sr,'S.:^.?.Yo.n•Yi'LYCL::Y... :...�..�.�.....�....5........-»�. .. ..^.::"�f.^�..'L?.f.:'::�....... Y.:"�.`.":.:x.'.'.:A:T�'�':�x:::x.:.•r.:.rt.'�G�N.::'x�.::'�:L"J::�::Y.:".:�Y::.r�•......6��:f:.a... .Jlx:'::.-�:::a�,e:J':..'m'a^n:'�:�...�"�"w..:'�:.r.'CL'fxL?.`:.' .: OTHER USES TRANSFERS-OTHER FUNDS - _ - 69,655 G99019 604,330 TRANSFERS-CAPITAL PROJECTS FUND 64 255 G99509 x ...:s;...ti.................�z::'�=:i?:'ir -e.....r�'s�, s 3•r rr,.av^. ...'......ya•..... ..7 rx Y'�..re.a1�>�sx:�:�•a�Traa•Far,�ir.7a•� e. ... '��7 g isi7njr'"r...:d"'i ....r�;,;..�::........:ass:':xN�t ...;;;..:.:a'a3•rti.fr a�:Y• :�. z:ya}::t�s?F,a Y YY.� s .s.� ....a..rr raalff :.^i . el ..,..3..,. fa•• � £�-x r"�r.'�............._....-.. 's:.::::..,s.....:.. -s.x' -• � -• -x......��x:• : •r.?• ......._..�i°�u�x.��..�: o�'� : ......r,.sr;�, n_FL....�FzTis...a-_� .......4.�•:r:c:...:......�..�......._ ...... ..... ............ .••^........_.....................a...-.:e..a;:.�•........�:.s�:osx....:•x....._� ;-xzx�::.' .x..c:....:..w..�::•�.. ........, �.� r 51• TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 )SEWER Results of Operations �l._+xr.`�"'..'-`i..=P.�_"M���` _ .,¢~`_ •*°' zv"� '�_n y'.-�s.�'=- _ �'I1�{{: 4'v(�"yy� �'.'�.,�! E� /�^�� ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 881,905 G8021 1,020,818 PRIOR PERIOD ADJ.-INCREASE IN FUND EQUITY 0 G8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 0 G8015 112,471 RESTATED FUND EQUITY-BEG OF YEAR 881,905 G8022 908,347 ADD-REVENUES AND OTHER SOURCES 2,090,218 1,928,960 DEDUCT-EXPENDITURES AND OTHER USES 1,951,315 1,467,275 FUND EQUITY-END OF YEAR 1,020,818 G8029 1,370,032 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. • • 52 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 )SEWER Summary of Final Budget as Modified :mom,-�:�,�. � �=.�n�ri �- g--Wt ;� �..gnax, it 4._�-�.., ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAX ITEMS 612,334 G1099M 598,179 EST REV-DEPARTMENTAL INCOME 1,166,311 G1299M 1,269,500 EST REV-INTERGOVERNMENTAL CHARGES G2399M 1,884 EST REV-USE OF MONEY AND PROPERTY 21,000 G2499M 22,000 EST REV-MISCELLANEOUS LOCAL SOURCES 200 G2799M 12,100 •� a• mi s..g;sjf�!!'�Is. Y I. 'qr :^.'3�R::s axi�tii�r ,xi:.s�..-r:.:a:•.z::azr;. a....J.n.Jxx{^�:-;:;{is�,s-u aij.I'irs �a'.�X'azta�a%r ivm:—JReua5 ro„_g �,Q :.x......-.................r....s....,.�"ai........�`i..............r' ���.:.•a::•a:�Y z:.:::�:a•:.�...:::::.^c::�x:.:�a:az... .-x..�Js.:.....::.. a.......n.r.,,.:.:r�•.........::: ... ............ .:W� :x..�F..a.• APPROPRIATED FUND BALANCE .C�.-•a,.:.-•...�.•.•....._a.........W.-:s.:.-::3.--i:rn.........•._z:�[.8.. G599M -286 686 ..it _ATR;ffi 1r;-_ ME w Mf W.f-3.. eW;AeaRZeMioa:ER�. � crLWLSro ��.srffie iT. • ii"txY� �j•f••yj 1 h"•f.� -.. r�j yp .......1 ,�.�j- [ }y :'..`T :.•.Y' Yo .� ...�� spy, iKff6•.�. T i•7. !AEr:Jr'•b l� �tlFL „2...� 5 Ce^ � �.f..F`.... u »t +._...._.. „_...��l.. ..." .. � -- �_-. a��. �.ri •, ._ r e �' v� �y,.Jy,•.yf�•v:?-�.m�::.:: �..� 53 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended1998 '1 SEWER - Summary of Final Budget as Modified -- �4 `� �k =r��_:: __:=_ :� �-.�:ti�: t:� -.�:- r=�:�_:y��,.-= ��;� :.����_- �:��r]- - - - _--�..y�_�,ter•.;��_�,_.__- -_=____-— __ ���G - YY '-.:.mot"•:�iF.'_=may: `—_ :'yy. ,`+a�-_a= _ _��.y=cZ�_X6_ ---�,-_'�5���� `�' *�-`S`-e�,_ _``--.'---_ram_---x"f�'{[g_�, _(''_�j�._ �S3fi� _n�:_�-3'�5• __- - �'1;� __ _' �Wi{-T-'-��\F,3�L.�_h_,s`:,�--_•�._��z-'_'_-.�� �:<�§r:s_E=r�__�{_.�_s,_ ��rv;...xr_`At��s„t,m._.•_�_�__��z��M _ �._ fr?�fi=..:.a,_.�s�.�_.�� APPROPRIATIONS APP-HOME AND COMMUNITY SERVICES 1,130,370 G8999M _1,005,135 APP-EMPLOYEE BENEFITS 8,694 G9199M 7,512 APP-DEBT SERVICE 820,342 G9899M 604 330• _ _ ESTIMATED OTHER USES OTHER BUDGETARY PURPOSES i't," 3'.eyY.S'?.»Y3 •'-r�:tL:'1..�_S�t _.`L:taS :-.- ..Y65 Hw• -i- `...Y51tx4`... ..............:.....�...'........ ... •ia+•'r+-••'rv++.'t+.*t'.+-,++�.YAr.:z^a.'.rr... 'kw-t.�— �....m..,r- -,tw ���� �i g a�oi"���6 �i� ��r��:':".�':=�..�•_�••r---v,o•-„�,�-•• �. .�. x�-i"`r ..:v -m•..;�.i?" :ee c":.-..��^es�"��:_ .•.�-.�•••�� :...:��L�� � _p. 54 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 j)SEWER Summary of Final Budget as Modified OUTSTANDING ENCUMBRANCES HOME&COMM. SERV. -ENCUMBR. 24,492 G8998M ._�:--•^=..�.«,« ". mr ys;•. ...-r,::x�.:P;. .r:r.::•^:a-v^::x•�:�.:,:•o«-.. :'•�,7,.�-. .««�•.�=--•== ""'"•':.y,ra �s� :s. • .t�� �i � -.{' �i t( 'S � c7' ". :r x ��,� .:,.ac:,x.� ,,a � dr,"sx.:'.7": ""•�'rr.-•�••�c-•;..�iix.....:ac•°a" .-....,......- ^rasa.«.......-:r.::s.Lx::�:...�....= �zx��•�is:^�::.. ...:"rr�_;.::��:::�:r•::,�:.s:� 55 1 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 • ) FIRE PROTECTION Balance Sheet ASSETS CASH SF200 CASH IN TIME DEPOSITS 740 SF201 12 077 .......bE..-�....u....._.._,.uu......•_..u.o.:.-..�o....... ....u_,........Suh^..'�.`_W.�.^....u...u.0. .....................uu...._..u......0 ...�.......N......•.��y.'.u..:J:r�':^:�"C^• :�.'.:::...��s_.-.....u.u. ..u..._ iC —�:5a:a:r_ xcerrss%d� :�= rzruaca- rssslrrsre�e ::w:a:xussasiaass{..•^x�asa o .zi i= x S:K we ur n:C'i .w_.-. Y..'.'u._...a..�........u..........._.0 �.......u�....._._........ ..........Y.^u."`...S�SS:...�^..t•:. .u.....::L�:Y.':u6..:W::. ...�......._.S �-.....e -1T...h.o. .... .4• _ l 56 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 FIRE PROTECTION Balance Sheet 7t *3 :4Fii`.id'.r�w'Sd�:.±Yi^Eu ...t:}.ai�?•:�'S�»�'t. .. - a= "'��•+1-'z a"x9lA r';+,-s,.'#�!«�°i+==-= " LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE SF600 -- r.=••• .;,..��. .,•:..;r-..._+,�...Ks....:�-•.• .."•.r:':rt:�..:,.., :ez�•iY:r.::.. ? •z: rsr� x::Yr..:�sr r.�•r..xslr�s::x:� iirs?�r;^. s=y;.a-_'.•:•••N•ucYrr•;:s srz a.• ..x.:,::. xgp-% �s�o�• }��::•r......., .?:Y.rdr ::xr.•• -x..........,or:::•••.•...,.:i:.i•..oe: ;.:na:i. : ra:. _....... • :`•��.i.;.� ���c •' t���as„c�."_••::.:::�Y����Y.......... . .n..:.:...�....a..:.._....�.::�...�.i:•= ..... .......r-..................................................o..........�......x... DUE TO OTHER FUNDS SF630 .... :•^•r�...•;•T....::� .. .:d ;is�:,....�...,.a�:uY:.::�•�••_ ..::•cr::,:� •, ....-..�..W - .:.s:^•••� s:= rr�..;•Y..�.."� • i14s :xx2m;e' �•t: r,•t to•in,c=4.o.• =^^'W. .:zW�F:".."WG• .^: . 't...4 ;; c ,; xr . oGiZ�.-. •W. oz^-a�;Fi ;• .�•"'�'xxse...i ...._......... �.a..,........s......W:."::.... .... ........�...Yv::. .............�.......,..�.sY...:ra:x::.r.�• •o-.ram...-x:::w •:YvR•i xI"_a.. wy.a«ax..Y..xnrx a-•:xxri:r.:Yr.�i.....m:..... �•x�xi"c,:x+:.�Y=vsr�xs:�xrsz:.....x....P..,r.:.;�......... ���.:erg:s.�is��sx:.x.•�'r€�;�•••:rrasx:aa�x:�=.cis:ssc a fo cwso �ss�_,aerfr..•an:'r•' �^�ss::x—••r:•: ;::,:x« ::•ir `. r..:.�...........o o•• x:,i.•�.: �^r�.'e :�...,...�:.' .i�'o?sa .��.�x. ;srs:.Ys�.._..•e.xx- ':.�_...x Y:."r .;:ii;?�tx:' FUND EQUITY UNRESERVED FUND BALANCE UNAPPROPRIATED 740 SF911 12 077 ..........�..................�......'ctw _7%...Y�. .�...............,.�......�.r....:�Y.Y::.......N....n ...... .. .... .�...�a�"�............ ..« ��.........rr..:� ":Yi.?1; �r �• �W ,�• c :...:........__.�..X.9s:... rx.u 'u.Xx:.r:Wi n..... •�:' }. "%W'"xr. •� a�•� '� 9 a r•r... :'S'�3 ' .�•^a'^r`,'t?,,o,,,o. i }^".!('J , ... .. ••�:rss'•••" vfF , :..��.:rs._.r_�a 4 .. �.. o... �r+ ' -•:�,�- ��'F� * -•ir:x�r�-•r:..,.:r:�x:::....:Y°�_:•aY��.s7G.:.^Y;;.d Sri:_:off.�.;:sY.�::::6is^�:•z�•••�$r ....�L.y:...2...: .�.._c -1^rrr,.a...au e.f}_��a...u•..:s.w-..r-... ......t.3...........e..�.^..•x.:..:.:.:..'x_"i.:x�..?...•�i.,.yo.�,xa�:".a•.4..:.sY.ti....s:::i+x:e:s:::•x:.�.s.r.:....o..:.... it?$rixo x 3.z;.....,. .x- V'. .�..1:.s's.-`�:•r'a.�Y„'...�y:,�...�.^r�;::e:.....}.?...=ic• ar .xc�s�.;•r�..ia�i:w:::a::.x..J�•.'•. 1a•.� a!•a'a.• •: .....�m.....e.....,.�....... �x....,.....�ti�.... =.�.:°••......:.... -•�"K.•.::•?� ti�c_.�c...Y"�::.....::Yisx^�:}T�.�... js;' 57 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 -) FIRE PROTECTION Results of Operations DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TA X ES ...":.�..•.x ^ .�L ^....x...'-" �"•a_c.x_.;,"r...W."-i .�-^�.." 1,53 6,60 9 it.w.SF1001 1 628,612 a %t^ .i+i ?.60..taV t.'. 43"�lW SS A/ .':..K^.xt^. ... "L:;..... .I2:^- .Y.:ri4s7 = OTHER_PAYMENTS IN LIEU OF TAXES 6 446 SF1081 6 658 ....��_ '�;� ].'. ."..._ "...G..o�.. tiy.......^^..' :.^.':^..'1.t.^.'.t�v.y�'..'•^.t:'.^^.".tTG^^�S•�..'.'L':Z:'^.w�T.. t.5..p�.xY.w:..�y..� t Lam.•:,.:^"'..Y ^.::'t�^..��Yfi.Y.f..:.:::.Y. ..�..:�•.:':SG.'.J.:..�.b. ...r ,.rzcivz .sai- � ^:v :-t �- + am'�'.Y:i rt•},;t-ai?�1'.: Yo:^'.ti�..Y':•..YS'o''""'X^.`k S.X•�y.�'t•.x..xLdgt:,:h,Frtz:Yzw t'G;':'�....t•... ^yt• ^u.. ".:':tY'.Yei -;z-. J, - ]til.� yASHyµµIIMMN`tM�M�yyy SALES TAX FROM COU�{y � �h 165,779 SF1120 �` 225�000 INTEREST AND EARNINGS 13 910 SF2401 20 499 ..._�...^ ..,".".."."......"......_Y_..•^•Y.ai•..^. ...,..... ^.,.^..^......^,._.^..."............. �:LYr..Y...r_ss;::.^. ss:a.^......."....•z���.��.��...� -•. --- .�.. Y;zr...�"_ ..........•r-•r.•a.• vt�isi'.�xwg•'c7. �' z s. wl.s Mis ,x;•x`' ,'. . •'..E ._^.n.... • a.,.. •• .it'3x:;."'"'" t... ,:,^...,.;_,` 'z' :t:. e+l... u �' ��,.}• � .7;Y. ••� ....' ems..,.^....�.. Yr.{t:. ^....,.i......^a• :*&9 ...:s .. ..i"Y....wv ^es�tt f sw :_......:�"•� :C:Y:. .. ...:a•.^,..Aye s. ...'-a: .:�Ys..-x....•.•:.......::...:.^.�:,:.s::..:• :•^ ... as;. :•i:x,.•.;.. •r -•- a:a . . x:A:..-.x:ta.: ...Tq L 1 Y•.L�_... ..... �. .,..�................Y'•"•t�..xY:.Y...^^.:.. ,p,Y. . .:.:� ..Y.: ... YfY.. A_a •- "r.1�r�J..:.s;Y•. �.Y.LY.:��.�Y...�.." x.Y,.:�:.�.'"�eo.....:......�•s:":�:...._.". "tt. Ax .�ir:a E• �...r,..^..,_. ^".im•�:Y.VP' I pin ..."...�. Y..YSC Y YI.�fYXYV.. 'C e r a a ES gar v .rati v--� z; r c••.�iiY wzY x.. '•s".:•. •w �"s. • t., w• ^.. € `e ,, �:r'�+-,s�1� %� `+'ti••r';^''� sr'rsv 'a` .�'�£ Lr.:i: a�.' � "�^rx. s Ys'i f 3'r 2sYl"" '"..:.!_,^. frt.?b..'"-y�•s '' pl 7-17,,� 58 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 -) FIRE PROTECTION Results of Operations • .l4AeRE;="'kX'E.:,� a.st^=hEeg `u' �;a����i ii,'-..'a b tom% # } "�. t� .N a_¢'"z�*' °.'�+..sr.r tra G� I SCt ' _ -t � hi7 DETAIL EXPENDITURES AND OTHER USES FIRE PROTECTION-CONTR EXPEND 1 726,368 SF34104 1,869 432 •• :.^.�.[ Q 2io Ja:. -_ ... ..........-........ ........ .:Y�.:.::: ",.-:.:.Y'.`�::.yV....`....';;:.••rn .�Y. .:'L,. ^`�r::: t..:.. - a-'::-Q::.^-` :�.Yo.^".•-..... CYNS .y_ ._...,.�..�e.:.�:sY::.x::r:.-... d ..........r:.:.s: .... .t�:�:....�.et. ,a �y,,,� .. _ Y:1aYf '�'�`'lYC i lYi.YYyAV!9N�SY11..1�'11 Y'•.Y. l1YhYYl1���: �T.h.L4LL218. 1YUG1�1Cl�ht�. :Y. '� 'Nid1� if..Ji.i.Ji. LW..-��- 1 :1•• Y :»?:Y'..x M`•- "rc.., .swxriss.:..r.:: •1r .a.Jx ' �••r, �v -»*i•.v..cx aususaisaV:s+s 1 r� f :L.�.�... • .G ca ..�._..... .,.... s ...._�................................................................... so._'a.e;zaY••s.Ya^:r d a •- .,.: ..,........_ ,.... •...�...s.-� •:Y:,rs . .... ....r.._:'".....1szY.�-:sr::. a:'. ..'.c. ................:.Y:...; ..................-...... .- .....q...........•.........-,....:Y.:.,.;-..� -..Y....... .;....'.^�: ::.....3:Yam.... ..�Y.....- ,�.....,.r;....,y ^��...^..--^r:........,�...... ..,, f �i7t r �4�. F ml . I -''+ 3 at � as a a''� Yti.?V y ' }Y y? sr.•".`71 �e� {o a:sSr�;lr?5a.'xr:.`•"-si.:r=.o' gr g�,...-,,...�Y3 ayl � !so w.,....._S�... c`Y_...�... 5-...,.. '. ld �.�.0 � ,. � AY..t. .,..�Y.fe:Y.,.....�1..Y....,-....-. ...,.h. -....:.:.T.Y. ..Jam..it-:••..�:`.` r 59 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ' ' :) FIRE PROTECTION Results of Operations v=�:+'.�{},:`e':'.?.'�"�..9`�' .�1.°.�.�� �; v�ylc"i0"v.� �1 � 1 ; -` -- r iy _ 5 t-�rffi :--'-'.- '9_ 't'1_ aR� ANALYSIS OF CHANGES' INFUND EQUITY FUND EQUITY-BEGINNING OF YEAR 4,365 SF8021 740 PRIOR PERIOD ADJ.-INCREASE IN FUND EQUITY 0 SF8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 0 SF8015 RESTATED FUND EQUITY-BEG OF YEAR 4,365 SF8022 740 ADD-REVENUES AND OTHER SOURCES 1,722,744 1,880,769 DEDUCT-EXPENDITURES AND OTHER USES 1,726,368 1,869,432 FUND EQUITY-END OF,YEAR 740 SF8029 12,077 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. 60 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ') FIRE PROTECTION - Summary of Final Budget as Modified ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAXES 1,536,609 SF1049M 1,628,612 EST REV-REAL PROPERTY TAX ITEMS 6,235 SF1 099M 6,400 EST REV-DEPARTMENTAL INCOME 164,779 SF1299M 225,000 EST REV-USE OF MONEY AND PROPERTY _ — T 20,000 SF2499M 16 000 ESTIMATED OTHER SOURCES APPROPRIATED FUND BALANCE - SF599M -6 580 - - ------- 71" 4 .._ c - - - — ..�..,r•xro�.n�i••�..v...'.vv w.ti.w.�:..�,.•ti.nr....�rnw.r..i r,...n..it�r........rA. g W,,,�'�' �- ...—...:. .... .. ......:R:.....,� .. F '�t:::..5:.�.1.:'1E;:.•..�� :.•mil'.:^.^r°..'.^..`�.YF ,., .I���.:s� �}P� ��c' `.�� '��L�rr�.:r ���D.�.•�a�3`Y.s�iE'.r,•.:c�si=•.:��"�`ei•���f..a}'.:5'.?z�`_}`sib.�+��F.zs�a?:r•�:^e...z...)..�"'���::Tra�,,.,;��F':t 61 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 :) FIRE PROTECTION _ Summary of Final Budget as Modified ,.i' Cl {PA , sxi' r R ryt �-i x- .�`Fs_a�,r 9 cj/��' l rati 1198 WIWS APPROPRIATIONS APP-PUBLIC SAFETY 1 727 623 SF3999M 1,869 432 •���,��••�: .x W- -� .- �L•�:Y::W :: moo - ::•�.-:.�:�Y �..:. �� : (y F.U.1 �p x � 'rim a• .:�:,.�.;,, •.. ....,�....••r• x xa: Y��r.,•�:Ys.. ¢y �W,c�•.r::arY�::::. ::o: ... ...�.-.- aiiwl r : ...:.... ...�.S.. .�- ..1._.-�b..-..:.�.f.C.:....-.f:.Yi:::..:::.:::.:Y:SR•.:�.:..W�:'S...-...o...S..Y�Y:;:.:'...�:.".YS.::ok^..::�.9 L�.S....::....Y....':..:...C::::�Y:Y::::::�:�:'fem-SY:n asiwl 7c.,,WATTERT,574"kW-7e4p-iegi:c.**Atv-MSS: *.a.717#M211-M±:tegrf.--2%,--mst.,:fi- filly GYL TE sT, a � :r.p....e..�..%...•'.c *. •.:�Y^.m:...e:.,w.;...Y......o.Y..:....���„..�;.:#—•...�::�•• CaY S:a•: ^5.::�..s:m�w .w.•�y•l^- r e:+ {s .,_ :Ton .-�=�..egx'Y..•,'r]:.e Yds���t d:•gy.•d,.��_i::`.:.oYT... .s •�-"- �sip_ �. ....-..,.,.�.::P...� .�a.�:Y�•. ...... ...... ...... .:r:.•:�__n-x�..a.+Yr ... 62 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ' •,) LIGHTING Balance Sheet ASSETS CASH SL200 CASH IN TIME DEPOSITS 2 888 SL201 554 n _ 63 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 .L) LIGHTING Balance Sheet '+✓ �_ q!� —}1+Y$ , ,., 4. .; t �iiA-tA } +'_.^ ±.,{� �,-�q} j!��'3���)��Z ^ �+�,� :i#r; ' . LIABILITIES AND FUND EQUITY - ACCOUNTS PAYABLE SL600 3� s er 3 iz Fes' � ' �= a"r s r �a:x-..✓...a.r - .. _� ;:-°, s.aa,. -:.:�L2�:- s..�..^a.uL'^s..,.>�.1=c.���. �xo....,...;�:.:�•y�.•.sa:�.._:.:r.•:sc....^..�•N:..._xmV..•r'r"�^..."-......"........�...rs_•x..rnr..�:�:.•-L.�.�rrRrd�gf` .. .. +e r•': S€r.: --ss s:=M1-• t. •rs :i.:.:r+::a:•:::.0 s s q„re: .m. s .�.y rwa�•.�xs->:�sorEz'r- •a •ae.�-isY-• •• .:�._ pp I'^` #.'.� ..rs :'......r...s••r"� •x'a'ws• •r=•%"r .r: -r .^,. �.:sr v•• .: a a ccr � ...,�.,� F,-e..��-�x��...,..�. "e... ter.-.....• .. .��•�. :m... :x:..._ .r•+..�•:'sx:�•x••.:y._�.'F ...�"-.. -......�. ....,_...:..-�•;-:x-- FUND EQUITY UNRESERVED FUND BALANCE APPROPRIATED SL910 ,+5--m-t t;�.ztc '.`�1l�+uL..':S:LL,Y�'+ ..:L..Lit.Y,4lliyli`.Asa._.aSS1et3.:L/1-a.....51,...'L',S'_..+..;•,.,....... ,a.-.,...-rtu:"tr�t^`rF..- +,,,�-z-�w�.s�.+t� UNRESERVED FUND BALANCE UNAPPROPRIATED 2 888 SL911 554 ... e- �� �• ,,.,, r,...;.. r e .•.�h.e�..�rc.....�s..�*�-.:o."..�.�r:�•�?s""^,x;-•_...•:�.:cz¢-xri�.�v xs�....,..^-...�:r'.�:.x,�a ^v��.`^' •--••r;_."' �� «- ...... ,-„�..... s.m.:,s,.-•r:• --`='�c.•-:; x ;cu:;:........." ...,oar. ,. rs,;'._ ...�..•a•3. .s. ... ..'.. "---r.'TS.-r**-7- �1:Fi ,na•�rr_...__,o...•�-' : '��r•-.=.•a�.nvwx,:.;,.t..s�.�..ir,^•r��i �. .a� o.c - �s:�- •-r_.x�=re a. air: [ V * IRV r: Y' tb s%x^ ��rs f' aar ; •ra d -9 : r'srs�s{'�rs3tr .a�• 64 - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ,) LIGHTING Results of Operations x�X'cit`Rit€FG:.m ... '.`F`.}L i' •:a= -max i::ir.'SE,.=s:{` AMML"t itr'..v..1:f:{l-t=.::t'aS'..i'k:`r .:-d'�.`i-,-w-_- li'F --x""')-?16+�hl�l�''.'�Ss•,' +'�4Y�maYy ,., ,'> dejD'e�,t -t ti' -- mnrosp. —r' fx 99tif.1 Et('Woe' `' '1.4..,, DETAIL REVENUES AND OTHER SOURCES REAL PROPERTY TAXES 11 805 SL1001 11 759 :�: Sa »� .�xay-a�••::- ^;� x.^ry.,�,��•'..?W�:eYs g;�s•�.,�.o:�:: ��..a�.•�.N^:off::.^r:�::s:ry:,;�;�v:��•���•�"..�•��."�". ':.`Tx�,^.r.' �;,.. �j :1��7�.." �T^x•.^4..�r 9�' "r.....r.r....... . � _ agG.�3 ..",a�"�'t'�- 1.G�:��....:x.Y...:...._...�.:xS.:Y.i.'h:..SE.:'.:.Y..:::.:X...F�...�x•'tx: .�:'Lr-o»'...._W+...Y.Y.'...... f.....o...x::fxr..... .....�u:'... "`..,�"^'� Y .^"`�tr.::'::LS...........'�..•:."v.•.^.xY.Y'r^^..^�.'......t.'.^.' ... A:G INTEREST AND EARNINGS 302 SL2401 191 �r iti "., `''°?'s S1 +r s:;x,.Yxsrs �;,,x ruz.. .sari za'4,xrsAxeeti.f. ..osxs.ea::x KtW " atim�a:41mgs t' Lm.0/F: •::rY•r:a;�4��r..�..�"v.^'c'� ' =m i :a:^tic -AA.... 0- C a. ...ox..^.. c x . ::x^-^ :;., a� t x. .lam s r::Y._.� . ,f... Fa _r„-::_ ... �v,,'(- - iz ,'.E....v:aa....- y�o-ra— ,�.. .o,.:.:z{s• a' iiS• :^- :.�......:x.::� :� •iv'�'.: rr: wx ".,•-•ss•:....,A�^Y .z,"P •�' g :fi tr' r -eF':o:i 3F.6�:y'•w7�ry f��::} eY °� s'•xu•= act s� 19�4r�"' A..:.`"-►. ;�w• ..=rvn r ^x eaa'FZ�.rh^ ye•��a.. ..'ez at{i�vd�vs" ...' .;;?. 't2Fx{�.�'"' ' ( 65 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 L) LIGHTING Results of Operations DETAIL EXPENDITURES AND OTHER USES STREET LIGHTING-CONTR EXPEND 12,616 SL51824 14 284 :�:- r^-...-- •• :aG:"ti^ -r- ..�,r* ... yy Y,.. c :•r.t'•...., . . r :.ra- "'a u••. •r x r•Y;::i- :i.... •"r-r,. . ��.rr:.:• ,f• s: val.; .x.."....r rsr:,�+. y.. •�'. •,r,•,.•::r s. a. -..x v-S. ..xr�.s 3r x• rx.". . y. r �r•.:�. xmb^ ' Y ia.4611 a''7 •;suSi•'x.xxa.s.:f: 7.uxv.:x£7.M"w� ZR'iu'w.u":�a '.s'. •"a• ski :;.;." e''t.��•t a•.:§-t,rl. � R�" , E�s•Y�sxs�. .._..,",.... +h........" ir�„s_•u', c?` `�^�'P•�'..a."_. :�•Fx� a t4'���< ...,....,.. ,.....,. ."...:x.. .....:rx:x:ra f @r';•°s:^a^�'.a.....•-^:�fx^:r.:r:•�.r,-s •s:• .a::..- �: ......""."... ..._...."...................."..."_.....ea.. — • "•--x�:c::.:...:��.". -fie " ... .� ....x.... "............" '1 t ZT::S H S7 5�" f "rt1"', :.• A v'.... C.. wrY:..'.' .1Y r'...ye.� .x �.. .� �".xr.•r"-a r:.xe f T':.1T3.ea.-�r.4. �f.. •:r•t u"eyx : ru x�:.e:::l•;�-r.Fr....�. "�xr• saaagt 3....' .•-'.... � .:.:��'..r..ay. J 66 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ,,) LIGHTING Results of Operations �+ cgp(}E VM-'-.. '"-t': ash-- w; ,at . ."""i7-A fp .,, ,»...,.;, {ti9` V Wyy� (] '�'- !?i� g+es rr7�= �_- -�.. -""'�.-i --',.�- -.sir .. Y'�n.rfs+���'-_ •-_ _�� - �K ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 6,740 SL8021 2,888 PRIOR PERIOD ADJ-INCREASE IN FUND EQUITY 0 SL8012 • PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 3,343 SL8015 RESTATED FUND EQUITY-BEG OF YEAR 3,397 SL8022 2,888 ADD-REVENUES AND OTHER SOURCES 12,107 11,950 DEDUCT-EXPENDITURES AND OTHER USES 12,616 14,284 FUND EQUITY-END OF YEAR 2,888 SL8029 554 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. I � l 67 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 )„ LIGHTING Summary of Final Budget as Modified tiliatreficiiaMtiMitarsair4MMIS4=4-Z-iiiWFWAKE-ii-fg-F4:EAttAiPtiatiikeArciftsiNtitrw5i-x- 1100 ESTIMATED REVENUES AND OTHER SOURCES EST REV-REAL PROPERTY TAXES 11,805 SL1049M 11,759 EST REV-USE OF MONEY AND PROPERTY 365 SL2499M .-7=37.7..A7t4rriA. ESTIMATED OTHER SOURCES APPROPRIATED FUND BALANCE 2 620 SL599M 1 541 . ".4•:.'"VATA 2=VIS.A. r ;Ain"F;I3TITI Fa iltiteat7:4TPAr!f i:71;7:47. 7';Z;3;1;1'i:41".'.. ..YEkg".:• Y+X.W..ATZ*r "'YZAE:t": 44:17 1 r r 68 TOWN OF ITHACA - ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 L) LIGHTING Summary of Final Budget as Modified APPROPRIATIONS APP-TRANSPORTATION 14,790 SL5999M 13 300 �.Y���*"�. T.=C^'. of y.:x.:�?:•:'rF.��:�::t::.M.7 T. r• :r...•xm. . r• LFr' a ;75..2F.F. "hs• r•.sr•�.a. -r- z"z� . ,. . ...w .. , ^ �. �_ max .M: s z � �t�:: �� m ....^ W w^d i �.ffRw ^._.....^......^.......r.�::...^.:..4�:..::.: 'Y'...u._^.z.....' _^.. ..: •ax��..H4;4 ^ s.;Yv.•-•_�s�:.�a�:::� . ..... .._ �] .ram � e..�4 x:2a @ F 1."is::.�::�•:•��...........^......................._..........,........Wzs�:a�:;:. ..r...;..�.._•r :.r a�.:�:. .....-.:tip.%:%��er-.��:•:'�s-r-y� Y.pJ... h.....��. .�?53��:?ems. ...................... N.......... ... •. .......................� •^�.�..^ ^.^;�4_• 69 ( TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 -) DEBT SERVICE Balance Sheet Weep.-. C 4 wti isv any wsy":.; r .;m.., .sw ss 3+�;.Iq- _ ...— �S, . _.., � � ors Mg ASSETS CASH V200 CASH IN TIME DEPOSITS 5 209 V201 _ 7 536 .;may........ .�....................�... nr"•r,......W..... ......e...... ... mxf,:.� .. .... .� .. .�.... ... ..... =zf'A w..^ ::XA Yxxw?��vmb:;r::.• enr�ivatvmx xc.:ra,.••:v�;:ucxcYs :Ytx:�.:.�:sr):w �"xM"'�" vxrn::'xs••':h'• ma's'�� ��n.rx,. �r�..• ^�'iiv:.. �ia5''�. ��i'�s'q�'�f'�c:s'� ..r..._....................a�wi§Yd................... ... s�x'xx� f� ..:xaatn r^• �:• :7ti:o �:. ��"S'�n:.:e�?. rn�iv�i`' . m z • N`w.t.t..\...:I.vilt•w..{.t.Nw whtt M.ttvw M.vN! wl...\'.M.:YN. • • • •y.w1W.twnW { 70 • 1 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 ') DEBT SERVICE Balance Sheet • LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE V600 . .om;w.. .-........V �LL�t.^Y......�.ter..-......:Y:::.:::Y:.':::r.�".w�Y:.";:,'G:•1.Y:.'.'x...•�.;.....Y....:..••.:�•'�:r.:t:':Y'........�.............^.".Yr'G�.�:.:"...:::::�..... ���...........................-......:?tea Y......-..-..:.. ..., r, .�.:.F .._.�.'ya .. a�:�..................... .. ......;.:::r.:s.:.:Yi3•x:::':�h:•ex..`•;;.s:Ys�:�:;.:�•�: �w.re•..:'x.w.�.d;�.�....^iC�x«�r�•^�:.Yr...�-�.Y•:Yxre.:�i Wz���:.�;;.:r,;.....:�..�.a"... ...."a-............ '.-... ...-w...:T.... -5...�:.....�.;C�^•'^^J.�..........^^��..:::x.•:'Yx�..........B:.tY.;.y......Y.l:• xr.Y:o.'.'G2...t.......i......................:. ...�......'�:'x�:r VY.Y.:Y.:......x:.:....5. ,.. _.,.... :•,�`q..sue" . �`-�'sv',:;x�m'�^aY:ti Yra^f•;,�.;rr. ..c�x-`�.v:Yk..rers��x•:sxx�sr,�..Jx+a. .s-�^'-,rY 'P�.g�:z,:r^:::a:r� rr�ti�:..:r�s e::��r.Y:• '::.r.�.T...... ":2::a!{:ltW .. .t �i . T. ................. :.r.r' •......... a.F Y ye 5. ��5.-n � t.YeS1r;,......^...�x.^..G:`:8.;:t�...::.�...�::^^':'.^.::�..Y:l.'.�R.-:..��Sir. ... .........x:A:t':... ..�.........f.YY:.Yr,:.`d':.Y:::M1.:tY:h;��......A....:^`1....i�h•�..;st::^ �cY.;;t., ....r...- .�.r . :7:Wm.,a•...,....�Yx�..-.,:•�^:rar.•s�....-.. ....^x.;,r. ..a........sx^•�:�:rct::r:�••:�.a �...r•-•-�r�•r::-•::r:xe:x ,^fir s:�.. `rs.::�-�.^..�i:� :^ i.. FUND EQUITY FUND BALANCE-RESERVED FOR BONDED DEBT 5 209 V884 7,536 tMYL4/[Mi-h353htN6H#llK�,-ASY- W,AYUri:WAvwercher tt't/...�/ KhtltINMCSYht!,AY' {vE,SEN YhYt��_ 5�`L UNRESERVED FUND BALANCE UNAPPROPRIATED V911 f�..... �... w i. •aj W�' ..� R".T ...�: � .Y. .l.:::'.Y:.:...w.WY. 1. � o.......tt::.C' ^".y:"^......:::^.,.'rx.•.... Y:�..';:'::'L::':.y-...�R:.: s� t l^z V i, 1 n Y 'e"•.; 7,c j r r I'`'r. v.. �••r .`x•:s^a^�^.'k".:{•sv �;�, �..i�"Y '1 Y^rr� "t i.�._r�..�._°t xj��.P."L�-'�.4t3 � ra =". _t�.e• •v r.�. ��e � ,��M^�, .a �` �.. ^- ........ . ..... ' ...�..�:.:� '- - .'rt,,...w..,..a:•n.'nv.v..../....�..n»v.w�wims,•,.v..m.wvr - ... _ _ .. ...-.-...sr:......;;�r.....�;.....r..Y,......�.....;;.�....^�............ _.�......^ �:.Ws::cr_..r.:•x.:.... ^rs.^a::ri::....1e•^•.:.Yr• •^�-rraa:c�•s�� .:r:.� x;-•^. titi ��.�Y•.a7�g� �•>•v, ti'•e �£y �'. ..�j R,A,'�p .7�u•�:..•-:rxx�".•y.�r�"zE:�::srsxr:�:r:��•;�.;. ;s�.itS'-e•,:•,.��....x;.yr�..�a:�...,. a .r'F�fs '1��'f�••.=•.•.s�;...„'.. � e a;.'N'3�t t�:e...'�i.�;�4.l sq.4�y'x'� �;.�-3�E�..�•�.�"�.S K�� 'n4��'�5,...�.::ii�Y:�xr.�.�•:.xrs,er.•�:..^a.r :xr.�`�'w�.=':.�.:-.•a•�.�^._. _.a.,_^ W •a:s•:YsxY?�'�-,.-^�:.........�•�. 'x�a,.• „_, a.. 71 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 DEBT SERVICE Results of Operations DETAIL REVENUES AND OTHER SOURCES INTEREST AND EARNINGS 193 V2401 2,056 . -.. �............... ... J::x9:YZ'::::.'.Y.:`^..`::::...............C�••�•:.°w:.=•:xil.••q:2...... .ij� ��•p � � � ...•.o.•.t'e.:�W'•':•.^����'.�:'.��..'.��..'."'�'�'(i..•.Z.'.':"...':.�W.�..r4�_Y�Z�'.'Z�:M'..'���:�••m ""-�P:'.Y:."w�.�"'�:�.�..'x.m:..... �Ly.{ (i�,���.: �.'..�A�,( 'x..C:A.�Y.Y::............... .. '� S ... .. ... �.�:::•:.Y.,Y:�::S.n:2:.'.... �....iif.�lSr:......�}...L.2 xS..Z.`...t.::..,....�.....�.iw....:5.���:5.�.....�..Y..�L'.o`:: YS'.'::.Z:':.'..Z:::6::LY....................Y::....Y.::'X:^:r:o:.:Y:.'.N:.`:e�.":::�.YS ....':::5:::^..':2.•.Y::x`:��:r~Y:.`Y.':::'�.Y.'S'...:�.�:�.....,....... nr ... .... ..R"Y... .*Xt �. .....,...•. ..• __.--4TIZ..:'Yx .::`J2S.Z::YuYftx;::"::ZY.6".Y2ZITL'.VA.".,..'..�-.. SC yr &°iS� ', vE'•�Eltl "u:_:r. a : ::::: r:•Yx:'; ... .....t�n^::.�" Ws;" ^iss ..4�;::r ti=• =�eiy?W:si : ... . q - - 'a:.Y.: Y �::• rs"'' :a, OTHER SOURCES INTERFUND TRANSFERS 0 V5031 1018 400 e�•crx a� r m'nvxtnr r -rct.}s -h... .... .., p�c..r�.0 x�ar .,rtauarrn'rtrem .... vw�'r.��+w... .. ,.. ;:� •t . ?t. £' �. r>: 3 r f t .•fY�.x••�' cFfi t�'.Y� .• -.x:2x -��.:a r y, t� •�"E: a.e%`. ' ..'I . .. .�rk..........1...... .E...�._... s..sx r..,.....,. ..a.: m� •'Y._s.::x.. ..........a.m...s:..'ax 4'- . xr.'�•'^'�.:., � •�'� ...'ae.m. 'rx•' • ::��.... A8 VA `'-' '":CYr."'II.t - -,.a- ........,_.r..Y,_,y��:t,'ts.'.•.'x'^:S Yam. Z�`W'Y_L:::':.,.... t �.w�m Y'Y:.'.:':x:YxY..Y �.::y' ,ti`S 2�.� �' "�Y.•�r�aY:wfa%�Y:.:s:ca•`xt...• .r Y' x.:.•"xir:. rx reY..�.E .• nss,:...,... :xa'a";Ws::.sx'x`'h.::•�xri`iCY.�i�iS:a ��..� d:.i�. ,. ....':r...Y."..^:.i^2:Y.Y.YttbY..Y�::�..:Y.'.'^..xY. �.�...........:.^.::�.Y.:..:.L...:.........5..................x:^.::�:o'..YZ:'xYLY:x: L[ "4U/tIF)21�5'fL'1dLY,.....i_ _ -.n3"w+ate_:e`M.wn+.,v. +....Nxtxhww�r..tvh.���h a - 72 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 r) DEBT SERVICE Results of Operations FISCAL AGENTS FEES CONTR EXPEND 0 V13804_ 1 800 -� ram:._. __ .. .�_^. --- ^ -�_ .. _ _ _.,^ Jl �.. �..'a'•.'••� .......e.:.:':. ...,..w......may"..^J:........................_........ ....._........_...... •.Y•..e•.•'.�5:.:�^"�.^.•x•����^•].�..x::::^"_.S:Y,� ,�J""�:. '' �kc• �ipaimis. x^ ,� ...,..� ..rce's:Yi.' .rsq:_....'•':•r.-:Y :�i :: :..=. �:}a::::W "c::w::::s�:-: '' 'vw o b'at•�•.•"•• ••�Za � _•'- :'e 5 � =:J� m?; :• :x�:Jec��� a, ' ���;�'�:as .:.s.�. ,.T•�E•••.�i•-'^:r:•- .3�sx •'r�..rx:3:�.s;,�.. �rx.:=::�•��• re;ir•�: �_:a� gJ��p+, �{ a ��{ �,,�s. •s•:�t.:x-• �•Ys.:.. mzs..:s-�{x?:n �x:.:Wrr-�._ �'.a• ���::.•?:w'�'xxsxs:x -�;� ••. F,. o "41kilai lI'=:1 "..AQ'.1�.7. 0kE.s."' _.... •a:eEst� i '�..-...:rr• ;•.rxxs::•:r'�^ •'��. ........ ... :..-......,........,.-......_.�'�atiis:.., rx... ... "' ��Ate: DEBT PRINCIPAL SERIAL BONDS 0 V97106 589 376 s:...: - ,......_.W...... ..._:: W >r• .�:x� . .::Y:Yr:• x::. .�r.•:.�::.:..:^:o-.:.:�Y............. ..W.r ;x4Yr:o�:•. ..^xra:L t.�••,:x:..,Y::::.....�. -........ ?.7 x:^......,�. £ : ,..�^..^.,:::' v::iil:.:a•^:^V xx r;..`•rSrr:�:o:f"o:ter.:::.. � e .... .. �J..,.7 ::••.--�� a'�:r.�a r �'i :3 ��. ,::e:;.-._...:xxa:zr ;i �% :rw;,,;i:J ':}°::,.. .. _ .x�a:r.Y:;xt....:. •-x:.,.. •r: ::m....,-=z:�a-A ifY.•:7—.1..n:tt,- :.. � L.L!'. ....��. .J .. C.....:.:.,."„^ .YS. ..,... ....f�'G�:Y:.•..`:•' :.Y-�.,.....•`.C'.'^µ},F'.�Y:45C.,, _.� S...Y:::., ._. '.-..:':�;X„'.:AS:,., -.,,.,a.CE._..'L' A+3 DEBT INTEREST SERIAL BONDS 0 V97107 426953 Wit- u.�+,ta= xV .} uw,.:...w. z cra�:.Y• s.a,i..y,x .'�cx:J:.Y,::.t.{;$:j: s 1.x:xr tt1. :..tax sp.°: .:..�,;rr�::rr,.a:rsa:• E' � L." ....:^.5�..............r ,....e.,......,.,.....�,�.:..�•,.�.,.,.�_.•�:o^, � ..^.-•.'x.. .•.'J. :Y:�l. ....rr..i' �1i,..x •M1a..y .eFb ... ............_.........-.. .,..._.... .,-., �S:^^..^.S:S....-....L:_^................ 1�.�..:"W......::VY WC':.'..��..•l.�o.......�... •.b� ..:�......:.,.. ....._... ..rS:a:..x:J:•:�.Y:YLY.,ram......-x,.:.x::..�..,5........7:0..:.:........ .,o. ��YYS:....,:Y.':?_�...Y..::'S:l1J:!•:r..':.Y......,^x.,'o„ ......... ...:::5`::..5",�..... ..:5... • z.y.9 ..'A.rSx._...J.S,FS?: _x.:e.%JAL::..„...i:^.l�:r,:'::tlA' •'XsJAY.1:CY_^x., S:YYJr..V..V1W ore.,tl o:d•_`La{•V.W. A:• F'g ...��^��....4 R•:..-.�.�@ �. �...�`ya..r..•'Yx.x�..... •r^�svK�•`•rJ.•" a's.:•`.'.J•i. �.".e::}::::•::�-rs:.Y:xxx......................xx: {���::: ::::.......�a....•aY,x.:.:,:xx�Y:.;:xrx:...^:xL�'s�"C•��..���-��^,.., �:. DETAIL EXPENDITURES AND OTHER USES TRANSFERS-OTHER FUNDS 0 V99019 _ .:�x.. �w��r.- :__.. • .;rs�. . � V ;x -W—: .;:.rW �.:::.s :,::~ :Ww--.,•� W ::� :M �:�z� zm o : = c eda�t•• vc-ma' ::.� yy7� s+h'J^:.. - sh.� •-W..r. .-...._.. .........s...-... -�. .... `5�. _.,.....z_: ...............o..........�z:...,.....,..................,._..,..o........v...................,.......... rr..._.,.,..............Yx•-" .......-.^..._.........,...o..,....�........,.:�4sc •x• • ••••••... -.i-e•-• .✓s::n:`.a"rm��-W.n:r.:rx.•• :xr;:sen:•e:vsw •a• ;Ja:e :re.. •-' •::s :�a• �W•^ ::•-wra:`r••--•aw •^xiwrr:.� �.y'xs ._�: S = o. ............�........ ...a.....,,••^.....-........................,.:ram:°;r,•vsv?r:....�r ;r_•_am,,�,.;......-.. .1. :.-4P- ::Y.7,:4:24. .. :-•x.`.....,.....0.w-.:..:•;:.:s=• x....:Y::s? ,s,0f1,7 ....:........;a• . K.;.: •7 4.i:-�74:4•4:., fiW,:Via; rt, �:xJ:�...:.:_�:Y:�❖7i��..sx•� .x:?:r:x:.x.•r.�v•e•K.�.'..••+•••'� �z�ieS'.-��..^i}.:�rcxS'�..�.�s�e�Y:..o.:m�.i�:•:ti•:is•�Ya••- ..� ?::�..::..,_.......�ar-ro....x.a.• r 73 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 /DEBT SERVICE Results of Operations rgdRjraitaiErt*g,'Igkd4WV?*gWktfMitiaNWZ4-kfi-itF4f:-NtiWTNt-WgtTgifiaaOTMij_s*i-g-itfM ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 5,016 V8021 5,209 PRIOR PERIOD ADJ.-INCREASE IN FUND EQUITY 0 V8012 PRIOR PERIOD ADJ-DECREASE IN FUND EQUITY 0 V8015 RESTATED FUND EQUITY-BEG OF YEAR 5,016 V8022 5,209 ADD-REVENUES AND OTHER SOURCES 193 1,020,456 DEDUCT-EXPENDITURES AND OTHER USES 0 1,018,129 FUND EQUITY-END OF YEAR 5,209 V8029 7,536 Total Fund Equity inclUdes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior years accounting error should be reported as a prior period adjustment. 74 • TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 I)CAPITAL PROJECTS Balance Sheet - CASH H200 CASH IN TIME DEPOSITS H201 1 ".S Y�• " 9'��^ 5^`3 - 714,29: 4 nu =7,tW . .s . Sy • •- SL• .^: - •w" �.- :5.1.. 174.r .l ;r--A -..47S..rxtr•.: .4.r• =" :: =_,INVESTMENTS IN REPURCHASE AGREEMENTS H451 R3,","= x i=:.. x-.;.,..: •-�.e.Y�' �.`r'•;; - •s 's.... r"r•..��r ..'"i. �,e.,� ., 'se"„" ,• :. r`•.�• .".. v � ► -e. k �ei�"�.'"..�-..,-. .:..sue •.`r"�"�. :� xs•^_ti:-• -•�srt��r�r.." ' ••�':-:a�.•zc••� ACCOUNTS RECEIVABLE H380 .N 4.:1....L ^"•l.31�..wMIAN='�' .'Y.�4MM .S. .Yr.^`�•..4V:P.A :- •CPY•.•iexeY..TL:.•,...wwr.4..S. ..f.` Twor•hi t: :3J_... ` x'N' z e a 7 =A4m?,I l.a4t:v '4ty� : =^` '` �...... .�� "rr - .. .,•.•• e '...::fie• rr s _^4`r•�....r �•.rs'�a .., . '. rr..a�........:er ...._.�-- .m....u�..:` aid� _ • :;•:.n..•.x......zxs .a s..a•..•re.x.•.a::•ry..._.y"..�;:r.zr.xi�. `ate•- �.....•��::r •..`�� ..rs."�.�:�. DUE FROM OTHER FUNDS H391 _ .�.- �• r _ - - .--mot= �L .. wciRdrzw,tr��5�€��`+ A•r.;�....... ..... .....“.4.,:..�::`��•...s:�g�N-.a.s::.:?,�"'m. �"+^;,�:^'..o..�.......... ...�.•:�. -..-.e:"�r,... ,�rs:�:�.�.......,o:4�y;.., CASH SPECIAL RESERVES 1,871,192 H230 327 CASH IN TIME DEPOSITS SPEC RES H231 257 000 i'igi Lei '• ..^..r• a..r ... �.....,s •-�..f::� •rer.� .,-. ,� �r�z^`-•s. rm-• v•�••-•= .....asc�•x.:a R' ; "'"e��'#'�r'�z� wi +:a r ..._�...%•..•.'rr� �.a^'=.N?, ^•.�z .�r=•>r: u.r'rr o t.,� • �. „., a�Sal �.. " .a...•�`�- ....,..- .. �.�•�.:.--...,.._.' .� -,. '.: .-,.'.�::��:� ....-�'s��•�="i�rel'.l?'.�. c `°rxs m�c,.. .sz. .•.•• �:�;;..Y .rs�sx•:r.� y. P -- �.....-.... ..- .- `•�y�3rrxi�:e`s�s E+F: :�a s`- �a�" 75 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 'CAPITAL PROJECTS Balance Sheet -gft.W.7,10-kicKiXttgriaz=".744-7.mu_Kwimi,7,57, mittierz.m-buvo,- -mulaysmufwgek5ffmmrilti2Utwi LIABILITIES AND FUND EQUITY ACCOUNTS PAYABLE H600 BOND ANTICIPATION NOTES PAYABLE H626 ..... • WrWerrn,S.,-(114,4•44e. Nr.rAg•ti •..17A, WWg_flgg , RESERVE FOR ENCUMBRANCES H821 37 732 FUND EQUITY CAPITAL RESERVE 1 871 192 H878 257 327 UNRESERVED FUND BALANCE UNAPPROPRIATED H911 1 676,562 ura:TIV-41.11:M4k:gt 140 - -•- z 7,1 iij.".".%a.4-r VFALZERF4e7"-'.+X..:4 • • 76 - TOWN OF ITHACA - ' .. ANNUAL UPDATE DOCUMENT- • For The Fiscal Year Ended 1998 . ` .I)CAPITAL PROJECTS - • Results of Operations - - . - - - DETAIL REVENUES AND OTHER SOURCES • . • • INTEREST AND EARNINGS 92 631 H2401 100 135 a x?a. :. ivi _...^ � � n �.� � �. � 1�,-..�7rr. -*7 �r rYr _•�-... x^ ,c••• d^r. �, s•�tBr T' •W;xr,..:.._.....�r;..rrs:•••m _ �, ::.'.Y s."".......:............ ^ r^...Ar ��' 4° � ..9.l.ip 4..1 Cd ...se.pR N�� '*. , 1 UNCLASSIFIED0 H2770 SPECIFY, 4E.,i......r.N.:•.:te_.:...^..^....•.•��.:.Yr.^.••R:`..,?,1..in., .Y^.::�........mmed.r.e.....r^.7...v.-".....%.mi.M^..."..arr.v....'.'�'4.^..Y::`L .v.,77.......�..: ^Yx ..:......:.... -....• c.., ... .".. 7 •;2, x^ .:4"? rwna ram'i emu.:::,-:€".^s• :.••Yra-•a•"...-.:m ."..v""•....••:- ..;. 0.iVi •7e7".l.-..•^ s{;`--•�s' .a<.3..�.t":•w ....". .'..............�'„�w s..::w.r. es;_"' Y;:.," r .• m-�rt :Y�,. �..• '•--i?.sx:_'� rs�•^[3sl��S:A.'.'-5i' a.�s.:�.'�.•� 6\:^.e��.sxxY.:•r•xsp: _.. �• :Yn•ii:rr:.:Wy'1�srrsYd•Fs : n:•:i:rrs•:atii•.v�� •r fn• '.l`g ._Z_d!'/ S -"r+i3T9 .-E":"k ib••^7�kgitia'Sffi2lA-•".•"4:•E:4'.E"-i..,4RF�R7:•:•:• 3i.� W4H i.7.i}3_.'".'"'r g5.r 24 Ti.44 Pa•'IFS;tr":'i,"•••::::Y+tM1a Elt7: 1"'''"^d%","'I:.'r;1 .. ...". ......•+. .....".. .....s•• a .aea... :cr�r •xss;sY w 3 r.> .." ^,,,...... .r.�s...,�..,..r. ... .:...., Y.r,:^e-.... 4..:........ s::.._...""�::rW.n:•a."..^....Yr,:.^...,". `'t.._.._�s�,.••Y.-".... -•� ....x.x rr- .. s::...��...��` OTHER SOURCES - INTERFUND TRANSFERS _ - 216 803 H5031 1 780 000 ..xP 2 :q:n;1 Zg.r..4.l'"u;1"5•-aaau� "�•'.i..:.sA..t.,..-..,^ .,..•.:r..:h7,:..;.. .... .... ."_ ." ..r.." 3:..^ ".^� ,."�r. � .ter. . . _^._...:......s: ^^.." .......x�..;:5:a:.v:'..x:a5:i..:.� � u:;;:.....:sx•�;:;�;N:Y.�:Yv.. ::^r•^•_e.y.• ; � wn�i � .......^.. —".�".". .".�". ^•s -" m.:Y:;o;•..^• a._re YSY•:...... -• ... ... i ,.:��;i ...'�r'� I..:1?: .c.........-.R.f:....-..._..-�..."....o.........Y:.............-.:CY:ri.....................^.. Yam" .:... x.•.....E�:�� ...._�....:1......_.:�:i�Y:�... ........ ... S ...�3.- BANS REDEEMED FROM APPROPRIATIONS" • 172 000 H5731 ' ,..". r.;q_Fs 3...Q_....,y....�.r.'a zti ;rr_..;.• .v:..''•.:•:............"s"sY,;--�..:x•W..........s.•�".. .^...... ".. s..�rsan.z�..... � 53��'�K:...;.. rlt::-s - tst.,.S.F+r.....ai:t^• •F^r (££i..sa`:s..^.......^........ra^sr....:...: •::...^•.:.Y:x. - :va`( ies..;;.s:•irx;:e..�..;.� -...-c -......:.x.aa.::� �....r.::..:..::•: rN ....._ •r.:.::Y:Ya:;v.,::"•:"r:..:..: .^..... '' "a.n..:^e:.^�:s•.Y:•s•��:�:-saz,• ..^...•�is Yvas._..Y,ci;.;te.n¢v.„5:7: ..:....Fv.;s^vs..r.r:xo-asx::a"::.y. . •er:x.:xf....v.x.x. r:,v •r:r..•r rr:-re5 ?.:_".•MYMr.:"_:,: i..._�5: :::•a:4,4Y.y�py: nYr s:::vs:Y:�s ::aro:::.�s' i ".•.a � f1. a.a ..;n•�+. .�.:.: �eL� . "�.""s..Y.:.;"_ ..."s^ .Y...�.�^"74.8•^.A41:x..".x .° .:. r^, 4^^Y;::r:x" ......"..ss.�.."{ *y�-.. . ,•.:yax.�:.�::^c:�xrsQ:?::;.�."i."."�",."-: .k d^ • •ygfT ..Y L r a •.,.4 ::•a• tw:x.'7,r'y».Vx'^ ....X. V.M. . x. " ..:Y•:Y{.Y•§=.^• ti"'=Yj'"" Y V 5^.-^1..=.?:•: "r%;...x Y• :3 $ Fi .fR.:i� a F-.. ta.nB.... ''�t ......`Fair'$: 3 K ...1ate. 4'+ 4. . :a.s..syatva:,ava • r'.,.:z:i::z: • .em cp w x,.ewsv...= ".2:4:s....:^r�sit5a ..a3<a-i:' yt`as". J - - • , l • 77 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 CAPITAL PROJECTS Results of Operations DETAIL EXPENDITURES AND OTHER USES ENGINEER-EQUIP &CAP OUTLAY 4 233 H14402 79,706 ..,, ,th,vz6V.Ixtrethkearfrr=a-IxtYltr,rdiv-cr. 2.11ft TRANSFERS CAPITAL PROJECTS FUND 0 H99509 1 700 000 M.17, 7:7 ..w-t7Zrr.,:E:-ff.izt" :TAIRW-feitwr:7_5-0-0.0 - - fid5= = • • _ Aar:, _ - 1" ALT • - 78 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 CAPITAL PROJECTS Results of Operations • re,t<g= 8 igtiK F.Krk. ,_-- �. ; N VT4;.- t92J/" ANALYSIS OF CHANGES IN FUND EQUITY FUND EQUITY-BEGINNING OF YEAR 1,393,991 H8021 1,871,192 PRIOR PERIOD ADJ.-INCREASE IN FUND EQUITY 0 H8012 PRIOR PERIOD ADJ -DECREASE IN FUND EQUITY - 0 H8015 RESTATED FUND EQUITY-BEG OF YEAR 1,393,991 H8022 1,871,192 ADD-REVENUES AND OTHER SOURCES 481,434 1,880,135 DEDUCT-EXPENDITURES AND OTHER USES 4,233 1,779,706 FUND EQUITY-END OF YEAR 1,871,192 H8029 1,971,621 Total Fund Equity includes reserved and unreserved fund balance in governmental funds, or retained earnings or fund equity for proprietary funds. Adjustments to beginning fund equity resulting from a correction of a prior year's accounting error should be reported as a prior period adjustment. ' , • • 79 , - - TOWN OF ITHACA • " ANNUAL UPDATE DOCUMENT _ ' - . . - ' - - For The Fiscal Year Ended=1998 . • ( )AGENCY T . . . • Balance Sheet . • • nu e7 7: `7est"WaVica a ,r -•. - tom, CASH " - 1 372 TA200 12 947 SECURITIES&MORTGAGES - " TA455 • DEFERRED COMP PLAN ASSETS TA460 r= :S�e�_.tx.r...t..... ea�.......... .--....... . ":..r... ..... ....: `...... =........ •..':. . :r:sx.-".r::^, :.:......�u a�ii' :z'.r^'a^t�•.^•ris ^u:-ui=.x.. ..... .. �.�7'ct��xa�si'.Gr^.•->.�.iLl'L�.a;�w_:•art•::y..............^.-"....^: ......... ....^.ti••:..�^•-�s-.;r.:^;.:.,...^:".r....."". -.:..�::�y.r.'i..•.^:.......s ..::s:wo:.,:.xr.„••r•••�-•^siasx.......".,^••u.::•:..:��.{:•:'i:..i• DUE FROM-OTHER FUNDS 20 605 TA391 ::''" g :_ rie,tl.Fe . c:.•=.7 .: D�.^.h,x,..*:s-:_::.:::ev:s::.E•y::s:•:-ar:�e, ,,.i a:i:�:� :::.ir;;}a--:•:.:r :a a,L,a; .. ..-�a.; .. tr .., ...^_.^....-...^.. - ..,"_",... "_....- ::arm 4 " _..s.,.:_ axe ._..,acx em:_ � .- ..,. ;. _.:YVi:........ :sa:u.,o�x_,..,....._._.-�.�:.£.a..sYz:::.?.ate.,.^c x:.^.s.�::.•x.:•�.....-..-� x::::-•:.:�..W,,....""........x.•��:-:::r:a:4r.•o.••.sue:: �-.x.�Y.•::y::V•..a.....�a..r..••_a:-.. ,.......".................... ' CASH-SPECIAL RESERVES • • TA230' . " 1 :"�' x .,. i a^e: •::..-...._"•.....-..... �-,......,..........�•. x,'a-. asv ...""^...•^ -a� • s + iisa^a ..sa te � x � s?i^ • 14 ^ 41.F.��• _. 1"�0s�� .T.1 n ass:41 ie:r._,,,,vix,..,,iu�..r.._...-"_.." .." .�..t .x.- !".. •4.e.n;�Y,vi :ikx.P � ,r:r.. x 4r• kx,"..i. ?•3^ :::�:.=.a---r::s ., OTHER ASSETS . TA489 - ...e....s.r.:aa,^.:.u.x:..:r.:xcaY"-an^a.^- -..:....:...^.,..^ :•ua:•r-x:a•Y• -.::.xs-.......".xssi.=cr,Ya-ss..:..-s: - .. S•!it' •�Y..r';•'£ra••-V;-i:•$. ::?:•m•::,y�?�e vure�ux.YW...:x.:•sxaY.•urrye:c::ux.�YsraY:urr,:csfa�,x :;::uxaY:::-ram-sr:raitr.:.w.xx•7••.:•,+.•�;aso.•r'. .+::: x.:xe:;: •r=.H-`txr.•+::;ss-.Y: 'r',.1r s°- �.�"+1:---4 Yw•:;. I:rsrr, 'fie"x^^ a-•• ?: ':•."•i.� •i tin' is :; :;'"• tr i i"s,a�x:...-, ur=3•xY0 L' A..•. .5`a_....^ .• .. ..-...G................. .................�:�.Y:.-:.Y.:....'� ..,....,• .-... ... ....... ...........J..Y, ""`•^ ..Y-a...� ...,.-.. �,.,-f.'Y.Y.:.t}:Y•.,'Y^ �- t�'�:.".^.•.�n.,... ^�J... (1), u . . r r l - 80 . - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 • )AGENCY Balance Sheet • rim, uu � N B r- � �gii43 LIABILITIES AND FUND EQUITY DUE TO OTHER FUNDS TA630 ssa�����}��B �;s�9��. � rde.�•i:���� t,?^���:... _o•:_•_^:�:•:w•••:.u.�.a..�.�. -..••.• ^._^.��.,.'x.........._...... ....... _t.,•r�F. •^. ................ .....^_^.r.. ._..,^...�.....::.r. ._.......::..:::r.::.•s:�s:.:•�sx�._.........s: -� ...� .:......._..Y.1� { ...�....^......:,�•a:;::ds�::_-:x ...._.^ a..xe.. . .....-,:�. CONSOLIDATED PAYROLL 5 TA10 5 DISABILITY INSURANCE - 560 TA19 564 GROUP INSURANCE -48 TA20 12,353 GUARANTY&BID DEPOSITS 21 460 TA30 - 25 ..r3 "•s'7 e'^"� - •,:�.r,`: :�,•T-•w't - :::::•.,::F.:•:JYT.?rz'm�at..�•...• e•,y••rr•rm•x•••r tip•: r-"'hi:;"-r:g a•r f.•r••c..-. s..s.•.••-•r�.ti^::i:� P o'[y^� • 81 3 .. �:�s.._..r:�w�. x x...�l.•.,.x�:;:���rc::ex::�r. ..._^.... .^.....,�s.s- e..a �.-.....�asxs.:._....^xrs:+�: ......s.. �.....^.......^ _ - - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL FIXED ASSETS Balance Sheet _44, 4. .T_ ASSETS LAND 118,849 K101 118,849 BUILDINGS - 410,674 K102 410,674 IMPROVEMENTS OTHER THAN BUILDINGS 258,467 K103 258,467 MACHINERY&EQUIPMENT - 2,011,920 K104 2,360,723 CONSTRUCTION WORK IN PROGRESS K105 11 857 �`: '�'"'..'.-_r���.�..- s y......- .Y�. r day .. _......� .% .— �. x v z k ••••'z� m��.�s. 4f'� mfi3 : •xa 1- ri o, e"f .��3_',Fs,�:xi; haws .a, sgr..•s su,a� - .� x: a'{ si ra••�s.^.w`7ii gro•..-.ti:.tr-�•cr Ys•�•.` :�- ss ss s�ii .xx �.� `..�5�• --.�o �•.�..i—_:•n -ra�.,.:.�..�.................._.....,.....,.m.,.....-�a::.�:�.W�.:.�i;a�•,�.:r:,o.c.:....��..............?r.:- .�••::�r.- .:�W:. ...r.� �.:.�... �+:.:.... te, .....o...�. ........ ...... .......iZ.�rs'—.�, �s�'�..rr�Wsr�m..... .a 1.41'4?..��'r�"?" 5.vs...,. ._ � � • y , • • l , 82 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 GENERAL FIXED ASSETS Balance Sheet �,f .3 �..,;�:. " �'�'�� ,�.� •, 'x � .3� i?al VS.�i.� s a-4-a.�.m l+x.+✓.�'+. INVEST GENERAL FXD ASSETS-CURRENT APP 3F 348,740 K152 381,573 INVEST GENERAL FXD ASSETS-GIFTS K153 INVEST GENERAL FXD ASSETS-OTHER 2 451 170 K158 2 778 997 'a ss'..Mj,'r�.+`'�'�n.',,"l'M NEWS."iTTEEMF x 5 ^..ah ,,,F'3 W. ..• '' '''''''''' .s's Lcr."''''''.r'.....- '.xs ' r''''''•.'''''''' • . k 83 - - TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 1 GENERAL LONG-TERM DEBT Balance Sheet cow '+yet}�}��+'�'�+.kY.,9;,'_.r4"n.'�.4�3.i',�.T�_.'�'.i:. :_"Y.'.ta�:;'_ a7 ASSETS AMTS TO BE PROV FOR LONG-TERM 6,462 991 W125 5 811 426 -, `-:•.^•�:•,+s .,...a..,:x�a.....�..,......:::.:v.�..�.»,Y...»:ox...:;;:ti•••;�_:»»»...:.�:.�... r.�..ii�'_3r.:::•,;...;.•:•Y�r �;�Wszl�-�»s�ts+.... ..,ix'e:i�e::rs:�:�':.cr�T.�r7,... .'r.'%.v," • �:"s).g .,i��,+�r,��z »........ s..:.�:f. •�:�.c �::.:;;» to .ter. ••use r•:d•�.. r 1 �• ...a».+». .a.. 'n'�''.m:a»�'"r;'._�. '9 84 TOWN OF ITHACA ANNUAL UPDATE DOCUMENT For The Fiscal Year Ended 1998 I GENERAL LONG-TERM DEBT Balance Sheet • � Ii{ t ' .-,_ =' ," .. : ,' errY'�.�di.•F'-���'�-; MtKAsi COMPENSATED ABSENCES 21 0 W687 2 80 :��..-........x<-.,;•.�r•:.::•��................ ............ ........ ..rx...�r:�. ...xx..�...e':�.:�rr:-..o.:..:..x..•rr.�•;..;,.... �v ... ......... ...:..v.�:r••y....:=s^^� • �-� +e��• � e�x�i-s�:• .'p •ez�.:.mr{::�.,'.":;:�:::...'::.....�:;....��tiS'.�e^�..:x��;.ex;.r;r;;LLr...;,..:..,.x.�.��: �.r.:���9�ys:•�?^�,;�:r �.-r.3,z ��.."§ •h... �li+c.'1•avu.•..;".::::uv:.'ut.y.:.:�:.. .....3" --�:4-..........mow:... __h.vin.�WAYtFhiYhi..wrlMMth''A..�_�� _ __— DUE TO EMPLOYEES RETIREMENT SYSTEM W637 - . w.,s. - ••- •le# _r ar:-,.••ram=' rxxss•V?.Z xs.. :o.we:.::•:!MW--rury•.:•am.;V.z::..-'•k�r.- ...:.ux.:it s� .s sees;..mrsr.•.:.?..::row• r._ :n..tv,v,w.?f. :Ire ••':1s:�er �I ��m'@r "� i=C.%VI�ae�Y!. .�sa �W r4::�: a-��ss.x . ...�...!?, 4 7 7. .r.�.��...r?.. ••+.s....s..e ...s.,,e�..�..` ....5 a-....."- -r-"-zr„...i:: %:. �.:r: :i'.�.........'•- ••m-a.ro rus..x�..:.._:.m.... ..-..................des ..+:..' ..' BONDS PAYABLE 6 441 912 W628 5 785 624 - '••-��s.�r:ars�:s:y..'..sa:. .x, .:. .......�.G...........s.....••�•t....,_ U......:.sr::a.:.�- r•...:.: ......::..�+' -r. ._.. 5 •A..i.a-6_- ....s '''�..I ''• ...:r::':.'�a.•o.. ..:�.x'X x� .............-..�,..�.•n...�o 4.z:c:Yr.::::.r ...-....r��ry�o..,;te .or•.�: - - 85 TOWN OF ITHACA Statement of Indebtedness For The Fiscal Year Ended 1998 Water and Other Purposes Exempt From Constitutional Debt Limit Bond No. 1 EDPCODE Amount Month and Year of Issue - 9/1/76 Current Interest Rate 6.00000 Outstanding Beginning of Year 2P18671 80,000 Issued During The Fiscal Year (do not include renewals here) 2P18673 0 Paid During The Fiscal Year ' (do not include renewals here) 2P18675 50,000 Outstanding End of the Fiscal Year 2P18677 30,000 Final Maturity Date 3/1/03 Bond No. 2 Month and Year of Issue \ 5/1/83 Current Interest Rate 7.10000 Outstanding Beginning of Year 2P18671 30,000 Issued During The Fiscal Year (do not include renewals here) 2P18673 0 Paid During The Fiscal Year , (do not include renewals here) 2P18675 30,000 Outstanding End of the Fiscal Year 2P18677 0 Final Maturity Date 6/1/98 Bond No. 3 ' onth and Year of Issue 5/15/86 ' -�rrent Interest Rate 6.80000 Outstanding Beginning of Year 2P18671 1,350,000 Issued During The Fiscal Year (do not include renewals here) 2P18673 0 Paid During The Fiscal Year (do not include renewals here) 2P18675 150,000 Outstanding End of the Fiscal Year 2P18677 1,200,000 Final Maturity Date 5/15/06 Bond No. 4 Month and Year of Issue 3/1/89 Current Interest Rate - 7.30000 Outstanding Beginning of Year 2P18671 1,590,000 Issued During The Fiscal Year (do not include renewals here) 2P18673 0 Paid During The Fiscal Year (do not include renewals here) 2P18675 140,000 Outstanding End of the Fiscal Year 2P18677 1,450,000 Final Maturity Date 3/1/08 86 _ TOWN OF ITHACA Statement of Indebtedness - For The Fiscal Year Ended 1998 Water and Other Purposes Exempt-From Constitutional Debt Limit Bond No. 5 Month and Year of Issue _ - -7/15/91 Current Interest Rate 6.62500 Outstanding Beginning of Year - 2P18671 ' - 3,325,000 Issued During The Fiscal Year (do not include renewals here) 2P18673 ' 0 Paid During The Fiscal Year (do not include renewals here) • . 2P18675 - 200,000 . Outstanding End of the Fiscal Year 2P1.8677 3,125,000 Final Maturity Date = "7/15/11 - - , Bond No. 6 - Month and Year of Issue - - 12/30/91 _ Current Interest Rate- - - 6.00000 Outstanding Beginning of Year - 2P18671 22,304 Issued During TheFiscal Year - (do not include renewals here) 2P18673 0 Paid During The Fiscal Year (do not include renewals here) - 2P18675 _ . - 6,466 Outstanding End of the Fiscal Year 2P18677 • 15,838 Final Maturity Date - - 6/1/00 Bond No. 7 - _ , 'onthand Year of Issue . - 1/17/92 - --_lurrent Interest Rate - . 6.00000 Outstanding Beginning of Year - 2P18671 - _ 22,304 Issued During The Fiscal Year - (do not include renewals here) 2P18673 - 0 Paid During The Fiscal Year (do not include renewals here) - 2P18675 6,466 _ Outstanding End of the Fiscal Year 2P18677 - 15,838 Final Maturity Date - 6/1/00 Bond No. 8 Month and Year of Issue - - - 1/13/93 • Current Interest Rate _ . 5.00000 • Outstanding Beginning of Year 2P18671 - 22,304 - Issued During The Fiscal Year - (do not include renewals here) - 2P18673 0 Paid During The Fiscal Year - (do not include renewals here) 2P18675 6,444 Outstanding End of the Fiscal Year ` 2P18677 15,860 Final Maturity Date - - - 6/1/00 87 - TOWN OF ITHACA Statement of Indebtedness For The Fiscal Year Ended 1998 Water and Other Purposes Exempt From Constitutional Debt Limit Total of All Indebtedness Includes Total of Bonds and Notes-Exempt and Not Exempt Outstanding Beginning of Year 6,441,912 Issued During Fiscal Year 0 Paid During Fiscal Year 589,376 Outstanding End of Year - 5,852,536 88 . TOWN OF ITHACA Statement of Indebtedness Schedule for Reporting Variable Rate, Discounted, and/or Negotiated Bonds&Notes Fiscal Year Ended 1998 . CCODE EDPCODE AMOUNT Type of Debt Instrument: 6PKOD 1 for a Bond, 2 for Bond Anticipation Note, 3 for Other Notes Amount of Issue 6PPR 0 Type of Sale: 6PTOS Credit Rating • Which Organization Rated The Issue: Date of Issue 6PDT 0/0/00 Month, Day, and Year of Final Maturity 6PDM 0/0/00 Local Finance Law Section 11 Subsection Authorizing Issuance 6PPU Purpose of Issue: 6PPOI Type of Interest Rate: 6PTIR Interest Rate on Date of Issue 6PIR 0.00000 Par Value 6PPV 0 Premium and Accrued Interest 6PAI 0 Amount of Sales/Total Proceeds 6PSTP 0 Less: Cost of Issuance - Original Issue Discount 6POID 0 Underwriters Discount • 6PUD 0 Letter of Credit 6PLC 0 ' ,r Liquidity Facility 6PLF 0 Other Costs of Issuance 6POCI 0 Total Costs of Issuance 6PTC 0 Net Proceeds Available for Purpose of Issue 6PNP 0 89 TOWN OF ITHACA Schedule for Reporting All Installment Purchase Contracts/Certificates of Participation(COPS) Fiscal Year Ended 1998 CCODE: Purchase Contracts EDPCODE AMOUNT Purpose: 3PPIO Name of Vendor: - (Contract Financed by Vendor= 1, Third Party Financing=2) 3PVEND Cost of Capital Improvement(excluding financing cost) 3PCCI 0 Date of Contract 3PDC 0/0/00 Date of First Payment on Contract 3PFP 0/0/00 Date of Last Payment on Contract 3PLP — 0/0/00 FINANCING TERMS Downpayment „ 3PDP 0 Interest Rate Set Forth in Installment Purchase Contract 3PIPIR 0.00000 Total Principal Amount of Installment Purchase Contract (excluding interest 3PAIPC 0 Amount of Current Year Principal Payment on Contract 3PCYPP 0 (Please complete an Amortization schedule on the following for each installment purchase contract Total Amount of Unpaid Periodic Payments(excluding interest) - Outstanding at End of Current Year 3PUPP 0 Length of Installment Purchase Contract 3PLIPC 0 RTIFICATES OF PARTICIPATION(COPS) Were COPS Issued In Connection with This Installment Purchase Contract?(YES= 1, NO=2) 3PCOPS - If COPS Were Issued, Were They Sold at a Competitive or a Negotiated Sale) - (Competitive= 1, Negotiated=2) 3PCOPN Name of Issurer of COPS: 3PCOPNM Amount of COPS Issued 3PCOPPR 0 Net Interest Rate of COPS 3PCOPIR 0.00000 Was This an Aggregated or Pooled Arrangement? (Aggregated= 1, Pooled=2, Neither=3) 3PCOPAP 1 90 ' •- -TOWN OF,ITHACA - - , - Schedule of Securities for-Collateralization . - - For The Fiscal Year Ended 1998 - "General Municipal Law Section-10-as amended by chapter 708-Laws of 1992 lists the types of securities - -- - which may be pledged for collateralization. Please click in the response box next to the type(s) 'of securities used by-banks as collateral for your deposits: - • - , " • YES , 1. Obligations issued by the United States of-America, an agency',thereof or a United States sponsored - corporation or obligations fully insured or guaranteed as to-the payment of principal and:interest by , the United State of America,-an agency thereof�or a United States government sponsored corporation. NO '2. Obligations issued or fully guaranteed by the international bank for reconstruction and development, . - the Inter-American Development Bank,-the Asian Development Bank and the African- . - Development Bank.. ' - NO - 3.-_Obligations"partially insured or fully guaranteed by-any agency of the United States of America;at a . ' ' : - proportion of the market value of the obligation that represents the amount of the insurance or ' guaranty.;_ i NO. , -4. Obligations issued or.fully insured or-guaranteed by-this-state, obligations by a'municipal corporation,- - - - - - school district or district corporation of this state or obligations of any public benefit - - 1 " - corporation which under a specific state statute maybe accepted'as security_ for - �; -- - - - deposit of public moneys. -' . " _ - - , - - ' "NO - 5: Obligations issued by states(other than this state)of the United States rated in:one of the three highest ;•- _ - ' - -rating categories by at least-one nationally recognized statistical rating-organization. - } NO . 6. Obligations of Puerto Rico rated in one of three highest rating categories by at least one nationally ,_ = "recognized statistical rating organization.. _ '" = ! . - 'NO ` -7. Obligations of counties, cities, and other'governmental entites of another state having - - - ' ` the power to-levy taxes that are backed by the full-faith and credit of such - - . - -governmental entity-and rated in one Of the three highest rating categories by at least - ', , _ - on e ne nationally recognized statistical rating organization.. . _ ` - - - - - NO 8. Obligations of domestic corporations'rated inane of the two highest rating categories by ' ` . -2 - at least,one nationally recognized statistical rating organization. - . NO 9. Any mortgage related securities; as defined in the Securities Exchange Act of 1934, as• -- - : , amended,-which may be purchased by-banks under the limitations-established by federal " bank regulatory agencies. .- " - . - Y . y , . NO - 10. Commerical paper and bankers' acceptances issued by a bank(other than the bank with ,- _ ' which-the money is being depositied,or invested)rated in the highest short-term category ' - ' by at leas-one nationally-recognized statistical.rating organization and having maturities - of not longer"than sixty days from the date they.are pledged. - , - - - NO 11.Zero-coupon obligations of the United States government marketed as'Treasury Strips". . _ , - " NO -12. Letters of Credit.- �,j NO 13._Surety Bonds .' - - 91 ,- ,r - - - , TOWN OF ITHACA Schedule of Time Deposits and Investments For The Fiscal Year Ended 1998, "TNER THAN RESERVE FUNDS Edpcode Amount GASH: On Hand 9Z2001 400 Demand Deposits 9Z2021 12,947 Time Deposits 9Z2011 5,516,489 Total 5,529,836 COLLATERAL: -FDIC Insurance 9Z2014 100,000 -Securities Located: (1) In Possession of Municipality 9Z2014A 0 (2) Held By Third Party Custodial Bank 9Z2014B 6,524,646 (3) Held By Trading Counter Partner 9Z2014C 0 INVESTMENTS: - L -Securities(450) - *Book Value(cost) 9Z4501 0 *Market Value at Balance Sheet Date 9Z4502 0 *Securities Located: (1) In Possession of Municipality 9Z4504A o 0 (2) Held by Third Party Custodial Bank 9Z4504B 0 (3) Held by Trading Counter Partner 9Z4504C 0 -Repurchase Agreements(451) *Book Value(cost) 9Z4511 0 *Market Value at Balance Sheet Date 9Z4512 0 ->ecurities Located: '(1) In Possession of Municipality 9Z4514A 0 (2) Held by Third Party Custodial Bank 9Z4514B 0 (3) Held by Trading Counter Partner 9Z4514C 0 92 TOWN OF ITHACA Schedule of Time Deposits and Investments For The Fiscal Year Ended 1998 "'7SERVE FUNDS Edpcode Amount CASH (All Reserve Funds): On Hand 9Z2301 0 Demand Deposits 9Z2311 0 Time Deposits 9Z2321 0 Total 0 COLLATERAL: -FDIC Insurance _ 9Z2324 0 -Securities Located: (1) In Possession of Municipality 9Z2324A 0 (2) Held By Third Party Custodial Bank 9Z2324B 0 (3) Held By Trading Counter Partner 9Z2324C 0 INVESTMENTS: -Securities(450) *Book Value(cost) 9Z4521 0 *Market Value at Balance Sheet Date 9Z4522 0 *Securities Located: (1) In Possession of Municipality 9Z4524A 0 (2) Held by Third Party Custodial Bank - 9Z4524B 0 (3) Held by Trading Counter Partner 9Z4524C 0 -Repurchase Agreements(All Reserve Funds) (451) *Book Value(cost) 9Z4531 0 Market Value at Balance Sheet Date 9Z4532 0 -Securities Located: (1) In Possession of Municipality 9Z4534A 0 (2) Held by Third Party Custodial Bank 9Z4534B 0 (3) Held by Trading Counter Partner 9Z4534C 0 93 TOWN OF ITHACA Investment Certification For The Fiscal Year Ended 1998 DEFINITIONS: Repurchase Agreement-A generic term for an agreement in which a government entity(buyer-lender) transfers cash to a broker-dealer or financial institution (seller-borrower); the broker-dealer or financial institution transfers securities to the entity and promises to repay the cash plus interest in exchange for the same securities or for different securities. Reverse Repurchase Agreement-An agreement in which a broker-dealer or financial institution (buyer-lender)transfers cash to a government entity(seller-borrower); the entity transfers securities to the broker-dealer of financial institution and promises to repay the cash plus interest in exchange for the same securities or different securities. - INSTRUCTIONS: A"1"in the amount field=YES ,"2"= NO RESPONSE_ EDPCODE AMOUNT 1) Has your local government adopted an investment policy as required by General Municipal Law, Section 39? YES 9ZPOLY 1 2)The following investments are'permitted by your investment policy. *Obligations of the UNITED STATES 9ZINV1 1 *Obligations of the U.S. Goverment Agencies, - guaranteed by the UNITED STATES Government. 9ZINV2 1 - ''Obligations of the State of NEW YORK 9ZINV3 1 *Obligations of other New York State Local Governments 9ZINV4 1 3)Are Repurchase Agreements Authorized by Your Investment Policy? YES 9ZREPOY 1 4) Do You Engage In Reverse Repurchase Agreements? NO 9ZRVREN 2 Name Title - Phone Number - i., ) 94 This Form Must Be Completed Unless These Financial Statements Will Be Audited By An Independent Public Accountant TOWN OF ITHACA BANK RECONCILIATION For The Fiscal Year Ended 1998 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposits Outstanding Bank Number Balance In Transit Checks Balance $0 $0 $0 $0 01101148038 $35,899 $0 , _ $35,899 $0 05201002604 $16,474 $0 $3,527 $12,947 11201002604 $4,132 $0 $38 $4,094 12201002604 $276,564 $335 $1,822 $275,077 14201002604 $761 - $0 $442 $319 15201002604 $346 $0 $19 $327 16201002604 $8,120 $0 $13 $8,108 17201002604 $84 $0 $18 $66 20201002604 $101,394 $0 $416 $100,978 21201002604 $220,532 $0 ') $491 $220,041 22201002604 $9,083 $0 $75 $9,008 23201002604 $353,820 $14,450 $1,279 $366,992 24201002604 $302,994 $10,146 $1,386 $311,754 25201002604 $42 $0 $6 $36 26201002604 $87 $0 $10 $77 27201002604 $556 $0 , $2 $554 201002604 $798 $0 $17 $782 —.201002604 $440 $0 $39 $401 31201002604 $151 $0 $141 $10 32201002604 $70 $0 $5 $66 95 This Form Must Be Completed Unless These Financial Statements Will Be Audited By An Independent Public Accountant \. TOWN OF ITHACA BANK RECONCILIATION For The Fiscal Year Ended 1998 Include All Checking, Savings and C.D. Accounts Bank Add: Less: Adjusted Account Bank Deposits Outstanding Bank Number Balance In Transit Checks Balance 3358186 $195,000 $0 $0 $195,000 3368165 $195,000 $0 $0 $195,000 3368815 $110,000 $0 $0 $110,000 3375633 $370,000 $0 $0 $370,000 3375676 $120,000 . $0 $0 $120,000 3375684 $250,000 $0 $0 $250,000 3375773 $500,000 $0 $0 $500,000 3375781 $172,000 $0 $0 $172,000 3375803 _ _ $100,000 $0 $0 $100,000 3375811 $150,000 $0 $0 $150,000 3375838 $142,000 $0 $0 $142,000 3375846 $40,000 $0 $0 $40,000 3375846 $62,000 $0 $0 $62,000 3375854 $525,000 $0 $0 $525,000 3375862 $100,000 $0 $0 $100,000 3384217 $20,000 $0 $0 $20,000 3384217 $30,300 $0 $0 $30,300 14217 $52,500 $0 $0 $52,500 __J4225 $7,500 $0 $0 $7,500 3384225 $21,600 $0 $0 $21,600 3384225 $75,900 $0 $0 $75,900 l 96 This Form Must Be Completed Unless These Financial Statements Will Be Audited By An Independent Public Accountant TOWN OF ITHACA BANK RECONCILIATION For The Fiscal Year Ended 1998 Include All Checking, Savings and C.D.Accounts Bank Add: Less: Adjusted Account Bank Deposits Outstanding Bank Number Balance In Transit Checks Balance 3384233 $366,000 $0 _ $0 $366,000 3384241 $450,000 $0 - $0 $450,000 3384276 $12,000 $0 $0 $12,000 3384317 $100,400 $0 $0 $100,400 3384713 $50,600 $0 $0 $50,600 Total Adjusted Bank Balance $5,529,436 Petty Cash $400 Adjustments $0 Total Cash 9ZCASH * $5,529,836 Total Cash Balance All Funds 9ZCASHB $5,529,836 *Must be equal • 97 TOWN OF ITHACA Real Property Tax Levy and Related Information Current Year Tax Levy and Collections Counties, Cities,Villages, and Westchester County Towns For The=Fiscal Year Ended 1998 Taxes on Roll 3,627,672 Add: Relevied Taxes 80,689 Add: Other 0 Total Taxes and Other Items on Warrant 3,708,361 Deduct: Cancellations and Adjustments (0 ) Deduct: Other (0 ) Total Taxes and other items to be collected 3,708,361 (B) Deduct Total Taxes and Other Items Actually Collected (3,708,361 ) (A) - Uncollected Taxes and Other Items 0 Tax Collection Performance(A Divided By B) Amount Nearest Hundredth PerCent 100.00 • Analysis of Uncollected Taxes and Other Items-By Year A300 A320 A330 Taxes Re- Tax Sale Property ceivables Certificates Acquired Pending For Taxes Other Total Current Year 1998 0 0 0 0 0 Prior Years 0 0 0 0 0 Total 0 0 0 0 0 98 TOWN OF ITHACA Local Government Questionnaire Fiscal Year Ended 1998 , EDPCODE RESPONSE 1. or have the financial statements for your local 9ZACO 1 government be independently audited? (If yes response= 1, If no response=2) 2. If answer to question 1 is yes the following will be provided , Name of Auditing Firm Sciarabba Walker&Co., LLP ` 9ZIAC Address of Auditing Firm Street 200 E. Buffalo St., Suite 402 City Ithaca State and Zip Code NY 148504232 3. Does your local government participate in an insurance pool 9ZLY31 2 with other local governments? (If yes response= 1, If no response=2) • 99 TOWN OF ITHACA Notice of Tort Claims For The Fiscal Year Ended 1998 - 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 $5,850 *Claims Involving Codefendant/Third Party 9ZTR10 9ZTR11 ?Ius: Notices Filed During Year *Other Than Codefendant/Third Party 9ZTR25 1 9ZTR26 - $1,404 *Involving Codefendant/Third Party 9ZTR20 5 9ZTR21 $8,626 _ess: -Claims Disposed of During The Year Prior To Commencement of Court Action: *By Locality 9ZTR30 9ZTR31 *By Insurance Carrier 9ZTR40 6 9ZTR41 $8,380 -Claims Disposed of During The Year After Commencement of Court Action: *By Locality 9ZTR50 9ZTR51 *By Insurance Carrier 9ZTR60 9ZTR61 *By Judgement 9ZTR70 9ZTR71 • *Other - 9ZTR80 9ZTR81 Pending -End of Year *Claims Other Than Codefendant/Third Party 9ZTR95 9ZTR96 *Claims Involving Codefendant/Third Party 9ZTR90 2 9ZTR91 $7,500 100 TOWN OF ITHACA Notice of Tort Claims s - For The Fiscal Year Ended 1998 Amount Paid EDPCODE on Claims -Claims Disposed of During Year Prior To Commencement of Court Action: *By Locality 9ZTR32 *By Insurance Carrier 9ZTR42 $8,380 Column(2) Column(1) Municipality's 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 Judgement 9ZTR74 9ZTR76 *Other 9ZTR84 9ZTR86 Column (4) Amount Paid Greater Than Column (3) Municipality's Amount Paid Equitable EDPCODE On Claims EDPCODE Share##_ -Claims Disposed of During Year After Commencement of Court Action: * Dcality 9ZTR52 • 9ZTR58 , * isurance Carrier 9ZTR62 9ZTR68 *By Judgement 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. f/#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. Notice of tort claims report prepared on 2/18/99 by - JOAN LENT NOTEBOOM 126 E. SENECA ST., ITHACA, NY 14850 NAME ADDRESS - I - TOWN CLERK (607)273-1721 TITLE PHONE NUMBER 101 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 Note 1 - Summary of Significant Accounting Policies The general purpose 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 created in 1821, is governed by Town Law, other general municipal laws of the State of New York, and various local laws. The Town Board is the legislative body responsible for the overall operation, the Town Supervisor serves as Chief Executive Officer and Chief Fiscal Officer. The Town provides the following principal services: fire protection, transportation (streets and highways), recreation, planning and zoning, general administration, public improvements, water and sewer. Street lighting is provided by the Town Board in nine separate areas of the Town called lighting districts. It is funded by means of a tax on the real property situated within each district. The Town provides for intersection street lighting from the General Fund appropriations. Fire protection for certain areas of the Town outside the village is provided by the Town Board via the Ithaca Fire Protection District. This district is funded by means of a tax on the real property situated within the district. Services for fire protection are contracted out through the City of Ithaca and the Village of Cayuga Heights. All governmental activities and functions performed for the Town of Ithaca are its direct responsibility. No other governmental organizations have been included or excluded from the reporting entity. The financial reporting entity consists of the following, as defined by Governmental Accounting Standards Board(GASB) Statement#14, "The Financial Reporting Entity:" 1. The primary government which is the Town of Ithaca. 2. Organizations for which the primary government is financially accountable, and; 3. Other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's general purpose financial statements to be misleading or incomplete. The decision to include a potential component unit in the reporting entity is based on the criteria set forth in GASB Statement#14, including legal standing, fiscal dependency, and financial accountability. PAGE 1 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 Excluded from the Reporting Entity Southern Cayuga Lake Intermunicipal Water Commission (SCLIWC) is a joint venture involving the Towns of Ithaca, Dryden, Lansing, and the Villages of Cayuga Heights and Lansing. The joint venture operates under terms of an original agreement dated March 1, 1977 and has been amended several times, the last of which is dated January 1, 1992. SCLIWC's executive body consists of ten members, two members being appointed by each municipality. The Treasurer of SCLIWC is the Town of Ithaca's Supervisor. The Town of Ithaca owns a majority (51.869%) of the Commission and must adopt its budget and any subsequent amendments. The Southern Cayuga Lake Intermunicipal Water Commission is considered a Joint Venture with the Town of Ithaca. Although the following organization, function or activity is related to the Town of Ithaca, it is not included in the Town of Ithaca reporting entity. See Note 3 for additional disclosures regarding the joint venture. 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 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, revenues and expenditures which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions and 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: 1. Fund Categories a. Governmental Fund Types - are those through which most governmental functions are financed. The acquisition, use and balances of expendable financial resources and the related liabilities are accounted for through Governmental Funds. The measurement focus of the Governmental Funds is based upon determination of financial position and changes in financial position. The following are the Town's Governmental Fund Types: - General Fund Townwide: To account for revenues (i.e., general tax and other from state, federal, and local sources)which are not required by the law or other provision to be accounted for in other funds and which finance the basic governmental functions provided by the Town. - General Fund Town Outside: Used to record transactions which are required to be charge on the area of the Town outside the village. PAGE 2 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER.31, 1998 - Special Revenue Funds: Utilized to account for revenues derived from specific sources which are required by law or regulation to be accounted for in separate funds. Special Revenue Funds include the following: Highway Fund: Used to account for revenues and expenditures for parttown highway purposes. Water Fund: Established by law to account for revenues derived from charges for water consumption and benefited assessments and the application of such revenues toward related operating expenses and debt retirement. Sewer Fund: Established by law to account for revenues derived from sewer rents and benefited assessments and used for related operating expenses and debt retirement. Lighting District Fund: Used to record operation and maintenance transactions. Revenues derived from special districts' assessment. Fire Protection District Fund: Used to record transactions involving the Town Fire Protection District and those contracts for fire protection with the City of Ithaca and the Village of Cayuga Heights. Debt Service Fund: Used to account for interest earned on proceeds of borrowing 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. Annual principal and interest payments due on serial bonds is transferred from the Water and Sewer Funds. Payments are made directly from the Debt Service Fund to the respective paying agents. - Capital Projects Fund: Used to account for capital improvements financed from current monies transferred from reserved and unreserved funds, federal, and state grants and proceeds of obligations. b. Fiduciary Funds -Used to account for assets held by the local government in a trustee or custodial capacity. - Agency Fund: Used to account for those funds held in custody and subsequent distributions, transmittal or release to other governments, individuals or to other funds. 2. Account Groups Account Groups - used to establish accounting control and accountability for the Town's general fixed assets and general Long-Term debt. The two account groups are not"funds". They are concerned only with the measurement of financial position, and not with the results of operations. - General Fixed Assets Account Group: Used to account for land, buildings, improvements other than buildings, and equipment utilized for general government purposes. PAGE 3 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 - General Long-Term Debt Account Group: This group of accounts is established to account for all Long-Term debt and other obligations of the Town. Long-Term indebtedness includes obligations such as bonds, and bond anticipation notes. Other obligations included: unbilled retirement liabilities, any vested or accumulated vacation to be provided for in future budgets. C. Basis of Accounting/Measurement Focus Basis of accounting refers to when revenues and expenditures and the related assets and liabilities are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus. Measurement focus is the determination of what is measured, i.e. expenditures or expenses. Modified Accrual Basis - all Governmental Funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Under this basis of accounting, revenues are recorded when measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Material revenues that are accrued include real property taxes, state and federal aid, sales tax and - certain user charges. If expenditures are the prime factor for determining eligibility, revenues from federal and stated grants are accrued when the expenditure is made. Expenditures are recorded when incurred except that: a. Expenditures for prepaid expenses and inventory-type items are recognized at the time of the disbursements. b. Principal and interest on indebtedness are not recognized as an expenditure until due. c. Compensated absences, such as vacation and sick leave which vests or accumulates, are charged as an expenditure when paid. See Note 1-J. d. Pension costs are recognized as an expenditure when billed by the State. See Note 2-B-1. - Account Groups General fixed assets are recorded at actual or estimated cost or, in the case of gifts and contributions, at the fair market value at the time received. No provision for depreciation is made. General Long-Term debt liabilities are recorded at the par value of the principal amount. No liability is recorded for interest payable to maturity. 1 Long-Term liabilities expected to be financed from Governmental Funds are accounted for in the General Long-Term Debt Account Group, rather than Governmental Funds. PAGE 4 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 D. Property Taxes Town real property taxes are levied annually on January 1, and become a lien on that date. Property owners can elect to pay their taxes using one of two options. Taxpayers may elect to pay their bill in two installments equal to 1/2 the total bill, plus a 2.5 percent processing fee. If the installment option is selected, the first payment is due between January 1 and January 14, without penalty, or between January 15 and January 20 with 1 percent interest(election to pay in installments ceases January 20). The second installment is due on or before July 1, payable to the County Division of Budget and Finance. Taxpayers may elect to pay their tax bill in full. Using this method, taxes are collected during the period January 1 to January 31, at face value and from February 1 to May 31, with interest added. 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 percent tax collection. Responsibility for the collection of unpaid taxes rests with the County. Uncollected tax liens are sold annually by the County. E. Budgetary Data 1. Budget Policies- The budget policies are as follows: a. No later than October 5, 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 20, 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. d. Appropriations lapse at year-end. 2. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded for budgetary control purposes to reserve that portion of the applicable appropriations, is employed in all funds. Encumbrances are reported as reservations of fund balances since they do not constitute expenditures or liabilities. Expenditures for such commitments are recorded in the period in which the liability is incurred. PAGE 5 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 3. Budget Basis of Accounting Budgets are adopted annually on a basis consistent with generally accepted accounting principles. Appropriations authorized for the current year are increased by the amount of encumbrances carried forward from the prior year. Encumbrances are not considered a disbursement in the financial plan or an expenditure in the GAAP based general purpose financial statements, but reserve a portion of the applicable appropriation, thereby ensuring that the appropriations are not exceeded. F. Property, Plant and Equipment- General Fixed assets purchased for general governmental purposes are recorded as expenditures in the Governmental Funds and are capitalized at cost in the General Fixed Assets Account Group. Contributed fixed assets are recorded at fair market value at the date received. Fixed assets consisting of certain infrastructure type improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage, water and sewer lines and lighting systems, have not been capitalized. Such assets normally are immovable and of value only to the Town. Therefore, the purposes of stewardship for capital expenditures can be satisfied without recording these assets. No depreciation has been provided on general fixed assets. G. Receivables Receivables are stated net of estimated allowances for uncollectable amounts. Amounts due from state and federal governments represents amounts owed to the Town to reimburse it for expenditures incurred pursuant to state and federally funded programs. Other receivables represent amounts owed to the Town including water and sewer charges, interest, and miscellaneous items. H. Investments Investments are stated at cost, which approximates market. I. 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. J. Compensated Absences y Employees accrue vacation leave based on the number of years employed up to a maximum of 20 days a year. Upon separation from service, employees are paid for unused vacation time. PAGE 6 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 Employees accrue sick leave at the rate of one day per month and may accumulate such credits up to a total of 120 days. Employees who retire may use this sick leave to pay for post employment health insurance benefits. Vested vacation and sick leave is recorded in governmental funds as a Long-Term liability in the General Long-Term Debt Account Droup (GLTDAG) if payable from future financial resources, or as a fund liability and expenditures, if payable from current resources. The liability for compensated absences increased by $4,723 during the year to $25,802 and is reported in the GLTDAG. K. Postemployment 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 whose premiums are based on the benefits paid during the year. The Town recognizes the cost of providing benefits by recording its share of insurance premiums as an expenditure in the year paid. HEALTH INSURANCE CARRIERS Blue Cross/Blue Shield of Central New York HSC, Inc. Prepaid Health Plan L. Deferred Compensation The Town offers their employees a Deferred Compensation Plan (the Plan) created in accordance with Internal Revenue Code Section 457. The Plan is available to all eligible participants, permits participants to defer a portion of their salary until future years. Amounts deferred under the Plan are not available to employees until termination, retirement, death or unforeseeable emergency. Effective, January 1, 1998, all amounts of compensation deferred under the Plan, all property and rights purchased with the amounts, and all income attributable to these amounts are the sole the property and rights of the employer, subject only to the claims of the employee. As required, the Town Supervisor is the Chairman of the Town's Deferred Compensation Committee. M. Risk Retention The Town of Ithaca is exposed to various risks of loss related to theft of, damage to, and destruction of assets and injuries to employees. In 1996, the Town established reservations of fund balance for insurance and first aid claims under workers' compensation in the interest of maintaining lower annual insurance costs. Claims that will be paid from these reserves will be for minor property damage and premiums for workers' compensation and small employee medical claims, and potential health insurance premiums. As of December 31, 1998, no claims are pending or unpaid and no premiums for workers' compensation have been paid. PAGE 7 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 Note 2 -Detail Notes on All Funds and Account Groups A. Assets 1. Cash and Investments The Town of Ithaca's investment policies are governed by State statutes. In addition, the Town of Ithaca has its own written investment policy. Town of Ithaca's monies must be deposited in FDIC insured commercial banks or trust companies located within the State of New York. The Supervisor and the Town Budget Officer are authorized to use demand accounts and certificates of deposit. Permissible investments include obligations of the U.S. Treasury and U.S. Agencies, repurchase agreements, and obligations of New York State or its localities. Collateral is required for demand deposits and certificates of deposit not covered by federal deposit insurance. Obligations that may be pledged as collateral are obligations of the United States and its agencies and obligations of the State and its municipalities and school districts. The written investment policy requires repurchase agreements to be purchased from banks located within the state and that underlying securities must be obligations of the federal government. Underlying securities must have a market value of at least the cost of the repurchase agreement. For purposes of reporting cash flow, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash and near their maturity. Deposits and investments at year end were entirely covered by federal deposit insurance or by collateral held by the Town's custodial bank in the Town's name. All deposits including certificates of deposit are carried at cost. Deposits and investments are categorized as insured and for which the securities are held by the Town's agent in the Town's name, and collateralized, and for which the securities are held by the pledging financial institution's trust department or agent in the Town's name. Deposits: Total financial institution(bank)balances at December 31, 1998 totaled $5,529,836. These deposits were fully collateralized by securities with a fair market value at December 31, 1998 of$6,524,646. 2. Changes in Fixed Assets PAGE 8 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 A summary of changes in general fixed assets as follows: Balance Balance Type 1/1/98 Additions Deletions 12/31/98 Land $ 118,849 $ 0 $ 0 $ 118,849 Building 410,674 0 0 410,674 Improvements Other than Bldgs 258,467 0 258,467 Machinery& Equipment 2,011,920 348,803 0 2,360,723 Construction In Progress 11,857 0 11,857 $2,541,443 $619,127 $ _ 0 $3160,570 3. Other Receivables The Town had the following receivables at December 31, 1998: Fund Description Amount Special Revenue: Water Rents & Special Assessments $ 80,847 Sewer Rents & Special Assessments 44,932 Total Special Revenue $125,779 B. Liabilities 1. Pension Plans Plan Description- The Town of Ithaca participates in the New York State and Local Employees' Retirement System(ERS) and the Public Employees' Group Life Insurance Plan (Systems). These are cost-sharing multiple-employer retirement systems. The Systems provide retirement benefits as well as death and disability benefits. Obligations of employers and employees to contribute and benefits to employees are governed by the New York State Retirement and Social Security Law(NYSRSSL). As set forth in the NYSRSSL, the Comptroller of the Stateof New York (Comptroller) serves as sole trustee and administrative head of the Systems. The Comptroller shall adopt and may amend rules and regulations for the administration and transaction of the business of the Systems and for the custody and control of their funds. The Systems issue a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to the New York State and Local Retirement Systems, Gov. Alfred E. Smith State Office Building, Albany, NY 12244. PAGE 9 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 Funding Policy- The Systems are noncontributory except for employees who joined the New York State and Local Employees' Retirement System after July 27, 1976 who contribute 3 percent of their salary. Under the authority of the NYSRSSL, the Comptroller shall certify annually the rates expressed as proportions of payroll of members, which shall be used in computing the contributions required to be made by employers to the pension accumulation fund. The Town of Ithaca is required to contribute at an actuarially determined rate. The required contributions for the current year and two preceding years were: ERS 1998 $14,355 1997 66,506 1996 66,648 The Town of Ithaca contributions made to the Systems were equal to 100 percent of the contributions required each year. Since 1989, the Systems' billings have been based on Chapter 62 of the Laws of 1989 of the State of New York. This legislation requires participating employers to make payments on a current basis, while amortizing existing unpaid amounts relating to the Systems' fiscal years ended 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 percent interest factor added. Local governments were given the option to prepay this liability. The total unpaid liability at the end of the fiscal year was $0. 2. Short-Term Debt Liabilities for bond anticipation notes (BAN's) are generally accounted for in the Capital Projects Fund. The notes or renewal thereof may not extend more than two years beyond the original date of issue unless a portion is redeemed within two years and within each 12 month period thereafter. State law requires that BAN's issued for capital purposes be converted to Long-Term obligations within five years after the original issue date. However, BAN's issued for assessable improvement projects may be renewed for periods equivalent to the maximum life of the permanent financing, provided that stipulated annual reductions of principal are made. As of December 31, 1998, NO BAN's were outstanding. 3. Long-Term Debt a. At December 31, 1998, the total outstanding principal indebtedness of the Town of Ithaca aggregated $5,852,537. Of this amount, $0 was subject to the Town's constitutional debt limit and represented 0 percent of its debt limit. PAGE 10 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS ' DECEMBER 31, 1998 b. 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. c. Other Long-Term Debt-In addition to the above Long-Tenn 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, 1998 by fund type and account group: General Long-Term Liability Debt Account Group Serial Bonds $5,805,000 Statutory Installment Bond 47,537 Due Employees' Retirement System 0 Compensated Absences 25,802 Total Long-Term Debt $5,878,339 e. The following is a summary of changes in Long-Term liabilities for the period ended December 31, 1998: Statutory Serial Due Employee Compensated Installment Bonds Retirement Absences Bond Balance 1/1/98 $6,375,000 $ - 0 - $21,079 $66,912 Additions Deletions 570,000 - 0 - 4,723 19,375 Balance 12/31/98 $5,805,000 $-0- $25,802 $47,537 Deletions due to employee retirement and compensated absences are shown at net since it is - ' impracticable to determine these amounts separately. Interest expense for the year ended December 31, 1998 amounted to $426,953. PAGE 11 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 f. Long-Term Debt Maturity Schedule - The following is a statement of serial bonds and statutory installment bonds with corresponding maturity schedule. (See Exhibits A, B, C.) g. The following table summarizes the Town of Ithaca's future debt service requirements as of December 31, 1998. (See Exhibit D.) C. Reconciliation of Interfund Activities Interfund receivables and payables at December 31, 1998 were as follows: Due Due Interfund Interfund Fund From To Revenue Expense General 0 67 67,398 52,000 General Part Town 174 268 0 38,869 Highway 385 0 0 8,869 Water 79 0 471,730 Sewer 145 604,330 Capital 0 0 1,780,000 1,700,000 Risk Retention 0 0 10,000 0 Debt Service 0 0 1,018,400 0 Total 559 559 2,875,798 2.875.798 D. Fund Equity 1. Reserves a. The General Townwide Fund equity includes Reserve Funds established future real property tax settlement. The balance at the end of 1998 was $20,872. This Reserve Fund was designated by Board resolution on October 2, 1997. The Reserve Fund is also increased by interest earnings for the year. b. The General Part-Town Fund equity includes Reserve Funds established for future the purpose of purchasing development rights as outlined in the Town's Open Space Plan. The balance at the end of 1998 was $52,901. This Reserve Fund was designated by Board resolution on October 2, 1997. The Reserve Fund is also increased by interest earnings for the year. c. The Highway Fund equity includes reserve funds established for highway machinery. The balance at the end of 1998 was $84,908. This Reserve Fund was designated by Board Resolution No. 193 of November 8, 1984. The reserve is funded by any unexpended ' appropriation for machinery at year end. The Reserve Fund is also increased by interest ' earned for the year. PAGE 12 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS _ DECEMBER 31, 1998 2. Sewer Fund Balance _ The Sewer Fund balance in largely committed to debt repayment for the local share of the construction costs of the jointly-owned Ithaca Area Wastewater Treatment Plant, benefit charge stabilization and repair, replacement and maintenance of the sewer system. Note 3 - Joint Venture The following is an activity undertaken jointly with other municipalities. This activity is excluded from the Town's financial statements. Ithaca Area Wastewater Treatment Plant - 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. Capital costs allocated to the Town of Ithaca is 41 percent of the total. Note 4- Contingent Liabilities The Town of Ithaca is committed to debt repayment for the local share of construction costs of the jointly-owned Ithaca Area Wastewater Treatment Plant (IAWTP) benefit charge stabilization and repair, replacement, and maintenance of the sewer system. The Town and City of Ithaca currently are negotiating an agreement to share operations and maintenance costs for City owned sewer transmission lines utilized by both parties. The amount of the resulting assessment to the Town is not known nor can it be estimated as of the date of this report. The monies will come from the Sewer Fund. PAGE 13 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS EXHIBIT A, B, C DECEMBER 31, 1998 ISSUE DESCRIPTION ISSUE ISSUE INTEREST MATURITY OUTSTANDING DATE AMOUNT RATE 12/31/98 WATER & SEWER IMPROVEMENT/ 1976 ( 13% WATER - 87% SEWER ) 3/1/77 $1,967,000 6.00% 3/1/03 $ 30,000 SNYDER HILL ROAD 3/1/77 $ 158,000 6.00% 3/1/03 $ 26,000 STH HILL WATER EXT#1 2ND 3/1/77 $ 40,000 6.00% 3/1/99 $ 2,000 STH HILL EXT# 1 /SEWER 3/1/77 $ 102,000 6.00% 3/1/99 $ 2,000 PUBLIC IMPROVEMENT/ 1986 ( 19% WATER - 81% SEWER ) 5/15/87 $ 2,830,000.00 6.80% 5/1/06 $ 1,200,000 WATER IMPROVEMENT/ 1984 5/15/87 $ 550,000 6.80% 5/15/06 $ 240,000 WASTE WATER TREATMENT PLANT 5/15/87 $ 2,100,000 6.80% 5/15/06 $ 880,000 SEWER IMPROVEMENT PORTION 5/15/87 $ 180,000 6.80% 5/15/06 $ 80,000 PUBLIC IMPROVEMENT/ 1989 ( 49% WATER - 51% SEWER ) 9/1/89 $ 2,580,000 7.30% 3/1/08 $ 1,450,000 WATER IMP/ 1ST SERIES 1987 9/1/89 $ 479,000 7.30% 3/1/08 $ 269,235 WATER IMP/2ND SERIES 1987 9/1/89 $ 500,000 7.30% 3/1/08 $ 275,000 OLD STH HILL WATER / 1ST AUTH 9/1/89 $ 143,982 7.30% 3/1/08 $ 75,780 OLD STH HILL WATER /2ND AUTH 9/1/89 $ 112,018 7.30% 3/1/08 $ 58,985 CODDINGTOIN RD SEWER 9/1/89 $ 11,000 7.30% 3/1/08 $ 6,000 SEWER IMP/ 1ST SERIES 1987 9/1/89 $ 384,000 7.30% 3/1/08 $ 231,000 SEWER IMP/2ND SERIES 1987 9/1/89 $ 950,000 7.30% 3/1/08 $ 534,000 PUBLIC IMPROVEMENT BOND/1991 ( 52% WATER - 48% SEWER) 7/15/91 $ 4,465,000 6.63% 7/15/11 $ 3,125,000 PAGE 1 1 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 ISSUE DESCRIPTION ISSUE ISSUE INTEREST MATURITY OUTSTANDING DATE AMOUNT RATE 12/31/98 TOWN WATER BENEFITTED AREA 7/15/91 $ 2,337,000 6.625% 7/15/11 $ 1,593,750 TWN OF ITHACA WTR BENEFITTED 7/15/91 $ 2,128,000 6.625% 7/15/11 $ 1,531,250 STATUTORY INSTALLMENT BOND (TOWN OF ITHACA SHARE - 51.869%) 11/7/91 $ 300,000 VARIOUS VARIOUS $ 47,537 ZEBRA MUSSELL 1991 12/30/91 $ 100,000 6.00% 6/1/00 $ 15,846 ZEBRA MUSSELL 1992 1/17/92 $ 100,000 6.00% 6/1/00 $ 15,846 ZEBRA MUSSELL 1993 1/13/93 $ 100,000 5.00% 6/1/00 $ 15,845 TOTAL PRINCIPAL DEBT OUTSTANDING @ 12/31/98 $ 5,852,537 PAGE 15 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS EXHIBIT A, B, C (continued) DECEMBER 31, 1998 SUMMARY OF DEBT RESPONSIBILITY BY FUND ISSUE DESCRIPTION OUTSTANDING WATER SEWER 12/31/98 WATER & SEWER IMPROVEMENT! 1976 $ 30,000 $10,400 $69,600 ( 13% WATER - 87% SEWER ) PUBLIC IMPROVEMENT/ 1986 $ 1,200,000 $256,500 $ 1,093,500 ( 19% WATER - 81% SEWER ) PUBLIC IMPROVEMENT/1989 $ 1,450,000 $ 779,100 $ 810,900 ( 49% WATER - 51% SEWER ) PUBLIC IMPROVEMENT BOND/1991 $ 3,125,000 $ 1,729,000 $ 1,596,000 ( 52% WATER - 48% SEWER) STATUTORY INSTALLMENT BOND $ 47,537 $ 47,537 $ - (TOWN OF ITHACA SHARE -51.869%) TOTAL LONG TERM DEBT $ 5,852,537 $ 2,822,537 $ 3,570,000 PAGE 16 c TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 1998 TOWN OF ITHACA NOTES TO FINANCIAL STATEMENTS EXHIBIT D DECEMBER 31, 1998 SUMMARY OF FUTURE DEBT REQUIREMENTS ISSUE DESCRIPTION 1999 2000 2001 2002 2003 2004 - 2011 PRIN INT PRIN INT PRIN INT _PRIN INT PRIN INT PRIN INT WATER&SEWER $ 10,000 $ 1,500 $ 5,000 $ 1,050 $ 5,000 $ 750 $ 5,000 $ 450 $ 5,000 $ 150 $ - $ - IMPROVEMENT/1976 PUBLIC IMPROVEMENT/ 150,000 76,500 150,000 66,300 150,000 56,100 150,000 45,900 150,000 35,700 450,000 45,900 1986 PUBLIC IMPROVEMENT/ 140,000 100,740 140,000 90,520 140,000 80,300 140,000 70,080 140,000 59,860 750,000 136,875 1989 PUBLIC IMPROVEMENT 200,000 207,031 225,000 193,781 225,000 178,875 225,000 163,969 250,000 149,063 2,000,000 596,250 BOND!1991 STATUTORY 19,376 4,646 26,838 1,323 - - - - - - - - INSTALLMENT BOND TOTAL LONG $ 519,376 $390,417 $546,838$352,974 $520,000$316,025 $520,000$280,399 $545,000$244,773 $3,200,000$779,025 TERM DEBT _ PAGE 17 CERTIFICATION OF CHIEF FISCAL OFFICER for the fiscal year ended;1998 Catherine Valentino , hereby certify that I am the Chief Fiscal Officer of the oa of Ithaca and that the information provided in the annual fiancial sport of the Town of Ithaca dated 2/23/99 is true and correct to re best of my knowledge and belief. By entering the personal identification number assigned y the Office of the State Comptroller to me as the Chief Fiscal Officer of the Town of haca , and adopted by me as my signature for use in conjerction with the filing of the own of Ithaca 's annual financial report, I am evidencing my express itent to authenticate my certification of the Town of Ithaca 's annual nancial report dated 2f23/99 and filed by means of electronic data transmission. fred F. Carvill Catherine Valentino ame of Report Preparer if Personal Identification Number Name ifferent than Chief Fiscal Officer of Chief Fiscal Officer Town Supervisor 126 East Seneca Street, Ithac 07-273-1721 Title Official Address elephone Number 607-273-1121 2/23/99 Office Telephone Number Date J TOWN OF ITHACA INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) CASH RECEIPTS HOW TRANSACTIONS ARE INITIATED? Cash receipts are generated from the actions of such outside sources or agencies. These may include state agencies, county, city, village or outside contractual arrangements. WHO AUTHORIZES TRANSACTIONS? Transactions and other significant events are authorized and executed only by persons acting within the scope of their authority. Those with such authority, individually or collectively are the Town Board Members, the Town Budget Officer, and the Town Clerk. The key cash management people are the Town Supervisor and the Town Budget Officer. HOW ARE TRANSACTIONS PROCESSED? With the exclusion of property tax collections, water and sewer payment collections, daily cash receipts are deposited and posted to the books of original entry by the accounting department. Receipts are deposited timely(same day as received or the next day's business). ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Separate self-balancing accounting records are maintained for each fund.These records along with supporting details and documents are filed as attachments to the original transaction posting document. These records are maintained in the accounting department. These supporting workpapers and documents are filed in posting and date order. / Page 1 TOWN OF ITHACA INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) CASH DISBURSEMENTS HOW TRANSACTIONS ARE INITIATED? Cash disbursements are generated from the receipt of vendor invoices and sources such as Board Resolutions, Board Approval of a monthly abstract, contractual arrangements that the Town has entered into for public services( i.e.fire protection, summer youth programs). Payments of debt obligation is initiated by the Town Budget Officer on all temporary or permanent financing obligations( i.e. serial bonds). Outside influences may also include state agencies, county, city, villages. WHO AUTHORIZES TRANSACTIONS? Cash disbursements and other significant events are authorized and executed only by persons acting within the scope of their authority.Those with such authority, individually or collectively are the Town Board Members,the Town Budget Officer, and the Town Highway Superintendent. The key cash management people overseeing the outflow of cash are the Town Supervisor and the Town Budget Officer. Both Officials present the governing Town Board with an Abstract of Vendor Payments. This summary of disbursements is reviewed by each Board Member who collectively approve and authorize payment. HOW ARE TRANSACTIONS PROCESSED? Vendor payments are processed on a monthly basis with the Town Board approving an Abstract. This report details each vendor amount to be paid along with the appropriation account to be charged. Disbursements are posted to the books of original entry by the accounting department. Disbursements are an automated process. Checks are not manually written excluding emergency or necessary purposes. ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Separate self-balancing accounting records are maintained for each fund.These records along with supporting details and documents are filed as attachments to the original transaction posting document.These records are maintained in the accounting department. These supporting workpapers and documents are filed in posting and date order. All Abstracts are maintained as an archive record with the Town Clerk. Page 2 TOWN OF ITHACA INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) INVENTORY AND COST OF SALES HOW TRANSACTIONS ARE INITIATED? General supplies and material purchases are initiated by the department head via completion of a requisition. In turn the requisition is approved by the Town Purchasing Agent. The Purchasing Agent prepares a purchase order. This document serves as the trigger for the accounting department to accrue or encumber budgeted moneys to meet the upcoming expense. Some items purchase( i.e. salt, crushed stone ) is purchased in bulk quantities by the Highway Superintendent. This road maintenance material and/or supplies are stock piled at the Town Highway Facility.The Highway Superintendent is responsible for these fungible goods. WHO AUTHORIZES TRANSACTIONS? The purchasing of supply and/or inventory items are authorized and executed only by persons acting within the scope of their authority.Those with such authority, individually or collectively are the Town Board Members, the Town Budget Officer, and the Town Highway Superintendent. HOW ARE TRANSACTIONS PROCESSED? See above explanation under"How transactions are initiated." ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Separate self-balancing accounting records are maintained for each fund.These records along with supporting details and documents are filed as attachments to the original transaction posting the Abstract. While these records are processed and posted in the accounting department. All Abstracts are certified as an Official Document of The Town Board and are archived with the Town Clerk. Supporting workpapers, invoices, resolutions, requisitions, purchase orders and other documentation is maintained with the Official Abstract. Page 3 TOWN OF ITHACA INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) PROPERTY, PLANT and EQUIPMENT HOW TRANSACTIONS ARE INITIATED? The acquisition of plant, property and equipment maybe initiated by the department head, the Town Supervisor and/or any other individual in an authoritative capacity. WHO AUTHORIZES TRANSACTIONS? • The acquisition of these assets may be authorized by the department head and approved by the Town Purchasing Agent of expenditures for general administrative supplies, small office equipment or emergency or necessary operating equipment( i.e. calculators ) in the normal course of day to day business and providing that such amount does not exceed$500. The purchase of capital equipment and property must be presented to the Town Board. In many cases this may take the form of initial discussion. Eventually, the Board ultimately denies or approves such acquisitions. This action often pertains to plant, property and equipment in excess of$10,000. HOW ARE TRANSACTIONS PROCESSED? As in the disbursement of any or all funds for sole purpose of purchasing The Town Board has the ultimate approving authority to effect such acquisitions. Procedures are appropriately implemented and adhered to such as bid requirements the issuance of purchase orders for the encumbrance of budgeted funds and/or the processing of a requisition approved by the Town Purchasing Agent. ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Separate self-balancing accounting records are maintained in the"Group of Fixed Assets Fund." These accounting records along with supporting detail and documents are maintained as attachments to the original transaction posting documents and/or with the Abstract. These records are maintained in both the accounting department and with The Town Clerk. These supporting workpapers and documents are filed in posting and date order. Page 4 INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) INVESTMENTS HOW TRANSACTIONS ARE INITIATED? Transactions for the investing of idle cash is initiated by the Town Budget Officer. WHO AUTHORIZES TRANSACTIONS? The investing of cash for the Town is authorized by the Town Budget Officer. The Budget Officer's authority is conferred by the Town Board under resolution. In the absence of the Town Budget Officer the Town Supervisor( Chief Fiscal Officer) is empowered and authorized by State statue to invest Town cash. HOW ARE TRANSACTIONS PROCESSED? • Investment assets are processed in the accounting/finance department. A prudent exercise of analyzing cash flow is down to determine reasonable excess cash on hand( beyond a 30 day operating need ). Current market rates are secured from local financial institutions. It is the desire of the Town Budget Officer in harmony with Town Board to keep cash investments in the community. ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Accounting records the investing of all cash assets. This includes investments. These assets are not commingled.Assets are accounted for on a fund by fund basis. Documentation supporting these transactions are maintained as attachments to the original entry as posted and maintained in date order. As a dual control the Town Budget does not post these investment transactions.They are posted to the books of original entry by the department bookkeeper. Accordingly, interest earnings along with principal are transacted within the accounting/finance department.The interest earnings are verified and confirmed with the respective financial institution at time of maturity. Unearned interest on outstanding investments at year end is not accrued. This method of accounting has been implemented assuring that the Town records reflect 12 months of interest income. ( 12th month of the prior year and 11 months of the current year) Page 5 INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) PREPAID EXPENSES and OTHER ASSETS HOW TRANSACTIONS ARE INITIATED? The analyzing and recording of a prepaid expense and other assets is initiated by the Town Budget Officer. The Town Budget Officer also is the Town Internal Accountant. WHO AUTHORIZES TRANSACTIONS? As explained above the Town Budget Officer authorizes the transacting and recording of a prepaid expense and prepaid asset. Such determinations are made only at year end. Year end timing has been selected in the interest of matching revenue and expense in the correct fiscal period. HOW ARE TRANSACTIONS PROCESSED? See explanation above. The analyzing of a prepaid asset and/or expense is down in the accounting department. ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Supporting detail and documents for these transactions are maintained as attachments to the original entry as posted and maintained in date order. Page 6 INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) ACCOUNTS PAYABLE and ACCRUED EXPENSES HOW TRANSACTIONS ARE INITIATED? The analyzing and recording of account payable and accrued expenses is initiated by the Town Budget Officer. The Town Budget Officer also is the Town Internal Accountant. WHO AUTHORIZES TRANSACTIONS? As explained above, the Town Budget Officer authorizes the transacting and recording of accounts payable and accrued expenses. Such determinations are made only at year end. Year end timing has been selected in the interest of matching revenue and expense in the correct fiscal period. HOW ARE TRANSACTIONS PROCESSED? See explanation above. The analyzing and recording of accounts payable and accrued expense is down in the accounting department. ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Supporting detail and documents for these transactions are maintained as attachments to the original entry as posted and maintained in date order. Page 7 INTERNAL CONTROL EVALUATION RESPONSE and REVIEW ( SAS 66 ) DEBT HOW TRANSACTIONS ARE INITIATED? The governing Town Board initiates all Town indebtedness. Philosophically, it is the taxpayers that really authorize and initiate the acquisition of all debts on behalf of and for the Town.This is down under a public referendum. WHO AUTHORIZES TRANSACTIONS? See explanation above. HOW ARE TRANSACTIONS PROCESSED? See explanation above. The processing of any or all Town debt would be completed through the appropriate legal and bond underwriters within the bond market(s). ARE ACCOUNTING RECORDS AND SUPPORTING DOCUMENTS MAINTAINED? Supporting detail and documents for these transactions are maintained as attachments to the original entry as posted and maintained in date order. Ban and Serial Bond Obligations detail are maintained in two records. These recordkeeping documents are the Bond Registers and the Books of Original Entry. Both record are maintained with the accounting/finance department. Page 8 Sciarabba Walker & Co., LLP Client: Town o- I--hac4 INTERNAL CONTROL EVALUATION (SAS 55) This packet should be completed either by the client or by Sciarabba Walker & Co., LLP staff in conjunction with client accounting personnel. It can be completed once and reviewed/updated by the client in subsequent years. Prepared/ Reviewed Date For each of the following account balances or class of transactions, document your understanding of the accounting system. If the item is not material or insignificant, mark N/A. Cash Receipts How transactions are initiated Who authorizes transactions How transaction is processed Accounting records and supporting documents maintained Cash Disbursements I How transactions are initiated 1 1 f 1 Who authorizes transactions 1 1 1 How transaction is processed I Accounting records and supporting documents maintained Receivables/ Sales (Orders, Shipments. Billing, Returns, Collections, Etc.) How transactions are initiated Who authorizes transactions How transaction is processed • Accounting records and supporting documents maintained • Inventory And Cost Of Sales (Purchase Orders, Receiving, Perpetual Records, Pricing, Costing, Etc.) How transactions are initiated 1 Who authorizes transactions 1 1 i I 1 1 How transaction is processed Accounting records and supporting documents maintained Property, Plant & Equipment (Additions, Sales, Retirements and Depreciation) How transactions are initiated Who authorizes transactions How transaction is processed Accounting records and supporting documents maintained Investments (Purchases, Sales, Income) 1 How transactions are initiated Who authorizes transactions 1 How transaction is processed Accounting records and supporting documents maintained Prepaid Expenses And Other Assets (Additions, Amortization, Etc.) How transactions are initiated Who authorizes transactions How transaction is processed Accounting records and supporting documents maintained Accounts Payable And Accrued Expenses i 1 How transactions are initiated I Who authorizes ! transactions I I How transaction is processed Accounting records and supporting documents maintained Debt (Borrowings, Repayments, Interest, Etc.) How transactions are initiated Who authorizes transactions How transaction is processed • Accounting records and supporting documents maintained Payroll How transactions are initiated Who authorizes transactions How transaction is processed Accounting records and supporting documents maintained Taxes And Other Income & Expense Items How transactions are initiated Who authorizes transactions How transaction is processed Accounting records and supporting documents maintained Other Areas How transactions are initiated Who authorizes transactions How transaction is processed • Accounting records and supporting documents maintained in Box#: 4 Contents of the box: Annual Financial Reports Folder Name: Start: End: Additional Comments Annual Financial Reports 2000 2000 Financial Statements for the Year 1999 1999 Binded Paper Ended 1999 Annual Financial Reports 1999 1999 Binded Paper Financial Statements for the Year 1999 1999 Independent Auditors Ended 1999 Annual Financial Reports 1998 1998 Loose Paper Annual State Comptroller's 1/1/2000 12/31/2000 Financial Report Financial Statements - Sciarabba 2000 2000 Independent Auditor's Repor Walker& Company- Year Ending 1 7R 1/'7nnn Annual Financial Reports - 1997 Annual Financial Reports - 1996 1996 1996 In House Reports Annual Financial Reports - 1997 1997 1997 In House Reports Annual Financial Reports - 1998 1998 1998 In House Reports Folder Name: Start: End: Additional Comments Annual Financial Reports - 1999 1999 1999 In House Reports Annual Financial Reports -2000 2000 2000 In House Reports (3) Annual Financial Reports - Study 2000 2000 Office of the State Comptroll of Cash Internal Control Practices for T nonl NYS Gnvpmmnetc Annual Financial Reports -2001 2001 2001 In House Reports