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All Numbers in This ReportHave Been Rounded To The Nearest Dollar
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ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW:
1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation ***
5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report ***
AUTHORIZATION
ANNUAL FINANCIAL REPORT
For The
TOWN of Clifton
County of St. Lawrence
UPDATE DOCUMENT
For the Fiscal Year Ended 12/31/2014
State of NEW YORKOffice of The State Comptroller
Division of Local Government and School AccountabilityAlbany, New York 12236
Page 1
TOWN OF Clifton
Financial Information for the following funds and account groups are included in the Annual Financial Report filed byyour government for the fiscal year ended 2013 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2014:
*** FINANCIAL SECTION ***
(A) GENERAL(DA) HIGHWAY-TOWN-WIDE(H) CAPITAL PROJECTS(K) GENERAL FIXED ASSETS(SS) SEWER(SW) WATER(W) GENERAL LONG-TERM DEBT
All amounts included in this update document for 2013 represent data filed by your government with OSC as reviewed and adjusted where necessary.
All numbers in this report will be rounded to the nearest dollar.
*** SUPPLEMENTAL SECTION ***
The Supplemental Section includes the following sections:
7) Schedule of Other Post Employment Benefits (OPEB)6) Schedule of Energy Costs and Consumption5) Schedule of Employee and Retiree Benefits4) Local Government Questionnaire3) Bank Reconciliation2) Schedule of Time Deposits and Investments1) Statement of Indebtedness
Page 2
Code Description 2013 EdpCode 2014
(A) GENERAL
Balance Sheet
Assets
Cash 10,410 A200 41,283
Cash In Time Deposits 1 A201 128
Petty Cash 150 A210 150
TOTAL Cash 10,561 41,561Due From Other Funds 144,619 A391 4,500
TOTAL Due From Other Funds 144,619 4,500Due From Other Governments 40,974 A440
TOTAL Due From Other Governments 40,974 0
TOTAL Assets and Deferred Outflows of Resources 196,153 46,062
OSC Municipality Code 400317300000Page 3
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(A) GENERAL
2013 EdpCode 2014Code Description
Balance Sheet
A600Accounts Payable 145,054
TOTAL Accounts Payable 0145,054A620Tax Anticipation Notes Payable 30,000
TOTAL Notes Payable 030,000A690Overpayments & Clearing Account 12,188
TOTAL Other Liabilities 012,188A630Due To Other Funds
TOTAL Due To Other Funds 00A631Due To Other Governments 8,780
TOTAL Due To Other Governments 08,780
196,021 0TOTAL Liabilities
Fund BalanceA917Unassigned Fund Balance 46,062132
TOTAL Unassigned Fund Balance 46,062132
132 46,062TOTAL Fund Balance
196,153 46,062TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 400317300000Page 4
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(A) GENERAL
Code Description 2013 EdpCode 2014
Revenues
A1001 480,224414,367Real Property Taxes
TOTAL Real Property Taxes 414,367 480,224
A10818,455Other Payments In Lieu of Taxes
A1089 1,959Other Tax ItemsAdditional Description County Surcharge
A1090 4,6718,263Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax Items 16,718 6,629
A11209,643Non Prop Tax Dist By County
TOTAL Non Property Tax Items 9,643 0
A1255 543722Clerk Fees
A1289 3,8561,689Other General Departmental Income
A1603 80160Vital Statistics Fees
A211510Planning Board Fees
TOTAL Departmental Income 2,581 4,478
A2210General Services, Inter Government
TOTAL Intergovernmental Charges 0 0
A2401 20160Interest And Earnings
A2410 6,0868,791Rental of Real Property
TOTAL Use of Money And Property 8,851 6,287
A2530 1010Games of Chance
A2544 402500Dog Licenses
A2555 483775Building And Alteration Permits
TOTAL Licenses And Permits 1,284 895
A2610 16,93810,336Fines And Forfeited Bail
TOTAL Fines And Forfeitures 10,336 16,938
A26512,843Sales of Refuse For Recycling
A2652 25,769Sales of Forest Products
A2655 48066Sales, Other
TOTAL Sale of Property And Compensation For Loss 2,909 26,250
A2701 15720,794Refunds of Prior Year's Expenditures
A2705 865780Gifts And Donations
TOTAL Miscellaneous Local Sources 21,574 1,022
A3001 15,568St Aid, Revenue Sharing
A3005 8,6943,988St Aid, Mortgage Tax
A3820 418550St Aid, Youth Programs
A391015,568St Aid, Conservation Programs
TOTAL State Aid 20,106 24,680
TOTAL Revenues 508,368 567,403
TOTAL Detail Revenues And Other Sources 508,368 567,403
Page 5 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(A) GENERAL
Code Description 2013 EdpCode 2014
Expenditures
A10101 10,41510,415Legislative Board, Pers Serv
A10104 60490Legislative Board, Contr Expend
TOTAL Legislative Board 10,505 11,019
A11101 8,4008,400Municipal Court, Pers Serv
A11102 831945Municipal Court, Equip & Cap Outlay
A11104 154147Municipal Court, Contr Expend
TOTAL Municipal Court 9,492 9,385
A12201 46,84043,401Supervisor,pers Serv
A12202 998971Supervisor,equip & Cap Outlay
A12204 1,508576Supervisor,contr Expend
TOTAL Supervisor 44,948 49,346
A13301 3,3143,987Tax Collection,pers Serv
A13302 429319Tax Collection,equip & Cap Outlay
A13304 407544Tax Collection,contr Expend
TOTAL Tax Collection 4,849 4,149
A13401 650620Budget, Pers Serv
TOTAL Budget 620 650
A13551 9,1409,140Assessment, Pers Serv
A13552 50098Assessment, Equip & Cap Outlay
A13554 858792Assessment, Contr Expend
TOTAL Assessment 10,030 10,498
A14101 22,95122,053Clerk,pers Serv
A14102 835307Clerk,equip & Cap Outlay
A14104 2,226666Clerk,contr Expend
TOTAL Clerk 23,025 26,011
A14201 2,6674,200Law, Pers Serv
A14204 3,193450Law, Contr Expend
TOTAL Law 4,650 5,859
A14804 5,0945,186Public Inform & Services, Contr Expend
TOTAL Public Inform & Services 5,186 5,094
A16201 4,8004,800Buildings, Pers Serv
A16202 5,916555Buildings, Equip & Cap Outlay
A16204 13,75012,089Buildings, Contr Expend
TOTAL Buildings 17,444 24,466
A16504 3,7263,373Central Comm System, Contr Expend
TOTAL Central Comm System 3,373 3,726
A16704 8791,509Central Print & Mail,contr Expend
TOTAL Central Print & Mail 1,509 879
A16804 10,4357,668Central Data Process, Contr Expend
TOTAL Central Data Process 7,668 10,435
A19104 24,55722,301Unallocated Insurance, Contr Expend
TOTAL Unallocated Insurance 22,301 24,557
A19204 2,4002,214Municipal Assn Dues, Contr Expend
TOTAL Municipal Assn Dues 2,214 2,400
TOTAL General Government Support 167,815 188,476
Page 6 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(A) GENERAL
Code Description 2013 EdpCode 2014
Expenditures
A30101 1,2501,000Public Safety Admin, Pers Serv
TOTAL Public Safety Admin 1,000 1,250
A33102 20264Traffic Control, Equip & Cap Outlay
TOTAL Traffic Control 264 20
A35101 3,1793,815Control of Animals, Pers Serv
A35104 2,0133,529Control of Animals, Contr Expend
TOTAL Control of Animals 7,344 5,192
TOTAL Public Safety 8,607 6,462
A40204 416400Registrar of Vital Stat Contr Expend
TOTAL Registrar of Vital Stat Contr Expend 400 416
A40681 9,9059,239Insect Control, Pers Serv
A40682800Insect Control, Equip&cap Outlay
A40684 3,3951,756Insect Control, Contr Expend
TOTAL Insect Control 11,795 13,299
A45254100,000Joint Hospital, Contr Expend
TOTAL Joint Hospital 100,000 0
A45404 500500Ambulance, Contr Expend
TOTAL Ambulance 500 500
TOTAL Health 112,695 14,215
A50101 49,30048,800Street Admin, Pers Serv
A50104 607615Street Admin, Contr Expend
TOTAL Street Admin 49,415 49,907
A51322 3,675798Garage, Equip & Cap Outlay
A51324 21,57611,991Garage, Contr Expend
TOTAL Garage 12,790 25,251
A51824 27,40926,975Street Lighting, Contr Expend
TOTAL Street Lighting 26,975 27,409
TOTAL Transportation 89,180 102,568
A64104 640602Publicity, Contr Expend
TOTAL Publicity 602 640
A65104 500500Veterans Service, Contr Expend
TOTAL Veterans Service 500 500
A69894 4,6711,500Other Eco & Dev, Contr Expend
TOTAL Other Eco & Dev 1,500 4,671
TOTAL Economic Assistance And Opportunity 2,602 5,811
A71454 7,5007,500Joint Rec Proj, Contr Expend
TOTAL Joint Rec Proj 7,500 7,500
A73101 9,4529,349Youth Prog, Pers Serv
A73102 269581Youth Prog, Equip & Cap Outlay
A73104 1,0401,120Youth Prog, Contr Expend
TOTAL Youth Prog 11,050 10,761
A73204 4184,900Joint Youth Prog, Contr Expend
TOTAL Joint Youth Prog 4,900 418
A74101 26,57720,620Library, Pers Serv
Page 7 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(A) GENERAL
Code Description 2013 EdpCode 2014
Expenditures
A74102 8,0007,380Library, Equip & Cap Outlay
TOTAL Library 28,000 34,577
A75104 400400Historian, Contr Expend
TOTAL Historian 400 400
TOTAL Culture And Recreation 51,850 53,656
A80204 198162Planning, Contr Expend
TOTAL Planning 162 198
A85102 3851,724Comm Beautification, Equip & Cap Outlay
TOTAL Comm Beautification 1,724 385
A86641 7,2257,025Code Enforcements, Pers Serv
A86642 3155Code Enforcements, Equip & Cap Outlay
A86644 996278Code Enforcements, Contr Expend
TOTAL Code Enforcements 7,358 8,252
TOTAL Home And Community Services 9,244 8,835
A90108 26,79429,809State Retirement System
A90308 14,17113,779Social Security, Employer Cont
A90508 1,6373,211Unemployment Insurance, Empl Bnfts
A90608 34,69424,252Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 71,050 77,297
A97606 30,000Debt Principal, Tax Anticipation Notes
TOTAL Debt Principal 0 30,000
A97607 161Debt Interest, Tax Anticipation Notes
TOTAL Debt Interest 0 161
TOTAL Expenditures 513,043 487,482
A99019 30,700Transfers, Other FundsAdditional Description transfers (not loans)
TOTAL Operating Transfers 0 30,700
TOTAL Other Uses 0 30,700
TOTAL Detail Expenditures And Other Uses 513,043 518,182
Page 8 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(A) GENERAL
Code Description 2013 EdpCode 2014
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 81,194 A8021 132
Prior Period Adj -Decrease In Fund Balance 76,387 A8015 3,291
Restated Fund Balance - Beg of Year 4,807 A8022 -3,160
ADD - REVENUES AND OTHER SOURCES 508,368 567,403
DEDUCT - EXPENDITURES AND OTHER USES 513,043 518,182
Fund Balance - End of Year 132 A8029 46,062
Page 9 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(A) GENERAL
Budget Summary
EdpCode 20152014
Estimated Revenues
Est Rev - Real Property Taxes 480,224 A1049N 515,152
Est Rev - Real Property Tax Items 5,950 A1099N 10,750
Est Rev - Non Property Tax Items A1199N
Est Rev - Departmental Income 700 A1299N 600
Est Rev - Use of Money And Property 11,215 A2499N 11,215
Est Rev - Licenses And Permits 1,110 A2599N 1,010
Est Rev - Fines And Forfeitures 10,000 A2649N 10,000
Est Rev - Sale of Prop And Comp For Loss 50 A2699N 50
Est Rev - Miscellaneous Local Sources 1,150 A2799N 1,150
Est Rev - State Aid 61,430 A3099N 26,118
571,829 576,045TOTAL Estimated Revenues
571,829 576,045TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 400317300000Page 10
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(A) GENERAL
Budget Summary
EdpCode 20152014
Appropriations
App - General Government Support 246,869 A1999N 293,774
App - Public Safety 13,040 A3999N 15,515
App - Health 62,589 A4999N 12,599
App - Transportation 100,200 A5999N 103,120
App - Economic Assistance And Opportunity 2,800 A6999N 2,800
App - Culture And Recreation 58,026 A7999N 55,302
App - Home And Community Services 9,175 A8999N 9,585
App - Employee Benefits 79,130 A9199N 72,250
571,829 564,945TOTAL AppropriationsApp - Interfund Transfer A9999N 11,100
0 11,100TOTAL Other Uses
571,829 576,045TOTAL Appropriations And Other Uses
OSC Municipality Code 400317300000Page 11
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(DA) HIGHWAY-TOWN-WIDE
Balance Sheet
Assets
Cash 1 DA200 1,609
Cash In Time Deposits 0 DA201 20
TOTAL Cash 1 1,629Due From State And Federal GovernmentAdditional Description CHIPS and Winter Recovery
DA410 65,184
TOTAL State And Federal Aid Receivables 0 65,184Due From Other Funds DA391 1,382
TOTAL Due From Other Funds 0 1,382
TOTAL Assets and Deferred Outflows of Resources 1 68,196
OSC Municipality Code 400317300000Page 12
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(DA) HIGHWAY-TOWN-WIDE
2013 EdpCode 2014Code Description
Balance Sheet
DA600Accounts Payable 14,143109,445
TOTAL Accounts Payable 14,143109,445DA620Tax Anticipation Notes Payable 50,000
TOTAL Notes Payable 50,0000DA630Due To Other Funds
Additional Description Due to General Fund2,000164,180
TOTAL Due To Other Funds 2,000164,180
273,625 66,143TOTAL Liabilities
Fund BalanceDA915Assigned Unappropriated Fund Balance 2,053
TOTAL Assigned Fund Balance 2,0530DA917Unassigned Fund Balance -273,624
TOTAL Unassigned Fund Balance 0-273,624
-273,624 2,053TOTAL Fund Balance
1 68,196TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 400317300000Page 13
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2013 EdpCode 2014
Revenues
DA1001 639,894552,510Real Property Taxes
TOTAL Real Property Taxes 552,510 639,894
DA2302 52,97438,838Snow Removal Services-Other Govts
TOTAL Intergovernmental Charges 38,838 52,974
DA2401 2016Interest And Earnings
TOTAL Use of Money And Property 16 20
DA2650 2,014985Sales of Scrap & Excess Materials
DA2665 4,290Sales of Equipment
DA2680 9702,014Insurance Recoveries
TOTAL Sale of Property And Compensation For Loss 2,999 7,274
DA2701364Refunds of Prior Year's Expenditures
TOTAL Miscellaneous Local Sources 364 0
DA350158,386St Aid, Consolidated Highway Aid
TOTAL State Aid 58,386 0
TOTAL Revenues 653,113 700,162
DA5031 21,402Interfund Transfers
TOTAL Interfund Transfers 0 21,402
TOTAL Other Sources 0 21,402
TOTAL Detail Revenues And Other Sources 653,113 721,564
Page 14 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(DA) HIGHWAY-TOWN-WIDE
Code Description 2013 EdpCode 2014
Expenditures
DA51101 103,58087,631Maint of Streets, Pers Serv
DA51102 21,83920,000Maint of Streets, Equip & Cap Outlay
DA51104 6,22515,192Maint of Streets, Contr Expend
TOTAL Maint of Streets 122,824 131,644
DA51122 2,08476,264Perm Improve Highway, Equip & Cap Outlay
TOTAL Perm Improve Highway 76,264 2,084
DA51302 42,14432,277Machinery, Equip & Cap Outlay
TOTAL Machinery 32,277 42,144
DA514041,250Brush And Weeds, Contr Expend
TOTAL Brush And Weeds 1,250 0
DA51421 170,306187,889Snow Removal, Pers Serv
DA51422 33,71835,618Snow Removal, Equip & Cap Outlay
DA51424 25,41622,069Snow Removal, Contr Expend
TOTAL Snow Removal 245,576 229,441
TOTAL Transportation 478,191 405,312
DA90108 49,08248,185State Retirement, Empl Bnfts
DA90308 20,90820,292Social Security , Empl Bnfts
DA90508 2,3002,204Unemployment Insurance, Empl Bnfts
DA90608 101,784126,363Hospital & Medical (dental) Ins, Empl Bnft
TOTAL Employee Benefits 197,043 174,075
DA97856 41,26855,074Debt Principal, Install PurcH. Debt
TOTAL Debt Principal 55,074 41,268
DA97857 2,05316,140Debt Interest, InstalL. Purch Debt
TOTAL Debt Interest 16,140 2,053
TOTAL Expenditures 746,448 622,708
TOTAL Detail Expenditures And Other Uses 746,448 622,708
Page 15 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(DA) HIGHWAY-TOWN-WIDE
Code Description 2013 EdpCode 2014
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year -98,188 DA8021 -273,625
Prior Period Adj -Increase In Fund Balance DA8012 176,821
Prior Period Adj -Decrease In Fund Balance 82,101 DA8015
Restated Fund Balance - Beg of Year -180,289 DA8022 -96,804
ADD - REVENUES AND OTHER SOURCES 653,113 721,564
DEDUCT - EXPENDITURES AND OTHER USES 746,448 622,708
Fund Balance - End of Year -273,625 DA8029 2,053
Page 16 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20152014
Estimated Revenues
Est Rev - Real Property Taxes 639,894 DA1049N 705,271
EsT. ReV. - Intergovernmental Charges 39,895 DA2399N 39,895
Est Rev - Use of Money And Property 2,000 DA2499N 2,100
Est Rev - Interfund Revenues DA2801N 30,000
Est Rev - State Aid 58,386 DA3099N 58,386
740,175 835,652TOTAL Estimated Revenues
740,175 835,652TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 400317300000Page 17
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(DA) HIGHWAY-TOWN-WIDE
Budget Summary
EdpCode 20152014
Appropriations
App - Transportation 557,679 DA5999N 589,977
App - Employee Benefits 182,596 DA9199N 194,920
App - Debt Service DA9899N 50,755
740,275 835,652TOTAL Appropriations
740,275 835,652TOTAL Appropriations And Other Uses
OSC Municipality Code 400317300000Page 18
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(H) CAPITAL PROJECTS
Balance Sheet
Assets
Cash H200 182,416
Cash With Fiscal Agent 11,437 H223
TOTAL Cash 11,437 182,416Due From State And Federal GovernmentAdditional Description Due from Rural Development
27,880 H410 647,000
TOTAL State And Federal Aid Receivables 27,880 647,000Due From Other Funds H391
TOTAL Due From Other Funds 0 0Due From Other GovernmentsAdditional Description Due from DEC
173,697 H440 608,877
TOTAL Due From Other Governments 173,697 608,877
TOTAL Assets and Deferred Outflows of Resources 213,014 1,438,294
OSC Municipality Code 400317300000Page 19
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(H) CAPITAL PROJECTS
2013 EdpCode 2014Code Description
Balance Sheet
H600Accounts Payable 78,483
TOTAL Accounts Payable 078,483H626Bond Anticipation Notes Payable 710,000345,557
TOTAL Notes Payable 710,000345,557H630Due To Other Funds 13,094
TOTAL Due To Other Funds 013,094
437,134 710,000TOTAL Liabilities
Fund BalanceH914Assigned Appropriated Fund Balance
H915Assigned Unappropriated Fund Balance
TOTAL Assigned Fund Balance 00H917Unassigned Fund Balance -224,210
TOTAL Unassigned Fund Balance 0-224,210
-224,210 0TOTAL Fund Balance
212,924 710,000TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 400317300000Page 20
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2013 EdpCode 2014
Revenues
H2397Capital Projects-Other Local Govts
TOTAL Intergovernmental Charges 0 0
H3097 25,83715,241St Aid-Capital Projects
TOTAL State Aid 15,241 25,837
H4097 1,091,048Fed Aid - Cap Projects
TOTAL Federal Aid 0 1,091,048
TOTAL Revenues 15,241 1,116,885
H5730 710,000Bond Anticipation Notes
H5731Bans Redeemed From Appropriations
TOTAL Proceeds of Obligations 0 710,000
TOTAL Other Sources 0 710,000
TOTAL Detail Revenues And Other Sources 15,241 1,826,885
Page 21 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(H) CAPITAL PROJECTS
Code Description 2013 EdpCode 2014
Expenditures
H14402168,019Engineer, Equip & Cap Outlay
TOTAL Engineer 168,019 0
TOTAL General Government Support 168,019 0
H8110278,891Sewer Administration, Equip & Cap Outlay
TOTAL Sewer Administration 78,891 0
TOTAL Home And Community Services 78,891 0
H97306Debt Principal, Bond Anticipation Notes
TOTAL Debt Principal 0 0
H973073,888Debt Interest, Bond Anticipation Notes
TOTAL Debt Interest 3,888 0
TOTAL Expenditures 250,798 0
TOTAL Detail Expenditures And Other Uses 250,798 0
Page 22 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(H) CAPITAL PROJECTS
Code Description 2013 EdpCode 2014
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 41,593 H8021 -224,210
Prior Period Adj -Decrease In Fund Balance 30,246 H8015
Restated Fund Balance - Beg of Year 11,347 H8022 -224,210
ADD - REVENUES AND OTHER SOURCES 15,241 1,826,885
DEDUCT - EXPENDITURES AND OTHER USES 250,798
Fund Balance - End of Year -224,210 H8029 1,602,675
Page 23 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land 131,198 K101
Buildings 1,599,500 K102
Improvements Other Than Buildings 2,270,940 K103
Machinery And Equipment 838,696 K104
Infrastructure 714,785 K106
Other Capital Assets 5,082,750 K107
Accum Deprec, Buildings -1,560,665 K112
Accum Depr, Imp Other Than Bld -1,589,992 K113
Accum Depr, Machinery & Equip -804,801 K114
Accum Deprec, Infrastructure -714,785 K116
Accum Deprec, Other Capital Assets -851,375 K117
TOTAL Fixed Assets (net) 5,116,252 0
TOTAL Assets and Deferred Outflows of Resources 5,116,252 0
OSC Municipality Code 400317300000Page 24
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(K) GENERAL FIXED ASSETS
2013 EdpCode 2014Code Description
Balance Sheet
Liabilities, Deferred Inflows And Fund BalanceK159Total Non-Current Govt Assets 5,116,252
TOTAL Investments in Non-Current Government Assets 05,116,252
5,116,252 0TOTAL Fund Balance
5,116,252 0TOTAL
OSC Municipality Code 400317300000Page 25
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(SS) SEWER
Balance Sheet
Assets
Cash SS200 6,002
TOTAL Cash 0 6,002Sewer Rents Receivable SS360 960
TOTAL Other Receivables (net) 0 960
TOTAL Assets and Deferred Outflows of Resources 0 6,962
OSC Municipality Code 400317300000Page 26
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(SS) SEWER
2013 EdpCode 2014Code Description
Balance Sheet
SS600Accounts Payable 5
TOTAL Accounts Payable 50
0 5TOTAL Liabilities
Fund BalanceSS915Assigned Unappropriated Fund Balance 6,957
TOTAL Assigned Fund Balance 6,9570
0 6,957TOTAL Fund Balance
0 6,962TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 400317300000Page 27
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(SS) SEWER
Code Description 2013 EdpCode 2014
Revenues
SS1001 6,402Real Property Taxes
TOTAL Real Property Taxes 0 6,402
SS2120 7,680Sewer Rents
TOTAL Departmental Income 0 7,680
TOTAL Revenues 0 14,082
TOTAL Detail Revenues And Other Sources 0 14,082
Page 28 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(SS) SEWER
Code Description 2013 EdpCode 2014
Expenditures
SS81101 163Sewer Administration, Pers Serv
SS81104 312Sewer Administration, Contr Expend
TOTAL Sewer Administration 0 475
SS81201 116Sanitary Sewers, Pers Serv
SS81204 1,678Sanitary Sewers, Contr Expend
TOTAL Sanitary Sewers 0 1,794
SS81301 39Sewage Treat Disp, Pers Serv
SS81304Sewage Treat Disp, Contr Expend
TOTAL Sewage Treat Disp 0 39
TOTAL Home And Community Services 0 2,308
SS90108 1,400State Retirement, Empl Bnfts
SS90308 14Social Security , Empl Bnfts
TOTAL Employee Benefits 0 1,414
SS97306 2,403Debt Principal, Bond Anticipation Notes
TOTAL Debt Principal 0 2,403
SS97307 1,000Debt Interest, Bond Anticipation Notes
TOTAL Debt Interest 0 1,000
TOTAL Expenditures 0 7,125
TOTAL Detail Expenditures And Other Uses 0 7,125
Page 29 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(SS) SEWER
Code Description 2013 EdpCode 2014
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year SS8021
Restated Fund Balance - Beg of Year SS8022
ADD - REVENUES AND OTHER SOURCES 14,082
DEDUCT - EXPENDITURES AND OTHER USES 7,125
Fund Balance - End of Year SS8029 6,957
Page 30 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(SS) SEWER
Budget Summary
EdpCode 20152014
Estimated Revenues
Est Rev - Departmental Income SS1299N 73,170
0 73,170TOTAL Estimated Revenues
0 73,170TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 400317300000Page 31
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(SS) SEWER
Budget Summary
EdpCode 20152014
Appropriations
App - General Government Support SS1999N 1,700
App - Home And Community Services SS8999N 54,728
App-Employee Benefits SS9199N 422
App - Debt Service SS9899N 13,320
0 70,170TOTAL AppropriationsApp - Interfund Transfer SS9999N 3,000
0 3,000TOTAL Other Uses
0 73,170TOTAL Appropriations And Other Uses
OSC Municipality Code 400317300000Page 32
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(SW) WATER
Balance Sheet
Assets
Cash -2,064 SW200 3,564
TOTAL Cash -2,064 3,564Water Rents Receivable 15,659 SW350 31,555
TOTAL Other Receivables (net) 15,659 31,555Due From Other Funds 37,852 SW391
TOTAL Due From Other Funds 37,852 0Cash Special ReservesAdditional Description Not an actual reserve
27 SW230 46,235
TOTAL Restricted Assets 27 46,235
TOTAL Assets and Deferred Outflows of Resources 51,475 81,354
OSC Municipality Code 400317300000Page 33
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(SW) WATER
2013 EdpCode 2014Code Description
Balance Sheet
SW600Accounts Payable 8,098
TOTAL Accounts Payable 08,098SW630Due To Other Funds 3,8835,197
TOTAL Due To Other Funds 3,8835,197
13,296 3,883TOTAL Liabilities
Fund BalanceSW882Reserve For Repairs
Additional Description NOT AN ACTUAL RESERVE (money set aside)46,23527
TOTAL Restricted Fund Balance 46,23527SW914Assigned Appropriated Fund Balance 3,883
SW915Assigned Unappropriated Fund Balance 27,35438,152
TOTAL Assigned Fund Balance 31,23638,152
38,179 77,471TOTAL Fund Balance
51,475 81,354TOTAL Liabilities, Deferred Inflows And Fund Balance
OSC Municipality Code 400317300000Page 34
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(SW) WATER
Code Description 2013 EdpCode 2014
Revenues
SW2142 56,73552,674Unmetered Water Sales
TOTAL Departmental Income 52,674 56,735
SW2401 7Interest And Earnings
TOTAL Use of Money And Property 0 7
TOTAL Revenues 52,674 56,741
TOTAL Detail Revenues And Other Sources 52,674 56,741
Page 35 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Results of Operation
(SW) WATER
Code Description 2013 EdpCode 2014
Expenditures
SW83101 3,52021,922Water Administration, Pers Serv
SW83102 48478Water Administration, Equip & Cap Outlay
SW83104 2,0631,729Water Administration, Contr Expend
TOTAL Water Administration 24,129 5,631
SW83201 9,195Source Supply Pwr & Pump, Pers Serv
SW83204 25,38526,916Source Supply Pwr & Pump, Contr Expend
TOTAL Source Supply Pwr & Pump 26,916 34,581
SW83304 6,5348,936Water Purification, Contr Expend
TOTAL Water Purification 8,936 6,534
SW83404 6,6334,530Water Trans & Distrib, Contr Expend
TOTAL Water Trans & Distrib 4,530 6,633
TOTAL Home And Community Services 64,511 53,379
SW90108 4,4104,010State Retirement, Empl Bnfts
SW90308 5991,640Social Security , Empl Bnfts
TOTAL Employee Benefits 5,650 5,009
SW97957Interfund Loans
TOTAL Debt Interest 0 0
TOTAL Expenditures 70,162 58,387
TOTAL Detail Expenditures And Other Uses 70,162 58,387
Page 36 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(SW) WATER
Code Description 2013 EdpCode 2014
Analysis of Changes in Fund Balance
Analysis of Changes in Fund Balance
Fund Balance - Beginning of Year 35,649 SW8021 38,179
Prior Period Adj -Increase In Fund Balance 20,017 SW8012 40,938
Restated Fund Balance - Beg of Year 55,666 SW8022 79,117
ADD - REVENUES AND OTHER SOURCES 52,674 56,741
DEDUCT - EXPENDITURES AND OTHER USES 70,162 58,387
Fund Balance - End of Year 38,179 SW8029 77,474
Page 37 OSC Municipality Code 400317300000
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(SW) WATER
Budget Summary
EdpCode 20152014
Estimated Revenues
Est Rev - Departmental Income 77,525 SW1299N 77,525
77,525 77,525TOTAL Estimated Revenues
77,525 77,525TOTAL Estimated Revenues And Other Sources
OSC Municipality Code 400317300000Page 38
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description
(SW) WATER
Budget Summary
EdpCode 20152014
Appropriations
App - General Government Support 5,650 SW1999N 4,000
App - Home And Community Services 71,925 SW8999N 73,575
77,575 77,575TOTAL Appropriations
77,575 77,575TOTAL Appropriations And Other Uses
OSC Municipality Code 400317300000Page 39
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Code Description 2013 EdpCode 2014
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non-Current Govt Liabilities 49,810 W129
TOTAL Provision To Be Made In Future Budgets 49,810 0
TOTAL Assets and Deferred Outflows of Resources 49,810 0
OSC Municipality Code 400317300000Page 40
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
(W) GENERAL LONG-TERM DEBT
2013 EdpCode 2014Code Description
Balance Sheet
W626Bond Anticipation Notes Payable
TOTAL Notes Payable 00W685Installment Purchase Debt 49,809W689Other Long Term Debt
TOTAL Other Liabilities 049,809
49,809 0TOTAL Liabilities
49,809 0TOTAL Liabilities
OSC Municipality Code 400317300000Page 41
TOWN OF CliftonAnnual Update Document
For the Fiscal Year Ending 2014
Office of the State Comptroller 6/10/2015TOWN OF CliftonStatement of Indebtedness
For the Fiscal Year Ending 2014
County of: St. Lawrence
Municipal Code: 400317300000
FirstYear
DebtCode
Description
CopsFlag
CompFlag
Date ofIssue
Date ofMaturity
Int.Rate
Var?
Amt. Orig.Issued
O/S Beg.of Year
PaidDur. Year
RedeemedBond Proc.
Prior Yr.Adjust.
AccretedInterest
O/S End
of Year
E 05/15/2014 5.39% $0 $0$171,978 $49,809 $005/15/2009NLease PurchaseIPC2009 $0
AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $49,809 $0 $0 $0$0 $0$0
E 03/03/2014 2.19% $0 $0$30,000 $30,000 $012/05/2013for end of year payrollTAN2013 $0
AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $30,000 $0 $0 $0$0 $0$0
N 03/20/2017 2.19% $0 $0$150,000 $110,000 $003/21/2012Newton Falls Wastewater Grant
BAN2013 $0
N 09/26/2016 2.19% $0 $0$235,557 $235,557 $009/26/2013Sewer EFCBAN2013 $0
AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $345,557 $0 $0 $0$0 $0$0
AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$0$425,366$0 $0$0
Page 42
TOWN OF CliftonSchedule of Time Deposits and Investments
For the Fiscal Year Ending 2014
EDP Code Amount
CASH:
On Hand 9Z2001 $150.00
Demand Deposits 9Z2011 $148.05
Time Deposits 9Z2021 $280,967.54
Total $281,265.59
COLLATERAL:
- FDIC Insurance 9Z2014 $250,000.00
9Z2014A $819,755.49
INVESTMENTS:
- Securities (450)
Book Value (cost) 9Z4501
Market Value at Balance Sheet Date 9Z4502
9Z4504A
- Repurchase Agreements (451)
Book Value (cost) 9Z4511
Market Value at Balance Sheet Date 9Z4512
9Z4514A
$1,069,755.49
Collateralized with securities held in possession of municipality or its agent
Collateralized with securities held in possession of municipality or its agent
Collateralized with securities held in possession of municipality or its agent
Total
Page 43 OSC Municipality Code 400317300000
BankAccountNumber
BankBalance
Add:Deposit
In Transit
Less:Outstanding
Checks
AdjustedBank
Balance
*****-1483 $1,665 $0 $56 $1,609
*****-0027 $90 $0 $0 $90
*****-0213 $12,157 $1,342 $1,536 $11,963
*****-0884 $3,474 $0 $0 $3,474
*****-0914 $2,988 $0 $2,979 $9
*****-0665 $2,407 $0 $0 $2,407
*****-4579 $4,940 $1,200 $6,140 $0
*****-6780 $602,307 $0 $419,890 $182,416
*****-4362 $6,002 $0 $0 $6,002
*****-1947 $20 $0 $0 $20
*****-1955 $128 $0 $0 $128
*****-1457 $9,975 $0 $0 $9,975
*****-8423 $46,235 $0 $0 $46,235
*****-6822 $16,938 $0 $0 $16,938
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash 9ZCASH *
Total Cash Balance All Funds 9ZCASHB *
* Must be equal
$281,266
$150.00
$.00
$281,416
$281,408
OSC Municipality Code 400317300000Page 44
TOWN OF CliftonBank Reconciliation
For the Fiscal Year Ending 2014
Include All Checking, Savings and C.D. Accounts
TOWN OF CliftonEmployee and Retiree BenefitsFor the Fiscal Year Ending 2014
# of Retirees# of FullTime
Employees
# of PartTime
Employees
TotalExpenditures
(All Funds)
AccountCode
Description
90108 State Retirement System
90158 Police and Fire Retirement
90258 Local Pension Fund
90308 Social Security
90408 Worker's Compensation Insurance
90458 Life Insurance
90508 Unemployment Insurance
90558 Disability Insurance
90608 Hospital and Medical(Dental) Insurance
90708 Union Welfare Benefits
90858 Supplemental Benefit Payment toDisabled Fire Fighters
91890 Other Employee Benefits
8Total Full Time Employees:
Total Part Time Employees:
Total
Computed Total From FinancialSection (comparative purposes only)
$0.00
$257,794.74
Page 45 OSC Municipality 400317300000
TOWN OF CliftonEnergy Costs and ConsumptionFor the Fiscal Year Ending 2014
Units Of Measure
Total VolumeTotal Expenditures
Energy Type AlternativeUnits OfMeasure
gallons1,183$3,584Gasoline
gallons16,049$51,973Diesel Fuel
gallons4,543$14,961Fuel Oil
cubic feet2,609$6,202Natural Gas propane-Gallons
kilowatt-hours236,401$53,686Electricity
tonsCoal
Page 46 OSC Municipality 400317300000
TOWN OF CliftonSchedule of Other Post Employment Benefits (OPEB)
For the Fiscal Year Ending 2014
Page 47
TOWN OF CliftonFinancial Comments
For the Fiscal Year Ending 2014
(A) GENERAL
Adjustment Reasonadjustment from 2014 - to correct accounting errors between 2013 and the end of 2014 witherroneous accounting of due to/due froms and interfund transfers. Laird Petrie and Mark Bono hadperformed an audit in the beginning of 2014 were made aware of these issues. This should be thefinal correction for these accounting errors.
Account Code A8015
(DA) HIGHWAY-TOWN-WIDE
Adjustment ReasonGeneral had cleared a loan due from Hwy so Hwy no longer owes the General Fund any monies,thus increasing their fund balance.
Account Code DA8012
.Account Code DA8015
(SW) WATER
Adjustment ReasonRepayment to the Repair Fund by the General Fund was not correctly figured into the previousyear's figures.
Account Code SW8012
Page 48 OSC Municipality Code 400317300000