cortlandcountyny_gov_doc_46ad9b5a50 - Public Records Archive

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All Numbers in This Report Have Been Rounded To The Nearest Dollar 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 COUNTY of Cortland County of Cortland UPDATE DOCUMENT For the Fiscal Year Ended 12/31/2015 State of NEW YORK Office of The State Comptroller Division of Local Government and School Accountability Albany, New York 12236 Page 1 ---PAGE BREAK--- COUNTY OF Cortland Financial Information for the following funds and account groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2014 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2015: FINANCIAL SECTION GENERAL (CD) SPECIAL GRANT COUNTY ROAD (DM) ROAD MACHINERY (EL) ENTERPRISE REFUSE/GARBAGE CAPITAL PROJECTS GENERAL FIXED ASSETS (MS) SELF INSURANCE WORKERS COMPENSATION (TA) AGENCY GENERAL LONG-TERM DEBT All amounts included in this update document for 2014 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 Consumption 5) Schedule of Employee and Retiree Benefits 4) Local Government Questionnaire 3) Bank Reconciliation 2) Schedule of Time Deposits and Investments 1) Statement of Indebtedness Page 2 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 GENERAL Balance Sheet Assets Cash 7,942,520 A200 4,686,138 Cash In Time Deposits A201 3,131,609 Petty Cash 5,400 A210 5,075 TOTAL Cash 7,947,920 7,822,822 Taxes Receivable, Overdue 2,015,765 A260 1,716,378 Returned School Taxes Receivable 2,042,883 A280 2,051,400 City School Taxes Receivable 283,852 A290 183,564 Delinquent Village Taxes Rec 136,513 A295 132,541 Taxes Receivable, Pending Additional Description Tax Installments 910,023 A300 601,646 Property Acquired For Taxes Additional Description Bankruptcy 5,424 A330 80,777 Allowance For Uncollectible Taxes -27,888 A342 -87,461 TOTAL Taxes Receivable (net) 5,366,572 4,678,845 Accounts Receivable 4,964,359 A380 2,357,819 TOTAL Other Receivables (net) 4,964,359 2,357,819 State And Federal, Social Services 4,842,475 A400 4,200,921 Due From State And Federal Government 1,433,426 A410 2,675,863 TOTAL State And Federal Aid Receivables 6,275,901 6,876,784 Due From Other Funds 796,567 A391 1,421,157 TOTAL Due From Other Funds 796,567 1,421,157 Towns & Cities 31,134 A430 Due From Other Governments 273,193 A440 TOTAL Due From Other Governments 304,326 0 Prepaid Expenses 1,066,937 A480 1,091,093 TOTAL Prepaid Expenses 1,066,937 1,091,093 Cash Special Reserves A230 Cash In Time Deposits Special Reserves 2,098,125 A231 3,728,877 TOTAL Restricted Assets 2,098,125 3,728,877 Miscellaneous Current Assets 641 A489 TOTAL Other 641 0 TOTAL Assets and Deferred Outflows of Resources 28,821,348 27,977,397 OSC Municipality Code 110100000000 Page 3 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- GENERAL 2014 EdpCode 2015 Code Description Balance Sheet A600 Accounts Payable 6,050,798 2,703,247 TOTAL Accounts Payable 6,050,798 2,703,247 A601 Accrued Liabilities 727,792 TOTAL Accrued Liabilities 0 727,792 A688 Other Liabilities Additional Description FARMLAND PROTECTION 67,122 A690 Overpayments & Clearing Account -936 TOTAL Other Liabilities 0 66,187 A630 Due To Other Funds 266,838 2,187,244 TOTAL Due To Other Funds 266,838 2,187,244 A631 Due To Other Governments Additional Description MH LIABILITIES 322,153 226,922 A649 Due To Social Service Recipient -9,564 -7,953 A660 Due To School Districts 2,429,216 2,429,486 A661 Due To City School Districts 347,385 345,861 A668 Due To Village, Delinquent Taxes 123,870 128,435 TOTAL Due To Other Governments 3,213,060 3,122,751 8,807,220 9,530,696 TOTAL Liabilities Deferred Inflows of Resources A691 Deferred Inflow of Resources 336,300 A694 Deferred Taxes 1,955,010 TOTAL Deferred Inflows of Resources 0 2,291,310 2,291,310 0 TOTAL Deferred Inflows of Resources Fund Balance A806 Not in Spendable Form Additional Description prepaid nys retirement 1,091,093 1,066,937 TOTAL Nonspendable Fund Balance 1,091,093 1,066,937 A827 Retirement Contribution Reserve 922,256 922,222 A863 Insurance Reserve 118,751 118,747 A878 Capital Reserve Additional Description B & G, Jail, STOA 144,259 4,726 A880 Reserve For Tax Stabilization 1,052,479 1,052,429 A882 Reserve For Repairs Additional Description Vehicles/ W/M 17,132 A884 Reserve For Debt 887 A899 Other Restricted Fund Balance 1,474,000 TOTAL Restricted Fund Balance 3,729,764 2,098,125 A914 Assigned Appropriated Fund Balance 219,460 755,756 A915 Assigned Unappropriated Fund Balance 662,984 TOTAL Assigned Fund Balance 219,460 1,418,740 A917 Unassigned Fund Balance 13,406,384 13,139,016 TOTAL Unassigned Fund Balance 13,406,384 13,139,016 17,722,818 18,446,701 TOTAL Fund Balance 28,821,348 27,977,397 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 4 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Revenues A1001 32,541,489 32,164,838 Real Property Taxes TOTAL Real Property Taxes 32,164,838 32,541,489 A1051 288,052 368,137 Gain From Sale of Tax Acq Property A1081 129,688 119,833 Other Payments In Lieu of Taxes A1090 687,955 788,177 Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 1,276,146 1,105,695 A1110 28,132,268 29,113,231 Sales And Use Tax A1113 678,899 654,599 Tax On Hotel Room Occupancy A1115 939,504 825,469 Towns Share of Sales Tax A1140 148,980 164,813 Emergency Telephone System Surcharge A1150 48,804 36,967 O.T.B. Surtax TOTAL Non Property Tax Items 30,795,079 29,948,455 A1220 500 Public Administrator Fees Additional Description public defender fees A1230 3,756 4,624 Treasurer Fees A1235 148,347 133,416 Charges For Tax Redemption A1250 48,189 34,753 Assessors Fees A1255 1,392,834 1,294,475 Clerk Fees A1289 128,461 373,477 Other General Departmental Income A1510 181,048 91,298 Sheriff Fees Additional Description civil fees A1580 3,536 2,835 Restitution Surcharge A1589 458,795 602,905 Other Public Safety Departmental Income A1601 23,171 10,439 Public Health Fees A1610 25,705 Home Nursing Charges Additional Description nursing home closed 2014 A1620 1,881,923 1,532,230 Mental Health Fees A1621 353,692 335,767 Early Interven Fees For Serv A1689 658,873 980,875 Other Health Departmental Income A1770 124,550 123,261 Airport Fees & Rentals A1776 123,439 140,607 Airport Sales of Supplies A1801 37,709 216,185 Repay of Medical Assistance A1809 219,839 235,894 Repayment of Family Assistance A1811 30,914 35,387 Medical Incentive Earnings A1819 198,968 282,943 Repayment of Child Care A1823 300 400 Repayment of Juvenile Delinquent Care A1840 243,375 216,376 Repayment of Safety Net Assistance A1841 23,448 6,808 Repayment of Home Energy Assis A1842 1,245 35 Repayment of Emergency Care For Adults A1962 15,184 16,233 Sealer of Weights & Measures A1972 411,108 313,281 Charges-Programs For The Aging A2001 9,337 7,075 Park And Recreational Charges A2089 Other Culture & Recreation Income A2189 145,167 121,303 Other Home & Community Services Income TOTAL Departmental Income 7,138,589 6,867,708 A2220 4,874 10,740 Civil Service Charges A2260 5,789 Public Safety Services For Other Govts A2389 1,500 Misc Revenue, Other Govts Page 5 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Revenues A2392 318,500 285,000 Debt Service, Other Govts TOTAL Intergovernmental Charges 303,028 323,374 A2401 7,886 11,982 Interest And Earnings A2410 164,380 169,064 Rental of Real Property A2450 3,618 3,669 Commissions TOTAL Use of Money And Property 184,715 175,884 A2615 25,000 122,340 Stop-Dwi Fines TOTAL Fines And Forfeitures 122,340 25,000 A2652 11,913 1,471 Sales of Forest Products A2665 1,952 5,903 Sales of Equipment A2690 23,595 Other Compensation For Loss TOTAL Sale of Property And Compensation For Loss 30,969 13,865 A2701 347,631 Refunds of Prior Year's Expenditures A2705 250 Gifts And Donations A2725 221,833 Vlt/tribal-State Compact Moneys A2770 451,754 104,633 Unclassified (specify) TOTAL Miscellaneous Local Sources 674,346 451,754 A3014 299,676 St Aid VLT/Tribal Compact Moneys A3021 100,722 94,467 State Aid Court Facilities A3025 203,994 50,174 State Aid, Indigent Legal Services Fund A3030 72,189 72,189 St Aid, District Attorney Salaries A3089 51,100 209,041 St Aid - Other (specify) Additional Description aid to prosecution A3277 980,640 1,238,770 St Aid, Education of Handicapped Child A3306 505,257 172,050 State Aid, Homeland Security A3310 214,873 234,061 St Aid, Probation Services A3315 -1,702 3,403 St Aid, Navigation Law Enforcement A3317 2,587 2,592 St Aid, Snowmobile Law Enforce A3389 127,067 16,944 St Aid, Other Public Safety Additional Description stop dwi, cps A3401 927,066 918,060 St Aid, Public Health A3450 1,222,460 617,443 St Aid, Public Health, Other A3489 -157,405 600,071 St Aid, Other Health A3490 2,892,845 2,501,340 St Aid, Mental Health A3594 1,237,957 612,475 St Aid, Bus And Other Mass Trans A3601 -18,362 -56,505 St Aid, Medical Assistance A3609 5,667 5,260 St Aid, Family Assistance A3610 2,072,576 2,540,917 St Aid, Social Services Administration A3619 2,125,789 2,226,318 St Aid, Child Care A3623 69,530 68,508 St Aid, Juvenile Delinquent A3640 667,058 672,949 St Aid, Safety Net A3642 20,638 28,270 St Aid, Emergency Aid For Adults A3655 927,947 941,374 St Aid, Day Care A3670 375,361 611,104 St Aid, Services For Recipients A3710 8,529 8,529 St Aid, Veterans Service Agencies A3772 719,923 803,466 St Aid, Programs For Aging A3820 69,437 81,200 St Aid, Youth Programs Page 6 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Revenues A3989 19,848 183,960 St Aid - Other Home And Community Service Additional Description W/M TOTAL State Aid 15,458,430 15,743,267 A4401 85,101 56,493 Fed Aid, Public Health A4451 357,330 233,563 Early Intervention Federal A4490 -98,883 190,181 Fed Aid, Mental Health A4589 443,500 Fed Aid Other Transportation A4597 355,205 226,698 Fed Aid, Transp Cap Proj A4601 24,671 22,945 Fed Aid, Medicaid Assistance A4609 1,916,074 2,159,845 Fed Aid, Family Assistance A4610 3,042,633 3,143,674 Fed Aid, Social Services Administration A4611 784,856 894,361 Fed Aid, Food Stamp Program Admin A4615 1,804,022 1,853,022 Flexible Fund For Family Services (fffs) A4640 80,446 99,758 Fed Aid, Safety Net A4641 -81,945 -26,177 Fed Aid, Home Energy Assistance A4661 112,936 54,824 Title Iv-B Funds A4670 -573,858 -561,512 Fed Aid, Services For Recipients A4689 1,152,118 1,006,094 Fed Aid Other Social Services A4772 338,235 163,590 Fed Aid, Programs For Aging TOTAL Federal Aid 9,517,359 9,742,441 TOTAL Revenues 97,665,840 96,938,932 A5031 26,856 Interfund Transfers TOTAL Interfund Transfers 26,856 0 TOTAL Other Sources 26,856 0 TOTAL Detail Revenues And Other Sources 97,692,696 96,938,932 Page 7 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A10101 184,041 156,057 Legislative Board, Pers Serv A10102 11,479 Legislative Board, Equip & Cap Outlay A10104 51,588 46,458 Legislative Board, Contr Expend A10108 75,381 78,325 Legislative Board, Empl TOTAL Legislative Board 292,318 311,010 A11651 669,029 622,663 District Attorney, Pers Serv A11652 11,723 8,470 District Attorney,equip & Cap Outlay A11654 98,083 80,328 District Attorney,contr Expend A11658 268,670 251,288 District Attorney,empl TOTAL District Attorney 962,748 1,047,505 A11701 484,141 416,834 Public Defender,pers Serv A11704 120,822 40,759 Public Defender,contr Expend A11708 203,214 188,004 Public Defender,empl TOTAL Public Defender 645,596 808,177 A11751 28,018 Public Administrator,pers Serv Additional Description assigned counsel A11752 Public Administrator, Equip & Cap Outlay Additional Description assigned counsel A11754 559,215 Public Administrator,contr Expend Additional Description assigned counsel A11758 9,434 Public Administrator,empl Additional Description assigned counsel TOTAL Public Administrator 0 596,667 A11851 41,308 39,914 Med Examiners & Coroners,pers Serv A11854 73,386 73,409 Med Examiners & Coroners,contr Expend A11858 35,281 33,417 Med Examiners & Coroners,empl TOTAL Med Examiners & Coroners 146,740 149,975 A13101 219,432 257,345 Dir of Finance, Pers Serv A13104 10,728 12,286 Dir of Finance, Contr Expend Additional Description b & f, cpa cost allocation fees A13108 134,819 114,710 Dir of Finance, Empl TOTAL Dir of Finance 384,341 364,979 A13201 69,644 105,819 Auditor, Pers Serv A13204 401 777 Auditor, Contr Expend Additional Description includes contracted auditor A13208 27,515 60,999 Auditor, Empl TOTAL Auditor 167,595 97,560 A13251 63,576 72,181 Treasurer, Pers Serv A13254 165,258 72,220 Treasurer, Contr Expend Additional Description Treasurer plus fiscal agent fees A13258 16,829 35,589 Treasurer, Empl TOTAL Treasurer 179,990 245,663 A13551 175,135 186,349 Assessment, Pers Serv A13554 35,921 51,649 Assessment, Contr Expend A13558 94,476 95,268 Assessment, Empl TOTAL Assessment 333,266 305,532 A13624 3,738 Tax Advertising, Contr Expend TOTAL Tax Advertising 3,738 0 Page 8 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A13644 2,020 Exp On Prop Acq For Taxes, Contr Expend TOTAL Exp On Prop Acq For Taxes 0 2,020 A13804 65,193 18,255 Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 18,255 65,193 A14101 412,226 417,371 Clerk,pers Serv A14102 11,718 9,554 Clerk,equip & Cap Outlay A14104 85,852 79,793 Clerk,contr Expend A14108 235,011 242,354 Clerk,empl TOTAL Clerk 749,072 744,807 A14201 172,101 174,198 Law, Pers Serv A14202 2,783 Law, Equip & Cap Outlay A14204 26,616 571,694 Law, Contr Expend A14208 54,048 77,045 Law, Empl TOTAL Law 822,936 255,548 A14301 248,760 242,175 Personnel, Pers Serv A14302 Personnel,equip & Cap Outlay A14304 164,792 143,181 Personnel, Contr Expend Additional Description includes flex spending A14308 132,819 110,098 Personnel, Empl TOTAL Personnel 495,454 546,371 A14501 160,534 166,725 Elections, Pers Serv A14502 938 1,710 Elections, Equip & Cap Outlay A14504 94,230 219,094 Elections, Contr Expend A14508 59,433 65,790 Elections, Empl TOTAL Elections 453,319 315,135 A16102 182,902 2,411 Central Services Admin,equip & Cap Outlay A16104 56,663 64,409 Central Services Admin,contr Expend TOTAL Central Services Admin 66,820 239,565 A16201 704,608 662,415 Buildings, Pers Serv A16202 963,399 371,310 Buildings, Equip & Cap Outlay A16204 734,244 640,264 Buildings, Contr Expend Additional Description 1186 A16208 394,617 366,143 Buildings, Empl TOTAL Buildings 2,040,133 2,796,868 A16704 153,045 152,737 Central Print & Mail,contr Expend TOTAL Central Print & Mail 152,737 153,045 A16801 431,221 435,473 Central Data Process, Pers Serv A16802 89,540 146,628 Central Data Process & Cap Outlay A16804 107,968 96,860 Central Data Process, Contr Expend A16808 218,982 205,573 Central Data Process, Empl TOTAL Central Data Process 884,534 847,711 A17104 11,283 20,166 Self Insurance Admin, Contr Expend TOTAL Self Insurance Admin 20,166 11,283 A19204 Municipal Assn Dues, Contr Expend TOTAL Municipal Assn Dues 0 0 Page 9 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A19304 1,192 Judgements And Claims, Contr Expend TOTAL Judgements And Claims 0 1,192 A19854 13,007,211 14,452,896 Distribution of Sales Tax TOTAL Distribution of Sales Tax 14,452,896 13,007,211 A19874 Distrib of Vlt/tribal-State Compact Money TOTAL Distrib of Vlt/tribal-State Compact Money 0 0 A19894 91,412 Other Gen Govt Support, Contr Expend TOTAL Other Gen Govt Support 91,412 0 TOTAL General Government Support 23,364,066 22,913,017 A24904 412,335 306,947 Community College Tuition,contr Expend TOTAL Community College Tuition 306,947 412,335 A24954 1,687,103 1,775,177 Contribution,community College,contr Expen Additional Description contribution plus debt fees TOTAL Contribution 1,775,177 1,687,103 A29602 3,342 Education Handicapped Children A29604 1,644,208 1,976,217 Education Handicapped Children,contr Expen TOTAL Education Handicapped Children 1,979,559 1,644,208 TOTAL Education 4,061,683 3,743,646 A30201 1,045,144 989,908 Public Safety Comm Sys, Pers Serv A30202 474,709 161,665 Public Safety Comm Sys, Equip & Cap Outlay A30204 229,594 185,991 Public Safety Comm Sys, Contr Expend A30208 499,595 472,655 Public Safety Comm Sys, Empl TOTAL Public Safety Comm Sys 1,810,218 2,249,042 A31101 2,720,007 2,652,089 Sheriff,pers Serv A31102 122,296 129,769 Sheriff, Equip & Cap Outlay A31104 320,752 306,953 Sheriff, Contr Expend A31108 1,262,133 1,370,063 Sheriff, Empl TOTAL Sheriff 4,458,874 4,425,188 A31401 1,167,014 1,145,809 Probation, Pers Serv A31404 40,383 35,725 Probation, Contr Expend A31408 534,325 533,548 Probation, Empl TOTAL Probation 1,715,083 1,741,722 A31501 2,922,985 2,641,655 Jail, Pers Serv A31502 36,996 81,740 Jail, Equip & Cap Outlay A31504 905,967 678,745 Jail, Contr Expend A31508 1,276,389 1,237,161 Jail, Empl TOTAL Jail 4,639,302 5,142,337 A33152 4,395 38,493 Stop Dwi, Equip & Cap Outlay A33154 114,619 141,827 Stop Dwi,contr Expend TOTAL Stop Dwi 180,320 119,014 A35104 48,000 42,000 Control of Animals, Contr Expend TOTAL Control of Animals 42,000 48,000 A36201 38,941 37,229 Safety Inspection, Pers Serv A36202 1,310 Safety Inspection, Equip & Cap Outlay A36204 73,718 3,408 Safety Inspection, Contr Expend Page 10 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A36208 27,816 26,142 Safety Inspection, Empl TOTAL Safety Inspection 68,089 140,475 TOTAL Public Safety 12,913,887 13,865,778 A40101 617,912 616,583 Public Health, Pers Serv A40102 6,367 Public Health, Equip & Cap Outlay A40104 243,891 190,891 Public Health, Contr Expend A40108 297,420 304,383 Public Health, Empl TOTAL Public Health 1,111,857 1,165,590 A40351 532,576 499,099 Family Health Plan Ser, Pers Serv Additional Description jacobus center A40352 290 9,969 Family Health Plan Ser, Equip & Cap Outlay A40354 114,409 145,508 Family Health Plan Ser, Contr Expend A40358 266,429 258,360 Family Health Plan Ser,empl TOTAL Family Health Plan Ser 912,936 913,704 A40501 592,860 492,587 Public Health Other, Pers Serv Additional Description nursing administration A40502 13,174 Public Health Other, Equip & Cap Outlay A40504 59,066 92,687 Public Health Other, Contr Expend A40508 306,916 259,182 Public Health Other, Empl TOTAL Public Health Other 857,630 958,842 A40591 604,750 488,627 Early Intervention Pgm,pers Serv A40592 2,940 Early Interven Pgm,equip&cap Outlay A40594 169,569 107,034 Early Intervention Pgm,contr Expend A40598 246,158 176,765 Early Intervention, Empl Ben TOTAL Early Intervention 772,426 1,023,417 A40901 372,485 365,277 Environmental Health Prog, Pers Serv A40902 442 9,012 Environmental Health Prog,equip & Cap Outl A40904 52,961 47,320 Environmental Health Prog, Contr Expend A40908 177,522 174,217 Environmental Health Program TOTAL Environmental Health Program 595,825 603,410 A41891 214,569 Other Public Health, Pers Serv A41894 120,979 Other Public Health, Contr Expend A41898 115,794 Other Public Health, Empl TOTAL Other Public Health 451,342 0 A43101 1,520,115 1,451,760 Mental Health Admin,pers Serv Additional Description admin, prevent youth, horizon house A43102 4,126 675 Mental Health Admin,equip & Cap Outlay A43104 2,652,161 2,626,824 Mental Health Admin,contr Expend A43108 670,395 629,288 Mental Health Admin,empl TOTAL Mental Health Admin 4,708,547 4,846,797 A43201 111,705 119,376 Mental Health Prog,pers Serv Additional Description family support services A43202 Mental Health Prog,equip & Cap Outlay A43204 6,102 3,345 Mental Health Prog,contr Expend A43208 46,409 58,404 Mental Health Prog, Empl TOTAL Mental Health Prog 181,124 164,216 TOTAL Health 9,591,687 9,675,976 Page 11 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A56102 60 Airport, Equip & Cap Outlay A56104 201,067 221,264 Airport, Contr Expend TOTAL Airport 221,264 201,127 A56302 399,470 Bus Operations, Equip & Cap Outlay A56304 715,086 833,902 Bus Operations, Contr Expend Additional Description 8022 TOTAL Bus Operations 833,902 1,114,556 TOTAL Transportation 1,055,165 1,315,683 A60101 4,961,275 5,052,048 Admin, Pers Serv A60102 31,427 12,212 Admin, Equip & Cap Outlay A60104 1,195,355 1,289,001 Admin, Contr Expend A60108 2,756,465 2,721,982 Admin, Empl TOTAL Admin 9,075,243 8,944,522 A60554 731,656 720,694 Day Care, Contr Expend TOTAL Day Care 720,694 731,656 A60704 543,293 659,933 Services For Recipients, Contr Expend TOTAL Services For Recipients 659,933 543,293 A61004 9,589,488 10,055,048 Medicaid TOTAL Medicaid 10,055,048 9,589,488 A61014 4,552 115,257 Medical Assistance, Contr Expend TOTAL Medical Assistance 115,257 4,552 A61094 3,088,197 3,382,752 Family Assistance, Contr Expend TOTAL Family Assistance 3,382,752 3,088,197 A61194 3,640,623 3,686,551 Child Care, Contr Expend TOTAL Child Care 3,686,551 3,640,623 A61234 141,897 111,129 Juvenile Delinquent, Contr Expend TOTAL Juvenile Delinquent 111,129 141,897 A61294 1 -65,568 State Training School, Contr Expend TOTAL State Training School -65,568 1 A61404 2,680,851 2,660,799 Safety Net, Contr Expend TOTAL Safety Net 2,660,799 2,680,851 A61414 6,871 34,970 Home Energy Assistance, Contr Expend TOTAL Home Energy Assistance 34,970 6,871 A61424 42,706 56,766 Emergency Aid For Adults, Contr Expend TOTAL Emergency Aid For Adults 56,766 42,706 A64104 498,300 458,300 Publicity, Contr Expend TOTAL Publicity 458,300 498,300 A64204 416,791 410,632 Promotion of Industry, Contr Expend TOTAL Promotion of Industry 410,632 416,791 A65101 76,440 79,560 Veterans Service, Pers Serv A65102 1,401 Veterans Service, Equip & Cap Outlay A65104 5,847 4,645 Veterans Service, Contr Expend A65108 44,789 44,311 Veterans Service, Empl TOTAL Veterans Service 128,515 128,477 A66101 41,845 41,260 Consumer Affairs, Pers Serv Page 12 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A66104 3,397 3,061 Consumer Affairs, Contr Expend A66108 18,782 17,981 Consumer Affairs, Empl TOTAL Consumer Affairs 62,302 64,024 A67721 1,097,885 1,045,153 Programs For Aging, Pers Serv Additional Description aging program, nutrition. A67722 15,714 7,048 Programs For Aging, Equip & Cap Outlay A67724 533,284 539,509 Programs For Aging, Contr Expend A67728 530,818 528,799 Programs For Aging, Empl TOTAL Programs For Aging 2,120,510 2,177,701 TOTAL Economic Assistance And Opportunity 33,673,833 32,699,950 A71102 37,443 30,662 Parks, Equip & Cap Outlay A71104 21,700 24,630 Parks, Contr Expend A71108 6,045 17,355 Parks, Empl TOTAL Parks 72,647 65,188 A73104 76,358 53,756 Youth Prog, Contr Expend TOTAL Youth Prog 53,756 76,358 A74104 3,500 3,500 Library, Contr Expend TOTAL Library 3,500 3,500 A75204 50,000 50,000 Historical Property, Contr Expend TOTAL Historical Property 50,000 50,000 A76101 74,671 90,362 Programs For Aging, Pers Serv A76104 8,106 9,584 Programs For Aging, Contr Expend A76108 39,391 67,002 Programs For Aging, Empl TOTAL Programs For Aging 166,948 122,168 TOTAL Culture And Recreation 346,851 317,214 A80201 201,472 195,684 Planning, Pers Serv A80204 249,584 299,408 Planning, Contr Expend A80208 99,390 73,218 Planning, Empl TOTAL Planning 568,309 550,446 A87104 285,093 275,000 Conservation, Contr Expend TOTAL Conservation 275,000 285,093 A87204 2,000 2,000 Fish And Game, Contr Expend TOTAL Fish And Game 2,000 2,000 A87304 14,000 Forestry, Contr Expend TOTAL Forestry 0 14,000 A87504 294,000 294,000 Agriculture And Livestock, Contr Expend TOTAL Agriculture And Livestock 294,000 294,000 A87904 14,000 Gen Natural Resources, Contr Expend TOTAL Gen Natural Resources 14,000 0 TOTAL Home And Community Services 1,153,309 1,145,539 A90408 165,702 112,985 Worker's Compensation, Empl A90508 19,536 45,720 Unemployment Insurance, Empl A90608 2,828,366 2,828,366 Hospital & Medical (dental) Ins, Empl Bnft TOTAL Employee Benefits 2,987,071 3,013,604 Page 13 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2014 EdpCode 2015 Expenditures A97106 463,386 352,050 Debt Principal, Serial Bonds A97856 2,710,643 Install Pur Debt, Principal Additional Description Motorola Radio Lease TOTAL Debt Principal 352,050 3,174,029 A97107 296,426 310,958 Debt Interest, Serial Bonds A97857 183,890 Install Pur Debt, Interest Additional Description Motorola Radio Lease TOTAL Debt Interest 310,958 480,316 TOTAL Expenditures 89,810,562 92,344,752 A99019 5,612,182 4,865,202 Transfers, Other Funds A99509 468,157 1,338,556 Transfers, Capital Projects Fund TOTAL Operating Transfers 6,203,759 6,080,339 TOTAL Other Uses 6,203,759 6,080,339 TOTAL Detail Expenditures And Other Uses 96,014,320 98,425,091 Page 14 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- GENERAL Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 15,522,321 A8021 17,722,917 Prior Period Adj -Increase In Fund Balance 522,220 A8012 2,209,943 Prior Period Adj -Decrease In Fund Balance A8015 Restated Fund Balance - Beg of Year 16,044,541 A8022 19,932,860 ADD - REVENUES AND OTHER SOURCES 97,692,696 96,938,932 DEDUCT - EXPENDITURES AND OTHER USES 96,014,320 98,425,091 Fund Balance - End of Year 17,722,917 A8029 18,446,701 Page 15 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description GENERAL Budget Summary EdpCode 2016 2015 Estimated Revenues Est Rev - Real Property Taxes 33,553,108 A1049N 33,945,100 Est Rev - Real Property Tax Items 1,003,050 A1099N 1,021,404 Est Rev - Non Property Tax Items 29,468,620 A1199N 29,361,958 Est Rev - Departmental Income 7,444,306 A1299N 7,442,928 Est Rev - Use of Money And Property 25,100 A2499N 40,665 Est Rev - Miscellaneous Local Sources 675,000 A2799N 290,650 Est Rev - State Aid 14,538,347 A3099N 13,137,980 Est Rev - Federal Aid 10,516,285 A4099N 11,122,173 97,223,816 96,362,858 TOTAL Estimated Revenues Appropriated Fund Balance 755,756 A599N 219,460 755,756 219,460 TOTAL Estimated Other Sources 97,979,572 96,582,318 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 16 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description GENERAL Budget Summary EdpCode 2016 2015 Appropriations App - General Government Support 23,443,718 A1999N 21,397,785 App - Education 4,240,084 A2999N 2,045,635 App - Public Safety 13,164,440 A3999N 11,163,511 App - Health 9,863,983 A4999N 9,977,375 App - Transportation 1,060,119 A5999N 878,232 App - Economic Assistance And Opportunity 34,212,187 A6999N 31,932,673 App - Culture And Recreation 1,218,841 A7999N 236,888 App - Home And Community Services 1,199,886 A8999N 837,141 App - Employee Benefits 2,954,291 A9199N 11,205,896 App - Debt Service 1,192,402 A9899N 979,521 92,549,951 90,654,657 TOTAL Appropriations App - Interfund Transfer 5,429,621 A9999N 5,927,661 5,429,621 5,927,661 TOTAL Other Uses 97,979,572 96,582,318 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 17 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 (CD) SPECIAL GRANT Balance Sheet Assets Cash Additional Description combines all wia 32,608 CD200 65,851 TOTAL Cash 32,608 65,851 Due From State And Federal Government 13,542 CD410 42,849 TOTAL State And Federal Aid Receivables 13,542 42,849 Due From Other Funds 36,882 CD391 TOTAL Due From Other Funds 36,882 0 Cash Special Reserves CD230 TOTAL Restricted Assets 0 0 TOTAL Assets and Deferred Outflows of Resources 83,032 108,700 OSC Municipality Code 110100000000 Page 18 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (CD) SPECIAL GRANT 2014 EdpCode 2015 Code Description Balance Sheet CD630 Due To Other Funds 23,635 36,882 TOTAL Due To Other Funds 23,635 36,882 36,882 23,635 TOTAL Liabilities Deferred Inflows of Resources CD691 Deferred Inflow of Resources 85,065 46,146 TOTAL Deferred Inflows of Resources 85,065 46,146 46,146 85,065 TOTAL Deferred Inflows of Resources Fund Balance CD899 Other Restricted Fund Balance TOTAL Restricted Fund Balance 0 0 CD915 Assigned Unappropriated Fund Balance 4 TOTAL Assigned Fund Balance 0 4 4 0 TOTAL Fund Balance 83,032 108,700 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 19 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (CD) SPECIAL GRANT Code Description 2014 EdpCode 2015 Revenues CD2401 20 11 Interest And Earnings TOTAL Use of Money And Property 11 20 CD4790 1,147,389 751,938 Fed Aid, Job Training Partnership CD4791 346,566 Federal Aid - Workforce Investment Act TOTAL Federal Aid 751,938 1,493,955 TOTAL Revenues 751,949 1,493,975 TOTAL Detail Revenues And Other Sources 751,949 1,493,975 Page 20 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (CD) SPECIAL GRANT Code Description 2014 EdpCode 2015 Expenditures CD17101 Administration-Personal Services CD17102 Administration-Equip&cap Outlay CD17104 Administration-Contractual CD17108 Administration-Empl Ben TOTAL Administration-Empl Ben 0 0 TOTAL General Government Support 0 0 CD62901 362,017 Job Train Admin, Per Serv CD62904 1,147,409 257,309 Job Train Admin, Contr Expend CD62908 132,639 Job Train Admin, Empl TOTAL Job Train Admin 751,965 1,147,409 CD62931 Workforce Investment Act, Pers Serv CD62932 Workforce Investment Act, Equip & Cap Outl CD62934 346,566 Workforce Investment Act, Contr Expen CD62938 Workforce Investment Act, Empl TOTAL Workforce Investment Act 0 346,566 TOTAL Economic Assistance And Opportunity 751,965 1,493,975 TOTAL Expenditures 751,965 1,493,975 TOTAL Detail Expenditures And Other Uses 751,965 1,493,975 Page 21 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (CD) SPECIAL GRANT Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 20 CD8021 4 Restated Fund Balance - Beg of Year 20 CD8022 4 ADD - REVENUES AND OTHER SOURCES 751,949 1,493,975 DEDUCT - EXPENDITURES AND OTHER USES 751,965 1,493,975 Fund Balance - End of Year 4 CD8029 4 Page 22 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 COUNTY ROAD Balance Sheet Assets Cash 1,264,482 D200 1,869,488 Cash In Time Deposits D201 543,966 TOTAL Cash 1,264,482 2,413,454 Accounts Receivable 3,097 D380 85 TOTAL Other Receivables (net) 3,097 85 Due From State And Federal Government D410 107,164 TOTAL State And Federal Aid Receivables 0 107,164 Due From Other Funds 33,659 D391 106,454 TOTAL Due From Other Funds 33,659 106,454 Prepaid Expenses 84,071 D480 TOTAL Prepaid Expenses 84,071 0 Cash Special Reserves 80,608 D230 80,610 TOTAL Restricted Assets 80,608 80,610 TOTAL Assets and Deferred Outflows of Resources 1,465,917 2,707,767 OSC Municipality Code 110100000000 Page 23 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- COUNTY ROAD 2014 EdpCode 2015 Code Description Balance Sheet D600 Accounts Payable 93,726 161,782 TOTAL Accounts Payable 93,726 161,782 D601 Accrued Liabilities 50,886 TOTAL Accrued Liabilities 0 50,886 D626 Bond Anticipation Notes Payable TOTAL Notes Payable 0 0 D688 Other Liabilities 86 TOTAL Other Liabilities 0 86 D630 Due To Other Funds 367,288 176,915 TOTAL Due To Other Funds 367,288 176,915 389,670 461,014 TOTAL Liabilities Fund Balance D806 Not in Spendable Form 84,071 TOTAL Nonspendable Fund Balance 0 84,071 D827 Retirement Contribution Reserve 80,610 80,608 D884 Reserve For Debt 223 D899 Other Restricted Fund Balance TOTAL Restricted Fund Balance 80,833 80,608 D913 Committed Fund Balance TOTAL Committed Fund Balance 0 0 D914 Assigned Appropriated Fund Balance Additional Description MATCH 2016 APPR FB 1,050,425 374,648 D915 Assigned Unappropriated Fund Balance 1,115,495 536,921 TOTAL Assigned Fund Balance 2,165,920 911,569 D917 Unassigned Fund Balance TOTAL Unassigned Fund Balance 0 0 1,076,248 2,246,753 TOTAL Fund Balance 1,465,917 2,707,767 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 24 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation COUNTY ROAD Code Description 2014 EdpCode 2015 Revenues D1789 11,161 8,394 Other Transportation Departmental Income TOTAL Departmental Income 8,394 11,161 D2300 14,570 13,196 Transportation Services, Other Govts D2302 702,360 941,811 Snow Removal Services, Other Govts TOTAL Intergovernmental Charges 955,007 716,930 D2401 482 565 Interest And Earnings TOTAL Use of Money And Property 565 482 D2655 5 Sales, Other D2680 9,031 Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 5 9,031 D2701 2,342 712 Refunds of Prior Year's Expenditures D2710 10,094 Premium & Accrued Interest On Obligations TOTAL Miscellaneous Local Sources 10,806 2,342 D2801 36,006 49,495 Interfund Revenues TOTAL Interfund Revenues 49,495 36,006 D3089 1,199 St Aid, Other Aid, (specify) D3501 1,814,479 1,778,529 St Aid, Consolidated Highway Aid TOTAL State Aid 1,779,728 1,814,479 D4960 58,357 154,554 Fed Aid, Emergency Disaster Assistance TOTAL Federal Aid 154,554 58,357 TOTAL Revenues 2,958,554 2,648,788 D5031 5,209,021 4,809,621 Interfund Transfers TOTAL Interfund Transfers 4,809,621 5,209,021 D5720 4,695,000 Statutory Installment Bonds TOTAL Proceeds of Obligations 0 4,695,000 TOTAL Other Sources 4,809,621 9,904,021 TOTAL Detail Revenues And Other Sources 7,768,175 12,552,809 Page 25 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation COUNTY ROAD Code Description 2014 EdpCode 2015 Expenditures D33101 34,123 32,457 Traffic Control, Pers Serv D33104 146,031 128,827 Traffic Control, Contr Expen D33108 17,253 18,180 Traffic Control, Empl TOTAL Traffic Control 179,464 197,407 TOTAL Public Safety 179,464 197,407 D50101 330,048 305,771 Street Admin, Pers Serv D50104 63,158 67,008 Street Admin, Contr Expend D50108 152,536 160,267 Street Admin, Empl TOTAL Street Admin 533,045 545,742 D50201 40,322 49,427 Engineering, Pers Serv D50202 1,752 Engineering, Equip & Cap Outlay D50204 20,719 14,314 Engineering, Contr Expend D50208 17,369 21,036 Engineering, Empl TOTAL Engineering 86,529 78,410 D51101 935,149 757,256 Maint of Streets, Pers Serv D51104 3,271,669 2,018,658 Maint of Streets, Contr Expend D51108 488,574 510,808 Maint of Streets, Empl TOTAL Maint of Streets 3,286,722 4,695,392 D51121 407,966 328,777 Perm Improve Highway, Pers Serv D51124 2,677,036 1,490,545 Perm Improve Highway, Contr Expend D51128 203,507 106,988 Perm Improve Highway, Empl TOTAL Perm Improve Highway 1,926,311 3,288,509 D51421 146,099 Snow Removal, Pers Serv D51424 -15,081 915,458 Snow Removal, Contr Expend D51428 49,712 Snow Removal, Empl TOTAL Snow Removal 1,111,269 -15,081 D51441 91,754 Snow Removal State,pers Serv D51444 -6,921 418,284 Snow Removal State, Contr Expend D51448 28,847 Snow Removal State, Empl TOTAL Snow Removal State 538,886 -6,921 D56101 38,715 Airport, Pers Serv TOTAL Airport 38,715 0 TOTAL Transportation 7,521,477 8,586,051 D97106 90,274 88,870 Debt Principal, Serial Bonds D97306 55,000 Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 88,870 145,274 D97107 168,839 83,707 Debt Interest, Serial Bonds D97307 23,019 10,166 Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 93,873 191,858 TOTAL Expenditures 7,883,684 9,120,590 Page 26 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation COUNTY ROAD Code Description 2014 EdpCode 2015 Other Uses D99019 65,500 Transfers, Other Funds TOTAL Operating Transfers 65,500 0 TOTAL Other Uses 65,500 0 TOTAL Detail Expenditures And Other Uses 7,949,184 9,120,590 Page 27 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- COUNTY ROAD Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,257,257 D8021 1,076,248 Prior Period Adj -Increase In Fund Balance D8012 359,780 Prior Period Adj -Decrease In Fund Balance D8015 2,621,494 Restated Fund Balance - Beg of Year 1,257,257 D8022 -1,185,466 ADD - REVENUES AND OTHER SOURCES 7,768,175 12,552,809 DEDUCT - EXPENDITURES AND OTHER USES 7,949,184 9,120,590 Fund Balance - End of Year 1,076,248 D8029 2,246,753 Page 28 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description COUNTY ROAD Budget Summary EdpCode 2016 2015 Estimated Revenues Est Rev - Intergovernmental Charges 23,050 D2399N 22,050 Est Rev - Use of Money And Property 1,500 D2499N 600 Est Rev - Miscellaneous Local Sources 1,689,000 D2799N Est Rev - Interfund Revenues 5,259,621 D2801N 5,457,070 Est Rev - State Aid 2,384,961 D3099N 2,429,480 9,358,132 7,909,200 TOTAL Estimated Revenues Appropriated Fund Balance 374,648 D599N 1,050,425 374,648 1,050,425 TOTAL Estimated Other Sources 9,732,780 8,959,625 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 29 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description COUNTY ROAD Budget Summary EdpCode 2016 2015 Appropriations App - Transportation 8,410,647 D5999N 5,887,106 App - Employee Benefits 965,018 D9199N 895,241 App - Debt Service 357,115 D9899N 2,177,278 9,732,780 8,959,625 TOTAL Appropriations 9,732,780 8,959,625 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 30 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 (DM) ROAD MACHINERY Balance Sheet Assets Cash 1,230,329 DM200 276,221 Cash In Time Deposits DM201 1,268,912 TOTAL Cash 1,230,329 1,545,133 Accounts Receivable 278,012 DM380 98,380 TOTAL Other Receivables (net) 278,012 98,380 Due From Other Funds 52,732 DM391 18,000 TOTAL Due From Other Funds 52,732 18,000 Prepaid Expenses 20,221 DM480 TOTAL Prepaid Expenses 20,221 0 Cash Special Reserves 51,104 DM230 51,105 TOTAL Restricted Assets 51,104 51,105 TOTAL Assets and Deferred Outflows of Resources 1,632,397 1,712,618 OSC Municipality Code 110100000000 Page 31 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (DM) ROAD MACHINERY 2014 EdpCode 2015 Code Description Balance Sheet DM600 Accounts Payable 72,674 130,457 TOTAL Accounts Payable 72,674 130,457 DM601 Accrued Liabilities 22,159 TOTAL Accrued Liabilities 0 22,159 DM630 Due To Other Funds 98,538 TOTAL Due To Other Funds 98,538 0 152,616 171,212 TOTAL Liabilities Fund Balance DM806 Not in Spendable Form 20,221 TOTAL Nonspendable Fund Balance 0 20,221 DM827 Retirement Contribution Reserve 51,105 51,104 TOTAL Restricted Fund Balance 51,105 51,104 DM914 Assigned Appropriated Fund Balance 435,000 184,299 DM915 Assigned Unappropriated Fund Balance 1,055,301 1,224,108 TOTAL Assigned Fund Balance 1,490,301 1,408,407 DM917 Unassigned Fund Balance TOTAL Unassigned Fund Balance 0 0 1,479,732 1,541,406 TOTAL Fund Balance 1,632,348 1,712,618 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 32 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (DM) ROAD MACHINERY Code Description 2014 EdpCode 2015 Revenues DM2300 184,690 287,417 Transportation Services, Other Govts TOTAL Intergovernmental Charges 287,417 184,690 DM2401 343 397 Interest And Earnings DM2414 2,424,418 2,285,561 Rental of Equipment TOTAL Use of Money And Property 2,285,958 2,424,761 DM2650 12,900 15,798 Sales of Scrap & Excess Materials DM2665 101,926 Sales of Equipment DM2680 20,793 Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 36,591 114,826 DM2701 128 Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 128 0 DM2801 140,357 229,161 Interfund Revenues TOTAL Interfund Revenues 229,161 140,357 TOTAL Revenues 2,839,255 2,864,634 DM5031 121,081 Interfund Transfers TOTAL Interfund Transfers 121,081 0 TOTAL Other Sources 121,081 0 TOTAL Detail Revenues And Other Sources 2,960,337 2,864,634 Page 33 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (DM) ROAD MACHINERY Code Description 2014 EdpCode 2015 Expenditures DM51301 417,257 465,609 Machinery, Pers Serv DM51302 402,340 386,978 Machinery, Equip & Cap Outlay DM51304 1,155,920 1,528,570 Machinery, Contr Expend DM51308 220,346 214,480 Machinery, Empl TOTAL Machinery 2,595,638 2,195,863 TOTAL Transportation 2,595,638 2,195,863 DM97106 94,597 75,790 Debt Principal, Serial Bonds TOTAL Debt Principal 75,790 94,597 DM97107 50,183 74,285 Debt Interest, Serial Bonds TOTAL Debt Interest 74,285 50,183 TOTAL Expenditures 2,745,712 2,340,643 DM99019 400,000 Transfers, Other Funds TOTAL Operating Transfers 0 400,000 TOTAL Other Uses 0 400,000 TOTAL Detail Expenditures And Other Uses 2,745,712 2,740,643 Page 34 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (DM) ROAD MACHINERY Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,265,157 DM8021 1,479,782 Prior Period Adj -Increase In Fund Balance DM8012 Prior Period Adj -Decrease In Fund Balance DM8015 62,367 Restated Fund Balance - Beg of Year 1,265,157 DM8022 1,417,415 ADD - REVENUES AND OTHER SOURCES 2,960,337 2,864,634 DEDUCT - EXPENDITURES AND OTHER USES 2,745,712 2,740,643 Fund Balance - End of Year 1,479,782 DM8029 1,541,406 Page 35 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description (DM) ROAD MACHINERY Budget Summary EdpCode 2016 2015 Estimated Revenues Intergovernmental Charges 2,815,065 DM2399N 2,602,082 Use of Money And Property 1,000 DM2499N 350 Miscellaneous Local Sources 1,000 DM2799N 21,000 Interfund Revenues 260,000 DM2801N 160,000 3,077,065 2,783,432 TOTAL Estimated Revenues Appropriated Fund Balance 184,299 DM599N 435,000 184,299 435,000 TOTAL Estimated Other Sources 3,261,364 3,218,432 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 36 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description (DM) ROAD MACHINERY Budget Summary EdpCode 2016 2015 Appropriations Transportation 2,469,000 DM5999N 2,433,573 Employee Benefits 243,083 DM9199N 233,189 Debt Service (principal & InT.) 149,281 DM9899N 151,670 2,861,364 2,818,432 TOTAL Appropriations Other Budgetary Purposes DM962N Interfund Transfers 400,000 DM9999N 400,000 400,000 400,000 TOTAL Other Uses 3,261,364 3,218,432 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 37 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 (EL) ENTERPRISE REFUSE/GARBAGE Statement of Net Position Assets Cash 289,407 EL200 44,589 Cash In Time Deposits EL201 229,858 Petty Cash 240 EL210 500 TOTAL Cash 289,647 274,947 Accounts Receivable 121,760 EL380 141,630 TOTAL Other Receivables (net) 121,760 141,630 Due From State And Federal Government 3,523 EL410 TOTAL State And Federal Aid Receivables 3,523 0 Due From Other Funds 49,820 EL391 6,292 TOTAL Due From Other Funds 49,820 6,292 Prepaid Expenses 15,463 EL480 TOTAL Prepaid Expenses 15,463 0 Cash Special Reserves Additional Description LANDFILL EQUIPMENT & CLOSURE 428,855 EL230 712,542 TOTAL Restricted Assets 428,855 712,542 Land 176,300 EL101 176,300 Buildings 2,303,685 EL102 2,303,685 Improvements Other Than Buildings 21,198,235 EL103 19,909,964 Machinery And Equipment 2,219,458 EL104 2,354,653 Accum Deprec, Buildings -8,904,065 EL112 -760,213 Accum Depr, Imp Other Than Bld -3,649,881 EL113 -14,339,928 TOTAL Fixed Assets (net) 13,343,732 9,644,461 TOTAL Assets and Deferred Outflows of Resources 14,252,800 10,779,872 OSC Municipality Code 110100000000 Page 38 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (EL) ENTERPRISE REFUSE/GARBAGE 2014 EdpCode 2015 Code Description Statement of Net Position EL600 Accounts Payable 72,424 12,824 TOTAL Accounts Payable 72,424 12,824 EL601 Accrued Liabilities 12,336 TOTAL Accrued Liabilities 0 12,336 EL626 Bond Anticipation Notes Payable 868,000 TOTAL Notes Payable 0 868,000 EL684 Landfill Closure & Post Closure Liability 5,455,848 3,679,563 EL690 Overpayments & Clearing Account TOTAL Other Liabilities 5,455,848 3,679,563 EL630 Due To Other Funds 171,711 203,057 TOTAL Due To Other Funds 171,711 203,057 EL628 Bonds Payable 10,678,486 9,886,390 TOTAL Bond And Long Term Liabilities 10,678,486 9,886,390 14,662,170 16,378,469 TOTAL Liabilities Deferred Inflows of Resources EL691 Deferred Inflow of Resources TOTAL Deferred Inflows of Resources 0 0 0 0 TOTAL Deferred Inflows of Resources Fund Balance EL921 Net Assets-Restricted For Capital Projects -282,349 EL922 Net Assets-Restricted For Debt EL923 Net Assets-Restricted For Other Purposes Additional Description MATCH RSV ACCT BS 712,542 428,856 EL924 Net Assets-Unrestricted (deficit) -6,311,139 -555,876 TOTAL Net Position -5,598,597 -409,369 -409,369 -5,598,597 TOTAL Fund Balance 14,252,801 10,779,872 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 39 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2014 EdpCode 2015 Revenues EL2130 1,581,056 1,554,766 Refuse & Garbage Charges TOTAL Charges For Services Within Locality 1,554,766 1,581,056 EL2650 9,918 Sale of Scrap Materials EL2655 20,005 Sales, Other Additional Description sale of equipment TOTAL Sale of Property And Compensation For Loss 0 29,923 EL5031 803,161 Interfund Transfers TOTAL Interfund Transfers 0 803,161 EL2401 191 5,405 Interest And Earnings TOTAL Use of Money And Property 5,405 191 EL2701 157 Refunds of Prior Year's Expenditures EL2770 1,692 3,132 Unclassified (specify) TOTAL Other 3,290 1,692 EL3989 7,563 St Aid - Other Home And Community Service TOTAL State Aid 7,563 0 TOTAL Revenues 1,571,023 2,416,023 TOTAL Operating Revenue 1,571,023 2,416,023 Page 40 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2014 EdpCode 2015 Expenses EL81601 334,652 193,950 Refuse & Garbage, Pers Serv TOTAL Refuse & Garbage 193,950 334,652 TOTAL Personal Services 193,950 334,652 EL13754 Credit Card Fees TOTAL Credit Card Fees 0 0 EL81604 1,592,916 Refuse & Garbage, Contr Expend TOTAL Refuse & Garbage 0 1,592,916 TOTAL Contractual Expenses 0 1,592,916 EL17108 177,187 155,640 Administration-Empl Ben TOTAL Administration-Empl Ben 155,640 177,187 TOTAL Employee Benefits 155,640 177,187 EL97107 288,544 449,953 Debt Interest, Serial Bonds TOTAL Interest Expense 449,953 288,544 TOTAL Expenses 799,544 2,393,299 TOTAL Operating Expenses 799,544 2,393,299 Page 41 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2014 EdpCode 2015 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year -818,713 EL8021 -409,369 Prior Period Adj -Increase In Net Position EL8012 Prior Period Adj -Decrease In Net Position 362,136 EL8015 5,211,952 Restated Net Position - Beg of Year -1,180,849 EL8022 -5,621,321 ADD - REVENUES AND OTHER SOURCES 1,571,023 2,416,023 DEDUCT - EXPENDITURES AND OTHER USES 799,544 2,393,299 Net Position - End of Year -409,369 EL8029 -5,598,597 Page 42 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 Cash Flow Page 43 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 CAPITAL PROJECTS Balance Sheet Assets Cash 1,447,492 H200 Cash In Time Deposits H201 66,781 TOTAL Cash 1,447,492 66,781 Due From State And Federal Government 102,736 H410 3,060,252 TOTAL State And Federal Aid Receivables 102,736 3,060,252 Due From Other Funds 2,221,497 H391 TOTAL Due From Other Funds 2,221,497 0 Cash Special Reserves 443,506 H230 328,651 TOTAL Restricted Assets 443,506 328,651 TOTAL Assets and Deferred Outflows of Resources 4,215,231 3,455,684 OSC Municipality Code 110100000000 Page 44 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- CAPITAL PROJECTS 2014 EdpCode 2015 Code Description Balance Sheet H600 Accounts Payable 23,545 TOTAL Accounts Payable 23,545 0 H626 Bond Anticipation Notes Payable 4,404,500 TOTAL Notes Payable 0 4,404,500 H688 Other Liabilities 597 TOTAL Other Liabilities 0 597 H630 Due To Other Funds 957,315 592,701 TOTAL Due To Other Funds 957,315 592,701 4,997,798 980,860 TOTAL Liabilities Fund Balance H899 Other Restricted Fund Balance 328,651 443,506 TOTAL Restricted Fund Balance 328,651 443,506 H914 Assigned Appropriated Fund Balance H915 Assigned Unappropriated Fund Balance 2,146,173 TOTAL Assigned Fund Balance 2,146,173 0 H917 Unassigned Fund Balance -1,226,073 TOTAL Unassigned Fund Balance 0 -1,226,073 -782,567 2,474,824 TOTAL Fund Balance 4,215,230 3,455,684 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 45 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation CAPITAL PROJECTS Code Description 2014 EdpCode 2015 Revenues H2401 1 Interest And Earnings TOTAL Use of Money And Property 1 0 H3097 228,771 3,280,814 St Aid-Capital Projects Additional Description public safety H3297 457,388 41,418 St Aid, Other Additional Description airport H3589 423,692 St Aid, Other Transportation Additional Description hwy H3597 262,270 St Aid, Trans Cap Grants (spec) TOTAL State Aid 3,584,502 1,109,851 H4597 2,494,464 787,743 Fed Aid, Transp Cap Proj TOTAL Federal Aid 787,743 2,494,464 TOTAL Revenues 4,372,246 3,604,315 H5031 468,157 1,311,700 Interfund Transfers TOTAL Interfund Transfers 1,311,700 468,157 H5710 2,757,000 Serial Bonds H5730 Bond Anticipation Notes H5731 55,000 Bans Redeemed From Appropriations Additional Description county road fund TOTAL Proceeds of Obligations 0 2,812,000 TOTAL Other Sources 1,311,700 3,280,157 TOTAL Detail Revenues And Other Sources 5,683,946 6,884,472 Page 46 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation CAPITAL PROJECTS Code Description 2014 EdpCode 2015 Expenditures H24972 1,206,475 570,362 Comm College -Capital Projects TOTAL Comm College -Capital Projects 570,362 1,206,475 TOTAL Education 570,362 1,206,475 H30202 746,397 3,000,054 Public Safety Comm Sys, Equip & Cap Outlay Additional Description RADIO & CAD TOTAL Public Safety Comm Sys 3,000,054 746,397 TOTAL Public Safety 3,000,054 746,397 H51102 Maint of Streets, Equip & Cap Outlay TOTAL Maint of Streets 0 0 H51122 2,317,338 1,135,656 Perm Improve Highway, Equip & Cap Outlay TOTAL Perm Improve Highway 1,135,656 2,317,338 H51202 1,320,100 20,094 Maint of Bridges, Equip & Cap Outlay TOTAL Maint of Bridges 20,094 1,320,100 H56102 910,511 585,091 Airport, Equip & Cap Outlay TOTAL Airport 585,091 910,511 TOTAL Transportation 1,740,841 4,547,949 H87604 5,636 Emergency Disaster Work, Contr TOTAL Emergency Disaster Work 5,636 0 TOTAL Home And Community Services 5,636 0 H97856 2,769,124 Installment Purchase,principal TOTAL Debt Principal 2,769,124 0 H97957 Interfund Loans TOTAL Debt Interest 0 0 TOTAL Expenditures 8,086,017 6,500,821 H99019 Transfers, Other Funds TOTAL Operating Transfers 0 0 TOTAL Other Uses 0 0 TOTAL Detail Expenditures And Other Uses 8,086,017 6,500,821 Page 47 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- CAPITAL PROJECTS Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 3,219,503 H8021 -782,568 Prior Period Adj -Increase In Fund Balance H8012 2,873,741 Prior Period Adj -Decrease In Fund Balance 1,600,000 H8015 Restated Fund Balance - Beg of Year 1,619,503 H8022 2,091,173 ADD - REVENUES AND OTHER SOURCES 5,683,946 6,884,472 DEDUCT - EXPENDITURES AND OTHER USES 8,086,017 6,500,821 Fund Balance - End of Year -782,568 H8029 2,474,824 Page 48 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 GENERAL FIXED ASSETS Balance Sheet Assets Land 1,221,700 K101 1,221,700 Buildings 28,125,924 K102 28,125,924 Machinery And Equipment 17,735,170 K104 16,414,619 Construction Work In Progress 3,881,398 K105 3,881,398 Infrastructure 102,270,998 K106 100,632,757 Other Capital Assets 10,914,213 K107 10,914,213 Accum Deprec, Buildings -20,969,434 K112 -20,969,434 Accum Depr, Machinery & Equip -11,149,230 K114 -11,149,230 Accum Deprec, Infrastructure -50,965,477 K116 -50,965,477 Accum Deprec, Other Capital Assets -2,182,842 K117 -2,182,842 TOTAL Fixed Assets (net) 78,882,420 75,923,628 TOTAL Assets and Deferred Outflows of Resources 78,882,420 75,923,628 OSC Municipality Code 110100000000 Page 49 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- GENERAL FIXED ASSETS 2014 EdpCode 2015 Code Description Balance Sheet Liabilities, Deferred Inflows And Fund Balance K159 Total Non-Current Govt Assets Additional Description ADJ TO AUDITOR SCHEDULE 75,923,628 78,882,420 TOTAL Investments in Non-Current Government Assets 75,923,628 78,882,420 78,882,420 75,923,628 TOTAL Fund Balance 78,882,420 75,923,628 TOTAL OSC Municipality Code 110100000000 Page 50 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 (MS) SELF INSURANCE Balance Sheet Assets Cash 4,525,106 MS200 2,504,278 Cash In Time Deposits MS201 2,674,264 TOTAL Cash 4,525,106 5,178,542 Accounts Receivable 654 MS380 TOTAL Other Receivables (net) 654 0 Due From Other Funds -120 MS391 2,044 TOTAL Due From Other Funds -120 2,044 Prepaid Expenses 4,605 MS480 TOTAL Prepaid Expenses 4,605 0 Cash Special Reserves MS230 4,697 TOTAL Restricted Assets 0 4,697 TOTAL Assets and Deferred Outflows of Resources 4,530,244 5,185,283 OSC Municipality Code 110100000000 Page 51 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (MS) SELF INSURANCE 2014 EdpCode 2015 Code Description Balance Sheet MS600 Accounts Payable 328,599 213,120 TOTAL Accounts Payable 328,599 213,120 MS601 Accrued Liabilities 1,793 TOTAL Accrued Liabilities 0 1,793 MS688 Other Liabilities Additional Description IBNR 1,145,941 358,531 TOTAL Other Liabilities 1,145,941 358,531 MS630 Due To Other Funds 18,544 5,092 TOTAL Due To Other Funds 18,544 5,092 MS637 Due To Employees' Retirement System 4,697 4,697 TOTAL Due To Other Governments 4,697 4,697 583,233 1,497,781 TOTAL Liabilities Fund Balance MS923 Net Assets-Restricted For Other Purposes Additional Description APPROPRIATED FUND BALANCE 138,531 MS924 Net Assets-Unrestricted (deficit) 3,687,502 3,808,481 TOTAL Net Position 3,687,502 3,947,012 3,947,012 3,687,502 TOTAL Fund Balance 4,530,244 5,185,283 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 52 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (MS) SELF INSURANCE Code Description 2014 EdpCode 2015 Revenues MS2801 8,408,309 8,201,079 Interfund Revenues TOTAL Charges For Services Within Locality 8,201,079 8,408,309 MS2222 637,831 491,013 Participants Assessments TOTAL Charges For Services To Other Localities 491,013 637,831 MS2401 376 Interest And Earnings TOTAL Use of Money And Property 376 0 MS2700 154,856 185,597 Reimbursement of Medicare Part D Exp MS2701 6,961 62,921 Refund of Prior Years Expend MS2709 1,490,344 1,470,806 Employee Contributions TOTAL Other 1,719,324 1,652,161 TOTAL Revenues 10,411,791 10,698,301 TOTAL Operating Revenue 10,411,791 10,698,301 Page 53 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation (MS) SELF INSURANCE Code Description 2014 EdpCode 2015 Expenses MS17101 58,631 55,844 Administration-Personal Services TOTAL Administration-Personal Services 55,844 58,631 TOTAL Personal Services 55,844 58,631 MS17104 1,061,668 435,642 Administration-Contractual TOTAL Administration-Contractual 435,642 1,061,668 TOTAL Contractual Expenses 435,642 1,061,668 MS17108 32,795 30,739 Administration-Employee Benefits TOTAL Administration-Employee Benefits 30,739 32,795 MS90608 9,924,214 8,895,243 Hospital And Medical TOTAL Hospital And Medical 8,895,243 9,924,214 TOTAL Employee Benefits 8,925,982 9,957,009 TOTAL Expenses 9,417,468 11,077,308 TOTAL Operating Expenses 9,417,468 11,077,308 Page 54 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (MS) SELF INSURANCE Code Description 2014 EdpCode 2015 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year 3,313,653 MS8021 3,947,012 Prior Period Adj -Increase In Net Position MS8012 272,699 Prior Period Adj -Decrease In Net Position 360,965 MS8015 153,202 Restated Net Position - Beg of Year 2,952,688 MS8022 4,066,509 ADD - REVENUES AND OTHER SOURCES 10,411,791 10,698,301 DEDUCT - EXPENDITURES AND OTHER USES 9,417,468 11,077,308 Net Position - End of Year 3,947,012 MS8029 3,687,501 Page 55 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 Cash Flow Page 56 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 WORKERS COMPENSATION Balance Sheet Assets Cash 116,447 S200 8,162 Cash In Time Deposits S201 324,207 TOTAL Cash 116,447 332,369 Accounts Receivable 4,407 S380 Assessments Rec, Workers Comp 7,500 S382 TOTAL Other Receivables (net) 11,907 0 TOTAL Assets and Deferred Outflows of Resources 128,354 332,369 OSC Municipality Code 110100000000 Page 57 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- WORKERS COMPENSATION 2014 EdpCode 2015 Code Description Balance Sheet S600 Accounts Payable 23,983 TOTAL Accounts Payable 0 23,983 S601 Accrued Liabilities 4,866,703 3,946,197 TOTAL Accrued Liabilities 4,866,703 3,946,197 3,970,180 4,866,703 TOTAL Liabilities Deferred Inflows of Resources S691 Deferred Inflow of Resources 4,556 TOTAL Deferred Inflows of Resources 0 4,556 4,556 0 TOTAL Deferred Inflows of Resources Fund Balance S807 Must Remain Intact TOTAL Nonspendable Fund Balance 0 0 S915 Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance 0 0 S917 Unassigned Fund Balance -4,534,334 -3,846,381 TOTAL Unassigned Fund Balance -4,534,334 -3,846,381 -3,846,381 -4,534,334 TOTAL Fund Balance 128,354 332,369 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 58 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation WORKERS COMPENSATION Code Description 2014 EdpCode 2015 Revenues S2222 488,015 492,094 Participants Assessments TOTAL Intergovernmental Charges 492,094 488,015 S2401 184 162 Interest And Earnings TOTAL Use of Money And Property 162 184 S2701 94,017 101,616 Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 101,616 94,017 S2801 741,434 622,906 Interfund Revenues Additional Description county employees TOTAL Interfund Revenues 622,906 741,434 TOTAL Revenues 1,216,778 1,323,650 TOTAL Detail Revenues And Other Sources 1,216,778 1,323,650 Page 59 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Results of Operation WORKERS COMPENSATION Code Description 2014 EdpCode 2015 Expenditures S17104 314,487 214,237 Self Insurance Admin, Contr Expend TOTAL Self Insurance Admin 214,237 314,487 S17204 1,742,761 944,151 Benefits And Awards, Contr Expend TOTAL Benefits And Awards 944,151 1,742,761 TOTAL General Government Support 1,158,388 2,057,248 TOTAL Expenditures 1,158,388 2,057,248 TOTAL Detail Expenditures And Other Uses 1,158,388 2,057,248 Page 60 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- WORKERS COMPENSATION Code Description 2014 EdpCode 2015 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 36,735 S8021 -3,846,379 Prior Period Adj -Increase In Fund Balance S8012 45,643 Prior Period Adj -Decrease In Fund Balance 3,941,503 S8015 Restated Fund Balance - Beg of Year -3,904,769 S8022 -3,800,736 ADD - REVENUES AND OTHER SOURCES 1,216,778 1,323,650 DEDUCT - EXPENDITURES AND OTHER USES 1,158,388 2,057,248 Fund Balance - End of Year -3,846,379 S8029 -4,534,334 Page 61 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 (TA) AGENCY Balance Sheet Assets Cash 1,167,446 TA200 54,938 Cash In Time Deposits TA201 1,436,620 Cash, Court & Trust 48,939 TA205 53,304 TOTAL Cash 1,216,385 1,544,862 Due From Other Funds 18,756 TA391 384,825 TOTAL Due From Other Funds 18,756 384,825 Miscellaneous Current Assets TA489 -2,477 TOTAL Other 0 -2,477 TOTAL Assets and Deferred Outflows of Resources 1,235,141 1,927,210 OSC Municipality Code 110100000000 Page 62 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- (TA) AGENCY 2014 EdpCode 2015 Code Description Balance Sheet TA630 Due To Other Funds 34,921 7,901 TOTAL Due To Other Funds 34,921 7,901 TA18 State Retirement 48,389 52,549 TA19 Disability Insurance 507 -675 TA20 Group Insurance 32,928 63,999 TA21 Nys Income Tax 37,482 -1,858 TA22 Federal Income Tax 99,008 -25,510 TA23 Income Executions 1,406 921 TA24 Assoc & Union Dues -10 -409 TA26 Social Security Tax 126,863 17,720 TA35 Bail Deposits 59,811 33,963 TA49 Child Support Collections 9,328 1,680 TA53 Social Services Trust 1,005,704 680,984 TA57 Dog Money 9,433 TA58 Mortgage Tax 169,185 83,402 TA61 Court & Trust Fund 53,304 48,939 TA85 Other Funds (specify) 248,384 262,104 TOTAL Agency Liabilities 1,892,289 1,227,240 1,235,141 1,927,210 TOTAL Liabilities 1,235,141 1,927,210 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 63 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Code Description 2014 EdpCode 2015 GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 47,044,503 W129 51,383,695 TOTAL Provision To Be Made In Future Budgets 47,044,503 51,383,695 TOTAL Assets and Deferred Outflows of Resources 47,044,503 51,383,695 OSC Municipality Code 110100000000 Page 64 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- GENERAL LONG-TERM DEBT 2014 EdpCode 2015 Code Description Balance Sheet W623 Term Bonds Payable W626 Bond Anticipation Notes Payable TOTAL Notes Payable 0 0 W683 Other Post Employment Benefits 29,393,378 29,393,378 W685 Installment Purchase Debt 946,106 3,656,748 W687 Compensated Absences 1,663,855 1,710,766 TOTAL Other Liabilities 32,003,339 34,760,893 W628 Bonds Payable 19,380,356 12,283,610 TOTAL Bond And Long Term Liabilities 19,380,356 12,283,610 47,044,503 51,383,695 TOTAL Liabilities 47,044,503 51,383,695 TOTAL Liabilities OSC Municipality Code 110100000000 Page 65 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2015 ---PAGE BREAK--- Office of the State Comptroller 5/26/2016 COUNTY OF Cortland Statement of Indebtedness For the Fiscal Year Ending 2015 County of: Cortland Municipal Code: 110100000000 First Year Debt Code Description Cops Flag Comp Flag Date of Issue Date of Maturity Int. Rate Var? Amt. Orig. Issued O/S Beg. of Year Paid Dur. Year Redeemed Bond Proc. Prior Yr. Adjust. Accreted Interest O/S End of Year E 08/14/2035 3.00% Y $0 $169,000 $0 08/15/2015 7.452> 2013 HWY BOND 2015 $169,000 E 08/15/2035 3.00% Y $0 $317,000 $0 08/15/2015 7.452>2013 CULVERTS BOND 2015 $317,000 E 08/15/2035 3.00% Y $0 $1,059,000 $0 08/15/2015 7.452>2013 BRIDGES BOND 2015 $1,059,000 E 08/15/2035 3.00% Y $0 $197,000 $0 08/15/2015 7.452>2014 HWY BOND 2015 $197,000 E 08/15/2035 3.00% Y $0 $810,000 $0 08/15/2015 7.452>2014 CULVERTS BOND 2015 $810,000 E 08/15/2035 3.00% Y $0 $458,000 $0 08/15/2015 7.452>2014 BRIDGES BOND 2015 $458,000 E 08/15/2035 3.00% Y $0 $1,417,500 $0 08/15/2015 7.452>LITTLE YORK DAM BOND 2015 $1,417,500 E 08/15/2035 3.00% Y $0 $517,925 $0 08/15/2015 7.452>2015 BRIDGES BOND 2015 $517,925 E 08/15/2035 3.00% Y $0 $1,167,075 $0 08/15/2015 7.452>2015 CULVERTS BOND 2015 $1,167,075 E 08/15/2035 3.00% Y $0 $1,339,500 $0 08/15/2015 7.452>TC3 MP 2014-2015 BOND 2015 $1,339,500 E 09/01/2028 3.00% Y $0 $746,801 $0 $234 09/01/2015 8.28>2007 CO RD RECONSTRUCT BOND 2015 $746,567 E 09/01/2028 3.00% Y $0 $1,719,582 $0 $539 09/01/2015 8.28> RECYCLING CTR BUILD BOND 2015 $1,719,043 E 09/01/2028 3.00% Y $0 $50,002 $0 $16 09/01/2015 8.28>2007 ACQ MOVE EQ BOND 2015 $49,986 E 09/01/2028 3.00% Y $0 $3,048,889 $0 $956 09/01/2015 8.28>2007 TC3 MP BOND 2015 $3,047,933 E 09/01/2028 3.00% $0 $811,726 $0 $255 09/01/2015 8.28>2007 PURCH DPW EQ BOND 2015 $811,471 E 09/01/2032 3.00% Y $0 $1,038,543 $0 $23,888 09/01/2015 8.28>2008 TC3 MP BOND 2015 $1,014,655 E 09/01/2032 3.00% Y $0 $691,457 $0 $16,112 09/01/2015 8.28>2008 DPW EQ BOND 2015 $675,345 E 09/01/2019 3.00% Y $0 $173,000 $0 $3,000 09/01/2015 8.28>2004 CHURCH STREET BOND 2015 $170,000 E 09/01/2032 3.00% Y $0 $6,981,513 $0 09/01/2015 2015 EFC LANDFILL BOND 2015 $6,981,513 E 09/01/2034 3.00% Y $0 $868,000 $0 09/01/2015 2015 EFC LANDFILL #2 BOND 2015 $868,000 E 08/15/2038 3.00% $3,128,000 $0 08/15/2012 2012 E911 INOP COMM BOND 2015 $3,128,000 E 08/15/2038 3.00% $1,472,000 $0 08/15/2012 5.02>2012 CULVERT 1.6M BOND 2015 $1,472,000 E 02/15/2020 5.00% Y $313,700 $0 $51,373 11/26/2013 TOMPKINS CO-2014 TC3 BOND 2015 $262,327 E 03/01/2020 4.00% Y $118,502 $0 $20,640 11/06/2014 TOMPKINS CO-2005 TC3 BOND 2015 $97,862 r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $0 $117,013 $0 $5,032,202 $23,581,513 $28,496,702 $0 E 01/15/2022 3.475% $0 $1 $3,656,748 $2,710,643 01/15/2012 Interoperable Communications IPC 2013 $946,106 r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $3,656,748 $2,710,643 $0 $1 $0 $946,106 $0 Page 66 ---PAGE BREAK--- Office of the State Comptroller 5/26/2016 COUNTY OF Cortland Statement of Indebtedness For the Fiscal Year Ending 2015 County of: Cortland Municipal Code: 110100000000 First Year Debt Code Description Cops Flag Comp Flag Date of Issue Date of Maturity Int. Rate Var? Amt. Orig. Issued O/S Beg. of Year Paid Dur. Year Redeemed Bond Proc. Prior Yr. Adjust. Accreted Interest O/S End of Year N 09/10/2014 0.50% $1,545,000 $0 $1,600,000 $1,600,000 $1,600,000 09/10/2013 Interoperable Comm & Bridges BAN 2013 $0 N 02/27/2015 0.075% $1,465,000 $0 $1,465,000 $1,465,000 $1,465,000 08/19/2014 2014 Hwy Projects BAN 2014 $0 N 02/27/2015 0.063% $1,339,500 $0 $1,339,500 $1,339,500 $1,339,500 09/10/2014 Y TC# BAN 2014 $0 N 02/27/2015 0.075% $868,000 $0 $868,000 $868,000 $868,000 09/10/2014 Capping Landfill BAN 2014 $0 r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $5,272,500 $5,272,500 $5,217,500 $0 $0 $0 $0 N 03/01/2028 3.875% $0 ($3,243,960) $9,820,000 $3,638,400 $191,240 03/01/2007 9.820>2007 TC3 MP BOND 2007 $203,200 N 08/15/2028 3.00% $0 ($3,128,000) $5,000,000 $3,219,800 $91,800 08/15/2012 2012 E911 INOP COMM BOND 2012 $0 N 09/01/2014 4.60% $0 ($175,000) $500,000 $215,000 $40,000 09/01/2004 CHURCH STREET BOND 2004 $0 N 12/31/2032 4.00% $0 ($6,495,460) $11,310,000 $7,774,660 $287,200 05/01/2008 11.3>2008 LANDFILL CELL BOND 2008 $992,000 N 08/15/2038 3.00% $0 ($1,472,000) $1,515,200 $43,200 08/15/2012 5.02>2012 1.6 CULVERT BOND 2014 $0 N 03/01/2017 3.875% $0 ($1,889,270) $2,111,730 $107,860 03/01/2010 9.820>2007 BUILD RECYCLING BOND 2014 $114,600 N 03/01/2017 3.875% $0 ($863,660) $968,680 $50,920 03/01/2007 9.82>2007 PURCH DPW EQ BOND 2014 $54,100 N 03/01/2017 3.875% $0 ($794,580) $891,190 $46,840 03/01/2007 9.82>2007 CO RD RECONSTRUCT BOND 2014 $49,770 N 05/15/2017 4.50% $0 ($653,450) $739,220 $27,310 05/05/2008 11.31>2008 PURCH DPW EQ BOND 2014 $58,460 N 05/15/2017 4.50% $0 ($968,950) $1,096,120 $40,490 05/15/2008 2008 TC3 MP BOND 2014 $86,680 N 09/01/2027 3.875% $6,470 $0 $3,140 09/01/2007 9.820>2007 ACQ MOVE EQ BOND 2015 $3,330 r Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $22,170,000 $930,000 $0 ($19,677,860) $0 $1,562,140 $0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year ($14,645,657) $5,217,500 $9,030,156 $31,099,248 $23,581,513 $31,004,948 $0 Page 67 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 169,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/14/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452> 2013 HWY 2P3CE 2P316 6,000 2P317 6,000 2P318 7,000 2P319 7,000 2P320 7,000 2P321 7,000 2P322 7,000 2P323 8,000 2P324 8,000 2P325 8,000 2P326 8,000 2P327 9,000 2P328 9,000 2P329 9,000 2P330 10,000 2P331 10,000 2P332 10,000 2P333 11,000 2P334 11,000 2P335 11,000 Page 68 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 317,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2013 CULVERTS 2P3CE 2P316 12,000 2P317 12,000 2P318 12,000 2P319 13,000 2P320 13,000 2P321 13,000 2P322 14,000 2P323 14,000 2P324 15,000 2P325 15,000 2P326 16,000 2P327 16,000 2P328 17,000 2P329 18,000 2P330 18,000 2P331 19,000 2P332 19,000 2P333 20,000 2P334 20,000 2P335 21,000 Page 69 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,059,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2013 BRIDGES 2P3CE 2P316 40,000 2P317 41,000 2P318 42,000 2P319 44,000 2P320 44,000 2P321 46,000 2P322 47,000 2P323 48,000 2P324 50,000 2P325 51,000 2P326 53,000 2P327 55,000 2P328 56,000 2P329 58,000 2P330 59,000 2P331 61,000 2P332 63,000 2P333 65,000 2P334 67,000 2P335 69,000 Page 70 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 197,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2014 HWY 2P3CE 2P316 9,000 2P317 7,000 2P318 8,000 2P319 8,000 2P320 8,000 2P321 8,000 2P322 9,000 2P323 9,000 2P324 9,000 2P325 9,000 2P326 10,000 2P327 10,000 2P328 10,000 2P329 11,000 2P330 11,000 2P331 11,000 2P332 12,000 2P333 12,000 2P334 13,000 2P335 13,000 Page 71 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 810,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2014 CULVERTS 2P3CE 2P316 30,000 2P317 31,000 2P318 33,000 2P319 34,000 2P320 34,000 2P321 35,000 2P322 36,000 2P323 37,000 2P324 38,000 2P325 40,000 2P326 40,000 2P327 42,000 2P328 43,000 2P329 44,000 2P330 45,000 2P331 46,000 2P332 48,000 2P333 50,000 2P334 51,000 2P335 53,000 Page 72 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 458,000 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2014 BRIDGES 2P3CE 2P316 16,000 2P317 18,000 2P318 18,000 2P319 18,000 2P320 20,000 2P321 19,000 2P322 20,000 2P323 21,000 2P324 22,000 2P325 22,000 2P326 23,000 2P327 24,000 2P328 24,000 2P329 25,000 2P330 26,000 2P331 27,000 2P332 28,000 2P333 29,000 2P334 29,000 2P335 29,000 Page 73 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,417,500 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>LITTLE YORK DAM 2P3CE 2P316 51,500 2P317 55,000 2P318 58,000 2P319 57,000 2P320 60,000 2P321 62,000 2P322 63,000 2P323 65,000 2P324 66,000 2P325 67,000 2P326 69,000 2P327 73,000 2P328 76,000 2P329 77,000 2P330 81,000 2P331 83,000 2P332 84,000 2P333 87,000 2P334 89,000 2P335 94,000 Page 74 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 517,925 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2015 BRIDGES 2P3CE 2P316 20,925 2P317 20,000 2P318 20,000 2P319 21,000 2P320 22,000 2P321 22,000 2P322 23,000 2P323 24,000 2P324 24,000 2P325 25,000 2P326 26,000 2P327 27,000 2P328 27,000 2P329 28,000 2P330 30,000 2P331 30,000 2P332 31,000 2P333 32,000 2P334 32,000 2P335 33,000 Page 75 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,167,075 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>2015 CULVERTS 2P3CE 2P316 44,075 2P317 46,000 2P318 46,000 2P319 48,000 2P320 50,000 2P321 50,000 2P322 52,000 2P323 53,000 2P324 55,000 2P325 57,000 2P326 58,000 2P327 60,000 2P328 62,000 2P329 63,000 2P330 66,000 2P331 67,000 2P332 69,000 2P333 72,000 2P334 73,000 2P335 76,000 Page 76 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,339,500 Date of Issue 2P3DT 8/15/2015 Interest Rate 2P3PC 3.00000 2P3DM 8/15/2035 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 7.452>TC3 MP 2014-2015 2P3CE 2P316 52,500 2P317 54,000 2P318 51,000 2P319 55,000 2P320 57,000 2P321 58,000 2P322 59,000 2P323 61,000 2P324 63,000 2P325 66,000 2P326 67,000 2P327 69,000 2P328 71,000 2P329 72,000 2P330 74,000 2P331 76,000 2P332 81,000 2P333 82,000 2P334 85,000 2P335 86,000 Page 77 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 746,801 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2028 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2007 CO RD RECONSTRUCT 2P3CE 2P315 0 2P316 586 2P317 49,187 2P318 50,357 2P319 51,531 2P320 53,866 2P321 56,796 2P322 59,726 2P323 62,655 2P324 66,162 2P325 69,677 2P326 73,192 2P327 75,537 2P328 77,295 Page 78 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,719,582 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2028 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28> RECYCLING CTR BUILD 2P3CE 2P316 1,348 2P317 113,251 2P318 115,950 2P319 118,652 2P320 124,044 2P321 130,784 2P322 137,524 2P323 144,264 2P324 152,352 2P325 160,441 2P326 168,529 2P327 173,930 2P328 177,974 Page 79 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 50,002 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2028 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2007 ACQ MOVE EQ 2P3CE 2P316 39 2P317 3,295 2P318 3,375 2P319 3,446 2P320 3,606 2P321 3,806 2P322 3,997 2P323 4,196 2P324 4,426 2P325 4,665 2P326 4,904 2P327 5,055 2P328 5,176 Page 80 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 3,048,889 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2028 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2007 TC3 MP 2P3CE 2P316 2,391 2P317 200,806 2P318 205,586 2P319 210,366 2P320 219,926 2P321 231,876 2P322 243,835 2P323 255,786 2P324 270,145 2P325 284,476 2P326 298,817 2P327 308,377 2P328 315,546 Page 81 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 811,726 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2028 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2007 PURCH DPW EQ 2P3CE 2P316 636 2P317 53,461 2P318 54,732 2P319 56,005 2P320 58,558 2P321 61,738 2P322 64,918 2P323 68,099 2P324 71,915 2P325 75,741 2P326 79,558 2P327 82,101 2P328 84,009 Page 82 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 1,038,543 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2032 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2008 TC3 MP 2P3CE 2P316 2,986 2P317 3,669 2P318 51,000 2P319 54,000 2P320 54,000 2P321 54,000 2P322 57,000 2P323 60,000 2P324 66,000 2P325 69,000 2P326 72,000 2P327 75,000 2P328 75,000 2P329 78,000 2P330 78,000 2P331 81,000 2P332 84,000 Page 83 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 691,457 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2032 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2008 DPW EQ 2P3CE 2P316 2,014 2P317 1,331 2P318 34,000 2P319 36,000 2P320 36,000 2P321 36,000 2P322 38,000 2P323 40,000 2P324 44,000 2P325 46,000 2P326 48,000 2P327 50,000 2P328 50,000 2P329 52,000 2P330 52,000 2P331 54,000 2P332 56,000 Page 84 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 173,000 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2019 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 8.28>2004 CHURCH STREET 2P3CE 2P316 40,000 2P317 45,000 2P318 45,000 2P319 40,000 Page 85 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 6,981,513 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2032 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 2015 EFC LANDFILL 2P3CE 2P316 370,000 2P317 380,000 2P318 371,513 2P319 385,000 2P320 385,000 2P321 390,000 2P322 395,000 2P323 400,000 2P324 405,000 2P325 410,000 2P326 415,000 2P327 425,000 2P328 430,000 2P329 440,000 2P330 450,000 2P331 460,000 2P332 470,000 Page 86 OSC Municipality 110100000000 ---PAGE BREAK--- For Bonds Issued During The Fiscal Year Ended 2015 COUNTY OF Cortland Maturity Schedule For the Fiscal Year Ending 2015 text EDPCODE For State Comptroller Use Only Total Principal 2P3PR 868,000 Date of Issue 2P3DT 9/1/2015 Interest Rate 2P3PC 3.00000 2P3DM 9/1/2034 Final Maturity Date Amount of Principal Redeemed in or to be Redeemed in Fiscal Year ending in (The Last Two Digits of the EDP Code Correspond to the Fiscal Year Ended) Purpose of Issue Indebtedness No. text [PHONE REDACTED] 2015 EFC LANDFILL #2 2P3CE 2P316 45,000 2P317 40,000 2P318 43,000 2P319 40,000 2P320 40,000 2P321 45,000 2P322 45,000 2P323 45,000 2P324 45,000 2P325 45,000 2P326 45,000 2P327 45,000 2P328 45,000 2P329 45,000 2P330 50,000 2P331 50,000 2P332 50,000 2P333 50,000 2P334 55,000 Page 87 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Schedule of Time Deposits and Investments For the Fiscal Year Ending 2015 EDP Code Amount CASH: On Hand 9Z2001 $9,779,665.00 Demand Deposits 9Z2011 Time Deposits 9Z2021 $14,366,003.00 Total $24,145,668.00 COLLATERAL: - FDIC Insurance 9Z2014 $7,278,650.00 9Z2014A $20,205,640.00 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 $27,484,290.00 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 88 OSC Municipality Code 110100000000 ---PAGE BREAK--- Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-0162 $4,098,596 $1,162,910 $237,285 $5,024,221 *****-7905 $1,990,747 $0 $0 $1,990,747 *****-5414 $16,997 $0 $0 $16,997 *****-9622 $6,984 $0 $0 $6,984 *****-MHBL $21,085 $0 $0 $21,085 *****-HHZN $481 $0 $0 $481 *****-3928 $750,735 $201 $12,523 $738,413 *****-CKSV $18,818 $0 $0 $18,818 *****-PRSV $3,728,877 $0 $0 $3,728,877 $65,851 $0 $0 $65,851 *****-4710 $132,297 $1,683,771 $3,000 $1,813,068 *****-4702 $532,444 $545,168 $386,402 $691,210 *****-7064 $2,674,264 $0 $0 $2,674,264 *****-HRSV $4,697 $0 $0 $4,697 *****-0170 $2,055,250 $0 $185,762 $1,869,488 *****-1363 $543,966 $0 $0 $543,966 *****-DRTR $80,610 $0 $0 $80,610 *****-0226 $302,036 $0 $25,815 $276,221 *****-MCMM $1,268,912 $0 $0 $1,268,912 *****-CRTR $51,105 $0 $0 $51,105 *****-WLCK $88,603 $0 $44,014 $44,589 *****-WLMM $229,858 $0 $0 $229,858 *****-LRSV $445,132 $0 $0 $445,132 *****-LDFL $267,410 $0 $0 $267,410 *****-PLYD $195,828 $0 $202 $195,626 *****-PTC3 $133,025 $0 $0 $133,025 *****-APSV $66,756 $25 $0 $66,781 *****-WCCK $42,207 $0 $34,045 $8,162 *****-WCSV $324,207 $0 $0 $324,207 *****-TACK $3,298,227 $1,014,411 $4,257,700 $54,938 OSC Municipality Code 110100000000 Page 89 COUNTY OF Cortland Bank Reconciliation For the Fiscal Year Ending 2015 Include All Checking, Savings and C.D. Accounts ---PAGE BREAK--- Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance *****-ARSV $1,489,925 $0 $0 $1,489,925 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $24,145,668 $5,575.00 $.00 $24,151,243 $24,151,243 OSC Municipality Code 110100000000 Page 90 COUNTY OF Cortland Bank Reconciliation For the Fiscal Year Ending 2015 Include All Checking, Savings and C.D. Accounts ---PAGE BREAK--- COUNTY OF Cortland Local Government Questionnaire For the Fiscal Year Ending 2015 Response Yes No Yes Yes Does your municipality have a written procurement policy? Have the financial statements for your municipality been independently audited? If not, are you planning on having an audit conducted? Does your local government participate in an insurance pool with other local governments? If yes, has your municipality used the results to design the system of internal controls? Yes 1) 2) 3) 4) 5) 6) 7) 9) 8) Has your municipality prepared and documented a risk assessment plan? Yes Does your municipality have a Capital Plan? Yes Does your municipality have a Length of Service Award Program (LOSAP) for volunteer firefighters? No Does your local government participate in an investment pool with other local governments? No Have you had a change in chief executive or chief fiscal officer during the last year? Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39? Yes Yes Page 91 ---PAGE BREAK--- COUNTY OF Cortland Employee and Retiree Benefits For the Fiscal Year Ending 2015 # of Retirees # of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 33 506 $4,429,188.00 90108 State Retirement System $0.00 90158 Police and Fire Retirement $0.00 90258 Local Pension Fund 506 33 $1,822,068.00 90308 Social Security 506 33 $578,518.00 90408 Worker's Compensation Insurance $0.00 90458 Life Insurance 8 4 $21,592.00 90508 Unemployment Insurance 90558 Disability Insurance 315 482 9 $18,427,423.00 90608 Hospital and Medical (Dental) Insurance 417 13 $0.00 90708 Union Welfare Benefits 90858 Supplemental Benefit Payment to Disabled Fire Fighters 33 91890 Other Employee Benefits 506 $36,312.00 62 506 Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $25,315,101.00 $25,315,101.00 Page 92 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Energy Costs and Consumption For the Fiscal Year Ending 2015 Units Of Measure Total Volume Total Expenditures Energy Type Alternative Units Of Measure gallons 225,614 $125,509 Gasoline gallons 305,647 $160,012 Diesel Fuel gallons Fuel Oil cubic feet 1,787 $1,943 Natural Gas kilowatt-hours 476,337 $5,967,941 Electricity tons Coal gallons 14,488 $5,530 Propane Page 93 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2015 Annual OPEB Cost and Net OPEB Obligation 1. Type of Other Post Employment Benefits Plan 2. Annual Required Contribution(ARC) 3. Interest on Net OPEB Obligation 4. Adjustment to Annual Required Contribution 5. Annual OPEB Expense 6. Less: Actual Contribution Made 7. Increase in Net OPEB Obligation 8. Net OPEB Obligation - beginning of year 9. Net OPEB Obligation - end of year 10. Total Other Post Employment Benefits as reported in Accounts 683 in Financial Section, Current Fiscal Year 11. Percentage of Annual OPEB Cost Contributed (Actual Contribution Made/Annual OPEB Cost) Funded Status and Funding Process 12. Actuarial Accrued Liability(AAL) 13. Less: Actuarial Value of Plan Assets 14. Unfunded Actuarial Accrued Liability(UAAL) 15. Funded Ratio(Actuarial Value of Plan Assets/AAL) 16. Annual Covered Payroll (of active employees covered by the plan) 17. UAAL as Percentage of Annual Covered Payroll Other OPEB Information 18. Date of most recent actuarial valuation 19. Actuarial method used 20. Assumed rate of return on investments discount rate 21. Amortization period of UAAL(in years) Single-Employer Defined Benefits $8,403,116.00 ($1,413,961.00) $3,024,000.00 $24,450,214.00 $29,393,378.00 $88,448,346.00 $0.00 $88,448,346.00 $22,732,893.00 04/30/2015 Aggregate 30.00 $7,967,164.00 $4,943,164.00 $29,393,378.00 37.96% 0.0000 389.08% $978,009.00 4.00% Page 94 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Financial Comments For the Fiscal Year Ending 2015 GENERAL Adjustment Reason prior period adjustments from reconciling MUNIS accounting system from 2000 - 2015 Account Code A8012 COUNTY ROAD Adjustment Reason prior period adjustments D390900 PYADJ - 2000-2015 MUNIS accounting system cleanup Account Code D8012 difference between 2014 AUD and 2014 audited financial statements (1545246)-(1076248)=2621494 Account Code D8015 (DM) ROAD MACHINERY Adjustment Reason prior period adjustments E390900 PYADJ - 2000-2015 MUNIS accounting system cleanup Account Code DM8015 WORKERS COMPENSATION Adjustment Reason 2009-2015 accounting system clean up Account Code S8012 difference between NYSOSC and external auditor fund balance beginning of year Account Code S8015 CAPITAL PROJECTS Adjustment Reason CLEAN UP MUNIS ACCOUNTING SYSTEM - 2000-2015 AND DIFFERENCE FROM AUD TO 2014 AUDITOR FINANCIALS> -782,568 - $1838927 = $2621495, PRIOR PER ADJ = -$252,246; TOTAL ADJ = -2873741 Account Code H8012 CAPITAL PROJECTS IS MULTI-YEAR FUND ON MUNIS - CLEAN UP SINCE 2000 FOR PROJECTS SINCE FIRST DAY OF SYSTEM USE Account Code H8015 (EL) ENTERPRISE REFUSE/GARBAGE Adjustment Reason CHANGES DUE TO RECONCILIATION OF MUNIS ACCOUNTING SOFTWARE FROM 2000-2015 = $397,295, CHANGES FROM AUD TO AUDITED FINANCIALS 2014 = $(409369 -5224026 = $4814657). TOTAL CHG=5211952 Account Code EL8012 . Account Code EL8015 (MS) SELF INSURANCE Adjustment Reason prior period adjustments CH390900 PYADJ - 2000-2015 MUNIS accounting system cleanup Account Code MS8012 DIFFERENCE BETWEEN PY AUD AND AUDITED FINANCIALS FOR 2014 Account Code MS8015 Page 95 OSC Municipality Code 110

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