Document cortlandcountyny_gov_doc_4abbfdfcd2

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 12/31/2016 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 2015 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2016: 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 DEBT SERVICE GENERAL LONG-TERM DEBT All amounts included in this update document for 2015 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 2015 EdpCode 2016 GENERAL Balance Sheet Assets Cash 4,686,138 A200 5,046,481 Cash In Time Deposits 3,131,609 A201 3,024,967 Petty Cash 5,075 A210 7,125 TOTAL Cash 7,822,822 8,078,573 Taxes Receivable, Overdue 1,716,378 A260 3,547,419 Returned School Taxes Receivable 2,051,400 A280 City School Taxes Receivable 183,564 A290 164,106 Delinquent Village Taxes Rec 132,541 A295 Taxes Receivable, Pending Additional Description installments 601,646 A300 294,805 Property Acquired For Taxes 80,777 A330 1,933 Accrued Taxes,property Stricken From Rolls Additional Description bankruptcy filings A340 267,631 Allowance For Uncollectible Taxes -87,461 A342 -87,461 TOTAL Taxes Receivable (net) 4,678,845 4,188,433 Accounts Receivable 2,357,819 A380 2,672,963 TOTAL Other Receivables (net) 2,357,819 2,672,963 State And Federal, Social Services 4,200,921 A400 3,412,636 Due From State And Federal Government 2,675,863 A410 2,594,632 TOTAL State And Federal Aid Receivables 6,876,784 6,007,268 Due From Other Funds 1,421,157 A391 3,440,380 TOTAL Due From Other Funds 1,421,157 3,440,380 Prepaid Expenses 1,091,093 A480 973,400 TOTAL Prepaid Expenses 1,091,093 973,400 Cash Special Reserves A230 Cash In Time Deposits Special Reserves 3,728,877 A231 4,992,750 TOTAL Restricted Assets 3,728,877 4,992,750 TOTAL Assets and Deferred Outflows of Resources 27,977,397 30,353,767 OSC Municipality Code 110100000000 Page 3 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- GENERAL 2015 EdpCode 2016 Code Description Balance Sheet A600 Accounts Payable Additional Description a/p 1,267,051 6,050,798 TOTAL Accounts Payable 1,267,051 6,050,798 A688 Other Liabilities Additional Description sales tax, payroll, paybacks MH 4,512,323 TOTAL Other Liabilities 4,512,323 0 A630 Due To Other Funds 218,550 266,838 TOTAL Due To Other Funds 218,550 266,838 A631 Due To Other Governments 1,141 322,153 A649 Due To Social Service Recipient -7,992 -9,564 A660 Due To School Districts 515,911 2,429,216 A661 Due To City School Districts -1,073 347,385 A668 Due To Village, Delinquent Taxes 123,870 TOTAL Due To Other Governments 507,987 3,213,060 9,530,696 6,505,911 TOTAL Liabilities Deferred Inflows of Resources A691 Deferred Inflow of Resources Additional Description DEFERRED REVENUE 620,900 A694 Deferred Taxes 1,942,151 TOTAL Deferred Inflows of Resources 2,563,051 0 0 2,563,051 TOTAL Deferred Inflows of Resources Fund Balance A806 Not in Spendable Form 973,400 1,091,093 TOTAL Nonspendable Fund Balance 973,400 1,091,093 A827 Retirement Contribution Reserve 923,132 922,256 A863 Insurance Reserve 2,602 118,751 A878 Capital Reserve Additional Description jail 328,318 144,259 A880 Reserve For Tax Stabilization 1,053,796 1,052,479 A882 Reserve For Repairs 41,944 17,132 A884 Reserve For Debt 897 887 A899 Other Restricted Fund Balance 1,472,255 1,474,000 TOTAL Restricted Fund Balance 3,822,944 3,729,764 A914 Assigned Appropriated Fund Balance 1,737,356 219,460 A915 Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance 1,737,356 219,460 A917 Unassigned Fund Balance 14,751,105 13,406,384 TOTAL Unassigned Fund Balance 14,751,105 13,406,384 18,446,701 21,284,805 TOTAL Fund Balance 27,977,397 30,353,767 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 4 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Revenues A1001 33,945,100 32,541,489 Real Property Taxes TOTAL Real Property Taxes 32,541,489 33,945,100 A1051 250,106 288,052 Gain From Sale of Tax Acq Property A1081 127,419 129,688 Other Payments In Lieu of Taxes A1090 713,664 687,955 Interest & Penalties On Real Prop Taxes TOTAL Real Property Tax Items 1,105,695 1,091,189 A1110 27,354,925 28,132,268 Sales And Use Tax A1113 636,386 678,899 Tax On Hotel Room Occupancy A1115 -926,046 939,504 Towns Share of Sales Tax A1140 148,829 148,980 Emergency Telephone System Surcharge A1150 43,174 48,804 O.T.B. Surtax TOTAL Non Property Tax Items 29,948,455 27,257,268 A1220 500 Public Administrator Fees A1230 5,734 3,756 Treasurer Fees A1235 145,661 148,347 Charges For Tax Redemption A1250 47,140 48,189 Assessors Fees A1255 1,383,151 1,392,834 Clerk Fees A1289 414,809 128,461 Other General Departmental Income Additional Description dept fees, i/d chgs phone, computer A1510 123,085 181,048 Sheriff Fees A1580 2,139 3,536 Restitution Surcharge A1589 507,897 458,795 Other Public Safety Departmental Income A1601 10,899 23,171 Public Health Fees A1610 47,327 Home Nursing Charges A1620 1,490,995 1,881,923 Mental Health Fees A1621 322,077 353,692 Early Interven Fees For Serv A1689 601,994 658,873 Other Health Departmental Income A1770 140,010 124,550 Airport Fees & Rentals A1776 120,696 123,439 Airport Sales of Supplies A1801 51,843 37,709 Repay of Medical Assistance A1809 207,243 219,839 Repayment of Family Assistance A1811 61,733 30,914 Medical Incentive Earnings A1819 241,170 198,968 Repayment of Child Care Additional Description includes day care A1823 350 300 Repayment of Juvenile Delinquent Care A1840 242,469 243,375 Repayment of Safety Net Assistance A1841 22,801 23,448 Repayment of Home Energy Assis A1842 1,245 Repayment of Emergency Care For Adults A1962 13,870 15,184 Sealer of Weights & Measures A1972 378,146 411,108 Charges-Programs For The Aging A2001 8,485 9,337 Park And Recreational Charges A2089 15,600 Other Culture & Recreation Income Additional Description IRT rev A2189 135,083 145,167 Other Home & Community Services Income TOTAL Departmental Income 6,867,708 6,742,407 A2220 8,585 4,874 Civil Service Charges A2260 Public Safety Services For Other Govts A2389 35,027 Misc Revenue, Other Govts Page 5 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Revenues A2392 320,000 318,500 Debt Service, Other Govts TOTAL Intergovernmental Charges 323,374 363,612 A2401 10,859 7,886 Interest And Earnings A2410 200,148 164,380 Rental of Real Property A2450 2,909 3,618 Commissions TOTAL Use of Money And Property 175,884 213,916 A2615 86,966 25,000 Stop-Dwi Fines TOTAL Fines And Forfeitures 25,000 86,966 A2652 1,205 11,913 Sales of Forest Products A2665 17,957 1,952 Sales of Equipment TOTAL Sale of Property And Compensation For Loss 13,865 19,162 A2725 Vlt/tribal-State Compact Moneys A2770 266,623 451,754 Unclassified (specify) TOTAL Miscellaneous Local Sources 451,754 266,623 A3014 321,318 299,676 St Aid VLT/Tribal Compact Moneys A3021 120,368 100,722 State Aid Court Facilities A3025 239,783 203,994 State Aid, Indigent Legal Services Fund A3030 72,189 72,189 St Aid, District Attorney Salaries A3089 32,566 51,100 St Aid - Other (specify) A3277 734,215 980,640 St Aid, Education of Handicapped Child A3306 303,350 505,257 State Aid, Homeland Security A3310 161,921 214,873 St Aid, Probation Services A3315 3,287 -1,702 St Aid, Navigation Law Enforcement A3317 2,587 St Aid, Snowmobile Law Enforce A3389 62,589 127,067 St Aid, Other Public Safety A3401 784,748 927,066 St Aid, Public Health A3450 1,028,139 1,222,460 St Aid, Public Health, Other A3489 401,640 -157,405 St Aid, Other Health A3490 2,742,857 2,892,845 St Aid, Mental Health A3594 73,160 1,237,957 St Aid, Bus And Other Mass Trans A3601 -30,745 -18,362 St Aid, Medical Assistance A3609 6,205 5,667 St Aid, Family Assistance A3610 2,211,314 2,072,576 St Aid, Social Services Administration A3619 2,144,680 2,125,789 St Aid, Child Care A3623 73,532 69,530 St Aid, Juvenile Delinquent A3640 625,856 667,058 St Aid, Safety Net A3642 18,911 20,638 St Aid, Emergency Aid For Adults A3655 880,939 927,947 St Aid, Day Care A3670 491,938 375,361 St Aid, Services For Recipients A3710 8,529 8,529 St Aid, Veterans Service Agencies A3772 749,515 719,923 St Aid, Programs For Aging A3820 60,779 69,437 St Aid, Youth Programs A3989 89,526 19,848 St Aid - Other Home And Community Service TOTAL State Aid 15,743,267 14,413,109 A4089 4,328 Federal Aid - Other Additional Description PILOT Page 6 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Revenues A4401 126,355 85,101 Fed Aid, Public Health A4451 422,456 357,330 Early Intervention Federal A4490 529,686 -98,883 Fed Aid, Mental Health A4589 990,696 443,500 Fed Aid Other Transportation A4597 63,201 355,205 Fed Aid, Transp Cap Proj A4601 -8,067 24,671 Fed Aid, Medicaid Assistance A4609 1,896,277 1,916,074 Fed Aid, Family Assistance A4610 3,161,620 3,042,633 Fed Aid, Social Services Administration A4611 990,185 784,856 Fed Aid, Food Stamp Program Admin A4615 1,804,253 1,804,022 Flexible Fund For Family Services (fffs) A4640 82,351 80,446 Fed Aid, Safety Net A4641 -51,062 -81,945 Fed Aid, Home Energy Assistance A4661 70,847 112,936 Title Iv-B Funds A4670 -785,862 -573,858 Fed Aid, Services For Recipients A4689 1,143,794 1,152,118 Fed Aid Other Social Services A4772 317,346 338,235 Fed Aid, Programs For Aging TOTAL Federal Aid 9,742,441 10,758,404 TOTAL Revenues 96,938,932 95,157,756 A5031 Interfund Transfers TOTAL Interfund Transfers 0 0 TOTAL Other Sources 0 0 TOTAL Detail Revenues And Other Sources 96,938,932 95,157,756 Page 7 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A10101 180,000 184,041 Legislative Board, Pers Serv A10104 20,503 51,588 Legislative Board, Contr Expend A10108 159,593 75,381 Legislative Board, Empl TOTAL Legislative Board 311,010 360,096 A10401 78,151 Clerk of Legis Board,pers Serv A10404 27,360 Clerk of Legis Board,contr Expend A10408 27,781 Clerk of Legis Board,empl TOTAL Clerk of Legis Board 0 133,292 A11651 623,516 669,029 District Attorney, Pers Serv A11652 11,723 District Attorney,equip & Cap Outlay A11654 70,124 98,083 District Attorney,contr Expend A11658 283,511 268,670 District Attorney,empl TOTAL District Attorney 1,047,505 977,151 A11701 514,893 484,141 Public Defender,pers Serv A11704 61,274 120,822 Public Defender,contr Expend A11708 248,416 203,214 Public Defender,empl TOTAL Public Defender 808,177 824,583 A11751 67,596 28,018 Public Administrator,pers Serv Additional Description ASSIGNED COUNSEL A11752 Public Administrator, Equip & Cap Outlay A11754 547,958 559,215 Public Administrator,contr Expend Additional Description ASSIGNED COUNSEL A11758 22,984 9,434 Public Administrator,empl Additional Description ASSIGNED COUNSEL TOTAL Public Administrator 596,667 638,538 A11851 41,928 41,308 Med Examiners & Coroners,pers Serv A11854 89,760 73,386 Med Examiners & Coroners,contr Expend A11858 31,602 35,281 Med Examiners & Coroners,empl TOTAL Med Examiners & Coroners 149,975 163,290 A13101 317,027 219,432 Dir of Finance, Pers Serv A13104 75,711 10,728 Dir of Finance, Contr Expend Additional Description includes audit expenses A13108 169,052 134,819 Dir of Finance, Empl TOTAL Dir of Finance 364,979 561,790 A13201 69,644 Auditor, Pers Serv Additional Description ABOLISHED 2015 A13204 401 Auditor, Contr Expend A13208 27,515 Auditor, Empl TOTAL Auditor 97,560 0 A13251 30,653 63,576 Treasurer, Pers Serv A13252 42,000 Treasurer, Equip & Cap Outlay A13254 152,712 165,258 Treasurer, Contr Expend A13258 95,188 16,829 Treasurer, Empl TOTAL Treasurer 245,663 320,553 A13551 176,043 175,135 Assessment, Pers Serv A13554 37,634 35,921 Assessment, Contr Expend A13558 95,695 94,476 Assessment, Empl TOTAL Assessment 305,532 309,372 Page 8 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A13624 6,228 Tax Advertising, Contr Expend TOTAL Tax Advertising 0 6,228 A13644 -1,663 2,020 Exp On Prop Acq For Taxes, Contr Expend TOTAL Exp On Prop Acq For Taxes 2,020 -1,663 A13804 65,193 Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 65,193 0 A14101 430,743 412,226 Clerk,pers Serv A14102 11,718 Clerk,equip & Cap Outlay A14104 82,376 85,852 Clerk,contr Expend A14108 329,023 235,011 Clerk,empl TOTAL Clerk 744,807 842,142 A14201 274,926 172,101 Law, Pers Serv A14202 515 2,783 Law, Equip & Cap Outlay A14204 28,003 26,616 Law, Contr Expend A14208 120,580 54,048 Law, Empl TOTAL Law 255,548 424,024 A14301 258,459 248,760 Personnel, Pers Serv A14302 Personnel,equip & Cap Outlay A14304 100,058 164,792 Personnel, Contr Expend A14308 132,108 132,819 Personnel, Empl TOTAL Personnel 546,371 490,625 A14501 174,767 160,534 Elections, Pers Serv A14502 938 Elections, Equip & Cap Outlay A14504 172,088 94,230 Elections, Contr Expend A14508 75,220 59,433 Elections, Empl TOTAL Elections 315,135 422,075 A16102 182,902 Central Services Admin,equip & Cap Outlay A16104 216,936 56,663 Central Services Admin,contr Expend TOTAL Central Services Admin 239,565 216,936 A16201 761,295 704,608 Buildings, Pers Serv A16202 163,342 963,399 Buildings, Equip & Cap Outlay A16204 768,500 734,244 Buildings, Contr Expend A16208 529,861 394,617 Buildings, Empl TOTAL Buildings 2,796,868 2,222,998 A16704 153,045 Central Print & Mail,contr Expend TOTAL Central Print & Mail 153,045 0 A16801 431,575 431,221 Central Data Process, Pers Serv A16802 46,544 89,540 Central Data Process & Cap Outlay A16804 103,615 107,968 Central Data Process, Contr Expend A16808 269,699 218,982 Central Data Process, Empl TOTAL Central Data Process 847,711 851,433 A17104 40,384 11,283 Self Insurance Admin, Contr Expend Additional Description LIABILITY CLAIMS TOTAL Self Insurance Admin 11,283 40,384 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 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A19304 1,192 Judgements And Claims, Contr Expend TOTAL Judgements And Claims 1,192 0 A19854 11,830,927 13,007,211 Distribution of Sales Tax Additional Description CHECK ON THIS WITH TOWN/SALES TOTAL Distribution of Sales Tax 13,007,211 11,830,927 TOTAL General Government Support 22,913,017 21,634,774 A24904 329,993 412,335 Community College Tuition,contr Expend TOTAL Community College Tuition 412,335 329,993 A24954 1,896,933 1,687,103 Contribution,community College,contr Expen Additional Description INCLUDES CAPITAL IMPRV ALSO TOTAL Contribution 1,687,103 1,896,933 A29604 1,644,208 Education Handicapped Children,contr Expen Additional Description moved to A4046 TOTAL Education Handicapped Children 1,644,208 0 TOTAL Education 3,743,646 2,226,926 A30201 941,554 1,045,144 Public Safety Comm Sys, Pers Serv A30202 135,377 474,709 Public Safety Comm Sys, Equip & Cap Outlay A30204 269,945 229,594 Public Safety Comm Sys, Contr Expend A30208 448,153 499,595 Public Safety Comm Sys, Empl TOTAL Public Safety Comm Sys 2,249,042 1,795,029 A31101 380,664 2,720,007 Sheriff,pers Serv A31102 600 122,296 Sheriff, Equip & Cap Outlay A31104 33,801 320,752 Sheriff, Contr Expend A31108 227,202 1,262,133 Sheriff, Empl TOTAL Sheriff 4,425,188 642,267 A31201 2,628,640 Police, Pers Serv Additional Description ROAD PATROL A31202 201,663 Police, Equip & Cap Outlay A31204 302,738 Police, Contr Expend A31208 1,330,723 Police, Empl TOTAL Police 0 4,463,764 A31401 1,154,871 1,167,014 Probation, Pers Serv A31404 53,319 40,383 Probation, Contr Expend A31408 503,620 534,325 Probation, Empl TOTAL Probation 1,741,722 1,711,810 A31501 2,991,193 2,922,985 Jail, Pers Serv A31502 61,472 36,996 Jail, Equip & Cap Outlay A31504 1,236,663 905,967 Jail, Contr Expend A31508 1,552,289 1,276,389 Jail, Empl TOTAL Jail 5,142,337 5,841,617 A33152 4,395 Stop Dwi, Equip & Cap Outlay A33154 83,540 114,619 Stop Dwi,contr Expend TOTAL Stop Dwi 119,014 83,540 A34101 116,411 Fire, Pers Serv A34102 76,106 Fire, Equip & Cap Outlay A34104 104,993 Fire, Contr Expend Page 10 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A34108 50,677 Fire, Empl TOTAL Fire 0 348,187 A35104 48,000 48,000 Control of Animals, Contr Expend TOTAL Control of Animals 48,000 48,000 A36201 38,941 Safety Inspection, Pers Serv Additional Description INCLUDED WITH CO ATTN A36204 73,718 Safety Inspection, Contr Expend A36208 27,816 Safety Inspection, Empl TOTAL Safety Inspection 140,475 0 TOTAL Public Safety 13,865,778 14,934,214 A40101 574,688 617,912 Public Health, Pers Serv A40102 2,106 6,367 Public Health, Equip & Cap Outlay A40104 343,169 243,891 Public Health, Contr Expend A40108 663,174 297,420 Public Health, Empl TOTAL Public Health 1,165,590 1,583,137 A40351 343,797 532,576 Family Health Plan Ser, Pers Serv A40352 18,987 290 Family Health Plan Ser, Equip & Cap Outlay A40354 94,243 114,409 Family Health Plan Ser, Contr Expend A40358 166,618 266,429 Family Health Plan Ser,empl TOTAL Family Health Plan Ser 913,704 623,645 A40461 59,182 Physically Handicapped, Pers Serv Additional Description OLD - A2960 A40462 Physically Handicapped, Equip & Cap Outlay A40464 1,669,980 Physically Handicapped, Contr Expend A40468 22,560 Physically Handicapped, Empl TOTAL Physically Handicapped 0 1,751,722 A40501 592,860 Public Health Other, Pers Serv A40504 59,066 Public Health Other, Contr Expend A40508 306,916 Public Health Other, Empl TOTAL Public Health Other 958,842 0 A40591 608,135 604,750 Early Intervention Pgm,pers Serv A40592 2,215 2,940 Early Interven Pgm,equip&cap Outlay A40594 136,915 169,569 Early Intervention Pgm,contr Expend A40598 263,954 246,158 Early Intervention, Empl Ben TOTAL Early Intervention 1,023,417 1,011,219 A40901 379,959 372,485 Environmental Health Prog, Pers Serv Additional Description A4012 A40902 6,225 442 Environmental Health Prog,equip & Cap Outl A40904 51,186 52,961 Environmental Health Prog, Contr Expend A40908 149,332 177,522 Environmental Health Program TOTAL Environmental Health Program 603,410 586,702 A41891 506,208 Other Public Health, Pers Serv Additional Description NURSING ADMIN - A 4011 A41894 30,093 Other Public Health, Contr Expend A41898 232,903 Other Public Health, Empl TOTAL Other Public Health 0 769,204 A43101 1,640,854 1,520,115 Mental Health Admin,pers Serv Page 11 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A43102 84,068 4,126 Mental Health Admin,equip & Cap Outlay A43104 2,769,080 2,652,161 Mental Health Admin,contr Expend A43108 801,463 670,395 Mental Health Admin,empl TOTAL Mental Health Admin 4,846,797 5,295,465 A43201 60,061 111,705 Mental Health Prog,pers Serv Additional Description child advocacy center A43202 6,331 Mental Health Prog,equip & Cap Outlay A43204 41,014 6,102 Mental Health Prog,contr Expend A43208 29,237 46,409 Mental Health Prog, Empl TOTAL Mental Health Prog 164,216 136,643 TOTAL Health 9,675,976 11,757,737 A56101 41,157 Airport, Pers Serv A56102 611 60 Airport, Equip & Cap Outlay A56104 132,705 201,067 Airport, Contr Expend A56108 16,673 Airport, Empl TOTAL Airport 201,127 191,146 A56302 55,745 399,470 Bus Operations, Equip & Cap Outlay A56304 1,191,853 715,086 Bus Operations, Contr Expend TOTAL Bus Operations 1,114,556 1,247,598 TOTAL Transportation 1,315,683 1,438,744 A60101 5,029,774 4,961,275 Admin, Pers Serv A60102 104,244 31,427 Admin, Equip & Cap Outlay A60104 1,234,892 1,195,355 Admin, Contr Expend A60108 3,304,266 2,756,465 Admin, Empl TOTAL Admin 8,944,522 9,673,176 A60554 681,055 731,656 Day Care, Contr Expend TOTAL Day Care 731,656 681,055 A60704 535,970 543,293 Services For Recipients, Contr Expend TOTAL Services For Recipients 543,293 535,970 A61004 9,715,086 9,589,488 Medicaid TOTAL Medicaid 9,589,488 9,715,086 A61014 4,552 Medical Assistance, Contr Expend TOTAL Medical Assistance 4,552 0 A61094 3,161,235 3,088,197 Family Assistance, Contr Expend TOTAL Family Assistance 3,088,197 3,161,235 A61194 3,292,221 3,640,623 Child Care, Contr Expend TOTAL Child Care 3,640,623 3,292,221 A61234 150,239 141,897 Juvenile Delinquent, Contr Expend TOTAL Juvenile Delinquent 141,897 150,239 A61294 1 State Training School, Contr Expend TOTAL State Training School 1 0 A61404 2,540,969 2,680,851 Safety Net, Contr Expend TOTAL Safety Net 2,680,851 2,540,969 A61414 49,843 6,871 Home Energy Assistance, Contr Expend TOTAL Home Energy Assistance 6,871 49,843 Page 12 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A61424 38,662 42,706 Emergency Aid For Adults, Contr Expend TOTAL Emergency Aid For Adults 42,706 38,662 A64104 565,841 498,300 Publicity, Contr Expend TOTAL Publicity 498,300 565,841 A64204 423,042 416,791 Promotion of Industry, Contr Expend TOTAL Promotion of Industry 416,791 423,042 A65101 80,554 76,440 Veterans Service, Pers Serv A65102 1,401 Veterans Service, Equip & Cap Outlay A65104 5,231 5,847 Veterans Service, Contr Expend A65108 57,410 44,789 Veterans Service, Empl TOTAL Veterans Service 128,477 143,195 A66101 43,069 41,845 Consumer Affairs, Pers Serv A66104 3,619 3,397 Consumer Affairs, Contr Expend A66108 17,384 18,782 Consumer Affairs, Empl TOTAL Consumer Affairs 64,024 64,072 A67721 1,149,782 1,097,885 Programs For Aging, Pers Serv A67722 15,714 Programs For Aging, Equip & Cap Outlay A67724 595,378 533,284 Programs For Aging, Contr Expend A67728 657,998 530,818 Programs For Aging, Empl TOTAL Programs For Aging 2,177,701 2,403,158 TOTAL Economic Assistance And Opportunity 32,699,950 33,437,764 A71102 40,244 37,443 Parks, Equip & Cap Outlay A71104 28,659 21,700 Parks, Contr Expend A71108 13,464 6,045 Parks, Empl TOTAL Parks 65,188 82,367 A73101 2,868 Youth Prog, Pers Serv A73104 57,258 76,358 Youth Prog, Contr Expend A73108 24,674 Youth Prog, Empl TOTAL Youth Prog 76,358 84,800 A74104 3,500 Library, Contr Expend TOTAL Library 3,500 0 A75204 50,000 50,000 Historical Property, Contr Expend TOTAL Historical Property 50,000 50,000 A76101 69,204 74,671 Programs For Aging, Pers Serv A76104 6,903 8,106 Programs For Aging, Contr Expend A76108 37,976 39,391 Programs For Aging, Empl TOTAL Programs For Aging 122,168 114,083 A79894 77,452 Other Culture And Rec, Contr Expend Additional Description SNOWMOBILE CLUBS TOTAL Other Culture And Rec 0 77,452 TOTAL Culture And Recreation 317,214 408,702 A80201 206,364 201,472 Planning, Pers Serv A80204 50,768 249,584 Planning, Contr Expend A80208 135,272 99,390 Planning, Empl TOTAL Planning 550,446 392,404 Page 13 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation GENERAL Code Description 2015 EdpCode 2016 Expenditures A87104 285,093 285,093 Conservation, Contr Expend TOTAL Conservation 285,093 285,093 A87204 2,000 Fish And Game, Contr Expend TOTAL Fish And Game 2,000 0 A87304 14,000 14,000 Forestry, Contr Expend TOTAL Forestry 14,000 14,000 A87504 294,000 294,000 Agriculture And Livestock, Contr Expend TOTAL Agriculture And Livestock 294,000 294,000 TOTAL Home And Community Services 1,145,539 985,497 A90408 165,702 Worker's Compensation, Empl A90508 7,990 19,536 Unemployment Insurance, Empl A90608 79,376 2,828,366 Hospital & Medical (dental) Ins, Empl Bnft Additional Description flex spending plan TOTAL Employee Benefits 3,013,604 87,366 A97106 509,216 463,386 Debt Principal, Serial Bonds A97856 138,775 2,710,643 Install Pur Debt, Principal TOTAL Debt Principal 3,174,029 647,991 A97107 319,136 296,426 Debt Interest, Serial Bonds A97857 12,610 183,890 Install Pur Debt, Interest TOTAL Debt Interest 480,316 331,746 TOTAL Expenditures 92,344,752 87,891,461 A99019 6,084,605 5,612,182 Transfers, Other Funds A99509 468,157 Transfers, Capital Projects Fund TOTAL Operating Transfers 6,080,339 6,084,605 TOTAL Other Uses 6,080,339 6,084,605 TOTAL Detail Expenditures And Other Uses 98,425,091 93,976,066 Page 14 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- GENERAL Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 17,722,917 A8021 18,446,701 Prior Period Adj -Increase In Fund Balance 2,209,943 A8012 1,656,410 Restated Fund Balance - Beg of Year 19,932,860 A8022 20,103,111 ADD - REVENUES AND OTHER SOURCES 96,938,932 95,157,756 DEDUCT - EXPENDITURES AND OTHER USES 98,425,091 93,976,066 Fund Balance - End of Year 18,446,701 A8029 21,284,801 Page 15 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description GENERAL Budget Summary EdpCode 2017 2016 Estimated Revenues Est Rev - Real Property Taxes 33,945,100 A1049N 34,291,088 Est Rev - Real Property Tax Items 1,021,404 A1099N 641,650 Est Rev - Non Property Tax Items 29,361,958 A1199N 27,834,368 Est Rev - Departmental Income 7,442,928 A1299N 8,291,384 Est Rev - Use of Money And Property 40,665 A2499N 47,435 Est Rev - Miscellaneous Local Sources 290,650 A2799N 314,703 Est Rev - State Aid 13,137,980 A3099N 15,416,491 Est Rev - Federal Aid 11,122,173 A4099N 11,271,314 96,362,858 98,108,433 TOTAL Estimated Revenues Appropriated Fund Balance 219,460 A599N 1,737,356 219,460 1,737,356 TOTAL Estimated Other Sources 96,582,318 99,845,789 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 16 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description GENERAL Budget Summary EdpCode 2017 2016 Appropriations App - General Government Support 21,397,785 A1999N 20,112,557 App - Education 2,045,635 A2999N 2,024,231 App - Public Safety 11,163,511 A3999N 11,173,566 App - Health 9,977,375 A4999N 8,912,120 App - Transportation 878,232 A5999N 1,871,160 App - Economic Assistance And Opportunity 31,932,673 A6999N 29,958,316 App - Culture And Recreation 236,888 A7999N 74,497 App - Home And Community Services 837,141 A8999N 3,810,520 App - Employee Benefits 11,205,896 A9199N 14,261,586 App - Debt Service 979,521 A9899N 1,722,112 90,654,657 93,920,665 TOTAL Appropriations App - Interfund Transfer 5,927,661 A9999N 5,925,124 5,927,661 5,925,124 TOTAL Other Uses 96,582,318 99,845,789 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 17 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 (CD) SPECIAL GRANT Balance Sheet Assets Cash 65,851 CD200 83,658 TOTAL Cash 65,851 83,658 Accounts Receivable CD380 605 TOTAL Other Receivables (net) 0 605 Due From State And Federal Government 42,849 CD410 11,962 TOTAL State And Federal Aid Receivables 42,849 11,962 Due From Other Funds CD391 116,552 TOTAL Due From Other Funds 0 116,552 Cash Special Reserves CD230 TOTAL Restricted Assets 0 0 TOTAL Assets and Deferred Outflows of Resources 108,700 212,777 OSC Municipality Code 110100000000 Page 18 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (CD) SPECIAL GRANT 2015 EdpCode 2016 Code Description Balance Sheet CD601 Accrued Liabilities 11,325 TOTAL Accrued Liabilities 11,325 0 CD630 Due To Other Funds 73,649 23,635 TOTAL Due To Other Funds 73,649 23,635 23,635 84,974 TOTAL Liabilities Deferred Inflows of Resources CD691 Deferred Inflow of Resources 127,803 85,065 TOTAL Deferred Inflows of Resources 127,803 85,065 85,065 127,803 TOTAL Deferred Inflows of Resources Fund Balance CD915 Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance 0 0 0 0 TOTAL Fund Balance 108,700 212,777 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 19 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (CD) SPECIAL GRANT Code Description 2015 EdpCode 2016 Revenues CD2401 20 Interest And Earnings TOTAL Use of Money And Property 20 0 CD4790 557,662 1,147,389 Fed Aid, Job Training Partnership CD4791 1,058,885 346,566 Federal Aid - Workforce Investment Act TOTAL Federal Aid 1,493,955 1,616,547 TOTAL Revenues 1,493,975 1,616,547 CD5031 72,383 Interfund Transfers TOTAL Interfund Transfers 0 72,383 TOTAL Other Sources 0 72,383 TOTAL Detail Revenues And Other Sources 1,493,975 1,688,930 Page 20 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (CD) SPECIAL GRANT Code Description 2015 EdpCode 2016 Expenditures CD17101 Administration-Personal Services CD17102 Administration-Equip&cap Outlay CD17104 Administration-Contractual CD17108 72,383 Administration-Empl Ben TOTAL Administration-Empl Ben 0 72,383 TOTAL General Government Support 0 72,383 CD62904 557,662 1,147,409 Job Train Admin, Contr Expend TOTAL Job Train Admin 1,147,409 557,662 CD62931 Workforce Investment Act, Pers Serv CD62932 Workforce Investment Act, Equip & Cap Outl CD62934 1,058,885 346,566 Workforce Investment Act, Contr Expen CD62938 Workforce Investment Act, Empl TOTAL Workforce Investment Act 346,566 1,058,885 TOTAL Economic Assistance And Opportunity 1,493,975 1,616,547 TOTAL Expenditures 1,493,975 1,688,930 TOTAL Detail Expenditures And Other Uses 1,493,975 1,688,930 Page 21 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (CD) SPECIAL GRANT Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 4 CD8021 4 Prior Period Adj -Decrease In Fund Balance CD8015 4 Restated Fund Balance - Beg of Year 4 CD8022 ADD - REVENUES AND OTHER SOURCES 1,493,975 1,688,930 DEDUCT - EXPENDITURES AND OTHER USES 1,493,975 1,688,930 Fund Balance - End of Year 4 CD8029 Page 22 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 COUNTY ROAD Balance Sheet Assets Cash 1,869,488 D200 571,468 Cash In Time Deposits 543,966 D201 192,569 TOTAL Cash 2,413,454 764,037 Accounts Receivable 85 D380 TOTAL Other Receivables (net) 85 0 Due From State And Federal Government 107,164 D410 369,179 TOTAL State And Federal Aid Receivables 107,164 369,179 Due From Other Funds 106,454 D391 127,319 TOTAL Due From Other Funds 106,454 127,319 Cash Special Reserves 80,610 D230 80,671 TOTAL Restricted Assets 80,610 80,671 TOTAL Assets and Deferred Outflows of Resources 2,707,767 1,341,206 OSC Municipality Code 110100000000 Page 23 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- COUNTY ROAD 2015 EdpCode 2016 Code Description Balance Sheet D600 Accounts Payable 464 93,726 TOTAL Accounts Payable 464 93,726 D688 Other Liabilities 93,568 TOTAL Other Liabilities 93,568 0 D630 Due To Other Funds 825,209 367,288 TOTAL Due To Other Funds 825,209 367,288 461,014 919,241 TOTAL Liabilities Fund Balance D827 Retirement Contribution Reserve 80,671 80,610 D884 Reserve For Debt 226 223 TOTAL Restricted Fund Balance 80,897 80,833 D914 Assigned Appropriated Fund Balance 647,063 1,050,425 D915 Assigned Unappropriated Fund Balance 1,115,495 TOTAL Assigned Fund Balance 647,063 2,165,920 D917 Unassigned Fund Balance -305,995 TOTAL Unassigned Fund Balance -305,995 0 2,246,753 421,965 TOTAL Fund Balance 2,707,767 1,341,206 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 24 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation COUNTY ROAD Code Description 2015 EdpCode 2016 Revenues D1789 27,382 11,161 Other Transportation Departmental Income TOTAL Departmental Income 11,161 27,382 D2300 15,696 14,570 Transportation Services, Other Govts D2302 843,099 702,360 Snow Removal Services, Other Govts TOTAL Intergovernmental Charges 716,930 858,795 D2401 346 482 Interest And Earnings TOTAL Use of Money And Property 482 346 D2655 7,110 Sales, Other D2680 309 9,031 Insurance Recoveries TOTAL Sale of Property And Compensation For Loss 9,031 7,419 D2701 2,342 Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 2,342 0 D2801 36,006 Interfund Revenues TOTAL Interfund Revenues 36,006 0 D3089 1,204 St Aid, Other Aid, (specify) D3501 2,001,273 1,814,479 St Aid, Consolidated Highway Aid TOTAL State Aid 1,814,479 2,002,477 D4960 58,357 Fed Aid, Emergency Disaster Assistance TOTAL Federal Aid 58,357 0 TOTAL Revenues 2,648,788 2,896,419 D5031 5,457,070 5,209,021 Interfund Transfers TOTAL Interfund Transfers 5,209,021 5,457,070 D5720 Statutory Installment Bonds TOTAL Proceeds of Obligations 0 0 TOTAL Other Sources 5,209,021 5,457,070 TOTAL Detail Revenues And Other Sources 7,857,809 8,353,489 Page 25 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation COUNTY ROAD Code Description 2015 EdpCode 2016 Expenditures D33101 27,088 34,123 Traffic Control, Pers Serv D33104 133,308 146,031 Traffic Control, Contr Expen D33108 14,556 17,253 Traffic Control, Empl TOTAL Traffic Control 197,407 174,952 TOTAL Public Safety 197,407 174,952 D50101 318,485 330,048 Street Admin, Pers Serv D50104 75,198 63,158 Street Admin, Contr Expend D50108 162,022 152,536 Street Admin, Empl TOTAL Street Admin 545,742 555,705 D50201 82,212 40,322 Engineering, Pers Serv D50202 579 Engineering, Equip & Cap Outlay D50204 7,703 20,719 Engineering, Contr Expend D50208 32,662 17,369 Engineering, Empl TOTAL Engineering 78,410 123,156 D51101 986,486 935,149 Maint of Streets, Pers Serv D51104 3,224,031 3,271,669 Maint of Streets, Contr Expend D51108 1,054,864 488,574 Maint of Streets, Empl TOTAL Maint of Streets 4,695,392 5,265,381 D51121 362,895 407,966 Perm Improve Highway, Pers Serv D51124 2,959,177 1,047,036 Perm Improve Highway, Contr Expend D51128 158,105 203,507 Perm Improve Highway, Empl TOTAL Perm Improve Highway 1,658,509 3,480,177 D51424 -15,081 Snow Removal, Contr Expend TOTAL Snow Removal -15,081 0 D51444 -6,921 Snow Removal State, Contr Expend TOTAL Snow Removal State -6,921 0 TOTAL Transportation 6,956,051 9,424,419 D97106 324,656 90,274 Debt Principal, Serial Bonds D97306 55,000 Debt Principal, Bond Anticipation Notes TOTAL Debt Principal 145,274 324,656 D97107 252,620 168,839 Debt Interest, Serial Bonds D97307 23,019 Debt Interest, Bond Anticipation Notes TOTAL Debt Interest 191,858 252,620 TOTAL Expenditures 7,490,590 10,176,647 TOTAL Detail Expenditures And Other Uses 7,490,590 10,176,647 Page 26 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- COUNTY ROAD Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,076,248 D8021 2,246,753 Prior Period Adj -Increase In Fund Balance 803,286 D8012 Prior Period Adj -Decrease In Fund Balance D8015 1,569 Restated Fund Balance - Beg of Year 1,879,534 D8022 2,245,184 ADD - REVENUES AND OTHER SOURCES 7,857,809 8,353,489 DEDUCT - EXPENDITURES AND OTHER USES 7,490,590 10,176,647 Fund Balance - End of Year 2,246,753 D8029 422,026 Page 27 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description COUNTY ROAD Budget Summary EdpCode 2017 2016 Estimated Revenues Est Rev - Intergovernmental Charges 22,050 D2399N 22,000 Est Rev - Use of Money And Property 600 D2499N 200 Est Rev - Interfund Revenues 5,457,070 D2801N 5,692,427 Est Rev - State Aid 2,429,480 D3099N 2,430,730 7,909,200 8,145,357 TOTAL Estimated Revenues Appropriated Fund Balance 1,050,425 D599N 647,063 1,050,425 647,063 TOTAL Estimated Other Sources 8,959,625 8,792,420 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 28 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description COUNTY ROAD Budget Summary EdpCode 2017 2016 Appropriations App - Transportation 5,887,106 D5999N 6,817,181 App - Employee Benefits 895,241 D9199N 1,376,211 App - Debt Service 2,177,278 D9899N 599,028 8,959,625 8,792,420 TOTAL Appropriations 8,959,625 8,792,420 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 29 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 (DM) ROAD MACHINERY Balance Sheet Assets Cash 276,221 DM200 115,592 Cash In Time Deposits 1,268,912 DM201 840,476 TOTAL Cash 1,545,133 956,068 Accounts Receivable 98,380 DM380 11,971 TOTAL Other Receivables (net) 98,380 11,971 Due From Other Funds 18,000 DM391 653,179 TOTAL Due From Other Funds 18,000 653,179 Cash Special Reserves 51,105 DM230 51,144 TOTAL Restricted Assets 51,105 51,144 TOTAL Assets and Deferred Outflows of Resources 1,712,618 1,672,362 OSC Municipality Code 110100000000 Page 30 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (DM) ROAD MACHINERY 2015 EdpCode 2016 Code Description Balance Sheet DM600 Accounts Payable 22,197 72,674 TOTAL Accounts Payable 22,197 72,674 DM688 Other Liabilities Additional Description pr 24,969 TOTAL Other Liabilities 24,969 0 DM630 Due To Other Funds 34,714 98,538 TOTAL Due To Other Funds 34,714 98,538 171,212 81,880 TOTAL Liabilities Fund Balance DM827 Retirement Contribution Reserve 51,144 51,105 TOTAL Restricted Fund Balance 51,144 51,105 DM914 Assigned Appropriated Fund Balance 762,727 435,000 DM915 Assigned Unappropriated Fund Balance 776,611 1,055,301 TOTAL Assigned Fund Balance 1,539,338 1,490,301 1,541,406 1,590,482 TOTAL Fund Balance 1,712,618 1,672,362 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 31 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (DM) ROAD MACHINERY Code Description 2015 EdpCode 2016 Revenues DM2300 112,486 184,690 Transportation Services, Other Govts TOTAL Intergovernmental Charges 184,690 112,486 DM2401 345 343 Interest And Earnings DM2414 2,488,694 2,424,418 Rental of Equipment TOTAL Use of Money And Property 2,424,761 2,489,039 DM2650 3,131 12,900 Sales of Scrap & Excess Materials DM2665 92,097 101,926 Sales of Equipment TOTAL Sale of Property And Compensation For Loss 114,826 95,228 DM2801 104,566 140,357 Interfund Revenues TOTAL Interfund Revenues 140,357 104,566 TOTAL Revenues 2,864,634 2,801,319 TOTAL Detail Revenues And Other Sources 2,864,634 2,801,319 Page 32 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (DM) ROAD MACHINERY Code Description 2015 EdpCode 2016 Expenditures DM51301 403,809 417,257 Machinery, Pers Serv DM51302 539,065 402,340 Machinery, Equip & Cap Outlay DM51304 971,451 1,155,920 Machinery, Contr Expend DM51308 286,248 220,346 Machinery, Empl TOTAL Machinery 2,195,863 2,200,573 TOTAL Transportation 2,195,863 2,200,573 DM97106 88,579 94,597 Debt Principal, Serial Bonds TOTAL Debt Principal 94,597 88,579 DM97107 63,091 50,183 Debt Interest, Serial Bonds TOTAL Debt Interest 50,183 63,091 TOTAL Expenditures 2,340,643 2,352,243 DM99019 400,000 400,000 Transfers, Other Funds TOTAL Operating Transfers 400,000 400,000 TOTAL Other Uses 400,000 400,000 TOTAL Detail Expenditures And Other Uses 2,740,643 2,752,243 Page 33 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (DM) ROAD MACHINERY Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year 1,479,782 DM8021 1,541,406 Prior Period Adj -Increase In Fund Balance DM8012 Prior Period Adj -Decrease In Fund Balance 62,367 DM8015 Restated Fund Balance - Beg of Year 1,417,415 DM8022 1,541,406 ADD - REVENUES AND OTHER SOURCES 2,864,634 2,801,319 DEDUCT - EXPENDITURES AND OTHER USES 2,740,643 2,752,243 Fund Balance - End of Year 1,541,406 DM8029 1,590,482 Page 34 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description (DM) ROAD MACHINERY Budget Summary EdpCode 2017 2016 Estimated Revenues Intergovernmental Charges 2,602,082 DM2399N 2,435,795 Use of Money And Property 350 DM2499N 500 Miscellaneous Local Sources 21,000 DM2799N 21,000 Interfund Revenues 160,000 DM2801N 100,000 2,783,432 2,557,295 TOTAL Estimated Revenues Appropriated Fund Balance 435,000 DM599N 762,727 435,000 762,727 TOTAL Estimated Other Sources 3,218,432 3,320,022 TOTAL Estimated Revenues And Other Sources OSC Municipality Code 110100000000 Page 35 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description (DM) ROAD MACHINERY Budget Summary EdpCode 2017 2016 Appropriations Transportation 2,433,573 DM5999N 2,021,351 Employee Benefits 233,189 DM9199N 328,499 Debt Service (principal & InT.) 151,670 DM9899N 147,815 2,818,432 2,497,665 TOTAL Appropriations Interfund Transfers 400,000 DM9999N 822,357 400,000 822,357 TOTAL Other Uses 3,218,432 3,320,022 TOTAL Appropriations And Other Uses OSC Municipality Code 110100000000 Page 36 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 (EL) ENTERPRISE REFUSE/GARBAGE Statement of Net Position Assets Cash 44,589 EL200 95,918 Cash In Time Deposits 229,858 EL201 52,361 Petty Cash 500 EL210 500 TOTAL Cash 274,947 148,779 Accounts Receivable 141,630 EL380 137,561 TOTAL Other Receivables (net) 141,630 137,561 Due From State And Federal Government EL410 5,000 TOTAL State And Federal Aid Receivables 0 5,000 Due From Other Funds 6,292 EL391 50,866 TOTAL Due From Other Funds 6,292 50,866 Cash Special Reserves 712,542 EL230 829,612 TOTAL Restricted Assets 712,542 829,612 Land 176,300 EL101 176,300 Buildings 2,303,685 EL102 2,303,685 Improvements Other Than Buildings 19,909,964 EL103 19,909,964 Machinery And Equipment 2,354,653 EL104 2,354,653 Accum Deprec, Buildings -760,213 EL112 -837,003 Accum Depr, Imp Other Than Bld -14,339,928 EL113 -15,036,175 TOTAL Fixed Assets (net) 9,644,461 8,871,424 Deferred Outflow of Resources EL495 736,794 Deferred Outflows of Resources - Pensions EL496 52,401 TOTAL Deferred Outflows of Resources 0 789,195 TOTAL Assets and Deferred Outflows of Resources 10,779,872 10,832,437 OSC Municipality Code 110100000000 Page 37 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (EL) ENTERPRISE REFUSE/GARBAGE 2015 EdpCode 2016 Code Description Statement of Net Position EL600 Accounts Payable 64,738 72,424 TOTAL Accounts Payable 64,738 72,424 EL609 Deferred Loss On Advanced Refunding TOTAL Retained Percentages 0 0 EL626 Bond Anticipation Notes Payable TOTAL Notes Payable 0 0 EL638 Net Pension Liability -Proportionate Share 47,876 EL683 Other Post Employment Benefits 490,748 EL684 Landfill Closure & Post Closure Liability 4,442,427 5,455,848 EL687 Compensated Absences 28,776 EL688 Other Liabilities Additional Description pr 27,719 EL690 Overpayments & Clearing Account Additional Description premium on bonds 156,367 TOTAL Other Liabilities 5,193,913 5,455,848 EL630 Due To Other Funds 58,655 171,711 TOTAL Due To Other Funds 58,655 171,711 EL628 Bonds Payable 10,104,208 10,678,486 TOTAL Bond And Long Term Liabilities 10,104,208 10,678,486 16,378,469 15,421,514 TOTAL Liabilities Deferred Inflows of Resources EL697 Deferred Inflows of Resources - Pensions 7,760 TOTAL Deferred Inflows of Resources 7,760 0 0 7,760 TOTAL Deferred Inflows of Resources Fund Balance EL921 Net Assets-Restricted For Capital Projects EL923 Net Assets-Restricted For Other Purposes 712,542 EL924 Net Assets-Unrestricted (deficit) -4,596,837 -6,311,139 TOTAL Net Position -4,596,837 -5,598,597 -5,598,597 -4,596,837 TOTAL Fund Balance 10,779,872 10,832,437 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 38 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2015 EdpCode 2016 Revenues EL2130 1,473,565 1,581,056 Refuse & Garbage Charges TOTAL Charges For Services Within Locality 1,581,056 1,473,565 EL2650 9,918 Sale of Scrap Materials EL2655 20,005 20,005 Sales, Other TOTAL Sale of Property And Compensation For Loss 29,923 20,005 EL2401 469 191 Interest And Earnings TOTAL Use of Money And Property 191 469 EL2770 9,050 1,692 Unclassified (specify) Additional Description State Aid TOTAL Other 1,692 9,050 TOTAL Revenues 1,612,862 1,503,089 EL5031 933,631 803,161 Interfund Transfers TOTAL Interfund Transfers 803,161 933,631 803,161 933,631 TOTAL Operating Revenue 2,416,023 2,436,720 Page 39 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2015 EdpCode 2016 Expenses EL81601 371,406 334,652 Refuse & Garbage, Pers Serv TOTAL Refuse & Garbage 334,652 371,406 EL81611 -907,261 Landfill Closure - Post Closure TOTAL Landfill Closure - Post Closure 0 -907,261 TOTAL Personal Services 334,652 -535,855 EL13754 Credit Card Fees TOTAL Credit Card Fees 0 0 EL19944 773,037 Depreciation TOTAL Depreciation 0 773,037 EL81604 890,967 1,592,916 Refuse & Garbage, Contr Expend TOTAL Refuse & Garbage 1,592,916 890,967 TOTAL Contractual Expenses 1,592,916 1,664,004 EL17108 319,121 177,187 Administration-Empl Ben TOTAL Administration-Empl Ben 177,187 319,121 TOTAL Employee Benefits 177,187 319,121 EL97107 247,167 288,544 Debt Interest, Serial Bonds TOTAL Interest Expense 288,544 247,167 TOTAL Expenses 2,393,299 1,694,437 TOTAL Operating Expenses 2,393,299 1,694,437 Page 40 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (EL) ENTERPRISE REFUSE/GARBAGE Code Description 2015 EdpCode 2016 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year -409,369 EL8021 -5,598,597 Prior Period Adj -Increase In Net Position EL8012 259,477 Prior Period Adj -Decrease In Net Position 5,211,952 EL8015 Restated Net Position - Beg of Year -5,621,321 EL8022 -5,339,120 ADD - REVENUES AND OTHER SOURCES 2,416,023 2,436,720 DEDUCT - EXPENDITURES AND OTHER USES 2,393,299 1,694,437 Net Position - End of Year -5,598,597 EL8029 -4,596,837 Page 41 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 Cash Flow Page 42 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 CAPITAL PROJECTS Balance Sheet Assets Cash H200 52,074 Cash In Time Deposits 66,781 H201 66,792 TOTAL Cash 66,781 118,866 Due From State And Federal Government 3,060,252 H410 718,139 TOTAL State And Federal Aid Receivables 3,060,252 718,139 Due From Other Funds H391 95,336 TOTAL Due From Other Funds 0 95,336 Cash Special Reserves 328,651 H230 192,058 TOTAL Restricted Assets 328,651 192,058 TOTAL Assets and Deferred Outflows of Resources 3,455,684 1,124,399 OSC Municipality Code 110100000000 Page 43 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- CAPITAL PROJECTS 2015 EdpCode 2016 Code Description Balance Sheet H600 Accounts Payable 26,854 23,545 TOTAL Accounts Payable 26,854 23,545 H626 Bond Anticipation Notes Payable TOTAL Notes Payable 0 0 H688 Other Liabilities TOTAL Other Liabilities 0 0 H630 Due To Other Funds 1,733,602 957,315 TOTAL Due To Other Funds 1,733,602 957,315 980,860 1,760,456 TOTAL Liabilities Fund Balance H878 Capital Reserve 192,058 H899 Other Restricted Fund Balance 328,651 TOTAL Restricted Fund Balance 192,058 328,651 H914 Assigned Appropriated Fund Balance H915 Assigned Unappropriated Fund Balance 2,146,173 TOTAL Assigned Fund Balance 0 2,146,173 H917 Unassigned Fund Balance -828,115 TOTAL Unassigned Fund Balance -828,115 0 2,474,824 -636,057 TOTAL Fund Balance 3,455,684 1,124,399 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 44 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation CAPITAL PROJECTS Code Description 2015 EdpCode 2016 Revenues H2401 127 Interest And Earnings TOTAL Use of Money And Property 0 127 H3097 75,132 228,771 St Aid-Capital Projects H3297 457,388 St Aid, Other H3589 38,623 423,692 St Aid, Other Transportation H3597 St Aid, Trans Cap Grants (spec) TOTAL State Aid 1,109,851 113,755 H4597 292,832 2,494,464 Fed Aid, Transp Cap Proj TOTAL Federal Aid 2,494,464 292,832 TOTAL Revenues 3,604,315 406,714 H5031 21,521 468,157 Interfund Transfers TOTAL Interfund Transfers 468,157 21,521 H5710 7,452,000 Serial Bonds H5730 Bond Anticipation Notes H5731 55,000 Bans Redeemed From Appropriations TOTAL Proceeds of Obligations 7,507,000 0 TOTAL Other Sources 7,975,157 21,521 TOTAL Detail Revenues And Other Sources 11,579,472 428,235 Page 45 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation CAPITAL PROJECTS Code Description 2015 EdpCode 2016 Expenditures H16202 633,674 Buildings, Equip & Cap Outlay Additional Description smart watt energy project TOTAL Buildings 0 633,674 TOTAL General Government Support 0 633,674 H24972 22,251 1,206,475 Comm College -Capital Projects TOTAL Comm College -Capital Projects 1,206,475 22,251 TOTAL Education 1,206,475 22,251 H30202 71,050 746,397 Public Safety Comm Sys, Equip & Cap Outlay TOTAL Public Safety Comm Sys 746,397 71,050 TOTAL Public Safety 746,397 71,050 H51102 Maint of Streets, Equip & Cap Outlay TOTAL Maint of Streets 0 0 H51122 3,947,338 Perm Improve Highway, Equip & Cap Outlay TOTAL Perm Improve Highway 3,947,338 0 H51202 190,467 1,320,100 Maint of Bridges, Equip & Cap Outlay TOTAL Maint of Bridges 1,320,100 190,467 H56102 164,610 910,511 Airport, Equip & Cap Outlay TOTAL Airport 910,511 164,610 TOTAL Transportation 6,177,949 355,077 H87604 15,669 Emergency Disaster Work, Contr TOTAL Emergency Disaster Work 0 15,669 TOTAL Home And Community Services 0 15,669 TOTAL Expenditures 8,130,821 1,097,721 TOTAL Detail Expenditures And Other Uses 8,130,821 1,097,721 Page 46 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- CAPITAL PROJECTS Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -782,568 H8021 2,474,824 Prior Period Adj -Increase In Fund Balance H8012 Prior Period Adj -Decrease In Fund Balance 191,259 H8015 2,441,397 Restated Fund Balance - Beg of Year -973,827 H8022 33,427 ADD - REVENUES AND OTHER SOURCES 11,579,472 428,235 DEDUCT - EXPENDITURES AND OTHER USES 8,130,821 1,097,721 Fund Balance - End of Year 2,474,824 H8029 -636,059 Page 47 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 GENERAL FIXED ASSETS Balance Sheet Assets Land 1,221,700 K101 1,221,700 Buildings 28,125,924 K102 29,432,121 Machinery And Equipment 16,414,619 K104 19,532,577 Construction Work In Progress 3,881,398 K105 4,436,553 Infrastructure 100,632,757 K106 113,760,381 Other Capital Assets 10,914,213 K107 10,914,213 Accum Deprec, Buildings -20,969,434 K112 -21,760,794 Accum Depr, Machinery & Equip -11,149,230 K114 -13,686,566 Accum Deprec, Infrastructure -50,965,477 K116 -64,576,577 Accum Deprec, Other Capital Assets -2,182,842 K117 -4,365,684 TOTAL Fixed Assets (net) 75,923,628 74,907,924 TOTAL Assets and Deferred Outflows of Resources 75,923,628 74,907,924 OSC Municipality Code 110100000000 Page 48 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- GENERAL FIXED ASSETS 2015 EdpCode 2016 Code Description Balance Sheet Liabilities, Deferred Inflows And Fund Balance K159 Total Non-Current Govt Assets 74,907,924 75,923,628 TOTAL Investments in Non-Current Government Assets 74,907,924 75,923,628 75,923,628 74,907,924 TOTAL Fund Balance 75,923,628 74,907,924 TOTAL OSC Municipality Code 110100000000 Page 49 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 (MS) SELF INSURANCE Balance Sheet Assets Cash 2,504,278 MS200 1,681,059 Cash In Time Deposits 2,674,264 MS201 417,575 TOTAL Cash 5,178,542 2,098,634 Accounts Receivable MS380 4,371 TOTAL Other Receivables (net) 0 4,371 Due From Other Funds 2,044 MS391 330,548 TOTAL Due From Other Funds 2,044 330,548 Cash Special Reserves 4,697 MS230 4,701 TOTAL Restricted Assets 4,697 4,701 TOTAL Assets and Deferred Outflows of Resources 5,185,283 2,438,254 OSC Municipality Code 110100000000 Page 50 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (MS) SELF INSURANCE 2015 EdpCode 2016 Code Description Balance Sheet MS600 Accounts Payable 431,216 328,599 TOTAL Accounts Payable 431,216 328,599 MS683 Other Post Employment Benefits MS688 Other Liabilities Additional Description IBNR=$1,145,941, $3,354 1,149,295 1,145,941 MS690 Overpayments & Clearing Account Additional Description SPECIAL RESERVES 4,701 TOTAL Other Liabilities 1,153,996 1,145,941 MS630 Due To Other Funds 340,527 18,544 TOTAL Due To Other Funds 340,527 18,544 MS637 Due To Employees' Retirement System 4,697 TOTAL Due To Other Governments 0 4,697 1,497,781 1,925,739 TOTAL Liabilities Fund Balance MS923 Net Assets-Restricted For Other Purposes MS924 Net Assets-Unrestricted (deficit) 512,515 3,687,502 TOTAL Net Position 512,515 3,687,502 3,687,502 512,515 TOTAL Fund Balance 5,185,283 2,438,254 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 51 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (MS) SELF INSURANCE Code Description 2015 EdpCode 2016 Revenues MS2801 8,004,680 8,408,309 Interfund Revenues TOTAL Charges For Services Within Locality 8,408,309 8,004,680 MS2222 698,868 637,831 Participants Assessments TOTAL Charges For Services To Other Localities 637,831 698,868 MS2401 Interest And Earnings TOTAL Use of Money And Property 0 0 MS2700 179,674 154,856 Reimbursement of Medicare Part D Exp MS2701 64,952 6,961 Refund of Prior Years Expend MS2709 1,252,987 1,490,344 Employee Contributions MS2770 196,217 Other Miscellaneous Additional Description stop loss ins reimb/RX rev TOTAL Other 1,652,161 1,693,830 TOTAL Revenues 10,698,301 10,397,378 TOTAL Operating Revenue 10,698,301 10,397,378 Page 52 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation (MS) SELF INSURANCE Code Description 2015 EdpCode 2016 Expenses MS17101 68,787 58,631 Administration-Personal Services TOTAL Administration-Personal Services 58,631 68,787 TOTAL Personal Services 58,631 68,787 MS17104 311,567 1,061,668 Administration-Contractual TOTAL Administration-Contractual 1,061,668 311,567 TOTAL Contractual Expenses 1,061,668 311,567 MS17108 32,078 32,795 Administration-Employee Benefits TOTAL Administration-Employee Benefits 32,795 32,078 MS90608 13,177,769 9,924,214 Hospital And Medical TOTAL Hospital And Medical 9,924,214 13,177,769 TOTAL Employee Benefits 9,957,009 13,209,847 TOTAL Expenses 11,077,308 13,590,201 TOTAL Operating Expenses 11,077,308 13,590,201 Page 53 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (MS) SELF INSURANCE Code Description 2015 EdpCode 2016 Analysis of Changes in Net Position Analysis of Changes in Net Position Net Position - Beginning of Year 3,947,012 MS8021 3,687,502 Prior Period Adj -Increase In Net Position 272,699 MS8012 17,833 Prior Period Adj -Decrease In Net Position 153,202 MS8015 Restated Net Position - Beg of Year 4,066,509 MS8022 3,705,335 ADD - REVENUES AND OTHER SOURCES 10,698,301 10,397,378 DEDUCT - EXPENDITURES AND OTHER USES 11,077,308 13,590,201 Net Position - End of Year 3,687,502 MS8029 512,512 Page 54 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 Cash Flow Page 55 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 WORKERS COMPENSATION Balance Sheet Assets Cash 8,162 S200 720,722 Cash In Time Deposits 324,207 S201 TOTAL Cash 332,369 720,722 Due From Other Funds S391 101,153 TOTAL Due From Other Funds 0 101,153 TOTAL Assets and Deferred Outflows of Resources 332,369 821,875 OSC Municipality Code 110100000000 Page 56 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- WORKERS COMPENSATION 2015 EdpCode 2016 Code Description Balance Sheet S600 Accounts Payable 51,504 TOTAL Accounts Payable 51,504 0 S601 Accrued Liabilities 4,869,597 4,866,703 TOTAL Accrued Liabilities 4,869,597 4,866,703 S630 Due To Other Funds 167,642 TOTAL Due To Other Funds 167,642 0 4,866,703 5,088,743 TOTAL Liabilities Deferred Inflows of Resources S691 Deferred Inflow of Resources TOTAL Deferred Inflows of Resources 0 0 0 0 TOTAL Deferred Inflows of Resources Fund Balance S915 Assigned Unappropriated Fund Balance TOTAL Assigned Fund Balance 0 0 S917 Unassigned Fund Balance -4,266,868 -4,534,334 TOTAL Unassigned Fund Balance -4,266,868 -4,534,334 -4,534,334 -4,266,868 TOTAL Fund Balance 332,369 821,875 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 57 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation WORKERS COMPENSATION Code Description 2015 EdpCode 2016 Revenues S2222 520,947 488,015 Participants Assessments TOTAL Intergovernmental Charges 488,015 520,947 S2401 346 184 Interest And Earnings TOTAL Use of Money And Property 184 346 S2701 344,281 94,017 Refunds of Prior Year's Expenditures TOTAL Miscellaneous Local Sources 94,017 344,281 S2801 1,045,567 741,434 Interfund Revenues TOTAL Interfund Revenues 741,434 1,045,567 TOTAL Revenues 1,323,650 1,911,141 TOTAL Detail Revenues And Other Sources 1,323,650 1,911,141 Page 58 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation WORKERS COMPENSATION Code Description 2015 EdpCode 2016 Expenditures S17104 314,487 Self Insurance Admin, Contr Expend TOTAL Self Insurance Admin 314,487 0 S17204 1,924,293 1,742,761 Benefits And Awards, Contr Expend TOTAL Benefits And Awards 1,742,761 1,924,293 TOTAL General Government Support 2,057,248 1,924,293 TOTAL Expenditures 2,057,248 1,924,293 TOTAL Detail Expenditures And Other Uses 2,057,248 1,924,293 Page 59 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- WORKERS COMPENSATION Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year -3,846,379 S8021 -4,534,334 Prior Period Adj -Increase In Fund Balance 45,643 S8012 297,722 Prior Period Adj -Decrease In Fund Balance S8015 17,103 Restated Fund Balance - Beg of Year -3,800,736 S8022 -4,253,715 ADD - REVENUES AND OTHER SOURCES 1,323,650 1,911,141 DEDUCT - EXPENDITURES AND OTHER USES 2,057,248 1,924,293 Fund Balance - End of Year -4,534,334 S8029 -4,266,867 Page 60 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 (TA) AGENCY Balance Sheet Assets Cash 54,938 TA200 1,481,749 Cash In Time Deposits 1,436,620 TA201 1,392,656 Cash, Court & Trust 53,304 TA205 103,137 TOTAL Cash 1,544,862 2,977,542 Due From Other Funds 384,825 TA391 238,436 TOTAL Due From Other Funds 384,825 238,436 Miscellaneous Current Assets -2,477 TA489 TOTAL Other -2,477 0 TOTAL Assets and Deferred Outflows of Resources 1,927,210 3,215,978 OSC Municipality Code 110100000000 Page 61 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- (TA) AGENCY 2015 EdpCode 2016 Code Description Balance Sheet TA630 Due To Other Funds 1,701,223 34,921 TOTAL Due To Other Funds 1,701,223 34,921 TA18 State Retirement 51,355 48,389 TA19 Disability Insurance 507 TA20 Group Insurance 1,155 32,928 TA21 Nys Income Tax 37,482 TA22 Federal Income Tax 99,008 TA23 Income Executions 336 1,406 TA24 Assoc & Union Dues 8,513 -10 TA26 Social Security Tax 126,863 TA35 Bail Deposits 22,213 59,811 TA49 Child Support Collections 9,318 9,328 TA53 Social Services Trust 1,196,429 1,005,704 TA58 Mortgage Tax 94,026 169,185 TA61 Court & Trust Fund 103,137 53,304 TA85 Other Funds (specify) Additional Description PH, OFA 28,273 248,384 TOTAL Agency Liabilities 1,514,755 1,892,289 1,927,210 3,215,978 TOTAL Liabilities 1,927,210 3,215,978 TOTAL Liabilities, Deferred Inflows And Fund Balance OSC Municipality Code 110100000000 Page 62 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 Balance Sheet Page 63 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- 2015 EdpCode 2016 Code Description Balance Sheet Page 64 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation DEBT SERVICE Code Description 2015 EdpCode 2016 Revenues V2710 880,057 Premium & Accrued Interest On Obligations TOTAL Miscellaneous Local Sources 880,057 0 TOTAL Revenues 880,057 0 V5791 8,280,000 Advanced Refunding Bonds TOTAL Proceeds of Obligations 8,280,000 0 TOTAL Other Sources 8,280,000 0 TOTAL Detail Revenues And Other Sources 9,160,057 0 Page 65 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Results of Operation DEBT SERVICE Code Description 2015 EdpCode 2016 Expenditures V13804 101,280 Fiscal Agents Fees, Contr Expend TOTAL Fiscal Agents Fees 101,280 0 TOTAL General Government Support 101,280 0 TOTAL Expenditures 101,280 0 V99914 9,058,777 Repayments To Esc Agent Adv Ref Bonds 9,058,777 0 TOTAL Other Uses 9,058,777 0 TOTAL Detail Expenditures And Other Uses 9,160,057 0 Page 66 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- DEBT SERVICE Code Description 2015 EdpCode 2016 Analysis of Changes in Fund Balance Analysis of Changes in Fund Balance Fund Balance - Beginning of Year V8021 Restated Fund Balance - Beg of Year V8022 ADD - REVENUES AND OTHER SOURCES 9,160,057 DEDUCT - EXPENDITURES AND OTHER USES 9,160,057 Fund Balance - End of Year V8029 Page 67 OSC Municipality Code 110100000000 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Code Description 2015 EdpCode 2016 GENERAL LONG-TERM DEBT Balance Sheet Assets Total Non-Current Govt Liabilities 51,383,695 W129 62,404,459 TOTAL Provision To Be Made In Future Budgets 51,383,695 62,404,459 TOTAL Assets and Deferred Outflows of Resources 51,383,695 62,404,459 OSC Municipality Code 110100000000 Page 68 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- GENERAL LONG-TERM DEBT 2015 EdpCode 2016 Code Description Balance Sheet W683 Other Post Employment Benefits 41,351,815 29,393,378 W685 Installment Purchase Debt 807,331 946,106 W687 Compensated Absences 1,783,172 1,663,855 TOTAL Other Liabilities 43,942,318 32,003,339 W628 Bonds Payable 18,462,141 19,380,356 TOTAL Bond And Long Term Liabilities 18,462,141 19,380,356 51,383,695 62,404,459 TOTAL Liabilities 51,383,695 62,404,459 TOTAL Liabilities OSC Municipality Code 110100000000 Page 69 COUNTY OF Cortland Annual Update Document For the Fiscal Year Ending 2016 ---PAGE BREAK--- Office of the State Comptroller 5/1/2017 COUNTY OF Cortland Statement of Indebtedness For the Fiscal Year Ending 2016 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 08/15/2038 3.00% $0 $0 $3,128,000 $95,200 08/15/2012 2012 E911 INOP COMM BOND 2015 $3,032,800 E 08/15/2038 3.00% $0 $0 $1,472,000 $44,800 08/15/2012 5.02>2012 CULVERT 1.6M BOND 2015 $1,427,200 E 02/15/2020 5.00% Y $0 $903 $262,327 $49,549 11/26/2013 TOMPKINS CO-2014 TC3 BOND 2015 $213,681 E 03/01/2020 4.00% Y $0 $3 $97,862 $21,190 11/06/2014 TOMPKINS CO-2005 TC3 BOND 2015 $76,675 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $4,960,189 $210,739 $0 $906 $0 $4,750,356 $0 E 01/15/2022 3.475% $0 $0 $946,106 $138,775 01/15/2012 Interoperable Communications IPC 2013 $807,331 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $946,106 $138,775 $0 $0 $0 $807,331 $0 N 03/01/2028 3.875% $0 $0 $9,820,000 $203,200 $203,200 03/01/2007 TC3,Hwy Rds & Equip BOND 2007 $0 N 12/31/2032 4.00% $0 $0 $11,310,000 $992,000 $40,000 05/01/2008 Landfill Cell, TC3,Equip,Rds BOND 2008 $952,000 N 03/01/2017 4.00% $0 $0 $114,600 $114,600 03/01/2010 Recycling` BOND 2014 $0 N 03/01/2017 4.00% $0 $0 $54,100 $54,100 03/01/2007 Hwy Equip BOND 2014 $0 N 03/01/2017 4.00% $0 $0 $49,770 $49,770 03/01/2007 Road Reconstrucion BOND 2014 $0 N 05/15/2017 4.50% $0 $0 $58,460 $28,460 05/05/2008 Hwy Equip BOND 2014 $30,000 N 05/15/2017 4.50% $0 $0 $86,680 $42,200 05/15/2008 TC3 BOND 2014 $44,480 N 09/01/2027 3.875% $0 $0 $3,330 $3,330 09/01/2007 9.820>2007 ACQ MOVE EQ BOND 2015 $0 N 09/01/2035 3.00% $0 $0 $169,000 $169,000 $6,000 02/27/2015 7.452> 2013 HWY BOND 2015 $163,000 N 09/01/2035 3.00% $0 $0 $317,000 $317,000 $12,000 02/27/2015 7.452>2013 CULVERTS BOND 2015 $305,000 N 09/01/2035 3.00% $0 $0 $1,059,000 $1,059,000 $40,000 02/27/2015 7.452>2013 BRIDGES BOND 2015 $1,019,000 N 09/01/2035 3.00% $0 $0 $458,000 $458,000 $16,000 02/27/2015 7.452>2014 BRIDGES BOND 2015 $442,000 N 09/01/2035 3.00% $0 $0 $1,417,500 $1,417,500 $51,500 02/27/2015 7.452>LITTLE YORK DAM BOND 2015 $1,366,000 N 09/01/2035 3.00% $0 $0 $517,925 $517,925 $20,925 02/27/2015 7.452>2015 BRIDGES BOND 2015 $497,000 N 09/01/2035 3.00% $0 $0 $1,167,075 $1,167,075 $44,075 02/27/2015 7.452>2015 CULVERTS BOND 2015 $1,123,000 N 09/01/2035 3.00% $0 $0 $1,339,500 $1,339,500 $52,500 02/27/2015 7.452>TC3 MP 2014-2015 BOND 2015 $1,287,000 N 03/01/2028 3.00% $0 $0 $746,801 $746,567 $586 03/17/2015 8.28>2007 CO RD RECONSTRUCT BOND 2015 $745,981 N 03/01/2028 3.00% $0 $0 $1,719,582 $1,719,043 $1,348 03/17/2015 8.28> RECYCLING CTR BUILD BOND 2015 $1,717,695 N 03/01/2028 3.00% $0 $0 $50,002 $49,986 $39 03/17/2015 8.28>2007 ACQ MOVE EQ BOND 2015 $49,947 N 03/01/2028 3.00% $0 $0 $3,048,889 $3,047,933 $2,391 03/17/2015 8.28>2007 TC3 MP BOND 2015 $3,045,542 Page 70 ---PAGE BREAK--- Office of the State Comptroller 5/1/2017 COUNTY OF Cortland Statement of Indebtedness For the Fiscal Year Ending 2016 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 03/01/2028 3.00% $0 $0 $811,726 $811,471 $636 03/17/2015 8.28>2007 PURCH DPW EQ BOND 2015 $810,835 N 03/01/2032 3.00% $0 $0 $691,457 $675,345 $2,014 03/17/2015 8.28>2008 TC3 MP/HWY BOND 2015 $673,331 N 03/01/2019 3.00% $0 $0 $173,000 $170,000 $40,000 03/17/2015 8.28>2004 CHURCH STREET BOND 2015 $130,000 N 03/01/2034 3.00% $0 $868,000 $6,981,513 $6,981,513 $415,000 08/20/2015 2015 EFC LANDFILL BOND 2015 $7,434,513 N 09/01/2034 3.00% $0 ($868,000) $868,000 $868,000 $0 08/20/2015 2015 EFC LANDFILL #2 BOND 2015 $0 N 09/01/2035 3.00% $0 $0 $197,000 $197,000 $9,000 02/27/2015 7.452>2014 HWY BOND 2015 $188,000 N 09/01/2035 3.00% $0 $0 $810,000 $810,000 $30,000 02/27/2015 7.452>2014 BRIDGES BOND 2015 $780,000 N 09/01/2032 3.00% $0 $0 $1,038,543 $1,014,655 $2,986 03/17/2015 8.28>2008 TCP MP BOND 2015 $1,011,669 Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $25,098,653 $1,282,660 $0 $0 $0 $23,815,993 $0 AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $906 $0 $1,632,174 $31,004,948 $0 $29,373,680 $0 Page 71 ---PAGE BREAK--- COUNTY OF Cortland Schedule of Time Deposits and Investments For the Fiscal Year Ending 2016 EDP Code Amount CASH: On Hand 9Z2001 $11,570,099.00 Demand Deposits 9Z2011 $0.00 Time Deposits 9Z2021 $13,181,614.00 Total $24,751,713.00 COLLATERAL: - FDIC Insurance 9Z2014 9Z2014A $27,484,290.00 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 72 OSC Municipality Code 110100000000 ---PAGE BREAK--- Bank Account Number Bank Balance Add: Deposit In Transit Less: Outstanding Checks Adjusted Bank Balance $3,965,201 $3,082,369 $2,223,562 $4,824,008 *****-AIRP $2,268 $5,153 $0 $7,421 $9,054 $12,039 $0 $21,093 *****-MHHZ $621 $0 $140 $481 *****-3928 $193,479 $0 $0 $193,479 $2,001,096 $0 $0 $2,001,096 *****-0162 $1,023,871 $0 $0 $1,023,871 *****-SLTX $3,896,912 $0 $2,726,209 $1,170,703 $3,822,047 $0 $0 $3,822,047 *****-CHMB $718,147 $87,703 $196,538 $609,312 *****-MBPP $1,112,026 $0 $40,279 $1,071,747 *****-CHSV $417,575 $0 $0 $417,575 *****-HRTR $4,701 $0 $0 $4,701 *****-0170 $792,456 $170 $221,158 $571,468 *****-1363 $192,569 $0 $0 $192,569 *****-DRTR $80,671 $0 $0 $80,671 *****-0226 $183,865 $5,566 $73,839 $115,592 *****-E200 $840,476 $0 $0 $840,476 *****-ERTR $51,144 $0 $0 $51,144 *****-ELCK $274,634 $647 $179,363 $95,918 *****-ELMM $124,484 $0 $72,123 $52,361 *****-LRSV $429,194 $384,141 $0 $813,335 *****-LRTR $16,277 $0 $0 $16,277 *****-3936 $38,427 $21,521 $7,874 $52,074 *****-HLYD $178,526 $0 $0 $178,526 *****-HTC3 $13,532 $0 $0 $13,532 *****-HSAV $66,792 $0 $0 $66,792 $721,092 $12,412 $12,782 $720,722 *****-A120 $1,445,663 $0 $0 $1,445,663 *****-CNPR $58,413 $0 $22,328 $36,085 OSC Municipality Code 110100000000 Page 73 COUNTY OF Cortland Bank Reconciliation For the Fiscal Year Ending 2016 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 *****-TSAV $29,551 $0 $0 $29,551 *****-TRSV $1,490,753 $0 $24,511 $1,466,242 $83,658 $0 $0 $83,658 Total Adjusted Bank Balance Petty Cash Adjustments Total Cash 9ZCASH * Total Cash Balance All Funds 9ZCASHB * * Must be equal $22,090,190 $7,625.00 $.00 $22,097,815 $22,097,815 OSC Municipality Code 110100000000 Page 74 COUNTY OF Cortland Bank Reconciliation For the Fiscal Year Ending 2016 Include All Checking, Savings and C.D. Accounts ---PAGE BREAK--- COUNTY OF Cortland Local Government Questionnaire For the Fiscal Year Ending 2016 Response Yes Yes No 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? 1) 2) 3) 4) 5) 6) 7) 9) 8) Has your municipality prepared and documented a risk assessment plan? No 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 75 ---PAGE BREAK--- COUNTY OF Cortland Employee and Retiree Benefits For the Fiscal Year Ending 2016 # of Retirees # of Full Time Employees # of Part Time Employees Total Expenditures (All Funds) Account Code Description 29 496 $4,267,291.00 90108 State Retirement System 90158 Police and Fire Retirement 90258 Local Pension Fund 496 29 $1,900,402.00 90308 Social Security 496 29 $1,037,146.00 90408 Worker's Compensation Insurance 90458 Life Insurance 11 $24,569.00 90508 Unemployment Insurance 90558 Disability Insurance 333 499 17 $21,465,481.00 90608 Hospital and Medical (Dental) Insurance 474 9 90708 Union Welfare Benefits 90858Supplemental Benefit Payment to Disabled Fire Fighters 91890 Other Employee Benefits 99 556 Total Full Time Employees: Total Part Time Employees: Total Computed Total From Financial Section (comparative purposes only) $28,694,889.00 $28,694,509.00 Page 76 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Energy Costs and Consumption For the Fiscal Year Ending 2016 Units Of Measure Total Volume Total Expenditures Energy Type Alternative Units Of Measure gallons 69,337 $99,259 Gasoline gallons 128,028 $189,740 Diesel Fuel gallons Fuel Oil cubic feet 155,917 $99,114 Natural Gas therms kilowatt-hours 2,443,257 $240,088 Electricity tons Coal gallons 454 $2,269 Propane Page 77 OSC Municipality 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Schedule of Other Post Employment Benefits (OPEB) For the Fiscal Year Ending 2016 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 $12,048,026.00 ($1,946,776.00) $3,268,957.00 $33,663,721.00 $41,842,563.00 $119,067,595.00 $0.00 $119,067,595.00 $26,372,146.00 01/01/2016 Projected Unit Credit 30.00 $11,447,799.00 $8,178,842.00 $41,842,563.00 28.56% 0.0000 451.49% $1,346,549.00 4.00% Page 78 OSC Municipality 110100000000 ---PAGE BREAK--- CERTIFICATION OF CHIEF FISCAL OFFICER and filed by means of electronic data transmission. Peggy L Mousaw Ralph H Canfield Name of Report Preparer if different than Chief Fiscal Officer Name (607) 758-5587 Director Budget & Finance Telephone Number Title 60 Central Ave #132, Cortland, NY 13 Official Address 05/01/2017 (607) 753-5069 Date of Certification Official Telephone Number , hereby certify that I am the Chief Fiscal Officer of Ralph Canfiled By entering the personal indentification number assigned by the Office of the State Comptroller to me as County of Cortland , and that the information provided in the annual I, the the Chief Fiscal Officer of the annual financial report, I am evidencing my express intent to authenticate my certification of the my signature for use in conjunction with the filing of the 's County of Cortland County of Cortland , and adopted by me as and correct to the best of my knowledge and belief. , is TRUE financial report of the County of Cortland , for the fiscal year ended 12/31/2016 County of Cortland's annual financial report for the fiscal year ended 12/31/2016 Page 79 C Municipality Code 110100000000 ---PAGE BREAK--- COUNTY OF Cortland Financial Comments For the Fiscal Year Ending 2016 GENERAL Adjustment Reason PY ADJ 2015 = $1986,910; 2016 found related to 20165 = $330,500 Account Code A8012 (CD) SPECIAL GRANT Adjustment Reason rounding error prior years Account Code CD8015 COUNTY ROAD Adjustment Reason . Account Code D8012 2015 NON COLLECTIBLE AR Account Code D8015 WORKERS COMPENSATION Adjustment Reason 2015 - IDENTIFIED IN 2015, CONFIRMED PRIOR YR ADJ 2016, 2016 ADJ = $15,943 REISSUANCE OF OUTSTANDING CKS FROM TPA Account Code S8012 HANGING AP INVOICE ON OPEN INVOICE REPORT FROM 2015 Account Code S8015 CAPITAL PROJECTS Adjustment Reason MUNIS ACCOUNTING SYSTEM for capital fund was established as a multi year account. historically data had not been balanced or cleared for capital account. 2015 adjustment for 2015 and prior years was $2,433,837; 2016 carryforward adjustment $7,560. In 2017, capital projects has been established as an annual year fund to prevent this multi year issue. Account Code H8015 (EL) ENTERPRISE REFUSE/GARBAGE Adjustment Reason 2015 - PPA, AUD TO SINGLE AUDIT CHANGES; $3330 - BOND PRINCIPAL C/O 2015 WAS ROAD MACHINERY - LISTED WRONG WITH REFUNDING Account Code EL8012 (MS) SELF INSURANCE Adjustment Reason 2015 ADJUSTMENTS BETWEEN AUD-SINGLE AUDIT Account Code MS8012 Page 80 OSC Municipality Code 110