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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 1,514,595.26 963,017.43 846,760.07 184,711.15 5,505.67 INVESTMENTS 2,473,785.08 1,017,549.02 211,342.28 - - IMPREST CASH 10,665.00 - - - - TAXES RECEIVABLE 377,570.37 - - - - ACCOUNTS RECEIVABLE (1,749.00) - - - - DUE FROM OTHER GOVERNMENTS - - - - - DUE FROM STATE 2,792.99 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - 19,794.51 - - - POSTAGE INVENTORY 3,222.28 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 11,099.28 - - - - TOTAL ASSETS 4,391,981.26 2,000,360.96 1,058,102.35 184,711.15 5,505.67 LIABILITIES ACCOUNTS PAYABLE - - - - - ACCRUED WAGES PAYABLE 104,616.48 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 33,765.41 - - - - TOTAL LIABILITIES 138,381.89 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 80,400.40 - - - - UNASSIGNED 4,173,198.97 2,000,360.96 1,058,102.35 184,711.15 5,505.67 TOTAL FUND BALANCE 4,253,599.37 2,000,360.96 1,058,102.35 184,711.15 5,505.67 TOTAL LIABS & FUND BALANCE 4,391,981.26 2,000,360.96 1,058,102.35 184,711.15 5,505.67 Information on these pages is intended for mangement purposes only. The information is unaudited and is prepared using the modified cash basis of accounting. BALANCE SHEET - - BOARD DISCRETIONARY FUNDS - - AUGUST 31, 2024 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 319,095.00 249,104.88 - 124,034.79 RESERVED CASH - 314,936.48 - - INVESTMENTS - - - 55,124.74 IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 3,653.58 DUE FROM STATE - - - - DUE FROM OTHER FUNDS - - - - LONG TERM ADV TO OTHER FDS - - - - LONG TERM ADV TO EMS - - - - POSTAGE INVENTORY - - - - SUPPLIES INVENTORY - - - - PREPAID EXPENSE - - - - TOTAL ASSETS 319,095.00 564,041.36 - 184,813.11 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 319,095.00 564,041.36 - 184,813.11 TOTAL FUND BALANCE 319,095.00 564,041.36 - 184,813.11 TOTAL LIABS & FUND BALANCE 319,095.00 564,041.36 - 184,813.11 Information on these pages is intended for mangement purposes only. The information is unaudited and is prepared using the modified cash basis of accounting. BALANCE SHEET - - BOARD DISCRETIONARY FUNDS - - AUGUST 31, 2024 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 660,221.14 6,520,069.00 747,958.09 5,772,110.91 11.47 015 - STATE UNRESTRICTED REVENUE 542,935.73 762,641.00 563,817.74 198,823.26 73.93 025 - INTEREST EARNINGS 140,351.71 136,053.00 146,732.15 (10,679.15) 107.85 030 - OTHER REVENUE 194,934.75 370,000.00 49,757.18 320,242.82 13.45 050 - SPECIAL ITEMS/TRANSFERS 5,000.00 - - - - 132 - LEIN FEES 7,290.00 20,000.00 7,600.10 12,399.90 38.00 133 - DRUG COURT GRANT 39,033.93 173,340.00 115,994.65 57,345.35 66.92 134 - RDSS TRANSPORT GRANT - 15,000.00 453.93 14,546.07 3.03 145 - JURY COMMISSION 3,837.22 15,000.00 3,823.65 11,176.35 25.49 215 - COUNTY CLERK/ROD 306,219.58 564,150.00 328,350.66 235,799.34 58.20 245 - SURVEYOR 19,868.40 40,974.00 46,192.20 (5,218.20) 112.74 253 - TREASURER 6,622.73 12,000.00 4,881.68 7,118.32 40.68 257 - EQUALIZATION 32,237.55 39,800.00 23,467.72 16,332.28 58.96 262 - ELECTIONS 406.43 20,000.00 - 20,000.00 - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 14,539.76 71,000.00 37,350.44 33,649.56 52.61 283 - CIRCUIT COURT 135,859.93 243,967.00 168,437.79 75,529.21 69.04 286 - DISTRICT COURT 251,467.48 407,205.00 273,778.36 133,426.64 67.23 294 - PROBATE COURT 92,939.14 215,065.00 130,108.93 84,956.07 60.50 296 - PROSECUTOR 32,883.94 58,000.00 39,913.89 18,086.11 68.82 298 - FAMILY COUNSELING SERVICES 1,835.00 3,500.00 2,050.00 1,450.00 58.57 301 - SHERIFF 39,553.90 26,300.00 19,436.27 6,863.73 73.90 302 - SHERIFF - CIVIL DIVISION 20,455.57 25,000.00 15,002.92 9,997.08 60.01 303 - SCHOOL RESOURCE OFFICER 27,506.00 67,632.00 40,155.05 27,476.95 59.37 304 - OPERATION STONEGARDEN - 25,000.00 - 25,000.00 - 320 - JUSTICE TRAINING - 3,000.00 5,000.00 (2,000.00) 166.67 326 - OFF-ROAD VEHICLE GRANT - 10,000.00 - 10,000.00 - 331 - MARINE SAFETY - 7,000.00 20.00 6,980.00 0.29 332 - SNOWMOBILE GRANT - 10,000.00 - 10,000.00 - 334 - SECONDARY ROAD PATROL 53,771.81 50,000.00 338.58 49,661.42 0.68 335 - SAFETY EDUCATION 17,691.76 70,000.00 118,641.63 (48,641.63) 169.49 351 - JAIL 63,247.66 94,500.00 54,727.74 39,772.26 57.91 424 - EMERGENCY SERVICES - 18,000.00 11,361.04 6,638.96 63.12 521 - SANITATION 175.00 - - - - 648 - MEDICAL EXAMINER 7,100.00 14,000.00 9,550.00 4,450.00 68.21 682 - VETERANS AFFAIRS 1,342.45 70,298.00 1,382.87 68,915.13 1.97 701 - PLANNING / ZONING 95,442.50 102,106.00 106,373.64 (4,267.64) 104.18 TOTAL REVENUES 2,814,771.07 10,280,600.00 3,072,658.90 7,207,941.10 29.89 Information on these pages is intended for management purposes only. The information is unaudited and is prepared using modifies cash basis accounting. OTSEGO COUNTY - BOARD DISCRETIONARY FUNDS BUDGET REPORT YEAR TO DATE THROUGH AUGUST 31, 2024 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 111,527.56 203,300.00 121,316.71 81,983.29 59.67 105 - OTHER LEGISLATIVE 11,582.28 22,800.00 22,363.28 436.72 98.08 132 - LEIN FEES 10,484.00 20,000.00 4,860.00 15,140.00 24.30 133 - DRUG COURT GRANT 87,128.40 163,340.00 87,745.74 75,594.26 53.72 134 - RDSS TRANSPORT GRANT 218.58 15,000.00 334.55 14,665.45 2.23 145 - JURY COMMISSION 10,814.15 40,000.00 20,082.62 19,917.38 50.21 172 - COUNTY ADMINISTRATOR 123,291.00 155,000.00 - 155,000.00 - 201 - FINANCE DEPARTMENT 77,750.00 120,000.00 - 120,000.00 - 215 - COUNTY CLERK/ROD 251,410.29 373,556.00 266,789.83 106,766.17 71.42 223 - EXTERNAL AUDIT 2,486.25 28,000.00 591.25 27,408.75 2.11 228 - INFORMATION TECHNOLOGY 84,740.27 124,550.00 87,474.55 37,075.45 70.23 245 - SURVEYOR 2,469.22 40,974.00 152.38 40,821.62 0.37 253 - TREASURER 86,177.00 147,367.00 84,193.86 63,173.14 57.13 257 - EQUALIZATION 179,559.67 235,299.00 170,866.04 64,432.96 72.62 261 - COOPERATIVE EXTENSION 47,874.07 69,654.00 49,963.01 19,690.99 71.73 262 - ELECTIONS 36,228.97 74,400.00 39,786.53 34,613.47 53.48 265 - BUILDING AND GROUNDS 380,475.00 450,000.00 - 450,000.00 - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 31,434.81 66,562.00 36,296.48 30,265.52 54.53 270 - HUMAN RESOURCES 81,963.00 115,000.00 - 115,000.00 - 280 - OTSEGO CONSERVATION DISTRICT 453.26 11,000.00 10,119.97 880.03 92.00 283 - CIRCUIT COURT 672,387.95 1,251,552.00 703,062.00 548,490.00 56.18 286 - DISTRICT COURT 8,555.18 18,500.00 7,778.96 10,721.04 42.05 294 - PROBATE COURT 152,676.56 228,015.00 146,786.63 81,228.37 64.38 295 - PROBATION/PAROLE 946.17 1,300.00 488.45 811.55 37.57 296 - PROSECUTOR 439,183.06 724,242.00 454,758.70 269,483.30 62.79 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 885,993.69 1,477,473.00 831,965.98 645,507.02 56.31 302 - SHERIFF - CIVIL DIVISION 53,656.07 108,076.00 73,962.38 34,113.62 68.44 303 - SCHOOL RESOURCE OFFICER 32,355.36 66,664.00 46,714.75 19,949.25 70.07 304 - OPERATION STONEGARDEN 2,300.64 25,000.00 - 25,000.00 - 306 - SANE 50,411.78 91,549.00 - 91,549.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 2,901.12 13,300.00 3,269.17 10,030.83 24.58 331 - MARINE SAFETY 3,600.50 9,500.00 2,629.41 6,870.59 27.68 332 - SNOWMOBILE GRANT 2,178.12 10,961.00 598.77 10,362.23 0.15 334 - SECONDARY ROAD PATROL 62,242.46 112,934.00 70,191.97 42,742.03 62.15 335 - SAFETY EDUCATION 100,542.85 70,000.00 61,167.39 8,832.61 87.38 351 - JAIL 859,497.85 1,456,716.00 917,424.71 539,291.29 62.98 424 - EMERGENCY SERVICES 30,000.00 70,000.00 35,000.00 35,000.00 50.00 Information on these pages is intended for management purposes only. The information is unaudited and is prepared using modifies cash basis accounting. ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS 4,478.00 6,000.00 4,478.00 1,522.00 74.63 521 - SANITATION 60.70 150.00 - 150.00 - 601 - DISTRICT HEALTH 191,250.00 255,000.00 191,250.00 63,750.00 75.00 605 - COMMUNICABLE DISEASES - 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 83,121.20 90,000.00 69,298.00 20,702.00 77.00 648 - MEDICAL EXAMINER 40,585.75 93,500.00 34,956.22 58,543.78 37.39 649 - MENTAL HEALTH 70,502.25 94,003.00 70,502.25 23,500.75 75.00 681 - VETERANS BURIAL 3,000.00 6,150.00 2,792.90 3,357.10 45.41 682 - VETERANS AFFAIRS 146,521.95 211,204.00 135,945.93 75,258.07 64.37 701 - PLANNING / ZONING 74,463.54 142,673.00 89,972.62 52,700.38 63.06 713 - SURVEYOR - (300.00) - (300.00) - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 1,500.00 - 100.00 734 - ECONOMIC ALLIANCE 20,000.00 11,500.00 11,000.00 500.00 95.65 851 - INSURANCE AND BONDS 186,482.00 290,000.00 - 290,000.00 - 853 - HEALTH CARE RETIREES 22,619.97 100,000.00 23,769.20 76,230.80 23.77 864 - DISTRIBUTIVE SERVICES 25,603.38 49,564.00 19,860.63 29,703.37 40.07 941 - CONTINGENCY - 100,000.00 - 100,000.00 - 961 - APPROPRIATION - HUMAN SVCS - 10,072.00 10,072.00 - 100.00 962 - APPROPRIATION - LGL DFS FUND 40,000.00 70,000.00 70,000.00 - 100.00 966 - APPROPRIATION - AIRPORT - 100,000.00 - 100,000.00 - 967 - APPROPRIATION - CHILD CARE 145,000.00 260,000.00 - 260,000.00 - 968 - APPROPRIATION - FOC - 105,000.00 - 105,000.00 - 969 - APPROPRIATION - OTHER FUNDS 50,000.00 50,000.00 - 50,000.00 - 971 - APPROPRIATION - SLRS - 5,000.00 5,000.00 - 100.00 972 - APPROPRIATION - CAP PROJ FUND - 5,000.00 - 5,000.00 - 978 - APPROPRIATION - MAPPING FUND - 6,000.00 - 6,000.00 - TOTAL EXPENDITURES 6,082,685.88 10,280,600.00 5,099,633.82 5,180,966.18 49.60 Fund 101 - GENERAL FUND: TOTAL REVENUES 2,814,771.07 10,280,600.00 3,072,658.90 7,207,941.10 29.89 TOTAL EXPENDITURES 6,082,685.88 10,280,600.00 5,099,633.82 5,180,966.18 49.60 NET OF REVENUES & EXPENDITURES (3,267,914.81) - (2,026,974.92) 2,026,974.92 100.00 BEG. FUND BALANCE 5,949,085.79 6,280,574.29 6,280,574.29 NET OF REVENUES/EXPENDITURES - 2023 - 422,204.98 END FUND BALANCE 2,681,170.98 6,280,574.29 4,253,599.37 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 35,604.54 20,000.00 38,608.98 (18,608.98) 193.04 TOTAL REVENUES 35,604.54 20,000.00 38,608.98 (18,608.98) 193.04 901 - CAPITAL OUTLAY 12.00 - - - - 941 - CONTINGENCY - 20,000.00 - 20,000.00 - TOTAL EXPENDITURES 12.00 20,000.00 - 20,000.00 - TOTAL REVENUES 35,604.54 20,000.00 38,608.98 (18,608.98) 193.04 TOTAL EXPENDITURES 12.00 20,000.00 - 20,000.00 - NET OF REVENUES & EXPENDITURES 35,592.54 - 38,608.98 (38,608.98) 100.00 BEG. FUND BALANCE 1,902,399.67 1,961,751.98 1,961,751.98 NET OF REVENUES/EXPENDITURES - 2023 59,352.31 59,352.31 END FUND BALANCE 1,937,992.21 1,961,751.98 2,000,360.96 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 3,009.95 5,000.00 15,635.26 (10,635.26) 312.71 TOTAL REVENUES 3,009.95 5,000.00 15,635.26 (10,635.26) 312.71 941 - CONTINGENCY (104.34) 5,000.00 (86.81) 5,086.81 (1.74) TOTAL EXPENDITURES (104.34) 5,000.00 (86.81) 5,086.81 (1.74) TOTAL REVENUES 3,009.95 5,000.00 15,635.26 (10,635.26) 312.71 TOTAL EXPENDITURES (104.34) 5,000.00 (86.81) 5,086.81 1.74 NET OF REVENUES & EXPENDITURES 3,114.29 - 15,722.07 (15,722.07) 100.00 BEG. FUND BALANCE 1,030,482.81 1,042,380.28 1,042,380.28 NET OF REVENUES/EXPENDITURES - 2023 11,897.47 11,897.47 END FUND BALANCE 1,033,597.10 1,042,380.28 1,058,102.35 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE - 8,301.12 8,301.12 0.00 100 050 - SPECIAL ITEMS/TRANSFERS 75,000.00 181,000.00 75,000.00 106,000.00 41.44 TOTAL REVENUES 75,000.00 189,301.12 83,301.12 106,000.00 44.00 901 - CAPITAL OUTLAY 40,644.35 189,301.12 80,466.67 108,834.45 42.51 TOTAL EXPENDITURES 40,644.35 189,301.12 80,466.67 108,834.45 42.51 TOTAL REVENUES 75,000.00 189,301.12 83,301.12 106,000.00 44.00 TOTAL EXPENDITURES 40,644.35 189,301.12 80,466.67 108,834.45 42.51 NET OF REVENUES & EXPENDITURES 34,355.65 - 2,834.45 (2,834.45) 100.00 BEG. FUND BALANCE 178,064.48 181,876.70 181,876.70 NET OF REVENUES/EXPENDITURES - 2023 (54,743.78) (54,743.78) END FUND BALANCE 212,420.13 181,876.70 184,711.15 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 40.52 - 63.58 (63.58) 100.00 050 - SPECIAL ITEMS/TRANSFERS 40,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 40,040.52 70,000.00 70,063.58 (63.58) 100.09 270 - HUMAN RESOURCES 26,417.00 70,000.00 51,760.70 18,239.30 73.94 TOTAL EXPENDITURES 26,417.00 70,000.00 51,760.70 18,239.30 73.94 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 40,040.52 70,000.00 70,063.58 (63.58) 100.09 TOTAL EXPENDITURES 26,417.00 70,000.00 51,760.70 18,239.30 73.94 NET OF REVENUES & EXPENDITURES 13,623.52 - 18,302.88 (18,302.88) 100.00 BEG. FUND BALANCE 4,553.74 (12,797.21) (12,797.21) NET OF REVENUES/EXPENDITURES - 2023 (17,350.95) (17,350.95) END FUND BALANCE 18,177.26 (12,797.21) 5,505.67 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 628.90 - 1,190.71 (1,190.71) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 628.90 - 1,190.71 (1,190.71) 100.00 901 - CAPITAL OUTLAY 16,543.77 - - - - TOTAL EXPENDITURES 16,543.77 - - - - TOTAL REVENUES 628.90 - 1,190.71 (1,190.71) 100.00 TOTAL EXPENDITURES 16,543.77 - - - - NET OF REVENUES & EXPENDITURES (15,914.87) - 1,190.71 (1,190.71) 100.00 BEG. FUND BALANCE 348,489.12 317,904.29 317,904.29 NET OF REVENUES/EXPENDITURES - 2023 (30,584.83) (30,584.83) END FUND BALANCE 332,574.25 317,904.29 319,095.00 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS - - 11,172.42 (11,172.42) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 145,855.00 - 145,855.00 - TOTAL REVENUES - 145,855.00 11,172.42 134,682.58 7.66 265 - BUILDING AND GROUNDS 21,108.61 35,855.00 22,787.22 13,067.78 63.55 901 - CAPITAL OUTLAY (13,201.55) 110,000.00 36,842.23 73,157.77 33.49 TOTAL EXPENDITURES 7,907.06 145,855.00 59,629.45 86,225.55 40.88 TOTAL REVENUES - 145,855.00 11,172.42 134,682.58 7.66 TOTAL EXPENDITURES 7,907.06 145,855.00 59,629.45 86,225.55 40.88 NET OF REVENUES & EXPENDITURES (7,907.06) - (48,457.03) 48,457.03 100.00 BEG. FUND BALANCE 635,301.87 612,498.39 612,498.39 NET OF REVENUES/EXPENDITURES - 2023 (22,803.48) (22,803.48) END FUND BALANCE 627,394.81 612,498.39 564,041.36 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2023 2024 8/31/2024 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 569 - DEBT SERVICE 050 - SPECIAL ITEMS/TRANSFERS TOTAL REVENUES 906 - DEBT SERVICE TOTAL EXPENDITURES TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE Fund 647 - HEALTH CARE FUND 025 - INTEREST EARNINGS 2,352.90 - 2,223.28 (2,223.28) 100.00 485 - HEALTH CARE CONTRIBUTIONS 913,556.03 1,441,887.00 936,844.72 505,042.28 64.97 TOTAL REVENUES 915,908.93 1,441,887.00 939,068.00 502,819.00 65.13 851 - INSURANCE AND BONDS 1,047,613.35 1,441,887.00 1,073,185.10 368,701.90 74.43 TOTAL EXPENDITURES 1,047,613.35 1,441,887.00 1,073,185.10 368,701.90 74.43 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 915,908.93 1,441,887.00 939,068.00 502,819.00 65.13 TOTAL EXPENDITURES 1,047,613.35 1,441,887.00 1,073,185.10 368,701.90 74.43 NET OF REVENUES & EXPENDITURES (131,704.42) - (134,117.10) 134,117.10 100.00 BEG. FUND BALANCE 347,009.58 318,930.21 318,930.21 NET OF REVENUES/EXPENDITURES - 2023 (28,079.37) (28,079.37) END FUND BALANCE 215,305.16 318,930.21 184,813.11