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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 1,148,085.63 893,803.90 893,346.01 30,542.30 48,260.97 INVESTMENTS 6,515,052.40 1,021,556.94 184,675.03 - - IMPREST CASH 10,765.00 - - - - TAXES RECEIVABLE 384,005.97 - - - - ACCOUNTS RECEIVABLE 12,571.57 - - - - DUE FROM OTHER GOVERNMENTS - - - - - DUE FROM STATE 217,934.69 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - - - - - POSTAGE INVENTORY 5,615.88 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 11,099.28 - - - - TOTAL ASSETS 8,305,130.42 1,915,360.84 1,078,021.04 30,542.30 48,260.97 LIABILITIES ACCOUNTS PAYABLE (17.00) - - - - ACCRUED WAGES PAYABLE 127,219.64 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 24,367.69 - - - - TOTAL LIABILITIES 151,570.33 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 8,056,168.24 1,915,360.84 1,078,021.04 30,542.30 48,260.97 TOTAL FUND BALANCE 8,153,560.09 1,915,360.84 1,078,021.04 30,542.30 48,260.97 TOTAL LIABS & FUND BALANCE 8,305,130.42 1,915,360.84 1,078,021.04 30,542.30 48,260.97 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 - - SEPTEMBER 30, 2025 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,631.87 157,945.63 - 58,474.48 RESERVED CASH - 330,840.33 - - INVESTMENTS - - - 47,922.41 IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 969.68 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 295,631.87 488,785.96 - 109,366.57 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,631.87 488,785.96 - 109,366.57 TOTAL FUND BALANCE 295,631.87 488,785.96 - 109,366.57 TOTAL LIABS & FUND BALANCE 295,631.87 488,785.96 - 109,366.57 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 - - SEPTEMBER 30, 2025 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 9/30/2024 2025 9/30/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 1,582,218.46 7,124,665.00 1,530,487.15 5,594,177.85 21.48 015 - STATE UNRESTRICTED REVENUE 538,127.74 895,462.00 120,580.66 774,881.34 13.47 025 - INTEREST EARNINGS 181,373.27 170,000.00 140,992.77 29,007.23 82.94 030 - OTHER REVENUE 50,982.93 350,000.00 206,946.03 143,053.97 59.13 050 - SPECIAL ITEMS/TRANSFERS - 263,964.49 100,000.00 163,964.49 37.88 132 - LEIN FEES 6,998.60 20,000.00 8,816.10 11,183.90 44.08 133 - DRUG COURT GRANT 79,497.25 199,979.00 112,768.31 87,210.69 56.39 134 - RDSS TRANSPORT GRANT 453.93 15,000.00 1,070.89 13,929.11 7.14 145 - JURY COMMISSION - 15,000.00 4,832.86 10,167.14 32.22 215 - COUNTY CLERK/ROD 372,721.15 551,950.00 377,255.27 174,694.73 68.35 245 - SURVEYOR 16,389.60 45,863.00 42,929.60 2,933.40 93.60 253 - TREASURER 5,408.68 12,000.00 5,230.37 6,769.63 43.59 257 - EQUALIZATION 23,852.72 40,550.00 22,431.03 18,118.97 55.32 262 - ELECTIONS - - 22,227.51 (22,227.51) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 32,880.03 72,000.00 52,070.78 19,929.22 72.32 283 - CIRCUIT COURT 135,677.48 285,467.00 200,262.05 85,204.95 70.15 286 - DISTRICT COURT 306,231.32 388,505.00 313,889.69 74,615.31 80.79 294 - PROBATE COURT 142,616.59 199,635.00 191,864.08 7,770.92 96.11 296 - PROSECUTOR 39,299.33 58,000.00 54,878.03 3,121.97 94.62 298 - FAMILY COUNSELING SERVICES 2,475.00 3,500.00 1,945.00 1,555.00 55.57 301 - SHERIFF 21,233.44 79,446.49 38,527.80 40,918.69 48.50 302 - SHERIFF - CIVIL DIVISION 16,596.29 25,000.00 19,929.34 5,070.66 79.72 303 - SCHOOL RESOURCE OFFICER 40,155.05 69,000.00 38,353.00 30,647.00 55.58 304 - OPERATION STONEGARDEN - - - 8,000.00 - 320 - JUSTICE TRAINING 5,000.00 8,000.00 - 8,000.00 - 326 - OFF-ROAD VEHICLE GRANT - 9,000.00 3,319.03 5,680.97 36.88 331 - MARINE SAFETY 20.00 17,500.00 7,540.00 9,960.00 43.09 332 - SNOWMOBILE GRANT - 11,000.00 - 11,000.00 - 334 - SECONDARY ROAD PATROL 338.58 88,000.00 - 88,000.00 - 335 - SAFETY EDUCATION 29,072.17 197,655.00 145,614.12 52,040.88 73.67 351 - JAIL 52,278.14 80,900.00 45,112.29 35,787.71 55.76 424 - EMERGENCY SERVICES - 18,000.00 6,149.78 11,850.22 34.17 521 - SANITATION 175.00 175.00 - 175.00 - 648 - MEDICAL EXAMINER 10,850.00 14,000.00 10,500.00 3,500.00 75.00 682 - VETERANS AFFAIRS 1,382.87 69,031.00 67,993.00 1,038.00 98.50 701 - PLANNING / ZONING 112,121.64 104,306.00 101,582.20 2,723.80 97.39 TOTAL REVENUES 3,806,427.26 11,502,553.98 3,996,098.74 7,506,455.24 34.74 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 SEPTEMBER 30, 2025 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 9/30/2024 2025 9/30/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 135,999.79 215,319.00 126,259.85 89,059.15 58.64 105 - OTHER LEGISLATIVE 22,363.28 22,800.00 11,283.00 11,517.00 49.49 132 - LEIN FEES 7,290.00 20,000.00 12,878.00 7,122.00 64.39 133 - DRUG COURT GRANT 96,338.37 190,853.00 98,336.71 92,516.29 51.52 134 - RDSS TRANSPORT GRANT 334.55 15,000.00 674.63 14,325.37 4.50 145 - JURY COMMISSION 22,428.23 43,000.00 17,466.82 25,533.18 40.62 172 - COUNTY ADMINISTRATOR 155,000.00 173,753.00 173,753.00 - 100.00 201 - FINANCE DEPARTMENT - 155,000.00 155,000.00 - 100.00 215 - COUNTY CLERK/ROD 298,988.15 456,292.00 325,191.03 131,100.97 71.27 223 - EXTERNAL AUDIT 591.25 110,000.00 85,470.50 24,529.50 77.70 228 - INFORMATION TECHNOLOGY 94,469.72 150,550.00 96,016.42 54,533.58 63.78 245 - SURVEYOR 152.38 45,863.00 12,803.00 33,060.00 27.92 253 - TREASURER 94,007.34 153,342.00 100,249.13 53,092.87 65.38 257 - EQUALIZATION 191,150.46 259,758.00 163,125.22 96,632.78 62.80 261 - COOPERATIVE EXTENSION 51,315.30 72,777.00 66,623.15 6,153.85 91.54 262 - ELECTIONS 52,763.55 34,400.00 6,108.94 28,291.06 17.76 265 - BUILDING AND GROUNDS 450,000.00 490,000.00 490,000.00 - 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 42,203.12 67,164.00 45,758.20 21,405.80 68.13 270 - HUMAN RESOURCES 115,000.00 150,000.00 150,000.00 - 100.00 280 - OTSEGO CONSERVATION DISTRICT 10,239.94 10,500.00 10,624.47 (124.47) 101.19 283 - CIRCUIT COURT 867,182.69 1,437,690.00 901,939.94 535,750.06 62.74 286 - DISTRICT COURT 8,890.24 19,000.00 11,465.04 7,534.96 60.34 294 - PROBATE COURT 163,196.71 234,797.00 163,434.55 71,362.45 69.61 295 - PROBATION/PAROLE 507.11 1,300.00 529.57 770.43 40.74 296 - PROSECUTOR 503,935.74 824,428.00 580,838.06 243,589.94 70.45 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 972,780.53 1,664,279.49 1,200,989.79 463,289.70 72.16 302 - SHERIFF - CIVIL DIVISION 80,815.50 124,225.00 76,402.13 47,822.87 61.50 303 - SCHOOL RESOURCE OFFICER 52,413.56 72,779.00 44,301.81 28,477.19 60.87 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 96,758.00 - 96,758.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 3,319.12 12,201.00 12,005.34 195.66 98.40 331 - MARINE SAFETY 2,629.41 12,279.00 10,559.34 1,719.66 86.00 332 - SNOWMOBILE GRANT 598.77 11,300.00 916.35 10,383.68 8.11 334 - SECONDARY ROAD PATROL 121,732.03 120,596.00 62,888.90 57,707.10 52.15 335 - SAFETY EDUCATION 65,764.94 215,119.49 179,442.60 35,676.89 83.42 351 - JAIL 1,016,291.70 1,520,088.00 1,055,332.62 464,755.38 69.43 424 - EMERGENCY SERVICES 52,500.00 180,000.00 72,632.05 107,367.95 40.35 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 9/30/2024 2025 9/30/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS 4,478.00 7,000.00 4,478.00 2,522.00 63.97 521 - SANITATION - 200.00 - 200.00 - 601 - DISTRICT HEALTH 191,250.00 262,872.00 197,154.00 65,718.00 75.00 605 - COMMUNICABLE DISEASES 500.00 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 69,298.00 132,474.00 48,085.20 84,388.80 36.30 648 - MEDICAL EXAMINER 49,328.88 93,500.00 66,925.80 26,574.20 71.58 649 - MENTAL HEALTH 70,502.25 94,003.00 70,502.25 23,500.75 75.00 681 - VETERANS BURIAL 3,092.90 5,250.00 2,700.00 2,550.00 51.43 682 - VETERANS AFFAIRS 151,899.16 276,761.00 150,826.57 125,934.43 54.50 701 - PLANNING / ZONING 101,612.89 141,419.00 106,534.59 34,884.41 75.33 713 - SURVEYOR - - - - - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE 11,000.00 - - - - 851 - INSURANCE AND BONDS (21,785.00) 340,000.00 176,647.00 163,353.00 51.96 853 - HEALTH CARE RETIREES 26,740.35 70,300.00 28,548.57 41,751.43 40.61 864 - DISTRIBUTIVE SERVICES 21,501.46 44,313.00 30,299.36 14,013.64 68.38 941 - CONTINGENCY - 100,000.00 - 100,000.00 - 961 - APPROPRIATION - HUMAN SVCS 10,072.00 10,072.00 10,072.00 - 100.00 962 - APPROPRIATION - LGL DFS FUND 70,000.00 70,000.00 70,000.00 - 100.00 966 - APPROPRIATION - AIRPORT - 100,000.00 - 100,000.00 - 967 - APPROPRIATION - CHILD CARE - 215,000.00 215,000.00 - 100.00 968 - APPROPRIATION - FOC - 81,679.00 81,679.00 - 100.00 969 - APPROPRIATION - OTHER FUNDS - 50,000.00 50,000.00 - 100.00 971 - APPROPRIATION - SLRS 5,000.00 5,000.00 5,000.00 - 100.00 972 - APPROPRIATION - CAP PROJ FUND - 5,000.00 5,000.00 - 100.00 978 - APPROPRIATION - MAPPING FUND - 6,000.00 6,000.00 - 100.00 TOTAL EXPENDITURES 6,519,184.37 11,502,553.98 7,847,252.47 3,655,301.51 68.22 Fund 101 - GENERAL FUND: TOTAL REVENUES 3,806,427.26 11,502,553.98 3,996,098.74 7,506,455.24 34.74 TOTAL EXPENDITURES 6,519,184.37 11,502,553.98 7,847,252.47 3,655,301.51 68.22 NET OF REVENUES & EXPENDITURES (2,712,757.11) - (3,851,153.73) 3,851,153.73 100.00 BEG. FUND BALANCE 8,184,565.64 12,004,713.82 12,004,713.82 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 5,561,802.53 12,004,713.82 8,153,560.09 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 9/30/2024 2025 9/30/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 48,799.91 20,000.00 45,178.78 (25,178.78) 225.89 050 - SPECIAL ITEMS/TRANSFERS - 326,000.00 - 326,000.00 - TOTAL REVENUES 48,799.91 346,000.00 45,178.78 300,821.22 13.06 901 - CAPITAL OUTLAY - 326,000.00 152,487.00 173,513.00 46.78 941 - CONTINGENCY - 20,000.00 - 20,000.00 0.00 TOTAL EXPENDITURES - 346,000.00 152,487.00 193,513.00 44.07 TOTAL REVENUES 48,799.91 346,000.00 45,178.78 300,821.22 13.06 TOTAL EXPENDITURES - 346,000.00 152,487.00 193,513.00 44.07 NET OF REVENUES & EXPENDITURES 48,799.91 - (107,308.22) 107,308.22 100.00 BEG. FUND BALANCE 1,961,751.98 2,022,679.06 2,022,679.06 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 2,010,551.89 2,022,679.06 1,915,370.84 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 17,316.47 10,000.00 13,401.17 (3,401.17) 134.01 TOTAL REVENUES 17,316.47 10,000.00 13,401.17 (3,401.17) 134.01 941 - CONTINGENCY (98.70) 10,000.00 - 10,000.00 - TOTAL EXPENDITURES (98.70) 10,000.00 - 10,000.00 - TOTAL REVENUES 17,316.47 10,000.00 13,401.17 (3,401.17) 134.01 TOTAL EXPENDITURES (98.70) 10,000.00 - 10,000.00 - NET OF REVENUES & EXPENDITURES 17,415.17 - 13,401.17 (13,401.17) 100.00 BEG. FUND BALANCE 1,042,380.28 1,064,619.87 1,064,619.87 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 1,059,795.45 1,064,619.87 1,078,021.04 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE 8,301.12 - - - - 050 - SPECIAL ITEMS/TRANSFERS 75,000.00 251,799.00 112,799.00 139,000.00 44.80 TOTAL REVENUES 83,301.12 251,799.00 112,799.00 139,000.00 44.80 901 - CAPITAL OUTLAY 89,992.94 251,799.00 203,062.20 48,736.80 80.64 TOTAL EXPENDITURES 89,992.94 251,799.00 203,062.20 48,736.80 80.64 TOTAL REVENUES 83,301.12 251,799.00 112,799.00 139,000.00 44.80 TOTAL EXPENDITURES 89,992.94 251,799.00 203,062.20 48,736.80 80.64 NET OF REVENUES & EXPENDITURES (6,691.82) - (90,263.20) 90,263.20 100.00 BEG. FUND BALANCE 181,876.70 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 175,184.88 120,805.50 30,542.30 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 9/30/2024 2025 9/30/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 65.74 - 43.56 (43.56) 100.00 050 - SPECIAL ITEMS/TRANSFERS 70,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 70,065.74 70,000.00 70,043.56 (43.56) 100.06 270 - HUMAN RESOURCES 51,760.70 69,737.00 42,945.75 26,791.25 61.58 281 - 46TH CIRCUIT TRIAL COURTQ - 263.00 297.50 (34.50) 113.12 TOTAL EXPENDITURES 51,760.70 70,000.00 43,243.25 26,756.75 61.78 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 70,065.74 70,000.00 70,043.56 (43.56) 100.06 TOTAL EXPENDITURES 51,760.70 70,000.00 43,243.25 26,756.75 61.78 NET OF REVENUES & EXPENDITURES 18,305.04 - 26,800.31 (26,800.31) 100.00 BEG. FUND BALANCE (12,797.21) 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 5,507.83 21,460.66 48,260.97 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 1,316.08 - 206.73 (206.73) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 1,316.08 - 206.73 (206.73) 100.00 901 - CAPITAL OUTLAY - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 1,316.08 - 206.73 (206.73) 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 1,316.08 - 206.73 (206.73) 100.00 BEG. FUND BALANCE 317,904.29 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 319,220.37 295,425.14 295,631.87 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 11,172.42 - 9,530.38 (9,530.38) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 143,076.00 5,000.00 138,076.00 3.49 TOTAL REVENUES 11,172.42 143,076.00 14,530.38 128,545.62 10.16 265 - BUILDING AND GROUNDS 22,787.22 38,076.00 23,712.94 14,363.06 62.28 901 - CAPITAL OUTLAY 36,842.23 105,000.00 20,081.00 84,919.00 19.12 TOTAL EXPENDITURES 59,629.45 143,076.00 43,793.94 99,282.06 30.61 TOTAL REVENUES 11,172.42 143,076.00 14,530.38 128,545.62 10.16 TOTAL EXPENDITURES 59,629.45 143,076.00 43,793.94 99,282.06 30.61 NET OF REVENUES & EXPENDITURES (48,457.03) - (29,263.56) 29,263.56 100.00 BEG. FUND BALANCE 617,498.39 525,657.46 525,657.46 NET OF REVENUES/EXPENDITURES - 2024 (5,000.00) END FUND BALANCE 564,041.36 525,657.46 496,393.90 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 9/30/2024 2025 9/30/2025 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 2,538.70 - 2,229.16 (2,229.16) 100.00 030 - OTHER REVENUE 485 - HEALTH CARE CONTRIBUTIONS 1,054,069.12 1,668,728.00 990,014.69 678,713.31 59.33 TOTAL REVENUES 1,056,607.82 1,668,728.00 992,243.85 676,484.15 59.46 851 - INSURANCE AND BONDS 1,192,059.87 1,668,728.00 1,159,099.65 509,628.35 69.46 TOTAL EXPENDITURES 1,192,059.87 1,668,728.00 1,159,099.65 509,628.35 69.46 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 1,056,607.82 1,668,728.00 992,243.85 676,484.15 59.46 TOTAL EXPENDITURES 1,192,059.87 1,668,728.00 1,159,099.65 509,628.35 69.46 NET OF REVENUES & EXPENDITURES (135,452.05) - (166,855.80) 166,855.80 100.00 BEG. FUND BALANCE 318,930.21 276,222.37 276,222.37 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 183,478.16 276,222.37 109,366.57