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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 665,098.41 1,031,343.05 890,738.18 40,455.82 55,892.57 INVESTMENTS 3,425,553.86 1,031,955.39 185,832.66 - - IMPREST CASH 10,765.00 - - - - TAXES RECEIVABLE 408,792.05 - - - - ACCOUNTS RECEIVABLE 26,631.57 - - - - 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 - - - - - POSTAGE INVENTORY 6,453.47 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 11,099.28 - - - - TOTAL ASSETS 4,557,186.63 2,063,298.44 1,076,570.84 40,455.82 55,892.57 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE 104,616.48 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 2,868.69 - - - - TOTAL LIABILITIES 107,485.17 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 4,352,309.61 2,063,298.44 1,076,570.84 40,455.82 55,892.57 TOTAL FUND BALANCE 4,449,701.46 2,063,298.44 1,076,570.84 40,455.82 55,892.57 TOTAL LIABS & FUND BALANCE 4,557,186.63 2,063,298.44 1,076,570.84 40,455.82 55,892.57 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 - - AUGUST 31ST, 2025 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,674.75 166,716.10 - 78,680.46 RESERVED CASH - 329,677.80 - - INVESTMENTS - - - 48,383.77 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 295,674.75 496,393.90 - 130,033.91 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,674.75 496,393.90 - 130,033.91 TOTAL FUND BALANCE 295,674.75 496,393.90 - 130,033.91 TOTAL LIABS & FUND BALANCE 295,674.75 496,393.90 - 130,033.91 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 31ST, 2025 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2024 2025 8/31/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 747,958.09 7,124,665.00 775,649.07 6,349,015.93 10.89 015 - STATE UNRESTRICTED REVENUE 538,127.74 895,462.00 120,580.66 774,881.34 13.47 025 - INTEREST EARNINGS 163,588.62 170,000.00 127,961.56 42,038.44 75.27 030 - OTHER REVENUE 49,757.18 350,000.00 117,122.40 232,877.60 33.46 050 - SPECIAL ITEMS/TRANSFERS - 263,964.49 100,000.00 163,964.49 37.88 132 - LEIN FEES 5,783.60 20,000.00 7,091.00 12,909.00 35.46 133 - DRUG COURT GRANT 78,135.75 199,979.00 111,405.81 88,573.19 55.71 134 - RDSS TRANSPORT GRANT 453.93 15,000.00 481.49 14,518.51 3.21 145 - JURY COMMISSION - 15,000.00 4,832.86 10,167.14 32.22 215 - COUNTY CLERK/ROD 326,758.41 551,950.00 328,154.25 223,795.75 59.45 245 - SURVEYOR 46,192.20 45,863.00 42,929.60 2,933.40 93.60 253 - TREASURER 4,881.68 12,000.00 4,554.37 7,445.63 37.95 257 - EQUALIZATION 23,467.72 40,550.00 21,156.03 19,393.97 52.17 262 - ELECTIONS - - 22,227.51 (22,227.51) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 24,328.04 72,000.00 35,098.49 36,901.51 48.75 283 - CIRCUIT COURT 130,668.27 285,467.00 184,319.84 101,147.16 64.57 286 - DISTRICT COURT 271,118.36 388,505.00 281,231.63 107,273.37 72.39 294 - PROBATE COURT 98,506.27 199,635.00 144,314.61 55,320.39 72.29 296 - PROSECUTOR 34,286.33 58,000.00 50,937.62 7,062.38 87.82 298 - FAMILY COUNSELING SERVICES 2,050.00 3,500.00 1,525.00 1,975.00 43.57 301 - SHERIFF 19,436.27 66,700.00 68,351.73 (1,651.73) 102.48 302 - SHERIFF - CIVIL DIVISION 15,002.92 25,000.00 17,330.99 7,669.01 69.32 303 - 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 118,641.63 180,533.00 115,139.31 65,393.69 63.78 351 - JAIL 50,248.74 80,900.00 37,657.91 43,242.09 46.55 424 - EMERGENCY SERVICES - 18,000.00 6,149.78 11,850.22 34.17 521 - SANITATION - 175.00 - 175.00 - 648 - MEDICAL EXAMINER 9,550.00 14,000.00 8,800.00 5,200.00 62.86 682 - VETERANS AFFAIRS 1,382.87 69,031.00 67,993.00 1,038.00 98.50 701 - PLANNING / ZONING 106,288.64 104,306.00 94,312.20 9,993.80 90.42 TOTAL REVENUES 2,912,126.89 11,472,685.49 2,946,520.75 8,526,164.74 25.68 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, 2025 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2024 2025 8/31/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 121,316.71 215,319.00 113,579.31 101,739.69 52.75 105 - OTHER LEGISLATIVE 22,363.28 22,800.00 11,283.00 11,517.00 49.49 132 - LEIN FEES 4,860.00 20,000.00 4,860.00 15,140.00 24.30 133 - DRUG COURT GRANT 87,751.74 190,853.00 90,992.55 99,860.45 47.68 134 - RDSS TRANSPORT GRANT 334.55 15,000.00 674.63 14,325.37 4.50 145 - JURY COMMISSION 20,117.82 43,000.00 16,165.89 26,834.11 37.60 172 - COUNTY ADMINISTRATOR - 173,753.00 173,753.00 - 100.00 201 - FINANCE DEPARTMENT - 155,000.00 155,000.00 - 100.00 215 - COUNTY CLERK/ROD 266,789.83 456,292.00 290,420.78 165,871.22 63.65 223 - EXTERNAL AUDIT 591.25 110,000.00 82,357.50 27,642.50 74.87 228 - INFORMATION TECHNOLOGY 87,474.55 150,550.00 88,211.57 62,338.43 58.59 245 - SURVEYOR 152.38 45,863.00 12,722.00 33,141.00 27.74 253 - TREASURER 84,193.86 153,342.00 90,343.82 62,998.18 58.92 257 - EQUALIZATION 170,866.04 259,758.00 149,698.75 110,059.25 57.63 261 - COOPERATIVE EXTENSION 49,963.01 72,777.00 52,483.09 20,293.91 72.11 262 - ELECTIONS 39,786.53 34,400.00 5,342.07 29,057.93 15.53 265 - BUILDING AND GROUNDS - 490,000.00 490,000.00 - 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 36,296.48 67,164.00 41,209.58 25,954.42 61.36 270 - HUMAN RESOURCES - 150,000.00 150,000.00 - 100.00 280 - OTSEGO CONSERVATION DISTRICT 10,119.97 10,500.00 10,624.47 (124.47) 101.19 283 - CIRCUIT COURT 704,182.59 1,437,690.00 792,455.56 645,234.44 55.12 286 - DISTRICT COURT 7,778.96 19,000.00 10,313.16 8,686.84 54.28 294 - PROBATE COURT 146,786.63 234,797.00 146,500.37 88,296.63 62.39 295 - PROBATION/PAROLE 488.45 1,300.00 508.11 791.89 39.09 296 - PROSECUTOR 454,758.70 824,428.00 523,219.16 301,208.84 63.46 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 808,632.85 1,651,533.00 1,082,753.75 568,779.25 65.56 302 - SHERIFF - CIVIL DIVISION 73,962.38 124,225.00 68,478.04 55,746.96 55.12 303 - SCHOOL RESOURCE OFFICER 46,714.75 72,779.00 38,020.26 34,758.74 52.24 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 96,758.00 - 96,758.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 3,269.17 12,201.00 8,902.29 3,298.71 72.96 331 - MARINE SAFETY 2,629.41 12,279.00 9,515.90 2,763.10 77.50 332 - SNOWMOBILE GRANT 598.77 11,300.00 916.35 10,383.68 8.11 334 - SECONDARY ROAD PATROL 99,525.10 120,596.00 55,870.49 64,725.51 46.33 335 - SAFETY EDUCATION 61,167.39 197,997.49 161,220.78 36,776.71 81.43 351 - JAIL 917,424.71 1,520,088.00 934,668.54 585,419.46 61.49 424 - EMERGENCY SERVICES 35,000.00 180,000.00 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 8/31/2024 2025 8/31/2025 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 34,956.22 93,500.00 64,112.60 29,387.40 68.57 649 - MENTAL HEALTH 70,502.25 94,003.00 70,502.25 23,500.75 75.00 681 - VETERANS BURIAL 2,792.90 5,250.00 2,100.00 3,150.00 40.00 682 - VETERANS AFFAIRS 135,945.93 276,761.00 134,826.37 141,934.63 48.72 701 - PLANNING / ZONING 89,972.62 141,419.00 95,629.46 45,789.54 67.62 713 - SURVEYOR - - - - - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE 11,000.00 - - - - 851 - INSURANCE AND BONDS - 340,000.00 176,647.00 163,353.00 51.96 853 - HEALTH CARE RETIREES 23,769.20 70,300.00 25,376.51 44,923.49 36.10 864 - DISTRIBUTIVE SERVICES 19,860.63 44,313.00 28,829.25 15,483.75 65.06 941 - 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 50,000.00 50,000.00 50.00 967 - 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 - 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 5,106,795.61 11,472,685.49 7,226,688.43 4,245,997.06 62.99 Fund 101 - GENERAL FUND: TOTAL REVENUES 2,912,126.89 11,472,685.49 2,946,520.75 8,526,164.74 25.68 TOTAL EXPENDITURES 5,106,795.61 11,472,685.49 7,226,688.43 4,245,997.06 62.99 NET OF REVENUES & EXPENDITURES (2,194,668.72) - (4,280,167.68) 4,280,167.68 100.00 BEG. FUND BALANCE 8,184,565.64 8,729,869.14 8,729,869.14 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 6,079,890.92 8,729,869.14 4,449,701.46 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2024 2025 8/31/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 39,267.06 20,000.00 40,619.38 (20,619.38) 203.10 050 - SPECIAL ITEMS/TRANSFERS - 326,000.00 - 326,000.00 - TOTAL REVENUES 39,267.06 346,000.00 40,619.38 305,380.62 11.74 901 - CAPITAL OUTLAY - 326,000.00 - 326,000.00 - 941 - CONTINGENCY - 20,000.00 - 20,000.00 0.00 TOTAL EXPENDITURES - 346,000.00 - 346,000.00 - TOTAL REVENUES 39,267.06 346,000.00 40,619.38 305,380.62 11.74 TOTAL EXPENDITURES - 346,000.00 - 346,000.00 - NET OF REVENUES & EXPENDITURES 39,267.06 - 40,619.38 (40,619.38) 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 2,001,019.04 2,022,679.06 2,063,298.44 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 15,635.26 10,000.00 11,950.97 (1,950.97) 119.51 TOTAL REVENUES 15,635.26 10,000.00 11,950.97 (1,950.97) 119.51 941 - CONTINGENCY (86.81) 10,000.00 - 10,000.00 - TOTAL EXPENDITURES (86.81) 10,000.00 - 10,000.00 - TOTAL REVENUES 15,635.26 10,000.00 11,950.97 (1,950.97) 119.51 TOTAL EXPENDITURES (86.81) 10,000.00 - 10,000.00 - NET OF REVENUES & EXPENDITURES 15,722.07 - 11,950.97 (11,950.97) 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 1,058,102.35 1,064,619.87 1,076,570.84 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 80,466.67 251,799.00 193,148.68 58,650.32 76.71 TOTAL EXPENDITURES 80,466.67 251,799.00 193,148.68 58,650.32 76.71 TOTAL REVENUES 83,301.12 251,799.00 112,799.00 139,000.00 44.80 TOTAL EXPENDITURES 80,466.67 251,799.00 193,148.68 58,650.32 76.71 NET OF REVENUES & EXPENDITURES 2,834.45 - (80,349.68) 80,349.68 100.00 BEG. FUND BALANCE 181,876.70 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 184,711.15 120,805.50 40,455.82 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 8/31/2024 2025 8/31/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 63.58 - 51.66 (51.66) 100.00 050 - SPECIAL ITEMS/TRANSFERS 70,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 70,063.58 70,000.00 70,051.66 (51.66) 100.07 270 - HUMAN RESOURCES 51,760.70 69,737.00 35,322.25 34,414.75 50.65 281 - 46TH CIRCUIT TRIAL COURTQ - 263.00 297.50 (34.50) 113.12 TOTAL EXPENDITURES 51,760.70 70,000.00 35,619.75 34,380.25 50.89 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 70,063.58 70,000.00 70,051.66 (51.66) 100.07 TOTAL EXPENDITURES 51,760.70 70,000.00 35,619.75 34,380.25 50.89 NET OF REVENUES & EXPENDITURES 18,302.88 - 34,431.91 (34,431.91) 100.00 BEG. FUND BALANCE (12,797.21) 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 5,505.67 21,460.66 55,892.57 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 1,190.71 - 249.61 (249.61) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 1,190.71 - 249.61 (249.61) 100.00 901 - CAPITAL OUTLAY - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 1,190.71 - 249.61 (249.61) 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 1,190.71 - 249.61 (249.61) 100.00 BEG. FUND BALANCE 317,904.29 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 319,095.00 295,425.14 295,674.75 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 8/31/2024 2025 8/31/2025 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 2,223.28 - 2,039.80 (2,039.80) 100.00 030 - OTHER REVENUE 485 - HEALTH CARE CONTRIBUTIONS 936,844.72 1,668,728.00 883,429.57 785,298.43 52.94 TOTAL REVENUES 939,068.00 1,668,728.00 885,469.37 783,258.63 53.06 851 - INSURANCE AND BONDS 1,073,185.10 1,668,728.00 1,031,657.83 637,070.17 61.82 TOTAL EXPENDITURES 1,073,185.10 1,668,728.00 1,031,657.83 637,070.17 61.82 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 939,068.00 1,668,728.00 885,469.37 783,258.63 53.06 TOTAL EXPENDITURES 1,073,185.10 1,668,728.00 1,031,657.83 637,070.17 61.82 NET OF REVENUES & EXPENDITURES (134,117.10) - (146,188.46) 146,188.46 100.00 BEG. FUND BALANCE 318,930.21 276,222.37 276,222.37 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 184,813.11 276,222.37 130,033.91