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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 3,246,830.43 930,428.48 899,337.71 28,612.70 39,840.60 INVESTMENTS 8,892,044.64 993,021.87 182,280.49 - - IMPREST CASH 10,765.00 - - - - TAXES RECEIVABLE 384,005.97 - - - - ACCOUNTS RECEIVABLE 35,946.85 - - - - DUE FROM OTHER GOVERNMENTS 2,604.45 - - - - DUE FROM STATE 358,305.78 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - - - - - POSTAGE INVENTORY 10,090.56 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 221,885.21 - - - - TOTAL ASSETS 13,162,478.89 1,923,450.35 1,081,618.20 28,612.70 39,840.60 LIABILITIES ACCOUNTS PAYABLE 10,974.66 - - - - ACCRUED WAGES PAYABLE 127,219.64 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 24,367.69 - - - - TOTAL LIABILITIES 162,561.99 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 12,902,525.05 1,923,450.35 1,081,618.20 28,612.70 39,840.60 TOTAL FUND BALANCE 12,999,916.90 1,923,450.35 1,081,618.20 28,612.70 39,840.60 TOTAL LIABS & FUND BALANCE 13,162,478.89 1,923,450.35 1,081,618.20 28,612.70 39,840.60 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 - - NOVEMBER 30, 2025 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,725.12 140,986.29 - 25,828.56 RESERVED CASH - 333,867.66 - - INVESTMENTS - - - 46,847.40 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 - - - 12,052.00 TOTAL ASSETS 295,725.12 474,853.95 - 87,697.64 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,725.12 474,853.95 - 87,697.64 TOTAL FUND BALANCE 295,725.12 474,853.95 - 87,697.64 TOTAL LIABS & FUND BALANCE 295,725.12 474,853.95 - 87,697.64 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 - - NOVEMBER 30, 2025 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 11/30/2024 2025 11/30/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 6,635,640.48 7,124,665.00 6,968,661.06 156,003.94 97.81 015 - STATE UNRESTRICTED REVENUE 627,549.71 895,462.00 256,403.90 639,058.10 28.63 025 - INTEREST EARNINGS 218,157.09 170,000.00 230,110.51 (60,110.51) 135.36 030 - OTHER REVENUE 100,388.93 350,000.00 207,131.03 142,868.97 59.18 050 - SPECIAL ITEMS/TRANSFERS 20,799.00 389,464.49 100,000.00 289,464.49 25.68 132 - LEIN FEES 10,245.60 20,000.00 15,109.00 4,891.00 75.55 133 - DRUG COURT GRANT 117,492.60 199,979.00 114,933.31 85,045.69 57.47 134 - RDSS TRANSPORT GRANT 453.93 15,000.00 1,070.89 13,929.11 7.14 145 - JURY COMMISSION 8,100.40 15,000.00 9,673.16 5,326.84 64.49 215 - COUNTY CLERK/ROD 452,049.56 551,950.00 459,155.22 92,794.78 83.19 245 - SURVEYOR 16,389.60 45,863.00 42,929.60 2,933.40 93.60 253 - TREASURER 6,391.68 12,000.00 6,603.37 5,396.63 55.03 257 - EQUALIZATION 26,302.72 40,550.00 25,007.03 15,542.97 61.67 262 - ELECTIONS 23,638.24 - 22,227.51 (22,227.51) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 32,880.03 72,000.00 62,024.63 9,975.37 86.15 283 - CIRCUIT COURT 161,762.83 285,467.00 214,264.49 71,202.51 75.06 286 - DISTRICT COURT 380,815.86 388,505.00 377,582.38 10,922.62 97.19 294 - PROBATE COURT 145,557.09 199,635.00 207,248.14 (7,613.14) 103.81 296 - PROSECUTOR 46,541.93 58,000.00 55,790.43 2,209.57 96.19 298 - FAMILY COUNSELING SERVICES 2,885.00 3,500.00 2,175.00 1,325.00 62.14 301 - SHERIFF 24,848.68 79,446.49 45,453.57 33,992.92 57.21 302 - SHERIFF - CIVIL DIVISION 19,440.05 25,000.00 23,370.95 1,629.05 93.48 303 - SCHOOL RESOURCE OFFICER 83,392.00 69,000.00 38,353.00 30,647.00 55.58 304 - OPERATION STONEGARDEN - - - - - 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 27,058.69 88,000.00 - 88,000.00 - 335 - SAFETY EDUCATION 79,237.11 197,655.00 145,614.12 52,040.88 73.67 351 - JAIL 59,758.71 80,900.00 59,484.63 21,415.37 73.53 424 - EMERGENCY SERVICES - 18,000.00 6,149.78 11,850.22 34.17 521 - SANITATION 350.00 175.00 - 175.00 - 648 - MEDICAL EXAMINER 11,700.00 14,000.00 12,700.00 1,300.00 90.71 682 - VETERANS AFFAIRS 1,382.87 69,031.00 74,275.00 (5,244.00) 107.60 701 - PLANNING / ZONING 122,821.64 104,306.00 110,627.20 (6,321.20) 106.06 TOTAL REVENUES 9,469,052.03 11,628,053.98 9,904,987.94 1,723,066.04 85.18 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 NOVEMBER30 30, 2025 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 11/30/2024 2025 11/30/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 159,315.13 203,225.00 146,959.59 56,265.41 72.31 105 - OTHER LEGISLATIVE 22,363.28 22,800.00 11,283.00 11,517.00 49.49 132 - LEIN FEES 12,370.00 20,000.00 12,878.00 7,122.00 64.39 133 - DRUG COURT GRANT 124,395.07 191,003.00 122,590.42 68,412.58 64.18 134 - RDSS TRANSPORT GRANT 334.55 15,000.00 674.63 14,325.37 4.50 145 - JURY COMMISSION 28,599.16 43,000.00 16,813.71 26,186.29 39.10 172 - 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 361,852.04 457,592.00 392,381.78 65,210.22 85.75 223 - EXTERNAL AUDIT 591.25 159,000.00 94,242.34 64,757.66 59.27 228 - INFORMATION TECHNOLOGY 108,460.06 150,550.00 116,410.24 34,139.76 77.32 245 - SURVEYOR 40,614.00 45,863.00 45,863.00 - 100.00 253 - TREASURER 112,802.17 153,503.00 120,417.01 33,085.99 78.45 257 - EQUALIZATION 234,616.18 260,283.00 187,446.58 72,836.42 72.02 261 - COOPERATIVE EXTENSION 66,573.38 72,857.00 70,193.71 2,663.29 96.34 262 - ELECTIONS 70,944.21 34,400.00 20,853.77 13,546.23 60.62 265 - BUILDING AND GROUNDS 450,000.00 490,000.00 490,000.00 - 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 50,253.24 67,314.00 55,619.38 11,694.62 82.63 270 - HUMAN RESOURCES 115,000.00 150,000.00 150,000.00 - 100.00 280 - OTSEGO CONSERVATION DISTRICT 10,359.91 10,500.00 10,700.45 (200.45) 101.91 283 - CIRCUIT COURT 1,017,577.98 1,439,873.00 1,094,787.56 345,085.44 76.03 286 - DISTRICT COURT 14,487.80 19,000.00 14,893.80 4,106.20 78.39 294 - PROBATE COURT 197,940.93 234,797.00 198,046.47 36,750.53 84.35 295 - PROBATION/PAROLE 569.41 1,300.00 751.80 548.20 57.83 296 - PROSECUTOR 606,462.24 825,853.00 691,264.51 134,588.49 83.70 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 1,195,831.30 1,682,975.50 1,424,544.68 258,430.82 84.64 302 - SHERIFF - CIVIL DIVISION 94,367.38 119,541.99 92,489.31 27,052.68 77.37 303 - SCHOOL RESOURCE OFFICER 65,800.73 73,004.00 59,074.24 13,929.76 80.92 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 96,758.00 - 96,758.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 35,319.12 12,201.00 14,398.15 (2,197.15) 118.01 331 - MARINE SAFETY 2,829.41 12,279.00 10,112.29 2,166.71 82.35 332 - SNOWMOBILE GRANT 598.77 11,300.00 1,602.12 9,697.88 14.18 334 - SECONDARY ROAD PATROL 136,752.91 120,746.00 78,404.81 42,341.19 64.93 335 - SAFETY EDUCATION 67,740.13 215,119.49 179,693.10 35,426.39 83.53 351 - JAIL 1,216,844.31 1,526,763.00 1,294,229.78 232,533.22 84.77 424 - EMERGENCY SERVICES 70,000.00 180,000.00 92,632.05 87,367.95 51.46 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 11/30/2024 2025 11/30/2025 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 255,000.00 262,872.00 262,872.00 - 100.00 605 - COMMUNICABLE DISEASES 500.00 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 105,066.79 132,474.00 48,085.20 84,388.80 36.30 648 - MEDICAL EXAMINER 64,768.53 93,500.00 83,743.82 9,756.18 89.57 649 - MENTAL HEALTH 94,003.00 94,003.00 94,003.00 - 100.00 681 - VETERANS BURIAL 3,692.90 5,250.00 3,715.79 1,534.21 70.78 682 - VETERANS AFFAIRS 181,544.45 277,487.00 183,159.67 94,327.33 66.01 701 - PLANNING / ZONING 122,882.62 141,750.00 129,990.76 11,759.24 91.70 713 - SURVEYOR 200.00 - - - - 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) 340,000.00 155,827.00 184,173.00 45.83 853 - HEALTH CARE RETIREES 92,682.65 70,300.00 34,892.69 35,407.31 49.63 864 - DISTRIBUTIVE SERVICES 26,200.74 44,313.00 34,323.29 9,989.71 77.46 941 - 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 50,000.00 100,000.00 100,000.00 - 100.00 967 - 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 - 115,000.00 115,000.00 - 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 7,924,372.73 11,632,553.98 9,284,347.50 2,348,206.48 79.81 Fund 101 - GENERAL FUND: TOTAL REVENUES 9,469,052.03 11,628,053.98 9,904,987.94 1,723,066.04 85.18 TOTAL EXPENDITURES 7,924,372.73 11,632,553.98 9,284,347.50 2,348,206.48 79.81 NET OF REVENUES & EXPENDITURES 1,544,679.30 (4,500.00) 620,640.44 (625,140.44) 13,792.01 BEG. FUND BALANCE 8,184,565.64 12,379,276.46 12,379,276.46 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 9,819,238.94 12,374,776.46 12,999,916.90 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 11/30/2024 2025 11/30/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 56,818.30 20,000.00 53,258.29 (33,258.29) 266.29 050 - SPECIAL ITEMS/TRANSFERS - 326,000.00 - 326,000.00 - TOTAL REVENUES 56,818.30 346,000.00 53,258.29 292,741.71 15.39 901 - 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 56,818.30 346,000.00 53,258.29 292,741.71 15.39 TOTAL EXPENDITURES - 346,000.00 152,487.00 193,513.00 44.07 NET OF REVENUES & EXPENDITURES 56,818.30 - (99,228.71) 99,228.71 100.00 BEG. FUND BALANCE 1,961,751.98 2,022,679.06 2,022,679.06 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 2,018,570.28 2,022,679.06 1,923,450.35 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 20,546.44 10,000.00 16,998.33 (6,998.33) 169.98 TOTAL REVENUES 20,546.44 10,000.00 16,998.33 (6,998.33) 169.98 941 - CONTINGENCY (110.43) 10,000.00 - 10,000.00 - TOTAL EXPENDITURES (110.43) 10,000.00 - 10,000.00 - TOTAL REVENUES 20,546.44 10,000.00 16,998.33 (6,998.33) 169.98 TOTAL EXPENDITURES (110.43) 10,000.00 - 10,000.00 - NET OF REVENUES & EXPENDITURES 20,656.87 - 16,998.33 (16,998.33) 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 1,063,037.15 1,064,619.87 1,081,618.20 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE 8,301.12 - - - - 050 - SPECIAL ITEMS/TRANSFERS 75,000.00 271,799.00 132,799.00 139,000.00 48.86 TOTAL REVENUES 83,301.12 271,799.00 132,799.00 139,000.00 48.86 901 - CAPITAL OUTLAY 90,730.44 271,799.00 224,991.80 46,807.20 82.78 TOTAL EXPENDITURES 90,730.44 271,799.00 224,991.80 46,807.20 82.78 TOTAL REVENUES 83,301.12 271,799.00 132,799.00 139,000.00 48.86 TOTAL EXPENDITURES 90,730.44 271,799.00 224,991.80 46,807.20 82.78 NET OF REVENUES & EXPENDITURES (7,429.32) - (92,192.80) 92,192.80 100.00 BEG. FUND BALANCE 181,876.70 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 174,447.38 120,805.50 28,612.70 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 11/30/2024 2025 11/30/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 98.06 - 57.69 (57.69) 100.00 050 - SPECIAL ITEMS/TRANSFERS 110,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 110,098.06 70,000.00 70,057.69 (57.69) 100.08 270 - HUMAN RESOURCES 64,463.20 69,737.00 51,380.25 18,356.75 73.68 281 - 46TH CIRCUIT TRIAL COURTQ - 263.00 297.50 (34.50) 113.12 TOTAL EXPENDITURES 64,463.20 70,000.00 51,677.75 18,322.25 73.83 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 110,098.06 70,000.00 70,057.69 (57.69) 100.08 TOTAL EXPENDITURES 64,463.20 70,000.00 51,677.75 18,322.25 73.83 NET OF REVENUES & EXPENDITURES 45,634.86 - 18,379.94 (18,379.94) 100.00 BEG. FUND BALANCE (12,797.21) 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 32,837.65 21,460.66 39,840.60 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 1,681.91 - 299.98 (299.98) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 1,681.91 - 299.98 (299.98) 100.00 901 - CAPITAL OUTLAY - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 1,681.91 - 299.98 (299.98) 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 1,681.91 - 299.98 (299.98) 100.00 BEG. FUND BALANCE 317,904.29 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 319,586.20 295,425.14 295,725.12 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 15,115.03 - 13,720.24 (13,720.24) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 143,076.00 5,000.00 138,076.00 3.49 TOTAL REVENUES 15,115.03 143,076.00 18,720.24 124,355.76 13.08 265 - BUILDING AND GROUNDS 30,601.21 38,076.00 31,871.81 6,204.19 83.71 901 - CAPITAL OUTLAY 37,925.20 105,000.00 37,651.94 67,348.06 35.86 TOTAL EXPENDITURES 68,526.41 143,076.00 69,523.75 73,552.25 48.59 TOTAL REVENUES 15,115.03 143,076.00 18,720.24 124,355.76 13.08 TOTAL EXPENDITURES 68,526.41 143,076.00 69,523.75 73,552.25 48.59 NET OF REVENUES & EXPENDITURES (53,411.38) - (50,803.51) 50,803.51 100.00 BEG. FUND BALANCE 617,498.39 525,657.46 525,657.46 NET OF REVENUES/EXPENDITURES - 2024 (5,000.00) END FUND BALANCE 559,087.01 525,657.46 474,853.95 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 11/30/2024 2025 11/30/2025 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 3,171.62 - 2,500.29 (2,500.29) 100.00 030 - OTHER REVENUE 485 - HEALTH CARE CONTRIBUTIONS 1,287,922.93 1,668,728.00 1,206,763.45 461,964.55 72.32 TOTAL REVENUES 1,291,094.55 1,668,728.00 1,209,263.74 459,464.26 72.47 851 - INSURANCE AND BONDS 1,428,775.11 1,668,728.00 1,409,840.47 258,887.53 84.49 TOTAL EXPENDITURES 1,428,775.11 1,668,728.00 1,409,840.47 258,887.53 84.49 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 1,291,094.55 1,668,728.00 1,209,263.74 459,464.26 72.47 TOTAL EXPENDITURES 1,428,775.11 1,668,728.00 1,409,840.47 258,887.53 84.49 NET OF REVENUES & EXPENDITURES (137,680.56) - (200,576.73) 200,576.73 100.00 BEG. FUND BALANCE 318,930.21 276,222.37 276,222.37 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 181,249.65 288,274.37 87,697.64