All Numbers in This Report
Have Been Rounded To
The Nearest Dollar
ANNUAL FINANCIAL REPORT
UPDATE DOCUMENT
For The
VILLAGE of Port Dickinson
County of Broome
For the Fiscal Year Ended 05/31/2009
**•**•*********•*** ***** ********•*** ***** le* ********** ***** *********•*****•********* ***** **••**** ***** ******* ******* ********•****••**
AUTHORIZATION
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 within sixty days after the close of the fiscal
year of such Municipal Corporation *** 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 ***
State of NEW YORK
Office of The State Comptroller
Division of Local Government and School Accountability
Albany, New York 12236
Page 1
VILLAGE OF Port Dickinson
*** FINANCIAL SECTION ***
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 2008 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2009:
(A) GENERAL
(EX) WATER
(G)SEWER
(H)CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(TA) AGENCY
(W) GENERAL LONG-TERM DEBT
All amounts included in this update document for 2008 represent data filed by your government with
OSC as reviewed and adjusted where necessary.
*** SUPPLEMENTAL SECTION ***
The Supplemental Section includes the following sections:
1) Statement of Indebtedness
2) Schedule of Time Deposits and Investments
3) Bank Reconciliation
4) Local Government Questionnaire
5) Schedule of Employee and Retiree Benefits
6) Schedule of Energy Costs and Consumption
All numbers in this report will be rounded to the nearest dollar.
Page 2
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Balance Sheet
Assets
Cash
Cash In Time Deposits
Petty Cash
TOTALt* eh
Accounts Receivable
TOT*. *Mk ReMilvabies
Due From Other Funds
(nel)
-770
255 876
50
A200
A201
A210
269
299,489
50
337
A380
299,888
337
337
878
-
TOTAL Doe prom
Due From Other Pther
43,324 A440
VTACboo
Cash In Time Deposits, Spec Res
16,100
878
TOTAC
TOTAL Assets
"847
Page 3
A231
0
46,302
48,302
347,325
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Balance Sheet
'411.1772.°1
Liabilities And Fund Equity
Accounts Payable
10,680
TOTAL Accounts Payable
10,680
Overpayments & Clearing Account
A600
24,285
A690
TOTAL Other Liabi lities
416
416
Due To Other Funds
"TN: *To
24,265
139
Fu nd
139
24,819
Tots. Liabilities
Unemployment Insurance Reserve
Capital Reserve
16,100
TOTAL Special
A815
A878
16,302
30,000
46,302
Unreserved Fund Balance Appropriated
57,000
TOTAL iUnreserved fund Ofillattefir'
57,000
Unreserved Fund Balance Unappropriated
219,204
TOT*, Unreserved Fund Balance- Una
TOTAL Kind EquIty
TOTAL. Liabilities And F000
219,204
322,506
347,325
Page 4
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Results of Operation
Detail Revenues And Other Sources
Real Property Taxes
315,773
TOTAL Reel property TAT"
3 15,773
1,578
Interest & Penalties On Real Prop Taxes
TOTAL Real Property Tax 661615 -
351,512
17,340
12,098
TOTAL18on Property Tex items
A1090
185
55
1,131
TOTAL Departmental Income
A1120
A1130
A1170
8,273
28 324
TOTAL Intergovernmental Ohar000,
SOOT
Interest And Earnings
11,492
349,599
21,433
12,805
383,337
Al255
A1520
A2001
136
102
525
A2260
A2262
12,157
28,724
A71
Public Safety Services For Other Govts
Fire Protection Services Other Govts
2,264
2,264
,949
Clerk Fees
Police Fees
Park And Recreational Charges
320,638
320,638
1,578
Non Prop Tax Dist By County
Utilities Gross Receipts Tax
Franchises
TatALVIO of Money
Permits, Other
A1001
763
40,881
A2401
Pro perty
6,157
6,157
210
TOTALScenees And
210
Fines And Forfeited Bail
398
A2590
325
325
A2610
TOTAL Pines And Forfeitures
652
652
Sales of Scrap & Excess Materials
Sales of Equipment
Insurance Recoveries
77
416
A2650
A2665
A2680
20,000
3
A2701
A2705
A2770
2,355
7,468
A3001
A3005
A3389
A3501
A3820
A3960
25,503
10,292
6,000
6,116
Sine
Refunds of Prior Year's Expenditures
Gifts And Donations
Unclassified (specify)
TOTAL $86:8lianeouslocat-Source8
9,822
FOOS H
St Aid, Revenue Sharing
St Aid, Mortgage Tax
St Aid, Other Public Safety
St Aid, Consolidated Highway Aid
St Aid, Youth Programs
St Aid Emergency Disaster Assistance
24,289
8 220
TOTAL State Aid
Fed Aid, Disaster Assistance
48, 452
TOTAL Federal Aid
TOTAL Revenues
TOTAL Detail Revenues And Other Sources
46,730
,057
0
830,257
AST
830,257
15,000
953
46,730
Page 5
17,006
52,802
A4785
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Results of Operation
Detail Expenditures And Other Uses
Legislative Board, Pars Sew
Legislative Board, Contr Expend
11,675
A10101
A10104
4,500
215
Al2101
Al2104
5,000
87
14,500
1,525
A13251
A13254
14,500
2,212
TOTALL3110,80741108rd
1Z920
Mayor, Pars Sew
Mayor, Contr Expend
TOTAL Mayor °-
5,087
Treasurer, Pets Serv
Treasurer, Contr Expend
TOTAL t*I iiirer
.
ktits
Clerk,pers Sew
Cledc,contr Expend
39,871
1,002
404143
27,746
2,594
TOTAL Clerk
Law, Pecs Sew
Law, Contr Expend
18,712
A14101
A14104
Engineer, Contr Expend
A14404
TOTAL
Buildings, Pars Sew
Buildings, Contr Expend
.4
1,300
25,301
A16201
A16204
2,911
A16704
-
26,400
2,058
28,4r.8
1,710
1,110
1,680
45,093
48,773
Central Print & Mail,contr Expend
ToT4 9,esicritt Prititl, Mai!
1,292
1,292
Central Data Process, Contr Expend
its!**
40,702
2,474
43,175
A14201
A14204
TOTAL 14w
TOTAL 1390cliogs
12,800
120
550
A16804
014'
Unallocated Insurance, Contr Expend
1,639
ten
32,390
tdr**7 - -
300
Municipal Assn Dues, Contr Expend
1,071
TOTAL
1071
*nail
191,227
Police, Pers Sew
Police, Equip & Cap Outlay
Police, Contr Expend
223,615
26,399
A31201
A31202
A31204
014
Fire, Equip & Cap Outlay
Fire, Contr Expend
30,852
TOTAL Fire
AMA=
Safety Inspection, Pets Sew
Safety Inspection, Contr Expend
5,000
1,114
TOTAL roarlO V Inspection
ToTAL OutOto Safely
277,904
A34102
A34104
52,478
97/720
Page 6
7,312
2,515
9,827
1,980
45,248
41,619
41,819
A36201
A36204
.41111 -
Maint of Streets, Pars Sew
Maint of Streets, Equip & Cap Outlay
Maint of Streets, Contr Expend
TOTAL Malin of Sheets
233,954
21,971
21,979
329,350
A51101
A51102
A51104
44,662
13,269
18,720
78,850
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Results of Operation
Detail Expenditures And Other Uses
Perm Improve Highway, Equip & Cap Outlay
20,440 A51122
TOTAL Perm Improve Highway
Street Lighting, Contr Expend
15,083 A51824
TOTAL *mid Orrin 1,
TOTAL Transportation
SMV
Playgr & Rec Centers, Pers Serv
Playgr & Rec Centers, Contr Expend
5,358 A71401
4,201 A71404
TOTAL Play, Roo Cornell
32,026
92,026
18,916
18,916
127,592
5,680
12,217
17,897
Youth Prog, Contr Expend
4,000 A73104
4,000
4,000
21,897
Tcaftl-Y9uOlff09
TOTAL Bottum And
Zoning, Contr Expend
116 A80104
TOTAL Zanily
Contr Expend
2Drainage,
02
A85404
Tari4-900
TOTAL
State Retirement System
41,623
Social Security, Employer Cont
Workers Compensation, Empl Bnfts
Disability Insurance, Empl Bnfts
Hospital & Medical (dental) Ins, Empl Bnft
253
253
A90108
30,124 A90308
5,503 A90408
122 A90558
45,341 A90608
TOTAL Employee Benefits
221714
Debt Principal, State Loans
3,228 A97906
26,270
31,455
6,390
165
57,728
13:4008
3,477
3,477
T9T4 Dom s1/41
Debt Interest, State Loans
2,062 A97907
1,813
1,813
TOTAL Debt Interest
TOTAL Expenditures
TOTAL DOM Expenditures And Other II
797,819
787,819
Page 7
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Changes in Fund Equity
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity-Beginning of Year
Prior Period Adj - Decrease In Fund Equity
Restated Fund Equity - Beg of Year
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
Fund Equity-End of Year
173,569
173,569
864,057
727,759
309,867
Page 8
A8021
A8015
A8022
A8029
309,867
20,000
289,867
830,257
797,619
322,506
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Budget Summary
Estimated Revenues And Other Sources
Est20,639
Rev - Real Property Taxes
3
Est Rev - Real Property Tax Items
Est Rev - Non Property Tax Items
350,000
Est Rev - Departmental Income
2,800
Est Rev - Intergovernmental Charges
28 324
Est Rev - Use of Money And Property
5,000
Est Rev - Licenses And Permits
200
Est Rev - Fines And Forfeitures
700
Est Rev - State Aid
48,389
TOTAL Estimated Revenues
Appropriated Fund Balance
48,403
A1049N
A1099N
A1199N
Al299N
A2399N
A2499N
A2599N
A2649N
A3099N
A599N
327,594
305,000
2,800
28 324
5,000
200
300
47,289
716,507
57,000
57,000
r3,507
10141410114106 Other !QOM,
TOTAL Estimated Revenues And Other Sou rce
Page 9
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(A) GENERAL
Budget Summary
,
Appropriations And Other Uses
App
- General Government Support
1
75,257
App - Public Safety
324,030
App - Transportation
125,162
App - Culture And Recreation
38,700
App - Home And Community Services
400
App - Employee Benefits
135,616
App - Debt Service
5,290
TOW* APPrO4ilail9n.
TOTAL Appropdations
And
A1999N
A3999N
A5999N
A7999N
A8999N
A9199N
A9899N
177,637
336,995
116,662
12,700
400
123,823
5,290
Other ()as
Page 10
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(EX) WATER
Balance Sheet
Assets
Cash
Cash In Time Deposits
TOT—
Water Rents Receivable
Accounts Receivable
TOTAL Other Receivables (net)
Cash Special Reserves
4
1,129
2,106 FX200
55,377 FX201
7,545 FX350
6,897 FX380
14,443
FX230
290
33,095
39,385
10,948
10,948
41,640
41,640
TOTAL Restricted
TOTAL
Page 11
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(FX) WATER
Balance Sheet
Liabilities And Fund Equity
Accounts Payable TOTAL Accounts Payable
Due To Other Funds 4,689
FX600
31
FX630
41,129
FX882
67,206
FX911
1,167
1,167
TOTAL Pk° To Other
1,167
T°TALLIallitIO°
Reserve For Repairs
a
TOTAL 11400.0.,Rents
Unreserved Fund Balance Unappropriated
TOTA.E? Unreserved Fund
41,640
41,640
43,166
43,186
TOTAL Fund Equity
84,806
Tcn10-44otoutooliinsoo
86,973
Page 12
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(FX) WATER
Results of Operation
Detail Revenues And Other Sources
Metered Water Sales
Interest & Penalties On Water Rents
TOTAL pinertmental
Interest And Earnings
100,033
2,436
FX2140
FX2148
:i02,469
1,761
TOT40/0 of MoneYAnd
107,870
4,069
111,940
FX2401
703
703
112,642
112,642
TOTAL Detail Revenues And Other
Page 13
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(EX) WATER
Results of Operation
,P1.#
Detail Expenditures And Other Uses
Water Administration, Contr Expend
TOTAL WS Administr*UPP
Source Supply Pwr & Pump, Contr Expend
TOTAL Soured Supply Ptir Pump
Water Trans & Distrib, Pars Sem
Water Trans & Distdb, Contr Expend
Tout water Trans DisfrIS
TOTAL Ham And Cuomo+, SOPA".
State Retirement, Empl Bnfts
Social Security, Empl Bnfts
Hospital & Medical (dental) Ins, Empl Bnft
488
FX83104
65,101
65,101
20,914
20,346
FX83204
FX83401
FX83404
2,000 FX90108
1,600 FX90308
2,000 FX90608
Page 14
76,993
75,993
22.330
30,861
53,191
130.184
2,000
1,708
2,279
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(FX) WATER
Changes in Fund Equity
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity - Beginning of Year
Restated Fund Equity - Beg of Year
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
Fund Equity - End of Year
116,554
116,554
104,230
112,449
108,334
Page 15
FX8021
FX8022
FX8029
108,334
108,334
112,642
136,171
84,808
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(FX) WATER
Budget Summary
Estimated Revenues And Other Sources
Est18,640
Rev - Departmental Income
1
Est Rev - Use of Money And Property
2,000
FX1299N
FX2499N
TOTAL BeliMeted
Appropriated Fund Balance
TOTAL Estimated Other Sources
TOTAL Estimated venues And Other E
4,572
Page 16
FX599N
118,640
2,000
120,890
4,572
4,572
125,212
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(FX) WATER
Budget Summary
Appropriations And Other Uses
App-Home
And Community Services
1
19,225
App - Employee Benefits
5,987
TOT4
TOTAL Appropriations
212
Page 17
FX8999N
FX9199N
119,225
5,987
25,212
412
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Balance Sheet
Assets
Cash
Cash In Time Deposits
3,310
77,377
80,681
14,184
12,042
TOTAL
Sewer Rents Receivable
Accounts Receivable
Page 18
G200
G201
G360
G380
626
79,504
80,130
20,605
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Balance Sheet
Liabilities And Fund Equity
Accounts Payable
689
Tot IS
SAWS:*
G600
6,367
6,967
6,367
Unreserved Fund Balance Unappropriated
94,368
Irosci Fund
940388
TOTAL Fund
TOTAL UnbiNes And
73
Page 19
94,368
100,736
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Results of Operation
Detail Revenues And Other Sources
Sewer Rents
Interest & Penalties On Sewer Accts
/01.4' O.p*flm.nt*f Income
Sewer Serv Other Govts
TOTAL
And Earnings
TOTALS(
Refunds of Prior Year's Expenditures
Page 20
146,689
1,614
02120
02128
5,691
02374
2,082
02401
8,300
02701
172,809
3,667
76.475
8 092
Si052
454
454
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Results of Operation
Detail Expenditures And Other Uses
Sanitary Sewers, Pers Serv
Sanitary Sewers, Contr Expend
21,000
G81201
21,192
381204
TOTAL Sanitary Sewers
42,192
21,996
11,276
38,272
Sewage Treat Disp, Contr Expend
170,307
TOTAL Sewage Treat Chop
179.301
177,619
TOTAL Homo And Community Services
2,499
210,891
State Retirement, Empl Bnfts
Social Security, Empl Bnfts
Hospital & Medical (dental) Ins, Empl Bnft
2,000
1,606
2,000
Tom Employee Benefits
G81304
390108
390308
090608
177,619
2,000
1,708
2,279
5,947
TOTAL. Expenditures
216,878
TOTAL anal! Expenditures And Other
210,878
Page 21
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Changes in Fund Equity
Zan
MaltreitiiVemiit
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity - Beginning of Year
Prior Period AdJ.- Increase In Fund Equity
Restated Fund Equity - Beg of Year
ADD - REVENUES AND OTHER SOURCES
DEDUCT - EXPENDITURES AND OTHER USES
Fund Equity - End of Year
159,954
159,954
164,375
218,105
106,224
Page 22
G8021
G8012
G8022
G8029
106,224
20,000
126,224
185,022
216,878
94,368
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Budget Summary
Estimated Revenues And Other Sources
Est Rev - Departmental Income
Est Rev-Intergovernmental Charges
208,000
6,000
TOTAL Estimated Revenues
214,000
Appropriated Fund Balance
2,317
TOTAL Estimated Other Sources
TOTAL Rearnsted Revenues And
01299N
62399N
208,000
6,000
214,000
G599N
2,317
2,317
Other Sources
16,317
Page 23
16,317
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(G) SEWER
Budget Summary
Appropriations And Other Uses
App - Home And Community Services
App - Employee Benefits
TOT*, NiPr—Q*14004
*Ott .Aleroetiiiions'ld
210,330
5,987
16,317
Uses
Page 24
08999N
G9199N
210,330
5,987
216,317
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
Balance Sheet
Page 25
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
Balance Sheet
Page 26
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
Results of Operation
Page 27
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
Results of Operation
Page 28
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(H) CAPITAL PROJECTS
Changes in Fund Equity
ANALYSIS OF CHANGES IN FUND EQUITY
Fund Equity - Beginning of Year Restated Fund Equity - Beg of Year
Fund Equity - End of Year 118021
118022
H8029
Page 29
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(K) GENERAL FIXED ASSETS
Balance Sheet
Assets
Land
Buildings
Improvements Other Than Buildings
Machinery & Equipment
94,141
21,347
137,188
793,980
TqlAlt Fixed Assets (net)
TOTAL. Assets
1<101
K102
K103
1<104
94,141
21,347
137,188
807,277
i 059 953
658
Page 30
1,05%953
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(K) GENERAL FIXED ASSETS
Balance Sheet
Liabilities And Fund Equity
Total Non-Current Govt Assets
,046,656
,656
Govei
TOTA!-!nvOnnefitF
TOTAL fund Equity
TOTAL liabilities And Fund Equity
1,048,856
Page 31
K159
1,059,953
1,059,953
1,059,953
1,059,953
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(TA) AGENCY
Balance Sheet
Assets
Cash
10,958 TA200
TOTAL Cash
Due From Other Funds TOTAL Due From ether
TOTAL Assets
F5858
TA391
958
Page 32
7,217
7,217
139
139
7,356
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(TA) AGENCY
Balance Sheet
181-let44
Liabilities And Fund Equity
Due To Other Funds
5,598
TOTAL 09. To Other Funds -
5,598
Deterred Compensation
State Retirement
Nys Income Tax
Federal Income Tax
Social Security Tax
790
-214
693
1,830
2,263
TOTAL Agency Liabilities
878
878
TA17
TAI 8
TA21
TA22
TA26
1,685
-63
735
1,624
2,498
6,478
TOTAL Liabilities I.:
TOTAL L186111688 And 0884
TA630
7,356
Equity
956
Page 33
7,356
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(W) GENERAL LONG-TERM DEBT
Balance Sheet
Assets
Total Non - Current Govt Liabilities
TOT* Provision To Be8Aade
TOTAL Assets
75,928 VV129
we
B
15,938 ' 78,928
Page 34
72,536
72,536
72,536
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Annual Update Document
For the Fiscal Year Ending 2009
(W) GENERAL LONG-TERM DEBT
Balance Sheet
r7:71W7717
Liabilities And Fund Equity
State Loans Payable
75,928
TOTS- 144Sn Payable
75,9.28
5,928
75,928
Tara, tiammis
TOTAL Liabilities And Fund Equity
Page 35
W619
72,536
72,536
72,536
72,536
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Financial Comments
For the Fiscal Year Ending 2009
(A) GENERAL
Adjustment Reason
I
I
Account Code A8015 adjust prior year due to sewer
(G) SEWER
Adjustment Reason
Account Code 38012 correction
Account Code 08029 adjust prior year due from general
Page 36
OSC Municipality Code 03(
VILLAGE OF Port Dickinson
Statement of Indebtedness
For the Fiscal Year Ending 2009
Indebtedness Not Exempt From Constitutional Debt Limit
State or Authority Loan No. 2006000001
Month and Year of Issue
Purpose of Issue
Current Interest Rate
Outstanding Beginning of Year
Prior Year Adjustment
Issued During the Fiscal Year
(do not include renewals here)
Paid During the Fiscal Year
(do not include renewals here)
Outstanding End of the Fiscal Year
Final Maturity Date
EDPCODE
2P18791
Amoun
6/21/200
Fire Truc
2.5006
75,92
2P18793
2P18795
2P18797
Total State or Authority Loan
Outstanding Beginning of Year
Prior Year Adjustment
Issued During Fiscal Year
Paid During Fiscal Year
Outstanding End of Year
3,47
72,451
8/25/202
Amount
75,928
0
0
3,477
72,451
0
I******************** ***************** ************************** *********** **************************** ********************************•
Total of All Indebtedness
Total State or Authority Loan
Outstanding Beginning of Year
Prior Year Adjustment
Issued During Fiscal Year
Paid During Fiscal Year
Outstanding End of Year
Amount
75,928
0
0
3,477
72,451
Page 37
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Schedule of Time Deposits and Investments
For the Fiscal Year Ending 2009
EDP Code
CASH:
On Hand
Demand Deposits
Time Deposits
Total
9Z2001
9Z2011
9Z2021
Amount
$50.00
$508,432.40
$508,482 40
COLLATERAL:
- FDIC Insurance
Collateralized with securities held in
possession of municipality or its agent
9Z2014
$200,000.00
9Z2014A
$308,482.40
Total
$508,482.40
INVESTMENTS:
- Securities (450)
Book Value (cost)
Market Value at Balance Sheet Date 9Z4501
9Z4502
Collateralized with securities held in possession of municipality or its agent
9Z4504A
- Repurchase Agreements (451)
Book Value (cost)
Market Value at Balance Sheet Date 9Z4511
9Z4512
Collateralized with securities held in
possession of municipality or its agent
9Z451 4A
Page 38
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Bank Reconciliation
For the Fiscal Year Ending 2009
Include All Checking, Savings and C.D. Accounts
I
I
Bank
Account
Number
-3316
I -2270
1213
I*****-1239
Bank
Balance
Add:
Deposit
In Transit
$15,013
$485,017
$25,414
$9,546
Less:
Outstanding
Checks
$0
$0
$0
$0
Total Adjusted Bank Balance
Petty Cash
Adjustments
Total Cash
Total Cash Balance All Funds
" Must be equal
$0
$0
$24,229
$2,329
9ZCASH
9ZCASHB
Page 39
Adjusted
Bank
Balance
*
$15,013
$485,017
$1,185
$7,217
$508,432
$50.00
$.00
$508,482
$508,482
OSC Municipality Code 030423504030
VILLAGE OF Port Dickinson
Local Government Questionnaire
For the Fiscal Year Ending 2009
I 1) Does your municipality have a written procurement policy?
2) Have the financial statements for your municipality been independently audited? IIf not, are you planning on having an audit conducted? 3) Does your local government participate in an insurance pool with other local Igovernments?
I5)
Response
Yes
No
No
Yes
4) Does your local government participate in an investment pool with other local governments?
No
Does your municipality have a Length of Service Award Program (LOSAP)
for volunteer firefighters?
Yes
Does your municipality have a Capital Plan? 7) Has your municipality prepared and documented a risk assessment plan? If yes, has your municipality used the results to design the system of internal
controls?
II
Yes
No
8) Have you had a change in chief executive or chief fiscal officer during the last year?
j
9) Has your Local Government adopted an investment policy as required by
General Municipal Law, Section 39?
I
No
I6)
Page 40
Yes
VILLAGE OF Port Dickinson
Employee and Retiree Benefits
For the Fiscal Year Ending 2009
•
•
•
•
•
1
Account
Code
90108
State Retirement System
90153
Police and Fire Retirement
90258
Local Pension Fund
90308
90408
7
17
Total
Expenditures
(All Funds)
$13,069.0C
a of Full
Time
Employees
a of Part
Time
Employees
2
# of Retirees
e
$17,201.0C
4
Social Security
$34,870.87
7
17
$6,390.0e
7
17
90458
Worker's Compensation
Insurance
Life Insurance
90508
Unemployment Insurance
9055E
Disability Insurance
$165.3C
7
90608
Hospital and Medical N
(Dental) Insurance
Union Welfare Benefits
$62,286.02
7
90708
•
Total Full Time Employees:
Total Part Time Employees:
Description
9085eSupplemental Benefit Payment to
Disabled Fire Fighters
9189C
Other Employee Benefits
Total
Computed Total From Financial
Secfion (comparative purposes only)
$133,982.19
$133,982.19
Page 41
OSC Municipality 030423504030
3
VILLAGE OF Port Dickinson
Energy Costs and Consumption
For the Fiscal Year Ending 2009
Energy Type
Gasoline
Total
Expenditures
$14,351
Total Volume
6,004
Units Of
Measure
Alternative
Units Of
Measure
gallons
Diesel Fuel
Fuel Oil
Natural Gas
'Electricity
Coal
tons
Page 42
OSC Municipality 030423504030
CERTIFICATION OF CHIEF FISCAL OFFICER
I, Cheryl Miller , hereby certify that I am the Chief Fiscal Officer of
the Village of Port Dickinson , and that the information provided in the annual
financial report of the Village of Port Dickinson , for the fiscal year ended 05/31/2009
, is TRUE and correct to the best of my knowledge and belief.
By entering the personal indentification number assigned by the Office of the State Comptroller to me as
the Chief Fiscal Officer of the Village of Port Dickinson , and adopted by me as
my signature for use in conjunction with the filing of the Village of Port Dickinson 's
annual
financial report, I am evidencing my express intent to authenticate my certification of the
Village of Port Dickinson's annual financial report for the fiscal year ended 05/31/2009
and filed by means of electronic data transmission.
Cheryl Miller
Name of Report Preparer if different
Name
than Chief Fiscal Officer
1
I
(607) 771-8233
Telephone Number
Treasurer
Title
786 Chenango Street Binghamton N'
Official Address
I
I
08/27/2009
(607) 771-8233
Date of Certification
Official Telephone Number
Page 43
Municipality Code 030423504030