1982-12-31
TOWN OF WAPPINGER
AUDIT REPORT
DECEMBER 31, 1982
FEBRUARY 22, 1983
{Sedore
~ O'Sttllif){1I1
Cerl1!1ed Public Accoulltants
RECEIVED
MAR 21 1983
ELAINE H. SNOWDEN
RECEIVED
MAR 2 1 1983
ELAINE H. SNOWDEN
{Sedore
& O'Sullivan
February 22, 1983
Certified Public Accountants
Mr. Louis D. Diehl, Supervisor
Members of the Town Board
"Town of Wappinger
Wappingers Falls, New York 12590
Gentlemen:
We have examined the balance sheets of the various funds of the
Town of Wappinger, New York, as of December 31, 1982 and the related
statements of revenue and expenditures and changes in fund balance for
the year then ended. Our examination was made in accordance with
generally accepted auditing standards, and accordingly included such
tests of the accounting records and such other auditing procedures
as we considered necessary in the circumstances.
In our opinion, the accompanying balance sheets and related state-
ments present fairly the financial position of the various funds and
balanced account groups, with the exception of the Fixed Asset Group
of Accounts, for the Town of Wappinger, New York, at December 31, 1982,
and the results of their operation for the year then ended, in con-
formity with generally accepted accounting principles applicable to
governmental entities, applied on a basis consistent with that of the
preceding fiscal year.
Respectfully submitted,
SEDORE AND O'SULLIVAN, C.P.A.'s
1:::::!:!:: t)
Certified Public Accountant
JLS:fs
Enc: Statements
f 90 East Main Street
Wappingers Falls, N.Y. 12590
914297-1111
TOWN OF WAPPINGER
TABLE OF CONTENTS
DECEMBER 31, 1982
AUDITORS' REPORT
COMMENTS
All Funds
Exhibit A - Balance Sheet
Exhibit B - Statement of Revenue and Expenditures
and Changes in Fund Balance
Special Revenue Fund
Schedule 1 - Balance Sheet
Schedule 2 - Statement of Revenue and Expenditures
and Changes in Fund Balance
Water Districts
Schedule 3 - Balance Sheet
Schedule 4 - Statement of Revenue and Expenditures
and Changes in Fund Balance
Schedule 5 - Statement of Changes in Financial Position
Sewer Districts
Schedule 6 - Balance Sheet
Schedule 7 - Statement of Revenue and Expenditures
and Changes in Fund Balance
Schedule 8 - Statement of Changes in Financial Position
Capital Projects Fund
Schedule 9 - Balance Sheet
Schedule 10 - Statement of Revenue and Expenditures
and Changes in Fund Balance
{Sedore
& D'StI!liEY/II
Cerlllied PublIC Accountants
TOWN OF WAPPINGER
COMMENTS
FOR THE YEAR ENDED DECEMBER 31, 1982
1. Method of Accounting:
During the year under review, the books and records were maintained
on the modified accrual basis of Accounting using a double entry system.
2. Accounting Records:
Books and records as maintained by the Comptroller's office were
adequate for the purpose of presenting fairly the financial position
and results of operations of the respective funds, and the financial
position of the self-balancing account groups.
3. Internal Control:
During the year under review, internal controls were adequate for
the purpose of exercising effective accounting control over Assets,
Liabilities, Revenues and Expenditures except for the General Fixed
Assets group of accounts as detailed in Comment 4.
4. General Fixed Assets:
At the time of purchase, General Fixed Assets are recorded as ex-
penditures in all but the Water and Sewer Districts. Such assets are
subsequently capitalized in the General Fixed Assets group of accounts.
Gifts or contributions are recorded in the General Fixed Assets group
of accounts at fair market value as of the date received. These pro-
cedures have been followed since 1975.
However, the State of New York, Department of Audit and Control
has mandated that, as of fiscal year beginning in 1978, municipalities
will be required to maintain a fixed asset accounting system. To
comply with this mandate, it would be necessary to compile a record
of property owned as of January 1, 1978 and to establish necessary
bookkeeping procedures to safeguard and account for these assets and
all subsequent acquisitions and dispositions. Thus far, these pro-
cedures have not been initiated.
{Sedore
~ rJ'St,lIilYlll
Certified Public Accountants
5. Depreciation:
In keeping with General Accepted Accounting Principles applicable to
governmental entities, depreciation, as an element of expense, has been
recorded in the Water and Sewer Districts only.
6. New York State Retirement Contributions:
Contributions into the New York State Retirement System are recorded
as expenses come due, not when employee services are rendered. As a
result, retirement contributions recorded for the year ended December 31,
1982 are for the retirement system year ended March 31, 1981.
7. Statement of Changes in Financial Position:
Included in this report is a Statement of Changes in Financial Position.
This Financial Statement appears only for the Water and Sewer Districts.
The Statement of Changes in Financial Position attempts to illustrate
to the reader the total "Funds" generated by an organization in the course
of a year and then details the disposition of those "Funds".
For the purposes of this report "Funds" refers to Working Capital or
Current Assets Less Current Liabilities.
8. Sewer Improvement Area #2 (Tri-Municipal):
As a result of a permissive referendum on November 3, 1981, the Town
of Wappinger is restrained from any further participation in the "Tri-
Municipal Sewer Project" as it is now designed. Consequently, several
existing sewage treatment plants are under mandate to upgrade their
facilities to meet current specifications. The financial impact of the
aforementioned is undeterminable at this time and therefore cannot be
reflected in this report.
{Sedore
& (J'St,!Ii['flll
Certified Public Accountants
TOWN OF WAPPINGER
BALANCE SHEET .
DECEMBER 31, 1982
ASSETS
CURRENT ASSETS
Cash
Investments
Accounts Receivable
Due from (to) Other Funds
TOTAL CURRENT ASSETS
FIXED ASSETS
General Fixed Assets
Utility Plant
Total
Less: Accumulated Depreciation
TOTAL FIXED ASSETS
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable
Other Liabilities
TOTAL CURRENT LIABILITIES
Long-Term Debt Payable
TOTAL LIABILITIES
FUND BALANCE
Appropriated - 1983 Budget
Unappropriated
TOTAL FUND BALANCE (EXHIBIT B)
TOTAL LIABILITIES AND CAPITAL
{Sedore
~ rJ'StlllilYlll
Certified Public Accounlants
TOTAL
ALL
FUNDS
$ 1,399,587.83
482,272.89
279,988.09
$ 2,161,848.81
$ 3,779,806.86
12,655,219.37
$16,435,026.23
3,469,598.80
$12,965,427.43
$15,127,276.24
$ 40,677 .86
43,152.97
$ 83,830.83
7,788,346.00
$ 7,872,176.83
$ 222,546.00
7,032,553.41
$ 7,255,099.41
$15,127,276.24
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TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1982
REVENUE
Real Property Taxes
Special Assessments
Other Tax Items
Departmental Income
Use of Money and Property
Licenses and Permits
Fines and Forfeited Bail
Miscellaneous Local Sources
State Aid
Federal Aid
Obligations Issued
Transfers from (to) Other Funds
TOTAL REVENUE
EXPENDITURES
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Community Service
Employee Benefits
Debt Service - Principal
Debt Service - Interest
TOTAL EXPENDITURES
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES BEFORE
DEPRECIATION
DEPRECIATION
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES (Forwarded)
/sethre
&/OSiIIliE 'fill
.I Certified Public Accountants
TOTAL
ALL
FUNDS
$ 1,252,077.00
631,879.00
31,850.42
571,700.88
207,731. 61
51,709.02
24,376.15
33,621. 35
713,045.36
156,379.00
191,486.00
$ 3,865,855.79
$
477 ,613.62
39,039.49
58,002.01
849,923.86
7,105.51
151,389.37
711,819.55
194,664.97
585,807.54
445,368.80
$ 3,520,734.72
$
345,121. 07
316,198.55
$
28,922.52
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H
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1982
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES (Forwarded)
OTHER CHANGES IN FUND BALANCE
Prior Period Adjustments
Liabilities Paid From Appropriations
Capital Outlay Paid From Appropriations
Obligations Issued
FUND BALANCE - January.l, 1982
FUND BALANCE - December 31, 1982
lSedolP
~Q~Ifil,'(!!1
/
TOTAL
ALL
FUNDS
$ 28,922.52
8,607.96
585,807.54
147,804.47
(191,486.00)
6,675,442.92
$ 7,255,099.41
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TOWN OF WAPPINGER
BALANCE SHEET
SPECIAL REVENUE FUND
DECEMBER 31, 1982
ASSETS TOTAL
CURRENT ASSETS
Cash $ 319,505.91
Accounts Receivable 617.62
TOTAL ASSETS $ 320,123.53
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable $ 562.00
FUND BALANCE
Appropriated 1983 Budget $ 6,487.00
Unappropriated 313,074.53
TOTAL FUND BALANCE (Schedule 2) $ 319,561.53
TOTAL LIABILITIES AND FUND BALANCE $ 320,123.53
/sedore
&)Q~lfisr!(1
FEDERAL
REVENUE
SHARING
GEORGE
SCHLATHAUS
MEMORIAL
FUND
STREET
LIGHTING
DOWNSTREAM .
DRAINAGE
PARKLANDS
DEPOSIT
TRUST
$ 14,270.44 $ 8,774.09 $ 213,472.59 $ 61,897.65 $ 8,807.97
617.62
$ 14,270.44 $ 9,391.71 $ 213,472.59 $ 61,897.65 $ 8,807.97
$
$
$
$
$
$ $ 6,487.00 $ $ $
14,270.44 2,904.71 213,472.59 61,897.65 8,807.97
$ 14,270.44 $ 9,391.71 $ 213,472.59 $ 61,897.65 $ 8,807.9~:
$ 14,270~44 $ 9,391.71 $ 213,472.59 $ 61,897.65 $ 8,807.97
The Audit Comments are an integral part of this report.
SCHEDULE 1
DOG
CONTROL
PROGRAM
$ 12,283.17
$ 12,283.17
$
562.00
$
11,721.17
$ 11,721.17
$ 12,283.17
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND
FOR THE YEAR ENDED DECEMBER 31, 1982
TOTAL
REVENUE
Special Assessments $ 22,017.00
Use of Money and Property 37,506.32
Licenses and Permits 51,709.02
Fines and Forfeited Bail 1,855.15
Miscellaneous Local Sources 1,465.00
Federal Aid 156,379.00
TOTAL REVENUE $ 270,931. 49
EXPENDITURES
General Government Support $ 3,758.65
Public Safety 30,829.15
Health 38,124.57
Transportation 94,410.32
Economic Assistance and Opportunity 6,805.51
Culture and Recreation 23,500.00
Home and Community Service 34,089.20
TOTAL EXPENDITURES $ 231,517.40
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES $ 39,414.09
FUND BALANCE - January 1, 1982 280,147.44
FUND BALANCE - December 31, 1982 $ 319,561.53
{Sedore
. ~ O'St,!liEYlIl
Cer/J/ied Public Accountants
SCHEDULE 2
GEORGE
FEDERAL PARKLANDS SCHLATHAUS DOG
REVENUE STREET DOWNSTREAM DEPOSIT MEMORIAL CONTROL
SHARING LIGHTING DRAINAGE TRUST FUND PROGRAM
$ $ 22,017.00 $ $ $ $
2,410.84 871.48 22,555.17 6,121. 75 4,454.88 1,092.20
27,407.70 11,000.00 13,301. 32
1,855.15
1,465.00
156t379.00
$160t254.84 $ 22,888.48 $ 49t962.87 $ 17 ,121. 75 $ 4,454.88 $ 16,248.67
$ 2,170.00 $ $ $ $ 1,588.65 $
18t239.26 12,589.89
38,124.57
74,426.76 19,983.56
6,805.51
23,500.00
18,210.11 15,879.09
$181t476.21 $ 19,983.56 $ 15,879.09 $ $ 1,588.65 $ 12,589.89
$ (21 t 221. 37) $ 2,904.92 $ 34,083.78 $ 17,121. 75 $ 2,866.23 $ 3,658.78
35 t 491. 81 6,486.79 179,388.81 44 ,775 . 90 5t941. 74 8,062.39
$ 14t270.44 9,391. 71 $213,472.59 $ 61,897.65 $ 8,807.97 $ 11 , 721.17
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
BALANCE SHEET
WATER DISTRICTS
DECm1BER 31, 1982
ASSETS TOTAL
CURRENT ASSETS
Cash
Investments
Accounts Receivable
Due from (to) Other Funds
TOTAL CURRENT ASSETS
$ 35,909.37
112,551.88
80,084.74
(16,106.41)
$ 212,439.58
FIXED ASSETS
Utility Plant
Less: Accumulated Depreciation
TOTAL FIXED ASSETS
$4,023,865.10
902,012.92
$3,121,852.18
TOTAL ASSETS
$3,334,291.76
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable
$
7,722.42
LONG-TERM DEBT PAYABLE
2,809,000.00
TOTAL LIABILITIES
$2,816,722.42
FUND BALANCE
Appropriated - 1983 Budget
Unappropriated
$ 17,494.00
500,075.34
TOTAL FUND BALANCE (Schedule 4)
$ 517,569.34
TOTAL LIABILITIES AND FUND BALANCE
$3,334,291. 76
{Sedore
& O'St,llif){l11
CertlIJed PubliC Accountants
SCHEDULE 3
CENTRAL
OAKWOOD FLEETWOOD TALL TREES WAPPINGER ARDMORE WATCH HILL
$ 597.15 $ (1,705.30) $ (775.06) $ 34,292.10 $ 2,296.62 . $ 1,203.86
3,500.00 72,306.68 36,745.20
4,567.20 5,529.09 5,081.19 55,394.03 1,147.18 8,366.05
(720.00) (867.00) (11,944.59) (2,574.82)
$ 7,944.35 $ 2,956.79 $ (7,638.46) $ 159,417.99 $ 40,189.00 $ 9,569.91
$ 45,411.12 $ 96,212.86 $ 61,210.46 $3,530,720.28 $ 290,310.38 $
17,029.20 32,471.82 12,242.08 811,323.32 28,946.50
$ 28,381. 92 $ 63,741.04 $ 48,968.38 $2,719,396.96 $ 261,363.88 $
$ 36,326.27 $ 66,697.83 $ 41,329.92 $2,878,814.95 $ 301,552.88 $ 9,569.91
$ $ $ 1,516.21 $ 2,530.45 $ $ 3,675.76
25,200.00 44,200.00 45,200.00 2,469,000.00 225,400.00
$ 25,200.00 $ 44,200.00 $ 46,716.21 $2,471,530.45 $ 225,400.00 $ 3,675.76
$ 4,789.00 $ $ $ 9,485.00 $ 3,220.00 $
6,337.27 22,497.83 (5,386.29) 397,799.50 72,932.88 5,894.15
$ 11,126.27 $ 22,497.83 $ (5,386.29) $ 407,284.50 $ 76,152.88 $ 5,894.15
$ 36,326.27 66,697.83 $ 41,329.92 $2,878,814.95 $ 301,552.88 $ 9,569.91
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
WATER DISTRICTS
FOR THE YEAR ENDED DECEMBER 31, 1982
REVENUE
Special Assessments
Departmental Income
Use of Money and Property
Miscellaneous Local Sources
Transfer from (to) Other Funds
TOTAL REVENUE
EXPENDITURES
Home and Community Service
Debt Service - Principal
Debt Service - Interest
TOTAL EXPENDITURES
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES BEFORE
DEPRECIATION
DEPRECIATION
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES
OTHER CHANGES IN FUND BALANCE
Liabilities Paid from Appropriations
Capital Outlay Paid from Appropriations
FUND BALANCE - January 1, 1982
FUND BALANCE - December 31, 1982
,
{Sedore
& O'SLlllil 'fill
Certified Publtc Accountants
TOTAL
$ 290,392.00
235,255.07
13,614.63
2,006.00
539.25
$ 541,806.95
$ 206,212.45
128,299.54
157,540.79
$ 492,052.78
$ 49,754.17
100,414.69
$ (50,660.52)
128,299.54
7 , 277 . 34
432,652.98
$ 517,569.34
SCHEDULE 4
CENTRAL
OAKWOOD FLEETWOOD TALL TREES WAPPINGER ARDMORE WATCH HILL
$ 2,520.00 $ 4,363.00 $ 10,282.00 $ 247,008.00 $ 26,219.00 $
10,656.26 13,927.68 14,546.99 169,639.70 4,001. 55 22,482.89
419.12 22.87 178.01 10,230.80 2,619.10 144.73
2,006.00
539.25
$ 13,595.38 $ 18,852.80 $ 25,007.00 $ 428,884.50 $ 32,839.65 $ 22,627.62
$ 11,498.09 $ 14,322.26 $ 10,232.64 $ 145,461.78 $ 2,599.33 $ 22,098.35
1,200.00 2,100.00 2,899.54 110,000.00 12,100.00
1,320.00 2,262.50 2,831.92 137,007.90 14,118.47
$ 14,018.09 $ 18,684.76 $ 15,964.10 $ 392,469.68 $ 28,817.80 $ 22,098.35
$ (442.71) $ 168.04 $ 9,042.90 $ 36,414.82 $ 4,021.85 $ 529.27
1,135.28 2,405.32 1,530.26 88,086.07 7,257.76
$ (1,557.99) $ (2,237.28) $ 7,512.64 $ (51,671.25) $ (3,235.91) $ 529.27
1,200.00 2,100.00 2,899.54 110,000.00 12,100.00
7,277.34
11,484.26 22,635.11 (15,798.47) 341,678.41 67,288.79 5,364.88
$ 11,126.27 $ 22,497.83 $ (5,386.29) $ 407,284.50 $ 76,152.88 $ 5,894.15
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
STATEMENT OF CHANGES IN FINANCIAL POSITION
WATER DISTRICTS
FOR THE YEAR ENDED DECEMBER 31, 1982
SOURCES OF WORKING CAPITAL:
Operations:
Excess (Deficiency) of Revenues over Expenditures
Add: Liabilities Paid by Appropriations
Capital Expenditures out of Appropriations
Net Income from Operations
Items Not Requiring Working Capital:
Depreciation
WORKING CAPITAL PROVIDED BY OPERATIONS
USES OF WORKING CAPITAL:
Reduction of Long Term Debt
Purchase of Land
TOTAL USES OF WORKING CAPITAL
NET INCREASE (Decrease) IN
WORKING CAPITAL
NET CHANGE IN WORKING CAPITAL ACCOUNTS
Cash
Accounts Receivable
Investments
Due from Other Funds
Accounts Payable
Retained Percentages, Contracts Payable
Due to Other Funds
NET INCREASE (DECREASE) IN
WORKING CAPITAL
(Sedore
& (J'St/!JiEYlll
Certified Public Accountants
TOTAL
$ (50,660.52)
128,299.54
7 ,277 . 34
$ 84,916.36
100,414.69
$ 185,331.05
$ 127,850.00
7,277.34
$ 135,127.34
$ 50,203.71
$ (82,024.05)
6,498.27
112,551.88
12,304.57
423.50
44-9.54
$ 50,203.71
SCHEDULE 5
OAKWOOD
FLEETWOOD
TALL TREES
CENTRAL
WAPPINGER
ARDMORE
WATCH HILL
$ (1,557.99) $ (2,237.28) $ 7,512.64 $ (51,671.25) $ (3,235.91) $ 529.27
1,200.00 2,100.00 2,899.54 1l0,000.00 12,100.00
7.277.34
$ (357.99) $ (137.28) $ 10,412.18 $ 65,606.09 $ 8,864.09 $ 529.27
1,135.28 2,405.32 1,530.26 88,086.07 7,257.76
$ 777.29 $ 2,268.04 $ 1l,942.44 $ 153,692.16 $ 16,121.85 $ 529.27
$ 1,200.00 $ 2,100.00 $ 2,450.00 $ 110,000.00 $ 12,100.00 $
7 ,277 . 34
$ 1,200.00 $ 2,100.00 $ 2,450.00 $ 117 , 277. 34 $ 12,100.00 $
$ (422.71) $ 168.04 $ 9,492.44 $ 36,414.82 $ 4,021.85 $ 529.27
$ (3,602.61) $ (1,730.31) $ (901. 85) $ (41,535.24) $(32,957.69) $ (1,296.35)
(320.10) 1,129.08 770.93 4,737.72 234.34 (53.70)
3,500.00 72,306.68 36,745.20
769.27 9,173.82 482.16 1,879.32
423.50
449.54
$ (422.71) $ 168.04 $ 9,492.44 $ 36,414.82 $ 4,021. 85 $ 529.27
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
BALANCE SHEET
SEWER DISTRICTS
DECEMBER 31, 1982
ASSETS
CURRENT ASSETS
Cash
Accounts Receivable
Investments
Due from (to) Other Funds
TOTAL CURRENT ASSETS
FIXED ASSETS
Utility Plant
Less: Accumulated Depreciation
TOTAL FIXED ASSETS
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable
LONG TERM DEBT PAYABLE
TOTAL LIABILITIES
FUND BALANCE
Appropriated - 1983 Budget
Unappropriated
TOTAL FUND BALANCE (Schedule 7)
TOTAL LIABILITIES AND FUND BALANCE
{Sedore
&O'StIIUlYlll
CertifIed Public Accountants
TOTAL
$ (8,531. 63)
106,058.73
182,921.01
1,842.38
$ 282,290.49
$8,631,354.27
2,567,585.88
$6,063,768.39
$6,346,058.88
$ 10,351.58
3,136,300.00
$3,146,651.58
$ 48,565.00
3,150,842.30
$3,199,407.30
$6,346,058.88
SCHEDULE 6
SEWER
MID POINT IMPROVEMENT
PARK FLEETWOOD ROCKINGHAM WILDWOOD AREA fI1 WATCH HILL
$ (671.91) $ 476.86 $ (15t826.13) $ 13 t 381. 61 $ (5t892.06) $
16t467.57 13t767.04 35t472.09 12 t572. 60 27t779.43
8 t 921. 01 22tOOO.00 20tOOO.00 114tOOO.00 18tOOO.00
(348.00) (580.00) (931. 00) 4t263.38 (562.00)
$ 24t368.67 $ 35,663.90 $ 38t714.96 $ 144,217.59 $ 39t325.37 $
$728,074.47 $ 151,271. 35 $2,973t601.06 $ 371t847.42 4,406t559.97 $
144,452.41 51,054.03 1,224t572.16 74,018.65 1,073,488.63
$583,622.06 $.100,217.32 $1,749t028.90 $ 297t828.77 $3,333.071. 34
$607,990.73 $ 135,881. 22 $lt787,743.86 $ 442,046.36 $3,372,396.71 $
$ $ $ 1,000.00 $ 4t843.38 $ 4,508.20 $
18,100.00 68,000.00 305,000.00 2,745,200.00
$ 18,100.00 $ 68,000.00 $ 1,000.00 $ 309t843.38 $2,749,708.20 $
$ $ 17,437.00 $ 15,736.00 $ 15,392.00 $ $
589,890.73 50,444.22 1,771,007.86 116,810.98 622,688.51
$589,890.73 $ 67,881. 22 $1,786,743.86 $ 132,202.98 $ 622,688.51 $
$607,990.73 $ 135,881. 22 $1,787,743.86 $ 442,046.36 $3,372,396.71 $
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
SEWER DISTRICTS
FOR THE YEAR ENDED DECEMBER 31, 1982
REVENUE
Special Assessments
Departmental Income
Use of Money and Property
State Aid
Transfer from (to) Other Funds
TOTAL REVENUES
EXPENDITURES
Home and Community Services
Debt Service - Principal
Debt Service - Interest
TOTAL EXPENDITURES
EXCESS (Deficiency) OF REVENUES
OVER EXPENDITURES BEFORE
DEPRECIATION
DEPRECIATION
EXCESS (DefiCiency) OF REVENUES
OVER EXPENDITURES
OTHER CHANGES IN FUND BALANCE
Liabilities Paid from Appropriation
FUND BALANCE - January 1, 1982
FUND BALANCE - December 31, 1982
{Sedore
&; D'St,lIil'tlll
Certified Public Accountants
TOTAL
$ 319,470.00
312,350.41
17 ,381. 25
67,003.34
(539.25)
$ 715,665.75
$ 401,917.93
144,350.00
175,118.19
$ 721,386.12 .
$
(5,720.37)
215,783.86
$ (221,504.23)
144,350.00
3,276,561.53
$3,199,407.30
SCHEDULE 7
SEWER
MID POINT IMPROVEMENT
PARK FLEETWOOD ROCKINGHAM WILDWOOD AREA ill WATCH HILL
$ 2.135.00 $ 7.193.00 $ $ 29.744.00 $ 280.398.00 $
49.047.58 34.605.52 98.371. 76 52.110.80 78.214.75
651. 93 1.347.13 1.641.15 7.855.48 5.885.56
6.656.70 7.243.95 19.800.45 7.693.29 25.608.95
(539.25)
$ 58.491.21 $ 49.850.35 $ 119,813.36 $ 97.403.57 $ 390.107.26 $
$ 38.579.13 $ 32.708.99 $ 138.135.82 $ 49.868.52 $ 142.625.47 $
1,000.00 3.700.00 13.000.00 126.650.00
1.134.60 3.492.50 16.743.12 153.747.97
$ 40,713.73 $ 39,901. 49 $ 138.135.82 $ 79.611. 64 $ 423.023.44 $
$ 17.777.48 $ 9.948.86 $ (18.322.46) $ 17.791. 93 $ (32.916.18) $
18,201. 86 3.781. 78 74.340.03 9.296.19 110.164.00
$ (424.38) $ 6.167.08 $ (92.662.49) $ 8.495.74 $ (143.080.18) . $
1.000.00 3.700.00 13.000.00 126.650.00
589,315.11 58.014.14 1.879.406.35 110.707.24 639.118.69
$589,890.73 $ 67.881. 22 $1.786.743.86 $ 132.202.98 $ 622.688.51 $
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
STATEMENT OF CHANGES IN FINANCIAL POSITION
SEWER DISTRICTS
FOR THE YEAR ENDED DECEMBER 31, 1982
SOURCES OF WORKING CAPITAL:
Operations:
Excess (Deficiency) of Revenue Over Expenditures
Add: Liabilities Paid by Appropriation
Net Income from Operations
Items Not Requiring Working Capital:
Depreciation
WORKING CAPITAL PROVIDED BY OPERATIONS
USES OF WORKING CAPITAL:
Reduction of Long Term Debt
NET INCREASE (DECREASE) IN
WORKING CAPITAL
NET CHANGE IN WORKING CAPITAL ACCOUNTS
Cash
Accounts Receivable
Investments
Due from Other Funds
Accounts Payable
Due to Other Funds
NET INCREASE (DECREASE) IN
WORKING CAPITAL
{sfLlore
& O'St,!lilYlll
Certified Public Accountants
TOTAL
$ (221,504.23)
144,350.00
$ (77,154.23)
215,783.86
$ 138,629.63
144,350.00
$
(5,720.37)
$ (225,124.89)
13,074.29
182,921.01
4,843.38
18,565.84
$
(5,720.37)
SCHEDULE 8
FLEETWOOD
WILDWOOD
SEWER
IMPROVEMENT
AREA fI1
WATCH HILL
MID POINT
PARK
ROCKINGHAM
$ (424.38) $ 6,167.08 $ (92,662.49) $ 8,495.74 $ (143,080.18) $
1,000.00 3,700.00 13,000.00 126,650.00
$ 575.62 $ 9,867.08 $ (92,662.49) $ 21,495.74 $ (16,430.18) $
18,201. 86 3,781. 78 74,340.03 9,296.19 110,164.00
$ 18,777 .48 $ 13,648.86 $ (18,322.46) $ 30,791. 93 $ 93,733.82 $
1,000.00 3,700.00 13,000.00 126.650.00
$ 17,777.48 $ 9,948.86 $ (18,322.46) $ 17,791. 93 $ (32,916.18) $
10,478.61
(1,000.00)
$ (92,545.07) $
(3,663.00)
114,000.00
4,843.38
(4,843.38)
(63,000.79)
1,032.19
18,000.00
$ (8,911.64) $ (15,412.62) $
7,289.50 483.29
8,921.01 22,000.00
(45,254.77)
7,932.31
. 20,000.00
2,878.19
11,052.42
$ 17,777.48 $ 9,948.86 $ (18,322.46) $ 17,791.93 $ (32,916.18) $
The Audit Comments are an integral part of this report.
TOWN OF WAPPINGER
BALANCE SHEET
CAPITAL PROJECTS FUND
DECEMBER 31, 1982
{Sedore
& rJ'SLIIliE 'fill
Cerllf1ed Public Accountants
0 0 0 0
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TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
CAPITAL PROJECTS FUND
FOR THE YEAR ENDED DECEMBER 31, 1982
TOTAL STORM SEWER
REVENUE
Use of Money and Property $ 76,347.54 $ 1,907.19
Obligations Issued 191,486.00
State Aid 42,735.00
Transfer from (to) Other Funds (277 ,418.81)
TOTAL REVENUE $ 33,149.73 $ 1,907.19
EXPENDITURES
Public Safety $ 8,210.34 $
Transportation 18,619.00
Debt Service Interest 4,843.38
TOTAL EXPENDITURES $ 31,672.72 ~
EXCESS (Deficiency) of
REVENUES OVER
EXPENDITURES $ 1,477.01 $ 1,907.19
FUND BALANCE - January 1, 1982 615,120.21 15,487.68
FUND BALANCE - December 31, 1982 $ 616,597.22 $ 17,394.87
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