1983-12-31
TOWN OF WAPPINGER
AUDIT REPORT
DECEMBER 31, 1983
FEBRUARY 29, 1984
R~CE'VED
(MARSO 1984
EIJINE If. SNOWDEN
{Sedore
& rJ'StIIliE'flll
Certified Public Accountants
{Sedore
&O'Su/livan
February 29, 1984
Certified Public Accountants
Mr. Francis J. Versace, Supervisor
Members of the TawnBoard
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, 1983 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, 1983,
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;?Zkf;'S
ames L. Sedore, Jr.
Certified Public Accountant
JLS:fs
Ene. Statements
f 90 East Main Street
Wappingers Falls, N. Y. 12590
914297-1111
TOWN OF WAPPINGER
TABLE OF CONTENTS
DECEMBER 31, 1983
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'StllE1ft11
Certified Public Accountants
TOWN OF WAPPINGER
COMMENTS
FOR THE YEAR ENDED DECEMBER 31, 1983
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
& VSttllit1{Jll
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:
During the year under review, the town changed its method of recording
retirement expense. In the past the expense was recorded when payment was
made to the Retirement Fund. Currently the expense is recorded in the
year service is rendered. As a result an adjustment to the opening Fund
Balance was necessary for the unpaid retirement cost at December 31, 1982.
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-Municipa1):
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.
9. Federal Revenue Sharing Aid:
During the year under review, the town changed its method of recording
Federal Revenue Sharing Aid. In the past the revenue was recorded as
received. Currently the revenue is recorded annually on July 1, when the
Grant is awarded. As a result an adjustment to the opening Fund Balance
was necessary for the amount due the Town at December 31, 1982.
{)f1Iore
& O'SttlJif.){l11
Certified Public Accountants
10. City of New York vs. Town of Wappinger:
During the year under review, a final determination was made regarding
a suit initiated by the City of New York against a number of municipal
entities including the town. As a result it was determined the town must
reimburse the City of New York for real property taxes illegally assessed
amounting to $317,905, payable quarterly over five years with no penalty
or interest. As a result an adjustment to the opening Fund Balance was
necessary.
11. Tax Receiver's Fund:
At December 31, 1983 there remained an unreconciled cash balance in
the Tax Receiver's bank account. As a result, the balance in the account,
$4,535.67, was transferred to the Trust and Agency Fund to cover any future
claims. At that time it was decided an audit to determine the specifics
of the unreconciled balance was not practical.
{Sffiore
ffiO'SttlJif){l11
Certilied PublIC Accountants
TOWN OF WAPPINGER
BALANCE SHEET
DECEMBER 31, 1983
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 - 1984 Budget
Unappropriated
TOTAL FUND BALANCE (EXHIBIT B)
TOTAL LIABILITIES AND CAPITAL
{Sedore
& O'St,lIil'flll
Certified Publ1c Accountants
TOTAL
ALL
FUNDS
$ 2,556,690.00
156,403.75
232,535.67
$ 2,945,629.42
$ 4,127,241. 94
13,096,970.98
$17,224,212.92
3,796,841.15
$13,427,371.77
$16,373,001.19
$ 190,181.65
203,011.55
$ 393,193.20
8,268,625.20
$ 8,661,818.40
$ 647,549.00
7,063,633.79
$ 7,711,182.79
$16,373,001.19
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t;
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1983
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)
!Set/OlE
&O'St/IliE'flll
Certified Public Accountants
TOTAL
ALL
FUNDS
$ 1,457,816.85
611,779.11
32,575.64
749,928.74
225,938.48
177,363.72
24,410.30
18,164.67
665,724.01
157,522.00
674,950.00
$ 4,796,173.52
$ 551,904.94
53,288.60
37,999.99
1,053,112.19
300.00
162,046.74
1,244,716.48
212,666.17
460,680.31
417,565.62
$ 4,194,281.04
$
601,892.48
327,242.35
$
274,650.13
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TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED DECEMBER 31, 1983
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 1, 1983
FUND BALANCE - December 31, 1983
{Sedore
& rJ'St,/IiE'flll
Certified Public Accountants
TOTAL
ALL
FUNDS
$ 274,650.13
093,483.75)
460,680.31
789,186.69
(674,950.00)
7,255,099.41
$ 7,711,182.79
::0
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",1
TOWN OF WAPPINGER
BALANCE SHEET
SPECIAL REVENUE FUND
DECEMBER 31, 1983
ASSETS TOTAL
CURRENT ASSETS
Cash $ 523,205.65
Accounts Receivable 72,589.25
Due from (to) other Funds 2.60
TOTAL ASSETS $ 595,797.50
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable $
FUND BALANCE
Appropriated 1984 Budget $ 6,487.00
Unappropriated 589,310.50
TOTAL FUND BALANCE (Schedule 2) $ 595,797.50
TOTAL LIABILITIES AND FUND BALANCE $ 595,797.50
{Set/OIl!
&O'St,!liEYlll
Cerlilied Public Accountants
SCHEDULE 1
P ARKLANDS
DEPOSIT
TRUST
GEORGE
SClIT.ATHAUS
MEMORIAL
FUND
DOG
CONTROL
PROGRAM
STOP
DWI
PROGRAM
FEDERAL
REVENUE
SHARING
STREET
LIGHTING
DOWNSTREAM
DRAINAGE
.$ 91,733.39 $ 5,097.21 $ 287,241.03 $ 110,633.05 $ 11,659.56 $ 15,903.73 $ 937.68
71,002.00 1,587.25
2.60
$ 162,735.39 $ 6,684.46 $ 287,241.03 $ 110,633.05 $ 11,662.16 $ 15,903.73 $ 937.68
$
$
$
$
$
$
$
$ $ 6,487.00 $ $ $ $ $
162,735.39 197.46 287,241.03 110,633.05 11,662.16 15,903.73 937.68
$ 162,735.39 $ 6,684.46 $ 287,241.03 $ 110,633.05 $ 11,662.16 $ 15,903.73 $ 937.68
$ 162,735.39 $ 6,684.46 $ 287,241.03 $ 110,633.05 $ 11,662.16 $ 15,903.73 $ 937.68
The Audit Comments are an integral part of this report
TOWN OF WAPPINGER
STATEMENT OF REVENUE AND EXPENDITURES
AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND
FOR THE YEAR ENDED DECEMBER 31, 1983
REVENUE
Special Assessments
Use of Money and Property
Licenses and Permits
Fines and Forfeited Bail
Federal Aid
Transfers from (to) other Funds
TOTAL REVENUE
EXPENDITURES
General Government Support
Public Safety
Health
Transportation
Economic Assistance and Opportunity
Culture and Recreation
Home and Co~unity Service
TOTAL EXPENDITURES
EXCESS (Deficiency) OF REVENUE
OVER EXPENDITURES
OTHER CHANGES IN FUND BALANCE
Prior Period Adjustments
FUND BALANCE - January 1, 1983
FUND BALANCE - December 31, 1983
{Set/ore
& O'SttllilYlll
CertJlied PublIC Accountants
TOTAL
$ 16,763.00
34,255.27
177,363.72
3,029.80
139,032.00
(49,106.59)
$ 321,337.20
$ 15 ,841. 00
12,736.26
44,638.39
25,000.00
15,000.58
$ 113,216.23
$ 208,120.97
68,115.00
319,561. 53
$ 595,797.50
SCHEDULE 2
GEORGE
FEDERAL PARKLANDS SCHLATHAUS DOG STOP
REVENUE STREET DOWNSTREAM DEPOSIT MEMORIAL CONTROL DWI
SHARING LIGHTING DRAINAGE TRUST FUND PROGRAM PROGRAM
$ $16,763.00 $ $ $ $ $
4,105.79 351.86 17,896.17 5,735.40 4,988.37 1,112.88 64.80
119,084.60 43,000.00 12,594.60 2,684.52
3,029.80
139,032.00
(31,672 . 44) (17,434.15)
$ 111,465.35 $17,114.86 $ 119,546.62 $ 48,735.40 $ 4,988.37 $ 16,737.28 $2,749.32
$ $ $ 12,076.72 $ $ 2,134.18 $ $1,630.10
12,554.72 181.54
6,115.40 19,822.11 18,700.88
25,000.00
15,000.58
$ 31,115.40 $19,822.11 $ 45,778.18 $ $ 2,134.18 $ 12,554.72 $1,811. 64
$ 80,349.95 $(2,707.25) $ 73,768.44 $ 48,735.40 $ 2,854.19 $ 4,182.56 $ 937.68
68,115.00
14,270.44
9,391. 71
213,472.59
61,897.65
8,807.97
11,721.17
$ 162,735.39 $ 6,684.46 $ 287,241.03 $ 110,633.05 $ 11,662.16 $ 15,903.73 $ 937.68
The Audit Comments are an integral part of this report
TOWN OF WAPPINGER
BALANCE SHEET
WATER DISTRICTS
DECEMBER 31, 1983
ASSETS
TOTAL
CURRENT ASSETS
Cash
Investments
Accounts Receivable
Due from (to) other Funds
TOTAL CURRENT ASSETS
$ 71 ,227 .43
96,589.54
(7,452.28)
$ 160,364.69
FIXED ASSETS
Utility Plant
Less: Accumulated Depreciation
TOTAL FIXED ASSETS
$4,146,777.97
(1,005,500.44)
$3,141,277.53
$3,301,642.22
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
CURRENT LIABILITIES
Accounts Payable
$
22,709.62
LONG-TERM DEBT PAYABLE
2,680,650.00
TOTAL LIABILITIES
$2,703,359.62
FUND BALANCE
Appropriated - 1984 Budget
Unappropriated
$ 17 ,494. 00
580,788.60\
TOTAL FUND BALANCE (Schedule 4)
$ 598,282.60
TOTAL LIABILITIES AND FUND BALANCE
$3,301,642.22
{Sedore
&; rJ'Stlllil'flll
Certlll&d Public Accountants
SCHEDULE 3
CENTRAL
OAKWOOD FLEETWOOD TALL TREES WAPPINGER ARDMORE WATCH HILL
$ 105.12 $ 37.86 $ 1,000.27 $ 16,753.78 $ 47,357.08 $ 5,973.32
4,422.00 6,417.93 4,945.40 60,631.26 11,109.72 9,063.23
(318.00) (7,134.28)
$ 4,527.12 $ 6,137.79 $ (1,1~8.61) $ 77,385.04 $ 58,466.80 $ 15,036.55
$ 45,411.12 $ 96,212.86 $ 61,210.46 $3,653,633.15 $ 290,310.38 $
(18,164.48) (34,877 .14) (13,772.34) (902,482.22) (36,204.26)
$ 27,246.64 $ 61,335.72 $ 47,438.12 $2,751,150.93 $ 254,106.12 $
$ 31,773.76 $ 67,473.51 $ 46,249.51 $2,828,535.97 $ 312,572.92 $ 15,036.55
$ 39.50 $ 2,091. 30 $ 80.58 $ 20,329.94 $ 38.76 $ 129.54
24,000.00 41,600.00 42,750.00 2,359,000.00 213,300.00
$ 24,039.50 $ 43,691. 30 $ 42,830.58 $2,379,329.94 $ 213,338.76 $ 129.54
$ 4,789.00 $ $ $ 9,485.00 $ 3,220.00 $
2,945.26 23,782.21 3,418.93 439,721. 03 96,014.16 14,907.01
$ 7,734.26 $ 23,782.21 $ 3,418.93 $ 449,206.03 $ 99,234.16 $ 14,907.01
$ 31,773.76 $ 67,473.51 $ 46,249.51 $2,828,535.97 $ 312,572.92 $ 15,036.55
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, 1983
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, 1983
FUND BALANCE - December 31. 1983
{jalore
&; O'St,!liE'tlll
CertIfIed PublIc Accountants
TOTAL
$ 284,104.11
266,148.25
18.357.17
7,074.74
$ 575,684.27
$ 363,884.14
132,688.31
150,512.22
$ 647,084.67
$ (71,400.40)
103,487.52
$(174,887.92)
132,688.31
122,912.87
517,569.34
$ 598,282.60
SCHEDULE 4
CENTRAL
OAKWOOD FLEETWOOD TALL TREES WAPPINGER ARDMORE WATCH HILL
$ 2,460.00 $ 4,745.00 $ 10,373.11 $ 241,045.00 $ 25 ,481. 00 $
10,695.30 14,965. 72 14,492.61 182,213.60 20,197.11 23,583.91
426.09 36.06 125.26 13,592.54 3,974.79 202.43
6,500.00 574.74
$ 13,581. 39 $ 19,746.78 $ 24,990.98 $ 443,351.14 $ 49,652.90 $ 24,361. 08
$ 14,578.12 $ 13,912.08 $ 11,973.02 $ 302,139.17 $ 5,933.53 $ 15,348.22
1,200.00 2,600.00 6,788.31 110,000.00 12,100.00
1,260.00 2,145.00 2,682.48 131,044.41 13,380.33
$ 17,038.12 $ 18,657.08 $ 21,443.81 $ 543,183.58 $ 31,413.86 $ 15,348.22
$ (3,456.73) $ 1,089.70 $ 3,547.17 $ (99;832~44) $ 18,239.04 $ 9,012.86
1,135.28 2,405.32 1,530.26 91,158.90 7,257.76_
$ (4,592.01) $ (1,315.62) $ 2,016.91 $ (190,991. 34) $ 10,981. 28 $ 9,012.86
1,200.00 2,600.00 6,788.31 110,000.00 12,100.00
122,912.87
11,126.27 22,497.83 (5,386.29) 407,284.50 76,152.88 5,894.15
$ 7,734.26 $ 23,782.21 $ 3,418.93 $ 449,206.03 $ 99,234.16 $ 14,907.01
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 DEC~mER 31. 1983
SOURCES OF WORKING CAPITAL
Operations:
Excess (Deficiency) of Revenues 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
Purchase of Land
TOTAL USES OF WORKING CAPITAL
NET INCREASE (DECREASE) I~
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
& O'St,lIil1flll
CertJl,ed Public Accountants
TOTAL
$ (174.887.92)
132,688.31
$ ( 42.199.61)
103.487.52
$ 61,287.91
$ 128,350.00
$ 128,350.00
$ (67,062.09)
$ 35.318.06
16,504.80
(112,551.88)
(14.987.20)
8,654.13
$ (67,062.09)
SCHEDULE 5
TALL TREES
CENTRAL
WAPPINGER
ARDMORE
OAKWOOD
FLEETWOOD
WATCH HILL
$ (4,592.01) $ (1,315.62) $ 2,016.91 $ (190,991.34) $ 10,981. 28 $ 9,012.86
1,200.00 2,600.00 6,788.31 110,000.00 12,100.00
$ (3,392.01) $ 1,284.38 $ 8,805.22 $ (80,991.34) $ 23,081. 28 $ 9,012.86
1,135.28 2,405.32 1,530.26 91,158.90 7,257.76
$ (2,256.73) $ 3,689.70 $ 10,335.48 $ 10,167.56 $ 30,339.04 $ 9,012.86
$ 1,200.00 $ 2,600.00 $ 2,450.00 $ 110,000.00 $ 12,100.00 $
$ 1,200.00 $ 2,600.00 $ 2,450.00 $ 110,000.00 $ 12,100.00 $
$ (3,456.73) $ 1,089.70 $ 7,885.48 $ (99,832.44) $ 18,239.04 $ 9,012.86
$ (492.03) $ 1,743~16 $ 1,775.33 $ (17,538.32) $ 45,060.46 $ 4,769.46
(145.20) 888.84 (135.79) 5,237.23 9,962.54 697.18
(3,500.00) (72,306.68) (36,745.20)
(39.50) (2,091.30) 1,435.63 (17,799.49) (38.76) 3,546.22
720.00 549.00 4,810.31 2,574.82
$ (3,456.73) $ 1,089.70 $ 7,885.48 $ (99,832.44) $ 18,239.04 $ 9,012.86
The Audit Comments are an integral part of this report
TOWN OF WAPPINGER
BALANCE SHEET
SEWER DISTRICTS
DECEMBER 31, 1983
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 - 1984 Budget
Unappropriated
TOTAL FUND BALANCE (Schedule 7)
TOTAL LIABILITIES AND FUND BALANCE
{Sedore
&rJ'St,llif){JJI
Certil""d Public Accountants
TOTAL
$ 308.793.64
156.403.75
(3,524.88)
$ 461,672.51
$8.950,193.01
(2.791,340.71)
$6.158,852.30
$6,620.524.81
$ 39,946.22
3,432.650.00
$3,472.596.22
$ 48.565.00
3,099,363.59
$3,147.928.59
$6,620.524.81
SCHEDULE 6
SEWER
MID POINT IMPROVEMENT
PARK FLEETWOOD ROCKINGHAM WILDWOOD AREA 111 WATCH HILL
$ 23,364.05 $ 13,322.23 $ (15,792.88) $ 90,468.45 $ 197,431.79 $
18,556.27 15,280.11 67,692.70 597.08 54,277.59
(3,524.88)
$ 41,920.32 $ 28,602.34 $ 48,374.94 $ 91,065.53 $ 251,709.38 $
$728,074.47 $151,271.35 $2,973,601. 06 $371,847.42 $4,725,398.71 $
(162,654.27) (54,835.81) (1,298,912.19) (83,314.84) (1,191,623.60)
$565,420.20 $ 96,435.54 $1,674,688.87 $288,532.58 $3,533,775.11
$607,340.52 $125,037.88 $1,723,063.81 $379,598.11 $3,785,484.49 $
$ 5,889.56 $ 91. 30 $ 421. 78 $ $ 33,543.58 $
17,100.00 64,000.00 292,000.00 3,059,550.00
$ 22,989.56 $ 64,091. 30 $ 421. 78 $292,000.00 $3,093,093.58 $
$ $ 17,437.00 $ 15,736.00 $ 15,392.00 $ $
584,350.96 43,509.58 1,706,906.03 72,206.11 692,390.91
$584,350.96 $ 60,946.58 $1,722,642.03 $ 87,598.11 $ 692,390/.91 $
$607,340.52 $125,037.88 $1,723,063.81 $379,598.11 $3,785,484.49 $
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, 1983
REVENUE
Special Assessments
Departmental Income
Use of Money and Property
Obligations Issued
State and Federal Aid
TOTAL REVENUES
EXPENDITURES
Home and Community Services
Transfer to other Funds
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
Capital Outlay paid from Appropriation
Obligations Issued
FUND BALANCE - January 1, 1983
FUND BALANCE - December 31, 1983
{Sedore
&O'Sttllil)flll
Certified PublIC Accountants
TOTAL
$ 310,912.00
366,671.22
30,277.26
440,000.00
86,993.80
$1,234,854.28
$ 774,156.93
143,650.00
167,259.97
$1,085,066.90
$ 149,787.38
223,754.83
$ (73,967.45)
143,650.00
318,838.74
(440,000.00)
3,199,407.30
$3,147,928.59
SCHEDULE 7
SEWER
MID POINT IMPROVEMENT
PARK FLEETWOOD ROCKINGHAM WILDWOOD AREA 111 WATCH HILL
$ 2,074.00 $ 7,300.00 $ $ 29,045.00 $ 272,493.00 $
50,695.15 32,528.78 102,562.05 339.25 180,545.99
1,730.41 5,658.58 589.72 10,106.15 12,192.40
440,000.00
7,942.78 4,992.48 46,155.84 7,413.03 20,489.67
$ 62,442.34 $ 50,479.84 $ 149,307.61 $ 46,903.43 $ 925 ,721. 06 $
$ 48,706.65 $ 50,332.70 $ 139,069.41 $ 66,167.75 $ 469,880.42 $
1,000.00 4,000.00 13,000.00 125,650.00
1,073.60 3,300.00 16,044.36 146,842.01
$ 50,780.25 $ 57,632.70 $ 139,069.41 $ 95,212.11 $ 742,372.43 $
$ 11,662.09 $ (7,152.86) $ 10,238.20 $(48,308.68) $ 183,348.63 $
18,201. 86 3,781. 78 74,340.03 9,296.19 118,134.97
$ (6,539.77) $(10,934.64) $ (64,101. 83) $ (57 ,604.87) $ 65,213.66 $
1,000.00' 4,000.00 13,000.00 125,650.00
318,838.74
(440,000.00)
589,890.73 67,881.22 1,786,743.86 132,202.98 622,688.51
$584,350.96 $ 60,946.58 $1,722,642.03 $ 87,598.11 $ 692,390.91 $
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, 1983
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
WORlCING 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
!Sedore
&; O'St,lIil'flll
Certified Public Accountants
TOTAL
$ (73,967.45)
143,650.00
$ 69,682.55
223,754.83
$ 293,437.38
143,650.00
$ 149,787.38
$ 317,325.27
50,345.02
(182,921.01)
(1,842.38)
(29,594.64)
(3,524.88)
$ 149,787.38
SCHEDULE 8
FLEETWOOD
ROCKINGHAM
WILDWOOD
,
SEWER
IMPROVEMENT
AREA 111
WATCH HILL
MID POINT
PARK
$ (6,539.77) $(10,934.64) $ (64,101.83) $ (57 ,604.87) $ 65,213.66 $
1,000.00 4,000.00 13,000.00 125,650.00
$ (5,539.77) $ (6,934.64) $ (64,101.83) $(44,604.87) $ 190,863.66 $
18,201. 86 3,781. 78 74,340.03 9,296.19 118,134.97
$ 12,662.09 $ (3,152.86) $ 10,238.20 $(35,308.68) $ 308,998.63 $
1,000.00 4,000.00 13,000.00 125,650.00
$ 11,662.09 $ (7,152.86) $ 10,238.20 $(48,308.68) $ 183,348.63 $
$ 24,035.96 $ 12,845.37 $ 33.25 $ 77,086.84 $ 203,323.85 $
2,088.70 1,513.07 32,220.61 (11,975.52) 26,498.16
(8,921. 01) (22,000.00) (20,000.00) (114,000.00) (18,000.00)
348.00 580.00 931. 00 (4,263.38) 562.00
(5,889.56) (91. 30) 578.22 4,843.38 (29,035.38)
(3,524.88
$ 11,662.09 $ (7,152.86) $ 10,238.20 $(48,308.68) $ 183,348.63 $
The Audit Comments are an integral part of this report
TOWN OF WAPPINGER
BALANCE SHEET
CAPITAL PROJECTS FUND
DECEMBER 31, 1983
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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, 1983
TOTAL REVENUE
TOTAL STORM SEWER
$ 47,792.89 $ 493.44
234,950.00
3,667.50
(143,618.40) (17,887.52)
$ 142,791.99 $(17,394.08)
$ 4,090.83 $
250,097.44
REVENUE
Use of Money and Property
Obligations Issued
State Aid
Transfer from (to) other Funds
EXPENDITURES
General Government Support
Transportation
Debt Service Interest
Public Safety
TOTAL EXPENDITURES
$ 254,188.27
$
EXCESS (Deficiency) OF
REVENUES OVER
EXPENDITURES
$(111,396.28)
$(17,394.08)
FUND BALANCE - January 1, 1983
616,597.22
17,394.87
FUND BALANCE - DECEMBER 31, 1983
$ 505,20~
J
.79
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