2011
[g1~CC~~~~[Q)
OCT 2 0 2010
TOWN OF WAPPINGER
~ 11 ~ . ,/"",TOWN CLERK
LnIE-Sc:.n FIRE DISTRICT
20jJBUJ)GET SUMMARY
Total Appropriations (from page 19)
Less:
Estimated Revenues (from page 20)
Estimated Appropriated Unreserved
Fund Balance
$
$ 378; 63/1 ·
/3 / 3~,
)
o
$ 3/P~1f17 ~
Amount to be Rillsed by Real Property Taxes
TAX APPORTIONMENT
(to be used when fire districtisin more than one town)
I
I ~.L\S.'iESSl~1L+EQ.uLlilYL\:L1illLl-E.I II I /
I I VALVA'nON I RATE. / VAI.UKnON I
ITOWN / (AV) I {ER) I (AV / ER) /
I I I I /
1fs~,'1l ~~'1'Jff I~ :'l'j~"Jrb9)~
W4lN2J"1(/Js/177) 7/~1O~_ I tJO"}7? l~/E}l
'''-, I I ~;,r (1)1
I I I I I
I TOTAl. 1 I I .ISr?),1
I I I bY J,;17 h) 77"1;'
T at:I!li1ILYaluatinn
PlTCL"fltl11,'C
(1) / (2)
."ppurtiuoni:[ax =
(3) X Real Prnp...rty
Tax to be RaiSl-U
%(3)
,~~at
)~9,
1) .
$ :3~5S 1/?7.
'*10
. ~':/ (5
,% (3)
n.;, (3)
1fXl"j,
Must a~... with Bu<w:t Summary .. Amount tn oc raiseu by Rl-al Propqty T:L"l"'>>
TOWN
APPORTIONED TA..~
$
t ;;5~ 811S'.
t . I ()~ 61'1.
$
TOTAL APPORTIONED .. $ 3tJ; 11,97.
rfs^-K,' II
tuQP!/~~1L5
, I
I certify. ',tha., t the estima. . tes. were ~proved by the fire ,. , '
Cornm,tsslon~ ,on, {!...vI- / ..,).. CJ / t.J, '.
, .. .. "':'.' .. ., (Date)" '.' ,.'., ht;e
tte District Secretary
NOTE: File with Town Budget Officer by November 20 (December20 in Westchester and
Monroe counties),
Actual Budget as Preliminary Adopted
Expenditures Modified Estimate Budget
- 20.t1- Cf 2019 20 -L I 201/
Salary - Treasurer $ ~ 5()O ( $ 7) too, $ iJ gOO. $ 7, ~a() t
Salary - Other 10) 900 t hJ 9 ()() ~ 2()tJ. "0 ;L()t!) I
Other Personal Services I) 660 . /) /) ao" IJ 0 DO. 0 tJ()() .
/\3410.1 TotalPersonalServices $ /~'1t;OI $ 15;LJ{)O, $/~IOOO, $/b/()()(},
A3410.2 Equipment 70) () It(" 7/) 336 5~ 330 ~~ 330,
j\3410.4 Contractual Expenditures ;2Jo) (,~. /9~ 'f~tJ~ ~/l~ Ie aCJ ~;lt;O) 100 .
000 d
o " Q 0
i6J tJO{).. tOj OD()" 7~J ~tJl). 7~ tJOO "
1)~tJ:J., ~ :l.oJ.,. ~ ~Od., ~~OC}.,
A9040.8 Workers' Compensation ;2~ t1tJ(J t :3~.ootJ.. 311 000(" 3'1 (JOt),
o (!) D ()
~ 6 DO" :2) 10 t)()" -1 aOt), ~ ooa ,
A1930A Judgments and Claims
A-9-0l0.8-State-Retirement-S)lstem
A 9025.8 Local pension Fund
1\9030.8 Social Security
1\9050.8 Unemployment Insurance
A 9060.8 Hospital, Medical and
Accident Insurance
:\9085.8 Supp. Benefit Payments to
Disabled Firefighters
:\9710.6 Redemption of Bonds
A97_.6 Redemption of Notes
A971O.7 Interest on Bonds
A97 _.7 Interest on Notes
A9901.9 Transfer to Other Funds
Totals
* Transfer to Budget Summary, page 18
APPROPRIATIONS
()
o
o
D
o
o
(j
o
o 0 0 d
I d) o~o" IIJ, (Jot), ~ /)t)() , , 6; ()tJ!J .
$ 'tIt) 7/,t J.j1;~'9'1j.. .J.1lf-J3J637~ 63~,
o
o
()
o
CJ
a
()
o
BUDGETING 19
ESTIMATED REVENUES
1\2262 Ere Protection and
Other Senrices to
Other Districts
. and Governments
1\2401 Interest and Earnings
1\2410 Rentals
1\2660 Sales of Assets
i\2701 Refunds of Expenclitures
A270S Gifts and Donations
lVliscellaheous (specify)
1\2770
A2770
1\3389 State Aid, Other Public
Safety (specify)
A4389 Federal Aid, Other PUblic
Safety (~pecify)
AS031 Interfund Transfers
Tows
* Transfer to Budget Sl1IIlIrultJ. page 18
Actual Budget as Preliminary Adopted
Revenues Modified Estimate Budget
.200'1 . 20~f) 20-11 . ~0-11
o
C).
o o. (5 ()
$ p) ()~~ $ l~a3~,. $ 13,;13~ $ 11 13S*
$ ()
~j7~~
&;~xO .
......{])
o
a
o
o
D
$ 0
~ '95.
q) t'3 7;
o
(7
o
o
$ 0 $ 0
;).) '13R, ~ '-13 g,
/0) 6 q7. 16) 697,
o .....0
o ~
o r.)
o 0
'0
o
()
o
; .
20 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
, ' .
FIRE DISTRICTS
WORKSHEET A
COMPUTATION OF STATUTORY SPENDING LIMITATION
Divide the assessed valuation of the real property subject to taxation by thdire distria as shown
on each assessment roll for the district completed in the second calendar yearpnor to that in which
the e},.-penditures are to be made, by the town eqwlization rate established for each roll by the State
Office of Real Property Services.
(Examp1,e: For budget prepared in year 2 (current year) and tues to be raised and expended in year
3 (next year), use assessment roll completed in year 1 (last year) divided by the town equalization
rate estabusnecnor ffiis'assessment rorr:-Note: ~difterent equalizatIon rate 1S esta5Iisned tor each
year's assessment roll.)
Town
Total Full Valuations
Less First Million of Full Valuation
Excess Over First Million of Full Valuation
Multi 1y Excess by One Mill
enmtures Permitted on Full Valuation Above $1,000,000 $
Add Expenditures Permitted on Full Valuation Bdow First
U ,000,000
Statutory S endin Limitation for 20 $
Add Exclusions from StatUtory Spending Limitation (fown Lav.r,
Section 176(18) (from Worksheet B)
Add Spending Authorized by Voters in Excess of Statutory
Spending Limitation (Town Law, Section 179) (proposition
Adopted on )
Sum of Statutory Spending Limitation, Exclusions and Excess Spending J
Authorized by Voters
Less Bud et A ro .ciations
Statutory Spending'Limitation Margin $
BUDGETING 21
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING UMITATION
1) Payments under contracts made pursuant to subdivisions 12 and 22
of Section 176 of the Town Law:
Subdivision 12 - A contract for a supply of Vv-ater and for Furnishing, ()
erecting, maintaining, caring for and replacing fire hydrants.
$
Subdivision 22 - i\ contract for furnishing fire protection within the
fire district, including emergency services and general ambulance C)
Serv1ces. -
. -2}---- --Payments"undera-Iease-to-provide-a-supplyof-water for-fire fighting - .-. ..
purposes made pursuant to Subdivision 12-a of Section 176 of the C)
Town Law.
3) Principal and interest on bonds, bond anticipation notes, capital notes 0
and certain budget notes, and interest on certain tax anticipation
notes.
4) Compensation of paid fire district officers, fire department officers,
firefighters and other paid personnel of the fire department, including I bJ t1(j() ,
fringe benefits: .
5) District's contribution to the New York State and Local Employees'
Retirement System and the New York State and Local Police and Fire Q
Retirement System.
6) Payments made when participating in a county self-insurance plan 0
under the Workers' Compensation Law.
7) Insurance premiums and any payments required as a self.insurer,
pursuant to Volunteer Firefighters' Benefit Law and Workers' Jli'6~O .
Compensation Law, less the amount of certain recoveries of benefits
and compensation.
8) Payment required annually to fund service awards to volunteer
firefighters made pursuant to Article ll-A of the General Municipal 7~ tJOtJ .
Law; J
9) Cost of blanket accident insurance to insure volunteer firefighters
. against injury or death resulting from bodily injuries suffered in the 4 ~oo ~
performance of their duties.
10) Certain payments for the care and treatment of paid firefighters for 0
disabilities incurred in performance of duty.
11) District's contributions for Social Security. 1..J..tJ ~ ,
Subtotal to carry forward (to next page) $ 1,2(J .:1.- (J .;t .
"
22 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
.
-------
. , I .
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING LIMITATION (coned)
Subtotal carried forward: (from previous page) $ /2 tfJ ~Oa.
12) Payment of principal and interest on tax anticipation notes for ./
new fire districts. 0
13) Payment of compromised claims and judgments under Subdivisions 0
. 28 and 30 of ~17 6 of the Town Law:
14) Cost of insurance secured to indemnify the fire district against
liability arising out of ownership, use and operation of a motor ;2tJ} 000,
vehicle owned by the fire district.
1-sy- l:'ayment ot monetary awards to l11clIvld.u:aIs pursuannoSUoclNIsion 0
31 of ~176 of the Town Law.
16) Cost of fuci for the fire district's emergency vehicles, including fuci 10) 6(!)~ .
tax carryovers.
17) Cost of annual independent audits required by Section 181-A of the :<, 500 ..
Town Law for fire districts with revenues of $200,000 or more.
18) Appropriations to, or expenditures from, most reserve funds ()
established pursuant to the General Municipal Law:
19) District's contribution to the State's Unemployment insurance fund ()
for paid officers and employees.
20) Amounts received from fire protection, emergency reserve and ()
general ambulance contracts.
21) Use of gift proceeds. 0
22} Use of insurance proceeds received for the loss, theft, damage or
destruction of real or personal property - when applied to repair or 0
replace such property.
29) Use of premmms from the sale of district obliga tions, the
unexpended portion of the proceeds of fire district obligations, and 0
the interest and gains realized on the investment of the proceeds of
district obligations.
Total Exclusions from Statutory SpendlnR Limitation (to Worksheet A) $ I <.2 I ():J. .
"
BUDGETING 23
FIRE DISTRICTS
WORKSHEET C
OTHER EXCLUSIONS FROM STATUTORY SPENDING UMlTATION .
BORROWING AND RESERVE FUNDS .
1)
Use of the proceeds of bonds, bond anticipation notes, capital
notes or certain budget notes. $
Expenditures from most reserve funds established pursuant to the
General Municipal La~ $
Use of premiums from the sale of obligations, the unexpencJed
portion of the pr?ceeds of fire district obligations, and the
income and capital gains from the investment of the proceeds of
ob~tion~ $
.()
6
o
':NOTE: - Th~ it~ sho~-abo~~';Uso -repr~sent acl~sion~'-fr;~ th;~t~h;t~ry.~~cling'fucit;ti.;;~.
However, the amoun ts associated with these items may not be availabe at budget preparation
time. Therefore, this worksheet should be used during the fiscal year and at years end to
help determine if your district has suyed within legal reguirements.
2)
3)
24 ACCOUN17NG AND REPORTING MANUAL FOR FIRE DISTRICTS