2009
RECE\VED
OCT 3 1 2008
TOWN CLERK
Cfia5r=;/J FIRE DISTRICT
200'1 BUDGET SUMMARY
Total Appropriations (from page 19)
Less:
$ if 1I)7~~ p
$ I ~l () S:;J. tI
f
0
$ Jf()~ 7/L-{ ~
Estimated Revenues (from page 20)
Estimated Appropriated Unreserved
Fund Balance
Amount to be Raised by Real Property Taxes
TAX APPORTIONMENT
(to be used when fire district is in more than one town)
I
I I ASSI.:SSI-:D I EQUi\J.l\'.\T10N I FULl. I Total Full Valuation l\ppnrtioneJ Tax =
I I \,,\LUr\T10N I Rr\TE I \',\LU:\T1ON I Pt:rccntagc (.>) X Real I'mpert)'
I TOWN I (,\\') I (I,R) I (;\ \' / ":R) I (1) / (2) Tax to be RaiseJ
I I I I I
\Hshr.iIII1{13/15{)7~ lOt) "nrt71;J/~x@.1 II "n (.)) S ~ ~~ ()f! ~
- I
/(!!f~-: 11~ SJb)3.2i. 100"" r~i)b,3~J ;<1 "" (1) 5 1/7) ~57,
I I I "" 1./ . (1) I
I I I I I "" (1) s
I TOTAL I I ~7~2f~~~gJ s !ftJ!5 ) 7/L{ .
I I I 11 Ill" "
Must a"'fee with BuJget Summary" r\mount to be miseJ by Real Property Taxes"
TOWN
APPORTIONED T~,,(
$
$ :2-~g) O~1 "
$ / /7) 6;{1.
$
TOTAL APPORTIONED $ q 6 ~ 7/ l(,
F;~AK t' / I
LD"l/!'f/lj"fLS
I certify that the estimates were approved by the fire
Commissioners on ~ ;L (/ ;J tJtJ J'" .
(Date)
NOTE: File with Town Budget Officer by November 20 (December 20 in Westchester and
Monroe counties).
________.__~____.__.__. . ____ ....__._ _ _ ~...,____.___ ____~___.____.._..____________u__~___._._..______._____._-- - - --.--- ----.-.-~.---
APPROPRIATIONS
Actual Budget as Preliminary Adopted
Expenditures Modified Estimate Budget
20111 20M 20D:1 20Ltt
$ ~) qoD " $ () tOD. $ 7}60/) e $ 7; SOt) ~
(p I '3 DO p to I q O~ f & i 960. b, 90cj "
o I,' 0(1), I) O{)IJ, IJ 600 I
$ J 1 ;;)00. $ I~ 'lOt). $ /~ '10(), $ If( lit)O ~
t;~O(()t <?~()()Ol '7/J) {)/'i, 70J(Jlt{,
Ji{;<j;}U}P 1~2top ?/())~5tJf .:2-'6) 65"rJf
D () 0 0
CJ () 0 0
X 0 a~ I 2 OJ ()()O, -g 0 000 ~
1,07(, I, J 0;). # I, 10;( ,
/ / /'
:2 X; ()o(), ;;2.~ ~6(). :2J] aoo il
() CJ CJ
Salary - Treasurer
Sabry - Other
Other Personal Services
.'\3410.1 Total Personal Services
A3410.2 Equipment
/\3410.4 Contractual Expenditures
A1930A Judgments and Claims
.'\9010.8 State Retirement System
A9025.8 Local Pension Fund
1\9030.8 Social Security
A9040.8 \\i'orkers' Compensation
A9050.8 Unemployment Insurance
A 9060.8 lIospital,Medical and
";\ccident Insurance
7 OJ (JOt).
/) () /0 .
:2 fJ. 600 ,
I
o
~ )Of) .
;;<, fR 00 .
I
::<, 6 t){) I
~
;<, hOO~
I
A9085.8 Supp. Benefit Payments to CJ 0
Disabled Firefighters {) ()
:\97\ 0.6 Redemption of Bonds 6 () () 0
;\97 - .6 Redemption of Notes () () 0 CJ
1\97\0.7 Interest on Bonds 0 0 (') ()
/\97 - .7 Interest on Notes 0 0 (';) 0
A9901.9 Transfer to Other Funds d--~ h6~ t ~ ()tJO ~ 16. boD ~ (tJ. t) Ot) (
I ,
Totals $3;2. ~t7()" l{ o~ 3:X1 Lf/~ 7th, If)~ 1 r;(,!
* 'fransfer to Budget Summary, page 18
BUDGETING 19
~--===---==-,=,"-=="""~..........~~-~---_._----~ --.-----.-----
ESTIMATED REVENUES
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 the fire district as shown
on each assessment roll for the district completed in the second calendar year prior to that in which
the expenditures are to be made, by the tm.vn equalization rate established for each roll by the State
Office of Real Property Services.
(Example: For budget prepared in year 2 (current year) and taxes to be raised and expended in year
3 (next year), use assessment roll completed in year 1 Qast year) divided by the town equalization
rate established for this assessment rolL Note: A different equalization rate is est:1blished for each
year's assessment roll.)
Town
Assessed
Equalization Rates
(ER)
s
Total Full Valuations
Less First I\1illion of Full Valuation
Excess Over First :tv1illion of Full Valuation
Multiply Excess by One 1'v1ill
Expenditures Permitted on Full Valuation Above $1,000,000
Add Expenditures Permitted on Full Valuation Below First
$1,000,000
Statutory Spendin Limitation for 20_
Add Exclusions from Statutory Spending Limitation (Town La\v,
Section 176(18) (from Worksheet B)
Add Spending Authorized by Voters in Excess of Statutory
Spending Limitation m.vn Law, Section 179) (proposition
Sum of Statutory Spending Limitation, Exclusions and Excess Spending $
Authorized by Voters
Less Budget Appropriations
Statutory Spending Limitation Margin $
Full Valuations
$
$
71 ;lg).
2,000
$
671 ;2SJ;{
I ~l{ 'it};).
BUDGETING 21
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING LIMITATION
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 water and for furnishing,
erecting, maintaining, caring for and replacing fire hydrants. 0
i $
Subdivision 22 - A contract for furnishing fire protection within the
fire district, including emergency services and general ambulance 0
Sel-v1Ces.
2) Payments under a lease to provide a supply of water for fire fighting
purposes made pursuant to Subdivision 12-a of Section 176 of the 0
Town Law.
3) Principal and interest on bonds, bond anticipation notes, capital notes
and certain budget notes, and interest on certain tax anticipation 0
notes.
4) Compensation of paid fire district officers, fire department officers, /~ J( ()()
firefighters and other paid personnel of the fire department, including
fringe benefits. t
5) District's contribution to the New York State and Local Employees'
Retirement System and the New York State and Local Police and Fire 0
Retirement System.
6) Payments made when participating in a county self-insurance plan 0
under the \Vorkers' Compensation Law.
7) Insurance premiums and any payments required as a self-insurer,
pursuant to Volunteer Firefighters' Benefit Law and \X'orkers' :;L~ () ()() (-
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 .LA...rticle 11-A of the General Municipal g~ (}CJtJ,
Law.
9) Cost of blanket accident insurance to insure volunteer firefighters .
against injury or death resulting from bodily injuries suffered in the ;2 fa () () f
performance of their duties. )
10) Certain payments for the care and treatment of paid firefighters for ()
disabilities incurred in performance of duty.
11) District's contributions for Social Security. I. /()-;)...
Subtotal to carry forward (to next page) $ /:L I, I () ;}.. 4
J
22 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
FIRE DISTRICTS
WORKSHEET B
EXCLUSIONS FROM STATUTORY SPENDING LIMITATION (cont'd)
Subtotal carried forward: (from previous page) $ / ~I I (J 'J...
12) Payment of principal and interest on tax anticipation notes for J
new fire districts. ()
13) Payment of compromised claims and judgments under Subdivisions C)
28 and 30 of ~176 of the Town Law
14) Cost of insurance secured to indemnify the fire district against }~ (JOt) t
liability arising out of m.vnership, use and operation of a motor
vehicle owned by the fire district.
15) Payment of monetary awards to individuals pursuant to Subdivision 0
31 of ~176 of the Town Law.
16) Cost of fuel for the fire district's emergency vehicles, including fuel /O} OOD
tax carryovers. .
17) Cost of annual independent audits required by Section 181-A of the ::<, :3 00 ,
Town Law for fire districts with revenues of $200,000 or more.
18) Appropria tions to, or expenditures from, most reserve funds CJ
established pursuant to the General Municipal Law.
19) District's contribution to the State's unemployment insurance fund 0
for paid officers and employees.
20) Amounts received from fire protection, emergency reserve and ()
general ambulance contracts.
21) Use of gift proceeds. l')
22) Use of insurance proceeds received for the loss, theft, damage or
destruction of real or personal property - when applied to repair or D
replace such property.
~'1\ TT~~ C c_~~ .\...~ ~nl~ ~c ..I; , ,. ~h"
, I , ~ r -. -0. "CC.,
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 Spending Limitation (to Worksheet A) $ fin tf if 0 "J...
)
BUDGETING 23
----~-- --_...--------~~----------------~ ----------
FIRE DISTRICTS
WORKSHEET C
OTHER EXCLUSIONS FROM STATUTORY SPENDING LIMITATION
BORROWING AND RESERVE FUNDS
1) Use of the proceeds of bonds, bond anticipation notes, capital 0
notes or certain budget notes. $
2) Expenditures from most reserve funds established pursuant to the ()
General Municipal Law: $
3) Use of premiums from the sale of obligations, the unexpended
portion of the proceeds of fire district obligations, and the 0
income and capital gains from the investment of the proceeds of
obligations. $
NOTE: The items shown above also represent exclusions from the statutory spending limitation.
However, the amounts associated with these items may not be availabe at budget preparation
time. Therefore, this worksheet should be used during the fiscal year and at year's end to
help determine if your district has stayed within legal requirements.
24 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS