1999
"AU Numbers In This Report
MYtl be Rounded to the Nearest
Dollar
~ 2f Accountinq (Check One)
X Single Entry Cash
Double Entry Modified Accrual
ANN U A L R E P 0 R T
OF THE
FIR E D 1ST R I C T T REA SUR E R
NAME OF DISTRICT
YEAR ENDED DECEMBER 31, 19 99
Chelsea
IN THE
Please check here if the
treasurer's name, address
and/or telephone number is
different from last year.
TO\lN OR TO\lNS OF
Fishkill & Wappinger
COUNTY OF
Dutchess
THE DISTRICT IS GOVERNED BY:
(Check One)
Separate Board of
Fire Commissioners
x
or Town Board
AUTHOR I ZATI ON
Article 3, Section 30, of the General Municipal Law
"1. ***every***fire***district***shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the
***treasurer of each fire***district***."
***
"5. All reports shall be certified by tha officer making the same and shall be filed with the comptroller within sixty days after the close of
the fiscal year of such***district***."
PLEASE MAIL REPORT TO:
State of New York
Office of the State comptroller
Division of Municipal Affairs
Bureau of Municipal Research and Statistics
Governor Alfred E. Smith State Office Building
Albany, New York 12236
riECEIVEL
JAN 1 n 2000
FlAIN,~-: SNOWDEN
. ..,. ,... J t:""t'"1i
Revised 199B
GENERAL FUND - BALANCE SHEET - AS OF
EDPCODE
ASSETS
Cash
Cash
Time Deposits
Petty Cash
Total Cash
Investments
Investment in Securities
Investment in Repurchase Agreements
Total Investment
Accounts Receivables
A200
A20l
AnO
A450
A45l
A380
Due from other Flnds A39l
State and Federal Receivables
state end Federal, Other A4l0
Total State and Federal Receivables
Due from other Governments A440
Inventory
Restricted Assets
Cash, Special Reserves
Cash in Time Deposits, Special Reserves
Investment in Securities,
Special Reserves
Investment in Repurchase Agreements,
Special Reserves
Total Restricted Assets
TOTAL ASSETS
A445
A230
A23l
A452
A453
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
LIABILITIES AND FUND EQUITY
Accounts Payable
Accrued Liabilities
Accrued Liabilities
Due to E""loyees' Retirement System
Total Accured Liabilities
Notes Payable
Tax Anticipation
Revenue Anticipation
Budget
Total Notes Payable
Due to Other Funds
Overpayments
Due to Other Governments
Deferred Revenues
Total Liabilities
FUND EQUITY
Flnd Balance - Reservec
Encunbrances
Inventory
Repairs
Debt
Total Reserved
Flnd Balance - lklreserved
Appropriated-Ensuing Year's Budget
Unappropriated
Total Unreserved
Flnd Equi ty
TOTAL LIABILITIES AND FUND EQUITY
1
(FOR DOUBLE
EDPCODE
A60D
A60l
A637
A620
A621
A622
A630
A690
A63l
A69l
A821
A845
A882
A884
A9l0
A911
ENTRY UNITS ONLY)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
G ENE R A L FUN D
RECEIPTS/REVENUES EDPCODE PAYMENTS/EXPENDITURES EDPCODE
Real Property Taxes AIOOI $ 221,454 Judgments and Claims AI930.4
Charges for Fire Protection A2262 Personal Services A3410.l
Interest and Earnings A2401 2,~08 Fire Protection Equip/CapOutlay A34IO.2
Rentals A24IO 6, 36 Fire Protection Contractual A3410.4
Sale of Equipment A2665 State Retirement System A9010.8
Insurance Recoveries A2680 Police and Fire Retire System A9015.8
Refund of Expenditures A2701 Local Pension Funds A9025.8
Gifts and Donations A2705 Social Security A9030.8
Other Unclassified Revenue Workers Compensation Insurance A9040.8
A2nO Life Insurance A9045.8
Federal Aid for Civil Defense A4305 Disability Insurance A9055.8
Transfers A5031 Hospital/Medical Insurance A9060.8
(2)Budget Notes. Issued A5750 (3) Redemption of Notes A97 .6
(2)Tax Anticipation Notes Issued A5760 Interest on Notes A97 .7
(2)Revenue Anticipation Notes Redemption of Bonds A9710.6
Issued A5 no Interest on Bonds A9710.7
PASI\1Y (Li8U Taxes) Al081 180 Transfer to Other Funds A9901. 9
Other (Specify) A
TOTAL RECEIPTS/REVENUES $ 230,578 TOTAL PAYMENTS/EXPENDITURES
Fund/Cash (1) Balance at Fund/Cash (1) Balance at
Beginning of Year A8021 56,390 End of Year *A8029
**TOTAL $ 286,968 **TOTAL
Notes:
$
4,852
16,200
7,900
-2) L~2 2
64,938
1,239
17,114
833
56,390
$ 223,088
63,880
$ 286,968
(1) Cash balance for single entry units should include cash in checking accounts, time deposits, investments and petty
cash.
(2) Single Entry Units Only.
(3) Only Bond Anticipation Notes and Capital Notes for double entry units.
*For Double Entry Units A8029 must equal Fund Equity on Page 1.
**These must be equal.
2
CAPITAL PROJECTS FUND - BALANCE SHEET - AS OF
ASSETS
Cash
Cash
Time Depos its
Total Cash
Investments
Investment in Securities
Investment in Repurchase Agreements
Total Investments
Due from Other Funds
Deposits with other GoveNnments
state and Federal, Receivables
Restricted Assets
Cash. Special Reserves
Cash in Time Deposits, Special Reserve
Investment in Securities,
~i.l Reserves
Investment in Repurchase Agreements,
~ial Reserves
Total Restricted Assets
TOTAL ASSETS
EDPCODE
H200
H201
H450 $
H451
$
H391 $
H395 $
H410 $
H230 $
H231
H452
H453
$
$
$
$
LIABILITIES AND FUND EQUITY
Accounts Payable
Accrued Liabilities
Accrued Liabilities
Total Accrued Liabilities
Notes Payable
Revenue Anticipation
Bond Anticipation
Total Notes Payable
Retained Percentages, Contracts
Payable
Due to other Funds
Due to Other Governments
other Liabilities
Deferred Revenue~
Total Liabilities
FUND EQUITY
Fund Balance - Reserved
Encunbrances
Capital Reserve
Total Reserved
Fund Balance - lklreserved
Unappropriated
Total lklreserved
Fund Equity
TOTAL LIABILITIES AND FUND EQUITY
3
(FOR DOUBLE ENTRY UNITS ONLY)
EDPCODE
H600
H601
H
H621
H626
H605
H630
H631
H
H691
H821
H878
H911
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CAP I TAL FUN D
RECEIPTS/REVENUES EDPCODE
Interest and Earnings H2401 $
Premo and Accrued Int. on Bonds H2710
Other (Specify)
H2770
Transfer From General Fund H5031
Bonds H5710
(l)Bond Anticipation Notes H5730
Capital Notes H5740
TOTAL RECEIPTS/REVENUES $
Fund/Cash Balance at Beginning
of Year H8021
**TOTAL $
(1) Single Entry Units Only
PAYMENTS/EXPENDITURES
Fire Protection
Redemption of BAN's
Transfer to Other Fund
Other (Specify)
TOTAL PAYMENTS/EXPENDITURES
Fund/Cash Balance at End
of Year
**TOTAL
*For Double Entry Units H8029 must equal Fund Equity on Page 3.
**These must be equal.
4
EDPCODE
H341O.2
H9730.6
H9901. 9
H
*H8029
"
$
$
$
$
RES E R V E FUN Dl S) If OR SINGLE ENTRY UNITS ONLY,
DOlmLE ENTRY UNITS rusT INCLUDE
EACH RESERVE IN APPROPRIATE fUND)
Do Not Key
Equipmen~ Building
Type I Purpose) Type I Purpose) Type I Purpose)
RECEIPTS EDPCODE Total of Reserve of Reserve of Reserve
Interest end Eemings R24Dl $ 560 $ 425 $ 135 $
Sal. of b..ts R2660
Othe,. I Specify) R2770
Transfers RS031 56,390 30,000 26,390
TOTAL RECEIPTS . S6,950 . 30,425 . 26,525 .
881ance Beginning of Y_r R8021 39,264 29,960 9,304
"TOTAL RECEIPTS AND BALANCE . 96.214 . 60,385 $ 35,829 .
PAYMENTS
Fi.... Protection R3410.2 . . . $
Transfers to Other fwds R9901.9
Othe,. I Specify)
R
TOTAL PAvtENTS . 0 . 0 $ 0 $
881.11nce et End of Y_r R8029 96,214 60,385 35,829
"TOTAL PAvtENTS AND BALANCE . 96,214 . 60,385 . 35,829 $
tHflhes. -.1St be ~l.
5
ASSETS EDPCODE AGENCY FUND LIABILITIES EDPCODE
Cash *Service Awards TAU .11.'355
Cash TA200 . Def.rred cClIIIp8IlSation TAl7
Ti_ Depos its TA20l . st.t. R.ti~t TAl8
Total Cash . Disability Insurance TAU
Gf"Ol4) InsuMHlC8 TA20
Invest:-1b New York st.t. IncoMe Tax TA2l
Invest-lt in Securi ties TA450 . Federal IncoMe T.x TA22
Invest-lt in Repurchase Ag~ts TA45l IncoMe Executions TAU
Securities and Mortgages TA455 : Associ.tion and lklian Dues TA24
Accrued Interest on Securities TA455 U.S. Savings Bonds TA25
Acquired Social Securi ty Tax TA26
Cash and Securities with Deferred Guaranty and Bid Deposits TA30
Compo Plan Provider TA460 Foreign Fire Insuf"WlClt TASO
Other Agency FWlds I Speci fy J
.Service Award Progralll Assets TA461 11..355 n~,~
.. .u,
AGENCY f.lH)S . BALANCE SHEET. AS OF December)l. 1999
TOTAL ASSETS
. 11.'355
TOTAL AGENCY LIABILITIES
. 11.355
.Progralll achinistrator retai~ by district. Nwn prog,... is .a.inistrated by the district the TE fWld ahould be used. See Service Awards
ACCOlnting ProgMa/ll pr-oc:eciJres dated s.pt-m.r 6. 1990.
6
GENERAL FIXED ASSETS AtCOlIflS . BALANCE SHEET . AS OF
..
7
GENERAL LON;-TERtI DBLIs;;ATIONS . BALANCE SHEET . AS OF
ASSETS
AMoI..nt AV8il.bl. in Debt Service F~
EDPCODE
H120
AMoI..nts to be provided for Lang-T.rtI
Obligations HI25
TOTAL AtO.tlT AVAILABLE AND TO BE PROVIDED
.
.
LIABILITIES EDPCODE
T.... 80nds Payabla "'23 .
Bond Anticipetian Not.. "'2'
Capitel Not.. Payable "'27
Bands Payable H'28
Due to Eliployee. I Ratire.ant Sy.tem "'37
InstallMent Purcha.. Debt H'85
JI...Ig Ilts wxt Chi.. Payable H68'
COIIp8nSated Ab._as "'87
Other Lang-T.rtI Debt H689 .
TOTAL LIABILITIES
.
8
Do Not Key
RECONCILIATION
This must be COlI'pleted.
Balances by Ftnd at End of Year: tInclude cash in checking accoo..nts, time deposits, investments and petty cash)
General Ftnd ......................................................................... .... .A..... $ 63,880
Capital Ftnd
Reserve Ftnd
............................................................................................................................................ ..
................................................................................................................................................ ..
Trust end. Agency FU'lds . . . . . . . . . . .. . . . . . .. .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
other Fl.rlds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total - All FU'lds
.... 1>..................................................................................................................
Bank Balances at End of Year:
Name and location of Bank
Bank Balance
Outstanding Checks
Bank of New York, Beacon, NY $ 60,385
o
$
Premier Nat;l, Fishkill, ~~
99,709
o
$160,094
o
$
TOTALS
Cash on Hand (Date Deposited)
.... .......................................................................................................
Petty Cash
.................................................................................................................................................... ..
FWlCI
INVESTMENTS HELD AT DECEt'8ER 31, 199..9-
Description of Investment
.... .H.....
.....R.....
.....T.....
$
$ 96,214
$ 0
$ 0
$160,094
*
Net Bank Balance
$ 60, 385
99,709
$160,094
$
$
Purchase Price
$ 0
TOTAL INVESTMENTS.................................................................................... $ 0
Total Bank Balances, Cash on Hand, Petty Cash and Investments
*These tot.ls must agree
9
$160,094
*
DETAILED STATEMENT OF INDEBTEDNESS
Tax Anticipation Notes 2P186l XXXX XXX $ $ $ S
Revenue Anticipation Notes 2P1862 XXXX XXX
Bud,get Notes 2P1863 XXXX XXX
Capital Notes 2P1875 XXXX XXX
Bond Anticipation Notes 2P1876 XXXX XXX
TOTAL NOTES XXXX XXX $ $ $ $
TOTAL NOTES OUTSTANDING AS OF DECEMBER 31 $
TOTAL BONDS AND NOTES
XXX
I $
I XXXX
$
$
I $
10
TOWN
EDP
Code
Assessed Valuation
of Fire District
Within Town
Tax Rate
per $1,000
of Assessed Valuation
1. 34-
1. 70
of Real Property Taxes as shown at top of page 1
COMPUTATION OF FULL VALUATION OF TAXABLE REAL PROPERTY
'TOWN
Total Assessed
Valuation
Total Full Valuation
EDP
Code
9ZFE
Assessed Valuation
of Fire District
Within Town
Equalization
Rate
Amount of Tax
(Assessed Valuation
Multiplied by Tax Rate)
*
90.
71.27
Full Valuation
(Assessed Valuation
Divided by
Equalization Rate)
$182,827,111
$ 150,08),907
EXAMPLE OF CALCULATION OF FULL VALUATION:
Town A
Town B
Town C
Assessed Valuation
Full Valuation
$10,000
5,000
20,000
$35,000
25%
40%
100%
11
=
$40,000
12,500
20,000
=
=
$72,500
. .
CERTIFICATE OF FIRE DISTRICT TREASURER
It John G. Todd certify that I am the Treasurer of the Chelsea
(Please Print or Type Name)
Fire District and that the following report is a true and correct statement of the financial transactions
of such Fire District for the year ended December 31, 1999
Signature
-8:!: 11-
P .. Box 128,
:L.J~
Address
Chelsea, NY
12512
Dated
January 14
tX:I9C 200.0
Telephone (914) 831-6244
Area
Code
. CHAIRMAN OF THE BOARD
Name
Julio Carreras
Address P.O. Box 143, Chelsea, NY 12512
Telephone (914) 831-3202
Area
Code
STATE OF NEW YORK
OFFICE OF THE STATE COMPTROLLER
12