1997
All. Numbers In This Report
!Yl1 be Rounded to the Nearest
Dollar
-L
t!l1hs!st 2f. Accountinq (Check One)
Single Entry Cash
Double Entry Modified Accrual
ANNUAL REPORT
/ ,)
", ~\~~..
.~V ~
~ ~... ,'" ,~
~ #,0 ~~
~y.~ C\;
~~O'
OF THE
FIR E D 1ST R I C T T REA SUR E R
YEAR ENDED DECEMBER 31, 19 97
NAME OF DISTRICT
Chelsea Fire District
IN THE
Please check here if the
treasurer's name, address
and/or telephone number is
different from last year.
TOWN OR TOUNS OF
Fishkill & Wappinger
Dutchess
COUNTY OF
THE DISTRICT IS GOVERNED BY:
(Check One)
Separate Board of
Fire Commissioners
x
or Town Board
AUTHORIZATION
Article 3, Section 30, of the General Municipal Law
"1. ***every***fire***district***shall annually malee a report of its financial condition to the Comptroller. Such report shall be made by the
***treasurer of each fire***district***.1I
***
115. All reports shall be certified by the officer making the same and shall be filed with the Comptroller within sixty days after the close of
the fiscal year of such***district***.1I
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
Revised 1996
GENERAL F\NJ - BALANCE SHEET - AS OF
EDPCODE
ASSETS
Cash
Cash
Ti_ Deposits
Petty Cash
Total Cash
,
Invesu.nt.. - ..
Inves~* in Securities
Inv~t--.t 'in Repurd'lllse Ag~ts
Total Invest-1t
Accounts'R~ivables
Due from Other FU1ds
A200
A201
A2l0
ActSO
ActSI
A380
A391
State and Federal Receivables
State and Federal, Other ActiO
Total State and Federal Receivables
Due fNJlll Other' Gove~ts AltltO
,
Inventory
Restricted Assets
Cash, SpeCial Reserves
Cash i!, Ti_ Deposits. Special Reserves
Invest.ent in Securities,
Special Reserves
Inves tnlent in Repurd'lllse Agreelll8nts,
Special Reserves
Total Restricted Assets
TOTAL ASSETS
A44S
A230
A231
ActS2
ActS3
(FOR DOUBLE ENTRY UNITS ONLY)
EDPCODE
A600 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
lIABILITIES AND FUND EQUITY
Accounts Payable
Accrued liabilities
Accrued liabilities
Due to Elllployees' Reti~t Syst8111
Tota~ Accured liabilities
Not~ ~ay..ble
Tax Anticipation
RevenJe Anticipation
Budget.
Total Notes Payable
Due to Other FU1ds
OverpaYllB'lts
Due to Other Gov.~ts
Deferred RevenJes
,Total Liabilities
F\NJ EQUI,TY '
FU1d Balance - Reserved
E~rances
Inventory
Repairs
I
Debt
Total Reserved
FU1d Balance - lkIreserved
Appropriated-Ensuing Year's Budget
lkIappropri.ted
Total lkIreserved
FU1d Equi ty
TOTAL LIABILITIES AND FUND EQUITY
1
A601
A637
A821
A845
A882
A884
A910
A911
$
$
$
$
$
$
$
$
$
RECEIPTS/REVENUES
Real Property Taxes
Charges for Fire Protection
Interest and Earnings
Rentals
Sale of Equipment
Insurance Recoveries
Refund of Expenditures
Gifts and Donations
Other Unclassified Revenue
Insurance Rebate
Federal Aid for Civil Defense
Transfers
(2)Budget Notes Issued
(2)Tax Anticipation Notes Issued
(2)Revenue Anticipation Notes
Issued
PASNY Lieu of Taxes
TOTAL RECEIPTS/REVENUES
Fund/Cash (1) Balance at
Beginning of Year
**TOTAL
Notes:
EDPCODE
AIOOl
A2262
A240l
A2410
A2665
A2680
A2701
A2705
A2770
A4305
A5031
A5750
A5760
A5 77 0
.A1081
GENERAL FUND
$ 216,736
--_.'
2 :2'8-6
6.616
5,140
153
92
$ 231,643._
A802l 38,508
$ 269,551
PAYMENTS/EXPENDITURES
EDPCODE
Judgments and Claims Al930.4
Personal Services A3410.1
Fire Protection Equip/CapOutlay A3410.2
Fire Protection Contractual A34l0.4
State Retirement System A9010.8
Police and Fire Retire System A9015.8
Local Pension Funds A9025.8
Social Security A9030.8
Workers Compensation Insurance A9040.8
Life Insurance A9045.8
Disability Insurance A9055.8
Hospital/Medical Insurance A9060.8
(3) Redemption of Notes A97.6
Interest on Notes A97 .7
Redemption of Bonds A97l0.6
Interest on Bonds A9710.7
Transfer to Other Funds A990l.9
Other (Specify) A
TOTAL PAYMENTS/EXPENDITURES
$ 4,852
15,000
25,243
50,8 1
65,944
1,1 8
18,292
833
38,508
$220,701
Fund/Cash (1) Balance at
End of Year
*A8029 48,850
$ ~69 ,551
**TOTAL
(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.
**These must be equal.
*For Double Entry Units A8029 must equal Fund Equity on Page 1.
2
CAPITAL PROJECTS FUND - BAlANCE SHEET - AS OF
ASSETS
Cash
Cash
Ti_ Deposits
Totel Cash
Invest-lts
Invest.ent in Securities
Investment in Repurchase Agreements
Total Investments
Due from Other Fl..nds
Deposits with other Governments
state and Federal, Receivables
Restricted Assets
Cash, Special Reserves
Cash in Ti_ Depo~Hs, Special Reserve
Inve.tMent in Securities,
Special Reserves
Inv_t.ent in Repurchase Ag,--,ts,
Special Reserves
Tot.l Restricted Assets
TOTAL ASSETS
EDPCODE
H200 $
H201
H450 $
H451
$
H391 $
H395 $
H410 $
H230 $
H231
H452
H453
$
$
$
LIABILITIES AND FUND EQUITY
ACCOU'lts Payable
Accrued Liabilities
Accrued liabilities
Total Accrued Liabilities
Notes Payable
Revenue Anticipation
Bond Anticipation
Total Notes Payable
Retained Percentages, Contracts
Payable
Due to other Fl..nds
Due to Other Governments
Other Liabilities
Deferred Revenues
Total liabilities
flH) EQUITY
FI..nd Balance - Reserved
EIlCUIDMIIlC8s
Capi tal Reserve
Total Reserved
FI..nd Balance - lklreserved
lk-eppropr iated
Tot.l lklreserved
FI..nd Equity
TOTAL LIABILITIES AND FUND EQUITY
3
(FOR DOUBLE ENTRY UNITS ONLY)
EDPCODE
H600
H601
H
H6Zl
H626
H605
H630
H631
H
H691
H8Zl
H878
H911
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CAP I TAL FUN D
RECEIPTS/REVENUES EDPCODE PAYMENTS/EXPENDITURES EDPCODE
Interest and Earnings H2401 $ Fire Protection H3410.2 $
Premo and Accrued Int. on Bonds H2710 Redemption of BAN's H9730.6
Other (Specify) Transfer to Other Fund H9901.9
H2 77 0 Other (Specify)
Transfer From General Fund H5031 H_
Bonds H5710
(l)Bond Anticipation Notes H5730
Capital Notes H5740
TOTAL RECEIPTS/REVENUES $ TOTAL PAYMENTS/EXPENDITURES $
Fund/Cash Balance at Beginning Fund/Cash Balance at End
of Year H8021 of Year *H8029 $
**TOTAL $ **TOTAL $
(1) Single Entry Units Only
*For Double Entry Units H8029 must equal Fund Equity on Page 3.
**These must be equal.
4
RECEIPTS
Int.....t end Eemings
S.l. of A...ts
Othe,. '!peei fy )
T,..nsfers
TOTAL RECEIPTS
&.1-.. Beginning of y.,.
. .
HTOTAL RECEIPTS AND BAtANcE
PAvtEHrS
Fire Proteotion
Trensf.rs to Othe,. ,......
Othe,. '!peel fy)
Building Addition
toTAL PAvtEHrS
Bet... .t End of y.,.
IMfTOTAL PAvtEHrS AND BAUHCE
1Hflhes. _t be ~l.
EDPCODE
R2~Ol
R2660
R2770
R5031
ReOZl
R34l0.2
R990l. 9
R
R80Z9
RES E RYE , UNO'S)
Total
.
9,251
18.s08
. 47,758
139,383
. 187,142
.
.
65,455
121,687
. 187,142
Equipment
Type (Purpose)
of Reserve
.
5,514
38,508
. 44,022
68,564
.112,586
.
.
o
112,586
.112,586
5
(FOR SINGLE ENTRY lIaTS ONLY.
DOlBLE ENTRY lIaTS PlJST INCLUDE
EACH RESERVE IN APPROPRIATE F\N))
Do Not K.y
Building
Type (Purpose)
of R_.rve
.
3,737
o
.
3,737
70,819
~ ' 74,556
.
.
65,455
65,455
9,101
. 74,556
Type (Purpose)
of Reserve
.
.
$
$
.
.
AGENcY IilN)S * BALANCE SHEET * AS OF December 31.. 1997
ASSETS
C.sh
C.sh
Ti_ Depos i ts
Total Cash
II"MISt-lts
Invest.ent in Securiti.s
Invest..lt in Repurchase Ag~ts
Securities and Mortgages
Accrued Int....st on Securiti.s
Acxp.lired
C.sh and Securities with Deferred
COlIIp. Plan Provider
*Service AMerd Prog,... A...ts
TOTAL ASSETS
EDPCODE
TA200- '.
TA20l .
.
TAitSO .
TAitSl
TAitSS
TAitSS
n:_
TAit60 '
TAit6l' '-. 9.187
. 9.187
-.;--.--..-
AGENCY flH) UABIUDES
*Service ~rds
-Deferred ~tion
stat. Retire.ent
DiAbility Inaurlll1Ce
Qr't:q) lnaur.nce
. ,'- lN8w York st.t.~i~ Tax
Federal Incc.e T.x
Incc.e Executions
! Association and '""'ton Dues
U.s. Savings Bands
-~, ~ . bial Sacuri ty '-T.x
Gl8renty and aid o.posit.
- :- . io'i-ailJ' Fire In.ur.nce'
Other Agency F___ .Specify)
... F"
I -
,
TOTAL AGENCY LIABIlIDES
EDPCODE
TAU
TAl7
TAle
TAl9
TA20
TAU
TAU
TAU
TA2it
TA2S
TA26
TAlO
TASO
TA85
- '.~ ~9 ,-U37
.
9.187
tfProg.... aa.iniatrator ret.ined by district. ...... prog,... b adlinictratad -bY the district the n fU'1d 8hculd be used. See Sarvice ..rds
Acccu'lting prog,... Procecb-ea dated s.pt.....r 6. 1990.
.. >
,1,1..
6
GENERAL FIXED ASSETS ACCOUfTS * BAlANCE SHEET * AS OF
ASSETS EDPCODE EDPCODe
INVESTMENT IN GENERAL FIXED ASSETS
lend KlOl $ Bonds end Notes KlSl $
Buildings KlO2 CUrrent Appropri.tions KlS2
I~rov~ts Other th8n Gi Us KlS3
Buildings KlO3
st.t. Aid KlS6
ttachinery 8nd Equi~t Kl04
Fed8rel Aid KlS7
Construction Hork in Progress KIOS
K K
K K
TOTAL ASSETS $ TOTAL INYEST11ENT IN GENERAL FIXED ASSETS $
7
GENERAL LONG-TERH OBLIGATIONS * BALANCE SHEET * AS OF
ASSETS
AIIou1t AV8ileble in o.bt Service FU1d
EDPCODE
M120
AInolrIts to be provided for Long-TeMll
Obligations MUS
TOTAL AtIOlJfT AVAILABLE AND TO BE PROVIDED
$
$
LIABILITIES EDPCODE
TeMl Bonds Payable H6Z3 $
Bond Anticipation Notes H6Z6
Capi t.l Notes Payable H6Z7
Bonds Payable H6Z8
Due to EMployees' Retirement System H637
InstallMent Purchase Debt H685
,Judgr mts and Claims Payable H686
Compensated Absenses H687
Dther Long-Term Debt H689 $
TOTAL LIABILITIES
8
$
Do Not Key
RECONCILIATION
This _t be cc.pleted.
B8lences by Fl6ld at End of y_,.:Unclude cash in dl8Cking 8CCOUlts, ti... deposits, invest...nts and petty cash)
...,..1 Fl6ld
Cllpi tal Fl6ld
R_erve Fl6ld
Trust end Agency Fl6lds . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
othe,. Fl6lds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tot.l - All Funds
Bank Bal8nces .t End of y_,.:
Name and Location of Bank
Bank Balance
outstanding Checks
Bank of New York, Beacon, NY
$ 11.2,586
$
o
1st Hud. Valley, Fishkill, NY
57,951
o
o
$ 170,537
$
TOTALS
Cash on Hend (Date Deposited)
Petty Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fl6ld
INYESTttENTS HELD AT DECEtBER 31, 1.f)7
Description of Invest.ent
.... .A.....
.....H.....
.... .R.....
.....T.....
$ 48.850
$ 0
$121.687
o
o
$
$
$170.537
-
Net Bank Balance
$112f-586
57.951
$170,537
$
$
Purchase Price
$
o
TOTAL INYESTHENTS.................................................................................... $
Total ~ Babnces, Cash on Hand, Petty Cash and Inves~ts
-These totals _ t agree
9
$170.537
-
DETAILED STATEMENT OF INDEBTEDNESS
Bonds
(Show each issue separat~ly by)
Year
of
Issue
Interest
Rate
Outstanding
Beginning
of Year
1
Issued
During
Year
3
Redeemed
During
Year
5
Outstanding
End
of Year
7
EDP
Code
TOTAL BONDS
I xxxx I
2P1877
xxx
I ;
I :
I :
I:
TOTAL BONDS OUTSTANDING AS OF DECEMBER 31 $
Tax Anticioation Notes_ 2P186l XXXX XXX S . . S S S
Revenue Anticioation Notes 2P1862 xxxx XXX '.
Bud~et Notes 2P1863 XXXX XXX
Canital Notes 2P1875 XXXX XXX
Bond Anticination Notes , 2P1876 XXXX XXX
TOTAL NOTES XXXX XXX S S s s
Notes
TOTAL NOTES OUTSTANDING AS OF DECEMBER 31 $
I XXXX
XXX
I $
I $
TOTAL BONDS AND NOTES
$
I $
10
TOWN
EDP
Code
Assessed Valuation
of Fire District
Within Town
Tax Rate
per $1,000
of Assessed Valuation
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)
*
99.
70. 2
Full Valuation
(Assessed Valuation
Divided by
Equalization Rate)
$
173.993.392
$ 149. 731 .912
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.
Clai_ Pending.- Begi..rning of Year
Involving COcIef8l'ldant/Third Party Defendant
Other ClailllS'
-, ",
Notices Filed DUring the Year
Involving Codefendant/Third Party Defendant
Other ClailtS
Less:
ClailllS disposed of ciJring the year
Prior to CCII_.cBlLBnt of court action:
- 8y Loceli ty
- 8y Insurance Carrier
ClailllS disposed of ciJring the year
after C;OIo_ ~_ It of court action:
- 8y Loceli ty
- 8y Insurance Carrier
- 8y .Judgn.nt
- Other I
Equals: ;
CI.i_ Pending - End of Year
Involving Codefendant/Third Party Defendant
Other ClailllS
NOTICES OF TORT CLAIttS
FOR THE FISCAL YEAR ENDING 19
TOTAL tUBER OF CLAIttS TOTAL AttOlMT OF CLAIttS
EDP CODE tueER EDP CODE AI10tMT
9ZTRI0 'ZTRll
9ZTRlS 9ZTR16
9ZTR20 9ZTR21
9ZTR2S 9ZTRZ6 e:
9ZTR30 rJ.
9ZTR40 ZTR41
9ZTRSO 9ZTRSl
9ZTR60 9ZTR61
9ZTR70 9ZTR7l
9ZTR80 9ZTR81
"":'c
9ZTR90 9ZTR91
9ZTR9S 9ZTR96
AUTHORIZATION
TOTAL AI10tMT PAID ON CLUttS
EDP CODE
AtIOUfT
1
Z
3
4
Article 4, Section SO-f of the General HLnicipal Law
"3.a. Each officer charged with the duty of ..king and keeping the record of claillls shall llI8ke an annual report thereof, in s..-ry to the
governing board of such -..nicipal corporation or of such authority or conIission and shall file a copy thereof in the office of the state CCIIIlptroller
within 'sixty' days ,after the close of the fiscal year of such lIII.nicipal corporation or of such authority or COIIlIIIission. A .....icipal corporation,
authority or comnission required by section thirty of the general .unicipal law to file an annual report of its financial condition with the state
COIIlptroller shall file the report required by this Sl.Dsection wi th such financial report."
9ZTR3Z S
9ZTR42 6
9ZTRSZ 7
9ZTR6Z 8
9ZTR7Z 9
9ZTR8Z 10
11
12
Note: It is not necessary to furnish any additional inforlllation or. details on the above cia illS or notices of claiMS. If there _re not notices of
Tort Claillls filed or disposed of, please state "NONE" end return this report with the Arrual Financial Report.
12
1
2
3
4
5
6
7
8
9
10
EDPCODE
9ZTR54
9ZTR64
9ZTR74
9ZTR84
(1)
MKER
OF CLAItts
EDPCOOE
9ZTR56
9ZTR66
9ZTR76
9ZTR86
NOTICES OF TORT CLUtts
FOR THE FISCAL YEAR Et<<JING 19
(2 )
tb'licipali ty' s E~i table Sha,...
\1 6 0~
EDPCODE
(3)
AJ1ClUrr PAID GREATER THAN E~TA8LE SHARE
9ZTR58
9ZTR68
9ZTR78
9ZTR88
11* Identi fy the rutber (colu.t 1) of cbills disposed of ckJring the year where the setU~t was detennined in accordance wi th the relative
culpabili ty of _ch party pursuant to an i t_ized decision or jury verdict and where the IlIlOU"It paid by the lIU'1icipali ty was greater than
the -..,icipality's equitable share. Enter the lIUlicipality's equitable share (colu.t 2J and the excess alllOU'lt paid (colunn 3).
12
Report prepared By:
,. r
.....
Titl.
13
Address
Phone ~r
Date
CERTIFICATE OF FIRE DISTRICT TREASURER
John G. Todd
(Please Print or Type Name)
Fire District and that the following report is a true and correct
of such Fire District for the year ended December 31, 1997 .
I,
certify that I am the Treasurer of the
Chelsea
statement of the financial transactions
Signature
-~
Address
128, Chelsea, NY 12512
Dated
January 15
, 19 98 .
Telephone (914)
Area
Code
831-6244
CHAIRMAN OF TIlE BOARD
Name
Julio Carreras
Address P~O'.':aOx :'143,"-.Ghe~seai.NY. 12512
Telephone (914) 831-3202
Area
Code
STATE OF NEW YORK
OFFICE OF TIlE STATE COMPTROLLER
14