1996
~,
All. Numbers In This Report
!YI1 be Rounded to the Nearest
Dollar
x
~ 2f Accountinq (Check One)
Single Entry Cash
Double Entry Modified Accrual
ANN U A L R E P 0 R T
OFT H E
RECEI\'ED
FIR E D 1ST R I C T T REA SUR E R
JAN 1 4 1997
YEAR ENDED DECEMBER 31, 19 ~
NAME OF DISTRICT
Chelsea
ELAINE SNOWDEN
TOWN CLERK
IN THE
Please check here if the
treasurer's name, address
and/or telephone number is
different from last year.
TOWN OR TOWNS OF
Fishkill & Wappinger
COUNTY OF
Dutchess
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 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 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.....
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 FUND - BALANCE SHEET - AS OF (FOR [)()leLE ENTRY UNITS ONLY J
ASSETS EDPCODE LIABILITIES AND FlHJ EWITY EDPCODE
Cash Accounts PaYBble A600 $
Cash A200 $
Ti_ Deposits A201 Accrued Liabilities
Petty c..h AnD Accrued Li.bilities A601 $
Total Cash $ Due to Employ_s' Reti,...,t System A637
Tot.l Accured Li.bilities $
Inves t.w.ts
Inve.t...t in Securities
Inve.t.w.t in Repurc:Iw.e Agr---.b
Tot.l InvestMent
ACCCld'Its R.ceiv.bles
Due frolll Other FI.nds
st.te .nd Federal Receivables
st.te end Federal, Other
Tot.l st.te .nd Federal Receivables
Due frolll other Sove~ts
Inventory
Re.tricted A..et.
Ce.h,'Speci.1 Re.erves
C..h in'Ti_ Deposits, Special Reserve.
l- .' "
Inva.t-\t in Securities,
Special R_rves
Invest..nt in Repurc:Iw.. Ag~t.,
Special Resarves
Tot.l Restricted A...t.
TOTAL ASSETS
A~SO
A~51
..
Notes Payable
Tax Anticipation
Revenue Anticipation
Budget
Total Notes Payable
$
A380
.
A391
Due to Other FUlds
$
Overpayments
AUD
.
.
Due to Other Gove~ts
Deferred Revenues
Total Li.bilities
A440
.
A44S
.
FlNJ 'EWITY
Ft.nd BelllnCB - Reserved
Encunbrances
Inv.,tory
~irs
Debt
AnD
A231
.
.
A~S2
.
Total Reserved
A453
.
Ft.nd Belance - l},reserved
.
Appropriated-Ensuing V..r's Budget
u-.pproprieted
Tot.l l},reserved
Ft.nd Equi ty
.
TOTAL LIABILITIES AND FUm EWITY
1
A620 $
A621
A622
$
A630 $
A690 $
A631 $
A691 $
$
A821
AM;
ASS2
A884
$
$
A910
A911
$
$
$
$
$
G ENE R A L FUN D
RECEIPTS/REVENUES EDPCODE PAYMENTS/EXPENDITURES EDPCODE
Real Property Taxes AIOOI ~ 213,336 Judgments and Claims A1930.4 $ 4,f352
Charges for Fire Protection A2262 Personal Services A34IO.l 1LJ.,LJ.00
Interest and Earnings A2401 l'i68 Fire Protection Equip/CapOutlay A34IO.2 2B,541
Rentals A24IO 6, 36 Fire Protection Contractual A34IO.4 SO .179
Sale of Equipment A266S State Retirement System A90l0.8
Insurance Recoveries A2680 Police and Fire Retire System A90IS.8
Refund of Expenditures A270l 869 Local Pension Funds A902S.8 64.827
Gifts and Donations A270S 50 Social Security A9030.8 1,103
Other Unclassified Revenue Workers Compensation Insurance A9040.8 19,110
A2770 Life Insurance A904S.8
Federal Aid for Civil Defense A430S Disability Insurance A90S5.8
Transfers AS031 Hospital/Medical Insurance A9060.8 833
(2)Budget Note. Issued AS7S0 (3) Redemption of Notes A97 .6
(2)Tax Anticipation Notes Issued AS760 Interest on Notes A97 .7
(2)Revenue Anticipation Notes Redemption of Bonds A9710.6
Issued AS 770 Interest on Bonds A97l0.7
PAS NY (Lieu Taxes) AI081 94 Transfer to Other Funds A9901. 9 19.188
Other (Specify) A
TOTAL RECEIPTS/REVENUES ~ 222,353 TOTAL PAYMENTS/EXPENDITURES . $ 223,033
Fund/Cash (1) Balance at Fund/Cash (1) Balance at
Beginning of Year .A8021 39,188 End of Year *A8029 38,508
**TOTAL $ 261.541 **TOTAL $ 261,541
Notes:
(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
C.sh
C..h
Ti_ Deposi ts
Tobl C.sh
Inves t--.t.
Invesu..t in Securi ties
lnv....,t in R~se Ag.--,ts
Totel lnve.t...ts
Due f.-o. Other FU'1ds
Depas i ts wi th Other Sove~ts
Sbte end F__ral, Receiveles
Restricted A..et.
Ce.h, Speciel R..erves
Cesh in Ti_ Deposit., Special R..erve
Invea....t in Securl ti..,
Special Rese,."..
Inves....t in Repurchase Ag,.. . It.,
Special Reserves
Tot.l R..tricted A..ets
TOTAL ASSETS
EDPCODE
H200 .
H201
M50 .
M51
.
H391 .
H395 .
MI0 .
H230 .
H231
M52
M53
.
.
.
LIABILITIES AND FlNJ E~TY
Account. Payable
Accrued liabiliti.s
Accrued liabilities
Totel Accrued Liabili ti.s
Not.. Payable
Revenue Anticipation
Bond Anticipation
Tot.l Notes Peyable
Retained P.rcentages. Contracts
Payable
Due to Other FLW1ds
Due to Other Gov.,....,ts
Other liabiliti.s
D.f.rred Revenues
Tot.l Liabilities
FlNJ E~TY
FU'1d Balance - Reserved
EncuIb,-.nces
tapi t.l R...rve
Total R.served
FWld Balance - U,reserved
~ropriated
Total U,re_rved
FWld Equi ty
TOTAL LIABILITIES AND F\H) E~TY
3
(FOR DOUBLE ENTRY UNITS ONLY)
EDPCOOE
H600
H601
H
H621
H626
H605
H630
H631
H
H691
H821
H878
H911
$
.
.
$
$
$
.
$
$
$
$
.
$
.
.
.
.
CAP I TAL FUN D
RECEIPTS/REVENUES EDPCODE PAYKENTS/EXPENDI1URES EDPCODE
Interest and Earnings H240l $ Fire Protection H3410.2 $
Premo and Accrued Int. on Bonds H2710 Redemption of BAN's H9130.6
Other (Specify) Transfer to Other Fund H9901. 9
H2170 Other (Specify)
Transfer From General Fund HS031 H_
Bonds HS710
(l)Bond Anticipation Notes HS130
Capital Notes H5140
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
RES E R V E FUN DIS) I FOR SINGLE ENTRY LfoIITS OHL Y ,
DOl8LE ENTRY LfoIITS HUST INCLUDE
EACH RESERVE IN APPROPRIATE fUND)
Equipment Do Not Key
Building
Fund Fund
Type (Purpose) Type IPurpose) Type IPurpose)
RECEIPTS EDPCODE Totel of Reserve of Reserve of Reserve
Inte,...t end Earnings R2401 $ 'i.414 . 2,600 $ 2,814 $
Sal. of A...ts R2660
Other (Specify) R2770
T,..".1e,.. RS031 39,188 19,188 20,000
TOTAL RECEIPTS . 44,602 . 21,788 . 22,814 $
BIll... Beginning of Y_r R8021 94,781 46,776 48,005
"TOTAL RECEIPTS AND BALANCE .139, 383 . 68,564 . 70,819 $
PAvtENI'S
Fire Proteotion R3410.2 . . .' $
Trensfe,.. to Ott.r FW1ds R9901. 9
Other (Speci fy )
R
TOTAL PAvttENTS . 0 . 0 . 0 $
BIlbnce .t End of Y_r R8029 139,383 68,564 70,819
**TOTAL PAYttENrS AND BALANCE .139,383 . 68,564 . 70,819 .
lHf1hese _t be equal.
5
ASSETS EDPCODE AGENCY fUND LIABILITIES EDPCODE
Cash . . '.~ .~, ttService AMards TA13 . 9,138
Cash TA200 . ~- hferred CClIIIp8nUtion rAl7
Ti_ Deposits rA20l . State Reti,,-,t TAla
Total Cash . DisM>>ili ty Insurance TAl9
GNK.p Insurance TA2D
Invest-lts New York State Inec.. Tex TAU
1
Inves*-'t in Securi ties TAlt50 . Federal 1~ Tax TAZZ
Inves t..'tt in Repurchase Agr--.ts TAlt5l I~ Executions TA23
Securities and Hortgages TAlt55 ~ssociation end lhion -Dues TUIt
Accrued Interest on Securities TA455 U.S. Savings Bonds TA25
A~ired 'Social Securi ty Tax TA26
Cash and Securities with Deferred Guaranty end Bid Deposi ts TAJO
C~. Plan Provider TA460 F'oreign Fire Insurene. TASa
Other Ag8nCy FWlds (Speci fy )
*Service Award Progrea Assets TAlt6l .- 9 ,138, TABS
AGENCY Ii\H)S . BALANCE SHEET . AS OF
TOTAL ASSETS
9,138
TOTAL AGENCY LIABILITIES
.
.
9,138
*Program administrator ...tai~ by district. tflen prog.... i. "inistratad by the district the TE hN ahould be used. See Service ...rds
ACCCUlting Pr-ogram Procedures dated Sapt....r 6, 1990.
6
SENERAL FIXED ASSETS ACCOlfffS .. BALANCE SHEET .. AS OF
..
7
GENERAL LotC-TERtI caU8ATlONS . BAlANCE SlEET . AS OF
ASSETS
Mau1t AV8illlbl. in Debt s.rYi~ FW1d
EDPCODE
H1Z0
Mau1ts to be provided for Long-T.,.
obligations Hl25
TOTAL AHOlIff AVAILABLE AND TO BE PROVIDED
.
.
.
UABIUTlES EDPCODE
Te,. Bands Pe)'llble H6Z3 .
Bond Anticipetian Nota H6Z6
c.pi tel Not_ P.)'IIbl. H627
Bands Pe)'llblll "'28
~ to Ellployeea' Retire.ent Syat.. H637
Ins telJ..1t Purche.. Debt H685
..~ r .ta .-1d ClIIi_ Pe)'llble H686
CClIIIpenMted Ab..... H687
Dther Long-Te,. Debt H689 .
TOTAL LIABILITIES
.
8
.
Do Not K~
RECONCILIATION
Thi. _t be CCIlIIP1eted.
Babnces by f~ .t End of V_r:IInclude ~sh in c:h8cking 8CCXlU'lts, ti_ ct.posit., inv_t..1ts Ilnd petty ~.hJ
s.neNl f~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A. . . . . . 38, 508
c.pi tel F~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H. . . . . $ 0
R__rva f~ ............................ . .. ..... ................. .. .. ...... ... .. .. . . . .. .. .R..... $ 139 ,383
Trust end ~ fwD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T . . . . . $ 0
O~r F.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $; 0
Totel - All fwD
.................................. ... ...........................
$177,891
If
s.i<. Bal.... .t End of V_r:
..... end L0C8tion of ~
s.i<. Bat...
Outst.nding ctwcks
Net Ban< Balance
Bank of' NY, Beacon, NY
.
68,564
.
o
. $ 68,564
1st. Hudson Valley, Fishkill, NY 111,742
2,415
109,327
TOTALS
. 180,306
. 2,415
. 177, 891
c.sh on tt.nd lo.te o.poaitedJ
.................... ... ... ...... ........ .......................
.
Petty Cesh
................................... ......... ......... ............................
.
f\.nd
INYESTlENTS HELD AT DECaeER 31, 192,2
Description of 1~t..1t
Purchase' Price
.
TOTAL INYESTlENTS.................................................................................... ·
o
Totel ~ Ba1.8nCeS, Cesh on tt.nd, Petty C.sh end I~t..1ts
. 177,891 If
wn-. toteb _t egree
9
DETAILED STATEMENT OF INDEBTEDNESS
Year Outstanding Issued Redeemed Outstanding
Bonds of Interest Beginning During During End
(Show each issue separ~tely by) Issue Rate of Year Year Year of Year
1 3 5 7
EDP
Code
TOTAL BONDS 2P1877 Ixxxx I XXX I : I ; I : I :
TOTAL BONDS OUTSTANDING AS OF DECEMBER 31 $
Tax Anticipation Notes 2P1861 XXXX -. XXX $ s $ S
,.
Revenue Ant iciDat ion Notes 2P1862 XXXX ' XXX , , ..
Bud2et Notes 2P1863 XXXX XXX
CaDi tal Notes 2P1875 XXXX XXX
Bond AnticiDation'Notes 2P1876 XXXX . XXX ..-.-
TOTAL NOTES XXXX XXX S s $ $
Notes
TOTAL NOTES OUTSTANDING AS OF DECEMBER 31 $
TOTAL BONDS AND NOTES
I XXXX
XXX
J $
I $
$
I $
10
TOWN
EDP
Code
Assessed Valuation
of Fire District
Within Town
Tax Rate
per $1,000
of Assessed Valuation
1.28
1. 1
of Real Property Taxes as. shown at top of page 1
COMPtrI'ATION OF FULL VAWATION 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)
*
Full Valuation
(Assessed Valuation
Divided by
Equalization Rate)
$
173,749,969
$ 144,342,300
EXAMPLE OF CALCULATION OF FULL VAWATION:
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
HDTICES Of TORT CWttS
FOR THE FISCAL YEAR ENDINS 19
TOTAL IUtBER Of CWItS
TOTAL At<<Ufr OF CWItS
TOTAL AtIIUfT PAID ON CWItS
cbi.. P.-xI~ng< - Begiming of Y_r .
Involving Codefend.nVThird Party Def-.llnt
Other Cllii~
Notices filed DUring the Y_r
Involving Codef8ndu1VThird Party Defendwtt
, Other Clai~
L.ss:
EOP CODE tueER EDP CODE AtIIUfT
t
. c
" , , '.
9ZTRIO , - 9ZTRll
9ZTRlS 9ZTR16
9ZTR20 9ZTR21
9ZTR2S 9ZTR26
EDP,CODE
AHDUfT
1
2
3
It
Cbi.. disposed of clJring the ~r
Prior to C;I~ BloC 1I.t of court action:
- 8y Locali ty
- 8y Insurance Carrier
Clai_ disposed of during the ~r
.fter t:o UXI .Iot of court action:
- 8y Locality
- 8y Insurance Carrier
- 8y .JucV-nt
- Other ,( , . _ ~ -,
t
~.... ..~", .'..
Equals :'
CI.i.. P.xIing - End of Y_r
Involving Codefend.nVThird Party Defendwtt
Other Clai.s
Article It. Section SO-f of the Seneral tlnicipal Law
"3... Each officer charged with the duty of -.king .xl keeping the record of clai_ shall ... an .......1 report thereof, in .~ry to the
governing board of such lUlicipal corporation or of such authority or co..ission .xl shall fil. a copy the,...f in the office of the stat. COIIIptroll.r
within sixty days' aft.r the clos. of the fiscal ~r of such lUlicipal COrporation or of such authority or co..ission. A .....icipal corporation.
authori ty or COlIDission Nqlired by section thirty of the general .....icipal 1_ to file an .......1 report of i b fin.nci.l condition with the state
CClIIlptroU.r shall file the report req..ired by this -msection with such fin.ncial report."
Not.: It is not necessary to furnish -.y additional info....tion on detail. on the above clai.. or notices of cbi... If there ...re not notices of
Tort Clai.s filed or disposed of. pl.s. st.t. "NONE" and return this Nlj)Ort with the Arn.l firw.:ial bport.
12
1
2
3
4
S
6
7
e
,
10
EDPCODE
9ZTRS4
9ZTR64
9ZTR74
9ZTRM
I1J
tUtBER
OF ClAIKS
EDPCODE
9ZTRS6
9ZTR66
9ZTR76
9ZTR86
NOTICES OF TORT ClAIKS
FOR THE FISCAL YEAR ENDIIC 19
r2J
.....ici~li ty. s Equi table st.,..
EDPCODE
I3J
Af1[UfT PAID GREATER THAN EQUITABLE SHARE
9ZTRS8
9ZTR68
9ZTR78
9ZTR88
11- ldenti fy the ....,. r col..., 1 J of clei.. diaposed of cb-ing the y_" ......,.. the ..tU..,t MeS det.,...ined in 8CCOr-dance wi th the relative
Culpability of eec:h ~,.ty pura~t to an it_ized decision 0" jury verdict end whe,.. the -.,t paid by the ....icipality _s greater than
the ....ici~lity.. equitable ...,... Ente,. the ....ici~lity.s equitable ...,.. Ccol~ 2J end the _cess 8lKM.rIt paid Icol\Mn 3 J.
12
hport P.....recI By:
.....
" '.
Ti t1.
13
"~'
Address
Phone tullber
Dat.
CERTIFICATE OF FIRE DISTRICT TREASURER
I, John G. Todd certify that I am the Treasurer of the Che lsea
(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, 1996.
Signature
.~
Address
Chelsea, NY 12512
Dated
January 13
, 19 97 .
Telephone (914) 831-6244.
Area
Code
CHAIRMAN OF TIlE BOARD
Name Thomas C. Brickner
Address P.O. Box II, Chelsea, NY 12512
Telephone (914) 831-5832
Area
Code
STATE OF NEW YORK
OFFICE OF TIlE STATE COMPTROLLER
14