2013
~~CG~~%7~[Q)
A.~
C H bLSEll FIRE DISTRICT
OCT 1 8 2012
TOWN OF WAPPINGER
TOWN CLERK
20 J3BUDGET SUMMARY
Total Appropriations (from page 19)
Less:
$ i,7tf)730,
$ I OJ 997,
o
$ ;3(3)'733b
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 I\SSI ':SSI ':I) , Jo:(~Ui\J.IV,\TION II'ULL I Totall"ull Valuation l\rrort;onc'J Ta, =
I I V,\J.UAJ'lON I RAJ'l': I V\J .U..\T1ON I Percentage (.1) :\ Real I'rr>rcrr)'
I TOWN I (i\\~ I (i':R) I (i\V / LR) I (1) / (2) Ta, to be ROISlJ
I I I I I s ;)..5'gJ;) { () F
r:t~,fl :~/bJ1I']iISi.: ItJo U ",lqlh,7/i ",fl; I 1/ "n p)
,
I I' { I tOO'" 11~7~~: )CJ I ()~ l(~$ ~
tfJrrf' In1J7 ~l{3JI. "" (.1)
I I , ""I (1) 1
I 1 I I I ""P)
I 'l'OTI\L I I :{i?~ if7f?)?i3. s 3~3 733
1 I I 1 Ill)" It ) '"
Must agrl'l' with BuJgct Summary" I\mount to be raiseJ by Reall'rorcrty To\c,"
r; TOWN
- '5t1.~{ II
[t,;~ff/"11I'JLS
APPORT)ONE~T AX
$ J-~~) ,;L~Q .
$ / O~ L[ '8 3 ~
$
$
TOTAL APPORTIONED
$
(1 Coa. 133 &
/
LJ
NOTE: File with Town Budget Officer by November 20 (December 20 in Westchester and
Monroe counties).
APPROPRIATIONS
Actual Budget as
Expenditures Modified
20jJ 201)..
Preliminary
Estimate
Adopted
Budget
20B
$ 7, S'60. $ 7; ~ 60t $ '0 ioO, $ 0 i? &) I
1) ;)()O, -~ J-(xJ . 0 J-tJo. ~ ;) O{) I
I J () ()() . I J () 00 , i) 0 00. <I 6 0 {} ·
10J OD{J. $ /6,6/)0, $ J&/OO{J.. $~OQ,
5~ 330& 6~ 33tJ, l.l4--330 ij~2aa
;;1OO/0tJ. ;HJ 0 ,{I;() I 190) JaJ, ! c; ~ 3 (}() ,
o (5 0 ()
(;) u 0
7S; O()rJ.7 S; 060.
J)/OO" J)16()~
If o. OOtJ t if l/. ()tJO)
, /
o CJ
Salary - Treasurer
Salary - Other
Other Personal Services
/\3.110.1 Total Personal Services $
A3410.2 Equipment
..\3410.4 Contractual Expenditures
A 1930.4 Judgments and Claims
t\ 9010.8 State Retirement System
A 9025.8 Local Pension Fund
1\9030.8 Social Security
A9040.8 \Vorkers' Compensation
1\9050.8 Unemployment Insurance
J\ 9060.8 Hospital, IVledical and
.A.ccident Insurance
70, OO() .
/
1,;)..0;),
3 OJ ()O() .
/
o
3; 666 .
,
20B
c::J
~~
I s: tJ orJ I
,
~OO.
Lf~ 000 ~
o
3; 000.
/
3; 600. 3; OO(J ,
, ./
i\9085.8 Supp. Benefit Payments to
Disabled Firefighters 0 c5 0 6
--
t\9710.6 Redemption of Bonds 0 0 0 0
--
/\97 - .6 Redemption of Notes 6 0 0 0
--
1\9710.7 Interest on Bonds 0 0 C) 0
/\97 - .7 Interest on Notes U 0 0 0
--
A9901.9 Transfer to Other Funds t DO 6 I :fOtJO, 5': 060 t 5. 000 I
, , ./
Totals $31g 103;)" 3~ 916. E7tt73{), 37~ 7.3il
)
" Transfer to Budget Summary, page 18
BUDGEnNG 19
ESTIMATED REVENUES
Actual Budget as Preliminary Adopted
Revenues Modified Estimate Budget
2O~1 20~~ 20 ~J 20--'- '3
.\226:2 Fire Protection and
Other Services to
Other Districts 0 0
and Covernments $ $ $ 0 $ 0
J\2401 ! n teres t and Earnings :)J4?1f~ ~ ~()6,. 360, 3 (J(J ,
\:2410 Rentals /0 &11. 1(),hc(1~ (0, h97~ / 0; 617.
J , ,
}.,2660 Sales of Assets 0 cJ 0 0
;\,:270\ Eefunds of Expenditures 0 0 0 0
,A 2705 Gifts and Donations
J\1iscellaneous (specIfy)
1\2770
"\:2770
;\3389 State l\id, Other Public 0
Safety (specify) 6 0 CJ
,\4389 Feeleral j\id, Other Public 6 Q
Safety (specify) 0 0
f\ 5031 Interfund Transfers (:) 0 0 0
Totals $ /3.13t1~ $ I,) ,'? 7. $ /(), 1C;7~ $ /0. cr;1. *
oJ ,
* Trans fer to Budget Summary, page 18
20 ACCOUNTING AND REPORTING MANUAL FOR FIRE DISTRICTS
FIRE DISTRlCTS
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 town equalization rate established for each roll by the State
Office of Real Property Services.
(Example: For budget prepared in year 2 (current year) and ta..\:es to be raised and expended in year
3 (next year), use assessment roll completed in year 1 (last year) divided by the town eqmlization
rate established for this assessment roll. Note: A different equalization rate is established for each
year's assessment roll.)
Town
Assessed
Equalization Rates
(ER)
100
Full Valuations
01
/0
0/0
01
/0
Total Full Valuations $
Less First lv1illion of Full Valuation
Excess Over First lv1illion of Full Valuation $
Multiply Excess by One Mill
Expenditures Permitted on Full Valuation Above $1,000,000 $
Add Expenditures Permitted on Full Valuation Below First
$1,000,000
Statutory Spending Limitation for 20
Add Exclusions from Statutory Spending Limitation (Town Law,
Section 176(18) (from Worksheet B)
Add Spending Authorized by Voters in Excess of Statutory
Spending limitation (Town Law, Section 179) (proposition
Adopted on l::l -1./ - 51 )
Sum of Statutory Spending Limitation, Exclusions and Excess Spending
Authorized by Voters
Less Budget Appropriations
Statutory Spending Limitation Margin
$ J~ t.j 77.
J7/ 1()tJ p
IJ t (J 6
$
I
$
BUDGETING 21
FIRE DISTRlCTS
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, 0
erecting, maintaining, caring for and replacing fire hydrants.
$
Subdivision 22 - l\ contract for furnishing fu'e protection within the
fire district, including emergency services and general ambulance ()
servICes.
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 antiClpation 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 lfo} 000.
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 ()
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,
pursuan t to Volunteer Firefighters' Benefit Law and \X'orkers' If L/) 600
Compensation Law, less the amount of certain recoveries of benefits I'
and compensation.
8) Payment required annually to fund service awards to voIun teer
firefighters made pursuant to ,,"-rticle 1 L'\ of the General Municipal I~ ~O() _
Law:
9) Cost of blanket accident insurance to insure volunteer firefighters
against injury or death resulting from bodily injuries suffered in the 3/ 60C)
performance of their duties. .
10) Certain payments for the care and treatment of paid firefighters for C)
disabilities inOlrred in performance of duty.
11) District's contributions for Social Security. J J 00 ·
Subtotal to carry forward (to next page) $ J ":31. 100
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) $ , 31'. 100.
12) Payment of principal and interest on tax anticipation notes for 0
new fire clis tricts_
13) Payment of compromised claims and judgments under Subcli,,'isions 0
28 and 30 of ~176 of the Town La\1i.
14) Cost of lDsurance secmed to indemnify the fire district against
liability arismg out of ownership, use and operation of a motor ;;'J) 6()() ~
vehicle owned by the rue district-
15) Payment of monetary awards to individuals pursuant to Subcm'ision 0
31 of ~176 of the Town Law
16) Cost of fuel for the fire district's emergency vehicles, including fuel ~ (JOO ~
tax carryovers_
17) Cost of annual independent audits reguired by Section 181-A of the ;l} '8 ()f) "
Town Law for fire districts with revenues of $200,000 or more_
l S) Appropria tions to, or expenditures from, most reserve funds 0
established pursuant to the General Municipal La'.'!.
19) District's contribution to the State's unemployment insurance fund {/
for paid officers and employees.
20) Amounts received from rue protection, emergency reserve and 0
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.
23) Use of prerruums from the sale of dis trict obligations, 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 Spending Limitation (to Worksheet A) $ /7/,906.
"
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 0
General Municipal Law $
3) Use of premiums from the sale of obligations, the unexpended 0
poruon of the proceeds of fire dis trict obligations, and the
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