All Numbers in This Report Have Been Rounded To The ...

All Numbers in This ReportHave Been Rounded To The Nearest Dollar

*************************************************************************************************************************************

ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW:

1. ***Every Municipal Corporation *** shall annually make a report of its financial condition to the Comptroller. Such report shall be made by the Chief Fiscal Officer of such Municipal Corporation ***

5. All reports shall be certified by the officer making the same and shall be filed with the Comptroller *** It shall be the duty of the incumbent officer at the time such reports are required to be filed with the Comptroller to file such report ***

AUTHORIZATION

ANNUAL FINANCIAL REPORT

For The

TOWN of Campbell

County of Steuben

UPDATE DOCUMENT

For the Fiscal Year Ended 12/31/2016

State of NEW YORK

Office of The State Comptroller

Division of Local Government and School Accountability

Albany, New York 12236

TOWN OF Campbell

Financial Information for the following funds and account groups are included in the Annual Financial Report filed byyour government for the fiscal year ended 2015 and has been used by the OSC as the basis for preparing this update document for the fiscal year ended 2016:

*** FINANCIAL SECTION ***

(A) GENERAL

(DA) HIGHWAY-TOWN-WIDE

(H) CAPITAL PROJECTS

(K) GENERAL FIXED ASSETS

(SF) FIRE PROTECTION

(SL) LIGHTING

(SW) WATER

(TA) AGENCY

(W) GENERAL LONG-TERM DEBT

All amounts included in this update document for 2015 represent data filed by your government with OSC as reviewed and adjusted where necessary.

All numbers in this report will be rounded to the nearest dollar.

*** SUPPLEMENTAL SECTION ***

The Supplemental Section includes the following sections:

7) Schedule of Other Post Employment Benefits (OPEB)

6) Schedule of Energy Costs and Consumption

5) Schedule of Employee and Retiree Benefits

4) Local Government Questionnaire

3) Bank Reconciliation

2) Schedule of Time Deposits and Investments

1) Statement of Indebtedness

Code Description 2015 EdpCode 2016

(A) GENERAL

Balance Sheet

Assets

Cash 118,479 A200 282,997

Cash In Time Deposits 1 A201 0

Petty Cash 400 A210 400

TOTAL Cash 118,880 283,397

Accounts Receivable 84,198 A380 39,604

TOTAL Other Receivables (net) 84,198 39,604

Due From Other Funds 1,057 A391

TOTAL Due From Other Funds 1,057 0

Prepaid Expenses 6,424 A480

TOTAL Prepaid Expenses 6,424 0

TOTAL Assets and Deferred Outflows of Resources 210,559 323,001

OSC Municipality Code 460311700000

TOWN OF CampbellAnnual Update Document

For the Fiscal Year Ending 2016

(A) GENERAL

2015 EdpCode 2016Code Description

Balance Sheet

A600Accounts Payable 19,572

TOTAL Accounts Payable 019,572

A601Accrued Liabilities 2,403

TOTAL Accrued Liabilities 02,403

A690Overpayments & Clearing Account 3,642

TOTAL Other Liabilities 3,6420

A630Due To Other FundsAdditional Description 25A payroll error due to TA

281795

TOTAL Due To Other Funds 281795

A631Due To Other GovernmentsAdditional Description Dec. Justice Report

11,65311,637

A637Due To Employees' Retirement System 38,63333,755

TOTAL Due To Other Governments 50,28645,392

68,162 54,210TOTAL Liabilities

Deferred Inflows of Resources

A691Deferred Inflow of ResourcesAdditional Description Landfill tickets

-1,515

TOTAL Deferred Inflows of Resources -1,5150

0 -1,515TOTAL Deferred Inflows of Resources

Fund Balance

A806Not in Spendable Form 6,423

TOTAL Nonspendable Fund Balance 06,423

A878Capital Reserve 0

TOTAL Restricted Fund Balance 00

A914Assigned Appropriated Fund Balance 45,50045,500

TOTAL Assigned Fund Balance 45,50045,500

A917Unassigned Fund Balance 224,80790,474

TOTAL Unassigned Fund Balance 224,80790,474

142,397 270,307TOTAL Fund Balance

210,559 323,001TOTAL Liabilities, Deferred Inflows And Fund Balance




Results of Operation

(A) GENERAL


Revenues

A1001 223,936219,862Real Property Taxes

TOTAL Real Property Taxes 219,862 223,936

A1081 48,46753,476Other Payments In Lieu of Taxes

A1090 7,0685,479Interest & Penalties On Real Prop Taxes

TOTAL Real Property Tax Items 58,955 55,535

A1120 175,101183,577Non Prop Tax Dist By County

A1170 2,3219,216Franchises

TOTAL Non Property Tax Items 192,793 177,422

A1255 2,0242,247Clerk Fees

A1289 1,0751,225Other General Departmental Income

A1550 7575Public Pound Charges, Dog Control Fees

A2110 30075Zoning Fees

A2115 375175Planning Board Fees

A2130 4,8402,346Refuse & Garbage Charges

TOTAL Departmental Income 6,143 8,689

A2390 03,000Share of Joint Activity, Other Govts

TOTAL Intergovernmental Charges 3,000 0

A2401 3449Interest And Earnings

TOTAL Use of Money And Property 49 34

A2530 1010Games of Chance

A2544 6,0785,988Dog Licenses

A2555 5,2426,820Building And Alteration Permits

A2590 180240Permits, Other

TOTAL Licenses And Permits 13,058 11,510

A2610 69,17862,954Fines And Forfeited Bail

TOTAL Fines And Forfeitures 62,954 69,178

A2655 681749Sales, Other

TOTAL Sale of Property And Compensation For Loss 749 681

A2701 1,147156Refunds of Prior Year's Expenditures

A2710Premium On Obligations

A2770 82,29877,884Unclassified (specify)Additional Description Casella/Hakes Landfill Host Agreement

TOTAL Miscellaneous Local Sources 78,040 83,445

A3001 43,77143,771St Aid, Revenue Sharing

A3005 12,10433,320St Aid, Mortgage Tax

A3040 14,683St Aid, Real Property Tax Administration

A3089 061,381St Aid - Other (specify)

A3820 1,7262,504St Aid, Youth Programs

A3990 15,000St Aid, Sewer Cap Proj

TOTAL State Aid 140,976 87,284

A4089 113,424Federal Aid - Other

A4991 0Fed Aid, Water Cap Proj

TOTAL Federal Aid 0 113,424

TOTAL Revenues 776,579 831,137





(A) GENERAL


Other Sources

A5789Other Debt

TOTAL Proceeds of Obligations 0 0

TOTAL Other Sources 0 0

TOTAL Detail Revenues And Other Sources 776,579 831,137





(A) GENERAL


Expenditures

A10101 7,3617,308Legislative Board, Pers Serv

A10104 1,14398Legislative Board, Contr Expend

TOTAL Legislative Board 7,406 8,505

A11101 56,34356,882Municipal Court, Pers Serv

A11102 361Municipal Court, Equip & Cap Outlay

A11104 6,2625,060Municipal Court, Contr Expend

TOTAL Municipal Court 61,942 62,966

A12201 27,99642,894Supervisor,pers Serv

A12202 02,746Supervisor,equip & Cap Outlay

A12204 8,4224,308Supervisor,contr Expend

TOTAL Supervisor 49,948 36,418

A13154 3,67610,500Comptroller, Contr Expend

TOTAL Comptroller 10,500 3,676

A13301 4,5004,364Tax Collection,pers Serv

A13302 0Tax Collection,equip & Cap Outlay

A13304 4,1324,051Tax Collection,contr Expend

TOTAL Tax Collection 8,415 8,632

A13401 400400Budget, Pers Serv

TOTAL Budget 400 400

A13551 19,63919,497Assessment, Pers Serv

A13552 0Assessment, Equip & Cap Outlay

A13554 8,27422,629Assessment, Contr Expend

TOTAL Assessment 42,126 27,913

A14101 30,64630,396Clerk,pers Serv

A14102 855Clerk,equip & Cap Outlay

A14104 11,3755,573Clerk,contr Expend

TOTAL Clerk 35,969 42,875

A14204 84,40730,282Law, Contr Expend

TOTAL Law 30,282 84,407

A14301Personnel, Pers Serv

TOTAL Personnel 0 0

A14504 3,5603,479Elections, Contr Expend

TOTAL Elections 3,479 3,560

A14604 139Records Mgmt, Contr Expend

TOTAL Records Mgmt 0 139

A16201 12,94814,597Buildings, Pers Serv

A16202 0998Buildings, Equip & Cap Outlay

A16204 19,07821,236Buildings, Contr Expend

TOTAL Buildings 36,831 32,026

A16804 7,1551,998Central Data Process, Contr Expend

TOTAL Central Data Process 1,998 7,155

A19104 14,42816,278Unallocated Insurance, Contr Expend

TOTAL Unallocated Insurance 16,278 14,428

A19204 9001,800Municipal Assn Dues, Contr Expend

TOTAL Municipal Assn Dues 1,800 900





(A) GENERAL


Expenditures

A19504599Taxes & Assess On Munic Prop, Contr Expend

TOTAL Taxes & Assess On Munic Prop 599 0

A19894 488Other Gen Govt Support, Contr Expend

TOTAL Other Gen Govt Support 0 488

TOTAL General Government Support 307,973 334,490

A30101 400300Public Safety Admin, Pers Serv

TOTAL Public Safety Admin 300 400

A35101 7,2197,219Control of Animals, Pers Serv

A35102 200Control of Animals, Equip & Cap Outlay

A35104 489197Control of Animals, Contr Expend

TOTAL Control of Animals 7,416 7,908

A36104 1,1001,600Examining Boards, Contr Expend

TOTAL Examining Boards 1,600 1,100

A36201 29,87528,875Safety Inspection, Pers Serv

A36202 585Safety Inspection, Equip & Cap Outlay

A36204 4,2058,234Safety Inspection, Contr Expend

TOTAL Safety Inspection 37,109 34,664

TOTAL Public Safety 46,425 44,072

A40204 0Registrar of Vital Stat Contr Expend

TOTAL Registrar of Vital Stat Contr Expend 0 0

A45404 15,37115,295Ambulance, Contr Expend

TOTAL Ambulance 15,295 15,371

TOTAL Health 15,295 15,371

A50101 51,75050,730Street Admin, Pers Serv

A50104 2,6542,263Street Admin, Contr Expend

TOTAL Street Admin 52,993 54,404

A51322 0Garage, Equip & Cap Outlay

A51324 8,33223,183Garage, Contr Expend

TOTAL Garage 23,183 8,332

A54104 24,038190,381Sidewalks, Contr Expend

TOTAL Sidewalks 190,381 24,038

TOTAL Transportation 266,557 86,773

A67724 235250Programs For Aging, Contr Expend

TOTAL Programs For Aging 250 235

TOTAL Economic Assistance And Opportunity 250 235

A71102 0Parks, Equip & Cap Outlay

A71104 1,4132,829Parks, Contr Expend

TOTAL Parks 2,829 1,413

A73101 4,1283,885Youth Prog, Pers Serv

A73104 1,5561,160Youth Prog, Contr Expend

TOTAL Youth Prog 5,045 5,684

A741049,314Library, Contr Expend

TOTAL Library 9,314 0





(A) GENERAL


Expenditures

A75104 1,160162Historian, Contr Expend

TOTAL Historian 162 1,160

A752045,100Historical Property, Contr Expend

TOTAL Historical Property 5,100 0

A75504 0472Celebrations, Contr Expend

TOTAL Celebrations 472 0

TOTAL Culture And Recreation 22,922 8,257

A80104 7622Zoning, Contr Expend

TOTAL Zoning 22 76

A80201 16,39811,641Planning, Pers Serv

A80204 1,5401,289Planning, Contr Expend

TOTAL Planning 12,930 17,938

A81504 16,40022,150Joint Sewer Project, Contr Expend

TOTAL Joint Sewer Project 22,150 16,400

A83404 2,980Water Trans & Distrib, Contr Expend

TOTAL Water Trans & Distrib 0 2,980

A87454 5003,350Flood & Erosion Control, Contr Expend

TOTAL Flood & Erosion Control 3,350 500

A87601 2,0002,000Emergency Disaster Work, Pers Serv

TOTAL Emergency Disaster Work 2,000 2,000

A88104 3012,289Cemetery, Contr Expend

TOTAL Cemetery 2,289 301

TOTAL Home And Community Services 42,741 40,196

A90108 38,63348,160State Retirement System

A90308 20,79421,461Social Security, Employer Cont

A90408 44,29445,656Worker's Compensation, Empl Bnfts

A90508 1,8731,570Unemployment Insurance, Empl Bnfts

A90558 198182Disability Insurance, Empl Bnfts

A90608 68,04168,978Hospital & Medical (dental) Ins, Empl Bnft

TOTAL Employee Benefits 186,007 173,834

TOTAL Expenditures 888,170 703,228

A99019Transfers, Other Funds

A995091,500Transfers, Capital Projects Fund

TOTAL Operating Transfers 1,500 0

TOTAL Other Uses 1,500 0

TOTAL Detail Expenditures And Other Uses 889,670 703,228




(A) GENERAL


Analysis of Changes in Fund Balance


Fund Balance - Beginning of Year 255,488 A8021 142,397

Restated Fund Balance - Beg of Year 255,488 A8022 142,397

ADD - REVENUES AND OTHER SOURCES 776,579 831,137

DEDUCT - EXPENDITURES AND OTHER USES 889,670 703,228

Fund Balance - End of Year 142,397 A8029 270,307




Code Description

(A) GENERAL

Budget Summary

EdpCode 20172016

Estimated Revenues

Est Rev - Real Property Taxes 223,936 A1049N 217,722

Est Rev - Real Property Tax Items 56,319 A1099N 56,319

Est Rev - Non Property Tax Items 204,100 A1199N 203,000

Est Rev - Departmental Income 2,275 A1299N 7,400

Est Rev - Intergovernmental Charges 10,600 A2399N 10,000

Est Rev - Use of Money And Property 50 A2499N 50

Est Rev - Licenses And Permits 13,960 A2599N 13,160

Est Rev - Fines And Forfeitures 62,400 A2649N 63,760

Est Rev - Sale of Prop And Comp For Loss 500 A2699N 500

Est Rev - Miscellaneous Local Sources 49,687 A2799N 48,000

Est Rev - State Aid 243,182 A3099N 250,243

Est Rev - Federal Aid 49,000 A4099N 47,500

916,009 917,654TOTAL Estimated Revenues

Appropriated Fund Balance 45,500 A599N 30,150

45,500 30,150TOTAL Estimated Other Sources

961,509 947,804TOTAL Estimated Revenues And Other Sources




Code Description

(A) GENERAL

Budget Summary

EdpCode 20172016

Appropriations

App - General Government Support 278,478 A1999N 281,563

App - Public Safety 49,443 A3999N 47,564

App - Health 16,025 A4999N 15,750

App - Transportation 121,200 A5999N 72,235

App - Economic Assistance And Opportunity 500 A6999N 250

App - Culture And Recreation 227,448 A7999N 217,462

App - Home And Community Services 83,310 A8999N 126,400

App - Employee Benefits 185,105 A9199N 186,580

961,509 947,804TOTAL Appropriations

961,509 947,804TOTAL Appropriations And Other Uses






Balance Sheet

Assets

Cash 29,749 DA200 157,566

TOTAL Cash 29,749 157,566

Accounts Receivable 96,514 DA380 71,194

TOTAL Other Receivables (net) 96,514 71,194

Prepaid Expenses 4,507 DA480

TOTAL Prepaid Expenses 4,507 0







Balance Sheet

DA600Accounts Payable 16,83913,775

TOTAL Accounts Payable 16,83913,775

DA601Accrued Liabilities 4,226

TOTAL Accrued Liabilities 04,226

DA626Bond Anticipation Notes Payable

TOTAL Notes Payable 00

DA630Due To Other Funds 95


DA637Due To Employees' Retirement SystemAdditional Description OSC

22,18018,843



Fund Balance

DA806Not in Spendable Form 4,507

TOTAL Nonspendable Fund Balance 04,507

DA914Assigned Appropriated Fund Balance 1,1131,113

DA915Assigned Unappropriated Fund Balance 188,62788,211










Revenues

DA1001 455,556451,351Real Property Taxes


DA1120 281,277230,688Sales Tax (from County)

TOTAL Non Property Tax Items 230,688 281,277

DA2300Transportation Services, Other Govts

TOTAL Intergovernmental Charges 0 0

DA2401 3220Interest And Earnings


DA2650 6962,202Sales of Scrap & Excess Materials

DA2655Sales, Other

DA2665Sales of Equipment

TOTAL Sale of Property And Compensation For Loss 2,202 696

DA2770 060,000Unclassified (specify)

TOTAL Miscellaneous Local Sources 60,000 0

DA3501 159,673184,004St Aid, Consolidated Highway Aid

TOTAL State Aid 184,004 159,673


DA5031 01,500Interfund Transfers

TOTAL Interfund Transfers 1,500 0

DA5730Bond Anticipation Notes

TOTAL Proceeds of Obligations 0 0

TOTAL Other Sources 1,500 0








Expenditures

DA19104 17,400Unallocated Insurance, Contr Expend

TOTAL Unallocated Insurance 0 17,400

TOTAL General Government Support 0 17,400

DA51101 76,19765,031Maint of Streets, Pers Serv

DA51104 119,405159,516Maint of Streets, Contr Expend

TOTAL Maint of Streets 224,547 195,602

DA51122 159,673148,656Perm Improve Highway, Equip & Cap Outlay

TOTAL Perm Improve Highway 148,656 159,673

DA51204 0Maint of Bridges, Contr Expend

TOTAL Maint of Bridges 0 0

DA51302 2,81058,900Machinery, Equip & Cap Outlay

DA51304 57,61093,647Machinery, Contr Expend

TOTAL Machinery 152,547 60,420

DA51404 3,0301,452Brush And Weeds, Contr Expend

TOTAL Brush And Weeds 1,452 3,030

DA51421 63,19873,302Snow Removal, Pers Serv

DA51424 92,338112,848Snow Removal, Contr Expend

TOTAL Snow Removal 186,150 155,536

DA56802Other Transportation Equip&cap Out

TOTAL Other Transportation Equip&cap Out 0 0


DA90108 22,18026,651State Retirement, Empl BnftsAdditional Description Rich OSC

DA90308 10,60110,583Social Security , Empl Bnfts

DA90508 122882Unemployment Insurance, Empl Bnfts

DA90558 0Disability Insurance, Empl Bnfts

DA90608 65,19863,002Hospital & Medical (dental) Ins, Empl Bnft


DA97206 54,50099,213Debt Principal, Installment Bonds

DA97306 47,500Debt Principal, Bond Anticipation Notes

TOTAL Debt Principal 99,213 102,000

DA97207 9,56310,554Debt Interest, Installment Bonds

TOTAL Debt Interest 10,554 9,563


DA99509Transfers, Capital Projects Fund

TOTAL Operating Transfers 0 0

TOTAL Other Uses 0 0









Fund Balance - Beginning of Year 88,303 DA8021 93,831

Restated Fund Balance - Beg of Year 88,303 DA8022 93,831



Fund Balance - End of Year 93,831 DA8029 189,740




Code Description


Budget Summary

EdpCode 20172016

Estimated Revenues

Est Rev - Real Property Taxes 455,556 DA1049N 440,487

Est Rev - Non Property Tax Items 245,000 DA1199N 250,000

Est Rev - Use of Money And Property 20 DA2499N 20

Est Rev - Sale of Prop And Comp For Loss 1,000 DA2699N 31,000

Est Rev - Miscellaneous Local Sources 62,627 DA2799N 61,000

Est Rev - State Aid 129,956 DA3099N 129,999


Obligations Authorized 0 DA530N

Estimated - Proceeds of Obligations DA5799N 190,000

Appropriated Fund Balance 1,113 DA599N

1,113 190,000TOTAL Estimated Other Sources

895,272 1,102,506TOTAL Estimated Revenues And Other Sources




Code Description


Budget Summary

EdpCode 20172016

Appropriations

App - Transportation 665,303 DA5999N 867,657

App - Employee Benefits 108,406 DA9199N 106,952

App - Debt Service 111,563 DA9899N 108,497

885,272 1,083,106TOTAL Appropriations

Other Budgetary Purposes DA962N 19,400

Interfund Transfers 10,000 DA9999N 0

10,000 19,400TOTAL Other Uses

895,272 1,102,506TOTAL Appropriations And Other Uses






Balance Sheet

Assets

Cash 179,452 H200

TOTAL Cash 179,452 0

TOTAL Assets and Deferred Outflows of Resources 179,452 0






Balance Sheet

H600Accounts Payable

TOTAL Accounts Payable 00

H626Bond Anticipation Notes Payable 1,455,000

TOTAL Notes Payable 01,455,000

H630Due To Other Funds


1,455,000 0TOTAL Liabilities

Fund Balance

H878Capital Reserve

TOTAL Restricted Fund Balance 00

H915Assigned Unappropriated Fund Balance

TOTAL Assigned Fund Balance 00

H917Unassigned Fund Balance -1,275,548

TOTAL Unassigned Fund Balance 0-1,275,548

-1,275,548 0TOTAL Fund Balance

179,452 0TOTAL Liabilities, Deferred Inflows And Fund Balance







Revenues

H2389Misc Revenue, Other Govts

H2397Capital Projects-Other Local Govts

TOTAL Intergovernmental Charges 0 0

H2401 1550Interest And Earnings


H4991Fed Aid, Water Cap Proj

TOTAL Federal Aid 0 0

TOTAL Revenues 50 15

H5031Interfund Transfers

TOTAL Interfund Transfers 0 0

H5710 977,000Serial Bonds

H5720Statutory Installment Bonds

H5730 322,5001,075,000Bond Anticipation Notes

H5731 1,132,5008,000Bans Redeemed From Appropriations

TOTAL Proceeds of Obligations 1,083,000 2,432,000

TOTAL Other Sources 1,083,000 2,432,000

TOTAL Detail Revenues And Other Sources 1,083,050 2,432,015







Expenditures

H11302Traffic Viol Bureau, Equip & Cap Outlay

TOTAL Traffic Viol Bureau 0 0

TOTAL General Government Support 0 0

H51302190,000Machinery, Equip & Cap Outlay

TOTAL Machinery 190,000 0

TOTAL Transportation 190,000 0

H73102Youth Prog, Equip & Cap Outlay

TOTAL Youth Prog 0 0

TOTAL Culture And Recreation 0 0

H83402 73,224115,386Water Trans & Distrib, Equip & Cap Outlay

TOTAL Water Trans & Distrib 115,386 73,224


H97206Debt Principal, Installment Bonds

H97306 1,075,0001,078,000Debt Principal, Bond Anticipation NotesAdditional Description water 3 ban paid

TOTAL Debt Principal 1,078,000 1,075,000

H97207Debt Interest, Installment Bonds

H97307 8,244Debt Interest, Bond Anticipation NotesAdditional Description water 3 int

TOTAL Debt Interest 0 8,244

TOTAL Expenditures 1,383,386 1,156,468

H99019Transfers, Other Funds

TOTAL Operating Transfers 0 0

TOTAL Other Uses 0 0

TOTAL Detail Expenditures And Other Uses 1,383,386 1,156,468








Fund Balance - Beginning of Year -975,211 H8021 -1,275,547

Restated Fund Balance - Beg of Year -975,211 H8022 -1,275,547

ADD - REVENUES AND OTHER SOURCES 1,083,050 2,432,015

DEDUCT - EXPENDITURES AND OTHER USES 1,383,386 1,156,468

Fund Balance - End of Year -1,275,547 H8029






Balance Sheet

Assets

Deferred Outflows of Resources - Pensions 15,039 K496

TOTAL Other 15,039 0

TOTAL Assets and Deferred Outflows of Resources 15,039 0






Balance Sheet

Liabilities, Deferred Inflows And Fund Balance

K159Total Non-Current Govt Assets 15,039

TOTAL Investments in Non-Current Government Assets 015,039

15,039 0TOTAL Fund Balance

15,039 0TOTAL





Balance Sheet






Revenues

SF1001 74,50272,811Real Property Taxes










Expenditures

SF34104 74,50272,811Fire Protection, Contr Expend

TOTAL Fire Protection 72,811 74,502

TOTAL Public Safety 72,811 74,502










Fund Balance - Beginning of Year SF8021

Restated Fund Balance - Beg of Year SF8022



Fund Balance - End of Year SF8029





(SL) LIGHTING

Balance Sheet

Assets

Cash 6,555 SL200 5,963

TOTAL Cash 6,555 5,963





(SL) LIGHTING


Balance Sheet

SL600Accounts Payable 1,1991,193

TOTAL Accounts Payable 1,1991,193


Fund Balance

SL914Assigned Appropriated Fund Balance 1,0001,000

SL915Assigned Unappropriated Fund Balance 3,7644,362








(SL) LIGHTING


Revenues

SL1001 12,00011,000Real Property Taxes


SL2401 0Interest And Earnings








(SL) LIGHTING


Expenditures

SL51824 12,59814,032Street Lighting, Contr Expend

TOTAL Street Lighting 14,032 12,598







(SL) LIGHTING




Fund Balance - Beginning of Year 8,394 SL8021 5,362

Restated Fund Balance - Beg of Year 8,394 SL8022 5,362



Fund Balance - End of Year 5,362 SL8029 4,764





(SW) WATER

Balance Sheet

Assets

CashAdditional Description W3 74991.32

117,336 SW200 177,124

Petty Cash 150 SW210

TOTAL Cash 117,486 177,124

Water Rents Receivable 49,976 SW350

Accounts Receivable SW380

TOTAL Other Receivables (net) 49,976 0

Due From Other Funds SW391

TOTAL Due From Other Funds 0 0





(SW) WATER


Balance Sheet

SW600Accounts Payable 2,366

TOTAL Accounts Payable 02,366

SW601Accrued Liabilities

TOTAL Accrued Liabilities 00

SW626Bond Anticipation Notes Payable

TOTAL Notes Payable 00

SW630Due To Other Funds


SW637Due To Employees' Retirement SystemAdditional Description W3 37.50

1,2221,015



Fund Balance

SW915Assigned Unappropriated Fund BalanceAdditional Description W3 74953.82

175,903164,081








(SW) WATER


Revenues

SW1001 0Real Property Taxes

TOTAL Real Property Taxes 0 0

SW2140 186,828217,678Metered Water SalesAdditional Description W3 74985.14

SW2142547Unmetered Water Sales

TOTAL Departmental Income 218,225 186,828

SW2401 610Interest And EarningsAdditional Description W3 6.18


SW2701Refunds of Prior Year's Expenditures

TOTAL Miscellaneous Local Sources 0 0


SW5031Interfund Transfers

TOTAL Interfund Transfers 0 0

TOTAL Other Sources 0 0






(SW) WATER


Expenditures

SW13754Credit Card Fees

TOTAL Credit Card Fees 0 0

TOTAL General Government Support 0 0

SW83101 17,08211,749Water Administration, Pers ServAdditional Description W3 2999.88

SW83102 01,240Water Administration, Equip & Cap Outlay

SW83104 11,9437,035Water Administration, Contr ExpendAdditional Description W3 1192.50

TOTAL Water Administration 20,024 29,025

SW83202 199Source Supply Pwr & Pump, Equp& Cap Outlay

SW83204 16,86423,972Source Supply Pwr & Pump, Contr ExpendAdditional Description W3 6915.55

TOTAL Source Supply Pwr & Pump 23,972 17,063

SW83304 0182Water Purification, Contr Expend

TOTAL Water Purification 182 0

SW83401 1,8006,190Water Trans & Distrib, Pers Serv

SW83404 3,078200Water Trans & Distrib, Contr Expend

TOTAL Water Trans & Distrib 6,390 4,878


SW90108 1,2221,529State Retirement, Empl BnftsAdditional Description W3 37.50

SW90308 1,3321,142Social Security , Empl BnftsAdditional Description W3 210.55

SW90508 33Unemployment Insurance, Empl BnftsAdditional Description W3 10.89


SW97106Debt Principal, Serial Bonds

SW97206 78,56778,567Debt Principal, Installment BondsAdditional Description Water 1

SW97306 10,0005,000Debt Principal, Bond Anticipation NotesAdditional Description Water 2

SW97976 19,000Debt Principal Other GovernmentAdditional Description Water 3

TOTAL Debt Principal 83,567 107,567

SW9720721,847Debt Interest, Installment Bonds

SW97307 13,894Debt Interest, Bond Anticipation NotesAdditional Description W3 10781.56

TOTAL Debt Interest 21,847 13,894






(SW) WATER




Fund Balance - Beginning of Year 104,499 SW8021 164,081

Prior Period Adj -Increase In Fund Balance SW8012

Restated Fund Balance - Beg of Year 104,499 SW8022 164,081



Fund Balance - End of Year 164,081 SW8029 175,903




Code Description

(SW) WATER

Budget Summary

EdpCode 20172016

Estimated Revenues

Est Rev - Departmental Income 211,781 SW1299N 204,655


Appropriated Fund Balance SW599N 5,000

0 5,000TOTAL Estimated Other Sources

211,781 209,655TOTAL Estimated Revenues And Other Sources




Code Description

(SW) WATER

Budget Summary

EdpCode 20172016

Appropriations

App - Home And Community Services 75,307 SW8999N 73,107

App-Employee Benefits 2,603 SW9199N 3,550

App - Debt Service 127,933 SW9899N 127,998

205,843 204,655TOTAL Appropriations

App - Interfund Transfer 5,938 SW9999N 5,000

5,938 5,000TOTAL Other Uses

211,781 209,655TOTAL Appropriations And Other Uses





(TA) AGENCY

Balance Sheet

Assets

Cash 37 TA200 2,696

TOTAL Cash 37 2,696

Due From Other Funds 890 TA391 281

TOTAL Due From Other Funds 890 281

Due From Other Governments 163 TA440

TOTAL Due From Other Governments 163 0





(TA) AGENCY


Balance Sheet

TA630Due To Other Funds 1,057

TOTAL Due To Other Funds 01,057

TA631Due To Other Governments 33

TOTAL Due To Other Governments 033

TA10Consolidated Payroll 0

TA17Deferred Compensation 0

TA18State Retirement 1,485

TA19Disability Insurance 0

TA20Group Insurance 1,564

TA21Nys Income Tax 0

TA22Federal Income Tax 0

TA23Income Executions 0

TA24Assoc & Union Dues -72

TA26Social Security Tax 0

TA85Other Funds (specify) 0

TOTAL Agency Liabilities 2,9770








Balance Sheet

Assets

Total Non-Current Govt Liabilities 2,072,600 W129 2,858,081

TOTAL Provision To Be Made In Future Budgets 2,072,600 2,858,081

TOTAL Assets and Deferred Outflows of Resources 2,072,600 2,858,081






Balance Sheet

W638Net Pension Liability -Proportionate Share 58,452

TOTAL Other Liabilities 058,452

W628Bonds Payable 2,858,0812,014,148

TOTAL Bond And Long Term Liabilities 2,858,0812,014,148

2,072,600 2,858,081TOTAL Liabilities

2,072,600 2,858,081TOTAL Liabilities




Office of the State Comptroller4/26/2017TOWN OF Campbell

Statement of Indebtedness


County of: Steuben

Municipal Code: 460311700000

FirstYear

DebtCode

Description

CopsFlag

CompFlag

Date ofIssue

Date ofMaturity

Int.Rate

Var?

Amt. Orig.Issued

O/S Beg.of Year

PaidDur. Year

RedeemedBond Proc.

Prior Yr.Adjust.

AccretedInterest

O/S End

of Year

E 05/29/2016 1.79% $0 $0$1,075,000 $1,075,000 $1,075,00005/29/2015Water #3BAN2015 $0

E 03/17/2017 1.70% $0 $0$190,000 $10,00009/04/2009Water District 2 WaterMains

BAN2010 $180,000

AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $1,265,000 $1,085,000 $0 $0$0 $180,000$0

E 06/15/2039 0.00% $0 $0$2,357,000 $1,885,598 $78,56707/02/2009EFCBOND2009 $1,807,031

E 05/15/2053 1.75% $0$977,000 $0 $005/25/2016Water #3 - RuralDevelopmt

BOND2016 $977,000

AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $1,885,598 $78,567 $0 $0$977,000 $2,784,031$0

N 09/24/2019 2.85% $0 $0$190,000 $190,000 $47,50003/19/20152016 International10-Wheeler

BAN2015 $142,500

AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $190,000 $47,500 $0 $0$0 $142,500$0

N 06/15/2017 3.30% $0 $0$150,000 $55,050 $30,00006/15/20122013 Mack Granite10Wheel

BOND2012 $25,050

N 07/31/2018 3.50% $0 $0$98,000 $73,500 $24,50006/09/20142015 InternationalBOND2014 $49,000

AFR Year Total for Type/Exempt Status - Sums Issued Amts only made in AFR Year $128,550 $54,500 $0 $0$0 $74,050$0

AFR Year Total for All Debt Types - Sums Issued Amts only made in AFR Year $0$0$1,265,567$3,469,148$977,000 $3,180,581$0

TOWN OF CampbellSchedule of Time Deposits and Investments


EDP Code Amount

CASH:

On Hand 9Z2001 $400.00

Demand Deposits 9Z2011 $626,291.58

Time Deposits 9Z2021

Total $626,691.58

COLLATERAL:

- FDIC Insurance 9Z2014 $627,359.86

9Z2014A

INVESTMENTS:

- Securities (450)

Book Value (cost) 9Z4501

Market Value at Balance Sheet Date 9Z4502

9Z4504A

- Repurchase Agreements (451)

Book Value (cost) 9Z4511

Market Value at Balance Sheet Date 9Z4512

9Z4514A

$627,359.86

Collateralized with securities held in possession of municipality or its agent



Total


BankAccountNumber

BankBalance

Add:DepositIn Transit

Less:OutstandingChecks

AdjustedBank

Balance

*****-0626 $292,053 $0 $3,093 $288,961

*****-0618 $160,492 $0 $2,982 $157,510

*****-3205 $80,569 $0 $72 $80,497

*****-8546 $16,693 $0 $57 $16,636

*****-8295 $5,000 $0 $0 $5,000

*****-2819 $75,048 $0 $57 $74,991

*****-0642 $2,852 $0 $156 $2,696

Total Adjusted Bank Balance

Petty Cash

Adjustments

Total Cash 9ZCASH *

Total Cash Balance All Funds 9ZCASHB *

* Must be equal

$626,292

$400.00

$.00

$626,692

$626,747


TOWN OF CampbellBank Reconciliation


Include All Checking, Savings and C.D. Accounts

TOWN OF CampbellLocal Government QuestionnaireFor the Fiscal Year Ending 2016

Response

Yes

No

No

No

Does your municipality have a written procurement policy?

Have the financial statements for your municipality been independently audited?

If not, are you planning on having an audit conducted?

Does your local government participate in an insurance pool with other localgovernments?

If yes, has your municipality used the results to design the system of internalcontrols?

1)

2)

3)

4)

5)

6)

7)

9)

8)

Has your municipality prepared and documented a risk assessment plan? No

Does your municipality have a Capital Plan? No

Does your municipality have a Length of Service Award Program (LOSAP)for volunteer firefighters?

No

Does your local government participate in an investment pool with other localgovernments?

No

Have you had a change in chief executive or chief fiscal officer during the lastyear?

Has your Local Government adopted an investment policy as required by General Municipal Law, Section 39?

Yes

Yes

TOWN OF CampbellEmployee and Retiree BenefitsFor the Fiscal Year Ending 2016

# of Retirees# of FullTime

Employees

# of PartTime

Employees

TotalExpenditures(All Funds)

AccountCode

Description

88$62,035.2590108 State Retirement System

90158 Police and Fire Retirement

90258 Local Pension Fund

8 22$32,727.0090308 Social Security

8 9$44,294.0090408 Worker's Compensation Insurance

90458 Life Insurance

8 5$2,028.0090508 Unemployment Insurance

8$198.0290558 Disability Insurance

8$133,239.1390608 Hospital and Medical(Dental) Insurance

90708 Union Welfare Benefits

90858 Supplemental Benefit Payment toDisabled Fire Fighters

91890 Other Employee Benefits

22

8Total Full Time Employees:

Total Part Time Employees:

Total

Computed Total From FinancialSection (comparative purposes only)

$274,521.40

$274,520.93

OSC Municipality 460311700000

TOWN OF CampbellEnergy Costs and ConsumptionFor the Fiscal Year Ending 2016

Units Of Measure

Total VolumeTotal Expenditures

Energy Type AlternativeUnits OfMeasure

gallonsGasoline

gallonsDiesel Fuel

gallonsFuel Oil

cubic feetNatural Gas

kilowatt-hoursElectricity

tonsCoal

gallonsPropane


TOWN OF CampbellSchedule of Other Post Employment Benefits (OPEB)


Annual OPEB Cost and Net OPEB Obligation

1. Type of Other Post Employment Benefits Plan

2. Annual Required Contribution(ARC)

3. Interest on Net OPEB Obligation

4. Adjustment to Annual Required Contribution

5. Annual OPEB Expense

6. Less: Actual Contribution Made

7. Increase in Net OPEB Obligation

8. Net OPEB Obligation - beginning of year

9. Net OPEB Obligation - end of year

10. Total Other Post Employment Benefits as reported in Accounts 683 in Financial Section, Current Fiscal Year

11. Percentage of Annual OPEB Cost Contributed (Actual Contribution Made/Annual OPEB Cost)

Funded Status and Funding Process

12. Actuarial Accrued Liability(AAL)

13. Less: Actuarial Value of Plan Assets

14. Unfunded Actuarial Accrued Liability(UAAL)

15. Funded Ratio(Actuarial Value of Plan Assets/AAL)

16. Annual Covered Payroll (of active employees covered by the plan)

17. UAAL as Percentage of Annual Covered Payroll

Other OPEB Information

18. Date of most recent actuarial valuation

19. Actuarial method used

20. Assumed rate of return on investments discount rate

21. Amortization period of UAAL(in years)

.00%


CERTIFICATION OF CHIEF FISCAL OFFICER

and filed by means of electronic data transmission.

Wendy Oman Michael Austin

Name of Report Preparer if differentthan Chief Fiscal Officer

Name

(607) 527-8244 Town Supervisor

Telephone Number Title

8529 Main Street, Campbell, NY 14821

Official Address

04/26/2017 (607) 527-8244

Date of Certification Official Telephone Number

, hereby certify that I am the Chief Fiscal Officer ofMichael Austin

By entering the personal indentification number assigned by the Office of the State Comptroller to me as

Town of Campbell , and that the information provided in the annual

I,

the

the Chief Fiscal Officer of the

annual financial report, I am evidencing my express intent to authenticate my certification of the

my signature for use in conjunction with the filing of the 'sTown of Campbell

Town of Campbell , and adopted by me as

and correct to the best of my knowledge and belief., is TRUE

financial report of the Town of Campbell , for the fiscal year ended 12/31/2016

Town of Campbell's annual financial report for the fiscal year ended 12/31/2016


TOWN OF CampbellFinancial Comments


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