1 | Page Development Authority of the North Country Dulles State

Transcription

Development Authority of the North Country Dulles State Office Building 317 Washington St., Suite 414 Watertown, NY 13601 This document represents the Development Authority of the North Country’s Budget and Financial Plan for the Fiscal Year Ending March 31, 2016 pursuant to New York Codes, Rules & Regulations, Part 203, Chapter V, Title 2. § 203.4 (d) and 203.5 Budget and Financial Plan Documents (d) All approved budgets and financial plans shall be made available for public inspection, whenever practicable, not less than 7 days before the commencement of the next fiscal year, and shall be submitted to the State Comptroller within 7 days of approval by the board, in an electronic format prescribed by the State Comptroller. See Appendix I ‐ FYE 2016 Signed Budget Resolutions (these documents are also posted on our website) § 203.4 (e) Budget and Financial Plan Documents (e) For purposes of making budgets and financial plans available for public inspection under subdivisions (c) and (d) of this section, the public authority shall make the budgets and financial plans available for a period of not less than 45 days in not less than five convenient public places throughout the area of jurisdiction of the authority and notify the State Comptroller of such locations. The public authority shall also post the budgets and financial plans on its website, if any. The Development Authority of the North Country has posted this document to its website and has made this document available at the following locations: Solid Waste Management Facility Warneck Pump Station Dulles State Office Building 317 Washington St. 23400 NY 177 23557 Rte 37 Watertown, NY 13601 Rodman, NY 13682 Watertown, NY 13601 Village of Carthage Village of Clayton 120 S. Mechanic St. 425 Mary St. Carthage, NY 13619 Clayton, NY 13624 § 203.5 Budget and Financial Plan Format. This document represents the Budget and Financial Plan for FYE March 31, 2016 per OSC requirements. 1 | P a g e § 203.6 Budget and Financial Plan presentation. Each budget or financial plan shall be accompanied by: § 203.6 (a) an explanation of the public authority’s relationship with the unit or units of government, if any, on whose behalf or for whose benefit the authority was established. The Development Authority of the North Country was established June 26, 1985 under Section 8, Title 29, Public Authority’s Law by the New York State Legislature. It was established to institute a comprehensive, coordinated program of economic development activities in the three county area comprised of the counties of Jefferson, Lewis and St. Lawrence which surround the United States Army Base at Fort Drum in order to provide the region with the capability to effectively plan and develop the infrastructure needs of the region. Today the Development Authority operates a solid waste management facility, water and wastewater facilities, and an open access telecommunications network. The Authority also provides engineering and environmental assistance for internal Authority projects and municipal customers and administers several business and housing loan programs, serving as a regional administrator for New York State programs. § 203.6 (b) a description of the budget process, including the dates of key budget decisions. At least 5 months prior to the close of the current fiscal year, the Authority’s Comptroller creates next fiscal year’s budget calendar. This calendar incorporates management budget milestone dates and pre‐
established Board meeting dates for the initial preliminary budget review, tentative budget review, and final budget review and approval. See Appendix II – FY 2015‐2016 Budget Calendar The budget calendar is distributed at the November Manager’s meeting. In mid‐December, Division Budget Packets are issued to the managers. These packets contain the Budget Objectives and Goals Narrative, Wages & Fringe Budget Assumptions, and Revenue and Expense Data – 5 Year Actual Comparison. Current year to date general ledger transactions for expenses and a Budget Preparation Template are forwarded to managers. Each manager is then responsible for creating their budgets using historical data and reasonable projections. Reasonable projections are based on the interpretation of known facts and variables specific to each manager’s field of expertise. In January, each manager meets with the Executive Budget Committee to discuss their budgets (O&M and Capital), critical issues and priorities. The Executive Budget Committee includes the Executive Director, Deputy Executive Director, and the Comptroller. See Appendix III – Budget Memo 2015‐2016 See Appendix IV – FYE 2016 Wage and Budget Assumptions See Appendix V – Critical Issues 2015‐2016 2 | P a g e On January 29, 2015, a Budget Work Session was held with the Board of Directors where staff provided the Board with a high level presentation of the proposed budget and critical issues. On February 26, 2015, the Finance Committee convened to review the Preliminary Operating and Capital Budget of each division of the Authority. This meeting was open to the entire Board. Prior to the March 19, 2015, Board Meeting, the Finance Committee reviewed and approved all modifications made to the Preliminary Budget. At the March 19, 2015 Board Meeting, the Final Budget and all required resolutions were presented, voted upon and approved by the Board. The Executive Director encouraged Board members to ask questions and participate in the process. Both the Executive Director and the Managers were available for discussion. § 203.6 (c) a description of the principal budget assumptions, including sources of revenue, staffing, and future collective bargaining costs, and programmatic goals. Principal budget assumptions – See Appendix IV – FYE 2016 Wage and Budget Assumptions Sources of revenue – Regional Development revenue includes customer billings based on loan and/or administrative services agreements, grant income as specified, loan interest and investment interest income. Solid Waste Management Facility revenue includes customer billings based on tipping fees, grants as specified, landfill gas to energy revenue based on projected energy conversions and marketplace activity, interest income, and investment interest. Telecommunications revenue includes customer billings for connection to the Open Access Telecommunications Network, grants as specified, interest income, and investment income. Water Quality/Engineering revenue includes customer billings based on consumption, usage, and services rendered, interest income, and investment income. Staffing – See Appendix VII – Staffing 2015‐2016 Future collective bargaining costs – not applicable – non‐union workforce Programmatic goals – See Appendix VI – Programmatic Goals § 203.6 (d) a self‐assessment of budgetary risks. Self‐assessment ‐ See Appendix XIII – Self‐Assessment Budgetary Risks 2015‐2016 3 | P a g e § 203.6 (e) a revised forecast of the current year’s budget. See Appendix I – Amended FYE 2015 Budget is included by Division on Appendix A § 203.6 (f) a reconciliation that identifies all changes in estimates from the projections in the previously approved budget or plan. See Appendix VIII – Monthly Budget Revisions FY 2015 § 203.6 (g) a statement of the last completed fiscal year’s actual financial performance in categories consistent with the proposed budget or financial plan. See Appendix IX – Change in Net Position FYE 3/31‐2014 § 203.6 (h) a projection of the number of employees, including sources of funding, the numbers of full‐
time and full‐time equivalents, and functional classifications. Staffing is budgeted for by managers at the division level. The sources of funding to maintain staff is inherent to their revenue budgets and/or operational necessity. Revenue budgets include customer billings, loan interest, etc. Operational necessity would encompass the administration and engineering functions needed to support all operations of the Authority. These functions are allocated out to all revenue‐bearing divisions. See Appendix VII – Staffing 2015‐2016 § 203.6 (i) a statement of each revenue‐enhancement and cost‐reduction initiative that represents a component of any gap‐closing program and the annual impact on revenues, expenses, and staffing. Not Applicable ‐ No gap‐closing programs § 203.6 (j) a statement of the source and amount of any material non‐recurring resource that is planned for use in any given fiscal year. Specific grants NYS Grants Administration $5,000 – Dept. of Labor Training Regional Development $400,000 – Revolving Loan Fund Solid Waste Management Facility $30,000 – Household Hazardous Waste Solid Waste Management Facility $826,975.26 – LFG Gas Telecommunications $1,248,000 – Connect NY Grant, Public Safety 911 Project 4 | P a g e No Federal Grants at this time. See Appendix X – Capital Project Summary for FY2016 § 203.6 (k) a statement of any transactions that shift material resources from one year to another and the amount of any reserves. See Appendix X – Capital Project Summary for FY2016 § 203.6 (l) a statement of borrowed debt projected to be outstanding at the end of each fiscal year covered by the budget or financial plan; the planned use or purpose of debt issuances; scheduled debt service payments for both issued and proposed debt; the principal amount of proposed debt and assumed interest rate(s); debt service for each issuance as a percentage of total pledged revenues, listed by type and category of pledged revenues; cumulative debt service as a percentage of available revenues; and amount of debt that can be issued until legal limits are met. See Appendix XI – Financing Arrangements (FYE Audit) Pledged Revenues – not applicable Debt Service as a %’age of Available Revenues; Principal & Interest $4,135,721/$9,217,152=45% Statutory authorization of the amount of debt that can be issued is unlimited. See Appendix XII – Supplemental Schedule of Revenue, Expenses and Change in Net Position (FYE Audit) § 203.6 (m) a statement of the annual projected capital cost broken down by category and sources of funding, and for each capital project, estimates of the annual commitment, total project cost, expected date of completion and the annual cost for operating those capital projects or capital categories that, when placed into service, are expected to have a material impact on the operating budget. Capital Project Summary – See Appendix X – Capital Project Summary for FY2016 Estimated annual O&M resulting from completed Capital Projects have been included within the Board authorized budgets. See Appendix I – FYE 2016 Signed Budget Resolutions 5 | P a g e APPENDIXI
APPENDIXII
FY 2015 – 2016 BUDGET CALENDAR
DATE
Activity
11-05-2014
Budget Calendar Distribution and Review - Managers Meeting
12-11-2014
Board Review of Preliminary Budget & Financial Plan as required by
PAAA – Comptroller to prepare
12-12-2014
Division Budget Packets Issued (Standardized Information)
12-17-2014
Critical Issues Identified – Managers (Submit to Executive Director)
12-30-2014
Preliminary Budget & Financial Plan Available as required by PAAA –
Comptroller to Post
1-07-2015
Capital Plan Estimates Submitted – 10 year
- Managers shall create a Project Initiation Form for all Projects.
- Capital Plans and PIFs will be located in the following folder:
\\Fileserver\share\BUDGETS\FYE 2016\FYE 2016 Capital Projects
1-09-2015
1-13-2015
1-14-2015
Initial Budgets Submitted to Executive Director with Priority Listing
Initial Budgets Reviewed – Executive Budget Committee
- Administration 9:30
- IT
10:30
- Engineering
1:00
- Regional Dev
2:30
Initial Budgets Reviewed – Executive Budget Committee
- SWMF
9:00
- Telecom
10:30
- Water Quality
1:00
1-29-2015
Budget Work Session – Authority Board
-Division Presentations (High Level Power Point)
-Capital Plan Overview
-Reserves Narrative
-Debt Service Narrative
-Critical Issues
2-12-2015
Regional Water Line Board Review
??
Budget Review with US Army
2-26-2015
Budget and Finance Committee Review & Recommendation of Final
Budget – Open to Entire Board
3-19-2015
Final Budget Adopted by Board
APPENDIXIII
Development Authority of the North Country
Memorandum
TO:
Tom Sauter
Tim Field
Michelle Capone
Rich LeClerc
Carrie Tuttle
Dave Wolf
Patti Pastella
FROM:
James Wright
Carl Farone
DATE:
December 11, 2014
SUBJECT:
FYE 2016 Budget Packet
Introduction:
As we embark upon a new fiscal year it is time to reflect upon our accomplishments and to consider those
things that we can improve upon. While Fiscal Year 2016 can be viewed as a new beginning, it is very likely to
have challenges for each of us. It is important that we consider these challenges and build our budgets to
reflect our internal operating needs but to also consider the ultimate impact on our customers.
As we have in the past, each of us is tasked with evaluating the capital requirements of our operations to ensure
that we are serving our customers in the best possible manner and at a competitive price. To date, we have been
fortunate in that our operations provided sufficient revenue to fund capital and operating reserves. Fiscal Year
2016 is poised to have challenges with reduced waste volumes at our Solid Waste Management Facility and our
Telecom Division experiencing the full impact of the renewed (but reduced) contacts with two of its main
customers. These challenges can be overcome with proper prioritization and planning. It is the expectation
that FY 2016 budgets will be submitted to the Executive Director on January 9th.
Objectives:
The primary objective of the budget process is to develop a financial plan which will enable the Authority to
produce sufficient revenue to cover operating, administrative and capital costs while adequately funding
reserves. The ability of the Development Authority to remain self-funding and to provide positive operating
results is dependent upon continued responsible and prudent fiscal management. In all budget areas, long term
planning is a primary concern.
Capital purchases are an integral component of the total budget. Asset additions or replacements of less than
$10,000 should be included in individual expense line items. Items over $10,000 should be separately
identified in Capital Budgets. Smaller capital purchases, unless otherwise approved, will be purchased through
operating revenues. The budget will include a 10 Year capital plan to reflect planned capital expenditures; this
is consistent with the State’s New York Works Capital Planning Process. Consequently, specific attention
should be applied to major projects which could involve significant State Funding or participation. While
estimating capital expenditures for years two through ten is acceptable, current year capital costs should be
backed by supporting documentation. For FY 2016, an emphasis will be placed on completing capital
projects within the fiscal year.
G:\BUDGETS\FYE 2016\FYE 2016 Budget Preparation\BudgetMemo 15-16.doc
As always, Division Managers have the responsibility for preparation of total budgets and managing such
budgets throughout the year. Finance staff will provide managers with support in creating and managing these
budgets.
Attached find the following documents which you will need to begin preparing your budgets:
1. Budget Objectives and Goals Narrative
2. Wages & Fringe Budget Assumptions
3. Revenue and Expense Data – 5 Year Actual Comparison
A Budget Preparation Template will be provided to each of you as soon as November’s Financials are finalized.
Please feel free to contact me at any time if you should have any questions.
BUDGET OBJECTIVES & GOALS NARRATIVE (FYE 2016)
ADMINISTRATIVE BUDGET
The Administrative budget will continue to identify direct facility expenses from those which are general
overhead charges. Direct facility expenses will be charged to the appropriate facility whenever possible, and
not passed through the general administration budget.
Administrative expenses will be charged to the operating facilities as follows:


Personnel costs (salary and fringe benefits) will be directly charged to the facility in which time is
worked. As such, time allocation budgets will be provided to all administrative staff.
General Office Expenses associated with running the Administrative office will be charged to each
facility based on a standard hourly overhead rate which is allocated based on actual admin labor hours
charged to each facility.
The ECMS Committee will update the ECMS Strategic Plan to include ongoing implementation and
maintenance. ECMS costs will be included in the Administrative Budget.
Minimal growth in total administrative costs is anticipated.
INFORMATION TECHNOLOGY BUDGET
The Director of Information Technology will develop a centralized plan for the purchase of computer
equipment, software and will develop a 5 year capital plan for the replacement of computer based technology.
The Information Technology Department will not have a specific Information Technology Division Budget but
will create and manage a centralized budget for all Authority IT purchases (equipment & software) which will
be purchased at the Division level. Costs of operating the Information Technology Department will be
identified and incorporated into the operating divisions of the Authority. Such costs shall be charged to the
Authority Division obtaining the benefit from the purchase.
The Director of Information Technology will meet with each Division Manager to ensure that IT Objectives are
identified and costs are appropriately budgeted within the operating divisions.
ENGINEERING BUDGET
The Director of Engineering will develop an Engineering Division Budget which will identify all revenue and
expenses of the Engineering Division.
Engineering Labor will be directly charged to the facility in which time is worked. The Director of Engineering
will meet with each Division Manager to discuss Engineering Staff Time allocation to ensure that each of the
Division Managers understands the level of Engineering support afforded within the budget. Upon completion
of such meetings, a formalized time allocation will be documented and included in the budget.
The general expenses associated with running the Engineering Division, will be charged directly to the
Engineering Division. An allocation will distribute these costs to the operating divisions of the Authority based
a standard hourly overhead rate which is allocated based on actual engineering labor hours charged to each
facility.
Authority SCADA and GIS expenses will be charged directly to the Engineering Division. These costs will be
allocated to the operating divisions based on utilization of such systems. The Director of Engineering shall
quantify the utilization as a percentage of costs attributable to each division.
PROJECT DEVELOPMENT
The budget for Project Development includes 5 distinct budgets which are consolidated for Board reporting and
budget approval. The 5 budgets are as follows:
1. Community Rental Housing Program (CRHP): The CRHP was created to establish a revolving loan
fund to create affordable housing as a result of the expansion of Fort Drum. The CRHP budget should
anticipate receipt of grant funds (if applicable), interest income on loans receivable as well as
corresponding expenditures. All loans shall be reviewed for collectability on an ongoing basis.
2. Community Development Loan Fund (CDLF): The CDLF will be managed conservatively with
requests for funding shared with other organizations (e.g. NCA) when possible. The CDLF budget
should include interest income on loans receivable, interest income on deposits as well as corresponding
expenditures. All loans shall be reviewed for collectability on an ongoing basis.
3. Affordable Housing Program (ARHP): The ARHP will be managed conservatively with requests for
funding shared with other organizations when possible. The ARHP budget should include interest
income on loans receivable, interest income on deposits as well as corresponding expenditures. All
loans shall be reviewed for collectability on an ongoing basis.
4. Administrative Contracts: Project Development Staff manage multiple administrative contracts;
many which are on a time and material basis and others that are on a lump sum basis (e.g. NCA). Staff
shall continue to monitor each project to ensure profitability or at a minimum, cost reimbursement. The
budget for Administrative Contracts will include revenue from contracts as well as associated
expenditures. Other sources of further administrative reimbursement will be emphasized to the extent
possible to maximize revenue potential.
5. North Country EDF: Project Development staff will create a budget for the North Country EDF with
full participation of the New York Power Authority.
WATER AND WASTE WATER FACILITIES
1. Army Sewer Line (ASL): Budgets and rates for the ASL should remain relatively stable. Capital
projects should be thoroughly reviewed and consideration should be given to necessity and rate impact.
Capital Projects identified should be completed within fiscal year budgeted.
2. Army Water Line (AWL): Budgets and rates for the AWL should remain relatively stable. Capital
projects should be thoroughly reviewed and consideration should be given to necessity and rate impact.
Capital projects identified should be completed within the fiscal year budgeted.
3. Regional Water Line (RWL): Budgets and rates for the RWL should be managed to ensure that the
rate impact remain relatively stable. The full impact of the 4th filter project will be included in the RWL
Budget. Capital projects should be thoroughly reviewed and consideration should be given to necessity
and rate impact. Capital projects identified should be completed within the fiscal year budgeted.
4. Water/ Wastewater Contracts (W/WWC): Water/Waste Water staff manages numerous contracts;
many which are on a time and material basis and others that are on a lump sum basis. Staff shall monitor
each project to ensure profitability and will utilize current project data when renegotiating contracts to
ensure proper margins are met. The budget for Water/Waste Water Contracts will include revenue from
contracts as well as associated expenditures.
Specific allocation of general operating costs of the Water and Waste Water Facilities is both time-consuming
and costly. Therefore, a standard allocation rate for these costs will be determined and applied to projects on a
consistent and rational basis. The General Manager will be responsible for establishment of these rates.
SOLID WASTE MANAGEMENT FACILITY
Management shall review historical data in projecting waste volumes and associated expenses. A strong
emphasis shall be placed on environmental compliance and sound fiscal policy. Reserve assumptions shall be
prepared and reviewed with the Budget Team to ensure third party compliance and facility long term viability.
Efforts should be made to reflect the incorporation of 3R’s into the SWMF Budget.
TELECOMMUNICATIONS
The Telecommunications’ budget will reflect the added operation and maintenance costs associated with the
ongoing network expansion efforts. Staff shall thoroughly review revenue projections as part of the budget
process. It is the expectation that additional revenue will be realized due to the completion of the Stimulus
Project. A thorough analysis of reserve requirements which will include all capital projects should be included
with the budget plan.
Summary of All Units
Change In Net Assets
ACTUAL
GL Acct
4001
4004
4005
4006
4008
4010
4011
3/31/2011
Account Description
Customer Billings
Customer Billings
$16,896,250.59
Dark Fiber Billings
64,410.00
Capital Billings
264,624.00
Replacement Reserve Tip I…
593,882.62
Closure Reserve Tip Income
296,941.31
Tip Fee Stabilization Tip In…
237,553.04
Recycling Rebate Tip Income
356,329.58
Total Customer Billings
18,709,991.14
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$18,057,144.75
64,410.00
293,641.92
487,518.72
365,639.07
243,759.36
243,759.36
19,755,873.18
$18,489,658.32
64,410.00
326,925.36
222,388.74
444,777.48
0.00
0.00
19,548,159.90
$19,830,045.03
64,410.00
328,602.32
201,997.16
454,493.63
403,994.32
0.00
21,283,542.46
$19,310,961.00
59,980.00
308,398.00
398,400.00
448,200.00
199,200.00
0.00
20,725,139.00
4181
4183
4184
Grant Revenue
Federal Grant Income
NY State Grants
Other Grants
Total Grant Revenue
627,534.54
254,959.00
0.00
882,493.54
3,203,272.66
37,248.00
1,000,000.00
4,240,520.66
7,584,492.11
3,078,573.35
0.00
10,663,065.46
2,341,578.81
5,749,734.43
0.00
8,091,313.24
0.00
2,951,000.00
0.00
2,951,000.00
4104
Loan Interest Income
586,036.82
572,031.62
568,405.95
504,468.15
499,855.00
4164
4166
4167
4190
4201
Other Income
Miscellaneous
LFGTE Revenue
Carbon Credit Revenue
Recovery of Bad Debts
Gain on Sale of Assets
Total Other Income
83,786.93
683,805.27
715,855.00
0.00
7,539.00
1,490,986.20
129,140.85
563,964.16
434,670.00
5,875.00
0.00
1,133,650.01
174,278.92
1,009,648.95
0.00
21.90
0.00
1,183,949.77
160,999.86
1,382,463.22
0.00
0.00
0.00
1,543,463.08
113,965.00
1,150,000.00
0.00
0.00
0.00
1,263,965.00
271,359.65
414,819.49
171,118.57
104,711.38
256,227.79
138,400.84
164,340.34
1,520,978.06
23,190,485.76
223,007.21
422,308.13
195,950.33
46,589.64
198,618.99
188,018.58
136,151.39
1,410,644.27
27,112,719.74
153,598.61
245,724.55
131,123.15
53,848.43
67,347.42
109,365.04
79,195.37
840,202.57
32,803,783.65
46,988.59
(107,135.66)
11,476.98
3,467.31
(44,240.79)
(102,791.81)
(73,007.09)
(265,242.47)
31,157,544.46
97,112.00
190,245.00
72,580.00
27,572.00
0.00
93,362.00
70,431.00
551,302.00
25,991,261.00
2,198,882.72
305,394.60
97,138.91
23,850.00
799,708.74
3,424,974.97
2,281,359.61
418,545.61
123,185.59
26,400.00
844,838.58
3,694,329.39
2,296,679.59
496,993.08
129,841.41
25,800.00
932,458.21
3,881,772.29
2,379,076.25
673,621.51
124,370.95
25,350.00
992,388.90
4,194,807.61
2,582,071.00
687,933.00
98,964.00
25,800.00
1,055,538.00
4,450,306.00
247,397.75
366,979.91
511,671.04
0.00
48,482.89
1,479.04
18,204.85
266,147.59
524,111.16
527,198.09
0.00
73,793.91
1,850.94
7,391.25
283,895.32
684,204.29
361,736.26
25,299.08
92,631.11
1,912.68
17,624.50
302,299.96
818,884.95
451,974.68
29,447.50
100,143.53
2,084.73
5,794.35
340,292.00
853,699.00
551,727.00
35,639.00
148,479.00
2,184.00
15,000.00
4102
4106…
4108
4116
4117
4118
4119
5001…
5001-…
5002
5005
5039…
5031
5032
5033…
5041…
5034…
5035
5036
Interest Income
Investment Interest Income
Trustee Interest
Reserve Interest
Replace Reserve Interest I…
Liner Reserve Interest Inco…
Closure Reserve Interest In…
Post Close Interest Income
Total Interest Income
Total Income
Salaries
Regular Wages & Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Retiree Health Insurance
Workers Comp
Disability Insurance
Unemployment
12/12/2014
3:42 PM
ACTUAL
GL Acct
5042
5051
5054
5062
5124
5126
5128
5129
6108
5133
5134
5135
5403
5601
5602
5603
5605
5702
5704
5706
5708
5710
5712
5716
5718
5720
5770
5815
5818
5819
5820
5830
5832
5834
5836
5838
5902
5904
5906
5930
5932
6008
6009
6010
6011
6106
6110
8090
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
Account Description
Post Retire Overhead
Benefit Admin. Fees
Employee Physicals & Scr…
Total Fringe Benefits
3/31/2011
362,498.03
4,469.00
6,889.75
1,568,072.26
3/31/2012
354,002.48
5,442.25
9,489.25
1,769,426.92
3/31/2013
418,783.00
6,742.87
12,258.00
1,905,087.11
3/31/2014
447,701.82
7,691.47
9,269.50
2,175,292.49
3/31/2015
386,375.00
8,200.00
10,845.00
2,352,440.00
Operations & Maintenance
Third Party Temporary - O&M
Computer Equipment
Computer Maintenance
Programming & Software
ECMS Expense
Web Page Design & Maint…
Equipment Maintenance C…
Maintenance Contracts
Underground Locating
Safety Equipment & Supplies
Auto/Light Truck Rep. & M…
Auto/Light Truck Fuel
Auto/Light Truck Rental/Le…
Vehicle Ins
Large Parts
O&M Supplies
Shop Tools
Fuels
Lubricants
Purchased Maintenance &…
Equipment Rental
Tires
Offnet Circuit Lease
Other Tool, Equip & O&M
Chemicals
Leachate System Expense
SCADA Expense - Non Co…
LFG/LCRS Supplies
Collo Expense
Emergency Restoration
Permitting
Pole Attachment Fees
Conduit Lease
Lab Fees
SCADA
GIS
Environmental
Monitoring & Testing
Contract Hauling
Household Hazardous Waste
Cape Vincent Reserve
Recycling Rebate
Annual Report
Marketing
Purchases for Resale
Total O & M
28,631.61
48,656.26
351.65
76,233.39
0.00
519.40
121,457.17
49,527.44
25,797.78
16,962.90
14,129.86
52,987.38
59,538.85
22,023.20
54,516.11
21,580.68
12,840.84
227,368.99
12,633.17
42,970.46
87.75
14,395.79
145,132.73
4,437.85
22,914.74
12,211.05
2,045.66
32,604.83
62,587.00
0.00
125.00
103,062.30
4,706.88
4,893.00
28,890.41
45,203.51
0.00
85,474.01
0.00
58,220.69
700.00
175,000.00
24,897.75
0.00
28,328.29
1,744,646.38
38,439.83
27,304.17
0.00
38,413.41
0.00
1,151.40
100,255.51
51,603.86
21,765.61
23,049.39
22,880.52
74,834.26
66,621.45
12,464.22
90,409.16
13,815.58
13,345.46
332,839.51
13,949.90
46,594.64
1,000.55
13,610.05
153,695.00
6,618.70
25,803.35
7,537.98
0.00
34,099.74
76,541.04
0.00
125.00
103,541.87
8,530.04
3,792.00
42,321.38
30,687.16
0.00
79,467.17
36,390.34
46,974.02
700.00
175,000.00
1,200.00
20,000.00
145,886.85
2,003,260.12
74,844.90
39,526.04
822.04
73,170.92
0.00
1,310.40
87,134.39
106,864.13
28,552.04
17,318.02
15,455.81
94,538.96
75,089.02
15,088.61
83,475.21
18,322.39
12,144.77
333,994.80
18,402.39
45,962.80
6,781.25
16,550.82
176,420.43
11,512.21
36,058.25
11,513.29
0.00
27,521.57
77,365.38
25,306.44
125.00
142,594.14
18,353.29
6,510.00
24,412.08
30,377.99
10,000.00
78,199.65
0.00
63,179.81
700.00
175,000.00
3,075.00
5,000.00
75,136.90
2,163,711.14
137,671.66
35,512.12
0.00
66,379.63
19,683.98
1,356.38
146,566.49
135,723.83
27,174.98
18,670.48
19,208.02
91,720.46
82,289.37
14,366.36
88,560.69
17,439.83
12,137.43
271,176.07
14,310.33
79,256.60
4,016.83
14,920.27
195,014.40
4,690.26
44,842.09
0.00
0.00
45,300.74
83,943.49
0.00
125.00
179,938.74
16,283.58
4,164.00
15,829.54
89,371.22
0.00
67,274.93
20,676.25
58,501.32
700.00
175,000.00
0.00
5,000.00
47,365.56
2,352,162.93
122,150.00
33,050.00
16,500.00
79,841.00
20,000.00
2,900.00
326,471.00
181,421.00
38,000.00
33,850.00
27,600.00
108,700.00
98,400.00
23,000.00
105,000.00
27,000.00
14,400.00
360,090.00
20,000.00
96,300.00
8,000.00
20,000.00
317,435.00
14,000.00
52,000.00
0.00
0.00
50,000.00
173,137.00
0.00
1,000.00
216,812.00
24,696.00
6,100.00
22,690.00
26,450.00
0.00
107,000.00
40,000.00
75,000.00
700.00
0.00
6,987.00
5,000.00
106,600.00
3,008,280.00
12/12/2014
3:42 PM
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
GL Acct
6002
6004
6016…
6006
6007
Account Description
Sewage & Leachate Treat…
Water Purchases
Closure & Post Closure C…
Host Community Benefits
LFGTE Revenue Sharing
3/31/2011
822,575.90
707,608.21
599,682.49
707,381.98
108,546.03
3/31/2012
759,796.97
706,986.22
689,809.04
738,590.86
11,737.99
3/31/2013
955,748.35
909,477.48
633,337.89
702,302.88
8,789.65
3/31/2014
1,011,592.09
902,468.06
605,991.00
642,350.97
83,636.32
3/31/2015
1,384,664.00
893,616.00
611,993.00
647,183.00
20,000.00
5053
5102
5104
5110
5112
5114
5118
5120
5122
5123
5125
5130
5132
5136
5170
5172
5202
5204
5206
5270
5312
5370
5402
5508
5570
6102
6104
6210
Office & Administrative
Misc Employee Costs
Office Rent
Office Supplies
Postage & Shipping
Telephone
Cell Phone
Other Communications
Dues & Subscriptions
Public Info & Advertising
Promotional Materials
Promotional Materials - RRR
Office Equipment
Office Equip Maintenance
Break Room Supplies
Other Office Expenses
Filing Fees
Employee Mileage Reimbu…
Empl. Meals & Incidental
Empl. Lodging
Travel & Meeting Expense
Continuing Education
Training & Development
Employee Uniforms
Cleaning Services
Other General Expense
Board Member Travel & Ex…
Sponsorships
Trustee Fees
Total Office & Admin
4,673.89
76,357.09
21,707.22
6,638.42
25,705.91
29,194.20
20,408.90
8,198.98
12,255.65
33,780.74
48,518.84
5,704.14
525.00
1,413.90
1,071.96
5,577.58
22,554.66
7,341.04
10,279.51
2,703.42
43,295.85
32,283.99
17,769.28
8,851.25
300.00
1,410.20
8,739.12
17,227.50
474,488.24
5,074.87
81,300.20
22,316.25
5,332.05
27,236.81
26,187.88
16,560.92
8,798.08
5,394.09
5,417.19
61,347.20
7,201.18
620.00
1,561.80
3,924.28
9,772.59
17,588.54
12,959.46
19,952.49
4,073.21
26,664.80
27,842.11
18,217.45
10,942.50
1,646.64
1,042.00
12,035.96
26,310.00
467,320.55
7,374.55
92,322.00
21,164.93
7,282.19
22,491.00
29,260.22
13,658.31
8,001.49
8,051.80
6,045.01
82,258.39
4,230.74
639.78
1,710.81
1,732.06
12,767.07
24,128.74
31,346.77
42,577.83
2,285.23
22,692.60
21,610.09
21,768.40
21,268.65
858.76
935.82
8,460.03
14,359.00
531,282.27
5,893.88
92,322.01
18,767.81
6,619.72
22,700.96
30,444.25
11,590.82
6,938.93
5,818.49
16,084.10
70,734.66
17,919.60
971.25
0.00
2,153.22
10,056.53
26,077.20
26,169.54
29,649.40
2,114.70
4,451.00
27,081.95
19,027.79
21,114.25
1,269.58
351.36
4,420.00
11,942.00
492,685.00
6,400.00
95,113.00
24,900.00
8,700.00
27,770.00
36,800.00
17,900.00
12,500.00
10,870.00
17,535.00
105,000.00
13,500.00
1,200.00
0.00
6,500.00
11,600.00
38,700.00
31,903.00
37,340.00
8,725.00
7,000.00
47,500.00
23,550.00
23,450.00
1,900.00
1,600.00
6,850.00
15,000.00
639,806.00
5801
5802
5803
Utilities
Waste Oil
Gas & Electric
Propane
Total Utilities
3,680.30
192,456.62
16,741.74
212,878.66
619.06
173,362.44
13,356.32
187,337.82
631.80
166,354.87
13,462.00
180,448.67
399.40
211,704.04
26,700.00
238,803.44
0.00
195,000.00
22,500.00
217,500.00
5806
5810
5824
5826
Materials & Supplies
Building Supplies
Site Supplies
Sand, Gravel & Stone
Seed & Mulch
Total Materials & Supplies
6,022.09
26,172.18
119,465.86
9,394.80
161,054.93
2,266.35
19,906.24
120,000.00
5,021.25
147,193.84
1,458.74
20,872.90
118,660.43
7,208.00
148,200.07
2,452.34
32,767.65
126,291.86
6,734.00
168,245.85
5,000.00
39,000.00
135,000.00
20,000.00
199,000.00
31,506.50
36,192.83
43,243.20
27,134.79
18,765.85
30,788.29
33,624.06
24,297.24
62,200.00
28,810.00
5924
5926
Professional Fees
Legal
Investment Banking Fees
12/12/2014
3:42 PM
ACTUAL
GL Acct
5928…
5934
5970
5971
5804
5808
5812
6122
6114
6120
6208
7032
7002
7102
4165
6202
6901
Account Description
Accounting Fees
Engineering
Consulting
Carbon Credit Expense
Total Professional Fees
Repairs & Maintenance
Building Maintenance & Re…
Site Maint & Repair
Pipeline Maintenance
Total Repairs & Maintena…
Bad Debt Expense
Insurance
Grants
NYS Administrative Asse…
Depreciation
Amortization
Refunding Loss Amortiza…
SWAP Gain/Loss
Interest Expense
Contingency
Total Expenses
Change in Net Position
3/31/2011
42,500.00
(87.00)
43,330.23
42,951.30
196,393.86
41,005.60
13,942.45
29,607.00
84,555.05
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2012
43,500.00
0.00
39,989.98
26,080.20
179,948.17
3/31/2013
48,389.08
0.00
40,937.55
0.00
138,880.77
3/31/2014
40,100.00
0.00
75,176.20
0.00
173,197.50
3/31/2015
42,000.00
0.00
111,630.00
0.00
244,640.00
41,703.90
20,655.13
47,938.79
110,297.82
42,910.75
20,491.76
31,919.18
95,321.69
19,888.55
30,036.90
42,818.52
92,743.97
40,000.00
33,700.00
57,500.00
131,200.00
0.00
190,566.78
270,000.00
236,421.00
5,293,288.88
29,564.52
154,551.33
(22,738.54)
803,851.19
0.00
17,768,364.12
0.00
200,537.93
0.00
112,440.00
5,254,270.20
29,564.34
165,249.40
(12,781.59)
758,165.88
0.00
17,973,481.87
4,858.01
223,953.41
700.00
121,810.00
5,575,156.56
201,859.14
176,294.38
(129,378.37)
564,027.92
0.00
18,993,641.31
0.00
245,065.89
0.00
122,000.00
8,234,158.57
(21,732.84)
0.00
0.00
410,899.38
0.00
22,124,368.23
5,422,121.64
9,139,237.87
13,810,142.34
9,033,176.23
0.00
273,000.00
0.00
128,100.00
11,020,344.00
29,565.00
0.00
0.00
347,241.00
82,436.00
26,681,314.00
(690,053.00)
12/12/2014
3:42 PM
Administration
GL Acct
4183
4164
4102
Account Description
Grant Revenue
NY State Grants
Total Grant Revenue
Other Income
Miscellaneous
Total Other Income
Interest Income
Total Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$0.00
0.00
$37,248.00
37,248.00
$49,499.00
49,499.00
$64,834.40
64,834.40
$80,000.00
80,000.00
38,584.35
38,584.35
57,753.40
57,753.40
75,089.02
75,089.02
82,312.04
82,312.04
98,400.00
98,400.00
166,194.29
166,194.29
204,778.64
166,634.96
166,634.96
261,636.36
119,387.12
119,387.12
243,975.14
17,324.17
17,324.17
164,470.61
72,400.00
72,400.00
250,800.00
5001-…
5002
5039…
Salaries
Engineering Wages
Overtime Wages
Admin Wages
Total Salaries
1,662.56
0.00
32,823.76
34,486.32
0.00
0.00
55,036.85
55,036.85
0.00
0.00
72,004.71
72,004.71
0.00
190.50
50,684.00
50,874.50
0.00
0.00
19,548.00
19,548.00
5031
5032
5033…
5041…
5034…
5035
5036
5042
5051
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
Unemployment
Benefit Admin. Fees
2,909.21
4,129.86
36,272.12
0.00
44.30
26.03
18,204.85
3,288.01
4,469.00
110.00
69,453.38
3,948.30
8,148.06
37,128.22
0.00
85.30
13.22
7,391.25
3,887.96
5,442.25
947.75
66,992.31
5,094.04
13,570.24
1,374.22
25,299.08
20.99
15.24
17,624.50
3,542.52
6,742.87
338.00
73,621.70
3,562.37
10,807.24
2,302.99
29,447.50
289.11
11.28
5,794.35
2,410.63
7,691.47
330.00
62,646.94
1,496.00
5,151.00
691.00
35,639.00
51.00
5.00
15,000.00
828.00
8,200.00
495.00
67,556.00
5124
5126
5128
5129
6108
5134
5403
5601
5602
5603
5906
6106
Computer Equipment
ECMS Expense
GIS
Annual Report
Total O & M
20,247.01
0.00
35,657.64
0.00
519.40
2,177.36
0.00
109.76
885.35
163.94
0.00
24,897.75
84,658.21
7,028.81
0.00
27,279.83
0.00
1,151.40
2,351.55
0.00
30.51
1,220.31
0.00
0.00
1,200.00
40,262.41
8,348.95
0.00
55,583.59
0.00
1,310.40
7,218.30
0.00
85.89
1,206.38
0.00
0.00
3,075.00
76,828.51
13,657.80
0.00
43,896.28
19,683.98
1,108.13
4,509.09
0.00
736.10
857.03
0.00
66,068.00
0.00
150,516.41
16,600.00
15,000.00
64,381.00
20,000.00
1,700.00
5,400.00
12,000.00
1,000.00
1,500.00
0.00
0.00
6,987.00
144,568.00
Misc Employee Costs
Office Rent
Office Supplies
Postage & Shipping
2,265.51
56,697.16
10,083.25
5,339.02
2,858.41
57,509.32
8,149.25
3,814.71
5,021.86
58,372.99
8,099.76
5,351.89
3,924.76
58,372.97
7,683.44
5,160.22
3,000.00
58,373.00
9,500.00
6,000.00
5053
5102
5104
5110
12/12/2014
3:42 PM
Administration
ACTUAL
GL Acct
5112
5114
5118
5120
5122
5123
5130
5136
5170
5202
5204
5206
5270
5312
5370
5508
6102
6104
5924
5926
5928…
5970
6114
6190…
7032
6901
Account Description
Telephone
Cell Phone
Office Equipment
Break Room Supplies
Empl. Lodging
Cleaning Services
Board Member Travel & Ex…
Sponsorships
Professional Fees
Legal
Accounting Fees
Consulting
Insurance
Admin Allocation
Depreciation
Contingency
Total Expenses
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
7,751.17
1,154.09
16,207.34
4,596.43
1,585.30
26,082.51
923.00
531.18
1,071.96
2,370.00
803.44
684.00
772.92
2,860.22
4,635.70
2,875.00
1,410.20
8,739.12
159,438.52
3/31/2012
6,551.68
1,440.00
12,270.80
3,728.03
847.46
1,447.62
777.90
548.27
1,234.99
3,681.93
1,281.59
918.15
1,970.34
1,632.80
3,332.95
4,022.50
1,042.00
12,035.96
131,096.66
3/31/2013
2,905.72
1,440.00
10,676.30
4,504.50
1,371.12
2,900.81
1,321.80
460.32
1,260.57
4,087.80
969.80
801.00
1,560.18
1,462.50
5,803.95
3,055.00
935.82
8,460.03
130,823.72
3/31/2014
2,447.74
2,520.00
10,414.42
3,993.80
1,312.47
5,818.62
0.00
0.00
701.28
4,850.30
2,065.00
990.05
392.05
1,127.00
12,237.35
3,437.50
351.36
4,420.00
132,220.33
3/31/2015
3,090.00
2,600.00
15,900.00
5,000.00
2,000.00
5,000.00
2,500.00
0.00
1,500.00
5,300.00
2,000.00
1,500.00
2,000.00
0.00
13,200.00
4,450.00
1,600.00
6,850.00
151,363.00
3,962.25
5,730.59
42,500.00
1,400.00
53,592.84
6,923.15
4,168.14
43,500.00
1,500.00
56,091.29
9,026.75
5,032.33
48,389.08
0.00
62,448.16
16,687.54
5,498.94
40,100.00
42,518.75
104,805.23
19,500.00
4,300.00
42,000.00
17,500.00
83,300.00
11,678.85
(306,019.04)
48,138.39
0.00
155,427.47
10,574.55
(293,839.58)
68,956.60
0.00
135,171.09
10,739.44
(317,836.55)
90,714.13
0.00
199,343.82
11,977.45
(361,871.52)
126,221.16
0.00
277,390.50
14,000.00
(485,763.00)
137,000.00
19,013.00
150,585.00
49,351.17
126,465.27
44,631.32
(112,919.89)
100,215.00
12/12/2014
3:42 PM
Admin Contracts
GL Acct
4001
Account Description
Customer Billings
Customer Billings
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$71,730.48
71,730.48
$93,475.46
93,475.46
$87,990.38
87,990.38
$132,397.50
132,397.50
$114,829.00
114,829.00
424.99
424.99
0.00
0.00
80.89
80.89
0.00
0.00
0.00
0.00
Total Income
72,155.47
93,475.46
88,071.27
132,397.50
114,829.00
5001-…
5039…
Salaries
Engineering Wages
Admin Wages
Total Salaries
0.00
46,032.14
46,032.14
0.00
48,543.48
48,543.48
0.00
43,100.03
43,100.03
6,251.26
53,807.49
60,058.75
6,778.00
43,578.00
50,356.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
3,321.10
4,714.42
7,282.34
50.67
36.00
3,358.99
18,763.52
3,482.47
7,186.65
8,547.45
75.23
46.23
4,345.89
23,683.92
3,049.16
8,122.77
5,555.90
30.27
19.68
4,941.58
21,719.36
4,220.08
12,594.85
7,771.23
90.11
23.64
6,322.91
31,022.82
3,853.00
8,997.00
8,040.00
130.00
26.00
4,968.00
26,014.00
8090
Total O & M
0.00
0.00
24.90
24.90
682.87
682.87
645.80
645.80
6,150.00
6,150.00
5104
5110
5120
5122
5172
5202
5204
5206
5270
5570
Office Supplies
Postage & Shipping
Filing Fees
Empl. Lodging
22.50
35.00
40.00
194.82
0.00
0.00
8.59
0.00
0.00
0.00
300.91
190.89
0.00
0.00
107.28
0.00
590.59
609.64
811.00
12.00
354.10
2,675.50
0.00
0.00
0.00
125.04
0.00
15.54
124.00
192.00
4.00
0.00
460.58
114.00
0.00
0.00
247.13
260.00
617.43
88.00
0.00
0.00
0.00
1,326.56
200.00
0.00
0.00
500.00
600.00
600.00
175.00
0.00
125.00
200.00
2,400.00
5924
5970
Professional Fees
Legal
Consulting
0.00
739.83
739.83
0.00
446.90
446.90
287.00
0.00
287.00
690.00
6,000.00
6,690.00
1,000.00
0.00
1,000.00
Admin Allocation
Engineering Allocation
Total Expenses
18,133.55
0.00
83,969.95
20,769.36
0.00
96,144.06
19,868.68
0.00
86,118.52
25,999.50
0.00
125,743.43
27,598.00
528.00
114,046.00
(11,814.48)
(2,668.60)
1,952.75
6,654.07
783.00
4164
6190…
6191…
Other Income
Miscellaneous
Total Other Income
12/12/2014
3:42 PM
Solid Waste
GL Acct
4001
4006
4008
4010
4011
Account Description
Customer Billings
Customer Billings
Replacement Reserve Tip I…
Tip Fee Stabilization Tip In…
Recycling Rebate Tip Income
4183
Grant Revenue
NY State Grants
Total Grant Revenue
4164
4166
4167
Other Income
Miscellaneous
LFGTE Revenue
Carbon Credit Revenue
Total Other Income
4102
4106…
4108
4116
4117
4118
4119
Interest Income
Trustee Interest
Reserve Interest
Replace Reserve Interest I…
Liner Reserve Interest Inco…
Closure Reserve Interest In…
Post Close Interest Income
Total Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$6,974,131.06
593,882.62
296,941.31
237,553.04
356,329.58
8,458,837.61
$7,204,651.50
487,518.72
365,639.07
243,759.36
243,759.36
8,545,328.01
$7,607,462.48
222,388.74
444,777.48
0.00
0.00
8,274,628.70
$7,305,532.59
201,997.16
454,493.63
403,994.32
0.00
8,366,017.70
$7,181,906.00
398,400.00
448,200.00
199,200.00
0.00
8,227,706.00
0.00
0.00
0.00
0.00
29,074.35
29,074.35
1,008,271.03
1,008,271.03
735,000.00
735,000.00
26,886.32
683,805.27
715,855.00
1,426,546.59
19,678.77
563,964.16
434,670.00
1,018,312.93
19,402.66
1,009,648.95
0.00
1,029,051.61
29,457.97
1,382,463.22
0.00
1,411,921.19
12,500.00
1,150,000.00
0.00
1,162,500.00
672.02
414,819.49
21,865.20
104,711.38
256,227.79
138,400.84
164,340.34
1,101,037.06
10,986,421.26
0.00
422,308.13
44,352.59
46,589.64
198,618.99
188,018.58
136,151.39
1,036,039.32
10,599,680.26
0.00
245,724.55
24,084.25
53,848.43
67,347.42
109,365.04
79,195.37
579,565.06
9,912,319.72
0.00
(107,135.66)
1,095.91
3,467.31
(44,240.79)
(102,791.81)
(73,007.09)
(322,612.13)
10,463,597.79
0.00
190,245.00
23,153.00
27,572.00
0.00
93,362.00
70,431.00
404,763.00
10,529,969.00
939,734.09
98,136.50
36,666.42
6,600.00
245,461.10
1,326,598.11
885,059.12
143,008.19
50,378.16
8,100.00
212,201.24
1,298,746.71
932,140.83
133,880.58
41,036.98
7,800.00
256,273.73
1,371,132.12
944,892.48
169,739.26
34,066.56
7,800.00
287,015.78
1,443,514.08
1,013,569.00
159,143.00
31,941.00
7,800.00
322,795.00
1,535,248.00
5001…
5001-…
5002
5005
5039…
Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
5031
5032
5033…
5034…
5035
5042
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
95,575.35
144,885.34
245,887.41
33,177.19
587.63
171,651.53
3,376.50
695,140.95
92,622.89
184,500.78
235,394.93
48,584.37
859.04
149,587.38
3,586.00
715,135.39
99,679.74
245,064.77
171,136.04
61,543.47
830.28
172,783.21
7,020.00
758,057.51
103,844.68
288,137.66
192,011.23
57,271.06
953.61
175,341.24
3,726.00
821,285.48
117,392.00
299,338.00
219,178.00
89,195.00
862.00
151,414.00
4,500.00
881,879.00
Computer Equipment
27,391.61
11,237.10
20,301.33
0.00
10,138.42
38,439.83
9,595.46
6,507.03
0.00
12,832.81
67,516.90
6,455.23
8,548.32
0.00
8,750.87
92,951.96
4,037.10
7,434.05
248.25
10,977.18
97,150.00
2,000.00
4,200.00
1,200.00
11,150.00
5062
5124
5128
6108
5403
12/12/2014
3:42 PM
Solid Waste
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
GL Acct
5603
5702
5704
5708
5710
5712
5716
5718
5770
5815
5818
5820
5904
5906
5932
6008
6009
6011
Account Description
Large Parts
O&M Supplies
Fuels
Lubricants
Equipment Rental
Tires
Chemicals
Leachate System Expense
LFG/LCRS Supplies
SCADA
GIS
Contract Hauling
Recycling Rebate
Total O & M
3/31/2011
2,509.24
54,516.11
17,793.47
227,368.99
12,633.17
27,457.85
87.75
14,395.79
0.00
3,074.09
12,211.05
32,604.83
2,497.50
19,442.00
85,474.01
0.00
58,220.69
175,000.00
814,355.00
3/31/2012
2,814.36
90,409.16
11,608.95
332,839.51
13,949.90
27,598.07
1,000.55
13,610.05
1,973.74
12,233.25
7,537.98
34,099.74
11,414.09
7,770.10
79,467.17
36,390.34
46,974.02
175,000.00
974,066.11
3/31/2013
2,814.36
83,475.21
15,432.35
333,994.80
18,402.39
31,364.41
6,781.25
16,550.82
1,999.98
18,637.65
11,513.29
27,521.57
7,015.30
9,704.43
78,199.65
0.00
63,179.81
175,000.00
992,858.59
3/31/2014
2,814.36
88,560.69
14,123.51
271,176.07
14,310.33
45,929.32
4,016.83
14,920.27
1,759.81
20,256.50
0.00
45,300.74
5,687.56
7,921.98
67,274.93
20,676.25
58,501.32
175,000.00
973,879.01
3/31/2015
17,100.00
105,000.00
20,000.00
360,090.00
20,000.00
52,300.00
8,000.00
20,000.00
2,000.00
25,000.00
0.00
50,000.00
0.00
0.00
107,000.00
40,000.00
75,000.00
0.00
1,017,190.00
6002
6016…
6006
6007
Closure & Post Closure C…
Host Community Benefits
LFGTE Revenue Sharing
87,798.63
599,682.49
707,381.98
108,546.03
162,347.17
689,809.04
738,590.86
11,737.99
217,660.60
633,337.89
702,302.88
8,789.65
237,847.41
605,991.00
642,350.97
83,636.32
315,000.00
611,993.00
647,183.00
20,000.00
5053
5104
5112
5114
5120
5122
5123
5125
5130
5132
5202
5204
5206
5270
5312
5370
5402
5508
6210
Misc Employee Costs
Office Supplies
Telephone
Cell Phone
Office Equipment
Empl. Lodging
Employee Uniforms
Cleaning Services
Trustee Fees
822.55
5,380.51
8,774.39
8,330.16
1,768.95
3,606.77
5,879.61
48,518.84
1,625.59
525.00
3,009.22
1,371.27
2,704.85
218.45
0.00
4,890.34
13,479.58
5,976.25
17,227.50
134,109.83
493.50
6,832.15
9,072.28
6,650.04
2,658.95
365.87
3,472.57
61,347.20
172.95
620.00
2,923.30
779.60
1,675.00
163.88
0.00
5,405.45
14,000.00
6,920.00
26,310.00
149,862.74
765.03
3,604.20
5,945.98
6,703.91
1,716.45
897.35
3,144.20
82,258.39
0.00
639.78
2,638.31
554.08
2,353.00
0.00
2,763.18
4,619.95
15,912.10
7,142.40
14,359.00
156,017.31
526.00
4,288.15
5,979.98
6,031.44
1,744.95
589.95
5,280.34
70,734.66
668.94
971.25
2,014.08
506.10
2,240.00
223.74
0.00
2,830.90
16,307.47
7,200.00
11,942.00
140,079.95
800.00
5,000.00
7,000.00
7,000.00
3,000.00
2,500.00
7,535.00
105,000.00
1,000.00
1,200.00
7,000.00
1,800.00
2,800.00
750.00
0.00
6,000.00
16,500.00
8,000.00
15,000.00
197,885.00
5801
5802
5803
Utilities
Waste Oil
Gas & Electric
Propane
Total Utilities
3,680.30
56,632.58
16,741.74
77,054.62
619.06
49,951.64
13,356.32
63,927.02
631.80
48,884.73
13,462.00
62,978.53
399.40
78,766.19
26,700.00
105,865.59
0.00
64,000.00
22,500.00
86,500.00
12/12/2014
3:42 PM
Solid Waste
GL Acct
5806
5810
5824
5826
Account Description
Building Supplies
Site Supplies
Seed & Mulch
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
6,022.09
26,172.18
119,465.86
9,394.80
161,054.93
2,266.35
19,906.24
120,000.00
5,021.25
147,193.84
1,458.74
20,872.90
118,660.43
7,208.00
148,200.07
2,452.34
32,767.65
126,291.86
6,734.00
168,245.85
5,000.00
39,000.00
135,000.00
20,000.00
199,000.00
5924
5926
5970
5971
Professional Fees
Legal
Consulting
Carbon Credit Expense
8,899.00
18,219.32
23,556.05
42,951.30
93,625.67
5,438.55
13,263.82
31,530.68
26,080.20
76,313.25
4,864.20
15,152.71
17,062.55
0.00
37,079.46
2,333.47
12,883.92
13,817.27
0.00
29,034.66
7,500.00
14,685.00
21,500.00
0.00
43,685.00
5804
20,017.51
20,017.51
18,516.74
18,516.74
24,596.24
24,596.24
7,429.10
7,429.10
20,000.00
20,000.00
Insurance
Admin Allocation
General Expense Allocati…
Depreciation
Amortization
Refunding Loss Amortiza…
Interest Expense
Contingency
Total Expenses
104,745.71
92,262.30
0.00
108,908.00
0.00
2,874,116.16
29,564.52
154,551.33
567,173.96
0.00
8,756,687.73
105,081.08
75,025.27
0.00
46,921.00
0.00
3,069,023.98
29,564.34
165,249.40
507,482.82
0.00
9,044,594.75
104,804.64
88,730.08
0.00
51,330.00
25,836.56
3,321,482.13
201,859.14
176,294.38
356,571.00
0.00
9,439,918.78
2,229,733.53
1,555,085.51
472,400.94
6114
6190…
6191…
6208
8901…
7032
7002
7102
6202
6901
114,329.19
102,127.01
0.00
49,040.00
24,318.75
4,622,334.11
(21,732.84)
0.00
250,032.66
0.00
10,399,608.30
63,989.49
124,000.00
142,143.00
28,521.00
51,474.00
0.00
6,195,712.00
29,565.00
0.00
221,212.00
35,000.00
12,403,190.00
(1,873,221.00)
12/12/2014
3:42 PM
Telecommunications
GL Acct
4001
4004
Account Description
Customer Billings
Customer Billings
Dark Fiber Billings
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$5,640,911.26
64,410.00
5,705,321.26
$5,767,947.63
64,410.00
5,832,357.63
$5,588,485.91
64,410.00
5,652,895.91
$6,291,902.34
64,410.00
6,356,312.34
$5,624,572.00
59,980.00
5,684,552.00
4181
4183
Grant Revenue
NY State Grants
Total Grant Revenue
534,504.54
4,959.00
539,463.54
3,162,807.66
0.00
3,162,807.66
7,537,207.11
0.00
7,537,207.11
2,341,578.81
676,629.00
3,018,207.81
0.00
1,336,000.00
1,336,000.00
4164
4201
Other Income
Miscellaneous
Gain on Sale of Assets
Total Other Income
15,331.49
7,539.00
22,870.49
16,239.59
0.00
16,239.59
17,298.02
0.00
17,298.02
44,607.44
0.00
44,607.44
0.00
0.00
0.00
3,184.41
97,599.72
100,784.13
6,368,439.42
6,202.48
81,535.41
87,737.89
9,099,142.77
7,709.16
62,232.40
69,941.56
13,277,342.60
7,183.28
26,148.80
33,332.08
9,452,459.67
6,342.00
28,849.00
35,191.00
7,055,743.00
4102
4108
Interest Income
Reserve Interest
Total Income
5001…
5001-…
5002
5039…
Salaries
Engineering Wages
Overtime Wages
Admin Wages
Total Salaries
672,797.53
17,184.95
564.00
136,356.81
826,903.29
735,861.38
34,278.42
1,728.00
190,777.93
962,645.73
729,060.21
74,499.46
635.42
207,451.26
1,011,646.35
766,666.45
71,039.06
1,748.25
245,855.80
1,085,309.56
826,675.00
78,323.00
247.00
252,077.00
1,157,322.00
5031
5032
5033…
5034…
5035
5042
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
59,999.35
87,018.48
53,940.59
908.48
239.46
56,692.17
427.25
259,225.78
69,985.22
130,801.72
60,452.20
1,491.90
273.00
61,790.38
490.50
325,284.92
74,360.01
169,673.61
45,333.36
949.71
389.28
76,716.82
153.50
367,576.29
78,403.90
205,047.90
55,896.37
1,513.58
392.28
82,981.71
293.50
424,529.24
88,516.00
214,138.00
78,602.00
2,993.00
429.00
70,490.00
600.00
455,768.00
Computer Equipment
Equipment Maintenance C…
Vehicle Ins
O&M Supplies
1,240.00
9,015.22
351.65
6,820.85
121,457.17
47,350.08
25,797.78
0.00
598.05
12,715.48
15,742.63
5,806.49
3,775.50
15,512.61
0.00
2,183.52
0.00
283.97
100,255.51
49,252.31
21,765.61
1,385.00
2,235.79
22,319.02
17,609.04
2,327.70
2,206.63
18,996.57
7,328.00
8,206.62
822.04
4,650.72
87,134.39
99,645.83
28,552.04
604.45
4,273.34
30,028.66
17,609.04
4,122.98
2,759.12
14,598.39
44,719.70
8,948.65
0.00
7,271.05
146,566.49
131,214.74
27,174.98
425.45
7,205.60
23,979.65
17,609.04
2,577.49
3,316.32
33,327.28
25,000.00
3,500.00
1,500.00
7,725.00
326,471.00
176,021.00
38,000.00
500.00
8,400.00
31,500.00
21,700.00
5,000.00
7,000.00
35,000.00
5062
5124
5126
5128
5133
5134
5135
5403
5601
5602
5603
5605
5704
5712
12/12/2014
3:42 PM
Telecommunications
ACTUAL
GL Acct
5720
5770
5830
5834
5836
5838
5906
Account Description
Collo Expense
Permitting
Conduit Lease
GIS
Total O & M
5053
5102
5104
5110
5112
5114
5118
5120
5122
5123
5130
5170
5172
5202
5204
5206
5270
5312
5370
5402
5570
Misc Employee Costs
Office Rent
Office Supplies
Postage & Shipping
Telephone
Cell Phone
Office Equipment
Filing Fees
Empl. Lodging
Employee Uniforms
5802
Utilities
Gas & Electric
Total Utilities
5924
5926
5934
5970
Professional Fees
Legal
Engineering
Consulting
6122
6114
6190…
6191…
6208
8901…
7032
6202
Bad Debt Expense
Insurance
Admin Allocation
Depreciation
Interest Expense
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
145,132.73
4,437.85
62,587.00
125.00
103,062.30
4,706.88
6,449.58
592,684.85
3/31/2012
153,695.00
4,644.96
76,541.04
125.00
103,541.87
8,530.04
11,199.52
599,098.10
3/31/2013
176,420.43
9,512.23
77,365.38
125.00
142,594.14
18,353.29
10,695.00
745,401.09
3/31/2014
195,014.40
2,930.45
83,943.49
125.00
179,938.74
16,283.58
7,713.24
940,285.34
3/31/2015
317,435.00
12,000.00
173,137.00
1,000.00
216,812.00
24,696.00
0.00
1,432,397.00
787.42
17,904.36
883.73
466.86
4,377.62
6,167.83
4,201.56
11.72
736.61
1,818.62
1,277.28
0.00
5,577.58
9,682.90
2,165.64
2,132.95
1,558.05
19,865.02
14,488.95
661.36
0.00
94,766.06
235.29
23,790.88
1,184.14
609.21
6,663.38
4,768.24
4,290.12
166.22
1,110.47
497.00
2,277.28
2,689.29
9,772.59
4,085.27
8,484.13
10,986.55
1,095.20
3,656.00
9,895.96
0.00
817.66
97,074.88
748.56
33,949.01
1,691.79
342.74
8,854.90
4,730.67
2,982.01
416.66
1,259.01
0.00
0.00
471.49
12,517.07
10,478.60
27,216.22
33,458.08
664.45
4,912.32
2,048.79
0.00
417.47
147,159.84
1,088.12
33,949.04
1,637.24
221.48
9,378.11
4,754.24
1,176.40
13.18
531.43
4,985.14
14,786.24
1,451.94
9,796.53
10,372.12
17,866.53
19,093.00
414.41
1,932.00
3,032.90
354.25
698.78
137,533.08
1,600.00
36,740.00
2,200.00
1,200.00
11,000.00
5,800.00
2,000.00
500.00
1,500.00
5,000.00
5,000.00
5,000.00
11,000.00
11,200.00
21,428.00
19,440.00
4,000.00
2,000.00
10,800.00
900.00
1,000.00
159,308.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,000.00
5,000.00
21,884.00
5,427.22
0.00
0.00
27,311.22
1,368.00
6,250.27
0.00
925.00
8,543.27
11,631.00
3,275.50
0.00
137.00
15,043.50
25,000.00
4,000.00
0.00
10,000.00
39,000.00
0.00
45,465.26
71,867.11
0.00
33,855.00
0.00
1,401,155.04
41,854.40
4,858.01
49,830.54
78,702.55
0.00
34,697.00
18,345.71
1,416,838.49
29,974.77
0.00
62,424.57
88,603.75
0.00
34,550.00
14,470.89
2,727,683.30
14,878.46
0.00
68,000.00
116,668.00
18,439.00
35,563.00
0.00
3,882,017.00
0.00
14,853.10
6,354.47
(87.00)
7,421.00
28,541.57
0.00
39,968.29
52,032.74
0.00
66,756.00
0.00
1,218,055.72
53,535.01
12/12/2014
3:42 PM
Telecommunications
ACTUAL
GL Acct
6901
ACTUAL
ACTUAL
ACTUAL
Account Description
Contingency
Total Expenses
3/31/2011
0.00
3,232,469.31
3/31/2012
0.00
3,605,611.66
3/31/2013
0.00
3,913,573.91
3/31/2014
0.00
5,545,311.69
3,135,970.11
5,493,531.11
9,363,768.69
3,907,147.98
AMENDED BUD…
3/31/2015
28,423.00
7,397,905.00
(342,162.00)
12/12/2014
3:42 PM
Army Sewer
GL Acct
4001
4164
4102
4108
Account Description
Customer Billings
Customer Billings
Other Income
Miscellaneous
Total Other Income
Interest Income
Reserve Interest
Total Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$2,043,434.58
2,043,434.58
$2,368,162.34
2,368,162.34
$2,483,704.48
2,483,704.48
$3,147,546.37
3,147,546.37
$3,150,894.00
3,150,894.00
1,454.18
1,454.18
337.20
337.20
1,764.68
1,764.68
1,740.00
1,740.00
1,740.00
1,740.00
828.90
33,187.56
34,016.46
2,078,905.22
4,864.27
44,859.79
49,724.06
2,418,223.60
727.82
28,588.86
29,316.68
2,514,785.84
121.32
(10,058.43)
(9,937.11)
3,139,349.26
0.00
13,315.00
13,315.00
3,165,949.00
5001…
5001-…
5002
5005
5039…
Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
194,843.00
77,038.75
20,443.10
3,975.00
61,467.30
357,767.15
194,933.40
101,981.13
22,971.92
4,125.00
71,124.32
395,135.77
180,743.77
93,559.19
15,853.26
4,950.00
83,905.49
379,011.71
208,679.16
98,421.64
17,122.35
4,050.00
86,423.56
414,696.71
222,769.00
91,147.00
10,148.00
3,840.00
110,443.00
438,347.00
5031
5032
5033…
5034…
5035
5042
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
25,503.52
37,705.43
40,652.75
5,067.94
176.97
43,173.57
1,252.50
153,532.68
28,554.41
57,274.56
46,225.54
8,024.24
175.70
45,919.84
2,160.00
188,334.29
27,876.65
67,534.05
34,627.55
9,407.57
178.32
52,027.63
2,653.25
194,305.02
29,976.19
80,498.09
52,094.60
12,251.10
201.24
54,491.80
2,439.25
231,952.27
33,517.00
86,048.00
62,782.00
15,961.00
221.00
40,155.00
2,500.00
241,184.00
5124
5128
5403
5601
5602
5603
5605
5704
5706
5815
5832
5902
5904
5906
Computer Equipment
Vehicle Ins
O&M Supplies
Shop Tools
Chemicals
Lab Fees
SCADA
GIS
Total O & M
8,156.93
13,453.57
6,824.48
13,422.05
39,386.55
41,123.04
16,216.71
11.71
8,701.47
17,929.50
0.00
754.00
10,908.70
6,437.06
183,325.77
8,496.38
2,095.64
8,831.58
20,614.22
51,294.93
46,198.05
10,136.52
0.00
8,955.46
12,600.60
0.00
422.00
9,988.22
5,642.46
185,276.06
16,515.24
3,209.46
7,962.70
11,096.58
63,303.92
54,665.62
10,965.63
130.92
8,469.52
15,921.20
25,306.44
0.00
8,348.20
4,494.00
230,389.43
8,868.57
6,103.25
7,267.85
11,266.32
66,883.78
61,865.97
11,788.87
0.00
9,239.54
22,878.24
0.00
0.00
4,376.45
3,384.00
213,922.84
5,425.00
2,475.00
8,700.00
16,000.00
70,000.00
50,800.00
16,000.00
0.00
10,000.00
24,000.00
0.00
500.00
0.00
0.00
203,900.00
6002
6004
Water Purchases
734,777.27
0.00
597,449.80
0.00
738,087.75
15,749.24
773,744.68
25,521.17
1,069,664.00
20,000.00
12/12/2014
3:42 PM
Army Sewer
ACTUAL
GL Acct
5053
5102
5104
5110
5112
5114
5120
5122
5130
5136
5202
5204
5206
5270
5312
5370
5402
5508
Account Description
Misc Employee Costs
Office Rent
Office Supplies
Postage & Shipping
Telephone
Cell Phone
Office Equipment
Break Room Supplies
Empl. Lodging
Employee Uniforms
Cleaning Services
5802
Utilities
Gas & Electric
Total Utilities
5924
5926
5970
Professional Fees
Legal
Consulting
5804
5808
5812
Site Maint & Repair
6114
6190…
6191…
6208
8901…
7032
4165
6202
Insurance
Admin Allocation
Depreciation
SWAP Gain/Loss
Interest Expense
Total Expenses
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
682.86
1,755.57
5,337.23
797.54
4,802.73
13,542.12
1,212.88
2,075.67
1,878.27
882.72
3,276.60
1,819.60
2,325.00
0.00
20,570.61
7,805.00
3,628.34
0.00
72,392.74
3/31/2012
1,311.52
0.00
5,959.82
908.13
4,949.47
13,329.60
1,479.88
1,434.28
3,973.05
1,013.53
2,947.85
775.62
3,011.96
21.60
21,376.00
8,047.75
4,217.45
0.00
74,757.51
3/31/2013
740.38
0.00
7,769.18
1,587.56
4,784.40
16,385.64
1,323.88
4,160.28
2,908.94
1,250.49
1,636.11
908.42
3,244.80
0.00
13,316.60
8,348.40
5,856.30
11,071.25
85,292.63
3/31/2014
355.00
0.00
5,044.98
1,238.02
4,895.13
17,138.57
1,062.00
1,598.35
2,464.42
0.00
863.24
3,273.66
4,364.89
0.00
1,392.00
7,480.80
2,366.07
10,476.75
64,013.88
3/31/2015
1,000.00
0.00
8,000.00
1,500.00
4,640.00
13,400.00
2,000.00
1,500.00
5,000.00
0.00
3,000.00
4,000.00
7,000.00
0.00
5,000.00
10,000.00
6,150.00
11,000.00
83,190.00
75,875.33
75,875.33
73,150.67
73,150.67
68,401.05
68,401.05
82,039.93
82,039.93
70,000.00
70,000.00
1,511.50
1,287.47
5,000.00
7,798.97
2,257.57
1,004.19
0.00
3,261.76
772.00
1,298.69
0.00
2,070.69
102.50
1,257.70
0.00
1,360.20
3,000.00
1,388.00
0.00
4,388.00
10,101.47
11,173.06
10,983.62
32,258.15
12,694.32
13,539.75
16,274.78
42,508.85
12,501.63
14,088.01
11,375.04
37,964.68
7,549.75
16,986.88
14,988.87
39,525.50
11,000.00
18,700.00
19,500.00
49,200.00
15,690.45
27,283.45
0.00
27,304.00
(144,836.93)
404,541.45
(22,738.54)
97,667.95
2,022,639.89
56,265.33
18,189.46
24,840.18
0.00
14,252.00
(156,031.79)
422,956.14
(12,781.59)
112,472.62
1,983,771.73
25,010.00
28,479.34
0.00
16,773.00
(190,363.61)
486,119.14
(129,378.37)
90,748.21
2,078,659.91
25,081.85
31,604.78
0.00
18,805.00
(184,496.03)
497,014.25
0.00
69,158.87
2,303,945.90
29,000.00
46,723.00
22,041.00
18,616.00
(179,093.00)
540,548.00
0.00
47,430.00
2,705,138.00
434,451.87
436,125.93
835,403.36
460,811.00
12/12/2014
3:42 PM
Army Water Line
GL Acct
4001
4164
4108
Account Description
Customer Billings
Customer Billings
Other Income
Miscellaneous
Total Other Income
Interest Income
Reserve Interest
Total Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$1,278,913.91
1,278,913.91
$1,519,408.83
1,519,408.83
$1,576,420.89
1,576,420.89
$1,726,584.97
1,726,584.97
$1,823,212.00
1,823,212.00
439.06
439.06
252.20
252.20
10.00
10.00
0.00
0.00
0.00
0.00
18,466.09
18,466.09
1,297,819.06
25,202.54
25,202.54
1,544,863.57
16,217.64
16,217.64
1,592,648.53
122,315.39
62,634.33
3,172.97
3,975.00
60,314.14
252,411.83
136,650.94
67,274.11
2,855.42
4,125.00
69,866.97
280,772.44
96,982.39
73,525.25
16,859.86
4,500.00
80,730.00
272,597.50
145,632.75
66,072.40
9,666.69
4,050.00
81,008.31
306,430.15
179,419.00
62,945.00
9,205.00
3,840.00
110,442.00
365,851.00
(5,709.30)
(5,709.30)
1,720,875.67
7,263.00
7,263.00
1,830,475.00
5001…
5001-…
5002
5005
5039…
Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
5031
5032
5033…
5034…
5035
5042
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
17,838.37
26,218.20
28,508.07
3,535.91
128.50
20,103.51
1,723.50
98,056.06
20,276.23
40,765.50
30,490.02
5,701.80
146.63
20,160.51
2,305.00
119,845.69
19,944.28
48,656.31
24,839.24
7,535.41
144.24
21,872.38
2,093.25
125,085.11
22,102.60
59,885.92
36,128.71
6,171.75
162.00
24,140.88
2,480.75
151,072.61
27,975.00
72,378.00
51,308.00
13,001.00
186.00
33,490.00
2,500.00
200,838.00
5128
5706
5902
5904
5906
Shop Tools
Lab Fees
SCADA
GIS
Total O & M
0.00
3,747.14
1,184.00
14,697.96
10,875.00
30,504.10
1,846.94
3,900.00
746.00
19,804.07
4,846.91
31,143.92
928.32
3,675.25
3,385.00
8,062.58
4,485.00
20,536.15
1,375.00
2,897.89
1,835.00
5,453.24
3,384.00
14,945.13
0.00
3,900.00
2,000.00
0.00
0.00
5,900.00
6004
Water Purchases
581,402.07
571,786.70
724,810.63
758,669.32
741,186.00
5053
5122
5202
5204
Misc Employee Costs
0.00
919.32
487.89
0.00
1,407.21
0.00
59.95
102.40
0.00
162.35
15.00
0.00
0.00
0.00
15.00
0.00
0.00
6.78
626.00
632.78
0.00
1,000.00
300.00
0.00
1,300.00
5802
Utilities
Gas & Electric
Total Utilities
32,177.64
32,177.64
28,330.74
28,330.74
22,866.46
22,866.46
24,220.71
24,220.71
28,000.00
28,000.00
Professional Fees
12/12/2014
3:42 PM
Army Water Line
ACTUAL
GL Acct
5924
5926
5804
5808
5812
6114
6190…
6191…
6208
8901…
7032
6202
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
277.50
747.73
1,025.23
3/31/2012
273.00
540.72
813.72
3/31/2013
39.00
699.31
738.31
3/31/2014
574.00
677.23
1,251.23
3/31/2015
1,000.00
984.00
1,984.00
Site Maint & Repair
6,113.74
688.73
7,644.68
14,447.15
6,678.09
4,716.19
24,646.31
36,040.59
1,968.56
4,117.28
8,810.47
14,896.31
2,224.00
11,199.31
15,645.87
29,069.18
4,000.00
11,500.00
25,000.00
40,500.00
Insurance
Admin Allocation
Depreciation
Interest Expense
Total Expenses
11,871.18
26,969.73
0.00
18,170.00
37,062.70
611,109.43
23,398.72
1,740,013.05
13,170.53
23,667.77
0.00
9,031.00
29,567.50
158,251.18
35,586.77
1,338,170.90
24,185.20
27,910.12
0.00
10,038.00
26,039.20
128,118.19
27,329.73
1,425,165.91
19,380.54
30,462.09
0.00
10,377.00
24,843.02
127,406.53
18,851.67
1,517,611.96
22,000.00
46,723.00
20,152.00
11,548.00
50,962.00
132,167.00
10,103.00
1,679,214.00
206,692.67
167,482.62
203,263.71
151,261.00
Account Description
Legal
(442,193.99)
12/12/2014
3:42 PM
Regional Water Line
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$150,334.01
264,624.00
414,958.01
$112,208.97
293,641.92
405,850.89
$154,641.68
326,925.36
481,567.04
$94,216.00
328,602.32
422,818.32
$117,792.00
308,398.00
426,190.00
61.62
61.62
22.70
22.70
2.08
2.08
0.00
0.00
0.00
0.00
Interest Income
Total Income
1,425.38
1,425.38
416,445.01
774.17
774.17
406,647.76
819.39
819.39
482,388.51
711.02
711.02
423,529.34
741.00
741.00
426,931.00
5001…
5001-…
5002
5005
5039…
Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
16,347.38
5,641.84
796.92
1,500.00
5,031.25
29,317.39
21,641.55
6,071.76
2,295.82
1,950.00
4,845.56
36,804.69
14,799.48
13,358.19
2,164.11
600.00
6,017.57
36,939.35
19,914.48
19,847.30
864.00
1,500.00
6,344.97
48,470.75
19,478.00
11,599.00
747.00
1,920.00
6,043.00
39,787.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
2,155.14
3,198.14
4,937.06
429.79
7.55
3,442.25
14,169.93
2,666.84
5,351.28
6,295.41
747.41
17.55
3,848.75
18,927.24
2,715.83
6,504.30
4,294.60
1,023.84
17.52
4,244.95
18,801.04
3,509.10
9,291.64
6,226.83
1,943.06
18.72
5,176.91
26,166.26
3,042.00
7,723.00
5,606.00
1,489.00
17.00
3,775.00
21,652.00
5128
5706
5815
5902
5904
5906
6010
Shop Tools
Chemicals
Lab Fees
SCADA
GIS
Total O & M
0.00
392.23
1,911.15
2,955.00
786.25
1,999.87
700.00
8,744.50
400.00
490.00
969.50
2,624.00
1,115.00
1,228.17
700.00
7,526.67
250.51
0.00
1,499.40
3,125.00
986.00
999.56
700.00
7,560.47
300.00
0.00
1,707.35
2,329.00
312.29
900.00
700.00
6,248.64
0.00
500.00
3,000.00
3,600.00
0.00
0.00
700.00
7,800.00
6004
Water Purchases
126,206.14
135,199.52
168,917.61
118,277.57
132,430.00
5122
5202
5204
0.00
50.90
0.00
50.90
0.00
119.21
23.00
142.21
0.00
94.95
23.00
117.95
0.00
172.90
23.00
195.90
250.00
300.00
0.00
550.00
5802
Utilities
Gas & Electric
Total Utilities
27,771.07
27,771.07
21,929.39
21,929.39
26,202.63
26,202.63
26,677.21
26,677.21
28,000.00
28,000.00
GL Acct
4001
4005
4164
4102
Account Description
Customer Billings
Customer Billings
Capital Billings
Other Income
Miscellaneous
Total Other Income
12/12/2014
3:42 PM
Regional Water Line
GL Acct
5924
5804
5808
5812
6114
6190…
6191…
6208
8901…
7032
6202
Account Description
Professional Fees
Legal
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
198.00
198.00
40.00
40.00
0.00
0.00
164.00
164.00
1,000.00
1,000.00
Site Maint & Repair
4,772.88
2,080.66
10,978.70
17,832.24
3,814.75
2,399.19
7,017.70
13,231.64
3,844.32
2,286.47
11,733.67
17,864.46
2,685.70
1,850.71
12,183.78
16,720.19
5,000.00
3,500.00
13,000.00
21,500.00
Insurance
Admin Allocation
Depreciation
Interest Expense
Total Expenses
2,460.84
2,497.88
0.00
5,886.00
7,254.16
137,327.73
62,075.55
441,792.33
2,343.64
2,055.06
0.00
2,438.00
8,360.97
133,927.26
60,769.27
443,695.56
3,000.00
2,409.42
0.00
2,841.00
6,452.52
131,884.48
59,404.21
482,395.14
4,638.74
2,539.44
0.00
2,723.00
6,774.36
133,499.22
57,977.72
451,073.00
6,000.00
2,760.00
2,941.00
2,936.00
5,566.00
132,900.00
68,496.00
474,318.00
(25,347.32)
(37,047.80)
(27,543.66)
(47,387.00)
(6.63)
12/12/2014
3:42 PM
Water Sewer Contracts
GL Acct
4001
4164
Account Description
Customer Billings
Customer Billings
Other Income
Miscellaneous
Total Other Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$731,850.29
731,850.29
$986,345.02
986,345.02
$986,007.50
986,007.50
$1,126,920.26
1,126,920.26
$705,056.00
705,056.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(0.08)
(0.08)
Total Income
731,850.21
986,345.02
986,007.50
1,126,920.26
705,056.00
5001…
5001-…
5002
5005
5039…
Salaries
Engineering Wages
Overtime Wages
On-Call Stipend
Admin Wages
Total Salaries
252,845.33
43,095.67
35,495.50
7,800.00
3,717.22
342,953.72
307,213.22
65,932.00
42,956.27
8,100.00
9,112.20
433,313.69
342,952.91
108,170.41
53,291.78
7,950.00
8,697.62
521,062.72
292,909.41
242,250.59
60,712.60
7,950.00
8,577.69
612,400.29
320,161.00
2,529.00
46,587.00
8,400.00
6,496.00
384,173.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
25,067.09
37,776.37
60,271.10
5,039.34
173.23
44,999.81
173,326.94
31,459.27
62,941.40
71,421.23
8,799.54
191.42
49,525.66
224,338.52
38,846.15
92,233.30
55,680.04
11,968.35
199.92
66,245.03
265,172.79
44,562.28
115,871.85
79,317.65
20,354.45
210.60
79,860.57
340,177.40
29,343.00
74,925.00
73,024.00
24,483.00
176.00
40,793.00
242,744.00
5819
5930
8090
SCADA Expense - Non Co…
Environmental
Total O & M
2,045.66
0.00
28,328.29
30,373.95
0.00
0.00
145,861.95
145,861.95
0.00
10,000.00
74,454.03
84,454.03
0.00
0.00
46,719.76
46,719.76
0.00
0.00
25,000.00
25,000.00
5053
5202
5204
Misc Employee Costs
20.06
1,733.26
137.00
1,890.32
94.15
2,536.47
427.00
3,057.62
72.98
4,682.02
554.00
5,309.00
0.00
6,753.76
563.00
7,316.76
0.00
1,500.00
0.00
1,500.00
Insurance
Admin Allocation
Total Expenses
4,151.46
0.00
0.00
9,397.00
100,520.07
662,613.46
5,713.41
6,224.68
0.00
5,943.00
118,103.32
942,556.19
6,383.59
3,009.97
0.00
6,131.00
113,689.62
1,005,212.72
7,233.55
3,212.95
0.00
6,505.00
114,089.01
1,137,654.72
5,000.00
3,450.00
166.00
4,287.00
122,565.00
788,885.00
69,236.75
43,788.83
6114
6190…
6191…
6208
8901…
(19,205.22)
(10,734.46)
(83,829.00)
12/12/2014
3:42 PM
Affordable Housing Program
GL Acct
4001
Account Description
Customer Billings
Customer Billings
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$4,945.00
4,945.00
$4,945.00
4,945.00
$4,945.00
4,945.00
$4,945.00
4,945.00
$5,000.00
5,000.00
4183
Grant Revenue
NY State Grants
Total Grant Revenue
0.00
0.00
0.00
0.00
3,000,000.00
3,000,000.00
0.00
0.00
0.00
0.00
4104
373,820.64
358,883.77
365,872.40
359,631.12
358,000.00
4164
4190
Other Income
Miscellaneous
Total Other Income
430.00
0.00
430.00
2,000.00
0.00
2,000.00
60,480.00
21.90
60,501.90
2,843.55
0.00
2,843.55
0.00
0.00
0.00
Interest Income
Total Income
68,144.39
68,144.39
447,340.03
26,243.94
26,243.94
392,072.71
14,577.68
14,577.68
3,445,896.98
12,396.21
12,396.21
379,815.88
9,741.00
9,741.00
372,741.00
5001…
5039…
Salaries
Admin Wages
Total Salaries
0.00
79,519.13
79,519.13
0.00
66,502.91
66,502.91
0.00
109,326.26
109,326.26
190.76
108,332.98
108,523.74
0.00
119,025.00
119,025.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
5,806.94
8,243.16
10,863.02
88.59
42.52
5,866.16
30,910.39
4,770.87
9,845.46
9,692.20
103.07
45.08
5,068.50
29,525.18
7,734.40
20,603.97
12,552.52
98.91
66.36
9,860.61
50,916.77
7,599.69
23,047.77
13,416.08
160.77
63.00
10,138.47
54,425.78
9,105.00
23,370.00
18,385.00
308.00
67.00
10,102.00
61,337.00
5053
5120
5122
5202
5204
5206
5270
5370
5570
Misc Employee Costs
Empl. Lodging
10.00
569.00
250.00
221.06
60.00
82.00
0.00
245.00
0.00
1,437.06
0.00
765.00
(250.00)
289.23
139.00
399.00
144.03
550.00
0.00
2,036.26
10.74
0.00
239.00
302.27
218.25
320.00
36.00
125.00
390.57
1,641.83
0.00
125.00
424.42
107.35
284.00
745.80
939.60
630.00
240.00
3,496.17
0.00
500.00
500.00
500.00
500.00
800.00
1,000.00
1,000.00
500.00
5,300.00
5924
5926
5970
Professional Fees
Legal
Consulting
1,545.65
2,354.03
0.00
3,899.68
1,873.50
1,788.19
0.00
3,661.69
805.50
1,367.39
4,500.00
6,672.89
396.05
0.00
10,000.00
10,396.05
2,000.00
0.00
10,000.00
12,000.00
4102
12/12/2014
3:42 PM
Affordable Housing Program
ACTUAL
GL Acct
6190…
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
Account Description
Admin Allocation
Total Expenses
3/31/2011
32,266.86
148,033.12
3/31/2012
23,294.85
125,020.89
3/31/2013
41,104.15
209,661.90
3/31/2014
45,924.05
222,765.79
3/31/2015
63,128.00
260,790.00
299,306.91
267,051.82
3,236,235.08
157,050.09
111,951.00
12/12/2014
3:42 PM
Community Development Loan Fund
GL Acct
4183
Account Description
Grant Revenue
NY State Grants
Total Grant Revenue
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$0.00
0.00
$0.00
0.00
$0.00
0.00
$0.00
0.00
$800,000.00
800,000.00
4104
104,847.92
100,699.04
92,345.81
83,309.36
73,000.00
4164
4190
Other Income
Miscellaneous
Total Other Income
150.00
0.00
150.00
171.99
5,875.00
6,046.99
151.57
0.00
151.57
8.86
0.00
8.86
1,325.00
0.00
1,325.00
Interest Income
Total Income
30,532.48
30,532.48
135,530.40
16,796.52
16,796.52
123,542.55
5,981.89
5,981.89
98,479.27
4,156.40
4,156.40
87,474.62
3,566.00
3,566.00
877,891.00
5001…
5039…
Salaries
Admin Wages
Total Salaries
0.00
38,404.62
38,404.62
0.00
39,924.36
39,924.36
0.00
64,951.54
64,951.54
190.76
64,338.32
64,529.08
0.00
59,632.00
59,632.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
2,724.58
3,867.64
5,478.67
41.56
33.88
3,213.66
15,359.99
2,864.14
5,910.63
6,147.10
61.87
51.35
3,690.86
18,725.95
4,595.06
12,240.97
6,342.79
52.59
51.84
6,548.27
29,831.52
4,519.07
13,702.03
6,808.99
98.54
48.36
6,836.70
32,013.69
4,562.00
11,351.00
7,117.00
154.00
52.00
5,465.00
28,701.00
6110
Marketing
Total O & M
0.00
0.00
20,000.00
20,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5053
5120
5122
5202
5204
5206
5270
5312
5370
5570
Misc Employee Costs
Empl. Lodging
48.00
0.00
2,887.16
866.87
762.50
2,132.71
147.00
0.00
219.00
300.00
7,363.24
82.00
0.00
1,658.68
312.29
439.88
2,150.83
666.16
0.00
610.00
468.70
6,388.54
0.00
40.00
0.00
193.14
779.00
2,208.95
20.60
238.00
664.00
50.72
4,194.41
0.00
0.00
1,114.74
319.24
874.25
2,215.66
144.90
0.00
870.00
330.80
5,869.59
0.00
0.00
520.00
500.00
1,000.00
3,300.00
850.00
0.00
1,000.00
200.00
7,370.00
5924
5926
5970
Professional Fees
Legal
Consulting
259.50
1,499.22
5,213.35
6,972.07
2,663.05
942.51
6,512.40
10,117.96
1,603.40
987.59
18,450.00
21,040.99
1,045.50
703.95
2,703.18
4,452.63
2,200.00
703.00
2,630.00
5,533.00
4102
12/12/2014
3:42 PM
Community Development Loan Fund
GL Acct
6120
6190…
Account Description
Grants
Admin Allocation
Total Expenses
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
20,000.00
17,679.69
105,779.61
0.00
17,697.00
112,853.81
700.00
27,622.24
153,340.70
0.00
31,397.95
143,262.94
0.00
34,155.00
140,391.00
29,750.79
10,688.74
(54,861.43)
(55,788.32)
737,500.00
12/12/2014
3:42 PM
North Country EDF
GL Acct
5926
Account Description
Professional Fees
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$0.00
0.00
$0.00
0.00
$0.00
0.00
$0.00
0.00
$2,750.00
2,750.00
Total Expenses
0.00
0.00
0.00
0.00
2,750.00
0.00
0.00
0.00
0.00
(2,750.00)
12/12/2014
3:42 PM
Comm Rental Housing Program
GL Acct
4181
4183
4184
Account Description
Grant Revenue
NY State Grants
Other Grants
Total Grant Revenue
4104
4164
Other Income
Miscellaneous
Total Other Income
4102
Interest Income
Total Income
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$93,030.00
250,000.00
0.00
343,030.00
$40,465.00
0.00
1,000,000.00
1,040,465.00
$47,285.00
0.00
0.00
47,285.00
$0.00
4,000,000.00
0.00
4,000,000.00
$0.00
0.00
0.00
0.00
107,368.26
112,448.81
110,187.74
61,527.67
68,855.00
25.00
25.00
32,685.00
32,685.00
0.00
0.00
30.00
30.00
0.00
0.00
377.78
377.78
450,801.04
1,490.87
1,490.87
1,187,089.68
4,395.55
4,395.55
161,868.29
5,096.19
5,096.19
4,066,653.86
4,322.00
4,322.00
73,177.00
5039…
Salaries
Admin Wages
Total Salaries
90,581.27
90,581.27
76,902.76
76,902.76
0.00
0.00
0.00
0.00
0.00
0.00
5031
5032
5033…
5034…
5035
5042
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
6,497.10
9,222.87
17,577.91
99.12
27.27
6,708.37
40,132.64
5,516.95
11,385.12
15,403.79
119.18
31.72
6,176.75
38,633.51
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5053
5122
5172
5202
5204
5206
5270
5570
Misc Employee Costs
Filing Fees
Empl. Lodging
37.49
0.00
0.00
855.96
213.00
218.00
7.00
0.00
1,331.45
0.00
60.10
0.00
0.00
0.00
0.00
0.00
6.18
66.28
0.00
0.00
250.00
0.00
0.00
0.00
0.00
0.00
250.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5924
5970
Professional Fees
Legal
Consulting
0.00
0.00
0.00
1,890.38
0.00
1,890.38
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50,000.00
50,000.00
250,000.00
36,892.84
418,938.20
0.00
28,398.30
145,891.23
0.00
0.00
250.00
0.00
0.00
0.00
0.00
0.00
50,000.00
31,862.84
1,041,198.45
161,618.29
4,066,653.86
23,177.00
6120
6190…
Grants
Admin Allocation
Total Expenses
12/12/2014
3:42 PM
Engineering
GL Acct
4001
Account Description
Customer Billings
Customer Billings
ACTUAL
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
3/31/2011
3/31/2012
3/31/2013
3/31/2014
3/31/2015
$0.00
0.00
$0.00
0.00
$0.00
0.00
$0.00
0.00
$587,700.00
587,700.00
Total Income
0.00
0.00
0.00
0.00
587,700.00
5001-…
5002
5039…
Salaries
Engineering Wages
Overtime Wages
Admin Wages
Total Salaries
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
275,469.00
89.00
5,459.00
281,017.00
5031
5032
5033…
5034…
5035
5042
5054
Fringe Benefits
FICA Expense
Pension Expense
Health Insurance
Workers Comp
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,491.00
50,280.00
26,994.00
714.00
143.00
24,895.00
250.00
124,767.00
5124
5128
5403
5601
5602
5603
5605
5712
5904
5906
8090
Computer Equipment
Vehicle Ins
SCADA
GIS
Total O & M
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,525.00
1,060.00
1,500.00
2,200.00
5,700.00
8,800.00
2,000.00
9,000.00
22,690.00
26,450.00
75,450.00
160,375.00
5112
5114
5120
5122
5202
5204
5206
5370
Telephone
Cell Phone
Empl. Lodging
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,040.00
8,000.00
1,500.00
600.00
8,500.00
1,000.00
2,500.00
5,500.00
29,640.00
6114
6190…
6191…
6208
Insurance
Admin Allocation
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5,000.00
2,415.00
(92,788.00)
3,676.00
12/12/2014
3:42 PM
Engineering
ACTUAL
GL Acct
ACTUAL
ACTUAL
ACTUAL
AMENDED BUD…
Account Description
Total Expenses
3/31/2011
0.00
3/31/2012
0.00
3/31/2013
0.00
3/31/2014
0.00
3/31/2015
514,102.00
0.00
0.00
0.00
0.00
73,598.00
12/12/2014
3:42 PM
APPENDIXIV
Administation
2015-2016 Wage & Fringe Benefit Budget Assumptions
Wages - Pool Percentage
3.25% Subject to approval.
Health Stipend - $3,750
Dru Escudero
James Wright
Laura Tousant
Mary Chereshnoski
Thomas Sauter
Total
$
$
$
$
$
$
3,750
3,750
3,750
3,750
3,750
18,750
Family Health Insurance (net of employee offset)
$ 14,883.70
Amy Austin
Angela Marra
Carl Farone
Jo Anne Yaddow
Matthew Taylor
Tim Field
Total
$
$
$
$
$
$
$
14,883.70
14,883.70
14,883.70
14,883.70
14,883.70
14,883.70
89,302.20
Individual Health Insurance (net of employee offset)
$
7,989.80
Keely Barney
Michelle Capone
Matt Siver
Total
$ 7,989.80
$ 7,989.80
$ 7,989.80
$ 23,969.40
FICA
7.65% of Payroll
Workers' Compensation
0.31% of Payroll
Disability
Males
Females
$
$
Pension Tier 1
Pension Tier 3 & 4
Pension Tier 5 (See Tier 5 Employee Listing)
Post Retirement
17.40 per year per employee
25.20%
18.80%
15.50%
10.60%
$
of Payroll
of Payroll
of Payroll
of Payroll
3.00 per hour
\\Fileserver\share\BUDGETS\FYE 2016\FYE 2016 Budget Preparation\FYE 2016 Wage Budget Assumptions.
Rev 0
TELECOMMUNICATIONS
Mark Borte
Robert Durantini
Timothy Buckley
Total
$
$
$
$
$ 14,883.70
Anthony Cerrone
David Northrop
David Wolf
Stephen Smithers
Total
$
$
$
$
$
$ 7,989.80
Nicholas Moulton
7.65% of Payroll
0.31%
$
$
Pension Tier 3 & 4
Post Retirement
14,883.70
14,883.70
14,883.70
14,883.70
59,534.80
$ 7,989.80
FICA
Disability
Males
Females
3,750
3,750
3,750
11,250
of Payroll
18.80% of Payroll
15.50% of Payroll
10.60% of Payroll
$
3.00 Per hour
Rev 0
SWMF
Dan Ouderkirk
Jamie Perry
Lisa Carbone-Simpson
Mark Tyo
Richard LeClerc
Valerie Deon
Total
$
$
$
$
$
$
$
$ 14,883.70
Brian LaRock
Christopher Sullivan
Edward Barker
Henry Waite
Jan Oatman
Michael Blackwell
Richard Hatch
Scott Worden
Stuart Tamblin
Thomas Goad
Total
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 148,837.00
$
Benjamin Millard
Howard Widrick
Jason Akins
Leonard Tibbetts
Stephen McElwain
Total
3,750
3,750
3,750
3,750
3,750
3,750
22,500
7,989.80
$ 7,989.80
$ 7,989.80
$ 7,989.80
$ 7,989.80
$ 7,989.80
$ 39,949.00
FICA
7.65%
0.31% of total payroll for all office or
clerical workers
12.47% of total payroll for all those
employees such as Ouderkirk,
Blackwell, Waite, LaRock, etc
Disability
Males
Females
$
$
Pension Tier 3 & 4
Post Retirement
18.80% of Payroll
15.50% of Payroll
10.60% of Payroll
$
3.00 PER HOUR
Rev 0
Water/Wastewater
Michael Taber
Norman W. Jones
Robert Stevenson
Sheldon Dukes
Steven Marshall
Total
$3,750
$3,750
$3,750
$3,750
$3,750
$18,750
$ 14,883.70
Brian Nutting
Jerame Roux
Keith MacMillan
Michael Bigness
Neil O'Dell
Patricia Pastella
Shawn Rowe
Sharon Fitzpatrick
Total
$14,883.70
$14,883.70
$14,883.70
$14,883.70
$14,883.70
$14,883.70
$14,883.70
$14,883.70
$119,069.60
$ 7,989.80
Brian Mantle
Kevin Wallace
Total
$ 7,989.80
$ 7,989.80
$ 15,979.60
FICA
7.65%
0.31%
of total payroll for all office or
clerical workers such as SLF.
8.43% of total payroll for all other
employees
Disability
Males
Females
$
$
Pension Tier 2
Pension Tier 3 & 4
Post Retirement
23.10%
18.80%
15.50%
10.60%
$
of Payroll
of Payroll
of Payroll
of Payroll
3.00 PER HOUR
Rev 0
Engineering
Allison Roosa
Brian K. Tulip
Daniel Merrill
Jeffrey Overstrom
Starr Carter
Total
$3,750
$3,750
$3,750
$3,750
$3,750
$18,750
$ 14,883.70
Bart A. Crary
Christina Illingworth
Carrie Tuttle
Peter Chereshnoski
Terri Belden
Total
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 14,883.70
$ 74,418.50
$ 7,989.80
John Mothersell
Total
$ 7,989.80
$ 7,989.80
FICA
7.65% of Payroll
0.31% of Payroll
Disability
Males
Females
$
$
Pension Tier 3 & 4
Post Retirement
18.80% of Payroll
15.50% of Payroll
10.60% of Payroll
$
3.00 PER HOUR
Rev 0
RETIREMENT TIERS
FYE 2016
The following Authority Employees are in Tier 1 :
WRIGHT
JAMES
The following Authority Employees are in Tier 2 :
BIGNESS
MICHAEL
The following Authority Employees are in Tier 5:
BELDEN
CARBONE-SIMPSON
CARTER
MOULTON
PERRY
ROOSA
ROUX
SIVER
SULLIVAN
TERRI
LISA
STARR
NICHOLAS
JAMIE
ALLISON
JERAME
MATTHEW
CHRISTOPHER
The following Authority Employees are in Tier 6:
BARNEY
KEELY
CERRONE
DUKES
GOAD
ILLINGWORTH
MARRA
NORTHROP
TABER
TULIP
ANTHONY
SHELDON
THOMAS
CHRISTINA
ANGELA
DAVID
MICHAEL
BRIAN
All other employees are Tier 3 or 4 (Same Rate)
\\Fileserver\share\BUDGETS\FYE 2016\FYE 2016 Budget Preparation\FYE 2016 Wage Budget
Assumptions. Rev 0
APPENDIXV
FY 2015-2016 Budget
Budget Work Session
Geographic
Information Systems
Critical Issue: GIS is a critical service for the Authority and its municipal customers. The Authority has continued to utilize Local Government Records Management Improvement Fund Grants (i.e., NYS Archives) to develop data for municipal customers. In order to develop competitive funding applications, the Authority must complete Needs Assessments and assist communities with the application process in advance of obtaining any reimbursement. If the grants are not funded, then the Authority covers these upfront costs of approximately 15% of the total project costs within the Company 60 budget and these costs would have to be offset with margin carried over from prior fiscal years. In a typical year, the upfront costs are approximately $15,000. Factors:  The graph below illustrates the history of grants utilized to develop GIS data for municipal customers. GIS Revenue from Grants
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
FY09
FY10
FY11
FY12
FY13
FY14
FY15
FY16
Recommended Action:  Increasing the number of paying GIS hosting customers would provide a more stable revenue stream that could help mitigate the risk presented by diminishing GIS grant funding. This could be achieved through broader marketing of the Authority’s GIS in the North Country region, and by negotiating hosting agreements with other counties to improve efficiencies as identified by a local government efficiency planning study.  Increasing staff charge out rates would contribute additional margin to the overall Engineering Division budget which could provide potential funding for new customer development. FY 2015-2016 Budget
Budget Work Session
Finance Support
Critical Issue:  Due to increased responsibilities, additional staff is needed within the Finance Division to complete assigned tasks and to ensure that the Financial Responsibilities of the organization are met. Factors:  Finance Staff of the Authority are responsible for the Financial Management of the Authority to include monthly financial statement preparation, budget preparation, biweekly payroll processing, account payable processing, as well as the management of over $70 million in investments. As a Public Authority, finance staff prepares numerous reports to meet the requirements of the New York State Comptroller, Public Authority Law, and the Division of Budget. Finance Staff are also responsible for coordinating the annual external audits of the Authority.  Procurement: Finance staff is responsible for managing the procurement process across Authority Divisions. This includes developing Procurement procedures as well as training staff that are procuring good and services on behalf of the Authority.  MWBE Requirements: New York State is increasing its MWBE requirements to include a 30% MWBE goal and the requirement to enter all contracts subject to Article 15 – A in the New York State Contract Reporting System. Finance staff is required to attend mandatory bi‐weekly meetings with ESD to discuss MWBE compliance.  ECMS: Finance is responsible for managing the Authority’s Electronic Content Management System. To date, the system houses thousands of documents to include; Accounts Payable, Board Resolutions, Minutes, Contracts, Audits, Bank Statements, Investment Documentation, and Financial Assurance Documents. The ECMS strategic plan outlines further ECMS utilization to include Human Resources and Telecom Service Order integration which will increase the level of staff support to maintain the system.  Asset Management: Finance is responsible for finding the replacement for its existing Asset Management System and implementing its utilization across Authority divisions. This project will require a substantial level of effort to ensure that the system is implemented successfully and utilized among all Authority Divisions. The Asset Management Plan will include an annual internal audit of Authority assets.  Insurance: Finance staff is responsible for managing the insurance policies of the Authority. Recommended Action:  Create a “Director of Purchasing” position who will report to the Comptroller and work as part of the Finance Department. This position will be responsible for managing procurement activities across all divisions of the Authority and will also be responsible for the oversight and management of the Authority’s Asset Management System. The “Director of Purchasing” will refine existing procurement procedures and create new procedures for managing all Authority Procurements and will serve as the MWBE Liaison. The “Director of Purchasing” will be an integral part of all Procurement activities across the Authority to include MWBE reporting and compliance. The “Director of Purchasing” will work across all Divisions to develop a purchasing plan which will enable the Authority to consolidate multi – divisional purchases into one Authority procurement which will save time and provide better pricing. Further, the creation of this position will enable Divisional Managers to spend less time on procurement activities and more time managing operations. FY 2015-2016 Budget
Critical Issues
Waste Volume
Solid Waste Management Facility
Waste Volume and Revenues









Municipal Solid Waste (MSW) volume has remained steady year to date
and may be expected to decline due to continued implementation of a more
aggressive recycling program within the facility’s service area.
NYSAR has developed a state-wide textile recycling initiative. Textile waste
generation is approximately 70 lbs/person, of which 85% is being landfilled.
With a state-wide recycling initiative, this waste volume will start to decline.
More and more organizations are contemplating organic waste composting
programs. Ft. Drum initiated a food waste composting pilot program in Fall
2014 from four of their dining facilities and the Post Commissary. If
successful, this may lead to an installation-wide composting program which
will further reduce MSW volumes at the landfill.
Lower waste volumes will reduce revenues for the current and upcoming
fiscal years.
As recycling programs are expanded throughout the service area, waste
volumes will most likely decline further.
Lower waste volumes will ultimately have an effect on landfill life, which
could be extended on a long term basis. This will have an effect on long
term reserve funding which could be adjusted to lower levels of funding
over time.
Future reduction in the volume of petroleum contaminated soil (PCS) may
ultimately lead to a requirement to purchase alternate daily cover materials.
This is necessary to avoid use of soils for daily landfill cover. This may
affect the upcoming and future budgets.
Waste volume reductions do not necessarily affect operational expense as
most landfill costs are relatively fixed. As volumes change, it is important to
closely monitor landfill operations to ensure high levels of efficiency are
maintained.
Consideration should be given to purchase of a waste shredder that could
process C&D for use as an alternative cover material. Waste processed by
a shredder would increase compaction density which would further extend
landfill life.
Page 1 of 3
Solid Waste Management Facility (continued)
Regulatory Compliance


Several issues related to state and federal regulatory compliance could
have significant effects on both operating and capital costs.
The ongoing permitting process for the “Southern Expansion” continues to
require significant capital expense. The Federal Clean Water Act, Section
404 Wetlands Provisional Permit was issued in December 2013 by USACE.
Ongoing efforts involving the NY State Environmental Quality Review Act
(SEQRA) process, as well as the NYS DEC Part 360 Permit process will
continue and significant capital costs are anticipated. This issue will impact
the upcoming and future budgets.
Reduction, Reuse and Recycling







Additional monitoring and inspection requirements will have an impact on
the upcoming and future budgets. Additional resources are required to
maintain the required higher level of waste inspection and monitoring.
Additional resources (human and educational materials) will be required to
fully implement the planned coordination efforts throughout the region.
The Recycling Agriculture Plastics Program (RAPP) will potentially require
additional resources to operate the system and provide other support. This
could affect the upcoming and future budget years.
There is a growing demand for recycling and/or reuse of construction debris
and there is nothing available north of the thruway. This may result in
further loss of material from the region.
St. Lawrence County doubled the tip fee for the disposal of recyclables at
their transfer stations which may be counterproductive to the planning unit’s
initiatives.
Commercial recycling rates will remain relatively flat in Jefferson County
without the introduction of single stream recycling in the region.
Data gathering and reporting for the regional planning unit has posed
challenges and resulted in an increased use of personnel resources.
Page 2 of 3
Solid Waste Management Facility (continued)
Other Issues





Future determination of the Authority’s role (if any) in managing individual
county solid waste systems, including conversion to single-stream
recycling, could have an impact on operating and capital budgets.
Leachate flows appear to be stabilizing. Although additional temporary and
permanent caps have been added, the placement of additional landfill gas
(LFG) collection wells, and their leachate pumps, appears to be accounting
for sustained flows. The placement of additional LFG collection wells in the
upcoming fiscal year may further increase flows.
Natural Resources Management and trail construction/maintenance
activities continue to expand, which may have resource requirements in the
upcoming budget.
The change in trash vehicle route to the last two cells (10 and 11) requires
greater road maintenance to maintain adequate access at all times. The
budget amount for stone, sand and gravel will have to be increased to
maintain the increased cell access route (perimeter road) and working face
requirements.
To accomplish the required operator training, an increase in funding will be
needed to either support the new training location (Erie/Niagara Counties),
or allow for other outside training opportunities. It was formerly held in
Syracuse where it allowed for a one-day session.
Page 3 of 3
FY 2015-2016 Budget
Budget Work Session
Managing expanded
network and customer
base
Critical Issue: The rapid geographic expansion of the network presents many opportunities but does require some changes in operations. Factors:  Our ability to reach more customers has allowed us to increase the number and complexity of the customer base.  Trouble response time service level agreements are more difficult to meet based on distances to some customers.  Recommended Action:  Change existing temporary Outside Plant technician position to Full Time.  Analyze and determine best approach for providing 24x7 customer support via an enhanced trouble ticketing and network operations center.  Continue to develop relationships including “hands and feet” contracts with other service providers.  Include a project for trouble ticketing and Network Operations software. Risk Assessment:  Customer service level agreements may not be met resulting in credits to their accounts/less revenue.  Customers may choose to move to another carrier if service is too bad.  Expenses may increase higher than anticipated if we have more troubles farther from the primary work location. FY 2015-2016 Budget
Budget Work Session
Revenue Retention
Critical Issue: The 10 year contract with BOCES ran out in December of 2014 and revenues will decrease significantly. The impact in the FYE 2015 budget was minimal as only 3 months were affected, however, the net revenue reduction from FYE 2015 to FYE 2016 will be approximately $2,000,000. Factors:  Increased competition in our operating area has resulted in significantly lower prices for bandwidth, especially for wholesale and private network customers.  Many of our circuits are reaching the end of their term and based on the move from TDM to Ethernet combined with lower rates for bandwidth we expect the prices to decrease. Anticipated FYE2016 impact is a negative $200,000.  BOCES contract has been renewed but at a significantly lower rate as noted above. Recommended Action:  Evaluate new revenue opportunities including new services.  Change marketing approach slightly to make it easier for small/medium customers to do business with us.  Complete Public Emergency Grant.  Develop competitive analysis including price detail to help us determine our price and market strategy.  Proactively reach out to other service providers to develop standard marketing, sales, and operational arrangements. Risk Assessment:  Primary risk is that expenses would be higher than revenues. Although this is not anticipated it is a potential risk. Mitigated by existing reserves. APPENDIXVI
Regional
Development
January 29, 2015
Highlights
Beaver Meadows – Phase II
work begin in April 2014 with
completion by June/July 2015.
2% vacancy in Phase I (168
units). 60 units at 80% AMI or
less.
Preserve at Autumn Ridge
– 314 of 396 units
completed to date. Project
to be completed by August
2015. 3% vacancy rate.
100% market rate units.
Creekwood – Completed in
Sept. 2014. Less than 1%
vacancy in project (200
units). 75% of units at or
below 60% AMI.
Highlights
City of Ogdensburg CDBG
Program - Completed within
budget collaborating with
Engineering Division. Assisted
11 homes along Ford Street.
Lyons Falls Redevelopment –
Working with Engineering
Division to provide budget
oversight and grant compliance
for multi-phased project.
Mercy Redevelopment – Provided loan
funding to COR Development to
demolish the former Mercy Hospital
complex. Next phase to begin in Spring.
Highlights
U.S. Export-Import Bank –
Recognized as a City/State
Partner with the U.S. ExportImport Bank in order to market
their programs to exporting firms
across the region.
USDA Rural Business Enterprise Grant
Program – Applied for and was funded
two grants through the RBEG Program $42,000 to Homestead Heritage Cheese
(Jefferson County) and $99,750 to
Agbotics (St. Lawrence County)
North Country Regional Economic
Development Council– Funded first 2
loans through Tourism Fund totaling
$450,000; awarded $5 million for
targeted investment in on-going priority
projects.
Proposed for FYE 2016
• Additional CDBG funding for the City of Ogdensburg to assist
with owner-occupied rehabilitation along New York Avenue.
• Working with partners in the North Country Regional
Economic Development Council to promote the U.S. Export
Import Bank in order to increase exports from the region and
thus support our regional economy.
• Utilize resources like webinars to promote our various loan
programs to partners and organizations across the region and
no cost.
• Work with communities on projects of regional significance
like J&L site, Lyons Falls Mill Site redevelopment and former
Mercy Hospital site redevelopment, among others.
Regional Development
Programs/Services
-Community Development Loan Fund
-Affordable Housing Loan Programs
-Community Rental Housing Program
-North Country Transformational Tourism Fund
-Digital Film Project Conversion Fund
-North Country Value Added Agriculture Fund
-Loan Program Administration and Portfolio Management
-Loan Underwriting Services
-Housing Program Administration
-Grant Writing
-Community Technical Assistance Projects
Engineering
January 29, 2015
1
Role of Engineering
• Provide internal technical support
• Capital Project Management
• Safety, Environmental Compliance, Sustainability
• Develop/Maintain Core Technical Apps. - CMMS, GIS, and SCADA
• Provide external technical support to municipalities
•
•
•
•
•
Grant Writing/Administration
Capital Project Management (water/sewer)
Asset Management Planning
GIS Development, training and web-based data hosting
SCADA Development, control engineering, and integration
2
Engineering Costs are Allocated to
Divisions Based on Time
Regional
Development
1%
Solid Waste
23%
Municipal
Contracts
42%
Telecom
11%
Water Quality
Contracts
<1%
Regional Water
1%
Army
Water
9%
Army Sewer
13%
3
Engineering Wages & Expenses FYE16 = $1M
Municipal Service Revenue
Annual Company 60 Municipal Billings
$587,700
$556,324
$517,570
$228,225
FYE13
FYE14
56%
FYE15
12%
FYE16
-6%
4
Municipal Service Breakdown
$250,000
$200,000
$150,000
$100,000
$50,000
5
$0
SCADA
GIS
ES
MS
Engineering Expenses
Office Expenses
4%
Insurance and
Administration
2%
Operation &
Maintenance
22%
Wages & Fringes
72%
Projected 7% Decrease
from FY15 to FY16
6
Solid Waste
Management
January 29, 2015
Overview
• Solid Waste Revenues
• FYE 2015 Operational Issues
• FYE 2015 Capital Projects
• Landfill
• Facilities
• Equipment
• Regional Recycling Progress
Solid Waste Revenues
• Current fiscal year near projections
• Economic Climate (CY2013 to CY2014)
• MSW volumes up slightly
• Construction and Demolition (C&D) down slightly
• Petroleum Contaminated Soil (PCS) up slightly
• Fort Drum
• Personnel levels lower
• Waste Diversion - Regional Recycling Program
Solid Waste Revenues
• Power sales revenues projected to be down
slightly
• A result of additional capping (lower moisture, slower
generation)
• Continue to more closely manage our landfill gas
collection efforts
Operational Issues
• Expanding/Upgrading facilities
• LFG system and odor control remain a top
priority
Capital Projects (Landfill)
• Landfill Southern Expansion
• USACE 404 - Provisional Permit Granted
• SEQRA - On-going
• NYSDEC 360 - Awaiting SEQRA Conclusion
Capital Projects (Facilities)
• Murray Interpretive Center & Pavilion
(continuing)
• Ancillary Facilities
• Leachate Loadout Facility (LLO)
• Scale Relocation
Capital Projects (Equipment)
• Compactor
• Hydraulic Excavator
• Articulated Hauler
• Road Grader
• Tandem-axle Dump Truck/Sander
• Leachate Tank Trailer
Regional Recycling Progress
• Meetings with partners – bi-monthly
• Regional Solid Waste Management Plan
• Working with NYSDEC on revisions
• Public Education and Awareness
• Establish an in-house Community Recycling position – terminate
our financial partnership with Cornell Cooperative Extension
Association of Jefferson County
• New commercials, improved branding
• Increased individual outreach and visibility
• Annual Meetings with haulers (our customers)
• Communication, Cooperation, Consistency, Education
Regional Recycling Progress
• Activities
• Textiles
• CRTs
What’s Next
• Obtain all permits for Southern Expansion
• Continue to lead and coordinate Regional Recycling
Program for region
• Maintain improved odor control
• Continue to improve public awareness, access, and
utilization of the facility
Telecommunications
January 29, 2015
Overview
• Critical Issues
• Operation Focus
• FYE16 Projects
• Revenue and Expense Projection Highlights
Critical Issues
• Revenue Reduction
• BOCES Revenue was $2.8 million/year
• Impact in FYE 2016 = -$2,100,000
• Public Emergency Grant
• Large network with evolving requirements
• Network Monitoring/Network Operations Center Upgrades
• Several customers require enhanced trouble ticketing/NOC process
Telecom Operations Focus
FYE 2016
• Implement Public Emergency Network
• Enhance network management capabilities to meet customer demand
• Evaluate and implement enhanced Network Operations Center to care
for increased requirements from Healthcare and Wireless markets
Wireless Tower Services
Requires more sophisticated NOC
Projects
TELECOMMUNICATIONS CAPITAL PROJECTS
Project Description
Budget FYE 2016
Customer Network Construction
$
215,000
Central Office Enhancements
$
60,000
Fiber Augments
$
95,000
$
100,000
Network Security Testing
$
25,000
Economic Development Initiatives
$
25,000
DOT - Road Projects
$
100,000
TOTAL TELECOMMUNICATIONS
$
620,000
Revenue and Expense
Projections
Customer Billings are decreasing by $1,200,000
• BOCES
Major expense changes
• Total expenses increasing 1.3% or $45,000
• Expected that revenue will cover all expenses plus capital projects.
New Revenue Sources
• Revenue Share Opportunities
• Municipal Networks
Water Quality
January 29, 2015
Budget Overview
• Four (4) Operating Companies in Division
•
•
•
•
Company 41 – Army Sewer Line
Company 42 – Army Water Line
Company 43 – Regional Water Line
Company 44 – Contract Operations
• Companies 41/42/43 – Break-even contracts
• Company 44 – Minimal Margin – Economic Service to
Customers – Cover Costs
Labor and Expenses by Company
RWL
8%
WQC
13%
ASL
49%
AWL
30%
ASL /AWL– Budget Philosophy
• DoA contract dictates operation
• Revenue (Customer Billings + Reserve Interest)
calculated to match Total Expenses
• Flows based on historical usage/future plans
• Rate/Kgal set to generate appropriate revenue
• Budget a $0 cash flow at year end
• True-up process with Army
RWL – Budget Philosophy
• Revenue = Expenses --> $0 net cash flow
• Capital Reserve/Operating Reserve
• Water Service Agreements
• Water Use Allocations
• Billing Philosophy
• Fixed Costs
• Variable Costs = Water Purchase
• Pay Fixed Costs Based on Capacity % Allocation
Contract Operations –
Budget Philosophy
• Minimal Margin
• Renewal contracts more accurately reflect costs
• Base Services vs. Billable Extra Work
• Spread Overhead Costs between Authorityowned assets and O&M contracts
• Value for the Customer
Capital Projects FYE 16
• Warneck Pump Station Emergency Genset
Replacement
• Warneck Pump Station Back-up Pump
Improvements
• BPS-2 VFD Replacements
• RTU Replacements – Dexter and Brownville
Information
Technology
January 30, 2014
Summary of 2013 projects
• Server Virtualization
• ECMS and GIS were virtualized
• Network Attached Storage
• This completed project has increased our capacity and
redundancy for Disaster Recovery operations and file storage
• Enhanced Network Security
• Mobile device encryption
• Mobile device VPN
• IT Policy / Procedure Documentation
The focus of IT in 2014
• Optimize the virtualized server environment
 Increase capacity of existing Host Servers
 Virtualize SCADA
 Virtualize CRM
• Enhanced network monitoring
 Implement new network monitoring platform which provides
deeper scanning capabilities
• Increased Disaster Recovery capabilities
 ECMS, SCADA and GIS will be added to our DR platform
FYE 2015 IT Budget
• Host Server upgrades
• Additional memory
• Additional hard drives
• Redundant Firewall
• Provide a failover firewall for Authority Internet
• Additional Disaster Recovery Licenses
• GIS, SCADA and ECMS
• Network Monitoring Software
• Minimal PC replacements
• Usual Annual Software maintenance
APPENDIXVII
AUTHORITY WAGES - 4/1/15
Last Name
First Name
Division
Title
WRIGHT
SAUTER
WOLF
DURANTINI JR
BORTE
SMITHERS
FIELD
TUTTLE
FARONE JR
PASTELLA
CERRONE
LECLERC
CAPONE
MCELWAIN
VACANT
TAYLOR
OVERSTROM
MOTHERSELL
MERRILL
CHERESHNOSKI
CRARY
TULIP
TOUSANT
VACANT
BUCKLEY
AUSTIN
OATMAN
BLACKWELL
TAMBLIN
MARSHALL
ESCUDERO
FITZPATRICK
OUDERKIRK
YADDOW
O'DELL
DUFFANY Part-Time
JONES JR
AKINS
LAROCK
NUTTING
WAITE
ROWE
SIVER
CARTER
DEON
BARKER
TYO
CHERESHNOSKI
BIGNESS
WALLACE
WIDRICK
HATCH
WORDEN
BELDEN
MILLARD
SULLIVAN
BARNEY
ROUX
STEVENSON
VACANT
MANTLE
VACANT
GOAD
TABER
MARRA
MOULTON
DUKES
FLEMING
CARBONE-SIMPSON
PERRY
ROOSA
ILLINGWORTH
TIBBETTS
PIERSON Part-Time
VACANT
JAMES
THOMAS
DAVID
ROBERT
MARK
STEPHEN
TIMOTHY
CARRIE
CARL
PATRICIA
ANTHONY
RICHARD
MICHELLE
STEPHEN
Admin
Admin
OATN
OATN
OATN
OATN
Admin
ENG
Finance
WPS
OATN
SWMF
Proj.Dev.
SWMF
OATN
Proj.Dev.
ENG
ENG
ENG
ENG
ENG
ENG
Finance
Admin
OATN
Admin
SWMF
SWMF
SWMF
WPS
Finance
WPS
SWMF
Admin
WPS
OATN
Executive Director
Deputy Exec Director
Telecom Division Manager
Director of Network Facilities
Telecom Chief Tech Officer
Network Architect
Information Technology Director
Director of Engineering
Comptroller
WQ Division Manager
Telecom Bus Dev Specialist
SWMF Division Manager
Director of Regional Dev
Landfill Superintendent
Telecom Analyst
Senior Proj Dev Specialist
W/WW Operations Supv I
Facilities Coordinator
Controls Engineer
Environmental Coordinator
W/WW Operations Supv I
Project Engineer I
Deputy Comptroller
Information Technology Spc
Telecom Specialist
Director of Human Resources
Recycling Coordinator
SWMF Lead Maint Tech
SWMF Lead Equip Oper
WQ Oper V
Accountant I
Office Manager
SWMF Maint Tech II
Executive Assistant
WQ Oper IV
Field Inspector
WPS
SWMF
SWMF
WPS
SWMF
WPS
Proj.Dev.
ENG
SWMF
SWMF
SWMF
Finance
WPS
WPS
SWMF
SWMF
SWMF
ENG
SWMF
SWMF
Admin
WPS
WPS
SWMF
WPS
WPS
SWMF
WPS
Admin
OATN
WPS
WPS
SWMF
SWMF
ENG
ENG
SWMF
SWMF
WQ Oper IV
SWMF Landfill Gas Tech
SWMF Landfill Gas Tech
WQ Coordinator
SWMF Lead Truck Driver
WQ Lead Oper SLC
Project Development Spc
GIS Analyst
Customer Svc Coordinator
SWMF Equip Oper II
SWMF Environ Tech I
Accounting Assistant
WQ Oper II
WQ Oper I SLC
SWMF Truck Driver
SWMF Equip Oper I
SWMF Equip Oper I
Engineering Assistant
SWMF Maint Tech I
SWMF Equip Oper I
Administrative Specialist
WQ Tech II
WQ Oper I
SWMF Recycling Asst
WQ Tech I SLC
WQ Tech I
SWMF Equip Oper I
WQ Tech I
Administrative Assistant II
Administrative Assistant
WQ Tech I
WQ Tech I
Customer Svc Assistant
Customer Svc Assistant
GIS Technician
GIS Technician I
SWMF Maint. Tech. Asst.
SWMF Recycling Comp Officer
SWMF
SWMF Maint. Tech. Asst.
MATTHEW
JEFFREY
JOHN
DANIEL
PETER
BART
BRIAN
LAURA
TIMOTHY
AMY
JAN
MICHAEL
STUART
STEVEN
DRUANNE
SHARON
DAN
JOANNE
NEIL
THOMAS
NORMAN
JASON
BRIAN
BRIAN
HENRY
SHAWN
MATTHEW
STARR
VALERIE
EDWARD
MARK
MARY
MICHAEL
KEVIN
HOWARD
RICHARD
SCOTT
TERRI
BENJAMIN
CHRISTOPHER
KEELY
JERAME
ROBERT
BRIAN
THOMAS
MICHAEL
ANGELA
NICHOLAS
SHELDON
ALAN
LISA
JAMIE
ALLISON
CHRISTINA
LEONDARD
STEPHEN
APPENDIXVIII
Development Authority of the North Country Budget Revisions FYE 2015
Budget Revisions for the Month of May 2014
Company GL Acct#
30
5802
30
6901
60
5054
60
5122
60
8090
Acct Description
Utilities
Contingency
Employee Physicals & Screening
Resale Parts, & Materials
Type of Budget Revision
Internal Transfer Modification
Original Budget
$0.00
$35,000.00
$0.00
$0.00
$76,300.00
G:\PARIS REPORTING\PARIS FYE 2015\Copy of Mthly Budget Revisions FYE15
$ Change
Revised Budget
$5,000.00
$5,000.00
($5,000.00)
$30,000.00
$250.00
$250.00
$600.00
$600.00
($850.00)
$75,450.00
May14BoardAmnd-InternalTrfs
Budget Revisions for the Month of June 2014
Company GL Acct#
Acct Description
10
5924
Legal
10
5970
Consulting
10
6901
Contingency
Original Budget
$12,000.00
$20,000.00
$27,550.00
$ Change
Revised Budget
$7,500.00
$19,500.00
($2,500.00)
$17,500.00
($5,000.00)
$22,550.00
Jun14BoardAmnd-InternalTrfs
Budget Revisions for the Month of July 2014
Company GL Acct#
44
4001
44
8090
20
5810
20
5826
Acct Description
Customer Billings
Site Supplies
Seed & Mulch
Board Amended Modification
Original Budget
$685,256.00
$5,200.00
$45,000.00
$9,000.00
$ Change
Revised Budget
$19,800.00
$705,056.00
$19,800.00
$25,000.00
($1,000.00)
$44,000.00
$1,000.00
$10,000.00
Ju14BoardAmnd-InternalTrfs
Budget Revisions for the Month of August 2014
Company GL Acct#
10
5112
10
6901
20
5123
20
5708
20
5810
20
5826
52
5924
52
5970
Acct Description
Telephone
Contingency
Fuels
Site Supplies
Seed & Mulch
Legal
Consulting
Original Budget
$2,040.00
$22,550.00
$6,000.00
$371,625.00
$44,000.00
$10,000.00
$1,200.00
$5,000.00
$ Change
Revised Budget
$1,050.00
$3,090.00
($1,050.00)
$21,500.00
$1,500.00
$7,500.00
($1,500.00)
$370,125.00
($5,000.00)
$39,000.00
$5,000.00
$15,000.00
$1,000.00
$2,200.00
($1,000.00)
$4,000.00
$0.00
Accounts with more than 1 revision during the month have the current revised budget amount displayed in bold type.
G:\PARIS REPORTING\PARIS FYE 2015\DANC Budget and Financial Plan FYE 3-31-2015\Mthly Budget Revisions
Aug14BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of September 2014
Company GL Acct#
Acct Description
20
7032
Depreciation
10
6106
Annual Report
10
6901
Contingency
Original Budget
$5,718,712.00
$5,000.00
$21,500.00
$ Change
Revised Budget
$477,000.00
$6,195,712.00
$1,987.20
$6,987.20
($1,987.20)
$19,512.80
$0.00
$0.00
$0.00
Sep14BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of October 2014
Company GL Acct#
10
5601
10
6901
20
5062
20
5123
20
5708
20
5708
20
5708
20
5826
30
5720
30
5836
30
5926
30
6901
Acct Description
Contingency
Fuels
Fuels
Fuels
Seed & Mulch
Contingency
Original Budget
$500.00
$19,512.80
$92,150.00
$7,500.00
$370,125.00
$365,125.00
$365,090.00
$15,000.00
$320,035.00
$214,212.00
$2,423.00
$30,000.00
$ Change
Revised Budget
$500.00
$1,000.00
($499.80)
$19,013.00
$5,000.00
$97,150.00
$35.00
$7,535.00
($5,000.00)
$365,125.00
($35.00)
$365,090.00
($5,000.00)
$360,090.00
$5,000.00
$20,000.00
($2,600.00)
$317,435.00
$2,600.00
$216,812.00
$1,577.00
$4,000.00
($1,577.00)
$28,423.00
Oct14BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of December 2014
Company GL Acct#
41
5202
41
5204
41
5602
41
5804
41
5808
41
5812
41
5924
44
5033
44
8090
52
5122
52
5206
52
5270
52
5970
52
5970
Acct Description
Original Budget
$ Change
Revised Budget
Employee Mileage Reimbursement
$3,000.00
($1,000.00)
$2,000.00
$4,000.00
($2,000.00)
$2,000.00
$70,000.00
($5,000.00)
$65,000.00
Building Maintenance & Repair
$11,000.00
$2,000.00
$13,000.00
Site Maint & Repair
$18,700.00
$4,000.00
$22,700.00
$19,500.00
$4,000.00
$23,500.00
Legal
$3,000.00
($2,000.00)
$1,000.00
Health Insurance
$73,024.00
($5,000.00)
$68,024.00
$25,000.00
$5,000.00
$30,000.00
$500.00
$20.00
$520.00
Empl. Lodging
$2,500.00
$800.00
$3,300.00
$300.00
$550.00
$850.00
Consulting
$4,000.00
($1,350.00)
$2,650.00
Consulting
$2,650.00
($20.00)
$2,630.00
Dec14BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of January 2015
Company GL Acct#
10
5123
10
5206
10
5370
10
5370
10
5403
10
5924
10
5926
10
5970
10
6901
10
6901
11
5202
11
5570
20
5702
20
5708
20
5708
20
6009
20
6013
52
5924
52
5926
60
5924
60
8090
Acct Description
Empl. Lodging
Legal
Consulting
Contingency
Contingency
Large Parts
Fuels
Fuels
CRT Recycling
Legal
Legal
Original Budget
$5,000.00
$1,500.00
$13,200.00
$11,700.00
$12,000.00
$19,500.00
$4,300.00
$17,500.00
$19,013.00
$14,493.00
$600.00
$200.00
$105,000.00
$360,090.00
$320,090.00
$75,000.00
$0.00
$2,200.00
$703.00
$0.00
$75,450.00
$ Change
Revised Budget
($2,500.00)
$2,500.00
$1,500.00
$3,000.00
($1,500.00)
$11,700.00
$9,020.00
$20,720.00
($2,000.00)
$10,000.00
$5,000.00
$24,500.00
$1,250.00
$5,550.00
($1,250.00)
$16,250.00
($4,520.00)
$14,493.00
($5,000.00)
$9,493.00
$75.00
$675.00
($75.00)
$125.00
$5,000.00
$110,000.00
($40,000.00)
$320,090.00
($5,000.00)
$315,090.00
($20,000.00)
$55,000.00
$60,000.00
$60,000.00
($130.00)
$2,070.00
$130.00
$833.00
$2,500.00
$2,500.00
($2,500.00)
$72,950.00
Jan15BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of February 2015
Company GL Acct#
10
5204
10
6901
20
5702
20
5708
44
5033
44
5770
44
6208
44
8090
52
5570
52
5970
Acct Description
Contingency
Large Parts
Fuels
Health Insurance
Other Tools, Equip, O&M Exp
NYS Administrative Assessment
Consulting
Original Budget
$2,000.00
$9,493.00
$110,000.00
$315,090.00
$68,024.00
$0.00
$4,287.00
$30,000.00
$200.00
$2,630.00
$ Change
Revised Budget
$1,500.00
$3,500.00
($1,500.00)
$7,993.00
$5,000.00
$115,000.00
($5,000.00)
$310,090.00
($5,000.00)
$63,024.00
$700.00
$700.00
($700.00)
$3,587.00
$5,000.00
$35,000.00
$100.00
$300.00
($100.00)
$2,530.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Feb15BoardAmnd-InternalTrfs
FYE15
Budget Revisions for the Month of March 2015
Company GL Acct#
10
5924
10
6901
30
5172
30
5720
42
5122
42
5802
Acct Description
Legal
Contingency
Filing Fees
Utilities
Original Budget
$24,500.00
$7,993.00
$11,000.00
$317,435.00
$1,000.00
$28,000.00
$ Change
Revised Budget
$6,700.00
$31,200.00
($6,700.00)
$1,293.00
$2,500.00
$13,500.00
($2,500.00)
$314,935.00
($1,000.00)
$0.00
$1,000.00
$29,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Mar15BoardAmnd-InternalTrfs
FYE15
APPENDIXIX
Change In Net Position
For the Twelve Months Ending Monday, March 31, 2014
GL
4001
4004
4005
4006
4008
4010
Annual
Budget
Account Description
Customer Billings
Customer Billings
$19,612,109.65
Dark Fiber Billings
59,979.96
Capital Billings
328,602.33
Replacement Reserve Tip Income
206,115.00
463,758.75
Tip Fee Stabilization Tip Income
412,230.00
21,082,795.69
YTD
Variance
Over (Under)
YTD
Budget
Actual
YTD
$19,612,109.65
59,979.96
328,602.33
206,115.00
463,758.75
412,230.00
21,082,795.69
$19,830,045.03
64,410.00
328,602.32
201,997.16
454,493.63
403,994.32
21,283,542.46
$217,935.38
4,430.04
(0.01)
(4,117.84)
(9,265.12)
(8,235.68)
200,746.77
(175,862.79)
1,567,672.85
1,391,810.06
Grant Revenue
4181 Federal Grant Income
4183 NY State Grants
Total Grant Revenue
2,517,441.60
4,182,061.58
6,699,503.18
2,517,441.60
4,182,061.58
6,699,503.18
2,341,578.81
5,749,734.43
8,091,313.24
4104 Loan Interest Income
493,200.00
493,200.00
504,468.15
11,268.15
101,340.00
975,000.00
1,076,340.00
101,340.00
975,000.00
1,076,340.00
160,999.86
1,382,463.22
1,543,463.08
59,659.86
407,463.22
467,123.08
97,844.00
198,551.00
84,076.00
18,988.00
51,337.00
75,025.00
56,598.00
582,419.00
29,934,257.87
97,844.00
198,551.00
84,076.00
18,988.00
51,337.00
75,025.00
56,598.00
582,419.00
29,934,257.87
46,988.59
(107,135.66)
11,476.98
3,467.31
(44,240.79)
(102,791.81)
(73,007.09)
(265,242.47)
31,157,544.46
(50,855.41)
(305,686.66)
(72,599.02)
(15,520.69)
(95,577.79)
(177,816.81)
(129,605.09)
(847,661.47)
1,223,286.59
Other Income
4164 Miscellaneous
4166 LFGTE Revenue
Total Other Income
Interest Income
4102 Investment Interest Income
4106-+4115
Trustee Interest
4108 Reserve Interest
4116 Replace Reserve Interest Income
4117 Liner Reserve Interest Income
4118 Closure Reserve Interest Income
4119 Post Close Interest Income
Total Income
Salaries
5001-+5006-+5007--5006-10-0000--5001-21-0000--5007-21-0000
2,455,157.96
2,455,157.96
5001-21-0000-+5007-21-0000
Engineering Wages
649,014.00
649,014.00
5002 Overtime Wages
95,816.38
95,816.38
5005 On-Call Stipend
25,800.00
25,800.00
5039-+5006-10-0000
Admin Wages
1,000,503.07
1,000,503.07
Total Salaries
4,226,291.41
4,226,291.41
Fringe Benefits
5031 FICA Expense
5032 Pension Expense
5033-+5037--5037-00-0000
Health Insurance
5041-+5037-00-0000
5034-+5040
Workers Comp
324,029.80
845,072.85
503,686.34
34,970.00
140,661.49
324,029.80
845,072.85
503,686.34
34,970.00
140,661.49
2,422,210.44
656,499.87
124,370.95
25,350.00
966,376.35
4,194,807.61
(32,947.52)
7,485.87
28,554.57
(450.00)
(34,126.72)
(31,483.80)
302,299.96
818,884.95
451,974.68
29,447.50
100,143.53
(21,729.84)
(26,187.90)
(51,711.66)
(5,522.50)
(40,517.96)
5/14/2014
9:30 AM
GL
5035
5036
5042
5051
5054
5062
5124
5126
5128
5129
6108
5133
5134
5135
5403
5601
5602
5603
5605
5702
5704
5706
5708
5710
5712
5716
5718
5720
5770
5815
5820
5830
5834
5836
5838
5902
5904
5906
5932
6008
6009
6010
6011
Account Description
Unemployment
Benefit Admin. Fees
Employee Physicals & Screening
Computer Equipment
ECMS Expense
Web Page Design & Maintenance
Equipment Maintenance Contracts
Auto/Light Truck Rep. & Maint.
Auto/Light Truck Rental/Lease
Vehicle Ins
Large Parts
O&M Supplies
Shop Tools
Fuels
Lubricants
Purchased Maintenance & Repair
Equipment Rental
Tires
Chemicals
LFG/LCRS Supplies
Collo Expense
Permitting
Conduit Lease
Lab Fees
SCADA
GIS
Contract Hauling
Recycling Rebate
Annual
Budget
1,940.05
25,000.00
410,282.01
20,200.00
10,900.00
2,316,742.54
YTD
Budget
1,940.05
25,000.00
410,282.01
20,200.00
10,900.00
2,316,742.54
Actual
YTD
2,084.73
5,794.35
447,701.82
7,691.47
9,269.50
2,175,292.49
YTD
Variance
Over (Under)
144.68
(19,205.65)
37,419.81
(12,508.53)
(1,630.50)
(141,450.05)
190,000.00
37,860.90
2,239.10
75,117.00
20,000.00
2,025.00
241,973.58
161,454.50
38,000.00
23,400.00
24,400.00
95,850.67
85,800.00
16,700.00
105,000.00
25,000.00
14,400.00
403,300.00
20,000.00
82,000.00
8,000.00
20,000.00
220,244.00
14,000.00
50,900.00
50,000.00
167,310.24
2,000.00
242,950.30
24,695.96
6,100.00
22,400.00
94,300.00
90,000.00
30,000.00
75,000.00
700.00
175,000.00
190,000.00
37,860.90
2,239.10
75,117.00
20,000.00
2,025.00
241,973.58
161,454.50
38,000.00
23,400.00
24,400.00
95,850.67
85,800.00
16,700.00
105,000.00
25,000.00
14,400.00
403,300.00
20,000.00
82,000.00
8,000.00
20,000.00
220,244.00
14,000.00
50,900.00
50,000.00
167,310.24
2,000.00
242,950.30
24,695.96
6,100.00
22,400.00
94,300.00
90,000.00
30,000.00
75,000.00
700.00
175,000.00
137,671.66
35,512.12
0.00
66,379.63
19,683.98
1,356.38
146,566.49
135,723.83
27,174.98
18,670.48
19,208.02
91,720.46
82,289.37
14,366.36
88,560.69
17,439.83
12,137.43
271,176.07
14,310.33
79,256.60
4,016.83
14,920.27
195,014.40
4,690.26
44,842.09
45,300.74
83,943.49
125.00
179,938.74
16,283.58
4,164.00
15,829.54
89,371.22
67,274.93
20,676.25
58,501.32
700.00
175,000.00
(52,328.34)
(2,348.78)
(2,239.10)
(8,737.37)
(316.02)
(668.62)
(95,407.09)
(25,730.67)
(10,825.02)
(4,729.52)
(5,191.98)
(4,130.21)
(3,510.63)
(2,333.64)
(16,439.31)
(7,560.17)
(2,262.57)
(132,123.93)
(5,689.67)
(2,743.40)
(3,983.17)
(5,079.73)
(25,229.60)
(9,309.74)
(6,057.91)
(4,699.26)
(83,366.75)
(1,875.00)
(63,011.56)
(8,412.38)
(1,936.00)
(6,570.46)
(4,928.78)
(22,725.07)
(9,323.75)
(16,498.68)
0.00
0.00
5/14/2014
9:30 AM
GL
Account Description
6106 Annual Report
6110 Marketing
8090 Purchases for Resale
Total O & M
Annual
Budget
5,000.00
5,000.00
117,450.00
3,085,571.25
YTD
Budget
5,000.00
5,000.00
117,450.00
3,085,571.25
0.00
5,000.00
47,365.56
2,352,162.93
YTD
Variance
Over (Under)
(5,000.00)
0.00
(70,084.44)
(733,408.32)
6002 Sewage & Leachate Treatment
6004 Water Purchases
6016-+4508-+4510
Closure & Post Closure Care
6006 Host Community Benefits
6007 LFGTE Revenue Sharing
1,138,918.12
917,535.49
595,381.75
669,853.14
20,000.00
1,138,918.12
917,535.49
595,381.75
669,853.14
20,000.00
1,011,592.09
902,468.06
605,991.00
642,350.97
83,636.32
(127,326.03)
(15,067.43)
10,609.25
(27,502.17)
63,636.32
7,400.00
103,947.00
26,100.00
8,700.00
25,841.67
33,400.00
17,900.00
12,600.00
11,750.00
17,000.00
75,000.00
23,278.75
971.25
5,800.00
51,500.00
35,148.00
33,528.00
36,040.00
8,250.00
6,432.00
51,468.00
23,700.00
22,350.00
1,875.00
1,600.00
6,850.00
27,500.00
675,929.67
7,400.00
103,947.00
26,100.00
8,700.00
25,841.67
33,400.00
17,900.00
12,600.00
11,750.00
17,000.00
75,000.00
23,278.75
971.25
5,800.00
51,500.00
35,148.00
33,528.00
36,040.00
8,250.00
6,432.00
51,468.00
23,700.00
22,350.00
1,875.00
1,600.00
6,850.00
27,500.00
675,929.67
5,893.88
92,322.01
18,767.81
6,619.72
22,700.96
30,444.25
11,590.82
6,938.93
5,818.49
16,084.10
70,734.66
17,919.60
971.25
2,153.22
10,056.53
26,077.20
26,169.54
29,649.40
2,114.70
4,451.00
27,081.95
19,027.79
21,114.25
1,269.58
351.36
4,420.00
11,942.00
492,685.00
(1,506.12)
(11,624.99)
(7,332.19)
(2,080.28)
(3,140.71)
(2,955.75)
(6,309.18)
(5,661.07)
(5,931.51)
(915.90)
(4,265.34)
(5,359.15)
0.00
(3,646.78)
(41,443.47)
(9,070.80)
(7,358.46)
(6,390.60)
(6,135.30)
(1,981.00)
(24,386.05)
(4,672.21)
(1,235.75)
(605.42)
(1,248.64)
(2,430.00)
(15,558.00)
(183,244.67)
1,000.00
235,000.00
26,700.00
262,700.00
1,000.00
235,000.00
26,700.00
262,700.00
399.40
211,704.04
26,700.00
238,803.44
(600.60)
(23,295.96)
0.00
(23,896.56)
5053
5102
5104
5110
5112
5114
5118
5120
5122
5123
5125
5130
5132
5170
5172
5202
5204
5206
5270
5312
5370
5402
5508
5570
6102
6104
6210
Misc Employee Costs
Office Rent
Office Supplies
Postage & Shipping
Telephone
Cell Phone
Office Equipment
Filing Fees
Empl. Lodging
Employee Uniforms
Cleaning Services
Board Member Travel & Expenses
Sponsorships
Trustee Fees
Utilities
5801 Waste Oil
5802 Gas & Electric
5803 Propane
Total Utilities
Actual
YTD
5/14/2014
9:30 AM
YTD
Variance
Over (Under)
Annual
Budget
YTD
Budget
Actual
YTD
5,000.00
69,000.00
130,000.00
9,000.00
213,000.00
5,000.00
69,000.00
130,000.00
9,000.00
213,000.00
2,452.34
32,767.65
126,291.86
6,734.00
168,245.85
(2,547.66)
(36,232.35)
(3,708.14)
(2,266.00)
(44,754.15)
Professional Fees
5924 Legal
5926 Investment Banking Fees
5928-+6112
Accounting Fees
5970 Consulting
55,575.00
33,956.39
41,000.00
151,743.55
282,274.94
55,575.00
33,956.39
41,000.00
151,743.55
282,274.94
33,624.06
24,297.24
40,100.00
75,176.20
173,197.50
(21,950.94)
(9,659.15)
(900.00)
(76,567.35)
(109,077.44)
5804 Building Maintenance & Repair
5808 Site Maint & Repair
5812 Pipeline Maintenance
Total Repairs & Maintenance
44,000.00
34,000.00
52,000.00
130,000.00
44,000.00
34,000.00
52,000.00
130,000.00
19,888.55
30,036.90
42,818.52
92,743.97
(24,111.45)
(3,963.10)
(9,181.48)
(37,256.03)
235,000.00
127,911.71
7,560,800.00
29,565.00
532,699.04
73,450.06
23,093,624.12
235,000.00
127,911.71
7,560,800.00
29,565.00
532,699.04
73,450.06
23,093,624.12
245,065.89
122,000.00
8,234,158.57
(21,732.84)
410,899.38
0.00
22,124,368.23
6,840,633.75
6,840,633.75
9,033,176.23
GL
5806
5810
5824
5826
6114
6208
7032
7002
6202
6901
Account Description
Building Supplies
Site Supplies
Seed & Mulch
Insurance
NYS Administrative Assessment
Depreciation
Amortization
Interest Expense
Contingency
Total Expenses
10,065.89
(5,911.71)
673,358.57
(51,297.84)
(121,799.66)
(73,450.06)
(969,255.89)
2,192,542.48
5/14/2014
9:30 AM
APPENDIXX
AUTHORITY CAPITAL PROJECT SUMMARY
Fund
FYE 2015
Authorization
Budget FYE
2016
Budget FYE
2017
Budget FYE
2018
Budget FYE
2019
Budget FYE
2020
ADMINISTRATION
$
-
$
179,500
$
213,000
$
172,000
TELECOMMUNICATIONS
ENGINEERING
SOLID WASTE MANAGEMENT FACILITY
ARMY SEWER LINE
ARMY WATER LINE
REGIONAL WATER LINE
$
$
$
$
$
$
250,000
4,307,170
25,000
20,000
$
$
$
$
$
$
595,000
8,800,000
475,000
55,000
20,000
$
$
$
$
$
$
820,750
3,365,000
362,000
500,000
20,000
$
$
$
$
$
$
508,038
1,435,000
60,000
-
$ 625,939
$
$ 29,905,000
$ 400,000
$
$
-
$ 794,737
$
$ 1,850,000
$ 7,850,000
$
30,000
$ 2,500,000
TOTAL
$
4,602,170 $
10,124,500
$
5,280,750
$
2,175,038
$ 31,072,439
$ 13,142,237
$
141,500
$
117,500
APPENDIX B
ADMINISTRATIVE CAPITAL PROJECTS
Project
Number
Project Description
Fleet Vehicles
Server Replacements
Fund
O
O
TOTAL ADMINISTRATIVE
Prior Approval
$
-
Budget FYE
Budget FYE
Budget FYE
Budget FYE Budget FYE
2016
2017
2018
2019
2020
$
146,000 $
213,000 $
152,000 $
121,500 $
97,500
$
33,500 $
$
20,000 $
20,000 $
20,000
$
179,500 $
213,000
$
172,000
$
141,500
$
117,500
Fund Description
O
Operating Investments
APPENDIX B
TELECOMMUNICATIONS CAPITAL PROJECTS
Project
Number
30568
Project Description
Customer Network Construction
Central Office Enhancements
Fiber Augments
Economic Development Initiatives
DOT - Road Projects
DWDM Upgrade
Ethernet Enhancements
Fund
R
R
R
R
R
R
R
R
TOTAL TELECOMMUNICATIONS
Prior Approval
$
$
250,000
250,000
Budget FYE
2016
$
215,000
$
60,000
$
95,000
$
100,000
$
25,000
$
100,000
$
Budget FYE
2017
$
225,750
$
75,000
$
85,000
$
110,000
$
25,000
$
50,000
$
100,000
$
150,000
595,000 $
820,750
Budget FYE
2018
$
237,038
$
75,000
Budget FYE
2019
$
248,889
$
75,000
$
$
$
$
$
$
$
$
121,000
25,000
50,000
508,038
$
127,050
25,000
50,000
100,000
625,939
Budget FYE
2020
$
261,334
$
75,000
$
100,000
$
133,403
$
25,000
$
50,000
$
150,000
$
794,737
Fund Description
R
Repair & Replacement Reserve
APPENDIX B
SOLID WASTE MANAGEMENT FACILITY CAPITAL PROJECTS
Project
Number
Project Description
Leachate Loadout Facility, Access Control, Scales
20045
20122
20111
Permitting and Planning - Southern Expansion
Murray Pavilion and Interpretive Center
LCRS/LFG System Development
Waste Composition Study
Recycling Alternatives Evaluation
20105
Natural Habitat Enhancement
Equipment: Landfill Compactor
Equipment: Hydraulic Excavator
Equipment: Articulated Hauler
Equipment: Grader
Equipment: TA Dump/Plow/Sander
Equipment: Primary Equipment GPS Upgrade
Equipment: Leachate Tank Trailer
20096
20087
Flare Relocation
Property Boundary Integrity and Recreation
Equipment: Waste Dozer
Equipment: Ag Tractor
Equipment: Skid Steer
Equipment: Roller
Equipment: Leachate Truck Tractor
Equipment: Sweeper
20070
Leachate Treatment Alt. Assessment & Construction
Closure IV
Storage Facility (SF) 4 New Construction
Equipment: Litter Vacuum, Trailer-mounted
TOTAL SWMF
Fund Description
C
Closure Reserve
CC
Carbon Credit Reserve
CAP
Capital Reserve
R
Replacement Reserve
LG
Landfill Gas Reserve
DEBT Debt Issuance
Fund
Debt
CAP
CAP
LG
R
R
CC
Debt
Debt
Debt
Debt
Debt
R
R
LG
CAP
R
R
R
R
R
R
R
C
R
R
Prior Approval
$
$
$
2,695,000
150,000
605,000
$
152,170
$
$
$
$
Budget FYE
2016
$
5,700,000
$
100,000
$
100,000
$
80,000
$
50,000
$
50,000
$
25,000
$
975,000
$
450,000
$
425,000
$
400,000
$
250,000
$
110,000
$
85,000
200,000
425,000
Budget FYE
2017
$
1,900,000
$
100,000
$
$
80,000
$
25,000
$
$
$
$
$
80,000
4,307,170 $
8,800,000 $
600,000
100,000
400,000
85,000
75,000
Budget FYE
2018
Budget FYE
2019
Budget FYE
2020
100,000
$
100,000
$
100,000
$
85,000
$
85,000
$
50,000
$
50,000
$
50,000
$ 1,025,000
$
475,000
$
450,000
$
$
700,000
75,000
$
$
100,000
500,000
$
$
$
$
175,000
140,000
135,000
150,000
3,365,000 $
1,435,000
$
$
100,000
145,000
$ 25,000,000
$ 3,400,000
$ 29,905,000 $ 1,850,000
APPENDIX B
WATER QUALITY MANAGEMENT CAPITAL PROJECTS
ARMY SEWER LINE
Project
Number
41042
Project Description
Warneck Pump Station Genset Replacement
Warneck Pump Station and Back-Up Pump
Improvements
Gaseous Chlorine Alternative Disinfectant
Assessment/Implementation
Nature Trail Improvements
WPS VFD Replacement (Pump 1/2)
Bar Screen Rehabilitation/Replacement
Contract 6 - Engineering for Duplicate Pipeline
& Construction
Fund
Prior Approval
REV
$
25,000
REV
Budget FYE
2016
$
400,000
$
75,000
Budget FYE
2017
REV
$
312,000
REV
REV
REV
$
50,000
Budget FYE
2018
$
Budget FYE
2019
60,000
$
400,000
TBD
TOTAL ARMY SEWER LINE
Budget FYE
2020
$ 7,850,000
$
25,000
$
475,000
$
362,000
$
60,000
$
400,000
$ 7,850,000
Budget FYE
2019
Budget FYE
2020
ARMY WATER LINE
Project
Number
Project Description
BPS2 VFD Upgrades
Pipe Insulation and Repair
BPS1/2 Emergency Generator Assessment
and Replacement
BPS1/2 SCADA Upgrade
Fund
CAP
CAP
Prior Approval
Budget FYE
2016
$
30,000
$
25,000
REV
Budget FYE
2017
$
Budget FYE
2018
500,000
REV
TOTAL ARMY WATER LINE
$
-
$
55,000
$
500,000
$
-
$
-
$
30,000
$
30,000
REGIONAL WATER LINE
Project
Number
43106
Project Description
RTU Upgrades
LBPS Generator Assessment and Overhaul
RWL Water Tower
TOTAL REGIONAL WATER LINE
Fund Description
REV
Revenue
CAP
Capital Reserve
Fund
REV
REV
TBD
Prior Approval
$
20,000
Budget FYE
2016
$
20,000
Budget FYE
2017
$
Budget FYE
2018
Budget FYE
2019
Budget FYE
2020
20,000
$ 2,500,000
$
20,000
$
20,000 $
20,000
$
-
$
-
$ 2,500,000
APPENDIXXI
FY 2015-2016 Budget Work Session
Authority Debt Service Narrative
1) Solid Waste Management
a) 1995 (2005D) EFC Bond Issue
 Debt Balance @ 3/31/15: $1,475,000
 Annual Debt Service, Interest & Principal: $1,509,463
 Maturity Date : 5/15/2015
b)
1997 Bond Issue
 Debt Balance @ 3/31/15: $950,000
 Annual Debt Service, Interest & Principal: $978,500
 Maturity Date: 5/15/2015
c) 1998 (2010C) Bond Issue
 Debt Balance @ 3/31/15: $1,815,000
d) The Authority anticipates issuing $2,500,000 in debt for Solid Waste Management
Equipment for a term of 5 years. Additionally, the Authority anticipates Bonding for
$7,500,000 for the Access Contol and Leachate Loadout Facility for a term of 10
Years. The Authority anticpates paying interest only on the debt issued in FYE 2016.
2) Army Wastewater
a) Key Bank PCCP Loan

Debt Balance @ 3/31/15: $655,702

Annual Debt Service, Interest & Principal: $363,787

Maturity Date: 2/1/17
b) Key Bank LEED Improvement Project Loan
 This loan is split 65% Army Sewer and 35% Army Water
 Debt Balance @ 3/31/15: $521,559
4) Regional Waterline
a) United States Department of Agriculture

Debt Balance @ 3/31/15: $1,220,651

Annual Debt Service, Interest & Principal: $91,104

5) Administrative
a) NYS Loan (Original State Investment in Authority)

Debt Balance @ 3/31/15: $1,214,000

Annual Debt Service: $50,000 (Principal Only, 0% Interest)
APPENDIXXII
APPENDIXXIII
FY 2015-2016 Preliminary Budget
Budget Work Session
January 29, 2015
BUDGETARY RISKS ASSESSMENT
Public authorities are required to provide information regarding their budget and
financial planning to the Office of the State Comptroller pursuant to New York Codes,
Rules and Regulations, Part 203, Chapter V, Title 2. The data is collected in the OSC
Budget Request (Part 203) tab in the Public Authorities Reporting Information System
(PARIS), posted on the Authority’s website, www.danc.org.
Pursuant to Section 203.6, the following is a self-assessment of budgetary risk.
1. U.S. Army Reductions at Fort Drum – High
The Authority, like the surrounding community and region, will be significantly adversely
impacted by a dramatic reduction of forces stationed at Fort Drum. The Authority has
significant revenue streams dependent upon the garrison and the military population
throughout the community.
Impacts: Water Quality, Housing loans, Solid Waste, Telecommunications
2. Lyons Falls Redevelopment Loans – High
The Authority made a significant commitment to Lewis County and Lewis County
Development Corporation to finance the Lyons Falls redevelopment project, advancing
cash flow subject to reimbursement by New York State Consolidated Funding Awards
(CFA). The risk factor assigned reflects the large level of funding commitment, the
phases of the project required for completion, and the unknowns of the demolition and
clean-up which have impacted project costs.
Impacts: Community Development Loan Fund, Engineering
3. Organic Waste Diversion – Medium
The diversion of organic waste is being explored at various locations and on various
scales throughout the region. While the Authority supports waste diversion, it also
recognizes the potential loss of 36% of its annual waste volume. This would have a
dramatic impact on annual revenues for the landfill. If the Authority is not a part of an
organic waste diversion solution, such a project could produce tipping fee increases.
Impact: Finance, Administration, Engineering, Solid Waste
4. MWBE Compliance Process – Medium
Budget Work Session
January 29, 2015
The state’s Executive Policy, requiring 30% procurement from certified MWBE vendors,
is placing financial and staffing demands upon the Authority for compliance. The state
has implemented a one size fits all contract reporting system, which necessitates the
Authority to manually report or invest in software reprogramming. While the Authority
has exceeded the required goals for purchasing, it has not achieved compliance in
contract reporting. Since the Authority does not utilize the state’s financial system for
budgeting or payments, it is difficult to comply.
Impact: Finance
5. State Funding Reimbursement – Medium
The Authority has received a number of CFA grants which require the Authority to
advance funds and be subject to reimbursement upon completion. The Authority is also
awaiting over a million dollars in reimbursement for investments in landfill gas collection
systems. The risk is associated with the subjective application of reimbursement
criteria, changes of criteria after expenses are paid, and the delays in state payment.
Impact: Finance, Engineering, Telecommunications, Solid Waste, Administration
6. Telecommunications Revenues – Low
The Authority has identified changing telecommunications revenues as a critical issue
over several years. The Authority maintains a balanced telecom budget and has
successfully renewed contracts with both regional BOCES and FDRHPO, albeit at
significantly less revenue. The continuing changes in technology to greater capacity for
lower cost has created a highly competitive environment, necessitating new business
lines to compete.
Impact: Finance, Telecommunications, Engineering, Administration
7. Low Interest Earnings – Low
The Authority believes the decline in interest earnings has stabilized; however, the
forecast is not optimistic for significant growth. The decline in interest earnings has
been a critical issue for the past five years. The lack of earnings has adversely
impacted the Authority’s operating expenses. The administrative overhead has been
allocated and lack of reserve growth has necessitated added expenditures in operating
divisions.
Impact: Finance, Administration, Regional Development, Engineering, Solid
Waste, Telecommunications, Water Quality
8. Municipal Contract Pricing – Low
Budget Work Session
January 29, 2015
The Authority labor rates for Water Quality are not higher than industry standards;
however, the fully burdened Authority hourly rate is viewed by municipalities as too high
compared to municipal hourly rates. The Authority must maintain competitive pricing or
face potential loss of municipal contracts.
Impact: Water Quality, Engineering
RISK MANAGEMENT
The risk factors assigned medium and low values are risks the Authority has previously
encountered to varying degrees in prior years. The same is true as it relates to the
ongoing national defense spending debate and the short and long-term impacts on Fort
Drum.
Fort Drum has been assigned a higher level of risk due to proposed reductions resulting
from the sequestration of future budget funds. The high risk assigned to the Lyons Falls
project reflects the concerns with funding availability for project completion. The project
contains federal, state, local, and private funding sources, all of which will be required to
commit additional funds to reach project completion.
REVISIONS AND RECONCILIATIONS
Public Authorities are required to provide information regarding their budget and
financial planning. Pursuant to Section 206(e) and (f), the following is a review of
significant revisions and reconciliations.
1. Debt Service – The Authority has retired the original debt on the construction of the
original telecommunications network and subsequent expansions have been grant and
reserve funded.
This was anticipated in the FYE 2015 Budget.
The Authority has continued to pay down the original and subsequent bond issuances
for the construction and development of the original solid waste landfill. The expiration
of the debt is planned to coincide with the initial issuance of new debt for the planned
landfill expansion.
In the interim, additional solid waste debt will be incurred for the replacement of the
solid waste ancillary facilities.
The Authority continues to pay down long term balances for Water Quality
improvements and obligations to New York State.
2. Engineering Division (60) – The division is anticipating a decrease in purchase for
resale of an estimated $30,000 which will decrease the expense item and customer
revenues by an equal amount since it is a pass through account for technical equipment
purchases on behalf of municipal customers.
Budget Work Session
January 29, 2015
3. Reserve Funds – The Authority’s reserves - both third party restricted reserves and
board designated reserves - are stable and reflect the planned growth.
The solid waste capital reserve reflects the consolidation of the liner reserve following
completion of the Cell 11 liner.
The regional health care reserve has been closed and returned to the repair and
upgrade reserve for telecommunications.
The regional recycling reserve funds were applied to cover the costs of the CRT
recycling initiative with the member counties.
These changes were anticipated in the FYE 2015 Budget.
4. Solid Waste Division (20) – The adopted budget anticipated the continued decline
of MSW in the waste stream due to waste diversion, thereby reducing revenues.
Improvements to the economic climate produced additional waste generation and
corresponding revenues which exceed fixed expenses, producing additional revenue
generation for the fiscal year.
5. State Loan Funds – The Authority has entered into contracts with New York State
Empire State Development and the New York Power Authority to administer state funds
for the operation of regional revolving loan funds for Agriculture, Tourism, and Economic
Development. These combined state funds currently reflected in the budget and
balance sheets exceed $10 million. As loans are underwritten and approved, the
disbursement will be reflected and accounted for by the Authority.
6. Telecommunications Division (30) – The Division budget no longer reflects
significant sources of federal and state revenue with the completion of Federal ARRA
and state CFA projects. There is also a revenue loss attributable to the reduced
BOCES contracts. The budget reflects reductions in revenue and reductions in capital
projects and commitments to reserves.
This was anticipated in the FYE 2015 Budget.
7. Water Quality Division (40) – The adopted budget separated Engineering from
Water Quality and projected an initial deficit of $80,000 annualized. At present, the
revised deficit estimate would be $10,000; however, the increased customer billings that
closed the deficit are not sustainable on an annual basis.

1 | Page Development Authority of the North Country Dulles State

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