Red Hook WatchIndependent Community Resource

General Fund (A) — Balance Sheet and Results of Operations

1 versions2024-10-07attached document

Document

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

Financial Statements

Financial information for the following funds and accounts groups are included in the Annual Financial Report filed by your government for the fiscal year ended 2024 and has been used by the OSC as the basis for preparing this Annual Financial Report for the fiscal year ended 2024:

List of funds being used

  • A - General

  • ES - Enterprise Sewer

  • EW - Enterprise Water

  • TE - Private Purpose Trust

  • K - Schedule of Non-Current Government Assets

  • W - Schedule of Non-Current Government Liabilities

All amounts included in this Annual Financial Report for 2024 represent data filed by your government with OSC as reviewed and adjusted where necessary.

OSC Municipality Code 130470304160

1

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Balance Sheet

05/31/202405/31/202305/31/2022
Assets and Deferred Outflows
Assets
Cash and Cash Equivalents
200 - Cash$814,773.38$681,766.03$524,337.44
Total for Cash and Cash Equivalents$814,773.38$681,766.03$524,337.44
Restricted Cash and Cash Equivalents
230 - Cash Special Reserves$53,756.00$72,177.95$63,398.69
Total for Restricted Cash and Cash Equivalents$53,756.00$72,177.95$63,398.69
Restricted Investments
461 - Service Award Program Assets$207,164.86$193,518.38-
Total for Restricted Investments$207,164.86$193,518.38$0.00
Net Other Receivables
380 - Accounts Receivable$13,052.00$7,769.00$0.00
Total for Net Other Receivables$13,052.00$7,769.00$0.00
Due From
391 - Due From Other Funds$154,845.00$144,845.00$144,844.79
440 - Due from Other Governments$73,787.73$76,803.23$76,107.40
RH, Tiv, RHSD
Total for Due From$228,632.73$221,648.23$220,952.19

OSC Municipality Code 130470304160

2

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Balance Sheet

05/31/202405/31/202305/31/2022
Other Assets
480 - Prepaid Expenses-$5,053.18$11,826.39
Total for Other Assets$0.00$5,053.18$11,826.39
Total for Assets$1,317,378.97$1,181,932.77$820,514.71
Total for Assets and Deferred Outflows$1,317,378.97$1,181,932.77$820,514.71

OSC Municipality Code 130470304160

3

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Balance Sheet

05/31/202405/31/202305/31/2022
Liabilities, Deferred Inflows and Fund Balances
Liabilities
Payables
600 - Accounts Payable$201,809.74$85,455.38$151,191.96
601 - Accrued Liabilities$47,972.59$38,375.76$34,253.99
730 - Guaranty & Bid Deposits$7,382.38$7,834.79$13,123.09
Total for Payables$257,164.71$131,665.93$198,569.04
Payroll Liabilities
710 - Consolidated Payroll-$13,270.37$16,796.54
Total for Payroll Liabilities$0.00$13,270.37$16,796.54
Due to
630 - Due To Other Funds$101,587.09$77,829.60$47,538.45
718 - State Retirement-$137.38-
Total for Due to$101,587.09$77,966.98$47,538.45
Other Liabilities
688 - Other Liabilities$121,713.56$145,113.14$68,115.16
ARPA
Total for Other Liabilities$121,713.56$145,113.14$68,115.16
Total for Liabilities$480,465.36$368,016.42$331,019.19
Fund Balance

OSC Municipality Code 130470304160

4

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Balance Sheet

05/31/202405/31/202305/31/2022
Nonspendable Fund Balance
806 - Not In Spendable Form-$5,053.18$11,826.39
Total for Nonspendable Fund Balance$0.00$5,053.18$11,826.39
Restricted Fund Balance
815 - Unemployment Insurance Reserve$7,256.74$7,068.25$4,544.44
867 - Reserve for Employee Benefits and Accrued Liabilities$12,719.32$3,969.72$1,096.18
878 - Capital Reserve$33,779.94$61,139.98-
895 - Restricted for Service Award Program$207,194.86$193,518.38-
899 - Other Restricted Fund Balance--$57,758.07
Total for Restricted Fund Balance$260,950.86$265,696.33$63,398.69
Unassigned Fund Balance
917 - Unassigned Fund Balance$575,962.75$543,166.84$414,270.44
Total for Unassigned Fund Balance$575,962.75$543,166.84$414,270.44
Total for Fund Balance$836,913.61$813,916.35$489,495.52
Total for Liabilities, Deferred Inflows and Fund Balances$1,317,378.97$1,181,932.77$820,514.71

OSC Municipality Code 130470304160

5

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Revenues and Other Sources
Revenues
Property Taxes
1001 - Real Property Taxes$1,369,370.00$1,311,680.00$1,296,285.93
Total for Property Taxes$1,369,370.00$1,311,680.00$1,296,285.93
Property Tax Items
1081 - Other Payments In Lieu of Taxes$15,119.97$14,206.80$13,357.80
1090 - Interest and Penalties on Real Prop Taxes$8,445.59$6,473.53$4,099.64
Total for Property Tax Items$23,565.56$20,680.33$17,457.44
Non-Property Tax Items
1120 - Non Property Tax Distribution by County$134,516.99$189,156.94$176,946.94
1170 - Franchise Tax$39,502.38$42,202.21$39,396.72
Total for Non-Property Tax Items$174,019.37$231,359.15$216,343.66
Departmental Income
1255 - Clerk Fees$670.40$520.00$387.00
1289 - Other General Departmental Income$7,733.55$8,246.25$0.00
1520 - Police Fees$475.00$707.50$747.50
1689 - Other Health Departmental Income$7,130.91$9,360.43$15,847.90
2110 - Zoning Fees$43,955.80$35,769.85$27,448.75
2130 - Refuse and Garbage Charges$34,191.20$32,617.20$35,361.06
Total for Departmental Income$94,156.86$87,221.23$79,792.21

OSC Municipality Code 130470304160

6

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Intergovernmental Charges
2260 - Public Safety Services Other Governments$307,758.41$244,559.52$186,956.57
Town, Tivoli, & School
2262 - Fire Protection Services Other Governments$17,460.89$24,779.54$37,757.05
Town
2389 - Miscellaneous Revenue Other Governments$1,000.00$641.92-
Central Hudson Heat Pump Refund
Total for Intergovernmental Charges$326,219.30$269,980.98$224,713.62
Use of Money and Property
2401 - Interest and Earnings$35,811.10($7,554.71)$88.65
2410 - Rental of Real Property$128,525.36$124,612.61$124,495.51
2414 - Rental of Equipment$5,500.00$250.00-
2440 - Rental Other-$5,000.00-
Total for Use of Money and Property$169,836.46$122,307.90$124,584.16
Licenses and Permits
2590 - Permits Other--$10.00
Total for Licenses and Permits$0.00$0.00$10.00
Fines and Forfeitures
2610 - Fines and Forfeited Bail$42,947.55$40,772.50$32,327.00
2625 - Forfeiture of Crime Proceeds--$32.96
Total for Fines and Forfeitures$42,947.55$40,772.50$32,359.96
Sales of Property and Compensation for Loss
2650 - Sales of Scrap and Excess Materials$6,984.70$4,014.60$21,848.95

OSC Municipality Code 130470304160

7

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
2665 - Sales of Equipment$22,629.00$585.00-
2680 - Insurance Recoveries$12,618.50$12,427.23$16,291.37
Total for Sales of Property and Compensation for Loss$42,232.20$17,026.83$38,140.32
Other Revenues
2701 - Refunds of Prior Year Expenditures$412.50$112.44$1,407.67
2705 - Gifts and Donations--$276.00
2706 - Grants From Local Governments$4,545.42-$17,881.00
2750 - AIM Related Payments--$9,582.00
2770 - Unclassified-$1,807.50-
Total for Other Revenues$4,957.92$1,919.94$29,146.67
State Aid
3001 - State Aid Revenue Sharing$9,582.00$9,582.00-
3005 - State Aid Mortgage Tax$20,602.46$25,061.00$18,625.04
3501 - State Aid Consolidated Highway Aid$135,432.30$146,768.21$36,040.80
Total for State Aid$165,616.76$181,411.21$54,665.84
Federal Aid
4089 - Federal Aid Other$8,400.00--
Total for Federal Aid$8,400.00$0.00$0.00
Total for Revenues$2,421,321.98$2,284,360.07$2,113,499.81
Other Sources

OSC Municipality Code 130470304160

8

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Operating Transfers
5031 - Interfund Transfers--$65,000.00
Total for Operating Transfers$0.00$0.00$65,000.00
Proceeds of Obligations
5710 - Serial Bonds$50,000.00-$0.00
Total for Proceeds of Obligations$50,000.00$0.00$0.00
Total for Other Sources$50,000.00$0.00$65,000.00
Total for Revenues and Other Sources$2,471,321.98$2,284,360.07$2,178,499.81

OSC Municipality Code 130470304160

9

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Expenditures and Other Uses
Expenditures
General Government Support
Legislative Board
10101 - Legislative Board - Personal Services$34,208.42$29,230.49$23,907.52
10104 - Legislative Board - Contractual$717.00$455.00$12.00
Total for Legislative Board$34,925.42$29,685.49$23,919.52
Judicial
11101 - Municipal Court - Personal Services$49,616.38$47,997.28$46,109.77
11104 - Municipal Court - Contractual$13,481.21$9,127.59$7,232.47
Total for Judicial$63,097.59$57,124.87$53,342.24
Executive
12101 - Mayor - Personal Services$13,724.87$13,672.49$13,724.87
12104 - Mayor - Contractual$633.75$1,103.25$275.14
Total for Executive$14,358.62$14,775.74$14,000.01
Finance
13204 - Auditor - Contractual-$10,000.00$2,800.00
13251 - Treasurer - Personal Services$40,531.20$28,949.63$14,542.82
13254 - Treasurer - Contractual$14,369.85$15,274.55-
Total for Finance$54,901.05$54,224.18$17,342.82

OSC Municipality Code 130470304160

10

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Municipal Staff
14101 - Clerk - Personal Services$21,378.63$25,294.67$37,409.06
14104 - Clerk - Contractual$31,436.64$20,314.96$22,707.66
14204 - Law - Contractual$35,396.81$43,974.06$30,690.25
14404 - Engineer - Contractual$8,400.00-$0.00
14501 - Elections - Personal Services$300.00$300.00$300.00
14504 - Elections - Contractual$127.68$159.07$224.94
14804 - Public Information and Services - Contractual$11,386.40$11,111.40$11,084.90
Total for Municipal Staff$108,426.16$101,154.16$102,416.81
Shared Services
16204 - Operation of Plant - Contractual$74,147.52$71,197.06$60,383.14
16404 - Central Garage - Contractual$12,397.86$11,362.69$7,511.83
16704 - Central Printing and Mailing - Contractual-$183.95-
16804 - Central Data Processing - Contractual$19,960.76$18,689.92$38,782.72
Total for Shared Services$106,506.14$101,433.62$106,677.69
Special Items
19104 - Unallocated Insurance - Contractual$51,691.80$49,994.84$39,766.75
19204 - Municipal Association Dues - Contractual$600.00$1,816.00$2,266.00
19894 - General Government Support, Other - Contractual$15,365.64$10,127.97$13,503.96
Tower, Training
Total for Special Items$67,657.44$61,938.81$55,536.71
Total for General Government Support$449,872.42$420,336.87$373,235.80

OSC Municipality Code 130470304160

11

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
Public Safety
Law Enforcement
31201 - Police - Personal Services$532,014.00$484,144.18$414,686.38
31202 - Police - Equipment and Capital Outlay$7,046.99-$6,900.16
31204 - Police - Contractual$100,924.21$63,010.97$51,023.47
Total for Law Enforcement$639,985.20$547,155.15$472,610.01
Traffic Control
33101 - Traffic Control - Personal Services--$2,212.75
Total for Traffic Control$0.00$0.00$2,212.75
Fire Protection
34104 - Fire Protection - Contractual$120,305.00$120,305.00$117,153.55
Total for Fire Protection$120,305.00$120,305.00$117,153.55
Total for Public Safety$760,290.20$667,460.15$591,976.31
Transportation
Highway
51101 - Maintenance of Roads - Personal Services$127,524.15$138,761.42$165,912.59
51102 - Maintenance of Roads - Equipment and Capital Outlay$5,899.00$7,855.18$34,465.23
51104 - Maintenance of Roads - Contractual$63,540.13-$53,432.29
51122 - Permanent Improvements Highway - Equipment and$135,432.30$146,768.21$36,040.80
Capital Outlay
51124 - Permanent Improvements Highway - Contractual-$66,194.98-

OSC Municipality Code 130470304160

12

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
51404 - Brush And Weeds - Contractual$8,480.00$9,000.00$8,400.00
51421 - Snow Removal - Personal Services$6,651.94$8,885.28$9,094.11
51424 - Snow Removal - Contractual$19,225.93$25,439.29$22,463.36
51824 - Street Lighting - Contractual$66,747.13$63,639.74$61,540.58
Total for Highway$433,500.58$466,544.10$391,348.96
Total for Transportation$433,500.58$466,544.10$391,348.96
Culture and Recreation
Recreation
71104 - Parks - Contractual$698.48$1,914.31$401.52
Total for Recreation$698.48$1,914.31$401.52
Culture
75504 - Celebrations - Contractual$4,451.63$5,566.95$2,540.07
76104 - Programs for the Aging - Contractual$1,500.00$1,500.00-
76204 - Adult Recreation - Contractual$1,000.00$2,000.00$1,000.00
79894 - Culture And Recreation, Other - Contractual$1,387.06$1,215.54$170.00
Public Art Space
Total for Culture$8,338.69$10,282.49$3,710.07
Total for Culture and Recreation$9,037.17$12,196.80$4,111.59
Home and Community Services
General Environment
80101 - Zoning - Personal Services$33,488.71$65,049.88$70,627.86

OSC Municipality Code 130470304160

13

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
80104 - Zoning - Contractual$48,016.83$2,118.50$19,619.60
80204 - Planning and Surveys - Contractual$6,856.45--
80404 - Human Rights Commission - Contractual$869.64--
Total for General Environment$89,231.63$67,168.38$90,247.46
Sanitation
81601 - Refuse and Garbage - Personal Services$19,946.28$17,673.96$16,337.91
81602 - Refuse and Garbage - Equipment and Capital Outlay$196,653.72--
81604 - Refuse and Garbage - Contractual$13,462.55$13,170.01$14,142.81
Total for Sanitation$230,062.55$30,843.97$30,480.72
Community Environment
85104 - Community Beautification - Contractual$440.03$6,749.22$3,208.69
85604 - Shade Trees - Contractual$13,759.97$12,859.90$8,900.00
Total for Community Environment$14,200.00$19,609.12$12,108.69
Community Development
86764 - Provisions for Public Services - Contractual$1,340.60$2,996.25-
Total for Community Development$1,340.60$2,996.25$0.00
Total for Home and Community Services$334,834.78$120,617.72$132,836.87
Employee Benefits
Employee Benefits
90108 - State Retirement System - Employee Benefits$30,560.16$27,599.52$48,274.16

OSC Municipality Code 130470304160

14

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Results of Operations

05/31/202405/31/202305/31/2022
90158 - Police Retirement - Employee Benefits$108,305.83$86,721.00$81,438.00
90254 - Local Pension Fund - Contractual$2,022.98$1,891.30-
90258 - Local Pension Fund - Employee Benefits$8,491.87$500.00-
90308 - Social Security - Employee Benefits$66,552.60$65,699.49$61,223.83
90408 - Workers' Compensation - Employee Benefits$50,046.39$71,085.72$69,164.01
90458 - Life Insurance - Employee Benefits--$0.00
90558 - Disability Insurance - Employee Benefits$2,464.00$3,669.28-
90608 - Hospital, Medical and Dental Insurance - Employee$170,423.13$184,606.39$155,512.59
Benefits
90898 - Employee Benefits, Other (Specify) - Employee Benefits$4,194.31$2,995.00$11,316.23
Admin
Total for Employee Benefits$443,061.27$444,767.70$426,928.82
Total for Employee Benefits$443,061.27$444,767.70$426,928.82
Debt Service
Debt Service
97106 - Serial Bonds - Debt Principal$16,385.50$23,144.07$245,144.09
97107 - Serial Bonds - Debt Interest$8,842.80$3,203.16$9,248.79
Total for Debt Service$25,228.30$26,347.23$254,392.88
Total for Debt Service$25,228.30$26,347.23$254,392.88
Total for Expenditures$2,455,824.72$2,158,270.57$2,174,831.23
Total for Expenditures and Other Uses$2,455,824.72$2,158,270.57$2,174,831.23

OSC Municipality Code 130470304160

15

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Changes in Fund Balance

05/31/202405/31/202305/31/2022
Analysis of Changes in Fund Balance
8021 - Fund Balance - Beginning of Year$813,916.35$489,495.52$493,467.19
8012 - Prior Period Adjustment OR Change in Accounting$7,500.00$198,331.33-
Principle - Increase in Fund Balance
Reserve Transfer were incorrectly booked to expense and
fixed in this period
8015 - Prior Period Adjustment OR Change in Accounting--$7,640.25
Principle - Decrease in Fund Balance
8022 - Restated Fund Balance - Beginning of Year$821,416.35$687,826.85$485,826.94
Add Revenues and Other Sources$2,471,321.98$2,284,360.07$2,178,499.81
Deduct Expenditures and Other Uses$2,455,824.72$2,158,270.57$2,174,831.23
8029 - Fund Balance - End of Year$836,913.61$813,916.35$489,495.52

OSC Municipality Code 130470304160

16

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Adopted Budget Summary

05/31/202505/31/202405/31/2023
Estimated Revenues and Other Sources
Estimated Revenue
1049 - Est Rev - Property Taxes$1,401,440.00$1,369,370.00$1,311,680.00
1099 - Est Rev - Property Tax Items$21,620.00$18,100.00$17,100.00
1199 - Est Rev - Non-Property Tax Items$170,000.00$173,000.00$140,000.00
2399 - Est Rev - Intergovernmental Charges$387,130.00$369,850.00$395,050.00
2499 - Est Rev - Use of Money and Property$143,500.00$131,000.00$125,750.00
2649 - Est Rev - Fines and Forfeitures$42,000.00$41,900.00$42,000.00
2699 - Est Rev - Sales of Property and Compensation for Loss$4,500.00$4,500.00$7,000.00
2799 - Est Rev - Other Revenues-$79,600.00$1,000.00
3099 - Est Rev - State Aid$79,582.00-$123,500.00
Total for Estimated Revenue$2,249,772.00$2,187,320.00$2,163,080.00
Total for Estimated Revenues and Other Sources$2,249,772.00$2,187,320.00$2,163,080.00

OSC Municipality Code 130470304160

17

Village of Red Hook

Annual Financial Report

For the Fiscal Period 06/01/2023 - 05/31/2024

A - General Adopted Budget Summary

05/31/202505/31/202405/31/2023
Estimated Appropriations and Other Uses
Estimated Appropriations
1999 - App - General Government Support$453,355.20$438,020.00$488,950.00
2999 - App - Education-$17,000.00$14,000.00
3999 - App - Public Safety$695,200.00$682,183.70$602,795.00
5999 - App - Transportation$397,280.00$394,500.00$424,900.00
7999 - App - Culture and Recreation$11,300.00$12,800.00$10,500.00
8999 - App - Home and Community Services$172,800.00$154,400.00$129,225.00
9199 - App - Employee Benefits$472,870.00$456,500.00$465,000.00
9899 - App - Debt Service$34,466.80$19,416.30$27,710.00
Total for Estimated Appropriations$2,237,272.00$2,174,820.00$2,163,080.00
Estimated Other Uses
962 - Other Budgetary Purposes$12,500.00$12,500.00-
Total for Estimated Other Uses$12,500.00$12,500.00$0.00
Total for Estimated Appropriations and Other Uses$2,249,772.00$2,187,320.00$2,163,080.00

OSC Municipality Code 130470304160

18

Referenced by

These other documents cite or incorporate this one: