Kingston 2018 Financial Report

All Numbers in This Report
Have Been Rounded To

The Nearest Dollar
AN NUAL FI NANCIAL REPORT
UPDATE DOCUMENT
For The
CITY of Kingston
County of Ulster
For the Fiscal Year Ended 1213112018
*************************************************************************************************************************************
AUTHORIZATION
ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW:
1. ***Every Municipal Corporation *** shall annually make a report of its

financial condition to the Comptroller. Such report shall be made by the
***
Chief Fiscal Officer of such Municipal Corporation
5. All reports shall be certified by the officer making the same and shall
be filed with the Comptroller
***
lt shall be the duty of the incumbent
officer at the time such reports are required to be filed with the
***
Comptroller to file such report
State of NEW YORK

Office of The State ComPtroller
Division of Local Government and SchoolAccountability
Albany, NewYork 12236
Page 1
CITY OF Kingston
*** FINANCIAL SECTION ***
Financial lnformation for the following funds and account groups are included in the Annual Financial Reportfiled by
your government for the fiscal year ended 2017 and has been used by the OSC as the basis for preparing this
update document for the fiscal year ended 2018:
(A) GENERAL
(cD) SPECIAL GRANT
(ES) ENTERPRISE SEWER
(EW) ENTERPRISE WATER
(H) CAPITAL PROJECTS
(K) GENERAL FIXED ASSETS
(PN) PERMANENT
(TA) AGENCY
(TE) PRIVATE PURPOSE TRUST
(v) DEBT SERVICE
(W) GENERAL LONG-TERM DEBT
All amounts included in this update document lor 2017 represent data filed by your government with
OSC as reviewed and adjusted where necessary.
*** SUPPLEMENTAL SECTION *"*
The Supplemental Section includes the following sections:
1) Statement of lndebtedness
2) Schedule of Time Deposits and lnvestments
3) Bank Reconciliation
4) Local Government Questionnaire
5) Schedule of Employee and Retiree Benefits
6) Schedule of Energy Costs and Consumption
All numbers in this report will be rounded to the nearest dollar.
Page2
CITY OF Kingston
AnnualUpdate Document
For the Fiscal Year Ending 2018
(A) GENERAL
Balance Sheet
'1::" ' t¿:' .i:
i:.,'rtlr 1¡.N.Ìr';11tr!ì'l¡ .
Assets
Cash 6,5't1,782 4200 5,232,441
p.201 3,609,189
Cash ln Time Deposits
Petty Cash 1,000 A.210 1,150
Taxes Receivable, Curent 7',t6,729 A250 750,176
Taxes Receivable, Overdue 203,801 4260 224,828

City School Taxes Receivable 802,584 4290 838,198
Tax Sale Certificates 1,745,523 4320 1,849,938
Property Acquired For Taxes 1,869,501 A330 1,609,588

:
kÞi4r¡: î{d'(;}I"r:lôll,..X
Accounts Receivable 1,014,153 4380 631,407
Due From State And Federal Government '1,516,877 4410 1,205,850
l.iì ì:1
Due From Other Funds 2,132,136 A391 2,402,681
Due From Other Governments 2,340,404 4440 2,323,424
lnventory Of Materials And Supplies 10,737 4445 8,395
Prepaid Expenses 644,797 4480 645,052

Y;*t1'9
Page 3 OSC Municipality Code 51 0224000000

CITY OF Kingston
Annual Update Document
(A) GENERAL
Balance Sheet
Accounts Payable 866,839 4600

TOTAL Aceounts Payable 866,839 930,039
Accrued Liabilities 549,901 4601 623,733
TOTAL Accrued'Liabilities 549,901 623,733

Due To Other Funds 553,099 4630 313,761
TOTAL Due To Other Funds 553,099 319,761:

Due To Other Governments 6,384 4631 321
Due To Employees' Retirement System 2,000,708 4637 2,264,539

Due To City School Districts '1,991,606 4661 2,010,062
TOTAL Due To Other Governments 3,998,698 4,274,922

TOTAL Liabilit¡es 5,968,537 6,142,455..
Deferred lnflows of Resources

Deferred lnflow of Resources 434,980 4691 746,641
Defened Taxes 3,922,827 4694 4,220,733
TOTAL Deferred lnflows of Resources 4,357,847 4,967,374

TOTAL Deferred lnflows of Resources 4,357,807 4,967,374:
Fund Balance
Not in Spendable Form 655,533 4806 653,447
TOTAL Nonspendable Fund Balance 655,533 653,447

Assigned Appropriated Fund Balance 932,177 4914 904,082
Assigned Unappropriated Fund Balance 617,836 491 5 1,176,191
TOTAL Assigned Fund Balance 1,550,013 2,080,279.

Unassigned Fund Balance 6,978,134 4917 7,488,764
TOTAL Unassigned Fund Balance 6,978,134 7A88,764

TOTAL Fund Balance 9,{83,680 1A,222,484,
TOTAL Liabilities, Deferred lnflows And Fund Balance '19¡510¡024 21,332,313'
Page 4 OSC Munícipality Code 51 0224000000

CITY OF Kingston
(A) GENERAL
Results of Operation
2018
Revenues
Real Property Taxes 18,168,172 A1 001 17,316,107
18,168,172 17,316,107
TOTAL Real Property Taxes
A1 051 331 ,056
Gain From Sale of Tax Acq ProPertY
Other Payments ln Lieu of Taxes 377,154 41081 318,490
lnterest & Penalties On Real Prop Taxes 583,341 41090 432,095

960,49s 1,081,641
TOTAL Real Property Tax ltems
Non Prop Tax Dist By County 13,258,442 A1120 13,626,623
Utilities Gross Receipts Tax 337,395 A1130 385,048
Franchises 381 ,493 41170 413,217

13,977,329 14,424,888
TOTAL Non Property Tax ltems
Treasurer Fees 114,147 41230 123,823
Clerk Fees 8,267 41255 11,053
Other General Departmental lncome 345,381 41289 479,332
Police Fees 1,024 41520 3,273
Fire lnspection Fees 37,805 41540 43,605
Vital Statistics Fees 57,766 41603 50,668
Parking Lots And Garages-No Tax 40,481 41721 121 ,380
Parking Meter Fees Non-Taxable 389,678 A1741 518,940
Bus Operations 80,686 A1750 72,080
Other Transportation Departmental lncome 3,669 A1789 4,187
Park And Recreational Charges 211 ,489 A2001 216,412
Special Recreational Facility Charges 195,301 42025 214,438
Contributions, Private Agencies-Youth 6,000 A2070 125,000
Other Culture & Recreation lncome 16,203 A2089 23,979
Zoning Fees 1,694 A2110 2,910
Refuse & Garbage Charges 112,052 A2130 150,406

1,621,644 2,161,085
TOTAL Departmental lncome
General Services, lnter Government 522,528 42210 636,922
C¡v¡l Serv¡ce Charges 6,780 42220 2,840

529,308 639,762
TOTAL lntergovernmental Charges
lnterest And Earnings 34,508 A2401 131 ,426
Rental of Real Property 15,028 A2410 15,360
Commissions 42450 35
49,536 146,821
TOTAL Use of Money And ProPertY
Games of Chance 35 42530 40
Licenses, Other 21 ,627 A2545 18,533
Permits, Other 556,096 42590 793,759

577,757 812,332
TOTAL L¡censes And Permits
Fines And Forfeited Bail 265,238 A2610 184,695
265,238 184,695
TOTAL Fines And Forfeitures
Sales of Scrap & Excess Materials 25,582 42650 43,708
lnsurance Recoveries 762,564 42680 641,612
Self lnsurance Recoveries 200 42683 1,682

788,347 687,002
TOTAL Sale of Property And Compensat¡on For Loss
Refunds of Prior Year's Expenditures 9,350 42701

CITY OF Kingston
(A) GENERAL
,
;í:rii:. iid¡1þ¡r )1.11:,.."1{'
Revenues
Gifts And Donations -355 42705 56,621
Employees Contributions 42709 631,838
Unclassified (specify) 140,942 A'2770 27,049
lnterfund Revenues 140,000 42801 140,000
StAid, Revenue Sharing 3,069,151 43001 3,069,151
St Aid, Mortgage Tax 380,549 A3005 355,226

St Aid - Other (specify) 263,292 A3089 343,270
St Aid, Other Transportation 300,473 A3589 428,485
St Aid, Youth Programs 2,800 43820 2,800
St Aid-Other Cul & Rec St Aid 78,537 43889 80,708
Fed Aid, Crime Control 6,649 Á.4320 67,214
Fed Aid Other Transportation 581,708 A4589 787,090

CITY OF Kingston
(A) GENERAL
20f8
Expenditures
Legislative Board, Pers Serv 93,517 0101
A1 82,866
Legislative Board, Contr Expend 15,265 A10104 12,425
Legislative Board, Empl Bnfts 12,310 A10108 13,562

121,092 108,853
TOTAL Legislative Board
TrafficViol Bureau, Pers Serv 28,903 A11301 33,814
Traffic Viol Bureau, Contr Expend 35,700 A11304 57,931
Traffic Viol Bureau, Empl Bnfts 31 ,770 Al l 308 36,233

96,374 127,979
TOTAL Traffic Viol Bureau
Mayor, Pers Serv 95,803 A12101 100,631
Mayor, Contr Expend 1,684 A12104 2,465
Mayor, Empl Bnfts 36,961 A12108 50,365

134,448 153,460
TOTAL Mayor
Comptroller,pers Serv 237,394 A13151 229,867
Comptroller, Equip & Cap OutlaY 433 A13152 2,040
Comptroller, Contr Expend 13,028 A1 3154 9,536
Comptroller, Empl Bnfts 156,052 A131 58 1 53,698

406,908 395,140
TOTAL Comptroller
Auditor, Contr Expend 37,052 A13204 35,800
37,052 35,800
TOTAL Auditor
Tax Collection,pers Serv 67,513 A13301 74,774
Tax Collection,contr Expend 7,699 A13304 9,371
Tax Collection,empl Bnfts 42,927 Ar 3308 50,934

'118,139 1 35,078
TOTAL Tax Collection
Purchasing, Pers Serv 43,496 A13451 45,983
Purchasing, Contr Expend 932 A13454 604
Purchasing, Empl Bnfts 21 ,937 A13458 24,516

66,365 71,103
TOTAL Purchasing
Assessment, Pers Serv 179,608 A13551 202,737
Assessment, Equip & Cap Outlay A13552 1,997
Assessment, Contr Expend 37,745 A13554 35,774
Assessment, Empl Bnfts 113,607 A1 3558 132,838

330,960 373,345
TOTAL Assessment
Tax Advertising, Contr Expend 3,350 A13624 2,512
3,350 2'512
TOTAL Tax Advertising
Exp On Prop Acq ForTaxes, Contr Expend 8,143 A13644 4,807
8,143 4,807
TOTAL Exp On Prop Acq For Taxes
Clerk,pers Serv 108,756 A14101 123,187
Clerk,contr Expend 1,890 A14104 2,778
Clerk,empl Bnfts 59,960 A14108 68,597

170,606 '194,562
TOTAL Clerk
Law, Pers Serv 233,044 A14201 234,352
Law, Equip & Cap Outlay 1,062 A14202
Law, Contr Expend 102,504 A14204 186,058
Law, Empl Bnfts 90,298 A14208 127,061

426,907 547,471
TOTAL Law
Personnel, Pers Serv 95,984 A14301 121,370
PageT osc Municipality Code 51 0224000000

CITY OF Kingston
For the Fiscal Year Ending 20'18
(A) GENERAL
2017
Expenditures
Personnel, Contr Expend 6,952 414304 11 ,234
Personnel, Empl Bnfts 48,601 A14308 80,216
TOTAL Personnel 151,537 212,820
Engineer, Pers Serv 140,014 A14401 237,799
Engineer, Equip & Cap Outlay 15 A14402 15,088
Engineer, Contr Expend 24,824 A14404 29,235
Engineer, Empl Bnfts 76,355 A14408 88,783
TOTAL Engineer 241,208 370,904
Public Works Admin, Pers Serv 260,794 414901 234,532
Public Works Admin, Equip & Cap Outlay 34,337 A14902 92,016
Public Works Admin, Contr Expend 192,781 A14904 211 ,773
Public Works Admin, Empl Bnfts 174,424 A14908 167,440
TOTAL Public Works Admin 662,335 705,762
Buildings, Pers Serv 168,573 A16201 148,200
Buildings, Equip & Cap Outlay 989 A'16202
Buildings, Contr Expend 126,430 A16204 128,815
Buildings, Empl Bnfts 104,'103 A16208 83,822
TOTAL Buildings 400,095 360,837
Central Comm System, Pers Serv 30,749 A1650'1 49,986
Central Comm System, Contr Expend 437 A16504 936
Central Comm System, Empl Bnfts 30,7'16 A16508 35,954
TOTAL Central Comm System 61,902 86,876
Central Print & Mail,contr Expend 19,649 416704 22,535
TOTAL Central Pr¡nt & Ma¡l f9,649 22,535
Central Data Process, Pers Serv 124,993 A16801 169,694
Central Data Process & Cap Outlay 6,359 A16802 5,813
Central Data Process, Contr Expend 176,422 416804 186,990
Central Data Process, Empl Bnfts 75,661 A16808 93,755
TOTAL Central Data Process 383,435 456,252
Unallocated lnsurance, Contr Expend 710,036 419104 738,773
TOïAL Unallocated lnsurance 710,036 738,773
Municipal Assn Dues, Contr Expend 6,418 A19204 6,268
TOTAL Municipal Assn Dues 6,418 6,268
Judgements And Claims, Contr Expend 286,557 419304 235,005
TOTAL Judgements And Claims 286,557 235,005,
TOTAL General Government Support 4,843,515 5,346,143
Police, Pers Serv 6,327,339 A31201 6,399,009
Police, Equip & Cap Outlay I,022 A31202 210,774
Police, Contr Expend 706,353 A31204 755,524
Police, Empl Bnfts 3,703,206 431208 4,069,484
TOTAL Police 10,745,919 11,434,7g1
Traffic Control, Pers Serv 148,010 A33101 188,725
Traffic Control, Contr Expen 116,299 A33't04 76,712
Traffic Control, Empl Bnfts 130,468 433108 161 ,455
TOTAL Traffic Gontrol 394,777 426,892
On-Street Parking, Pers Serv 101,678 433201 123,807
Page 8 osc Municipality Code 51 0224000000
CITY OF Kingston
For the FiscalYear Ending 2018
(A) GENERAL
2017 2418
Expenditures
On-Street Parking, Equipment & Cap Outlay A33202 32,282
On-Street Parking, Contr Expend 25,045 A33204 20,590
On-Street Parking, Empl Bnfts 62,617 A33208 85,563
TOTAL On-Street Parking 189,339 262,242
Fire, Pers Serv 4,423,057 A34101 4,762,295

Fire, Equip & Cap Outlay 24,304 434102 29J67
Fire, Contr Expend 316,036 434104 370,642
Fire, Empl Bnfts 2,661 ,614 434108 2,944,058
TOTAL Fire 7,425,011 8,106,163'

Control of Animals, Contr Expend 69,906 435104 68,388
Control of Animals, Empl Bnfts 2,236 4351 08 2,823
TOTAL Control of Animals 72,142 7',1,211
Examining Boards, Contr Expend 351 436104 1,185

351 1,185
TOTAL Examining Boards
Safety lnspection, Pers Serv 252,902 A36201 267,959
Safety lnspection, Equip & Cap Outlay 218 436202 80,608
Safety lnspect¡on, Contr Expend 24,999 436204 24,307
Safety lnspection, Empl Bnfts 205,408 436208 187,999
TOTAL Safety lnspection 483,527 560,874
Misc Public Safety, Pers Serv 36,223 A39891 38,898
Misc Public Safety, Contr ExPend 10,572 439894 11,203
Misc Public Safety, Empl Bnfts 37,700 439898 41 ,722
TOTAL Misc Public Safety 84,495 91,822
TOTAL Public Safety 19,395,56't 20,955,180,
Public Health, Pers Serv A40101 24,550

Public Health, Contr Expend A.40104 10,'142
Public Health, Empl Bnfts 440108 1,878
TOTAL Publíc Health 0 36,570
Reg¡strar of Vital Statistics, Pers Serv 49,375 A40201 53,057
Registrar of Vital Stat Contr Expend 2,343 440204 45,085
Registrar of Vital Stat, Empl Bnfis 36,022 A.40208 40,354
TOTAL Registrar of Vital Stat 87,740 138,497
TOTAL Health 87,740 175,067'
Maint of Streets, Pers Serv 362,018 451101 345,780
Maint of Streets, Equip & Cap OutlaY 23,500 As',t102 2,385
Maint of Streets, Contr Expend 73,573 451 1 04 69,817
Maint of Streets, Empl Bnfts 269,409 A51108 290,257
TOTAL Maint of Streets 728,541 708,240
Garage, Pers Serv 381 ,419 451321 348,774
Garage, Equip & Cap Outlay 760 A51322 3,1 87
Garage, Contr Expend 61 ,554 451324 70,892

Garage, Empl Bnfts 265,932 A51 328 284,295
TOTAL Garage 709,665 707,147
Snow Removal, Pers Serv 69,393 A51421 50,363
Snow Removal, Equip & Cap OutlaY 5,879 451422

176,616 A51424 '189,187
Snow Removal, Contr Expend
CITY OF Kingston
(A) GENERAL
2017 2018
Expenditures
Snow Removal, Empl Bnfts 7,075 A51428 4,772
TOTAL Snow Removal 258,963 244,322
Street Lighting, Contr ExPend 407J44 A51824 257,826
TOTAL Street Lighting 407,744 257,826
Bus Operations, Pers Serv 536,387 456301 539,203
Bus Operations, EquiP & CaP OutlaY 236 456302 355
Bus Operations, Contr ExPend 149,820 A56304 167,429
Bus Operations, EmPl Bnfts 318,531 456308 319,885
TOTAL Bus Operations 1,004,975 1,026,871
Off-Street Parking, Pers Serv 456501 12,215
Off-street Parking, Equip & Cap Outlay 456502 27,800
Off-Street Parking, Contr ExPend 456504 3,54',1
Off-street Parking, EmPl Bnfts 456508 2,399
TOTAL Off-Street Parking 0 45,954
TOTAL Transportation 3,109,849 2,990,361
Programs For Aging, Pers Serv 557 A67721 714
Programs ForAging, Contr Expend 18,560 A67724 15,269
Programs For Aging, EmPl Bnfts 42 A67728 53
TOTAL Programs For Aging 19,158 16,036
Other Eco & Dev, Pers Serv 132,433 A69891 178,542
Other Eco & Dev, EquiP & CaP OutlaY 469892 3,385
Other Eco & Dev, Contr ExPend 1,467 A69894 2,482
Other Econ & Dev, Empl Bnfts 106,637 469898 124,437
TOTAL Other Econ & Dev 240,537 308,846.
TOTAL Economic Assistance And Opportunity 259,696 324,882
Council On The Arts, Pers Serv A70101 12,122
Council On The Arts, Equip & Cap Outlay A70102 1,192
Council On The Arts, Contr ExPend A70104 3,178
Council On The Arts, EmPl Bnfts A70108 927
TOTAL Council On The Arts 0 17,418
Recreation Admini, Pers Serv 115,913 A70201 123,556
Recreation Admini, Contr ExPend 22,906 A70204 20,529
Recreation Admini, Empl Bnfts 78,958 A70208 79,206
TOTAL Recreation Admini 217,777 223,294
Parks, Pers Serv 305,992 A71101 394,619
Parks, Equip & Cap OutlaY 162,435 A71102 28,143
Parks, Contr Expend 96,154 A71104 96,782
Parks, Empl Bnfts 148,315 471108 195,308
TOTAL Parks 712,896 714,852
Playgr & Rec Centers, Pers Serv 295,432 A71401 287,673
Playgr & Rec Centers, Equip & Cap Outlay 4,429 A71402 1,735
Playgr & Rec Centers, Contr ExPend 106,198 A71404 142,410
Playgr & Rec Centers, EmPl Bnfts 124,198 471408 129,750
TOTAL Playgr & Rec Centers 530,257 561,568
Special Rec Facility, Pers Serv 324p50 471801 356,212
Special Rec Facility, Equip & Cap Outlay 6,850 A71802 13,745

CITY OF Kingston
(A) GENERAL
2018
Expenditures
154,179 p'71804 182,094
Special Rec Facility, Contr ExPend
Special Rec Facility, EmPl Bnfts 150,426 471 808 1 84,818
635,505 736,868
TOTAL Spec¡al Rec Facility
Youth Prog, Pers Serv 3,885 A731 01 5,031
Youth Prog, Contr Expend 16,541 A73104 17,043
Youth Prog, Empl Bnfts 286 4731 08 373

20,712 22,448
TOTALYouth Prog
Historian, Contr Expend A.75104 750
0 750,
TOTAL Historian
Historical Property, Conir ExPend 147 A.75204 315
147 315
TOTAL Historical Property
Celebrations, Pers Serv 4,910 A75501 4,089
Celebrations, Contr Expend 9,713 475504 9,268
Celebrations, Empl Bnfts 365 A75508 306

r4,989 13,662
TOTAL Celebrations
Other Performing Arts, Contr Expend 17,904 A75604 19,551
17,904 19,551 '

TOTAL Other Performing Arts
Adult Recreation, Pers Serv 18,308 A76201 8,650
Adult Recreation, Equip & Cap Outlay 3,061 476202 6,1 84
Adult Recreation, Contr ExPend 22,060 476204 23,569
Adult Recreation, Empl Bnfts 1,397 A76208 659

44,826 39,062,
TOTAL Adult Recreation
Other Culture And Rec, Contr ExPend 10,404 479894 9,765
Other Culture And Rec, EmPl Bnfts 104 479898 -879
TOTAL Other Culture And Rec 10,507 8,885,

2,205,520 2,358,669
TOTAL Culture And Recreation
Zoning, Pers Serv 27,106 A80'101
Zoning, Contr Expend 416 A80104 5,063
Zoning, Empl Bnfts 4,043 A801 08 702

3r,565 5,765'
TOTAL Zoning
Planning, Pers Serv 160,874 A80201 171,781
'1,009 A80202 950
Planning, Equip & Cap OutlaY
Planning, Contr Expend 2,643 480204 52,410
Planning, Empl Bnfts 84,413 480208 96,547

248,939 321,688
TOÏAL Planning
Human Rights, Pers Serv 23,242 A80401 24,968
Human Rights, Contr Expend 352 A80404 324
Human Rights, Empl Bnfts 5,351 A80408 6,865

28,946 g2,157
TOTAL Human Rights
6,761 481404 't1,579
Storm Sewers, Contr Expend
6,761 11,579
TOTAL Storm Sewers
Refuse & Garbage, Pers Serv 970,122 A81601 1,068,082
Refuse & Garbage, Contr ExPend 945,882 A81604 1 ,019,098

Refuse & Garbage, EmPl Bnfts 750,815 A81608 822,577
2,666,819 2,909,757
TOTAL Refuse & Garbage

CITY OF Kingston
(A) GENERAL
/jiôl
..-.,ri:jr,: ;',1iì\ ...tl1lil)
Expenditures
133,722 A81701 154,400
Street Cleaning, Pers Serv
Street Cleaning, Contr ExPend 34,437 48t704 27,792
123,192 A81708 140,890
Street Cleaning, Empl Bnfts
Shade Tree, Contr Expend 7,420 485604 8,370
Flood & Erosion Control, Contr Expend 1,756 487454 1,942
Misc Home & Comm Serv, Contr ExPend 9,140 489894 7,597
88'l,203 490408 865,983

Worker's Compensation, EmPl Bnfts
5,266 A90508 14,344
Unemployment lnsurance, EmPl Bnfts
10,448 490558 11,055
Disability lnsurance, EmPl Bnfts
2,954,514 A90608 3,187,602
Hospital & Medical (dental) lns, Empl Bnft
22,210 490898 31,149
Other Employee Benefits (sPec)
872,4',14 A97306 519,594

Debt Principal, Bond Anticipation Notes
lnstall Pur Debt, Principal 125,767 A97856 130,499
r ¡i:{;J;)
Debt lnterest, Bond Anticipation Notes 63,357 A97307 50,124
lnstall Pur Debt, lnterest 26,799 A97857 22,067
Transfers, Other Funds 1,958,822 499019 1,800,326
Page 12 OSC Municipality Code 5'1 0224000000

CITY OF Kingston
(A) GENERAL
Analysis of Changes in Fund Balance
,/". ( *""

7,420,013 A8021 9,183,680
Fund Balance - Beginning ofYear
Prior Period Adj -Decrease In Fund Balance 31,878 ABOI 5
7,388,135 48022 9,183,680
Restated Fund Balance - Beg ofYear
41,91A,921 43,443,786
ADD - REVENUES AND OTHER SOURCES
40,115,376 42,404,982
DEDUCT - EXPENDITURES AND OTHER USES
9,183,680 A8029 10,222,485
Fund Balance - End ofYear

CITY OF Kingston
(A) GENERAL
Budget Summary
/;: "¿atj:. '.¡lîlrirr;'il.
3;ù{:.- li; 't:t 't!rtilè\.
Estimated Revenues
17,684,767 A1049N 17,709,23',1
Est Rev - Real PropertY Taxes
865,000 A1099N 816,000
Est Rev - Real PropertY Tax ltems
13,955,000 A1199N 14,430,000
Est Rev - Non Property Tax ltems
1,859,804 A1299N 2,A44,401
Est Rev - Departmental lncome
487,500 A2399N 493,990
Est Rev - lntergovernmental Charges
45,500 A2499N 115,200
Est Rev - Use of MoneyAnd ProPertY
498,650 A2599N 646,1 50
Est Rev - Licenses And Permits
234,000 A2649N 214,000
Est Rev - Fines And Forfeitures
814,283 A2699N 119,750
Est Rev - Sale of Prop And Comp For Loss
103,090 A2799N 1 ,1 52,563
Est Rev - Miscellaneous Local Sources
140,000 A2801N 140,000
Est Rev - lnterfund Revenues
4,079,281 A3099N 4,411,222
Est Rev - StateAid
820,516 A4099N 779,888
Est Rev - FederalAid
Appropriated Fund Balance 932,177 4599N 904,082

CITY OF Kingston
(A) GENERAL
Budget Summary
.1,:,1 ti, .ll' ,j
Apprqpr¡ations
7,068,327 A1999N 7,070,173
App - General Government SuPPort
20,399,210 A3999N 20,517,830
App - Public Safety
155,676 A4999N 175,650
App - Health
3,038,251 A5999N 3,113,834
App - Transportation
326,454 A6999N 1,210,202
App - Economic Assistance And Opportunity
2,119,338 A7999N 2,525,411
App - CultureAnd Recreation
3,437,507 A8999N 3,616,934
App - Home And CommunitY Services
3,314,000 49199N 3,493,000
App - Employee Benefits
847,774 49899N 1,688,377
App - Debt Service
App - lnterfund Transfer 1,813,031 49999N 565,066

CITY OF Kingston
Annual Update Ðocument
(CD) SPECIAL GRANT
Balance Sheet
:1¡¡i..:JLrl::
:'.:'t
Assets
Cash ln Time Deposits 275,578 cD201 196,060
cD380 10,000
Accounts Receivable
Rehabilitation Loan Receivable 889,7s7 CD390 871,478
cD410 97,716
Due From State And Federal Government

CITY OF Kingston
(cD) SPECTAL GRANT

Balance Sheet
Funds cD630
To ôther Governments 280 cD631
Deferred lnflows of Resources 911,203

Deferred lnflow of Resources 899,757 CD691
{rf; ü11
Fund Balance 167,515

Assigned Unappropriated Fund Balance 275,298 cD915
;1,:r',,i,l"tiliïf+.,' lrl¡(:li liì1t,,Ì,r¡i. .rr
Page 17 OSC Municipality Code 51 0224000CI00

CITY OF Kingston
(CD) SPECIAL GRANT
. .3ì;{r,.riillií.,'r){l)1,¡
Revênues
Refunds of Prior Yeals Expenditures 1,910 cD270l
Unclassified (specify) 88,600 cD2770 18,404
Other A¡d (specify) 254,434 cD3089 48,875
Fed Aid, Community Development Act 953,067 CD4910 546,716

CITY OF Kingston
(cD) SPECTAL GRANT
.flii| lli¿í!11
':,1.' {i;l!: trírlì
Expenditures
Public Works Fac Site, Equip & CaP 205,327 CD86622 131,225
Rehab Loans & Grant, Contr ExPend 439,954 cD86684 145,174
Prov of Public Service, Contr ExPen 206,969 CD86764 101 ,891
Plan & Manage Devel, Pers Serv cD86841 25,784

Plan & Manage Devel, Contr Expend 100,250 CD86844 49,841
Plan & Manage Devel, Empl Bnfts cD86848 3,311
..\ I9) r
¡ ,t.1" rrl f'l
Administration, Pers Serv 106,686 cD86861 94,727
Administration, Contr Expend 69,053 cD86864 25,287
Administration, Empl Bnfts 14,539 cD86868 48,422
Page 19 OSG Municipality Code 51 0224000000

CITY OF Kingston
(CD) SPECIAL GRANT

;,J1"1i

120,065 cD8021 275,298
cD8015 96,116
Prior Period Adj -Decrease ln Fund Balance
120,065 cD8022 179,182
1,298,011 613,995
1,142,778 625,662
275,298 GD8029 167,515
Page2A OSC Municipal¡ty Code 510224000000

CITY OF Kingston

Statement of Net Position
Assets
Cash 2,316,214 ES2OO 786,765
TOTAL Cash 2,g16,2t4 786,765
Accounts Receivable 985,1 1 3 ES380 1,067,520
TOTAL Other Receivabtes (net) 985,t13 1,067,92a

Due From Other Funds 767,651 ES391 2,606,479
TOTALDueFromOtherFunds, . :
, 76?,651 2,606,479
Due From Other Governments 969,003 ES44O 83't,586
TOTAL Due From,Other Governments s31,586,

Prepaid Expenses 923 8S480 992
:'' 992
TOTÁL Prepaid Expensãs 923 r
Land 244,930 ES1O1 244,930
lmprovements Other Than Bu¡ld¡ngs 12,275,198 ESl03 12,275,198
Machinery And Equipment 2,195,137 ES104 2,835,047
Construction Work ln Progress 495,671 ES105 4,274,853
lnfrastructure 26,454,035 ES106 27,302,569
Accum Deprec, lnfrastructure -18,836,647 ES116 -19,925,635
ïOtltP¡xe¿lssets{net}, ., : , , '"'' '' ' 22;8i8,g24 27,006,962
Deferred Outflow of Resources 16,667 85495 122,721
Defened Outflows of Resources - Pensions 487,258 E5496 543,490
TOTAL Defened Outflows of Resources , 503,926 666,2{î

'28137r,1:53
TOTALAssetq andrDefened Outflows oJ Resources r. 32,966,515,,
Page2l OSC Municipality Code 51 0224000000

CITY OF Kingston
930,177
Accrued 54,145 ES601 53,145
3,784,624 ES626 3,807,399

Bond Anticipation Payable
437,002 ES638 136,121

Net Liability -Proportionate Share
4,440,387 ES683 11,385,336
Total OPEB Liability
1,'.t53,422 ES685 929,586
lnstallment Purchase Debt
278,348 ES687 241,814
Compensated Absences
90,758 ES688 78,657
Other Liabilities
Due To Other 384,328 ES630
191,34't ES637 88,157

Due To
Bonds Payable 8,016,3'11 E5628

69,538 ES629 80,694
Bond lnterest And Matured Bonds Payable

637,454 ES691 42,021
Defened lnflow of Resources
66,845 ES697 430,657
Deferred lnflows of Resources - Pensions
Fund Balance
9,229,761 ES92O 10,995,550
Net Assets-lnvsted ln Cap Asts, Net Rltd D
154,049 8S923 2,795,327
Net Assets-Restricted For other Purposes
-1,547,337 ES924 -10,332,502
Net Assets-Unrestricted (deficit)
Page22 OSC Municipality Code 51 0224000000

CITY OF Kingston
(ES) ENTERPRTSE SEWER
',ljlf1 .,)l:il¡) {,1 ' ,ij
:.,i¡liri. -Íiií rjr.¡ii)''
Revenues
Sewêr Charges 4,487,136 E.s.2122 4,679,644
lnt & Penalties On Sewer Accts z:3362 8S2128 24,495
Sewer Service - Other Gov'Ts 405,293 E52374 445,168
lnsurance Recoveries 31,54',t ES2680 1,357
lnterest And Earnings 776 ES2401 2,9:79
Employees Contributions 28,362 E32709 28,070
Unclass¡f¡ed (specify) 6,375 ES277A 38,295
St Aid, Oper & Main of Sewer 165,485 ES3901 171,050
Fed Aid, Other Home & Comm Svc Es4989 1,743,076
Page 23 OSC Municipal¡ty Code 51 0224000000

CITY OF Kingston
(ES) ENTERPRTSE SEWER
,l¿Í i - rl l¡1
Expenses
Sanitary Sewers, Pers Serv 727,430 Es81201 618,287
Sewage Treatment And Disposal-Pers Serv 476,135 ES81301 520,925
Depreciation 1,064.525 ES19944 1,079,109
Sanitary Sewers, Contr Expend 272,887 8581204 319,263
Sewage Treatment And Disposal-Contr Expend 1,099,419 ES81304 1,046,383
Sanítary Sewers, Empl Bnfts 1,330,018 8581208 1,152,787
Sewage Treatment And Disposal-Empl Bnfts 297,680 8581308 268,186
Debt lnterest, SeriaI Bonds 209,983 ES97107 210,687
Debt lnterest, Bond Anticipation Notes 72,177 8S97307 24,012

lnstall Pur Debt, lnterest 47,651 ES97857 40,060

CITY OF Kingston

Analysis of Changes in Net Position
'Àfr
i 1;

8,315,417 ES8021 7,836,473
Net Position - Beginning of Year
29,369 ESBO15 6,232,533
Prior Period Adj -Decrease ln Net Position
8,286,048 ES8022 1,603,940
Restated Net Position - Beg of Year
5,148,330 7,134,134
5,597,905 5,279,699
DEDUCT - EXPENDITURESAND OTHER USES
7,836,473 ES8029 3,458,375
Net Position - End of Year
Page 25 OSC Municipal¡ty Code 51 0224000000

CITY OF Kingston
Cash Flow
:- Jua--)i- -egpcqqç- i 2018
Page 26
CITY OF Kingston
(EW) ENTERPRISEWATER
:,i :'.1 i,aa;\a\ ]ßl:. .i: . .:':
'.-,iÌdi:i,l(iiiíj1 l¡.ì:ilõl'
Assets
965,318 EW2OO 2,399,814
Cash
Cash ln Time Deposits I ,158,21 I EWzO1 I ,265,018
EW21O 100
Petty Cash
644,555 EW38O 686,931

Accounts Receivable
352,367 EW381 351,292
Accrued lnterest Receivable
Due From Other Governments 46,639 EW440 59,486
133,554 EW445 154,729

lnventory Of Materials And Supplies
185,520 8W480 194,280

Prepaid Expenses
20,949,727 EW103 22,2A4,685

lmprovements Other Than Buildings
1,117,309 EW104 1,169,281
Machinery And EquiPment
-8,259,829 EW113 -8,832,753
Accum Depr, lmp Other Than Bld
EW495 48,265
Defêrred Outflow Resources
480,924 EW496 629,670
Deferred Outflows of Resources - Pensions
Page27 OSC MunicipaliV Code 510224000000

CITY OF Kingston
128,972 EW6OO 65,669

Accounts Payable
128,972 65,669
TOTAL Accounts Payable 7,397
11,854 EW6O1
Accrued Liabilities
11,854 7,397,
'TOTAL Accrued Liabilities
9,300 EW615 9,300
Customers' Depos¡ts
9,300 9,300
TOTAL Other Deposits
3,298,713 EW626 4,234,213
Bond Anticipation Notes PaYable
3,298,713 4,234,213
TOTAL Notes Payable
431 ,320 EW638 157,705
Net Pension Liability -Proportionate Share
3,300,000 EW683 8,798,759
Total OPEB Liability
205,215 EW685 158,214
lnstallment Purchase Debt
8W687 1 96,1 62
Compensated Absences 207,629
4,144,1æ g,3lo,&40
TOTAL Other Liabilities
5,058 EW63O 10,966
Due To Other Funds
TOTAL Due To Other Funds
,'. 5t058 l0;96ô
26,670 EW637
Due To Employees' Retirement System
26,670 0
TOTAL Due To Other Governments
5,300,035 EW628 6,',!38,279
Bonds Payable
59,836 EW629 39,366
Bond lnterest And Matured Bonds Payable
5,359,87t 6,1?7,645
TOTAL Bond And Long Term L¡abilit¡es
.12,98ø.i602 19,8.16i03O
TOTAL L¡abilit¡es
Deferred lnflows of Resources 498,945
65,976 EW697
Deferred lnflows of Resources - Pensions
65,976 498,945
TOTAL Deferred lnflows of Resources
65"976 498,945
TOTAL Deferred lnflows of Resources
Fund Balance 5,162,701
4,914,886 EW92O
Net Assets-lnvsted ln Cap Asts, Net Rltd D
-191,162 EW924 -5,146,878
Net Assets-Unrestr¡cted (deficit)
e,z¿s,zzi 15,82t
TOTAL Net Position ,l5;823i
4,723,724
TOIAL Fund Balance
17,774,302 20,330,798'
TOÏAL Liabilities, Deferred lnflows And Fund BalancE

CITY OF Kingston
-)1.r1:1¡' 1.-,. li .!.
i. :?:r:i
,.j4 Id
ilxili.ri¿ 14
Revenues
Metered Water Sales 4,2't2,041 EW2140 4,442,450
Water Service Charges 69,675 8W2144 61,020
lnterest & Penalties On Water Rents 76,618 EW2148 77,854
lnterfund Revenues 47,266 EW2801 45,743
f;\¡,.q1 þi!Qt.È .1:l!1
Sale of Scrap Materials 36,923 EW2650 2.654
lnterest And Earnings 1,113 8W2401 7,729
Unclassified (specify) 148,948 ÊW2770 174,643
St Aid - Other Home And Community Service EW3989 194,996
Fed Aid, Other Home & Gomm Serv 288,683 EW4989 21,750

CITY OF Kingston
Expenses
273,240 EW83101 281 ,244
Water Administration-Pers Serv
273,244 281,244,
TOTAL Water Administration-Pers Serv
Purification-Pers Serv 631 ,327 EWB33O1 638,903
631,327 638,903
TOTAL Purification-Pers Serv
Transportation And Distribution-Pers Serv 493,075 EW83401 558,579
493;075 558,579,
TOTAL Transportation And Distribution-Pers Serv
1,397,642 1,478,726
TOTAL Personal Services
Taxes & Assess On Munic Prop, Contr Expend 287,631 EW19504 295,833
287,631 295,833'
TOTAL Taxes &Assess On Munic ProP
Depreciation 671,736 EW19944 680,512
671,736 680;512
TOTAL Depreciation
Water Administration-Contr Expend 203,010 8W83104 207,268
203,010 207,268
TOTAL Water Administration-Gontr Expend
Source Supply Pwr & Pump Contr Expend 10,057 EW83204 4,796
10,057 4,796
TOTAL Source Supply Pwr & Pump Contr Expend
Purification-Contr Expend 364,811 8W83304 236,064
364,811 236,064
TOTAL Purification-Contr Expend
Transportation And Distribution-Contr Expe 11 8,691 EW83404 166,441
118,691 166,'141
TOTAL Transportation And Distr¡bution-Contr Expe
1,655,936 1,590,914
TOTAL Gontractual Expenses
Water Administration-Empl Bnfts 1 ,310,320 EW83108 1,317,167
1,310,320 1,317,167
TOTAL Water Administration-Empl Bnfts
1,310,320 1,917,167
TOTAL Employee Benefits
Debt lnterest, Serial Bonds 147,847 EW97107 115,685
TOTAL lnterest Expense 147,847 fi5,685.

4,511,745 4,542,492
TOTAL Expenses
4,511,745 4,502,492
TOTAL Operating Expenses
Page 30 OSG Municipal¡ty Code 51 0224000000

CITY OF Kingston

Analysis of Changes in Nêt Posit¡on

4,354,203 EW8021 4,723,725
Net Position - Beginning of Year
Prior Period Adj -Decrease ln Net Position EW8015 5,',194,249
4,354,203 EW8022 -470,524
Restated Net Position - Beg of Year
4,88',t,267 4,988,839
ADD - REVENUESAND OTHER SOURCES
,745
4,51',1 4,502,492
4,723,725 EW8029 15,823
Net Position - End of Year
Page 31 OSC Municipality Code 510224000000

CITY OF Kingston
For the FiscalYear Ending 20'18
Cash Flow
---'- -l
Description 20 2018
Page 32
CITY OF Kingston
Annual UPdate Document
(H) CAPTTAL PROJECTS

Balance Sheet
,.j'¡.ì1:,r;ri.)
_r .l: ti:ìlir- :i,;ìii¡ ,
Assets
Câsh 81,051 H200 49,378
H380 19,700
Accounts Receivable
Due From State And Federal 1,745,875 H410 1,789,238
Due Other Funds 1,415,971 H391 385,407
Due From Other Governments

142,181 H440
{fjltfr.\ I tütr r

CITY OF Kingston
Balance Sheet
'¡lri l'l ìar),1
:1.a.' ,:,.rlli , ¡4,ìi;
195,530 H600 I
Bond Anticipation Notes Payable 7,896,263 H626 1,030,433
2,1',t3,912 H630 ,877,450
18,050 H631

Deferred lnflow of Resources 47',1,821 H691 4,787
Fund Balance
Assigned Appropriated Fund Balance 1,437,574 H9',14 6,098,347
Fund Balance -8,748,071 H917 -7,687,286

CITY OF Kingston
AnnualUPdate Document
' ¡l¡t.,.a'ri':
.:ìi:ji,: .:l(lîi. r¡rJ¡ítr1
Revenues
H2389 19,700
Misc Revenue, Other Govts
lnterest And Earnings

I H2401
143,134 â2706
Grants From Local Governments
17,408 H2714 5,431
Premium & Accrued lnterest On Obligations
H2770 z:3,710
Unclassified (specifY)
ri.J::/^11: I
602,1'13 H3501 673,085

St Aid, Consolidated HighwaY Aid
555,933 H3589 522,205
St Aid, Other TransPortation
Fed Aíd Other TransPortation

1,398,175 H4589 584,756
H5031 78,355
lnterfund Transfers
H5710 7,036,000
Serial Bonds
872,414 H5731 8ô0,263
Bans Redeemed From Appropriations
Page 35 OSC Municipali$ Code 510224000000

CITY OF Kingston
Expenditures
Assessment, Equip & CaP OutlaY 29,865 H1 3552
29,865 0
TOTAL Assessment
Engineer, Equip & CaP Outlay 1,390 H14402
1,390 0
TOTAL Engineer
H16202 32,652
Buildings, Equip & Cap OutlaY
o 32,652
TOTAL Buildings
Central Data Process & CaP OutlaY 3,016 H1 6802
TOTAL Centrat Data Process & Gap Outlay

3,01ô
Other Gen Govt Support, Equip & Cap Outlay 4,520 H'19892
4,520 0
TOTAL Other Gen Govt SuPPort
H19972 174,890
General Govt, Equip & CaP OutlaY
0 174,890,
TOTÀL GeneralGovt
38,791 207,542
TOTAL Generat Government SuPPort
115,61 3 H31202 155,270
Police, Equip & Cap OutlaY
115,6't3 155,270,
TOTAL PoI¡CE
1,800 H331 02 30,750
Traffic Control, EquiP & CaP OutlaY
1,800 30,750
TOTAL Traffic Control
Traffic Control-Park, Equip & Cap Outlay 106,429 H33972
106129 0
TOTAL Traffic Controt-Park
111 ,928 H34102 994,943
Fire, Equip & Cap Outlay
TOTAL Fire
fii,928 994,943
335,769 1,180,963
TOTAL Public Safety
3,1 58,1 65 H51102 1,571,877
Maint of Streets, Equip & CaP OutlaY
3,158,165 1,571t877
TOTAL Maint of Streets
3,159,165 1,371,877
TOTAL Transportation
83,295 H71102 5,826
Parks, Equip & Cap OutlaY
83,295 5,826
TOTAL Parks
108,492 H71402 13,673
Playgr & Rec Centers, Equip & Cap Outlay
108,492 13,673
TOTAL Playgr & Rec Genters
Special Rec Facility, Equip & Cap Outlay 3,279 H71802
3,279 o:
TOTAL Special Rec FacilitY
195,066 {9,499
TOTAL Culture And Recreation
Planning & Surveys, Equip & Cap Outlay 28,450 H80972
28,450 0
TOTAL P¡anning & Surveys
166,534 H81402 243,251
Storm Sewers, Equip & CaP OutlaY
l6ô,534 243,257
TOTAL Storm Sewers
Refuse & Garbage, EquiP & CaP OutlaY 74,966 H81602
74,966 0
TOTAL Refuse & Garbage
H87452 81,249
Flood & Erosion Control, Equip & Cap Outla
0 81,249
TOTAL Flood & Erosion Control
18,560 H89892 74,985
M¡sc Home & Comm Serv, Equip & Cap Outlay
18,560 74,g85'
TOTAL Misc Home'& Comm Serv
288,511 399,485
TOTAL Home And Commun¡ty Services

CITY OF Kingston
.j,1,, ,,it.
.r,.,)f:r .li¡i1i ¡jrl;íùì1
Expenditures
H97306 340,669
Debt Principal, Bqnd Anticipation Notes
Debt lnterest, Bond Anticipation Notes 56,633 H97307 17,408
H99019 344,509
Transfers, Other Funds

CITY OF Kingston

Analysis of Ghanges in Fund Balance

Fund Balance - Beginning ofYear -6,752,795 H8021 -7,310,495
Prior Period Adj -lncrease ln Fund Balance -73,952 H8012
Restated Fund Balance - Beg ofYear -6,826,747 H8022 -7,310,495
ADD - REVENUES AND OTHER SOURCES 3,589,1 85 9,803,508
DEDUCT - EXPENDITURES AND OTHER USES 4,072,936 4,081,952
Fund Balance - End ofYear -7,310,495 H8029 -1,588,939

CITY OF Kingston
(K) GENERAL FIXED ASSETS

Balance Sheet
a.1:' .,.¡ l* l:: 4tii't:.
::l.ilr li .:,¡:ì,').-1,Ìi.iìr: ìiNrr
Assets
192,500 K101 192,500
Land
13,232,254 K102 13,232,254
Buildings
17,816,855 K103 18,015,385
lmprovements Other Than Buildings
17,431,269 K104 18,950,154
Machinery And Equipment
1,610,758 K105 2,665,594
Construction Work ln Progress
34,170,852 K106 34,996,105
lnfrastructure
Page 39 OSC MunicipaliÇ Code 510224000000

CITY OF Kingston
(K) GENERAL FIXEDASSETS
Balance Sheet
',ì'r,¡i.. j:j,;ai 'ililii
,:,,'ir¡i:,irìlJ-' :1tr1iì!lr,
Liabilities, Deferred lnflows And Fund Balance

84,454,488 K159 88,051,992
Total Non-Current Govt Assets

CITY OF Kingston
(PN) PERMANENT
Balance Sheet
,llì¡i: ¡l¡j?lô1¡
.r:nlgr, i.l;/.:
Assets
Cash 12,500 PN200 't2,500

CITY OF Kingston
(PN) PERMANENT
Balance Sheet
ìlrii'..;¡rìl; |I:i. !a)
siilii,.,¡iilrr..'il._'ì.t'
Fund Balance
Must Remain lntact 12,500 PN807 12,500

CITY OF Kingston
2417 2018
,1,.
,Code
Page 43
CITY OF Kingston
2017 2018
Page 44
CITY OF Kingston
(PN) PERMANENT
Analysis of Changes in Fund Ba¡ance

12,500 PN8021 12,500
12,500 PN8022
12,500 PN8029 12,500

CITY OF Kingston
(TA)AGENCY
Balance Sheet
-)ir,¡{rìjlj.,)llrl rlJ(iì irÍ;li
t l
Assêts
Cash 487,594 T4200 407,941
Due From Governments 40,073 T4440

CITY OF Kingston
(TA)AGENCY
Balance Sheet
.1..¡.qi. 'jl
24,771 166
Funds
467 TA18 -410

State Retirement
9,233 TA2O 9,520
Gr'oup lnsurance
-44 TA21 -523
Nys lncome Tax
4,014 TA22 4,511
Federal lncome Tax
Social Security Tax 311 TA26
486,832 TA3O 367,660
Guaranty & Bid Deposits
Surplus From Tax Sales 3,017 fA44 3,Afi
";:lf:.\

CITY OF Kingston
(TE) PRTVATE PURPOSË TRUST

Balance Sheet
,i1i(. ;ì¡rrrit :ì:rl¿iÐi,
Assets
182,420 TE200 161,759
Cash
Miscellaneous Current Assets 5,662 TE489

CITY OF Kingston
(TE) PRIVATE PURPOSE TRUST
Balance Sheet
TE688 1,030
Other Liabilities
'TOTAL
'1¡030
Otherliabilities
tr030i
TOTAL Liabilities
Fund Balance
106,572 TE923 125,593
Net Assets-Restricted For Other Purposes
41 374 18924 35,458
Net Assets-Unrestricted (Deficit)
TOTALAssigned Fund Balånce "' .'.:, 147,942 16{05'¡:
117,94t t6t,qsrì
TOTAL Fund Batance
,r6¿08t
'TOTAL Liabilities, Deierred I nfl ows And Fund Balance iss,osz ,

CITY OF Kingston
(TE) PRTVATE PURPOSE TRUST
¡lll:: lll::Í:l.r':tì.ì1l3ji '.!jlr... rajl: ll.ì' i:
Revenues
lnterestAnd Earnings 49 T82401 47
Gifrs And Donations 13,028 ^Í82745 25,445
aiü¡¡'r 1;X;1
Page 50 OSC MunicipaliÇ Code 510224000000

CITY OF Kingston
' 1irl.. ir'¡lil tilr: rì
i...¡r¡í: .,i:r:r'.t.if¡iii.;¡r
Expenditures
Other Gulture And Rec, Cont ExPend 7,439 T879894 12,382

CITY OF Kingston

Analysis of Ghanges in Net Position
'I¡'o l:
Analysis of Ghanges in Net Position

Fund Balance - Beginning ofYear 142,303 T88021 't47,941
Restated Fund Balance - Beg ofYear 142,303 TE8022 147,941
ADD - REVENUESAND OTHER SOURCES 13,077 25,492

DEDUCT - EXPENDITURESAND OTHER USES 7,439 12,382
147,941 TE8029 161,051

CITY OF Kingston
(V) DEBT SERVICE
Balance Sheet
l.*r. tlrì!!lr!- .itriri -.i.iia: i':: ,:'
Assets
Cash 1,409,386 V200 2,849,141
Due From Other Funds 60,924 V391 313,762
Due From Other 554,000 v440 508,000

CITY OF Kingston
(V) DEBT SERVICE
Balance Sheet
rì:ii: -li,:::!... r )J1 .ri:t.l 'li": li
17,705 935
Due To Other Funds 1 ,295,513 2,687,451

Í l',1,Í
Payable 2,472 v629
Fund Balance
Assigned Unappropriated Fund Balance 708,620 v915 965,045

CITY OF Kingston
M DEBT SERVICE
(:ji11 rlal,l
Revenues
lnterest And Earnings 380 V24A1 377
Premium & Accrued lnterest On Obligations v2710 36,560
lnterfund Transfers 1,958,822 V5CI31 2,066,481

llìr'l{i,1{lrt,j'
Ì;l.r ' :-t lt l,i'¡

CITY OF Kingston
(V} DEBTSERVICE
.jriì ir
Expenditures
Fiscal Agents Fees, Contr Expend 4,500 v13804 5,731
Debt Principal, Serial Bonds 't,785,683 V97106 1,666,848
Debt lnterest, Serial Bonds 216,368 V971t7 174,413

CITY OF Kingston
(v) DEBT SERVTCE

Analysis of Ghanges in Fund Balance

Fund Balance - Beginning ofYear 755,968 v8021 708,619
Restated Fund Balance - Beg of Year 755,968 v8022 708,619
ADD - REVENUES AND OTHER SOURCES 1,9s9,202 2,103,418

DEDUCT - EXPENDITURES AND OTHER USES 2,006,551 1,846,992
Fund Balance - End ofYear 708,619 v8029 965,045

CITY OF Kingston

Balance Sheet
..¡ii::lr"i1¡1;t.r. -t1r{-1.:ril:
Assets
Total Non-Cunent Govt Liabilities 76,082,784 w129 161,906,195

CITY OF Kingston
Balance Sheet
.i ai t:r'1 ., ¡ 11.! :,
1
,,r;jij ,4t:'t:,
Share 7,585,835 w638 ,221
Total OPEB Liability 56,129,613 w683 142,091,751
Landfill Closure & Post Closure Liability 566,810 w684 533,008
lnstallment Purchase Debt 604,322 w685 473,824
Judgments And Claims Payable -395,455 w686 -633,803
Compensated Absences 2,572,683 w687 2,632,692
tir . .iì111;t
Due To 1,649,323 w637
Bonds Payable 7,369,653 w628 12,738,80s

l.\r. rrÌot¡l¡

Office of the State Comptroller CITY OF Kingston 4130t2019
Statement of Indebtedness
For the Fiscal Year Ending 2or8
County of: Ulster

Munici pal Code: 5'l 0224000000
tirsl Debt Cops Comp Doteof Dole of lnt. Amt. Orig. O/S Beg. Poid Redeemed Prior Yr Accreted O/S End
Yeor Code Descriptíon
tlog Flog lssue Moturity Rote yo¡? lssued of Yeor Dur. Yeor Bond Proc. Adjust. lnlerest of Year
2017 BAN ¡ GENERAL 01/01/2017 07 /23/2020 0.00% s5r 2,e59 s512,959 sr 9,750 so $0 5493,209
PU RPOSES-WATER-EFC
2016 BAN ¡ GENERAL PURPOSE 10/29/2O14 03/24/2017 2.00% 5r,325,000 5r,32s,000 5r,290,000 50 $0
WAIER
20r I BAN ¡ Woter N 03/22/2018 03/22/20"t9 1.76% s2,300,000 so s0 $2,300,000
2016 BAN E GENERAT PURPOSES 01 /01 /201 6 07/23/2020 o.o0% Y s1,526,254 sr,460,754 5r 9.750 so So $r ,44r,004
WATER
Total for Type/Exempt Status - Sums lssued Amts only made ¡n AFR Year $2,300,000 $3,298,713 $r,364,500 $1,290,000 $o $0 54,234,2',13
2Or8 BOND E worer ß/22/2018 03/15/2038 3.O24% $r.290,000 so so 5r,2e0,000

2Or I BOND E SANIIARY SEWER - 07 lgt /2011 Osl1l l213l 't.9?6% $5,8r 9,243 54,300,000 s300,000 s0 $o s4,000.000
20lt EFc
2O1A BOND E FILTERPLANI-EFC 07/02/2014 o2/16/202s 0.00% sr,s8s,000 sr,2r 0,000 sr 35,000 s0 so sr,075,000
2Ol5 BOND E REFUNDTNG O8/O?/2O15 01/15/2026 2.41% s23,927 sr 9,035 54,756 90 $o sr4,279
2012 BOND E EFC20I2B Os/24/2012 11101/2092 2.17% Y s3,s52, t s8 s2,765,000 $r ó0,000 so s0 52,605,000
2015 BOND E GENERAT æ/24/201s O3/1s/2O35 2.76% sr,1 7s,000 $r,045,000 só5,000 $o $0 se80,000
PURPOSE.WATER
2Ol5 BOND E Fitter ptqnt-EFC 08/20/2015 05/1512025 4.244% 1239,221 sr 9ó,000 s22,000 s0 $o s1 74,000
2OOO BOND 5 Ìrtloler-EFC ß/15/1999 06/15/2019 4.96% $ó5,000 s65,000 50 so s0

Total for Type/Exempt Status - Sums lssued Amts only made in AFR Year $1,290,000 $9,600,03s $751,756 $o $0 $0 $10,138,279
2OO7 t?C ¡ wendetEnergy 08/19/2007 08/0912022 3.414% $3,99ó,392 5r.5ó0,8e7 $29 r,578 $o s0 sr,2ó9,3r 9
Projecl
2O1t t?C p VEHICLE LEASE O2IOZ/2O17 02/0712022 s.3s% sl4l ,81 s sr 4r,8r 5 526,4eB $o so $r r 5,3r 7
2015 tpc ¡ EQUIpMENT 02/04/2015 02/23/2020 3.OO% sr 25,040 s63,400 s20,s03 so $0 s42,8e7
2OO5 tpc ¡ vorious Equipment Í/02/2005 11/02/2020 4.49% 5769,417 sl 96,847 s62,756 so $0 sr 34,09r
Total for Type/Exempt Status - Sums lssued Amts only made ¡n AFR Year $o $1,962,959 $401,335 $o $o $o $1,561,624
2016 BAN ¡ GENERAT PURPOSE 11 /09/2016 11 /09 /2017 2.00% 53.283,609 s3,l 04,953 ss,r 04,953 s3,010,'l ee So So
201 3 BAN ¡ VARIOUS PURPOSES 10/30/2013 03/2s/2015 1.00% s2,ó4s,000 59 r,754 s91,754 s9 r,754 so s0
2017 BAN ¡ VARIOUS PURPOSES 03/23/2017 03/23/2018 2.00% sr,705,ó85 $1,70s,ó85 51,705,ó85 sr,70s,685 $0 s0
2017 BAN ¡ VARIOUS PURPOSES 11/08/2017 03/23/2018 1.50% 5r,559,5r 7 s¡,55e,5r 7 $r ,559,517 sr,s5e,sr 7 $0 So
201 I BAN ¡ Generol Purposes N 12/11 /2018 08/27/201e 2.259% s4,6e7,462 90 so s4,697,462
2018 BAN ¡ SEWER CWSRT 01 /01 /2018 12/21 /2022 0.00% $r 40,3ó9 $0 s0 sr 40.3óe
#c3-5374-06
Page 60
Office of the State Comptroller CITY OF Kingston 413012019
Statement of Indebtedness
For the Fiscal Year Ending 2or8
County of: Ulster

Munici pal Code: 5'l 0224000000
tirsl Debt Cops Comp Dole of Dote of lnl. Amt. Orig O/S Beg. Poid Redeemed Prior Yr Accrêted O/S End
Yeõf Code
Descript¡on
Flog flog lssue Molurity Role Vor?
lssued of Yeor Dur. Yeor Bond Proc. Adjust. lnteresl ofYear
2Or5 BAN ¡ GENERATpURpOSE 1t/10/2015 11/10/2016 1.00% s6,487.117 s5,2t8,977 ss,218,977 s4,272,845 $0 50
Total for Type/Exempt Status Sums lssued Amts only made in AFR Year
- $4,837,831 ${ 1,680,886 $11,680,886 $10,640,000 $0 $o $4,837,831
2Ol3 N RefundingT/t/o3
BOND 05/29/2013 08/01/2018 2.00% 53,r r 0,000 $ó30,000 s630,000 50 s0 So
Generol Bond
2015 BOND N vARtous puRposEs N ß/24/2015 O3/15/203s 2.76% s7,498,407 s6,045,000 ss40,000 So so $5,s05,000
20lO BOND N VoriousPurposes N O4/¡S/2O10 04/15/2027 4.25% s4,815,000 $r.870,000 s305,000 50 $o 9r,s6s,000
20lS BOND N REFUNDING N og/09/2¡ls O1lrsl2126 2.41% s2,6s1.072 sr,930,964 s435,244 so So sl,4e5,720
2Ol8 BOND N Genefol Purposes N 03/22/2018 o3/151203s 3.024% $r 0,ó40,000 $0 so $r 0,ó40,000
2OtS BOND N RONDOUT N OB/20l20t5 10/01/2024 3.866% s8s0,000 s6r 0,000 $80.000 s0 So s530,000
INTERCEFTOR/SIPHON.
Total for Type/Exempt Status - Sums lssued Amts only made in AFR Year $10,640,000 $r{,08s,964 $1,990,2¿t4 $o $o $o $19,735,720
AFR Year Total for All Debt Types - Sums lssued Amts only made in AFR Year $19,067,831 $37,628,557 $r6,r88,721 $,l1,930,000 $o $0 $40,507,667
Page 61
CITY OF Kingston
Schedule of Time Deposits and lnvestments
EDP Code Amount
CASH:
On Hand 922001 $1,250.00
Demand Deposits 922011 $12,095,799.00
Time Deposits 922421 $¿, 874,207.00
Total $16 971,256.00
COLLATERAL:
- FDIC lnsurance 922014 $750,000.00
Collateralized with securities held in
possession of municipality or its agent 922014Á. $17,825,725.00
Total $18,575,725.00
INVESTMENTS:
- Securities (450)
Book Value (cost) 924501
Market Value at Balance Sheet Date 9Z4502
Collateralized with securities held in 9245044

possession of municipality or its agent
- Repurchase Agreements (451 )

Book Value (cost) 924511
Market Value at Balance Sheet Date 924512
Collateralized with securities held in 924514p.

possession of municipality or its agent
Page62 OSC Municipality Code 510224000000

CITY OF Kingston
Bank Reconciliation
lnclude All Checking, Savings and C.D. Accounts
Bank Add: Less: Adjusted

Account Bank Deposit Outstanding Bank
Number Balance ln Transit Checks Balance
*****-5558 $3,273 106 $274 050 $137 072 $s, 410,084
*****_5631 $420,367 $225 $59,343 $361,250
*****-5714 $2,778 $0 $o $2 778
*****-6778 $1,205,045 $0 $0 $1,205,045
*****-2223 $253,285 $0 $0 $253 .285
*****_8788 $3.609,189 $0 $0 $3,609,189
*****-5532 $e21 701 $108,602 $243,538 $786,765
*****-7843 $1 $o $0 $t
*****-6822 $38,826 $0 $o $38.826
*****_8667 $10,551 $o $o $10,551
*****_5520 $126.000 $0 $6 511 $119,489
*****-5538 $25 078 $o $0 $25 078
*****-7779 $262,363 $1 270 $260 $263 373
*****-3528 $161,930 $0 $171 $161,759
*****_7346 $12,500 $0 $o $12,500
*****-6454 $2 843 870 $0 $o $2,843,870
*****_591 I $5,270 $0 $0 $5,270
*****-8054 $40,080 $6,18e $2,396,194
$2,362,302
*****_6660 $7,360 $2,806 $6,545 $3,620
*****_941 1 $1.113,509 $0 $0 $1.113,509
*****-9396 $1 51 509 $0 $o $1 s1 509
*****-king $21 138 $o $9.200 $11 938
***""-king $68,192 $0 $18,989 $49 202
*****_king $95,496 $o $301 $95,195

CITY OF Kingston
Bank Reconciliation
lnclude All Checking, Savings and C.D. Accounts
Bank Add: Less: Adjusted

Account Bank Deposit Outstanding Bank
Number Balance ln Transit Checks Balance
*****-king $o $39,725
$39,725 $0
Total Adjusted Bank Balance $16,970,006

Petty Cash $1,250.00
Adjustments $.00
TotalCash gZCASH $16,971,256
Total Cash Balance All Funds gZCASHB $16,971,256
* Must be equal
Page 64 OSC Municipality Code 5l 0224000000

CITY OF Kingston
Local Government Questionnaíre
Response
1) Does your municipality have a written procurement policy? Yes
2) Have the financial statements for your municipality been independently audited? No
lf not, are you planning on having an audit conducted? Yes
3) Does your local government participate in an insurance poolwith other local Yes
governments?
4) Does your local government participate in an investment poolwith other local Yes
governments?
5) Does your municipality have a Length of Service Award Program (LOSAP) No

for volunteer firefighters?
6) Does your municipality have a Capital Plan? Yes
7) Has your municipality prepared and documented a risk assessment plan? No
lf yes, has your municipality used the results to design the system of internal
controls?
B) Have you had a change in chief executive or chief fiscal officer during the last No
year?
g'¡ Has your Local Government adopted an investment policy as required by Yes
' General Municipal Law, Section 39?
Page 65
CITY OF Kingston
Employee and Retiree Benefits
Total Full Time Employees: 293

Total Part Time Employees: 3€
Account Description Total # of Full # of Part # of Retirees
Code Expenditures Time Time
(All Funds) Employees Employees
901 0[ State Retirement System $1,767,497.0C 168 3€
901 5t Police and Fire Retirement $2,882,039.0C 12r
9025t Local Pension Fund
9030t Social Security $1,552,853.0C 29? 3€
9040t Worker's Compensation $941,262.0C 29? 3€

lnsurance
9045€ Life lnsurance $35,754.0C BC 44
9050t Unemployment lnsurance $14,344.0C 294 3€
9055t Disability lnsurance $11,740.0C 29? Jt
9060t Hospital and Medical $10,785,387.0C 23t 301

(Dental) lnsurance
9070t Union Welfare Benef¡ts
9085r Supplemental Benefit Payment to $127,235.0C I

Disabled Fire Fighters
91 89C Other Employee Benefits $209,1 52.0( 293 3(
Total $18,327,263.00
3omputed Total From Financial $18,327,263.05

Section (comparative purposes only)
Page 66 OSC Municipality 51 0224000000

CITY OF Kingston
Energy Costs and Consumption
Energy Type Total Total Volume Units Of Alternative

Expenditures Measure Units Of
Measure
3asoline $1S8,0861 8e,45¡1 sallons

)iesel Fuel $1s8,456J1 S2,394 gallons
:uel Oil gallons
latural Gas $1 3e,o8ql 14,0ee,318] cubic feet

-lectricity $7e2,66111 6,075,934 kilowatt-hours
loal tons
rropane gallons
Page 67 OSC Municipali$ 51 0224000000

CERTIFICATION OF CHIEF FISCAL OFFICER
l, John Tuey , hereby certify that I am the Chief Fiscal Officer of
the City of Kingston , and that the information provided in the annual
financial repo rt of the City of Kingston , for the fiscal year ended 1213112018
, is TRUE and correct to the best of my knowledge and belief.
By entering the personal identification number assigned by the Office of the State Comptroller to me as
the Chief Fiscal Officer of the City of Kingston , and adopted by me as
my signature for use in conjunction with the filing of the City of Kingston's
annual financial report, I am evidencing my express intent to authenticate my certification of the
City of Kingston's annual financial report for the fiscal year ended 1213112018
and filed by means of electronic data transmission
John Tuev
Name of Report Preparer if different Name
than Chief Fiscal Officer
(845) 334-3e41 Comptroller

Telephone Number Title
420 Broadwav, Kinqston NY 12401

OfficialAddress
04t30t2019 t845) 334-3941

Date of Certification Official Telephone Number
Page 68 Municipality Code 51 0224000000

CITY OF Kingston
Financial Comments
(cp) sPEcrAL GRANT

Adiustment Reason
Account Code CD8015 Reduction for revenues received in2017 but expended in 2018
Adiustment Reason
Account Code ES8015 Audit Entry #1 to record additional expense $472 Íor 2017 , Prior Period Adjustment of $6,232,061
for adoption of GASB 75
Adjustment Reason
Account Code EWB01{ Adjustment for the adoption of GASB #75
Page 69 OSC Municipality Code 51(

Kingston 2018 Financial Report

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Kingston 2018 Financial Report

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Have Been Rounded To

AN NUAL FI NANCIAL REPORT

For the Fiscal Year Ended 1213112018

ARTICLE 3, SECTION 30 of the GENERAL MUNICPAL LAW:

1. ***Every Municipal Corporation *** shall annually make a report of its

State of NEW YORK

*** SUPPLEMENTAL SECTION *"*

The Supplemental Section includes the following sections:

Taxes Receivable, Curent 7',t6,729 A250 750,176

Taxes Receivable, Overdue 203,801 4260 224,828

Property Acquired For Taxes 1,869,501 A330 1,609,588

Due From State And Federal Government '1,516,877 4410 1,205,850

Due From Other Governments 2,340,404 4440 2,323,424

lnventory Of Materials And Supplies 10,737 4445 8,395

Prepaid Expenses 644,797 4480 645,052

Page 3 OSC Municipality Code 51 0224000000

Accounts Payable 866,839 4600

TOTAL Accrued'Liabilities 549,901 623,733

TOTAL Due To Other Funds 553,099 319,761:

Due To Employees' Retirement System 2,000,708 4637 2,264,539

TOTAL Due To Other Governments 3,998,698 4,274,922

Deferred lnflows of Resources

TOTAL Deferred lnflows of Resources 4,357,847 4,967,374

TOTAL Nonspendable Fund Balance 655,533 653,447

TOTAL Assigned Fund Balance 1,550,013 2,080,279.

TOTAL Unassigned Fund Balance 6,978,134 7A88,764

TOTAL Liabilities, Deferred lnflows And Fund Balance '19¡510¡024 21,332,313'

Page 4 OSC Munícipality Code 51 0224000000

lnterest & Penalties On Real Prop Taxes 583,341 41090 432,095

Utilities Gross Receipts Tax 337,395 A1130 385,048

Franchises 381 ,493 41170 413,217

Clerk Fees 8,267 41255 11,053

Other General Departmental lncome 345,381 41289 479,332

Police Fees 1,024 41520 3,273

Fire lnspection Fees 37,805 41540 43,605

Vital Statistics Fees 57,766 41603 50,668

Parking Lots And Garages-No Tax 40,481 41721 121 ,380

Parking Meter Fees Non-Taxable 389,678 A1741 518,940

Bus Operations 80,686 A1750 72,080

Other Transportation Departmental lncome 3,669 A1789 4,187

Park And Recreational Charges 211 ,489 A2001 216,412

Special Recreational Facility Charges 195,301 42025 214,438

Contributions, Private Agencies-Youth 6,000 A2070 125,000

Other Culture & Recreation lncome 16,203 A2089 23,979

Zoning Fees 1,694 A2110 2,910

Refuse & Garbage Charges 112,052 A2130 150,406

C¡v¡l Serv¡ce Charges 6,780 42220 2,840

Licenses, Other 21 ,627 A2545 18,533

Permits, Other 556,096 42590 793,759

lnsurance Recoveries 762,564 42680 641,612

Self lnsurance Recoveries 200 42683 1,682

Page 5 OSC Municipality Code 51 0224000000

Employees Contributions 42709 631,838

Unclassified (specify) 140,942 A'2770 27,049

lnterfund Revenues 140,000 42801 140,000

StAid, Revenue Sharing 3,069,151 43001 3,069,151

St Aid, Mortgage Tax 380,549 A3005 355,226

St Aid, Youth Programs 2,800 43820 2,800

St Aid-Other Cul & Rec St Aid 78,537 43889 80,708

Fed Aid, Crime Control 6,649 Á.4320 67,214

Fed Aid Other Transportation 581,708 A4589 787,090

Page 6 OSC Municipality Code 51 0224000000

1. Every Municipal Corporation shall annually make a report of its

*** SUPPLEMENTAL SECTION "