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Open Book New York
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Office of the State Comptroller
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Thomas P. DiNapoli, State Comptroller
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Multi-year Comparison Report
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MunicipalityCity of RomeCountyOneida
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Muni Code300249000000Regional OfficeSyracuse Regional Office
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Account CodeCode Narrative2015201620172018201920202021202220232024
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A200Cash$830,515 $2,308,501 $2,889,619 $2,283,681 $2,855,605 $3,192,022 $15,989,195 $17,667,858 $5,914,818 $3,599,561
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A210Petty Cash$2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600 $2,600
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A215Departmental Cash$1,450 $1,450 $1,450 $1,450 $1,450 $1,450 $1,450 $1,450 $1,450 $1,450
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Cash and Cash Equivalents TOTAL:
$834,565 $2,312,551 $2,893,669 $2,287,731 $2,859,655 $3,196,072 $15,993,245 $17,671,908 $5,918,868 $3,603,611
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A230Cash Special Reserves$4,417,760 $4,255,087 $3,335,210 $3,120,370 $3,346,008 $3,224,151 $4,340,747 $3,559,267 $3,528,767 $2,668,042
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Restricted Cash and Cash Equivalents TOTAL:
$4,417,760 $4,255,087 $3,335,210 $3,120,370 $3,346,008 $3,224,151 $4,340,747 $3,559,267 $3,528,767 $2,668,042
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A450Investments in Securities$0 $0 $0 $0 $0 $0 $0 $10,004,687 $12,768,265 $7,780,959
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Investments TOTAL:
$0 $0 $0 $0 $0 $0 $0 $10,004,687 $12,768,265 $7,780,959
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A250Taxes Receivable Current$785,588 $706,549 $769,789 $748,735 $741,877 $772,368 $640,814 $581,834 $630,747 $674
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A260Taxes Receivable Overdue$534,828 $433,104 $375,362 $394,606 $371,717 $409,888 $414,910 $302,071 $306,170 $848,083
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A290City School Taxes Receivable$1,176,082 $962,114 $927,637 $1,017,613 $192,429 $196,715 $272,012 $145,672 $139,730 $262,424
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A320Tax Sale Certificates$661,013 $602,742 $593,091 $482,700 $482,700 $403,802 $403,802 $187,451 $187,451 $187,451
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A330Property Acquired For Taxes$2,200,871 $2,379,338 $2,526,795 $2,851,513 $2,102,581 $2,106,933 $1,906,033 $2,121,131 $1,673,501 $1,395,654
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A342Allowance For Uncollectible Taxes($1,309,762)($1,323,737)($1,315,653)($1,199,444)($1,207,018)($967,757)($972,759)($446,864)($447,688)($448,521)
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Net Taxes Receivable TOTAL:
$4,048,620 $3,760,110 $3,877,021 $4,295,723 $2,684,286 $2,921,949 $2,664,812 $2,891,295 $2,489,911 $2,245,765
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A370Special Assessments Receivable$29,006 $21,952 $15,670 $10,688 $4,469 $461 $461 $0 $0 $0
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A380Accounts Receivable$461,295 $398,317 $584,315 $416,532 $827,586 $632,280 $870,243 $608,015 $688,408 $657,586
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A454Leases Receivable$0 $0 $0 $0 $0 $0 $0 $0 $798,441 $761,765
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Net Other Receivables TOTAL:
$490,301 $420,269 $599,985 $427,220 $832,055 $632,741 $870,704 $608,015 $1,486,849 $1,419,351
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A391Due From Other Funds$1,911,361 $0 $171,696 $1,786,151 $3,986,419 $4,443,286 $5,381,267 $5,884,349 $5,754,224 $9,441,874
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A410Due from State and Federal Government$0 $0 $0 $0 $0 $0 $0 $0 $3,281,137 $0
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A440Due from Other Governments$1,916,802 $3,365,878 $2,264,013 $2,141,709 $3,076,871 $4,957,477 $3,822,671 $2,400,584 $1,464,383 $3,530,778
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Due From TOTAL:
$3,828,163 $3,365,878 $2,435,709 $3,927,860 $7,063,290 $9,400,763 $9,203,938 $8,284,933 $10,499,744 $12,972,652
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A480Prepaid Expenses$872,388 $941,579 $1,083,730 $1,011,868 $1,016,106 $1,038,215 $1,214,766 $1,152,899 $1,210,936 $1,389,417
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A489Miscellaneous Current Assets$0 $0 $0 $0 $0 $0 $0 $1,409,347 $0 $0
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Other Assets TOTAL:
$872,388 $941,579 $1,083,730 $1,011,868 $1,016,106 $1,038,215 $1,214,766 $2,562,246 $1,210,936 $1,389,417
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Assets TOTAL:
$14,491,797 $15,055,474 $14,225,324 $15,070,772 $17,801,400 $20,413,891 $34,288,212 $45,582,351 $37,903,340 $32,079,797
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A600Accounts Payable$862,736 $845,583 $1,300,803 $749,690 $1,192,427 $762,796 $1,021,749 $488,217 $1,034,759 $1,369,085
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A601Accrued Liabilities$779,304 $788,492 $221,568 $216,791 $146,606 $174,194 $497,534 $801,230 $390,081 $790,366
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A651Accrued Interest Payable$14,901 $20,165 $41,534 $72,112 $24,781 $54,744 $18,922 $71,506 $175,751 $281,574
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A730Guaranty & Bid Deposits$0 $0 $0 $0 $0 $0 $0 $0 $0 $10,000
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Payables TOTAL:
$1,656,941 $1,654,240 $1,563,905 $1,038,593 $1,363,814 $991,734 $1,538,205 $1,360,953 $1,600,591 $2,451,025
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A723Income Executions$0 $0 $0 $0 $0 $0 ($26)($26)$0 $0
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Payroll Liabilities TOTAL:
$0 $0 $0 $0 $0 $0 ($26)($26)$0 $0
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A630Due To Other Funds$1,061,057 $1,697,888 $0 $0 $2,737,859 $2,927,364 $3,129,395 $455,725 $270,659 $2,649,519
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A631Due To Other Governments$47,228 $56,156 $31,274 $68,167 $28,611 $34,895 $33,400 $8,334 $38,634 $35,825
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A661Due To City School Districts$996,083 $896,138 $883,155 $1,016,568 $0 $0 $0 $0 $0 $7,578
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A718State Retirement$0 $0 $0 $0 $0 $7,181 $7,259 $6,312 $6,479 $122,679
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Due to TOTAL:
$2,104,368 $2,650,182 $914,429 $1,084,735 $2,766,470 $2,969,440 $3,170,054 $470,371 $315,772 $2,815,601
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A686Judgments and Claims Payable$0 $0 $0 $0 $66,585 $0 $0 $0 $0 $0
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A688Other Liabilities$0 $0 $0 $0 $0 $0 $12,067,212 $22,580,233 $13,067,181 $4,916,715
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A720Group Insurance$0 $0 $0 $0 $0 $21,459 $17,158 $20,869 $23,387 $42,342
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A724Association and Union Dues$0 $0 $0 $0 $0 ($15)$63 $65 $38 $38
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Other Liabilities TOTAL:
$0 $0 $0 $0 $66,585 $21,444 $12,084,433 $22,601,167 $13,090,606 $4,959,095
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Liabilities TOTAL:
$3,761,309 $4,304,422 $2,478,334 $2,123,328 $4,196,869 $3,982,618 $16,792,666 $24,432,465 $15,006,969 $10,225,721
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A691Deferred Inflow Of Resources$19,391 ($7,485)$96,617 $113,178 $83,767 $3,177,138 $39,274 $14,047 $785,615 $721,121
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A694Deferred Taxes$406,723 $69,686 $267,718 $213,047 $393,796 $639,114 $600,445 $537,046 $610,101 $675,395
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Deferred Inflows of Resources TOTAL:
$426,114 $62,201 $364,335 $326,225 $477,563 $3,816,252 $639,719 $551,093 $1,395,716 $1,396,516
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Deferred Inflows TOTAL:
$426,114 $62,201 $364,335 $326,225 $477,563 $3,816,252 $639,719 $551,093 $1,395,716 $1,396,516
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A806Not In Spendable Form$3,073,558 $3,321,216 $3,500,224 $3,863,381 $3,070,868 $3,145,448 $4,121,246 $4,753,475 $2,884,738 $2,785,921
Money that exists on paper but can't be spent. Prepaid expenses, property the city took back for unpaid taxes, things like that. You'll see it ranging from $2.8M to $4.8M across the five years. Irrelevant to your analysis.
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Nonspendable Fund Balance TOTAL:
$3,073,558 $3,321,216 $3,500,224 $3,863,381 $3,070,868 $3,145,448 $4,121,246 $4,753,475 $2,884,738 $2,785,921
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A814Workers Compensation Reserve$997,677 $1,035,391 $931,927 $531,927 $744,241 $694,395 $974,302 $1,152,405 $1,198,143 $1,306,329
Money that's legally ring-fenced for a specific purpose. Workers comp reserve, insurance reserve, capital reserve, debt reserve. The city cannot legally use these for general operations. Total ranges from $2.7M to $3.6M. Also not your savings account.
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A863Insurance Reserve$319,000 $319,000 $319,000 $319,000 $319,000 $319,000 $319,000 $319,000 $319,000 $319,000
Money that's legally ring-fenced for a specific purpose. Workers comp reserve, insurance reserve, capital reserve, debt reserve. The city cannot legally use these for general operations. Total ranges from $2.7M to $3.6M. Also not your savings account.
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A878Capital Reserve$1,233,090 $1,233,366 $1,233,739 $1,234,004 $1,234,141 $1,234,167 $1,234,167 $1,234,167 $1,234,167 $339,870
Money that's legally ring-fenced for a specific purpose. Workers comp reserve, insurance reserve, capital reserve, debt reserve. The city cannot legally use these for general operations. Total ranges from $2.7M to $3.6M. Also not your savings account.
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A884Reserve For Debt$1,867,993 $1,667,330 $850,543 $1,035,439 $1,048,626 $976,589 $813,130 $853,692 $777,457 $702,842
Money that's legally ring-fenced for a specific purpose. Workers comp reserve, insurance reserve, capital reserve, debt reserve. The city cannot legally use these for general operations. Total ranges from $2.7M to $3.6M. Also not your savings account.
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Restricted Fund Balance TOTAL:
$4,417,760 $4,255,087 $3,335,209 $3,120,370 $3,346,008 $3,224,151 $3,340,599 $3,559,264 $3,528,767 $2,668,041
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A914Assigned Appropriated Fund Balance $780,000 $780,001 $1,455,001 $1,676,529 $1,676,529 $832,005 $612,934 $1,362,479 $2,416,167 $3,260,252
This is money the council has formally budgeted to spend. It's the reserve draw you've been tracking. W
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A915Assigned Unappropriated Fund Balance $257,754 $268,708 $343,058 $390,347 $426,680 $323,785 $535,709 $728,087 $516,578 $799,796
Smaller amounts set aside informally for specific future purposes but not yet formally budgeted. Not material to your story.
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Assigned Fund Balance TOTAL:
$1,037,754 $1,048,709 $1,798,059 $2,066,876 $2,103,209 $1,155,790 $1,148,643 $2,090,566 $2,932,745 $4,060,048
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A917Unassigned Fund Balance$1,775,302 $2,063,841 $2,749,163 $3,570,592 $4,606,883 $5,089,632 $8,245,339 $10,195,488 $12,154,405 $10,943,550
Everything left over after all the above. No restrictions, no designations. This is what the city can deploy for anything.
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Unassigned Fund Balance TOTAL:
$1,775,302 $2,063,841 $2,749,163 $3,570,592 $4,606,883 $5,089,632 $8,245,339 $10,195,488 $12,154,405 $10,943,550
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Fund Balance TOTAL:
$10,304,374 $10,688,853 $11,382,655 $12,621,219 $13,126,968 $12,615,021 $16,855,827 $20,598,793 $21,500,655 $20,457,560
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Liabilities, Deferred Inflows and Fund Balances TOTAL:
$14,491,797 $15,055,476 $14,225,324 $15,070,772 $17,801,400 $20,413,891 $34,288,212 $45,582,351 $37,903,340 $32,079,797
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