City of Troy Financial Presentation

City of Troy, New York
Overview Of Presentation
This presentation will review the following three topics in the General
Fund:
A brief review of the 2015 Annual Update Document filed with the New York State
Comptrollers Office of all three operating funds
A macro level review of the revenues and expenditures as of March 31, 2016 in all
three operating funds
Areas of potential concern going forward in 2016 within the General Fund
This presentation is to be used as supplement to the written report

issued to City Council on April 15, 2016.
All totals for 2015 & 2016 are unaudited as of the date of this
presentation but have been reviewed thoroughly by the City
Comptrollers Office.
2

Fiscal Year 2015
General Fund
Overview Of 2015 General Fund Revenues & Expenditures

2015 Actual
2015 Adjusted
Budget
Difference
Revenues
65,982,216
66,796,006
(813,790)
Expenditures
65,287,704
66,796,006
(1,508,302)
694,512
694,512
Difference
67,000,000
66,000,000
66,500,000
64,000,000
66,000,000
65,500,000
Actual
Revenues
Budget
Expenditures
62,000,000
65,000,000
64,500,000
Revenues
Expenditures
60,000,000
2011 2015 General Fund Revenues

66,500,000
65,982,216
65,671,462
65,500,000
64,500,000
64,481,396
64,249,403
64,050,448
63,500,000
2011
2012
2013
2014
2015
General Fund Revenues 2014 - 2015

Revenue Source
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
Real Property Taxes
18,870,015
19,611,849
19,940,127
30.2%
Real Property Tax Items
1,831,490
2,046,000
2,116,301
3.2%
Non Property Tax Items
16,680,233
16,500,000
16,578,007
25.1%
Departmental Income
4,858,521
4,902,405
5,228,856
7.9%
Intergovernmental Charges
313,130
352,130
372,765
0.6%
Licenses And Permits
763,615
703,000
731,268
1.1%
Fines And Forfeitures
1,018,098
1,281,500
1,194,874
1.8%
32,659
705,500
35,067
0.1%
Miscellaneous
1,285,447
1,292,494
1,384,119
2.1%
Interfund Revenues
1,716,042
1,804,462
1,575,773
2.4%
State Aid
13,529,223
13,629,463
13,591,391
20.6%
929,313
1,096,270
1,021,860
1.5%
2,653,610
2,038,000
2,211,808
3.4%
832,933
0.0%
64,481,396
66,796,006
65,982,216
Sale Of Property
Federal Aid
Intrafund Transfers
Reserves Usage
Total
2011 2015 General Fund Expenditures

66,500,000
66,271,022
66,000,000
65,691,794
65,516,784
65,500,000
65,287,704
65,000,000
64,890,866
64,500,000
2011
2012
2013
2014
2015
General Fund Expenditures 2014 - 2015

Type
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
Wages
9,270,031
9,042,996
8,939,270
13.7%
Wages Public Safety
19,916,396
19,943,597
19,838,933
30.4%
Benefits
8,580,473
9,462,493
9,142,285
14.0%
Benefits Public Safety
11,221,357
10,612,543
10,446,890
16.0%
30,294
117,198
129,281
0.2%
Materials & Supplies
2,197,807
2,388,231
2,015,298
3.1%
Utilities
2,843,676
2,522,395
2,487,377
3.8%
Contractual Services
4,270,557
4,602,542
4,677,218
7.2%
550,589
0.0%
Judgment & Claims
63,070
269,000
290,618
0.4%
Debt Service Other
564,355
572,445
572,298
0.9%
Debt Service MAC
5,704,759
5,941,977
5,960,233
9.1%
Undistributed Funds
58,538
45,000
63,003
0.1%
Interfund Transfers
795,471
725,000
725,000
1.1%
65,516,784
66,796,006
65,287,704
Equipment
Contingency
Total
General Fund Balance As Of December 31, 2015

2014
2015
Difference
Beginning Balance
12,933,141
11,897,752
(1,035,389)
Add (Surplus) / Less (Deficit)
(1,035,389)
694,512
1,639,901
Ending Balance
11,897,752
12,592,264
694,512
The AUD calculates a surplus / deficit based on total actual revenues received during the
fiscal year and does not account for any budgeted use of reserves as revenues.
2015 General Fund Balance

Classification
Example
2014
Nonspendable Fund Balance
Prepaid Expenses
Restricted Fund Balance
Reserves
Committed Fund Balance
Restricted Monies Passed By City Council
Assigned Fund Balance
Encumbrances
Unassigned Fund Balance
Unrestricted Monies
Total Fund Balance
2015
30,490
1,341,884
10,636,895
11,269,611
153,625
72,593
1,076,473
(91,824)
11,897,753
12,592,264
14,500,000
14,163,641
13,773,568
13,500,000
12,933,150
12,592,264
12,500,000
11,897,753
11,500,000
2011
2012
2013
2014
2015 10

Fiscal Year 2015
Water Fund
11
Overview Of 2015 Water Fund Revenues & Expenditures

2015 Actual
2015 Adjusted
Budget
Difference
Revenues
13,421,427
12,872,636
548,791
Expenditures
11,767,265
12,872,636
(1,105,371)
Difference
1,654,162
1,654,162
13,500,000
14,000,000
12,500,000
11,000,000
11,500,000
Actual
Revenues
Budget
Expenditures
8,000,000
10,500,000
Revenues
Expenditures
5,000,000
12
2011 2015 Water Fund Revenues

13,500,000
13,421,427
13,250,000
13,000,000
12,928,460
12,737,059
12,750,000
12,500,000
12,250,000
12,233,280
12,056,619
12,000,000
2011
2012
2013
2014
2015
13
Water Fund Revenues 2014 - 2015

Revenue Source
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
Metered Sales City Of Troy
4,561,053
4,750,000
4,560,360
34.0%
Metered Sales Outside Communities
7,186,561
7,015,562
7,734,335
57.6%
Unmetered Sales
394,829
260,000
283,329
2.1%
Use Of Money & Property
212,441
210,000
245,584
1.8%
Permits
12,265
12,000
15,030
0.1%
Sale Of Property
89,182
51,000
47,767
0.4%
Miscellaneous
93,750
70,705
102,452
0.8%
Interfund Revenues
327,000
327,000
327,000
2.4%
State Aid
12,092
26,392
0.2%
Federal Aid
36,275
79,177
0.6%
Intrafund Transfers
3,011
0.0%
176,369
0.0%
12,928,460
12,872,636
13,421,427
Reserves Usage
Total
14
2011 2015 Water Fund Expenditures

17,000,000
16,898,502
15,500,000
14,240,267
14,000,000
13,165,434
12,500,000
11,928,899
11,767,265
11,000,000
2011
2012
2013
2014
2015
15
Water Fund Expenditures 2014 - 2015

Type
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
Wages
2,969,345
3,242,523
3,017,663
25.7%
Benefits
1,709,623
1,646,764
1,580,585
13.4%
10,623
131,983
40,462
0.3%
1,933,913
2,090,807
1,731,092
14.7%
416,744
458,500
323,896
2.8%
1,579,700
1,819,492
1,610,885
13.7%
934,209
934,209
934,209
7.9%
2,472,000
1,972,000
1,972,000
16.8%
574,110
576,358
556,473
4.7%
Capital Fund Transfer
1,640,000
0.0%
Total
14,240,267
12,872,636
11,767,265
Equipment
Utilities
Services Due Other Funds
Intrafund Transfers
Debt Service
16
Historical Review Of Transfers Between Water & General Funds

Year
2010 Services
2010 Profits
2011 Services
2011 Profits
2012 Services
2012 Profits
2013 Services
2013 Profits
2014 Services
2014 Profits
2015 Services
2015 Profits
Amount Passed In
Original Budget
Actual Annual
Total Of Transfer
Difference
759,209
759,209
1,472,000
1,472,000
759,209
759,209
1,972,000
1,972,000
759,209
759,209
1,972,000
1,972,000
759,209
759,209
1,972,000
1,972,000
934,209
934,209
2,472,000
2,472,000
934,209
934,209
1,972,000
1,972,000
0
17
Water Fund Balance As Of December 31, 2015

2014
2015
Beginning Balance
4,347,204
3,035,397
Add: Revenues
12,928,460
13,421,427
Less: Operating Expenditures
(10,128,267)
(9,795,265)
Operating Surplus (Deficit)
2,800,193
3,626,162
Less: Interfund Transfers To General
(2,472,000)
(1,972,000)
Less: Transfers To Capital Fund
(1,640,000)
Ending Balance
3,035,397
4,689,559
The AUD calculates a surplus / deficit based on total actual revenues received during the fiscal year and does not
18
account for any budgeted use of reserves as revenues.

Fiscal Year 2015
Sewer Fund
19
Overview Of 2015 Sewer Fund Revenues & Expenditures

2015 Actual
2015 Adjusted
Budget
Difference
Revenues
3,911,787
4,547,176
(635,389)
Expenditures
4,005,894
4,547,176
(541,282)
(94,107)
(94,107)
Difference
4,600,000
4,100,000
4,000,000
4,200,000
3,900,000
Actual
3,800,000
3,800,000
Budget
Revenues
Expenditures
3,700,000
3,400,000
3,600,000
3,000,000
Revenues
Expenditures
3,500,000
20
2011 2015 Sewer Fund Revenues
4,000,000
3,911,787
3,567,496
3,500,000
3,000,000
2,904,752
2,500,000
2,308,668
2,000,000
2,191,260
2011
2012
2013
2014
2015
21
Sewer Fund Revenues 2014 - 2015

Revenue Source
Sewer Rents City Of Troy
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
2,929,672
4,037,500
3,607,110
92.2%
Sewer Rents Rensselaer County
141,054
141,053
143,875
3.7%
Sewer Charges
121,333
103,100
135,422
3.5%
152
1,000
253
0.0%
Miscellaneous
23,137
27,221
25,127
0.6%
State Aid
88,037
0.0%
Federal Aid
264,111
0.0%
237,302
0.0%
3,567,496
4,547,176
3,911,787
Use Of Money & Property
Reserves Usage
Total
22
2011 2015 Sewer Fund Expenditures

4,250,000
4,005,894
3,750,000
3,250,000
2,870,135
2,831,468
2,750,000
2,615,635
2,518,437
2,250,000
2011
2012
2013
2014
2015
23
Sewer Fund Expenditures 2014 - 2015

Type
2014
Actual
2015 Adjusted
Budget
2015
Actual
% Of 2015
Total
Wages
873,478
921,029
880,448
22.0%
Benefits
526,056
552,504
525,191
13.1%
Equipment
23,843
23,000
21,490
0.4%
203,591
259,032
196,323
4.9%
9,859
15,859
7,825
0.2%
Combined Sewer Overflow
471,100
1,121,270
868,886
21.7%
169,984
195,793
52,074
1.3%
Intrafund Transfer - General
327,000
327,000
327,000
8.2%
Intrafund Transfer Water
152,209
152,332
152,209
3.8%
Contingency
18,652
0.0%
Debt Service
74,348
60,705
74,448
1.9%
900,000
900,000
22.5%
2,831,468
4,547,176
4,005,894
Utilities
Debt Service Fund Transfer

Total
24
Sewer Fund Balance As Of December 31, 2015

2014
2015
Difference
Beginning Balance
126,236
862,264
736,028
Add (Surplus) / Less (Deficit)
736,028
(94,107)
(830,135)
Ending Balance
862,264
768,157
(94,107)
The AUD calculates a surplus / deficit based on total actual revenues received during the
fiscal year and does not account for any budgeted use of reserves as revenues.
25

Fiscal Year 2016 First Quarter
Quarterly Financial Report
General Fund
As Of March 31, 2016
26
Overview Of General Fund Revenues
2016 First Quarter Total

$14,381,045
$14,381,045

$13,375,680
2016 Budget Total

$68,120,975
2016 2015 Dollar Change

$1,005,365
Difference Between Budget And Actual

($53,739,930)
2016 2015 Percent Change

7.52%
Percent Of Budget Received

21.11%
15,000,000
14,381,045
14,250,000
13,500,000
12,750,000
13,375,680
13,055,468
12,383,914
12,467,154
12,000,000
2012
2013
2014
2015
2016 27
Real Property Taxes

$10,811,462
$10,811,462

$10,084,015
2016 Budget Total

$20,852,598

$727,447

($9,771,136)

7.21%

52.53%
52.75%
52.53%
52.00%
51.75%
51.42%
51.25%
51.10%
51.02%
50.50%
2012
2013
2014
2015
2016 28
Departmental Income

$1,349,753
$1,349,753

$1,022,657
2016 Budget Total

$5,226,982

$327,096

($3,877,229)

31.98%

25.82%
1,400,000
1,349,753
1,330,953
1,300,000
1,200,000
1,158,088
1,100,000
1,022,657
1,034,345
1,000,000
2012
2013
2014
2015
2016 29
What Makes Up Departmental Income?

The following revenue sources make up Departmental Income
General Government Support
$34,590
10.58%
$317,880
67.35%
$213,521
12.03%
$214,387
31.07%
$139,791
9.89%
$429,584
78.11%
Treasurer's Fees
Public Safety
Vacant Building Fees
Health
Ambulance Billing
Transportation
Parking Garages & Lots
Recreation
Golf Fees
Home & Community Services

Recycling Charges
30
Licenses & Permits

$283,298
$283,298

$75,792
2016 Budget Total

$616,000

$207,506

($332,702)

273.78%

45.99%
300,000
283,298
254,369
250,000
200,000
150,000
100,000
129,845
76,936
75,792
50,000
2012
2013
2014
2015
2016 31
Fines & Forfeitures

$273,182
$273,182

$170,166
2016 Budget Total

$1,228,500

$103,016

($955,018)

60.54%

22.24%
300,000
288,598
273,182
250,000
214,939
200,000
150,000
174,392
170,166
2014
2015
100,000
2012
2013
2016 32
Overview Of General Fund Expenditures
$18,321,899
$18,321,899
2016 Budget Total
$16,968,739
$68,120,975
Budget Dollars Remaining
$1,353,160
$49,799,076
Percent Of Budget Expended
7.97%
26.90%
18,500,000
18,321,899
18,000,000
17,794,367
17,500,000
17,329,687
17,000,000
16,974,832
16,968,739
16,500,000
2012
2013
2014
2015
2016 33
Code 1 Permanent Salaries

$5,340,798
$5,340,798

$5,406,435
2016 Budget Total

$23,391,029

($65,637)

$18,050,231

(1.21%)

22.83%
5,800,000
5,769,089
5,600,000
5,545,246
5,542,800
5,400,000
5,406,435
5,340,798
5,200,000
2012
2013
2014
2015
2016 34
Code 1 Overtime

$63,737
$63,737

$252,211
2016 Budget Total

$383,500

($188,474)

$319,763

(74.73%)

16.62%
275,000
252,211
211,096
200,000
125,000
86,842
87,316
63,737
50,000
2012
2013
2014
2015
2016 35
Code 1 Police Overtime

$208,673
$208,673

$127,742
2016 Budget Total

$918,635

$80,931

$709,962

63.36%

22.72%
220,000
208,673
180,000
175,037
157,848
140,000
127,742
105,722
100,000
2012
2013
2014
2015
2016 36
Code 1 Fire Overtime
$314,368
$314,368
2016 Budget Total
$145,399
$1,045,000
$168,969
$730,632
116.21%
30.08%
325,000
225,000
125,000
25,000
2012
2013
2014
2015
2016
Minimum Manning
55,295
89,859
59,597
75,749
96,766
Regular Overtime
152,811
208,106
229,831
319,690
93,772
153,369
69,650
145,399
217,602
314,36837
Total
Code 3 Materials & Supplies

$761,387
$761,387

$1,105,495
2016 Budget Total

$2,301,141

($344,108)

$1,539,754

(31.13%)

33.09%
1,125,000
1,105,495
1,050,000
1,002,777
996,270
975,000
900,000
825,000
774,316
761,387
750,000
2012
2013
2014
2015
2016 38
Code 4 Contractual Services

$2,087,911
$2,087,911

$1,773,263
2016 Budget Total

$7,782,155

$314,648

$5,694,244

17.74%

26.83%
2,300,000
2,266,752
2,100,000
2,087,911
2,060,028
1,998,844
1,900,000
1,773,263
1,700,000
2012
2013
2014
2015
2016 39
Codes 6/7 Debt Service

$4,350,948
$4,350,948

$4,261,333
2016 Budget Total

$6,742,802

$89,615

$2,391,854

2.10%

64.53%
4,400,000
4,261,333
4,350,948
4,200,000
4,064,183
4,000,000
3,909,138
3,800,000
3,753,612
3,600,000
2012
2013
2014
2015
2016 40
How Have Pension Costs Been Budgeted

Until the 2015 budget pension costs were budgeted based on the New York
State fiscal year of April 1 thru March 31 of the subsequent year
In 2015 the City budgeted for a time period of April 1, 2015 thru December 31,
2015 to allow for a one time budgetary savings which was reviewed and
approved by the New York State Comptrollers Office, the Citys independent
auditing firm and the then Troy City Council
In 2016 the City budgeted for pension costs covering a time period of January 1,
2016 thru December 31, 2016
2013 Budget = 04/01/2013 03/31/2014

2014 Budget = 04/01/2014 03/31/2015
2015 Budget = 04/01/2015 12/31/2015
2016 Budget = 01/01/2016 12/31/2016
41
Components Of The City Of Troys Retirement Bill

Current year expense
Expense for employees from January 1, 2016 thru December 31, 2016
Current year amortization

Amount of current year expense being amortized over future years for
payment
Prior year payback

Payback of prior year of amortized costs
Net payment
Current year expense Current year amortization + Prior year payback
42
Code 8 Pension
The total Pension cost in the first quarter of 2016 was $1,235,894
First year of pension expenditures being recorded during the first quarter
of the fiscal year
Due to the budgeting practice change made during 2015
City records the actual pension expenditures at the time the bill is
received
Amounts recorded in 2016 represent the payment made in December
2015 for the time period of January 1, 2016 thru March 31, 2016
By prepaying the first quarter pension expenditures it allowed for the City
to receive a discount
43
Code 8 Health Insurance

$2,906,399
$2,906,399

$2,730,485
2016 Budget Total

$11,789,458

$175,914

$8,883,059

6.44%

24.65%
3,000,000
2,900,424
2,906,399
2,850,000
2,730,485
2,700,000
2,567,432
2,550,000
2,452,726
2,400,000
2012
2013
2014
2015
2016 44
Code 8 Dental Insurance

$147,235
$147,235

$159,365
2016 Budget Total

$604,550

($12,130)

$457,315

(7.61%)

24.35%
165,000
163,671
160,424
160,000
159,365
155,000
150,000
147,235
146,531
145,000
2012
2013
2014
2015
2016 45
Areas To Focus On Going Forward In Fiscal Year
Sale Of Property
One Monument Square $650,000
Scolite
$500,000
Public Safety Overtime

Historical trends show it rising as the year progresses
Sales Tax
Ambulance Billing
Current year amounts trending shows will reach budgeted revenue of $1,700,000
Parking Tickets
Amnesty Program
Increased Collections
Franchise settlement
Expiration of Time Warner contract with the City Of Troy
46

Water Fund
47
Overview Of Water Fund Revenues

$1,758,309
$1,758,309

$2,229,619
2016 Budget Total

$12,904,325

($471,310)

($11,146,016)

(21.14%)

13.63%
2,750,000
2,722,191
2,550,000
2,350,000
2,229,619
2,150,000
2,107,546
1,950,000
1,786,774
1,750,000
2012
2013
2014
1,758,309
2015
2016 48
City Water Sales

$939,936
$939,936

$1,164,368
2016 Budget Total

$4,770,000

($224,432)

($3,830,064)

(19.27%)

19.71%
1,200,000
1,173,587
1,164,368
1,100,000
1,000,000
939,936
900,000
914,591
843,685
800,000
2012
2013
2014
2015
2016 49
Outside Community Water Sales

$506,494
$506.494

$606,730
2016 Budget Total

$7,122,737

($100,236)

($6,616,243)

(16.52%)

7.11%
620,000
606,730
570,000
520,000
506,494
489,836
470,000
469,226
433,342
420,000
2012
2013
2014
2015
2016 50
Overview Of Water Fund Expenditures

$2,869,236
$2,869,236

$3,060,312
2016 Budget Total

$12,904,325

($191,076)

$10,035,089

(6.24%)

22.23%
3,500,000
3,470,329
3,293,061
3,300,000
3,100,000
3,060,312
2,991,299
2,900,000
2,869,236
2,700,000
2012
2013
2014
2015
2016 51
Code 1 Overtime

$64,446
$64,446

$49,117
2016 Budget Total

$185,500

$15,329

$121,054

31.21%

34.74%
70,000
66,205
65,000
64,446
60,000
55,000
49,117
50,000
47,703
45,000
40,000
40,104
35,000
2012
2013
2014
2015
2016 52

$861,443
$861,443

$1,147,593
2016 Budget Total

$1,972,426

($286,150)

$1,110,983

(24.93%)

43.67%
1,200,000
1,147,593
1,093,740
1,100,000
1,000,000
970,220
900,000
887,698
861,443
800,000
2012
2013
2014
2015
2016 53

$845,548
$845,548

$829,378
2016 Budget Total

$5,378,158

$16,170

$4,532,610

1.95%

15.72%
940,000
934,741
910,000
902,186
880,000
850,000
845,548
832,767
829,378
820,000
2012
2013
2014
2015
2016 54

Sewer Fund
55
Overview Of Sewer Fund Revenues

$972,117
$972,117

$1,301,842
2016 Budget Total

$4,472,852

($329,725)

($3,500,735)

(25.33%)

21.73%
1,400,000
1,301,842
1,200,000
1,000,000
972,117
800,000
600,000
623,831
533,568
457,644
400,000
2012
2013
2014
2015
2016 56
Sewer Rents

$786,344
$786,344

$957,387
2016 Budget Total

$4,201,252

($171,043)

($3,414,098)

(17.87%)

18.72%
1,000,000
957,387
850,000
786,344
700,000
584,628
550,000
507,602
431,805
400,000
2012
2013
2014
2015
2016 57
Overview Of Sewer Fund Expenditures

$869,326
$869,326

$858,086
2016 Budget Total

$4,472,852

$11,240

$3,603,526

1.31%

19.44%
1,400,000
1,311,947
1,250,000
1,196,378
1,100,000
950,000
948,985
858,086
800,000
2012
2013
2014
2015
869,326
2016 58
Code 1 Overtime

$21,115
$21,115

$9,522
2016 Budget Total

$85,000

$11,593

$63,885

121.76%

24.84%
50,000
43,614
40,000
30,000
21,115
20,000
10,000
10,277
10,416
9,522
2014
2015
2012
2013
2016 59

$82,404
$82,404

$73,604
2016 Budget Total

$260,194

$8,800

$177,790

11.96%

31.67%
140,000
136,376
121,983
120,000
100,000
82,404
90,863
80,000
73,604
60,000
2012
2013
2014
2015
2016 60

$482,499
$482,499

$504,092

$650,231

(4.28%)
900,000
2016 Budget Total

$1,132,730
($21,593)

42.60%
886,025
858,434
800,000
700,000
600,000
525,637
500,000
504,092
482,499
400,000
2012
2013
2014
2015
2016 61
62

City of Troy Financial Presentation

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City of Troy Financial Presentation

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City of Troy, New York

This presentation is to be used as supplement to the written report

City of Troy, New York

Overview Of 2015 General Fund Revenues & Expenditures

2011 2015 General Fund Revenues

General Fund Revenues 2014 - 2015

Real Property Taxes

Real Property Tax Items

Non Property Tax Items

Licenses And Permits

Fines And Forfeitures

2011 2015 General Fund Expenditures

General Fund Expenditures 2014 - 2015

Wages Public Safety

Benefits Public Safety

Materials & Supplies

Judgment & Claims

Debt Service Other

Debt Service MAC

General Fund Balance As Of December 31, 2015

Add (Surplus) / Less (Deficit)

2015 General Fund Balance

Nonspendable Fund Balance

Restricted Fund Balance

Committed Fund Balance

Restricted Monies Passed By City Council

Assigned Fund Balance

Unassigned Fund Balance

Total Fund Balance

City of Troy, New York

Overview Of 2015 Water Fund Revenues & Expenditures

2011 2015 Water Fund Revenues

Water Fund Revenues 2014 - 2015

Metered Sales City Of Troy

Metered Sales Outside Communities

Use Of Money & Property

2011 2015 Water Fund Expenditures

Water Fund Expenditures 2014 - 2015

Capital Fund Transfer

Historical Review Of Transfers Between Water & General Funds

Water Fund Balance As Of December 31, 2015

Less: Operating Expenditures

Operating Surplus (Deficit)

Less: Interfund Transfers To General

Less: Transfers To Capital Fund

City of Troy, New York

Overview Of 2015 Sewer Fund Revenues & Expenditures

2011 2015 Sewer Fund Revenues

Sewer Fund Revenues 2014 - 2015

Sewer Rents City Of Troy

Sewer Rents Rensselaer County

Use Of Money & Property

2011 2015 Sewer Fund Expenditures

Sewer Fund Expenditures 2014 - 2015

Materials & Supplies

Combined Sewer Overflow

Intrafund Transfer - General

Intrafund Transfer Water

Debt Service Fund Transfer

Sewer Fund Balance As Of December 31, 2015

Add (Surplus) / Less (Deficit)

City of Troy, New York

Overview Of General Fund Revenues