DOCSLIB.ORG

Dedham CAFR FY2014

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Dedham CAFR FY2014 TOWN OF DEDHAM MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2014 On the Cover: The Endicott Estate The Endicott Estate was built in 1904 by Henry Bradford Endicott, founder of the Endicott- Johnson Shoe Corporation, after fire destroyed the original home on the site. The Estate remained in the Endicott family until 1967. After the death of Henry's adopted daughter Katherine, it was willed to the Town of Dedham to be used for "educational, civic and recreational purposes." The graceful three-story, 25 room Colonial Revival mansion with Georgian overtones is situated on 15 acres of rolling lawns surrounded by stately elm, spruce and weeping willow trees. The Estate has the distinction of being listed on the National Register of Historic Places. TOWN OF DEDHAM, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2014 Prepared by: The Finance Department of the Town of Dedham, Massachusetts TOWN OF DEDHAM, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS Introductory Section ...................................................................................................................................................... 1 Letter of Transmittal ......................................................................................................................................................... 3 Certificate of Achievement for Excellence in Financial Reporting ................................................................................... 9 Organizational Chart ...................................................................................................................................................... 10 Principal Town Officials ................................................................................................................................................. 11 Financial Section ......................................................................................................................................................... 13 Independent Auditor’s Report ........................................................................................................................................ 15 Management’s Discussion and Analysis ....................................................................................................................... 19 Basic Financial Statements ........................................................................................................................................... 28 Statement of Net Position ....................................................................................................................................... 29 Statement of Activities ............................................................................................................................................ 30 Governmental Funds – Balance Sheet .................................................................................................................. 32 Reconciliation of the Governmental Funds Balance Sheet Total Fund Balances to the Statement of Net Position ............................................................................................................................................................. 33 Governmental Funds – Statement of Revenues, Expenditures and Changes in Fund Balances ......................... 34 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities ................................................................................................................. 35 Proprietary Funds – Statement of Net Position ...................................................................................................... 36 Proprietary Funds – Statement of Revenues, Expenses and Changes in Net Position ........................................ 37 Proprietary Funds – Statement of Cash Flows ...................................................................................................... 38 Fiduciary Funds – Statement of Fiduciary Net Position ......................................................................................... 39 Fiduciary Funds – Statement of Changes in Fiduciary Net Position ...................................................................... 40 Notes to Basic Financial Statements ..................................................................................................................... 41 Required Supplementary Information ............................................................................................................................ 67 General Fund Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual ......... 69 Retirement System Plan Schedule of Funding Progress and Employer Contributions ......................................... 75 Other Postemployment Benefit Plan Schedule of Funding Progress and Employer Contributions ....................... 77 Other Postemployment Benefit Plan Actuarial Methods and Assumptions ........................................................... 78 Notes to Required Supplementary Information ...................................................................................................... 79 Combining and Individual Fund Statements .................................................................................................................. 82 Nonmajor Funds ..................................................................................................................................................... 83 Nonmajor Governmental Funds – Combining Balance Sheet............................................................................ 86 Nonmajor Governmental Funds – Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ....................................................................................................................................................... 90 Fiduciary Funds ...................................................................................................................................................... 93 Agency Fund – Statement of Changes in Assets and Liabilities ........................................................................ 94 Statistical Section ........................................................................................................................................................ 95 Net Position by Component .................................................................................................................................... 96 Changes in Net Position ......................................................................................................................................... 97 Fund Balances, Governmental Funds .................................................................................................................... 99 Changes in Fund Balances, Governmental Funds .............................................................................................. 100 Assessed Value and Actual Value of Taxable Property by Classification and Tax Rates ................................... 101 Principal Taxpayers .............................................................................................................................................. 102 Property Tax Levies and Collections .................................................................................................................... 103 Ratio of Outstanding Debt and General Bonded Debt ......................................................................................... 104 Direct and Overlapping Governmental Activities Debt ......................................................................................... 105 Computation of Legal Debt Margin ...................................................................................................................... 106 Demographic and Economic Statistics ................................................................................................................. 107 Principal Employers .............................................................................................................................................. 108 Full-time Equivalent Town Employees by Function ............................................................................................. 109 Operating Indicators by Function/Program .......................................................................................................... 110 Capital Assets Statistics by Function/Program .................................................................................................... 111 Introductory Section The Ames Schoolhouse The Ames Schoolhouse is a historic school building at 450 Washington Street in Dedham, Massachusetts. The 2-1/2 story brick Colonial Revival structure was built in 1897. It was named in honor of American Revolution-era politician Fisher Ames. During 2014, Town Meeting approved a plan to purchase the historic Ames Schoolhouse as part of the development of a new municipal campus. Once the plan is complete, Town Hall and the senior center will occupy the Ames building and the current Town Hall, located just blocks away, will be renovated for use as a police station. The total project is expected to cost roughly $28 million. The purchase of the Ames building was completed in July,
Load more

Recommended publications
  • Early Starrs in Kent &New England
    **************************** Early Starrs in Kent &New England **************************** by HOSEA STARR BALLOU * Honorary Governor of THE SOCIETY OF COLONIAL WARS IN THE COMMONWEALTH OF MASSACHUSETTS President Emeritus of THE STARR FAMILY ASSOCIATION Member of THE BUNKER HILL MONUMENT ASSOCIATION THE UNIVERSALIST HISTORICAL SOCIETY THE NEW ENGLAND HISTORIC GENEALOGICAL SOCIETY **************************** BOSTON STARR FAMILY ASSOCIATION 1944 Arranged and Edited by WILLIAM CARROLL HILL Editor and Historian The New England Historic Genealogical Society 9 Ashburton Place, Boston, Mass. THE RUMFORD PRESS CONCORD, NEW HAMPSHIRE PRINTED IN THE U. S. A. PREFACE "Early Starrs in Kent and New England" is the compilation of a series of articles on the forbears of the Starr family in this country and England prepared for and published in The New England His­ torical and Genealogical Register between the years 1935 and 1944. They were prepared by Hosea Starr Ballou of Brookline, Mass., who had spent many years in this country and abroad in genealogical research. Having previously published the "Life of Hosea Ballou II," "Wm. Blaxton, The First Bostonian" and "The Harvard Yard Before Dunster", Mr. Ballou spent much of the last decade of his life in a study and analysis of the data on the Starr Family. Not having in mind a formal history of the family, Mr. Ballou contributed frequently to The Register of such material as he had at hand at the time, with the result that the articles, while containing a wonderful amount of new and most valuable information, pre­ sented no chronological sequence, being classified in general as "Dr. Thomas Starr in the Pequot War", although the text embraced far more than this narrative.
    [Show full text]
  • Comprehensive Annual Financial Report
    TOWN OF DEDHAM MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2015 On the Cover: The Endicott Estate The Endicott Estate was built in 1904 by Henry Bradford Endicott, founder of the Endicott- Johnson Shoe Corporation, after fire destroyed the original home on the site. The Estate remained in the Endicott family until 1967. After the death of Henry's adopted daughter Katherine, it was willed to the Town of Dedham to be used for "educational, civic and recreational purposes." The graceful three-story, 25 room Colonial Revival mansion with Georgian overtones is situated on 15 acres of rolling lawns surrounded by stately elm, spruce and weeping willow trees. The Estate has the distinction of being listed on the National Register of Historic Places. TOWN OF DEDHAM, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Year Ended June 30, 2015 Prepared by: The Finance Department of the Town of Dedham, Massachusetts TOWN OF DEDHAM, MASSACHUSETTS COMPREHENSIVE ANNUAL FINANCIAL REPORT JUNE 30, 2015 TABLE OF CONTENTS Introductory Section ...................................................................................................................................................... 1 Letter of Transmittal.................................................................................................................................................... 3 Certificate of Achievement for Excellence in Financial Reporting .............................................................................. 9 Organizational
    [Show full text]
  • Table of Contents List of Figures
    Table of Contents List of Figures ........................................................................................................................ 6 Section 1: Plan Summary ....................................................................................................... 1 Section 2: Introduction ......................................................................................................... 2 2A. Statement of Purpose ..............................................................................................................2 2B. Planning Process and Public Participation ................................................................................3 2C. Enhanced Outreach and Public Participation ............................................................................5 Section 3: Community Setting ................................................................................................ 6 3A. Regional Context .....................................................................................................................6 3A.1 Regional Governance ................................................................................................................................ 6 3A.2 Surrounding Communities ........................................................................................................................ 8 3A.3 Natural Setting .......................................................................................................................................... 8 3A.4 Transportation
    [Show full text]
  • TOWN of DEDHAM Norfolk County Massachusetts
    A B C D E F UV128 DOWNTOWN DEDHAM ¨¦§95 0 250 500 Feet Street Map Allin Congregational Church e î c a l P r e e v c Norfolk i la County R P r E R D d Riverside i Courthouse v l e W B G T e l a r O r p r o s i y a m i a o a d R n d e Dedham o r Cuttller Park d M i D v l d a u f r Dedham e District i n S e w r t s l t Post Office d n Court i S d S S t e Victory t t Baptist D 1 Church 1 r î Norfolk County t d t r R Superior Court e u e R Rd e o Ri d t r v i e o erda os Mariie Louiise t s le R s m C d l Sa e l i Kehoe S m Kehoe s a H N l E r t Pa d R Park o r g y S rke y R i r S le C v r a n R tap al P B f i C k les V h e a o R i a l e u d c d O n r te k r s s K n o e l n a e id C S P Dedham i R k s o t n H b e r g ur e t a S e T i D t e h l n Police n r l t m k r a a i e R h R d m V e e Riverdale Juniper T d Station Ne er d R L R Elementary d y d n Dedham c A h School Public l A c v o î M t Library d e Need t Calvary t u h L R l am St S b n Baptist k e n r e Churrch e F a r Av B g y ixon d b r D r i r y L e e r a a e v e t l n B e n N T A d e C e M A e tr k Saint w n e as r T b a l sac b e S l TOWN OF DEDHAM a h u r h i Susanna e g se o c n r d tt r ry E s r u Parish n i A L h L M n C S L a Rashi School G n rlbo v î ro S e q r t e u a a t C Riv o erv r D Mead iew e o m St o Norfolk County w m Dedham r y R Rd o a on Temple Sda o n W ridg W d Eat Fa C b e ir t e ot w w fiel Church s ta e d S h t g e t t e N NewBridge on e r S y t a re R C t e l î D t S d i t the Charles t h B L r S ea l wo e s Grey C co o o A n o l n S S d a a o t Pine t ch C y 95 o n d v L n S o n H e e u e Ridge Pet p R r Massachusetts ¨¦§ s t e Church of k P A r l i a th A o St.
    [Show full text]
  • 2013 Dedham Town Report
    2013 DEDHAM TOWN REPORT WHERE TO CALL: EMERGENCY: POLICE Emergency Calls 911 Other Calls: 751-9300 FIRE Emergency Calls 911 Other Calls: 751-9400 FOR INFORMATION ON: Administration Town Administrator 751-9100 Assessments Assessors 751-9130 Bills & Accounts Finance Department 751-9150 Birth Certificates Town Clerk 751-9200 Building Permits Building Commissioner 751-9180 Cemetery Superintendent of Cemeteries 326-1177 Civil Defense Director 751-9300 Code Enforcement Enforcement/Compliance 751-9186 Counseling, etc. Youth Commission 751-9190 Council on Aging Elder Services 326-1650 Death Certificates Town Clerk 751-9200 Dog Licenses Town Clerk 751-9200 Dogs, Lost, Found, Complaints Canine Controller 751-9106 Elder Services Council on Aging 326-1650 Elections Town Clerk 751-9200 Entertainment Licenses Selectmen 751-9100 Environment Conservation Commission 751-9210 Finance Committee Finance 751-9140 Finance Director Finance 751-9150 Fire Permits Fire Department 751-9400 Fuel Oil Shortage Fire Department 751-9400 Gas Permits Gas Inspector 751-9183 Health Board of Health 751-9220 Housing Inspections Housing Inspector 751-9220 Information Services Technology 751-9145 Library Main Library 751-9280 Endicott Branch 326-5339 Lights (street lights out) Police Department 751-9300 Marriage Licenses Town Clerk 751-9200 Planning Board Planning Director 751-9240 Plumbing Permits Plumbing Inspector 751-9183 Recreation Recreation Department 751-9250 Retirement Retirement Board 326-7693 Schools Superintendent of Schools 310-1000 No School 326-9818 Sewers, Streets
    [Show full text]
  • Town of Dedham Annual Report 2009/2010
    Town of Dedham Annual Report 2009/2010 WHERE TO CALL: EMERGENCY: POLICE Emergency Calls 911 Other Calls: 751-9300 FIRE Emergency Calls 911 Other Calls: 751-9400 FOR INFORMATION ON: Administration Town Administrator 751-9100 Assessments Assessors 751-9130 Bills & Accounts Finance Department 751-9150 Birth Certificates Town Clerk 751-9200 Building Permits Building Commissioner 751-9180 Cemetery Superintendent of Cemeteries 326-1177 Civil Defense Director 751-9300 Code Enforcement Enforcement/Compliance 751-9186 Counseling, etc. Youth Commission 326-3120 Council on Aging Elder Services 326-1650 Death Certificates Town Clerk 751-9200 Dog Licenses Town Clerk 751-9200 Dogs, Lost, Found, Complaints Canine Controller 751-9106 Elder Services Council on Aging 326-1650 Elections Town Clerk 751-9200 Entertainment Licenses Selectmen 751-9100 Environment Conservation Commission 751-9210 Finance Committee Finance 751-9140 Finance Director Finance 751-9150 Fire Permits Fire Department 751-9400 Fuel Oil Shortage Fire Department 751-9400 Gas Permits Gas Inspector 751-9183 Health Board of Health 751-9220 Housing Inspections Housing Inspector 751-9220 Information Services Technology 751-9145 Library Main Library 751-9280 Endicott Branch 326-5339 Lights (street lights out) Police Department 751-9300 Marriage Licenses Town Clerk 751-9200 Planning Board Planning Director 751-9240 Plumbing Permits Plumbing Inspector 751-9183 Recreation Recreation Department 751-9250 Retirement Retirement Board 326-7693 Schools Superintendent of Schools 326-5622 No School 326-9818
    [Show full text]
  • Appendix EE.09 – Cultural Resources
    Appendix EE.09 – Cultural Resources Tier 1 Final EIS Volume 1 NEC FUTURE Appendix EE.09 - Cultural Resources: Data Geography Affected Environment Environmental Consequences Context Area NHL NRHP NRE NHL NRHP NRE NHL NRHP NRE NHL NRHP NRE NHL NRHP NRE NHL NRHP NRE State County Existing NEC including Existing NEC including Existing NEC including Preferred Alternative Preferred Alternative Preferred Alternative Hartford/Springfield Line Hartford/Springfield Line Hartford/Springfield Line DC District of Columbia 10 21 0 10 21 0 0 3 0 0 4 0 49 249 0 54 248 0 MD Prince George's County 0 7 0 0 7 0 0 0 0 0 2 0 1 23 0 1 23 0 MD Anne Arundel County 0 3 0 0 3 0 0 0 0 0 1 0 0 8 0 0 8 0 MD Howard County 0 1 0 0 1 0 0 0 0 0 0 0 1 3 0 1 3 0 MD Baltimore County 0 0 0 0 0 0 0 0 0 0 0 0 0 9 0 0 10 0 MD Baltimore City 3 44 0 3 46 0 0 1 0 0 5 0 25 212 0 26 213 0 MD Harford County 0 5 0 0 7 0 0 0 0 0 2 0 1 12 0 1 15 0 MD Cecil County 0 6 2 0 8 2 0 0 2 0 1 2 0 11 2 0 11 2 DE New Castle County 3 64 2 3 67 2 0 2 1 0 5 2 3 187 1 4 186 2 PA Delaware County 0 4 0 1 5 0 0 0 0 0 0 0 1 18 0 1 18 0 PA Philadelphia County 9 85 1 10 87 1 0 2 1 3 4 1 57 368 1 57 370 1 PA Bucks County 3 8 1 3 8 1 0 1 1 1 1 1 3 15 1 3 15 1 NJ Burlington County 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 17 0 NJ Mercer County 1 9 1 1 10 1 0 0 2 0 0 2 5 40 1 6 40 1 NJ Middlesex County 1 20 2 1 20 2 0 0 1 0 1 1 1 42 2 1 42 2 NJ Somerset County 0 0 0 0 0 0 0 0 0 0 0 0 0 4 0 0 4 0 NJ Union County 1 9 1 1 10 1 0 1 1 0 2 1 2 17 1 2 17 1 NJ Essex County 1 24 1 1 26 1 0 1 1 0 1 1 1 65 1 1 65 1 NJ Hudson County
    [Show full text]
  • September 2012
    NEWS-LETTER DEDHAM HISTORICAL SOCIETY PO BOX 215 612 HIGH STREET DEDHAM MA 02027-0215 Tel: 781-326-1385 – E-Mail: [email protected] – Web Site: www.DedhamHistorical.org Library Hours: Tuesday, Thursday 9 am – 4 pm; Museum Hours: Tuesday – Friday 12 – 4 pm Both are open even-dated Saturdays: 1 – 4 pm SEPTEMBER 2012 DHS LECTURE SERIES KICKS OFF SEPTEMBER 20, 2012 The DHS 2012-2013 lecture series kicks off on Thursday, September 20th with Historic Preservation as a Catalyst for Neighborhood Development by Kathy Kottaridis, Executive Director of Historic Boston Inc. and former intern at the Dedham Historical Society. Historic Boston Inc. is a non-profit preservation and real estate organization that rehabilitates historic and culturally significant properties in Boston’s neighborhoods so they are a useable part of the city’s present and future. Kottaridis will discuss several projects in Boston that have made a difference in the community. On Thursday, October 18th, Lee Yates and Lydia Willsky will present Treasures in the Dedham Histori- cal Society Collection. Yates and Willsky have been working in the collections for the past several months and will share information about some of the treasures they have found. The November 15th program will be Nata- sha Haverty and Adam Bright discussing the History of the Norfolk Prison Debate Team. This debate team, made up entirely of inmates in the Norfolk Prison Colony, consistently defeated top-rated college teams such as Harvard, Oxford, Cambridge, Princeton, Dartmouth, and MIT in the 1940s and 50s. 2013 lectures include: January 17th, The Saturday Evening Girls and the Paul Revere Pottery by Nonie Gadsden, Senior Curator, Museum of Fine Arts, Boston and on March 21st director Zadi Zokou will share his new documentary Praying Town: John Eliot and the Praying Indians.
    [Show full text]
  • 2019 Open Space and Recreation Plan
    Town of Dedham Open Space and Recreation Plan December 2019 Town of Dedham Open Space and Recreation Plan December 2019 Open Space and Recreation Committee Stephanie Radner, Chair Jonathan Briggs Dennis Cunningham Michelle Kayserman Michael Podolski Georganna Woods Consulting assistance provided by Horsley Witten Group Table of Contents Table of Contents Section 1: Plan Summary ....................................................................................................... 1 Section 2: Introduction ......................................................................................................... 3 2A. Statement of Purpose ..............................................................................................................3 2B. Planning Process and Public Participation ................................................................................4 2C. Enhanced Outreach and Public Participation ............................................................................6 Section 3: Community Setting ................................................................................................ 7 3A. Regional Context .....................................................................................................................7 3A.1 Regional Governance ................................................................................................................................. 7 3A.2 Surrounding Communities ......................................................................................................................
    [Show full text]
  • Table of Contents
    Table of Contents Appendix 1: ADA Access Self-Evaluation ........................................................................... A-1 Appendix 1A. Administrative Requirements ...................................................................................................A-1 Appendix 1A.1 Designation of an ADA Coordinator ......................................................................................... A-1 Appendix 1A.2 Town of Dedham ADA Grievance Procedure ............................................................................ A-3 Appendix 1A.3 Public Notification Requirements ............................................................................................ A-6 Appendix 1A.4 Participation of Individuals with Disabilities and the Commission on Disability ..................... A-7 Appendix 1B. Program Accessibility .................................................................................................................A-7 Appendix 1B.1 Facility Inventory ...................................................................................................................... A-7 Barnes Memorial Park ................................................................................................................................. A-8 Churchill Park ............................................................................................................................................ A-10 Condon Park .............................................................................................................................................
    [Show full text]
  • Former Mobil Station No. 11658, 19 Ames Street, Dedham, MA 02026
    Figures MC MD M:\Graphics\1600-Westford\ExxonMobil\Mobil (some files moved to Global)\01-081 Dedham\01-081 dedham SLM.dwg, Model, 2/21/2011 3:13:19 PM, WShea MC MD M:\Graphics\1600-Westford\ExxonMobil\Mobil (some files moved to Global)\01-081 Dedham\01-081 dedham SM.dwg, B-30, WShea 2 Attachment A NPDES Permit No. MAG910000 NPDES Permit No. NHG910000 B. Suggested Form for Notice of Intent (NOI) for the Remediation General Permit 1. General facility/site information. Please provide the following information about the site: a) Name of facility/site: Former Mobil Station Facility/site mailing address: Location of facility/site: Facility SIC Street: 19 Ames Street code(s): longitude:_______________71 10'43.56"W latitude:_______________42 15'28.62"N 5541 b) Name of facility/site owner: 33 McDonald St LLC Town: Dedham Email address of facility/site owner: State: Zip: County: na Massachusetts 02026 Norfolk Telephone no. of facility/site owner: 781-329-1538 Fax no. of facility/site owner: na Owner is (check one): 1. Federal____ 2. State/Tribal____ 3. Private____ 4. Other ____ if so, describe: Address of owner (if different from site): Street: Town: State: Zip: County: c) Legal name of operator: Operator telephone no: 800-221-6119 Groundwater & Environmental Services, Inc. (GES) Operator fax no.: 978-392-8583 Operator email: Operator contact name and title: Michael Decoteau, PE, Senior Project Engineer Address of operator (if different from Street: owner): 364 Littleton Road, Suite 4 Town: Westford State:MA Zip: 01886 County: Middlesex Remediation General Permit Page 10 of 22 Appendix V - NOI NPDES Permit No.
    [Show full text]
  • Town of Dedham Open Space & Recreation Plan
    Town of Dedham Open Space & Recreation Plan August 2010 Town of Dedham Open Space & Recreation Plan Open Space and Recreation Committee Marie‐Louise Kehoe, Chairperson Jonathan Briggs Kevin Flaherty Joanna Hamblin Michael Podolski Advisory Members Christopher J. Ryan, Town Planner Virginia LeClair, Environmental Coordinator Robert Stanley, Assistant Park and Recreation Coordinator Steve MacAusland Polly Pierce Peter Smith Consulting Assistance by: Juliet Walker and Sue Brown, Taintor & Associates, Inc. August 2010 ii Open Space & Recreation Plan 2010 Table of Contents Section 1 - Plan Summary ........................................................................................................................1 Section 2 - Introduction ............................................................................................................................5 Statement of Purpose.........................................................................................................................5 The Planning Process and Public Participation.............................................................................5 Section 3 – Community Setting ..............................................................................................................7 Regional Context................................................................................................................................7 History of the Community ...............................................................................................................8
    [Show full text]