Payroll and overtime
Manager, maintenance employees, part-time guards and attendants, and overtime.
Greenwood Credit Union City Hall Plaza finances
What Warwick’s budgets actually show.
The City calls the facility “Apponaug Rink” in its financial documents. Here is the story without the accounting shorthand.
Budget comparison
From self-funding estimate to projected subsidy.
| Measure | FY2026 approved | Through 3/31/26 | FY2026 projected | FY2027 requested |
|---|---|---|---|---|
| Direct operating expense | $723,546 | $184,373 | $635,503 | $671,511 |
| Rink revenue | $723,546* | $121,302 | $150,000 | $671,511 |
| Surplus / (gap) | $0* | ($63,071) | ($485,503) | $0 |
*The approved FY2026 document shows $723,546. The FY2027 proposal’s comparison column shows FY2026 adopted revenue of $798,546. The $75,000 difference is not explained in the documents reviewed.
Fair context: The plaza opened during FY2026, so the first year was partial. That does not explain the original forecast, the conflicting adopted figures, or the exact-break-even assumption for FY2027.
FY2027 direct expense request
Where the $671,511 goes.
Utilities
Natural gas, electricity, water, and sewer.
Other direct costs
Maintenance, tools, fuel, security, clothing, and bank fees.
Direct budget vs. full cost
What else may be recorded elsewhere?
Employee benefits
Health, pension, payroll taxes, and other benefits.
Shared City services
Police, finance, legal, IT, purchasing, marketing, and public-works support.
Capital purchases
Equipment bought outside the operating account.
Sponsorship timing
Whether naming-rights revenue is recognized at once or over time.
For budget researchers
Where “Location 44” belongs.
Code 44 is simply the City’s accounting label for Apponaug Rink. It helps locate transactions and request records. It is not the public story. The public story is what the facility cost, what it earned, and whether results matched the forecast.
See every source